G o to IN D E X

S T O C K V E R I F IC A T I O N M A N U A L

FOR

ACC ON TS DE PA RT M E NT

F A & C A O ‟s O ffic e
R a il N ila y a m
SEC U N D ER A BA D
(F O R O F F I C I A L U S E O N L Y )

1
 FOREWORD

G iv e n th e m a g n itu de o f Inv e n tory o n In d ia n R a ilw a y s a n d th e

h u g e c o sts in c urre d , e ffic ie n t m ate ria l m a n a g e m e nt h a s a lw a y s b e e n
a th rus t are a . W ith in c re as in g re s o urc e c ru n c h, its im p o rta n c e h as
o n ly g o n e u p.

S to ck v e rific a tio n is a n im p o rta n t to o l to p rev e n t in e ffic ie n t l o ck

u p a n d le a k a g e o f s c a rc e res o u rc es . T h e s u c c es s o r o th e rw is e o f th e
s to ck v erific atio n d e p e n ds to a la rg e ex te nt o n th e k n o w le d g e a n d
c o n s e q u e n tly th e e ffic ie n cy o f th e s taff in v o lv e d. T h e S to ck
V e rific atio n M a n u a l of th e A c c o u nts D e p a rtm e nt h e lp s in th is .

T h e la st e d itio n o f th e M a n u a l w a s in 1 9 9 0 a n d w ith s o m u c h of
c h a n g e th e n e e d fo r u p d atin g h as b e e n v e ry p re ss in g . In th is c o n tex t,
I a p p re c iate th e effo rts o f th e S toc k V e rific atio n fra tern ity in b rin g in g
o u t th e T h ird e d itio n of th e S to c k V e rific a tio n M a n u a l w h ic h em b o d ie s
th e la te st te c h n iq u e s of v e rific atio n , e n ric h ed w ith th e p ra ctic a l
s o lu tio n s to a v arie ty o f c om m o n p ro b lem s fac e d b y th e sta ff in v o lv e d .

W h ile it is tru e th a t th e M a n u a l c a n n ot b e a s u b s titu te for th e

ru le s a n d re g u la tio n s in fo rc e , it c e rta in ly a d d s to th e k n o w le d g e b as e
o f th e s taff a n d offic e rs in v o lv e d in m ate ria l m a n a g em e nt o f th e
R a ilw a y . I, th e refo re, e x h o rt th e sta ff a n d o ffic e rs to n o t o n ly re a d th is
a n d h o n e th e ir s k ills in S toc k v e rific a tio n b u t a ls o c o n trib ute from th e ir
e x p e rie n c e to w a rds im p ro v in g th e M a n u a l.

S e c u n d e ra b a d N . K R IS H N A M U R T I
D a te :1 9-3 -2 0 0 1 . FA&CAO

2
 P R E F A C E T O T H E T H IR D E D IT IO N

O f th e n um e ro us a n d v arie d fu nc tio n s d is c h a rg e d b y th e
A c c o u nts D e p a rtm e nt, S toc k v e r ific a tio n is o n e a n d q u ite a n im p orta nt
o n e a t th at. It is in th is c o nte xt, th e n e e d fo r th o ro ug h ly rev is in g th e
S to ck v e rific atio n M a n u a l w a s fe lt. T h is jo b w a s ta k e n u p a n d
c o m p le te d in s h o rtes t s p a n o f tim e by m y te am of O ffic e rs a n d S ta ff.

T h e F irs t a n d S e c o n d E d itio n s of th is M a n u a l w e re re le a s e d in
1 9 8 1 a n d 1 9 9 0 re s pe c tiv e ly .

T h is th ird e d itio n h a s attem p te d to u p d a te th e m eth o d s of

in s p e c tio n /v e rific a tio n in th e lig h t of c h a n g in g p ro c ure m e nt a n d
s to ra g e p rac tice s th at h a v e c o m e a b o ut d u rin g th e la s t d ec a d e . It h as
a ls o a d d e d in s tru c tio ns o n n e w a re a s o f s to ck v e rific a tio n w h ile ta k in g
c a re to e lim in ate o bs o le te p ra ctic e s.

A n o th e r w e lc om e fe a ture of th is e d itio n is th at a n e ffo rt h a s b e e n

m a d e to a dd re s s q u ite a fe w p rac tic a l pro b le m s th at a r e fre q u e ntly
e n c o u n te re d b y th e S toc k v e rifie rs a n d p ro v id e u s efu l tip s to s o lv e
th e m .

T h is b o ok is a h a n d y to o l a n d re fere n c e fo r S toc k v e rific atio n

S taff. T h e fie ld S taff w ill im m e n s e ly b e n efit th is “V a d e m e c um ”.

T h e re le a s e o f th is E d itio n w o u ld n o t h a v e b e e n p o s s ib le b u t fo r
th e s in c ere a n d d e d ic ate d efforts o f S ri S h a ik . S h am s h u d d in , S r.IS A ,
w h o re v is e d a n d c om p ile d th is e d itio n a b ly a ss is te d by th e s in ce re
h a rd w o rk o f S ri.P hy z u lla , JA A a n d S ri.P ra k as h , A .C in ty p in g o u t th e
m a tte r w ith le a st m is ta k es in th e s h orte st tim e. C re d it is a ls o d u e to
S ri.V . S re e kris h n a P ra s a d, A A O /S V & IC a n d s h ri. P . V ija y a K um a r,
D y .F A & C A O /S & W in g u id in g th e m c o ntin u o u s ly.

O m is s io n s a n d in a c c u rac ie s s h o u ld b e p ro m ptly b ro u g h t to th e
n o tic e o f A A O /S V & IC . S u g g e stio n s to im p rov e th e m a n u a l a re a ls o
w e lc o m e .

S e c u n d e ra b a d R .V . S U B B A R A O
D a te : 1 6 -3 -2 0 0 1. F A & C A O /W & S

3
 INDEX
-----------------------------------------------------------------
S.No. CHAPTER SUBJECT Pages
NUMBER From - To
-----------------------------------------------------------------
1. CHAPTER -I SIGNIFICANCE OF INSPECTION 5 - 17
OF STORES, PHYSICAL VERIFICATION
OF STORES ACCOUNTS & INVENTORY
CONTROL.

2. CHAPTER -II STAFF MATTERS. 18 - 23

3. CHAPTER -III GENERAL RULES AND PROCEDURE 24 - 64

OF STOCK VERIFICATION.

4. CHAPTER -IV VERIFICATION OF STORES DEPOT. 65 - 101

5. CHAPTER -V DISPOSAL OF STOCK SHEETS. 102 - 114

6. CHAPTER -VI STOCK VERIFICATION OF DEAD STOCK, 115 - 130

Machinery & TOOLS AND PLANTS ITEMS.

7. CHAPTER –VII SPECIAL CHECK AND SURPRISE

CHECK. 131 – 136

8. CHAPTER –VIII STOCK VERIFICATION IN

WORKSHOPS. 137 – 143

9. CHAPTER – IX DEPARTMENTAL STOCK VERIFICATION. 144 – 147

10.CHAPTER – X VERIFICATION OF MECHANICAL

& ELECTRICAL UNITS. 148 – 156

11.CHAPTER – XI STOCK VERIFICATION OF DRUGS,

MEDICINES, TOOLS & PLANTS IN 157 - 163
RAILWAY HOSPITALS & HEALTH UNITS.

12.CHAPTER – XII SALE OF RAILWAY MATERIALS. 164 – 200

13.CHAPTER – XIII VERIFICATION OF ENGINEERING

UNITS(OPEN LINE). 201 – 232

14.CHAPTER – XIV INVENTORY CONTROL. 233 – 241

15.CHAPTER – XV STOCK VERIFICATION IN

CONSTRUCTION UNITS. 242 – 261

16.CHAPTER – XVI VERIFICATION OF HSD.OIL AT

RAIL CONSUMER DEPOTS (RCDs). 262 – 273

17. CHAPTER – XVII VERIFICATION OF S&T UNITS. 274 – 283

(OPEN LINE)

18. CHAPTER – XVIII STOCK VERIFICATION OF

MISCELLANEOUS UNITS. 284 – 318

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 CHA PTE R - I
< B ack to IN D E X >
S IG N IF IC A N C E O F IN S P E C T IO N O F S T O R E S , P H Y S IC A L
V E R IF IC A T IO N O F S T O R E S A C C O U N T S A N D IN V E N T O R Y C O N T R O L .

1 .1 In a n y o r g a n is a tio n , S to r e s r e p r e s e n t m o n e y . A n y im p r u d e n t, in e ffic ie n t a c t
o f b u y in g a n d a c c u m u la tin g o f h u g e s to c k s w o u ld r e s u lt in u n n e c e s s a r y lo c k in g u p
o f C A P IT A L , w h ic h o th e r w is e c o u ld h a v e b e e n u s e d fo r o th e r s e r v ic e s .
In v e n to r ie s o f r a w m a te r ia ls , s to r e s a n d s p a r e p a r ts a n d th e v a lu e o f u n fin is h e d
jo b s in R a ilw a y w o r k s h o p s r e p r e s e n t e s s e n tia l b u t u n p r o d u c tiv e C a p ita l
In v e s tm e n t. E ffic ie n t In v e n to r y m a n a g e m e n t r e q u ir e s lo w e s t s t o c k le v e l w it h
h ig h e s t s e r v ic e le v e ls , w h ile v a r io u s p h a s e s o f p a p e r w o r k c o n n e c te d w ith
in v e n to r y c o n tr o l h a v e b e e n m e c h a n is e d , th e h u m a n e le m e n t c o n n e c te d w ith
p h y s ic a l v e r ific a tio n o f s to r e s b y s to c k v e r ifie r s to s e e w h e th e r th e y a c c o r d w ith
B o o k s o r n o t, c a n n o t b e d o n e a w a y w ith . T h is p h a s e o f w o r k is e s s e n tia l in
a c h ie v in g th e la r g e r o b je c tiv e s o f in v e n to r y c o n tr o l.

1 .2 In d ia n R a ilw a y s a s th e la r g e s t G o v t. u n d e r ta k in g n e e d s to m a in ta in h u g e
in v e n to r ie s in v o lv in g th o u s a n d s o f C r o r e s a s c a p ita l. H e n c e , a s y s te m a tic
m a n a g e m e n t a t a ll le v e ls is a n im p e r a tiv e . S to c k v e r ific a tio n is a n im p o r ta n t
C o n tr o l d e v ic e w h ic h h e lp s a d m in is tr a tio n in th is r e g a r d . E ffic ie n t M a te r ia l
M a n a g e m e n t is v e r y e s s e n tia l a n d v ita l in a n y o r g a n is a tio n to a c h ie v e , s u s ta in
a n d im p r o v e p r o fita b ility . T h e b a s ic o b je c t o f m a te r ia l m a n a g e m e n t is to k e e p th e
in v e s tm e n t o r in v e n to r ie s to th e b a r e s t m in im u m a n d e n s u r e a v a ila b ility o f
m a te r ia l o f th e r ig h t q u a n t it y a n d q u a lit y a t th e r ig h t t im e a n d a t th e r ig h t
p la c e . T h e e ffe ctiv e n e s s o f in v e n to r y c o n tr o l is ju d g e d w ith r e fe r e n c e to th e tur n -
o v e r r a tio ( c lo s in g b a la n c e /c u m u la tiv e is s u e s d u r in g th e y e a r ) .

1 .3 The o b je c t o f h ig h e s t s e r v ic e le v e l w ith m in im u m in v e n to r y is s e c u r e d
th r o u g h p r o p e r b u d g e tin g o f p ur c h a s e s , r e g u la r m o n ito r in g o f c h a n g in g needs
e tc . A ll th e r e le a s e d m a te r ia ls fr o m th e w o r k s a r e to b e r e tu r n e d to th e D e p o t
p r o m p tly s o th a t th e ir d is p o s a l e ith e r b y a u c tio n s a le o r tr a n s fer s to oth e r u n its is
e x p e d ite d . P e r c e n ta g e o f a c tu a l b a la n c e o v e r th e p r e v io u s y e a r s is s u e s ( 5 0 % in
c a s e o f o r d in a r y s to r e s ) is o n e fa c to r c o n s id e r e d to d e c la r e ` O v e r S to c k s ' a n d
in itia te e ffe c tiv e d is p o s a l.

1 .4 W h e th e r th e d e p a r tm e n ta l r e g u la tio n s g o v e r n in g o f p u r c h a s e , r e c e ip t a n d
is s u e , c u s to d y , c o n d e m n a tio n , s a le a n d s to c k ta k in g a r e r ig id ly fo llo w e d , a n y
im p o r ta n t d e f ic ie n c y in th e q u a n titie s o f s to r e s h e ld o r a n y g r a v e d e fe c ts in th e
s y s te m o f c o n tr o l w ill a ls o b e h ig h lig h te d .In te r n a l c h e c k o f s to r e s tr a n s a c tio n s o f
a R a ilw a y is c a r r ie d o u t in te r m s of th e d e ta ile d in s tr u c tio n s la id d o w n in th e In d ia n
R a ilw a y C o d e fo r S to r e s D e p a r tm e n t a m e n d e d fr o m tim e to tim e w ith a v ie w to
e n s u r e a tta in m e n t of afo r e s a id o b je c tiv e s .

5
1 .5 A n n u a lly , a s ta te m e n t o f s to r e s tr a n s a c tio n s is s u b m itte d to th e R a ilw a y
B o a r d in F o r m S - 3 0 0 1 w h e r e in a m o n g o th e r d e ta ils o f sto r e s tr a n s a c tio n s ,
F A & C A O h a s to g iv e a c e r tific a te w h e th e r (i) th e m a te r ia ls a c c o r d w ith th e
d e s c r ip tio n a n d s p e c ific a tio n s h o w n in th e C a r d s , ( ii) th e q u a n titie s in th e
T r a n s a c tio n R e g is te r o f th e a c c o u n ts o ffic e h a v e b e e n c o m p a r e d w ith th e
q u a n titie s in th e B in C a r d s o f th e S to r e s D e p a r tm e n t a n d th e la tte r h a s a ls o
b e e n p r o v e d d u r in g s to c k ta k in g o f th e y e a r a n d ( iii) if th is h a s n o t b e e n
c o m p le te ly d o n e th e n th e e x te n t of c o m p a r is o n m a d e o f s to c k -ta k in g a n d
c o r r e c tio n o f b o o k s a s a r e s u lt th e r e o f.

1 .6 The A p p r o p r ia tio n A c c o u n ts o f th e R a ilw a y a r e P repared fo r

P r e s e n ta tio n to th e P a r lia m e n t a n d fo r s c r u tin y o f th e P u b lic A c c o u n ts
C o m m itte e . A m o n g oth e r s ta tem e n ts a n d a n n e x u r e s to th e A p p r o p r ia tio n
A c c o u n ts , th e f o llo w in g in fo r m a tio n o f sto r e s a c c o u n ts, is a ls o s e n t.

i) S ta te m e nt o f S to r e s tr a n s a c tio n s ( S - 3 0 0 1 )

ii) T h e r e s u lt of s to c k v e r ific a tio n a n d o f r e v a lu a tio n o f s tor e s a n d

iii) T h e a g e n c y e m p lo y e d for s u c h v e r ific a tio n a n d r e v a lu a tio n .

W ith a v ie w t o a s s is tin g th e H e a d o f th e d e p a r tm e n t in fu r n is h in g o f th e
a b o v e c e r tific a te s /s tate m e n ts, th e s to c k V e r ific a tio n b y A c c o u n ts d e p a r tm e n t is
u n d e r ta k e n in a d d itio n to th e d e p a r tm e n ta l s to c k v e r ific a tio n ( d e ta ile d in
C h a p te r ( IX ).

In p u r s u a n c e o f th e a b o v e , th e e x te n t a n d s c o p e o f in s p e c tio n an d
v e r ific a tio n a r e a s v a r ie d a n d c o m p le x a s a r e th e w id e a n d v a r ie d r a n g e s o f
s to r e s a n d a c c o u n ts p r o v id e d fo r th e p e c u lia r n e e d s o f th e R a ilw a y . W ith in its
a m b it, th e d u tie s o f v e r ific a tio n s ta ff c o m p r is e n o t o n ly th e p h y s ic a l v e r ific a tio n o f
s to r e s a n d in s p e c tio n o f A c c o u n ts in a ll its c o m p lic a te d a s p e c ts , b ut a ls o th e
in te llig e n t a n d e ffic ie n t s c r u tin y o f th e d iffe r e n t s h a d e s o f s to r e s tr a n s a c tio n s a n d
th e r e le v a n t A c c o u n ts , w h ic h a r e b u ilt u p o n th e s tr e n g th o f a d m is s ib le
v o u c h e r s . In th e c o u r s e o f in s p e c tio n a n d v e r ific a tio n o f s to r e s a n d ta k in g n o tic e
o f s u c h a c c o u n ts a n d v o u c h e r s a s a r e r e le v a n t to th e tr a n s a c tio n s , th e
v e r ific a tio n s ta ff h a v e to b e k e e n ly a liv e to th e r e s p o n s ib ility a n d th e t r u s t
r e p o s e d in th e m , a s t h e r e p r e s e n t a t iv e s o f F A & C A O , w h o is c h a r g e d w ith
th e d u tie s a n d r e s p o n s ib ilitie s o f e ffe c tiv e s u p e r v is io n , d ir e c tio n a n d c o n tr o l o f
R a ilw a y F in a n c e s .

6
R o le o f S t o c k V e r ific a t io n S t af f : -

1 .7 T h e o b je c t iv e s o f s t o c k v e r if ic a t io n a r e n o t m e r e ly t o v e r if y th e g r o u n d
b a la n c e b u t a ls o to h e lp th e a d m in is tr a tio n in a c h ie v in g t h e la r g e r o b je c t iv e s
o f in v e n t o r y m a n a g e m e n t s in c e p r o p e r in v e s tig a t io n a n d a c c o u n t a l o f
d is c r e p a n c ie s n o t ic e d in v e r if ic a t io n , V a lu e - v o lu m e a n a ly s is a n d c r itic a l
r e v ie w a n d c o m m e n t o n th e o v e r a ll m a n a g e m e n t o f s to r e s b y a sto c k h o ld e r .
T h e o b je c t o f s to c k v e r ific a tio n is p r im a r ily to e n s u r e th a t s u c h s to c k h o ld e r is
a c c o u n ta b le n o t o n ly fo r th e m a te r ia ls in h is c u s to d y , b u t a ls o fo r u tilis a tio n
w h ic h is p r o p e r ly a u th e n tic a te d . T h e fir s t a im is a c h ie v e d b y a c tu a l p h y s ic a l
v e r ific a tio n o r q u a n tita tiv e v e r ific a tio n .

T h e s e c o n d a im is a c h ie v e d b y q u a lit a t iv e v e r ific a t io n o f v o u c h e r s,
o v e r - h a u lin g o f th e a c c o u n ts o n th e s ta te o f s to r a g e , a n d d e te r io r a tio n o f s to c k
d u e to b a d s tor a g e , if a n y .

1 .8 T h e s to c k V e r ific a tio n b r a n c h is a p a r t of th e S to r e s A c c o u n ts b r a n c h of
th e A c c o u n ts D e p a r tm e n t a n d a s th e v e r y n a m e im p lie s , th is b r a n c h is pr im a r ily
c o n c e r n e d w ith th e p h y s ic a l v e r ific a tio n o f s to r e s , D e a d S to c k a n d T & P a n d
M a c h in e r y h e ld in s to c k in th e sto r e s D e p o ts , in w o r k s h o p s , in s u b o r d in a te s to c k
h o ld in g u n its o n th e O p e n L in e a n d C o n s tr u c tio n U n its a n d T o o ls a n d P la n ts
in c lu d in g D e a d S to c k ite m s in d iffe r e n t offic e s of th e R a ilw a y . O f th e to ta l
e x p e n d itu r e in a R a ilw a y , p a r tic u la r ly in a C o n s tr u c tio n P r o je c t, n o t le s s th a n 6 0 %
is s p e n t o n s to r e s a n d m a te r ia ls . T h e s c o p e o f th e c e n tr a l s to r e s a c c o u n ts
o ffic e to s c r utin is e th e r e c o r d s , d o c u m e n ts a n d in itia l v o u c h e r s a t th e ir
o r ig in a tin g p o in t is lim ite d . R e s p o n s ib ility to c a r r y o u t th is jo b d e v o lv e s o n th e
s to c k v e r ific a tio n b r a n c h , h a v in g a te a m o f tr a in e d a n d q u a lifie d in d e p e n d e n t
o u t- d o o r c h e c k in g s ta ff v iz . th e In s p e c to r o f S to r e s A c c o u n ts a n d th e s to c k
v e r ifie r s ( IS A s /A S V s ) .

1 .9 T h e IS A s /A S V s p la y a m a jo r r o le in d e te c tin g v a r io u s s h o r t c o m in g s o n th e
p a r t o f s to r e h o ld e r s d u r in g th e ir p e r io d ic a l v e r ific a tio n s a n d in s p e c tio n s b y
c o n d u c tin g q u a lita tiv e a n a ly s is a n d h ig h - lig h tin g th e m p r o m p tly to th e
m a n a g e m e n t th r o u g h N a r r ativ e /S p e c ia l R e p o r ts . T h is h e lp s th e to p m a n a g e m e n t
to g e n e r a te in v e n to r y c o n s c io u s n e s s a m o n g th e s to r e h o ld e r s a n d c o n tr o llin g
o ffic e r s . In a d d itio n to th is , th e im p o r ta n t irr e g u la r itie s d e te c te d d u r in g th e c o u r s e
o f s p e c ia l/s u r p r is e c h e c k s a r e p e r io d ic a lly b r o u g h t to th e n o tic e o f c o n c e r n e d
H O D s fo r ta k in g r e m e d ia l m e a s u r e s a n d a p p r o p r ia te a c tio n a t th e ir le v e l.

A t t it u d e o f S t o c k V e r ific a t io n s t af f : -

1 .1 0 T h e a p p r o a c h o f s to c k v er ific a tio n s ta ff to th e w o r k e n tr u s te d to th e m s h o u ld
b e o n e o f J u d ic io u s h e lp a n d c o - o p e r a t io n e x te n d e d to th o s e in - c h a r g e o f
s to r e s a n d A c c o u n ts , r a th e r th a n em b a r k in g o n le n g th y c o n tr o v e r s ia l a n d
a v o id a b le a r g u m e n ts . T h e y s h o u ld c o r r e c tly w e ig h th e "P r o s a n d C o n s " o f th e

7
p r o b le m s c o n fr o n tin g th e m a n d a d o p t fir m ly , th e s te p s d e m a n d e d u n d e r th e
p e r tin e n t r u le s a n d d is p o s e th e m o ff in th e s p ir it, m o r e a s c o n s t r u c t iv e c r it ic s
th a n a s a c r im o n io u s m e n to r s . In th e ir a p p r o a c h to th e H e a d s o f D e p a r tm e n ts
a n d o th e r b ig a n d s m a ll s e r v ic e p e r s o n n e l o f th e o ffic e s , w h o m th e y h a v e
in v a r ia b ly to m e e t d u r in g th e c o u r s e o f th e ir d u tie s , th e y s h o u ld b e p o lite in
b e h a v io u r a n d c iv il in th e ir o ffic ia l c o r r e s p o n d e n c e to e n s u r e g r e a te r co -
o p e r a tio n a n d w illin g r e s p o n s e to th e p r o m pt s o lv in g o f th e d iffic u ltie s .

1 .1 1 A s in d e p e n d e n t o u t - d o o r c h e c k in g s ta ff, IS A s a n d A S V s a r e e x p e c te d to
h a v e in a b u n d a n c e , in itia tiv e a n d r e s o u r c e fu ln e s s to c o p e w ith th e s itu a tio n s
d u r in g th e c o u r s e o f th e ir d a ily r o u tin e . It is o n th e ir a le r tn e s s , ta c tfu ln e s s a n d
c o m m o n s e n s e , e ffic ie n t, q u a lita tiv e a n d e x p e d itio u s o u t - tu r n o f w o r k h in g e s a n d
in th e p r o c e s s , th e y a c q u ir e te c h n ic a l k n o w le d g e th r o u g h h e a lth y in q u is itiv e n e s s
to g a in th e s a m e . D iffic u lt ie s a r e n o t u n c o m m o n b u t w ith a little b it o f p a tie n c e
a n d m e th o d ic a l h a n d lin g , th e s e c a n b e o v e r c o m e to e n s u r e m a x im u m w o r k at
m in im u m c o s t o f tim e.

1 .1 2 T o d o ju s tic e to th is e n o r m o u s r e s p o n s ib ility , th e s to c k v e r ific a tio n sta ff,

m u s t b e r e s o u r c e fu l w ith c le a r k n o w le d g e a b o u t s to r e s a n d th e ir a c c o u n ta l,
in c lu d in g v a r io u s im p lic a tio n s , fin a n c ia l o r o th e r w is e , in v o lv e d in d iffe r e n t s to r e s
tr a n s a c tio n s in s to r e s d e p o ts o r in o th e r s u b o r d in a te u n its . W ith o u t p e r fe ct
k n o w le d g e , in te llig e n t a n d e ffic ie n t s c r u tin y o f v a r io u s tr a n s a c tio n s , p h y s ic a l
v e r ific a tio n o f s to r e s is im p o s s ib le . In s p e c to r of S to r e s A c c o u n ts a n d sto c k
v e r ifie r s m u s t th e r e fo r e e q u ip th e m s e lv e s a d e q u a te k n o w le d g e s o th a t th e y m a y
c o p e w ith a n y s itu a tio n a n d p r o b le m s th a t m a y a r is e in th e c o u r s e o f d a ily w o r k .
T h e y m u s t b e c a p a b le o f g iv in g c o r r e c t s o lu tio n to th e v a r io u s p r o b le m s th a t
m a y a r is e a n d th e ir a p p r o a c h to v a r io u s p r o b le m s m u s t n o t b e a n e g a t iv e
o n e . A b o v e a ll, s to c k v e r ific a tio n sta ff in g e n e r a l m u s t h a v e in itia tiv e a n d d r iv e .

1 .1 3 T h e c a r d in a l p o in ts w h ic h d iffe r e n tia te m a te r ia l c h e c k in g fr o m s to c k
v e r ific a tio n a n d to b e b or n e in m in d b y th e S to c k V e r ific a tio n s ta ff a r e : -

i) P h y s ic a l V e r ific a tio n .

ii) R e v ie w o f M a x im a /m in im a w ith r efe r e n c e to th e a v er a g e a n n u a l

c o n s u m p tio n .

iii) A n a ly s is o f o v e r s to c k/s u r p lu s s to r e s a n d r e v ie w a ctio n ta k e n

th e r e o n n a r r a tiv e r e p o r ts .

iv ) A n a ly s is o f s p e c ia l a s p e c ts lik e s to r a g e c o n d itio n s , p r o n e n e s s to
p ilfe r a g e , d e ter io r a tio n /o b s o le s c e n c e a n d o th e r a s p e c ts of
in v e n to r y m a n a g e m e n t.

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 v) T e s t c h e c k s to v e r ify th e c o r r e ctn e s s o f in fo r m atio n fu r n is h e d in
in d e n ts /r e q u is itio n s fo r r e v is io n o f im p r e st s c h e d u le s to e n s u r e
th a t n o o v e r in d e n tin g o f s to r e s is r e s o rte d to b y th e c u s to d ia n s .

T h e C h e c k s c o n te m p la te d in th e p r e v io u s p a r a s a r e to b e c a r r ie d o u t b y
th e In s p e c to r o f s to r e s A c c o u n ts / A c c o u n ts s to c k v e r ifie r s .

1 .1 4 D u t ie s o f t h e In s p e c t o r s o f S t o r e s A c c o u n t s ( S - 3 2 0 5 t o 3 2 0 8 ): -

O r d in a r ily th e d u tie s o f IS A s a r e s u p e r v i s o r y in n a tu r e over th e

fu n c tio n in g o f A S V . H o w e v e r , in c a s e o f e x ig e n c ie s , a ll a s s ig n e d d u tie s o f th e
s to c k v er ifie r s m a y a ls o b e e n tr u s te d to th e m to br in g in e ffe c tiv e n e s s a n d
h ig h q u a lity in th is s p h e r e . A p a rt fr o m th is , IS A s s h o u ld u n d e r ta k e th e fo llo w in g :

i) C o lle c t in fo r m atio n r e g a r d in g fo r m atio n o f n e w u n its fr o m a ll th e

d e p a rtm e n ts b e fo r e p r e p a r in g th e a n n u a l S .V .P r o g r a m m e.

ii) P r e p a r e P r o g r a m m e of w o r k fo r e a c h fin a n c ia l y e a r at s to r e s D e p o ts
/o n lin e w e ll b e fo r e c o m m e n c e m e n t a n d s u bm it th e s a m e to F A & C A O fo r
a p p r o v a l.

iii) D is tr ib u te th e P r o g r a m m e c h a lk e d o u t for th e fin a n c ia l y e a r in s u c h a w a y

th a t th e p r o g r a m m e w ill b e c o m p le te d a s p e r s c h e d u le .

iv ) T o tr a in th e A S V s in v a r io u s b r a n c h e s o f s to c k v e r ific a tio n w o r k a n d
g u id e th e m c o ntin u o u s ly a n d c o n s ta n tly fo r q u a lita tiv e w o r k . T o s u p e r v is e
a tte n d a n c e a n d w o r k in g o f th e sto c k v e r ifie r s a tta c h e d to th e d e p o t/u n it
a n d to e n s u r e th a t tim e s p e n t b y th e r e s p e c tiv e s to c k v er ifie r s is
c o m m e n s u r ate w ith th e a c tu a l w o r k d o n e a n d a ls o to c o n d u c t s u r pr is e
te s t c h e c k o f th e sto c k v er ifie r s w o r k a n d r e v ie w th e ir fie ld b o o k s .

v) M a in t e n a n c e o f : -

a) V e r ific a tio n r e g is te r ( S - 3 2 0 6 )

T h e IS A s h o u ld m a in ta in a m a n u s c r ip t R e g is te r in F o r m S - 3 2 0 6 ( o n e
r e g is te r fo r e a c h fin a n c ia l y e a r ) , s e p a r ate ly fo r D e p o t a n d L in e
v e r ific a tio n , to r e c o r d th e fo llo w in g d e ta ils .

i) S e r ia l N u m b e r .
ii) N a m e a n d D e p o t/W ar d /P .L .N o ./A B C D C a te g o r y /D iv is io n /
D e p a r tm e n t/C u s to d ia n .
iii) N a tu r e o f sto r e s v er ifie d a n d fr e q u e n c y .
iv ) M a n d a y s a llo tte d a s p e r th e a p p r o v e d p r o g r am m e .
v) D a te w h e n sta r te d .

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 v i) D a te of C o m p le tio n .
v ii) T im e ta k e n ( a c tu a l w o r k in g d a y s ) .
v iii) N a m e of th e s to c k v e r ifie r .
ix) D u e D a te fo r n e xt v e r ific a tio n .

b) R e g is te r of S to c k S h e e ts ( S - 3 2 6 1 ) .

c) R e g is te r of r e c o v e r ie s ( S - 3 2 6 3 ).

d) R e g is te r of In s p e c tio n R e p o r ts o f IS A s ( S - 3 2 6 8 ).

e) R e g is te r of A u c tio n S a le s /D e liv e r ie s ( S - 2 4 1 9 ) .

f) R e g is te r of D C P s g iv in g th e d e ta ils o f D C P s is s u e d to s ta ff.

g) R e g is te r of w a te r P r o o f c o ats , g um b o o ts, b r ie f c a s e s , c lo th in g a n d to ile t

s o a p s , in s tr um e n ts a n d oth e r e q u ip m e n ts r e q u ir e d b y v e r ific a tio n s taff
in c lu d in g s ta tio n e r y w h ic h a r e is s u e d to v e r ific a tio n s ta ff a s p e r e x ta nt
o r d e r s.

h) Is s u e o f a u th o r ity c ar d to v e r ific a tio n s ta ff ( S - 3 2 1 0 ) .

i) F ie ld B o o k r e g is te r ( S - 3 2 1 3 ) . It s h o u ld h a v e th e p a r tic u la r s o f F ie ld
b o o k s is s u e d to A S V s . W h ile is s u in g th e F ie ld B o o k , s ig n a tu r e o f th e
IS A c o n c e r n e d s h o u ld b e r e c o r d e d a fte r a llo ttin g th e F ie ld b o o k n u m b e r
a n d p u ttin g th e o ffic e s tam p .

v i) C a r r y o u t p e r io d ic a l te s t c h e c k o f sto c k v e r ifie r s a s a u th o r is e d b y th e
S to r e s A c c o u n ts offic e r s .

v ii) P repare and s u b m it m o n th ly p r o g r e s s r e p o r t b o th in respect of

v e r ific a tio n w o r k ( m a n d a y s ) a n d d is p o s a l o f s to c k s h e e ts to th e H q r s .
o ffic e b y IS A s at D e p o ts /IS A d iv is io n s .

v iii) C o n d u c t S u r p r is e c h e c k s /In te n s iv e c h e c k s /s p e c ia l c h e c k s w ith s p e c ia l

a tte n tio n to u n e a r th in g s e r io u s ir r e g u la r itie s a t p la c e s w here th e
tr a n s a c tio n s a r e h e a v y a n d m a k e o u t r e p o r ts o f ir r e g u la r itie s th e r e o n
and fo llo w u p u n til a p p r o p r ia te a c tio n is ta k e n u p b y th e c o n c e r n e d
a u th o r itie s .

ix ) A tte n d to s c r utin y a n d d is p o s a l o f s to c k s h e e ts a n d in v e s tig a te in to h e a v y

d is c r e p a n c ie s r e v e a le d e ith e r in s to c k v e r ific a tio n or a s a r e s u lt o f r e v ie w
o f A c c o u n ts .

10
x) C ir c u la tio n o f u p d a te d lis t o f a ll th e s to c k h o ld in g s e n io r s u b o r d in a te s
c u ttin g a c r o s s a ll d e p a r tm e n ts a m o n g s t s to c k v e r ifie r s in th e fir s t y e a r
a n d s u b s e q u e n t a d d itio n s a n d d e le tio n s fr o m th e p r e v io u s y e a r 's lis t
s h o u ld b e fu r n is h e d to a ll th e sto c k v er ifie r s to s a tis fy th e m s e lv e s a b o u t
th e g e n u in e n e s s o f e x is te n c e o f s e n io r s u b - o r d in a te s b e tw e e n w h o m
tr a n s a c tio n s a r e r e p o r te d in th e D M T R a s th e c a s e m a y b e .

x i) IS A in c h a r g e o f th e D iv is io n s h o u ld in te r a c t w ith O .S . S tor e s s e c tio n o f

E n g g . d e p a r tm e n t to c h e c k u p w h e th e r m a te r ia l r e tu r n s r e c e iv e d fr o m a ll
th e c u s to d ia n s a r e s u b je c te d to s e r io u s a n d m e a n in g fu l a n a ly s is o r n o t a s
p e r e x ta n t r u le s a n d r e g u la tio n s . T h e r e a fte r , h e s h a ll s u b m it a d e ta ile d
r e p o r t q u a r ter ly to A A O /S V th r o u g h h is c o n tr o llin g o ffic e r . B a s e d o n th e
r e p o r ts a c tio n to s tr e n g th e n th e s y s te m o f pr o c e s s in g th e m ate r ia l
r e tu r n s in th e D iv is io n a l H Q r s . s h o u ld b e fo llo w e d b y c o n d u c ti n g s u r p r is e
c h e c k o f m ate r ia ls p r o c u r e d thr o u g h c a s h p u r c h a s e .

x ii ) S u r p r is e c h e c k o f s to c k o f d ie s e l/p e tr o l in c lu d in g o v e r h a u lin g o f A c c o u n ts
a t R C D s ( R a il C o n s u m e r D e p o ts ) .

x iii) In a d d itio n to th e fo r m a l s to c k v e r ific a tio n p r o g r a m m e d iv is io n a l IS A s

s h o u ld d o a n o v e r h a u lin g o f a ll th e tr a n s a c tio n s a s e v id e n c e d in th e
v a r io u s r e c o r d s /d o c u m e n ts a v a ila b le in th e s e n io r s u b o r d in a te o ffic e
p e r io d ic a lly . A n y d is c r e p a n c y n o tic e d d u r in g s u c h o v e r h a u lin g s h o u ld b e
b r o u g h t to th e n o tic e o f th e P H O D , t h e D R M a n d c o n tr o llin g o ffic e r b y a
s p e c ia l le tte r w ith s o m e c o n s p ic u o u s L A B E L .

x iv ) IS A s d u r in g th e ir in s p e c tio n , s h o u ld e n s u r e th a t th e ft r e g is te r is m a in ta in e d
a n d c a s e s o f r e p o rte d th e fts a r e p u r s u e d a n d fin a liz e d w ith th e le a s t
p o s s ib le d e la y .

xv) B e in g in o v e r a ll s u p e r v is io n o f th e d e p o t s to c k v e r ific a tio n u n it, th e d e p o t

IS A is r e s p o n s ib le fo r m a in ta in in g lia is o n w ith th e d e p o t o ffic e r a n d w ith
th e d e p o t w a r d s a n d le d g e r s e c tio n a n d is r e s p o n s ib le fo r th e p r o p e r
c o n d u c t o f a ll b u s in e s s r e la tin g to th e d e p o t s to c k v e r ific a tio n u n it.

x v i) C a r r y o u t th e In s p e c tio n of r e c e ip ts s e ctio n o f th e D e p o t M o nth ly ( S - 1 2 2 5 ) .

x v ii) C a r r y o u t te s t c h e c k o f 2 0 ite m s of b in c a r d s d a ily w ith th e tr a n s a c tio n s

r e g is te r to s e e th a t th e b a la n c e s fo r th e m o nth ar e r e c o n c ile d b y th e w a r d
keeper.

x v iii) C a r r y o u t s h o p flo o r in v e n to r y o n c e in a h a lf a y e a r a s p e r th e e x ta n t
orders.

x ix ) IS A s d u r in g th e c o u r s e of c h e c k s s h o u ld th r o w lig h t o n th e fo llo w in g s h o r t
c o m in g s in in v e n to r y m a n a g e m e n t: -

11
 a ) S p o t/E m er g e n c y p u r c h a s e o f s to r e s w ith o u t a c le a r p ic tu r e a b o u t th e
sto c k s a n d d u e s .

b ) O m is s io n to r e v ie w m a x im a a n d m in im a .

c ) O m is s io n to g e t th e s u p p lie s p r o p e r ly te s te d a n d s u c h s tor e s b e in g
r e tu r n e d to th e s to r e s d e p o t b y th e in d e n to r s .

d ) O m is s io n to c a n c e l th e p e n d in g d u e s w ith r e fe r e n c e to fa llin g
c o n s u m p tio n a n d s to c k p o s itio n .

e ) O m is s io n to o b s e r v e "fir s t in fir s t o u t " p r in c ip le fo r is s u e s fr o m th e

d e p o t o f sto r e s w h ic h a r e p r o n e to d e ter io r a tio n s u c h a s b a tter ie s ,
p a in ts etc . w h ic h h a v e lim ite d s h e lf - life .

xx) C a r r y o u t s p e c ia l c h e c k s o n th e c a s e s of p r o c u r em e n t of m a te r ia ls fa r in
e x c e s s o f r e q u ir e m e n ts s o th a t th e d e p o t o ffic e r s e x e r c is e e ffe c tiv e
c o n tr o l o v e r th e s to c k in g o f m a te r ia ls .

x x i)
( a ) C a r r y o u t te st c h e c k s of th e c o r r e ctn e s s o f tr a n s a ctio n s fu r n is h e d for 3
y e a r s in A A C b y s tor e s d e p a r tm e n t.

( b ) A ll th e IS A s /A S V s d u r in g th e ir sto c k v e r ific a tio n /in s p e c tio n s h o u ld ,

th o r o u g h ly e x a m in e w h e th e r th e im p r e s ts a r e b e in g r e v ie w e d r e g u la r ly
and r e v is e d fr o m tim e to tim e as per th e B o a r d 's
L r .N o .7 7 /R S /( IC )/1 6 5 /1 5 dt.3 0 - 1 1 - 7 7. A n y la p s e s n o tic e d d u r in g th e ir
c h e c k s s h o u ld in v a r ia b ly b e b r o u g h t o u t th r o u g h a s p e c ia l r e p o r t a n d
e x e c u tiv e offic e r s s h o u ld b e a d v is e d s u ita b ly .

x x ii) S u r v e y th e lo ts lis te d for a u c tio n a n d to s u b m it n e c e s s a r y r e p o rts to th e

s to r e s A c c o u n ts offic e r .

x x iii) W itn e s s in g o f A u c tio n S a le s a lo n g w ith W A O a n d a s s is t W A O in w itn e s s in g

th e A u c tio n S a le s d u ly g iv in g n e c e s s a r y a d v ic e if r e q u ir e d .

x x iv ) M a in te n a n c e o f S a le s r e g is te r a n d c o n d u c tin g o f p r o p e r c h e c k s o n a ll th e
lo t in s p e c tio n a n d d e liv e r y c o n n e c te d p a p e r s to s e e m a in ly th a t th e
in te r e s t of R a ilw a y s is a lw a y s p r o te c te d .

xxv) N a m e o f th e fir m a n d n a m e of th e r e p r e s e n tativ e a lo n g w ith h is T o k e n

n u m b e r a s d e c la r e d b y th e A u c tio n e e r o n th e fa ll o f h a m m e r s h o u ld b e
r e c o r d e d b y I S A in th e s tate m e n t p r e p a r e d d u r in g w itn e s s in g o f th e
a u ctio n . It s h o u ld a ls o b e e n s u r e d th at n a m e s a n d a d d r e s s o f th e fir m s a n d
n am e s o f th e r e p r e s e n ta tiv e s a r e r e c or d e d in th e b id s h e e ts a s s o o n a s th e
b id is a c c e p te d.

12
x x v i) M a in t e n a n c e o f G a t e R e g is t e r , a llow in g t h e p u r c h a s e r s in t o t h e
a u c t io n H a ll b y c o lle c tin g r e f u n d a b le e n t r y f e e o f R s .5 0 0 0 / - in t h e f o r m
o f D .D . a n d a llo tt in g t h e T o k e n n u m b e r s t o t h e p u r c h a s e r s a n d
m e n t io n in g t h e n u m b e r of p u r c h a s e r s a llow e d o n o n e T o k e n s lip is
s t r ic tly t h e o u t lo o k o f t h e A u c t io n C o n d u c t in g O f f ic e r . IS A h a s n o
r o le a t t h e G at e a s h e o n ly a s s o c ia t e w it h W A O in t h e A u c t io n H a ll.
A llo w in g t h e g e n u in e p u r c h a s e r s in t o A u c t io n h a ll w h o a r e is s u e d
T o k e n n u m b e r s is t h e d u t y o f D C O S a n d h is s t a ff w it h t h e h e lp o f
R P F p erso n n el p o sted at th e G ate.

x x v ii) T h e im p o r ta n t r o le of IS A /s cr a p d e p o t in th e a u c tio n H a ll in a s s o c ia tio n

w ith th e D C O S /W A O is to s e e t h at th e E M D is c o rr e c tly c o lle c te d fr o m th e
s u c c e s s fu l b id d e r a g a in s t p r o p e r ly c o n s titu te d lo ts.

x x v iii) A fte r th e c o m p le tio n o f A u c tio n IS A h a s to s ig n in th e b id s h e e ts afte r

c h e c k in g th e p u r c h a s e r s n a m e/fir m 's, s a le v a lu e , E M D c o lle c tio n ,
s ig n a tu r e o f th e s u c c e s s fu l b id d e r a n d T o k e n n u m b e r m e ntio n e d in th e
b id s h e e t d u ly c o m p a r in g th e s am e w ith th e G ate R e g is te r m a in ta in e d b y
D C O S a t th e A u c tio n H a ll G a te a n d a ls o w ith th e p a rtic u la r s o f S a le s
r e c o r d e d d ir e c tly b y IS A at th e tim e o f w itn e s s in g th e A u c tio n s a le s .

x x ix ) T E S T C H E C K :

IS A s d u r in g th e o c c a s io n o f th e ir te s t c h e c k o f th e s to c k v e r ifie r 's
w o r k s h o u ld e x a m in e th e fo llo w in g a s p e c ts a n d c o m m e n t u p o n th e s am e in th e ir
r e p o r t.

a) A tte n d a n c e o f th e S .V .a n d th e tim e o f a rr iv a l a t v e n u e of v e r ific a to n .

b) W h e th e r th e b o o k s h a v e b e e n c lo s e d a s r e q u ir e d h e r e in .

c) W h e th e r th e F ie ld B o o k h a s b e e n m a in ta in e d in th e r e q u ir e d m a n n e r .

d ) W h e th e r in itia ls o f th e c u s to d ia n h a v e b e e n o b ta in e d a g a i n s t th e r e le v a n t
ite m in th e F ie ld B o o k in r e s p e c t o f in v e n to r y ta k e n u p to d a te p r e c e d in g th e
d a te of IS A 's te s t- c h e c k .

e ) T h e sto c k o f s e le c te d ite m s v er ifie d b y th e sto c k v e r ifie r o n th e d ate

p r e c e e d in g th e d a te of te s t c h e c k s h o u ld b e r e - v er ifie d in th e pr e s e n c e o f th e
S .V . a n d c u sto d ia n a n d s u b m it a r e p o r t in c a s e o f d is a g r e e m e n t, a fte r
u p d a tin g fo r s u b s e q u e n t r e c e ip ts & is s u e s .

f ) T h e IS A m a y a ls o c a rr y o u t s u r p r is e c h e c k of o n e or tw o k e y ite m s o n s u c h a n
o c c a s io n a n d s c r u tin is e th e a c c o u n ts m a in ta in e d fo r th e ite m s s o e le c te d fr o m
th e d ate o f la s t sto c k v e r ific a tio n to th e d a te o f c om m e n c e m e n t o f th e s u r p r is e
v e r ific a tio n a n d s u b m it th e s to c k s h e e t w ith s p e c ia l r e p o r t if a n y .

13
g ) C o n d u c tin g s u r v e y o f th e d e p o t/u n it/y a r d id e n tify in g th e s u r p lu s m ate r ia ls ,
id lin g p la n t & m a c h in e r y , c la s s III/S c r a p m a ter ia ls , a n d s u b m it th e r e p o rt.

X X X ) T h e IS A s /A S V s d e p u te d fo r o v e r h a u lin g th e a c c o u n ts a t th e S to c k h o ld e r s
O ffic e s /d e p o ts o n lin e s h o u ld c a r r y o u t th e ir d u tie s a s sta te d b e lo w : -

i) E x a m in a t io n o f m a x im a a n d m in im a le v e l f o r it e m s in s t o c k
ii) R e v iew o f Im p r e s t ,
iii) S c r u tin y o f o v e r s t o c k ,
iv ) R e v iew o f u n - o p e r a t e d it e m s,
v) R e v iew o f a s s e t s lyin g id le,
v i) R e v iew o f L o c a l P u r c h a s e ,
v ii) R e v iew o f S u r p lu s s t o r e s .
v iii) V o u c h e r c h e c k s in r e s p e c t o f R e c e ip t a n d Is s u e s .

IS A s s h o u ld c a r r y o u t c o m p le t e o v e r h a u lin g o f a c c o u n t s a s
in d ic a t e d a b o v e in r e s p e c t o f v e r if ic a t io n p r o g r a m m e s i n v o lv in g 2 0 m a n -
d a y s o r m o r e a n d s u b m it a q u a lit a t iv e N a r r a tiv e R e p o r t , w h e r e a s t h e A S V s
s h o u ld c a r r y o u t t h e c o m p le t e o v e r h a u lin g a s in d ic a t e d a b o v e i n
resp ect o f th e v e r if ic a tio n p r o g r a m m e s in v o lv in g le s s t h a n 2 0 m a n d a y s ,
b e s id e s t h e f o llow in g it e m s of w o r k f o r a ll t h e p r o g r a m m e s : -

a) V o u c h e r c o lle c tio n ,
b) P h y s ic a l v e r ific a tio n ,
c) B a la n c in g o f A c c o u n ts ,
d) P r e p a r a tio n o f s u m m ar y o f In v e n tor y ,
e) p r e p a r a tio n o f S to c k S h e e ts ,
f) C o m m e n ts o n th e e ffic ie n c y o f S to r e s k e e p in g ,
g) S e c u r ity a r r a n g e m e n ts ,

P r o g r a m m e in v o lv in g le s s t h a n 2 0 m a n d a y s -

T h e e n t ir e o v e r h a u lin g w o r k a n d P h y s ic a l v e r if ic a tio n s h o u ld b e
c a r r ie d o u t b y t h e A S V s . T h e IS A ‟s f u n c t io n in s u c h c a s e s w ill b e t o c a r r y
o u t t e s t c h e c k s o f it e m s v e rif ie d b y t h e A S V s . T h e IS A s h o u ld c h e c k
m o n t h ly t w o s t o r e h o ld e r s a lr e a d y v e r if ie d b y t h e A S V s u n d e r h is c o n t r o l.
It s h o u ld b e e x a m in e d w h e t h e r t h e A S V h a s c o v e r e d a ll t h e p r e s c r ib e d
it e m s o f c h e c k s . In r e g a r d t o P h y s ic a l v e r ific a t io n a t le a s t 5 it e m s s h o u ld
b e v e r ifie d b y t h e IS A ( vid e V S O N o .7 o f 1 9 7 7 ) .

14
x x x i) D u r in g th e c o u r s e o f th e ir c h e c k s , IS A s /A S V s s h o u ld v e r ify w h e th e r th e
D .S .8 s p r e p a r e d for th e c o m p le te d s c r a p d e liv e r ie s h a v e b e e n s e n t to
D E N ‟s O ffic e w ith in 7 d a y s a fte r th e c o m p le tio n o f d e liv e r ie s fo r o n w a r d
tr a n s m is s io n to th e c o n c e r n e d D C O S /S c r a p D e p o ts .

1 .1 5 D U T IE S O F A C C O U N T S S T O C K V E R IF IE R S :

T h e n a tu r e of d u tie s e n tr u s te d to th e A c c o u n ts S to c k V e r ifie r s is o u tlin e d

b e lo w b r ie f ly w h ic h c a n n o t b e c o n s tr u e d a s e x h a u s tiv e . H o w e v e r th e d u t ie s a r e
f u r n is h e d in d e t a il ( w o r k - w is e ) in th e e n s u in g c h a p te r s.

i) T h e r o u t in e V e r ific a t io n o f s t o c k , c o m p ris in g : -

a) S tor e s in th e c u s to d y o f s tor e s d e p a r tm e n t.

b) Im p r e st o r s u r p lu s m a ter ia ls in th e c u s to d y o f s u b o r d in a te s o n lin e .

c) M a te r ia l- a t- s ite o f th e w o r k .

d) C h a r g e d o ff m a te r ia ls in th e w o r k s h o p s , s h e d s a n d e ls e w h e r e g e n e r a lly a s
fa r a s th e y a r e s u s c e p tib le o f c h e c k .

e) T im b e r in th e C a r r ia g e W or k s h o p s .

f) E n g in e e r in g P la n t R e s e r v e .

g) T y p e s , v ir g in m e ta ls , dr o s s e tc. in th e p r in tin g p r e s s.

h) T o o ls a n d P la n t,d e a d s to c k in th e c u s to d y o f s u b o r d in a te s a n d
o ffic e s o f a ll d e p a r tm e n ts of th e R a ilw a y .

i) C o n s u m a b le s .

j) F ix tu r e s a n d fittin g s o f e le c tr ic a l ite m s at v a r io u s s e r v ic e B u ild in g s .

ii) S u r p r is e a n d S p e c ia l V e r ific a tio n o f s to r e s .

iii) In s p e c tio n o f th e R e c e ip t a n d In s p e c tio n w a r d s in th e D e p o ts a n d r e tur n e d

S to r e s s e c tio n s o f th e D e p o t m o n th ly /q u a r te r ly .
iv ) C o n d u c tin g lo t In s p e c tio n s a lo n g w ith th e D S K s to r e s a n d c u s to d ia n .

v) W itn e s s in g o f s a le s d e liv e r ie s o f s c r a m a ter ia ls a n d is s u e s a g a in s t

fa b r ic a tio n c o n tr a c ts.

15
v i) T a k in g p a r tic u la r s o f v o u c h e r s fr o m th e a s s o c ia te sto r e s D e p o ts a n d
d iv is io n a l o ffic e s o f th a t p a r tic u la r u n it fo r cr o s s - c h e c k in g o f th e r e c e ip t a n d
c o r r e c t a c c o u n ta l th e r e o f.

v ii) S C H E D U L E IT E M S :

S c h e d u le s fix e d fo r s ta tio n e r y a n d c lo th in g ite m s a n d th e ir p r o p e r

a c c o u n ta l s h o u ld b e r e v ie w e d to e n s u r e th a t th e s y s te m in fo r c e is
a d e q u a te to p r e v e n t a c c u m u la tio n o f e x c e s s s to c k a n d a ls o th a t th e
e x c e s s s to c k s , if a n y , ar e r e tur n e d to s tor e s d e p o ts . W h e r e th e
r e v is io n o f th e s c h e d u le is n e c e s s a r y , it s h o u ld b e s u g g e s te d a s s u c h b y
in c lu d in g in th e n a r r a tiv e r e p o rts .

v iii) T o v e r ify w h e th e r th e d e p a r tm e nta l s to c k v er ific a tio n is b e in g c o n d u c te d a s

p e r th e s c h e d u le o f tim e a n d p r o c e d u r e a n d th e a c tio n ta k e n o n th e D S V
s h e e ts .

ix ) T o c h e c k u p th e g e n u in e n e s s o f u n its in v o lv e d in tr a n s fe r of m a te r ia ls a n d
r e p o r t if th e u n it is n o t in e x is te n c e . W itn e s s in g o f th e r e c e ip t o f n o n - fe rr o u s
ite m s in th e S tor e s d e p o ts .

x) D u r in g th e ir v is it to D E N ‟s O ffic e for v o u c h e r c o lle c tio n , A S V s s h o u ld e n s u r e

th a t a ll th e D .S .8 s r e c e iv e d fr om th e d iffe r e n t S .E s/D S K s a r e fo r w a r d e d to
th e c o n c e r n e d D C O S /S c r a p D e p o ts im m e d ia te ly . If n o t, it s h o u ld b e b r o u g h t
to th e n otic e o f A A O /S V a n d A A O /S a le s d u ly a d v is in g th e c o n c e r n e d D E N
fo r ta k in g n e c e s s a r y a c tio n .

x i) T h e f o llo w in g s t a t e m e n t s s h o u ld b e s u b m it t e d b y t h e A S V s a f t e r
c o m p le t io n of t h e s t o c k v e r if ic a tio n o f a u n it :

a) C o m p le t io n c e r t if ic a t e .
b) C o m p le t io n r e p o r t .
c) S t a t e m e n t s h o w in g t h e p a r t ic u lar s o f it e m s n o t o p e r a t e d f o r
over one year.
d) S t a t e m e n t s h o w in g t h e p a r t ic u lar s o f it e m s h a v in g a g r o u n d
b a la n c e in e x c e s s o f m a x im u m lim it .
e) S t a t e m e n t s h o w in g t h e p a r t ic u lar s o f „N IL ‟ it e m s w h ic h h a v e
n o t b e e n o p e r a t e d f o r a p e rio d o f 6 m o n t h s a n d o v e r .
f) S t o c k s h e e t s p r e p a r e d f o r t h e d is c r e p a n t it e m s.
g) D e t a ils o f M A S a c c o u n t s .
h) S t a t e m e n t s h o w in g t h e p a r t ic u lar s o f Pla n t & M a c h in e r y
w h ic h h a v e n o t b e e n in u s e a n d w h ic h a r e n o t r e q u ir e d in t h e
u n it ( N o n - u t ilis a t io n ).

16
 i) A c c u m u la t io n o f S c r a p p a r t ic ula r s . P a r tic u la r s of S c r a p
d e c la r e d f o r s u r v e y , q u a n t it y s u r v e y e d , q u a n t it y t o b e
s u r v e y e d , q u a n t it y a u c t io n e d a n d d e liv e r e d .
j) P a r t ic u la r s o f D S 8 s ( p r e p a r e d f o r t h e c o m p let e d s c r a p
d e liv e r ie s ) o u t s t a n d in g w it h t h e c u s t o d ia n f o r t h e d is p o s a l.
k) S t a t e m e n t s h o w in g t h e t r a n s f e r t r a n s a c t io n s ( R E 9 B
o u t w a r d ) a w a it in g a c c e p t a n c e f r o m o t h e r u n it s.
l) S t a t e m e n t s h o w in g t h e D S 8 s ( o u t w a r d D S 8 s t o s c r a p d e p o t s )
a w a it in g a c c e p t a n c e fr o m t h e s c r a p d e p o t .

T h e A S V s s h o u ld in v a r ia b ly s u b m it th e a b o v e m e n tio n e d p a r tic u la r s a lo n g
w ith th e c o m p le tio n r e p o r t. If th e in fo r m atio n is N IL in th e u n it, th e s a m e s h o u ld b e
( N IL r e p o r t) s u b m itte d a lo n g w ith th e c o m p le tio n r e p o rt. If th e v o u c h e r c h e c k is
d o n e b y IS A s , th e y s h o u ld a ls o s u b m it th e N a r r ativ e R e p o r t a s p e r th e g u id e lin e s
m e n tio n e d a b o v e .

* * ** **

17
 C H A P T E R II
< B ack to IN D E X >

STAFF M ATT ER S

H O L I D A Y S :

2 .1 In s p e c to r s a n d A c c o u n ts S to c k V e r ifie r s a r e e lig ib le fo r h o lid a y s u n d e r th e

N e g o tia b le In s tr u m e n ts A c t a s p e r th e a p p r o v e d lis t c ir c u la te d a t th e
c o m m e n c e m e n t of th e C a le n d a r Y e a r .

2 .2 T h e V e r ific a tio n s ta ff p o s te d a t L a lla g u d a , M e ttu g u d a , H u b li, G u n ta k a l,

G o o ty a n d G u n tu p a lli d e p o ts w ill o b s e r v e o n ly s u c h h o lid a y s a s a r e o b s e r v e d b y
th e D e p o ts a t w h ic h th e y a r e p o s te d .

2 .3 L E A V E : T h is w ill b e g r a n te d a t th e d is c r e tio n o f th e C o n tr o llin g O ffic e r

c o n c e r n e d in a c c o r d a n c e w ith th e r u le s . A ll a p p lic a tio n s fo r le a v e , p a s s e s a n d
P T O s m u s t b e m a d e in th e p r e s c r ib e d fo rm a n d s e nt to th e S to r e s A c c o u n ts
O ffic e r s u n d e r w h o m th e IS A s /A S V s a r e w o r k in g , w e ll in a d v a n c e b e fo r e th e
d a te o n w h ic h th e le a v e /p a s s e s /P T O s a r e r e q u ir e d b y th e sta ff.

2 .4 S IC K N O T E :

S ic k n o te s s h o u ld b e s e nt to th e A c c o u n ts offic e r s ( S tor e s ) im m e d ia te ly
th r o u g h p o s t or h a n d d e liv e r y .

If a n e m p lo y e e is a b s e n t u n d e r ` S IC K N O T E ' fo r o n e o r tw o w o r k in g d a y s
a n d if a s u n d a y a n d p u b lic H o lid a y o r H o lid a y s p r e c e d e a n d fo llo w , a m e d ic a l
c e r t ific a te m u s t b e p r o d u c e d . O th e r w is e , th e w h o le p e r io d o f a b s e n c e w ill b e
tr e a te d a s ` U N A U T H O R IS E D A B S E N C E ' a n d w ill b e d e a lt w ith u n d e r th e r u le s .

R E S U M P T IO N T O D U T Y s h o u ld b e in tim a te d in a ll c a s e s .

2 .5 S IC K O N M E D IC A L C E R T IF IC A T E S :

In th e c a s e o f s ic k n e s s e x c e e d in g T W O D A Y S a n d p r o n o u n c e d U N F I T
b y th e R a ilw a y M e d ic a l o ffic e r , a te le g r a m s h o u ld b e s e n t im m e d ia te ly b y
th e IS A /A S V in tim a tin g th e p r o b a b le p e r io d o f a b s e n c e fr o m d u ty to e n a b le

18
a r r a n g e m e n ts to b e m a d e fo r th e w o r k . T h e te le g r a m m u s t b e fo llo w e d b y a n
U N F IT M e d ic a l c e r tific a te a s s o o n a s it is r e c e iv e d fr o m th e M e d ic a l o ffic e r . O n
th e d a y th e A S V r e s u m e s d u ty , it s h o u ld b e in tim a te d a n d fo llo w it u p b y a ` F it'
c e r tific a te a n d le a v e a p p lic a tio n d u ly fille d in , to c o v e r th e p e r io d o f a b s e n c e a lo n g
w ith h is W e e k ly D ia r y w ith d e ta ils .
2 .6 O U T S ID E M E D IC A L A ID :

a ) W h e n In s p e c to r s a n d S to c k V e r ifie r s a r e c o m p e lle d to s e e k M e d ic a l a id in
v e r y u r g e n t c a s e s, th e y s h o u ld im m e d ia te ly n o tify th e A d m in is tr a tio n as
s ta te d above w ith ` U N F IT ' c e r tific a te fr o m a u th o r is e d p r iv a te M e d ic a l
P r a c titio n e r . H o w e v e r , th e IS A a n d A S V c a n r e s u m e d uty o n ly o n p r o d u c tio n o f a
` F IT ' c e rtific a te is s u e d b y th e R a ilw a y M e d ic a l O ffic e r , w h e n th e p e r io d o f
a b s e n c e e x c e e d s T H R E E D A Y S . In c a s e s w h e r e th e s ic k n e s s is fo r a p e r io d
n o t e x c e e d in g 3 d a y s , a ` F IT ' c e r tific a te fr o m a P r iv a te M e d ic a l P r a c titio n e r
w o u ld b e s u ffic ie n t.

b ) In n o c a s e a n In s p e c to r o f S to r e s A c c o u n ts o r A c c o u n ts S to c k V e r ifie r
a b s e n t h im s e lf fr o m d u ty w ith o u t p r io r p e rm is s io n o r s u b m is s io n o f a s ic k
n o te , o r m e d ic a l c e r tific a te . It m u st b e c le a r ly u n d e r s to o d th a t a b s e n c e w ith o u t
le a v e o r in tim a tio n in c u r s a d m in is tr a tiv e a c tio n a n d th o s e w h o a r e s ic k m u st
p r o m p tly s u b m it th e n e c e s s a r y m e d ic a l c e r tific a te s s ig n e d b y th e R a ilw a y
M e d ic a l O ffic e r o r oth e r q u a lifie d M e d ic a l P r a c titio n e r .

2 .7 C A S U A L L E A V E :

T h e to ta l a m o u n t o f C a s u a l L E A V E a d m is s ib le to IS A /A S V is lim ite d to 8
( E IG H T ) d a y s . C a s u a l le a v e c a n n o t b e c o m b in e d w ith o th e r le a v e . P u b lic
h o lid a y s a n d r e s tr ic te d h o lid a y s , in c lu d in g S u n d a y s , m a y b e p r e fix e d o r s u ffix e d
to C a s u a l le a v e . T h e c a s u a l le a v e c a r d is s u e d to e a c h in d iv id u a l s h o u ld b e
s u b m itte d fo r s a n c tio n o f c a s u a l le a v e . T h e in s tr u ctio n s c o n ta i n e d in th e C a s u a l
le a v e c a r d s h o u ld b e s tr ic tly a d h e r e d to.

2 .8 O B S E R V A N C E O F H O L ID A Y S , T IM IN G S B Y A S V s A N D S A N C T IO N O F
LEAV E :

A c c o u n t s S t o c k V e r if ie r s s h o u ld o b s e r v e t h e G e n e r a l H o lid a y s a n d
w o r k in g t im in g s o f t h e u n it s /o ff ic e s w h e r e t h e y a r e d e p u t e d f or
c o n d u c t in g s t o c k v e r if ic a t io n . It is to c la r ify th a t if th e A S V is c o n d u c tin g th e
s to c k v e r ific a tio n o f th e H q r s . u n its i.e ., offic e s s itu a te d at H q r s . o r o ffic e s
o b s e r v in g 5 d a y s a w e e k , th e A S V a ls o w o r k s fo r 5 d a y s o n ly . It is fur th e r to
c la r ify th a t d u r in g th e d e p u ta tio n o f th e A S V s to th e o ffic e s /u n its w h ic h a r e
o b s e r v in g 5 d a y s a w e e k , if a n y A S V r e q u ir e s le a v e , th e A S V n e e d n o t in c lu d e
S a tu r d a y in h is le a v e p e r io d a s th e S a tu r d a y is n o t a w o r k in g d a y fo r h im .

19
 In c a s e o f o th e r u n its , w h e r e th e o ffic e s /u n its a r e w o r k in g o n S a tu r d a y , if
th e A S V r e q u ir e s le a v e o n S a tu r d a y , le a v e s h o u ld b e a p p lie d fo r o n e fu ll d a y .

2 .9 D C P s a n d A U T H O R IT Y C A R D s :

E a c h In s p e c to r a n d A S V w ill b e is s u e d w ith A u th o r ity C a r d s a s p e r p a r a

3 2 0 1 - S A n n e x u r e a n d F ir s t c la s s o r S e c o n d c la s s D u ty C a r d p a s s ( a c c o r d in g to
h is e n title m e n t) , s u b je c t to th e r u le s o v e r th e D iv is io n to w h ic h h e is p o s te d . O n
th e p a s s b e in g lo s t, it s h o u ld b e im m e d ia te ly r e p o r te d to th e S e n io r A c c o u n ts
O ffic e r ( s tor e s ) , w h o w ill a r r a n g e to is s u e a fr e s h p a s s fo llo w in g th e r u le s a n d w ill
n o tify th e lo s s in th e fo r tn ig h tly g a z e tte .

The IS A /A S V , p r o c e e d in g on le a v e , s h o u ld r e tu r n th e D .C .P .
im m e d ia te ly o n r e tu r n to H q r s . A n y la p s e in th is r e g a r d w ill b e v ie w e d s e r io u s ly
e v e n in c a s e o f s h o r t le a v e ( m or e th a n 1 5 d a y s ) th e p a s s e s s h o u ld b e r e tur n e d to
th e O ffic e for s a fe c u s to d y .

2 .1 0 T .A B IL L S :

a ) T h e T .A . b ills m u s t b e p r e p a r e d a n d s u b m itte d in d u p lic a te d u ly c h e c k e d fo r

a g iv e n m o n th b y th e 5th of th e fo llo w in g m o n th fo r s cr u tin y , a p p r o v a l a n d
in c lu s io n in th e p a y s h e e ts. T .A . b ills r e c e iv e d a fte r 5 th of th e m o n th w ill b e
h e ld o v e r u n til th e fo llo w in g m o n th . E n tr ie s in th e T .A . B ill m u s t n o t b e c r a m p e d
a n d s h o u ld b e d is tin c t ly a n d le g ib ly fille d in .

b ) T h e IS A /A S V m u s t n ot r em a in a w a y fr o m h is H e a d Q u a r te r s o n S U N D A Y S
a n d S A N C T IO N E D H O L ID A Y S u n le s s w o r k n e c e s s ita te s a n d th e p e r m is s io n o f
th e O F F IC E o b ta in e d . A n y T .A . c la im e d c o n tr a r y to th e r u le s a n d w ith o u t
good and s u ffic ie n t r e a s o n s , w ill be d is a llo w e d a nd no subsequ ent
r e p r e s e n ta tio n w ill b e c o n s id e r e d . T h e IS A /A S V m ust s o a r r a n g e h is
m o v e m e n ts a s to in v o lv e a m in im u m lo s s o f w o r k in g h o u r s in tr a v e lin g .

2 .1 1 W E E K L Y D IA R Y :

a ) T h e S .V . s h o u ld e n s u r e th a t th e w e e k ly d ia r y is c o m p le te d a t th e e n d o f th e
la s t - w o r k in g d a y o f th e w e e k to w h ic h th e d ia r y r e la te s a n d s e n t s o a s to r e a c h
h is o ffic e o n th e fir s t w o r k in g d a y o f th e s u c c e e d in g w e e k . T h e d ia r y s h o u ld b e
p r e p a r e d w ith s u c h d e ta ils th a t it s h o u ld b e th e r e p lic a o f th e w o r k d o n e o n
e a c h d a y a s a ls o h is m o v e m e n ts . H e s h o u ld in d ic a te th e n o . o f ite m s o f s to r e s
v e r ifie d o n e a c h d a y w ith th e lo c a tio n o f th e m ate r ia ls . T h e fo r e c a s t p r o g r a m m e
s h o u ld in v a r ia b ly b e in d ic a te d o n th e r e v e r s e o f th e d ia r y fo r th e s u c c e e d in g
fo r tn ig h t. A n y c h a n g e in th e fo r e c a s t p r o g r a m m e s h o u ld b e in tim a te d to h is
o ffic e im m e d ia te ly th r o u g h c o n tr o l m e s s a g e d u ly fo llo w e d b y a c o n fir m a tio n
copy.

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b ) T h is s h o u ld b e m a in ta in e d in fo r m A C /6 7 - B , b y th e IS A s a n d A S V s . C o m p le te
in fo r m a tio n , s u c h a s P r o g r a m m e N o ., Ite m N o . of th e p r o g r a m m e , D a te
c o m m e n c e d a n d c o m p le te d , s h o u ld in v a r ia b ly b e fu r n is h e d in th e c o lu m n s
p r o v id e d fo r in th e w e e k ly D ia r y . T h e c o lu m n s in r e s p e c t o f m o v e m e nts s h o u ld
a ls o in v a r ia b ly b e fille d in w ith a ll p a r tic u la r s o f Tr a in N o s ., o r B u s / or T r o lle y o r
a n y o th e r m o d e o f tr a v e l, tim e s o f d e p a rtu r e a n d ar r iv a l, pr o c e e d e d fr o m
and to s ta tio n s , etc . T h e c o lu m n, "H O W E N G A G E D " s h o u ld in d ic a t e t h e
d e t a ile s o f w o r k d o n e d u r in g t h e w e e k in b r ie f . T h e d a te o f c o m m e n c e m e n t o f
v e r ific a tio n o f a p a r tic u la r c h e c k m u s t b e c o ntin u e d to b e s h o w n in th e
c o lu m n p r o v id e d fo r , till th e c h e c k is c o m p le te d w ith th e n um b e r o f d a y s c a r r ie d
fo r w a r d , w e e k a fte r w e e k , a n d th e to ta l n u m b e r o f d a y s ta k e n to c o m p le te th e
c h e c k is to b e s h o w n w ith th e d a te o f c o m m e n c e m e n t a n d c o m p le tio n a g a in s t it.
.
c ) T h e A S V s h o u ld , o n th e r e v e r s e o f th e W e e k ly D ia r y , fu r n is h th e fo r e c a s t o f
h is w o r k a n d m o v e m e n ts fo r th e fo rtn ig h t fo llo w in g th e w e e k fo r w h ic h W e e k ly
D ia r y is s u b m itte d . If th e A S V is n o t lik e ly to a d h e r e to th e fo r e c a s t fu r n is h e d in
h is W e e k ly D ia r y , a r e v is e d fo r e c a s t s h o u ld , im m e d ia te ly b e s u b m itte d to th e
A c c o u n ts O ffic e r ( S to r e s ) u n d e r w h o s e c o n tr o l h e is w o r k in g . T h e A c c o u n ts
S to c k V e r ifie r s , w h o h a v e b e e n a llo tte d lim ite d n u m b e r o f c h e c k s s h o u ld a s k
fo r fur th e r pr o g r a m m e, w e ll in a d v a n c e o f th e c h e c k o n h a n d , a n d th e A S V s
s h o u ld d e s is t fr o m a tte n d in g o ffic e for ta k in g p r o g r a m m e . P r o g r am m e N o .
a n d ite m N o . in th e p r o gr a m m e s h o u ld b e fur n is h e d in th e w e e k ly d ia r y a s w e ll
a s in th e c om p le tio n r e p o r t a n d c o m p le tio n c e r tific a te .

d ) S ta ff w o r k in g o n lin e s h o u ld d e s p a tc h W e e k ly D ia r y b y n a m e o f th e
IS A /c o n c e r n e d e v e r y S a tu r d a y w ith o u t fa il, s o a s to r e a c h H q r s . O ffic e b y
M onday.

2 .1 2 M O N T H L Y P R O G R E S S R E P O R T :

a ) A t th e e n d o f e a c h m o n th , th e a c c o u n ts s to c k v e r ifie r s h o u ld c o m p ile a n d
s u b m it th e M o n th ly P r o g r e s s R e p o r t fr o m th e w e e k ly D ia r ie s in th e
p r e s c r ib e d fo r m d u ly fillin g in a ll th e c o lu m n s p r o v id e d th e r e in w h ic h a r e s e lf -
e x p la n a to r y .

b ) In c a r r y in g o u t th e ir w o r k a s p e r p r o g r a m m e , th e a c c o u n ts s to c k v e r ifie r s
s h o u ld n o te th e fr e q u e n c y o f v e r ific a tio n o f th e v a r io u s c a te g o r i e s o f s to r e s a n d
s h o u ld u n d e r ta k e c h e c k s o n ly if th e y a r e d u e fo r v e r ific a tio n d u r in g th e y e a r . If,
o n v is itin g th e s ta tio n s , th e c h e c k s a r e fo u n d n o t d u e o r a s to r e h o ld e r is n o t
e x is tin g , e tc ., th e a c c o u n ts O ffic e r ( s to r e s) s h o u ld b e a d v is e d a c c o r d i n g ly w ith
n e c e s s a r y d e ta ils a n d o th e r c h e c k s a t th e s tatio n to b e ta k e n u p if d u e , or h e
s h o u ld p r o c e e d to th e n e x t s ta tio n o f v e r ific a tio n , w h e r e m in im u m lo s s o f tim e is
in v o lv e d in s u c h jo u r n e y .

21
c ) T h e a c c o u n ts s to c k v e r ifie r s m a y c o m e a c r o s s in c o u r s e o f th e ir v is it,
e x is te n c e o f a n y n e w s to c k h o ld e r ( s ) a t th e s e s ta tio n s . T h e p a r tic u la r s of s u c h
s to c k h o ld e r s s h o u ld b e n o te d a n d a d v is e d to th e S to r e s A c c o u n ts O ffic e r fo r
n e c e s s a r y a c tio n .

d ) T h e s to c k v e r ifie r s s h o u ld n o r m a lly c o m p le te th e c h e c k a llo tte d to th e m w ith in

th e a llo tte d n u m b e r of d a y s p r o v id e d for e a c h c h e c k . T h e n u m b e r o f d a y s a llo w e d
fo r e a c h c h e c k is b a s e d o n th e a ctu a ls ta k e n in th e p r e v io u s y e a r s a n d a ls o th e
n u m b e r o f ite m s h e ld b y th e sto c k h o ld e r a s a d v is e d b y th e d e p a r tm e n ta l o ffic e r .
W h e r e v e r th e A S V fe e ls th a t h e w o u ld n o t b e a b le to c o m p le te a g iv e n c h e c k
w ith in th e a llo tte d tim e a n d h e s h o u ld s u b m it n e c e s s a r y ju s tific a tio n w e ll in
a d v a n c e o f th e c om p le tio n o f th e c h e c k , fo r e xte n s io n o f tim e , fo r v er ific a tio n
a n d o b ta in s a n c tio n o f th e A c c o u n ts O ffic e r ( s to r e s) fo r e x c e e d in g th e n u m b e r of
m a n - d a y s p r o v id e d fo r th e c h e c k . T h e e x te n s io n r e q u e s te d fo r , s h o u ld n o r m a lly
b e o n th e fo llo w in g lin e s : -

i) In c r e a s e in th e n u m b e r o f item s h e ld o v e r th e la s t v e r ific a tio n (th e n u m b e r o f

ite m s a ctu a lly in c r e a s e d s h o u ld b e c le a r ly in d ic a te d ) .

ii) In c r e a s e in th e s to c k h e ld o v e r th e la s t v e r ific a tio n (th e q u a n titie s a c tu a lly

in c r e a s e d s h o u ld b e c le a r ly s p e c ifie d .)

iii) In c r e a s e in th e n u m b e r o f w o r k s o v e r th e la s t v e r ific a tio n (th e in c r e a s e s h o u ld

b e c le a r ly s p e c ifie d ) .

iv ) In c r e a s e in th e le n g th o f th e s e ctio n h e ld b y th e s to c k h o ld e r o v e r th e la s t
v e r ific a tio n . ( it s h o u ld b e c le a r ly in d ic a te d a s to w h a t e xte n t th e r e w o u ld b e
in c r e a s e in th e v e r ific a tio n w o r k ).

v) A n y o th e r s p e c ific c a u s e /c a u s e s d u e to w h ic h v e r ific a tio n pr o g r a m m e is

lik e ly to b e a ffe cte d w a r r a n tin g e x te n s io n .

e ) S to c k v e r ific a tio n o f p ilfe r a b le a n d c o n s u m a b le ite m s lik e K e r o s e n e ,

P a in ts e tc ., s h o u ld b e ta k e n fir s t b e for e a s s e s s m e n t. O n v is itin g a u n it fo r
v e r ific a tio n , A S V s s h o u ld fir s t a s s e s s th e q u a n tu m o f w o r k in v o lv e d , a r r a n g e m e n t
o f m a te r ia ls , a v a ila b ility o f la b o u r , a v a ila b ility o f w e ig h in g fa c ilitie s , e tc . a n d
e x a m in e w h e th e r th e c h e c k c a n b e c o m p le te d w ith in th e tim e a llo tte d a n d
s u b m it ju s tific a tio n fo r e xte n s io n o f m a n - d a y s w h e r e v e r c o n s id e r e d n e c e s s a r y ,
o n th e lin e s s u g g e s te d a b o v e , w e ll in a d v a n c e o f th e e x p ir y of th e
tim e a llo tte d fo r th e c h e c k in q u e s tio n .

f ) W h e n th e s to c k v e r ifie r a tte n d s th e H q r s . o ffic e o n th e la s t d a y o f e v e r y m o n th

fo r r e c e iv in g p a y m e n t, h e s h o u ld s u b m it th e fo llo w in g r e tu r n s to th e IS A
c o n c e r n e d w ith o u t fa il fo r r e v ie w : -

22
1 ) C o m p le tio n d o c u m e n t s in c lu d in g S t o c k s h e e t s a n d N a r r a tiv e R e p o r t s
2 ) p r o g r e s s r e p o r t f o r t h e m o n t h . 3 ) Fie ld B o o k .
4 ) T .A . J o u r n a l. 5) S p e c ia l r e p o r t s , a s m e n t io n e d a t p a r a n o .1 .1 6

2 .1 3 S u p p ly o f D e a d s t o c k T o o ls a n d P la n t s f o r v e r if ic a tio n s t a ff :

T h e v e r ific a tio n s taff w ill b e s u p p lie d w ith th e fo llo w in g in s tr u m e n ts

n e c e s s a r y fo r th e ir w o r k , p r o v id e d s to c k s a r e a v a ila b le : -

1) C a lip e r s in s id e a n d o u ts id e .
2) F o o t r u le .
3) T a p e m e a s u r in g m eta llic .
4) S ta n d a r d W ir e G a u g e .
5) S e a l, S te e l for S e a lin g w a g o n s .
6) B r ie f c a s e, w h e r e n e c e s s a r y th e o ffic ia l r e c o r d s u n d e r
s afe c u s to d y w h ile o n lin e d u ty .

A r e g is te r s h o u ld b e m a in ta in e d to r e c o r d th e s am e a t th e tim e o f is s u e to
v e r ific a tio n s ta ff a n d to e n s u r e th a t th e v er ific a tio n s taff r e tu r n th e m to th e o ffic e
w h e n th e y a r e r e lie v e d o f th e th e ir p o s ts o n p r o m o tio n , r e tir e m e nt e tc.

2 .1 4 C lo t h in g :

W a t e r P r o o f C o a t s : ( R e p la c e a b le o n c e in 3 y e a r s ) m a y b e is s u e d to th e A S V s
in te r m s of D r e s s R e g u la tio n s B o o k .

T o w e l, D u n g r y c lo t h a n d t o ile t s o a p :- A to w e l, d u n g r y c lo th a n d to ile t
s o a p s ( 2 ) a r e is s u e d to th e v e r ific a tio n s ta ff o n c e in th r e e m o n th s fo r th e ir
g e n u in e u s e d u r in g th e c o u r s e o f th e ir o ffic ia l d u tie s .

* * * ** ** *

23
 C H A P T E R - III
< B ack to IN D E X >

G E N E R A L R U L E S A N D P R O C E D U R E O F S T O C K V E R IF IC A T IO N .

3 .1 T h e A n n u a l P r o g r a m m e o f sto c k v e r ific a tio n is a p r o v is io n a l p r o g r a m m e .

It is p r o v is io n a l b e c a u s e th e m a n d a y s lik e ly to b e ta k e n fo r c o m p le tin g th e
s to c k v e r ific a tio n o f d iffe r e n t c a te g o r ie s o f s tor e s in th e s to r e s d e p o ts o r in o th e r
s to c k h o ld in g u n its m a y o r m a y n o t b e fu lly r e q u ir e d , th e s a m e b e in g d e p e n d e n t
o n v a r io u s fa c to r s lik e n u m b e r o f ite m s a n d v o lu m e o f s to c k , f a c ilitie s a v a ila b le
fo r v e r ific a tio n e tc . S im ila r ly , w itn e s s in g s a le d e liv e r ie s a s s e s s e d in th e
P rogram m e is c o n tin g e n t o n m a te r ia lis a tio n o f a n tic ip a te d S a le s a n d fie ld
c o n d itio n s a n d a s s u c h M a n d a y s p r o g r a m m e d m a y o r m a y n o t b e fu lly
r e q u ir e d . In a s s e s s in g th e m a n d a y s u n d e r v a r io u s h e a d s , th e IS A /P r o g r a m m e r
o r th e d e p o t IS A s s h o u ld n e ith e r b e to o r ig id n o r to o la v is h a n d th e a s s e s sm e n t
s h o u ld b e b a s e d o n p a s t e x p e r ie n c e k e e p in g in v ie w o f a ll k n o w n fa c to r s r e la tin g
to th e e n s u in g y e a r .

3 .2 P r e p a r a tio n o f th e p r o g r a m m e s h o u ld b e u n d e r ta k e n w e ll in tim e , s a y b y
th e e n d o f N o v e m b e r w ith is s u e o f a c ir c u la r le tte r to a ll H O D s , D R M s a n d to
o th e r c o n tr o llin g d iv is io n a l a u th o r itie s in c lu d in g th o s e in th e R a ilw a y W o r k s h o p s ,
r e q u e s t in g to s u b m it b y a s p e c ifie d d a te , th e d eta ile d in fo r m a tio n r e g a r d in g th e
c r e a tio n o f a n y n e w s to c k h o ld in g u n its o r b ifu r c a tio n o r th e a b o litio n o f a n y
e x is tin g u n it fo r in c lu s io n in th e e n s u in g A n n u a l P r o g r a m m e a n d /o r a d d itio n ,
a lte r a tio n s e tc . in th e P r o g r a m m e R e g is te r s ( S - 3 2 0 6 ) .

3 .3 T h e p r o fo r m a a s a lr e a d y in u s e in th is R a ilw a y s h o u ld b e fo llo w e d in
p r e p a r a tio n o f th e p r o g r am m e . T h e p r o gr a m m e s h o u ld b e s e c tio n - w is e th o s e
c a r r ie d o u t in th e fr e q u e n c y o f 2 y e a r s; th o s e in 3 y e a r s ; th o s e c o m in g u n d e r
y e a r ly v e r ific a tio n ( i.e . F u e l, o il,v a lu a b le m e ta l in w o r k s h o p s ) ;D e a d s to c k
v e r ific a tio n ; w itn e s s in g s a le d e liv e r ie s e tc . T h e d e p o t IS A s s h o u ld b e a s k e d to
s u b m it in d u p lic a te , p r o g r a m m e p e r ta in in g to th e ir r e s p e c tiv e d e p o ts
c a te g o r y /g r o u p - w is e a n d fo r oth e r s e ctio n s b y a s p e c ifie d d a te . T h e pr o v is io n a l
A n n u a l P r o g r a m m e fo r th e e n tir e s to c k v er ific a tio n b r a n c h s h o u ld b e p r e p a r e d
s e c tio n - w is e w ith a s u m m a r y p a g e in d ic a tin g r e q u ir e m e n t o f m a n d a y s a g a in s t
e a c h s e c tio n lin e v e r ific a tio n a n d th a t o f in d iv id u a l d e p o ts . In th e s u m m a r y s h e e t,
s a n c tio n e d s tr e n g th a n d a c tu a ls o n r o ll b o th in r e s p e c t o f IS A s a n d s to c k v e r ifie r s
a n d a ls o th e r e q u ir e m e n t b a s e d o n P r o g r a m m e s h o u ld b e s e p a r a te ly s h o w n .

3 .4 N u m b e r o f IS A s a n d s to c k v e r ifie r s r e q u ir e d fo r c o m p le tin g th e p r o g r a m m e
s h o u ld b e w o r k e d o u t o n th e b a s is o f m a n d a y s p r e p a r e d a s p e r th e p r o fo r m a
a n d s h o w n s e p a r e te ly in th e s u m m a r y s h e e t. T h e p r o g r a m m e s o p r e p a r e d s h o u ld

24
p o s itiv e ly b e s u b m itte d to F A & C A O S to r e s b y t h e 1 5th o f M a r c h w ith a r e v ie w o f
th e p r e v io u s y e a r s w o r k a n d o th e r r e le v a n t a s p e c ts . It is to b e e n s u r e d th a t th e
p r o g r a m m e is r etu r n e d to a ll th e u n its w ith d u e a p p r o v a l o f F A & C A O fo r ta k in g
s te p s to im p le m e n t th e P r o g r am m e , p o s itiv e ly b y 3 0 e th of M ar c h .

3 .5 In im p le m e n tin g th e A n n u a l P r o g r a m m e , a r r e a r s o r th r o w fo r w a r d w o r k , if
a n y , o f th e p r e v io u s y e a r s h o u ld a s fa r a s p o s s ib le b e ta k e n u p fir st a n d
c o m p le te d a t th e e a r lie s t p o s s ib le tim e .

3 .6 T h e p r o g r a m m e s h o u ld b e e x tr a c te d D iv is io n w is e in d ic a tin g d e p a r tm e n t
a n d u n it d u e fo r v er ific a tio n d u r in g th e y e a r w ith th e pr o b a b le m o n th of
v e r ific a tio n a n d c o p ie s th e r e o f s e n t to th e r e s p e c tiv e D R M a n d H O D a t th e
b e g in n in g o f th e y e a r b y th e C o n c e r n e d D iv is io n a l IS A .

N o t e : F o r th e g u id a n c e o f IS A s p a r tic u la r ly IS A /C o n c e r n e d D iv is io n / d e p o t.

3 .7 A lth o u g h th e A n n u a l P r o g r a m m e is n o t a c o n fid e n tia l p r o g r a m m e , fo r effe c tiv e

c o n tr o l a n d b e tte r s u p e r v is io n IS A s r e s p o n s ib le fo r e x e c u tin g th e p r o g r a m m e
is r e q u ir e d to e n s u r e th a t : -

a ) T h e p r o v is io n a l m a n d a y s a s p r o v id e d in th e P r o g r a m m e a r e n o t k n o w n to th e
s to r e h o ld e r s . T h is is n e c e s s a r y to p r e v e n t th e ` g o s lo w ' te n d e n c y w h e n d u e
to v a r io u s c h a n g e s , m a n d a y s a s p r o v id e d a r e n o t a c tu a lly r e q u ir e d to c o m p l e te
th e w o r k .

b ) IS A s s h o u ld k e e p th e m s e lv e s w e ll p o s te d w ith th e changes an d
d e v e lo p m e n ts in d iffe r e n t s to c k h o ld in g u n its s in c e th e p r e v io u s v e r ific a tio n ,
s o th a t w h ile a llo ttin g p r o g r a m m e, m a n d a y s m a y b e r e g u la te d . P le a s e r e fe r
p a r a N o .1 .1 4 v ( a ) o f th is M a n u a l.

c ) M a n d a y s p r o v id e d in th e pr o g r a m m e a r e to b e m o n ito r e d th or o u g h ly to e n s u r e
s a v in g s in M a n d a y s w h e r e v e r p o s s ib le . T h e s e S a v in g s c a n b e u tilis e d in
v a r io u s o th e r a c tiv itie s . T h e S .V . b r a n c h h a v in g e n o u g h s c o p e to e x te n d its
a c tiv itie s in v a r io u s s p h e r e s b o th in s to r e s d e p o ts a n d in o th e r s to c k h o ld in g
u n its .

3 .8 C o n c e r n e d D iv is io n a l IS A s /D e p o t IS A s s h o u ld d e a l w it h p r o g r a m m e :

a ) s h o u ld r e v ie w th e S V 's F ie ld B o o k s o c c a s io n a lly /p e r io d ic a lly to e n s u r e th a t

m a n d a y s s p e n t o r b o o k e d a r e ju s tifie d b y th e o u ttu r n a n d th is w ill a ls o p r o v id e
s c o p e to ju d g e th e q u a lity a n d c a p a b ility o f r e s p e c tiv e S V s a n d to ta k e
m e a s u r e s fo r im p r o v e m e n t, w h e r e v e r p o s s ib le .

b ) A t th e c lo s e o f th e m o nth th e p r o g r a m m e R e g is te r s h o u ld b e p o ste d b y th e
IS A h im s e lf w h ic h p r o v id e s h im a s c o p e to r e v ie w a n d to k e e p h im s e lf p o s te d
a b o u t th e p r o g r e s s o f w o r k . In c a s e o f v e r ific a tio n s in P r o g r e s s a t th e e n d o f th e

25
c a le n d a r m o n th , n u m b e r o f M a n d a y s ta k e n till th a t d ate m a y b e c o m p a r e d w ith
th e w o r k d o n e a n d n u m b e r o f M a n d a y s a llo tte d to r e v ie w th e w o r k to b e
d o n e a t th e r e m a in in g M a n d a y s .

3 .9 C O N T R O L A N D S U P E R V IS IO N :

T h e s tr e n g th o f IS A s a n d A S V s w ith a ll th e U n its a tta c h e d to th e H q r s .

u n it a r e c o n tr o lle d a n d s u p e r v is e d b y A A O ( S V & IC ) w h ile th e IS A s a n d A S V s
a tta c h e d to o th e r u n its a r e c o ntr o lle d a n d s u p e r v is e d b y th e c o n c e r n e d W A O s ,
c o n s tr u c tio n A O s /S A O s .

3 .1 0 B A S IS O F V E R IF IC A T IO N :

T h e s to c k v e r ific a tio n o f s to r e s e ith e r h e ld in a s to r e s D e p o t o r w ith

e x e c u tiv e s u b o r d in a te /o ffic e s h o u ld in v a r ia b ly b e c o n d u c te d w ith r e fe r e n c e to th e
a n n u a l p r o g r a m m e a p p r o v e d b y th e F A & C A O . T h e v e r ific a tio n o f u n its n o t
c o n te m p la te d in th e a n n u a l p r o g r a m m e a n d a ls o s p e c ia l v e r ific a tio n o f s to r e s
w ith t h e c u s to d ia n a t th e r e q u e s t o f th e c o n tr o llin g o ffic e r m a y a ls o b e c a r r ie d
o u t w ith th e p r io r a p p r o v a l o f th e F A & C A O ( W S ) p r o v id e d s u ffic ie n t m a n d a y s
are a v a ila b le to a c c o m m o d a te s u c h s p e c ia l c h e c k s a n d th e r e g u la r a n n u a l
p r o g r a m m e is n o t affe c te d.

3 .1 1 M A IN S T E P S O F V E R IF IC A T IO N :

i) V o u c h e r c o lle c tio n .
ii) P h y s ic a l v e r ific a tio n .
iii) V o u c h e r c h e c k in r e s p e c t o f r e c e ip ts a n d is s u e s a n d c h e c k in g
o f b a la n c in g e r r o r s .
iv ) P r e p a r a tio n o f s to c k v e r ific a tio n s h e e ts d u ly c o m p a r in g th e in v e n to r y
s u m m a r y w ith th e le d g e r b a la n c e s .

3 .1 2 P R E P A R A T IO N O F N A R R A T IV E R E P O R T S IN R E S P E C T O F T H E
F O L L O W IN G A S P E C T S A N D F U N C T IO N IN G : -

a ) E ffic ie n c y o f s to r e s k e e p in g .
b ) S e c u r ity a rr a n g e m e n ts .
c ) E x a m in a tio n o f m a x im a a n d m in im a for ite m s in s to c k w ith
r e fe r e n c e to p a tte r n of C o n s u m p tio n o f S tor e s .
d ) R e v ie w o f im p r e s t, s c r utin y o f o v e r sto c k .
e ) R e v ie w o f u n - o p e r a te d item s .
f ) R e v ie w o f a s s e s ts ly in g id le .
g ) R e v ie w o f lo c a l p u r c h a s e s .
h ) R e v ie w o f s u r p lu s s to r e s.

26
3 .1 3 ( a ) P O S T P O N E M E N T O F V E R IF IC A T IO N :

A .S .V s w h o h a v e b e e n a llo tte d v e r ific a tio n o f s to r e s w ith v a r io u s S to r e

h o ld e r s g e n e r a lly o b ta in p o s tp o n e m e n t a d v ic e fr o m th e s to r e h o ld e r o n flim s y
g r o u n d s . N o r m a lly , th e A S V s a r e e x p e c te d to g iv e a b o u t 4 8 h o u r s n o tic e to th e
s to r e h o ld e r to e n a b le h im to p r e p a r e h im s e lf to p r e s e n t th e s to c k in h is
c u s to d y for sto c k v e r ific a tio n . W h ile a tte n d in g to th e D iv is io n a l o ffic e s fo r
c o lle c tio n o f v o u c h e r s , th e A S V is a ls o e x p e c te d to a p p r o a c h th e d iv is io n a l
o ffic e r s a n d a p p r is e th e m o f th e p r o p o s e d v e r ific a tio n s o th a t in th e e v e n t o f
s to r e h o ld e r b e in g e n g a g e d o n s o m e o th e r im p o rta n t/ur g e n t a c tiv itie s , h e c o u ld g e t
a le tte r fr o m th e d iv is io n a l o ffic e r s p r o p o s in g a s u ita b le a lte r n a tiv e d a te .

w h e n e v e r s to r e h o ld e r s r e q u e s t fo r p o s tp o n e m e n t o f v e r ific a tio n , in s p ite o f

is s u e o f tim e ly in tim a tio n b y th e S V s , th e r e a s o n s fo r s u c h r e q u e s ts s h o u ld b e
e x a m in e d to a s c e r ta in w h e th e r th e c u s to d ia n is a v o id in g v e r ific a tio n . If th e
e x a m in a tio n r e v e a ls a n y p e c u lia r fe a tur e s s u c h a s a b n o rm a l a r r e ar s in
p o s tin g o r lik e ly h e a v y d is c r e p a n c ie s , th e m a tte r s h o u ld b e r e p o r te d to th e
c o n tr o llin g A c c o u n ts O ffic e r u n d e r a c o n fid e n tia l c o v e r . A ll c a s e s o f r e q u e s ts for
p o s tp o n e m e n ts b y th e s to r e h o ld e r s th e m s e lv e s a r e n ot a c c e p ta b le u n le s s th e
s a m e a r e a u th o r is e d b y th e d iv is io n a l o ffic e r s o r a tle a s t b y th e A s s is ta n t offic e r s .

( b ) R E - V E R IF IC A T IO N :

S u b s e q u e n t r e q u e s t fo r r e - v e r ific a tio n o f th e s to c k s ( a fte r r e g u la r

v e r ific a tio n in th e w a r d /u n it h a s b e e n c o m p le te d a n d s to c k s h e e ts d r a w n ) o n th e
g r o u n d o f n o n - p r o d u c tio n o f e n tir e s to c k s a t th e tim e of v e r ific a tio n s h o u ld n o t b e
e n te r ta in e d , s in c e r e v e r ific a tio n in v o lv e s a d d itio n a l w o r k a n d e x p e n d itu r e . T o
o b v ia te s u c h a c o n tin g e n c y , C o d e p r o v id e s v id e p a r a S - 3 2 4 9 , fo r o b ta in in g
a c e r tific a te fr o m th e c u s to d ia n to th e e ffe ct th a t a ll s to c k s o f a p a r tic u la r ite m
h a v e b e e n s h o w n to th e s to c k v e r ifie r . N o t w ith s ta n d in g th is , th e s to c k
v e r ifie r w ill a ls o s e e th a t n o th in g is le ft u n v e r ifie d in r e s p e c t o f th e sto c k s
in c lu d e d in th e s to c k s h e e ts in te r m s of p a r a S - 3 2 3 4 . T h e r e fo r e, o n ly in
e x tr a o r d in a r y c a s e s , w h e r e d e p a rtm e n ta l offic e r m a k e s a s p e c ia l r e q u e s t to th e
A c c o u n ts O ffic e r a n d o n h is p e r s o n a l s a tis fa c tio n th a t a r e v e r ific a tio n is
a b s o lu te ly n e c e s s a r y , th e s a m e is o r d er e d . In s u c h c a s e s th e s to c k s h e e t
p e r ta in in g to r e v e r ific a tio n h a s to b e d e a lt w ith in c o n ju n c tio n w ith p r e v io u s
v e r ific a tio n s to c k s h e e t, u n le s s th e r e s u lts o f th e pr e v io u s v e r ific a tio n h a v e b e e n
w ith d r a w n .

( C ) W A IV A L O F V E R IF IC A T IO N :

In c e r t a in c a s e s if t h e s t o c k v e r if ic a t io n is n o t c o m p le t e d w it h in t h e
y e a r , it b e c o m e s a v io la t io n o f p a r a s 3 2 0 2 & 3 2 0 3 o f s t o r e s C o d e w it h t h e
r e s u lt G M ‟s s a n c t io n is t o b e o b t a in e d w it h F A & C A O ‟s c o n c u r r e n c e in e a c h
c a s e . T h is a ll th e m o r e g e ts a g g r a v a te d w h e n s o m e o f th e s e n io r s u b o r d in a te s
r e p o r t th a t th e r e c o r d s a r e ta k e n a w a y b y V ig ila n c e /S .P .E . o r th e s to c k h o ld e r s

27
s u d d e n ly r e p o r t s ic k e tc . r e s u ltin g in p o s tp o n e m e n t o f s to c k v e r ific a tio n fo r 2 to 3
y e a r s . T o g e t r ig h t m atte r s, th e fo llo w in g p r o c e d u r e s h o u ld b e s tr ic tly fo llo w e d a n d
n o t c o m p lia n c e s h o u ld b e v ie w e d s e r io u s ly ( a s p e r C E /S C ‟s lr .N o . W .5 0 1 /G l o f 1 1 -
4-1980) :-

1 . W h e n e v e r t h e s t o c k v e r ific a t io n s c h e d u le is n o t a d h e r e d t o, tim e ly
in t im a tio n s h o u ld b e g iv e n t o F A & C A O a n d G M ( W ) a t D E N ‟s le v e l w it h
r e a s o n s f o r p o s t p o n in g s t o c k v e r ific a t io n a n d b y m ut u a l c o n s u lt a tio n
a n o t h e r d a t e s h o u ld b e g o t fix e d u p s o t h a t t h e s t o c k v e rif ic at io n is
c o m p le t e d w it h in t h e s t ip u lat e d p e r io d .

2 . In c a s e o f e v e n tu a litie s lik e S r . s u b o r d in a te s r e p o r tin g s ic k , m e e tin g w ith

s o m e a c c id e n ts e tc . th e m a tte r s h o u ld b e im m e d ia te ly r e p o r te d to th e
c o n c e r n e d D E N , w h o s h o u ld a r r a n g e f o r t h e A c c o u n t s S t o c k v e r ifie r t o
t a k e g r o u n d s t o c k o f t h e v a rio u s m a t e ria ls u n d e r t h e c u s t o d y o f t h e
s e n io r s u b o r d in a t e s in t h e p r e s e n c e o f t h e in c h a r g e S r .S u b o r d in a t e ,
s o t h a t f u rt h e r tr a n s a c t io n s c o u ld b e b o o k e d u p t o d a t e w it h o u t a n y
c o m p lic a t io n s . T h e r e g u la r in c u m b e n t w h e n h e r e s u m e s d uty , s h o u ld
a r r a n g e fo r r e c o n c ilin g th e la s t b o o k e d e n tr ie s of th e v a r io u s itm e s of
m a te r ia ls w ith th e g r o u n d s to c k ta k e n o v e r b y th e in c h a r g e s u b o r d in a te s .

3 . In c a s e w h e r e r e c o r d s a r e t a k e n a w a y b y V ig ila n c e , S P E e t c . t h e
S e n io r s u b o r d in a t e s s h o u ld e n s u r e t h a t e x t r a c t s o f la s t b o o k
b a la n c e s o f t h e e n t r ie s o f v a r i o u s it e m s m a d e in t h e v a r io u s
r e c o r d s /r e g is t e r s a r e t a k e n , b e f o r e p a r t in g w it h t h e s a m e . F u rth e r
tr a n s a c tio n s c a n th e n b e c a r r ie d o u t in N e w le d g e r s , b a s e d o n w h ic h
s to c k v e r ific a tio n c a n b e d o n e b y th e A S V . T h is is a “ m u s t” , as case s
h a v e b e e n r e p o r te d w h e r e th e r e c o r d s h a v e b e e n ta k e n a w a y /h a n d e d
o v e r b e fo r e o p e n in g n e w r e g is te r s d u ly c a r r y in g fo r w a r d th e la s t e n tr ie s o f
th e b a la n c e s o f v a r io u s ite m s o n th e d a y o f h a n d in g o v e r s u c h
r e c o r d s /r e g is te r s. T h o u g h th is m a y h a v e b e e n d o n e fo r w a n t of tim e o r
u n d e r th e im p r e s s io n th a t th e e x tr a cts c o u ld b e ta k e n fr o m v ig ila n c e b r a n c h
w h e n e v e r r e q u ir e d a t a la te r d a te s u c h a c tio n h a s r e s u lte d in th e s to c k
v e r ific a tio n g e ttin g d e la y e d w ith a d v e r s e c o m m e n ts fr om G .M .
\

3 .1 4 N O N - P R O D U C T IO N O F O L D L E D G E R S :

Som e s to r e h o ld e r s m a y n o t b e a b le to pr e s e n t th e o ld r e g is te r s in
c o n n e c tio n w ith T & P /D e a d S to c k e tc . T h e A S V s , w h ile c a r r y in g o u t th e p h y s ic a l
v e r ific a tio n s h o u ld g iv e a n o p p o r tu n ity fo r th e sto r e h o ld e r to p r o d u c e th e o ld
r e g is te r s . In s u c h c a s e s if th e n e w le d g e r s /r e g is te r s a r e a tte s te d b y a n y G a z ette d
o ffic e r for th e r e a s o n th a t o ld r e g is te r s h a v e b e e n m is p la c e d o r lo s t, th e s a m e
c a n b e c o n s id e r e d a s a u th e n tic a n d th e r e s u lts o f s to c k v er ific a tio n c o u ld a ls o b e
in c o r p o r a te d in th e n e w r e g is te r /le d g e r m a d e a v a ila b le b y th e s to r e h o ld e r . T h e
A S V s h o u ld a ls o r e q u e s t th e c o n c e r n e d o ffic e r in c h a r g e o f th e u n it to c e r tify th e

28
c o r r e c tn e s s o n th e fr o n t p a g e o f th e D e a d s to c k /T & P r e g is te r to th e effe c t th a t
th e c o m p le te v er ific a tio n o f th e sto c k h a s b e e n ta k e n a n d th e b a la n c e s a s
in d ic a te d a g a in s t e a c h o f th e ite m s a r e c o rr e c t.

3 .1 5 D E F E R R IN G T H E V E R IF IC A T IO N :

If th e r e c o r d s o f a c c o u n ts r e q u ir e d to b e m a in ta in e d fo r s tor e s , to o ls a n d
p la n ts e tc . a r e n o t r e a d y o r p o s tin g s th e r e o f a r e in a r r e a r s , th e v e r ific a tio n
s h o u ld b e d e fe r r e d a n d a r e p o rt s h o w in g e x te n t o f a rr e a r s a n d r e a s o n s th er e o f
s h o u ld b e s u b m itte d to th e c o n tr o llin g o ffic e r b y e n d o r s in g a c o p y th e r e o f to
th e A c c o u n ts O ffic e r c o n c e r n e d for fu r th e r n e c e s s a r y a c tio n .

3 .1 6 IT E M S E X E M P T E D F R O M S T O C K V E R IF IC A T IO N :

a ) S u c h o f th e ite m s o f m ate r ia ls w h ic h a r e lia b le to b e d a m a g e d d u r in g

v e r ific a tio n lik e c a b le s in d r u m s , w ir e , w ir e r o p e s , e le c tr ic a l a r tic le s a n d o th e r
fr a g ile a r tic le s s h o u ld b e e x e m p te d fr o m v e r ific a tio n . In s u c h c a s e s , it is th e
d u ty o f IS A /A S V to e n s u r e th a t c o m p e te n t a u th o r ity 's s a n c tio n e x is ts fo r
e x e m p tio n fr o m v e r ific a tio n o f th o s e m a te r ia ls . F u r th er , a s th e e x e c u tiv e o ffic e r
in w h o s e c u s to d y s u c h m a te r ia ls r e m a in w ill b e h e ld r e s p o n s ib le fo r th e
c o r r e c tn e s s o f th e g r o u n d b a la n c e s o f th o s e m a te r ia ls , a c e r tific a te s h o u ld b e
o b ta in e d b y th e A S V s fr o m th e c o n c e r n e d e x e c u tiv e o ffic e r th a t th e ground
b a la n c e s a g r e e w ith th e b o o k b a la n c e s .

b ) T h e v e r ific a tio n s ta ff s h o u ld a ls o e x a m in e th e c o r r e s p o n d e n c e in r e g a r d to th e
s h o r t r e c e ip t o f th e c a b le s d r u m s e tc . w h e n o p e n e d o u t fo r th e e x e c u tio n o f th e
w o r k s in th e p a s t a n d r e p o r t s u c h c a s e s p r o m p tly to th e A c c o u n ts O ffic e r
c o n c e r n e d . M o r e o v e r , th e y s h o u ld r e c o r d th e p a r tic u la r s o f s u c h ite m s w ith
th e fig u r e s o f th e ir r e s p e c tiv e b o o k b a la n c e s o n ly in th e F ie ld B o o k a n d th e
s to c k v e r ific a tio n s h e e t. T h e S .V .s h e e t w h ic h s h o u ld b e p r e p a r e d in
t r ip lic a t e s h o u ld c le a rl y in d ic a t e ` E x e m p t e d It e m s ' f r o m t h e a c c o u n t s
v e r if ic a tio n . A ll th e th r e e c o p ie s o f th e s to c k s h e e t s h o u ld b e for w a r d e d to
th e A c c o u n ts O ffic e r c o n c e r n e d w h o w ill a r r a n g e to fo r w a r d tw o c o p ie s to th e
e x e c u tiv e o ffic e r c o n c e r n e d w ith a r e q u e s t fo r r e tu r n o f o n e c o p y d u ly c e r tify in g
th a t th e g r o u n d b a la n c e s a g r e e w ith th e b o o k b a la n c e s in d ic a te d th e r e o n .

c ) A ll th e q u a n titie s o f s to r e s lo s t in th e ft, flo o d , fir e e tc,o r is s u e d o n lo a n

a c c o u n t a n d a ll s h o r ta g e s n o tic e d in th e c o n s ig n m e n ts r e c e iv e d th r o u g h R a il
h a v e to b e t r e a t e d a s if in s t o c k fo r th e p u r p o s e o f a rr iv in g a t th e a c tu a l s to c k .
H o w e v e r , in a ll s u c h c a s e s it is o b lig a to r y o n th e p a r t o f th e s to c k v e r ifie r to a ffix
h is in itia ls a g a in s t th e r e le v a n t e n tr y in th e m a n u s c r i p t r e g is te r o p e n e d b y th e
c u s to d ia n a n d c e r tifie d b y th e s to c k v e r ifie r w ith h is in itia ls a fte r s a tis fy in g h im s e lf
o f th e b o n a fid e s o f th e tr a n s a c tio n .

29
3 .1 7 F r e q u e n c y o f V e r if ic at io n :

T h e S to r e s , w h e th e r in a S to r e s D e p o t or w ith a d e p a r tm e nt, s h o u l d b e
v e r ifie d b y a c c o u n ts S to c k V e r ifie r s a s p e r th e fo llo w in g p e r io d ic ity ( 3 3 0 1 - S )

( 1 ) M a t e ria ls - a t- s it e o f w o r k s o n c e in a y e a r .

(2) S t o r e s w it h Im p r e s t H o ld e r s o n c e in tw o y e a r s .

(3) A ll t o o ls a n d pla n t s o n c e in t h r e e y e a r s.

(4) A ll m a t e ria ls in a d e p o t w h o s e a c c o u n tin g is b r o u g h t u n d e r

c o m p ute r is a tio n a r e v e r ifie d a s u n d e r : -

i) C a t e g o r y ` A ' It em s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e o f
R s .1 0 la k h s o r m o r e - - - o n c e in S IX m o n t h s .

ii) C a t e g o r y ` B ' It e m s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e

o f R s .1 .5 la k h s a n d a b o v e , b u t b e lo w R s .1 0
la k h s - - - -- o n c e in a Y E A R .

iii) C a t e g o r y ` C 1 ' It e m s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e

o f a b o v e R s .2 5 0 0 0 / b u t b e lo w R s .1 .5
la k h s - - -- - -- - o n c e in T W O Y E A R S .

iv ) C a t e g o r y ` C 2 ' It e m s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e
o f R s .2 5 0 0 0 /a n d b e lo w - -- O n c e in T w o
YEARS.

v ) ` D ' It e m s : A ll ite m s th at h a v e h a d n o is s u e s fo r
tw e lv e m o n th s a n d o v er -- - -- - o n c e in a Y E A R .

( 5 ) P r o v isio n s in C a t e rin g D e p a r t m e n t , S u b s id is e d H o s t e ls a n d
H o s p it a ls -- - - o n c e in F O U R m o n t h s .

( 6 ) T h e T & P it e m s a n d e q u ip m e n t s s u p p lie d t o C a t e r in g D e p a r t m e n t,
S u b s id is e d H o s t e ls , e t c . -- - o n c e in a Y E A R .

( 7 ) D e a d s t o c k , T & P It e m s , e q u ip m e n t s , e t c. p e r t a in in g to
H o s p it a ls - - o n c e in T W O y e a r s .

( 8 ) B e d R o o ls u n d e r C T I/B e d R o lls - - -- -O n c e in a Y E A R .

30
G E N E R A L R U L E S A N D P R O C E D U R E O F S T O C K V E R IF IC A T IO N O F
STO RES.

3 .1 8 V O U C H E R C O L L E C T IO N : V o u c h e r C o lle c tio n is th e p r o c e s s in itia te d b y

IS A /A S V o f c o lle c tin g R e c e ip t P a r tic u la r s draw n by th e C u s to d ia n /U n it
p r o p o s e d f o r v e r ific a tio n fr o m th e A s s o c ia te S to r e s D e p o ts fo r th e c o n s u m a b le s
a n d T o o ls & P la n ts a n d D e a d S to c k ;fr o m th e c o n c e r n e d D E N /D Y .C E 's O ffic e fo r
th e p a r tic u la r s o f C la s s - I m a te r ia ls r e c e iv e d fr o m th e F ir m s , fr o m th e a s s o c ia te
S c r a p D e p o ts fo r th e p a r tic u la r s o f R e c la im e d Ite m s fo r th e p e r io d fr o m th e
d a te o f la s t v e r ific a tio n to till d a te . C o m p le te V o u c h e r c o lle c tio n s h o u ld b e d o n e
b y th e n o m in a te d A S V a s p e r th e g u id e lin e s o f S .V . m a n u a l fo r a ll th e u n its
ir r e s p e c tiv e o f th e p r o g r a m m e d m a n d a y s .

V o u c h e r c o lle c t io n f o r all t h e u n it s s h o u ld b e d o n e b y t h e A S V s o n ly .

a ) S to c k v e r ifie r s s h o u ld v is it D iv is io n a l O ffic e s fo r c o lle c tio n of voucher

p a r tic u la r s a n d th e n p r o c e e d to th e u n its . D u r in g th e ir v is it to th e D iv is io n a l
o ffic e s A S V s s h o u ld e n q u ir e a b o u t th e n o n - e x is te n c e /e x is te n c e o r o th e r w is e o f
th e s to c k u n its /h o ld e r s ,s o th a t th e jo u r n e y s to th o s e s ta tio n s , lo s s o f A S V
m a n d a y s a n d p a y m e n t o f T .A . c a n b e a v o id e d .

b ) T h e d a te o f c o lle c tio n o f V o u c h e r P a r tic u la r s fo r c h e c k s h o u ld b e r e c k o n e d a s

th e d a te o f c o m m e n c e m e nt o f v e r ific a tio n a n d th e s a m e s h o u ld b e c o n tin u e d to
b e s h o w n in th e c o lu m n p r o v id e d fo r in th e m o n th ly d ia r y till th e c h e c k is
c o m p le te d . H o w e v e r , in r e s p e c t o f c h e c k s in v o lv in g le s s th a n 4 d a y s th e
v o u c h e r s c o lle c te d fo r a g r o u p o f s to r e h o ld e r s a n d tim e s p e n t m a y b e s h o w n
s e p a r a te ly .

3 .1 9 ( A ) T E S T C H E C K O F V O U C H E R S :

a ) In th e C a p ita l S to r e s D e p o ts , 2 % o f to ta l is s u e tr a n s a c tio n s fo r a n y th r e e
m o n th s fr om th e d ate o f la s t a c c o u n ts v e r ific a tio n o f s to r e s fo r e a c h g r o u p of
s to r e s s h o u ld b e c o m p a r e d w ith a c k n o w le d g e m e n t c o p ie s o f th e Is s u e N o te s
r e c e iv e d fr o m th e in d e n te r . C a s e s o f in o r d in a te d e la y in a c k n o w le d g e m e n t o f
r e c e ip ts s h o u ld b e r e p o rte d .

b ) In th e c a s e o f r e v e n u e a n d o th e r c h a r g e d o ff s to r e s , 2 5 % r e c e ip ts a n d is s u e
tr a n s a c tio n s fo r a n y T H R E E m o n t h s fr o m th e d a te o f la s t a c c o u n ts v e r ific a tio n
o r fr om th e in c e p tio n o f th e D e p o t s h o u ld b e c h e c k e d w ith th e p o s tin g s r e c o r d e d
in th e L e d g e r s . W h ile c o lle c tin g t h e v o u c h e r s fo r R e v e n u e , th e s to c k v e r ifie r
s h o u ld a ls o c o lle c t p a r tic u la r s o f s u p p lie s r e la tin g to B a m b o o s , B u llie s , B a m b o o
M a ttin g , R a fte r s,C h ip s s to n e s , e tc . fr o m th e B ills /M e a s u r e m e n t B o o k s a v a ila b le in
A E N 's o ffic e .

31
c ) In th e c a s e o f M a t e r ial- a t- s it e a c c o u n t s , c e n t p e r c e n t c h e c k o f r e c e ip t
t r a n s a c t io n s s in c e la s t a c c o u n t s v e r if ic a tio n a n d 2 5 % is s u e tr a n s a c tio n s o f
a n y th r e e m o n th s fr o m th e d a te o f la s t a c c o u n ts v e r ific a tio n o r fr o m th e
in c e p tio n o f th e D e p o t s h o u ld b e c h e c k e d w ith th e p o s tin g s r e c o r d e d in th e
Ledgers.

d ) S c r u tin y o f w o r k s r e g is te r s a t th e D iv is io n a l o ffic e s w ith a v ie w to c o lle c t th e

c o m p le te d e ta ils o f w o r k s , s a n c tio n e d a m o u n t e tc . e n tr u s te d to b e e x e c u te d b y
th e s to r e h o ld e r . T h e d e ta ils s h o u ld b e c o l le c te d a n d s u b m itte d to th is o ffic e
a lo n g w ith th e c o m p le tio n c e r tific a te a n d r e p o r ts. T h e S .V . s h o u ld a s c e r t a in
f r o m t h e D iv is io n a l of f ic e w h e t h e r a p a r t ic u lar c u s t o d ia n w h o s e M A S
v e r if ic a tio n is t o b e t a k e n u p h a s a n y s a n c t io n e d w o r k s a n d M A S a c c o u n t in
h is ju r is dic t io n .

e ) C e n t p e r c e n t R e c e ip t p a r t ic u la r s f r o m t h e d a t e o f la s t v e r if ic a tio n o r f r o m
t h e in c e p t io n o f th e d e p o ts s h o u ld b e c o lle c te d fr o m th e D iv is io n a l o ffic e s a n d
th e s a m e s h o u ld b e c h e c k e d w ith th e p o s tin g s r e c o r d e d in th e n u m e r ic a l
a c c o u n ts m a in ta in e d b y th e c u s to d ia n a n d 2 5 % is s u e tr a n s a c tio n s o f a n y 3
m o n th s fr o m th e d a te o f la s t a c c o u n ts v e r ific a tio n o r fr o m th e in c e p tio n o f th e
D e p o t s h o u ld b e c h e c k e d w ith th e p o s tin g s r e c o r d e d in th e le d g e r s . T r a n sfe r s
fr o m R e v e n u e to M A S a n d v ic e v e r s a s h o u ld a ls o b e c h e c k e d c e n t p e r c e nt.

( B ) R E V E N U E /C H A R G E D O F F S T O R E S :

a ) In r e s p e c t o f s to r e s u n d e r R e v e n u e a c c o u n t, 2 5 % o f R e c e ip t v o u c h e r s fo r a n y
3 m o n th s fr o m th e d a te o f la s t v e r ific a tio n o r fr o m th e in c e p tio n o f th e d e p o t
s h o u ld b e c o lle c te d fr o m th e D iv is io n a l o ffic e . T h e d e ta ils of d ir e c t s u p p lie s o f
ite m s s u c h a s B a m b o o s , b a m b o o m a ttin g , b a lla s t, s a n d , lim e e tc . fo r w h ic h
p a y m e n t is a r r a n g e d th r o u g h b ills b a s e d o n th e m e a s u r e m e n t b o o k s s h o u ld a ls o
b e c o lle c te d fr o m th e D iv is io n a l o ffic e s , to ensure th e ir a c c o u n ta l w ith
th e c u s to d ia n s . S im ila r ly 2 5 % o f is s u e tr a n s a c tio n s for a n y th r e e m o nth s
fr o m th e la s t a c c o u n ts v e r ific a tio n s h o u ld b e c h e c k e d .

b ) In th e c a s e o f D e a d s to c k , T & P a n d p la n t a n d M a c h in e r y a ll tr a n s a c tio n s
fo r o n e y e a r im m e d ia te ly p r e c e d in g th e d a te o f v e r ific a tio n s h o u ld b e
c h e c k e d w ith th e p o s tin g s r e c o r d e d in th e le d g e r . In c a s e of D e a d s to c k
v e r ific a tio n o f s ta tio n s , s e p a r ate s to c k s h e e ts a r e to b e p r e p a r e d for c o m m e r c ia l
a n d o p e r a tin g ite m s .

c ) In th e c a s e o f D e a d S to c k , T & P a n d P la n t a n d M a c h in e r y , a ll tr a n s a c tio n s
fo r o n e y e a r im m e d ia te ly p r e c e d in g th e d a te o f v e r ific a tio n s h o u ld b e
c h e c k e d w ith th e p o s tin g s r e c o r d e d in th e le d g e r . T h e v e r ific a tio n s ta ff s h o u ld
a ls o te s t c h e c k 5 % of th e e ntr ie s s in c e th e la s t v e r ific a tio n p o s te d in th e
a d ju s tm e n t R e g is te r to e n s u r e th a t th e s a m e is c o r r e c tly c a r r ie d o u t a n d
p o s te d in th e r e le v a n t a c c o u n t. T h e c h e c k is in v a r ia b ly in te n d e d to e n s u r e

32
a n d d e te c t th e s e s to r e h o ld e r s a r e n o t d e lib e r a te ly m a k in g fic titio u s
a d ju s tm e n ts to ta lly th e g r o u n d b a la n c e w ith th e b o o k b a la n c e s d u r in g th e
p r o c e s s o f in s p e c tio n o r ju s t p r io r to in s p e c tio n a n d r e v e r s e th e s a m e la te r a fte r
th e in s p e c tio n b y a n y in s p e c tin g o ffic ia l.

d ) T r a n s f e r o f m a t e ria ls b e tw e e n s t o r e h o ld e r s o f t h e s a m e d e p a r t m e n t
o r d if f e r e n t d e p a r t m e n t s is d o n e o n ly w h e n m a t e ria l is u r g e n tly r e q u ir e d
th at to o u n d e r s p e c if ic s a n c tio n /a p p r o v a l o f t h e c o n t r o llin g o f f ic e r.
F r e q u e n t t r a n s f e r o f m a t e r ia ls a r e p r o b e d in t o a t t h e t im e o f s t o c k
v e r if ic a tio n .

e ) T h e n u m b e r o f v o u c h e r s / ite m s c h e c k e d a n d th e m o nth s s e le c te d in th e c a s e
o f is s u e v o u c h e r s s h o u ld b e in d ic a te d in th e F ie ld B o o k . A ll th e ir r e g u la r itie s
n o tic e d a s a r e s u lt o f th e c h e c k o f v o u c h e r s a n d n u m e r ic a l a c c o u n ts s h o u ld b e
r e c tifie d thr o u g h th e m e d iu m of a d ju s tm e n t R e g is te r .

f ) T h e s to c k v e r ifie r s s h o u ld r e c o r d in th e F ie ld B o o k fu ll d e ta ils o f th e R e c e ip t
v o u c h e r s c o lle c te d fr o m th e D iv is io n a l o ffic e s b e fo r e p r o c e e d in g fo r v e r ific a tio n
b e s id e s th e m o n th s s e le c te d a n d th e n u m b e r o f is s u e v o u c h e r s c h e c k e d fo r e a c h
v e r ific a tio n u n d e r ta k e n b y th e m . T h e s to c k v e r ifie r s s h o u ld a ls o e n s u r e w h ile
s e le c tin g th e m o n th s f o r c o lle c tio n o f v o u c h e r s p a r tic u la r s th a t th e m o n th s
c h o s e n a r e fo r th e v a lu a b le , a ttr a c tiv e , p ilfe r a b le , c o s tly a n d n o n - fe rr o u s ite m s
w h e r e h e a v y tr a n s a c tio n s e x is t.

g ) T h e ir r e g u la r itie s n o tic e d fr o m tim e to tim e d u r in g th e v e r ific a tio n w h ic h

a r e m e a n t to b e b r o u g h t o u t in th e n a r r a tiv e r e p o r t s h o u ld b e r e c o r d e d a t th e e n d
o f e a c h d a y in th e F ie ld B o o k its e lf. In c a s e o f d e te c tio n o f s e r io u s ir r e g u la r itie s
th e s a m e s h o u ld b e r e p o r te d to th e A c c o u n ts o ffic e u n d e r a s p e c ia l N a r r a tiv e
r e p o r t P a rt - I fo r fu r th er a c tio n b y th is o ffic e .

3 .2 0 P R O C E D U R E O F V E R IF IC A T IO N :

a ) O n b e in g p o s te d to a u n it, th e s to c k v e r ifie r s h o u ld c o n s u lt th e p r o g r a m m e o f
w o r k fo r th e d u tie s h e is r e q u ir e d to p e rfo r m . A fter h a v in g g iv e n o n e d a y 's p r io r
n o tic e in th e c a s e o f d e p o ts a n d o n e w e e k 's n o tic e in th e c a s e o f oth e r
d e p a r tm e n ts in w r itin g to th e s to r e h o ld e r o f th e c a te g o r y/g r o u p to b e ta k e n u p
fo r v er ific a tio n , h e s h o u ld s e le c t th e ite m s of th e c a te g o r y / g r o u p h e d e s ir e s to
v e r ify e a c h d a y .

b ) Im m e d ia te ly a fte r g o in g to a d e p o t/u n it fo r v e r ific a tio n th e s to c k v e r ifie r s h o u ld

g o r o u n d th e v a r io u s w a r d s g o - d o w n s a n d y a r d s w h e r e th e m ate r ia ls a r e s ta c k e d
a n d e n s u r e th a t a ll th e m a ter ia ls c a n b e v er ifie d e a s ily a n d if n o t s o , n e c e s s a r y
in s tr u c tio n s s h o u ld b e g iv e n to th e sto r e s h o ld e r fo r a rr a n g in g th e m in a
s y s te m a tic m a n n e r.

33
c ) B e fo r e c o m m e n c in g th e p h y s ic a l v e r ific a tio n , a ll th e D M T R /L e d g e r /R e c o r d s
a v a ila b le w ith th e c u s to d ia n s h o u ld b e e x a m in e d to s e e if th e p o s tin g s a r e u p t o
d a te a n d th e r e is n o a r r e a r in p o s tin g o f r e c o r d s . If th e r e is a b n o r m a l a r r e a r s ,
p h y s ic a l v e r ific a tio n s h o u ld n o t b e u n d e r ta k e n a n d in s te a d a d e ta ile d r e p o r t
b r in g in g o u t th e q u a n tu m o f a r r e a r s in p o s tin g s h o u ld b e s u b m itte d to A c c o u n ts
o ffic e r c o n c e r n e d to p u r s u e th e m a tte r a n d a d v is e th e sto r e h o ld e r to c o m p le te
th e p o s tin g s e a r ly a n d a d v is e th e a c c o u n ts o ffic e .

d ) O n v is itin g a u n it fo r v e r ific a tio n , A S V s s h o u ld fir s t ta k e th e in v e n to r y o f

p ilfe r a b le a n d c o n s u m a b le ite m s lik e k e r o s e n e , p a in ts e tc . b efo r e a s s e s s in g th e
q u a n tu m o f w o r k in v o lv e d , a r r a n g e m e n t o f m a te r ia ls , a v a ila b ility o f la b o u r ,
a v a ila b ility o f w e ig h in g fa c ilitie s e tc . a n d e x a m in e w h e th e r th e c h e c k c a n b e
c o m p le te d w ith in th e tim e a llo tte d a n d s u b m it ju s tifi c a tio n fo r e x te n s io n o f m a n -
d a y s , w h e n e v e r c o n s id e r e d n e c e s s a r y , o n th e lin e s s u g g e s te d a b o v e , w e ll in
a d v a n c e o f th e e x p ir y of th e tim e a llo tte d fo r th e c h e c k in q u e s tio n .

e ) T h e s to c k v e r ifie r s h o u ld e n te r in h is F ie ld B o o k ( 3 2 1 3 - S ) R e g is te r o f
v e r ific a tio n ) th e n a m e o f th e D e p o t, its s e c tio n /w a r d , d a te o f c o m m e n c e m e n t of
th e v e r ific a tio n , g r o u p /c a te g o r y , n o m e n c la tu r e a n d P .L .N o . o f th e ite m h e
p r o p o s e s to v e r ify . B o o k b a la n c e s s h o u ld , o n n o a c c o u n t, b e e n te r e d in th e fie ld
b o o k u n til a fte r t h e s to c k s h a v e b e e n a c tu a lly v e r ifie d a n d e n te r e d in th e c o lu m n
p r o v id e d fo r in th e F ie ld B o o k . If fo r s o m e r e a s o n s o r th e o th e r , a ll th e ite m s
a lr e a d y c o p ie d o u t in th e fie ld b o o k c a n n o t b e v e r ifie d o n th e d a y p r o p o s e d a n d
s o m e ite m s a r e le ft to b e v e r ifie d o n th e s u b s e q u e n t d a te /d ate s , th e sto c k
v e r ifie r s h o u ld n o te d o w n th e u n v e r ifie d ite m s in th e F ie ld B o o k a g a in o n th e d a te
o f a c tu a l v e r ific a tio n a n d g iv e r e fer e n c e to th e p a g e s c o n c e r n e d .

f ) A fte r th e n e c e s s a r y p a rtic u la r s h a v e b e e n e n te r e d i n th e fie ld b o o k a n d h e is

s a tis fie d th a t th e s to r e s a r e p r o p e r ly c a r e d fo r a n d c la s s ifie d , th e s to c k v e r ifie r
s h o u ld b e g in to v e r ify e a c h p a r tic u la r ite m o f s to c k in d e ta il. H e s h o u ld n e v e r
a c c e p t b o o k b a la n c e s a s c o r r e c t b u t s h o u ld v e r ify a ll s to r e s in s to c k u n le s s
s p e c ia l o r d e r s to th e c o ntr a r y h a v e b e e n ta k e n fr o m th e S tor e s A c c o u n ts O ffic e r .

3 .2 1 It s h o u ld b e e n s u r e d th a t th e n o m e n c la tu r e , c la s s ific a tio n a n d u n it o f
a c c o u n ta l fo r sto c k s in th e n u m e r ic a l le d g e r s a r e in a c c o r d a n c e w ith th e
p u b lis h e d p r ic e lis ts a n d th e a r tic le s v e r ifie d a g r e e w ith th e d e s c r ip tio n g iv e n in
th e n u m e r ic a l le d g e r s . If a n y d o u b t a r is e s a s to th e c o r r e c tn e s s o f th e
c la s s ific a tio n s p e c ia lly in th e c a s e o f L o c o , D ie s e l, C a r r ia g e a n d W a g o n ,
S&T ( in c lu d in g M ic r o w a v e ) , E le c tr ic a l, th e s p e c ific a tio n s o r d r a w in g s o f th e
s a m e s h o u ld b e o b ta in e d fo r c o m p a r is o n . If a n y d o u b t s till e x is ts in th e m in d o f
th e v e r ifie r r e g a r d in g id e n tific a tio n o f a n a r tic le o f sto c k in q u e s tio n , th e
a s s is ta n c e o f th e T e c h n ic a l p e r s o n n e l o f th e D e p a r tm e nt c o n c e r n e d m a y b e
s o u g h t. A lis t o f ite m s w h e r e te c h n ic a l a s s is ta n c e is n e c e s s a r y is to b e p r e p a r e d
b y th e s to c k v e r ifie r a n d s e n t to th e c o n c e r n e d u n it r e q u is itio n in g th e te c h n ic a l
p e r s o n n e l fo r id e n tific a tio n . O n s u c h id e n tific a tio n , n e c e s s a r y c e r tific a te s h o u ld b e

34
o b ta in e d on th e F ie ld Book as to th e c o r r e c tn e s s of th e
N o m e n c la tu r e /d e s c r ip tio n o f th e in v e n to r y r e c o r d e d b y th e sto c k v e r ifie r .

3 .2 2 S to r e s s h o u ld b e v e r ifie d in th e p r e s e n c e o f th e w a r d k e e p e r s /s to r e s
r e p r e s e n ta tiv e o f th e c u s to d ia n , if th e s to c k h o ld e r h im s e lf d o e s n o t a tte n d th e
d a y - to - d a y v e r ific a tio n . In th e e v e n t o f th e sto c k h o ld e r 's r e p r e s e n ta tiv e
a tte n d in g , th e d a y to d a y s to c k ta k in g , c a te g o r ic a l a u th o r ity in fa v o u r o f
th e a u th o r iz e d r e p r e s e n ta tiv e s h o u ld b e o b ta in e d fr o m th e s to c k h o ld e r a s
m e n tio n e d b e lo w in a le tte r fo rm .

"S h r i- - - - - -- - -- - -- ( d e s ig n a tio n ) is a u th o r is e d to a tte n d th e d a y to d a y s to c k

v e r ific a tio n o n m y b e h a lf, w h o w ill p r e s e n t a ll m a te r ia ls s to r e s to th e s to c k v e r ifie r
fo r p h y s ic a l v e r ific a tio n , s ig n th e F ie ld B o o k o n m y b e h a lf, w h ic h w ill b e a c c e p te d
a n d c o u n te r s ig n e d b y m e . T h e r e s u lts o f v e r ific a tio n a s a r r iv e d a t a n d th e d a y to
d a y c e r tific a te a s r e c o r d e d b y m y a u th o r is e d r e p r e s e n ta tiv e s h a ll b e b in d in g
a n d a c c e p ta b le to m e ".

R e m a r k s lik e b r o k e n , d a m a g e d , c r a c k e d a s n o tic e d d u r in g s to c k ta k in g
a r e c le a r ly n o te d in th e F ie ld B o o k a g a in s t th e r e le v a n t ite m a n d g o t a c c e p te d b y
th e s to c k h o ld e r . N o ite m is le ft u n v e r ifie d a n d o n c o m p le tio n o f v e r ific a tio n a fin a l
c e r tific a te is o b ta in e d fr om th e s to c k h o ld e r in th e fo llo w in g lin e s : -

"T h is is to c e r tify th a t th e e n tir e sto c k o f a ll th e ite m s o f s to r e s in m y c u sto d y h a s

b e e n fu lly p r o d u c e d to th e s to c k v er ifie r a n d v e r ifie d b y h im c o rr e c tly in m y
p r e s e n c e / in th e p r e s e n c e of m y a uth o r is e d r e p r e s e n ta tiv e . A ll r e c e ip ts a n d
is s u e s p r io r to v e r ific a tio n h a v e b e e n c o m p le te ly p o s te d in th e le d g e r
a c c o u n ts . A ll r e c e ip t s d ur in g th e c o u r s e of v e r ific a tio n h a v e b e e n ta k e n in to
c o g n iz a n c e b y th e s to c k v e r ifie r a n d n o te d in th e F ie ld B o o k . T h e r e s u lts o f
v e r ific a tio n a r e a c c e p te d a s c o rr e c t."

3 .2 3 V e r ific a tio n s ta ff s h o u ld r e c o r d in IN K /B A L L P E N th e d e ta ils o f s u r v e y

c a r r ie d o u t d ir e c tly in to th e fie ld B o o k a n d n o t o n b its o f p a p e r . T h e s to c k
v e r ific a tio n s ta ff s h o u ld n o t o v e r - w r ite th e v e r ifie d r e s u lts r e c o r d e d in th e fie ld
B o o k . A ll s u c h c o r r e c tio n s , if fo u n d n e c e s s a r y , s h o u ld b e w r itte n s c o r in g o u t th e
e n tr y a lr e a d y m a d e w ith a tte s te d in itia ls a n d d a te a g a in s t e a c h s u c h s c o r in g
w ith b r ie f r e a s o n s . F r e q u e n t s c o r in g o f v e r ifie d r e s u lts s h o u ld b e a v o id e d . w h ile
r e c o r d in g th e in v e n to r y o f s to r e s, t h e s t o c k v e r if ie r s s h o u ld en su re th at
c o r r e c t d e s c r ip tio n a n d lo c a t io n o f t h e m a t e r ials als o is r e c o r d e d in t h e
F ie ld B o o k , v iz . A lm ir a h / S t r o n g R o o m / G o d o w n / S id in g s / Y a r d s / K m s /
T e le g r a p h p o s t s , e t c .

3 .2 4 W e ig h in g m a c h in e s /s c a le s s h o u ld b e te s te d w ith s a m p le w e ig h ts a n d
a d ju s te d a tle a s t o n c e d u r in g e a c h d a y b e for e w e ig h m e n t o f a n y a r tic le s .
T h e s a m e s h o u ld b e r e c o r d e d in th e F ie ld B o o k d u ly in d ic a tin g th e n u m b e r
a n d ty p e o f th e w e ig h in g m a c h in e /s c a le .

35
3 .2 5 T h e s to c k v e r ifie r s h o u ld p e r s o n a lly c o u n t, w e ig h , m e a s u r e a ll ite m s o f
s to r e s h e p r o p o s e s to v e r ify w ith th e a s s is ta n c e o f s to r e s K h a la s is , w h e r e
n e c e s s a r y . A ll d e ta ils o f v e r ific a tio n s , i.e . c o u n t, w e ig h t o r m e a s u r e m e n t s h o u ld
b e r e c o r d e d in th e F ie ld B o o k d ir e c t a n d it s h o u ld b e s e e n th a t n o s to c k o f ite m s
u n d e r v e r ific a tio n is ly in g in a n y o th e r p a r t o f th e g o d o w n o r o b s c u r e c o r n e r . T h e
s t o c k v e r if ie r w ill n o t o n ly b e r e s p o n s ib le f o r v e r if y in g w h a t is s h o w n t o
h im b u t w ill als o b e r e s p o n s ib le f o r s e e in g t h a t n o t h in g is lef t u n v e r ifie d .
T h e s to c k v e r ifie r s h o u ld a ls o e n s u r e th a t, a fte r v e r ific a tio n o f e a c h item , th e s a m e
is p la c e d in its o r ig in a l lo c a tio n .

3 .2 6 T h e s to c k v e r ifie r s s h o u ld a ls o e x a m in e m a te r ia ls u n d e r is s u e a n d R e c e ip t.
If th e m a te r ia ls u n d e r v e r ific a tio n h a p p e n to b e th e r e , h e s h o u ld s e e th a t,
c o v e r in g is s u e n o te s fo r m a te r ia ls ta k e n o u t for is s u e s , h a v e b e e n d u ly p o s te d in
th e le d g e r s : if n o t th e q u a n titie s in th e is s u e r a c k s s h o u ld b e a d d e d to th e s to c k
fig u r e s . T h e m a te r ia ls in th e r e c e ip t r a c k s h o u ld s im ila r ly b e c h e c k e d w ith th e
r e c e ip t o r d e r u n d e r a c c e pta n c e . If th e r e le v a n t r e c e ip t o r d er s b e p o s te d in th e
D e p o t le d g e r , th e m a te r ia ls s h o u ld b e a d d e d to th e s to c k fig u r e o r a lte r n a tiv e ly ,
th e r e c e ip t or d e r s h o u ld b e in itia le d in to k e n o f th e ir h a v in g b e e n c h e c k e d . If
a n y a r tic le s a r e fo u n d ly in g w ith o u t a n y c o v e r in g v o u c h e r s , th e y s h o u ld in v a r ia b ly
b e b r o u g h t o n b o o k s , b a r r in g e x c e p tio n a l c ir c u m s ta n c e s , w h ic h s h o u ld b e
r e c o r d e d in th e F ie ld B o o k .

3 .2 7 S to c k v e r ifie r s h o u ld e n s u r e th a t th e tr a n s fe r o f b a la n c e fr o m o n e le d g e r to
a n o th e r b e a r s th e c r o s s r e fer e n c e a n d th e d a te d atte s tatio n o f th e s to c k
h o ld e r . T r a n s fe r of b a la n c e fr om o n e p a g e to a n o th e r in th e s a m e le d g e r s h o u ld
b e c r o s s c h e c k e d b y th e s to c k v er ifie r h im s e lf to e n s u r e c o rr e c tn e s s . Ite m s
w ith N IL b a la n c e s f r o m t h e p r e v io u s v e r if ic a tio n t o t h e c u r r e n t o n e s h o u ld
b e g o t c lo s e d b y t h e s t o c k h o ld e r . S to c k v e r ifie r s h o u ld r e c o r d th e tota l
n u m b e r o f c lo s e d a c c o u n ts c er tifie d d u ly g iv in g o n ly le d g e r fo lio r e fe r e n c e in
h is F ie ld B o o k a n d in th e c om p le tio n R e p o r t. In r e s p e c t of is s u e o f n e w ite m
fo r r e p la c e m e n t s to c k v e r ifie r s h o u ld te s t c h e c k a c c o u n ta l o f th e r e le a s e d
ite m s . Ite m s o f br a s s , c o p p e r, p ip e s , p ip e fittin g s a n d ite m s of d o m e stic u s e a n d
c o m m e r c ia l u tility d e m a n d s p e c ia l a tte n tio n .

3 .2 8 D E P A R T M E N T A L S T O C K V E R IF IC A T IO N :

S to c k v e r ifie r s s h o u ld c h e c k u p a n d r e p o r t w h e th e r d e p a rtm e n ta l
v e r ific a tio n b y th e d e p a r tm e n ta l o ffic e r h a s b e e n c a r r ie d o u t o r n o t a s p e r th e
c o d a l p r o v is io n s .

3 .2 9 M e a s u r e m e n t a n d W e ig h m e n t :

T h e fo llo w in g in s tr u c tio n s m a y b e a d o p te d a s it is c o n v e n ie n t in a n e ffo rt to

a v o id w a s te o f tim e a n d to tu r n - o u t m a x im u m w o r k in m in im u m tim e.

36
( a ) W e ig h m e n t V s . c o u n t : A s to c k v e r ifie r s h o u ld n o t w a s te tim e in c o u n tin g
la r g e q u a n titie s o f s m a ll a r tic le s w h e n a fa ir r e s u lt c a n b e o b ta in e d in a s h o r t tim e
b y w e ig h m e n t o r m e a s u r e m e n t. In s u c h c a s e s 5 % o r 1 0 0 N o s . o f th e a r tic le s ,
w h ic h e v e r is le s s , s h o u ld b e c o u n te d a n d w e ig h e d , a n d th e w e ig h t o f th e w h o le
s to c k th e n b e t a k e n a n d r e d u c e d to c o u n t b y w e ig h t o f th e s a m p le c o u n t. w h e n
w e ig h m e n t is m a d e , th e m a x im u m q u a n titie s w h ic h a s c a le c a n w e ig h , s h o u ld b e
w e ig h e d e a c h tim e .

( b ) M e a s u r e m e n t V s . W e ig h m e n t : M e a s u r e m e n t o r a v e r a g e w e ig h m e n t to
a r r iv e a t th e to ta l a p p r o x im a te w e ig h t o f s to c k s o f a n a r tic le s h o u ld b e
r e s o r t e d t o o n ly if t h e r e a r e h e a v y b a la n c e s o n h a n d . T o a r r iv e a t th e a v e r a g e
w e ig h t, a tle a s t 2 % in th e c a s e o f Ir o n a n d 1 0 % in th e c a s e of o th er m a te r ia ls o r
s to r e s s h o u ld b e w e ig h e d . S u c h s to c k s s h o u ld th e n b e m e a s u r e d le n g th , a r e a , o r
c u b ic c o n te n ts . T h e m e a s u r em e n t o f e n tir e sto c k s h o u ld th e n b e ta k e n a n d
r e d u c e d to w e ig h t b y th e h e lp o f th e d a ta fu r n is h e d b y th e s a m p le q u a n titie s
m e a s u r e d a n d w e ig h e d . If th e w e ig h t th u s a r r iv e d a t is a p p r o x i m a te ly th e s a m e
a s th e b o o k b a la n c e , th e la tte r s h o u ld b e a c c e p te d a s c o r r e c t. If, h o w e v e r , a
h e a v y d iffe r e n c e is d is c lo s e d th e r e b y , a ll fig u r e s fo r m e a s u r e m e n t a n d
w e ig h m e n t s h o u ld b e c a r e fu lly r e c h e c k e d a n d a n a d d itio n a l tw o p e r c e n t o r te n
p e r c e n t a s th e c a s e m a y b e w e ig h e d a n d m e a s u r e d .

The m e th o d a d o p te d fo r a s c e rta in in g th e average and a c tu a l

w e ig h m e n ts o r m e a s u r e m e n ts ta k e n in e a c h c a s e s h o u ld b e c ar e fu lly
r e c o r d e d in th e fie ld B o o k .

( c ) V A L U A B L E A R T IC L E S : ( IN C L U D IN G N O N - F E R R O U S IT E M S )

In th e c a s e o f v a lu a b le a r tic le s s u c h a s in g o ts o f c o p p e r , tin , b r a s s , g u n -
m e ta l, a n tim o n y , a n ti-fr ic tio n m e ta l, a lu m in u m , etc ., th e w h o le s to c k s h o u ld
a lw a y s b e w e ig h e d r e g a r d le s s o f W H A T T H E B A L A N C E M A Y B E O N B E A M -
SCAL E O NLY.

( d ) V E R IF IC A T IO N O F H E A V Y A R T IC L E S :

T h e w e ig h t o f h e a v y s to r e s , s u c h a s la r g e ir o n a n d m ild s te e l p la te s ,
r o u n d s , fla ts , c h a n n e ls , r o lle d s te e l b e a m s , e tc ., w h ic h c a n n o t b e e a s ily h a n d le d
o r w e ig h e d s h o u ld b e a r r iv e d a t v e r y c a r e fu lly ta k in g th e m e a s u r e m e n ts of
s u c h a r tic le s c a lc u la tin g th e c r o s s s e ctio n s a n d th e n u s in g a p p r o p r ia te fo rm u la e
o r c o n v e r s io n d a ta . F o r v e r ific a tio n o f r e le a s e d ite m s , w h e r e t h e r e a r e n o
p r e s c r ib e d s e c t io n a l w eig h t s a n d w e ig h m e n t f a c ilit y in t h e u n it , t h e
m a t e r ia ls c a n b e t a k e n t o t h e n e a r e s t p r iv a t e w e ig h - b r id g e in a d e p a r t m e n t al
lo r r y a n d n e t w e ig h t m a y b e a r r iv e d a t . T h e p r o g r a m m e o f o u t s id e
w e ig h m e n t s h o u ld b e in t im at e d in a d v a n c e t o t h e IP F o f t h e s e c t io n in
advance.

37
( e ) V E R IF IC A T IO N O F F L U ID S :

T h e s to c k s o f d iffe r e n t k in d s o f flu id s a r e m a in ta in e d e ith e r in ( i) L IT E R S o r

( ii) K IL O G R A M S . T h e flu id s a r e h e ld g e n e r a lly in c o n ta in e r s lik e p o r ta b le
c y lin d r ic a l d r u m s , tin s , s tatio n e r y c y lin d e r s a n d v a ts w h o s e c u b ic a l c a p a c ity is
s u s c e p tib le o f c a lc u la tio n b y a d o p tin g p r o p e r m e a s u r e m e n t. T h e fo llo w in g
fo r m u la s h o u ld b e u s e d to a s c e r ta in th e c u b ic a l c o n te n ts o f th e c o nta in e r s .

( i) F O R M U L A F O R C Y L IN D R IC A L C O N T A IN E R S :

A r e a o f th e b a s e x le n g th o r h e ig h t o f th e c y lin d e r .
C ir c u la r b a s e = IIr 2 x H . w h e r e II = 2 2 /7; r= r a d iu s .
h = H e ig h t/b r e a d th .

( ii) R E C T A N G U L A R C O N T A IN E R S :

L E N G T H X B R E A D T H X H E IG H T .

In th e c a s e o f v e r ific a tio n o f flu id s , w h o s e u n it o f a c c o u n ta l is in lite r s , th e

c u b ic a l c o n te n ts , i.e . th e p a r t u p to w h ic h th e c o n ta in e r is fille d w ith flu id ,
s h o u ld b e c a lc u la te d in c u b ic d e c im e te r s to fin d o u t th e c o n te n ts in lite r s
ta k in g o n e c u b ic d e c im e te r is e q u a l to o n e lite r .

3 .3 0 In th e c a s e of flu id s , w h o s e u n it o f a c c o u n ta l is in k ilo g r a m s , th e c u b ic a l
c o n te n ts o f th e c o n ta in e r s s h o u ld b e c a lc u la te d in c u b ic d e c im e te r s u p to w h ic h
th e c o n ta in e r is fille d w ith flu id s a n d r e d u c e in th e fir s t in s ta n c e to th e w e ig h t o f
d is tille d w a te r a t th e r a te of o n e k ilo g r a m fo r o n e c u b ic d e c im e te r a n d th e s e
r e s u lta n t w e ig h t m u ltip lie d b y th e s p e c ific g r a v ity of th e flu id in o r d e r to a r r iv e a t
its w e ig h t.

3 .3 1 G o o d s s u p p lie d b y w e ll- k n o w n fir m s o f c o m m e r c ia l s ta n d in g m a y b e

a c c e p te d a s p e r q u a n tity m a r k e d th e r e o n

3 .3 2 T h e ite m s o f s to c k c o m p r is in g a ll c a te g o r ie s o f p ip e s a n d fittin g s s h o u ld
b e c a r e fu lly c h e c k e d a s to th e ir b o r e , s iz e a n d o th e r d e s c r ip tiv e p a r tic u la r s .
T h e s e s h o u ld b e c a r e fu lly la id o u t and th e in d iv id u a l s iz e s , e tc . c a r e fu lly
c h e c k e d . T h e c o u p lin g s o n o n e e n d o f th e p ip e lin e s h o u ld b e s e c u r e ly s c r e w e d
a n d th e m e a s u r e m e n t s h o u ld b e ta k e n o f th e a c tu a l/le n g th o f th e p ip e e x c lu d in g
p r o je c te d p o r tio n o f th e c o u p lin g to e a c h p ip e . T h e p a r tic u la r s o f a ll
in d iv id u a l m e a s u r e m e n ts s h o u ld b e s u ita b ly r e c o r d e d in th e F ie ld B o o k .

38
3 .3 3 W A S T E C O T T O N : T h is is e x e m p te d fr o m v er ific a tio n .

3 .3 4 B A L E S O F C L O T H : In v e n to r y o f b a le s o f c lo th s h o u ld a ls o b e ta k e n w ith
r e fe r e n c e to th e m a r k in g s o n th e b a le s . It s h o u ld be e n s u r e d, p r io r to
v e r ific a tio n , th a t a c tu a l c lo th p a c k e d in b a le s a c c o r d s in d e s c r ip tio n w ith th a t
s h o w n in th e b in c a r d .

3 .3 5 S U R V E Y O F D E P O T S A N D Y A R D S :

In o r d e r to e n s u r e th a t a n y s to c k s n o t in th e b o o k s a r e n o t O v e r lo o k e d ,
a s u r v e y o f la r g e d e p o ts a n d y a r d s s h o u ld b e m a d e s o th a t a ll m a te r ia ls ly in g
a b o u t s ta c k e d o r u n s ta c k e d a r e p r o p e r ly a c c o u n te d for d u r in g th e a c c o u n ts
v e r ific a tio n . If th e r e is a n y m a te r ia l in s to c k fo r w h ic h n o a c c o u n ta l e x is ts , it
s h o u ld b e e x a m in e d a s to h o w th e m a te r ia ls in q u e s tio n c a m e in to s to c k a n d
s te p s ta k e n to a c c o u n t fo r s u c h m a ter ia ls p r o m p tly thr o u g h th e B o o k s o f th e
d e p o ts o r d e p a r tm e n t ( 3 2 1 9 - S ).

S u r v e y s in v o lv in g h e a v y b a la n c e s th a t c o u ld n o t b e c o m p le te d in O n e
o p e r a tio n s h o u ld b e v e r y c a r e fu lly h a n d le d . D is tin c tly s e p a r a te s ta c k s s h o u ld b e
p r o g r e s s iv e ly b u ilt u p w ith th e p a r ts o f s to c k v e r ifie d . The c o m p le te
p a r tic u la r s o f s u c h s u r v e y s h o u ld b e p r o g r e s s iv e ly r e c o r d e d in th e F ie ld B o o k .

3 .3 6 T h e ite m s o f c a s tin g s a r e s to c k e d in b u lk a n d a c c o u n te d fo r in w e ig h t
under c a te g o r is e d h e a d in g s . T h e v e r ific a tio n o f th e s e ite m s s h o u ld b e
c o n d u c te d fo r e a c h c a te g o r y o f sto c k o f c a s tin g s s e p a r a te ly . W h e n e v e r ir r e g u la r
p r o c e d u r e o f a c c o u n tin g b y n u m b e r s c o n tin u e s , a s p e c ia l r e p o r t s h o u ld b e s e n t
to th e A c c o u n ts O ffic e r ( S to r e s ). It s h o u ld a ls o b e s e e n w h e th e r th e c a s tin g s
b e a r "S C R " m a r k in g s w h e r e v e r p r a c tic a b le .

3 .3 7 S te n c il m a r k o n m a te r ia ls s h o u ld b e d o n e b y th e s to r e h o ld e r s . T h e s e
s to r e s a r e D e a d s to c k T o o ls a n d P la n ts , P .W a y s to r e s in c lu d in g R a ils /s le e p e r s
a n d o th e r fitt in g s o f a ll c la s s e s i.e ., c la s s - I,II,III a n d r e le a s e d P .W a y m a te r ia ls . A
s y s te m o f m a r k in g w ill ensure e a s y id e n tific a tio n o f th e c u s to d ia n w h ile
c o n d u c tin g s to c k v e r ific a tio n a n d a ls o e n s u r e p r o p e r , tim e ly a n d c o r r e c t
a c c o u n ta l.

3 .3 8 V E R IF IC A T IO N O F B E L T IN G IN M A C H IN E R O L L E D C O IL S L E A V IN G
N O S P A C E IN B E T W E E N T H E L A P S :

T h e d ia m e te r o f th e h o le in th e m id d le ( in c e n tim e te r s ) p lu s th e o u ts id e
d ia m e te r ( in c e n tim e te r s ) m u ltip lie d b y th e n u m b e r o f la p s in th e c o il a n d th e
r e s u lt m u ltip lie d b y 0 . 0 1 5 7 1 w ill g iv e th e le n g th o f th e b e ltin g in m e te r s.

39
3 .3 9 T IM B E R V E R IF IC A T IO N :

T h e W a r d K e e p e r /O ffic e r- in c h a r g e o f th e C a r r ia g e a n d W a g o n S h o p
w ill m a in ta in a R e g is te r in w h ic h th e m e a s u r e m e n t o f th e lo g s w ill b e e n te r e d
a fte r th e y h a d b e e n in s p e c te d b y a r e s p o n s ib le o ffic e r , s e r ia lly n u m b e r e d a n d
m e a s u r e d . T h e lo g s , a s is s u e d , w ill b e n o te d in th e R e g is te r a n d th e b a la n c e
o n h a n d s h o u ld b e v e r ifie d a s p er p r o g r am m e .

a ) b y a ctu a l c o u n t, r e c o n c ilin g th e n u m b e r s p a in te d o n th e lo g s w ith

th o s e s h o w n in th e R e g is te r ,

b ) b y a c tu a l c h e c k of m e a s u r em e n t of 1 0 % of th e lo g s in s to c k .

In th is c o n n e c tio n , it m a y b e n o te d th a t T e a k w o o d a n d H a r d w o o d lo g s
a r e r e c e iv e d d u ly in s p e c te d b y th e F o r e s t O ffic e r a n d in c e r ta in c a s e s b y th e
In s p e c tin g E n g in e e r o f th e R IT E S D e p a r tm e n t. T h e p a r tic u la r s o f s e r ia l
n u m b e r o f th e lo g s a n d a ls o th e le n g th a n d g ir th in c e n tim e ter s a r e fu r n is h e d to
a r r iv e a t th e c u b ic a l c o n te n ts o f e a c h lo g . T h e r e c e ip ts w ill b e c o m p a r e d w ith th e
in v o ic e d q u a n tity . ( W a g o n w is e s ta te m e n t, e tc. a tta c h e d to th e In s p e c tio n
N o te s ) . T h e D e p o t O ffic e r w ill c o n d u c t T e s t C h e c k o f te n lo g s ( a p p r o x im a te ly
1 0 % ) . D u r in g s u c h te s t c h e c k s , th e le n g th w ill b e m e a s u r e d fr o m e n d to e n d .

T h e g ir th w ill b e m e a s u r e d in th e m id d le o f th e lo g , w h e r e h a m m er
m a r k s ar e fo u n d c h is tle d b y th e F o r e s t D e p a r tm e n t. B y a d o p tin g th e fo r m u la ,

V = L ( G /4 ) X ( G /4 ), th e c u b ic a l c o n te n ts a r e a r r iv e d a t.

F o r e x a m p le : L e n g th = 3 0 0 c m s. G ir th = 1 3 6 .
T h e r e fo r e : 3 0 0 /1 0 0 x 1 3 6 /4 0 0 x 1 3 6 /4 0 0 = 5 5 4 8 8 0 0 /1 6 0 0 0 0 0 0
V o lu m e in : = 0.3 4 7
C u b ic :
M e te r s : :

In respect of H ardw ood B o tto m B o a r d s , D e o d a r s le e p e r s a n d

s c a n tlin g s m a d e fr o m th e L o g s in th e W o r k s h o p s , v e r ific a tio n s h o u ld b e d o n e
u s in g th e for m u la , le n g th x b r e a d th x h e ig h t, e ith e r in c e n tim e ter s or in
m illim e te r s a c c o r d in g to c o n v e n ie n c e in o r d e r to a r r iv e a t th e v o lu m e in c u b ic
m e te r s . T h e u n it o f a c c o u n ta l o f tim b e r is in c u b ic m e te r s.

S im ila r p r o c e d u r e m a y b e a d o p te d b y S to c k V e r ific a tio n s taff,

w h ile v e r ify in g T im b e r a n d S c a n tlin g s .

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3 .4 0 P E T T Y A N D C O N S U M A B L E S T O R E S W IT H T R A F F IC D E P A R T M E N T :

P e tty c o n s u m a b le s to r e s ( e x c e p t k e r o s e n e o il ) a s s ta te d in th e p r e s c r ib e d
s c h e d u le in th e c u s to d y o f th e s u b o r d in a te s of th e T r a ffic D e p a r tm e n t n e e d n o t
b e v e r ifie d b y th e S to c k V e r ifie r s , a s th e s e Sto r e s a r e s u p p lie d in a c c o r d a n c e
w ith fix e d s c a le s a n d in v e r y sm a ll q u a n titie s .

3 .4 1 D U N N A G E : "C h a r g e d o ff" s le e p e r s , c a s t ir o n p o ts , r a ils , e t c .u s e d in S to r e s

D e p o ts o r w ith s u b o r d in a te s o n lin e , to s to c k m a te r ia ls o n h a n d , n e e d n o t b e
v e r ifie d a s it is n o t a lw a y s p r a c tic a b le to r e m o v e th e s e fr o m u n d e r th e m a te r ia ls
s ta c k e d th e r e o n a n d a s th e ir d e ta ile d v e r ific a tio n is to o c o s tly in ti m e a n d m o n e y
to b e c o m m e n s u r ate w ith th e v a lu e o f th e m a te r ia l. It s h o u ld , h o w e v e r , b e s e e n
th a t o n ly m a te r ia ls o th er w is e u n s e r v ic e a b le a r e u s e d fo r s u c h p ur p o s e s . A n y
c a s e o f u s e o f c la s s I a n d s e r v ic e a b le m a t e r ia ls s h o u ld b e r e p o r t e d t o t h e
c o n t r o llin g o f fic e r a n d t o t h e A c c o u n t s o f f ic e f o r t a k in g n e c e s s a r y a c t io n .
D u n n a g e A c c o u n t s h o u ld b e m a in ta in e d b y th e c u s to d ia n s w h e r e s o m e la r g e
q u a n titie s o f m a te r ia ls a r e u s e d a s d u n n a g e . A S V s h o u ld c h e c k th e e x is te n c e o f
th e d u n n a g e A c c o u n t. If c la s s I m a ter ia ls a r e u s e d a s D u n n a g e , it s h o u ld b e a
p a r t o f th e c la s s I A c c o u n t.

3 .4 2 S IM IL A R T Y P E O F M A T E R IA L U N D E R D IF F E R E N T A C C O U N T S :

In v e n to r y o f s im ila r ty p e o f m a te r ia ls b o r n e o n d iffe r e n t a c c o u n ts v iz . c a p ita l,

r e v e n u e , M A S e tc . w ith th e s t o c k h o ld e r is u n d e r ta k e n c o m p le te ly a n d s e t o ff
a g a in s t e a c h a c c o u n t, a t th e tim e o f e ffe c tin g a d ju s tm e n ts in th e ir r e s p e c tiv e
a c c o u n ts . T h e n e t d iffe r e n c e i.e . e x c e s s or s h o r ta g e s h o u ld b e a d ju s te d in th e
a c c o u n t w h ic h is b e in g v e r ifie d .

3 .4 3 S C H E D U L E IT E M S :

S c h e d u le s fix e d fo r s ta tio n e r y a n d c lo th in g ite m s a n d th e ir p r o p e r a c c o u n ta l

s h o u ld b e r e v ie w e d to e n s u r e th a t th e s y s te m in fo r c e is a d e q u a te to p r e v e n t
a c c u m u la tio n o f e x c e s s s to c k a n d a ls o th a t th e e x c e s s s to c k s , if a n y , a r e
r e tu r n e d to s to r e s d e p o ts . W h e r e th e r e v is io n o f th e s c h e d u le is n e c e s s a r y , it
s h o u ld b e s u g g e s te d a s s u c h b y in c lu d in g in th e n a r r a tiv e r e p o rts .

3 .4 4 R E V IE W OF P R E V IO U S SV SHE ETS A ND DEP AR TM ENT AL SV

SHEE TS AND M AS AC CO UNT R ETU RN S:

A ) T h e v e r ific a tio n s ta ff s h o u ld r e v ie w th e A c c o u n ts S V s h e e ts o f th e p r e v io u s
p e r io d s to s e e th a t th e s a m e h a v e b e e n fo r w a r d e d to th e c o n tr o llin g o ffic e r
c o n c e r n e d d u ly e x p la in in g th e c a u s e o f d is c r e p a n c y . F u r th e r , th e y s h o u ld a ls o
e x a m in e th e d e p a r tm e n ta l S V s h e e ts t o e n s u r e th a t th e d is c r e p a n c ie s h a v e
been c o r r e c tly p o s te d o n th e b in c a r d s /le d g e r a c c o u n ts a n d a ls o th e
d is c r e p a n c ie s h a v e b e e n c o r r e c tly e x p la in e d . It is a ls o n e c e s s a r y to e x a m in e
th a t th e r e g u la r d e p a r tm e n ta l v e r ific a tio n s a r e c a r r ie d o u t a s p e r th e r u le s in

41
v o g u e . A d e ta ile d r e p o r t o n th e ir r e g u la r itie s n o tic e d d u r in g th e r e v ie w s h o u ld
b e m a d e o u t th r o u g h th e n a r r a tiv e r e p o r t.

B ) M A S A c c o u n t q u a r te r ly a n d H a lf - y e a r ly r e tu r n s a r e to b e s u b m itte d b y th e
s to r e h o ld e r . W h ile q u a r te r ly r e tu r n in c lu d e s o n ly th o s e ite m s fo r w h ic h th e r e
h a v e b e e n r e c e ip t / is s u e tr a n s a c tio n s d u r in g th e q u a r te r H a lf y e a r ly r e tu r n is
fo r a ll th e ite m s a t th e e n d o f S e p tem b e r a n d M ar c h e v e r y y e a r .

] 3 .4 5 G uid e lin e s f o r R e c o r d in g t h e in v e n t o r y in t h e Fie ld B o o k s a n d f o r

d o in g o t h e r w o r k b y A S V s :

P r in te d F ie ld B o o k s w ith p r o g r e s s iv e s e r ia l n u m b e r s a r e is s u e d to th e
v e r ific a tio n s ta ff w h o s h o u ld e n te r a ll th e d e ta ils o f th e v e r ific a tio n a s s h o w n
th e r e o n ( 3 2 1 3 - S ) .It is a ls o n e c e s s a r y th a t a ll th e fie ld w o r k d o n e b y th e
v e r ific a tio n s ta ff is e n te r e d in th e F ie ld B o o k w ith r e g a r d to th e p h y s ic a l
v e r ific a tio n d o n e , th e p h y s ic a l q u a n tity v e r ifie d a n d r e c o r d e d in th e F ie ld
B o o k s h o u ld b e g o t a tte ste d b y th e s to c k h o ld e r s o n th e s am e d a y o f th e
v e r ific a tio n . T h e n a m e o f th e c u s to d ia n o r h is r e p r e s e n ta tiv e , w h o s e s ig n a tu r e
is a p p e n d e d in th e F ie ld B o o k s h o u ld b e w r itte n in B lo c k le tte r s .

1 ) A ll c o m p le te d F ie ld B o o k s s h o u ld b e r e tu r n e d to th e v e r ific a tio n s e c tio n fo r

r e c o r d a n d th e d a te s o f th e r e tu r n b e in g r e c o r d e d in th e R e g is te r o f F ie ld
B o o k s . A t th e c lo s e o f th e fin a n c ia l y e a r , th e r e g is te r o f F ie ld B o o k s s h o u ld b e
o v e r - h a u le d to s e e th a t n o F ie ld B o o k is ly in g w ith th e v e r ific a tio n s ta ff a fte r
c o m p le tio n . T h e c o m p le te d F ie ld B o o k s s h o u ld b e p r e s e r v e d c a r e fu lly s in c e th e y
m a y h a v e to b e p r o d u c e d a s e v id e n c e b e fo r e th e c o u r t o f la w , s h o u ld a n
o c c a s io n a r is e .

2 ) R e c o r d in g o f p h y s ic a l in v e n to r y o f th e m ate r ia ls s h o u ld in v a r ia b ly b e d o n e
d ir e c tly in th e F ie ld B o o k w h e th e r th e A S V is r e c o r d in g in o ffic e / d e p o t / y a r d o r
a lo n g th e T r a c k . It s h o u ld n o t b e r e c o r d e d o n a n y lo o s e s h e e t / w h ite p a p e r e v e n
fo r c o n v e n ie n c e s a k e . A ll d e ta ils o f c o u n t/w e ig h m e n t/m e a s u r e m e n t e tc ., s h o u ld
b e c a r e fu lly r e c o r d e d in th e F ie ld B o o k . In th e e x c e p tio n a l c ir c u m s ta n c e s lik e
d r iz z lin g , h e a v y b r e e z e e tc . th e A S V m a y r e c o r d th e in v e n to r y o n a s e p a r a te
s h e e t. B u t o n c o m in g to a s h e lte r o r th e e x c e p tio n a l c ir c u m s ta n c e s ar e o v e r , h e
s h o u ld r e c o r d th e in v e n to r y s o r e c or d e d in th e s e p a r a te s h e e t in h is F ie ld B o o k .

3 ) A m a n d a y o f th e A S V s h o u ld s ta r t w ith th e r e c o r d in g o f n a m e o f th e u n it /
c u s to d ia n a lo n g w ith th e d a te o f th e d a y a s fir st e n tr y in th e F ie ld B o o k .

4 ) A llo tm e n t o f s e r ia l n u m b e r s to th e item s r e c o r d e d in th e u n it S h o u ld b e p e r
d a y a n d th e la s t e n tr y fo r th e d a y s h o u ld b e u n d e r lin e d w ith R E D IN K .

5 ) P h y s ic a l in v e n to r y s h o u ld b e a s fa r a s p o s s ib le b e r e c o r d e d le g ib ly , c le a r ly
d u ly fillin g u p a ll th e c o lu m n s . In c a s e o f a n y m is ta k e , th a t s h o u ld b e c o r r e c te d

42
w ith p r o p e r in itia l o f A S V a n d r o u n d in g o ff
s h o u ld b e ta k e n w h ile r e c o r d in g th e in v e n to r y
s h o u ld fir s t s atis fy th e m s e lv e s th o r o u g h ly
fin a lly . H e s h o u ld n o t r e c o r d th e in v e n to r y
th o r o u g h ly .
th e p a r tic u la r fig u r e . L ot o f c a r e
w ith th e p r e s e n c e o f m in d . A S V s
a n d th e n r e c o r d th e in v e n to r y
fir s t h a s tily a n d th e n observ e

6 ) P h y s ic a l in v e n to r y o f th e m a te r ia ls s h o u ld b e r e c o r d e d lo c a t io n - w is e
ir r e s p e c t iv e o f t h e c la s s if ic a tio n , n o m e n c la t u r e a n d t y p e . Ite m - w is e
in v e n to r y s h o u ld n o t b e r e c o r d e d i.e . If a n A S V s ta r te d th e p h y s ic a l in v e n to r y
in th e y a r d o r a lo n g th e tr a c k o r in a s e p a r a te s to r e r o o m , h e s h o u ld c o m p le te ly
r e c o r d th e in v e n to r y o f a ll th e ite m s w h ic h a r e ly in g a t th a t p a r tic u la r p la c e / r o o m
fr o m e n d to e n d .

7 ) D e s c r ip tio n o f th e ite m i.e . c or r e c t n o m e n c la tu r e s h o u ld b e r e c o r d e d in th e

c o n s u lta tio n w ith th e c u s to d ia n o r a s s h o w n in r e c e ip t v o u c h e r s in c a s e o f d o u b t.

8 ) T h e p a r tic u la r s o f p h y s ic a l in v e n to r y , m o v e m e n ts tr o lle y /r o a d ) o f A S V w ith

d a te a n d n a m e o f th e u n it s h o u ld a lw a y s b e w r itte n in th e F ie ld B o o k p a g e
m e a n t fo r th e p u r p o s e , b u t n o t o n th e to p o r at th e b o tto m o f th e p a g e w h e r e
e m p ty s p a c e is p r o v id e d .

9 ) W h ile r e c o r d in g th e p h y s ic a l in v e n to r y lo c a tio n - w is e , th e to t a ls of e a c h s e r ia l
n u m b e r o f ite m s h o u ld b e d o n e im m e d ia te ly to e n s u r e th e c o r r e c tn e s s o f
in v e n to r y a n d to c a rr y fo r w a r d th e s a m e fig u r e to fin a l s u m m a r y .

1 0 ) A S V s s h o u ld n o t r e c o r d d e s c r ip tio n o f th e m a te r ia l a n d b o o k b a la n c e s in
th e F ie ld B o o k b e fo r e c o m m e n c e m e n t o f g r o u n d in v e n to r y . H e r e it is to c la r ify
th a t th e p r o c e d u r e o f s to c k v e r ific a tio n is to r e c o r d th e g r o u n d in v e n to r y lo c a tio n -
w is e fir s t a n d th e n c e rtific a tio n o f le d g e r a c c o u n ts d u ly c o n d u c tin g v o u c h e r c h e c k
a n d c o m p a r in g th e g r o u n d in v e n to r y w ith th e B o o k b a la n c e s . A n y d e v ia tio n fr o m
th is is a g a in s t th e pr o c e d u r e .

1 1 ) It is n o t n e c e s s a r y to r e c o r d m a th e m atic a l fo r m u la w h ile v e r ify in g th e p a in ts &

o ils a n d m e a s u r e m e n t o f R a ils fo r e a c h a n d e v e r y item o f s u c h c a s e s if th e s am e
a r e r e p e a te d . If th e fo rm u la a d o p te d is o n c e r e c o r d e d , it is s u ffic ie n t.

3 .4 6 C L O S E D A C C O U N T S V E R IF IC A T IO N :

O n le a r n in g e ith e r fr o m th e d iv is io n a l o ffic e w h ile c o lle c tin g v o u c h e r s o r

o n v is itin g th e s ta tio n th a t a p a rtic u la r o ffic e o f a c u s to d ia n w h o s e s to r e s a r e d u e
fo r v e r ific a tio n h a s b e e n w o u n d u p , th e s to c k v e r ifie r s h o u ld c h e c k th e c lo s e d
s to r e s a c c o u n ts o f th e s a id u n it, w h e r e v e r th e b o o k s a r e a v a ila b le . T h is
in fo r m a tio n c a n a ls o b e o b ta in e d fr o m th e d iv is io n a l o ffic e s .

43
W h ile v e rif y in g t h e c lo s e d a c c o u n t s , it is t o b e s e e n - -

a) th a t a ll th e ite m s h a v e b e e n c lo s e d d u ly m a k in g a ll a c c o u n ts "N IL ".

b) th a t th e tr a n s a c tio n s tr a n s a c te d a fte r th e la s t s to c k v e r ific a tio n to th e

c lo s u r e of a c c o u n ts s h o u ld be v e r ifie d w ith th e ir
u s a g e /is s u e /a c c e p ta n c e .

c) th a t a ll th e le ft o v e r m a te r ia ls w e r e e ith e r tr a n s fe r r e d to o th e r u n its , o r
h a n d e d o v e r to o th e r c u s to d ia n o r s e n t to S c r a p D e p o t.It s h o u ld b e
c e r tifie d th a t n o th in g is a v a ila b le w ith th e c u s to d ia n .

3 .4 7 T E S T C H E C K B Y IS A :

T h e te s t c h e c k o f th e w o r k o f s to c k v e r ifie r s b y IS A s is r e q u ir e d to b e
c o n d u c te d b y e n g a g in g th e s to c k v e r ifie r to th e m in im u m e x te n t p o s s ib le , s o a s
to e n a b le h im to c a rr y o u t th e v e r ific a tio n W o r k o n h a n d .

T h e s to c k v e r ifie r s h o u ld b o o k m in im u m tim e o n a c c o u n t o f te s t c h e c k .
T h e y m a y h o w e v e r in d ic a te in th e ` H o w e n g a g e d ' c o lu m n o f th e ir d ia r ie s a b o u t
th e te s t c h e c k a s w e ll a s th e d eta ils o f v e r ific a tio n c a r r ie d o u t b y th e m b o o k th e
d a y a g a in s t th e c h e c k o n h a n d .

3 .4 8 C L A IM S C A S E S :

T h e c a s e s o f c la im s , th e fts, fr a u d s , lo s s e s m a y a ls o b e d e a lt w ith o n th e
lin e s in d ic a te d b e lo w . S to c k h o ld e r s s h o u ld m a in ta in a m a n u s c r ip t r e g is te r in
w h ic h th e fo llo w in g p a r tic u la r s o f c la im s s h o u ld b e in d ic a te d .

i) S to c k h o ld e r 's r e fe r e n c e to c la im s .
ii) D iv is io n a l o ffic e r e fe r e n c e.
iii) R .R . n u m b e r .
iv ) w agon num ber.
v) D e s c r ip tio n o f m a te r ia ls .
v i) Q u a n tity a s p e r R R /In v o ic e / R e c e ip t v o u c h e r .
v ii) Q u a n tity a c tu a lly r e c e iv e d .
v iii) Q u a n tity for w h ic h c la im s a r e p r e fer r e d .
ix ) v a lu e .
x) C C O 's r e fe r e n c e .
x i) P a r tic u la r s o f fin a l d is p o s a l a n d
x ii) R em arks.

44
 It m a y b e e n s u r e d th a t s to c k h o ld e r s m a in ta in th e a b o v e r e g is te r a n d th e
q u a n tity u n d e r c la im s is n o t a d ju s te d a s s h o r ta g e . H o w e v e r , th e p a r tic u la r s o f
s u c h c la im s n o t s e ttle d m a y b e in c lu d e d in th e N a r r a tiv e r e p o rt.

3 .4 9 C O M P IL A T IO N O F B A L A N C E S :

a ) S in c e th e n u m e r ic a l a c c o u n ts w ith th e c u s to d ia n a r e fin a lly c h a r g e d o ff a n d

p o s te d d a ily w ith th e a p p r o p r ia te tr a n s a c tio n s a n d th e fin a l b a la n c e b e in g s tr u c k
s im u lta n e o u s ly , th e s u r v e y fig u r e s o f th e gr o u n d b a la n c e s a r e n o r m a lly e q u a te d
a g a in s t th e la te s t b a la n c e s o n th e c a r d s /le d g e r s u n le s s th e a m e n d m e n t to th is
b a la n c e is n e c e s s ita te d b y th e p o s tin g o f a r r e a r s , e tc . w h ic h s h o u ld b e d u ly
c o n s id e r e d b y th e v e r ific a tio n s ta ff a n d a p p r o p r ia te ly ta k e n n o te o f to a s s e s s th e
tr u e p o s itio n o f th e c a r d/le d g e r b a la n c e .

b ) In a ll c a s e s o f a r r e a r s o f p o s tin g , p r o p e r c a r e s h o u ld b e ta k e n to h a v e a ll th e
a r r e a r s p o s te d a n d th e c a r d o r b a la n c e s in th e le d g e r b r o u g h t u p to - d a te . B u t in
c a s e s w h e r e th is c o u ld n o t b e d o n e w ith o u tlo s s o f tim e , c o m p ila tio n o f th e s u r v e y
s h o u ld c o n s is t o f th e a d d itio n o r s u b s tr a c tio n fr om th e a c tu a l g r o u n d b a la n c e , th e
to ta l q u a n titie s c o v e r e d b y s u c h u n p o s te d is s u e o r r e c e ip t v o u c h e r s as
h a v e r e s p e c tiv e ly b e e n e ith e r tr a n s a c te d b e fo r e o r afte r th e c o m m e n c e m e nt
o f v e r ific a tio n . H o w e v e r , w h e n th e a r r e a r s o f p o stin g s a r e v e r y b a d ly h e a v y , th e
s to c k v e r ifie r s h o u ld m a k e a r e p o r t b y te le g r a m to th e S to r e s A c c o u n ts O ffic e r
a s w e ll a s to th e E x e c u tiv e O ffic e r c o n c e r n e d . H e s h o u ld d e fe r th e w o r k o f
s to c k - ta k in g o f th e ite m s w h e r e p o s tin g is in a r r e a r s till th e r e c or d s a r e c om p le te d .

c ) W h ile s u c h is s u e o p e r a tio n s a s h a v e a lr e a d y b e e n tr a n s a c te d p r io r to th e
c o m m e n c e m e n t o f v e r ific a tio n a n d h a v e r e m a in e d u n p o s te d , c o u ld b e a c c e p te d
a s ` U N C H A R G E D IS S U E S ' a n d a d d e d to th e v e r ifie d g r o u n d b a la n c e s , s im ila r
o th e r c a s e s a ls o o f lo a n s , b r e a k a g e s , d is p u te d s to r e s , tr a n s fe r s, s h o rt
r e c e ip ts , e tc . a s h a v e correspondence a n d a u th o r itie s to s u p p o r t c o u ld b e
` a c c e p t e d a s o n h a n d ' a n d a d d e d to th e v e r ifie d g r o u n d b a la n c e to o b v ia te
a v o id a b le a d ju s tm e n t of d is c r e p a n c ie s in th e s to c k c a r d / le d g e r s . S im ila r ly ,
to a v o id a d ju s tm e n t o f u n n e c e s s a r y s u r p lu s e s in th e s to c k c a r d s /le d g e r s , s u c h
c a s e s o f u n a c c o u n te d r e c e ip ts , fo u n d m ix e d u p w ith th e r e g u la r s to c k , s h o u ld b e
d e d u c te d ` a s u n d e r c o r r e s p o n d e n c e ' o r a s ` r e c e ip t s n o t a c c o u n t e d f o r ' fr o m
th e fig u r e s o r g r o s s in v e n to r y o n th e s tr e n g th o f th e r e le v a n t r e c o r d s , e tc. w h ic h
s h o u ld b e c a r e fu lly n o te d a n d a tte s te d . C r o s s r e fe r e n c e s s h o u ld b e g iv e n in th e
r e c o r d s o f th e g r o u n d b a la n c e s to fa c ilita te fu tu r e c h e c k s fo r a c c o u n ta l, e tc . It
s h o u ld a ls o b e s tr e s s e d th at A S V s s h o u ld e x a m in e c a r e fu lly c a s e s o f lo a n s
w ith in th e s a m e s ta tio n in th e p e r io d s ju s t p r io r to s to c k v e r ific a tio n to e n s u r e th a t
th e r e a r e n o fic titio u s tr a n s a c tio n s . S im ila r ly , lo c a l tr a n s a c tio n s r e v e r s e d a fte r
la s t v e r ific a tio n s h o u ld b e e x a m in e d c r itic a lly .

d ) In th e c a s e o f p r o tr a c te d v e r ific a tio n s , th e s to c k v e r ifie r s h o u ld c a r e fu lly n o te

th e c u r r e n t b a la n c e s o n th e s to c k c a r d s w h ile c o m m e n c in g v e r ific a tio n a n d , if
p o s s ib le , m a y u n d e r lin e s u c h b a la n c e s , s o th a t th e e xte n t o f p o s tin g s o f v o u c h e r s

45
s in c e th e c o m m e n c e m e n t o f th e s u r v e y c o u ld b e g a u g e d a n d s u ita b ly d e a lt w ith
in th e fig u r e o f s u r v e y o n c o m p le tio n , if n e c e s s a r y . P a r tic u la r s o f a ll
c o r r e s p o n d e n c e , r e c o r d , v o u c h e r s , etc . s h o u ld b e s u ita b ly n o te d in th e F ie ld B o o k
a n d a tte s te d b y th e v e r ific a tio n s ta f f. T h e in v e n to r y b a la n c e u n d e r th e s e
c o n d itio n s s h o u ld b e s o c o m p ile d a n d th e v o u c h e r s s o a p p r o p r ia te ly ta k e n
n o te o f a s to d e p ic t th e d e te r m in a tio n o f th e c o rr e c t s to c k p o s itio n .

e ) T h e s to r e s m a y , s u itin g th e e x ig e n c ie s o f th e c ir c u m s ta n c e s , b e h e ld u n d e r
d iffe r e n t h e a d s o f a c c o u n t, v iz . O r d in a r y , s p e c ia l, s afe - c u sto d y , fa b r ic a te d ,
m a n u fa c tu r e , p u r c h a s e , r e c o n d itio n e d , r e v e n u e o r M .A .S . e tc . T h o u g h it is
e x p e c te d th a t th e item s o f sto r e s h e ld u n d e r d iffe r e n t s to c k h e a d in g a n d
a c c o u n te d fo r in d iffe r e n t c a r d s/le d g e r s , w ill b e k e p t d is tin c t a n d a p a r t fr o m e a c h
o th e r , y e t, if fo r s om e r e a s o n o r th e o th e r , th is s to r a g e a rr a n g e m e n t is n o t
c o m p lie d w ith , th e e n tir e sto c k o f th e ite m u n d e r s ur v e y s h o u ld b e s u b je c te d
to v e r ific a tio n a n d fr o m th e to ta l g r o s s in v e n to r y , th e b a la n c e s a g a in s t th e v a r io u s
c a r d s /le d g e r s a n d s to c k h e a d in g s s h o u ld b e a p p r o p r ia te ly a llo c a te d d e p e n d in g
u p o n w h e th e r o n e o r a n y o r a ll th e c a te g o r ie s a r e d u e fo r v er ific a tio n .

f ) N o r m a lly , th e s u r v e y e d b a la n c e s s h o u ld fir s t b e s et o ff to th e sto c k u n d e r

w o r k s a n d th e b a la n c e o f th e s u r v e y e d q u a n tity s h o u ld b e s e t o ff a g a in s t o r d in a r y
r e v e n u e , d u ly a d ju s tin g th e d is c r e p a n c ie s , if a n y . In c a s e o f s u r v e y b a la n c e s
r e la tin g to v a r io u s M A S a c c o u n ts , w h ic h a r e n o t s e p a r a te ly a n d d is tin c tly k e p t,
th e tota l s u r v e y e d q u a n tity of a n y ite m s h o u ld b e s o a r r a n g e d th a t th e ir
d is c r e p a n c ie s ( th e s h o r ta g e /e x c e s s ) s h o u ld b e a d ju s te d a g a in s t th e m a jo r w o r k s
w h ic h b e a r th e h ig h e r c o s t.

g ) C e r ta in ite m s o f s to r e s , e .g . fa n s , d y n a m o s , ar m a tu r e s, s w itc h g e a r s ,
p a n e ls , in s u la to r s , b u lb s , e tc . ar e s e n t to E le c tr ic a l D e p a r tm e n t fo r te s tin g ,
n u m b e r in g , e tc .. A t tim e s , th e s to r e s is s u e d a s s a m p le s to d e a le r s a s a ls o to th e
R a ilw a y c h e m is t a n d M e ta llu r g is t fo r te s tin g p u r p o s e s , a r e r e c o r d e d b y th e
c u s to d ia n in a R e g is te r a n d it is e x p e c te d th a t th e v e r ific a tio n sta ff s h o u ld
e n q u ir e s u c h d e a lin g s a n d ta k e s u ita b le n o te s th e r e o f w h ile c o m p ilin g th e fin a l
fig u r e s .

h ) T h e n u m e r ic a l c a r d s , B o o k s o f a c c o u n ts , v o u c h e r s , r e c o r d s , R e g is te r s ,
e tc . h a n d le d b y th e v e r ific a tio n s ta ff d u r in g th e c o u r s e of v e r ific a tio n s h o u ld b e
s u ita b ly in itia le d w ith d e s ig n a tio n a n d d a te , a n d r e c o r d e d in th e F ie ld B o o k . A ll
s u c h e x p la n a to r y n o te s a n d r e f e r e n c e s r e c o r d e d in th e F ie ld B o o k a r e e s s e n tia l
in d ic a tio n s o f th e r e q u ir e d c o g n iz a n c e ta k e n o f th e a d m is s ib le d o c u m e n ts b y
th e v e r ific a tio n s ta ff a n d th e ir s y s tem a tic a n d m eth o d ic a l w a y o f w o r k in g .

i) A ll th e h e a v y d is c r e p a n c ie s ( d is c r e p a n c ie s o v e r 2 % in q u a n t it y o v e r t h e
t o t a l t r a n s a c tio n s s in c e t h e la s t v e r ific a t io n o r t h e v a lu e o f d is c r e p a n c y is
R s .2 5 ,0 0 0 / - o r m o r e . ) d e te cte d d u r in g th e c o u r s e o f d a y - to - d a y v e r ific a tio n s h a ll
b e b r o u g h t to th e n o tic e o f th e d e p o t o ffic ia l in th e p r e s c r ib e d fo r m ( H e a v y
d is c r e p a n c y M e m o ) h o ld in g - u p th e a d ju s tm e n t fo r 4 8 h o u r s e n a b lin g th e

46
c u s to d ia n to lo o k in to a n d p o s s ib ly d e a l w ith th e s a m e s u ita b ly . T h e s to c k v e r ifie r
a ls o s h o u ld in v e s tig a te o n th e s p o t a n d m a k e e ffo r ts to fin d o u t th e c a u s e th e r e o f.
S u c h ite m s s h o u ld , h o w e v e r , b e a d ju s te d o n th e e x p ir y o f th e tim e a llo w e d i.e . 4 8
hours.

j) In a ll s u c h c a s e s , H e a v y D is c r e p a n c y M e m o s h o u ld b e p r e p a r e d in th e
q u a d r u p lic a te , o n e c o p y s h o u ld b e h a n d e d o v e r to th e s to r e h o ld e r /d e p o t
o ffic e r , o n e c o p y to b e s e nt to IS A o f th e d iv is io n /d e p o t, o n e c o p y to b e
s e n t to th e d iv is io n a l o ffic e r in c a s e o f d iv is io n a n d o n e c o p y to b e r e ta in e d a s
o ffic e c o p y o f th e v e r ific a tio n s ta ff. T h e v e r ific a tio n s ta ff s h o u ld in v e s tig a t e in to
th e h e a v y d is c r e p a n c y in d e p e n d e n tly a n d s u b m it th e r e s u lts o f th e
in v e s tig a tio n to th e S to r e s A c c o u n ts O ffic e r /IS A o f th e d iv is io n /IS A o f th e d e p o t
a s th e c a s e m a y b e c le a r ly in d ic a tin g th e a d ju s tm e n t p a r tic u la r s th e r e o n i.e .
g r o u n d b a la n c e a n d b o o k b a la n c e . T h e IS A o f th e d iv is io n /d e p o t s h o u ld e x a m in e
s u c h r e p o r ts r e c e iv e d fr o m th e sto c k v e r ifie r s a n d a fter th e ir in v e s tig a tio n , if a n y ,
w ith r e c o r d s o f th e s to r e h o ld e r / D iv is io n a l o ffic e s s h o u ld s u b m it a d e ta ile d
r e p o r t to th e S to r e s A c c o u n ts O ffic e r w ith o u t d e la y . S im ila r ly , th e IS A s in
H q r s . s to r e s a c c o u n ts to w h o m th e s to c k v e r ifie r s ar e a tta c h e d s h o u ld in v e s tig a te
s u c h h e a v y d is c r e p a n c ie s o n r e c e ip t o f th e r e p o r t fr o m th e s to c k v e r ifie r s in th e
H q r s . v e r ific a tio n s e c t io n . T h e in v e s tig a tio n o f h e a v y d is c r e p a n c ie s s h o u ld n o t b e
d e la y e d o n a n y a c c o u n t. A ll ite m s , th a t c o u ld n o t b e v e r ifie d o r n o t p r e s e n te d fo r
v e r ific a tio n fo r a n y r e a s o n s h o u ld b e r e p o r te d s u ita b ly to th e A c c o u n ts
O ffic e r ( Sto r e s ) .

k ) In o r d e r to p r e v e nt s u b s titu tio n a n d e n s u r e c or r e c t a n d s p e c ific a c c o u n ta l

a n d v e r ific a tio n o f s to r e s ite m s a c c or d in g to th e r e le v a n t s to c k p a rtic u la r s , th e
s to c k v e r ific a tio n s ta ff s h o u ld d e te c t c a s e s o f lu m p acc ount to r e g u la r is e
in a c c u r a te a n d fa u lty a c c o u n t a l. In s p littin g u p lu m p a c c o u n t, it s h o u ld b e s e e n
th a t th e o r ig in a l e n tr y o f th e lu m p a c c o u n t is c lo s e d b y tr a n s fe r to a c c o u n ts of
d iffe r e n t s iz e s , w ith th e m ar g in a l r e m a r k s ` A c c o u n t s p lit u p a c c o r d in g to s iz e s .
e tc . T h e in d iv id u a l s p lit u p e n tr ie s in v o lv e d in th e lu m p a c c o u n t s h o u ld b e
r e c o r d e d in te r m s o f th e ir d e s c r ip tio n , s iz e s , e tc. in th e le d g e r a c c o u n ts .

3 .5 0 P o s t in g o f v e rif ic at io n r e s u lt s in t h e c a r d /n u m e ric a l le d g e r s :

A fte r th e a ctu a l s to c k fig u r e s o f a n ite m of sto r e s h a v e b e e n a s c e rta in e d

a n d a c c e p te d b y th e w a r d k e e p e r/c u s to d ia n , th e r e s u lt of v e r ific a tio n s h o u ld b e
p o s te d in th e c a r d /n u m er ic a l le d g e r s a s fo llo w s , d u ly in itia le d a n d d a te d w ith
a b b r e v ia te d d e s ig n a tio n , th e a c tu a l b a la n c e a s v e r ifie d s h o u ld b e c e r ti fie d in th e
B o o k s ( in w o r d s a ls o in v a r ia b ly in th e c a s e o f sto r e s o th e r th a n c o m p u te r iz e d
d e p o t s to r e s ) . T h e r e s u lts o f v e r ific a tio n s h o u ld b e p o s te d le a v in g o n e lin e
a fte r th e la s t e n tr y in th e n u m e r ic a l le d g e r . If a n y ir r e g u la r itie s a r e n o tic e d
d u r in g th e course o f v o u c h e r c h e c k s u n d e r ta k e n a fte r th e p h y s ic a l
v e r ific a tio n , th e s a m e s h o u ld b e r e c tifie d th r o u g h th e m e d iu m o f a d ju s tm e n t
R e g is te r ( fo r m G - 7 7 - B ) a n d th e r e s u lts p o s te d o n th e lin e le ft b la n k in th e

47
r e s p e c tiv e a c c o u n ts s im u lta n e o u s ly r e c tify in g th e r e s u lt of v e r ific a tio n
o r ig in a lly r e c o r d e d . T h e v er ific a tio n s ta ff s h o u ld th e n p r e p a r e a d ju s tm e n t o r
s u p p le m e n ta r y s to c k v e r ific a tio n s h e e t g iv in g r e fe r e n c e to th e o r ig in a l s to c k
v e r ific a tio n s h e e t a n d ite m n u m b e r, w h e r e n e c e s s a r y . In c a s e s w h e r e m o r e th a n
o n e a d ju s tm e n t in th e a d ju s tm e n t R e g is te r o f a p a r tic u la r ite m is in v o lv e d , th e n e t
r e s u lt o f s u c h a d ju s tm e n t s h o u ld b e p o s te d in th e B o o k s in d ic a tin g s e r ia l
n u m b e r s o f th e a d ju s tm e n t R e g is te r . D iffer e n c e s b e tw e e n p r ic e d L e d g e r a n d
N u m e r ic a l L e d g e r b a la n c e s r e la tin g to p r e - m e c h a n iz a tio n p e r io d n o t r e c tifie d
s h o u ld b e p r o b e d . It s h o u ld a ls o b e e n s u r e d th at th e e r r o r s in th e tr a n s a c tio n s
a n d n u m e r ic a l le d g e r s a r e in v e s tig a te d a n d a d ju s te d c o n c u r r e n tly .

a ) If th e r e is n o d iffe r e n c e , th e r e m a r k ` sto c k v er ifie d c o r r e ct'

s h o u ld b e a ffix e d o n th e c a r d o r n u m er ic a l le d g e r a g a in s t th e c o rr e c t b a la n c e
w r itte n in w o r d s d u ly in itia le d a n d d a te d b y th e v e r ific a tio n s ta ff w ith a b b r e v ia te d
d e s ig n a tio n .

b ) In c a s e w h e r e th e le d g e r b a la n c e a n d a c tu a l b a la n c e a r e ` N IL ‟, th e v er ific a tio n
s ta ff s h o u ld o n ly in itia l a n d d a te th e e n tr ie s w ith a b b r e v ia te d d e s ig n a tio n .

c ) If th e d iffe r e n c e b e a n e x c e s s , i.e ., th e a c tu a l s to c k fig u r e s a r e g r e a te r th a n

th e b o o k b a la n c e , th e d iffe r e n c e w ill b e s tr u c k in th e F ie ld B o o k in B L A C K IN K .
T h e a c tu a l s to c k fig u r e w ill b e e n te r e d in th e b a la n c e c o lu m n b o th in fig u r e s
a n d in w o r d s a n d th e d iffe r e n c e b e tw e e n a c tu a l s to c k a n d b o o k b a la n c e is
p o s t e d in B L A C K IN K in th e R e c e ip t c o lu m n o f th e n u m e r ic a l le d g e r . T h e d a te
o f p o s tin g w ill b e r e c o r d e d in th e c o lu m n fo r ` D A T E ', ` T O E X C E S S I N
S T O C K ' w ill b e w r itte n in th e c o lu m n fo r ` P A R T IC U L A R S ', th e s to c k v e r ific a tio n
s h e e t N o . a n d s e r ia l ite m N o . o f th e a rtic le in s to c k s h e e t w ill b e n o te d in
th e ` V O U C H E R C O L U M N '.

d ) T h e s a m e p r o c e d u r e w ill b e a d o p te d a s s ta te d in s u b - p a r a ( c ) a b o v e , w h ile
r e c o r d in g th e s h o r ta g e s , e x c e p t th at in th e ` P A R T IC U L A R S ' c o lu m n , ` B Y
S H O R T A G E IN S T O C K ' w ill b e w r itte n , a n d th e fig u r e s in th e R e c e ip t c o lu m n w ill
b e s h o w n in R E D IN K .

e) In c a s e w h e r e th e n u m e r ic a l le d g e r c a r d b a la n c e is in RED IN K ,
r e p r e s e n tin g c r e d it b a la n c e , th e a d ju s tm e n t o f s u c h c a r d b a la n c e s / le d g e r
b a la n c e s is c a r r ie d o u t b y e n te r in g th e e n tir e a c tu a l b a la n c e in th e b a la n c e
c o lu m n b o th in fig u r e s a n d w o r d s in B L A C K IN K . o n th e s a m e lin e s , in th e
R e c e ip t c o lu m n o f th e c a r d / N u m e r ic a l L e d g e r , th e e n tir e s u r v e y b a la n c e / a c tu a l
b a la n c e p lu s th e c r e d it b a la n c e w ill b e p o s te d . In th e ` P A R T IC U L A R S ' c o lu m n .
` T O E X C E S S IN S T O C K ' w ill b e w r itte n . In th e d a te a n d v o u c h e r c o lu m n , th e
d a te a n d s to c k s h e e t N o . a n d s e r ia l n u m b e r o f th e ite m in s to c k s h e e t w ill b e
fu r n is h e d d u ly in itia le d a n d d a te d w ith a b b r e v ia te d d e s ig n a tio n .

f ) In c a s e w h e r e th e g r o u n d b a la n c e is N IL a n d c a r d /n u m e r ic a l le d g e r b a la n c e is
c r e d it b a la n c e , th e a d ju s tm e n t o f c r e d it b a la n c e is c a r r ie d o u t o n th e s a m e

48
p r in c ip le a s in d ic a te d in ( e ) a b o v e . T h e N IL b a la n c e is e n te r e d in B L A C K IN K in
th e b a la n c e c o lu m n o f th e c a r d /n um e r ic a l le d g e r . T h e R E D IN K c r e d it b a la n c e
o n th e c a r d /le d g e r is e n te r e d in th e R e c e ip t c o lu m n o n th e s a m e lin e in B L A C K
IN K a s e x c e s s fillin g in th e d a te v o u c h e r a n d p a r tic u la r s c o lu m n a s a lr e a d y
in d ic a te d a ffix in g d a te d in itia ls b y th e v e r ific a tio n s ta ff.

3 .5 1 O n c o m p le tio n o f th e v e r ific a tio n o f a c a te g o r y /g r o u p o f s to r e s , a c o m p le tio n

c e r tific a te in F o r m S .3 2 5 0 ( a ) s h o u ld b e o b ta in e d fr o m th e c u s to d ia n c o n c e r n e d to
th e e ffe ct th a t a ll s to r e s p er ta in in g to th a t c a te g o r y/g r o u p h a v e b e e n tr u ly a n d
c o r r e c tly p r e s e n te d for v e r ific a tio n a n d d u ly v e r ifie d . T h is c e r tific a te s h o u ld b e
s u b m itte d to th e In s p e c to r of sto r e s a c c o u n ts ( pr o g r a m m e s) d u ly s ig n e d b y th e
s to c k v e r ifie r a lo n g w ith c o m p le tio n R e p o r t.

3 .5 2 A t th e c lo s e o f s to c k v er ific a tio n , th e sto r e h o ld e r s fu r n is h a c er tific a te

s ta tin g th a t to th e b e s t o f th e ir k n o w le d g e a ll s to c k s in th e ir c u s to d y h a v e b e e n
p r e s e n te d fo r v e r ific a tio n a n d th e r e is n o m a te r ia ls le ft b e h in d fo r v e r ific a tio n
in s p ite o f fu r n is h in g th e c e r tific a te , th e s to r e h o ld e r s p r e p a r e s d e p a r tm e n ta l
s to c k s h e e ts to c o v e r u p th e s h o r ta g e s p o in te d o u t in th e s to c k s h e e ts . T h e
s to c k h o ld e r is s u p p o s e d to h a v e a R e g is te r in d ic a tin g th e lo c a tio n in w h ic h th e
m a te r ia ls in h is c u s to d y h a v e b e e n k e p t to e n a b le h im to lo c a te th e s a m e a t a n y
tim e w ith o u t a n y d iffic u lty . T h e s to r e h o ld e r s d o n o t fo llo w th e correct
p r o c e d u r e s a n d b lin d ly g iv e a c e r tific a te th a t th e r e a r e n o m a te r ia ls le ft b e h in d
fo r v e r ific a tio n . It is a fa c t, th a t th e s tor e h o ld e r s a r e in tim a te d w e ll in - a d v a n c e
a b o u t th e S .V . p r o g r a m m e a n d a ls o g iv e n a n o p p o r tu n ity in c a s e o f a n y
h e a v y d is c r e p a n c y g iv in g 4 8 h o u r s n o tic e fo r a th o r o u g h in v e s tig a tio n a n d
to lo c a te th e c a u s e s fo r th e d is c r e p a n c y in s to c k . E v e n th e s to r e h o ld e r s h a v e
a m p le tim e to c h e c k th e lo c a tio n s , sto r e r o om s w h e n th e sto c k v e r ifie r c o n d u c ts
v o u c h e r c h e c k , b a la n c in g a n d p r e p a r in g th e fin a l s u m m a r y o f th e in v e n to r y . T h e
s to r e h o ld e r s v e r y o fte n ta k e th e n o tic e g iv e n b y th e s to c k v e r ifie r s in a c a s u a l
m a n n e r b u t fa il to fu r n is h c o n v in c in g r e a s o n s fo r th e d is c r e p a n c ie s . A n y
la p s e s / o m is s io n s o n th e p ar t of th e s tor e h o ld e r s a r e b r o u g h t to th e n otic e o f
th e c o n c e r n e d c o n tr o llin g o ffic e r in th e for m of s p e c ia l r e p o rts s o th at r e m e d ia l
a c tio n c o u ld b e ta k e n a t a p p r o p r ia te le v e ls . T h e c o n tr o llin g o ffic e r s h a v e to
ta k e n o te o f a ll s u c h r e p o r ts a n d c a ll fo r th e r e m a r k s of th e c o n c e r n e d sto r e
h o ld e r fo r a n y p e n d in g r e p o r ts .

3 .5 3 ( a ) A c o m p le tio n R e p o r t in fo rm S 3 2 5 1 d u ly fillin g in th e v a r io u s p a rtic u la r s

is c a lle d fo r in th e for m s h o u ld be s e n t in o r ig in a l a lo n g w ith
s ta te m e n ts/r e p o r ts/c e rtific a te s , etc . to th e a c c o u n ts offic e .

( b ) A f t e r c o m p let io n o f t h e S .V .P r o g r a m m e, e v e r y A S V s h o u ld e n d o r s e a
C e r t if ic a tio n o n t h e f ir s t p a g e o f e v e r y le d g e r t h a t “ S .V .p r o g r a m m e o f –
( C a t e g o r y o f v e r ific a t io n t o b e m e n t io n e d i.e . D .S /T & P o r R e v e n u e o r M A S )
f o r t h e y e a r – ( p r o g r a m m in g y e a r t o b e m e n t io n e d ) is c o m p le t e d .” a n d
s h o u ld r e c o r d h is s ig n a t u r e . B e s id e s t his , t h e A S V w h o c o m p le t e d t h e
v e r if ic a tio n s h o u ld w rit e his n a m e in B lo c k let t e r s als o .

49
3 .5 4 A s ta tem e n t s h o w in g th e ite m s n o t o p e r a t e d f o r o v e r o n e y e a r h a s to b e
p r e p a r e d d a ily in tr ip lic a te in fo r m A C - 1 8 3 /B fr o m s u c h e n tr ie s in th e F ie ld
B o o k ( S - 3 2 1 3 ) a s h a v e in d ic a tio n s o f th e d ate of la s t tr a n s a c tio n s th e r e in . A ll th e
c o p ie s s h o u ld b e s u b m itte d to th e S to r e s A c c o u n ts O ffic e r a lo n g w ith c o m p le tio n
R e p o r t/c e r tific a te , e tc.

3 .5 5 A s ta te m e n t s h o w in g th e v e r ifie d ite m s h a v in g a g r o u n d b a la n c e in e x c e s s
o f m a x im u m lim its s h o w n in th e c a r d /n u m e r ic a l le d g e r s h o u ld b e p r e p a r e d in
tr ip lic a te in F o r m S - 2 5 3 2 . A ll th e c o p ie s s h o u ld b e s u b m itte d to s to r e s
a c c o u n ts o ffic e r a lo n g w ith c o m p le tio n c e r tific a te/c o m p le tio n R e p o r ts , etc .

3 .5 6 A s ta te m e n t o f N IL it e m s w h ic h h a v e n o t b e e n o p e r a t e d f o r o n e y e a r
a n d o v e r s h o u ld b e p r e p a r e d d a ily in tr ip lic a te , a n d th e s a m e s h o u ld be
s u b m itte d to th e A c c o u n ts O ffic e r ( S to r e s ) a lo n g w ith th e c o m p le tio n
R e p o r t/c e r tific a te , e tc.

3 .5 7 O n c o m p le tio n o f v e r ific a tio n o f s to r e s h e ld u n d e r M a te r ia l - a t- S ite a c c o u n t,

a s ta te m e n t s h o w in g th e fu ll d e ta ils a s r e q u ir e d in th e fo r m h a s to b e s u bm itte d
a lo n g w ith th e oth e r c e r tific a te s o n c om p le tio n o f th e c h e c k.

3 .5 8 T h e A c c o u n ts S to c k V e r ifie r s s h o u ld n o r m a lly p r e p a r e th r e e c o p ie s o f
s to c k s h e e ts , e x c e p t in th e c a s e o f c a p ita l D e p o ts a n d F u e l v e r ific a tio n fo r w h ic h
d iffe r e n t p r o c e d u r e e x is ts a n d is s ta te d in th e r e s p e c tiv e c h a p te r s a n d h a n d o v e r
o n ly o n e c o p y to th e c u s to d ia n a n d o th e r tw o c o p ie s a r e s u b m itte d to th e
A c c o u n ts O ffic e r a lo n g w ith o th e r c e r tific a te s ,r e p o rts etc . fo r n e c e s s a r y a c tio n .

3 .5 9 S to c k S h e e ts fo r s to r e s d e p o t v e r ific a tio n s h o u ld b e s e r ia lly n u m b e r e d fo r

e a c h c la s s o f sto r e s a n d in th e c a s e o f oth e r v e r ific a tio n for e a c h a c c o u n t
s e p a r a te s e r ie s b e in g a ls o u s e d fo r n e w /s e c o n d h a n d a n d s u r p lu s s to r e s ( If tw o
o r m o r e s to c k v e r ifie r s a r e e m p lo y e d in v e r ify in g th e s a m e c la s s o f s to r e s a t th e
s a m e tim e e a c h o f th e m s h o u ld h a v e h is o w n s e r ie s o f n u m b e r s ).P a r a 3 2 5 7 - S .

3 .6 0 IN S T R U C T IO N S FO R P R E P A R A T IO N OF STO CK V E R IF IC A T IO N
S H E E T S : (A )

( i) S to c k s h e e ts for d iffer e n t c ate g o r ie s o f sto r e s s h o u ld b e c le a r ly m a r k e d s o .

ii) E n tr ie s s h o u ld b e m a d e in th e s to c k v e r ific a tio n s h e e ts in F o rm - S - 1 2 6 0 fo r

e v e r y a r tic le fo u n d in s to c k w h e th e r a c tu a l a n d b o o k b a la n c e s a g r e e o r n o t
in th e c a s e o f s to r e s h e ld u n d e r c a p ita l s u s p e n s e ; a n d fo r d is c r e p a n t
ite m s o n ly in th e c a s e o f oth e r sto r e s .

iii) T h e sto c k s h e e ts s h o u ld b e s o p r e p a r e d th a t a ll q u a n titi e s s h o w n in th e

F ie ld B o o k a r e c le a r ly tr a c e a b le in to th e s to c k s h e e t. T h is s h o u ld b e d o n e
b y g iv in g c r o s s r efe r e n c e s in e v e r y c a s e to th e F ie ld B o o k N o . a n d its
p a g e r efe r e n c e a n d ite m n u m b e r .

50
iv ) B r ie f rem ark such as `A V E R A G E W E IG H T ', ` M E A S U R E M E N T ',
` B O O K B A L A N C E S A C C E P T E D ', s h o u ld b e in d ic a te d in th e s to c k s h e e t
a g a in a ll ite m s th a t h a v e n o t b e e n v er ifie d in d e ta il.

v) T h e item s in s to c k s h e e ts s h o u ld b e c o p ie d n e a tly le g ib ly le a v in g
o n e lin e b e tw e e n tw o e n tr ie s o n a s to c k s h e e t.

v i) E a c h sto c k s h e e t s h o u ld b e s ig n e d b y th e s to c k v e r ifie r a n d b y th e s u b -
o r d in a te in - c h a r g e o f th e sto r e s v er ifie d . T h e n a m e o f S to c k v e r ifie r w h o
h a s d o n e th e v e r ific a tio n a n d n am e o f th e c u sto d ia n a lo n g w ith h is D a te o f
R e tir e m e n t s h o u ld b e c le a r ly w r itte n o n e a c h c o p y o f th e s to c k s h e e t.

v ii) T h e s t o c k s h e e t s h o u ld b e cle a r ly n u m b e r e d a s m e n t io n e d b e lo w : -

S t o c k s h e e t N o .A S V /in it ia l o f IS A o r A S V /P r o g .N o ./Y e a r /t o t a l N o . o f
s t o c k s h e e t s . e g . A S V /S S N ( S h a m s h u d d in ) /0 2 5 /2 0 0 0 - 2 0 0 1 /1 /5 la s t . A ll
IS A s /A S V s s h o u ld f o llo w t h e a b o v e m e n t io n e d m e t h o d w h ile giv in g t h e
n u m b er to sto ck sh eets.

v iii) N u m b e r o f c o p ie s o f s t o c k s h e e t s t o b e p r e p a r e d a r e a s f o llo w : -

a ) C a p it a l s t o r e s d e p o t s -- - -- - -- - 2 c o p ie s .

b ) H S D o il v e rifi c a t io n - -- - -- - -- 5 c o p ie s .

c ) In c a s e o f all o t h e r v e r if ic a tio n s - - -- - 3 c o p ie s .

ix ) IS S U IN G O F S T O C K S H E E T S :

W h e n e v e r th e S .V .P r o g r a m m e o f a n u n it is c o m p le te d , S to c k s h e e ts fo r th e
d is c r e p a n t ite m s s h o u ld b e p r e p a r e d a n d is s u e d o n th e c u s to d ia n . A c o p y o f th e
s to c k s h e e t is a ls o s e n t to th e c o n c e r n e d E x e c u tiv e O ffic e r to c a ll fo r th e r e m a r k s
fr o m th e c u s to d ia n a n d fo r w a r d th e s a m e to th e s to c k v e r ific a tio n s e c tio n d u ly
e x a m in in g th e s a m e b e fo r e fo r w a r d in g it.

W h e n e v e r th e s to c k s h e e ts a r e fo r w a r d e d to t h e E x e c u tiv e O ffic e r s , th e
d a te o f is s u in g s to c k s h e e ts s h o u ld b e c le a r ly m e n tio n e d o n th e c o p y o f th e s to c k
s h e e ts in a d d itio n to th e P r o g r a m m e y e a r a n d d a te /m o n th o f c o m p le tio n o f
s .v .p r o g r a m m e . It is t o c la rif y t h a t b o t h t h e E x e c u t iv e a n d A c c o u n t s s h o u l d
t a k e t h e d a t e /m o n t h o f is s u in g t h e s t o c k s h e e t s a s b a s is /c r it e r ia f o r
in c lu d in g it in t h e M o n t hly P r o g r e s s R e p o r t f o r s h o w in g t h e O u t s t a n d in g
P o s it io n o f t h e s t o c k s h e e t s ( b u t n o t t h e p r o g r a m m e y e a r) .

51
( B ) R U L E S A D O P T E D F O R V A L U A T IO N O F S T O C K S H E E T S :

A ll A c c o u n ts s to c k s h e e ts a r e to b e p r ic e d a t B o o k a v e r a g e r a te s a s
p r e s c r ib e d in 2 5 1 5 - S . In c a p ita l s to r e s d e p o ts th e in s tr u c tio n s c o n ta in e d in p a r a
3 2 5 6 - S a n d 3 2 5 8 - S a r e to b e fo llo w e d w ith p a r tic u la r r e fe r e n c e to p r ic in g o f
d is c r e p a n c ie s . D u r in g th e c o u r s e o f v o u c h e r c o lle c tio n , th e A S V s s h o u ld a ls o
n o te th e r a te s m e n tio n e d in th e v o u c h e r s r e c e iv e d in th e D iv is io n a l O ffic e
a lo n g w ith d e b it s u m m a r ie s , in o r d e r to a d o p t th e s a m e r ate w h ile p r ic in g th e
s to c k s h e e ts o f o th e r th a n c a p ita l s to r e s d e p o ts . w h e r e th e A S V S c o u ld n o t
o b ta in a r a te fo r th e ite m s o f o th e r th a n c a p ita l s to r e s d e p o ts , th e y s h o u ld a d o p t
th e r a te s o b ta in e d fr o m P .L . s e c tio n or la te s t m a r k e t r a te s , w h ic h e v e r is
a v a ila b le .

3 .6 1 A D J U S T M E N T O R S U P P L E M E N T A R Y S T O C K S H E E T :

S to c k v e r ifie r s m a y, in s o m e c a s e s, c o m e a cr o s s a sto c k o f ite m o n a d a te

s u b s e q u e n t to th e ir v e r ific a tio n o f th a t p a r tic u la r ite m . Q u a n titie s th u s fo u n d ,
s h o u ld b e e n te r e d o n a s e p a r a te p a g e o f th e F ie ld B o o k a n d th e q u a n titie s
p o s te d in th e n u m e r ic a l le d g e r s u n d e r th e r e m a r k , "T o fu r th e r s to c k ta k in g ".
C r o s s r e fe r e n c e in th e tw o p a g e s o f th e F ie ld B o o k d e a lin g w ith th e ite m s
s h o u ld b e r e c o r d e d .

A n a d ju s tm e n t s to c k s h e e t s h o u ld th e n b e p r e p a r e d , w h ic h s h o u ld b e
a llo tt e d th e c o n s e c u tiv e s e r ia l n u m b e r . B o o k b a la n c e s h o u ld n o t b e e n te r e d in
th e s to c k s h e e t. T h e q u a n titie s s u b s e q u e n tly fo u n d , n e e d o n ly b e s h o w n in th e
` A c tu a l s to c k ' a n d D iffe r e n c e c o lu m n o n th e d a te o f th e s u b s e q u e n t n o tic e . C le a r
r e fe r e n c e to th e or ig in a l s to c k s h e e t s h o u ld b e r e c o r d e d o n it.

D u r in g th e c o u r s e o f v o u c h e r c h e c k s , in s ta n c e s m a y c o m e to lig h t w h e r e
th e b a la n c in g e r r o r s a n d u n a c c o u n te d r e c e ip t v o u c h e r s r e la tin g to th e p e r io d
p r io r to th e la s t v er ific a tio n b y th e s to c k v er ifie r a r e n o tic e d . A ll s u c h la p s e s s h o u ld
b e fo r c e d th r o u g h A d ju s tm e n t R e g is te r ( G - 7 7 - B ) a n d p o s te d p r io r to th e sto c k
ta k in g a d ju s tm e n t c a r r ie d o u t b y th e s to c k v e r ifie r in th e la s t v e r ific a tio n a n d th e
s to c k a d ju s tm e n t a lr e a d y c a r r ie d o u t s h o u ld b e c o r r e c te d b y e n c ir c lin g th e
o r ig in a l o n e a n d a d ju s tm e n t s to c k v e r ific a tio n s h e e t fo r th e s a m e p e r io d s h o u ld
be prepared fo r th e r e s u lta n t d iffe r e n c e . R e fe r e n c e to th e o r ig in a l s to c k
v e r ific a tio n s h e e t a n d ite m n u m b e r th e r e o f s h o u ld b e in v a r ia b ly g iv e n o n th e
a d ju s tm e n t s to c k v e r ific a tio n s h e e t th u s p r e p a r e d . T h e s a m e p r o c e d u r e w o u ld
a p p ly in c a s e o f e r r o r s d e te c te d d u r in g th e c o u r s e o f v o u c h e r c h e c k u n d e r th e
v e r ific a tio n o n h a n d , ta k e n u p afte r p h y s ic a l v e r ific a tio n a n d a d ju s tm e n t o f b o o k s .

It is to c le a r ly m e n tio n th a t a fte r c o m p le tin g th e v o u c h e r c h e c k o n ly , le d g e r

a c c o u n ts s h o u ld b e a d ju s te d . S to c k V e r ifie r s s h o u ld R e v ie w th e c o m p le te d w o r k
( ie .p h y s ic a l in v e n to r y , v o u c h e r c h e c k a n d b a la n c in g o f le d g e r a c c o u n ts ) o n c e

52
a g a in b e fo r e a d ju s tin g /c e r tify in g th e le d g e r a c c o u n ts . A s fa r a s p o s s ib le A S V
s h o u ld n o t u s e A d ju s tm e n t R e g is te r a n d r e s o r t to th e pr e p a r a tio n o f
s u p p le m e n ta r y S to c k s h e e ts .

3 .6 2 a ) D A IL Y M A T E R IA L T R A N S A C T IO N R E G IS T E R :

It is th e b a s ic r e c o r d fo r a ll th e tr a n s a c tio n s e ffe c te d d a y t o d a y . A ll
r e c e ip ts a n d is s u e s o f s to r e s a r e to b e e n te r e d in th e D M T R . N o d ir e c t p o s tin g s
o f le d g e r / ta lly c a r d is d o n e fo r a n y o f th e c a te g o r ie s o f s to r e s . A ll tr a n s a c tio n s
m u s t fir s t a p p e a r in th e D M T R a n d th e n tr a n s fe r r e d to th e le d g e r s /ta lly c a r d s
g iv in g s im u lta n e o u s ly a c r o s s r e fe r e n c e s in th e D M T R in th e r e le v a n t c o lu m n .
T h e D M T R is a v e r y im p o r ta n t in itia l r e c o r d . T h e D M T R R e g is te r w ill b e w r itte n
u p d a ily in d u p lic a te b u t if th e r e a r e n o r e c e ip ts o r is s u e s o n a n y d a y , it w ill n o t
b e n e c e s s a r y to fill in th e d a te a n d s h o w a ` N IL ' e n t r y . T h e D M T R B o o k s h o u ld
b e s p e c ia lly p r in t e d w it h m e c h a n is e d s e r ia l n u m b e r s o n o n e s id e o n ly . It
s h o u ld b e m a in t a in e d s e p a r a t e ly f o r e a c h fin a n c ia l y e a r.

T h e p h y s ic a l r e c e ip ts a n d is s u e s w ill b e e n te r e d o n e a fte r th e o th e r a s
th e y o c c u r in s e r ia l o r d e r a s s ig n in g e a c h e n tr y a s er ia l n u m b e r .

A lin e m u s t b e d r a w n a c r o s s b o th th e p a g e s u n d e r th e la s t e n tr y o n e a c h
d a te to pr e v e n t s u b s e q u e n t e n tr ie s b e in g m a d e .

T h is R e g is te r w ill s h o w a ll tr a n s a c tio n s o f n e w s e r v ic e a b le , s e c o n d -
h a n d a n d u n s e r v ic e a b le m a te r ia ls in c lu d in g r e le a s e d m a te r ia ls .

T e m p o r a r y is s u e s for r e p a ir s o r o n lo a n e tc. fo r w h ic h n o p e r m a n e n t
e n tr ie s a r e r e q u ir e d to b e m a d e in th e c o r r e s p o n d in g le d g e r s a r e a ls o to b e
s h o w n in th e D M T R , w ith a s u ita b le r e m a r k s a n d a g a in c r o s s e d o u t w ith a
s u ita b le r e m a r k w ith d a te w h e n r etu r n e d to th e s tor e s . T h e e n tr ie s in th is
r e g is te r a r e to b e c h e c k e d a n d s ig n e d d a ily b y th e s to r e h o ld e r .

In t e r m s o f c la u s e 2 ( 8 ) o f G M /S C ' s C ir c u la r n o . N IL d a t e d 1 7 - 8 - 1 9 8 2 ,
a ll t h e e n t r ie s in t h e D M T R a r e t o b e m a d e in d u p lic a t e a n d th e d u p lic a te
b e in g th e c a r b o n c o p y , s h o u ld b e s e n t a t th e e n d o f e v e r y m o n th to th e
d iv is io n a l o ffic e to e n a b le th e a u th o r ity to c o n d u c t in te r n a l c h e c k to lo c a te a n y
s e r io u s ir r e g u la r ity w h ic h n e e d s tim e ly a c tio n .

T h e ite m s of R e c e ip t fr om sto r e s d e p o ts w ill h a v e to b e d is tin c tly

m a r k e d b y c ir c lin g th e s e r ia l n u m b e r s o f th e r e le v a n t ite m s in D M T R in o r d e r to
fa c ilita te th e d iv is io n a l o f fic e in id e n tify in g th e ite m s to b e c h e c k e d w ith th e
S to r e s M o n th ly S u m m ar ie s .

A c o m b in e d F ie ld B o o k o f R e c e ip ts a n d is s u e s in a h a n d y s to r e n o te
b o o k s h a ll b e m a in ta in e d b y e a c h s to r e h o ld e r a n d h is s u b - o r d in a te o n lin e .
W h e n e v e r m a te r ia ls a r e r e c e iv e d a lo n g w ith th e lin e th e s to r e h o ld e r a n d h is

53
a s s is ta n ts in w h o s e ju r is d ic tio n th e m a te r ia l is r e c e iv e d , w ill v e r ify th e r e c e ip t
a n d m a k e n e c e s s a r y e n tr ie s in h is F ie ld B o o k . T h e s e F ie ld B o o k s w ill b e
b r o u g h t o n c e a w e e k fr o m th e F ie ld to sto r e h o ld e r 's o ffic e fo r p o s tin g in th e
D M T R , th e r e b y e n s u r in g th a t th e tr a n s a c tio n s d o n e b y th e s u b - o r d in a te s
w o r k in g under th e s tor e h o ld e r s a r e c o rr e c tly br o u g h t to a c c o u n t.
S im u lta n e o u s ly c r o s s r efe r e n c e s a r e to b e m a d e in th e F ie ld B o o k a n d
th e D M T R .

b ) O B S E R V A T IO N S T O B E M A D E W H IL E C H E C K IN G T H E D A IL Y M A T E R IA L
T R A N S A C T IO N R E G IS T E R A N D L E D G E R A C C O U N T S :

i) W h e t h e r t h e D M T R h a s b e e n m a in t a in e d in a p rin t e d b o o k w it h
m e c h a n iz e d s e r ia l n u m b e r s , w h e t h e r e n t rie s in t h is R e g is t e r a r e in
c h r o n o lo g ic a l o r d e r a c c o r d in g t o t h e d a t e o f r e c e ip t a n d w h e th e r
q u a n tity r e c e iv e d s h o r t o r in d a m a g e d a n d b r o k e n c o n d itio n h a v e b e e n
in d ic a te d in a p p r o p r ia te c o lu m n o f th e R e g is te r a n d w h e th e r n e c e s s a r y
a c tio n h a s b e e n ta k e n in s u c h c a s e s .

ii) W h e th e r th e s u b m is s io n o f s to r e s R e tu r n is u p to d a te . S e r ia l n u m b e r o f
st
D M T R is to b e a s s ig n e d fr o m Is t A p r il to e n d o f 3 1 M a r c h o f e v e r y y e ar
fo r th e tr a n s a c tio n s tr a n s a c te d d u r in g th a t p a r tic u la r y e a r.

iii) W h e th e r th e le d g e r p o s tin g s a r e fr e e fr o m er a s u r e s o r o v e r w r itte n fig u r e s /

c o r r e c tio n s a n d w h e th e r th e le d g e r s a r e fr e e fr om b a la n c in g e r r o r s
p a r tic u la r ly in r e s p e c t o f cr itic a l ite m s , n o n - fe rr o u s ite m s o r ite m s o f
d o m e s tic u s e .

iv ) A ll c o r r e c tio n s m u s t b e atte s te d. D o u b tfu l c a s e s s h o u ld b e c h e c k e d u p

c a r e fu lly .

It is to b e s e e n w h e th e r s a tis fa c tor y a r r a n g e m e n t fo r th e c o r r e ct is s u e o f
s to r e s fo r b o n a fid e p u r p o s e e x is ts o r n o t. It is a ls o to b e e n s u r e d th a t p r o p e r
a r r a n g e m e n t e x is t fo r c o r r e c t w e ig h m e n t o f m a te r ia ls b o th a t th e tim e o f is s u e
a n d r e c e ip t.

v) A r e th e r e a n y c a s e s o f o v e r in d e n tin g o f s to r e s o r a v o id a b le in d e n tin g o f
s to r e s ( th is is to b e d e te r m in e d b y th e tr e n d o f c o n s u m p tio n , b a la n c e o n
h a n d , e s tim a te d w o r k c o m p le te d b u t s to r e s r e la tin g to th a t w o r k r em a in in g
in s to c k , w o r k a b a n d o n e d e tc.) .

v i) w h e th e r u n ifo r m is is s u e d to s ta ff w h o a r e e lig ib le fo r th e s a m e u n d e r th e
r u le a n d w h e th e r p r o p e r a c k n o w le d g e m e n t is o n r e c o r d in r e g a r d to
d is tr ib u tio n o f u n ifo r m .

v ii) W h e th e r a r r a n g e m e n t e x is ts fo r c o r r e c t a n d tim e ly a c c o u n ta l o f c o n ta in e r s
i.e . e m p ty b a g s , b a rr e ls , d r um s a n d o th er c o n ta in e r s .

54
v iii) W h e th e r is s u e to th e c o n tr a c to r r e la tin g to c r itic a l ite m s lik e c e m e n t, s te e l
e tc . is c o m m e n s u r a te w ith th e p r o g r e s s of w o r k a n d a g r e e s w ith th e
q u a n tit y o f r e s p e c tiv e ite m a s in th e e s tim ate for w o r k c o n c e r n e d .

ix ) W h e th e r th e r e is a n y e x c e s s is s u e to th e c o n tr a c to r o v e r a n d a b o v e th e
e s tim a te d q u a n tity .

x) W h e th e r a n y m a te r ia ls h a v e b e e n is s u e d to th e c o n tr a c to r n o t p r o v id e d fo r
in th e e s tim a te a n d th e r e b y e x te n d in g te m p o r a r y a n d u n d u e b e n e fits to th e
c o n tr a c to r s.

x i) W h e th e r p r o p e r a r r a n g e m e n t e x is ts fo r c o r r e ct a c c o u n ta l o f r e le a s e d
m a te r ia ls a n d w h e th e r a r r a n g e m e n t e x is ts fo r d is p o s a l o f s c r a p ite m s a s p e r
e x ta n t r u le s .

x ii) In r e s p e c t o f is s u e s to o th e r s u b o r d in a te s w ith in th e D iv is io n o r o u ts id e th e
D iv is io n it s h o u ld b e e n s u r e d th a t s u c h is s u e tr a n s a c tio n s a r e s u p p o rte d
by proper a u th or ity and c le a r a c k n o w le d g m e n ts e x is t fo r s u c h
tr a n s a c tio n s . It is a ls o to b e e n s u r e d th at v e r ifie d c o p ie s o f r e le v a n t is s u e
n o te s h a v e b e e n r e c e iv e d b a c k a n d p a s te d w ith th e b lo c k fo ils a n d th e r e
is n o d is c r e p a n c y in q u a n tity a c k n o w le d g e d a n d th e q u a n tity a s o n th e
b lo c k fo ils o f th e v o u c h e r .

x iii) W h e th e r in r e s p e c t o f c o n s u m a b le it e m s lik e k .o il, d r y c e ll b a tte r y e tc . th e

s a n c tio n e d s c a le is ju s tifie d b y a c tu a l r e q u ir e m e n t/c o n s u m p tio n o r n o t
a n d w h e th e r in r e s p e c t o f ite m o f d o m e stic u s e s u ffic ie n t c o n tr o l e x is ts to
p r e v e n t m is u s e .

x iv ) W h e th e r c o n d e m n a tio n a n d s c r a p in g o f to o ls a n d p la n ts h a v e b e e n d o n e
u n d e r th e o r d e r s o f a n d b y th e p r o p e r a u th o r ity a n d w h e th e r c o n d e m n e d
a r tic le s , w h e r e n e c e s s a r y h a v e b e e n r e tu r n e d to th e n o m in a te d s to r e s
d e p o t. S u c h o f th e a r tic le s w h ic h d o n o t h a v e s c r a p v a lu e o r c a n n o t b e
u s e d o r u tilis e d lo c a lly a r e to b e d e s tr o y e d u n d e r th e o r d e r s o f th e p r o p e r
a u th o r ity to pr e v e n t th e s c o p e for u n a u th o r is e d r e p la c e m e n t of n e w ite m b y
a scrap one.

xv) T r a n s fe r e n tr y fr om o n e le d g e r a c c o u n t to a n o th e r o r fr o m o n e le d g e r to
a n o th e r s h o u ld b e c r o s s c h e c k e d a n d to e n s u r e th a t s u c h tr a n s fe r e n tr ie s
a r e fr e e fr om u lte r io r m o tiv e .

It is to b e e n s u r e d th a t m a te r ia ls is s u e d o n lo a n o r fo r te m p o r a r y u s e
a r e fo r b o n a fid e R a ilw a y w o r k o r p u r p o s e a n d is s u p p o r te d b y th e s a n c tio n o f
c o m p e te n t a u th o r ity. S e p a r a te lo a n is s u e r e g is te r m u s t b e m a in ta in e d s o th a t
p r o p e r w a tc h c a n b e m a d e o n th e s e is s u e s w h e th e r th e s a m e ar e b e in g r e tu r n e d
o r n o t.

55
3 .6 3 IN S T R U C T IO N S F O R T H E G U ID A N C E O F L IN E S T O C K V E R IF IE R S A N D
IS A s :

i) Im m e d ia te ly fo llo w in g th e r e c e ip t o f th e p r o gr a m m e , th e sto c k v e r ifie r

c o n c e r n e d s h o u ld a d v is e a ll th e c u s to d ia n s ( T - F o r m ) m e n tio n e d th e r e in o f
th e p r o b a b le d a te s b y w h ic h , h e w o u ld p r o c e e d w ith th e v e r ific a tio n of
th e s to r e s h e ld b y th e m ; s u b s e q u e n t c h a n g e s in th e p r o p o s e d
p r o g r a m m e s h o u ld a ls o b e a d v is e d to th e c u s to d ia n s w ith o u t a n y lo s s o f
tim e . T h e le tte r s o f a d v ic e s s h o u ld b e c o p ie d to th e c o n tr o llin g o ffic e r o f
th e c u s to d ia n a s w e ll a s th a t o f th e sto c k v e r ifie r s . T h is p r o c e d u r e is to
r e m in d th e c u s to d ia n s to b e in r e a d in e s s fo r a d m ittin g v e r ific a tio n a n d
to in fo r m th e c o n tr o llin g o ffic e r s o f th e c u s to d ia n s o f th e im p e n d in g s to c k
v e r ific a tio n . T h is w o u ld to a la r g e e x te nt, m in im is e th e in c id e n c e o f
fr e q u e n t p o s tp o n e m e n ts s o u g h t fo r b y th e c u s to d ia n o n th e g r o u n d o f
n o n - in tim a tio n o f th e S .V . P r o gr a m m e in a d v a n c e .

ii) w h e th e r a v o u c h e r b o o k is m a in ta in e d fo r r e c o r d in g th e R e c e ip ts /is s u e s
a t th e fir s t in s ta n c e fo r tr a n s c r ip tio n in to D M T R la te r , w h e th e r th e
D M T R s a r e p o s te d c u r r e nt a n d u p to d ate a n d w h a t a r e th e p la c e s
w h e r e th e m a te r ia ls p e r ta in in g to h im a r e b e in g h e ld . If th e p o s tin g s in th e
d a ily m a te r ia l tr a n s a c tio n r e g is te r s a r e in a r r e ar s , th e s to c k v er ifie r s h o u ld
m a k e a r e q u e s t in w r itin g th a t it s h o u ld b e b r o u g h t u p to d a te to e n a b le
h im to c lo s e th e b o o k s . T h e r e fo r e t h e S .V . s h o u ld c lo s e t h e D M T R b y
d r a w in g a lin e w it h a c o lo u r p e n c il o r r e d in k ju s t b e lo w t h e la s t
e n t r y in t h e b o o k . T h e S .V . s h o u ld in itia l b e lo w s u c h a lin e w ith d a te
a n d tim e .

iii) T h e n th e S .V . s h o u ld c o m m e n c e ta k in g th e in v e n to r y a n d r e c o r d th e
p a r tic u la r s in th e fie ld b o o k in th e fo r m o f a r u n n in g in v e n to r y g iv in g d e ta ls
o f th e lo c a tio n a n d d a te to g e th e r w ith th e m e th o d a d o p te d for a r r iv in g a t
th e g r o u n d s to c k e a c h ite m - w is e . W h e r e v e r n e c e s s a r y , th e s .v . s h o u ld
e n s u r e th a t th e c u s to d ia n a ls o r e c o r d s th e in v e n to r y o f th e s to c k s
s im u lta n e o u s ly a n d th a t a t th e c o m p le tio n o f in v e n to r y o f s to c k s a t a
lo c a tio n , th e p a rt ic u la r s a s r e c o r d e d b y h im s h o u ld b e r e c o n c ile d w ith
th o s e o f th e c u s to d ia n , in to k e n o f a c c e p ta n c e , th e in itia ls o f th e c u s to d ia n
s h o u ld b e o b ta in e d in th e fie ld b o o k .

iv ) A ll th e m a te r ia ls in v e n to r ie d o n a d a y s h o u ld b e s um m a r is e d a t th e c lo s e
o f th a t d a y , fr o m th e tim e o f c o m m e n c e m e nt o f th e s to c k v e r ific a tio n , th e
s to c k v e r ifie r h a s to c o n tr o l th e r e c e ip t a n d is s u e tr a n s a c tio n s to e n s u r e
c o r r e c t a s s e s s m e n t o f th e a c tu a l s to c k fo r c o m p a r is o n w ith th e b o o k
b a la n c e . G r o u n d s to c k n e e d n o t a lw a y s b e th e a c tu a l s to c k , if s o m e
m a te r ia ls a r e r e c e iv e d d u r in g th e c o u r s e o f v e r ific a tio n a n d if th a t s to c k is
k e p t s e p a r a te ly in th e p r e s e n c e o f th e s to c k v e r ifie r d u ly o b ta in in g h is
in itia ls o n th e r e le v a n t v o u c h e r , th is n e e d n o t b e in c lu d e d in th e g r o u n d
s to c k , b u t m ate r ia ls a lr e a d y r e c e iv e d a n d n o t a c c o u n te d fo r in b o o k s o n

56
 th e d a te o f c o m m e n c e m e n t o f th e v e r ific a tio n a r e n e c e s s a r ily to b e ta k e n
n o te o f w h ile d e te r m in in g th e a c tu a l sto c k ; s o a ls o th e m ate r ia ls
is s u e d d u r in g th e c o u r s e o f v e r ific a tio n fr om u n v e r ifie d s to c k . A p a r t fr o m
th is , th e c u s to d ia n m a y c la im to h a v e is s u e d s o m e m a te r ia ls b e fo r e th e
a r r iv a l o f th e s to c k v er ifie r . In s u c h c a s e s it is o b lig a to r y o n th e p a r t of
th e s to c k v e r ifie r to in s is t o n d o c u m e n ta r y p r o o f. A fte r s a tis fy in g th is
a s p e c t, h e m a y a d m it th e tr a n s a c tio n a n d in to k e n o f h is a c c e p ta n c e, h e
s h o u ld a ffix h is in itia ls w ith d a te o n th e r e le v a n t is s u e v o u c h e r .

v) T h e n th e r e le v a n t v o u c h e r s r e la tin g to th e q u a n tity r e c e iv e d b u t n o t
a c c o u n t e d fo r in th e b o o k s , q u a n titie s is s u e d d u r in g th e v e r ific a tio n fr o m
u n v e r ifie d s to c k s q u a n titie s c la im e d to h a v e b e e n is s u e d b e fo r e th e a rr iv a l
o f th e s to c k v e r ifie r p e n d in g a c c o u n ta l, q u a n titie s r e c e iv e d d u r in g th e
v e r ific a tio n a n d th e q u a n titie s is s u e d o n lo a n a c c o u n t a r e to b e c a lle d fo r
b y th e s to c k v e r ifie r a n d in to k e n o f h a v in g ta k e n s u c h tr a n s a c tio n s in to
a c c o u n t fo r a r r iv in g a t th e a c tu a l s to c k , h e s h o u ld n o t o n ly a ffix h is in itia ls
w ith d a te o n th e fa c e o f th e r e le v a n t v o u c h e r s b u t a ls o in d i c a te th e
p a r tic u la r s o f s u c h vouchers in th e fie ld b o o k in th e c o n te x t o f
d e te r m in a tio n o f a c tu a l sto c k fr o m th e g r o u n d sto c k .

v i) A ll th e q u a n titie s o f s to r e s lo s t in th e ft, flo o d , fir e e tc., is s u e d o n lo a n

a c c o u n t a n d a ll s h o r ta g e s n o tic e d in th e c o n s ig n m e n ts r e c e iv e d th r o u g h
R a il h a v e to b e tr e a te d a s if in s to c k for th e p u r p o s e o f ar r iv in g a t th e
a c tu a l s to c k . H o w e v e r , in a ll s u c h c a s e s it is o b lig a to r y o n th e p a r t o f th e
s to c k v e r ifie r to a ffix h is in itia ls a g a in s t th e r e le v a n t e n tr y in th e
m a n u s c r ip t r e g is te r m a in ta in e d th e r e o f a n d if s u c h a r e g is te r is n o t th e r e ,
h e s h o u ld s e e to it th a t s u c h a m a n u s c r ip t r e g is te r is o p e n e d b y th e
c u s to d ia n a n d c e r tifie d b y th e s to c k v er ifie r w ith h is in itia ls a fte r s a tis fy in g
h im s e lf o f th e b o n a fid e s o f th e tr a n s a c tio n .

c ) O V E R - H A U L IN G O F A C C O U N T S A T T H E S T O C K H O L D E R S ' O F F IC E S /
D E P O T S /O N L IN E :

T h e IS A s /A S V s d e p u te d fo r o v e r h a u lin g th e a c c o u n ts a t th e sto c k
h o ld e r s o ffic e s / d e p o ts o n lin e s h o u ld c a r r y o u t th e ir d u tie s a s s tate d b e lo w : -

a) E x a m in a tio n o f M a x im a a n d M in im a fo r ite m s in s to c k .
b) R e v ie w o f im p r e s t.
c) S c r u tin y o f o v e r sto c k .
d) R e v ie w o f u n o p e r a te d ite m s.
e) R e v ie w o f a s s e ts ly in g id le .
f) R e v ie w o f lo c a l p u r c h a s e .
g) R e v ie w o f s u r p lu s s to r e s.

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3 .6 4 V A R IO U S T Y P E S A N D C A T E G O R IE S OF STO RES A ND T HEIR
SYST EM O F ACCO UNTA L :

a ) S T O C K IT E M : H e ld in s to c k a t S to r e s d e p o t a n d th e s e c o m p r is e o f s to r e s fo r
w h ic h th e r e is a r e g u la r tu r n - o v e r w ith c o n s ta n t d e m a n d . T h e d e p o ts a ls o h o ld
s to c k o f e m e r g e n c y s to r e s fo r w h ic h th e r e m a y n o t b e a c o n s ta n t d e m a n d , b u t
a r e r e q u ir e d to b e k e p t to m e e t e m e r g e n t p r o c u r e m e n t o f s to c k ite m s is
m a d e b y C O S . C e r ta in w o r k s h o p m a n u fa c tu r e d ite m s a ls o fo r m p a r t o f s to c k
ite m s . A ll s to c k ite m s a r e in itia lly r e c e iv e d b y t h e d e p o t r e c e ip t b r a n c h a n d
a fte r in itia l in s p e c tio n a n d d o c u m e n ta tio n in v a r io u s r e c e ip t r e g is te r s , ite m s a r e
s e n t to th e r e s p e c tiv e d e p o t w a r d fo r s to c k in g . S to c k ite m s a r e is s u e d to v a r io u s
in d e n te r s o n s p e c ific r e q u is itio n s .

ACCO U NTA L : S to r e s d e p o ts m a in ta in n u m e r ic a l L e d g e r C a r d s fo r a ll
c a te g o r ie s o f s to r e s h e ld in s to c k in a s to r e s d e p o t. P r e s e n tly , n um e r ic a l
L e d g e r C a r d s a r e b e in g g r a d u a lly r e p la c e d b y B in - C a r d s . A ll tr a n s a c tio n s
r e la tin g to s to r e s a n d s to r e s d e p o ts a r e r e q u ir e d to b e c o r r e c tly d o c u m e n te d in
th e a fo r e s a id c a r d s . Is s u e tr a n s a c tio n s a r e s u p p o r te d b y is s u e v o u c h e r s.

b ) N O N - S T O C K IT E M S : T h e s e a r e s to r e s w h ic h c a n b e r e a d ily p u r c h a s e d a n d
s u p p lie d to c o n s u m e r s d ir e c t in s te a d o f s to c k in g in th e S to r e d e p o ts.
P r o c u r e m e n t is m a d e b y C O S a g a in s t r e q u is itio n s fr o m th e v a r io u s c o n s u m in g
d e p a r tm e n ts .

A C C O U N T A L : T h e s to c k - h o ld in g u n its m a in ta in n u m e r ic a l le d g e r a c c o u n t fo r a ll
ty p e s a n d c a te g o r ie s o f n o n - s to c k ite m s , h e ld b y th e m m a in ly fo r d a y to d a y
R e p a ir s & m a in te n a n c e w o r k . Is s u e tr a n s a c tio n s a r e r e q u ir e d to b e s u p p o r te d
b y Is s u e N o te , M .A .( m ate r ia l a c c e p te d ) N o te , Is s u e T ic k e ts e tc. A ll tr a n s a c tio n s
a r e r e q u ir e d to b e d o c u m e n te d in th e L e d g e r A c c o u n ts m a in ta in e d b y th e Sto c k -
h o ld in g s u b - o r d in a te s fo r in d iv id u a l ite m s . p a r t o f c h a r g e d - o ff s to r e s h e ld b y s u b -
o r d in a te s to c k h o ld in g u n its .

c ) C H A R G E D - O F F S T O R E S : C h a r g e d - o ff s tor e s c o m p r is e ite m s of
c o n s u m a b le s to r e s s u c h a s c o tto n w a s te , ju te , o il, G r e a s e e tc. w h ic h s to c k -
h o ld in g s u b - o r d in a te s h o ld s in s to c k fo r r e p a ir s a n d m a in te n a n c e . O th e r
p e tty s to r e s fo r p a tc h - w o r k r e p a ir s to B u ild in g s e tc . a n d s to r e s o b ta in e d fo r
s p e c ific w o r k , T o o ls & P la n ts a ls o fr o m T h e c o s t o f s u c h s to r e s ar e c h a r g e d o ff to
revenue.

A C C O U N T A L : S to c k - h o ld in g s u b o r d in a te is r e q u ir e d to m a in ta in n u m e r ic a l
le d g e r a c c o u n ts fo r a ll ty p e s a n d c a te g o r ie s o f c h a r g e d - o ff s to r e s . A ll r e c e ip ts
a n d is s u e s a r e r e q u ir e d to b e d o c u m e n te d in th e L e d g e r A c c o u n ts s u p p o r te d b y
r e c e ip t/is s u e v o u c h e r .

58
d ) IM P R E S T S T O R E S : Im p r e s t is a s ta n d in g a d v a n c e o f c e r ta in s p e c ifie d s to r e s
h e ld in s to c k a t R u n n in g s h e d s , T r a in - e x a m in in g s ta tio n s e tc . S u c h ite m s m a y b e
s to c k ite m s a s w e ll a s n o n - s to c k ite m s . In r e s p e c t o f im p r e st ite m s o f s to r e s,
im p r e s t q u o ta is fix e d fo r e a c h s u b o r d in a te b y th e r e s p e c tiv e d e p a r tm e n ta l
a u th o r ity . T h e m o n e ta r y lim its fo r e a c h Im p r e st h o ld e r a s fix e d o r a s m a y b e
r e v is e d fr o m tim e to tim e r e q u ir e th e fo rm a l a p p r o v a l o f D R M /H O D o n c e e v e r y
y e a r . Im pr e s t ite m s ar e n o t fo r a n y s p e c ific w o r k . S to c k h o ld in g s u b o r d in a te s
r e c e iv e im p r e s t ite m s fr om th e n o m in a te d s to r e s d e p o t.

A C C O U N T A L : E a c h im p r e s t h o ld e r is r e q u ir e d to m a in ta in n u m e r ic a l le d g e r s
s h o w in g a ll r e c e ip ts , is s u e s & b a la n c e s o f Im p r e s t m a te r ia ls . G e n e r a lly , im p r e s t
n u m e r ic a l le d g e r s a r e in L o o s e - le a f c a r d , o n e s h e e t b e in g u s e d fo r e a c h ite m
a n d th e a u th o r is e d Im p r e s t q u o ta a n d a uth o r ity th e r e fo r e is r e q u ir e d to b e
in d ic a te d in th e lo o s e - le a f c a r d w ith o th e r r e le v a n t p a r tic u la r s v iz . c o r r e c t
n o m e n c la tu r e , u n it o f a c c o u n tin g , r a te e tc . A ll tr a n s a c tio n s a r e r e q u ir e d to b e
s u p p o r te d b y p r o p e r v o u c h e r s .

e ) M A T E R IA L - A T - S IT E : M a te r ia ls , o th e r th a n p e tty c o n s u m a b le sto r e s , o bta in e d

fo r s p e c ific w o r k s a r e r e q u ir e d to b e k e p t e n tir e ly o u ts id e th e a c c o u n ts o f a n y
o th e r c a te g o r y o f sto r e s . S u c h s to r e s a r e s e p a r ate ly r e q u is itio n e d fo r ,
d e s p a tc h e d to th e s ite o f w o r k s , a c c o u n te d fo r a n d c o n s u m p tio n w a tc h e d
th r o u g h a s u s p e n s e h e a d , th e M A S a c c o u n t r e la tin g to th e w o r k c o n c e r n e d .
P r o c u r e m e n t o f s u c h s tor e s is n o r m a lly m a d e th r o u g h th e s to r e s d e p a rtm e n t.
M a te r ia ls o b ta in e d b y tr a n s fe r o r b y m a n u fa c tu r e fo r a n y s p e c ific w o r k s a ls o
c o m e u n d e r th e s a m e c a te g o r y . W h ile a ll r e c e ip ts a n d Is s u e tr a n s a c tio n s o f
s u c h m a te r ia ls a r e r e q u ir e d to b e p r o p e r ly a c c o u n te d fo r , th e M A S r e tu r n is
p r e p a r e d a n d s u b m itte d b y th e s u b o r d in a te e v e r y q u a rte r , v iz e n d of J u n e ,
S e p te m b e r , D e c e m b e r a n d M a r c h e v e r y y e a r . A ll tr a n s a c tio n s d o c u m e n te d in
th e r etu r n s ar e r e q u ir e d to b e s u p p o rte d b y p r o p e r v o u c h e r s .

f ) P L A N T & M A C H IN E R Y :

i) S u b - o r d in a te s o f th e r e s p e c tiv e d e p a r tm e n ts a r e r e q u ir e d to m a in ta in
d is tin c tly s e p a r a te In v e n to r y fo r a ll ite m s o f p la n t a n d M a c h in e r y h e ld in
c u s to d y . In th e In v e n to r y e a c h ite m u n d e r o n e d e s cr ip tio n s h o u ld h a v e a
s e p a r a te p a g e , w ith th e d e ta ils o f th e P la n ts a n d M a c h in e r y , m a k e a n d
m a k e r 's s e r ia l n u m b e r e tc . L o c a lly a s s ig n e d u n it, a s s e t n u m b e r s h o u ld a ls o
b e in d ic a te d in th e fo lio in a d d itio n to th e o th er r e q u ir e d in fo rm a tio n .

ii) P r o c u r e m e n t o f P la n t & M a c h in e r y ite m s is m a d e e ith e r th r o u g h C O S o r

m a n u fa c tu r e d a n d s u p p lie d b y r a ilw a y W o r k s h o p , o n s p e c ific d e m a n d o r
th o s e o b ta in e d fr o m o th e r c o m p le te d w o r k s . A n y p la n t s o lo n g it is n o t
tr a n s fe rr e d to oth e r s to c k - h o ld in g s u b o r d in a te s u n d e r p r o p e r a u th o r ity o r

59
 n o t fin a lly s c r a p p e d b y th e c om p e te n t a u th o r ity a n d s e n t to th e n o m in a te d
s c r a p s to r e s d e p o t u n d e r D .S .8 v o u c h e r s a r e r e q u ir e d to b e b o r n e o n th e
In v e n to r y .

iii) C u s to d y s to r e s , a lth o u g h h e ld b y a w a r d - k e e p e r w o r k in g u n d e r th e S to r e
D e p t. d o n o t fo r m p a r t o f th e s to r e s h e ld b y a S to r e s D e p o t, b o r n e u n d e r
"C a p ita l S u s p e n s e ". S to r e s u n d e r th is c a te g o r y c h ie fly c o n s is t o f ite m s
o b ta in e d fo r th e m e c h a n ic a l d e p t. fo r th e c o n s tr u c tio n of R o llin g S to c k
S a n c tio n e d u n d e r C a p ita l/R e v e n u e P r o g r a m m e . T h e s to r e s a r e d ir e c tly
r e c e iv e d a n d p a id fo r , th e c o s t of s to r e s is a t o n c e d e b ite d to th e w o r k s
concerned. S in c e th e s to r e s s o p r o c u r e d are not im m e d ia te ly
c o n s u m e d in fu ll, in s te a d o f th e s a m e ly in g in th e w o r k s h o p u n til th e y a r e
r e q u ir e d , th e S to r e s D e p t. k e e p th e m in s a fe c u s to d y , e x c lu s iv e ly s e p a r a te
fr o m o th e r s to r e s , m a in ta in in g p r o p e r N u m e r ic a l A c c o u n ts in r e g a r d
to a ll r e c e ip ts & Is s u e tr a n s a c tio n s r e la tin g to s u c h sto c k .

iv ) C u s to d y s to r e s a r e r e q u ir e d to b e v e r ifie d a n n u a lly b y A c c o u n ts S to c k
V e r ifie r . R e s u lts o f v e r ific a tio n a r e r e q u ir e d to b e a d ju s te d /C e r tifie d in
th e N u m e r ic a l le d g e r A c c o u n ts m a in ta in e d fo r s u c h s to r e s . S to c k s h e et is
r e q u ir e d to b e p r e p a r e d o n ly fo r th e d is c r e p a n t ite m s a s in th e c a s e o f
o th e r "c h a r g e d - off" c ate g o r y of s tor e s .

M e th o d a n d te c h n ic a litie s o f v e r ific a tio n a r e th e s a m e a s fo r item s v e r ifie d

in S to r e s D e p o ts .

3 .6 5 A R R A N G E M E N T S F O R C U S T O D Y A N D P R O T E C T IO N O F S T O R E S :

T h e v e r ific a tio n s ta ff a r e r e q u ir e d to c om m e n t in th e ir n a r r ativ e r e p o r t if

p r o p e r a r r a n g e m e n ts e x is t fo r th e s a fe c u s to d y a n d p r o p e r s to r a g e o f m ate r ia ls
a g a in s t u n n e c e s s a r y a v o id a b le d e te r io r a tio n fr o m th e w e a th e r o r a n y oth e r
c a u s e . W ith th is o b je c t th e y s h o u ld e x a m in e th e e x is tin g a r r a n g e m e n ts to s e e : -

(a) That th e g o d o w n flo o r s a r e "P u c c a " o r c e m e n te d a n d in cas e of

s u b o r d in a te s o n lin e s w h e r e s u c h g o d o w n s h a v e n o t b e e n p r o v id e d , th a t n o
s to r e s a r e sta c k e d o n th e g r o u n d a n d th a t u n s e r v ic e a b l e s le e p e r s o r r a ils h a v e
b e e n u s e d a s d u n n a g e in th e c a s e o f h e a v y m a te r ia ls w h ic h c a n n o t b e s ta c k e d in
r a c k s o r b in s .

( b ) T h e r a c k s o r o th e r s u ita b le a r r a n g e m e n ts a r e p r o v id e d fo r s to r in g h a n d to o ls ,
p e tty a n d c o n s u m a b le s tor e s .

( c ) T h a t th e ite m s o f c o m m o n d o m e s tic u s e a r e a lw a y s k e p t u n d e r lo c k a n d k e y
( s o a p , m atc h e s , to w e ls , d u s te r s etc . a r e in s ta n c e s o f th is n a tur e ) .

60
( d ) T h a t in th e c a s e o f m a te r ia ls s ta c k e d o u ts id e th e g o d o w n s s u c h a s s le e p e r s ,
r a ils , c r o s s in g s e tc . e n c lo s u r e s h a v e b e e n p r o v id e d to th e w a tc h m a n a p p o in te d to
w a tc h th e s a m e .

( e ) T h a t p r o p e r a r r a n g e m e n ts e x is t fo r lo c k in g th e g o d o w n a n d k e e p in g th e k e y s
in s a fe c u s to d y .

( f ) T h a t a d e q u a te a rr a n g e m e n ts e x is t for fir e pr o te c tio n i.e. fir e e x tin g u is h e r s

a r e k e p t h a n d y a n d a t e a s ily a c c e s s ib le s p o ts a n d th a t fir e b u c k e ts a r e a lw a y s
fu ll o f w a te r a n d /o r s a n d w h e r e in fla m m a b le a r tic le s a r e s to c k e d . S o m e s ta ff
m e m b e r s a r e tr a in e d in u s in g s u c h e q u ip m e n ts .

( g ) T h a t in fla m m a b le s to r e s ar e n e v e r sto c k e d n e a r c o m b u stib le it e m s i.e . w a s te

c o tto n , s le e p e r o r oth e r w o o d e n fittin g s a r e n o t s to c k e d n e a r p e tr o l or o il.

A ll th e p o in ts n o tic e d fo r in c lu s io n in th e N a r r a tiv e R e p o r t s h o u ld b e
m a d e o u t a n d to b e r e c o r d e d in th e F ile d B o o k a s a n d w h e n n o tic e d . R e c o r d in g
th e s a m e o n b its o f p a p e r s h o u ld in v a r ia b ly b e a v o id e d .

3 .6 6 P R E P A R A T IO N O F S T O C K S H E E T S B Y V IG IL A N C E S T A F F : -

A s p e r th e R ly . B o a r d le tte r N o . 6 6 ( R S ) /G /7 7 9 d t. 3 - 1 - 6 7 a n d
F A & C A O /W S T /S C L r . N o . A /S V /1 /5 /P t.iv . dt. 1 9 - 9- 8 1 , t h e s t o c k s h e e t s c o u ld b e
p r e p a r e d b y t h e In s p e c t o r s o r O f f ic e r s o f P o lic e /Vig ila n c e D e p a r t m e n t s in
t h e s a m e m a n n e r a s d e p a r t m e n t a l st o c k s h e e t s . T h e IS A /A S V s , w h e n e v e r
th e y a r e c a lle d u p o n to a s s o c ia te w ith th e in v e s tig a tin g o ffic ia ls , th e y s h o u l d
o b t a in t h e s p e c ific a p p r o v a l fr o m t h e c o n t r o llin g o f fic e r s .

3 .6 7 E Q U IP M E N T S /M A C H IN E R Y IS S U E D F O R R E P A IR S :

A ll th e E q u ip m e n ts /M a c h in e r y is s u e d fo r r e p a ir s s h o u ld b e s e p a r a te ly
n o te d in a s e p a r a te r e g is te r w h ile m a r k in g th e tr a n s a c tio n w ith a p e n c il in th e
o r ig in a l le d g e r a c c o u n t. If t h e it em is n o t r e t u r n e d o r b r o u g h t b a c k in t h e u n it
w it h in a r e a s o n a b le p e r io d o f 3 m o n t h s , it s h o u ld b e b o o k e d a s s h o r t in t h e
le d g e r a c c o u n t a n d th e s a m e s h o u ld b e r e fle c te d in th e s to c k s h e e t. D u r in g th e
c o u r s e o f s to c k v e r ific a tio n , A S V s h o u ld v e r ify th e d a te o f is s u e for r e p a ir s
s p e c ific a lly a n d a c t a c c o r d in g ly a s p e r th e a b o v e g u id a n c e .

3 .6 8 N A R R A T IV E R E P O R T S :

a ) A ll th e ir r e g u la r itie s in p r o c e d u r e s a d o p te d b y th e c u s to d ia n a r e to b e b r o u g h t
in to th e N a r r a tiv e R e p o r t. If th e ir r e g u la r itie s a r e n o t m e n tio n e d in th e r e p o r t,
th e s a m e w ill c o n tin u e u p to th e n e x t v e r ific a tio n a n d s o o n . T h e N a r r a tiv e
R e p o r t w ill s a v e th e s to c k v e r ifie r s fr o m th e c o m p lic a tio n s w h e n a n y fr a u d s
a r e n otic e d s u b s e q u e n tly b y h ig h e r a u th o r itie s . T h e sta n d a r d of th e s to c k

61
v e r ifie r /IS A w ill b e r e fle c te d in h is N a r r a tiv e R e p o r ts . T h e c u s to d ia n s
s h o u ld b e in s is te d to s u b m it th e ir r e p lie s for N a r r a tiv e R e p o r ts b e fo r e c lo s in g th e
s to c k s h e e ts . It is a ls o n e c e s s a r y th a t a s e p a r a te M o n th ly P r o g r e s s R e p o r t
s h o u ld b e p r e p a r e d s h o w in g th e d e ta ils o f N a r r a tiv e R e p o r ts is s u e d a g a in s t th e
u n its a n d its p o s itio n o f c lo s u r e /c le a r a n c e . It is o b s e r v e d th a t n o un -du e
im p o r ta n c e is b e in g g iv e n to th e P r e p a r a tio n o f N a r r a tiv e R e p o r ts, is s u in g o f th e
sam e and w a tc h in g th e p r o g r e s s o f o b ta in in g th e rem arks fr o m th e
c u s to d ia n s . T h e N a r r a tiv e R e p o r ts h a v e th e s a m e im p o r ta n c e a s th e S to c k
S h e e ts h a v e . T h e A d m in is tr a tio n c a n in itia te a c tio n a g a in s t th e c u s to d ia n s
a n d a ls o c a n e ffe c t r e c o v e r ie s fr o m th e c u s to d ia n s b a s e d o n th e N a r r a tiv e
R e p o r ts . T h u s , th e sto c k v e r ifie r s s h o u ld b e in s is te d to s u b m it th e N a r r a tiv e
R e p o r ts a s p e r th e ir o b s e r v a tio n s m a d e in th e u n it d u r in g th e c o u r s e o f
v e r ific a tio n b a s e d o n th e fo llo w in g g u id e lin e s .

b ) T h e v e r ific a tio n s ta ff s h o u ld b r in g o u t, in th e fo rm o f N a r r a tiv e R e p o r t, in

tr ip lic a te , th e fo llo w in g p o in ts when c h e c k in g s to r e s
d e p o ts /o ffic e s /sta tio n s /w o r k s h o p s , e tc.

i) Ir r e g u la r s ta c k in g o f m ate r ia ls .

ii) M a te r ia ls in y a r d u n p r o te c te d fr om c lim a tic e ffe c ts ; a n d p o rta b le

ite m s le ft u n s e c u r e d.

iii) In a d e q u a te s a fe g u a r d a g a in s t p ilfe r a g e a n d th e fts a n d c h o w k id a r

a r r a n g e m e n ts .

iv ) In a d e q u a te fir e p r e c a u tio n s a n d in d is c r im in a te s ta c k in g o f c o m b u s tib le

ite m s in c lo s e p r o x im ity w ith in fla m m a b le ite m s o f s to r e s.

v) M a te r ia ls d e te r io r a te d in s to c k d u e to in a d e q u a te p r e c a u tio n s a n d th e la c k
o f u s e o f a n ti- c o r r o s iv e p a in ts etc .

v i) Ir r e g u la r p r o c e d u r e fo llo w e d in th e a c c o u n ta l o f R e c e ip ts a n d is s u e s .

v ii ) U n e c o n o m ic h a n d lin g o f s to r e s a n d tr a n s a c tio n s in n o t a r r a n g in g a n d
w o r k in g o ff s to c k s s o th a t a rtic le s r e c e iv e d fir s t a r e is s u e d fir s t a n d fr e s h
r e c e ip ts a r e n o t d u m p e d o n th e e x is tin g s to c k ( F IFO ) .

v iii) H a p h a z a r d is s u e o f s to r e s le a v in g u n e c o n o m ic r e s id u a l p ie c e s , b its o f
q u a n titie s o f s to c k s th a t c o u ld n o t b e is s u e d a s s e r v ic e a b le ite m s o f
s to r e s .

ix ) P o s tin g e r r o r s in v o u c h e r s d e te cte d d u r in g p r e s c r ib e d p e r c e n ta g e
c h e c k s a n d s p e c ia l c h e c k s .

62
x) M a x im a a n d M in im a q u a n titie s n o t fix e d a n d s h o w n a g a in s t e a c h h e a d in g ;
a n d w h e r e fix e d a n d s h o w n , th e sto c k s h e ld a r e in e x c e s s of th e a u th o r is e d
m a x im a .

x i) E r r o r s in b a la n c in g th e p o s tin g , e tc. a s a ls o th e b a la n c e s tr u c k a n d c a r r ie d
fo r w a r d a n d p o s te d th r o u g h th e a d ju s tm e n t R e g is te r .

x ii) B a la n c e s o f s to r e s ly in g u n o p e r a te d fo r o n e y e a r a n d a b o v e .

x iii) A c c o u n ts e x h ib itin g N IL b a la n c e s fo r s ix m o nth s a n d o v e r.

x iv ) Ite m s o f sto r e s ly in g u n a c c o u n te d fo r.

xv) N o n - m a in te n a n c e o f D e a d S to c k & T o o ls a n d P la n ts R e g is te r a n d
H is to r y B o o k a n d L o g B o o k .

x v i) L e d g e r s , s to r e s c a r d s , e tc. a r e n o t fr e e fr om s u s p ic io u s e n tr ie s a n d
a d ju s tm e n ts o r a lte r a tio n s a r e fr e q u e n t a n d th a t th e c o r r e c tio n s of
e n tr ie s a r e ir r e g u la r a n d u n a u th o r is e d . S o m e o f th e ty p e s o f tr a n s a c tio n s
to b e lo o k e d fo r, a r e in d ic a te d b e lo w :

(a) C o m p e n s a tio n o f s h o r ta g e s fr o m fir s t r e c e ip ts o r a lr e a d y is s u e d

m a te r ia ls to a n a d ja c e n t w o r k s h o p in c o llu s io n .

(b ) W h o le s a le o m is s io n to a c c o u n t for w o r k s h o p M a n u fa ctu r e d ite m s o r

D G S & D s u p p lie s .

(c) L e s s d e s p a tc h o f r e tu r n s to r e s th a n s h o w n in th e a d v ic e n o te for
r e tu r n e d s tor e s v o u c h e r s .

(d ) L e s s a c c o u n ta l o f r e le a s e d m a ter ia ls o f d is m a n tle d ite m s o r le s s

is s u e s o f m a te r ia l th a n s h o w n in th e is s u e tic k e t.

(e) W h o le s a le o m is s io n o f p o s tin g a d v ic e n o te s o f r e tu r n e d sto r e s in

D e p o t.

(f) C o v e r in g s h o r ta g e s a g a in s t th e ft or m is s in g r e p o r ts is s u e d
s u b s e q u e n tly g iv in g b a c k d a te s w h e n s h o r ta g e o c c u r s .

x v iii) T h e L e d g e r s a n d s to r e s c ar d s a r e n o t w e ll - m a in ta in e d a n d th e tr a n s fe r of
b a la n c e s , e tc . a r e ir r e g u la r a n d u n a u th o r is e d .

x v iii) L u m p A c c o u n t c h a n g e d a n d s p lit u p a c c o r d in g to th e s iz e s a n d s to c k
p a r tic u la r s .

63
x ix ) In c o r r e c t c la s s ific a tio n s , lo a n s a n d u n a u th o r is e d is s u e s to b e n o te d a n d
r e p o r te d , a n d

xx) In s ta n c e s o f th e fts, c la im s , d a m a g e s , s h o r t r e c e ip ts to b e n o te d an d
r e p o r te d .

x x i) S to c k in g o f d a te e x p ir e d m e d ic in e s a n d n o n - m a in te n a n c e o f R e g is te r o f
A s s e ts b y M e d ic a l u n its .

x x ii) N o n - u tilis a tio n o f P la n t & M a c h in e r y s u c h a s L ath e s .

x iii) A c c u m u la tio n o f s c r a p a t w a y s id e s ta tio n s .

x x iv ) N o n - a s s ig n m e n t o f n u m b e r s o f c o s tly ite m s , if o r ig in a l m a c h in e d
n u m b e r s a r e n o t v is ib le o r n o t fu r n is h e d o n th e c o s tly item s .

xxv) U tilis a tio n o f S .T . S le e p e r s fo r fe n c in g a t w a y s id e s ta tio n s o n a la r g e s c a le .

U s a g e o f S T s le e p e r s a s fe n c in g is to ta lly p r o h ib ite d .

x x v i) N o n - b a la n c in g o f th e le d g e r s fo r p r o v is io n s a t c a ter in g u n its d a ily .

x x v ii) In c a s e o f b r o k e n , d a m a g e d o r o th e r w is e u n s e r v ic e a b le s to c k , in c lu d in g
th o s e r e la tin g to c la im s , th e fts , e tc . e ith e r in c lu d e d in s u r v e y o r o th e r w is e ,
th e s a m e s h o u ld b e s h o w n d is tin c tly in N a r r ativ e R e p o r t.

x x v iii) T a k in g le s s e r w e ig h t w h ile a c c o u n tin g fo r R e le a s e d ite m s and

a c c o u n tin g fo r in w e ig h t o r u n its in v io la tio n o f in s tr u ctio n s .

*********

64
 C H A P T E R IV
< B ack to IN D E X >
V E R IF IC A T IO N O F S T O R E S D E P O T

4 .1 S e t u p o f S t o c k V e r ific a t io n u n it in t h e S t o r e s D e p o t :

In e v e r y m a jo r c a p ita l s to r e s d e p o t s u ffic ie n t N u m b e r o f IS A s /A S V s
h a v e b e e n p o s te d fo r c a r r y in g o u t th e in s p e c tio n s , s p e c ia l c h e c k s , in v e n to r y
a n a ly s is a n d p h y s ic a l v e r ific a tio n . A fte r g e ttin g th e approval of th e
F A & C A O ( W S ) fo r th e p r o g r a m m e o f w o r k to b e u n d e r ta k e n d u r in g th e y e a r , th e
y e a r ly p r o g r a m m e s h e e ts c o n s is tin g o f th e d e ta ils o f th e v e r ific a tio n to b e c a r r ie d
o u t to g e th e r w ith th e N u m b e r o f d a y s a llo tte d fo r e a c h p r o g r a m m e a r e p r e p a r e d
a n d fu r n is h e d to b o th IS A s a n d A S V s . T h e d e p o t IS A s h o u ld w o r k in c lo s e
c o - o r d in a tio n w ith th e d e p o t o ffic e r a n d e n s u r e th a t d a y to d a y pr o b le m s o f
A S V s in th e m a tte r o f v e r ific a tio n o f sto r e s a r e d is c u s s e d a n d s o r te d o u t w ith
th e d e p o t o ffic e r th e n a n d th e r e s o th a t a n y w a s ta g e of m a n d a y s o n th is a c c o u n t
c a n b e a v o id e d . D e p o t IS A s w ill a ls o b e r e s p o n s ib le to s e e th a t th e y e a r ly
v e r ific a tio n p r o g r a m m e o f th e d e p o t is c o m p le te d in tim e . In o r d e r to h a v e c o n tr o l
o v e r th e p r o g r am m e o f v e r ific a tio n , h e s h o u ld a ls o n o te d o w n th e pr o g r e s s of
v e r ific a tio n w o r k in th e c o p ie s o f th e p r o gr a m m e s h e ets fur n is h e d to h im .

4 .2 ( A ) P o in t s t o b e e x a m in e d b e f o r e p h y s ic a l v e rific a t io n :

1) O b ta in a ll b in c a r d s /ta lly c a r d s o f th e ite m s to b e v er ifie d fr o m th e w a r d o n

th e d a te of v e r ific a tio n in th e m o r n in g .

2) E n s u r e th a t a ll th e r e c e ip t a n d is s u e s p o s tin g s a r e u p to d a te o n th e d a te of
v e r ific a tio n .

3) E n s u r e th a t th e la b o u r s ta ff a llo tte d fo r v e r ific a tio n a r e s u ffic ie n t a n d

th a t th e s c a le , c r a n e a n d o th e r fa c ilitie s a r e a v a ila b le fo r v e r ific a tio n ,
w here necessary.

4) C h e c k u p th e s c a le to e n s u r e th a t it is in pr o p e r w o r k in g c o n d itio n .

5) E n s u r e th a t s to r e s a r e k e p t u n d e r p r o p e r b in s a n d r a c k s d u ly p a in tin g
th e P .L . N o s . o n th e m to fa c ilita te e a s y id e n tific a tio n o f sto r e s in s to c k .

6) H a v e a c o m p le te s u r v e y o f th e w a r d to e n s u r e th a t th e s to r e s ta k e n o u t
o f th e b in s /r a c k s a n d d is tu r b e d sta c k s a r e p u t b a c k in th e ir p r o p e r p la c e s .

7) E n s u r e th a t a s tor e s r e p r e s e nta tiv e is a v a ila b le to w itn e s s th e

s to c k v e r ific a tio n .

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8) E n s u r e th a t a s r e g a r d s th e c o m p u te r is e d ite m s , th e r e c e ip t a n d is s u e
v o u c h e r s r e la tin g to th e d ate o f v e r ific a tio n a r e n o t p o s te d o n th e b in
c a r d s till th e v e r ific a tio n r e s u lts a r e p o s te d ( T h is is n e c e s s a r y b e c a u s e th e
c o m p u te r c o d e n u m b e r fo r s to c k v e r ific a tio n a d ju s tm e n t p r e c e d e s th e
c o m p u te r c o d e N o . o f r e c e ip t a n d is s u e tr a n s a c tio n s fo r th e d a y ).

9) E n s u r e th a t a s r e g a r d s c o m p u te r is e d ite m s th e w a r d k e e p e r d o e s n o t k e e p
w ith h im a n y p e n d in g v o u c h e r w h ic h o u g h t to h a v e b e e n p o s te d o n th e b in
c a r d s b e fo r e a c c o u n ts v er ific a tio n . If th e r e ar e a n y s u c h p e n d in g
v o u c h e r s , d e ta ils of th e vouch ers n o t r e le a s e d u p to th e d a te o f
v e r ific a tio n s h o u ld b e n o te d d o w n in th e fie ld b o o k a n d r e p o r te d th e r e a fte r
th r o u g h n a r r a tiv e r e p o r t to th e c o n c e r n e d A c c o u n ts O ffic e r fo r fu rth e r
n e c e s s a r y a c tio n . E n s u r e th a t th e b in c a r d b a la n c e is ta lly in g w ith th e
T r a n s a c tio n R e g is te r ( T R ) o f th e pr e v io u s m o n th .

( B ) F R E Q U E N C Y O F V E R IF IC A T IO N :

A ll m a te r ia ls in a d e p o t w h o s e a c c o u n tin g is b r o u g h t u n d e r c o m p u te r is a tio n
a r e v e r ifie d a s u n d e r : -

C a t e g o r y ` A ' It e m s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e o f
R s .1 0 la k h s o r m or e . - - - o n c e in S IX M O N T H S . .

C a t e g o r y ` B ' It e m s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e o f
R s .1 .5 la k h s a n d a b o v e , b u t b e lo w
R s .1 0 la k h s . -- - -- o n c e in a Y E A R .

C a t e g o r y ` C 1 ' It e m s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e o f
a b o v e R s .2 5 0 0 0 / b u t b e lo w
R s .1 .5 la k h s . - -- - - o n c e in T W O Y E A R S .

C a t e g o r y ` C 2 ' It e m s : A ll ite m s h a v in g a n a n n u a l u s a g e v a lu e o f
R s . 2 5 0 0 0 / a n d b e lo w . - - - O n c e in T W O Y E A R S .

` D ' It e m s : A ll ite m s th a t h a v e h a d n o is s u e s fo r tw e lv e
m o n th s a n d o v e r . - -- - - o n c e in a Y E A R .

4 .3 R e c o r d in g o f F ie ld B o o k :

T h e ite m s s e le c te d fo r v e r ific a tio n s h o u ld b e e n te r e d in th e fie ld b o o k

d u ly fu r n is h in g th e d e ta ils s u c h a s n a m e o f th e d e p o t, n o m e n c la tu r e , P L N o .,
C a r d N o ., d a te o f v e r ific a tio n , u n it o f a c c o u n ta l e tc . T h e b o o k b a la n c e s s h o u l d
o n n o a c c o u n t b e e n t e r e d in t h e f ie ld b o o k u n le s s a n d u n til a ll th e s to r e s fo r

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th e d a y 's v e r ific a tio n h a v e been a c tu a lly v e r ifie d e x c e p t in s m a ll c a s e s .
C o m p le te d e ta ils o f th e v e r ific a tio n i.e . lo c a tio n , c o u n t, w e ig h t o r m e a s u r e m e n t
s h o u ld b e r e c o r d e d in th e fie ld b o o k d u ly in d ic a tin g th e q u a n titie s v e r ifie d in
e a c h b in o r r a c k , s ta c k a n d o n e a c h o c c a s io n /d a y . T h e s ig n a tu r e o f th e
W a r d K e e p e r o r Sto r e s r e p r e s e nta tiv e s h o u ld b e o b ta in e d a t th e c o n c lu s io n o f
p h y s ic a l v e r ific a tio n o n th e s a m e d a y . T h e A S V s h o u ld a ls o s ig n th e fie ld b o o k
w ith d a te .

4 .4 P h y s ic a l v e r if ic a tio n o f st o r e s :

T h e p h y s ic a l v e r ific a tio n o f s to r e s s h o u ld b e d o n e in th e p r e s e n c e o f
th e c o n c e r n e d D S K /W a r d K e e p e r o f th e c o n c e r n e d w a r d . It s h o u ld b e e n s u r e d
th a t m a ter ia ls p r o d u c e d fo r v e r ific a tio n s h o u ld c o n fo r m to th e d e s c r ip tio n a s
s h o w n o n th e b in c a r d /ta lly c a r d . A n y c a s e o f d iffe r e n c e s , d o u b ts a n d d is p u te s ,
in c o r r e c t id e n tific a tio n o f th e m a te r ia ls e tc . s h o u ld be r e s o lv e d by
v e r if y in g w it h t h e s p e c if ic a tio n , d r a w in g e t c . o r b y o b t a in in g s e r v ic e s o f
t e c h n ic a l s t a f f o f t h e c o n c e r n e d d e p a r t m e n t . A S V s s h o u ld n o t th e m s e lv e s
c la s s ify a n y m a te r ia ls s in c e th e y ar e n o t te c h n ic a lly c o m p e te n t. T h e p h y s ic a l
v e r ific a tio n s h o u ld b e d o n e e ith e r b y c o u n t, w e ig h m e n t o r m e a s u r e m e n t a s th e
c a s e m a y b e a c c o r d in g to th e u n it o f a c c o u n ta l of th e ite m c o n c e r n e d . O r d in a r ily
th e r e s h o u ld n o t b e a n y d iffe r e n c e in t h e m e th o d o f v e r ific a tio n to th e o n e
a d o p te d a t th e tim e of r e c e ip t o f m a te r ia l. S to c k V e r ifie r is p e r s o n a lly
r e s p o n s ib le fo r th e a c c u r a c y in th e p h y s ic a l v e r ific a tio n .

E a c h s to r e s d e p o t is p la c e d u n d e r th e c o n tr o l of G a z ette d O ffic e r o f th e
s to r e s d e p a r tm e n t, w h o is r e s p o n s ib le fo r :

( i) th e p r o m p t s e r v ic e o f th e te r r itor y s e r v e d b y th e d e p o t u n d e r h is c o n tr o l;

( ii) e n s u r in g e ffic ie n t m a in te n a n c e o f th e s to c k of sto r e s h e ld b y th e d e p o t a n d

s a fe c u s to d y th e r e o f;

( iii) th e c o rr e c t ta lly o f s u c h sto c k a t a n y tim e w ith th e b a la n c e s a s s h o w n in

th e d e p o t le d g e r ;

( iv ) th e c o r r e ct a n d tim e ly p r e p a r a tio n o f a ll in itia l d o c u m e n ts a n d p o stin g s

th e r e o f in th e le d g e r s a n d o th e r s u b s id ia r y r e g is te r s ;

(v) th e s u b m is s io n o f r e le v a n t v o u c h e r s a n d o th e r d o c u m e nts to th e E D P
c e n te r thr o u g h th e a s s o c ia te d A c c o u n ts offic e o n th e p r e s cr ib e d d a te s ;

(vi) th e d is p o s a l o f s u r p lu s a n d s c r a p m a te r ia ls e tc ( S - 2 2 3 3 to 2 2 3 7 a n d 2 3 0 2 -
S ).

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4 .5 A s to c k v e r ifie r ( n o t to s p e a k o f IS A a s h e m u s t k n o w ) a p a r t fr o m h is
k n o w le d g e a b o u t th e te c h n ic a litie s in v o lv e d in s to c k v e r ific a tio n o f d e p o t s to r e s,
m u s t h a v e a fa ir id e a a b o u t th e d e p o t s et u p , d e p o t w o r k in g p r o c e d u r e a n d r u le s .

T h e w o r k in a s t o r e s d e p o t c o n s is t s o f :-

a) R e c e ip t a n d in s p e c tio n o f s to r e s .
b) S to r a g e a n d is s u e o f m a te r ia ls .
c) D e s p a tc h o f m a te r ia ls .
d) M a in te n a n c e o f ` N u m e r ic a l' le d g e r s .
e) R e c o u p m e n t o f sto c k s .
f) D is p o s a l o f s u r p lu s s to r e s a n d s c r a p m a ter ia ls .

4 .6 T r u e Is s u e : T r u e is s u e s m e a n s o n ly is s u e s to h o m e lin e in d e n te r s a g a in s t
r e g u la r r o u tin e d e m a n d s a n d to r e c o u p im p r e s t sto c k . T r u e is s u e s th e r efo r e
e x c lu d e d e p o t tr a n s fe r s , is s u e s to n o n - r e c u r r in g c a p ita l w o r k s , s a le s ,
a d ju s tm e n ts a n d o th e r n o n - r e c u r r in g is s u e s .

4 .7 M in u s b a la n c e in L e d g e r C a r d : T h is im p lie s e x c e s s in s to c k i.e . s to r e s
n o t b o r n e in le d g e r ( n o n - a c c o u n ta l o r s h o r t a c c o u n ta l o f r e c e ip t) b u t is s u e d b y
p r e p a r in g is s u e n o te a n d th e s a m e p o s te d in th e le d g e r c a r d .

4 .8 U n it P ilin g : T h is is a s y s te m o f c o m p a c t s to c k in g o f m a te r ia ls /s to r e s in
s o m a n y d e e p to a r o w a n d s o m a n y r o w s to a la y e r o f th e s to r e s , o r in c a s e s o f
s m a ll ite m s , a s y s te m o f p a c k in g in b a g s u n ifo r m q u a n titie s o f th e ite m s in
c o n v e n ie n t w e ig h ts o r n um b e r ( g e n e r a lly b a s e d o n a v e r a g e q u a n titie s for o n e
is s u e ) . T h is s y s te m h e lp s in a s c e r ta in in g th e e x is tin g s to c k a t a g la n c e a t a n y
tim e .

4 .9 F ir s t in F ir s t O ut ( F IF O ) : L o c a tio n a n d th e m e th o d o f s to c k in g m a te r ia l
s h o u ld b e s u c h th a t th e s to c k c o u ld b e w o r k e d o ff in th e o r d e r o f th e ir p r io r ity
o f r e c e ip t in th e d e p o t. In o th e r w o r d s , is s u e s s h o u ld b e m a d e fr o m e a r lie r
r e c e ip ts a n d n ot fr om fr e s h r e c e ip ts .

A c c o u n ts s to c k v e r ifie r s s h o u ld c h e c k e rr o n e o u s c la s s ific a tio n o f

u n a u th o r is e d s to r e s & s u r p lu s s to r e s , a r r a n g e m e n t fo r c u s to d y a n d p r o te c tio n
o f s to r e s. A S V s h o u ld a ls o s u r v e y th e d e p o t p r e m is e s a n d y a r d s fo r
u n a c c o u n te d s to r e s a n d s h o u ld e n s u r e th e a c c o u n ta l o f s u c h sto r e s .

4 .1 0 A u t h o r it y t o s ig n . Is s u e N o t e s : 1 3 2 4 - S . A ll is s u e n o te s e x c e p t th o s e
d e b ite d to s u s p e n s e , m a y b e s ig n e d b y th e w a r d k e e p e r p r o v id e d th e is s u e s
h a v e b e e n m a d e o n p r o p e r r e q u is itio n s p la c e d o n th e s to r e s d e p a r tm e n t. A ll
o th e r is s u e n o te s in c lu d in g "W r it e B a c k " is s u e n o t e s s h o u ld b e s ig n e d b y a
G a z e tte d O ffic e r o f th e s to r e s d e p o t. B o o k t r a n s f e r v o u c h e r s a r e a ls o
r e q u ir e d t o b e s ig n e d b y a G a z e t t e d O ff ic e r .

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 N o e m p lo y e e b e lo w th e r a n k o f a n a s s is ta n t D S K ( a t p r e s e n t D S K ) m a y
s ig n g a te p a s s e s a n d th e p e r s o n pr e p a r in g g a te p a s s e s s h o u ld in itia l th e m
( 1 3 5 1 - S ) G a te P a s s a fte r b e in g u s e d s h o u ld b e s c o r e d a c r o s s to p r e v e n t
m is u s e .

V o u c h e r s a r e to b e p o s te d in th e le d g e r c ar d s in th e fo llo w in g o r d e r ( 1 4 1 0 - S ) .

4 .1 1 R e c e ip t V o u c h e r s : -

a) A c c o u n ts S to c k V e r ific a tio n S h e e ts ( S - 1 3 4 1 ) .
b) D e p t. s to c k v er ific a tio n s h e e ts ( S - 1 2 6 0 ).
c) B o o k tr a n s fe r s ( S - 1 2 5 9 ) .
d) P u r c h a s e o r d e r s a n d th e ir a d ju s tm e nt m em o s .
e) D e p o t tr a n s fe r r e c e ip ts ( S - 1 3 2 0 ) .
f) A d v ic e n o te o f R e tu r n e d s tor e s ( N S - 1 1 ) .
g) RE9Bs.
h) R .R s .

4 .1 2 Is s u e V o u c h e r s : -

a) R e q u is itio n - c u m - is s u e n o te s ( S - 1 3 1 3 ) .
b) o r d in a r y is s u e n o te s ( S - 1 3 1 9 ) .
c) D e p o t tr a n s fe r s ( S - 1 3 2 0 ) .

A c c o u n ts s to c k s h e e ts s h o u ld b e p o s te d b y th e s to c k v er ifie r h im s e lf b e fo r e
a n y tr a n s a c tio n s for th e d a te o n w h ic h th e v er ific a tio n w a s m a d e a r e p o s te d in th e
le d g e r s .

4 .1 3 R .O . N u m b e r s : R e c e ip t o r d e r n u m b e r s, c o m m o n ly te r m e d a s R .O . N o s , a r e
s e p a r a te s e r ie s o f n u m b e r a llo tte d b y th e r e s p e ctiv e w a r d o f th e s tor e s d e p o t to
th e v a r io u s r e c e ip t v o u c h e r s d e a lt w ith b y th e w a r d . In te rm s o f p a r a . 1 2 5 5 - S th e
R .O . n u m b er s s h o u ld b e a s e p a r a te s e r ia l for e a c h c la s s /g r o u p o f m ate r ia l in a
w a r d a n d in e a c h c la s s th er e s h o u ld b e a s e p a r a te s er ia l fo r e a c h k in d o f
r e c e ip t v o u c h e r s . T h e R .O .n u m b e r s is a ls o r e q u ir e d to b e p o s te d in th e d e p o t
le d g e r c a r d in a d d itio n to th e R e c e ip t v o u c h e r s n u m b e r .

4 .1 4 V o u c h e r s p o s t e d a s m in u s r e c e ip t s : T h e fo llo w in g v o u c h e r s a r e p o s te d
a s m in u s r e c e ip ts in th e le d g e r c ar d s : -

a) D e p o t tr a n s fe r is s u e n o te s ( p o ste d a s m in u s r e c e ip ts in th e is s u in g d e p o t
a n d p lu s r e c e ip t in th e R e c e iv in g D e p o t) .

b) B o o k tr a n s fer s : In th e le d g e r c a r d s fr o m w h ic h tr a n s fe rr e d th e
v o u c h e r s w ill b e p o s te d a s m in u s r e c e ip t s .

69
c) d e fic ie n c ie s in s to c k s a n d a ll o th e r tr a n s a c tio n s to d e b it o f "s to c k
A d ju s tm e n t A c c o u n t" w ill b e p o s te d a s m in u s r e c e ip ts a n d a c c o u n te d
fo r a c c o r d in g ly ( e .g. s h o r ta g e in A c c o u n ts sto c k v e r ific a tio n s h e e ts or
in D e p t. s to c k v er ific a tio n s h e e ts ) .

4 .1 5 D e p o t L e d g e r C a r d s : In th e s to r e s d e p o t le d g e r s e c tio n , s e p a r a te s e ts o f
s to c k c a r d s a r e m a in ta in e d u n d e r e a c h c la s s ( g r o u p ) o f s to r e s , th e s to c k s
b e in g c la s s ifie d a c c o r d in g to w h e th e r th e y a r e n e w ' ` s e c o n d h a n d ' o r ` r e p a ir a b le '
a n d ` fin is h e d ', ` p a r t fin is h e d ' o r „r o u g h '. E a c h s to c k c a r d is g e n e r a lly in tw o p a r ts .
O n e c a lle d t h e N u m e r ic a l le d g e r c a r d a n d th e o th e r th e r e c o u p m e nt c a r d fo r
r e c o r d in g r e c o u p m e n ts . E a c h le d g e r c a r d s h o u ld b e a r th e in itia l o f th e
s u p e r v is o r o f th e le d g e r s e c tio n o n th e r ig h t h a n d to p c or n e r . IS A /S V w h ile n o tin g
th e b a la n c e s fo r sto c k v e r ific a tio n s h o u ld s e e th a t th e c a r d b e a r s th e in itia l o f th e
s u p e r v is o r o f th e le d g e r s e c tio n . T h is is n e c e s s a r y to p r e v e n t u n a u th o r is e d
r e p la c e m e n t o f N .L . c a r d w h a te v e r m a y b e th e r e a s o n o r m o tiv e b e h in d . ( T h is
r u le is e q u a lly a p p lic a b le in r e s p e c t o f a ll u n its w h e r e lo o s e le a f le d g e r c a r d s a r e
m a in ta in e d e .g . in th e s to c k h o ld in g u n its u n d e r th e M e c h a n ic a l D e p t. v iz . L F ,
C & W ).

P r o c e d u r e o f S t o c k V e r if ic a tio n o f S t o r e s a t S t o r e s d e p o t s b y IS A /A S V :

4 .1 6 A llo t m e n t o f W o r k : T h e d e p o t IS A is r e s p o n s ib le fo r u tilis in g th e s to c k
v e r ifie r s fu lly w ith o u t a n y w a s ta g e o f tim e /m a n d a y s a n d it is th e d uty o f th e IS A
to a llo t v e r ific a tio n w o r k to th e s to c k v e r ifie r s o n th e b a s is o f th e a p p r o v e d
A n n u a l P r o g r a m m e o f v e r ific a tio n . IS A is a ls o r e s p o n s ib le fo r th e is s u e o f F ie ld
B o o k to th e s to c k v e r ifie r s m a k in g n e c e s s a r y e n tr y in th e F ie ld B o o k R e g is te r . A s
p e r th e p r a c tic e fo llo w e d o n th is R a ilw a y . th e IS A c o n c e r n e d is r e q u ir e d to
a tte s t e a c h F ie ld B o o k a t th e c o v e r p a g e w ith h is d a te d s ig n a tu r e . th is p r a c tic e
is a p p lic a b le in r e s p e c t o f fie ld b o o k s is s u e d fo r v e r ific a tio n o n lin e a s w e ll.

4 .1 7 In t im a t io n t o t h e W a r d : O n e d a y 's p r io r n o t ic e in w r itin g is r e q u ir e d
t o b e g iv e n t o t h e D S K /W a r d k e e p e r o f th e g r o u p o f s to r e s , th a t is to b e ta k e n
u p fo r v e r ific a tio n a n d th e s to c k v e r ifie r h im s e lf w ill h a v e to e n s u r e th a t th e ite m s
o f s to r e s in te n d e d to b e ta k e n u p fo r v e r ific a tio n o n th e fo llo w in g d a y a r e
a c tu a lly in v e r ifia b le c o n d itio n . If th e ite m s a r e n ot in v e r ifia b le c o n d itio n s o a s
to c o m p le te th e v e r ific a tio n fu lly , v e r ific a tio n s h o u ld n o t b e ta k e n u p . If s itu a tio n
s o d e m a n d s , th e p o s itio n m a y b e b r o u g h t to th e n o tic e o f th e D e p o t O ffic e r
th r o u g h th e IS A in c h a r g e .

4 .1 8 E n t e r in g in t h e F ie ld B o o k : If th e ite m s in te n d e d fo r v e r ific a tio n o n

th e fo llo w in g d a y a r e in v e r ifia b le c o n d itio n , th e s to c k v e r ifie r s h o u ld th e n e n te r
in h is fie ld b o o k th e n a m e o f th e d e p o t, th e w a r d , g r o u p , c o d ifie d n u m b e r ,
u n it o f a c c o u n ta l a n d n o m e n c la tu r e o f th e ite m s in th e r e le v a n t c o lu m n s o f h is
fie ld b o o k .

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 B o o k b a la n c e s h o u ld o n n o a c c o u n t b e e n te r e d in th e fie ld b o o k u n til a fte r
th e s to c k s h a v e b e e n a c tu a lly v e r ifie d a n d th e s to c k v e r ifie r m u s t n o t a c c e p t
b o o k b a la n c e a s c o r r e c t b u t s h o u ld h im s e lf v e r ify a ll s to r e s in s to c k u n le s s
s p e c ia l o r d e r s to th e c o ntr a r y h a v e b e e n ta k e n fr om th e S to r e s A c c o u n ts O ffic e r .

4 .1 9 C o m m e n c e m e n t o f a c t u al v e r if ic a tio n : T h e S.V . s h o u ld n o te th e d a te of
v e r ific a tio n in h is fie ld b o o k a n d b e g in to v e r ify e a c h p a rtic u la r ite m o f s to c k in
d e ta il in th e p r e s e n c e o f th e c o n c e r n e d W a r d K e e p e r o r s o m e o n e s p e c ific a lly
a u th o r is e d in w r itin g to a tte n d v e r ific a tio n o n b e h a lf o f th e W a r d K e e p e r . A t
n o s t a g e , s t o c k v e r if ic a t io n s h o u ld b e c o n d u c t e d w it h o u t t h e a u t h o r is e d
r e p r e s e n t a t iv e o f t h e s t o r e s d e p a r t m e n t.

The s to c k v e r ifie r s h o u ld e n s u r e c o r r e c t c o u n t, m easurem ent /

w e ig h m e n t a c c o r d in g to th e u n it o f a c c o u n ta l o f e a c h a n d e v e r y ite m u n d e r
v e r ific a tio n , r e c o r d in g d e ta ils in h is fie ld B o o k . ( A s s is ta n c e o f sto r e s
c o o lie /k h a la s i m a y b e ta k e n w h e r e n e c e s s a r y) . S p e c ific m a r k s o f id e n tific a tio n ,
s iz e , d im e n s io n a n d o th e r p a r tic u la r s a s in th e n o m e n c la tu r e o f th e r e s p e c tiv e
ite m o f sto r e s , a lr e a d y n o te d in F ie ld B o o k s h o u ld b e p a r tic u la r ly c h e c k e d a n d
c o m p a r e d w ith th e s to r e s u n d e r v e r ific a tio n to e n s u r e th a t b o th ta lly . It is a ls o to
b e e n s u r e d th a t th e n o m e n c la tu r e o f th e r e s p e c tiv e ite m a n d u n it th e r e o f a r e in
a c c o r d a n c e w ith th e p u b lis h e d g r o u p lis t.

It is r e q u ir e d to b e k e p t in m in d th a t th e sto c k v e r ifie r is p e r s o n a lly

r e s p o n s ib le fo r th e a c c u r a c y o f th e v e r ific a tio n a n d th a t h e w ill n o t o n ly b e
r e s p o n s ib le f o r v e r if y in g w h a t is s h o w n to h im , b u t w ill als o be
r e s p o n s ib le f o r s e e in g t h a t n o t h in g is le f t u n v e r if ie d . C a r e s h o u ld
th e r e fo r e b e ta k e n to lo c a te a ll th e s to c k s fo r a s s e s s m e n t of th e c o rr e c t g r o u n d
b a la n c e o f s to r e s . S to r a g e b in s , r a c k s , g o d o w n s , s ite s o f s ta c k s s h o u ld th e r e fo r e
b e c a r e fu lly s e a r c h e d to a v o id th e p o s s ib ility o f le ft o v e r m a te r ia ls /s to r e s.

A s fa r a s p o s s ib le s c a le s s h o u ld b e c a r e fu lly a d ju s te d a t le a s t o n c e d u r in g
e a c h d a y b e fo r e w e ig h m e n t o f a n y a r tic le .

In th e c o u r s e o f v e r ific a tio n , th e s to c k v e r ifie r m a y c o m e a c r o s s c a s e s o f

s u b s titu tio n o r m ix u p o f a r tic le s w h ic h s h o u ld b e c a r e fu lly s o r te d o u t, s e p a r a te d
a n d a r r a n g e d to b e r e s to r e d to th e ir r e s p e c tiv e b in s .

4 .2 0 R e c la s s if ic at io n : If m ate r ia ls u n d e r v e r ific a tio n a r e b o r n e in th e b o o k s a s

n e w o r s e c o n d h a n d b u t a r e fo u n d to b e a c tu a lly o th e r - w is e th e e n tir e q u a n tity
s h o u ld b e s h o w n o n th e s to c k s h e e t a s d e s c r ib e d in th e n u m e r ic a l le d g e r w ith
s u ita b le r e m a r k s a s to th e c o n d itio n o f th e s to r e s w h ic h s h o u ld a ls o b e r e c o r d e d
in th e fie ld B o o k . In n o c a s e s h o u ld th e s to c k v e r ifie r e ith e r h im s e lf tr a n s fe r o r
a s k th e d e p o t s ta ff to tr a n s fe r a n y m a te r ia l to s c r a p . T h e c o n c e r n e d IS A w ill
ta k e fu rth e r a c tio n in s u c h c a s e s in th e c o u r s e o f s c r utin y o f s to c k s h e e ts w h e n
r e c e iv e d b a c k w ith r e m a r k s . In im p o r ta n t c a s e s h o w e v e r a c c o r d in g to m o n ito r y
v a lu e in v o lv e d , c a s e s m a y b e r e p o r te d to th e S to r e s A c c o u n ts

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O ffic e r/A c c o u n ts O ffic e r /S V even b e fo r e r e tu r n of s to c k s h e e ts w ith
e x p la n a tio n .

G e n e r a l in s tr u c t io n s r e g a r d in g D e p o t v e rif ic a tio n a n d g u id e lin e s f o r t h e

v e r if ic a tio n o f c e rt a in it e m s of s t o r e s .

4 .2 1 M a t e ria ls u n d e r is s u e o r r e c e ip t :-

a ) F o r e n s u r in g a c c u r a c y o f th e a c tu a l g r o u n d b a la n c e it is th e d u ty o f th e S to c k
V e r ifie r to e x a m in e m a te r ia ls u n d e r is s u e a n d r e c e ip t. If th e ite m s u n d e r
v e r ific a tio n h a p p e n to b e th e r e , h e s h o u ld s e e th a t c o v e r in g is s u e n o t e s fo r
m a te r ia ls ta k e n o u t fo r is s u e s h a v e b e e n d u ly p o s te d in th e d e p o t le d g e r . If n o t
p o s te d , th e q u a n titie s in th e is s u e r a c k s s h o u ld b e a d d e d to th e sto c k fig u r e s .

b ) T h e m a te r ia l in r e c e ip t r a c k s s h o u ld s im ila r ly b e c h e c k e d w ith r e c e ip t o r d e r s
u n d e r a c c e p ta n c e . If th e r e le v a n t R e c e ip t O r d e r s h a v e a lr e a d y b e e n p o s te d in
d e p o t le d g e r s , th e m ate r ia ls s h o u ld b e a d d e d to th e s to c k fig u r e s or
a lte r n a tiv e ly , th e R e c e ip t O r d e r s s h o u ld b e in itia le d in to k e n o f th e ir h a v in g b e e n
c h e c k e d . If a n y a r tic le s a r e fo u n d ly in g w ith o u t a n y c o v e r in g v o u c h e r , th e y
s h o u ld in v a r ia b ly be brought in to b o o k s , e x c e p t u n d e r e x c e p tio n a l
c ir c u m s ta n c e s , w h ic h s h o u ld b e r e c o r d e d in th e fie ld b o o k . T h is in te r - a lia m e a n s
th a t th e S .V . s h o u ld in itia lly ta k e th e g r o u n d s to c k o f e n tir e q u a n tity o f a n ite m
a c tu a lly a v a ila b le a n d th e r e a fte r c o n s id e r w h a t is to b e a d d e d o r d e d u c te d
s h o u ld b e d o n e w ith c le a r , c om p le te a n d in te llig ib le r e m a r k s .

4 .2 2 In c o m p le t e c o u n t o r w e ig h m e n t : If it is n o t p o s s ib le to c o m p le te ly
fin is h th e c o u n t o r w e ig h m e n t o f a n ite m ta k e n u p fo r v e r ific a tio n d u r in g th e
d a y , th e c o u n te d o r w e ig h e d p o r tio n o f th e m a te r ia l s h o u ld b e k e p t s e p a r a te ly
fr o m th e to ta l b a la n c e in th e g o d o w n in s u c h a w a y th a t th e r e r e m a in s n o
c o n fu s io n .

S to c k V e r ifie r s h o u ld n o te th e p ar tic u la r s o f in d iv id u a l m e a s u r e m e n t
o r w e ig h m e n t o f th e ite m s u n d e r v e r ific a tio n in h is F ie ld B o o k . U n d e r n o
c ir c u m s ta n c e in d iv id u a l m e a s u r e m e n t o r w e ig h m e n t s h o u ld b e n o te d in a n y
o th e r p a p e r a n d o n ly th e s u m to ta l is n o te d in th e F ie ld B o o k . R o u g h w o r k in g
s h e e t if n e c e s s a r y to b e p r e p a r e d s h o u ld b e in itia le d b y S .V & a tta c h e d to th e
r e le v a n t p a g e o f th e F ie ld B o o k .

4 .2 3 G u id e lin e f o r v e rif ic a tio n o f c e rt a in it e m s :

a ) M e th o d s a d o p te d fo r v e r ific a tio n s h o u ld b e in te llig e n tly a p p lie d , s o a s to

e n s u r e m a x im u m o u ttu r n a t th e m in im u m c o s t b oth in r e s p e c t o f tim e a n d la b o u r .
In c a r r y in g o u t v er ific a tio n o f h e a v y s to c k b a la n c e s , th e S .V . s h o u ld a d o p t
a v e r a g e m e th o d s u c h a s w e ig h m e n t V s . c o u n t, m e a s u r e m e n t V s . w e ig h m e n t
fo llo w in g th e in s tr u c tio n s c o n ta in e d v id e p a r a s 3 2 3 7 - S & 3 2 3 8 - S a n d th e

72
m e th o d a d o p te d in e a c h c a s e s h o u ld b e c a r e fu lly a n d in te llig ib ly r e c o r d e d in th e
F ie ld B o o k .

b ) In th e c a s e o f v a lu a b le n o n - fe r r o u s a r tic le s , s u c h a s tin in g o t, C o p p e r , B r a s s ,
G u n M e ta l e tc . th e e n tir e sto c k s h o u ld a lw a y s b e w e ig h e d b e a m s c a le
r e g a r d le s s o f w h a t th e b a la n c e m a y b e o r th e tim e in v o lv e d . T h e tim e s p e n t
s h o u ld h o w e v e r b e ju s tifie d b y th e v o lu m e o f sto c k v e r ifie d .( 3 2 4 0 - S )

c ) Ite m s u n d e r g r o u p 9 0 , i.e . s te e l s e c tio n c o m p r is in g o f la r g e ir o n a n d

M .S .P la te s , C h a n n e ls , M .S .R o u n d s , B e a m s e tc ., W h ic h c a n n o t b e e a s ily
h a n d le d o r w e ig h e d m a y b e v e r ifie d b y m e a s u r e m e n t o f s u c h a r tic le s a n d th e n
u s in g th e a p p r o p r ia te fo r m u la e /a u th o r is e d s e c tio n a l c o n v e r s io n d a ta a n d th e
s e c tio n a l w e ig h t a r r iv e d a t. T h e c o n v e r s io n d a ta a d o p te d a n d a u th o r ity fo r th e
s a m e s h o u ld b e r e c o r d e d in th e F ie ld B o o k .

d ) Item s o f s to c k in o r ig in a l p a c k in g fr o m r e lia b le fir m s n e e d n o t b e o p e n e d b u t

th e ir c o n te n ts a s m a r k e d in th e p a c k in g m a y b e a c c e p te d w ith s u ita b le r e m a r k s
in th e F ie ld B o o k a n d th e S to c k S h e e t.

N .B . In c a s e of d o u b t, c o m p le te v er ific a tio n s h o u ld b e u n d e r ta k e n .

e ) Ite m s c o m p r is in g id e n tic a l s to c k s s ta c k e d in o r d e r ly m a n n e r a n d in w e ll
a r r a n g e d c o n d itio n n e e d n o t b e d is tu r b e d . S u c h s to c k s c a n e a s ily b e c o u n te d a t
th e s ite , c o u n tin g th e n u m b e r o f d e e p to a r o w o r n u m b e r o f r o w s to a la y e r o f
th e s to r e s a n d th e to ta l s to c k w o r k e d o u t. D e ta ils h o w e v e r s h o u ld b e r e c o r d e d
in th e F ie ld B o o k . S to c k v e r ifie r s h o u ld h o w e v e r ta k e p r e c a u tio n a n d in s p e c t th e
fo r m a tio n o f sta c k , c o n te n ts of th e r o w s /tie r s m a k in g u p th e s ta c k a n d s a tis fy
h im s e lf b e fo r e r e s o rtin g to s u c h m e th o d of v e r ific a tio n .

f ) G .I. or M .S . P ip e s o r a n y o th e r c a te g o r y o f p ip e s h o u ld b e v e r ifie d a c c o r d in g to
d ia m e te r ( n ot c ir c u m fe r e n c e ) in th e u n it o f r u n n in g m e te r. N u m b e r o f p ie c e s
m e a s u r e d s h o u ld a ls o b e r e c o r d e d w ith th e ir in d iv id u a l le n g th . It m a y s o h a p p e n
th a t s o m e of th e p ip e s a r e w ith s o c k e t a t o n e e n d . ( it s h o u ld b e a s c e r ta in e d
w h e th e r th e n o m e n c la tu r e is w ith s o c k e t o r s e p a r a te a c c o u n t e x is ts fo r th e
s o c k e ts ) . In r e s p e c t o f s u c h p ip e s th e s o c k e t s h o u ld b e s e c u r e ly s c r e w e d d o w n to
th e la s t th r e a d a n d m e a s u r e m e n t of th e o v e r a ll le n g th o f th e p ip e fr o m e n d to
e n d ta k e n a n d r e c o r d e d . If, h o w e v e r , th e s o c k e t c a n n o t b e s c r e w e d d o w n to th e
la s t th r e a d c a r e s h o u ld b e ta k e n in ta k in g m e a s u r e m e nt o f th e p ip e le n g th o n ly .

g ) B r o k e n , d a m a g e d o r o th e r w is e u n - s e r v ic e a b le s to r e s o r r e je c te d m a te r ia ls
s h o u ld n o t n o r m a lly b e in c lu d e d in th e g r o u n d s to c k . If h o w e v e r , s u c h ite m s
fo r m p a rt o f th e b o o k b a la n c e d u ly s u p p o r te d b y d o c u m e n ts ( w h ic h s h o u ld b e
c h e c k e d b y S .V .) th e q u a n tity s h o u ld b e in c lu d e d in g r o u n d s to c k b u t s h o w n
d is tin c tly s e p a r a te fr o m th e r e g u la r s to c k w ith s u ita b le r e m a r k s b o th in F ie ld
B o o k a n d in s to c k s h e e t. T h is e q u a lly a p p lie s in r e s p e c t o f s to c k v e r ific a tio n
c a r r ie d o u t o n lin e .

73
 Ite m s o f sto c k in th e u n it o f s e ts s h o u ld b e c a r e fu lly e x a m in e d a n d
v e r ifie d ta k in g in to c o n s id e r a tio n a ll th e c o m p o n e n ts th a t m a k e th e s e t. If
n e c e s s a r y , th e o r ig in a l r e c e ip te d c h a lla n s m a y b e c h e c k e d u p , to a s c e r ta in th e
d e ta ils o f c o m p o n e n ts w h ic h s h o u ld b e r e c o r d e d in th e F ie ld B o o k .

4 .2 4 N O N - F E R R O U S IT E M S : N o n fe r r o u s ite m s lik e c o p p e r , tin , b r a s s , g u n

m e ta l, a n tim o n y e tc . in a n y fo r m s h o u ld b e s u b je c te d to a c tu a l w e ig h m e n t o n
b e a m s c a le , d e ta ils o f th e n u m b e r o f p ie c e s w e ig h e d a n d th e w e ig h t a r r iv e d a t
o n e a c h w e ig h m e n t a n d th e to ta ls s h o u ld b e r e c o r d e d in th e F ie ld B o o k . In
o r d e r to a v o id m ix in g u p o f th e v e r ifie d s to c k w ith u n v e r ifie d q u a n titie s o r v ic e
v e r s a , th e v e r ifie d s to c k s s h o u ld b e k e p t s e p a r a te ly fr o m th e u n v e r ifie d s to c k s
w ith s o m e d is tin c t m a r k s . T h e w a r d s tr o n g r o o m s s h o u ld b e o p e n e d a n d c lo s e d
in th e p r e s e n c e o f th e A S V s a n d A S K /W a r d k e e p e r b y s e a lin g th e d o o r s d a ily
till th e p h y s ic a l v e r ific a tio n is c o m p le te d .

4 .2 5 S T E E L S E C T IO N S : B e fo r e c o m m e n c e m e n t o f v e r ific a tio n , th e A S V
s h o u ld c a ll fo r th e ta lly r e g is te r to fin d o u t th e tota l q u a n tity o f r e c e ip ts fr om th e
d a te o f la s t v e r ific a tio n a n d th e m e th o d a d o p te d fo r ta lly in g th e r e c e ip ts in
r e s p e c t o f th e ste e l ite m s p r o p o s e d fo r v e r ific a tio n . A S V s h o u ld e n s u r e th a t th e
d iffe r e n c e in q u a n tity a ttr ib u t a b le to th e e m p lo y m e n t of a m eth o d o th e r th a n th a t
u s e d fo r b illin g e a c h c o n s ig n m e n t is b r o u g h t o n to b o o k s in te r m s o f p a r a 7 8 0 - S .
T h e s te e l s e c tio n s w ill g e n e r a lly c o n s is t o f c h a n n e ls , M .S .r o u n d s / s q u a r e , fla ts ,
p la te s , a n g le te le g r a p h c h a n n e l, jo in ts a n d b e a m s . T h e p h y s ic a l v e r ific a tio n o f
th e s e ite m s s h o u ld b e m a d e fir s t b y ta k in g th e m e a s u r e m e n t o f le n g th s a n d
th e n th e to ta l le n g th s r e d u c e d to w e ig h t b y a p p ly in g th e p r e s c r ib e d c o n v e r s io n
d a ta .

4 .2 6 U N P A C K E D G O O D S : In th e c a s e o f a r tic le s r e c e iv e d fr o m u p c o u ntr y a n d
if th e c a s e s r e c e iv e d a r e in ta c t, th e w e ig h t o r n u m b e r a s g iv e n in th e a d v ic e o f
d e s p a tc h m a y b e a c c e p te d a s c o r r e ct. In d ig e n o u s ly m a n u fa c tu r e d g o o d s p a c k e d
b y w e ll k n o w n fir m s o f c o m m er c ia l s ta n d in g m a y a ls o b e a c c e p te d a s p e r w e ig h t
o r n u m b e r m a r k e d th e r e o n in c a s e s w h e r e it m a y n ot b e a d v is a b le o r c o n v e n ie n t
to o p e n th e p a c k a g e s to m a k e a c e n t p e r c e n t c h e c k . L o o s e o r b r o k e n
p a c k a g e s s h o u ld h o w e v e r b e v e r ifie d in fu ll ( 3 2 4 4 - S ) .

4 .2 7 IT E M S O F S T O C K IN S E T S : T h e ite m s o f sto c k s a c c o u n te d in s e ts
s h o u ld b e c h e c k e d w ith r e fe r e n c e to th e ir c o m p o n e n ts . T h e r e le v a n t c h a rts
a n d d r a w in g s s h o u ld a ls o b e c o n s u lte d a p a r t fr o m s e e k in g th e te c h n ic a l a d v ic e ,
if n e e d e d .

4 .2 8 IT E M S O F S T O R E S IS S U E D IN W E IG H T A G A IN S T R E Q U IS IT IO N IN
N U M B E R : A S V s s h o u ld w ith a v ie w to p r e v e n tin g fr a u d u le n t p r a c tic e s o f
o v e r c h a r g e s in w e ig h t, te s t c h e c k th e w e ig h t s h o w n o n th e is s u e n o te s a s
e q u iv a le n t to th e n u m b e r s is s u e d . A r e p o r t o n th e r e s u lt o f th is te s t c h e c k s h o u l d
b e s u b m itte d to th e A c c o u n ts o ffic e r c o n c e r n e d .

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4 .2 9 R E - A R R A N G E M E N T O F S T O C K S : A ll m a te r ia ls ta k e n o u t o f r a c k s, b in s
e tc . b y th e A S V s fo r v e r ific a tio n s h o u ld b e p u t b a c k in to th e r a c k s a n d b in s d u ly
a r r a n g in g th e m p r o p e r ly b y th e c o n c e r n e d W ar d K e e p e r .

4 .3 0 W e ig h m e n t V s . C o u n t ( S m a ll a r t ic le s w it h u n it o f acco u n tal in
n u m b e r & S t o c k in v o lv in g la r g e q u a n t it y ) :

E n tir e s to c k n e e d n o t b e c o u n te d 5 % or 1 0 0 N o s . of th e a rtic le s w h ic h e v e r
is le s s s h o u ld b e c o u n te d a n d w e ig h e d a n d th e w e ig h t o f th e w h o le s to c k ta k e n is
r e d u c e d to c o u n t b y w e ig h t o f th e s a m p le c o u n t. W h e n th is m e th o d is r e s o r te d
to , th e m a x im u m q u a n tity w h ic h a s c a le c a n w e ig h s h o u ld b e w e ig h e d e a c h tim e .

4 .3 1 M e a s u r e m e n t v s . w e ig h m e n t : T h is m e th o d m a y b e r e s o r te d to w h e n
h e a v y b a la n c e is o n h a n d 2 % in th e c a s e o f ir o n a n d 1 0 % in th e c a s e o f o th e r
m a te r ia ls o r s to r e s s h o u ld b e w e ig h e d a n d th e s to c k s o w e ig h e d s h o u ld th e n b e
m e a s u r e d b y le n g th , a r e a o r c u b ic a l c o n te n ts . M e a s u r e m e n t o f th e e n tir e
s to c k to b e v e r ifie d s h o u ld th e n b e ta k e n a n d th e n c o n v e r te d to w e ig h t w ith th e
h e lp o f th e d a ta o b ta in e d fr o m th e s a m p le q u a n tity m e a s u r e d a n d w e ig h e d . If th e
w e ig h t o f th e e n tir e s to c k th u s a r r iv e d is a p p r o x im a te ly th e s a m e a s th e
d e p o t b o o k b a la n c e , th e d e p o t b o o k b a la n c e m a y b e a c c e p te d a s c o r r e c t. if,
h o w e v e r , h e a v y d iffe r e n c e is n o tic e d , a ll fig u r e s fo r m e a s u r e m e n ts a n d
w e ig h m e n ts s h o u ld b e r e c h e c k e d a n d a n a d d itio n a l 2 % o r 1 0 % a s th e c a s e m a y
b e , s h o u ld b e w e ig h e d a n d m e a s u r e d to e n s u r e th e c o r r e c tn e s s o f th e d a ta
fu r n is h e d b y th e s a m p le q u a n tity m e a s u r e d a n d w e ig h e d .

W h ile v e r ify in g e le c tr ic a l m a te r ia ls lia b le to d a m a g e , a d e ta ile d v e r ific a tio n

n e e d n o t b e r e s o r te d to . T h e e x e c u tiv e a u th o r ity in w h o s e c u s to d y th e m a te r ia ls
r e m a in w ill b e h e ld r e s p o n s ib le fo r th e c o r r e c tn e s s o f th e g r o u n d s to c k . A
c e r tific a te to th a t e ffe c t is r e q u ir e d to b e o b ta in e d b y th e s to c k v e r ifie r a n d
r e c o r d e d in th e fie ld B o o k . S to c k V e r ifie r m u st n o t h o w e v e r a v o id in s p e c tin g
th e g r o u n d s t o c k to s a tis fy h im s e lf th a t th e s a m e w ill b e a p p r o x im a te ly e q u a l to
th e B o o k b a la n c e .

T h e r e a r e c e rta in s m a ll ite m s p a r tic u la r ly in P .w a y d e p o t e .g . C o tte r s,

P in s , F a s te n in g s . T h e y a r e s to c k e d e ith e r in b in s o r b a g s c o n ta in in g u n ifo r m
q u a n tity ( n u m b e r ) , w h ic h is in d ic a te d /p a in te d in e a c h b a g . S to c k v e r ifie r n e e d
n o t w a s te th is tim e in c h e c k in g th e c o n te n ts o f e a c h a n d e v e r y b a g . T h e S .V .
s h o u ld p ic k u p b a g s a t r a n d o m a n d c a r r y o u t a ctu a l c h e c k o f a tle a s t 5 % of s u c h
fu ll b in s a n d b a g s a n d if fo u n d c o r r e ct th e S V s h o u ld a c c e p t th e q u a n tity in o th e r
b a g s a s c o r r e c t, o th e r w is e th e e n tir e s to c k w ill h a v e to b e c h e c k e d in d e ta il.
T h e S .V . s h o u ld h o w e v e r m a k e s u r e th a t a ll th e b a g s , b in s e tc . r e a lly c o n ta in th e
c o r r e c t m a te r ia l.

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4 .3 2 V e r ific a t io n o f L iq u id s /F luid s in D r u m s :

i) W h ile th e d r u m is fu ll w ith o r ig in a l s e a l in ta c t le a v in g n o s c o p e fo r a n y
d o u b t, q u a n tity a s p e r th e c le a r o r ig in a l m a r k in g o n th e d r u m m a y b e
a c c e p te d , p r o v id e d th e q u a lity o f o il is a ls o in d ic a te d b y th e s u p p lie r o n
th e b o d y o f th e d r u m . In c a s e o f d o u b t th e s u p p lie r 's o r ig in a l c h a lla n , if
p o s s ib le h a s to b e c o n n e c te d a n d c h e c k e d u p to r e m o v e s u c h d o u b t.

ii) W h e n th e d r u m is p a r tly fille d : O il in 2 0 0 /2 1 0 L ts . C a p a c ity d r u m p a r tly

fille d .

A r e a o f th e b a s e X h e ig h t o f O il = V o lu m e o f O il
C r o s s s e c tio n o f th e d r u m b e in g c ir c le , it's a r e a s h o u ld b e
IIr 2 i.e . 2 2/7 x R a d iu s ( R a d iu s = 1 /2 o f d ia m e ter )
e .g . D ia m e te r of th e d r u m = 5 6 c m .

H e ig h t o f O il = 2 0 cm .
It's v o lu m e w ill b e 2 2 /7 x 5 6 /2 S q u a r e x 2 0 C u b ic c m .

= 2 2 /7 x 2 8 S q u a r e x 2 0 C .C m .
= 4 9 2 8 0 C .C m .
= 4 9 2 8 0 M illilite r s .
= 4 9 .2 8 0 lite r s .
N o te : 1 0 0 0 c u b ic c e n tim e te r = o n e lite r.

In a ll c a s e s v o lu m e w ill b e B a s e A r e a X H e ig h t.

A r e a a lw a y s d e p e n d s u p o n th e s h a p e o f th e c o n ta in e r . In c a s e o f
v e r ific a tio n o f flu id s w h ic h a r e s to c k e d in u n its o f k ilo g r a m s , th e ir v o lu m e s h o u ld
b e m u ltip lie d b y s p e c ific g r a v ity o f th e item s v er ifie d to g e t th e r e s u lt in w e ig h t.

B e ltin g in m a c h in e r o lle d c o ils le a v in g n o s p a c e in b e tw e e n th e la p s : ( U n it

o f a c c o u n t is in m ete r s )

T a k e th e d ia m e te r of th e h o le in th e m id d le ( in c e n tim e te r s) , a d d to it th e
o u ts id e d ia m e te r ( in c e n tim e ter s ) . N e x t m u ltip ly b y th e n u m b e r of la p s in th e c o il
a n d th e r e s u lta n t m u ltip lie d b y 0 .0 1 5 7 1 . T h is w ill g iv e th e le n g th o f b e ltin g in
M e te r s .

4 .3 3 V e r ific a t io n o f T im b e r ( L o g s ) : T h e sto c k w ill h a v e to b e a c tu a lly c o u n te d ,

c o m p a r e d a n d r e c o n c ile d w ith th e r e g is te r of lo g s . 1 0 p e r c e nt o f th e lo g s w ill
h a v e to b e a ctu a lly m e a s u r e d a n d r e c o n c ile d w ith id e n tic a l e n tr ie s o f
m e a s u r e m e n ts in th e lo g r e g is te r .

A p a r t fr o m b e in g o f d iffe r e n t s p e c ie s a n d s iz e s , lo g s m a y b e r o u n d a n d
s q u a r e . O n r e c e ip t in th e d e p o t, e a c h lo g is a s s ig n e d d e p o t s e r ia l n u m b e r , th e r e

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b e in g s e p a r a te s e r ia l fo r e a c h s p e c ie s o f lo g . A lo g r e g is te r is m a in ta in e d b y th e
d e p o t w a r d . In th is lo g r e g is te r s e p a r a te p a g e s a r e a llo tte d fo r th e r e s p e c tiv e
s p e c ie s o f lo g s v iz . T e a k , B a d a m , S a l, H a r d w o o d e tc ., ( fo r e a c h s p e c ie s
s e p a r a te P .L . N o .) . A fte r in s p e c tio n o f e a c h lo g a s r e g a r d s q u a lity , w h e n fin a lly
p a s s e d fo r a c c e p ta n c e , th e p a rtic u la r s o f m e a s u r e m e n t a r e r e c or d e d in th e lo g
r e g is te r a g a in s t th e r e s p e c tiv e lo g s e r ia l n u m b e r . A n y ite m o f lo g r e je c te d , th e
r e le v a n t lo g s e r ia l in th e lo g r e g is te r is c le a r ly in d ic a te d w ith r e m a r k s
"r e je c te d " a n d m e a s u r e m e n ts fo r r e je c te d lo g s a r e n o t to b e r e c o r d e d in th e lo g
r e g is te r . E v e n if r e c o r d e d , th r o u g h o v e r s ig h t o r o th e r w is e , c u b ic a l c o n te n t o f
r e je c te d lo g s a r e n o t s u p p o s e d to b e r e c o r d e d . L o g m a y b e to th e r e q u ir e d
q u a lity b u t g ir th m a y b e b e lo w th e r e q u ir e d s p e c ific a tio n . In s u c h a c a s e to o
c u b ic a l c o n te n t is n o t s u p p o s e d to b e r e c o r d e d .

4 .3 4 P r o c e d u r e o f V e r ific a t io n : In itia lly , ta k e th e s to c k o f th e lo g s a t r a n d o m , a s

th e s a m e a r e in th e y a r d, r e c or d in g in F ie ld B o o k th e d e ta ils o f s p e c ie s , lo g
n u m b e r , P .L . n u m b e r a n d c a te g o r y v iz . r o u n d o r s q u a r e . A t th is s ta te,
m e a s u r e m e n ts n e e d n o t b e ta k e n . A fte r ta k in g th e e n tir e sto c k in a s im ila r
m a n n e r , th e s to c k v e r ifie r s h o u ld r e c o n c ile th e s a m e , c a r r y in g o u t c r o s s
c h e c k s w ith th e d e ta ils r e c o r d e d in th e lo g r e g is te r . E a c h a n d e v e r y e n tr y in
F ie ld B o o k s h o u ld b e r e c o n c ile d . D is c r e p a n c ie s , if a n y , n otic e d s h o u ld b e s o r te d
o u t. sto c k v e r ifie r w ill th e r e a fte r s e le c t 1 0 % o f th e lo g s in th e y ar d for v e r ific a tio n
b y a c tu a l m e a s u r e m e n t. In th e m a tte r of s e le c tio n a s fa r a s p o s s ib le , lo g s o f a ll
s p e c ie s a n d ty p e s s h o u ld b e in c lu d e d in th e v e r ific a tio n . T h e S .V . s h o u ld
c le a r ly in d ic a te th e lo g s s o s e le c te d fo r a c tu a l v e r ific a tio n in d e ta ils in th e fie l d
b o o k a n d m e a s u r e m e n ts s h o u ld b e n e a tly r e c o r d e d .

C u b ic a l c o n te n t o f r o u n d lo g : F o r m u la V = L ( G /4 ) 2

w h e r e V = v o lu m e , G = g ir th , L = le n g th , s h o u ld b e a p p lie d . L e n g th s h o u ld b e
ta k e n fr o m th e c u t e xte n d in g fa r th e s t in to th e le n g th fr o m th e b u t e n d , to th e
n e a r e s t c u t at th e to p e n d . G ir th s h o u ld b e m e a s u r e d a t th e m id le n g th o f th e
lo g e x c lu d in g bark, knot or any o th e r a b n o r m a lity a t th e p o in t o f
m e a s u r e m e n t. If th e th ic k n e s s ( g ir th) is n ot u n ifo r m th r o u g h o u t th e le n g th 3 o r 5
m e a s u r e m e n ts a r e to b e ta k e n a n d a v e r a g e fig u r e h a s to b e a r r iv e d a t. W h ile
m e a s u r in g le n g th in fe e t, fr a c tio n o f a fo o t o v e r 6 " s h o u ld b e ta k e n a s o n e fo o t
a n d b e lo w th e s a m e o m itte d . If u n d e r s u c h c ir c u m sta n c e s m e a s u r e m e nt o f g ir th
is ta k e n o v e r th e k n o t a n a llo w a n c e ¾ p e r fo o t o r 6 .2 5 c m . p e r m ete r s h o u ld
b e d e d u c te d .

e .g . ( a) L e n g th of r o u n d lo g = 6 .0 8 m e te r ( L )
M id g ir th ta k e n a s 1 .7 2 m e te r ( G )
C u b ic a l c o n te n t w ill b e L ( G /4 ) 2
i.e . 6 .0 8 ( 1 .7 2 ) 2 /4 i.e . 6 .0 8 m ete r x .4 3 m x .4 3 m = 1 .1 2 4 c um .

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 ( b ) S q u a r e lo g : L e n g th x B r e a d th x th ic k n e s s
L = 7 .0 1 m e ter , a v er a g e b r e a d th 4 5 c m a n d a v e r a g e th ic k n e s s 3 0 c m
C u b ic a l c o n te n t w ill b e 7 .0 1 m x .4 5 m x .3 m e te r = .9 4 6 c u m .

( In r e s p e c t o f S q .lo g th e r e s h o u ld n o t b e a n y d iffe r e n c e in b r e a dth a n d w id th

a t a n y s ta g e o f th e lo g ) .

A c tu a l s to c k s o ta k e n a n d th e c u b ic a l c o n te n t w o r k e d o u t, s h o u ld b e
r e c o n c ile d w ith th e m e a s u r e m e n t r e c o r d e d in th e lo g r e g is te r a g a in s t th e
r e s p e c tiv e lo g s e r ia l. If th e y a g r e e , c u b ic a l c o n te n ts o f th e o th e r lo g s a s in th e
lo g r e g is te r s h o u ld b e n o te d in th e F ie ld B o o k a g a in s t th e r e s p e c tiv e lo g s e r ia l
n u m b e r a lr e a d y n o te d , a s s u m in g th a t th e s a m e a r e c o r r e c t. T h e N u m e r ic a l C a r d
b a la n c e s w ill th e n b e c e r tifie d a s c o r r e c t. In th e e v e n t o f s h o r ta g e o r e x c e s s , th e
s a m e is to b e a d ju s te d in th e r e le v a n t N u m e r ic a l L e d g e r C a r d . B e for e
c e r tify in g o r a d ju s tin g th e le d g e r b a la n c e s it s h o u ld b e e n s u r e d th a t in r e s p e c t of
in d iv id u a l lo g ( a s p e r lo g r e g is te r ) th e r e is n o c o m p e n s a tin g e r r o r o r lo g a s
a c tu a lly is s u e d is s till b o r n e in th e lo g r e g is te r a s in sto c k . it s h o u ld a ls o b e
s p e c ific a lly e n s u r e d th a t n o r e je c te d lo g h a s in a d v e r te n tly o r o th e r w is e b e e n
in c lu d e d /c o n s id e r e d in th e v e r ific a tio n .

O th e r P r o c e d u r e s ie . a c c e p ta n c e o f th e r e s u lts b y th e W ard K eeper,

o b ta in in g o f c e r tific a te c o n s id e r a tio n of lo g s u n d e r r e c e ip ts /is s u e s ,
p r e p a r a tio n o f s to c k v e r ific a tio n s h e e ts , d is tr ib u tio n o f s to c k s h e e ts e tc . a r e
s im ila r to v e r ific a tio n o f a n y o th e r s to c k item in th e s to r e s d e p o t.

N .B . : D u e to h e a v y s to c k o r a n y o th e r pr a c tic a l r e a s o n o r d iffic u lty , v e r ific a tio n o f

e a c h a n d e v e r y s p e c ie s o f lo g , s o to s a y th e e ntir e s to c k o f a ll s p e c ie s o f lo g s m a y
n o t b e p o s s ib le to b e v e r ifie d w ith in th e y e a r or in a s p e c ifie d a tim e . In s u c h a
c a s e , v e r ific a tio n b y e a c h s p e c ie s o f lo g m a y b e c a r r ie d o u t s e p a r ate ly , e n s u r e d
th a t n o lo g o f th e s a m e s p e c ie s is o m itte d o r o v e r lo o k e d .

4 .3 5 A c c e p t a n c e o f r e s u lt o f v e r if ic a tio n b y W a r d K e e p e r :

T h e s to c k fo u n d b y c o u n t o r m e a s u r e m e n t o r w e i g h m e n t s h o u ld b e
n o te d in th e a p p r o p r ia te c o lu m n o f th e F ie ld B o o k u s e d fo r v e r ific a tio n a n d th e
in itia ls o f th e s to r e s r e p r e s e n ta tiv e is o b ta in e d in th e F ie ld B o o k a g a in s t th e
ite m in q u e s tio n in to k e n o f h is a c c e p ta n c e o f th e c o rr e c tn e s s o f th e e n tr ie s
m a d e th e r e in . T h e w a r d k e e p e r s h o u ld a ls o fur n is h a c e r tific a te to th e e ffe ct th a t
e n tir e s to c k o f a p a rtic u la r ite m ( th is m a y b e d o n e r e fer r in g th e p a r tic u la r ite m
s e r ia l n u m b e r s a s in th e F ie ld B o o k ) h a v e b e e n fu lly s h o w n to th e s t o c k v e r ifie r
a n d c o r r e c tly v e r ifie d b y th e la tter .

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4 .3 6 P o s t in g o f v e rif ic at io n r e s u lt s in t h e B IN C a r d s :

A fte r a s c e r ta in in g c o m p le te ly th e a c tu a l g r o u n d s to c k o f a n ite m a n d
o b ta in in g th e a c c e p ta n c e o f th e w a r d k e e p e r in th e F ie ld B o o k , th e r e s u lt of
v e r ific a tio n s h o u ld b e p o s te d in r e le v a n t B in c ar d m a in ta in e d in th e W a r d.

a ) In th e e v e n t o f n o d is c r e p a n c y , th e b a la n c e in th e r e le v a n t le d g e r c a r d w ill b e
c e r t ifie d a s "S t o c k v e r ifie d c o r r e c t " .a n d in itia lle d b y th e s to c k v er ifie r s tatin g
th e d a te of v e r ific a tio n . T h is w ill b e in b la c k in k .

b ) In th e e v e nt o f a n e x c e s s i.e . th e a c tu a l s to c k m or e th a n th e le d g e r b a la n c e ,
th e d iffe r e n c e w ill b e s tr u c k in th e r e le v a n t c o lu m n o f th e F ie ld B o o k a g a in s t
th e c o n c e r n e d ite m a n d th e q u a n t ity o f e x c e s s p o s te d in th e r e c e ip t c o lu m n o f
th e B in c a r d e n d o r s in g th e r e m a r k " T o e x c e s s o f sto c k " q u o tin g th e r e le v a n t s to c k
s h e e t n u m b e r a n d th e d a te o f p o stin g , in th e c o lu m n s for 'p a r tic u la r s ' 'v o u c h e r '
a n d d a te r e s p e ctiv e ly . B a la n c e in t h e B in c a r d w ill th e n b e s tr u c k a d d in g th e
e x c e s s to th e b o o k b a la n c e . T h e S .V s h o u ld in itia l th e e n tr y . T h e s e w ill b e in
b la c k in k .

( c ) T h e s a m e p r o c e d u r e a s in ( b ) a b o v e w ill b e a d o p te d w h ile r e c o r d in g s h o r ta g e s
e x c e p t th a t in th e 'p a rtic u la r s ' c o lu m n th e e n d o r s em e n t w ill b e 'B y s h o r ta g e in
s to c k ' S .V .D a n d th e q u a n tity of s h o r t a g e w ill b e s h o w n in th e ` r e c eip t
c o lu m n in r e d in k ‟ a n d th e b a la n c e s tr u c k r e d u c in g th e b o o k b a la n c e .

4 .3 7 P r e p a r a t io n o f S t o c k V e rif ic at io n S h e e t s :

T h e S to c k V e r ifie r s h o u ld d a ily p r e p a r e in d u p lic a t e b y c a r b o n p r o c e s s

s t o c k v e r if ic a tio n s h e e t s in th e p r e s c r ib e d fo r m ( 1 2 6 0 - S ) f o r a ll it e m s o f
s t o r e s , th e v e r ific a tio n o f w h ic h h a s b e e n c o m p le te d th a t d a y , ir r e s p e c tiv e o f
a n y d is c r e p a n c y o r n o t. T h e s t o c k v e r ific a tio n s h e e ts s h o u ld be prepared
d ir e c tly fr o m th e d a ta a lr e a d y r e c o r d e d in th e F ie ld B o o k a n d s p a c e o f o n e lin e
s h o u ld b e le ft b e tw e e n tw o e n tr ie s o n th e S to c k S h e e t. T h e r e s p e c tiv e c o lu m n s o f
th e s to c k s h e e ts s h o u ld b e c le a r ly a n d c o m p le te ly fille d in to a v o id th e p o s s ib ility
o f r e je c tio n b y th e E .D .P d u e to in c o r r e c t d e s c r ip tio n , c o d ifie d n u m b e r o f th e
d e p o t, w a r d , s to c k s h e e t n u m b e r, c a r d c o d e , u n it e tc., a n d s to c k s h e e t fo r
d iffe r e n t g r o u p s , c a te g o r ie s a n d q u a litie s s h o u ld b e c le a r ly m a r k e d . O n ly th e
b o o k b a la n c e a n d a c tu a l b a la n c e o f th e r e s p e c tiv e ite m fo u n d d u r in g
v e r ific a tio n s h o u ld b e fu r n is h e d in th e s to c k v e r ific a tio n s h e e ts. S ig n a tu r e o f
th e W a r d K e e p e r s h o u ld b e o b ta in e d o n th e s to c k s h e e t in to k e n o f h is
a c c e p ta n c e o f th e c o r r e ctn e s s o f th e q u a n titie s o f a c tu a l s to c k n o te d a g a in s t th e
r e s p e c tiv e ite m s . D iffe r e n c e b e tw e e n b o o k b a la n c e a n d a c tu a l s to c k s h o u ld b e
s h o w n o n ly in th e F ie ld B o o k b u t n o t in th e s to c k s h e e t. N o tin g d o w n th e s to c k
s h e e t n u m b e r in F ie ld B o o k , th e S .V . s h o u ld s ig n th e sto c k s h e e t.

79
 T h e s to c k s h e e ts s h o u ld b e p r e p a r e d fo r e a c h o f th e item s v e r ifie d
ir r e s p e c tiv e o f th e fa c t w h e th e r th e r e is a n y d is c r e p a n c y o r n o t in th e c a s e of
v e r ific a tio n o f s to r e s u n d e r c a p ita l 7 1 0 0 .

T h e s to c k s h e e ts w h ic h a r e is s u e d b y P L s e ctio n d u e to m ista k e in
c o m p u te r is a tio n s h o u ld b e s e n t to D C O S fo r r e ctific a tio n a n d n e c e s s a r y
a c tio n . It s h o u ld n o t b e in c lu d e d in IS A 's M o n t h ly P r o g r e s s R e p o r t .
H o w e v e r , IS A / D e p o t s h o u ld e n s u r e t h a t n e c e s s a r y c o r r e c t io n is c a r rie d o u t
f o r t h e m is t a k e s . W ith th e c o m p u te r is a tio n o f th e ite m s h e ld in s to c k in th e
S to r e s D e p o t a n d w ith th e r e g r o u p in g o f th e s to c k ite m s in to v a r io u s g r o u p s o n
th is R a ilw a y , th e ` C la s s ' a s s u c h h a s b e c o m e d e fu n c t. T h e s to c k s h e e ts s h o u ld ,
th e r e fo r e , b e n u m b e r e d o n th e b a s is o f th e v e r ific a tio n o f e a c h g r o u p o f sto r e s
ir r e s p e c tiv e o f th e n u m b e r o f d a y s ta k e n in th e c o m p le tio n o f th e v e r ific a tio n o f
th e g r o u p in e a c h w a r d o f th e S to r e s D e p o t, e a c h p a g e o f th e s to c k s h e e t b e in g
n u m b e r e d a s 1 /1 , 1 /2 , 1 /3 a n d s o o n, till th e c o m p le tio n o f th e v er ific a tio n o f th e
g r o u p a n d th e w o r d ` L a s t' b e a d d e d to th e n u m b e r o f th e la s t p a g e o f th e s to c k
s h e e t. T h is p a g e n u m b e r in g s h o u ld b e in d ic a te d a g a in s t th e w o r d s , ` S o u th
C e n tr a l R a ilw a y ' in th e s to c k v e r ific a tio n s h e e t fo r m ( S - 1 2 6 0 ) fo r D e p o t
v e r ific a tio n .

T h e v a r io u s c a te g o r ie s o f s tor e s g iv e n u n d e r p a r a - 1 1 4 to 1 1 8 o f
th e S to r e s C o d e h a v e b e e n a llo tte d o n e d ig it C o d e n u m b e r s fo r b e in g
in d ic a te d in th e S to c k V e r ific a tio n S h e e ts .

CATEG O RY O F STO RES. code no.

O r d in a r y S to r e s ( N e w ) 1
O r d in a r y S to r e s ( S e c o n d - h a n d ) 2
O r d in a r y S to r e s ( r e p a ir a b le ) 3
M o v e a b le S u r p lu s 4
D e a d S u r p lu s 5
S p e c ia l s to r e s 6
E m e r g e n c y S to r e s 7
S u r p lu s S to r e s 8
Rough 9

S im ila r ly , u n it o f a c c o u n ta l is a ls o a s s ig n e d C o d e N o s fo r b e in g
s a m e in d ic a te d in th e a p p r o p r ia te c o lu m n o f th e S to c k V e r ific a tio n
S h e e t( F o r m S - 1 2 6 0 ) of th e D e p o t.

W h ile p r e p a r in g th e s to c k s h e e t fo r e a c h g r o u p in a W a r d , th e
fo llo w in g c o d a l d a ta , a s is a p p lic a b le , s h o u ld b e fille d in th e
r e s p e c tiv e c u b ic a l, p r o v id e d for in th e F o r m S .1 2 6 0 ( D e p o t
v e r ific a tio n ) .

80
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - --
A cco u n ts S to ck C ard S to ck sh eet A l lo c a t io n
V e rif ic a tio n Code Num ber
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -

i) O R IG IN A L 41 0 0 0 1 to 0 4 9 9 20 -7181 -8,

ii) A D J U S T M E N T 45 0 5 0 0 to 0 9 9 9 -do-
(3259 -S )

A fte r c o m p le tin g th e a llo tte d s er ie s for e a c h g r o u p , n u m b e r in g w ill b e

c o m m e n c e d a g a in fr o m th e fir s t n um b e r . O n th e fir s t A p r il o f e v e r y y e ar , fr e s h
s e r ie s w ill s ta r t, b e g in n in g w ith th e fir s t n u m b er .

N u m e r ic a l C o d e w it h 2 d igit s is a s s ig n e d f o r a ll t h e s t o r e s d e p o t s a s
d e t a ile d b e lo w :

D E P O T CO DE R E M A R K S
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -

A C O S /E L S /B Z A 05 T h e w a r d N o . in tw o d ig its a s
A C O S /G U N T A K A L 07 a s s ig n e d b y th e D e p o t o ffic e s h o u ld
A C O S /G O O T Y 06 a ls o b e w r itte n. T h e d a te o f
D C O S /G & S /M F T 22 v o u c h e r w ill c o n s is t o f s ix d ig its
D C O S /M & E /L G D 11 v iz . tw o fo r d a y, tw o fo r m o n th a n d
D C O S /G S D /U B L 33 tw o fo r th e y e a r. T h e d a te o f th e
D C O S /M S D /U B L 44 s to c k v e r ific a tio n s h e e t is th e
A C O S /S & F /S C 66 d a te o n w h ic h th e s to c k is v e r ifie d
D C O S /W & S 88 a n d n o t th e d ate o f p r e p a r a tio n .
P S /S C 99 T h e p r a c t ic e of g ivin g t w o d a t e s o n
A C O S /D IE S E L /K Z J 77 a st o c k s h e e t s h o u ld b e s t ric t ly
A C O S /S D /L G D 12 a v o id e d .
A C O S /D S L /B Z A 08
A C O S /C R S /T P T Y 55

It is a ls o r e iter a te d th a t:

i) E ig h t d ig its P L C o d e N o . is in v a r ia b ly s h o w n in a d d itio n to th e d e s c r ip tio n

o f S to r e s in th e S to c k S h e e t.

ii) S to c k V e r ific a tio n S h e e ts a r e p r e p a r e d in d u p lic a te , o n e c o p y o f th e s to c k

s h e e t c o m p le te in a ll r e s p e c ts is m a d e o v e r to th e P r ic e d L e d g e r s e c tio n
d u ly c o m p le te d in a ll r e s p e c ts .

81
iii) O r ig in a l c o p y o f th e S to c k v e r ific a tio n s h e e t is h a n d e d o v e r to th e IS A o f
th e D e p o t w h o w ill file th e m g r o u p - w is e to fa c ilita te s c r utin y o f th e r em a r k s
o ffe r e d fo r th e d is c r e p a n t ite m s b y S tor e s D e p a r tm e n t w h e n th e d e c o d e d
m a c h in e s ta te m e nt N o .2 is r e c e iv e d b y h im .

In o r d er to e n s u r e th a t c o rr e c t n u m b e r s a r e a s s ig n e d , a m a n u s c r ip t
R e g is te r s h o u ld b e m a in ta in e d in th e fo llo w in g p r o fo r m a , w h e r e in s e p a r a te
p a g e s a r e a llo tte d fo r e a c h W a r d :

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -
CAR D CO DE NO . W ARD NO .
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -
DEPO T NO .
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -
G R O U P | S V s h e e t | D a t e | N a m e of | F ield | D a t e a n d in it ia ls
| Num ber | | IS A /A S V | B o o k N o .| o f A S V / IS A
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - --

A p a r t fr o m th e a n n u a l p r o g r a m m e d v e r ific a tio n a t th e d e p o ts , it is a ls o
n e c e s s a r y to u n d e r ta k e p h y s ic a l v e r ific a tio n in te r m s o f p a r a - 2 5 3 8 - S , w h ic h r e a d s
a s fo llo w s :

a ) C h a n g e o f t h e u n it o f a c c o u n t a l, s u c h a s a n a lt e r a t io n fr o m w eig h t t o
n u m b e r , n u m b e r t o c u b ic a l c o n t e n t s , et c : -

In s u c h c a s e s , in a d d itio n to th e o b ta in in g o f th e p r e v io u s c o n c u r r e n c e
o f th e S tor e s A c c o u n ts o ffic e , th e a ctu a l s to c k s h o u ld b e v e r ifie d b y th e A c c o u n ts
S to c k V e r ifie r in th e e x is tin g u n it a n d th e p r o p o s e d u n it a n d a n y d is c r e p a n c y
d is c o v e r e d u n d e r th e e x is tin g u n it s h o u ld b e a d ju s te d b e fo r e th e a c c o u n t in
te r m s of th e n e w u n it is p o s te d in th e le d g e r .

b ) T h e s p littin g u p o f a n e x is tin g ite m o f n o m e n c la tu r e o f h e a d in g in to fu r th e r

ite m s o r h e a d in g s o r th e g r o u p in g o f th e e x is tin g ite m o f n o m e n c la tu r e o r
h e a d in g s in to a s in g le ite m o r h e a d in g s h o u ld b e d o n e in th e p r e s e n c e o f a n
ASV.

( i) C U S T O D Y S T O R E S : T h e s e s to r e s c h ie fly c o n s is t o f ite m s o b ta in e d fo r th e
M e c h a n ic a l D e p a r tm e n t fo r th e C o n s tr u c tio n o f R o llin g S to c k s a n c tio n e d u n d e r
th e C a p ita l o r R e v e n u e P r o g r a m m e . D ir e c tly , th e s to r e s a r e r e c e iv e d a n d p a id
fo r a n d th e c o s t is a t o n c e d e b ite d to th e w o r k s c o n c e r n e d . S to r e s D e p a r tm e n t
s h o u ld k e e p th e m in s a fe c u s to d y , d u ly m a in ta in in g th e n u m e r ic a l r e c o r d s
p r o p e r ly b y t h e S to r e s D e p a r tm e n t. T h e y a r e to b e k e p t in s e p a r a te e n c lo s u r e
in th e B in o r sta c k in g p la c e a llo tte d to e a c h P .L .N o .

82
 A s a n d w h e n th e s to r e s a r e r e q u ir e d , th e y a r e d r a w n o n th e a uth o r ity
o f P in k Is s u e T ic k e t ( S - 1 5 1 0 ) p r e p a r e d a s p r e s c r ib e d in p a r a g r a p h s 1 5 1 0 - S a n d
1511-S .

T h e c u s to d y s to r e s a r e to b e v e r ifie d a n n u a lly b y th e A c c o u n ts s to c k
v e r ifie r s a n d th e S t o c k S h e e t s a r e p r e p a r e d in t r ip lic a t e ( 1 2 6 0 - S ) f o r t h e
d is c r e p a n t it e m s o n ly .

( ii) S C R U T IN Y O F N U M E R IC A L L E D G E R : W h ile p o s tin g th e r e s u lts o f s to c k

v e r ific a tio n in th e n u m e r ic a l le d g e r s , th e S to c k V e r ifie r c o n c e r n e d s h o u ld lo o k
in to a n d c a r r y o ut te st c h e c k in r e s p e c t of th e fo llo w in g a s p e c ts : -

i) th a t th e n u m e r ic a l le d g e r s a r e m a in ta in e d in p r o p e r o r d e r:

ii) th a t th e r e a r e n o u n a tte ste d c o r r e ctio n s o r o v e r w r itte n fig u r e s in th e

le d g e r c a r d s :

iii) In th e e v e n t of h e a v y d iffe r e n c e s ( H .D .M e m o ) in sto c k b e tw e e n th e b a la n c e

b r o u g h t o u t in th e le d g e r s a n d a s fo u n d b y a ctu a l v e r ific a tio n , th e S to c k
V e r ifie r s h o u ld tr y to fin d o u t th e c a u s e th e r e o f a n d b r in g in d iv id u a l c a s e
to th e n o tic e o f th e c o n c e r n e d IS A fo r fu r th e r n e c e s s a r y a c tio n . U n u s u a l
d iffe r e n c e s in a n y ite m , p r e s e n tin g d o u b tfu l fe atu r e s s h o u ld b e b r o u g h t to
th e n o tic e o f th e D e p o t O ffic e r w ith d e ta ils w ith o u t a n y lo s s o f tim e .

iv ) th a t th e le d g e r s a r e fr e e fr o m ir r e g u la r b a la n c e s o r a n y oth e r ir r e g u la r ity ,
s u c h a s c r e d it b a la n c e in q u a n tity , a d ju s tm e n t c a r r ie d o u t w ith o u t b e in g
s u p p o r te d b y a n y voucher, in c o m p le te h e a d in g o r a n y o th e r
in c o m p le te n e s s in q u o tin g v o u c h e r r e fe r e n c e , R .O . n u m b e r e tc . o r th e
a b s e n c e o f to p in itia l in e a c h c a r d b y th e in c h a r g e o f th e le d g e r s e c tio n .

v) T o fin d o u t if th e r e is a n y m a te r ia l in s to c k fo r w h ic h n o tr a n s a c tio n s a p p e a r
in th e le d g e r s fo r m o r e th a n o n e y e a r a n d a n y ite m o f u n n e c e s s a r y
p u r c h a s e s . A ll s u c h ite m s s h o u ld b e lis te d in d ic a tin g a s fa r a s p o s s ib le th e
b a la n c e a n d th e d a te o f la s t tr a n s a c tio n . It is a ls o to b e s e e n th a t th e s to c k s
a r e n o t in e x c e s s of th e m a x im u m .

4 .3 8 N U M B E R IN G O F D E P O T S T O C K S H E E T S : S to c k V e r ifie r s h o u ld b e v e r y
c a r e fu l w h ile p u ttin g th e S to c k S h e e t n u m b e r o n th e s to c k s h e e t, s in c e o n ly
c o d ifie d d ig it in d ic a tin g d e p o t c o d e , w a r d c o d e a n d th e n u m b e r o f sto c k s h e e t is to
b e c o r r e c tly s h o w n . It is a lw a y s d e s ir a b le to c o n s u lt th e d e p o t IS A in th is r e g a r d
s o a s to a v o id a n y e r r o r o r c o n fu s io n . S V s h o u ld n o t fo r g e t to in c o r p o r a te th e
n u m b e r in th e r e g is te r s m a in ta in e d b y IS A fo r th is p u r p o s e a n d to p r e p a r e th e
A C - 3 0 0 fo r m c o rr e c tly .

83
4 .3 9 P r o c e d u r e t o b e f o llo w e d in d e a lin g w it h t h e R e q u is it io n s R e c e iv e d
f r o m V a r io u s In d e n t e r s :

A ll r e q u is itio n s a r e r e c e iv e d in a c e n tr a lis e d s e c tio n in th e S to r e s d e p o t.

O n r e c e ip t, th e s e a r e e n te r e d in th e r e q u is itio n r e g is te r . In a d d itio n , in th e
c a s e o f r e q u is itio n s fr o m w o r k s h o p s , a s e p a r a te r e g is te r is k e p t fo r e a c h
im p o r ta n t s h o p o r g r o u p o f s m a ll s h o p s o f th e lo c a l w o r k s h o p s . In s o m e o f th e
R a ilw a y s , d iv is io n - w is e r e q u is itio n r e g is te r a r e m a in ta in e d . T h e d a te , u n d e r
w h ic h th e r e q u is itio n is p o s te d , s h o u ld a lw a y s b e th e o r ig in a l d a te o f th e
r e q u is itio n . T h is s y s te m is c o n v e n ie n t to lo c a te th e r e q u is itio n .

S c r u tin y o f th e r e q u is itio n is d o n e b y le d g e r s e c tio n o n th e fo llo w in g

th r e e b a s ic a s p e c ts , b e fo r e a n y a c tio n is ta k e n fo r is s u in g m a te r ia ls .

i) W h e th e r th e r e q u is itio n is s ig n e d b y th e c o m p e te n t a uth o r ity .

ii) W h e th e r c h a r g e a b le h e a d of a c c o u n t a n d c er tific a te o f fu n d s
a v a ila b ility a r e fu r n is h e d .

iii) W h e th e r th e r e q u is itio n is m a d e o u t o n th e b a s is o f o n e item - o n e

fo r m .

A c h e c k is a ls o m a d e w h e th e r P r ic e lis t N o . a n d d e s c r ip tio n a r e c or r e c tly

fu r n is h e d .

In s o m e of th e R a ilw a y s ( S to r e s d e p o ts ) q u a n tity to b e is s u e d is a ls o
a u th o r is e d b y th e le d g e r s e c tio n . In c a s e of r a w m a te r ia ls , it is to b e c h e c k e d ,
w h e th e r th e s tor e s h a v e n o t a lr e a d y b e e n r e s e r v e d a g a in s t w o r k - o r d e r s p la c e d
on w orkshops.

A fte r a th o r o u g h c h e c k , th e r e q u is itio n s a r e fo r w a r d e d to th e r e s p e c tiv e

is s u e w a r d s w ith in 2 4 h o u r s o f th e r e c e ip t in th e le d g e r s e c tio n .

T h e is s u in g w a r d w ill r e m o v e th e m a te r ia ls a n d s e n d th e m to d e s p a tc h
s e c tio n o r h a n d o v e r th e m a te r ia ls to th e a u th o r iz e d r e p r e s e n tativ e . B e fo r e
is s u e /h a n d in g o v e r to th e d e s p a tc h s e c tio n , th e D e p o t s to r e k e e p e r w ill p r e p a r e
is s u e n o te s a n d n u m b e r th e s a m e . T h e n , e n tr y is m a d e in th e is s u e r e g is te r . s ix
c o p ie s o f th e r e q u is itio n a r e p r e p a r e d b y th e in d e n te r s a n d fiv e c o p ie s a r e s e n t
to th e d e p o t, r e ta in in g th e 1 s t c o p y w ith th e m . Is s u e n o te p a r tic u la r s a r e
e n te r e d in a ll th e fiv e c o p ie s a n d d is t r ib u te d a s u n d e r :

2 n d c o p y r e ta in e d in th e w a r d fo r r e c o r d .

3 r d c o p y d e p o t sto r e s a c c o u n ts th r o u g h le d g e r .

84
 4 th c o p y d e p o t sto r e s a c c o u n ts th r o u g h le d g e r , w h o fo r w a r d s th e
s a m e to th e d iv is io n a l C o n tr o llin g O ffic e r o f th e c o n s ig n e e w ith a d v ic e
o f tr a n s fe r d e b its.

5 th & 6 th c o p y s e n t to in d e n te r a lo n g w ith th e m a te r ia ls .

T h e c o n s ig n e e /in d e n te r a c k n o w le d g e s th e 5 th c o p y a s a to k e n o f h a v in g
r e c e iv e d th e m a te r ia l in fu ll a n d r e tu r n it to th e s to r e s d e p o t, w h o p a ir s th e
s a m e w ith th e 2 n d c o p y , r e ta in e d in th e w a r d , to e n s u r e th a t th e m a te r ia ls h a v e
b e e n r e c e iv e d b y th e c o r r e ct p a rty .

T h e c o n s ig n e e /in d e n te r fo r w a r d s th e 6 th c o p y to h is c o n tr o llin g o ffic e r ,

w h o c h e c k s it w ith th e 4 th c o p y , r e ta in e d w ith th e a d v ic e o f tr a n s fe r d e b it
r e c e iv e d fr o m th e D e p o t S to r e s A c c o u n ts . H e a c c e p ts th e d e b it a n d r e tu r n s th e
b ill to s to r e s a c c o u n ts .

4 .4 0 A c c o u n t a l o f Is s u e N o t e s :

R e q u is itio n in fo r m S .1 3 1 3 a r e p r e p a r e d in s ix c o p ie s b y th e in d e n te r
C o p ie s N o .2 to 6 a r e s u b m itte d to th e fe e d in g d e p o t, d u ly r e ta in in g th e 1 s t c o p y
a s o ffic e c o p y fo r r e c o r d . In th e s tor e s d e p o t a ctio n is ta k e n a s u n d e r :

2 n d & 4 th - A fte r c om p le tin g th e p r o c e s s , th e s e tw o c o p ie s a r e fo r w a r d e d

to le d g e r s e ctio n . In th e le d g e r s e ctio n , th e is s u e p a r tic u la r s a r e p o s te d in
th e d e p o t c o m p u te r a n d th e tw o c o p ie s a r e s e n t to s to r e s a c c o u n ts , w h o
fo r w a r d s 3 r d c o p y to M a in fr a m e c o m p u te r fo r u p d a tin g th e tr a n s a c tio n
r e g is te r . S to r e s a c c o u n ts pr e p a r e s A d v ic e s o f tr a n s fe r d e b it s u m m ar ie s r e c e iv e d
fr o m M a in fr am e c o m p u te r. T h is a d v ic e o f tr a n s fer d e b it a lo n g w ith th e 4 th c o p y , is
s e n t to th e c o n tr o llin g o ffic e r o f th e in d e n te r , r e ta in in g th e 3 r d c o p y fo r
r e c o r d , o n r e c e ip t fr o m c om p u te r .

5 th & 6 th - T h e s e tw o c o p ie s a r e s e n t to th e in d e n te r a lo n g w ith th e
m a te r ia ls . In d e n te r a c k n o w le d g e s th e r e c e ip t o f m a te r ia l a n d r e tu r n s c o p y n o .
5 to th e s to r e s d e p o t. T h is is p a ir e d w ith c o p y N o .2 a n d r e ta in e d in th e w a r d . If
c o p y N o .5 is n o t r e c e iv e d , th e m a tter is ta k e n u p w ith th e in d e n te r a n d h is
c o n tr o llin g o ffic e r to e n s u r e th e r e tu r n o f th e 5 th c o p y .

In d e n te r , a fte r n o tin g th e is s u e p a r tic u la r s in h is r e c o r d, fo r w a r d s c o p y

N o .6 to h is C o n tr o llin g o ffic e r , w h o p a ir s th e 6 th c o p y w ith c o p y N o .4 r e c e iv e d
b y h im a lo n g w ith th e A d v ic e o f tr a n s fe r d e b its fr o m D e p o t S to r e s A c c o u n ts .
C o p y N o .6 is u tilis e d fo r th e p u r p o s e o f v er ific a tio n o f d e b it s u m m a r y a n d fo r
a c c e p tin g th e d e b it.

85
M e r it s o f t his P r o c e d u r e :

i. B y g e ttin g b a c k th e 5th c o p y fr o m in d e n te r , D e p o t g ets th e c o n fir m atio n

th a t th e m a ter ia l h a s b e e n r e c e iv e d b y th e c o r r e c t p a r ty.

ii. b y g e ttin g th e 6 th c o p y fr om th e in d e n te r , th e C o n tr o llin g o ffic e r is

s a tis fie d th a t th e m a te r ia ls , r e q u is itio n e d b y h is s u b o r d in a te , h a v e b e e n
r e c e iv e d a n d a c c o u n te d b y h im p r o m p tly.

iii. S to r e s a c c o u n ts for w a r d s th e 4th c o p y to th e C o n tr o llin g o ffic e r , a lo n g

w ith th e A d v ic e o f tr a n s fe r d e b it e v e r y d a y . T h e c o n tr o llin g o ffic e r
c o m p a r e s it w ith th e 6 th c o p y r e c e iv e d fr o m h is s u b o r d in a te . If 6th c o p y
is n o t r e c e iv e d fr o m h is s u b o r d in a te , h e im m e d ia te ly ta k e s u p w ith a ll
concerned.

iv . D e p o t S to r e s A c c o u n ts o ffic e r a ls o w a tc h e s th e a c c e p ta n c e o f d e b it b y
th e C o n tr o llin g o ffic e r .

T h e s e v a r io u s c h e c k s a t th e S to r e s d e p o t, S to r e s A c c o u n ts a n d a ls o b y
th e C o n tr o llin g o ffic e r o f th e in d e n te r e n s u r e th a t th e m ate r ia ls in d e n te d a r e
r e c e iv e d b y th e g e n u in e c o n s u m e r s .

D e - M e r it s : E v e n a fte r is s u e o f s e v e r a l r e m in d e r s , c o p y N o .5 is n o t r e tu r n e d to
S to r e s d e p o t. T h is a d d s u n n e c e s s a r y c le r ic a l w o r k a n d w a s te o f p r e c io u s tim e
fo r th e s u p e r v is o r s a n d D e p o t offic e r s to e n s u r e th a t th e m ate r ia ls h a v e b e e n
r e c e iv e d b y th e c o r r e ct p a rty .

R a is in g o f d e b it s - S to r e s A c c o u n ts a r e s e n d in g A d v ic e o f tr a n s fer d e b its
a lo n g w ith c o p y N o .4 o f th e is s u e n o te d a ily to th e C o n tr o llin g o ffic e r . H e
a llo c a te s th e s u m m a r ie s a n d p o s ts th e m in th e a llo c a tio n r e g is te r o r w o r k s
r e g is te r a s th e c a s e m a y b e . T h e c o p y N o .4 r e c e iv e d w ith th e s u m m a r ie s
s h o u ld b e p a ir e d w ith c o p y N o .6 r e c e iv e d fr o m h is s u b o r d in a te ( In d e n te r) .

In th e S to r e s A c c o u n ts , d a ily s u m m a r y for th e la s t d a te o f th e m o n th is
p r e p a r e d in tr ip lic a te , w h ic h fo r m s th e m o nth ly b ill o f c r e d its or d e b its . T w o
c o p ie s a r e s e n t to th e C o n tr o llin g o ffic e r c o n c e r n e d fo r a c c e p ta n c e , a llo c a tio n
a n d r e tu r n o n e c o p y to S tor e s A c c o u n ts .

C o n tr o llin g o ffic e r , a fte r v e r ific a tio n , a c c e p ts th e d e b its , d u ly fu r n is h in g th e

a llo c a tio n n u m b e r a n d r e tu r n s th e b ill to th e S to r e s A c c o u n ts o f th e S tor e s d e p o t.

T h u s , d e b its a r e p o s te d in th e a llo c a tio n /w o r k s r e g is te r in th e c o n tr o llin g

o ffic e .

86
4 .4 1 A c c o u n t a l o f M a t e r ials r e c e iv e d f r o m t h e S t o r e s D e p o t s b y t h e
In d e n t e r s :

i) T h e c o ntr o llin g o ffic e r 's s p e c im e n s ig n a tu r e is s e n t to th e d e p o t fo r r e c o r d.

T h e s ig n a tu r e in t h e r e q u is itio n is v e r ifie d w ith D e p o t r e c o r d a s to th e
g e n u in e n e s s o f th e in d e n t.

ii) W h e n m a ter ia ls a r e d e s p a tc h e d th r o u g h R a il, c o p ie s N o .5 & 6 a r e

s e n t to th e in d e n te r w h o h a s to r etu r n c o p y N o .5 , d u ly c k n o w le d g e d
w ith in a r e a s o n a b le tim e a s a to k e n o f h a v in g r e c e iv e d th e m a te r ia l
c o r r e c tly . If it is n o t r e c e iv e d w ith in a r e a s o n a b le tim e , th e is s u in g w a r d
w ill s e n d r e m in d e r s fo r th e r e tu r n of c o p y N o .5 . If it is still n o t r e c e iv e d , th e
m a tte r w ill b e ta k e n u p w ith th e c o n tr o llin g o ffic e r .

iii) W h e n m a te r ia ls a r e to b e h a n d e d o v e r to th e a u th o r iz e d r e p r e s e n tativ e s a t
th e d e p o t, th e a u th o r is a tio n le tter , d u ly a tte stin g h is s ig n a tu r e a n d h is
p h o to id e n tity c a r d , a r e to b e v e r ifie d b e fo r e is s u e .

iv ) T h e in d e n te r , o n r e c e ip t o f th e m a te r ia l, e n ter s th e is s u e n ote p a rtic u la r s

in h is r e c o r d a n d fo r w a r d s c o p y N o .6 to h is C o n tr o llin g o ffic e r . T h e
d e p o t e n s u r e s th e pr o m p t r e c e ip t o f c o p y N o .5 b a c k fr o m th e in d e n te r d u ly
a c k n o w le d g e d .

v) C o p ie s N o .3 a n d 4 a r e s e n t to S to r e s A c c o u n ts , w h o fo r w a r d s th e c o p y
N o .4 a lo n g w ith a d v ic e o f tr a n s fe r d e b it d a ily s u m m a r y to th e C o n tr o llin g
O ffic e r.

v i) T h e C o n tr o llin g o ffic e r ta llie s c o p y N o .4 w ith c o p y N o .6. If e v e r y th in g is

in o r d e r , h e a llo c a te s to th e c o r r e ct h e a d a n d e n te r s th e s a m e in h is
r e g is te r . O n r e c e ip t o f th e b ill fr o m th e S to r e s A c c o u n ts a t th e e n d o f th e
m o n th , h e fu r n is h e s a llo c a tio n p a r tic u la r s o n th e b ill a n d a c c e p ts th e d e b it
a n d r e tu r n s th e b ill to th e S to r e s A c c o u n ts.

4 .4 2 P r o c e d u r e o f h a n d in g over th e m a t e r ia ls th ro u g h bearer and

p r e p a r a t io n o f G at e P a s s :

N o r m a lly , m a te r ia ls a r e d e s p a tc h e d th r o u g h g o o d s /p a r c e ls . O n ly in e x tr a -
o r d in a r y c a s e s , m a te r ia ls a r e h a n d e d o v e r to th e m e s s e n g e r o f th e in d e n te r
w h o is d u ly a u th o r is e d b y th e c o m p ete n t a u th o r ity to c o lle c t th e m ate r ia ls .

In th e d e p o t, th e a u th o r is a tio n le tte r o f th e m e s s e n g e r a n d h is p h o to -
id e n tity c a r d a r e c h e c k e d , b e fo r e a c tio n is ta k e n to d e liv e r th e m a te r ia ls . T h e n ,
is s u e n o te s a r e p r e p a r e d a n d th e m a te r ia ls h a n d e d o v e r to th e m e s s e n g e r
w ith c o p y N o .5 a n d 6 , d u ly o b ta in in g h is s ig n a tu r e o n c o p y N o .2 , a s w e ll a s , o n
th e is s u e r e g is te r fo r h a v in g r e c e iv e d th e m ate r ia l.

87
 N o m a te r ia l is a llo w e d to g o o u ts id e th e g ate w ith o u t a g a te p a s s . G a te
p a s s is p r e p a r e d in d u p lic a te b y th e w a r d in fr o m N o . S - 1 3 4 9 , w h ic h s h o w s .

i. T h e n u m b e r o f m e n w ith th e ir tic k e t n u m b e r s.
ii. Num ber of packages
iii. T h e n u m b e r a n d d a te of v o u c h e r a g a in s t w h ic h th e m a te r ia l is s e n t.
iv . W h e th e r R a ilw a y o r p r iv a te p r o p e rty .

P e r s o n s p r e p a r in g g a te p a s s e s s h o u ld a ffix th e ir in itia ls , b e fo r e s u b m ittin g

th e m fo r s ig n a tu r e . O n ly D e p o t s to r e - k e e p e r/G r.I is a u th o r is e d to s ig n th e
G a te P a s s ( p ar a 1 3 5 0 S )

A t th e g a te , m a te r ia ls a r e c h e c k e d w ith th e G a te p a s s b y th e s e c u r ity
s ta ff. T h e g a te p a s s e s a r e c o lle c te d fo r th e d a y a n d s e n t to th e D e p o t S to r e -
k e e p e r th e n e x t d a y fo r c o u n te r c h e c k . T h e g a te p a s s a fter a c h e c k is r e tu r n e d to
th e S e c u r ity s taff.

A ll g a te p a s s e s s h o u ld b e s c o r e d a c r o s s in o r d e r to p r e v e n t th e ir m is u s e
a n d th e n file d b y th e s e c u r ity s taff.

4 .4 3 M O N T H L Y IN S P E C T IO N O F R E C E IP T S E C T IO N O F S T O R E S D E P O T B Y
IS A /A S V :

In a S to r e s D e p o t th e r e c e ip t S e c tio n , c o m m o n ly c a lle d th e R e c e ip t
s e c tio n d e a ls w ith th e a c tu a l r e c e ip t s o f m a te r ia ls a n d a ll d o c u m e n ts r e la tin g to
r e c e ip ts . R e c e ip t s e c tio n is in d e p e n d e n t o f th e s to c k in g w a r d s a n d a ll m a te r ia ls
r e c e iv e d in th e s to r e s d e p o t a r e g e n e r a lly s ta c k e d p r o p e r ly in th e r e c e ip t
S e c tio n . M a te r ia ls u n d e r r e c e ip t s h o u ld o n n o a c c o u n t b e m ix e d u p w ith e x is tin g
s to c k o f s to r e s in th e d e p o t. T o a v o id d o u b le h a n d lin g , d a m a g e o r d e te r io r a tio n
o f s to r e s due to r e p e a te d h a n d lin g , h e a v y ite m s o f sto r e s and la r g e
c o n s ig n m e n ts o f s to r e s m a y b e u n lo a d e d d ir e c tly in th e w a r d c o n c e r n e d b u t k e p t
d is tin c tly s e p a r a te fr o m th e r e s t of th e s to c k a lr e a d y ta k e n to b o o k s . D ir e c t
u n lo a d in g o f m a te r ia ls u n d e r r e c e ip t in th e s to c k in g w a r d m u st in v a r ia b ly b e
d o n e b e in g w itn e s s e d & a c k n o w le d g e d b y th e c o n c e r n e d W a r d K e e p e r to a v o id
s u b s e q u e n t d is p u te .

In te rm s of p a r a 1 2 2 5 - S th e r e c e ip t b r a n c h o f th e sto r e s d e p o t is r e q u ir e d
to b e in s p e c te d b y th e IS A /S V e v e r y m o n th to s e e a n d r e p o rt th at th e r e is n o
a b n o r m a l d e la y in a c k n o w le d g e m e n t o f m a te r ia ls in c lu d in g th e s e r e c e iv e d
w ith o u t d o c u m e n ts a n d th e r e is n o d e la y in h a n d in g o v e r th e m ate r ia l o n to w a r d
k e e p e r a fte r a c c e p ta n c e .

In te rm s of p a r a 2 4 3 8 - S & 2 1 3 9 - S , if m ate r ia ls a r e n o t r e c e iv e d w ith in th e

r e a s o n a b le p e r io d a fte r r e c e ip t o f d o c u m e n ts o r s h o rt r e c e ip ts, s u ita b le a c tio n
h a s to b e ta k e n to in v e s tig a te th e m is s in g o r s h o r t c o n s ig n m e n ts .

88
 T h e e n t r ie s in t h e p r o g r e s s r e g is t e r o f p u r c h a s e a r e c o m ple t e a n d
b r in g o u t t h e f o llow in g :-

i) C a s e s o f in o r d in a te d e la y in th e a c c o u n ta l o f m a te r ia ls r e c e iv e d in th e
d e p o t.

ii) C a s e s in w h ic h m a te r ia ls h a v e n o t b e e n r e c e iv e d w ith in a r e a s o n a b le
p e r io d a fte r th e r e c e ip t of th e r e le v a n t d o c u m e n ts.

iii) M a te r ia ls r e c e iv e d in a d v a n c e o f th e r e c e ip t o f th e r e le v a n t d o c u m e n ts b u t
n o t ta k e n to s to c k b y o p e r a tin g s to c k a d ju s t m e n t a c c o u n t in te r m s o f p a r a
1217 -S .

iv ) T h a t th e s a m p le R e g is te r is m a in ta in e d b y th e R e c e ip t s e c tio n a s r e q u ir e d
u n d e r th e r u le s a n d th e p r o v is io n s o f p a r a 1 2 2 2 - S a r e fo llo w e d in th is
r e s p e c t.

v) th a t th e r e g is te r p e rta in in g to r e je c tio n o f m ate r ia ls a t th e tim e o f s u p p ly

is p r o p e r ly m a in ta in e d a n d n e c e s s a r y a c tio n is ta k e n fo r th e r e tu r n o f
r e je c te d m a te r ia ls . If th e r e is a n y d e la y o n th e p a r t o f th e S u p p lie r fo r liftin g
th e r e je c te d m ate r ia l, g r o u n d r e nt h a s to b e le v ie d a s p e r th e p r o c e d u r e .

v i) th a t a ll o th e r r e g is te r s r e q u ir e d to b e m a in ta in e d a r e b e in g p r o p e r ly
m a in ta in e d b y th e r e c e ip t s e c tio n o f th e d e p o t.

v ii) o th e r m a tte r s r e la tin g to r e c e ip ts th a t a ttr a c t n o tic e r e q u ir in g th e atte n tio n

o f th e D e p o t O ffic e r .

4 .4 4 T h e f o llow in g R e g is t e r s s h o u ld b e in s p e c t e d b y IS A /A S V .

a ) W e ig h m e n t R e g is t e r ( S - 1 2 1 5 ) :

T h e D e p o ts m a in ta in a W e ig h m e n t R e g is te r to r e c o r d w e ig h m e n ts o f a ll
r e c e ip ts . It is to b e e n s u r e d th at th e w e ig h m e n t is fille d u p p r o m p tly b y th e
R e c e iv in g s e c tio n . A n y ir r e g u la r ity in th e r e c o r d in g in th e W e ig h m e n t R e g is te r is
to b e b r o u g h t o u t in th e R e p o r t to b e s u b m itte d fo c u s in g th e a tte n tio n o n th e
p o s s ib le a d v e r s e c o n s e q u e n c e s a r is in g o u t o f s u c h d e v ia tio n s fr o m th e
p r o c e d u r e . It h a s to b e s e e n th a t p la c e m e n t m e m o s a r e p a s s e d o n to th e S to r e s
D e p o t a n d th a t a ll w a g o n s c o v e r e d b y p la c e m e n t m e m o a r e a c c o u n te d fo r in th e
W e ig h m e n t R e g is te r .

89
b ) R e c e ip t R e g is t e r ( S - 1 2 1 9 ) :

D iffe r e n t s e ts o f R e c e ip ts R e g is te r s a r e m a in ta in e d fo r d iffe r e n t ty p e s o f
S to r e s r e c e iv e d . T h is e m b r a c e s th e s e v e r a l k in d s o f r e c e ip t c o n te m p la te d in
p a r a 1 2 1 8 - S . R e fe r e n c e o f th e s e r ia l n u m b e r in W e ig h m e n t R e g is te r s h o u ld
b e q u o te d in th is R e g is te r . T h e v e r ific a tio n s ta ff s h o u ld e n s u r e a n d s a tis fy
th e m s e lv e s th a t a ll th e ite m s r e c o r d e d in th e w e ig h m e n t R e g is te r fin d a p la c e in
th e R e c e ip ts R e g is te r a s w e ll. R .O .s a r e b e in g p r e p a r e d a fte r th e in s p e c tio n o f
th e m ate r ia ls r e c e iv e d in th e D e p o t w h ic h a r e s ig n e d b y G a z ette d O ffic e r of
th e In s p e c tio n s e c tio n o f th e D e p o t. R O r e fe r e n c e s h o u ld b e q u o te d in th e
R e c e ip t R e g is te r . T h e W a r d K e e p e r s to w h o m th e m a te r ia ls a r e h a n d e d o v e r
a r e r e q u ir e d to r e c o r d h is in itia ls in th e R e g is te r s in to k e n o f th e
a c k n o w le d g e m e n t o f th e c o r r e ct r e c e ip t of th e m a ter ia ls a s p e r th e R O . T h e
v e r ific a tio n s ta ff s h o u ld s e e th a t th is is d o n e in a ll c a s e s .

T h e v e r if ic a tio n s t a f f s h o u ld e x e r c is e s c r u tin y t o e n s u r e t h a t : -

i) T h e r e is n o a b n o r m a l d e la y in th e a c c o u n ta l o f th e m a te r ia ls r e c e iv e d in th e
D e p o t, in c lu d in g th e m a te r ia ls r e c e iv e d w ith o u t d o c u m e n ts.

ii) T h e r e is n o d e la y in h a n d in g o v e r th e m a te r ia ls fr o m th e r e c e iv in g
s e c tio n to th e c o n c e r n e d W ar d K e e p e r a fte r in s p e c tio n a n d a c c e p ta n c e b y
th e D e p o t O ffic e r .

iii) In th e c a s e o f th e m ate r ia ls n o t r e c e iv e d w ith in a r e a s o n a b le tim e afte r th e

r e c e ip t o f th e d o c u m e n ts or s h o rt r e c e ip ts a g a in s t o r d e r s p la c e d , w h e th e r
s u ita b le a c tio n h a s b e e n ta k e n to in v e s tig a te th e m is s in g o r s h o r t
c o n s ig n m e n ts in te r m s o f p a r a 2 1 2 2 - S a n d p ur s u e d fu rth e r till fin a lis a tio n .

iv ) T h e e ntr ie s in th e p r o g r e s s r e g is te r of P u r c h a s e O r d e r s a r e c o m p le te d
a n d c a s e s w h e r e th e fir m s h a v e a b n o r m a lly d e la y e d in e ffe c tin g s u p p ly
a g a in s t th e d e liv e r y d a te s s tip u la te d in th e o r d e r a n d in c a s e o f d e la y in
r e tu r n in g th e m a te r ia ls s e n t fo r te s tin g o r a p p r o v a l e tc . r e a s o n s a r e
b r o u g h t o u t to th e s a tis fa ctio n o f th e c o n tr o llin g o ffic e r .

4 .4 5 R o le o f P r o g r e s s S e c t io n a n d U n lo a d in g S e c t io n in t h e R e c e ip t
S e c t io n :

i) T o a r r a n g e fo r th e w e ig h m e n t o f a ll th e w a g o n s , w h e n th e y a r e fu lly lo a d e d
a n d la te r o n , a fte r th e s to r e s a r e u n lo a d e d a n d to r e c o r d th e s a m e in th e
r e le v a n t r e g is te r . T a r e w e ig h t is a ls o n o te d in th e r e g is te r .

ii) W h e n m a ter ia ls a r e r e c e iv e d th r o u g h tr o lle y , tr u c k, lo r r y , c a rt etc ., th e y

s h o u ld b e w e ig h e d a n d r e c o r d e d in th e w e ig h m e n t r e g is te r.

90
iii) L in k in g u p m a te r ia ls w ith r e le v a n t v o u c h e r s , in v o ic e s e tc . is to b e d o n e a s
q u ic k ly a s p o s s ib le . M a te r ia ls a r e to b e s ta c k e d in th e a p p r o p r i a te p la c e o f
th e R e c e ip t S e c tio n .

iv ) T h is s e c tio n s ta ff h a s to s ig n th e d e liv e r y b o o k o f c o m m e r c ia l d e p a r tm e n t
fo r h a v in g ta k e n o v e r th e m a te r ia l.

v) In th e c a s e o f s h o r t r e c e ip t, a n e n tr y s h o u ld b e m a d e in th e d e liv e r y
b o o k w ith th e c o n s e n t o f th e G o o d s s u p e r v is o r a n d a c e r tific a te to th a t
e ffe c t s h o u ld b e o b ta in e d .

v i) If p a c k a g e s a r e d a m a g e d /ta m p e r e d w ith o r in d is tu r b e d c o n d itio n ,

c o n s ig n m e n ts s h o u ld b e w e ig h e d in th e p r e s e n c e o f c o m m e r c ia l a n d R P F .
S ta ff a n d q u a lify in g d e liv e r y r e m a r k s a r e r e c o r d e d in th e d e liv e r y b ook.
A fte r th is o n ly , th e R a ilw a y R e c e ip t is s u r r e n d e r e d a n d o p e n d e liv e r y
is r e q u e s te d th r o u g h a m e m o w ith in 4 8 h o u r s .

v ii) T h e s e c tio n s h o u ld e n s u r e th a t d am a g e a n d d e fic ie n c y m e s s a g e is g o t

is s u e d b y th e c o m m e r c ia l s ta ff in a ll s u c h c a s e s of d e fic ie n c y .

v iii) D u r in g th e o p e n d e liv e r y , c o n te n ts b o o k e d a r e c h e c k e d w ith c h a lla n o r

p a c k in g s lip .

ix ) A n o p e n d e liv e r y r e p o r t is p r e p a r e d a n d s ig n e d b y c o m m er c ia l, s to r e s
a n d R P F . S ta ff. A c o p y is c o lle c te d fo r p r efe r r in g a c la im .

x) C la im s s h o u ld b e p r e fe r r e d w ith o u t lo s s o f tim e .

x i) C la im s a ls o s h o u ld b e p r e fe r r e d in c a s e o f n o n - r e c e ip t o f m a te r ia ls ,
a tle a s t a fter tw o m o n th s b u t b e fo r e s ix m o nth s fr o m th e d a te o f b o o k in g .

x ii) F in a lly , th e m a te r ia ls s h o u ld b e h a n d e d o v e r to th e R e c e ip t and

In s p e c tio n s e c tio n a n d th e e n tr y in th is r e g is te r s h o u ld b e c lo s e d a n d
a ls o th e e n tr y in th e w a g o n /c o n s ig n m e n t r e g is te r, g iv in g th e D R R N o .

4 .4 6 P r e c a u t io n s t o b e t a k e n w h ile e x c e r c is in g Q u a n t it y and Q u a lit y

C h e c k s a t t h e t im e o f R e c e ip t a n d In s p e c t io n o f m a t e ria ls :

i) Q u a n t it y C h e c k : P a c k a g e s s h o u ld b e o p e n e d w ith o u t d e la y a n d c o n te n ts
c h e c k e d th o r o u g h ly . In c a s e o f s h o r ta g e s /d a m a g e /b r e a k a g e , s u p p lie r s h o u ld
b e a d v is e d im m e d ia te ly . In c a s e o f v a lu a b le c o n s ig n m e n t, it is a lw a y s b e tte r
th a t a p a n c h a n a m a is p r e p a r e d fo r s h o r ta g e s .

91
 R e c e ip t n o te is is s u e d fo r q u a n tity a c tu a lly r e c e iv e d , it is u n d e s ir a b le to
d e la y th e o p e n in g o f th e c o n s ig n m e n ts . T h e p a c k a g e s ar e n o t g e n e r a lly
w a te r tig h t a n d if m o is tu r e h a s e n ter e d a n d d a m a g e d th e m ate r ia l, s u p p lie r c a n n o t
b e h e ld r e s p o n s ib le .

S u p p lie r s m a y n o t a c c e p t s h o rta g e s , if th e y a r e a d v is e d a fte r u n d u ly

lo n g p e r io d . Q u a n tity c h e c k s h o u ld b e 1 0 0 % . F r a g ile ite m s s h o u ld b e c h e c k e d
c a r e fu lly . T h e c u s to d ia n o f th e R e c e ip t s e c tio n is r e s p o n s ib le fo r q u a n tity
c h e c k in g .

ii) Q u a lit y C h e c k : D e p o t o ffic e r s h o u ld c h e c k th e q u a lity o f m a te r ia ls p e r s o n a lly ,

if th e y c o n fo rm to o r d e r d e s c r ip tio n a n d s p e c ific a tio n . If n e c e s s a r y , h e c a n
h a v e th e m te s te d b y th e c o n s ig n e e /C M T o f th e R a ilw a y s . If th e r e is a n e e d ,
te s tin g c a n b e d o n e b y a p p r o v e d a g e n c y . N o m a te r ia l c a n b e a c c e p te d w ith o u t
th o r o u g h te s tin g a n d c h e c k in g .

c ) R E J E C T E D S T O R E S R E G IS T E R :

i) M a te r ia ls r e c e iv e d a g a in s t v a r io u s p u r c h a s e o r d e r s s h o u ld b e g o t
in s p e c te d b y th e In s p e c tio n B r a n c h o f th e D e p o t, a n d r e je c te d if th e y a r e
n o t in a c c o r d a n c e w ith th e s p e c ific a tio n g iv e n in th e o r d e r . T h e fir m s
s h o u ld b e a d v is e d im m e d ia te ly to r e m o v e th e r e je c te d m a ter ia ls . A ll s u c h
r e je c te d m a te r ia ls s h o u ld b e r e m o v e d fr o m th e r e c e iv in g s e c tio n a n d
s h o u ld b e p la c e d s e p a r a te ly . T h e v e r ific a tio n s ta ff s h o u ld s e e a ll c a s e s o f
r e je c te d s to r e s a n d r e p o r t in o r d in a te d e la y s in th e r e m o v a l o f s u c h s to r e s
b y th e F ir m s .

ii) T h e v e r ific a tio n s ta ff s h a ll e n s u r e th a t th e g r o u n d r e nt c h a r g e s w h e r e v e r

d u e , h a v e b e e n r e c o v e r e d a n d c r e d ite d to th e R a ilw a y s a c c o u n t. In c a s e s
w h e r e g r o u n d r e n t c h a r g e s h a v e b e e n w a iv e d , it s h o u ld b e e n s u r e d th a t
th e s a n c tio n o f th e c o m p e te n t a u th o r ity h a s b e e n o b ta in e d in te r m s o f
ite m N o .1 .3 8 o f p a r t- G S to r e s M a tte r s of S .O .P .

iii) IR S . C o n d itio n 1 5 0 2 c le a r ly s ta te s th a t th e c o n s ig n e e h a s g o t th e r ig h t
to g e t in s p e c te d a n d p a s s e d b y a n y o f th e in s p e c tin g a g e n c y . E v e n
D G S & D h a s g o t a r ig h t to in s p e c t a n d r e je c t th e m a te r ia ls , w h ic h w a s
e a r lie r h a v e a c c e p te d th a t th e c o n s ig n e e 's r ig h t o f r e je c tio n is a b s o lu te
a n d u n q u a lifie d .

N o r m a lly , c o n s ig n e e s a r e e x p e c te d to in s p e c t th e s u p p ly a s e a r ly a s
p o s s ib le a n d in c a s e o f r e je c tio n , it s h o u ld b e d o n e : -

a) ( In c a s e of D G S & D c o n tr a c t) w ith in 4 5 d a y s o f a c tu a l d e liv e r y ( b u t in m o s t

o f th e c o ntr a c ts, it is s p e c ifie d a s 3 0 d a y s ) .

b) ( In d ia n T e le p h o n e In d u s tr ie s ) w ith in 3 0 d a y s o f a c tu a l d e liv e r y .

92
c) ( R a ilw a y O r d e r s ) a s e a r ly a s p o s s ib le .

iv ) In r e s p e c t o f m a ter ia ls p r e - in s p e c te d a t th e fir m 's p r e m is e s , in s p e c te d

d u r in g m a n u fa c tu r e o r b e fo r e d e liv e r y o r d e s p a tc h a t c o ntr a c tor 's
p r e m is e s th e c o n s ig n e e w ill is s u e c o m m u n ic a tio n o f r e je c tio n , w ith in 9 0
d a y s fr o m th e d a te o f a c tu a l d e liv e r y th e r e o f.( p a r a 1 5 0 2 & 1 5 0 4 o f IR S
c o n d itio n s ) .

v) W h e n th e m a te r ia ls a r e r e je c te d b y th e D e p o t O ffic e r , th e m a te r ia l is
lifte d a n d s e n t to R e je c tio n S e c tio n a lo n g w ith th e file . T h is S e c tio n
im m e d ia te ly s e n d s a n a d v ic e in th e p r e s c r ib e d fo r m N o . S - 7 6 4 to th e
s u p p lie r , p u r c h a s e r a n d c o n c e r n e d A c c o u n ts O ffic e r , in s p e c tin g o ffic e r ,
g iv in g d e ta ils o f th e r e a s o n s fo r r e je c tio n a n d a d v is in g th e F ir m to r e m o v e
th e r e je c te d m a te r ia ls w ith in 1 4 /2 1 d a y s fr o m th e d a te of r e c e ip t o f le tte r .

v i) If th e s u p p lie r d o e s n o t r e m o v e th e r e je c te d m ate r ia ls w ith in th e s tip u la te d

p e r io d , h e w ill h a v e to p a y g r o u n d r e n t a t R s .1 .0 0 p e r d a y fo r a r tic le s le s s
th a n 2 c ft o r 5 0 k g s in w e ig h t. R s .5/ - p e r d a y fo r b u lk ie r a n d h e a v ie r ite m s.

v ii) In a d d itio n , in w a r d fr e ig h t c h a r g e s a n d in c id e n ta l c h a r g e s , in te rm s o f p a r a
2 2 0 3 o f IR S c o n d itio n s , a r e to b e in v a r ia b ly r e c o v e r e d fr o m th e d e fa u lte r
T e s tin g c h a r g e s a r e a ls o r e c o v e r e d . A d v ic e s h o u ld b e s e n t to th e
c o n c e r n e d p a y in g u n its o f th e A c c o u n ts O ffic e to m a k e th e r e c o v e r y fr o m
a n y o f th e o u ts ta n d in g b ills in c lu d in g a d v a n c e p a y m e n t, if a lr e a d y m a d e to
th e p a r ty .( A s p e r 2 3 2 8 - S , in c id e n ta l c h a r g e s a r e c h a r g e d a t 2 p e r c e n t, in
th e c a s e o f d ir e c t s a le s o f n o r m a l sto c k s ) .

v iii) A s p e r C o d e p a r a 7 6 2 - S , in c a s e s w h e r e fu ll o r p a r t p a y m e nt h a s a lr e a d y
b e e n m a d e to th e s u p p lie r , th e r e je c te d s to r e s s h o u ld n o t b e d e liv e r e d to
th e m u n le s s : -

a) th e r e je c te d s u p p ly is r e p la c e d b y a n e q u iv a le n t q u a n tity o f
a c c e p ta b le m a te r ia l o r

b) it is c o n fir m e d b y th e A c c o u n ts O ffic e r th at th e s u p p lie r h a s

r e fu n d e d th e a m o u n t a lr e a d y p a id .

c) th e p u r c h a s e r a u th or is e s th e r em o v a l,a fte r ta k in g a d e q u a te
s te p s to s afe g u a r d th e in te r e s ts o f th e G o v e r nm e n t.

ix ) F o r s to r e s w h e r e pr e - in s p e c tio n h a s b e e n d o n e a t th e s u p p lie r 's

p r e m is e s /w o r k s b e fo r e d e s p a tc h a n d w h ic h a r e r e je c te d by th e
c o n s ig n e e , it h a s to b e e n s u r e d th a t a jo in t in s p e c tio n h a s b e e n c a r r ie d
o u t b y th e c o n s ig n e e w ith th e r e p r e s e n ta tiv e o f th e in s p e c tin g a g e n c y ,
b e fo r e r e je c te d m ate r ia ls a r e r etu r n e d to th e s u p p lie r .

93
x) W h e r e s t o r e s h a v e b e e n d e s p a t c h e d b y r a il a r e r e je c t e d, t h e f o llow in g
p r o c e d u r e s h o u ld b e a d o p t e d : -

T h e s u p p lie r m a y ta k e th e r e je c te d g o o d s , e ith e r a t th e sta t io n

w h e r e th e y a r e r e je c te d o r a t th e s ta tio n fr om w h ic h th e y w e r e s e n t. T h e
s u p p lie r s h a ll p a y th e c a r r ia g e c h a r g e s o n th e r e je c te d c o n s ig n m e n t a t
P u b lic T a r iff R a te s fr o m s ta tio n o f d e s p a tc h to th e s ta tio n w h e r e th e y a r e
r e je c te d . If h e s e le c ts to ta k e b a c k th e g o o d s a t th e s tatio n fr o m w h ic h
th e y w e r e d e s p a tc h e d , th e g o o d s w ill b e b o o k e d to h im fr e ig h t - to p a y a t
P u b lic T a r iff R a te s .

x i) R a ilw a y s m a y e x p lo r e th e p o s s ib ility o f b o o k in g th e r e je c te d m a te r ia l b y
r o a d , ` if to- p a y b o o k in g ' is a c c e p ta b le to r o a d c ar r ie r s . If th is is fo u n d to
b e n o t p o s s ib le , th e n R a ilw a y s m a y b o o k th e r e je c te d s to r e s o n
` F r e ig h t - p a id ' b a s is , p r o p e r ly d o c u m e n tin g and m o n ito r in g th e
r e c o v e r ie s to w a r d s p a c k in g , fr e ig h t, etc ., o f r e p la c e m e n ts .

x ii) In th e c a s e o f r e je c tio n o f s u p p ly a g a in s t D G S & D c o n tr a c ts , th e c o n s ig n e e ,

w h o r e je c te d th e m a te r ia l, w ill in tim a te th e c o n tr a c to r , th e d e ta ils o f
s u c h r e je c te d s to r e s a s w e ll a s th e r e a s o n fo r th e ir r e je c tio n a n d th a t th e
s to r e s a r e ly in g a t th e c o n s ig n e e 's p r e m is e s a t th e r is k a n d c o s t o f th e
c o n tr a c to r. T h e c o n s ig n e e w ill a ls o c a ll u p o n th e c o n tr a c to r , e ith e r to
r e m o v e th e s to r e s o r to g iv e in s tr u c tio n s a s to th e ir d is p o s a l w ith in 1 4 d a y s
a n d in th e c a s e o f d a n g e r o u s , in fe c te d a n d p e r is h a b le s to r e s w ith in 4 8
h o u r s fa ilin g w h ic h th e c o n s ig n e e w ill e ith e r r e tu r n th e s tor e s to th e
c o n tr a c to r o r d is p o s e o f a t h is r is k a n d c o s t. T h e c o n s ig n e e w ill in tim a te
th e C o n tr o lle r o f A c c o u n ts th e q u a n tity o f s to r e s r e je c te d to e n a b le h im
to r e c o v e r fr o m th e c o ntr a c to r th e fr e ig h t p a id . T h e C o n tr o lle r o f A c c o u n ts
is a ls o in fo r m e d o f th e in c id e n ta l c h a r g e s , if a n y , r e c o v e r a b le fr o m th e
c o n tr a c to r.

x iii) C o p y o f R e je c tio n a d v ic e s h o u ld b e e n d o r s e d to D ir e c to r o f In s p e c tio n ,

w h o in s p e c te d , L o c a l r e p r e s e n ta tiv e o f D ir e c to r of In s p e c tio n , th e
c o n s ig n e e , D G S & D a n d C O S O ffic e .

x iv ) O n r e c e ip t in C O S 's O ffic e , o f th e R e je c tio n M e m o ( S - 7 6 4 ) , c o n ta in in g th e

d e ta ils o f th e r e je c te d m ate r ia l, a G a z ette d O ffic e r s h o u ld s c r u tin iz e th e
fo r m a n d d iffe r e n tia te b e tw e e n th e r e a lly s e r io u s c a s e s a n d th o s e o f le s s
im p o r ta n c e . S e r io u s c a s e s a r e to b e e n te r e d in th e R e je c tio n R e g is te r ) S -
7 6 5 ) , w h ile th e la tte r a r e to b e file d . T h is is a n a lp h a b e tic a l r e g is te r o f
c o m m o d itie s , s h o w in g th e n a m e s o f fir m s , w h o h a v e b e e n fo u n d to b e
u n r e lia b le in th e s u p p ly o f th a t p a r tic u la r c o m m o d ity . If s o m e fir m 's n a m e
h a s b e e n r e c o r d e d in th is r e g is te r in c o m p a r a tiv e ly q u ic k s u c c e s s io n , th e
m a tte r s h o u ld b e ta k e n u p w ith th e F ir m .

94
d ) S A M P L E R E G IS T E R : 1 2 2 2 - S

T h e S to r e s D e p o ts a r e r e q u ir e d to m a in ta in a M a n u s c r ip t R e g is te r to
r e c o r d th e r e c e ip ts a n d d is p o s a ls o f s a m p le s r e c e iv e d fr o m th e fir m s . D u r in g th e
m o n th ly in s p e c tio n , th e v e r ific a tio n s ta ff s h o u ld r e v ie w th e R e g is te r a n d e n s u r e
th a t th e u n r e m o v e d s a m p le s a fte r s u p p ly a r e ta k e n to s to c k th r o u g h
d e p a r tm e n ta l s to c k v e r ific a tio n s h e e ts in ter m s of p a r a 1 2 2 2 - S .

T h e D e p o t O ffic e r is r e q u ir e d to in s p e c t th e R e g is te r o n c e in a fo r tn ig h t to
s e e th a t th e r e is n o a v o id a b le d e la y b e tw e e n th e r e c e ip t o f m a te r ia l in th e D e p o t
a n d its a c c o u n ta l in te r m s o f p a r a 1 2 2 1 - S . T h e v e r ific a tio n s ta ff s h o u ld r e p o r t
c a s e s o f n o n - o b s e r v a n c e o f th e s e in s tr u c tio n s h ig h lig h tin g c a s e s o f in - o r d in a te
d e la y in a c c o u n ta l.

e ) C L A IM S R E G IS T E R :

T h e v e r ific a tio n s ta ff s h o u ld c a ll fo r th e C la im s R e g is te r a n d e x a m in e th e
a c tio n ta k e n b y th e D e p o t a u th o r itie s to fin a lis e a ll p e n d in g c la im s w ith th e
C o m m e r c ia l a u th o r itie s a n d r e p o r t c a s e s o f in o r d in a te d e la y . T h e y s h o u ld
p r o m p tly r e p o r t c a s e s o f c la im s n o t p r efe r r e d in tim e or ju s t b e c o m e tim e -
barred.

f) R E T U R N E D S T O R E S :

A ll s to r e s p r e v io u s ly is s u e d fo r th e s e r v ic e s o f th e R a ilw a y a n d n o lo n g e r
r e q u ir e d o n a w o r k a r e to b e r e tu r n e d to th e S to r e s d e p o t b y th e e x e c u tiv e s a n d
a c c o u n te d fo r in th e R e tu r n e d S to r e s S e c tio n , w h ic h fo r m s p a r t o f th e r e c e iv in g
s e c tio n . O n r e c e ip t o f th e R a ilw a y R e c e ip t a n d A d v ic e N o te s in th e s to r e s d e p o ts
d ir e c t fr om th e c o n s ig n o r , th e s e r ia l n u m b e r b e in g e n te r e d at th e s a m e tim e o n
th e r ig h t h a n d to p c o r n e r o f th e A d v ic e N o te in R E D IN K . T h e R e g is te r s h o u ld
s h o w th e fo llo w in g p a r tic u la r s .

i) S e r ia l N u m b e r .
ii) D a te o f r e c e ip t of a d v ic e n o te in th e d e p o t.
iii) N u m b e r a n d d a te o f th e a d v ic e n o te.
iv ) N u m b e r a n d d a te o f R .R .
v) W agon N um ber.
v i) D e s ig n a tio n o f s u b o r d in a te r e tu r n in g sto r e s .
v ii) P a r tic u la r s o f s to r e s r e tur n e d .
v iii) D a te o n w h ic h s to r e s a r e r e c e iv e d in th e d e p o t.
ix ) R e c e ip t o r d e r n u m b e r a n d d a te.
x) D a te o n w h ic h s to r e s a r e p o ste d in n u m e r ic a l le d g e r s .

M a te r ia ls r e c e iv e d in w a g o n lo a d s a r e e n te r e d in th e W a g o n R e g is te r .

95
 O n r e c e ip t in th e d e p o t, th e sto r e s ar e c h e c k e d w ith th e A d v ic e N o te s
r e c e iv e d d ir e c t fr o m th e p a r tie s r e tur n in g th e s to r e s a n d th e d a te o f r e c e ip t n o te d
in th e R e g is te r a g a in s t th e c o lu m n p r o v id e d . T h e q u a n titie s a c tu a lly r e c e iv e d a r e
a ls o e n te r e d in th e A d v ic e N o te s a n d in th e R e g is te r o f A d v ic e N o te s a g a in s t
th e c o lu m n 'Q U A N T IT Y R E C E IV E D ". In c a s e o f d iffe r e n c e s b e tw e e n th e
a c tu a l r e c e ip t o f m a ter ia ls a s a g a in s t th e q u a n tity m e n tio n e d in th e a d v ic e
n o te o f r etu r n e d s tor e s th e D e p o t O ffic e r w ill b r in g s u c h d iffe r e n c e s to th e n o tic e
o f s to r e h o ld e r r e tur n in g th e s tor e s for n e c e s s a r y a ctio n . T h e sto r e s ar e th e n p u t
u p to th e D e p o t o ffic e r fo r in s p e c tio n , w h o a fte r in s p e c tio n , c la s s ifie s s u c h s to r e s
a s e ith e r s e c o n d - h a n d s e r v ic e a b le s to r e s o r s c r a p a s th e c a s e m a y b e . T h e
s e c o n d - h a n d s e r v ic e a b le s to r e s a r e h a n d e d o v e r to th e w a r d , h o ld in g s u c h n e w
s to c k b y th e R e tu r n e d S to r e s S e c tio n o f th e D e p o t. T h e v e r ific a tio n s ta ff s h o u ld
s e e th a t th e m a te r ia ls a c tu a lly r e c e iv e d h a v e b e e n ta k e n in to a c c o u n t.

A ll r e tu r n e d s to r e s r e c e iv e d in a d e p o t a r e to b e a c c o u n te d fo r w ith in 1 4
d a y s fr o m th e d a te o f r e c e ip t. In th e e v e n t of a n y sto r e s n o t ar r iv in g w ith in 1 4
d a y s a fte r th e r e c e ip t o f th e A d v ic e N o te , th e D e p o t O ffic e r s h o u ld r e p o r t to
th e C h ie f C o m m e r c ia l s u p e r in te n d e n t( c la im s ) a n d a ls o to th e p a r ty r e tu r n in g
th e s to r e s. T h e v e r ific a tio n sta ff s h o u ld e n s u r e th a t a ll a d v ic e n o te s o f R e tu r n e d
S to r e s a r e r e g is te r e d in t h e G .2 7 R e g is te r , ir r e s p e c tiv e o f th e fa c t th a t th e
m a te r ia l a g a in s t s u c h a d v ic e n o te s h a v e b e e n r e c e iv e d in th e d e p o t o r n o t.

In c a s e th e s to r e s a r e n o t r e c e iv e d w ith in 3 0 d a y s , th e D e p o t O ffic e r w ill

tr e a t th e m a s lo s t in tr a n s it a n d ta k e a c tio n i n te r m s o f in s tr u c tio n s c o n ta in e d in
p a r a s 2 1 2 8 - S to 2 1 3 9 - S . O n c e r ta in o c c a s io n s , s to r e s a r e r e c e iv e d w e ll in
a d v a n c e o f th e r e c e ip t o f a d v ic e n o te s fr o m th e p a r tie s r e tu r n in g th e s to r e s . In
th e e v e n t o f n o r e p ly fr o m th e s u b o r d in a te s r e t u r n in g th e s to r e s w ith in a w e e k ,
a s p e c ia l r e p o r t w ill b e s e n t b y th e D e p o t O ffic e r to th e D iv is io n a l O ffic e r
c o n c e r n e d . T h e D e p o t O ffic e r w ill w a it fo r 1 4 d a y s , a n d if b y th a t tim e th e a d v ic e
n o te s o f th e r e tu r n e d s to r e s a r e n o t r e c e iv e d , th e D e p o t o ffic e r w ill tr e a t th e
s to r e s a s e x c e s s fo u n d in s to c k a n d a c c o u n t fo r th e m th r o u g h D e p a r tm e n ta l
S to c k V e r ific a tio n S h e e ts , a c c o r d in g to th e c la s s ific a tio n o f s to r e s . T h e D e p o t
IS A s s h o u ld c o lle c t e v e r y m o n th th e p ar tic u la r s o f D S .8 s ( fo r th e m a te r ia ls
r e tu r n e d to s to r e s d e p o t) fr o m th e R e g is te r m a in ta in e d b y th e P .L . s e c tio n a n d
a s c e r ta in w h e th e r th e y h a v e b e e n c o r r e c tly a c c o u n te d fo r. A n y in - o r d in a te d e la y
in th e a c c o u n ta l s h o u ld b e r e p o r te d to th e A c c o u n ts O ffic e r.

g ) M a t e ria ls R e c e iv e d w it h o u t d o c u m e n t s .( S - 1 2 1 7 )

W h e n e v e r a n y m a te r ia l is r e c e iv e d w ith o u t th e a c c o m p a n y in g d o c u m e n ts ,
th e Y a r d F o r e m a n s h o u ld e n te r a ll r e le v a n t d e ta ils in th e W a g o n R e g is te r ( S -
1 2 1 5 ) a n d im m e d ia te ly r e p o r t s u c h c a s e s w ith fu ll d e ta ils to th e R e c e ip t S e c tio n
a n d o b ta in th e p a p e r s , if th e y a r e in th a t s e c tio n . If th e y h a v e n o t b e e n r e c e iv e d
fr o m th e p a rtie s c o n c e r n e d th e R e c e ip t S e c tio n s h o u ld e n te r s u c h c a s e s w ith fu ll
p a r tic u la r s , a s fa r a s a v a ila b le , fr o m th e R a ilw a y R e c e ip ts in a m a n u s c r ip t r e g is te r
( S - 1 2 1 7 ) a n d if th e d o c u m e n ts a r e n o t r e c e iv e d w ith in th r e e d a y s fr o m th e r e c e ip t

96
o f th e m a te r ia l, a le tte r s h o u ld b e a d d r e s s e d to th e p a r ty c o n c e r n e d c a llin g fo r th e
d o c u m e n ts , c o p y o f s u c h le tte r s b e in g s e n t to h is im m e d ia te s u p e r io r s a n d
d iv is io n a l o ffic e r . T h e c a s e s s h o u ld b e p u r s u e d till th e d o c u m e n ts a r e r e c e iv e d
a n d th e s to r e s a r e p r o p e r ly d is p o s e d o ff o r if th e r e is d e la y o f o v e r a m o n th o r if
m a te r ia l is to b e is s u e d u r g e n tly o r th e p a r ty s e n d in g th e m a te r ia l c a n n o t b e
tr a c e d , th e s to r e s s h o u ld b e ta k e n in to s to c k b y cr e d it to sto c k A d ju s tm e n t
a c c o u n t.

h ) P u r c h a s e o r d e r R e g is t e r :

In th e r e c e ip t s e c tio n , th e s e r e g is te r s a r e m a in ta in e d S e c tio n w is e /c a te g o r y
w is e /m a te r ia l w is e . T h is r e g is te r s h o w s th e c o m p le te p ic tu r e of th e p o s itio n o f
p u r c h a s e o r d e r s . D u r in g th e v e r ific a tio n , it s h o u ld b e n o te d th a t h o w m a n y P .O .s
a r e o u ts ta n d in g a n d th e r e a s o n s th e r e o f.

4 .4 7 S T O C K V E R IF IC A T IO N O F M A T E R IA L S IN R E C E IP T S E C T IO N :

A p a r t fr o m in s p e c tio n o f th e s tor e s d e p o t r e c e ip t s e c tio n a s p r o v id e d

v id e p a r a 1 2 2 5 - S , IS A /A S V is r e q u ir e d to c a r r y o u t a c tu a l p h y s ic a l v e r ific a tio n
o f th e m ate r ia ls u n d e r r e c e ip t in th e R e c e ip t s e c tio n o f th e s to r e s d e p o t. In s u c h
a v e r ific a tio n , th e p e c u lia r fe a tu r e s a r e th e a b s e n c e o f B o o k B a la n c e , s in c e n o
n u m e r ic a l L e d g e r c a r d is m a in ta in e d fo r ite m s u n d e r R e c e ip t. T h e p u r p o s e o f th e
c h e c k b e in g to e n s u r e th a t m a te r ia ls r e c e iv e d in th e D e p o t a n d a r e y e t to b e p u t
in to s to c k b y g r a n tin g r e c e ip t n o te a n d b y a llo ttin g R .O . N o . b y th e ward
c o n c e r n e d a r e a c tu a lly a v a ila b le in th e R e c e ip t S e c tio n . F o r th e p u r p o s e o f
c a r r y in g o u t th e c h e c k , th e S V /IS A s h o u ld h a v e c le a r id e a a b o u t th e p r o c e s s o f
p r o c u r e m e n t o f m a ter ia ls a n d th e ir d e liv e r y to th e R e c e ip t S e c tio n , a s w e ll a s
a b o u t th e r e la te d r e c o r d s a n d d o c u m e n ts till th e d e liv e r y o f m a te r ia ls fo r th e
w a r d s . T h is c h e c k m a y b e c o n d u c te d h a lf y e a r ly .

P h y s ic a l In v e n t o r y o f t h e R e je c t e d S t o r e s n e e d n o t b e r e c o r d e d .

4 .4 8 S U R P R IS E C H E C K O F S T O R E S A T G A T E :

IS A /S V a tta c h e d to d e p o ts a r e r e q u ir e d to c o n d u c t s ur p r is e c h e c k a t th e
g a te s o f w o r k s h o p s /s tor e s d e p o ts , of m ate r ia ls d e s p a tc h e d in d e p a r tm e n ta l
v a n s /lo r r ie s o r thr o u g h s p e c ia l m e s s e n g e r s e tc., b y w o r k s h o p s a n d sto r e s
d e p o ts , w ith a v ie w to s e e th a t th e m a te r ia ls a n d s to r e s a r e ta k e n o u t o n ly b y
a u th o r is e d p a r ty a n d c o v e r e d b y p r o p e r v o u c h e r s . T h e p r e s c r ib e d n u m b e r o f
c h e c k s t o b e c o n d u c t e d b y t h e IS A is 5 t im e s p e r m o n t h . A t th e c o n c lu s io n o f
e a c h c h e c k , a r e p o r t s h o u ld b e p r e p a r e d in th e fo llo w in g p r o fo r m a a n d th e
s ig n a tu r e s o f a ll c o n c e r n e d a r e o b ta in e d a n d s u b m itte d to W A O . S p e c ia l
fe a tu r e s , if a n y , n o tic e d s h o u ld b e b r o u g h t o ut in a s p e c ia l r e p o r t.

97
R E P O R T O F S U R P R IS E G A T E C H E C K O F IS S U E S C O N D U C T E D A T

- - - -- - -- - -- - -- - - B Y -- -- - -- - -- - -- - -- - O N D A T E - - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- -

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- -
SL Is s u e n o t e D e s c r ip t io n u n it q u a n t it y q u a n t it y excess
N o . N o ./G a t e of as per a s a c t u a lly
P a s s n o .& m a t e ria l. V o u c h e r . F o u n d b e in g
d ate. P assed o u t.
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- -
1. 2. 3. 4. 5. 6. 7.

sh o rtag e In d e n t e r ‟s N a m e o f t h e p a r t y t a k in g o u t R em arks
D e s ig n a t io n . T h e m a t e ria l a n d h is s ig n a t u r e .
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
8. 9. 10. 11.

S IG N A T U R E O F R P F S T A F F . S IG N A T U R E O F IS A /A S V .

4 .4 9 IS S U E S IN D E P O T S :

D u r in g th e c h e c k s c o n d u c te d in S to r e s D e p o ts , it m a y b e o b s e r v e d th a t
is s u e s a r e n o t m a d e in h e a v y q u a n tity in th e fa g e n d o f th e y e a r r e d u c e th e sto r e s
b a la n c e s c o m p a r e d to is s u e s fr o m A p r il to N o v e m b e r . F u r th e r th o s e m ate r ia ls
a r e n o t p h y s ic a lly m o v e d fr o m th e s to r e s d e p o ts a n d o n ly p a p e r tr a n s a c tio n s
a r e b e in g d o n e . T h is s y s te m is c o ntr a r y to c o d a l p r o v is io n s . If th e p r o c u r em e n t
is m a d e a c c o r d in g to A A C , w h ic h s h o u ld b e r e v ie w e d p e r io d ic a lly b y th e S to r e s
O ffic e r a n d u n it A c c o u n ts O ffic e r to r e d u c e th e b a la n c e s a n d s u c h irr e g u la r itie s
s h o u ld n o t b e a llo w e d to o c c u r .

4 .5 0 S E L E C T IO N O F B IN C A R D S F O R S T O C K V E R IF IC A T IO N :

In D e p o t v e r ific a t io n , it is o b s e r v e d t h a t A S V s h a v e n o a c c e s s t o p ic k
a n d c h o o s e t h e B IN C A R D S o f t h e ir c h o ic e a n d a s k t h e D e p o t S t o r e k e e p e r
t o p r e s e n t t h e m a t e r ia ls f o r v e rif ic a tio n . T h is s y s t e m , if it is in p r a c t ic e, is
c o n t r a r y t o t h e C O D A L P R O V IS IO N S . A c c o u n t s s t o c k v e r if ie r s / IS A s
w h e n e v e r t h e y g o f o r v e rif ic at io n o f s t o r e s in t h e w a r d s s h o u ld s e le c t a n y

98
o f t h e B IN C A R D S w h ic h a r e d u e f o r v e rif ic at io n a s p e r t h e c a t e g o r y
a n d a v a ila b le in t h e r e s p e c t iv e w a r d s a n d c o n d u c t t h e s t o c k v e r if ic a t io n
a f t e r g iv in g p r io r n o t ic e . If t h e r e is a n y h in d r a n c e o r o b je c t io n t o t h is b y t h e
D e p o t S t o r e K e e p e r s , t h e s a m e s h o u ld b e in t im at e d t o t h e c o n c e r n e d
IS A /W A O fo r t a k in g a p p r o p r ia t e n e c e s s a r y a c t io n t o m a k e t h e
a r r a n g e m e n t s f o r c o n d u c t in g s t o c k v e rific a t io n a s p e r t h e p r o c e d u r e .

4 .5 1 S teel : Heavy q u a n tity o f s te e l is b e in g r e c e iv e d by h e

d e p o ts /c u s to d ia n s in w a g o n s a n d th e y a r e s o m e tim e s b e in g u n lo a d e d n e a r th e
w o r k s h o p w h ic h u s e s th e m a te r ia ls . W h ile a c k n o w le d g in g th e r e c e ip t o f th e
m a te r ia ls , a c k n o w le d g e m e n t is m a d e o n s e c tio n a l w e ig h t b a s is w h ic h h a s th e
to le r a n c e o f 2 % to 1 6 % a s p e r S A IL 's le tte r d e p e n d in g o n th e m a ter ia l. T h e
w o r k s h o p w h ic h u s e s th is m a te r ia l is u tilis in g th e ite m w ith o u t a n y in d e n t a n d
o n c e a w h ile it r e g u la r is e s th e in ta k e b y is s u in g a c h a lla n fo r h e a v y q u a n tity . T h is
a s p e c t is c o n tr a r y to th e c o d a l p r o v is io n . T h e c o n s u m in g d e p a r tm e n t s h o u ld
p la c e in d e n ts fo r a p p r o x im a te q u a n tity r e q u ir e d fo r th e 2 n d a n d 3 r d s h ifts e tc .
a n d d r a w th e ir m a te r ia l in a d v a n c e d u r in g th e w o r k in g h o u r s o f th e D e p o t.

P R O C E D U R E O F W IT N E S S IN G R E C E IP T S A N D IS S U E S O F N O N - F E R R O U S
SCR AP:

4 .5 2 W it n e s s in g R e c e ip t o f N o n - F e r r o u s S c r a p :

A ll n o n - fe r r o u s s c r a p fo r s to c k is a c c e p te d at M & E D e p o t, L a lla g u d a
a n d M S D /H u b li. A ll c o n s ig n m e n ts o f s c r a p a r e c o v e r e d b y a n A d v ic e N o te o f
R e tu r n e d S to r e s ( F o r m S .1 5 3 9 /D S 8 /S R .1 5 ) . W h e n s c r a p is r e c e iv e d w ith o u t
F o r m s .1 5 3 9 , th e q u a n tity r e c e iv e d m u s t b e c la s s ifie d a n d a fte r v e r ific a tio n d u ly
w itn e s s e d b y A c c o u n ts S to c k V e r ifie r , is ta k e n in to a c c o u n t in th e D e p o t
R e g is te r o f R e c e ip ts , le a v in g th e v o u c h e r c o lu m n b la n k to b e fille d o n its
r e c e ip t. If th e F o r m S .1 5 3 9 is n o t r e c e iv e d w ith in 3 d a y s , th e D e p o t w ill p r e p a r e a
d e p a r tm e n ta l s to c k s h e e t fin a lis in g th e tr a n s a c tio n b y C r e d it to S to c k A d ju s tm e n t
A c c o u n t. T h e b la n k p o r tio n o f th e v o u c h e r c o lu m n c a n th e n b e fille d in w ith th e
p a r tic u la r s o f th e s a m e . N o n - fe r r o u s s c r a p s h o u ld b e w e ig h e d o n b e a m s c a le
o n ly ir r e s p e c tiv e o f th e q u a n tity . A ll w e ig h m e n ts m u s t b e p e r s o n a lly w itn e s s e d
b y th e A c c o u n ts S to c k V e r ifie r /R P F r e p r e s e n ta tiv e a n d th e d e ta ils w ith
r e fe r e n c e to th e r e le v a n t v o u c h e r s c a r e fu lly r e c o r d e d o n fo r m A C - 1 5 5 . It s h o u ld
b e s e e n th a t a ll d e ta ils o f w e ig h m e n t a n d v o u c h e r s a r e e n te r e d in th e R e c e ip ts
R e g is te r b y th e Sto r e s r e pr e s e n ta tiv e . T h e v er ific a tio n s ta ff s h o u ld in itia l w ith d a te
a n d a b b r e v ia te d d e s ig n a tio n o n th e A d v ic e N o te s o f R e tu r n e d S to r e s ( F o r m
S .1 5 3 9 /D S 8 /S R - 1 5 ) a g a in s t th e R e c e ip ts w itn e s s e d b y th e m .

T h e F o r m A C .1 5 5 p r e p a r e d a n d s ig n e d b y A c c o u n ts S to c k V e r ifie r
s h o u ld b e c o u n te r s ig n e d b y th e D S K o f th e W ar d .

99
 W h e n th e D e p o t c o m p le te s th e p o s tin g s in th e R e c e ip ts R e g is te r fo r
each d a y , th e e n tr ie s s h o u ld b e c h e c k e d a n d c o m p a r e d w ith th e d e ta ils
e n te r e d in F o rm A C .1 5 5 . W h ile c h e c k in g th e R e g is te r o f R e c e ip ts , it s h o u ld
b e e n s u r e d th a t e a c h tr a n s a c tio n o f r e c e ip ts is a s s ig n e d th e R e c e ip t O r d e r
N u m b e r a n d v o u c h e r s a r e r e le a s e d to S e c tio n O ffic e r ( A c c o u n ts ) fo r fe e d in g in to
th e c o m p u te r a n d th e r e is n o u n d u e d e la y in a s s ig n in g a n d r e le a s in g th e s a m e to
th e S to r e s A c c o u n ts O ffic e

4 .5 3 W it n e s s in g Is s u e o f n o n - f e rr o u s s c r a p :

Is s u e o f n o n -fe r r o u s s c r a p to w o r k s h o p s a n d o th e r s o n Is s u e N o te s s h o u ld
a ls o b e w itn e s s e d b y th e A c c o u n ts S to c k V e r ifie r a n d d eta ils o f is s u e s s h o u ld b e
e n te r e d in F o r m A C .1 5 5 im m e d ia te ly a fter e a c h tr a n s a ctio n .

A ll w e ig h m e n ts m u s t b e o n b e a m s c a le a n d m u s t b e w itn e s s e d a n d th e
v o u c h e r s in itia le d a n d d a te d b o th b y th e A c c o u n ts S to c k v e r ifie r a n d th e S to r e s
R e p r e s e n ta tiv e / R P F .

A ` R e g is te r o f Is s u e s ' o f s c r a p w ill b e m a in ta in e d b y th e D e p o t a n d th e
e n tr ie s m a d e th e r e in s h o u ld b e c h e c k e d a n d c o m p a r e d w ith th e d e ta ils e n te r e d
in F o r m A C .1 5 5 b y th e V e r ific a tio n s ta ff, w h o s h o u ld in itia l th e e n tr ie s in th e
R e g is te r .

In c a s e o f d ir e c t tr a n s a ctio n s , w h e r e s c a r p is d ir e c tly tr a n s fe r r e d
in te r - d e p a r tm e n ta lly b y th e s h o p s w ith o u t a c tu a lly r e tu r n in g th e s c r a p , th e
v e r ific a tio n s ta ff s h o u ld e nte r s u c h tr a n s a c tio n in F o r m .A C .1 5 5 u n d e r r em a r k s
"D ir e c t tr a n s a c tio n , m a ter ia l n o t s e e n " a n d a ls o e n d o r s e th e v o u c h e r lik e w is e .
S u c h d ir e c t tr a n s a c tio n s s h o u ld b e e x a m in e d w ith r e fe r e n c e to th e W o r k O r d e r s
to e n s u r e th at s u c h m a te r ia ls a r e r e q u ir e d fo r m a n u fa c tu r e o f c o m p o n e n ts in
F o u n d r y in th e c a s e o f s c r a p , a n d s e e th a t th e y a r e fr e e fr o m a n y , p r im a fa c ie ,
ir r e g u la r ity a n d th a t th e n e e d s w a r r a n te d a d ir e c t u tilis a tio n . R e p e a te d
tr a n s a c tio n s o f th is n a tu r e s h o u ld b e b r o u g h t in th e N a rr a tiv e R e p o r t.

4 .5 4 R e v ie w o f Im p r e s t h o ld in g b y S t o r e s :

T h e R a ilw a y B o a r d 's le tte r N o .7 7 /R S /IC /1 6 5 /1 5 d ate d 3 0 - 1 1 - 1 9 7 7 e n jo in s

th a t in a d d itio n to S to c k V e r ific a tio n b y A c c o u n ts D e p a r tm e n t, D e p o t O ffic e r s
s h o u ld d e p u te th e ir S e n io r S u b o r d in a te s p e r io d ic a lly to th e Im p r e s t h o ld e r s
r e g u la r ly to r e v ie w th e Im p r e s t h o ld in g s w ith r e fe r e n c e to a p p r o v e d s a n c tio n s to
id e n tify s u r p lu s o r o v e r s to c k s a n d e n s u r e th a t D iv is io n a l O ffic e r s h a v e r e v ie w e d
th e im p r e s t lis ts o f ` A ' c a te g o r y ite m s o n c e in 3 m o n th s, ` B ' c a te g o r y ite m s o n c e
in 6 m o n th s a n d o th er item s o n c e in a y e a r. F o r th is p ur p o s e , th e im p r e s t
s a n c tio n s s h o u ld b e c o m p u te r is e d a n d d is tr ib u te d to th e d iv is io n a l O ffic e r s .
T h e S to c k v e r ifie r s d u r in g th e ir A c c o u n ts V e r ific a tio n s , s h o u ld h ig h - lig h t th e

100
a s p e c ts , s u c h a s e x c e s s h o ld in g s o f Im p r e s t o r n o n - m o v in g s to c k a n d a d v is e th e
D iv is io n a l O ffic e r s to r e v ie w th e ir im p r e s t a n d to r e tu r n th e o v e r s to c k o r s u r p lu s
s to r e s to th e S tor e s D e p o t.

4 .5 5 P E T T Y P U R C H A S E S :

T h e v e r ific a tio n s ta ff s h o u ld u n d e r ta k e th e c h e c k o f p e tty p u r c h a s e s

s e c tio n d u r in g th e c o u r s e o f th e ir m o n th ly in s p e c tio n o f R e c e ip ts a n d R e tu r n e d
s to r e s s e c tio n .

T h e IS A in - c h a r g e o f th e d e p o t sto c k v e r ific a tio n u n it is r e s p o n s ib le to

e n s u r e th a t th e m o n th ly in s p e c tio n o f th e R e c e ip t S e c tio n . T h e IS A s h o u ld s e n d
a c o p y o f h is r e p o r t to th e D e p o t O ffic e r w ith a c o p y to F A & C A O /W S a n d d u r in g
s u b s e q u e n t in s p e c tio n s h e s h o u ld e n s u r e th a t p r o p e r a n d a d e q u a te a c tio n h a s
b e e n ta k e n b y th e d e p o t o n h is p r e v io u s r e p o r ts

4 .5 6 P U R C H A S E S U S P E N S E :

T h is s u s p e n s e a c c o u n t is m a in ta in e d in o r d e r to a c c o u n t fo r th e m a te r ia ls
p u r c h a s e d fo r R a ilw a y s th r o u g h v a r io u s p r o c u r e m e n t p r o c e d u r e s . T h e P u r c h a s e
s u s p e n s e is c r e d ite d o n r e c e ip t a n d a c c o u n ta l o f m a te r ia ls in d e p o ts th r o u g h
R e c e ip t N o te . T h e d e b it to th is a c c o u n t is in th e fo r m o f p a y m e n ts m a d e to th e
s u p p lie r s . In c a s e o f a d v a n c e p a y m e n ts , th is a c c o u n t is fir s t d e b ite d a n d a s a n d
w h e n th e R e c e ip t o r d e r s a r e r e c e iv e d , th e cr e d it is p o s te d a n d a d v a n c e p a y m e n t
is lin k e d .

T h e IS A s /A S V s a tta c h e d to S to r e s d e p o ts c a n h e lp in c le a r a n c e o f
o u ts ta n d in g u n d e r th is s u s p e n s e h e a d b y c lo s e ly m o n ito r in g th e a c c o u n ta l o f
m a te r ia ls r e c e iv e d b y th e d e p o t a u th o r itie s . IS A s /A S V S d u r in g th e ir c h e c k o f
R e c e ip t S e c tio n , s h o u ld o b s e r v e th a t th e r e is n o a b n o r m a l d e la y in th e
a c c o u n ta lo f m a te r ia ls r e c e iv e d in th e d e p o t. If th e r e is a n y v io la tio n o f e x is tin g
p r o c e d u r e o r a b n o r m a l/d e lib e r a te d e la y w ith o u t ta k in g p r o p e r a c tio n , it s h o u ld b e
b r o u g h t to th e n o tic e o f F A & C A O /S to r e s for ta k in g n e c e s s a r y a ctio n .

********

101
 CHA PTE R - V
< B ack to IN D E X >
D IS P O S A L O F S T O C K S H E E T S

5 .1 S c r u t in y a n d d is p o s a l o f S t o c k V e r if ic a t io n R e p o r t s : S c r u tin y o f r e m a r k s
o ffe r e d b y th e s to c k - h o ld e r in r e s p e c t o f d is c r e p a n c ie s r e p o r te d th r o u g h
s to c k s h e e ts is s u e d b y s to c k v e r ifie r o r IS A o r r e p o r te d th r o u g h d e p a r tm e n ta l
s to c k v e r ific a tio n s h e e ts is a n im p o r ta nt p h a s e o f w o r k a s s ig n e d to th e IS A .

T h e r e is n o r u le r e la tin g to s c r u tin y o f s to c k s h e e ts . P a r a s 3 2 6 2 - S &

3 2 6 3 - S c o n ta in b r o a d g u id e lin e s fo r th e s c r utin y o f e x p la n a tio n s o ffe r e d fo r
th e d is c r e p a n t ite m s r e p o r te d thr o u g h s to c k s h e e ts . In fa c t, s c r utin y o f s to c k
s h e e ts is a m a tte r o f p r u d e n c e o n th e p a r t o f th e IS A , w h o m u s t k e e p in m in d th e
fo llo w in g fa c ts :

1) k n o w le d g e o f m a ter ia ls /s to r e s a n d th e ir u tility /u s e .

2) k n o w th e u n it o f a c c o u n ta l of m a te r ia ls /s tor e s a n d th e m e th o d o f r e c e ip t
is s u e a n d a c c o u n ta l o f th e d iffer e n t m a t e r ia ls .

3) k n o w le d g e a b o u t th e s c o p e for d o m e stic u s e a n d o f th e c o m m e r c ia l u tility

o f d iffe r e nt m ate r ia ls .

4) k n o w le d g e a b o u t th e u tility o f d iffe r e n t s c r a p ite m s o f s to r e s.

5) k n o w th e m e th o d of s to c k v e r ific a tio n o f item s o f s tor e s in sto c k s h e e ts

u n d e r s c r u tin y .

5 .2 G u id e lin e s :

W h ile s c r u tin is in g s to c k s h e e ts , th e IS A s h o u ld s e e th e fo llo w in g a fte r

e n s u r in g th a t th e sto c k s h e e ts h a v e b e e n c o u n te r s ig n e d b y th e c o m p ete n t
a u th o r ity a s p e r s c h e d u le o f p o w e r s .

i) T h e e x p la n a tio n s r e c o r d e d a g a in s t d is c r e p a n c ie s r e p r e s e n t fa cts .

ii) T h e e x p la n a tio n s a r e c le a r in te llig ib le a n d d e fin ite . W h e r e v e r n e c e s s a r y ,

d o c u m e n ta r y e v id e n c e s h o u ld b e c a lle d fo r .

iii) T h a t in d e p e n d e n t e x p la n a tio n s h a v e b e e n fu r n is h e d a g a in s t in d iv id u a l
d is c r e p a n c ie s . In e x c e p tio n a l c a s e s w h e r e s u ffic ie n t ju s tific a tio n e x is ts fo r
c lu b b in g u p o f ite m s o f s im ila r n a tu r e a n d u s e h a v in g s c o p e fo r is s u e o f
o n e fo r th e o th e r o r a c c o u n ta l o f o n e in th e le d g e r a c c o u n t o f a n o th e r
m a y b e a d m itte d ( i.e. u n d e r s ta n d in g o f th e p o s s ib ility o f c r o s s - is s u e o r
c r o s s - p o s tin g is v ita l) .

102
iv ) A d ju s tm e n t b e tw e e n d is s im ila r ite m s s h o u ld n o t b e c o n s id e r e d . A d ju s tm e n t
b e tw e e n a n a lo g o u s ite m s w h e r e s iz e s o n ly d iffe r m a y b e a d m itte d u p to
2 % o f th e tr a n s a ctio n s s in c e th e d a te o f la s t v e r ifi c a tio n , a c c o u n ts o r
d e p a r tm e n ta l. A n y b ig g e r d iffe r e n c e m u s t b e ta k e n u p a n d if n e c e s s a r y ,
th e IS A s h o u ld c h e c k u p th e sto c k - h o ld e r 's r e c o r d s to ensure th e
c o r r e c tn e s s a n d a p p r o p r ia te n e s s o f th e e x p la n a tio n s o ffe r e d b y th e
s to c k - h o ld e r . T h is is a g u id in g p r in c ip le a n d n o t a r u le to b e a p p lie d w ith o u t
c o n s id e r in g n a t u r e o f t h e it e m & it s n a t u r e o f t r a n s a c tio n .

v) L a r g e d iffe r e n c e s in r e s p e c t o f ite m s a c c o u n te d fo r in n u m b e r s s h o u ld n o t
b e a c c e p te d a s a m a tte r o f r o u tin e , e v e n th o u g h th e s a m e m a y b e
w ith in th e n o r m a lly a c c e p ta b le p e r c e n ta g e lim it a d m itte d o n r eta il
tr a n s a c tio n s .

v i) S h o r ta g e s a r is in g o u t o f th e n e g le c t o f th e s u b - o r d in a te h o ld in g c h a r g e o f
s to r e s o r o f a n y o th e r s ta ff, th e a m o u n t o f lo s s in v o lv e d h a s to b e
r e g u la r is e d b y r e c o v e r y fr o m th e s taff at fa u lt ( A m o u n t s o r e c o v e r e d
w ith th e p a r tic u la r s o f r e c o v e r y s h o u ld b e n o te d in th e r e g is te r o f
r e c o v e r ie s m a in ta in e d fo r th e p u r p o s e ).

v ii) S h o r ta g e s a r is in g o u t o f b r e a k a g e , le a k a g e a n d s im ila r o th e r r e a s o n s in
r e s p e c t o f w h ic h n o s taff is c o n s id e r e d r e s p o n s ib le w ill h a v e to b e w r itte n
o ff b y th e c o m p e te n t a u th o r ity d u ly c o n c u r r e d b y th e a s s o c ia te d
a c c o u n ts w h e r e th e v a lu e o f lo s s e x c e e d s R s .1 0 0 0 / - . M e m o r a n d u m o f
s a n c t io n f o r w r it e o f f s h o u l d b e e n d o r s e d t o A c c o u n t s a n d A u d it . A
R e g is t e r o f S a n c t io n s is t o b e m a in t a in e d g iv in g t h e d e t a ils o f a ll t h e
w r itt e n o f f c a s e s .

v iii) In th e c o u r s e o f s cr u tin y o f s to c k s h e e ts a n y s e r io u s ir r e g u la r ity n o tic e d o r

a n y o th e r s h o r tc o m in g in th e m e th o d o f r e c e ip t a n d is s u e a c c o u n ta l o r
a n y o th e r p r o c e d u r a l d e fe c ts n o tic e d s h o u ld in itia lly b e b r o u g h t to th e
n o tic e o f th e D iv is io n a l a u th o r ity w ith c o m m e n ts /o b s e r v a tio n s , s u g g e s tin g
r e m e d ia l m e a s u r e s a n d th e c o rr e c t pr o c e d u r e to b e fo llo w e d . W h e r e v e r
n e c e s s a r y , s e r io u s o r im p o r ta nt c a s e s a r e to b e b r o u g h t to th e p er s o n a l
n o tic e o f th e D R M /H O D a c c o r d in g to th e n a tu r e o f th e c a s e . A s e p a r a te
R e g is te r h a s to b e m a in ta in e d fo r r e c o r d in g s u c h S e r io u s ir r e g u la r itie s
d e te c te d d u r in g th e c o u r s e o f w o r k in g o f S .V . s e c tio n a s p e r th e p r o v is io n
o f 3 6 8 - A I.

5 .3 A c c o u n t s N o t e s :

A ll d is c r e p a n t ite m s fo r w h ic h s a tis fa c to r y e x p la n a tio n s h a v e n o t b e e n

o ffe r e d b y th e e x e c u tiv e s h o u ld b e in c o r p o r a te d in a n A c c o u n ts N o te s g r o u p in g
a ll ite m s o f s im ila r n atu r e , w h e r e id e n tic a l in fo r m a tio n is r e q u ir e d . In th is
r e g a r d in s tr u c tio n s c o nta in e d v id e p a r a s 3 2 6 6 - S a n d 3 2 6 7 - s s h o u ld b e fo llo w e d .

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 In c a s e s , w h e r e , o n s cr u tin y , th e e x p la n a tio n s fu r n is h e d ar e c o n s id e r e d
a s s a tis fa c to r y a n d a c c e p ta b le t h e sto c k s h e e t c o n c e r n e d m a y b e c lo s e d w ith
th e a p p r o v a l o f A c c o u n ts O ffic e r c o n c e r n e d a n d c lo s u r e a d v ic e is s u e d k e e p in g
th e e x e c u tiv e u n it in fo r m e d o f th e s a m e . W h ile is s u in g th e A c c o u n ts N o te s a n d
R e m in d e r s , IS A w h o is d e a lin g w ith th e s to c k s h e e ts r e m a r k s s h o u ld a lw a y s
c o m m u n ic a te th e p a rtic u la r s o f ite m s c lo s e d b a s e d o n th e R e m a r k s fu r n is h e d
b y th e e x e c utiv e s o a s to e n a b le th e E x e c u tiv e to k n o w a n d to r e c o r d th e
ite m s c lo s e d in th e ir c o p y o f th e s to c k s h e e t. T h is w ill a ls o fa c ilita te th e
c o n c e r n e d IS A to k n o w th e p e n d in g ite m s im m e d ia te ly o n a c u r s or y g la n c e w h e n
h e o p e n s th e s to c k s h e e t fo r a c u r s or y g la n c e .

5 .4 M O N E T A R Y P O W E R S T O C L O S E T H E IT E M S O F S T O C K S H E E T S :

1 ) IS A /S r .IS A w h o is d e a lin g w ith th e s to c k s h e e ts c a n c lo s e th e ite m s w h o s e

v a lu e is u p to R s .1 0 0 0 / - d ir e ctly b a s e d o n h is d is c r e tio n a r y p o w e r s . W h ile
u s in g th e d is c r e tio n a r y p o w e r s , IS A /S r .IS A s h o u ld a lw a y s e n s u r e th e
in te r e s t o f th e R a ilw a y fin a n c e s a n d th e ite m s c lo s e d b y h is d is c r e tio n a r y
p o w e r s a r e a lw a y s s u b je c te d to fu rth e r s c r utin y o r c h e c k b y th e c o ntr o llin g
o ffic e r .

2 ) T h e fo llo w in g a r e th e m o n e ta r y lim its w h e r e th e d is c r e p a n t item s o f th e s to c k

s h e e ts c a n b e tr e a te d a s c lo s e d b y th e a u th o r ity c o n c e r n e d m e n tio n e d a g a in s t
each.

M o n e t a r y v alu e o f e a c h it e m . C o m p e t e n t a u t h o r it y e m p o w e r e d
t o clo s e t h e it e m .

U p to R s .1 0 0 0 / - S r.IS A /IS A .

F r o m R s .1 0 0 1 / - a n d a b o v e . A s s is t a n t A c c o u n t s O f fic e r /S e n io r
A c c o u n t s O f f ic e r/W o r k s h o p A c c o u n t s
O f fic e r .

5 .5 C L O S U R E A D V IC E : O nce a ll th e d is c r e p a n c ie s have bee n

s a tis fa c to r ily e x p la in e d a ll th e c lo s u r e a d v ic e s s h o u ld b e s e n t im m e d ia te ly to
th e c o n c e r n e d E x e c u tiv e O ffic e r s im m e d ia te ly u n d e r th e s ig n a tu r e o f C o n tr o llin g
A c c o u n ts O ffic e r o r c o n c e r n e d IS A /S r .IS A w ith th e a p p r o v a l o f C o n tr o llin g
A c c o u n ts O ffic e r d u ly e n d o r s in g a c o p y o f t h e s a m e t o t h e c o n c e r n e d
c u s t o d ia n a ls o , s o t h a t t h e c u s t o d ia n w o u ld a ls o r e c e iv e t h e c o m m u n ic a t io n
o f c lo s u r e f o rt h w it h .

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5 .6 N a t u r e o f R e m a r k s / E x p la n a t io n u s u a lly f u r n is h e d in t h e S t o c k S h e e t s :

F r o m e x p e r ie n c e it h a s b e e n n o tic e d th a t d is c r e p a n c ie s b r o u g h t o ut in
s to c k s h e e ts b oth e x c e s s e s a n d s h o rta g e s a r e u s u a lly a ttr ib u te d to : -

a) R e ta il Is s u e s .
(b ) le a k a g e b r e a k a g e .
(c) tu r n in s c a le a n d s c a le d iffe r e n c e .
(d ) r e c e ip ts o r is s u e s o m itte d fr o m a c c o u n ta l.
(e) e x c e s s fo u n d in s to c k v er ific a tio n , s o u r c e s o f r e c e ip t n ot k n o w n .
(f) is s u e d u n d e r e m e r g e n t c ir c um s ta n c e s n o t d o c u m e n te d.
(g ) c r o s s is s u e b etw e e n tw o ite m s .
(h ) c r o s s p o s tin g in le d g e r a c c o u n t o n e fo r th e o th e r .
( i) s h o r t r e c e ip t.
( j) s h o r ta g e d u e to th eft v id e m is s in g r e p o r t N o . s o a n d s o .

(k) fo u n d s u b s e q u e n t to v e r ific a tio n a n d ta k e n to sto c k th r o u g h

d e p a r tm e n ta l v e r ific a tio n s h e e t.

( l) is s u e d to s ta ff fo r te m p o r a r y u s e n o t a c c e p te d b y sto c k v e r if ie r
o r is s u e d o n lo a n e tc .

5 .7 W h ile s c r u t in isin g t h e r e m a r k s IS A n e e d s t o k e e p in v ie w a n d o n s id e r
t h e f o llow in g : -

a ) P e r c e n ta g e a llo w a n c e a d m is s ib le fo r m o is tu r e a s pr o v id e d v id e p a r a 3 2 6 4 - S
m a y b e g e n e r a lly a d m itte d . It s h o u ld h o w e v e r b e e n s u r e d t h a t t h e a d v a n t a g e
o f t h e a llow a n c e is n o t t a k e n in r e s p e c t o f it e m s r e c e iv e d im m e d iat e ly
b e f o r e s t o c k v e r if ic a t io n . P e r c e n t a g e o f a llo w a n c e s h o u ld b e m a d e
a p p lic a b le t o t h e r e t ail/lo o s e is s u e tr a n s a c t io n s o n ly b u t n o t f o r t h e
t r a n s a c t io n s m a d e in s e ale d d r u m s / p a c k a g e s .

b ) A llo w a n c e s f o r le a k a g e in c a s e o f P a in t s , c e rt a in o ils e t c . m a y b e a llo w e d

u p t o p r e s c r ib e d lim it b a s e d o n r e t a il is s u e s f r o m t h e la s t v e r ific a t io n u p t o
t h e d a t e o f t h is v e r if ic a tio n p r o v id e d s u f f ic ie n t ju s t ific a t io n e x is t s . It m u st
b e e n s u r e d th a t u n d u e a d v a n ta g e is n o t ta k e n b y th e s to c k h o ld e r in s u c h
c a s e s . P a in ts , c e r ta in o il a n d s im ila r o th e r ite m s g e n e r a lly c o n ta in e d in s e a le d
d r u m s or sta n d a r d c o n ta in e r , a lth o u g h a c c o u n te d for in th e u n i t o f lite r b u t
is s u e d in fu ll c o n ta in e r , n o p e r c e n ta g e a llo w a n c e o n r e ta il tr a n s a c tio n .

c ) P e r c e n ta g e a llo w a n c e is n o r m a lly a d m itte d fo r tr a n s a c tio n ta k in g p la c e

b e tw e e n tw o s to c k v e r ific a tio n . It m a y b e th a t a t c er ta in s ta g e in b e tw e e n , th e

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le d g e r b a la n c e b e c o m e s " N il" im p ly in g th a t th e r e w a s a tle a s t n o s h o r ta g e u p to
th a t s ta g e . A s s u c h , p e r c e n ta g e a llo w a n c e m a y b e c o n s id e r e d if s u ffic ie n t
ju s tific a tio n e x is ts o n ly o n tr a n s a c tio n fo llo w in g th e "N il" b a la n c e in th e le d g e r .

d ) S h o r ta g e s a r is in g o u t o f b r e a k a g e o r le a k a g e m u s t b e r e g u la r is e d b y w r ite o ff
o r r e c o v e r y a c c o r d in g to a c tu a l s itu a tio n . V e r y s m a ll a m o u n t in v o lv e d in
c h a r g e d o ff ite m m a y h o w e v e r b e ig n o r e d . S h o r ta g e s a r is in g o u t o f th eft m u s t be
r e g u la r is e d u n d e r p r o p e r in v e s tig a t io n . s im ila r ly , a ll c a s e s o f s h o r t r e c e ip t or
m is s in g s to r e s m u s t b e r e g u la r is e d fo llo w in g th e e x ta n t r u le s .

e ) In r e s p e c t o f ite m s o f s te e l s e c tio n w h e r e d u e to h e a v y s to c k o r fo r a n y o th e r
r e a s o n s ta k in g o f a c tu a l w e ig h m e n t is n o t p o s s ib le a n d v e r ific a tio n is d o n e
fo llo w in g th e m e th o d o f m e a s u r e m e n t c o n v e r te d to w e ig h t, it s h o u ld b e e n s u r e d
th a t c o n v e r s io n r a tio a d o p te d is c o r r e c t a n d th a t u n u s u a l la r g e q u a n tity o f
d is c r e p a n c y is n o t a ttr ib u te d to m e a s u r e m e n t d iffe r e n c e . T h is is v e r y vit a l in
r e s p e c t o f r e c e ip t, im m e d ia t ely p r e c e d in g s t o c k v e rif ic a tio n .

f ) A s fa r a s p o s s ib le , v e r ific a tio n o f a n ite m s h o u ld b e c o n d u c te d in th e s a m e w a y

a s th e r e c e ip t a n d is s u e tr a n s a c tio n s h a v e b e e n a c c o u n te d fo r b y th e s to c k
h o ld e r . O f c o u r s e , t h e a c c o u n ta l u n it a n d th e s y s te m o f a c c o u n ta l a s fo llo w e d
b y th e s to c k - h o ld e r m u s t b e c o r r e c t. If d iffe r e n t m e th o d is fo llo w e d , th e s to c k
v e r ifie r c o n c e r n e d h a v e to s u b m it s p e c ia l r e p o r t c la r ify in g th e a c tu a l p o s itio n .

g ) E x c e s s d u e to n o n - a c c o u n ta l o f r e c e ip ts o r s h o r ta g e s d u e to n o n - a c c o u n ta l
o f is s u e tr a n s a c tio n s m u s t in v a r ia b ly b e s u b s ta n tia te d b y th e d o c u m e n ts w h ic h
s h o u ld b e c h e c k e d u p , w h e r e v e r n e c e s s a r y , b e fo r e fin a lly a c c e p tin g s u c h
d is c r e p a n c ie s . S u c h ite m s s h o u ld n o t b e d r o p p e d a s a m a tter o f r o u tin e .

h ) H y p o t h e t ic a l r e m a r k s s u c h a s "m ig h t h a v e b e e n r e le a s e d b u t n o t
a c c o u n t e d f o r ", "m ig h t h a v e b e e n is s u e d b u t n o t c h a r g e d f o r " s h o u ld n o t
n o r m a lly b e a c c e p t e d w it h o u t b r in g in g t h e s a m e t o t h e p e r s o n a l n o t ic e o f
t h e h ig h e r o f f ic ia l a c c o r d in g t o t h e n a t u r e o f it e m a n d a m o u n t in v o lv e d .
S im ila r a c tio n is a ls o c a lle d fo r in r e s p e c t o f ite m s s ta te d to h a v e b e e n
s u b s e q u e n tly fo u n d a n d a c c o u n te d fo r th r o u g h D e p a r tm e n ta l s to c k v e r ific a tio n
S h e e t.

i) Ite m s of is s u e tr a n s a c tio n s in r e s p e c t o f w h ic h th e r e m u st in v a r ia b ly be a
c o r r e s p o n d in g r e le a s e s , s h o r ta g e , in v o lv e d in s u c h is s u e tr a n s a c tio n s m ust
n o t b e a c c e p te d w ith o u t g e ttin g th e c o r r e s p o n d in g r e le a s e d ite m s lin k e d
w h ic h s h o u ld n o r m a lly a p p e a r a s e x c e s s in o n e o r o th e r s to c k sh eet
p e r ta in in g to th e s am e v e r ific a tio n .

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j) S h o r ta g e in v o lv in g n o n - fe r r o u s ite m s , b r a s s , b r o n z e , c o p p e r in g o t, tin in g o t o r
ite m s lik e le a d , le a d - w o o d , w h ite m e ta l a n d s im ila r o th e r ite m s h a v in g c o m m e r c ia l
u tility a n d v a lu e s h o u ld n o t b e a c c e p te d a s a m a tte r o f r o u tin e . In d iv id u a l c a s e
s h o u ld b e d e c id e d o n its m e r it. In s u c h c a s e s , if n e c e s s a r y , th e le d g e r a c c o u n ts
s h o u ld b e c h e c k e d u p b e fo r e ta k in g fin a l d e c is io n a n d th e n a tu r e a n d tr e n d of
is s u e tr a n s a c tio n s stu d ie d to d e ter m in e th e r e a s o n a b le n e s s o f th e s h o rta g e .

k ) W h ile s c r u tin iz in g r e m a r k s fo r d is c r e p a n c ie s in s to c k s h e e t p e r ta in in g to
P .W a y m a te r ia ls u n d e r S E ( P .w a y ) , th e IS A s h o u ld k e e p in v ie w th e
c ir c u m s ta n c e s , th e s itu atio n n o r m a lly o b ta in in g in s u c h u n its a n d th e n a tu r e of
w o r k c a r r ie d o u t in s u c h u n it. IS A s h o u ld h a v e a p r a c t ic al a p p r o a c h a n d
a v o id u n d u e r ig id it y . T h is h o w e v e r d o e s n o t m e a n th a t le n ie n t v ie w s h o u ld b e
ta k e n e v e n in r e s p e c t o f ite m o f c o m m e r c ia l u tility a n d v a lu e , ite m s c o n v e r tib le
to d o m e s tic p u r p o s e , ite m s of p e r s o n a l a n d d o m e s tic u s e e tc .

5 .8 D O N O T FO R G E T :

i) E x c e s s e s a r e m o r e s er io u s th a n s h o r ta g e, s in c e th e y m a y p a v e th e w a y fo r
o u t o f th e w a y p r a ctic e b y in te r e s te d p e rs o n s .

ii) IS A 's r e s p o n s ib ility is n o t o n ly to c o m m e n t b u t a ls o to s u g g e s t

im p r o v e m e n t for c o n s tr u c tiv e p u r p o s e s .

iii) T im e a n d e n e r g y s h o u ld n o t b e w a s te d c o n c e n tr a tin g on p e tty

d is c r e p a n c ie s o r d is c r e p a n c ie s in v o lv in g s m a ll a m o u n ts .

iv ) E v e n if a s to c k h o ld e r fa ils to e x p la in d is c r e p a n c y p r o p e r ly , o n th e
a v a ila b le d o c u m e n ts , if e v id e n c e s are n o tic e d ju s tify in g th e
s h o r ta g e /e x c e s s , IS A m a y a c c e p t th e s am e r e c o r d in g r e a s o n s .

v) T o c h e c k u p th e le d g e r a c c o u n t w h e n in th e c o u r s e o f s cr u tin y of
e x p la n a tio n s it a p p e a r s th a t p r im a - fa c ie , th e s a m e d o n ot r e p r e s e n t fa c t o r
d o u b t p r e v a ils a s to th e c o r r e ctn e s s of th e e x p la n a tio n s .

v i) T o in v e s tig a te h e a v y d is c r e p a n c ie s p a r tic u la r ly in r e s p e c t o f ite m s of

c o m m e r c ia l u tility a n d v a lu e .

v ii) T o e n s u r e th a t th e s to c k s h e e t u n d e r s c r u tin y h a s b e e n p r e p a r e d b y th e
s to c k v e r ifie r c o rr e c tly a n d th e d a te o f v e r ific a tio n , le d g e r fo lio r e fe r e n c e
e tc ., u n it, F .B o o k r e fe r e n c e , p a g e r e fe r e n c e e tc . h a v e b e e n p r o p e r ly a n d
c o r r e c tly s h o w n b y th e s to c k v e r ifie r in th e r e s p e c tiv e c o lu m n a n d th a t
o th e r c o lu m n s h a v e b e e n c or r e c tly fille d in .

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P R O C E D U R E F O R T H E IN V E S T IG A T IO N O F D IS C R E P A N C IE S N O T IC E D
D U R IN G V E R IF IC A T IO N .

5 .9 In t r o d u c t o r y :

In e x p la in in g th e d is c r e p a n c ie s , it s h o u ld b e e n s u r e d th a t :

a) T h e r e m a r k s r e p r e s e n t fa c ts ;

b) T h e e x p la n a tio n s a r e c le a r , in te llig ib le a n d d e fin ite ;

c) T h e r e m a r k s a g a in s t d is c r e p a n c ie s a r e s e lf c o nta in e d ;

d) D is c r e p a n c ie s w h ic h w o r k o u t le s s th a n 0 .5 % u n d e r c o s tly item s a n d 2 %
u n d e r le s s c o s tly ite m s of th e to ta l tr a n s a c tio n s s in c e la s t v e r ific a tio n c a n
b e tr e a te d a s n o m in a l a n d e x p la in e d a s s u c h .

e) T h e c o s t of a rtic le s fo u n d m is s in g d u e to n e g le c t is in v a r ia b ly r e c o v e r e d
fr o m th e sta ff r e s p o n s ib le . ( A u th o r ity 3 2 6 3 - S )

In r e s p e c t o f C a p it a l D e p o t s :

f) If th e d is c r e p a n c ie s a r e d u e to w r o n g e n tr y fo r w h ic h E D P c e n te r o r
a c c o u n ts b r a n c h is a t fa u lt, th e P L s e ctio n s h o u ld b e a d v is e d th r o u g h
le tte r s th e p a r tic u la r s o f d iffe r e n c e to e n a b le th e m c a rr y o u t th e
c o r r e c tio n s ;

g) If th e d iffe r e n c e s a r e d u e to o m is s io n in p o s tin g o r er r o r In b a la n c in g
s h o u ld b e g o t r e ctifie d th r o u g h A R D im m e d ia te ly th e m is ta k e s a r e
n o tic e d d u r in g c o m p a r is o n o f B IN c a r d b a la n c e s w ith th e tr a n s a c tio n
R e g is te r b a la n c e s .

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- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - - - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- --
E x c e s s m a y b e e x p la in e d a s P a r tic u la r s t o b e f u r nis h e d
in d ic a t e d b e lo w :

a ) M a ter ia ls r e c e iv e d b u t n o t P a r ty s e n d in g th e m a ter ia l, v o u c h e r
ta k e n to a c c o u n t n u m b e r d a te ; q u a n tity ; h o w
a c c o u n ta l w a s o v e r lo o k e d ;

b ) M a te r ia ls s u b je c t to flu c tu - D a te a n d q u a n tity in s to c k d ur in g
atio n s o f w e a th e r . th e p r e v io u s v e r ific a tio n ; q u a n tity
of m ate r ia l s u b s e q u e n tly r e c e iv e d .

c ) D u e to cr o s s is s u e s . R e le v a n t c o v e r a g e s h o w n u n d e r o th e r
s im ila r ite m s .

d ) M a te r ia ls is s u e d b u t n o t P a rty , V o u c h e r n u m b e r ; d a te ;
r e m o v e d b y In d e n te r . q u a n tity , w h y w a s th e m a te r ia l n o t
r e m o v e d , w h y a d ju s tm e n t D /N o te w a s
n o t p r e p a r e d to w r ite b a c k th e
is s u e s .

e ) E r r o r in v e r ific a tio n . D e s c r ip tio n a n d q u a n tity of th e

m ate r ia l is c o r r e c tly in c lu d e d in
th e v e r ific a tio n , r e fe r e n c e to
fo lio a n d ite m N o s ., q u a n tity o f
s h o r ta g e s a d ju s te d a g a in s t s u c h
ite m s . H a s th e e r r o r s in c e b e e n
r e c tifie d th r o u g h d e p a rtm e n ta l
v e r ific a tio n ?

f ) O th e r c a u s e s . S u ita b le r e m a r k s .

g ) C a u s e o f s u r p lu s n o t k n o w n . D e fe c t in pr o c e d u r e , p a r ty a t
fa u lt; a c tio n ta k e n to a v o id
s im ila r d is c r e p a n c ie s in fu tu r e .

109
5 .1 0 D e f ic ie n c ie s m a y b e e x p la in e d a s in d ic a t e d b e lo w :
C a u s e o f d e f icie n c y
a ) M a ter ia ls is s u e d b u t n o t
a c c o u n te d for .
b ) D u e to c r o s s is s u e s .
c ) D u e to flu c tu a tio n s o f w e a th e r.
d ) M a te r ia ls lo s t in tr a n s it a n d
a c c o u n te d fo r u n d e r r e c e ip t.
e ) M a ter ia ls e s c a p in g v e r ific a tio n .
f ) L o s s d u e to th e ft, fir e e tc.
g ) M a te r ia l s e n t fo r m e ta llu r g ic a l
te s t to b e d o n e b y C M T .
h ) M a te r ia ls c la s s ifie d u n d e r a
lo w e r c la s s b y th e s to c k
v e r ifie r d u e to d a m a g e o r
c o n d itio n a n d o f th e m a te r ia l.
i) O th e r c a u s e s n o t c o v er e d b y
th e a b o v e .
P a r t ic ula r s t o b e f u r n is h e d .
P a r ty, V o u c h e r N o ., d a te, q u a n tity
a n d w h y is s u e w a s n ot a c c o u n te d
fo r .
R e le v a n t c o v e r a g e n otic e d u n d e r
o th e r s im ila r ite m s ; S .V.s h e e t
fo lio ; ite m N o ., br ie f d e s cr ip tio n
a n d s iz e s u r p lu s q u a n tity r e c or d e d .
D a te of la s t v er ific a tio n a n d
q u a n tity th e n v e r ifie d , q ty. o f
m a te r ia l s u b s e q u e n tly r e c e iv e d .
W h y th e p a p e r s w e r e n o t s h o w n to
th e S V fo r in c lu s io n in th e
v e r ifie d b a la n c e a s p e r p ar a 1 2 2 8 - S ,
w h a t a ctio n h a s s in c e b e e n ta k e n to
fin a lis e th e lo s s .
P a rt ic u la r s o f q u a n tity , w h e r e it
w a s ly in g a n d h o w it e s c a p e d
v e r ific a tio n . H o w th e m a te r ia l h a s
s in c e b e e n ta k e n to a c c o u n t th r o u g h
d e p a r tm e n ta l v e r ific a tio n .
R e m a r k s s a m e a s fo r ite m ( d ) a b o v e
- - d o --
Q u a n tity v er ifie d a s s u r p lu s u n d e r
s e c o n d h a n d ( o r s cr a p ) w ith
P a rtic u la r s o f S V s h e e t fo lio
item n u m b e r.
S u ita b le r e m a r k s.
110
J ) C a u s e o f d e fic ie n c y n o t k n o w n . D e fe ct in pr o c e d u r e , p a r ty at
fa u lt, a c tio n ta k e n to a v o id
s im ila r d is c r e p a n c y in futu r e
in c lu d in g r e c o v e r y in p a r t o r w h o le
o f th e c o st o f m a ter ia l fo u n d
m is s in g d u e to n e g le c t in te r m s of
para 3263 -S .

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -

5 .1 1 P a r a 3 2 6 4 - S : A D M IS S IB L E P E R C E N T A G E O F S H R IN K A G E /D R Y A G E :

1. C h a lk W h ite |
2. P u m ic e | N o t m o r e th a n 2 1/2 % M o is tur e
3. A s b e s to s p a c k in g |

4. C o ir , L o o s e |
5. C o ir , Y a r n |
6. C o tto n , R a w | N o t m or e th a n 5%
7. C o tto n , S p u n |
8. C o tto n , W a s te |
9. G u m , C o u n tr y |

10. J u te, C o u n tr y |
11. J u te, G a s k e tin g |
12. L o g lin e | N o t m o r e th a n 5 %
13. Ropes |
14. S tr in g , S o o tly |
15. W o o l, W o r s te d |

16. B a n d , C a tg u t |
17. B r o o m s, G o a |
18. C a n e , s p lit | N o t m o r e th a n 1 0 %
19. H id e s a n d L e a th e r g o o d s .
20. M o o n j, B a n |
21. M o o n j, R a w |
22. Soap |

S to c k s h e e ts s h o u ld b e d e a lt w ith pr o m p tly a s d e la y s in fin a lis a tio n

o f d is c r e p a n c ie s d e te c te d th r o u g h v er ific a tio n m a y r e s u lt in in v e s tig a tio n in to
fr a u d s or irr e g u la r itie s b e in g r e n d e r e d d iffic u lt w ith th e p a s s a g e of tim e a n d
r e c o r d s n o t b e in g r e a d ily a v a ila b le .

111
5 .1 2 It h a s b e e n o b s e r v e d th a t th e r e is a b n o r m a l d e la y in fin a lis a tio n o f s to c k
v e r ific a tio n s h e e ts w h ic h a ls o a ttr a c ts th e atte n tio n o f A u d it. R e c e n tly h e a v y
d is c r e p a n c ie s in s to c k v e r ific a tio n w e r e n o tic e d w h e r e th e c u s to d ia n s h a v e
e x p ir e d , b u t n e ith e r th e s to c k v er ific a tio n s h e e ts p e n d in g a g a in s t h im w e r e
c le a r e d n o r th e r e c o v e r y fo r th e lo s s w a s m a d e . T h is r e s u lte d in th e is s u e o f a
d r a ft p a r a b y A u d it. A s p e r th e R a ilw a y B o a r d 's le tte r n o . 9 6 /A C - II/4 6 /1 d a te d
1 5 - 1 - 9 8 , th e sto c k v e r ific a tio n s h e e ts s h o u ld in v a r ia b ly b e fin a liz e d w ith in a
p e r io d o f 6 m o n th s o f r e c e ip t b y th e C u s to d ia n . T h e e x e c u tiv e s s h o u ld
c lo s e ly m o n ito r th e c o m p lia n c e o f th e a b o v e . A c tio n m a y b e ta k e n a g a in s t th o s e
w h o fa il to c o m p ly w ith th e a b o v e .

5 .1 3 A r e g is te r o f s to c k s h e ets m a y b e m a in ta in e d b y th e e x e c u tiv e s w ith th e

fo llo w in g in fo r m a tio n :

i) S to c k s h e e t N o . a n d d ate .
ii) S to r e h o ld e r .
iii) N a m e o f th e c u s to d ia n a n d d a te o f r e tir em e n t.
iv ) V a lu e o f s to c k s h e e ts i.e . E x c e s s & S h o r ta g e
s e p a r a te ly .
v) H o w a n d w h e n th e s to c k s h e e t is c le a r e d .
( B y r e p ly /w r ite o ff/r e c o v e r y)
v i) C lo s u r e a d v ic e d e ta ils is s u e d b y th e a c c o u n ts
D e p a r tm e n t.

5 .1 4 T h e r e p lie s fo r th e a c c o u n ts n o te s s h o u ld b e s e n t p r om p tly fo r fin a lis a tio n

o f s to c k s h e e ts a n d a ctio n m a y b e ta k e n e ith e r to r e c o v e r th e lo s s o r to p r o c e s s
fo r w r ite off o r s u b m ittin g c le a r r e m a r k s fo r th e d is c r e p a n c ie s , b e fo r e th e s to c k
s h e e ts /A c c o u n t N o te s g et o ld e r . S ix m o nth s p er io d p r e s c r ib e d b y B o a r d is th e
u p p e r lim it. A s s u c h a ctio n s h o u ld b e in itia te d im m e d ia te ly .

A c t io n m a y b e t a k e n t o f in a lis e t h e s t o c k s h e e t s w e ll in a d v a n c e
e s p e c ia lly in r e s p e c t o f c u s t o d ia n s w h o a r e d u e f o r r e tir e m e n t a s no
in t im a tio n is b e in g r e c e iv e d fr o m e x e c u t iv e s in r e s p e c t o f s t o c k s h e e t s
p e n d in g a g a in s t t h e m . T h is w ill als o o b v ia t e t h e d e la y in f in a lis in g t h e
s e t t le m e n t d u e s .

5 .1 5 A t t h e t im e o f t r a n s f e r of s t a ff fr o m o n e u n it t o a n o t h e r , t h e p o s itio n o f
p e n d in g s t o c k s h e e t s h o u ld f o r m a p a rt o f t h e h a n d in g o v e r n o t e .

5 .1 6 In c a s e o f r et ir e m e n t o f c u s t o d ia n s , t h e P e r s o n a l B r a n c h s h o u ld g e t
t h e "N O D U E " C e r t if ic a t e s f r o m t h e e x e c u t iv e s a n d A c c o u n t s b e f o r e
f in a lisin g t h e s e tt le m e n t d u e s .

112
5 .1 7 A m o n t h ly m e e t in g m a y b e h e ld w it h t h e e x e c u t iv e s a s w e ll as
a s s o c ia t e d A c c o u n t s O f fic e r s w h e r e in t h e o u t s t a n d in g s t o c k s h e e t s
s h a ll b e r e v iew e d a n d n e c e s s a r y d ir e c t iv e s is s u e d p r o m p t ly.

5 .1 8 T h e n a m e o f t h e s t o c k h o ld e r a n d h is d a t e o f r e tir e m e n t s h o u ld b e
in d ic a t e d in t h e s t o c k s h e e t to e n a b le th e E x e c u tiv e a n d th e A c c o u n ts O ffic e to
p a y s p e c ia l a tte n tio n to th o s e s to c k s h e e ts p e n d in g a g a in s t s u c h s to c k h o ld e r s
w h o a r e d u e to r e tir e w ith in th e n e x t o n e y e a r .

5 .1 9 N o in tim a tio n is b e in g r e c e iv e d fr o m th e E x e c u tiv e O ffic e r s in r e s p e c t o f

s to c k s h e e ts a lr e a d y p e n d in g a g a in s t th o s e s to c k h o ld e r s w h o a r e d u e to
r e tir e d u r in g th e n e x t o n e y e a r p e r io d . T h is in fo r m a tio n s h o u ld q u ic k ly b e
fu r n is h e d b y th e E x e c u tiv e o ffic e c o n c e r n e d .

5 .2 0 A s e p a r a t e r e gis t e r s h o u ld b e m a in t a in e d in t h e A c c o u n t s O f fic e
in r e s p e c t o f S t o c k s h e e t s p e n d in g a g a in s t t h o s e s t a ff w h o a r e d u e t o
r e t ir e w it h in t h e n e x t o n e y e a r . T his r e g is t e r s h o u ld b e r e v ie w e d
e v e r y m o n t h b y t h e A c c o u n t s O ff ic e r.

5 .2 1 If in itia l r e m a r k s a r e n o t r e c e iv e d fr o m th e s to c k h o ld e r , w ith in 1 - 2 m o n th s
fr o m th e d a te of r e c e ip t o f s to c k s h e e ts, th e a tte n tio n o f H O D s /D R M s s h o u ld b e
d r a w n fo r e x p e d itin g th e r e p lie s . O n c e t h e r e m a r k s a r e r e c e iv e d , th e y s h o u ld b e
e x a m in e d b y th e A c c o u n ts o ffic e a n d in c a s e th e r e p lie s a r e n o t a c c e p ta b le to
th e A c c o u n ts , A c c o u n ts N o te w ill b e is s u e d to th e E x e c u tiv e w ith in 1 5 d a y s .
T h e E x e c u tiv e s h o u ld r e p ly th e A c c o u n ts N o te s w ith in 1 5 d a y s o f its r e c e ip t. If
t h e r e m a r k s a r e n o t a c c e p t a b le , bip a r t it e m e e tin g s h o u ld b e h e ld b e t w e e n
t h e A c c o u n ts o ffic e r a n d th e c o n c e r n e d E x e c u tiv e o ffic e r to fin a lis e th e p e n d in g
s t o c k s h e e t s . In s p it e o f t h e b ip a r t it e m e e t in g, d if fic u lt y is f e lt in c lo s in g t h e
s t o c k s h e e t s , t h e c a s e s h o u ld b e b r o u g h t t o t h e n o t ic e o f t h e c o n c e r n e d
S r . D iv is io n a l O f f ic e r/J A G r a d e O f f ic e r n o m in a t e d in H Q r s f o r r e v ie w o f
S t o c k V e r if ic a tio n S h e e t s .

T h e p o s itio n s h o u ld b e r e v ie w e d e v e r y m o n th a n d p o s itio n p u t u p
to D R M /H O D c o n c e r n e d .

113
PRO CE DUR E FO R RE CO VER Y O F VAL UE O F STO RE S FO UN D SHO R T
D U R IN G S T O C K V E R IF IC A T IO N :

5 .2 2 M a te r ia ls w h e n fo u n d s h o r t w ith th e c u sto d ia n s d u e to fr a u d or
m is a p p r o p r ia tio n o n th e p a r t o f th e e m p lo y e e , v a lu e s h o u ld b e a s s u m e d
a t th e m a r k et r a te o r a v er a g e b o o k r a te w h ic h e v e r is m o r e d u ly a d ju s tin g fo r
d e p r e c ia tio n p lu s 7 % to w a r d s fr e ig h t a n d in c id e n ta l c h a r g e s p lu s 1 2 .1/2 % fo r
s u p e r v is io n c h a r g e s o v e r th e to ta l c o s t i.e. p r im e c o st, fr e ig h t a n d in c id e n ta l
c h a r g e s o n th e a n a lo g y o f pr o v is io n o f p a r a 2 3 2 8 - S & 2 3 9 5 - S .

W h e r e m ate r ia ls a r e fo u n d s h o rt w ith th e c u s to d ia n s d u e to d e fe ctiv e

o r ir r e g u la r a c c o u n tin g o f n e g lig e n c e to o b s e r v e th e p r e s c r ib e d p r o c e d u r e fo r
c u s to d y a n d a c c o u n ta l o f sto r e s a n d r e c o v e r y fo r s u c h lo s s s h o u ld b e m a d e fr o m
th e e m p lo y e e o n th e v a lu e at b o o k r a te o r m a r k e t r a te a t th e tim e o f d e te c tin g o f
th e s h o r ta g e w h ic h e v e r is h ig h e r p lu s 7 % to w a r d s fr e ig h t a n d in c id e n ta l c h a r g e s .

In r e s p e c t o f IS C ite m s th e a c tu a l fr e ig h t fr o m p o rt to th e s ite m a y b e
w o r k e d o u t in s te a d o f th e fla t r ate o f 7 .1 /2 % fo r fr e ig h t a n d in c id e n ta l c h a r g e s .

**********

114
 CHA PTE R VI
< B ack to IN D E X >
S T O C K V E R IF IC A T IO N O F D E A D S T O C K & T O O L S A N D P L A N T S &
M A C H IN E R Y IT E M S .

6 .1 A ll R a ilw a y o ffic e s a t H e a d Q u a r te r s o r in th e d iv is io n s , R a ilw a y w o r k s h o p s ,

S to r e s D e p o ts , H o s p ita ls , H e a lth U n its , R a ilw a y s ta t io n s , a r e p r o v id e d w ith
n e c e s s a r y e q u ip m e n ts s u c h a s T o o ls a n d P la n ts , fu r n itu r e a n d fix tu r e , b o o k s
o f r e fe r e n c e e tc. fo r d a y to d a y fu n c tio n in g . F o r s u c h a r tic le s /e q u ip m e n ts in
each o ffic e a n in d e p e n d e n t h o ld e r /c u s to d ia n o f d e a d s to c k is r e q u ir e d to
m a in ta in a r e c o r d o f D e a d S to c k , in w h ic h is c o m m o n ly k n o w n a s th e D e a d
S to c k R e g is te r . A ll s u c h a rtic le s a n d e q u ip m e n ts e tc . a r e r e q u ir e d to b e
v e r ifie d b y th e A c c o u n ts s to c k v e r ifie r a s p e r th e p r e s c r ib e d o r a p p r o v e d
fr e q u e n c y i.e . o n c e in 3 y e a r s a n d th e in v e n to r y o f d e a d s to c k fo r m s th e b a s is
o f v e r ific a tio n b y th e A c c o u n ts S to c k v er ifie r . M a in te n a n c e o f th is r e g is te r p r o p e r ly
a n d c o r r e c tly is th e r efo r e v er y im p o r ta nt r e s p o n s ib ility of th e r e s p e c tiv e
c u s to d ia n . It is th e r e s p o n s ib ility o f th e s to c k v e r ifie r /IS A to s e e th a t.

i) T h e in v e n to r y o f d e a d sto c k h a s b e e n m a in ta in e d p r o p e r ly a n d th e
D e a d S to c k R e g is te r is o p e n e d in th e p r e s c r ib e d fo r m .

ii) T h e r e g is te r h a s b e e n p a g e m ar k e d .

iii) T h e n o m e n c la tu r e o f e a c h ite m o f d e a d s to c k v iz . P la n t, m a c h in e r y o r p a rts

th e r e o f, fu r n itu r e a n d e q u ip m e n t in c lu d in g h o u s e lin e n , s te n c ils an d
c r o c k e r y , r e s t h o u s e e q u ip m e n t, s ta tio n e q u ip m e n t etc . h a s b e e n c or r e c tly
w r itte n in th e D e a d S to c k R e g is te r .

iv ) S e p a r a te p a g e h a s b e e n a llo tte d fo r in d iv id u a l ite m in th e r e g is te r

a c c o r d in g to s iz e etc . w ith s uffic ie n t d eta ils to id e n tify th e q u a lity , s iz e
e tc . a n d a s w e ll a s to r e n d e r im p o s s ib le th e ir r e g u la r r e p la c e m e n t of a n
e x p e n s iv e , c o s t ly a r tic le b y th a t of a lo w e r v a lu e .

v) A r tic le s lik e ty p e - w r ite r s , b i- c y c le s , c lo c k s , v e h ic le s o f a n y d e s c r ip tio n e tc .

h a v in g d is tin c t m a c h in e n u m b e r ( m a n u fa c tu r e r 's M a k e /M o d e l n u m b e r ) a r e
d e s c r ib e d in th e r e le v a n t fo lio o f th e in v e n to r y m e n tio n in g m a k e , m a k e r 's
n a m e & n u m b e r , ty p e /m o d e l e tc . T h is a s p e c t is v e r y im p o r ta nt.

v i) In d iv id u a l e n tr y in th e r e g is te r r e la tin g to r e c e ip t, is s u e a n d b a la n c e is
in itia le d b y th e s ta ff m a k in g th e e ntr y a n d atte s te d b y th e
o ffic ia l/s u b o r d in a te h o ld in g c h a r g e o f th e ite m s o f d e a d s to c k, to o ls a n d
p la n ts e tc .

115
v ii) T h e c o s t o f a ll n e w o r n e w ly r e p la c e d ite m s is r e c o r d e d in th e pr o p e r
c o lu m n o f th e r e le v a n t fo lio in th e in v e n to r y w ith o th e r r e le v a n t d e ta ils s u c h
a s P .O .N o ., s u p p lie r n a m e , oth e r c o n d itio n s o f s u p p ly e tc ,.

v ii) P r o p e r a n d c o m p le te a c c o u n t is m a in ta in e d in r e s p e c t o f item s o f p e r s o n a l
u s e lik e B r ie f C a s e , le a th e r P o r tfo lio B a g , C r o c k e r y, E le c tr o n ic C a lc u la to r
( in c lu d in g P o c k e t C a lc u la to r s ) e tc ,. T h e r e s h o u ld b e d e ta ile d d i s tr ib u tio n
w ith c le a r a c k n o w le d g m e n t fr o m th e sta ff to w h o m is s u e d in r e s p e c t of a ll
s u c h ite m s .

G e n e r a l : W h e r e ju s tifie d b y th e n u m b er o f ite m s, tw o o r m o r e r e g is te r s
m a y b e m a in ta in e d to c o v e r d iffer e n t g r o u p s o r d iffe r e nt s u b - u n its u n d e r th e
s a m e c o n tr o llin g u n it.

6 .2 A r tic le s s e n t fo r r e p a ir n e e d n o t b e s h o w n a s is s u e s b u t a n o te s h o u ld b e
e n te r e d in p e n c il s h o w in g to w h o m a n d w h e n s e n t a n d r e fe r e n c e to th e
r e le v a n t a u th o r ity a n d d o c u m e n t u n d e r w h ic h th e y a r e s e n t.

6 .3 T r a n s fe r o f ite m fr o m o n e o ffic e to a n o th e r s h o u ld b e m a d e u n d e r p r o p e r
a c k n o w le d g m e n ts by th e r e c e iv in g o ffic ia l and w h e r e v e r c o n s id e r e d
n e c e s s a r y , th e IS A /S V s h o u ld c a ll fo r a n d c h e c k u p th e s a m e to e n s u r e
c o r r e c tn e s s .

6 .4 W hen an a rtic le is c o n d e m n e d b e in g broken or b e c o m in g

u n s e r v ic e a b le th e s a m e s h o u ld b e r e d u c e d fr o m th e in v e n to r y q u o tin g r e fe r e n c e
to th e A d v ic e N o te o f R e tu r n e d S to r e s ( D S - 8 V O U C H E R ) u n d e r w h ic h it h a s
b e e n r e tu r n e d to th e n o m in a te d s to r e s d e p o t. It s h o u ld h o w e v e r b e e n s u r e d th a t
a n a r tic le h a s b e e n c o n d e m n e d b y th e a u th o r ity c o m p e te n t to d o s o . Ite m s lik e
c r o c k e r y h a v in g n o s c r a p v a lu e , a fte r c o n d e m n a tio n n e e d n o t, h o w e v e r , b e
r e tu r n e d to th e sto r e s d e p o t a s s c r a p . S u c h ite m s s h o u ld b e to ta lly d e s tr o y e d
to p r e v e n t th e ir ir r e g u la r u s e b y u n - a u th or is e d r e p la c e m e n t o f s e r v ic e a b le a n d
u s a b le ite m s o f c r o c k e r y . It s h o u ld be ensured th a t th e a u th o r ity
c o n d e m n in g th e a r tic le s h a s a ls o r e c o r d e d h is o r d e r s a s to h o w th e c o n d e m n e d
a r tic le s a r e to b e d is p o s e d o f e ith e r b y r e tu r n in g to sto r e s d e p o t u n d e r r etu r n
s to r e s v o u c h e r o r b y d e s tr o y in g th e s a m e . C o n d e m n e d a r tic le s h a v in g s c r a p
v a lu e ( s a y N .F .c o n te n t) m u s t n o t b e d e s tr o y e d .

6 .5 W h e r e v e r a s p e c ific q u a n tity o f a n ite m h a s b e e n fix e d b y h ig h e r a u th o r ity

fo r a n o ffic e o r a s u b - or d in a te th a t q u a n tity s h o u ld b e in d ic a te d in th e r e le v a n t
fo lio o f th e in v e n to r y u n d e r th e d e s c r ip tio n o f th e ite m q u o tin g r e fe r e n c e to th e
a u th o r ity . D u r in g s to c k v e r ific a tio n /in s p e c tio n , th e S V /IS A s h o u ld e n s u r e th a t th e
b a la n c e o f th e item a t a n y tim e is n o t m o r e th a n th e s a n ctio n e d s c a le o r q u o ta a s
ju s tifie d b y p a s t c o n s u m p tio n a n d / o r b y th e tr e n d o f c o n s u m p tio n s . T h is is v e r y
im p o r ta n t.

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6 .6 W h ile v e r ify in g a r tic le s lik e ta b le s , c u p - b o a r d s , a lm ir a h s , r a c k s , s ta n d s , b o x e s
e tc . th e s to c k v e r ifie r s h o u ld ta k e o n ly th e a v e r a g e d im e n s io n s o f th e b o d y of
th e a r tic le o m ittin g n o n - e s s e n tia l o r n a m e n ta l p a r ts a n d p r o je c tio n s . It s h o u ld b e
e n s u r e d th a t in d iv id u a l ite m s w ith s iz e q u a lity e tc . is c o r r e c tly d e s c r ib e d a n d
r e c o r d e d in th e r e le v a n t fo lio o f th e in v e n to r y r e g is te r . If, h o w e v e r , a n y ar tic le is
d ir e c tly r e c e iv e d fr o m s u p p lie r s u p p o r te d b y c h a lla n ( s u p p ly b e in g a g a in s t
C O S 's P .O .) it s h o u ld b e e n s u r e d th a t th e a c tu a l a rtic le r e c e iv e d a c c o r d w ith
th e d e s c r ip tio n in P .O .a n d in c h a lla n . In s u c h c a s e s o r n a m e n ta l p o rtio n if
in c lu d e d in c h a lla n , th e s a m e s h o u ld b e d e s c r ib e d a c c o r d in g ly w ith s u ita b le
rem arks.

6 .7 W h ile c a r r y in g o u t v e r ific a tio n in r e s p e c t o f ite m s o f p e r s o n a l u s e w h ic h

a fte r p r o c u r e m e n t m ig h t h a v e a lr e a d y b e e n is s u e d to O ffic e r s /E m p lo y e e s
a n d m a y n o t b e p h y s ic a lly a v a ila b le d u r in g S to c k V e r ific a tio n , th e IS A /S V s h o u ld
e n s u r e th a t a c c o u n t for th e r e s p e c tiv e ite m is c o m p le te w ith in fo r m a t io n lik e ty p e
a n d q u a lity o f th e ite m a n d th e s o u r c e o f r e c e ip t a n d th a t c le a r a c k n o w le d g m e n t
is o n r e c o r d fo r th e a rtic le s a lr e a d y is s u e d . S u c h a c k n o w le d g m e n t s h o u ld b e
c o n s id e r e d a n d th e q u a n tity c o v e r e d b y th e a c k n o w le d g m e n t, tr e a te d a s if
r e s p e c tiv e ite m s a r e in s to c k i.e . fo r m in g p a r t o f th e s to c k . In th e fie ld B o o k
IS A /S V s h o u ld e n d o r s e s u ita b le r e m a r k fo r th e q u a n tity c o v e r e d by th e
a c k n o w le d g m e n t, s e p a r a te ly in d ic a tin g , th e a c tu a l n u m b e r /q u a n tity o f th e ite m
fo u n d d u r in g v e r ific a tio n . T h e to ta l o f th e tw o w ill b e th e a c tu a l s to c k fo r
c o m p a r is o n w ith th e B o o k B a la n c e . Q u a n tity n o t s u p p o r te d b y c le a r
a c k n o w le d g m e n t s h o u ld b e tr e a te d a s "s h o r ta g e " a n d a d ju s te d a c c o r d in g ly .

6 .8 In th e c o u r s e o f v e r ific a tio n , th e IS A /S V s h o u ld r e p o r t if p ur c h a s e o f
c o s tly ite m s w h ic h o th e r w is e s h o u ld h a v e b e e n a v o id e d is n o tic e d b y h im . T h is
s h o u ld b e d o n e p a r tic u la r ly in r e s p e c t o f ite m s w h ic h a r e a b s o lu te ly fo r p e r s o n a l
u s e e .g . B r ie f C a s e , C r o c k e r y, c o s tly P e n - sta n d a n d s im ila r o th e r ite m s. O ffic e
e q u ip m e n ts w h ic h a lth o u g h u s e d b y p a r tic u la r p e r s o n d o n o t c o m e u n d e r th is
c a te g o r y w h e r e a ls o a u s te r ity is d e s ir a b le .

6 .9 W h ile v e r ify in g B o o k s o f r e fe r e n c e , o r B o o k s h e ld in th e o ffic e lib r a r y o f

d iffe r e n t o ffic e s /D e p a r tm e n ts , th e IS A /S V s h o u ld e n s u r e th a t th e c a ta lo g u e fo r
B o o k s is m a in ta in e d p r o p e r ly a n d th e s y s te m o f is s u e o f B o o k s is s u c h th a t it
p r o v id e s s u ffic ie n t s a fe g u a r d to e n s u r e r e tu r n o f B o o k w ith in th e s p e c ifie d tim e
a s fo llo w e d b y p a r t ic u la r u n it/D e p t. H o ld in g u p o f B o o k s is s u e d fo r u n d u e lo n g
p e r io d s h o u ld b e n o te d a n d r e p o r te d .

6 .1 0 Ite m s s u c h a s b e d s h e e ts , lin e n s , n a p e r y , m o s q u ito n e t e tc . s u p p lie d to

R u n n in g R o o m s , R e s t R e tir in g R o o m s , H o s p ita ls if, in itia lly fo u n d s h o r t
d u r in g s to c k v e r ific a tio n , s h o u ld b e c o m p a r e d w ith th e D h o b i A c c o u n t r e g is te r
a n d th e q u a n tity s e n t fo r w a s h in g s h o u ld b e a c c e p te d a s in s to c k . T h e q u a n tity
s h o u ld , h o w e v e r , b e s e p a r a te ly s h o w n in th e s to c k v e r ifie r 's F ie ld B o o k a n d
a d d e d to th e a c tu a l sto c k fo u n d , w ith s u ita b le r e m ar k s q u o tin g r efe r e n c e to th e

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D h o b i A /c . R e g is te r . If n o th in g h a s b e e n s e n t fo r w a s h in g th e s to c k v e r ifie r
s h o u ld in c o r p o r a te th is a s p e c t in th e c e r tific a te o b ta in e d fr o m th e s to c k h o ld e r
a fte r c o m p le tio n o f s to c k v e r ific a tio n a ll ite m s o f d e a d s to c k , T & P . e tc ., p la c e d in
th e c u s to d y o f s u b - o r d in a te a n d th e n c e r tify o r a d ju s t th e r e le v a n t n u m e r ic a l
a c c o u n t o n th e b a s is o f th e a c tu a l s to c k fo u n d .

6 .1 1 B e fo r e c e r tify in g o r a d ju s tin g th e r e s u lts o f s to c k v e r ific a tio n in r e s p e c t o f

d iffe r e n t ite m s v e r ifie d , th e sto c k v e r ifie r s h o u ld e n s u r e th a t th e b a la n c e s in th e
in v e n to r ie s h a v e b e e n c o r r e c tly s tr u c k a n d th o s e c a r r ie d fo r w a r d fr o m
c o m p le te d fo lio s ( o r fr o m a n o ld r e g is te r ) h a v e b e e n c o r r e c tly b r o u g h t fo r w a r d
w ith n e c e s s a r y c r o s s r e fe r e n c e . T r a n s fe r of b a la n c e s fr o m a n o ld in v e n to r y to a
n e w o n e m u s t in v a r ia b ly b e a tte ste d b y th e s to c k h o ld in g s u b - o r d in a te . In
r e s p e c t o f H Q o r D iv is io n a l o ffic e s b y th e o ffic ia l r e s p o n s ib l e fo r th e T & P ./D .S .
ite m s a n d m a in te n a n c e o f th e r e le v a n t in v e n to r y .

6 .1 2 In th e e v e n t o f lo s s o f D e a d S to c k & T & P R e g is te r s o r if th e s e R e g is te r s
a r e in th e c u s to d y o f v ig ila n c e o r C .B .I. a n d th e R e g is te r s c a n n o t b e p r o d u c e d fo r
v e r ific a tio n , th e n th e o p e n in g b a la n c e s in th e n e w le d g e r s s h o u ld b e a tte s te d b y
th e in c h a r g e d e p a r tm e n ta l o ffic e r o n e a c h fo lio fo r ta k in g th e b a la n c e s a s
c o r r e c t a n d to c e r tify th e le d g e r b a la n c e s . It is to m e n tio n th a t w h e n e v e r th e
le d g e r s a r e h a n d e d o v e r to th e in v e s tig a tin g b r a n c h e s , th e b a la n c e s o f th e s e
le d g e r s h a v e to b e n o te d in th e n e w le d g e r s a s fa r a s p o s s ib le , th e n o n ly th e
le d g e r s h a v e to b e h a n d e d o v e r to th em .

6 .1 3 A t th e c o n c lu s io n o f v e r ific a tio n o f P h y s ic a l S to c k , fo llo w in g th e a b o v e

in s t r u c tio n s , th e s to c k v e r ifie r s h o u ld r e c o r d th e r e s u lts o f v e r ific a tio n s in th e
r e s p e c tiv e fo lio o f th e in v e n to r y , p r e p a r in g s to c k s h e e ts fo r d is c r e p a n t ite m s .
S to c k s h e e t r efe r e n c e w ith d a te s h o u ld b e r e c o r d e d in th e r e le v a n t fo lio o f th e
in v e n to r y r e g is te r a n d a ls o in th e F . B o o k a g a in s t th e ite m c o n c e r n e d . T h e S .V .
s h o u ld p u t h is c le a r a n d d a te d in itia l ( w ith y e a r ) in e a c h a n d e v e r y fo lio o f th e
in v e n to r y ir r e s p e c tiv e o f a n y d is c r e p a n c y o r n o t, in to k e n o f v e r ific a tio n o f
th e ite m s .

6 .1 4 O u t o f th e th r e e c o p ie s o f th e s to c k s h e e ts p r e p a r e d, o n e c o p y is to b e
h a n d e d o v e r to th e s to c k h o ld e r o b ta in in g c le a r a c k n o w le d g m e n t a n d th e
r e m a in in g tw o c o p ie s to b e s u b m itte d to th e A c c o u n ts offic e r a lo n g w ith
n a r r a tiv e r e p o r ts, c o m p le t io n r e p o rts , c o m p le tio n c e r tific a te s e tc .

6 .1 5 D e a d s to c k , in c lu d in g fu r n itu r e , fix tu r e s a n d fittin g s , to o ls a n d p la n t a n d

m a c h in e r y in a n y a d m in is tr a tiv e o ffic e , S h o p s , S h e d s , D e p o ts , M e d ic a l
d e p a r tm e n ts , S c h o o ls , C a te r in g u n its , C a n te e n s , E n g in e e r in g d e p a r tm e n t,
E le c tr ic a l d e p a r tm e n t, S & T d e p a r tm e n t, o ffic e s a n d S to r e h o ld e r s , s ta tio n
b u ild in g s , e tc . b e in g ite m s of e s s e n tia l e q u ip m e n t fo r m in g part of th e
a d m in is tr a tiv e m a c h in e r y , a s s u m e im p o r ta n c e in its o w n w a y .

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6 .1 6 F r o m th e b ig g e s t c e n tr a l a n d d iv is io n a l a d m in is tr a tiv e o ffic e s to s m a ll h a lt
s ta tio n s , e a c h s u b o r d in a te is fu r n is h e d w ith n e c e s s a r y e q u ip m e n t s u c h a s to o ls
a n d p la n t, fu r n itu r e a n d fix tu r e s , P la n t a n d M a c h in e r y e tc . E v e r y offic e s h o u ld
m a in ta in in th e p r o fo r m a ( F o r m N o . G .2 0 7 5 ) a n in v e n to r y o f a ll a r tic le s o f
` D e a d S to c k " s u c h a s fu r n itu r e a n d fix tu r e s , to o ls a n d p la n t a n d b o o k s o f
r e fe r e n c e s h o w in g a b r ie f d e s c r ip tio n o f th e a rtic le s a n d d a te o f th e ir r e c e ip t.

T h e A c c o u n t s v e r if ic a t io n s t a ff s h o u ld e n s u r e -

i) T h a t th e ite m s a r e e n ter e d in th e D e a d s to c k r e g is te r in a n a lp h a b e tic a l

o r d e r , s e p a r ate p a g e o r p a g e s b e in g a llo tte d in th e r e g is te r fo r e a c h ite m ,

ii) T h a t d e s c r ip tio n o f th e a r tic le s is c le a r e n o u g h to id e n tify th e q u a lity a n d to

r e n d e r im p o s s ib le ir r e g u la r r e p la c e m e n t o f e x p e n s iv e a r tic le s b y a n in fe r io r
o n e s . In th e c a s e o f b ic y c le s , ty p e w r ite r s , c lo c k s , e le c tr ic ta b le fa n s ,
c a lc u la to r s a n d s im ila r a r tic le s w h ic h a r e n u m b e r e d b y th e M a k e r s , th e
` M a k e r ' n u m b e r n e e d a ls o b e r e c o r d e d in th e r e g is te r .

iii) T h e a r tic le s s e n t fo r r e p a ir s a r e n o t s h o w n a s is s u e s b u t a n o te is k e p t in
th e in v e n to r y r e g is te r g iv in g p a r tic u la r s o f th e R .R . o r o th e r d o c u m e n ts
a n d to w h o m a n d w h e n s e n t. O n r e c e ip t o f th e r e p a ir e d a r tic le s , s u ita b le
r e m a r k s s h o u ld b e r e c o r d e d in th e r e g is te r a n d a ls o o n th e b ill o r is s u e
n o te o r c h a lla n u n d e r w h ic h th e a r tic le s a r e r e c e iv e d b a c k s ta tin g th a t
th e a rtic le s h a v e b e e n e n te r e d in th e in v e n to r y r e g is te r.

iv ) W h e n e v e r a n a r tic le is c o n d e m n e d , it s h o u ld b e e n te r e d a s a n is s u e ,
r e fe r e n c e to th e A d v ic e N o te o f R e tu r n e d S tor e s ( D S 8 ) u n d e r w h ic h it
h a s b e e n r e tu r n e d a n d th e w r ite o ff s ta te m e n t u n d e r w h ic h its w r ite - o ff
h a s b e e n s a n c tio n e d is g iv e n o v e r th e s ig n a tu r e o f a r e s p o n s ib le
p e r s o n to w h o m th is d u ty is e n tr u ste d . A fte r c o n d e m n a tio n a n d b e fo r e
b e in g s e n t to s c r a p d e p o t, it s h o u ld b e b o r n e in c la s s -III a c c o u n t a n d
s to c k s e p a r a te ly m a r k e d a s c la s s - III a n d k e p t a p a r t fr o m r e g u la r
s e r v ic e a b le s to c k o f th e s e item s .

v) A ll tr a n s fe r s o f ite m s fr o m o n e o ffic e to a n o th er a r e m a d e u n d e r pr o p e r
a c k n o w le d g e m e n t.

v i) A ll r e c e ip te d c o p ie s o f is s u e n o te s o r o th e r r e c e ip t v o u c h e r s a n d A d v ic e
N o te s a r e s e n t to th e C o n tr o llin g o ffic e r fo r c h e c k w ith d a ily s u m m a r y of
is s u e s ( S - 2 1 0 3 ) o r A d v ic e o f C r e d its ( S - 2 1 0 4 ) r e c e iv e d fr o m th e S to r e s
A c c o u n ts o ffic e r , a n d

v ii) T h e o ffic e r v e r ify in g th e s to r e s d e p a r tm e nta lly s h o u ld c h e c k th is in v e n to r y

r e g is te r a n n u a lly w ith th e a c tu a l s to c k o n h a n d a n d r e c o r d a c e rtific a te to
th is e ff e c t o n th e p a g e fo r e a c h ite m d u ly a c c o u n tin g th r o u g h

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 d e p a r tm e n ta l s to c k s h e e t fo r a n y e x c e s s/d e fic ie n c y n o tic e d a n d
e x p la in in g th e r e a s o n s fo r th e s am e .

W h ile v e r ify in g th e a b o v e ite m s of S to r e s, th e sto c k v er ifie r s s h o u ld ta k e

n o te o f th e fo llo w in g a s p e c ts in a d d itio n to th e G e n e r a l R u le s e n u n c ia te d in
C h a p te r - III o f th is m a n u a l a n d v ar io u s c o d a l p r o v is io n s .

6 .1 7 T h e v e r ific a tio n s ta ff s h o u ld s e e th a t th e b a la n c e s a r e c o r r e c tly s tr u c k a n d

th o s e c a r r ie d fo r w a r d fr o m th e c o m p le te d fo lio s a r e c o r r e c tly c a r r ie d fo r w a r d
w ith th e n e c e s s a r y c r o s s r e fe r e n c e s a n d e r r o r s, if a n y , s h o u ld b e s u ita b ly
r e c tifie d thr o u g h a d ju s tm e n t r e g is te r ( F o r m G - 7 7 - B ) .

6 .1 8 T h e A c c o u n ts s to c k v e r ifie r s s h o u ld s e e th a t o n th e a r tic le s o f fu r n itu r e a n d

fittin g s , th e s iz e s , a n d th e c u s to d ia n 's d e s ig n a tio n a r e c le a r ly m a r k e d to
fa c ilita te e a s y id e n tific a tio n . A s r e g a r d s P la n t a n d M a c h in e r y , th e R e g is te r m a y
b e e x a m in e d to s e e th a t d e ta ils o f p la n t a n d m a c h in e r y , v iz . d a te of p u r c h a s e &
e r e c tio n , v a lu e , s o u r c e o f r e c e ip t, life o f th e p la n t, c a p a c ity , r e p a ir in g p a r tic u la r s ,
m a k e a n d N o . e tc. a r e in d ic a te d th e r e in .

6 .1 9 D u r in g th e c o u r s e o f th e in v e n to r y , th e v e r ific a tio n s ta ff s h o u ld c a r e fu lly

n o te th e d e s c r ip tiv e p a r tic u la r s o f th e s to c k , th e m a r k e d ite m n u m b e r , s iz e s e tc .
T h e fig u r e s o f in v e n to r y s h o u ld b e e nte r e d in th e F ie ld B o o k a c c o r d in g to th e
lo c a tio n o f th e sto c k .

Frequency of A c c o u n t s V e r if ic a tio n o f D e a d S t o c k , T o o ls and P la n t a n d

M a c h in e r y :

6 .2 0 D e a d s t o c k a n d T & P a r e v e r if ie d o n c e in T H R E E Y E A R S g e n e r a lly in
a c c o r d a n c e w it h p a r a 3 2 0 2 - S . In t h e c a s e o f M e dic a l D e p a r t m e n t, it is
v e r if ie d O N C E in T W O Y E A R S a n d O N C E IN A Y E A R in t h e c a s e o f C a t e r in g
u n it s a n d a ll c o n s t r u c t io n u n it s .

6 .2 1 S t a t io n e r y it e m s, s u c h a s p e n h o ld e r s , p a d s in k in g a n d b lo t t in g ,
c u s h io n p in s , a s tr a y s , t r a y s o f fic e , c a ll b e lls , m a t s, gla s s t u m b le r s,
p a p e r w e ig h t s , in k w ells a n d p o t s , r u le r s o f fic e , e t c. a r e t r e at e d as
c o n s u m a b le it e m s b e in g s u p p lie d a s a n d w h e n r e q u ir e d . T h e s e , if at a ll
a c c o u n t e d f o r in t h e D e a d S t o c k R e g is t e r , n e e d n o t b e v e r ifie d .

6 .2 2 Ite m s o f L e a t h e r C a s h b a g w ith c a s h o ffic e b e in g p e r p e tu a lly in tr a n s it

c o u ld b e v e r ifie d fo r th e s e r ia l n u m b e r s , if s tate d to b e in tr a n s it fr o m th e g u a r d 's
s ig n a tu r e b o o k .

6 .2 3 T a r p a u lin s s u p p lie d to th e s ta tio n s a n d g o o d s s h e d s a r e p a in te d w ith th e

d is tin c t n u m b e r a n d a r e r e c o r d e d a t th e s ta tio n s o r in g o o d s s h e d s in th e
ta r p a u lin r e g is te r . T h e v e r ific a tio n s ta ff s h o u ld c h e c k th e p a i n te d n u m b e r s o n th e

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ta r p a u lin s a n d th e s iz e o f th e ta r p a u lin s a n d c o m p a r e th e s a m e w ith th o s e in th e
r e g is te r . It is p o s s ib le fo r s o m e o f tar p a u lin s a n d G .I. lo c k s to b e in tr a n s it b e in g
s u p p lie d to c o v e r a n d lo c k th e w a g o n s , in w h ic h c a s e , th e p a rti c u la r s s h o u ld b e
c o lle c te d fr o m th e s tatio n r e c o r d s o r g u a r d 's s ig n a tu r e b o o k o r s u c h oth e r
r e c o r d s m a in ta in e d in th a t c o n n e c tio n . T h e r e c e ip t o f ta r p a u lin s s e n t to o th e r
R a ilw a y s , a n d r e tu r n o f ta r p a u lin s r e c e iv e d fr o m o th e r R a ilw a y s , a r e to b e
s p e c ia lly w a tc h e d . A s e p a r a te r e g is te r is to b e m a in ta in e d fo r th e tr a n s a c tio n s
o f o th e r R a ilw a y s . C a s e s o f lo s s s h o u ld b e lo o k e d in to , to s e e th a t p r o p e r
p r e c a u tio n s h a v e b e e n ta k e n b y th e s to c k h o ld e r s . A s p e c ia l r e p o r t is to b e
m a d e in r e s p e c t o f tar p a u lin tr a n s a c tio n s in b a s e d e p o ts fix e d for th is p u r p o s e.

6 .2 4 P R O C E D U R E O F M A IN T E N A N C E O F D E A D S T O C K R E G IS T E R IN
H O D /D IV IS IO N A L O F F IC E S :

A c u s to d ia n ( o ffic e s u p e r in te n d e n t) s h o u ld b e e n tr u s te d w ith th e w o r k o f
m a in te n a n c e o f c o n s o lid a te d R e g is te r o f D e a d S to c k r e la tin g to H O D s /D iv is io n a l
o ffic e s .

i) C O N S O L ID A T E D R E G IS T E R O F D E A D S T O C K : T h e tr a n s a c tio n s r e la tin g to
r e c e ip ts s h o u ld b e p o s te d b y th e c u s to d ia n in th e c o n s o lid a te d R e g is te r o f
D e a d s to c k . T h e v o u c h e r s r e la tin g to r e c e ip ts a r e o r d in a r ily th e is s u e n o te s
r e c e iv e d fr o m th e s to r e s d e p a r tm e n t, T r a n s fe r v o u c h e r s fr o m o th e r o ffic e s .
F ir m 's c h a lla n s in c a s e lo c a l p u r c h a s e s a n d c a s h r e c e ip ts in r e s p e c t o f p e tty
p u r c h a s e s . T h e r e c e ip t v o u c h e r s s h o u ld b e c a r e fu lly file d i n th e G u a r d file d ate -
w is e . T h e fo lio r e fe r e n c e s a n d d a te o f a c c o u n ta l s h o u ld b e in d ic a te d in th e
v o u c h e r s in to k e n o f h a v in g p o s te d th e p a r tic u la r s in th e c o n s o lid a te d R e g is te r o f
D e a d s to c k . T h e c u s to d ia n s h o u ld a ls o in itia l d a te o n th e R e c e ip t v o u c h e r s
m e n tio n e d a b o v e .

ii) S in c e th e m a te r ia ls a r e to b e s u p p lie d to v a r io u s s e c tio n s , th e c u s to d ia n w ill

m a k e o u t is s u e c h a lla n s in tr ip lic a te r e ta in in g o n e c o p y a s o ffic e c o p y . T h e o th e r
tw o c o p ie s a lo n g w ith th e m a te r ia ls a r e to b e s e nt to th e c o n c e r n e d s e c tio n . T h e
n o m in a te d s e c tio n h e a d fo r m a in ta in in g th e D e a d s to c k o f th e s e c tio n s h o u ld
a c k n o w le d g e r e c e ip t o f th e m a te r ia ls a n d r etu r n o n e r e c e ip te d c o p y o f th e
c h a lla n to th e c u s to d ia n , w h o w ill p a ir th e s a m e a lo n g w ith th e o ffic e c o p y o f th e
c h a lla n . T h e is s u e s th u s m a d e to th e d iffer e n t s e ctio n s a r e to b e p o s te d in th e
c o n s o lid a te d D e a d s to c k R e g is te r , d u ly e n d o r s in g th e c h a lla n s r e fe r e n c e to th e
p a r tic u la r s o f d a te o f a c c o u n ta l o f is s u e s a n d L e d g e r fo lio s .

T h e s e is s u e c h a lla n s n e e d n o t b e p la c e d in th e g u a r d file . It is e n o u g h if
th e u s e d c h a lla n b o o k s a r e p r e s e n te d d u ly p a ir e d w ith th e r e c e ip te d c o p ie s o f
c h a lla n s .

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 T h u s , th e c u s to d ia n s h o u ld b e in itia lly r e s p o n s ib le fo r th e v e r a c ity o f
th e e n tr ie s in th e c o n s o lid a te d D e a d s to c k R e g is te r a n d a ls o fo r th e u p k e e p of
th e R e c e ip t a n d is s u e v o u c h e r s a n d th e R e g is te r .

T h e n o m in a te d s e c tio n H e a d is r e s p o n s ib le fo r s a fe c u s to d y a n d
m a in te n a n c e o f th e D e a d s to c k in th e s e ctio n . T h e r e c e ip t v o u c h e r s , i.e .
c h a lla n s r e c e iv e d fr o m th e c u s to d ia n s h o u ld b e e n te r e d in th e R e g is te r o f
D e a d s to c k . T h e v o u c h e r s s h o u ld b e c a r e fu lly p r e s e r v e d in a g u a r d file a n d , th e
p a r tic u la r s o f d a te o f a c c o u n ta l a n d fo lio r e fer e n c e in d ic a te d in th e v o u c h e r s
w ith d a t e d in itia ls b e fo r e th e y a r e file d . T h e s e c tio n H e a d is r e s p o n s ib le fo r th e
u p k e e p of th e R e g is te r a n d v o u c h e r s .

iii) M at e r ials r e c o m m e n d e d f o r c o n d e m n a t io n : T h e c u s to d ia n s h o u ld m a in ta in
a s e p a r a te d e a d S to c k R e g is te r to a c c o u n t fo r th e r e c e i p ts a n d d is p o s a l o f
m a te r ia ls r e c e iv e d b y h im fr o m th e s e c tio n s th r o u g h c h a lla n s . T h e p a r tic u la r s o f
s u c h c h a lla n s s h o u ld b e q u o te d in th e R e g is te r a n d lik e - w is e th e p a r tic u la r s o f
d a te o f a c c o u n ta l a n d fo lio r e fe r e n c e in d ic a te d in th e c h a lla n s . T h e s e c h a lla n s
s h o u ld a ls o b e c a r e fu lly p r e s e r v e d in a s e p a r ate g u a r d file . T h e o ffic e r u n d e r
w h o s e c o n tr o l th e c u s to d ia n is w o r k in g s h o u ld r e - in s p e c t th e m a te r ia ls
r e c o m m e n d e d fo r c o n d e m n a tio n a n d w h e r e v e r n e c e s s a r y h e s h o u ld a r r a n g e fo r
r e c o n d itio n in g th e s a m e & s h o u ld b e r e tu r n e d to th e c o n c e r n e d s e c tio n
th r o u g h fr e s h c h a lla n s w h ic h s h o u ld b e a c c o u n te d fo r b y th e c u sto d ia n a s
is s u e s in th e a b o v e m e n tio n e d D e a d S to c k R e g is te r lik e w is e , th e p a r tic u la r s o f
D S 8 s s h o u ld b e q u o te d in t h e is s u e c o lu m n o f th e a b o v e R e g is te r w h e n e v e r
m a te r ia ls a r e u ltim a te ly s e nt to S c r a p D e p o t.

iv ) M at e r ials in O ff ic e r 's R o o m s :

T h e s te n o g r a p h e r a tta c h e d to th e offic e r is r e s p o n s ib le fo r th e s a fe
c u s to d y o f th e m a te r ia ls in th e offic e r 's r o o m . H e w ill a ls o m a in ta in th e D e a d
S to c k R e g is te r s im ila r ly .

v ) Q u a r t e rly c h e c k b y a c t u a l c o u n t a n d r e c t if ic a tio n o f dif f e r e n c e :

M a te r ia ls h e ld in th e c u s to d y of d iffer e n t s e ctio n s w ill b e v e r ifie d b y

th e s e c tio n h e a d in c h a r g e o f D e a d S to c k o n c e in a q u a rte r. T h e r e s u lt of
v e r ific a tio n s h o u ld b e s e n t to th e c u s to d ia n w h o w ill a lo n g w ith th e s e c tio n h e a d
in v e s tig a te in to d is c r e p a n c ie s if a n y . If th e r e a r e n o d is c r e p a n c ie s a n il v e r ific a tio n
r e p o r t s h o u ld b e m a d e o ut b y th e s e c tio n h e a d .

6 .2 5 S T O C K V E R IF IC A T IO N O F H A L T S T A T IO N S :

A ll th e H A L T S T A T IO N S s h o u ld b e e x e m p te d fr o m s to c k v er ific a tio n .
T h e M a n d a y s a n d T A /D A in v o lv e d o n c o n d u c tin g th e v e r ific a tio n o f th e s e
s ta tio n s is n o t e c o n o m ic a l w h e n c o m p a r e d to th e to ta l in v e n to r y o f th e s e
s ta tio n s . W h e n e v e r th e s ta tio n s a r e h a n d e d o v e r to H A L T A G E N T S , th e T & P

122
a n d D .S . is s u e d to th e s e a g e n ts s h o u ld b e lis te d a n d h a n d o v e r to th e a g e n ts
u n d e r th e ir c le a r a c k n o w le d g e m e n t. O n e c o p y o f th a t lis t s h o u ld b e a v a ila b le w ith
S ta tio n S u p e r in te n d e n t o f S e r v in g s ta tio n w h ic h c a n b e in s p e c te d b y A S V /IS A
d u r in g th e ir v e r ific a tio n o f M a in s ta tio n s u n d e r w h ic h th e a g e n t w o r k s . If a n y ite m
h a n d e d o v e r to th e a g e n ts is fo u n d s h o r t s u b s e q u e n tly , th e a g e n ts s h o u ld b e h e ld
r e s p o n s ib le fo r th e s h o rta g e s .

6 .2 6 It e m s e x e m p t e d f r o m v e r if ic a tio n : ( A n n e x u r e - X )

a ) A r tic le s o f fu r n itu r e w ith c e r ta in s u b o r d in a te s w h ic h a r e g e n e r a lly fe w a n d in

th e c u s to d y o f c e r ta in s u b o r d in a te s , w h o s e d u ty r e q u ir e s th e m to b e c o n s ta n tly
o r fr e q u e n tly o n th e m o v e , n e e d n o t b e c h e c k e d b y th e s to c k v e r ifie r b y a c tu a l
c o u n t a s a n a tte m p t to v e r ify th o s e a r tic le s w o u ld c o s t th e R a ilw a y m o r e th a n
w h a t th e a r tic le s a r e w o r th . Y e a r ly b a la n c e r e t u r n s o f t h e t o o ls a n d p la n t i n
t h e ir c u s t o d y w ill b e o b t a in e d fro m th em b y t h e c o n t r o llin g O f fic e r
c o n c e r n e d a n d t h is s h o u ld b e in s p e c t e d a n d a c c e p t e d a s c o r r e c t b y
A c c o u n t s s t o c k v e r if ie r s.

b ) V e r ific a tio n o f s m a ll to o ls a n d h a n d to o ls in m in o r w o r k s h o p s , r u n n in g
s h e d s , p u m p h o u s e s a n d w ith P .W a y In s p e c to r s , In s p e c to r s o f W or k s , S ig n a l
a n d In te r lo c k in g In s p e c to r s , S a n ita r y In s p e c to r s a n d o th e r In s p e c to r s n e e d n o t
o r d in a r ily b e c a r r ie d o u t b y S to c k V e r ifie r s .

T h e s to c k V e r ifie r s s h o u ld , a t th e tim e o f v e r ific a tio n o f o th e r ty p e s o f

s to c k s w ith s u c h s taff, in v e s tig a te th e s y s te m in fo r c e fo r th e s u p p ly a n d c u s to d y
o f th e s e to o ls a n d s e e th a t r e a s o n a b le c a r e is b e in g e x c e r c is e d in m a k in g
is s u e s a n d e n s u r in g th a t w o r k m e n to w h o m th e y a r e is s u e d r e tu r n th e m to sto r e s
c u s to d y w h e n n o lo n g e r r e q u ir e d .

c ) D e a d S t o c k T o o ls a n d P la n t o f L o w v alu e :

In te r m s o f p a r a 3 2 2 5 - S o f w h e n v e r ify in g a r tic le s o f d e a d s to c k , to o ls a n d
p la n t a n d m a c h in e r y , th e s to c k v e r ifie r s m a y u s e th e ir d e s c r e t io n t o o m it
f r o m v e r if ic a tio n a r t icle s o f low v a lu e such a s n o t ic e b o a r d s , n a m e
b o a r d s , t ic k e t n ip p e r s , c a r r ia g e k e y s , s t a tio n s e a ls e t c . a n d c o n c e n t r a t e
t h e ir a tt e n t io n o n t h e c h e c k o f m o r e im p o r t a n t it e m s. S u c h o f th e ite m s s o
o m itte d fr om v e r ific a tio n s h o u ld h o w e v e r b e r e c o r d e d in th e F ie l d B o o k a fte r
e n s u r in g th a t r e a s o n a b le c a r e is b e in g e x c e r c is e d b y th e c u s to d ia n for th e ir
a c c o u n ta l, c u s to d y , d is tr ib u tio n , r e p la c e m e n t etc . T h o u g h it is n o t o r d in a r ily
th e d u ty o f th e s to c k v e r ifie r s to v e r ify th e ar tic le s m e n tio n e d a t ( a ), ( b ) a n d ( c)
a b o v e , t h e y s h o u ld u s e t h e ir d is c r e t io n a n d t a k e u p f u ll a n d c o m p le t e
v e r if ic a tio n , if t h e y s u s p e c t a n y ir r e g u la r it y in a n y c a s e .

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6 .2 7 C H E C K O F S M A L L T O O L S A N D H A N D T O O L S W IT H S E ( P .W a y ) A N D
T H E IR G A N G S : -

T h e v e r ific a tio n s ta ff s h o u ld p h y s ic a lly v e r ify th e s m a ll a n d h a n d to o ls

a v a ila b le in th e S to r e s /r o o m s o f th e S E ( P .w a y ) a n d ta k e in to a c c o u n t th e s to c k
w ith v a r io u s g a n g s a s p e r th e D is tr ib u tio n R e g is te r m a in ta in e d . O n c o m p a r in g
th e b a la n c e s th u s a r r iv e d w ith th e b a la n c e s s h o w n in th e S E ( P .w a y ) le d g e r s , th e
v e r ific a tio n s ta ff s h o u ld a tte s t each accou nt w ith a q u a lify in g rem ark,
"C h e c k e d w it h t h e d is t r ib u t io n s t a t e m e n t ". If th e r e a r e a n y d is c r e p a n c ie s ,
th e s a m e s h o u ld b e a d ju s te d a n d n e c e s s a r y d is c r e p a n c y s t a t e m e n t s p r e p a r e d
a n d d is p o s e d o ff a s u s u a l. T h e S to c k V e r ific a tio n S ta ff s h o u ld v e r ify in d e ta il th e
T & P o f tw o g a n g s a n d th e p a r tic u la r s o f g a n g s v e r ifie d s h o u ld b e n o te d in th e
T & P R e g is te r a s a g u id e fo r th e o th e r S to c k V e r ific a tio n s ta ff w h e n th e y ta k e u p
th e n e x t v e r ific a tio n . T h e T & P ite m s o f a p a r tic u la r g a n g w h ic h w a s a lr e a d y
v e r ifie d in th e p r e v io u s v e r ific a tio n , n e e d n o t b e v e r ifie d a g a in b u t th e o th e r tw o
g a n g s s h o u ld b e s e le c te d fo r d e ta ile d v e r ific a tio n in th e n e x t v e r ific a tio n .
W h e r e v e r ite m s of lo s s a r e m a d e u p b y r e c o v e r ie s , it h a s to b e e n s u r e d th a t th e
a c k n o w le d g e m e n t fr o m E n g in e e r in g B r a n c h a n d A c c o u n ts is a v a ila b le .

W h ile v e r ify in g o ffic e s , th e s y ste m of a c c o u n ta l a n d is s u e o f sta tio n e r y

o b s e r v e d in th e o ffic e s h a s to b e e x a m in e d to e n s u r e th at th e p r o v is io n s in th e
c o d e a r e n o t in fr in g e d .

6 .2 8 W h ile v e r ify in g th e lin e n , u n ifo r m s , m o s q u ito n e ts . etc . a t h o s p ita ls ,

r u n n in g r o o m s , c a ter in g u n its , e tc., a s a ls o a t S t. J o h n A m b u la n c e , th e
V e r ific a tio n S ta ff s h o u ld e x a m in e th e d h o b i R e g is te r , w h e r e v e r s u c h ite m s a r e
s ta te d to h a v e b e e n g iv e n fo r w a s h in g . T h e y s h o u ld b e a d d e d to th e s to c k s a fte r
s c r u tin y o f th e R e g is te r to a r r iv e at th e c o rr e c t p h y s ic a l b a la n c e . It s h o u ld b e s e e n
th a t th e ite m s o f u n ifo r m s , c lo th in g , c u m b lie s , etc . at th e D e p o ts a n d o ffic e s
a r e c o r r e c tly a c c o u n te d fo r th e ta lly c a r d s , b o o k s , r e g is te r s , e tc. a n d th a t th e
a c k n o w le d g e m e n ts o f th e s taff fo r a ll ite m s is s u e d h a v e b e e n o b ta in e d . T h e
S to c k V e r ifie r s w h ile v e r ify in g th e lin e n s w ith C W S e tc . s h o u ld a ls o e n s u r e th e
c o r r e c tn e s s o f is s u e o f B e d r o lls to p a s s e n g e r s , r e c e ip t a n d a c c o u n ta l,
c o r r e c t r e c o v e r y o f h ir e c h a r g e s a n d th e ir s u b s e q u e n t r em itta n c e s .

6 .2 9 T h e e le c tr ic a l, te le g r a p h , s ig n a l a n d in te r lo c k in g e q u ip m e n t s a n d fittin g s s u c h
a s c e ilin g fa n s a n d lig h ts , s w itc h b o a r d s , e le c tr ic c lo c k s , te le p h o n e s , M or s e
c o d e tic k e r s , s ig n a l le v e r s , etc ., th o u g h p a r t of e q u ip m e n t a t sta tio n s , c a b in s ,
o ffic e s , w o r k s h o p s , d e p o ts, etc . ar e c e n tr a lly c o n tr o lle d b y th e o w n in g
D e p a r tm e n ts c o n c e r n e d a n d a s s u c h a r e b o r n e o n th e ir "E q u ip m e n t d is tr ib u tio n
a n d In s tr u m e n t R e g is te r " a n d th er e fo r e , o r d in a r ily th e s e ite m s ar e n o t b o r n e o n
th e d e a d - s to c k R e g is te r c o n c e r n e d a n d n o v e r ific a tio n a t th e s e u n its is r e q u ir e d .

6 .3 0 P u b lic ity a n d a d v e r tis e m e n t b o a r d s a n d fr a m e s d o n o t fo r m p ar t o f th e

R a ilw a y d e a d s to c k a n d n o n - a c c o u n ta l o f th e s a m e in th e D e a d S to c k In v e nto r y
R e g is te r is n o t ir r e g u la r . H o w e v e r , a t th e tim e o f v e r ific a tio n o f d e a d s to c k ,

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th e S to c k V e r ifie r s h o u ld e x a m in e th e a d v ic e fr o m C P R O fo r fix in g o f
a d v e r tis e m e n t B o a r d s b y v a r io u s a g e n c ie s m a in ly w ith a v ie w to e n s u r in g
th a t u n a u th o r iz e d a d v e r tis e m e n t b o a r d s a r e n o t a llo w e d to b e k e p t.

6 .3 1 Ite m s of p r iv a te fu r n itu r e, e tc . fo u n d in th e A d m in is tr a tiv e O ffic e s ,

s ta tio n s , r e fr e s h m e n t r o o m s , c a nte e n s , te a - s ta lls , e tc., u n le s s b o r n e o n a d u ly
a u th o r is e d lis t d u ly c e r tifie d b y th e o ffic ia l c o n c e r n e d a n d a r e h a v in g p r iv a te
o w n e r s h ip m a r k s th e r e o n , s h a ll b e in c lu d e d in th e in v e n to r y o f v e r ific a tio n a n d
a c c o u n te d fo r a s R a ilw a y p r o p e r ty . P e r m a n e n t f it t in g s a n d f ix t u r e s , f o r m in g
p a r t o f t h e b uilt in e q u ip m e n t o f t h e s t r u c t u r e s, c a r ria g e s , e t c ., in d ic at e d in
t h e la y - o u t sit e p la n s , n e e d n o t b e s h o w n in t h e D e a d S t o c k R e g is t e r a n d
s u c h o m is s io n s n e e d n o r e c t if ic a tio n . S p e c ia l a tte n tio n is r e q u ir e d to b e p a id
to ite m s o f S ta in le s s th a lie s a n d o th e r c o s tly ite m s a n d s im ila r e q u ip m e n ts a s
w e ll. It s h o u ld b e s e e n th at th e n o m e n c la tu r e o f th e ite m s s h o u ld b e a v a ila b le
in th e R e g is te r s to fa c ilita te d ir e c t id e n tific a tio n . It s h o u ld b e s e e n th a t
w h e r e v e r p r a c tic a b le , "I.R ." m a r k in g s a r e a v a ila b le o n th e e q u ip m e n t. C o s tly
ite m s a c q u ir e d a n d n o t p u t to u s e , ite m s in p e r p e tu a l s ta te o f r e p a ir s p o in tin g to
d e fe c tiv e p r o c u r e m e n t, e tc . s h o u ld fin d a s p e c ia l m e n tio n in th e N a r r ativ e
R e p o r ts .

6 .3 2 In m e a s u r in g th e a r tic le s s u c h a s ta b le s , cupboards, a lm ir a h s , r a c k s ,
s ta n d s , lo c k e r s , b o x e s, s to o ls , e tc ., th e v er ific a tio n s ta ff s h o u ld ta k e o n ly th e o v e r
a ll d im e n s io n s o f th e b o d y o f th e a r tic le s , o m ittin g c o r n ic e s a n d o th e r n o n -
e s s e n tia l o r n a m e n ta l p a r ts a n d p r o je c tio n s . In a n y c a s e , th e s iz e s r e c o r d e d
and s te n c ile d s h o u ld p r a c tic a lly be a c c o m m o d a te d u n le s s th e ite m s a r e
p a lp a b ly m e a s u r e d in c o r r e c tly a n d w a r r a n t r e c tific a tio n .

6 .3 3 T h e v e r ific a tio n s ta ff, w h ile u n d e r ta k in g v e r ific a tio n o f D e a d S to c k h e ld b y

a n y o f th e R a ilw a y P r o te c tio n F o r c e s ta ff, n e e d n o t v e r ify th e a rm s a n d
a m m u n itio n a v a ila b le in th e ir c u s to d y . H o w e v e r , th e v e r ific a tio n s ta ff s h o u ld
e n s u r e th a t a ll e m p ty fir e d c ar tr id g e s a r e d is p o s e d o ff a s p er th e p r o c e d u r e in
v o g u e v id e R ly .B o a r d ‟s lr .N o . 7 5 /S e c ( S p l) /2 1 /4 d a te d 1 2 - 1 - 9 8 .( o r a s p e r th e
in s tr u c tio n s is s u e d fr o m tim e to tim e b y R ly .B o a r d /C S C ) , d u r in g th e c o u r s e o f th e ir
in s p e c tio n s a t th e R P F U n its . N o n - o b s e r v a n c e o f th e a b o v e in s tr u c tio n s a r e to
b e b r o u g h t th r o u g h N a r r a tiv e R e p o r ts s o th a t th e D S C /C S C c a n s u ita b ly b e
addressed.

6 .3 4 S e a le d b o x e s c o n ta in in g M e d ic a l S to r e s fo u n d in th e " B r e a k - d o w n tr a in s "
"A c c id e n t V a n s " in - c h a r g e o f A D M O /A s s is ta n t S u r g e o n s , e tc . m a y b e a c c e p te d
a n d e n te r e d in th e F ie ld B o o k s o b ta in in g th e n e c e s s a r y c e r tific a te s a s to th e
c o r r e c tn e s s o f th e c o n te n ts fr o m th e p a r tie s in c h a r g e o f th e s a m e .

6 .3 5 W h ile v e r ify in g th e r e g u la r d e a d s to c k ite m s h e ld b y S a n ita r y In s p e c to r s ,

th e y w ill h a v e ite m s lik e c a n s w a te r in g , h a n d le s fo r p o w r a h s , s h o v e ls , p ic k
a x e s , p o w r a h s , s h o v e ls , p ic k a x e s , p a n s m o r ta r ir o n ( g a m e lla s ) , d u s t b in s ,
b u c k e ts , d r u m s, s a n ita r y p a n s , e tc. A s th e s e a r e tr e a te d a s s m a ll a n d h a n d

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to o ls a n d a r e c a te g o r is e d a s c o n s u m a b le ite m s , th e y w ill n o t b e s u b je c t to
n o r m a l v e r ific a tio n a lo n g w ith o th e r d e a d s to c k ite m s . T h e v e r ific a tio n s ta ff
n e v e r th e - le s s te s t c h e c k th e s e ite m s w ith a v ie w to a s c e rta in in g th e
c o r r e c tn e s s o f a c c o u n ta l th e r e o f a n d th e s y s te m o f r e c e ip t a n d is s u e , p a rtic u la r s
o f d is tr ib u tio n , e tc.

6 .3 6 T h e ite m s , s u c h a s b a d g e s , b utto n s , tic k e t n ip p e r s , n o tic e b o a r d s a n d

d ia g r a m b o a r d s , s p r a y s , s c r a p p e r s , B u r n is h e s , b a s k e ts ( c a n s ), o il c a n s a n d
fe e d e r s , r iv e t b e n d e r s , c a s h e s , fo g - s ig n a l, b a n n e r fla g s , s m a ll a n d h a n d to o ls ,
e tc . n e e d n o t b e v e r if ie d . b u t d u r in g th e c o u r s e o f a t e s t c h e c k , s h o u ld a n y
d is p a r it y a r is e s in t h e a c c o u n t a l, a c o m p r e h e n s iv e c h e c k s h o u ld b e
u n d e r t a k e n a n d a d e t a ile d r e p o r t m a d e o f t h e irr e g u la r itie s d e t e c t e d .

6 .3 7 In th e R e s e r v e d C a r r ia g e s u n d e r th e c u s to d y o f C W S , th e fix tu r e s a n d
e q u ip m e n ts s u c h a s a lm ir a h s , m e a t - s afe s , e le c tr ic fa n s a n d lig h ts , tu m b le r s ta n d s
a n d r a c k , c a ll b e lls , s in k s , w a s h h a n d b a s in s e tc . w h ic h a r e s h o w n in th e
c o a c h in g d ia g r a m c h a r t, w ill n o t fo rm p a rt o f th e d e a d sto c k . T h e v er ific a tio n
s h o u ld , h o w e v e r , b e c o n fin e d to s u c h fittin g s a n d e q u ip m e n ts a s ar e r e c o r d e d
in th e r e s p e c tiv e f r a m e d lis ts . If a n y d is c r e p a n c y is n o tic e d in p h y s ic a l
a v a ila b ility o f ite m s in th e fr a m e d lis t, it s h o u ld b e r e p o rte d in N a r r a tiv e R e p o r t.

6 .3 8 O n v is itin g a s tatio n d u e fo r d e a d s to c k v e r ific a tio n , c a r e s h o u ld b e ta k e n

t o v e r if y t h e s t o c k o f K .o il f ir s t. T h e v e r ific a tio n s ta ff s h o u ld c a r e fu lly
s c r u tin is e th e K .o il R e g is te r a n d c h e c k th e b a la n c in g e n tr ie s , v is - a - v is th e r e c e ip t
a n d Is s u e p o s tin g s s in c e th e la s t A c c o u n ts v e r ific a tio n . T h e is s u e p o s tin g s
s h o u ld b e ch ecked in te r m s o f c o n s u m p t io n t a b le fix e d a c c o r d in g to th e
n u m b e r o f la m p s a n d h o u r s o f b u r n in g . T h e v e r ific a tio n sta ff s h o u ld e x a m in e
th e s c h e d u le o f s u p p ly in te rm s of c o n s u m p tio n o f o ils a n d s h o u ld b r in g o u t in
th e ir r e p o r t in s ta n c e s o f u n n e c e s s a r y a n d u n w a r r a n te d s u p p lie s k e e p in g in v ie w
th e p r o g r e s s iv e in tr o d u c tio n o f e le c tr ific a tio n o f s ta tio n b u ild in g s a n d c o lo u r lig h t
s ig n a lin g . T h e s t o c k V e r if ic a t io n s t a f f , w h ile u n d e r t a k in g t h e v e r ific a t io n o f
d ead sto ck an d T & P it e m s o f s t at io n s , s h o u ld p r e p a r e s e p a r a t e
d is c r e p a n c y s t a t e m e n t f o r C o m m e r c ia l p o r t io n a n d O p e r a t in g p o r tio n .

6 .3 9 T Y P E S IN P R IN T IN G P R E S S :

V e r ific a tio n o f ty p e s in P r in tin g P r e s s s h o u ld b e c a r r ie d o u t o n c e in

th r e e y e a r s a lo n g w ith th e to o ls a n d p la n t a n d d e a d sto c k ite m s in te rm s o f p a r a
3 3 2 7 - S . V ir g in m e ta l, v iz . a n tim o n y , le a d a n d tin , n e c e s s a r y to fo r m th e a llo y fo r
th e ty p e m eta l, o u t of w h ic h th e ty p e s a r e fa b r ic a te d , w ill b e s u p p lie d b y th e
S to r e s D e p o t o n r e q u is itio n . T h e r e c e ip ts w ill b e a c c o u n te d fo r in th e S to c k
R e g is te r . T h e s e w ill b e d r a w n in c e r ta in p r o p o r tio n s w ith r e la tio n to v ir g in m e ta l
in g r e d ie n ts a g a in s t v o u c h e r fo r m a n u fa ctu r e o f ty p e m e ta l a llo y , o u t o f w h ic h th e

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ty p e m e ta l in g o ts a r e fa b r ic a te d . T h e s e in g o ts w ill b e is s u e d fo r fa b r ic a tio n o f
ty p e s , p la te s a n d o th e r p r in tin g r e q u ir e m e n ts . T h e ty p e s a r e s to c k e d in b u lk
fo r u s e in p r e s s a c c o r d in g to th e e x ig e n c ie s o f w o r k . O n c o m p le tio n o f th e
p r in tin g jo b , th e u s e d , d is c a r d e d a n d w o r n - o u t ty p e s to g e th e r w ith b o r in g s , e tc .
w ill b e r e tu r n e d to th e m e ltin g s e c tio n fo r r e c o n v e r s io n in to ty p e m e ta ls . In th e
p r o c e s s o f m e ltin g o f th e v ir g in m e ta l a n d th e r e for m a tio n o f ty p e m e ta ls fr o m th e
r e tu r n e d s c r a p , a c e rta in p o r tio n o f w a s ta g e o c c u r in th e s h a p e of d r o s s, w h ic h
w ill b e r e tu r n e d to th e S to r e s D e p o t a s s c r a p o n F o r m S - 1 5 3 9 . T h e b a s ic
a c c o u n ts o f sto c k s o f ty p e s w ill b e :

(a) s to c k b a la n c e o f v ir g in m e ta l,
(b) s to c k b a la n c e o f r etu r n e d ty p e s fr om th e p r e s s a n d
(c) ty p e m a k in g s e c tio n , a n d
(d) dr o s s a c c o u n t.

If th e u n it o f a c c o u n ta l o f th e ite m s is w e ig h t, th e v e r ific a tio n w ill h a v e to b e

c a r r ie d o u t o n w e ig h t b a s is . W h ile v e r ify in g th e ty p e s in u s e w h ic h w ill b e fo u n d in
s to c k a n d in v a r io u s c o n ta in e r s g a lle y s , b o a r d s , c h a s is , m o u n ts, etc . p la c e d o n
m a c h in e o r s to r e d c a r e fu lly in p a c k a g e s , th e n e t w e ig h t o f th e s a m e w ill b e
w o r k e d o u t b y c a r efu lly c o m p u tin g th e g r o s s w e ig h ts a n d d e d u c tin g th e ta r e
w e ig h ts o f th e c o n ta in e r s , e tc . T h e d e ta ils o f g r o s s , ta r e a n d s c r a p , e tc . s h o u ld
b e e n te r e d b y th e V e r ific a tio n S t a ff in th e F ie ld B o o k . ( m e ltin g lo s s in c lu d in g
b u r n in g lo s s a n d d r o s s = 7 % )

6 .4 0 V E R IF IC A T IO N O F P A T T E R N S :

T h e p a tte r n s a r e h e ld in th e c u s to d y o f s u b - w a r d K e e p e r /F o r e m a n , w h o
w ill m a in ta in th e le d g e r c a r d o f p a tte r n s ( S - 1 5 6 7 ) , s h o w in g th e P .L . r e fe r e n c e of
th e c a s tin g s to w h ic h th e p a tte r n r e la te s , th e d e s c r ip tio n o f th e c a s tin g , th e d a te
o f m a n u fa c tu r e o f p a tte r n a n d th e p a r tic u la r s o f m o v e m e n t a n d th e lo c a tio n o f
p a tte r n fr o m tim e to tim e . If a n y p a tte r n is is s u e d o u ts id e th e w o r k s h o p s , s a y , to
fir m s fo r th e p u r p o s e of m a n u fa c tur in g c a s tin g s fo r th e R a ilw a y , th e
M e c h a n ic a l D e p a r tm e n t w ill b e r e s p o n s ib le fo r th e is s u e a n d o th e r tr a n s a c tio n s
r e la tin g to th e p a tter n a n d for d u e r e c o r d th er e o f in th e L e d g e r o f p a tter n s .

W h e n th e t o o ls a n d p la n t o f th e W o r k s h o p s a r e b e in g v e r ifie d b y th e
A c c o u n ts S to c k V e r ifie r s , th e s to c k o f p a tter n s s h o u ld a ls o b e v e r ifie d w ith
r e fe r e n c e to th e le d g e r o f th e p a tte r n s , s p e c ia l c a r e b e in g ta k e n to in v e s tig a te
fr o m th e c o p ie s o f p u r c h a s e o r d e r s , th a t th e p a tte r n s s h o w n a s ly in g w ith th e fir m
a n d th e fo u n d r y s h o p a r e in r e s p e c t o f c u rr e n t o r d e r s a n d th a t th e r e is n o d e la y in
th e r e tur n of p a tte r n s b y th e F ir m s /F o u n d r y a fte r th e or d e r s h a v e been
c o m p lie d w ith .

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 T h e V e r ific a tio n s ta ff s h o u ld c o n s u lt th e p r o g r e s s o ffic e a n d fo u n d r y
fo r e m a n 's r e c o r d s to a s c e r ta in th e p a tte r n s m a n u fa c tu r e d s in c e la s t v e r ific a tio n
a n d s e e w h e th e r th e s a m e h a v e b e e n s u ita b ly a c c o u n te d fo r . In c id e n ta lly ,
th e p r o c e s s o f s c r a p p in g a n d w r itin g , - o ff, s h o u ld b e in v e s tig a te d to ju s tify th e
r e g u la r ity o f th e a c tio n ta k e n .

6 .4 1 V E R IF IC A T IO N O F B E D R O L L S U N D E R T H E C O N T R O L O F C T I/B E D
RO LLS :

B a s e d o n th e p r e v io u s c h e c k s a n d s h o rta g e s fo u n d in th e s e u n its a n d a s
p e r th e d ir e c tiv e s of v ig ila n c e b r a n c h , th e fo llo w in g p r o c e d u r e is to b e a d o p te d fo r
th e v e r ific a tio n o f th e u n it of C T I/B E D R O L L S .

a ) C T I/B E D R O L L S u n it is to b e tr e a te d a s a s e p a r a te u n it a n d IS A c o n c e r n e d
s h o u ld p r o v id e s e p a r a te M a n d a y s to th is u n it in th e P r o g r am m e .

b ) T h e v e r ific a t io n is to b e c o n d u c te d o n c e in a y e a r .

c ) T h e s to c k v er ifie r , w h ile v e r ify in g th e u n it s h o u ld o b s e r v e

i) T h a t th e n u m b e r e d c h a lla n b o o k s a r e to b e u s e d in v a r ia b ly a n d c h a lla n s
p r e p a r e d im m e d ia te ly o n tr a n s fer o f b e d r o lls fr o m o n e u n it to a n o th e r .
A c k n o w le d g e m e n t is to b e o b ta in e d th e r e of a n d e n tr ie s m a d e in th e
r e s p e c tiv e le d g e r a c c o u n ts w ith fu ll d e ta ils im m e d ia te ly .

ii) T h a t th e R e c o v e r y to w a r d s lo s s o f b e d r o lls to b e c om m u n ic a te d
e v e r y m o n th b y th e r e s p e c tiv e C T Is to S r .D C M /S r.D P O . T h e r e c o v e r y
p a r tic u la r s s o a d v is e d b y C T Is a r e to b e w a tc h e d fo r p r o m pt
r e c o v e r y in th e d iv is io n a l o ffic e .

iii) T h a t th e R e c o v e r y is to b e e ffe c te d e ith e r fr o m th e r e g u la r m o n th ly s a la r y

b ill o r fr o m s p o t r e m itta n c e , if a m o u n t is s m a ll.

iv ) T h a t th e s u p p ly o f b e d r o lls to oth e r sta tio n s u p e r in te n d e n ts lik e K Z J ,K M T ,

P R L I e tc ., w h o a ls o d r a w b e d r o lls to c a ter to th e n e e d s of R e tir in g R o o m s
s h o u ld d r a w th e b e d r o lls d ir e c tly fr o m th e sto r e s d e p o ts. T h e r e s h o u ld
n o t b e a n y tr a n s fe r fr o m th e C T I B e d R o ll u n its .

6 .4 2 S T O C K V E R IF IC A T IO N O F C O M M E R C IA L IN S P E C T O R S / T R A F F IC
IN S P E C T O R S :

S to c k v e r ific a tio n of T & P , D e a d S to c k a n d P la n ts o f th e In d e p e n d e n t

U n its o f C o m m e r c ia l In s p e c to r s/T r a ffic In s p e c to r s p o s te d a t th e S ta tio n s s h o u ld
b e v e r ifie d o n c e in 3 y e ar s a s p e r th e p r o c e d u r e .

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6 .4 3 S T O C K V E R IF IC A T IO N O F S E C U R IT Y U N IT S :

S to c k v e r ific a tio n o f a ll th e S e c u r ity o ffic e s /u n its s h o u ld b e ta k e n a s IP F

u n its . W h e n th e u n it o f o n e IP F u n it is ta k e n u p fo r v er ific a tio n , a ll th e S IP F u n its
w o r k in g u n d e r th e p a r tic u la r IP F a r e to b e v e r ifie d a n d it s h o u ld b e tr e a te d a s
o n e u n it. N o s e p a r a t e in d e p e n d e n t S IP F u n it s s h o u ld b e in c lu d e d in t h e
S t o c k V e r if ic at io n P r o g r a m m e .

6 .4 4 A C C O U N T A L O F W A L K IE - T A L K IE S E T S :

W a lk ie - T a lk ie S e ts a r e s u p p lie d to D r iv e r s , G u a r d s , S tatio n s M a s te r s of
a ll C a b in s a n d S ta tio n s , S h u n tin g S ta ff, S E /J E ( P W A Y ) , S E /J E ( W ), a n d
S E /J E ( B R ) .

T h e c o n c e r n e d T r a in S u p e r in te n d e n t/In c h a r g e o f cr e w a n d G u a r d ar e
a ls o s u p p lie d w ith W a lk ie - T a lk ie s e ts w ith C h a r g e r a n d S p a r e c e ll. T h e y w ill b e
th e c u s to d ia n s o f th e s e S e ts a n d m a in ta in th e a c c o u n ta l. A S V s d u r in g th e ir
v e r ific a tio n s o f th e c o n c e r n e d U n its s h o u ld a ls o v e r ify th e a c c o u n ta l a n d p h y s ic a l
a v a ila b ility o f th is .

6 .4 5 V E R IF IC A T IO N O F M A C H IN E R Y IT E M S : It s h o u ld b e e n s u r e d d u r in g th e
v e r ific a tio n in a u n it th a t w h e r e v e r th e M a c h in e r y ite m s a r e a v a ila b le w ith th e
c u s to d ia n s , it s h o u ld a ls o b e v e r ifie d a lo n g w ith th e D e a d s to c k , T o o ls a n d P la n ts . It
s h o u ld b e c o n s id e r e d a s p a r t o f th e D .S to c k & T & P P r o g r a m m e .

6 .4 6 V E R IF IC A T IO N O F C O M P U T E R C E L L S :

S to c k v e r ific a tio n o f C o m p u te r C e lls /E D P C e n te r s is to b e c a r r ie d o u t a s

p e r th e n o r m a l p r o c e d u r e o f T o o ls & P la n ts a n d M a c h in e r y . W h ile c a r r y in g o u t th e
v e r ific a tio n , th e fo llo w in g ite m s s h o u ld b e v e r ifie d .

a) W o o d e n D e c o lu m C o m p u te r T a b le s .
b) W o o d e n D e c o lu m P r in te r T a b le s .
c) C o m p u te r c h a ir s .
d) D is c L e s s N o d e

i) C P U a lo n g w ith th e p a r tic u la r s o f C o n fig u r a tio n , M a k e a n d N u m b e r.

ii) K e y B o a r d.
iii) M o n ite r a lo n g w ith th e p a r tic u la r s o f M a k e

- s ta n d A lo n e .

i) C P U a lo n g w ith th e p a r tic u la r s o f C o n fig u r a tio n ,M a k e a n d n u m b e r.

ii) M o n ite r .
iii) K ey B oard.
iv ) M ouse.

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e) L a n S e r v e r w ith a ll p a r tic u la r s .
f) H u b w ith a ll p a r tic u la r s .
g) C o m p u te r C h a ir s .
h) U P S in n u m b e r s .
i) S ta b ilis e r .
j) C o m p u te r P r in te r s w ith m a k e p a r tic u la r s .
k) P r in t S h a r e r.

R e c e ip t p a r tic u la r s , is s u e p a r tic u la r s ( tr a n sfe r s in w a r d o r o u tw a r d ) of a ll th e

ite m s s h o u ld b e v e r ifie d a s p e r th e p r o c e d u r e . It is to c la r ify th a t a ll th e a b o v e
m e n tio n e d ite m s n e e d n o t b e fr om O n e C o m p a n y i.e . O n e c o m p a n y M a k e .

* * * * * *

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 C H A P T E R - V II
< B ack to IN D E X >
S P E C IA L C H E C K A N D S U R P R IS E C H E C K

7 .1 C a s e s m a y a r is e w h e n v e r ific a tio n h a s to b e u n d e r ta k e n a t th e r e q u e s t o f
E x e c u tiv e D e p a r tm e n ts w ith th e a p p r o v a l o f F A & C A O or on orders fr o m
F A & C A O o r o th e r S to r e s A c c o u n ts o ffic e r s . T h e E x e c u tiv e O ffic e r m a y a s k fo r
s p e c ia l v e r ific a tio n w h e n th e r e is a r e p o r te d th e ft o r h e a v y lo s s o f m ate r ia ls d u e
to fir e , c y c lo n e , flo o d s o r a s y s te m a tic fr a u d , th e e x te n t o f lo s s o f w h ic h h e
h im s e lf is u n a b le to d e te r m in e th r o u g h a d e p a r tm e n ta l v e r ific a tio n . F u r th e r,
d u r in g th e c o u r s e o f r o u tin e v e r ific a tio n o f S to r e s , if th e v e r ific a tio n s ta ff
c o m e a c r o s s a n y c a s e s of th eft, p ilfe r a g e o r a n y o th e r u n u s u a l o c c u r r e n c e ,
th e y a r e r e q u ir e d to in fo r m th e S to r e s A c c o u n ts O ffic e r c o n fid e n tia lly th e
p a r tic u la r s in b r ie f b u t in s u ffic ie n t e x p la n a to r y r e p o r t a b o u t th e s a m e a n d a w a it
fu r th e r in s t r u ctio n s . A s p a r t o f o p e r a tio n a l a u d it o r a s p a r t o f a s p e c ia l
p r o g r a m m e of p r o b in g s p e c ifie d a r e a s , s p e c ia l v e r ific a tio n c a n b e o r d e r e d b y
F A & C A O o r h is offic e r s .

7 .2 T h e V e r ific a tio n s ta ff d e p u te d fo r c h e c k in g s h a ll u n d e r ta k e c e n t p e r c e n t
c h e c k s in c e la s t v e r ific a tio n o r fr o m th e in s p e c tio n o f th e D e p o t o f a ll th e
r e c e ip ts a n d is s u e v o u c h e r s w ith th e r e le v a n t D epot records le d g e r s , e tc.
B e s id e s c h e c k in g th e p o s tin g s o f th e v o u c h e r s , th e q u a n titie s ta k e n to a c c o u n t
a n d c h a r g e d o ff in th e le d g e r s , e tc . s h o u ld b e c a r e fu lly c o m p a r e d a n d
c o r r e c tn e s s o f th e b a la n c in g e n s u r e d .

7 .3 Ir r e g u la r itie s , if a n y , s h o u ld b e r e c tifie d th r o u g h F o r m G - 7 7 - B , s o a s to b r in g
th e b a la n c e s in th e b o o k s a t th e ir c o r r e c t le v e ls a n d to e n a b le a d ju s tm e n t o f
a c c o u n t, if n e c e s s ita te d b y v e r ific a tio n , a g a in s t th e c o rr e c t w o r k in g b a la n c e s .

7 .4 T h e d e p o t r e c o r d s of r e c e ip t a n d is s u e tr a n s a ctio n s , th e lo a d in g a n d
u n lo a d in g r e g is te r s , d e p a rtm e n ta l r e tu r n s, b ills vouchers, correspondence,
e tc . s h o u ld b e c a r e fu lly s c r u tin is e d , in itia le d b y th e v e r ific a tio n s ta ff. A th o r o u g h
in s p e c tio n o f th e b in s , g o d o w n s , y a r d s , s ta c k in g s ite s , e tc . s h o u ld b e m a d e , s o
a s n o t to m is s a n y ite m o f Sto r e s to e n s u r e a c o m p le te a n d c o r r e ct v e r ific a tio n .
O v e r - w r itin g , w r o n g c a r r y- fo r w a r d s , e tc . s h o u ld e v o k e s u s p ic io n n e c e s s ita tin g a
m o r e th o r o u g h s cr u tin y .

7 .5 T h e r e s u lts o f th e v e r ific a tio n s h o u ld , a s u s u a l, b e a p p r o p r ia te ly c o m p ile d a n d

th e r e le v a n t s tate m e n ts , fo rm s , a n n e x u r e s , c e rtific a te s , etc . s h o u ld b e d r a w n u p .
T h e b o o k s o f a c c o u n ts s h o u ld be s u ita b ly a d ju s te d a s a ls o th e r e c o r d s
in s p e c te d in th e c o u r s e o f v e r ific a tio n s h o u ld b e a tte s te d . T h e d e ta ils o f
ir r e g u la r itie s s h o u ld b e c a r e fu lly n o te d a n d r e p o r te d to th e H e a d q u a r te r s ( sto c k
v e r ific a tio n b r a n c h ) o ffic e .

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S U R P R IS E C H E C K

7 .6 A s d is tin c t fr o m S p e c ia l c h e c k s , th e B o a r d o r d e r e d a t th e in s ta n c e o f
e x e c u tiv e o r S to r e s A c c o u n ts O ffic e r s u r p r is e c h e c k s a r e to b e c o n d u c te d a s
s tr e s s e d s o th a t s u ffic ie n t s a fe g u a r d s a g a in s t fr a u d u le n t p r a c tic e s a r e p r o v id e d .
F o r th is p u r p o s e , th e s to c k v e r ific a tio n c a d r e w a s a ls o r e q u ir e d to b e
s tr e a m lin e d . T h e e le m e n t o f s u r p r is e is a n e s s e n tia l fa c to r c o n tr ib u tin g
to w a r d s th e s u c c e s s o f s u c h in s p e c tio n s . H e n c e , a d v a n c e in tim a tio n o f th e
p r o p o s e d v is it is n o t c o m m u n ic a te d . N o r e q u e s t fo r p o s tp o n e m e n t s h o u ld b e
e n te r ta in e d , a s th e s to r e h o ld e r s a r e n o r m a lly e x p e c te d to k e e p th e m a te r ia ls
p r o p e r ly s ta c k e d sto r e d a n d th e ir a c c o u n ta l u p to - d a te. S u r pr is e v e r ific a tio n
w ill b e c o n fin e d to in s p e c tio n o f p r o c e d u r e s /r u le s la id a r e b e in g fo llo w e d
s c r u p u lo u s ly . If n o t th e la p s e s s h o u ld b e h ig h lig h te d in a S p e c ia l/N a r r a tiv e r e p o r t.
If th e in s p e c tin g o ffic ia l fe e ls a r a n d o m c h e c k o f fe w c o s tly ite m s /p ilfe r a b le a n d
c o m m o n d o m e s tic u s e r ite m s a n d le d g e r a c c o u n ts w ith r e fe r e n c e to th e
d o c u m e n ts /v o u c h e r s a r e v e r ifie d a n d c e r tifie d .

T h e o t h e r s a lie n t f e a t u r e s o f s u r p r is e v e rif ic at io n a r e a s f o llo w s : -

7 .7 A ll a s p e c ts c o n n e c te d w ith a c c o u n ta l o f s to r e s , s u c h a s r e c e ip ts , c u sto d y ,
is s u e s a n d d is p o s a l o f s to r e s s h o u ld c o m e u n d e r th e p u r v ie w o f th e s u r p r is e
c h e c k . T h e s e a s p e c ts s h o u ld b e c h e c k e d w ith r e fe r e n c e to th e r e c e ip ts a n d is s u e
v o u c h e r s r e la tin g to tr a n s a c tio n s o f a n y tw o d iffe r e n t m o n th s s in c e la s t
A c c o u n ts v e r ific a tio n a n d D a y b o o k s ( r e c e ip ts a n d is s u e s ) a v a ila b le w ith th e
s to r e h o ld e r s . A d e ta ile d in v e s tig a tio n s h o u ld b e c a r r ie d o u t, if a n y s e r io u s
ir r e g u la r ity is s u s p e c te d , s u b m ittin g im m e d ia te ly a n in te r im r e p o r t c o n fid e n tia lly
to th e H q r s . ( S V b r a n c h ) O ffic e e x p la in in g th e c ir c u m s ta n c e s a n d m odus-
o p e r a n d e in b r ie f. T h e r e a s o n a b le n e s s o f th e is s u e s s h o u ld b e c h e c k e d w ith
r e fe r e n c e to th e c o n s u m p tio n s h o w n o n th e v a r io u s w o r k o r d e r s o r w ith r e fe r e n c e
to th e pr o g r e s s r e p o rts of th e w o r k s .

7 .8 W h a t is e x p e c te d is a n in te llig e n t c h e c k r a th e r th a n a r o u tin e v e r ific a tio n o f

n u m b e r o f ite m s . T h o u g h s to c k v e r ific a tio n o f s u c h s to r e s fo r w h ic h n o r e c o r d is
r e q u ir e d to b e k e p t a s p e r r u le s n e e d n o t b e u n d e r ta k e n , in te r m s o f p a r a 3 3 0 4 -
S , it s h o u ld b e s e e n d u r in g t h e s u r p r is e c h e c k s t h a t s t o r e s a v a ila b le w it h
t h e s t o r e h o ld e r in h is c u s t o d y a r e a c c o r d in g t o t h e p r e s c r ib e d s c h e d u le
and case s of h e a v y a c c u m u la t io n s o f c o n s u m a b le s t o r e s s h o u ld b e
s p e c ia lly r e p o r t e d t o t h e c o n t r o llin g o f fic e r o f t h e s t o r e h o ld e r w it h a v i ew
t o c u r t a ilin g f u r t h e r s u p p lie s a n d r e v is e t h e s c h e d u le . T h e IS A /A S V w ill
a ls o s a tis fy h im s e lf th a t th e n u m e r ic a l r e c o r d s a r e m a in ta in e d c o r r e c tly , p r o p e r ly
a n d u p to d a te , th a t th e s ta c k in g o f s to r e s is in o r d e r a s to a d m it e a s y v e r ific a tio n
a n d th a t s u ffic ie n t a r r a n g e m e n ts e x is t fo r s a fe c u s to d y a n d p r o te c tio n o f s to r e s
s o th a t th e r e g u la r v e r ific a tio n w h e n u n d e r ta k e n b y th e s to c k v e r ifie r w o u ld b e
q u ic k a n d s m o o th .

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7 .9 T h e s u r p r is e c h e c k s o f s tor e s in th e D e p o ts w ill b e u n d e r ta k e n b y th e s to c k
V e r ifie r s a tta c h e d to th is c e ll in d e p e n d e n tly . C o s tly a n d p ilfe r a b le ite m s o f S to r e s
m a y b e s e le c te d fo r s ur p r is e c h e c k s o f th e w a r d s . T h e s e c h e c k s a r e in a d d itio n
to th e R e g u la r v e r ific a tio n . T h e r e le v a n t n u m e r ic a l c a r d s s h o u ld a ls o b e
e x a m in e d th o r o u g h ly , r e fe rr in g to th e Is s u e n ote s , g ate p a s s e s , e tc . H e w ill a ls o
c o n d u c t a s u r p r is e c h e c k o f th e m ate r ia ls le a v in g th e s to r e s p r e m is e s th r o u g h
th e m a in g a te o f th e d e p o t a n d w ill e n s u r e th a t d e liv e r y o f m a te r ia ls is
e ffe c te d b y t h e S to r e s D e p a r tm e n t to p er s o n s p r o d u c in g p r o p e r a u th o r ity. A
c e r tific a te s h o u ld b e o b ta in e d to th e e ffe c t th a t a ll s to c k a v a ila b le w ith th e
s to r e s h o ld e r o f th e p a rtic u la r ite m s s e le c te d fo r th e s u r pr is e c h e c k h a v e
been tr u ly , c or r e c tly a n d c om p le te ly p r e s e n te d a n d d u ly v e r ifie d , a n d th a t
n o th in g h a s b e e n le ft u n v e r ifie d , n o r a n y ite m is ly in g u n a c c o u n te d fo r.

T h e n u m e r ic a l c a r d s s h o u ld b e s c r u tin is e d t o s e e t h a t :

i th e r e a r e n o u n a tte ste d c o rr e c tio n s .

ii th e r e a r e n o o v e r w r itte n fig u r e s in th e c a r d s.
iii S to c k s a r e n o t in e x c e s s o f th e m a x im u m .
iv If th er e is a n y ite m in w h ic h ir r e g u la r b a la n c e s a p p e a r .
v If th er e is a n y ite m o f u n n e c e s s a r y p u r c h a s e s o f s to r e s, a n d
v i If th e r e is a n y item w h ic h r e q u ir e s r e v is i o n o f m a x im a a n d
m in im a le v e ls .

7 .1 0 T h e S to c k V e r ifie r s h o u ld p a r tic u la r ly e x a m in e a n d r e p o r t if p r o p e r
a r r a n g e m e n ts e x is t fo r th e s a fe c u s to d y a n d p r o p e r sto r a g e o f m a te r ia l a g a in s t
d e te r io r a tio n fr o m w e a th e r , fir e o r a n y o th er c a u s e .

7 .1 1 S to c k V e r ific a tio n s h e e ts is s u e d to b r in g to a c c o u n t th e d is c r e p a n c ie s
n o tic e d d u r in g th e s u r p r is e c h e c k s s h o u ld b e d is p o s e d o ff in th e u s u a l w a y a s
e x p la in e d in c h a p te r N o .V . o f th is M a n u a l.

7 .1 2 P r io r s a n c tio n o f th e S to r e s A c c o u n ts O f fic e r in w r itin g s h o u ld b e o b ta in e d

th r o u g h IS A b e fo r e a s u r p r is e c h e c k is u n d e r ta k e n a n d th e ir m o v e m e n ts s h o w n in
th e fo r e c a s t o f th e w e e k ly d ia r ie s . T h e IS A s h o u ld e n s u r e th is b e fo r e p r o c e e d in g
o n lin e . T o e n s u r e th e e le m e n t o f s u r p r is e w h ic h is a n e s s e n tia l fa c to r c o n tr ib u tin g
to w a r d s s u c c e s s , s u c h v is its s h o u ld b e k e p t c o n fid e n tia l. T h e IS A w ill k e e p s u c h
d ia r ie s , a fte r th e y a r e a p p r o v e d b y th e S to r e s A c c o u n ts O ffic e r in h is p e r s o n a l
c u s to d y u n til th e c h e c k is u n d e r ta k e n . T h e n o te s o n w h ic h th e a p p r o v a l is
o b ta in e d s h o u ld b e s u b m itte d a lo n g w ith T A b ills a n d th e y a r e to b e file d
c a r e fu lly .

7 .1 3 T h e r e p o r ts o f th e s ur p r is e c h e c k s c a rr ie d o u t s h o u ld b e s u b m itte d in
tr ip lic a te to th e IS A /S p l.C h e c k n o t la te r th a n th r e e d a y s fr o m th e dat e of
c o m p le tio n o f th e c h e c k . T h e r e p o r ts s h o u ld b e c o n c is e , b r in g in g o u t th e

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d e fe c ts in p r o c e d u r e a d o p te d b y th e S to r e s h o ld e r in th e m a in te n a n c e o f th e
n u m e r ic a l le d g e r s , c le a r ly in d ic a tin g r e fe r e n c e to v a r io u s o r d e r s a n d in s tr u c tio n s
o n th e s u b je c t.

7 .1 4 A r e g is te r in th e fo llo w in g p r o fo r m a m a y b e m a in ta in e d b y IS A to r e c o r d
th e r e in th e p r o g r e s s o f th e s u r p r is e c h e c k a n d th e c o n n e c te d S V s h e e ts a n d
r e p o r ts till th e tim e th e S V s h e e ts a n d c o n n e c te d r e p o r ts ar e fin a lis e d .
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
S .N o . R e f.to th e N a m e a n d d e s ig n a - N a m e o f th e
approval of tio n o f th e IS A /A S V sto r e s h o ld e r
S A O /S to r e s . u n d e r ta k in g th e
v e r ific a tio n .
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - --

1 2 3 4

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - --

H qrs. of D a te o f D a te o f N o .o f S V s h e e t N o .& d t.
th e sto r e com m ence- C o m p le - days for th e a d ju s tm e n t
h o ld e r . M e n t. tio n . ta k e n o f th e
d is c r e p a n c ie s ,
if a n y .
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - --
No. dt.

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - --

5 6 7 8 9.a . 9.b .

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - --
Am ount N a r r ativ e r e p o r t R e fer e n c e u n d e r w h ic h th e
E x c e s s S h o r ta g e N o . & d a te r e p o rt w a s fo r w a r d e d to
th e C o n tr o llin g O ffic e r fo r h is r e m a r k s .
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- -
10a 10b 11a 11b 12
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -

R e c o v e r ie s , if a n y D a te o f R em arks
e ffe c te d . fin a lis a tio n
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- -
13 14 15
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- -

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7 .1 5 T h e illu s t r a tiv e lis t of c e r t ain it e m s w it h s t o c k h o ld e r s s e le c t e d
f o r s u r p r is e c h e c k is g iv e n b e lo w :

i) a ) E n g in e e r in g D e p a r t m e n t/S e c t io n E n g in e e r ( P .w a y ) /D S K :

K .O il a n d o th e r o ils , c e m e n t, p a in ts , to r c h e s a n d C e lls , b u lb s fo r to r c h e s , r a in
c o a ts , g u m - b o o ts, m o s q u ito c u rta in s , b e d - s h e e ts , p illo w c a s e s , c u m b lie s , u te n s ils
in b r e a k - d o w n v a n , T & P ite m s lik e c r o w b a r s , d o g e r s , b e ate r s , d r ills , e tc .,
w e ld in g r o d s , e m p tie s , G .I. lo c k s , e tc.

( b ) S e c t io n E n g in e e r ( W o r k s ) : C e m e n t, o ils , p a in ts , n o n - fe rr o u s fittin g s , G I
p ip e s , w a s h b a s in s , M S r o u n d s , ( 6 m m ) , ( 1 0 m m ) , m o s q u ito c u r ta in s , b e d
s h e e ts , p illo w c o v e r s , to o ls lik e a u g e r s , ta p e s m e a s u r in g , fo o t r u le s ( w o o d e n 2
fe e t fo u r fo ld ) e m p tie s , G I lo c k s e tc.

c ) S e c t io n E n g in e e r ( B r id g e s ) : C e m e n t,o ils , p a in ts , w e ld in g r o d s , M S P la te s ,
fla ts , T & P ite m s e m p tie s , G I lo c k s e tc.

ii) M e c h a n ic a l D e p a r t m e n t C W S :

a ) O ils , n o n - fe r r o u s ite m s , c r o c k e r y a n d c u tle r y , lin e n ite m s in r u n n in g r o o m s ,

c o a l, e le c tr ic b u lb s , T & P ite m s lik e file s , d r ills , w e ld in g r o d s , b r a k e - b lo c k s , p a in ts ,
G I lo c k s , e m p tie s , e tc .

b ) T X R /H C : O ils , n o n - fe r r o u s ite m s, p a in ts , br a k e - b lo c k s , w h e e ls a n d a x le s ,
m ir r o r s , w a s h b a s in s .

iii) M e d ic a l D e p a r t m e n t H o s p it als a n d H e a lt h U n it s : C o s tly o r life s a v in g

d r u g s , lin e n , x - r a y film p la te s , p r o v is io n s , d e a d - s to c k ite m s lik e s te e l a lm ir a h s ,
c o ts , G I lo c k s , e m p tie s , e tc.

iv ) C A T E R IN G U N IT S : P r o v is io n s lik e r ic e , w h e a t, r a v a , s u g a r, e d ib le o ils , m il,

P A D ite m s , s ta in le s s s te e l u te n s ils , e tc .

v ) S ig n a l a n d T e le c o m m u n ic a tio n s :

a ) S ig n a l In s p e c t o r : O ils , p a in ts , n o n - fer r o u s ite m s , w ir e s , G I d r y c e lls ,

z in c s , g la s s ja r s , b u lb s , c e m e n t, s ig n a l r e la y s , s ig n a l m o tor s , etc .

b ) T C T ( M ain t e n a n c e , w ir ele s s a n d M W ) : T h e s to r e s w ith th e s e

in s p e c to r s a r e o f a s o p h is tic a te d n a tu r e . T h e ite m s m a y h a v e to b e
s e le c te d , k e e p in g in v ie w o f th e ir c o m m e r c ia l v a lu e . In a d d itio n , item s lik e
o ils , p a in ts , G .I. lo c k s , c e m e nt, etc . m a y b e ta k e n u p .

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v i) E le c t r ic al D e p a r t m e n t s ( S e c t io n E n g in e e r /E le c .) : O ils , p a in ts , G I lo c k s ,
p lie r s c u ttin g , s c r e w d r iv e r s e tc . T h e e le c tr ic a l ite m s s h o u ld b e o n a s e le c t iv e
b a s is k e e p in g in v ie w th e ir c o m m e r c ia l u s a g e .

It s h o u ld b e n o te d th a t in s u r pr is e c h e c k s , th e a c c e n t is m or e o n c h e c k of
v o u c h e r s a n d r e c o r d s th a n o n p h y s ic a l v e r ific a tio n .

T h e v e r ific a tio n s ta ff d e p u te d o n s u c h c h e c k s h o u ld s u b m it th e ir n a r r a tiv e

r e p o r t w ith in 2 d a y s o f th e ir r e tu r n to H q r s. o ffic e afte r th e s a id c h e c k .

* * ** ** *

136
 C H A P T E R - V III
< B ack to IN D E X >
S T O C K V E R IF IC A T IO N IN W O R K S H O P S

8 .1 S t o c k v e r ific a t io n in R a ilw a y W o r k s h o p s is c o n d u c t e d f o r t h r e e t y p e s o f
it e m s :

I) D e a d S to c k & T & P a n d M a c h in e r y V e r ific a tio n .

II) R e v e n u e a n d C o n s u m a b le s .

III) S h o p F lo o r In v e n to r y .

I. D e a d S t o c k a n d T & P a n d M a c h in e r y V e r if ic a t io n : - T h e S to c k v e r ific a tio n o f

D e a d S to c k & T & P a v a ila b le in v a r io u s s h o p s a n d o ffic e s is c o n d u c te d o n c e in
th r e e y e a r s a s p e r th e s to c k v e r ific a tio n p r o g r a m m e a n d a s p er th e n o r m a l
procedure.

II. R e v e n u e a n d C o n s u m a b le s : T h e s to c k v e r ific a tio n o f R e v e n u e a n d

C o n s u m a b le s ite m s a v a ila b le in v a r io u s s h o p s is c o n d u c te d a s p e r th e p r o c e d u r e
O n c e in tw o y e a r s ( w h e r e v e r it is a p p lic a b le ) .

III. S h o p F lo o r In v e n t o r y : S h o p F lo o r in v e n to r y is c o n d u c te d h a lf y e a r ly in a ll
th e p r o d u c tio n s h o p s w h ic h a r e in o p e r a tio n . A s th e w o r k s h o p u n its ar e d r a w in g
m a te r ia ls w o r th la k h s /c r o r e s o f r u p e e s , t h e a c c o u n ta l a s w e ll a s e ffe c tiv e
u tilis a tio n d e ta ils o f r a w m ate r ia ls /m a n u fa c tu r e d ite m s s h o u ld b e s u b je c te d
to th o r o u g h v e r ific a tio n .

8 .2 T h e r e le v a n t p a r a fr o m B o a r d 's le tte r N o .7 8 /A C .1 1 /5 5 /1 d t.2 2 - 8 - 7 8 is

a p p e n d e d b e lo w fo r g u id a n c e .

" It h a s b e e n p o in te d o u t in th e a b o v e r e p o r t d u r in g th e In s p e c tio n o f W or k s h o p s ,
a la r g e q u a n tity o f m a te r ia ls w e r e fo u n d ly in g u n c o n n e c te d o n th e s h o p flo o r fo r a
lo n g p e r io d . A s r e c o m m e n d e d b y th e T a s k F o r c e , th e B o a r d d e s ir e th a t a n
In s p e c tio n b y th e A c c o u n ts ( w o r k s h o p & s to r e s ) s h o u ld b e c o n d u c te d o n c e in 6
m o n th s to e n s u r e th a t a n y la r g e s c a le a m o u n t o f m a te r ia ls ly in g o n th e s h o p
flo o r is a c c o u n te d fo r b y th e s h o p o r d e r s in h a n d ."

8 .3 T h e g u id e lin e s f o r t h e s h o p flo o r v e rif ic a tio n a r e d e t a ile d b e low :

T h e w o r k s h o p m a in ta in s a r o u te c a r d w h ic h is a r e p lic a o f th e w o r k
o r d e r b a s e d o n w h ic h th e r e q u ir e d m a te r ia ls a r e d r a w n fr o m th e s to r e s . A n
in v e n to r y o f th e m a te r ia ls a v a ila b le o n th e s h o p flo o r in th e fo r m o f R a w
m a te r ia ls , s e m i- fin is h e d a n d fin is h e d ite m s h a s to b e ta k e n . A fte r c o m p le tio n o f
th e in v e n to r y , th e r e s u lt h a s to b e c o n n e c te d w ith th e r o ute c a r d s a n d ite m s of

137
m a te r ia ls w h ic h a r e fo u n d to b e u n c o n n e c te d in v a r io u s fo r m s a r e lis te d o u t a n d
a r e p o rt is s u bm itt e d to th e w o r k s h o p a uth o r itie s d r a w in g th e ir a tte ntio n to th e
C o d a l p r o v is io n s ( p a r a - S - 1 5 3 9 ) a n d to fu r n is h th e ir r e m a r k s.

D u r in g S h o p F lo o r in v e n to r y v e r ific a tio n s ta ff s h o u ld n o t o n ly r e c o r d th e
q u a n tity o f R a w m a te r ia ls ly in g in th e v a r io u s p r o d u c tio n s h o p s , b u t a ls o r e c o r d
th e c le a r p o s itio n o f m a te r ia l b a la n c e s , th e q u a n tity o f m a n u fa c tu r e d p r o d u c ts
a n d s e m i- fin is h e d p r o d u c ts ly in g in th e s h o p s .

S h o p F lo o r in v e n to r y p r o c e s s s h o u ld g iv e a c le a r p ic tu r e o f tota l r e c e ip ts of
th e r a w m ate r ia ls fr o m th e a s s o c ia te sto r e s d e p o t, tota l is s u e s o f th e r a w
m a te r ia ls fo r m a n u fa c tur in g p r o c e s s a n d to ta l q u a n tity o f m a n u fa c tu r e d ite m s
o u t o f th e m a te r ia ls r e c e iv e d in th e w o r k s h o p s a s p e r th e w o r k o r d e r s a n d d u r in g
th a t H a lf - y e a r ly p e r io d .

Shop F lo o r In v e n to r y s h o u ld b r in g o u t th e p a r tic u la r s of m is -
a c c o u n ta l, n o n - a c c o u n ta l a n d d e lib e r a te m is - a p p r o p r ia tio n s if a n y in th e
m a in te n a n c e o f s to r e s a c c o u n ts . T h e m e th o d of c o n d u c tin g S h o p F lo o r
in v e n to r y is ju s t lik e c o n d u c tin g s to c k v e r ific a tio n o f m a te r ia ls a n d m a te r ia l
tr a n s a c tio n s e ls e w h e r e .

8 .4 P r o c e d u r e o f c o n d u c t in g S h o p F lo o r In v e n t o r y : -

a) V o u c h e r C o lle c t io n :- T h e p a r tic u la r s o f m a te r ia ls is s u e d by th e
a s s o c ia te /fe e d in g s to r e s d e p o t to th e w o r k s h o p d u r in g th e p a r tic u la r H a lf - y e a r
p e r io d i.e . d r a w n b y th e v a r io u s s h o p s u p e r in te n d e n ts o f w o r k s h o p a s p e r th e
r e q u ir e m e n ts o f w o r k o r d e r/R o u te c a r d . It is to b e v e r ifie d th a t a ll th e r e c e ip t
q u a n titie s in th e w o r k s h o p s h a v e b e e n a c c o u n te d p r o p e r ly in th e R o u te c a r d .

b ) V e r ific a tio n o f a ll r e c e ip t q u a n titie s w ith th e o r ig in a l v o u c h e r s a v a ila b le in th e

s to r e s s e c tio n a n d is s u e q u a n titie s a s p e r th e w o r k o r d e r s.

c ) B e fo r e p r o c e e d in g to th e w o r k s h o p to c h e c k , th e p r o g r e s s s u p e r v is o r s h o u ld
b e c o n s u lte d in r e g a r d to th e lo c a tio n o f th e m a ter ia l w h ic h w ill b e a c c o r d in g to
th e o p e r a tio n o f th e m a te r ia l o n h a n d . T h e c h e c k o f th e m a te r ia ls s h o u ld in c lu d e :

i) S to c k a w a itin g o p e r a tio n ( R a w m a te r ia l) .

ii) S to c k p ar tia lly fin is h e d .

iii) S to c k in th e p r o c e s s of m a n u fa c tu r e.

iv ) W a s te a n d d u d s s u c h a s d r o s s , b o r in g s , e tc.

v) M a te r ia ls m a n u fa c tur e d b u t a w a itin g d e s p a tc h to th e F o r e m a n/
In s p e c to r.

138
 vi) C o m p le te d ite m s s e n t fo r in s p e c tio n w ill b e c o v e r e d b y d e s p a tc h
d o c u m e n ts , a n d ite m s s e n t d ir e c t to o th e r s h o p s w ill b e c o v e r e d b y
r e le v a n t d o c u m e n ts.

A fte r ta k in g c o m p le te in v e n to r y i.e ., R a w m a te r ia ls a v a ila b le o n th e s h o p

flo o r ,p a r tly fin is h e d a n d fin is h e d ite m s , th e r e s u lt h a s to b e c o n n e c te d w ith th e
r e le v a n t w o r k o r d e r / r o u te c a r d s to fin d o u t ite m s o f u n c o n n e c te d m a te r ia ls in
v a r io u s fo r m s . M a ter ia ls s o fo u n d s h o u ld be lis te d out and a r e p o rt
s u b m itte d to th e w o r k s h o p a u th o r itie s d r a w in g th e ir a tte n tio n to th e e x is te n c e
o f u n c o n n e c te d m a te r ia ls /s to r e s o n th e s h o p flo o r w h ic h a r e to b e r e tu r n e d b y
d u ly fo llo w in g th e in s tr u c tio n s c o n ta in e d in p a r a 1 5 3 9 - S . T h is v o u c h e r s h o u ld b e
p r in t e d w it h M a c h in e s e r ia l n u m b e r .

d ) V e r ific a tio n o f a ll th e r e c e ip t a n d is s u e p a r tic u la r s p o s t e d in th e R o u te C a r d

m a in ta in e d b y th e S h o p S u p e r in te n d e n t.

e ) V e r ific a tio n o f A r ith m e tic a l a c c u r a c y of th e tr a n s a c tio n s ( b a la n c in g ) .

f ) T o c h e c k w h e th e r th e q u a n tity s h o w n in th e o u t -tu r n sta te m e nt a s m a n u fa ctu r e d

ite m s is ta lly in g w ith th e a c t u a ls o r n o t.

g ) A ll th e S e n io r S e c tio n E n g in e e r s o f th e s h o p s s h o u ld p o s t a ll th e r e c e ip ts ,
is s u e s a n d q u a n tity o f m a n u fa ctu r e d ite m s a g a in s t th e r e c e ip t of r a w m ate r ia ls
ite m w is e /w o r k o r d e r w is e in th e R o u te C a r d a n d a s e p a r a te r e c o r d ( a
c a r d /le d g e r a c c o u n t) s h o u ld a ls o b e m a in ta in e d fo r c r o s s c h e c k in g th e
q u a n tity o f m a n u fa c tu r e d ite m s w ith th e r e c e ip t, q u a n tity a n d b a la n c e q u a n tity o f
r a w m a te r ia ls a fte r a llo w in g th e p e r m is s ib le p e r c e n ta g e o f w a s ta g e . But
a ll m a te r ia ls /s to r e s s o d r a w n m a y o r m a y n o t b e fu lly u tilis e d o r r e q u ir e d .
T h e r e m a y b e c h a n g e s in r e s p e c t o f v a r io u s s c h e m e s o f w o r k a s w e ll. S o m e
ite m s o f w o r k m a y b e tr e ate d a s c a n c e lle d a fte r d r a w a l o f m a te r ia ls fo r th a t
p u r p o s e . T h is s itu a tio n in te r a lia m e a n s th a t o n th e s h o p flo o r th e r e s h o u ld n o t b e
a n y m a te r ia l h a v in g n o lin k w ith a d e fin ite w o r k o r d e r o r r o u te c a r d w h ic h is a
r e p lic a o f th e w o r k o r d er b a s e d o n w h ic h m a te r ia ls a r e dr a w n fr o m th e s to r e s.

h ) C e r tific a tio n o f th e b o o k b a la n c e s fo r th e b a la n c e q u a n tity a v a ila b le in th e

shops.

i) If th e r e is a n y s h o r ta g e /e x c e s s in th e m a n ufa c tu r e d q u a n tity a s p er th e r atio

fix e d b y th e C o m p e te n t A u th o r ity or a n y s h o rta g e /e x c e s s in th e in v e n to r y of r a w
m a te r ia ls . A r e p o rt s h o u ld b e s e n t to F A & C A O /S to r e s /S C r o u te d th r o u g h W M S
s e c tio n o f W A O 's O ffic e d u ly r e c o r d in g th e o b s e r v a tio n s o f W M S s e c tio n .

139
8 .5 F O U N D R Y S H O P :

In R a ilw a y W o r k S h o p s , R a w m a te r ia ls a r e d r a w n b y th e fo u n d r y s h o p
o n s ta n d in g w o r k o r d e r s a n d o n c o m p le tio n , fin i s h e d p r o d u c ts a r e h a n d e d o v e r to
th e s to r e s d e p o t o r to th e in d e n tin g d e p a r tm e n ts u n d e r a p p r o p r ia te v o u c h e r s .
R a w m a te r ia ls d r a w n b y th e s h o p s a n d th e e x te n t o f o p e r a tio n s r e q u ir e d th e r e o n
a r e to b e d e te rm in e d fo r th e p u r p o s e o f c le a r in g th e M a n u fa c tu r in g s u s p e n s e
a c c o u n ts ( W M S ) b y th e w o r k s h o p a c c o u n ts o ffic e ( p h y s ic a l s h o p flo o r
in v e n to r y /v e r ific a tio n is to b e c o n d u c te d o n ly fo r n o n - fe r r o u s ite m s in th e fo u n d r y
shop) .

R a w m a te r ia ls d r a w n a n d p u t in to w o r k s o n a p a r tic u la r d a te c a n n o t
a lw a y s b e fu lly a s c e r ta in e d d u e to th e fa c t th a t c o n s id e r a b le q u a n titie s o f
m e ta l m a y c o n tin u e to r em a in in th e fo llo w in g fo r m s a fte r a llo w in g fo r m e ltin g
lo s s .

I) M a te r ia ls o n u n fin is h e d jo b s .
II) M a te r ia ls o n d e fe ctiv e c a s tin g w h ic h m a y b e r e q u ir e d to b e p u t in th e p r o c e s s
a g a in .
III) M a te r ia ls in v a r io u s s ta g e s of m a n ufa c tu r e w ith r e s u lta n t r u n n e r s a n d r is e r s ,
fo u n d r y d r o s s e tc .

8 .6 A t th e e n d o f e a c h m o n th , q u a n titie s c o n ta in e d in a fo r e s a id s ta g e s /ite m s
a r e e s tim a te d b y th e c o n c e r n e d s h o p a n d in c o r p o r a te s th e m in th e m o n th ly o u t -
tu r n s ta tem e n t d is tr ib u te d u n d e r d iffe r e n t w o r k o r d e r s. B u t m ate r ia ls o n w o r k s in
st
p r o g r e s s a s o n 3 0 th S e p t. a n d 31 M arch ar e a c tu a lly fo u n d o u t fo r
in c o r p o r a tio n in th e o u t - tu r n s ta te m e n ts in s te a d o f b o o k in g o n m e r e e s tim a tio n .
T h e s to c k ta k in g o f m a te r ia l as o n 3 1 s t M a r c h is h o w e v e r m a d e b y th e
c o n c e r n e d S h o p S u p e r in te n d e n t in p r e s e n c e o f a c c o u n ts sto c k v e r ifie r ( p a r a
1313 -W ).

8 .7 T h e c o n c e r n e d IS A s h o u ld in fo r m th e w o r k s h o p a u t h o r ity w e ll in tim e to
m a k e a r r a n g e m e n ts fo r th e v e r ific a tio n a s r e q u ir e d u n d e r th e r u le s s ta tin g th e
n u m b e r o f sto c k v e r ifie r s th a t w ill b e d e p lo y e d fo r w itn e s s in g s to c k ta k in g b y th e
s h o p s u p d ts . T h e IS A s h o u ld a ls o o r g a n is e h is te a m o f s to c k v e r ifie r s w e ll in
tim e a n d g u id e th e m in th e m a tte r.

T h e IS A a n d t h e s t o c k v e r ifie r s s h o u ld b e a r in m in d t h a t -

M a te r ia ls in r e s p e c t o f w o r k s in p r o g r e s s c a n n o t b e a s c e rta in e d b e fo r e
th e c lo s u r e o f th e w o r k s h o p s o n 3 1 s t M a r c h. H e n c e , th e sto c k t a k in g s h o u ld b e
c a r r ie d o u t o n th e s a m e d a y.

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8 .8 F o r th e p u r p o s e of sto c k ta k in g th e fo llo w in g c o n d itio n s a r e e s s e n tia l.

a ) A ll th e b a d c a s tin g s , u n fin is h e d /p a r tly fin is h e d ite m s , r u n n e r s a n d r is e r s e tc .

r e s u ltin g fr o m th e p r e v io u s m e ltin g o p e r a tio n s u p to th e c lo s e o f w o r k o n 3 1 s t
M a r c h a r e k e pt in ta ct fo r sto c k ta k in g .

b ) E n tir e m e ta l s to c k in th e c r u c ib le s d u e to p r e v io u s m e ltin g o p e r a tio n s a r e

e x tr a c te d a n d k e p t s e p a r a te fo r sto c k ta k in g . T h e c r u c ib le s s h o u ld b e c le a n a n d
w ith o u t a n y d e p o s its o f m e ta l.

c ) A ll th e p a r tly fin is h e d ite m s , d e fe c tiv e c a stin g s , r u n n e r s a n d r is e r s e tc. h a v e

b e e n k e p t n e a r th e b e a m s c a le to fa c ilita te p r o m p t a n d a c c u r a te w e ig h m e n t.

8 .9 It s h o u ld b e s u g g e s te d to th e c o n tr o llin g a u th o r ity , n o t to s ta rt m e ltin g ,

c a s tin g , m o u ld in g w o r k s u n til th e s to c k v e r ifie r s a r e s a tis fie d w ith th e a b o v e
c o n d itio n s a n d th e a fo r e s a id m a te r ia ls r e la tin g to th e ` w o r k s in p r o g r e s s ' s h o u ld
b e p u t in th e p r o c e s s o n ly a fte r th e ir c o m p le te s to c k h a s b e e n ta k e n b y th e
S e c tio n E n g in e e r o f th e s h o p in p r e s e n c e of th e s to c k v er ifie r .

T h e a c tu a l s to c k ta k in g is to b e c a r r ie d b y th e S e c tio n E n g in e e r o f th e
s h o p in p r e s e n c e o f th e A c c o u n ts S to c k v e r ifie r s.

8 .1 0 It s h o u ld b e e n s u r e d th a t th e d e ta ils o f w e ig h m e n t e tc . a r e a ls o r e c o r d e d b y
th e S h o p s u p d t. A fte r c o m p le te w e ig h m e n t, th e fig u r e s a s r e c or d e d s h o u ld b e
s u m m a r is e d in s e p a r a te b a tc h e s fo r e a c h w o r k o r d e r a n d fo r e a c h m e ta l
s u m m a r y a s p r e p a r e d b y th e S e c tio n E n g in e e r a n d th e s u m m a r y p r e p a r e d b y
th e s to c k v e r ifie r s s h o u ld th e n b e ta llie d to e n s u r e th a t th e r e is n o e r r o r o r
o m is s io n . O n c o m p le tio n o f th is p h a s e o f w o r k , th e S e c tio n E n g in e e r 's a c c e p ta n c e
o f th e q u a n titie s r e c o r d e d in th e F ie ld b o o k s h o u ld b e o b ta in e d w ith a c e r tific a te
to th e e ffe c t th a t a ll m a te r ia ls u n d e r w o r k in p r o g r e s s h a v e fu lly b e e n s h o w n
a n d c o r r e c tly ta k e n in to s to c k , r e c o r d in g th e d e ta ils in h is p r e s e n c e , in th e s to c k
v e r ifie r 's fie ld b o o k a n d th a t th e r e is n o m a te r ia l u n d e r w o r k in p r o g r e s s le ft
u n v e r ifie d . It is a ls o n e c e s s a r y to g e t it r e c o r d e d th at th e fig u r e s o f w e ig h m e n t
e tc . a s r e c or d e d in th e s to c k v er ifie r 's F ie ld B o o k fu lly ta lly w ith th o s e r e c o r d e d b y
h im ( S e c tio n E n g in e e r .)

A fte r s to c k ta k in g , a n O u t tu r n s tate m e n t for M a r c h in r e s p e c t o f "w o r k in

p r o g r e s s " s h o u ld b e c o m p le te d .

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8 .1 1 T h e q u a n titie s o f m a te r ia ls a s d is tr ib u te d u n d e r d iffe r e n t w o r k o r d e r s
s h o u ld b e n o te d d o w n a s th e b o o k b a la n c e in th e s to c k v e r ifie r 's F ie ld B o o k
a n d to ta lle d to a r r iv e at th e to ta l q u a n ti ty s o d is tr ib u te d . T h is tota l s h o u ld a g r e e
w ith th e to ta l g r o u n d b a la n c e s o f th e d iffe r e n t m e ta ls a s fo u n d d u r in g s to c k
ta k in g in th e m a n n e r d e s c r ib e d a b o v e .

8 .1 2 C o n c e r n e d IS A s h o u ld lia is o n w ith th e c o n c e r n e d S e c tio n E n g in e e r a n d

e n s u r e th a t t h e o u ttu r n s ta te m e nt fo r M a r c h in r e s p e c t o f "W o r k in P r o g r e s s " is
c o m p le te d p r o m p tly to w o r k o u t th e r e s u lt o f v er ific a tio n a n d s e n d a s p e c ia l
r e p o r t to th e c o n c e r n e d W A O fo r ta k in g u p th e m a tte r w ith th e c o n c e r n e d
W o r k s h o p a u th o r ity ; if n e c e s s a r y .

8 .1 3 S A W M IL L S H O P :

T h e S a w M ill d r a w s lo g s in b u lk a n d c u t th e s a m e in a c c o r d a n c e w ith th e
w o r k o r d e r s p la c e d b y th e S to r e s , C & W s h o p , oth e r s h o p s a n d h a n d s o v e r th e
s a m e to th e r e s p e c tiv e in d e n te r s u n d e r a p p r o p r ia te is s u e v o u c h e r s . W ith a
v ie w to c le a r th e m a n u fa c tu r in g s u s p e n s e a c c o u n t, th e s to c k o f tim b e r in
v a r io u s s ta g e s o f m a n ufa c tu r e to g e th e r w ith th e a c c u m u la tio n s o f s cr a p ,
r e je c tio n s , s a w d u s t, e tc . is r e q u ir e d to b e a s c e r ta in e d b y th e p r o c e s s o f
b ie n n ia l s t o c k v e r ific a tio n b y th e c o n c e r n e d w o r k s h o p s ta ff in a s s o c ia tio n w ith
th e v e r ific a tio n s ta ff.

T h e v e r ific a tio n s ta ff d e p u te d for th e p ur p o s e s h o u ld jo in tly , m e a s u r e o r

c o u n t th e s to c k a s th e c a s e m a y b e a n d r e c o r d th e r e s u lts s e p a r a te ly w o r k -
o r d e r - w is e o r a s p e r s ta n d in g w o r k o r d e r s . O n c o m p le tio n o f th e c h e c k , th e
in v e n to r y s h o u ld b e jo in tly s ig n e d b y th e s h o p r e p r e s e n ta tiv e a n d th e a c c o u n ts
s ta ff a n d h a n d e d o v e r to th e w o r k s h o p a u th o r itie s fo r o n w a r d tr a n s m is s io n to
th e A s s o c ia te A c c o u n ts o ffic e r.

8 .1 4 T ig h t e n in g o f A c c o u n t a l P r o c e d u r e in W o r k s h o p s :

A s p e R a ilw a y B o a r d 's lr .n o. 6 7 /m ( w ) 9 6 4 /7 1 d a te d 3 - 9- 1 9 6 8 , F o u n d r y
a c c o u n ts fo r N o n - fe rr o u s m a te r ia ls s h o u ld b e im p le m e n te d a c c o r d in g to th e
M e c h a n ic a l C o d e .In a d d itio n to F o u n d r y , it is e q u a lly im p o r ta n t th a t p r o p e r
a c c o u n ta l p r o c e d u r e s h o u ld b e in fo r c e in a ll s e c tio n s /s h o p s , w h e r e m a c h in e r y ,
fittin g s , e tc . o f n o n - fe r r o u s c o m p o n e n ts a r e u n d e r ta k e n o r w h e r e th e s e a r e
s to r e d . W h e r e v e r m a c h in in g o f n o n - fe r r o u s c o m p o n e n ts is u n d e r ta k e n , th e
a c c o u n tin g p r o c e d u r e s h o u ld c a te r for r e c o n c ilia tio n o f th e w e ig h t o f r o u g h
m a c h in e d c o m p o n e n ts a n d th e a r is in g o f b o r in g s . P a r a 3 3 0 0 - S p r o v id e d p r o p e r
a c c o u n ta l o f e v e n c h a r g e d o ff s to r e s in th e w o r k s h o p s . T h e p r o c e d u r e a s
m e n tio n e d s h o u ld b e p u t in to p r a c tic e s o th a t p ilfe r a g e a n d m is a p p r o p r ia tio n o f
m a te r ia ls c a n b e e lim in a te d .

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8 .1 5 S T O R E R O O M S :

In th e w o r k s h o p s , c e r ta in s h o p s ,( w h ic h d r a w c o s tly ite m s lik e c o p p e r ,

b r a s s , p a in ts , T o o ls , e le c tr o d e s e tc.) pr o c u r e th e c e r ta in u r g e n t r e q u ir e d m ate r ia l
th r o u g h lo c a l p u r c h a s e , k e e p th e m a te r ia ls in a sto r e r o o m , d u ly p o s tin g o n e
s to r e c le r k a s in c h a r g s e . T h is s tor e c le r k w o r k s u n d e r a S h o p S u p e r in te n d e n t
a n d m a in ta in th e s to r e r o o m . W h e r e v e r s u c h s tor e s s e c tio n s a r e m a in ta in e d , it
s h o u ld b e tr e a te d a s a s e p a r ate u n it fo r sto c k v e r ific a tio n . S u c h sto r e s
s h o u ld b e v e r ifie d o n c e in tw o y e a r s o n p a r w ith R e v e n u e /c o n s u m a b le s to r e s .

* * * **

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 C H A P T E R - IX
< B ack to IN D E X >
D E P A R T M E N T A L S T O C K V E R IF IC A T IO N

D e p a r t m e n t a l s t o c k V e r ific a t io n in s t o r e s d e p o t s ( 1 3 3 9 - S t o 1 3 4 3 - S ) :

9 .1 D e p a r tm e n ta l s to c k v e r ific a tio n is a n im p o r ta n t ` b a c k c h e c k ' to e n s u r e th e

c o r r e c t a c c o u n ts o f r e c e ip ts a n d is s u e o f s to r e s b y th e s to c k in g w a r d s a n d a ls o
e s ta b lis h a g r e e m e n t b e tw e e n th e s to c k o f a n ite m a s a v a ila b le in th e c u s to d y o f
th e W a r d K e e p e r a n d th e b a la n c e s h o w n o n th e n u m e r ic a l le d g e r c a r d o f th e
c o n c e r n e d ite m . S u c h v e r ific a tio n is in a d d itio n to th e s to c k v e r ific a tio n o r g a n is e d
b y th e A c c o u n ts D e p t.

9 .2 M e th o d o f s to c k ta k in g /v e r ific a tio n is s im ila r to th a t o f A c c o u n ts s to c k

v e r ific a tio n . In d e p a r tm e n ta l v e r ific a tio n , a ll ite m s o f s to r e s n e e d n o t b e v e r ifie d a t
a tim e . O n ly s e le c te d ite m s s u c h a s ite m s o f la r g e a n n u a l c o n s u m p tio n h a v in g
r e g u la r is s u e s , ite m s o f h e a v y in tr in s ic v a lu e v iz . n o n - fe r r o u s ite m s , to o l s te e l,
ite m s o f p ilfe r a b le n a tu r e , ite m s o f d o m e s tic u s e e tc . a r e to b e v e r ifie d u n le s s
o n s p e c ia l c ir c u m s ta n c e s th e d e p o t o ffic e r d e c id e s o th e r w is e . A lis t o f ite m s
in te n d e d to b e v e r ifie d d e p a r tm e n ta lly s h o u ld b e p r e p a r e d b y th e d e p o t o ffic e r
a n d g o t a p p r o v e d b y th e C O S . T o a c h ie v e th e d e s ir e d r e s u lt th e v e r ific a tio n o f
th e p h y s ic a l b a la n c e s o f th e sto c k o f th e item s h o u ld p r e fe r a b ly b e c a r r ie d o u t
b y a n offic ia l o th e r th a n th e w a r d - K e e p e r in c h a r g e of th e ite m ( s) of s tor e s .

9 .3 O n c o m p le tio n o f v e r ific a tio n s to c k v e r ific a tio n s h e e ts ( D e p t. S to c k s h e e ts ) in

th e u s u a l s to c k s h e e t fo r m s h o u ld b e p r e p a r e d o n ly in r e s p e c t o f ite m s w h e r e
d is c r e p a n c ie s a r e n o tic e d . F o r ite m s h a v in g n o d is c r e p a n c y sto c k s h e e t n e e d n o t
b e p r e p a r e d . T h e o ffic ia l m a k in g th e v e r ific a tio n w ill m e r e ly m a k e a n e n tr y in th e
le d g e r c a r d in d ic a tin g th a t th e p h y s ic a l b a la n c e s a g r e e w ith th e B o o k b a la n c e s
a n d th e r e le v a n t e n tr y s h o u ld b e in itia le d w ith d a te b y th e o ffic ia l m a k in g th e
e n tr y a n d a ls o b y th e in c h a r g e o f th e le d g e r s e c tio n . D .V .S h e e ts s h o u ld b e
s ig n e d b y th e o ffic ia l c a r r y in g o u t th e v e r ific a tio n a n d c o u n te r s ig n e d b y th e
d e p o t o ffic e r . E x p la n a tio n s fu r n is h e d o n d e p a r tm e n ta l S to c k s h e e ts a r e to
b e s c r u tin is e d b y th e sto c k v e r ific a tio n B r a n c h a s u s u a l ( S - 3 2 7 1 ).

9 .4 W a iv a l o r P o s tp o n e m e n t of D e p a r tm e nta l S to c k V e r ific a tio n :

T h e D e p o t o ffic e r m a y w a iv e o r p o s tp o n e d e p a r tm e n ta l v e r ific a tio n u n d e r th e

fo llo w in g c ir c u m s ta n c e s .

i) W h e r e th e c o n c e r n e d item h a s b e e n v e r ifie d b y th e A c c o u n ts D e p t.
w ith in th e la s t th r e e m o n th s .

ii) W h e r e th e A c c o u n ts v er ific a tio n o f th e p a r tic u la r g r o u p of s tor e s is in

p r o g r e s s a n d th e item is lik e ly to b e v e r ifie d w ith in th e n e x t tw o m o n th s .

144
iii) W h e r e th e ite m h a s h e a v y b a la n c e r e n d e r in g v e r ific a tio n s o m e w h a t
d iffic u lt w ith o u t e n ta ilin g m u c h tim e a n d in v o lv in g la b o u r a n d h a n d lin g
c h a r g e s . A lis t o f s u c h ite m s s h o u ld b e p r e p a r e d a n d fo r w a r d e d b y th e
d e p o t o ffic e r to th e S to r e s A c c o u n ts O ffic e r th r o u g h th e C O S .

9 .5 D e p a r t m e n t a l st o c k v e r ific a t io n o f Im p r e s t S t o r e s :

In te r m s o f p a r a 1 8 5 5 - S d e p a r tm e n ta l S to c k v e r ific a tio n o f Im p r e s t
s to r e s s h o u ld b e c a r r ie d o u t a n n u a lly a n d a c e r tific a tio n th e r e to is a p p e n d e d to
th e a n n u a l S ta te m e n t of S to r e s T r a n s a c tio n s .

9 .6 D e p a r t m e n t a l s t o c k v e r ific a t io n o f s t o r e s in t h e c u s t o d y o f s u b o r d in a t e s
o f t h e E n g in e e r in g D e p t . ( 1 4 2 8 - E & 1 4 5 0 - E ) :

P a r a 1 4 2 8 - E s tip u la te s th a t th e r e s h o u ld b e a fr e q u e n t r e c o n c ilia tio n

o f th e b a la n c e s a s s h o w n in th e n u m e r ic a l le d g e r s k e p t b y th e s u b o r d in a te s w ith
th e a c tu a l q u a n titie s o n h a n d . A s p e r th e p r o v is io n s c o n ta in e d in th is p a r a th e
C o n tr o llin g O ffic e r in c h a r g e s h o u ld th e r e fo r e a r r a n g e fo r d e p a r tm e n ta l s to c k
v e r ific a tio n in s u c h a w a y th a t a p p r o x im a te ly o n e s ix th o f th e s to c k u n d e r e a c h
s u b o r d in a te is v e r ifie d b y a c tu a l c o u n t e a c h m o n th , s o th a t th e w h o le d iv is io n a l
s to c k is v e r ifie d d e p a r tm e nta lly a t le a s t o n c e in e v e r y s ix m o n th s.

In r e s p e c t o f ite m s o f sto r e s h e ld u n d e r M a te r ia l- a t - S ite , p a r a 1 4 5 0 - E

s tip u la te s th a t e v e r y ite m s h o u ld b e v e r ifie d d e p a r tm e n ta lly a t le a s t o n c e in a y e a r .

9 .7 D e p a r t m e n t a l v e r if ic a tio n ( A n n u a l C o u n t o f D e a d S t o c k , T o o ls &
P la n t s ) :

E a c h h o ld e r o f T o o ls a n d P la n ts s h o u ld c h e c k h is in v e n to r y r e g is te r
a n n u a lly w ith th e a ctu a l s to c k in h a n d a n d r e c o r d a c e rtific a te to th is e ffe ct
o n th e p a g e fo r e a c h ite m . A n y ite m fo u n d in e x c e s s s h o u ld b e ta k e n o n to th e
in v e n to r y a n d a n y s h o r ta g e s e x p la in e d . T h e c h e c k s h o u ld b e c a r r ie d o u t o n
d a te s to b e fix e d b y th e C o n tr o llin g O ffic e r a n d im m e d ia te ly th e r e a fte r th e
In v e n to r y s h o u ld b e s e n t to th e C o n tr o llin g O ffic e fo r c o u n ter s ig n a tu r e .

9 .8 D e p a r t m e n t a l V e r ific a t io n , E le c t ric a l ( O H E /P S I) :

P a r a 2 0 2 5 o f th e M a n u a l o f A.c tr a c tio n M a in te n a n c e & o p e r atio n p r o v id e s

fo r d e p a r tm e n ta l v e r ific a tio n b y S to c k - h o ld e r , o f a ll S to r e s o n c e in 6 m o n th s . H e
m a y d o s o b y v er ify in g c e r ta in ite m s e v e r y m o n th p r o v id e d th e w h o le s to c k is
v e r ifie d in th e c o u r s e o f s ix m o n t h s p r io r to A p r il a n d O c to b e r o f e v e r y y e a r.

S a id p a r a a ls o p r o v id e s fo r th e te s t v e r ific a tio n b y d e p a r tm e n ta l o ffic e r o f

im p o r ta n t ite m s o f c h ar g e d - o ff a n d s u r p lu s s to r e s a n d ite m s in w h ic h d e te r io r a tio n
is lia b le to o c c u r n a m e ly in s u la tin g v a r in s h , l u b r ic a n ts w ith lim ite d s e lf - life a n d

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s h o u ld in c lu d e n o t o n ly n e w ite m s b u t a ls o s e c o n d - h a n d , s c r a p a n d r e le a s e d
ite m s b y A E E a t le a s t o n c e in 6 m o n th s a n d b y D E E o n c e in a y e a r.

9 .9 D e p a r t m e n t a l S t o c k v e r if ic a tio n in o t h e r s t o c k h o ld in g u n it s :

A lth o u g h th e r e is n o s p e c ific c o d a l p r o v is io n in r e s p e c t o f d e p a r tm e n ta l
s to c k v e r ific a tio n in s to c k h o ld in g u n its o th e r th a n th o s e s p e c ifie d e a r lie r o n th is
c h a p te r ; th is b e in g a n im p o r ta n t b a c k c h e c k a s d is c u s s e d in th is c h a p te r
r e q u ir e s p a tr o n a g e fr o m a ll q u a r te r s in a ll its s in c e r ity . T h e s y s te m o f
d e p a r tm e n ta l s to c k v e r ific a tio n a p a r t fr o m A c c o u n ts S to c k V e r ific a tio n , in th e
in te r e s t o f b o th th e s to c k h o ld e r a n d th e a d m in is tr a tio n in o r d e r to e n s u r e
e ffic ie n t m a in te n a n c e o f s to c k o f s to r e s p la c e d in th e c u s to d y o f v a r io u s s to c k
h o ld in g s u b o r d in a te s . R e s p e c tiv e d e p a r tm e n t is e x p e c te d to a p p r e c ia te th e
fu n d a m e n ta l p r in c ip le b e h in d th is s c h e m e a n d is s u e c le a r d ir e c tiv e s in th e m a tte r
o f d e p a r tm e nta l v e r ific a tio n . IS A /A S V d u r in g in s p e c tio n is r e q u ir e d to a s c e r ta in
a n d r e p o r t a s to w h e th e r d e p a r tm e n ta l v e r ific a tio n o f s to r e s h a v e b e e n c a r r ie d
o u t o r n o t in th e u n it u n d e r in s p e c tio n , h ig h lig h tin g ir r e g u la r itie s th a t c o u ld h a v e
b e e n p r e v e n te d , h a d d e p a r tm e n ta l v e r ific a tio n b e e n c a r r ie d o u t a s p e r th e tim e
ta b le .

9 .1 0 D e p a r t m e n t a l v e rif ic at io n in M e d ic a l U n it s :

P a r a 1 0 .3 o f B o a r d 's c ir c u la r lr .N o .6 7 /H /2/7 d t.2 8 .1 .6 9 pr o v id e s th a t th e

A s s is ta n t D iv is io n a l M e d ic a l o ffic e r w ill p e r io d ic a lly c h e c k th e b a la n c e o n h a n d in
th e R e g is te r ( s to c k r e g is te r o f M e d ic in e s ) w ith th e a c tu a l s to c k o n h a n d to v er ify
w h e th e r th e y ta lly or n ot. T h e D iv is io n a l M e d ic a l O ffic e r s h o u ld d o a r a n d o m
c h e c k o f ite m s o n th is r e g is te r d ur in g h is in s p e c tio n . E x p ir y d a te o f dr u g s s h o u ld
s p e c ia lly b e k e p t in m in d s o th a t th e y c a n b e u s e d d u r in g th e v a lid ity p e r io d
a n d w ill n o t la p s e b e fo r e th e e x p ir y d a te a n d b e c o m e u s e le s s .

9 .1 1 D e p a r t m e n t a l V e r if ic a tio n in S t o r e s D e p o t s :

a ) A ll th e d e p o t o ffic e r s m u st e n s u r e th a t p a ir in g o f is s u e n o te s is c om p lie d w ith

p r o m p tly a n d th e y s h o u ld p e r s o n a lly m a k e p e r io d ic a l c h e c k s in th is r e s p e c t.
D e ta ile d in s tr u c tio n s a lr e a d y is s u e d v id e C O S /S C 's p r o c e d u r e o r d e r N o .1 1 /9 1
d t.5 - 3 - 9 1 a n d F A & C A O /W S T 's lr .N o . A S A /A C d t.3 1 - 1 0 /2 1 - 1 1 - 6 8 .

b ) Is s u e o f a b n o r m a l la r g e q u a n tity a g a in s t a r e q u is itio n s h o u ld b e d is c o u r a g e d
a n d In d e n tin g O ffic e r s s h o u ld b e a s k e d to fur n is h ju s tific a tio n in th e e v e n t of
a b s o lu te n e c e s s ity . In a n y c a s e , n o t m o r e th a n 3 m o n th 's r e q u ir e m e n ts b e
is s u e d a t a tim e w ith o u t th e p e r s o n a l a p p r o v a l o f d e p o t offic e r .

c ) W h e n e v e r p a r t q u a n tity is is s u e d a g a in s t a d e m a n d , th e b a la n c e q u a n tity
s h o u ld b e tr e a te d a s c a n c e lle d , u n d e r a d v ic e to th e in d e n te r .

146
d ) T h e d e p o t o ffic e r s s h o u ld d is c o u r a g e h o ld in g th e c h a r g e d - o ff m a te r ia l in
th e d e p o t. If th e c h a r g e d - o ff m a te r ia l is n o t r e m o v e d b y th e In d e n te r o n th e d a m e
d a y , th e fa c t s h o u ld b e b r o u g h t to th e n o tic e o f th e e x e c u tiv e o ffic e r In c h a r g e o f
th e in d e n te r . H o w e v e r , in s p e c ia l c ir c u m s ta n c e s c h a r g e d - o ff m a te r ia l c a n b e k e p t
fo r s a fe c u s to d y in th e d e p o t if r e q u e s te d b y th e w o r k s h o p in c h a r g e o ffic e r a n d
a c c o u n ta l o f s u c h item s is k e p t in a s e p a r a te r e g is te r .

e ) T h e r e q u is itio n s r e c e iv e d fr o m th e le d g e r s e c tio n w ith r e s e r v a tio n o f m ate r ia l

s h o u ld n o t b e k e p t w ith th e w a r d k e e p e r s fo r a lo n g p e r io d , a n d th e m a tte r
s h o u ld b e b r o u g h t to th e n o tic e o f D e p o t O ffic e r a n d th e In d e n te r . If n o is s u e s
a r e d e m a n d e d b y th e In d e n te r , th e r e q u is itio n s s h o u ld b e r e tu r n e d to L e d g e r
S e c tio n fo r c a n c e lla tio n .

f ) O n e G A T E P A S S s h o u ld b e is s u e d fo r o n e ite m o n ly .

g ) G a te p a s s e s s h o u ld b e p e r io d ic a lly c h e c k e d b y th e D e p o t o ffic e r s to e n s u r e
th a t R P F v e r ifie d c o p y is p a ir e d w ith th e o ffic e c o p y k e p t b y th e D S K a n d
d is c r e p a n c y , if a n y s h o u ld b e in v e s tig a t e d .

h ) It is th e d u ty o f D S K o f th e R e c e ip t w a r d to c h e c k , c o u n t, w e ig h /m e a s u r e
e tc . th e q u a n tity in d ic a te d o n e a c h a n d e v e r y fir m 's c h a lla n /R R w ith o u t fa il
b e fo r e ta k in g th e q u a n tity o n D R R . It h a s c o m e to n o tic e th a t in s o m e c a s e s th e
q u a n tity is n o t b e in g c h e c k e d th o r o u g h ly b y th e R e c e ip t S e c tio n D S K a n d
s e r io u s d is c r e p a n c ie s h a v e b e e n fo u n d . T o e n s u r e c o r r e ct r e c e ip t o f th e
m a te r ia l, th e D e p o t O ffic e r s s h o u ld r e g u la r ly c r o s s c h e c k th e q u a n tity a ls o a n d
c o r r e c tiv e a c tio n is t a k e n im m e d ia te ly in c a s e o f a n y d is c r e p a n c y .

i) T h e D e p o t O ffic e r s h o u ld c a r r y o ut s u r pr is e c h e c k s a t th e R P F g a te ( w h e r e th e
m a te r ia l is p a s s in g in s id e /o u ts id e th e g a te ) , to e n s u r e th at q u a n tity in d ic a te d o n
th e c h a lla n is c o r r e c tly v e r ifie d b y t h e R P F a n d n o te d in th e S e c u r ity R e g is te r a s
p e r C S C /S C 's S T A N D IN G O R D E R N o .S C R /1 0 /6 7 d t.7 - 4 - 1 9 6 7 a n d C O S /S C 's
D .O .lr .N o .S .3 3 9 /V /3 2 0/9 3 d t.2 2 - 6 - 9 3 .

D e p a r tm e n ta l v e r ific a tio n s of th e ite m s s h o u ld b e d o n e b y th e D e p o t

o ffic e r s a s a lr e a d y p r e s c r ib e d a n d th e r e s u lts o f s u c h v e r ific a tio n s h o u ld b e
c r itic a lly e x a m in e d a n d a c tio n ta k e n .

* * ** ** *

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 CHA PTE R – X
< B ack to IN D E X >

V E R IF IC A T IO N O F M E C H A N IC A L A N D E L E C T R IC A L U N IT S

1 0 .1 M a te r ia ls , w h e th e r s to c k ite m s o r n o n - s to c k ite m s , h e ld in s to c k a t r u n n in g
s h e d s , tr a in e x a m in in g s ta tio n s , e tc , n o t fo r s p e c ific w o r k b u t a s a s ta n d in g
a d v a n c e fo r th e p u r p o s e of m e e tin g d a y -to - d a y r e q u ir e m e n ts in c o n n e c tio n
w ith th e r e p a ir a n d m a in te n a n c e a n d o p e r a tio n o f r o llin g s to c k , in c lu d i n g
c o n s u m a b le s to r e s , s u c h a s c o tto n w a s te , ju te o il, g r e a s e , e tc , b e tr e a te d a s
Im p r e s t s tor e s , s o lo n g a s th e y a r e u n d e r th e c o n tr o l o f th e a u th o r ity - in c h a r g e o f
th e E x e c u tiv e U n it a n d h a v e n o t b e e n is s u e d to w o r k s . T h e m a te r ia l r e q u ir e d
fo r th e u p k e e p fo r r o llin g s to c k b y th e E le c tr ic ia n a n d th a t r e q u ir e d fo r h o u s e
lig h tin g p u r p o s e s o f v a r io u s s ta tio n s b y J E /S E ( E le c .) c h a r g e m e n s h o u ld a ls o
b e tr e a te d a s Im p r e s t S to r e s ( S - 1 8 0 1 ) .

1 0 .2 T h e m a in o b je c t o f Im p r e s t s y s te m is to c o ntr o l th e e x p e n d itu r e o n m ate r ia ls

u s e d fo r r u n n in g , r e p a ir s a n d m a in te n a n c e o f E n g in e e r in g , M e c h a n ic a l, S & T ,
E le c tr ic a l e q u ip m e n ts , e tc . e a c h m o n th , B u t th is in v o lv e s , in te r - a lia , e ffe c tiv e
fin a n c ia l e ffe c tiv e c o n tr o l o n th e s to c k s of m a te r ia ls h e ld a t o u tsta tio n s a n d
th e ir is s u e a n d r e c o u p m e n t.

1 0 .3 T h e q u a n tity o f e a c h ite m of Im p r e s t S to r e s , w h ic h e a c h Im p r e s t h o ld e r
m ay h o ld a t a tim e s h o u ld b e g e n e r a lly b a s e d o n tw o m o nth s ' a v e r a g e
c o n s u m p tio n a n d s h o u ld b e a p p r o v e d b y th e G e n e r a l M a n a g e r of th e R a ilw a y o r
a n y lo w e r a u th o r ity w h o m he m a y a u th or is e . S u c h s a n c tio n e d im p r e s t
s c h e d u le s s h o u ld b e c a lle d fo r b y th e A S V a n d c h e c k e d to s e e th a t th e
b a la n c e s h e ld a r e n o t in e x c e s s o f th e m a x im u m fix e d th e r e in . H e s h o u ld a ls o
c h e c k to s e e th a t th e Im p r e s t s c h e d u le is r e v ie w e d a n d r e v is e d p e r io d ic a lly .

1 0 .4 T h e q u a n titie s d e m a n d e d in r e c o u p m e n t, s h o u ld b e th e d iffe r e n c e b e tw e e n
th e r e c e ip t a n d Is s u e d u r in g th e m o n th o r q u a r ter . N o r m a lly , h e b a la n c e a t th e
e n d o f 3 r d o f th e fo llo w in g m o n th a r e e x tr a c te d fr o m th e L e d g e r w h ic h s h o u ld b e
in d ic a te d a g a in s t th e c o lu m n , ` C lo s in g B a la n c e ' in th e Im p r e s t S c h e d u le . M a n y
tim e s , th e Im p r e s t h o ld e r s , m a in ly w ith a v ie w to a v o id in g th e s a n c tio n o f th e
c o m p e te n t a u th o r ity for a n y in c r e a s e d Im p r e s t r e q u ir e d , in d ic a te a le s s
q u a n tity a s c lo s in g b a la n c e d e lib e r a te ly to g e t m o r e r e q u ir e m e n t fr o m th e S to r e s .
S im ila r ly in c e r ta in c a s e s , th e S to r e h o ld e r s , w ith a v ie w to s to c k in g m o r e
n u m b e r s , in d ic a te a le s s q u a n tity a s c lo s in g b a la n c e . T h e A S V s s h o u ld c a r r y
o u t c h e c k o f a t le a s t o n e m o n t h /o n e q u a r t e r s c h e d u le w it h t h e le d g e r
b a la n c e s t o m a k e s u r e t h a t n o m a n ip u la t io n s h a v e b e e n m a d e t o g e t m o r e
q u a n t it y t h a n t h e Im p r e s t c eilin g . T h e A S V s s h o u ld h ig h lig h t s u c h
in s t a n c e s .

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1 0 .5 T h e A S V s h o u ld p a r tic u la r ly e n s u r e th a t a ll is s u e s a r e m a d e o n p r o p e r ly
p r e p a r e d is s u e T ic k e t F o r m , w h e r e in a m o n g o th e r d e ta ils , th e p la c e a t w h ic h th e
m a te r ia l is u tilis e d o r g iv e n a n d w h e r e v e r r e le a s e s a r e d u e , th e s a m e h a v e b e e n
o b ta in e d a n d a c c o u n te d fo r ( p a r a 1 8 3 9 - S ). T h e A S V s h o u ld a ls o e x a m in e th e
is s u e o f B itu m e n b e ltin g ta p e s , w h ic h a r e v e r y c o s tly in n a tu r e a n d w h ic h a r e
b e in g m is u s e d th r o u g h d is p o s a l to o u ts id e a g e n c ie s , w h o r e q u ir e th e m fo r
a g r ic u ltu r a l p u m p s e ts a n d fo r flo u r m ills , In a ll th e s e c a s e s , th e A S V s h o u ld
a s k th e T X R , T r a in - lig h tin g s ta ff to p r o d u c e th e m e s s a g e s fr o m th e la s t s ta tio n
o v e r th e d r o p of b e ltin g , e n - r o u te, to m a k e s ur e th a t th e e xtr a q u a n titie s of
b e ltin g s a r e n o t d r a w n . F u r t h e r to th e e x te n t o f th e b e ltin g s fitte d to th e
c a r r ia g e s , th e T X R s h o u ld o b ta in th e a c k n o w le d g e m e n t o f th e G u a r d . T h is
s h o u ld a ls o b e c h e c k e d b y th e A S V . If th e r e p la c e m e n t o f b e ltin g is d u e to th e ft
or m is s in g , th e A S V s h o u ld c a ll fo r th e J o in t In s p e c tio n r e p o r t o f th e
r e p r e s e n ta tiv e s o f R P F , E le c tr ic a l a n d M e c h a n ic a l D e p a r tm e n ts a n d a ls o
e x a m in e w h e th e r n e c e s s a r y p u r s u a n t a c tio n fo r th e fin a lis a tio n o f th e th e ft c a s e s
is ta k e n .

1 0 .6 S im ila r ly , th e A S V s h o u ld e x a m in e w h e th e r th e is s u e s of th e
b r a k e b lo c k s , b e a r in g b r a s s e s , e tc . a r e a c c o u n te d fo r c o r r e c tly , q u o tin g
r e fe r e n c e to Is s u e T ic k e t N o . o f th e In d e n te r a n d th a t th e is s u e s a r e m a d e
a g a in s t d e fe c tiv e /w o r n o u t/m is s in g ite m s o n ly . In r e s p e c t o f m is s in g ite m s , it
s h o u ld b e e n s u r e d th a t n e c e s s a r y a c tio n h a s b e e n ta k e n to r e g u la r is e th e lo s s .

1 0 .7 T h e v e r ific a tio n s ta ff, w h ile u n d e r ta k in g th e v e r ific a tio n o f S to r e s o f T X R s ,

s h o u ld s e e th a t n e c e s s a r y a c c o u n ts ar e m a in ta in e d in r e g a r d to w h e e l s e ts .
D u r in g th e c o u r s e o f v o u c h e r c h e c k a t tr a in - lig h tin g a n d T X R D e p o ts , th e
ASV s h o u ld ensure th a t fo r a n y r e p la c e m e n t, th e r e le a s e d o n e s a r e
a c c o u n te d fo r .

1 0 .8 T h e g r e a s e r e le a s e d fr o m th e r o lle r - b e a r in g b o x e s s h o u ld b e a v a ila b le
w ith L F s ( S te a m a n d D ie s e l) . R S S , T X R s a n d L o c o , C a r r ia g e and W ago n
W o r k s h o p s in th e c o u r s e o f th e a b o v e , th e s te a d y r e le a s e s o f th e grease hav e
b e e n a s s e s s e d a s 4 0 % o f th e q u a n tity p u t in to th e r o lle r - b e a r in g b o x e s o f a ll
ty p e s o f r o lle r s . T h e u n its c o n c e r n e d h a v e b e e n a d v is e d to s to c k th e r e le a s e d
g r e a s e fo r is s u e to th e S E ( P .W a y ) o n r e q u is itio n .

1 0 .9 T h e A S V s h o u ld n o te th e a b o v e r e c o m m e n d a tio n a n d a t th e tim e of
c a r r y in g o u t S to c k V e r ific a tio n a t th e s e u n its , h e w ill e x a m in e w h e th e r th e s e
r e c o m m e n d a tio n s a r e b e in g fo llo w e d . In c a s e o f g r e a s e , it s h o u ld b e fu rth e r
s e e n th a t th e r e le a s e s a r e n o t le s s th a n th e a b o v e p e r c e n ta g e. T h e r e le a s e d
g r e a s e s h o u ld a ls o b e v e r ifie d to ta lly w ith th e A c c o u n ts m a in ta in e d .
Ir r e g u la r itie s , if a n y , s h o u ld b e r e p o r te d fo r n e c e s s a r y fu r th e r a c tio n . W h ile
c h e c k in g th e S to r e s h e ld w ith R S S a n d C le r k - in /c h a r g e ( M e c h a n ic a l U n it) , th e
v e r ific a tio n s ta ff s h o u ld te s t c h e c k th e is s u e s o f o ils to lo c o s a s p e r th e tr ip
s c h e d u le fix e d fo r e a c h tr ip o f lo c o s .

149
1 0 .1 0 T h e b o o k s o f A c c o u n ts, ta lly b o a r d s , le d g e r s , e tc. w ill h a v e a n In d e x
R e g is te r s to e n a b le th e s c r utin y a n d th e v er ific a tio n o f A c c o u n ts e n te r e d
th e r e in . S u c h r e m a r k s a s a r e a p p r o pr ia te a n d e n te r e d u n d e r th e a u th or is a tio n
a n d s ig n a tu r e s o f c o m p e te n t p a r tie s , th e In d e x R e g is te r s w ill b e a r r e m a r k s
a g a in s t th e e n tr ie s c o n c e r n e d to d is tin g u is h b e tw e e n c u r r e n t a n d c lo s e d
a c c o u n ts e tc .

1 0 .1 1 T h e s taff r e s p o n s ib le fo r th e m a in te n a n c e o f th e B o o k s of A c c o u n ts
s h a ll in itia l o n th e r ig h t h a n d to p c o r n e r o f e v e r y fr e s h fo lio b r o u g h t in to u s e a n d
th e b a la n c e b r o u g h t fo r w a r d w ith th e in d ic a tio n o f th e r e fe r e n c e o f th e la s t
c o m p le te d fo lio fr o m w h ic h th e b a la n c e h a s b e e n c a r r ie d fo r w a r d . In s ta n c e s
of in c o r r e c t b a la n c in g in th e B o o k s o f A c c o u n ts d u e to c le ric a l e r r o r s,
p o s t in g o m is s io n s , e t c ., s h o u ld b e r e c t if ie d t h r o u g h t h e m e d iu m o f t h e
a d ju s t m e n t r e g is t e r ( F o r m C - 7 7 - B ) o n ly w it h o u t r e s o r t in g t o e r a sin g , o v e r
w r itin g , s c o r in g , e t c ., o r t h e in c o r r e c t f ig u r e s . A ll th e e n tr ie s in th e a d ju s tm e n t
r e g is te r e n tr ie s s h a ll b e a r th e in itia l o f th e p a r tie s c o n c e r n e d u n d e r d a te , th e
s a m e b e in g c o u n te r s ig n e d th e r e a fte r a s s o o n a s p o s s ib le b y th e D e p o t O ffic ia l.

1 0 .1 2 T h e d e s c r ip tiv e p a r tic u la r s o f th e ite m s o f s to c k, m a x im a a n d m in im a

lim its , le d g e r fo lio N o ., u n it o f a c c o u n ta l, c la s s a n d c a te g o r y o f s to c k , lo c a tio n ,
e tc ., s h a ll b e c o m p le te ly e n te r e d o n e a c h fo lio o f th e B o o k c o n c e r n e d . T h e
r e c e ip t tr a n s a c tio n s s h a ll b e e n te r e d im m e d ia te ly o n r e c e ip t o f th e m a te r ia l
w ith th e p a r tic u la r s o f th e c o v e r in g v o u c h e r s , d a te , e tc . E x c e p t in c a s e s w h e r e
s u c h tr a n s a c tio n s a r e n o t c o v e r e d b y a c o r r e s p o n d in g r e c e ip t o f th e v o u c h e r , th e
r e c e ip t e n tr y s h a ll n e v e r th e le s s b e m a d e, k e e p in g th e v o u c h e r c o lu m n b la n k to
b e fille d in , o n r e c e ip t of th e v o u c h e r s . S h o u ld s u c h u n c o n n e c te d s u p p lie s
r e m a in p e n d in g fo r o v e r a fo rtn ig h t, a d e p a r tm e n ta l a c tio n s h o u ld b e ta k e n in th e
m a tte r a n d th e c o n s ig n o r c o n ta c te d to o b ta in th e r e c e ip t v o u c h e r .

1 0 .1 3 T h e is s u e s h a ll b e m a d e o n r e c o g n is e d Is s u e V o u c h e r s d r a w n u p b y th e
a u th o r is e d p a r ty u n d e r th e ir s ig n a tu r e s , w h ic h , b e s id e s th e d e s c r ip tiv e
p a r tic u la r s r e q u ir e d , s h a ll a ls o g iv e th e q u a n tity , a llo c a tio n , c la s s P L
p a r tic u la r s a n d th e in itia ls a n d d a te b y th e p a r ty c o n c e r n e d fo r p o s tin g th e s a m e.
B u t a t s m a ll d e p o ts , w h e r e s ta ff d r a w in g s tor e s ar e illite r a te , th e S tor e s c le r k
s h a ll m a k e o u t th e n e c e s s a r y Is s u e tic k e ts, w h ic h s h a ll b e c o u n te r s ig n e d b y
th e s u p e r v is o r y s ta ff in - c h a r g e o f th e D e p o t, a s s o o n a s p o s s ib le , th e r e a fte r .
T h e r e c e ip t a n d is s u e tr a n s a c tio n s s h a ll b e p o s te d d a ily in th e b o o k s o f a c c o u n ts ,
s tr ik in g th e b a la n c e s a fte r e a c h p o s tin g is e ffe cte d . P e r io d ic a l in s p e c tio n o f th e
e n tir e r a n g e o f th e A c c o u n t s h a ll b e u n d e r ta k e n to e lim in a te a n d c lo s e s u c h o f
th e m a s h a v e b e e n e x h ib itin g N IL b a la n c e s fo r o v e r s ix m o n th s .

1 0 .1 4 T h e r e c e ip ts s h o u ld b e c h e c k e d w ith th e o r igin a l v o u c h e rs , i.e ., d e live r y n o te s ,

d e m a n d n o te s , e tc . c o p ie s o f w h ic h s h o u ld b e p e r s o n a lly o b ta in e d fr o m th e
D iv is io n a l H q r s . o ffic e , m a in d e p o ts , e tc. c o n c e r n e d . T h e te s t c h e c k of r e c e ip ts
a t th e T r a n s p o rta tio n S u b - D e p o ts , c o n stitu tin g is s u e s to th e S u b - D e p o ts , b y th e
D iv is io n a l M a in S to r e s D e p o t, s h o u ld b e c a rr ie d o u t fr o m t h e d e m a n d n o te s file d

150
in th e M a in D e p o t, in w h ic h th e p a r tic u la r s a c k n o w le d g e d a s r e c e iv e d b y th e
S u b - D e p o t w ill b e in d ic a te d a n d p o s te d a s r e c e ip t in th e s u b - D e p o t. In th e
m a in d e p o t a c c o u n ts w ill b e c h e c k e d fr o m th e d e m a n d n o te s r e tu r n e d b y th e
s u b - d e p o ts d u ly a c k n o w le d g e d fo r th e q u a n titie s a c tu a lly r e c e iv e d .

1 0 .1 5 T h e te s t c h e c k o f v o u c h e r s s h o u ld b e c a r r ie d o u t c o m p a r in g e n tr ie s
w h ic h w ill b e fo u n d d u ly a c k n o w le d g e d b y th e in d e n te r s u n d e r th e ir s ig n a tu r e
a n d p a ir e d w ith th e r e le v a n t b lo c k c o p ie s . A n y o th e r s e t o f v o u c h e r s, e .g.
C h a lla n s , A d v ic e N o te s , D S - 8 s tr a n s fe r v o u c h e r s , e tc. in c lu d e d in th e T e s t - C h e c k
s h o u ld a ls o b e in s p e c te d a n d in a ll s u c h c a s e s , th e q u a n titie s e n te r e d th e r e o f
s h o u ld a ls o b e c o m p a r e d w ith th e c o r r e s p o n d in g e n tr ie s p a s s e d in th e b o o k s . In
c h e c k in g th e e n tr ie s w ith th e b o o k s o f a c c o u n ts , o p p o rtu n ity s h o u ld a ls o b e
ta k e n to te st - c h e c k a fe w b a la n c in g e n tr ie s a ls o to c h e c k th e a c c u r a c y o f th e
s a m e r e c tify in g m is ta k e s , if a n y , th r o u g h th e a d ju s tm e n t r e g is te r ( G - 7 7 - B ) a n d
n o tin g th e s a m e fo r in c lu s io n in th e N a r r a tiv e R e p o r t.

1 0 .1 6 P R O P E R A C C O U N T A L O F R E C L A IM E D IT E M S :

D u r in g th e s to c k v e r ific a tio n , A S V s h o u ld c a ll fo r th e c o p ie s o f D S .8 s
r e la tin g to th e p a rts o f r e c la im e d fr o m th e C o n d e m n e d R o llin g S to c k s o ld in
a u c tio n a n d c h e c k w h e th e r th e s a m e h a v e b e e n p r o p e r ly a c c o u n te d o r n o t. If
a n y d is c r e p a n c y n o tic e d d u r in g s u c h c h e c k , it s h o u ld b e r e p o r te d in th e N a r r a tiv e
R e p o r t.

It is a ls o to m e n tio n th a t th e c u s to d ia n s s h o u ld s e n d th e X e r o x c o p y o f th e
D S .8 r e la tin g to th e p a r ts of r e c la im e d fr o m th e C o n d e m n e d R o llin g S to c k ( d u r in g
d e liv e r ie s ) to th e c o n c e r n e d D iv is io n a l IS A 's o ffic e fo r r e c o r d a n d fo r ta k in g
a p p r o p r ia te a c tio n /c h e c k .

M E C H A N IC A L D E P A R T M E N T R E C L A IM E D IT E M S .

a) C o n d em n ed co ach es (B G & M G ):

1. W h e e ls s e ts .
2. A x le B o x e s .
3. S p r in g s .
4. V a c u u m C y lin d e r s .
5. V acuum C ham bers.
6. S ta in le s s s te e l la v a to r y p a n s .
7. W a s h b a s in s .
8. A x le B r a s s e s .
9. S G C I S h e lls .
10. B r a k e B lo c k s .
11. S c r e w c o u p lin g s .
12. B u ffer A s s e m b ly .
13. D raw B ar.

151
 (b ) C o n d em n ed W ag o n s (B G & M G ):

1 . W h e e ls s e ts .
2 . A x le B o x e s .
3 . A x le B r a s s e s .
4 . A ll s p r in g s .
5 . B u ffe r fittin g s .
6 . V a c u u m C y lin d e r s .
7 . B r a k e b lo c k s .
8. B rake H angors.
9 . B r a k e P u ll r o d s .
1 0 .A x le g u a r o s w ith h o r n c h e c k s .
1 1 .D r a w B a r fittin g s in c lu d in g s c r e w c o u p lin g s .
1 2 .B e a r in g /s h u c k le p la te s a n d p in s .
1 3 .B r a k e B e a m s .

A C M E /D Y .C M E /S r .D M E /D M E ( C & W E ) w ill e n s u r e th a t a ll o th e r r e c la im a b le
fittin g s fr om c o a c h e s a n d w a g o n s , b e fo r e h a n d i n g o v e r th e c o n d e m n e d a s s e ts to
s to r e s d e p a r tm e n t. M a x im u m th e s e 1 3 ite m s s h o w n a b o v e c a n b e le ft fo r
r e c la m a tio n a fte r c u ttin g . H o w e v e r , in c a s e c o a c h e s /w a g o n s a r e n o t h a v in g
a n y o f t h e 1 3 it e m s m e n tio n e d a b o v e , s p e c if ic e n d o r s e m e n t s h o u ld b e m a d e
o n t h e D S 8 a n d jo in t h a n d in g o v e r n o t e s ig n e d b y t h e r e p r e s e n t a t iv e s o f
s t o r e s , M e c h a n ic a l, A c c o u n t s a n d S e c u r it y d e p a r t m e n t s .

1 0 .1 7 T h e E le c tr ic a l T r a in L ig h tin g s ta ff, w h o a ls o h o ld s u c h im p r e s t s to r e s
s h o u ld m a in ta in lo o s e le a f le d g e r c a r d s ( F o r m 1 8 1 7 - S ) s h o w in g a ll r e c e ip ts ,
is s u e s a n d b a la n c e s o f Im p r e s t m a te r ia ls . T h e A S V s h o u ld c h e c k to s e e th a t th e
Im p r e s t h o ld e r s o f th e E le c tr ic a l D e p a r tm e n t a ls o fo llo w th e p r o c e d u r e o f r e c e ip t,
is s u e a n d th e r e c o u p m e n t la id d o w n in p a r a s 1 8 1 6 - S to 1 8 3 0 - S .

1 0 .1 8 V E R IF IC A T IO N O F S T O R E S E L E C T R IC A L ( G E N E R A L ) :

S to c k o f sto r e s h e ld u n d e r R e v e n u e , C a p ita l o r E s ta b lis h m e n t H e a d s

i.e . fo r s p e c ific w o r k ( s ), s to c k a c c o u n ts a r e d is tin c tly s e p a r a te .

1 0 .1 9 G U ID E L IN E S A N D IM P O R T A N T A S P E C T S :

Ite m s lik e F a n s , m e te r s , P u m p s , M o to r s , S ta r ter s e tc . m a y b e in s to c k o r

a lr e a d y in s ta lle d . T h o s e in s to c k w ill e ith e r b e b o r n e in le d g e r o r in E s ta b lis h m e n t
A c c o u n t a c c o r d in g to th e n a tu r e o f r e c e ip t. T h o s e a lr e a d y in s ta lle d a r e b o r n e in
d iffe r e n t s ets o f r e c o r d s v iz . F a n s , M e ter s a n d oth e r p la n ts w ill h a v e d is tin c t
id e n tify in g a s p e c ts v iz . M a k e , M a k e r 's s e r ia l n u m b e r , c a p a c ity ( H .P ) ,M o d e l, ty p e
e tc . T h e s e a s p e c ts a r e v e r y v ita l a n d r e q u ir e d to b e d o c u m e nte d in th e in itia l
a c c o u n ts a n d n o te d d o w n b y th e IS A /S V d u r in g v e r ific a tio n . In r e s p e c t o f F a n s ,
P u m p s , M o to r s ,etc . a p a rt fr o m th e a b o v e id e n tify in g m a r k s , th e r e a r e a ls o
lo c a lly a llo tte d id e n tify in g m a r k e .g . s e r ia l n u m b e r ( L .T .N o ) in r e s p e c t of

152
in s ta lle d F a n s , P la n t n u m b e r in r e s p e c t o f o th e r in s ta lle d p la n ts . E x c e p t ite m s
a lr e a d y in s ta lle d , in r e s p e c t o f a ll o th e r s to r e s , s to c k ta k in g s h o u ld b e a t a tim e in
r e s p e c t o f e a c h ite m , ir r e s p e c tiv e o f th e a c c o u n t in w h ic h th e y a r e b o r n e
a n d a d ju s tm e n t s h o u ld b e m a d e in th e r e s p e c tiv e a c c o u n t d is tr ib u tin g th e to ta l
s to c k fo u n d d u r in g v e r ific a tio n .

1 0 .2 0 F a n s a lr e a d y in s ta lle d in c lu d in g th o s e b r o u g h t b a c k fo r r e p a ir a r e b o r n e in
F a n R e g is te r s , w h e r e in , o n e p a g e is a llo tte d fo r e a c h fa n in d ic a tin g th e L .T .
N u m b e r o f th e fa n a lo n g w ith o t h e r id e n tify in g n u m b e r s . O n ly 1 0 % o f in s ta lle d
fa n s a r e r e q u ir e d to b e v e r ifie d a n d a d ju s tm e n t / c e r tific a tio n c a r r ie d o u t in th e
r e s p e c tiv e p a g e o f th e F a n R e g is te r . F a n R e g is te r s s h o u ld b e o v e r h a u le d
c o m p le te ly to e n s u r e th a t th o s e b r o u g h t b a c k f r o m in s ta lla tio n a r e p h y s ic a lly
a v a ila b le in s to r e s . 1 0 % v e r ific a tio n s h o u ld a s far a s p o s s ib le b e a t d iffe r e n t
s ta tio n s u n d e r th e s u b o r d in a te . E x c e p t u n d e r e x c e p tio n a l s itu a tio n F a n s o f
R a ilw a y Q u a r te r s (r e s id e n tia l) a r e n o t r e q u ir e d to b e p h y s ic a lly v e r ifie d b y th e
ASV.

1 0 .2 1 In r e g a r d to P u m p s , M o to r s e tc . th e p la n ts r e g is te r s a r e th e b a s is fo r
s to c k v e r ific a tio n ir r e s p e c tiv e o f w h e th e r th e p la n ts a r e in s to r e o r in a c tu a l
in s ta lla tio n . T h e r e m a y b e u n its w h e r e p la n ts is s u e d b y th e m a in s to r e m a y b e
b y r e d u c tio n o f th e b a la n c e fr om th e m a in in v e n to r y . In s u c h c a s e s th e p la n t m u st
fin d p la c e in s o m e o th e r in v e n to r y m a in ta in e d s e p a r a te ly b y th e p e r s o n ( o ffic ia l)
in w h o s e c u s to d y o r s u p e r v is io n th e p la n t has been p la c e d .
A d ju s tm e n t/c e r tific a tio n o f th e r e s u lts of v e r ific a tio n s s h o u ld b e in e a c h fo lio o f th e
R e g is te r ( s ) .

1 0 .2 2 O n e v ita l a s p e c t to b e lo o k e d in to in r e s p e c t o f F a n s , p la n ts e tc . s e n t fo r
r e p a ir to R a ilw a y W o r k s h o p o r e ls e w h e r e is to h a v e c o n tr o l a n d w a tc h o v e r th e
c o r r e c t r e tu r n o f th e ite m s s e n t fo r r e p a ir d u ly s u p p o r te d b y a u th e n tic d o c u m e n t.
In v e n to r y b a la n c e s h o u ld n o t be reduced s in c e th e s a m e a r e n o t is s u e
tr a n s a c tio n s o r n o t s c r a p p e d . O n ly o n fin a l s c r a p p in g a n d w h e n s e n t to s c r a p
d e p o t u n d e r D .S .8 v o u c h e r , In v e n to r y b a la n c e s a r e to b e r e d u c e d . Ite m s s e n t
fo r r e p a ir b u t d e c la r e d ir r e p a r a b le a n d r e ta in e d b y w o r k s h o p s h o u ld b e s u p p o r te d
b y c le a r a c k n o w le d g e m e n t e tc . b e fo r e In v e n to r y b a la n c e s a r e r e d u c e d .

A ll th e E le c tr ic a l D e p a r tm e n t s u b o r d in a te s s h o u ld m a in ta in L o c a tio n
R e g is te r fo r m o v e a b le E le c tr ic a l a p p lia n c e s s u c h a s G e y s e r s , T a b le F a n s , D e s e r t
C o o le r , W a te r C o o le r , B o ttle C o o le r , A C P la n ts , F r id g e s e tc . A s e p a r a te lo c a tio n
r e g is te r is to b e n m a in ta in e d fo r fix tu r e s a n d fittin g s s u c h a s F L O U R E R S C E N T
T U B E fittin g s , C e ilin g F a n s e tc ., in s ta lle d in th e s e r v ic e b u ilin g s .

153
 T R A C T IO N U N IT

V E R IF IC A T IO N O F IT E M S O F S T O R E S H E L D B Y T F O ( T R A C T IO N
F O R E M E N ) /O H E U N D E R D E E /T R D .

1 0 .2 3 G e n e r a l: In tr a c tio n u n its m a te r ia ls a r e r e c e iv e d o n tw o d iffe r e n t

a c c o u n ts v iz . (I) R e v e n u e (II) C a p ita l. W h ile m a ter ia ls b o r n e in r e v e n u e le d g e r s
a r e fo r d a y to d a y m a in te n a n c e w o r k s , th o s e b o r n e in th e c o n s tr u ctio n w o r k s
a c c o u n ts a r e s to r e s /m a te r ia ls o b ta in e d fo r s p e c ific c o n s tr u c tio n w o r k s fo r w h ic h
s e p a r a te s a n c tio n e d e s tim a te e x is ts. It is to b e k e p t in v ie w th a t s a m e k in d o f
m a te r ia ls m a y b e b o r n e o n R e v e n u e a c c o u n t a s w e ll a s o n S p e c ific W o r k s
a c c o u n t. A s s u c h , w h ile c a r r y in g o u t v e r ific a tio n , th e A S V /IS A m u s t ta k e th e
e n tir e g r o u n d b a la n c e o f a n y p a r tic u la r ite m ir r e s p e c tiv e o f w h e th e r b o r n e o n
R e v e n u e a c c o u n t o r o n c o n s tr u c tio n w o r k s a c c o u n t a n d d is tr ib u te th e q u a n tity
a fte r c om p le te v e r ific a tio n o f th e item c o n c e r n e d. S h o r ta g e o r e x c e s s , if a n y , in
r e s p e c t of s u c h ite m s s h o u ld b e a d ju s te d in a n y o f th e A c c o u n ts a s m a y b e
d e s ir e d b y th e s to c k h o ld e r . If, h o w e v e r , th e r e ta il tr a n s a c tio n s in a n y s u c h
ite m s b o r n e in R e v e n u e le d g e r d o n o t ju s tify th e q u a n tity o f s h o r ta g e /E x c e s s
n o tic e d , a d ju s tm e n ts in c o n s tn .w o r k s a c c o u n t m a y a ls o b e in s is te d u p o n to
p r e v e n t th e s c o p e o f u n a u th o r is e d r e m o v a l fr o m th e s to c k b o r n e in E s tim a te
a c c o u n t o n th e p le a of r e ta il tr a n s a c tio n in R e v e n u e a c c o u n t.

In c o m p ar a tiv e ly b ig g e r u n its , s to r e s/m a ter ia ls r e c e iv e d a n d d e a lt w ith

w ill g e n e r a lly r e la te to

i) O v e r - h e a d e q u ip m e n ts c o m pr is in g o f s p a r e p a rts ,

ii) W ir e o f d iffer e n t d e s c r ip tio n a n d q u a lity ,

iii) S p a r e s r e la tin g to p o w e r s u p p ly in s ta lla tio n ,

iv ) M a te r ia ls in A R T ( A c c id e n t R e lie f T r a in ) fo r w h ic h s e p a r a te le d g e r is
m a in ta in e d ( in A R T , m a te r ia ls a r e r e c e iv e d fr om th e c e n tr a l s to r e s th r o u g h
th e T F O o r d r a w n fr o m T F O ).

v) C o n s u m a b le ite m s ( P a in ts , O il, G r e a s e , L u b r ic a n t, H S D O il e tc .)

v i) T o o ls a n d P la n ts c o m p r is in g o f h a n d to o ls , s m a ll to o ls , B a tte r y c h a r g e r s ,
e m e r g e n c y lig h tin g s e ts , G e n e r ato r s et e tc.

v ii) U n ifo r m e tc .

154
 In a d d itio n to th e a b o v e , c e r ta in ite m s r e q u ir e d to m e e t e m e r g e n t
s itu a tio n d r a w n fr o m th e T F O 's s to r e b y r e d u c in g le d g e r b a la n c e s a r e k e p t in
th e T o w e r w a g o n p la c e d in th e c h a r g e o f a c h a r g e m a n . S u c h m a te r ia ls a r e
s m a ll in q u a n tity a n d n e e d n o t n o r m a lly b e v e r ifie d b y th e A c c o u n ts S V /IS A . O n ly
th e s y s te m o f is s u e o f s u c h m a te r ia ls a n d th e ir u ltim a te c o n s u m p tio n n e e d to b e
r e v ie w e d b y th e A S V /IS A w h ile c o n d u c tin g s to c k v e r ific a tio n in th e s to r e s o f
T F O /O H E a n d ir r e g u la r /d o u b tfu l fe a tu r e s n otic e d s h o u ld b e r e p o r te d to th e S A O /
A A O /S V fo r fur th e r a ctio n a s m a y b e c o n s id e r e d n e c e s s a r y . F o r th e ite m s
d r a w n fr o m T F O , a r e g is te r is m a in ta in e d b y th e c h a r g e m a n s h o w in g th e q u a n tity
o f ite m s r e c e iv e d a n d in s to c k in th e to w e r w a g o n . M a te r ia ls b o r n e in th e A R T
le d g e r a r e a s p e r s c h e d u le s a n c tio n e d b y th e C E E o r b y th e c o n c e r n e d
D iv is io n a l O ffic e r ( D E E /T R D ) . W h ile c o n d u c tin g in s p e c tio n S V /IS A s h o u ld n o te
w h e th e r a n y ite m h e ld in s to c k in th e A R T is in e x c e s s o f s a n c tio n e d s c h e d u le .

a ) M e th o d of v e r ific a tio n
b ) A d ju s tm e n t o f r e s u lt o f v e r ific a tio n
c ) P r e p a r atio n o f sto c k s h e e ts e tc .

1 0 .2 4 M e th o d a n d pr o c e d u r e o f v er ific a tio n is s im ila r to th a t o f S E ( W o r k s)

a n d o th e r s . W h e r e th e u n it o f a c c o u n ta l o f a n y ite m is c o n s id e r e d to b e la w fu l
o r in c o r r e c t p r o v id in g s c o p e fo r ir r e g u la r p r a c tic e , th e s a m e s h o u ld b e
in c o r p o r a te d in th e S V / IS A 's n a r r a tiv e r e p o r t. W h e r e v e r n e c e s s a r y th e v o u c h e r
o n w h ic h m a te r ia ls h a v e b e e n r e c e iv e d s h o u ld b e c a lle d fo r , a n d th e u n it a s
m e n tio n e d th e r e in is c h e c k e d . M o s t o f th e O H E ite m s w ill h a v e d is tin c t a n d
s e p a r a te n u m b e r . In th e d e s c r ip tio n o f m a te r ia l th e s a id n u m b e r s h o u ld b e
m e n tio n e d in a d d itio n to le d g e r fo lio r e fe r e n c e. A d ju s tm e n t o f th e r e s u lt of
v e r ific a tio n a n d p r e p a r a tio n o f s to c k s h e e t is s im ila r to th a t of IO W 's
v e r ific a tio n .

1 0 .2 5 Is s u e o f n e w f o r o ld : In c e r ta in c a s e s o f r e n e w a l o r r e p la c e m e n t, o ld
s p a r e s a r e r etu r n e d in lie u o f th e n e w is s u e d . G e n e r a lly , th e o ld o n e s w ill b e
r e tu r n e d fir s t a n d n e w o n e s is s u e d . B u t th e r e m a y b e o c c a s io n s w h e n fo r th e
c o n v e n ie n c e o r w o r k o r fo r a n y o th e r te c h n ic a l r e a s o n th e n e w s p a r e s m a y b e
r e q u ir e d to b e is s u e d fir s t a n d th e o ld o n e s r e tu r n e d th e r e a fte r . In a ll s u c h
c a s e s th e IS A /S V a t th e tim e of in s p e c tio n s h o u ld te s t c h e c k c e r ta in ite m s
r e la tin g to th e n e w is s u e d a n d c r o s s c h e c k th e s a m e w ith c o r r e s p o n d in g r e le a s e
a c c o u n ta l w h ic h in th e e v e n t o f b e in g in c o m p le te u n s e r v ic e a b le c o n d itio n
m a y b e a c c o u n te d fo r in th e u n it o f w e ig h t. In O H E u n its c e r ta in ite m s a lth o u g h
r e le a s e d fr o m O .H . lin e s m a y b e in s e r v ic e a b le c o n d itio n , lik e th a t o f a n e w ite m
o f t h e s a m e c a te g o r y ( e .g . C a to n a r y w ir e , s u s p e n s io n b r a c k e t, C a to n a r y w ir e
b r a c k e t, c la m p s e tc .) . S in c e th e s a id ite m s o f r e le a s e s m a y b e is s u e d fo r th e
s a m e p u r p o s e in r e s p e c t o f w h ic h n e w ite m s m a y b e d e m a n d e d , th e r e is n o h a rm
if s u c h s e r v ic e a b le r e le a s e d ite m s a r e a c c o u n te d fo r a lo n g w ith th e a c c o u n ta l

155
fo r th e n e w ite m s w ith s u ita b le r e m a r k in th e r e c e ip t c o lu m n of th e le d g e r
a c c o u n t c o n c e r n e d . ( P u r p o s e b e in g to a v o id d u p lic a tio n o f a c c o u n t in r e s p e c t
of th e sam e item , e a s y m a in te n a n c e of a c c o u n ta l a v o id in g e r r o r s o r
o m is s io n s a n d fin a lly r a is in g o f c o r r e c t a n d a p p r o p r ia te a m o u n t of d e b it
a g a in s t o th e r d e p a rtm e n ts w h e n o c c a s io n a r is e s .)

IS A /S V a t th e tim e o f in s p e c tio n s h o u ld e n s u r e th a t th e s y ste m fo llo w e d

in r e s p e c t o f is s u e o f n e w fo r o ld p r o v id e s s u ffic ie n t s a fe g u a r d a g a in s t
p r o b a b le s c o p e fo r m a lp r a c tic e .

*********

156
 CHA PTE R - XI
< B ack to IN D E X >
S t o c k V e r if ic a tio n o f D r u g s , M e d ic in e s ,L IN E N , T O O L s & P la n t s e t c. in
R a ilw a y H o s p it a ls a n d H e a lt h U n it s

1 1 .1 R a ilw a y H o s p ita ls a n d H e a lth U n its a r e r e q u ir e d to d e a l w ith b o th m e d ic a l

a n d n o n - m e d ic a l ite m s o f s to r e s, s u p p lie d b y o r pr o c u r e d th r o u g h v a r io u s
r e c o g n is e d a g e n c ie s v iz . G o v e r n m e n t M e d ic a l S to r e s o f th e a r e a , C o n tr o lle r o f
S to r e s , C M O fr o m o p e n m a r k et, lo c a l p u r c h a s e b y th e a u th o r is e d M e d ic a l
O ffic e r s o f th e H o s p ita ls e tc .

1 1 .2 T h e ty p e s a n d c a te g o r ie s o f s to r e s th a t ar e u s u a lly d e a lt w ith in a R a ilw a y

H o s p ita l o r H e a lth U n it a r e a s fo llo w s : -

M e d ic a l S to r e s v iz . d r u g s , m e d ic in e s , m e d ic a l in s tr u m e n ts , b a n d a g e s ,
d r e s s in g s , F ir s t A id m a te r ia ls , c o n s u m a b le s to r e s a n d s a n ita r y s to r e s lik e
b le a c h in g p o w d e r , d is in fe c ta n ts , broom s, lin e n m a ttr e s s e s , p illo w s e tc &
u n ifo r m s , s te r ilis e r s , X - R a y p la te s e tc . T o o ls a n d p la n ts ite m s v iz , fu r n itu r e ,
p la n ts , m a c h in e r y , in s tr um e n ts , u te n s ils , c r o c k e r y e tc, B o o k s o f r e fer e n c e s e tc .

In o r d e r to k e e p a w a tc h o v e r th e v a r io u s k in d s o f m e d ic a l a n d n o n -
m e d ic a l s to r e s th a t a r e r e c e iv e d in a H o s p ita l o r H e a lth U n it a n d a ls o to e n s u r e
th a t th e s e a r e pr o p e r ly a c c o u n te d fo r , t h e fo llo w in g r e g is te r s a r e r e q u ir e d to b e
m a in ta in e d as p e r th e in s tr u c tio n s c o n ta in e d in R a ilw a y B o a r d 's c ir c u la r
N o .6 7 /H /2 /7 d t. 2 8 th J a n u a r y 6 9 o n th e s u b je c t o f "M e d ic a l S to r e s - R e c o r d s a n d
M a in te n a n c e ".

i) D a y B o o k o f R e c e ip ts a n d D a y B o o k o f Is s u e s o f M e d ic a l S to r e s , w h e r e in ,
a ll th e r e c e ip ts a n d Is s u e s o f m e d ic a l s to r e s a r e r e q u ir e d to b e r e c o r d e d
in s e r ia l o r d e r , d a te - w is e . T h e p r e s e n t p r a c t ic e o f m a in t a in in g t w o
s e p a r a t e b o o k s f o r R e c e ip t s a n d Is s u e s m a y b e d is p e n s e d w it h a n d
s t a n d a r d D a ily M a t e r ia l T r a n s a c t io n R e g is t e r ( D M T R ) s h o u ld b e
m a in t a in e d t o r e c o r d t h e d a ily t r a n s a c t io n s a s b e in g m a in t ain e d in
o t h e r S t o r e s U n it s .

ii) L e d g e r c a r d in c a r d e x , fo r a c c o u n ta l o f m e d ic in e s a n d M e d ic a l S to r e s (In
m a in H o s p ita ls & D iv is io n a l H o s p ita ls ) .

iii) S to c k L e d g e r ( R e g is te r ) o f m e d ic in e s a n d M e d ic a l S to r e s ( In H e a lth
U n its ) .

iv ) T o o ls a n d P la n ts R e g is te r s .

v) E x p e n d ib le T .P . R e g is te r s .

157
v i) C o n s u m a b le S to r e s R e g is te r .
In e a c h H o s p ita l o r H e a lth U n it th e r e is a d is t in c tly s e p a r a te w in g c a lle d
th e 'S to r e s ' fo r d e a lin g w ith r e c e ip ts a n d is s u e s o f m e d ic a l o r n o n - m e d ic a l
s to r e s .

1 1 .3 L e d g e r C a r d :

In th e H o s p ita l a t th e d iv is io n a l h e a d q u a r te r s , r e c e ip t a n d is s u e
a c c o u n ta l o f in d iv id u a l ite m is d o n e in in d iv id u a l N u m e r ic a l L e d g e r C a r d in
C a r d e x . In s o m e H o s p ita ls a n d H e a lth U n its th e s y s te m o f u s in g B IN c a r d s fo r
c o r r e c t c h e c k is a ls o in v o g u e . B u t b in c a r d s ' a r e fo r g u id a n c e o n ly a n d n o t th e
record for r e c e ip t and is s u e a c c o u n ta l. IS A /A S V o n c o m p le t io n o f
v e r if ic a tio n s h o u ld c e r t if y t h e b a la n c e o r a d ju s t t h e r e s u lt s o f s t o c k
v e r if ic a tio n in t h e le d g e r a c c o u n t s .

1 1 .4 S t o c k L e d g e r ( R e g is t e r ) :

In H e a lth U n its a n d e ls e w h e r e w h e r e L e d g e r C a r d in c a r d e x a r e n o t in
u s e , a ll r e c e ip ts a n d is s u e s o f d r u g s , in je c tio n s e tc . fr o m th e m a in s to r e s to th e
v a r io u s u n its v iz . O P D e tc . a r e d o c u m e n te d in th e s to c k r e g is te r c a lle d " S to c k
R e g is te r o f M e d ic in e s ". In th is r e g is te r ( w h ic h c o n ta in s c o lu m n s fo r D a te ,
V o u c h e r r e f., Q ty. r e c e iv e d , Q ty. is s u e d a n d b a la n c e ) a ll th e ite m s d e a lt
w ith fin d a p la c e a lp h a b e tic a lly , e a c h ite m h a v in g o n e p a g e . A fe w p a g e s a r e
s e t a p a rt fo r in d e x in g th e ite m s a c c o u n te d fo r in th e r e g is te r .

a ) T o o ls a n d P la n t s R e g is t e r : A ll ite m s o f d e a d s to c k p la n t & m a c h in e r y ,
fu r n itu r e , fix tur e s , in s tr u m e nts e tc . ar e r e q u ir e d to b e e n te r e d in th is r e g is te r w ith
c le a r lo c a tio n a n d d e ta ile d d e s c r ip tio n a lo n g w ith m a in te n a n c e a g r e e m e n t d e ta ils
e n te r in g a g a in s t e a c h ite m ( s e p a r a te p a g e fo r e a c h ite m ) d a te o f r e c e ip t,
s o u r c e o f s u p p ly & v o u c h e r r e fe r e n c e a n d v a lu e . E a c h h o ld e r o f to o ls & P la n ts is
r e q u ir e d to c h e c k h is le d g e r a n n u a lly w ith th e a c tu a l s to c k a n d a c e r tific a te to
th is e ffe c t e n d o r s e d o n th e fir st p a g e o f th e r e g is te r . E v e r y d e a d s to c k h o ld e r is
r e q u ir e d to s u b m it o n c e a y e a r to h is D iv l. M e d ic a l O ffic e r a s ta te m e n t s h o w in g
th e v a r ia tio n s in th e to o ls & P la n ts v iz . ite m s a d d e d o r d e le te d fr o m th e "T o o ls &
P la n ts " R e g is te r in d ic a tin g r e a s o n s fo r a d d itio n o r d e le tio n . T r a n s fe r o r " w r ite o ff "
is r e q u ir e d to b e s u p p o rte d b y p r o p e r v o u c h e r a n d s a n c tio n o f th e c o m p e te nt
a u th o r ity .

b ) E x p e n d ib le T & P R e g is t e r : C e r ta in ite m s o f to o ls a n d p la n ts b e in g o f fr a g ile

n a tu r e a r e lia b le to b e br o k e n fr e q u e n tly d u e to n o rm a l w e a r a n d te ar . E n tr ie s
o f s u c h ite m s in th e r e g u la r T & P r e g is te r ( v id e ( a ) a b o v e ) w ill n e c e s s ita te
m a k in g fr e q u e n t e n tr ie s in th is r e g is te r . T h e e x p e n d ib le T & P r e g is te r is
m a in ta in e d fo r a c c o u n ta l o f s u c h ite m s o f T & P a s in d ic a te d a b o v e , m o d e o f
e n tr ie s in th e r e g is te r b e in g s im ila r to th e r e g u la r T & P r e g is te r ( s ta te d a b o v e ) .
Ite m s of g la s s w a r e lik e F u n n e l g la s s , M e a s u r in g g la s s , B o w ls g la s s s lid e s
m ic r o s c o p e te s t tu b e s , g la s s s tir r in g r o d s , s y r in g e s , T h e r m o m e te r s , u r in a ls

158
g la s s , n o z z le s a n d a ll o th e r s im ila r ite m s w ill fin d p la c e in th is r e g is te r . C r o c k e r y ,
c o n s e r v a n c y s to r e s , lin e n a n d H o s p ita l c lo th in g , e n a m e l w a r e , r u b b e r g o o d s ,
s u r g ic a l n e e d le s & b la d e s e tc . w ill a ls o fin d p la c e in th is r e g is te r ( s u c h ite m s
w h ile in s to c k in th e m a in s to c k in g w in g w ill n o r m a lly b e b o r n e in s to c k
le d g e r /r e g is te r ) .

1 1 .5 C o n s u m a b le S t o r e s R e g is t e r :

C o n s u m a b le s to r e s lik e s ta tio n e r y , s a n ita r y a r tic le s lik e b r o o m s , p h e n y l e tc .

w ill fin d a p la c e in th is r e g is te r . P r o c e d u r e o f a c c o u n ta l is th e s a m e a s a lr e a d y
s ta te d a b o v e . Ite m s o f sta tio n e r y a r e n ot r e q u ir e d to b e v e r ifie d b y th e
A c c o u n ts S to c k V e r ifie r . B o o k s o f r e fe r e n c e s a r e h o w e v e r v e r ifie d b y th e sto c k
v e r ifie r .

1 1 .6 S t a m p in g o f M e d ic a l S t o r e s :

A ll s to r e s r e c e iv e d b y th e s t o c k in g u n it/H e a lth u n it s h o u ld b e s ta m p e d
w ith a R u b b e r s ta m p s h o w in g th e R a ilw a y & th e d e p a r tm e n t. S im ila r ly , a ll
in s tr u m e n ts & fu r n itu r e a r e r e q u ir e d to b e s te n c ile d w ith in itia ls o f th e R a ilw a y
a n d o f th e u n it w h e r e e v e r p o s s ib le . IS A /A S V d u r in g in s p e c tio n is r e q u ir e d to
e n s u r e th a t th is is d o n e .

1 1 .7 R e g is t e r o f e m p t y c o n t a in e r s :

A m a n u s c r ip t r e g is te r
d e a l w o o d p a c k in g c a s e s ,
d is p o s e d o f a u c tio n in g th e m
O ffic e r d u ly c o n c u r r e d in b y
A c c o u n ts r e p r e s e n ta tiv e .
is r e q u ir e d to b e m a in ta in e d fo r a c c o u n ta l of tin s ,
b o ttle s , d r u m s e tc . W h ic h a r e n o rm a lly to b e
lo c a lly w ith th e a p p r o v a l o f th e D iv is io n a l M e d ic a l
th e A s s o c ia te d A c c o u n ts O ffic e r a n d w itn e s s e d b y

1 1 .8 D r u g s m a r k e d w it h d a t e o f e x p ir y :

A s e p a r a te r e g is te r m a y b e m a in ta in e d fo r "d a te o f e x p ir y " d r u g s . IS A /A S V
d u r in g in s p e c tio n s h o u ld c a r e fu lly s e e & n o te if th e r e is a n y d r u g in sto c k w ith d a te
o f u s e a lr e a d y e x p ir e d . If th e r e b e a n y , th is s h o u ld b e n o te d in th e F ie ld B o o k
a n d in c lu d e d in th e N a rr a tiv e R e p o r t.

1 1 .9 P o is o n o u s d r u g s :

IS A /A S V d u r in g in s p e c tio n s h o u ld e n s u r e th a t a r r a n g e m e n t e x is ts fo r
k e e p in g p o is o n o u s d r u g s in s e p a r a te a lm ir a h /c u p b o a r d u n d e r lo c k a n d k e y .

1 1 .1 0 P r o c e d u r e f o r S t o c k V e r ific a t io n :

159
 P r o c e d u r e fo r v e r ific a tio n o f item s o f m e d ic in e s /d r u g s is b a s e d o n th e u n it
o f a c c o u n ta l o f th e ite m c o n c e r n e d .
a ) T a b le ts , c a p s u le s e tc . in s tr ip s c o n ta in in g e q u a l n u m b e r n e e d n o t b e c o u n te d
in d iv id u a lly . T o ta l s to c k m a y b e a r r iv e d a t m u ltip ly in g th e n u m b e r c o n ta in e d in
e a c h s tr ip , b y th e to ta l n u m b e r o f str ip s p r o d u c e d a n d a c tu a lly a v a ila b le .

b ) U n o p e n e d c a r to n s w ith c le a r q u a n tity in d ic a tio n o n th e c a r to n n e e d n o t b e

o p e n e d u n le s s s u ffic ie n t r e a s o n s e x is t. T h e to ta l q u a n tity in e a c h c a r to n m a y b e
a r r iv e d a t in s im ila r m a n n e r a s in d ic a te d in t h e p r e c e d in g p a r a . IS A /A S V m u s t,
h o w e v e r , b e s u r e th a t c a r to n c o n ta in s th e m e d ic in e & q u a n tity th e r e o f a s
d e s c r ib e d o n th e b o d y o f th e c a rto n .

c ) P ills /ta b le ts in p h ia ls o r o th e r c o n ta in e r s c o n ta in in g s ta n d a r d q u a n tity n e e d

n o t b e c o u n te d in d iv id u a lly if th e c o n ta in e r is in s e a le d c o n d itio n . T h e q u a n tity a s
m a r k e d b y th e m a n u fa ctu r e r in th e c o n ta in e r m a y b e a c c e p te d . L o o s e q u a n tity in
o p e n c o n ta in e r w ill h o w e v e r h a v e to b e c o u n te d fu lly .

d ) S im ila r p r o c e d u r e m a y b e a d o p te d in c a r r y in g o u t v e r ific a tio n o f ite m s w ith

a c c o u n ta l u n it o f w e ig h t o r m e a s u r e . P a r tly u s e d u p s to c k w ill h o w e v e r b e
r e q u ir e d to b e v e r ifie d p h y s ic a lly fo llo w in g th e a c c o u n ta l u n it o f th e ite m b u t th e
IS A /A S V s h o u ld e n s u r e th a t th e r e is n o w a s ta g e o r lo s s in a n y w a y in th e p r o c e s s
o f s to c k ta k in g .

e ) D e ta ils in d ic a tin g th e m e th o d a d o p te d fo r v e r ific a tio n , b r e a k u p o f q u a n tity in

a n in ta c t c o n ta in e r , c a r to n , str ip o r lo o s e q u a n tity , a s m a y b e th e c a s e , m u st
in v a r ia b ly b e r e c o r d e d in th e fie ld b o o k in th e a c tu a l b a la n c e c o lu m n , d u ly
in d ic a tin g in th e r e m a r k s c o lu m n th e lo c a tio n o f th e ite m th e b r a n d , tr a d e n a m e
e tc . w h e r e e v e r p o s s ib le . U n d e r n o c ir c u m s ta n c e s th e s to c k v er ifie r s h o u ld r e c o r d
th e to ta l q u a n tity o n ly of a n ite m w ith o u t in d ic a tin g th e d e ta ile d b r e a k u p .

W h ile v e r ify in g X ' R a y film s , IS A /A S V s h o u ld b e v e r y c a r e fu l s o th a t th e

s a m e a r e n ot e x p o s e d to lig h t w h ile c o u n tin g . N o r m a lly u n e x p o s e d X 'R a y film s
w ill b e in o r ig in a l p a c k in g a c c o r d in g to s iz e a n d c o n ta in in g e q u a l n u m b e r . In s u c h
c a s e s th e m a r k e d q u a n tity ( N u m b e r ) s h o u ld b e a c c e p te d a n d n o te d in th e F ie ld
B o o k . T h e r e m a y b e c e r ta in q u a n tity b r o u g h t o u t fo r u s e . C o u n tin g o f s u c h s to c k
m a y b e c a r r ie d o u t a n d n o te d in th e F ie ld B o o k ta k in g fu ll c a r e s o th a t th e s a m e
a r e n o t e x p o s e d w h ile c o u n t in g . G u id a n c e o f th e c o n c e r n e d M e d ic a l O ffic e r
s h o u ld in v a r ia b ly b e ta k e n w h ile v e r ify in g X 'R a y film s .

1 1 .1 1 T r e a tm e n t o f m e d ic in e s /d r u g s e tc . u n d e r r e c e ip t o r is s u e is s im ila r to
a n y o th e r v e r ific a tio n . it m u s t in v a r ia b ly b e e n s u r e d w h e th e r th e c o n c e r n e d
ite m s h a v e a c tu a lly b e e n p o s te d o r n ot in th e r e le v a n t le d g e r a c c o u n t.

1 1 .1 2 V e r if ic at io n o f T o o ls & P la n t s it e m s :

160
 G e n e r a lly v e r ific a tio n o f T & P ite m s w ill b e b y c o u n t. In v e r ify in g T & P ite m s
d e ta ile d d e s c r ip tio n o f e a c h ite m , w ith m a k e , m a k e r s s e r ia l n u m b e r ( in th e c a s e
o f m a c h in e r y , in s tr u m e n ts ) e tc. m u s t b e r e c o r d e d in th e d e s c r ip tio n . If a n ite m is
fo u n d b r o k e n o r in u n s e r v ic e a b le c o n d itio n th a t s h o u ld b e in d ic a te d in th e
r e m a r k s c o lu m n o f th e F ie ld B o o k a g a in s t th e c o n c e r n e d ite m . L o c a tio n o f a n
ite m s h o u ld a ls o b e in d ic a te d . P r o c e d u r e fo r v e r ific a tio n is s im ila r to th e
v e r ific a tio n o f D e a d S to c k , T o o ls a n d P la n ts d is c u s s e d in d e ta ile d in th e r e le v a n t
c h a p te r .

1 1 .1 3 V e r if ic at io n of it e m s b o r n e in t h e E x p e n d ib le T & P R e g is t e r :

W h ile v e r ify in g ite m s b o r n e in th is r e g is te r , th o s e u n s e r v ic e a b le o r b r o k e n ,

if n o t a lr e a d y w r itte n o ff( in th e c a s e o f c h a r g e d o ff ite m s , o n ly n u m e r ic a l w r ite
o ff) a n d r e d u c e d fr o m th e b o o k b a la n c e s h o u ld b e a d d e d to th e a c tu a l s to c k
fig u r e a n d s h o w n s e p a r a te ly w ith r e m a r k s . It s h o u ld , h o w e v e r , b e e n s u r e d th a t
th o s e a lr e a d y w r itte n o ff a r e n o t m ix e d u p w ith th e e x is tin g s to c k to ta k e u n d u e
a d v a n ta g e . N o r m a lly , th e c o m p e te n t a u th o r ity w h ile a p p r o v in g w r ite o ff s h o u ld
a ls o in d ic a te th e m o d e o f d is p o s a l o r d e s tr u ctio n o f s u c h ite m s .

1 1 .1 4 V e r if ic at io n o f C o n s u m a b le S t o c k :

M e th o d o f m a in te n a n c e o f th e c o n s u m a b le r e g is te r b e in g s im ila r to th a t o f
D r u g S to c k r e g is te r , p r o c e d u r e o f v e r ific a tio n a ls o is s im ila r b a s in g o n th e u n it o f
a c c o u n ta l o f a n ite m . It s h o u ld , h o w e v e r , b e s e e n a t th e H e a lth U n its w h e th e r
s to c k o f a n y ite m is in excess o f r e q u ir e m e n t ju d g e d b y th e tr e n d o f
c o n s u m p tio n .

1 1 .1 5 B r e a k a g e o f c o n d e m n a t io n o f u n s e r v ic e a b le a rt icle s :

T h e r e a r e m a n y ite m s w h ic h d u e to n o rm a l w e a r a n d te a r b e c o m e
u n s e r v ic e a b le . G e n e r a lly , a u th o r is e d lis t o f s u c h ite m s is m a in ta in e d a t th e u n it.
S u c h a r tic le s o n b e c o m in g u n s e r v ic e a b le a r e p u t u p to th e D iv l. M e d ic a l O ffic e r
w h o is a u th o r is e d to c o n d e m n a r tic le s u p to c e r ta in v a lu e d u r in g in s p e c tio n fo r
c o n d e m n a tio n . H o w s u c h ite m s w ill b e d e a lt w ith d u r in g s to c k v e r ific a tio n h a s
b e e n d is c u s s e d in E x p e n d ib le T & P r e g is te r . If s u c h ite m s h a v e a lr e a d y b e e n
e n te r e d in a s e p a r a te c o n d e m n a tio n r e g is te r r e d u c in g th e b a la n c e s in th e r e g is te r
o f th e ir in itia l a c c o u n ta l, s to c k v e r ifie r m a y v e r ify th e ite m s b a s e d o n th is r e g is te r ,
if th e ite m s a r e s u s c e ptib le fo r v e r ific a tio n . If n o t, th e IS A /A S V s h o u ld e n s u r e th a t
s y s te m fo llo w e d fo r m a in ta in in g th is r e g is te r a n d s u b s e q u e n t c o n d e m n a tio n b y
th e c o m p e te n t a uth o r ity le a v e s n o s c o p e for ir r e g u la r ity . U n u s u a l fe a tu r e n o tic e d
s h o u ld b e in c lu d e d in th e n a r r a tiv e r e p o r t. In h is fie ld b o o k th e IS A /A S V s h o u ld
record as to h o w h e h a s d e a lt w ith th e u n s e r v ic e a b le ite m s d u r in g s to c k
v e r ific a tio n .

161
 N o r m a lly , c o n d e m n e d a r tic le s th a t w o u ld fe tc h v a lu e a r e to b e r e tu r n e d
to th e c o n c e r n e d s to r e s d e p o t u n d e r A d v ic e N o te o f r e tu r n e d s to r e s ( D .S .8 ).
T h o s e h a v in g n o r e tu r n v a lu e w ill n o r m a lly b e d e s tr o y e d a s o r d e r e d b y th e
a u th o r ity c o n d e m n in g th e a rtic le s .
1 1 .1 6 S u r p lu s a r t icle s /S t o r e s :

a ) In th e c o u r s e o f v er ific a tio n th e S to c k V e r ifie r m a y c o m e a c r o s s s e r v ic e a b le

m e d ic a l e q u ip m e n t s u r p lu s to th e r e q u ir e m e n t o f th e h e a lth u n it/h o s p ita l o r
e q u ip m e n t r e n d e r e d u s e le s s fo r r e p a ir , o v e r h a u lin g e tc . S u c h c a s e s s h o u ld
fe a tu r e in IS A /A S V 's N a r r a tiv e R e p o r t.

b ) S im ila r ly , th e IS A /A S V m a y c o m e a c r o s s ite m s o f d r u g s /m e d ic in e s w ith s to c k

n o t c o m m e n s u r a te w ith th e c o n s u m ptio n d u r in g p a s t y e a r s . If th e ite m c o n c e r n e d
is n o t a life s a v in g d r u g , IS A /A S V s h o u ld m a k e o u t a lis t th e r e o f a n d s u b m it w ith
h is n a r r a tiv e r e p o r t th e lis t s h o u ld n o t b e in fla te d b y th e in c lu s io n o f ite m s
in v o lv in g s m a ll a m o u n t) .

1 1 .1 7 V e r ific a t io n of M e d ic al S t o r e s in O P D /S u b - S t o r e s f o r M e dic a l
/S u r g ic a l W a r d s et c .

a ) T h e r e q u ir e m e n ts o f th e c o m p o u n d in g R o o m s a n d o th e r s u b - u n its o f th e
H o s p ita l/H e a lth u n it a r e m e t b y th e m a in s to r e o r m a in s to c k in g w in g w e e k ly o r
fo r tn ig h tly o n a s r e q u ir e d b a s is . T h e r e a r e c e r ta in c o s tly m e d ic in e s , in je c tio n s ,
c o m m o n ly te r m e d a s lis te d m e d ic in e s . D u r in g s to c k v e r ific a tio n , IS A /A S V is
r e q u ir e d to v e r ify th e b a la n c e s o f th e lis te d d r u g s in th e s a m e m a n n e r fo llo w e d in
v e r ify in g th e s to c k o f s to r e s in th e m a in s to r e a n d c e r tify /a d ju s t th e b a la n c e s a s
u s u a l b y p r e p a r in g s to c k s h e e t s .

b ) In h o s p ita ls , h o w e v e r , th e lis te d a n d a ll o th e r d r u g s a n d m e d ic in e s a r e in itia lly

d r a w n fr o m th e m a in s to r e s b y th e H e a d P h a r m a c is t/ P h a r m a c is t, in c h a r g e o f th e
O P D , a n d s u b s e q u e n tly d is tr ib u te d to th e o th e r P h a r m a c is ts . T h e H e a d
P h a r m a c is t m a in ta in s le d g e r a c c o u n t fo r a ll th e d r u g s d r a w n fr o m th e m a in s to r e s
w h ic h a r e r e q u ir e d to b e v e r ifie d b y th e IS A /A S V d u r in g s to c k v e r ific a tio n .
s im ila r ly , th e s to c k h e ld in s u b - s to r e s a r e r e q u ir e d to b e v e r ifie d b y th e IS A /A S V
d u r in g s to c k v e r ific a tio n .

c ) F o r lis te d d r u g s , s e p a r a te s lip s a r e is s u e d b y th e M e d ic a l O ffic e r to pr e v e n t

m is u s e o f s u c h d r u g s a n d th e s lip s a r e r e q u ir e d to b e p r e s e r v e d fo r tw o y e a r s .
( A u th o r ity B o a r d 's le tte r N o . 7 5 /H /4/2 1 d t. 1 5 .7 .7 7) .

162
d ) B a la n c e s o f lis te d d r u g s/m e d ic in e s a r e r e q u ir e d to b e c h e c k e d b y th e A s s t.
D iv is io n a l M e d ic a l O ffic e r in - c h a r g e fo llo w in g th e in s tr u c tio n s la id d o w n v id e
B o a r d 's le tte r N o .7 1 /H /2/2 1 d t.2 4 .1 1 .7 1 .

1 1 .1 8 V E R IF IC A T IO N O F H E A L T H U N IT S :

A ll t h e H e a lt h In s p e c t o r s ( H .I. U n it s ) s t at io n e d a t all t h e R a ilw a y

s t a t io n s s h o u ld m a in t a in D a ily M a t er ia l T r a n s a c t io n R e g is t e r ( D M T R ) t o
r e c o r d t h e d a ily tr a n s a c t io n s . W h e n e v e r th e is s u e s a r e m a d e fr o m th e s e u n its ,
th e tr a n s a ctio n s s h o u ld b e r e c o r d e d in th e pr e s c r ib e d c h a lla n fo r m . D u r in g
v e r ific a tio n , A S V s h o u ld e n s u r e th a t a ll th e Is s u e N o te s h a v e b e e n p a ir e d w ith th e
a c k n o w le d g e m e n t c o p ie s . T h e tr a n s a c tio n s w h ic h h a v e n o t b e e n a c c e p te d s h o u ld
b e b r o u g h t in to th e N a r r a tiv e R e p o r t.

* * ** **

163
 C H A P T E R - X II
< B ack to IN D E X >
S A L E O F R A IL W A Y M A T E R IA L S

1 2 .1 T h e C o n tr o lle r o f S to r e s is r e s p o n s ib le fo r th e s a le o f R a ilw a y S to r e s ,
ir r e s p e c tiv e o f w h e th e r th e s tor e s a r e in h is c u s to d y o r n o t a n d n o s a le m a y
o r d in a r ily b e e ffe c te d w ith o u t h is k n o w le d g e a n d a p p r o v a l.

1 2 .2 P r io r c o n c u r r e n c e /a p p r o v a l o f C o n tr o lle r o f S to r e s is , ho w ever, not

n e c e s s a r y to th e s a le o f ( 1 ) u n s e r v ic e a b le w o o d e n s le e p e r s a n d b r id g e tim b e r ,
( 2 ) G r a s s , tr e e s , fis h & fr u it. In r e s p e c t o f th e s e , s a le m a y b e a r r a n g e d b y th e
C h ie f E n g in e e r .

1 2 .3 S a le s a r e g e n e r a lly in r e s p e c t o f o b s o le te , u n s e r v ic e a b le s to r e s a n d s c r a p
a c c u m u la tio n s . O c c a s io n a lly e x c e s s s to c k o f o r d in a r y s to r e s m a y a ls o b e s o ld .
T h e p r im a r y g u id in g fa c to r is th a t th e a fo r e s a id c a te g o r ie s o f sto r e s a r e s o ld o n ly
w h e n it is fo u n d th a t fo r fin a n c ia l a n d a d m in is tr a tiv e r e a s o n s it is e x p e d ie n t to s e ll
th a n to k e e p th e m in sto c k . M a ter ia ls m a y a ls o b e s o ld w h e n r e q u ir e d b y o th e r
R a ilw a y s or G overnm ent D e p a r tm e n ts or Q uasi R a ilw a y In s titu tio n s
p r o v id in g a m e n itie s to R a ilw a y s ta ff p r o v id e d R a ilw a y s o w n r e q u ir e m e n ts a r e n o t
a d v e r s e ly a ffe c te d .

1 2 .4 IT E M S T O B E S O L D A T T H E P O IN T O F G E N E R A T IO N :

T h e c o n s id e r a tio n th a t w e ig h in fa v o u r o f th e s c r a p b e in g s o ld a t th e p o in t
o f g e n e r a tio n its e lf n o r m a lly d e p e n d u p o n :

a) F r e ig h t c h a r g e s to b e m e t fo r m o v e m e n t to n e a r e s t s cr a p d e p o t;
b) S tor a g e fa c ilitie s in th e s c r a p d e p o t;
c) P r o x im ity o f a m a r k et fo r s u c h s cr a p .

T h e t y p e s o f s c r a p in c lu d e s

i) R a ils a b o v e 1 m e ter .
ii) C r o s s in g s u n s e r v ic e a b le .
iii) S c r a p s te e l s le e p e r s & s te e l c r o s s in g s le e p e r s .
iv ) F e rr o u s B o r in g s & T u r n in g s .
v) G ir d e r s u n s e r v ic e a b le .
v i) W a ste p a p e r .

164
v ii) M S scrap.
v iii) C .I.s cr a p e tc.

1 2 .5 M O N ITO R IN G O F S C R A P D IS P O S A L :

M o r e s c r a p is a v a ila b le o n th e R a ilw a y th a n th a t is s e n t fo r d is p o s a l to
s c r a p d e p o ts o r s u b m itte d fo r d is p o s a l. If p r o p e r m o n ito r in g is d o n e fo r
c o lle c tio n o f s c r a p , s c r a p d is p o s a l c a n b e in te n s ifie d .

T h e f o llow in g p r o c e d u r e s h o u ld b e a d o p t e d f o r e n s u r in g t h a t a ll
s u c h s c r a p is m a d e a v a ila ble f o r d is p o s a l w it h o u t d e la y :

i) T h e R e p o r ts o f A c c o u n ts S to c k v e r ifie r s w h o a r e r e q u ir e d to c o m m e n t
u p o n th e a v a ila b ility o f s c r a p a t e v e r y u n it v e r ifie d c a n b e u tilis e d . T h e S .V .
s e c tio n s h o u ld in s is t u p o n a ll th e S to c k V e r ifie r s to fu r n is h th e d e ta ils o f
s c r a p ly in g in th e u n its in th e ir N a r r a tiv e R e p o r ts .

ii) T h e c u s to d ia n s h o u ld fu r n is h th e S c r a p p a r tic u la r s a v a ila b le in h is u n it

m o n th ly /q u a r te r ly to h is c o n tr o llin g o ffic e r d u ly e n d o r s in g a c o p y to th e
A c c o u n ts O ffic e r ( S to c k V e r ific a tio n ) . T h e A S V w h o c o n d u c t s s t o c k
v e r if ic a tio n in t h e u n it s h o u ld e n s u r e t h a t t h e s e s t a t e m e n t s a r e s e n t
p e r io d ic a lly b y t h e c u s t o d ia n t o t h e d iv is io n a l O f fic e a n d A .O .( S V ) , o r
e ls e it s h o u ld b e r e p o r t e d in t h e N a r r a t iv e R e p o r t . T h e c o n c e r n e d
IS A /A .O . s h o u ld in t e r a c t w it h t h e d ivis io n a l o ff ic e a n d e n s u r e t h a t t h e
S u rvey sh eets are p rep ared an d s en t to C O S as p er th e p ro ced u r e
im m e d ia t ely . T h e a v a ila bilit y of scrap under each D ivis io n a l
o f f ic e r 's ju ris d ic t io n s h o u ld a ls o b e f u r n is h e d t o t h e D R M t h r o u g h
m o n t h ly s t a t e m e n t s a f t e r r e v ie w o f m a t e r ia l s t a t e m e n t s r e c e iv e d f r o m
t h e c u s t o d ia n s e v e r y m o n t h / q u a r t e r .

iii) T h e D R M s h o u ld a r r a n g e fo r s u r v e y o f s cr a p a v a ila b le in th e d iv is io n an d
s e n d lis ts o f a v a ila b le s c r a p to C O S /C T E for d is p o s a l.

iv ) S c r a p d is p o s a l s h o u ld b e o n e o f s ta n d in g ite m s o n th e a g e n d a fo r
D iv is io n a l O ffic e r s M e e tin g .

v) In s tr u c tio n s s h o u ld be is s u e d to a ll In s p e c tin g O ffic e r s

/o ffic ia ls to h ig h lig h t a v a ila b ility o f s c r a p w ith s to r e s h o ld e r s .

v i) T h e s to r e h o ld e r s s h o u ld b e in s tr u c te d to fu r n is h ite m s /s to r e s n o lo n g e r
r e q u ir e d fo r th e ir u s e to th e ir D iv is io n a l O ffic e r , s o th a t a c tio n c a n b e
ta k e n to d is p o s e o f th e s am e .

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v ii) Id e n tific a tio n o f s c r a p , s e n d in g th e s a m e to s c r a p d e p o ts fo r d is p o s a l
s h o u ld b e d o n e o n p r io r ity b a s is . T h is c a n b e d o n e b y pr o p e r m o n ito r in g
a t th e d iv is io n a l le v e l.

v iii) Id e n tifie d s c r a p s h o u ld b e s u r v e y e d p r o m ptly w ith o u t lo s s o f tim e b y th e

s u r v e y c o m m itte e .
1 2 .6 S a le m a y b e e ffe c t e d in o n e o f th e fo llo w in g w a y s b y c o m p e te n t a u th o r itie s
w ith in th e ir p o w e r s a s d e le g a t e d f r o m t im e t o t im e b y t h e R a ilw a y B o a r d a n d
th e G en eral M an ag er :

i) B y P u b lic a u c tio n .

ii) B y in v itin g te n d e r s fo r p u r c h a s e or b y s u bm ittin g te n d e r o ffer to s e ll ( p a r a

2 3 2 0 - S , 2 3 2 9 - S , 2 2 3 7 - S to 2 2 3 9 - S ) .

iii) B y d ir e c t s a le .

W h e n ite m s a r e s o ld a s s c r a p it s h o u ld b e d e c la r e d a s s u c h b y a S u r v e y
C o m m itte e a p p o in te d b y th e G e n e r a l M a n a g e r . S a n c tio n o f th e C o m p e te n t
A u th o r ity is a p r e - r e q u is ite b e fo r e p u ttin g s c r a p fo r s a le . A n y o th e r s a le m u s t
h a v e p r o p e r s a n c tio n o f th e C o m p e te n t A u th o r ity a s p e r th e d e le g a tio n o f p o w e r s
in r e g a r d to S tor e s m atte r s.

B e f o r e c o n d u c t in g t h e A u c t io n , t h e A u c t io n S u p e r v is in g O f fic ial w ill

a t t e n d t o t h e f o ll o w in g :

a ) G e ttin g c o n d e m n a tio n a n d r e c la m a tio n c e rtific a te for r o llin g s to c k .

b ) G e ttin g D S 8 fo r a ll ite m s .
c ) A r r a n g in g s u r v e y o f o th er th a n “ e x c e p tio n a l ite m s ” b e for e in c lu d in g in th e
a u c tio n .
d ) A llo tm e n t o f lo t n u m b e r in c o n s u lta tio n w ith d e p o t D C O S . In s p e c tio n of lo ts
w herever necessary.
e ) M a in te n a n c e o f L o t r e g is te r .
f) P r e p a r a tio n o f A u c tio n c a ta lo g u e .
g ) M a in te n a n c e o f R .P . r e g is te r .
h ) M a in te n a n c e o f e n tr y r e g is te r
i) P r e p a r a tio n o f b id s h e e t.

1 2 .7 S u r v e y b y S u r v e y C o m m it t e e , h o w e v e r , is n o t n e c e s s a r y f o r t h e s ale
o f ( a ) W a s t e P a p e r , ( b ) S a w d u s t , ( c ) D e a l - w o o d p a c k in g c a s e s , ( d ) B o r in g
a n d t u r n in g s , ( e ) e m p t y r e c e p t a c le s , ( f ) C la s s s c r a p a n d c e rt a in o t h e r

166
it e m s a s a p p r o v e d b y G M vid e C O S 's le t t e r N o . S .5 2 9 /S u r v e y /M is c . 8 1
d t .9 - 8 - 8 3 .

1 2 .8 C O L L E C T IO N O F S C R A P P .W A Y M A T E R IA L S :

T h e R a ilw a y B o a r d h a v e s tr e s s e d o n th e n e e d fo r id e n tify in g v a r io u s k in d s
o f s c r a p m a te r ia ls , c o n d e m n e d r o llin g s to c k ly in g s c a tte r e d a ll o v e r th e
R a ilw a y p r e m is e s , b r in g th e m to c e n tr a liz e d p la c e s fr o m w h e r e d is p o s a ls c a n b e
c o n v e n ie n tly m a d e . IS A s /A S V s h a v e to p la y a d y n a m ic r o le in id e n tify in g s u c h
s u r p lu s /o v e r s to c k o f s c r a p m a ter ia ls w ith a v ie w n o t m e r e ly to c o n te n t w ith
c a r r y in g o u t r o u tin e c h e c k s b u t th e y s h o u ld p la y a p u r p o s e fu l r o le in r e d u c in g
in v e n to r ie s , s to p p in g in fr u c tu o u s c o n s u m p tio n , im p r o v in g m a x im u m u tilis a tio n
o f e x is tin g m a te r ia ls a n d tim e ly d is p o s a l o f o b s o le te / s c r a p m a te r ia ls .

A ll th e s c r a p P .w a y m a te r ia l m e a n t fo r th e s a le s h o u ld b e c o lle c te d a t
th e lo c a tio n s a p p r o a c h a b le b y r o a d a n d e a c h lo t s h o u ld c o n ta in o n e ty p e o f
m a te r ia l o n ly .

1 2 .9 IN S P E C T IO N O F P .W A Y M A T E R IA L D E C L A R E D F O R S A L E S :

A fte r s ta c k in g th e m ate r ia l n e a tly in s ta c k s , c u s to d ia n w ill p r e p a r e

s u r v e y s h e e t a n d o ffe r fo r s ur v e y to th e c o n c e r n e d in c h a r g e D iv is io n a l E n g in e e r
( O p e n lin e o r c o n s tr u ctio n ) fo r c la s s ific a tio n o f m a ter ia l a s s c r a p ( a s p er V S O
N o .3 /9 8 - 9 9 d t.2 5 - 2 - 9 9 ) . T h e s u r v e y r e p o r t in p r e s c r ib e d fo r m a t s h o u ld b e
s u b m itte d in tr ip lic a te to C T E , w h o w ill c o m m u n ic a te h is a p p r o v a l to th e C O S o r
th e D iv is io n fo r fu r th e r a c tio n . T h e s u r v e y te a m d u r in g th e ir in s p e c tio n s h o u ld
s p e c ific a lly c h e c k a n d s a tis fy th e m s e lv e s th at th e w e ig h t fo r m a te r ia ls ( oth e r th a n
r a ils ) h a s b e e n a r r iv e d a t b y r e p r e s e n ta tiv e s a m p le w e ig h m e n t b a s is . A
c e r tific a t e to th is e ffe c t s h o u ld b e in d ic a te d in th e s u r v e y s h e e t. A s fa r a s r a il
s c r a p is c o n c e r n e d th e n o m in a l w e ig h t s h o u ld b e a r r iv e d b y d e d u c tin g 5 % fr o m
th e sta n d a r d w e ig h t( a s p e r jo in t P .O .O . N o . S .1 3 /8 /8 1 - 8 2 d t.3 0 - 5- 9 3 ) .

C h ie f T r a c k E n g in e e r w ill s e n d tw o c o p ie s o f s u r v e y s h e e ts of th e p .w a y
s c r a p d u ly a p p r o v e d to C O S fo r ta k in g a p p r o p r ia te d is p o s a l a c tio n . C E ' s
o ffic e w ill a ls o in d ic a te a d is tin c t n u m b e r fo r e a c h s u r v e y s h e et w h ic h s h o u ld
b e q u o te d in v a r ia b ly in a ll fu tu r e r e fe r e n c e s . C O S /S C w ill s e n d th e s e
a c c e p te d s u r v e y s h e e ts to v a r io u s D e p o ts / D iv is io n a l S to r e s O ffic e r s fo r fu rth e r
d is p o s a l a c tio n . S u r v e y s h e e ts w ill n o r m a lly b e s e n t to th e fo llo w in g s to r e s
d e p o t for d is p o s a l.

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1 2 .1 0 T h e c o n c e r n e d D e p o t/D iv is io n a l S to r e s O ffic e r w ill g iv e lo t n u m b e r to
v a r io u s P .W a y s c r a p in d ic a te d in th e s u r v e y s h e e t a n d th e s a m e s h o u ld b e
a d v is e d to C O S /S C a n d C E 's o ffic e b y c o n n e c tin g d is tin c t s u r v e y s h e e t
n u m b e r s o a s to c o n n e c t lo t n u m b e r w ith th e s u r v e y s h e e t. A s fa r a s C .I. s cr a p ,
th e s a m e w ill b e d e s p a tc h e d to M e c h a n ic a l w o r k s h o p s o r a u c tio n e d d e p e n d in g
upon th e dem ands fr o m w o r k s h o p s . W h e r e C .I. s c r a p is to b e s e n t to
w o r k s h o p s , th e d e ta ils o f C .I. s c r a p to b e d e s p a tc h e d to w o r k s h o p s w ill b e
a d v is e d b y C O S o r s c r a p d e p o ts o r C E 's o ffic e to th e D E N c o n c e r n e d g iv in g
d e ta ils o f s tatio n /lo c a tio n L o t n u m b e r , s u r v e y s h e e t r e fer e n c e e tc. D E N in tu r n
w ill a d v is e th e c o n c e r n e d S E ( p .w a y ) to d e s p a tc h th e C .I. s cr a p to th e c o n c e r n e d
w orkshops.

1 2 .1 1 F o r m a t io n o f L o t :

A ll S c r a p ite m s r e c e iv e d b y th e D e p o t a r e fo r m e d in to s e p a r a te
c o n v e n ie n t lo ts a c c o r d in g to n a tu r e a n d c a te g o r y o f s c r a p . S e p a r a t e B in - C a r d s
h a v e t o b e m a in t a in e d f o r d if f e r e n t t y p e o f m at e r ials a n d t h e lo t s a ls o s h o u ld
b e f o r m a s s u c h o n ly . N .F.S c r a p o r s cr a p h a v in g N .F . c o n te n t a r e s e p a r a te ly
ta k e n a n d k e p t in s id e th e W a r d . In te rm s o f p a r a 2 4 1 0 - S , a r e g is te r u n d e r th e
n a m e a n d s ty le o f "L O T R E G IS T E R " is r e q u ir e d to b e m a in ta in e d b y th e S c r a p
D e p o t, w h e r e in a ll lo ts o f s c r a p w h ic h a r e in te n d e d a n d p r o p o s e d to b e s o ld b y
a u c tio n a r e to b e e n te r e d .

1 2 .1 2 R e s e r v e P r ic e :

P a r a 2 4 1 1 - S la y s d o w n th a t r e s e r v e p r ic e s b a s e d o n th e b e s t b id s
o b ta in e d in p a s t a u c tio n s a n d a n y o th e r in fo r m a tio n a v a ila b le s h o u ld b e fix e d b y
th e C O S o r th e D e p o t o ffic e r fo r e a c h ite m of s c r a p to b e s o ld . T h e r e s e r v e
p r ic e s th u s fix e d w ill b e r e c o r d e d b y th e D e p o t o ffic e r in a R e g is te r in a d v a n c e
o f th e d a te o f a u c tio n . T h is r e g is te r s h o u ld b e s e a le d im m e d ia te ly , a fte r th e
r e s e r v e p r ic e s o f a ll lo t s a r e r e c o r d e d in th e r e g is te r . T h e R e g is te r s h o u ld b e
opened ju s t b e fo r e c o m m e n c e m e n t o f th e a u c tio n , in th e p r e s e n c e o f th e
A c c o u n ts o ffic e r a tte n d in g th e a u c tio n . T h is R e g is te r is s u b je c t to te s t c h e c k b y
th e C O S o r a n y in s p e c tin g o ffic ia ls .

T h e r e s e r v e p r ic e s in th e c a s e o f a ll a c c e p te d b id s w ill b e a d v is e d to
th e a c c o u n ts o ffic e p o s t -fa c to w ith in 2 w e e k s a fter th e c o m p le tio n of a u c tio n
s a le to e n a b le th e a c c o u n ts o ffic e to e x e r c is e n e c e s s a r y c h e c k s .

R e s e r v e p r ic e in r e s p e c t o f n o n - fe r r o u s s c r a p a n d c o n d e m n e d r o llin g
s to c k c o n s is tin g o f lo c o m o tiv e s a n d b o ile r s w h ic h a r e ite m s o f h ig h v a lu e , b e
fix e d b y th e R a ilw a y s in H Q r s . o ffic e in c o n s u lta tio n w ith th e a s s o c ia te d fin a n c e .

168
 In r e s p e c t o f fix a tio n o f R e s e r v e p r ic e fo r M a c h i n e r y a n d P la n t ite m s , a p a r t
fr o m th e e x is tin g s y s te m , ite m s w h ic h h a v e c e r ta in p e c u lia r fe a tu r e s lik e n o n -
fe r r o u s c o n te nts , n a tu r e of m a c h in e r y a n d th e h ig h v a lu e o f th e L o t, n e c e s s a r y
d a ta s h o u ld b e o b ta in e d fr o m th e D e p o t O ffic e r a n d R P s h o u ld b e p r o c e s s e d b y
H q r s . In r e s p e c t o f s u c h ite m s w h e r e th e n o n - fe r r o u s c o n te n ts in th e M a c h in e r y is
m o r e th a n 1 % o f th e to ta l w e ig h t o f th e m a c h in e , c o u p le d w ith th e v a lu e o f th e lo t
b e in g m o r e th a n R s . 1 la k h , it s h o u ld b e c o n c u r r e d b y fin a n c e .

In r e s p e c t o f M a c h in e r ie s w h ic h a r e r e n d e r e d s u r p lu s b u t n ot d e c la r e d a s
“ S C R A P ” b y th e c o n s titu te d s u r v e y c o m m itte e , th e s p e c ia l fe a tu r e s o f th e s e
m a c h in e s s h o u ld b e ta k e n n o te o f a n d a s fa r a s p o s s ib le , th e s e s h o u ld b e tr ie d
in itia lly th r o u g h te n d e r s , w h e r e th e p a r tic ip a t io n b y th e T e c h n ic a l D e p a r tm e n t is
a v a ila b le in d e c id in g th e b e s t o ffer th a t is a v a ila b le .

In r e s p e c t of c a s e s w h e r e th e m a c h in e r y is d e c la r e d a s „in w o r k in g
c o n d itio n ‟, th e o w n in g d e p a r tm e n t s h o u ld in d ic a te th e b o o k v a lu e o f th e m a c h in e
( if p o s s ib le th e p u r c h a s e v a lu e o f th e m a c h in e ) w h ic h w ill b e a g u id a n c e fo r fix in g
th e R P e v e n w h ile d e c id in g th e te n d e r s . T h e a u c tio n c o n d u c tin g o ffic e r m a y a ls o
u s e o f h is d is c r e tio n a r y p o w e r s u p to 5 % w ith o u t c o n s u ltin g th e A c c o u n ts
O ffic e r, a n d a ls o u p to 1 0 % b e lo w R .P .in c o n s u lta tio n w ith th e A c c o u n ts O ffic e r in
e x c e p tio n a l c a s e s .

A fte r th e c o m p le tio n o f a u c tio n , R e s e r v e P r ic e s fo r th e s o ld lo ts s h o u ld b e

in tim a te d to F A & C A O /S to r e s fo r th e a tte n tio n o f D Y .C A O /S & W fo r h is r e v ie w a n d
fo r in fo rm a tio n .

1 2 .1 3 S u r v e y C o m m it t e e ( P a r a 2 4 1 1 - S & 2 2 2 7 - S ) .

M a te r ia ls fo r m e d in to lo ts a n d in te n d e d to b e s o ld b y a u c tio n a r e r e q u ir e d
to b e e n te r e d in S u r v e y S h e e ts a n d s u b m itte d to th e S u r v e y C o m m itte e
a p p o in te d by th e G e n e r a l M a n a g e r fo r in s p e c tio n and to r e c o r d its
r e c o m m e n d a tio n s o n th e S u r v e y S h e e t a g a in s t th e r e s p e c tiv e lo t. G e n e r a l
M a n a g e r 's s a n c tio n o n th e r e c o m m e n d a tio n s o f th e S u r v e y C o m m itte e is
o b ta in e d b y th e C o n tr o lle r o f S tor e s b e fo r e lo ts a r e p u t u p for s a le in a u c tio n .
S o m e ite m s lik e tu r n in g , b o r in g , w a s te p a p e r , s c r a p w o o d e tc ., a r e e x e m p te d
fr o m s u c h s u r v e y .

D if f e r e n t t y p e s o f r e c o m m e n d a t io n s o f S u r v e y C o m m itt e e a r e -

i. T o o ffe r o r fo r c e is s u e a g a in s t a n o th e r s ta n d a r d o r n e a r e st s iz e . ( If th e r e
a r e s u c h ite m s in u s e, s u c h r e c o m m e n d a t io n is m a d e ) .

169
ii. B y c o n v e r tin g in to a n o th e r s ta n d a r d ite m - if s u c h item c a n b e u s e d
a g a in s t a n o th e r s ta n d a r d ite m w ith c e rta in m o d ific a tio n s , th e
c o m m itte e m a k e s th is r e c om m e n d a tio n .

iii. C la s s ify c e r ta in ite m s a s s u r p lu s o r s c r a p , if th e s e c o u ld n o t b e u tilis e d in

th e R a ilw a y s .

iv . If c e r ta in ite m s c a n b e utilis e d in th e R a ilw a y , th e y r a te th e m s e c o n d h a n d

a t h a lf th e r a te o f n e w ite m .

v. T h e y r e c o m m e n d th e r a te s a n d v a lu e s a t w h ic h th e s e s tor e s a r e to b e
h e ld in a c c o u n ts b o o k s . T h is r e c o m m e n d a tio n is b a s e d o n th e u tility o f th e
ite m .

T h e s e r e c o m m e n d a tio n s a r e r e c o r d e d o n th e s ur v e y r e p o rts a n d s ig n e d
b y a ll th e m e m b e r s.

A c t io n o n t h e r e c o m m e n d a t io n s o f t h e S u r v e y C o m m itt e e -

i. S u ita b le a c tio n is ta k e n a s p e r th e r e c o m m e n d a tio n s o f th e S u r v e y

C o m m itte e . If th e s e ite m s a r e h e ld in s to c k o f th e s to r e s d e p o ts , th e s e
w ill b e is s u e d to th e d e p a r tm e n ts c o n c e r n e d . If th e s e a r e h e ld in s c r a p
d e p o t, th e s e w ill b e tr a n s fe r r e d to th e c o n c e r n e d sto r e s d e p o t, w h o w ill
ta k e s u ita b le a c tio n to is s u e th e m a s d ir e c te d b y th e S u r v e y C o m m itte e .

ii. T h e s e ite m s w ill b e is s u e d to c o n c e r n e d d e p a r tm e n ts , w o r k s h o p s ,

w h o w ill ta k e s u ita b le a c tio n to c o n v e r t th e m to a n o th e r sta n d a r d item s . In
s o m e R a ilw a y s , s to r e s d e p o ts d e a l w ith r e p a ir a b le ite m s . In s u c h c a s e s ,
th e s e ite m s w ill b e tr a n s fe r r e d to s to r e s d e p o ts w h ic h w ill ta k e s u ita b le
a c tio n , a s s u g g e s te d b y th e S u r v e y c o m m itte e.

iii. T h e s e ite m s w ill b e d is p o s e d o f th r o u g h a u c tio n a s s c r a p , a fte r m o n th s

fr o m th e d a te o f r e c o m m e n d a tio n s o f th e S u r v e y C o m m itte e .

iv . T h e s e s e c o n d h a n d m a te r ia ls w ill b e tr a n s fe r r e d to s to r e s d e p o ts to ta k e
th e m in to sto c k for fu r th e r a c tio n .

E N T R Y F E E :- T h e R a ilw a y B o a r d h a v e d e c id e d th a t th e e n tr y fe e s h o u ld b e
fix e d , b a s e d o n th e a n n u a l s a le v a lu e o f s c r a p o n th e R a ilw a y s , a s r e c o m m e n d e d
b y th e C o m m itte e . T h e e n tr y fe e fix e d b y th e S .C .R a ilw a y a t p r e s e n t is R s .
5 0 0 0 / - . T h e e n tr y fe e w ill b e in th e fo r m o f B a n k D r a ft o n ly . T h e e n tr y fe e is
r e fu n d a b le a t th e e n d o f th e a u c tio n s a le s b y th e D e p o t O ffic e r . B u t th e e n tr y
fe e is lia b le to g e t for fe ite d in th e e v e n t o f a n y u n to w a r d c o n d u c t o n th e p a rt
o f th e b id d e r , in c o n tr a v e n tio n to th e g o v e r n in g a u c tio n p r o c e e d in g s . A c le a r
s tip u la tio n to th is e ffe c t s h o u ld b e in c o r p o r a te d in th e r e le v a n t a u c tio n

170
c a ta lo g u e . B e s id e s th e e n tr y fe e , a p r o p e r P o w e r o f A tto r n e y s h o u ld b e a v a ila b le
w ith e v e r y r e p r e s e n ta tiv e , a u th o r is in g h im to b id o n b e h a lf o f e v er y firm .

1 2 .1 4 S U R V E Y S H E E T S A N D L O T IN S P E C T IO N O F S U R V E Y E D L O T S :

A ll ite m s fin a lly a p p r o v e d fo r s a le b e in c lu d e d in a s u r v e y s h e e t. T h e

d e ta ils o f lo ts in te n d e d fo r s a le fe a tu r e in th e S u r v e y s h e e t w ith lo t n u m b e r ,
d e s c r ip tio n o f s c r a p , lo c a tio n a n d a p p r o x im a te q u a n tity .

B e fo r e s a le , D C O S /S c r a p D e p o t is r e q u ir e d to c h e c k u p a n d s c r u tin is e
th e S u r v e y s h e e t a n d a r r a n g e fo r th e L o t In s p e c tio n o f th e s u r v e y e d lo ts . T h e
s u r v e y s h e e t s h a ll c o n ta in a ll r e le v a n t d e ta ils in c lu d in g th e m a te r ia ls , th e ir
c la s s ific a tio n , w e ig h t a d o p te d fo r a rr iv in g to th e to ta l q u a n tity . S u r v e y s h e et s h a ll
a ls o in d ic a te b o th th e n u m b e r a n d w e ig h t fo r e a c h m a te r ia l a s p e r th e
c la s s ific a tio n a n d s ta n d a r d w e ig h t o f m a te r ia l. W h ile c o n d u c tin g th e lo t
in s p e c tio n , th e A S V h a s to o b s e r v e th e fo llo w in g p o in ts a lo n g w ith o th e r o ffic ia ls
a n d r e c o r d h is o b s e r v a tio n s a s m e n tio n e d b e lo w :

a) CHECK O F SUR VE Y SHEE TS:

a ) s e e th a t it is p r e p a r e d in p r o p e r for m a n d to v e r ify th a t th e s ig n a tu r e of th e
c u s to d ia n , In c h a r g e O ffic e r ( A E N /D E N ) who is c o n d u c tin g th e s u r v e y a n d
c o u n te r s ig n a tu r e o f th e C o m p e te nt a u th o r ity is r e c o r d e d .

b ) th a t th e a u th o r ity h a s c a r r ie d o u t th e m a te r ia l in s p e c tio n a n d a r r iv e d a t th e
s p e c ifie d w e ig h t o f th e m a ter ia ls a s a c c u r a te a s p o s s ib le to a v o id d is c r e p a n c y
in th e s to c k at th e tim e o f s c r a p d e liv e r y .

c ) L o c a tio n o f th e s c r a p m a te r ia ls i.e ., K M /T P /N T P /M A S T e t., is r e c o r d e d

c o r r e c tly a s th e m ate r ia ls a r e p h y s ic a lly a v a ila b le a t th e s ite.

d ) E n s u r e th a t th e q u a n tity s u r v e y e d is a ls o a v a ila b le a s p e r le d g e r b a la n c e i.e .,

S u r v e y e d L o t R e g is te r / C la s s - III le d g e r o f th e m a te r ia ls .

b ) L O T IN S P E C T IO N : -

i) W h e th e r th e lo c a tio n o f th e lo t m e n tio n e d in th e s u r v e y s h e e t h a s ta llie d o r

n o t. If th e m ate r ia ls a r e s ta c k e d in d iffe r e n t lo ts a n d lo c a tio n s , it s h o u ld b e
m e n tio n e d c le a r ly .

ii) W h e th e r th e lo t n u m b e r is m a r k e d w ith s o m e c o lo u r p a in t o r n o t a n d th e lo t
n u m b e r is ta llie d o r n o t.

171
iii) W h e th e r th e d e s c r ip tio n o f th e m ate r ia ls m e n tio n e d in th e s u r v e y s h e e t
has ta llie d o r n o t. C le a r d e s c r ip tio n of th e m a te r ia ls s h o u ld be
m e n tio n e d in th e s u r v e y s h e e t . T h e w o r d s lik e ` e tc .' s h o u ld n o t b e u s e d . If
th e w o r d ` e tc.‟ is u s e d in th e s u r v e y s h e e t, th e IS A /A S V s h o u ld d e le te th a t
w o r d a n d th e a c tu a l d e s c r ip tio n o f th e m a ter ia l a v a ila b le in th e L o t s h o u ld
b e c le a r ly m e n tio n e d lik e M .S S c r a p o r C .I S c r a p ( fo r s m a ll m ix e d fittin g s ) .

iv ) F u ll p a r tic u la r s o f th e m a te r ia ls a s fu r n is h e d in D .S .8 /s u r v e y s h e e t s e n t
b y th e c u s to d ia n s h o u ld b e c h e c k e d w ith th e m ate r ia ls o n g r o u n d to s e e
w h e th e r th e y ta lly in a ll r e s p e c ts i.e . th e s e c tio n /p o u n d a g e o f R a ils a n d
th e n u m b e r o f P ie c e s o f R a ils a n d th e ir le n g th , S te e l s le e p e r s ( to u g h ,
B G /M G , n o . o f p ie c e s ) e tc . T h e ty p e o f R a il 7 5 R , 8 0 B H e tc . w ill b e
e m b o s s e d o n th e w e b , i.e . m id d le p o r tio n o f th e R a il a t fr e q u e n t in te r v a l s .
In c o r r e c t d e s c r ip tio n o f th e m a te r ia l a v a ila b le in th e lo ts c a u s e s a lo t o f
p r o b le m s w h ile e ffe c tin g d e liv e r y . A ll th e a b o v e p a r tic u la r s s h o u ld b e
fu r n is h e d o n th e s u r v e y s h e e t.

v) N o r m a lly lo ts s h o u ld n o t b e fo r m e d w h ic h c o n s is t o f d iffe r e n t p o u n d a g e
o f R a ils . If it is fo r m e d th e n u m b e r r a ils u n d e r d iffe r e nt p o u n d a g e
s h o u ld b e c le a r ly in d ic a te d in th e d e s c r ip tio n o f th e lo t.

v i) T h e D .S .8 /s u r v e y s h e e t fo r B r id g e G ir d e r s w ill s h o w th e ty p e ( w r o u g h t
ir o n o r s te e l) , le n g th , n u m b e r o f p ie c e s , a s s e s s e d w e ig h t o v e r a ll
d im e n s io n s e tc . T h e A S V /IS A s h o u ld c h e c k a ll th e s e d e ta ils w ith th e
a c tu a l g ir d e r s o n th e s p ot w ith th e lo t n u m b e r .

v ii) N o o th e r s c r a p m a te r ia l o th e r th a n th e s c r a p a s d e s c r ib e d in th e s u r v e y
s h e e t is m ix e d w ith th e r e s p e c tiv e lo t. W h e th e r th e q u a n tity m e n tio n e d
in th e s u r v e y s h e e t a c tu a lly a c c o r d w ith th e b a la n c e a s p e r th e r e le v a n t
B in c a r d /le d g e r a c c o u n t.

v iii) R e c o r d in g "A c t u a l p h y s ic a l in v e n t o r y o f t h e lo t is n o t t h e d u t y o f lo t
in s p e c t io n t e a m at t h e t im e o f c o n d u c t in g lo t in s p e c t io n ". H o w e v e r ,
c le a r d e s c r ip t io n o f t h e m a t e r ial a c t u a lly a v a ila ble in t h e lo t s h o u ld b e
f u r n is h e d in t h e lo t in s p e c t io n r e p o r t.

ix ) T h e lo t is fo r m e d b y th e c u s to d ia n a n d th e q u a n tity is a ls o m e n tio n e d
in th e s u r v e y s h e e t b y th e c u s to d ia n . A s s u c h , th e c u s to d ia n is h e ld
r e s p o n s ib le fo r th e a c tu a l/a p p r o x im a te q u a n tity o f th e lo t. It is p o s s ib le th a t
e v e n a fte r th e fo r m atio n o f th e lo ts m a te r ia ls w h ic h a r e a v a ila b le in th e
s u r v e y e d lo ts m ay b e d is tu r b e d e ith e r b y th e c u s to d ia n o r b y h is
g a n g m e n w ith o u t b r in g in g it to th e n o tic e o f th e c u s to d ia n fo r e m e r g e n c y
u s e . T h e s e lo ts a r e a ls o lia b le to b e d is tu r b e d e v e n a fte r s u r v e y, lo t
in s p e c tio n a n d s a le b y th e g a n g m e n o f th e s e c tio n w ith o u t k n o w le d g e
o f th e c u s to d ia n a s th e r e w o u ld b e a c o n s id e r a b le tim e g a p b e tw e e n th e
s u r v e y a n d lo t in s p e c tio n a n d lo t in s p e c tio n a n d a c tu a l d e liv e r y .

172
 C u s t o d ia n as th e ow ner of th e m a t e ria ls , r e p r e s e n t in g t h e
R a ilw a y s , is r e s p o n s ib le f o r a n y v a r ia tio n i.e . e x c e s s o r s h o r t a g e .
S o m e tim e s th e lo ts m a y b e in ta c t w ith o u t a n y d is tu r b a n c e , b u t th e
v a r ia tio n w ill c o m e d u e to w r o n g in v e n to r y / a s s e s s m e nt o f th e m ate r ia l a t
th e tim e o f lo t fo rm a tio n b y th e c u s to d ia n . S o t h e w it n e s s in g o f f icia ls
c a n n o t b e h e ld r e s p o n s ib le fo r th e e x c e s s / s h o rta g e a t th e tim e of
d e liv e r y . It is a ls o c la r ifie d th a t th e L o t In s p e c tio n O ffic ia ls i.e . D S K /S to r e s
a n d A S V /S c r a p D e p o t a r e n o t r e s p o n s ib le fo r a n y S h o r t a g e /E x c e s s .

x) P a r tic u la r s o f S ID E A SSET S s h o u ld be recorded d u r in g lo t

in s p e c tio n . "S ID E A S S E T S " a r e t h e a s s e t s w h ic h a r e a v a ila b le ju s t b y
t h e s id e o f o r a r o u n d t h e lo t w it h in a r e a s o n a b le d is t a n c e s a y 1 5 - 2 0
y a r d s o n ly . T h e p u r p o s e o f r e c o r d in g th e p a r tic u la r s o f s id e a s s e ts is to
e n s u r e th a t th e s id e a s s e ts a r e n o t m ix e d u p w ith th e s o ld lo ts o f s a m e
m a te r ia ls a t th e tim e o f d e liv e r y . T h e w itn e s s in g o ffic ia ls s h o u ld ta k e c a r e
w h ile d e liv e r in g th e s o ld lo ts a n d o b s e r v e c a r e fu lly th a t th e m ate r ia ls
a v a ila b le in th e s id e a s s e ts a r e n o t m ix e d in th e s o ld lo t.

x i) R e c o r d in g t h e a c t u a l in v e n t o r y o f t h e s id e a s s e t s a n d g iv in g
p a r t ic u la r s o f s id e a s s e t s b e y o n d t h e r e a s o n a b le lim it of 1 5 - 2 0
S q .Y a r d s is n o t t h e d u t y o f A S V s .
x ii) R e c o r d in g t h e p a r t ic u la r s o f a n y o t h e r at t a c h m e n t s w hic h a r e n o t
m e n t io n e d in t h e s u r v e y s h e e t , b u t a t t a c h e d t o t h e it e m s
s u r v e y e d lik e R a ils a t t a c h e d t o G ir d e r s , T ie b a r s a t t a c h e d t o C S T 9
p la t e s e t c. It s h o u ld b e c le a r ly m e ntio n e d in th e lo t in s p e c tio n r e p o rt
s o a s to e n a b le th e A S V w h o is e ith e r h a n d in g o v e r o r e ffe ctin g th e
d e liv e r y s h o u ld e n s u r e th e p r o p e r a c c o u n ta l o f th e s e a tta c h m e n ts a s
th e s e a r e n o t s u r v e y e d .

x iii) R e c o r d in g t h e a c t u a l in v e n t o r y o f c o n d e m n e d w a g o n s / c o a c h e s is
n o t t h e d u t y of A S V s a s t h e w e ig h t of t h e c o a c h e s c a n n o t
c o r r e c t ly b e a s s e s s e d d u r in g lo t in s p e c t io n .

x iv ) G e n e r a l c o n d itio n o f th e c o a c h is to b e m e n tio n e d .

xv) W h e th e r c u ttin g , lo a d in g a n d tr a n s p o r ta tio n fa c ilitie s i.e . a p p r o a c h R o a d is

a v a ila b le o r n o t s h o u ld b e in d ic a te d .

x v i) W h e th e r th e c o a c h b o d y is o f w o o d e n / s te e l.

x v ii) W h e th e r a ll th e R e c la im a b le ite m s a r e a v a ila b le a s p e r D .S .8 o r n o t.

x v iii) If a n y R e c la im a b le ite m s o th e r th a n th e ite m s m e n tio n e d in th e D .S .8 a r e

a v a ila b le , it s h o u ld a ls o b e m e n tio n e d in th e r e p o r t.

173
x ix ) It is to m e n tio n th a t s o m e o f th e r e c la im a b le ite m s w o u ld n o t b e v is ib le a s
th e y fo r m p a r t of th e c o n c e a le d fittin g s . T h e a r e v is ib le o n ly a fte r th e
c o a c h is c u t a n d th e c u t- u p p ar ts a r e fo r m e d a s a lo t.

xx) H e n c e n o n - m e n t io n in g o f e x t r a R e c la im a b le it e m s in t h e lo t
in s p e c t io n r e p o r t w h ic h w o u ld b e f o u n d a f t e rw a r d s d u r in g d e liv e r y
a f t e r c u t t in g is n o t a n ir r e g u la r it y o n t h e p a r t o f A S V w h o c o n d u c t e d
t h e lo t in s p e c t io n .

x x i) T h a t t h e r e w ill n o t b e a n y p r o o f o f r e c o r d f o r t h e e x t r a r e c la im a b le
It e m s a s t h e s e a r e t h e c o n c e a le d p a r t s o f t h e c o a c h e s a n d n o t v is ib le
a t t h e tim e of c o n d e m n a t io n /lo t in s p e c t io n /h a n d in g o v e r f o r c u t tin g .

x x ii) T h e m a te r ia ls o n c e s ta c k e d a n d d e c la r e d to C O S fo r d is p o s a l th r o u g h
A u c tio n S a le s h o u ld n o t b e a llo w e d to b e d is tu r b e d under an y
c ir c u m s ta n c e s e x c e p t w ith th e p e r s o n a l a p p r o v a l o f D R M /H O D . T h e
m a te r ia ls o n c e a u c tio n e d s h o u ld n o t b e d is tu r b e d e x c e p t w ith th e p e r s o n a l
approval of C O S .

x x iii) S p e c ify n a m e a n d d e s ig n a tio n o f a ll th e in s p e c tin g o ffic ia ls o n th e L o t

n s p e c tio n R e p o r t.

x x iv ) E n s u r e th a t s u r v e y e d a n d u n - s u r v e y e d m a te r ia ls a r e n o t in m ix e d c o n d itio n
a n d d iffe r th e jo in t lo t in s p e c tio n if b o th s u r v e y e d u n - s u r v e y e d m a te r ia ls ,
w h e th e r s im ila r /a n a lo g o u s o r a n y o th e r p e r m a n e n t w a y m a te r ia ls a r e in th e
s u r v e y e d lo t, if th e s a m e c o u ld n o t b e b ifu r c a te d a t th e tim e o f jo in t lo t
in s p e c tio n .

xxv) A ll c o lu m n s in t h e lo t in s p e c t io n r e p o r t s h o u ld b e f ille d -in v e r y cle a r ly

b e f o r e s ig n in g t h e r e p o r t b y a ll t h e o f fic ia ls.

x x v i) U tm o s t c a r e s h o u ld b e ta k e n b y th e L o t In s p e ctin g O ffic ia ls , w h ile

c h e c k in g th e s u r v e y e d lo ts to a v o id lo c a tio n d iffe r e n c e a t a la te r d a te ( a t
th e tim e of d e liv e r y ) .

x x v ii) L o t In s p e c tio n o f s c atte r e d P.W a y m ate r ia ls b e tw e e n th e tw o lo c a tio n s

( fr o m c e rta in K M . to p a r tic u la r K M ) s h o u ld b e c o n d u c te d a s m e n tio n e d
b e lo w :

A s e p a r a te L o t B o a r d s h o u ld b e k e p t n e a r th e L o t d u ly s p e c ify in g th e lo t
n u m b e r a n d q u a n tity . T h is is in a d d itio n to m a r k in g th e le n g th o f r a ils o n th e
s u r v e y e d m a te r ia ls .

“ N O T F O R S A L E ” s h o u ld be c le a r ly m a r k e d on a ll th e unsurveye d
m a te r ia ls ly in g b y its s id e .

174
 S id e A s s e ts w h ic h a r e ly in g w ith in th e r e a s o n a b le d is ta n c e o f 1 5 - 2 0
S q .Y a r d s s h o u ld b e s p e c ifie d .

x x v iii) If th e A S V o b s e r v e s a n y d e v ia tio n o f p r o c e d u r e o r la p s e in th e fo r m a tio n o f

lo t a n d if h e o b s e r v e s th a t c le a r in g th e lo t is a g a in s t to th e a b o v e
m e n tio n e d g u id e lin e s , t h e n t h e A S V s h o u ld c a n c e l t h e lo t in s p e c t io n
d u ly r e c o r d in g h is r e a s o n s a s o b s e r v e d b y h im d u r in g t h e in s p e c t io n
ir r e s p e c t iv e o f t h e a c c e p t a n c e o f h is v ie w s b y o t h e r w it n e s s in g
o f f ic ials .

C ) C H E C K O F IS A O N T H E L O T IN S P E C T IO N R E P O R T S :

A s s o o n a s th e A S V s u b m its th e L o t In s p e c tio n R e p o r t, th e c o n c e r n e d
IS A /s c r a p d e p o t s h o u ld v e r ify th e L o t In s p e c tio n R e p o r t a s m e n tio n e d b e lo w :

i) T h a t a ll th e c o lu m n s p r o v id e d in th e L o t In s p e c tio n R e p o r t P r ofo r m a h a v e
b e e n c o m p le te ly fille d in .

ii) T h e s ig n a tu r e s o f a ll th e w itn e s s in g o ffic ia ls h a v e b e e n ta k e n a lo n g w ith th e ir

n a m e s w r itte n in c a p ita l le tte r s.

iii) T h e d e s c r ip tio n , q u a n tity , lo c a tio n m e n tio n e d in th e s u r v e y s h e e t is ta llie d

w ith th e p a r tic u la r s m e n tio n e d in th e L ot In s p e ctio n R e p o r t. W h e r e v er th e
d iffe r e n c e is th e r e, it s h o u ld b e o b s e r v e d w h e th e r th e A S V h a s g iv e n h is
r e m a r k s to th is effe c t o r n o t.

iv ) IS A s h o u ld c a ll fo r th e c o p y of s u r v e y s h e e t a n d c o m p a r e th e s am e w ith th e
lo t in s p e c tio n r e p o r t.

If a n y ir r e g u la r ity is n o tic e d o n th e a b o v e c h e c k , it s h o u ld b e im m e d ia te ly
r e p o r te d to D C O S c o n c e r n e d a n d n e c e s s a r y a c tio n is to b e ta k e n a s p e r th e
procedure.

1 2 .1 5 O t h e r A s p e c t s t o b e s e e n : -

i) T h e A c c o u n ts r e p r e s e n ta tiv e s h o u ld s e e th a t th e p er m is s ib le lim its , if

a n y , w ith in w h ic h th e A u c tio n C o n d u c tin g O ffic e r m a y o p e r a te w ith
r e fe r e n c e to th e R e s e r v e P r ic e s fix e d b y th e C o n tr o lle r o f S to r e s a r e
n o t e x c e e d e d in a n y c a s e .

ii) It s h o u ld b e s e e n th at m ate r ia ls a r e n o t s o ld a t r ate s p e r lo t b ut b id s a r e

r e g is te r e d b y a u n it v iz . m e a s u r e /w e ig h t/n u m b e r e tc . s o th a t a c o m p le te

175
 c h e c k o n th e q u a n tity d e liv e r e d c a n b e e x e r c is e d a t th e tim e o f d e liv e r y
o r a t a n y o th er tim e w h e n o c c a s io n d e m a n d s .

iii) T h e I.S .A s h o u ld a ls o c o lle c t th e r a te s a t w h ic h s im ila r ite m s w e r e s o ld o r

b id s r e je c te d in la s t th r e e a u c tio n s , in d ic a tin g th e m o n th and year of
a u c tio n . H e s h o u ld a ls o c o lle c t th e b o o k r a te o f each o f th e ite m
p r o p o s e d fo r s a le . T h e s e ar e r e q u ir e d , to a s s is t th e A c c o u n ts O ffic e r a n d
th e A u c tio n P r e s id in g O ffic e r in d e c id in g th e b id s in th e a u c tio n fo r
a c c e p ta n c e o r r e je c tio n .

iv ) If th e I.S .A . n o tic e s a n y d is c r e p a n c y in a n y a s p e c t in th e c o u r s e ) o f
in s p e c tio n o f lo t b e fo r e s a le a n d w h ile s c r u tin is in g th e S a le C a ta lo g u e , h e
s h o u ld a t o n c e b r in g th e s a m e in w r itin g to th e n o tic e o f th e D e p o t
O ffic e r. If th e D e p o t O ffic e r fa ils to ta k e a d e q u a te a c tio n o n th e a s p e c ts
r e p o r te d b y th e I.S .A ., th e la tte r s h o u ld b r in g th e m a tte r to th e n o tic e o f th e
A u c tio n P r e s id in g O ffic e r th r o u g h th e A c c o u n ts O ffic e r r e p r e s e n tin g th e
A c c o u n ts O ffic e r , th e I.S .A . s h o u ld a s s is t th e A c c o u n ts O ffic e r w ith th e
d e ta ils fo r in c lu s io n in th e r e p o r t to b e s u b m itte d to F A & C A O ( W S ) a fte r
th e s a le . W h e r e th e A c c o u n ts O ffic e r d is a g r e e s w ith th e A u c tio n
C o n d u c tin g O ffic e r , d e ta ils o f h is d is a g r e e m e n t s h o u ld b e s u ita b ly k e p t
o n r e c o r d a n d in c o r p o r a te d in h is r e p o r t th e r e c o r d in g s h o u ld b e in a
m a n n e r th a t c a n n o t b e d is p u te d a t a la te r sta g e .

v) A c c o u n ts r e p r e s e n ta tiv e IS A /A S V a s s o c ia tin g w ith A u c tio n a s w e ll a s s a le

d e liv e r y is r e q u ir e d to p la y a c o n s tr u c tiv e r o le a n d fu lly a s s o c ia te in
th e c o n d u c t o f th e a u c tio n s a le e tc . in th e b e s t in te r e s t o f th e R a ilw a y s .
H e is r e q u ir e d t o b e c o n v e r s a n t w it h t h e g e n e r a l c o n d i tio n s o f s a le
a s in v o g u e a n d a s a m e n d e d fr o m t im e t o tim e .

v i) W h e n e v e r d is p o s a l o f s c r a p is n o t p r o g r e s s in g a t a s a tis fa cto r y p a c e , th e
a u c tio n s u p e r v is in g o ffic e r m a y b e a u th o r is e d to a c c e p t a pr ic e b e lo w th e
R e s e r v e P r ic e u n d e r h is d is c r e tio n u p to 5 % a n d u p to 10% in
c o n s u lta tio n w ith A c c o u n ts O ffic e r by r e c o r d in g r e a s o n s th e r efo r e
( v id e .B o a r d 's lr .n o .8 6 /R S ( s )/8 0 9 /1 4 d a te d 1 4 - 4- 8 7 ) .

v ii) In th e c o ur s e o f a u c tio n , a g a in s t r e s p e c tiv e item ( lo t) in th e S u r v e y s h e e t

th e I.S .A . s h o u ld k e e p o n r e c o r d th e b id a t w h ic h a c c e p te d o r r e je c te d o r
s u b je c te d to C o n tr o lle r o f S tor e s 's fin a l a p p r o v a l.

v iii) T h e d is c r e tio n to a c c e p t o r to r e je c t a n y b id r e sts s o le ly w ith th e A u c tio n

C o n d u c tin g O ffic e r ( P r e s id in g O ffic e r ) w h o w ill r e c o r d h is r e a s o n s i n
c a s e s w h e r e h e a c c e p ts b id s lo w e r th a n th e R e s e r v e P r ic e . W h e n e v e r th e
A c c o u n ts r e p r e s e n ta tiv e d iffe r s h e s h o u ld g e t h is r e a s o n fo r d iffe r e n c e
r e c o r d e d a n d r e p o rte d to F A & C A O ( W S ) .

ix ) I.S .A . s h o u ld c h e c k u p t h e b id s h e e t s t o e n s u r e t h a t t h e s a m e

176
 h a v e b e e n p r e p a r e d c o r r e c t ly in a ll r e s p e c t s a n d a n y s p e c ia l a s p e c t s
s u c h a s n u m b e r o f in s t a llm e n t s f o r p a y m e n t o f B a la n c e s a le v a lu e o r
a n y o t h e r f a c ilit y a n n o u n c e d a t t h e t im e o f a u c t io n a n d a c c e p t e d
h a v e b e e n c o r r e c t ly in c o r p o r a t e d in t h e r e le v a n t b id s h e e t a n d t h a t
t h e b id s h e e t h a s b e e n s ig n e d b y t h e b id d e r d e p o s it in g t h e e a r n e s t
m o n e y a c c o r d in g t o t h e v a lu a t io n o f t h e lo t s o ld a s s p e c if ie d in t h e
g e n e r a l c o n d it io n s o f s a le . I.S .A . s h o u ld e n s u r e t h a t a n y s p e c ia l
c o n d it io n o r f a c ilit y in r e g a r d t o a n y lo t is a n n o u n c e d b e f o r e p u t t in g
u p t h e lot f o r s a le in a u c tio n /o r b e f o r e a c c e p tin g t h e b id .

x) A n y ir r e g u la r ity n o tic e d b y th e I.S .A e ith e r b e fo r e o r a t th e tim e o f a u c tio n

s h o u ld b e r e c o r d e d a n d r e p o r te d b y th e I.S .A . w ith o u t d e la y to th e
c o n c e r n e d S to r e s A c c o u n ts O ffic e r.

x i) A fte r c o m p le tio n o f A u c tio n , I.S .A. s h o u ld s e n d a c o p y o f th e A u c tio n S a le

s ta te m e n t in d ic a tin g d e ta ils o f b id s a c c e p te d / m ate r ia ls s o ld to th e
p u r c h a s e r s w ith a ll d e ta ils to th e F A & C A O ( S ) a lo n g w ith h is r e p o r t, if a n y .

x ii) T h e B id s h e e ts a r e to b e s ig n e d b y th e IS A / S c r a p D e p o t fo r
c o r r e c tn e s s o f th e e n tr ie s m a d e in th e B id s h e e ts .

x iii) S e p a r a te B id s h e e ts s h o u ld b e p r e p a r e d fo r e a c h d iv is io n fo r is s u e o f
d e liv e r y orders and r e g u la r is in g s a le is s u e n o te s th r o u g h th e
c o n c e r n e d W A O s /A W A O s . T h e lo ts p e r ta in in g to a p a r tic u la r d iv is io n
o n ly to b e in c lu d e d in th e B id s h e e ts of a p a r tic u la r d iv is io n . L o ts
p e r ta in in g to o th e r d iv is io n s if a t a ll in c lu d e d in th e B id S h e e ts o f a
p a r tic u la r IS A s ju r is d ic tio n , it s h o u ld b e tr a n s m itte d to th e c o n c e r n e d
d iv is io n fo r is s u e o f d e liv e r y o r d e r s a n d fo r a r r a n g in g w itn e s s in g o f
d e liv e r ie s b y lo c a l w itn e s s in g o ffic ia ls a s p e r F A & C A O /W S T 's le tte r
n o . A S V /E O O /S a le s P o lic y , d a te d 1 8 - 7 - 1 9 9 5 .

S A L E D E L IV E R Y

1 2 .1 6 B ID S H E E T S :

B id s h e e t is p r e p a r e d fo r e a c h lo t, s h o w in g t h e L o t N o ., B r ie f d e s c r ip tio n ,
Q u a n tity s o ld , R a te at w h ic h s o ld , E a r n e s t M o n e y r e a lis e d , T o ta l v a lu e p a y a b le ,
S p e c ia l c o n d itio n , if a n y ., In s ta llm e n t p a y m e n t p a id fo r /a llo w e d . B id s h e e t is t o
b e s ig n e d b y A u c t io n e e r , S t o c k h o ld e r , A c c o u n t s r e p r e s e n t a t iv e eit h e r b y
IS A o r A S V a n d t h e s u c c e s s f u l b id d e r .

IM P O R T A N T a s p e c ts to b e lo o k e d in to w h ile w i tn e s s in g d e liv e r y a g a in s t
s a le o r d e r /s a le r e le a s e o r d e r b y IS A /A S V . It is cla r if ie d t h a t S a le D e liv e r y

177
O r d e r s c a n b e v e r if ie d a n d sig n e d b y IS A o r A S V a s p e r t h e in s t r u c t io n s o f
IS A /S c r a p d e p o t .

i) C h e c k u p th e s a le d e liv e r y o r d e r fo r its c o m p le te n e s s a n d c o rr e c tn e s s
a n d e n s u r e th a t th e s a m e h a s b e e n is s u e d b y th e A u c tio n e e r o r th e
C o m p e te n t A u th o r ity of th e S to r e s D e p a r tm e n t.

ii) Check up th e c o r r e ctn e s s o f th e C .R . n u m b e r, d a te and am o u n t

a p p e a r in g in th e s a le r e le a s e o r d e r c o m p a r in g th e s a m e w ith c a s h r e c e ip t
p r o d u c e d b y th e p u r c h a s e r.

iii) p u r c h a s e r s a r e a llo w e d to m a k e p a y m e n t o n th e n e x t w o r k in g d a y w ith o u t

in te r e s t, if th e la s t d a te of p a y m e n t w a s o n h o lid a y s .

iv ) T h e n a m e a n d a d d r e s s o f th e p u r c h a s e r a p p e a r in g o n th e s a le r e le a s e
o r d e r ta lly w ith th a t o f b id s h e e t a n d th e s a le c a ta lo g u e S l. N o , L o t
N o , d e s c r ip tio n o f th e m a te r ia ls to b e d e liv e r e d a n d q u a n tity th e r e o f ta lly
w ith th e d e ta ils a p p e a r in g o n th e b id s h e e t.

v i) E n s u r e th a t th e a m o u n t ( S a le V a lu e ) d e p o s ite d b y th e p u r c h a s e r is c or r e c t
a s p e r th e r a te s h o w n in th e b id s h e e t.

v ii) T h e A S V s a tte n d in g s c r a p d e liv e r y a r e r e q u ir e d to v e r ify w h e th e r th e lo t

r e q u ir e d to b e d e liv e r e d is c o v e r e d b y s u r v e y s h e e t, th e d e ta ils o f le n g th o f
e a c h r a il a v a ila b le in th e lo t a r e fu r n is h e d o n th e s u r v e y s h e e t s o a s to
e n s u r e o f w itn e s s in g s a le d e liv e r y c o r r e c tly o f th e s u r v e y e d a n d to
a v o id d e liv e r y o f u n - s u r v e y e d /u n - c o n n e c te d m a te r ia l k n o w in g ly o r u n -
k n o w n in g ly .

v iii) W h e n e v e r th e m a te r ia l is d e liv e r e d to th e p u r c h a s e r o n in s ta llm e n t b a s is , it

s h o u ld b e e n s u r e d w h e th e r th e a m o u n t p a id b y th e p u r c h a s e r is c o r r e c t
w ith r e fe r e n c e to th e q u a n tity b e in g d e liv e r e d to th e p u r c h a s e r . A S V
s h o u ld c h e c k u p th e lo t n u m b e r, q u a n tity a n d c o st o f th e p a rt/i n s ta llm e n t
q u a n tity a s p e r th e s a le v a lu e a n d to v e r ify th a t th e c a s h r e m itta n c e is
c o r r e c t a s p e r th e p r o p o s e d p a r t- d e liv e r y q u a n tity .

ix ) W h e n e v e r th e p a r t d e liv e r ie s a r e m a d e , L o t n u m b e r s to b e d e liv e r e d
s h o u ld b e m e n tio n e d s e r ia lly in th e D .O . a n d th e W itn e s s in g O ffic ia ls
s h o u ld d e liv e r th e m a ter ia ls a s p e r th e L ot s e r ia l n u m b e r . T ill th e
c o m p le tio n o f th e fir s t L o t, A S V s h o u ld n o t a llo w th e p u r c h a s e r to lift th e
m a te r ia l o f th e s e c o n d L o t.

x) W h e n e v e r P a r t d e liv e r ie s a r e m a d e a g a in s t a p a r tic u la r s o ld lo t, p a rtic u la r s

o f th e m a te r ia ls d e liv e r e d s h o u ld b e r e c o r d e d o n th e b a c k o f th e d e liv e r y
o r d e r in d ic a tin g th e b a la n c e to b e d e liv e r e d a g a in s t s u c h lo ts . T h is e n tr y
s h o u ld b e m a d e b y th e c u s to d ia n o n th e b a c k s id e o f th e d e liv e r y o r d e r a s

178
 w e ll a s in th e F ie ld B o o k a n d o n th e b a c k s id e o f th e S .A .6 F o r m b y A S V
a fte r c o m p le tio n o f e a c h p a r t d e liv e r y . A ll th e s e e n tr ie s s h o u ld b e s ig n e d
b y th e a ll w itn e s s in g o ffic ia ls .

x i) W h e r e v e r th e w e ig h in g m a c h in e fa c ility is n o t a v a ila b le in s o m e w a y s id e
s m a ll s ta tio n s , th e p u r c h a s e r m a y b e a s k e d to b r in g h is w e ig h in g m a c h in e
a n d th e s a m e is to b e c a lib r a te d in p r e s e n c e o f r e p r e s e n ta tiv e s o f
E n g in e e r in g , A c c o u n ts a n d S e c u r ity d e p a r tm e n ts b y lo a d in g s ta n d a r d
m a te r ia l s u c h a s S T S le e p e r s , C S T 9 s le e p e r s e tc . w h o s e th e o r e tic a l
w e ig h t is k n o w n .

x ii) The c u s to d ia n s is s u in g G a te P a s s /c h a lla n s h o u ld u s e p r in te d an d

p r e s c r ib e d fo r m as G ate p a s s /c h a lla n . T h e y s h o u ld not use
m a n u s c r ip t p a p e r s a s G a te p a s s/c h a lla n s .

x iii) It is to b e e n s u r e d th a t w h e r e a p p lic a b le s a le s ta x e s a s a d m is s ib le
h a s b e e n c o r r e c tly r e a lis e d .

x iv ) N o r m a lly d e liv e r y s h o u ld b e e ffe c te d to th e p e r s o n w h o s ig n e d th e b id

s h e e t. D e liv e r y m a y b e effe cte d to th e a uth o r iz e d r e p r e s e n ta tiv e o f th e
p u r c h a s e r p r o v id e d v a lid p o w e r o f A tto r n e y in th e p r e s c r ib e d p r o fo r m a
( a u th e n tic a te d b y C o u r t o f L a w ) is p r o d u c e d b y th e r e p r e s e n ta tiv e a t th e
tim e o f ta k in g d e liv e r y .

xv) IS A /S V m u s t in v a r ia b ly g o th r o u g h , v er y c a r efu lly th e g e n e r a l a n d

s p e c ia l c o n d itio n s r e la tin g to th e A u c tio n S a le in r e s p e c t o f W h ic h
d e liv e r y is b e in g w itn e s s e d . T h is m a y b e d o n e fr o m th e s a le c a ta lo g u e
a v a ila b le w ith th e s to c k v e r ific a tio n b r a n c h or w ith th e s to c k h o ld e r
e ffe c tin g d e liv e r y a g a in s t s a le o r d e r .

x v i) W h e r e g r o u n d r e n t is d u e it is to b e e n s u r e d th a t b e fo r e effe c tin g
d e liv e r y , g r o u n d r e n t a s a c c r u e d a s p e r C O S 's la te s t o r d e r d u ly
c o n c u r r e d in b y th e F in a n c e ( s to r e s ) h a s been fu lly a n d c o r r e c tly
d e p o s ite d b y th e p u r c h a s e r a n d cash r e c e ip t in to k e n th e r e o f is
p r o d u c e d b e fo r e ta k in g d e liv e r y . S im ila r ly , h a n d lin g charges w here
le v ia b le a n d C r a n e c h a r g e s if a n y a r e to b e d e p o s ite d b y th e p ur c h a s e r .

x v ii) In s u b o r d in a te o ffic e s , h o w e v e r , th e a m o u n t is c o lle c te d b y th e A E N ' s

o ffic e o r b y th e s u b o r d in a te a n d s u b s e q u e n tly d e p o s ite d w ith
S M /B o o k in g o ffic e . In s u c h c a s e s IS A /S V is to ensure th e c o r r e c t
r e a lis a tio n o f th e a m o u n t a n d e n te r p a r tic u la r s th e r e o f in F ie ld B o o k a n d
g e t th e s am e a c c e p te d b y th e s u b o r d in a te .

x v iii) A ll d e ta ils o f d e liv e r y s h o u ld b e n o te d in th e F ie ld B o o k R e f:2 4 2 8 - S ) u s e d

b y th e IS A /S V m e n tio n in g in d iv id u a l w e ig h m e n t, ta r e if a n y , g r o s s a n d n e t
w e ig h t, m o d e o r m e th o d of w e ig h m e n t e tc. B e fo r e a ctu a l d e liv e r y ,

179
 w e ig h m e n t a n d c o u n tin g e tc ., s h o u ld b e s u p e r v is e d b y D S K /S to c k h o ld e r ,
P u r c h a s e r a n d IS A /S V a n d R P F r e p r e s e n ta tiv e w h e r e a r r a n g e m e n t e x is ts
( p a r a 2 4 2 6 - S ) . A s fa r a s p o s s ib le th e b e a m s c a le o r p la tfo r m s c a le , s p r in g
b a la n c e ( ta b le o r h a n g in g ) a r e u s e d fo r w e ig h m e n t s h o u ld b e c h e c k e d a s
to th e c o r r e c tn e s s u s in g te s t w e ig h t w h e r e a v a ila b le o r s h o u ld b e
arranged.

x ix ) O n ly th e a u c tio n e d lo ts of m ate r ia ls s h o u ld b e a llo w e d to b e c a rr ie d d u r in g

th e d e liv e r y . N o m ix in g o f m a te r ia ls w h a t s o e v e r s h o u ld b e p e r m itte d
fr o m o th e r u n s u r v e y e d lo ts o r u n s o ld m a ter ia ls .

xx) T h e w itn e s s in g o f th e d e liv e r y o f m a te r ia ls s h a ll b e m a d e o n ly b y a n

In s p e c to r o r S u b - In s p e c to r ( R P F ) a s a r e p r e s e n ta tiv e fr o m th e S e c u r ity
D e p a r tm e n t. T h e R P F w itn e s s in g o ffic ia ls a ls o s h o u ld m a in ta in a r e g is te r
o n th e lin e s o f th e F ie ld B o o k o f th e A S V s w h o a r e a ls o d o in g a s im ila r
jo b of w itn e s s in g th e s c r a p d e liv e r y .( v id e C S C /S C ' c ir c u la r
n o .x .3 8 /I/C IB /9 5 d a te d 3 1 - 1 0 - 9 5 .) T h e jo in t s ig n a tu r e s o f th e o th e r
w itn e s s in g o ffic ia ls s h o u ld b e o b ta in e d fo r e a c h s u c h d e liv e r y .

x x i) In c a s e o f th e d e liv e r y o f c o n d e m n e d w a g o n s / c o a c h e s , R e c la im a b le ite m s
a s m e n tio n e d in th e D S 8 /h a n d in g o v e r n o te s h o u ld b e s e g r e g a te d a n d
h a n d e d o v e r to th e c u s to d ia n u n d e r a c h a lla n w e ll b e fo r e th e
c o m m e n c e m e n t o f s cr a p d e liv e r y . A fte r th is , if a n y e x t r a R e c la im a b le
ite m s a r e fo u n d la te r , th e s a m e a r e a ls o h a n d e d o v e r to th e c u sto d ia n
u n d e r a c h a lla n . A s th e s e e x tr a R e c la im a b le fittin g s a r e n o t v is ib le a t th e
tim e o f lo t in s p e c tio n a n d h a n d in g o v e r o f th e c o a c h fo r c u ttin g p u r p o s e
to th e p u r c h a s e r , th e r e w ill n o t b e a n y p r o o f o f r e c o r d . B u t th e A S V w h o is
d e p u te d to w itn e s s th e d e liv e r y o f th e c u t u p p a r ts o f th e c o a c h s h o u ld
o b s e r v e c a r e fu lly a b o u t th e e x tr a r e c la im a b le ite m s a n d e n s u r e th a t th e
s a m e a r e h a n d e d o v e r to th e c u s to d ia n in t o ta l fin a lly a t th e e n d o f th e
d e liv e r y . It is to b e e n s u r e d th a t a fte r th e d e liv e r y is c o m p le te d , th e r e
s h o u ld n o t b e a n y e x tr a R e c la im a b le ite m s a n d n o n - fe r r o u s m ate r ia ls
u n a c c o u n te d a n d n o t h a n d e d o v e r to th e c u s to d ia n .

x x ii) In th e is s u e n o te p r e p a r e d b y th e s to c k h o ld e r th e d e ta ils a s r e c o r d e d
th e r e in m u s t ta lly w ith th o s e n o te d b y th e IS A /S V in th e F ie ld B o o k a n d
Is s u e N o te . S h o u ld b e a r th e d e ta ils o f d e s c r ip tio n o f s c r a p m a te r ia l a s
r e c o r d e d in F ie ld B o o k . Q u a n tity th e r e o f, m o d e o f tr a n s p o r t v iz . tr u c k c a rt
o r w a g o n s n u m b e r e tc . ,G a te p a s s n um b e r if a n y , tim e o f d e s p a tc h o f th e
lo a d e d v e h ic le ( in c a s e o f tr a ffic w a g o n it s h o u ld b e e n s u r e d in a d v a n c e o f
lo a d in g th a t th e w a g o n h a s a c tu a lly b e e n a llo tte d to th e p a r ty a n d a fte r
lo a d in g a n d h a n d in g o v e r to tr affic it is to b e e n s u r e d th a t th e lo a d e d
w a g o n is s e a le d b y th e tr a ffic d e p o t.

x x iii) T h e s ig n a tu r e o f s to c k h o ld e r a n d th e p u r c h a s e r or h is a u th o r is e d a g e n t
s h o u ld b e o b ta in e d in th e F ie ld B o o k .

180
x x iv ) A ll th e p a r tie s c o n c e r n e d s h o u ld s ig n th e r e le v a n t is s u e n o te p r e p a r e d b y
th e s to c k h o ld e r a n d th e IS A /S V m u st n o t s ig n th e is s u e n o te b e fo r e th e
s to c k h o ld e r .

xxv) A fte r c o m p le tin g d e liv e r y th e r e le v a n t m o n e y r e c e ip t in c lu d in g th o s e

r e la tin g to d e p o s it o f g r o u n d r e n t e tc., s h o u ld b e d e fa c e d b y th e IS A /S V to
a v o id fr a u d u le n t u s e o f th e s a m e . In c a s e o f p a r t d e liv e r y a s a s a fe ty
m e a s u r e th e q u a n tity d e liv e r e d o n e a c h d a te m a y b e n ote d o n th e r e v e r s e
o f th e r e le v a n t c a s h r e c e ip t( s ) p r e fer a b ly s h o w in g th e b a la n c e d u e . T h is w ill
a c t a s p r e v e n tiv e m e a s u r e .

x x v i) O n th e r e v e r s e o f th e s to c k h o ld e r 's c o p y o f th e s a le r e le a s e o r d e r a n d
s o a ls o o n th e r e v e r s e o f S V 's c o p y , th e IS A /S V w itn e s s in g d e liv e r y
m u s t in v a r ia b ly n o te th e d e ta ils o f d a y to d a y d e liv e r y a n d b a la n c e d u e .
W h e n c o m p le te d , th e r em a r k s "d e liv e r e d in fu ll/d e liv e r y c o m p le te d "
s h o u ld b e e n d o r s e d a n d
s ig n e d .

x x v ii) O n o c c a s io n s , w h e n for o n e r e a s o n or o th e r fu ll d e liv e r y is n o t p o s s ib le ,

th e r e a s o n s fo r n o n - d e liv e r y w ith Q u a n tity th e r e o f s h o u ld b e c le a r ly
r e c o r d e d in th e F ie ld B o o k , g o t s ig n e d b y th e p a rtie s c o n c e r n e d a n d a
r e p o r t s u b m itte d b y th e IS A /S V to th e A c c o u n ts O ffic e r ( S V ) . W h ile
v e ttin g s h o rt / n o n - d e liv e r y
c e r tific a te th e IS A m u s t in v a r ia b ly c o n s u lt a n d c h e c k u p th e r e le v a n t
F ie ld B o o k . W h e n in s p ite o f a v a ila b ility o f c o n s id e r a b le s c r a p m a te r ia l in
th e lo t ( w h ic h m a y n o t b e s u ffic ie n t to c o v e r th e b a la n c e q u a n tity a g a in s t
th e s a le o r d e r ) th e p u r c h a s e r r e fu s e s fr o m ta k in g d e liv e r y w ith o u t
s ta tin g a n y r e a s o n , th e S V s h o u ld b r in g th e m a tte r to th e n o tic e o f th e
c o n c e r n e d IS A s o a s to e n a b le h im to k e e p th e d e p o t o ffic e r in fo r m e d o f
th e s a m e , p r efe r a b ly in w r itin g ( s u c h a c tio n is n e c e s s ita te d to p r e v e n t
th e s c o p e o f u n lo a d in g o f fr e s h r e c e ip t in th e s a m e lo t, s o a s to fa c ilita te
d e liv e r y o f fu ll q u a n tity o r to e x te n d s o m e o th e r u n d u e b e n e fit to th e
purchaser).

x x v iii) In g e n e r a l a n d p a r tic u la r ly w h e n d e liv e r y is fr o m s to r e s d e p o t, it s h o u ld

b e e n s u r e d th a t d e liv e r y is e ffe c te d fr o m th e lo t a ctu a lly s u r v e y e d
( w h e r e n e c e s s a r y ) , p u t to a u ctio n a n d s o ld in th e a u c tio n . A fte r a u c tio n o f
a lo t a n d a ls o d u r in g th e p e r io d o f d e liv e r y th e IS A /S V a tta c h e d in th e
s to r e s d e p o t s h o u ld e n s u r e th a t n o fr e s h a r is in g s o r fr e s h r e c e ip ts of
s c r a p is u n lo a d e d in s o ld lo t. W h e n e v e r a n y s u c h ir r e g u la r itie s o f
u n lo a d in g in s o ld lo t is n o tic e d , th e m a tte r s h o u ld b e r e p o r te d to th e
D e p o t O ffic e r in w r itin g a n d if c ir c u m s ta n c e s s o d e m a n d IS A /S V s h o u ld
r e p o r t th e m a tte r to c o n tr o llin g o ffic e r . In s u c h c a s e s n o r m a lly , d e liv e r y
s h o u ld b e p o s tp o n e d b e fo r e th e r e p o r t is fin a lis e d b y th e a p p r o p r ia te
a u th o r ity .

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x x ix ) T h e w it n e s s in g o f fic ia ls ie . IS A /A S V a n d IP F /S IP F a r e n o t r e s p o n s ib le
f o r a n y e x c e s s /s h o r t a g e o r m ix in g o f o t h e r m a t e r ia ls o r f o r a n y o t h e r
t y p e o f f r a u d u le n t a c t iv it ie s o n c e t h e d e liv e r y is c o m p le t e d a n d
g a t e p a s s / c h a lla n is p r e p a r e d .T h e r e s p o n s ib ilit y o f t h e w it n e s s in g
o f f ic ials c e a s e s o n c e t h e g a t e p a s s /c h a lla n is p r e p a r e d a n d le f t t h e
d e liv e r y s p o t if it is o n - lin e a n d if it is in d e p o t , t h e r e s p o n s ib ilit y
c e a s e s o n c e t h e lo r r y is o u t o f t h e G a t e o f t h e D e p o t . W it n e s s in g
o f f ic ials c a n o n ly b e f ix e d r e s p o n s ib le , if t h e y a r e c a u g h t in v o lv e d i n
a n y t y p e o f f r a u d u le n t a c t iv it ie s a lo n g w it h t h e c u s t o d ia n a t t h e p la c e
o f d e liv e r y ie. d u r in g w it n e s s in g t h e d e liv e r y o r a t t h e e n d o f d e liv e r y
or on c o m p le t io n o f d e liv e r y ( b e f o r e / a ft e r p r e p a r a t io n of
G a t e p a s s /c h a lla n ) , b u t b e f o r e t h e w it n e s s in g o f f ic ials le a v in g t h e
d e liv e r y s p o t . It is a ls o cla r ifie d t h a t t h e c u s t o d ia n is alw a y s
r e s p o n s ib le f o r a n y d if f e r e n c e /a c t ivit y .

xxx) A fte r c o m p le tio n o f th e d e liv e r y , th e q u a n tity , if a n y, le ft o v e r fr o m th e s o ld

lo ts a s a ls o q u a n tity s h o r t d e liv e r e d s h o u ld b e b r o u g h t to b o o k s b y w a y o f
s to c k s h e e ts d u ly fu r n is h in g th e d eta ils o f s to c k s h e e t in S A 6 ( c o m p le tio n
r e p o r t). T h is is a p p lic a b le o n ly to th e O n - lin e L o ts n o t fo r D e p o t L o ts .

1 2 .1 7 Is s u e o f s to c k s h e e ts a fte r d e liv e r y is p o s s ib le w h e n th e c u s to d ia n
m a in ta in s th e s u r v e y e d lo t R e g is te r ( S c r a p L e d g e r ) s e p a r a te ly . T h e fo llo w in g
p r o c e d u r e s h o u ld b e fo llo w e d b y th e c u s to d ia n in m a in ta in in g th e s u r v e y e d lo t
r e g is te r s .

i) W h e n e v e r th e s c r a p m a te r ia l is p r o p o s e d fo r s u r v e y o r s u r v e y e d , s u c h
q u a n tity s h o u ld b e d e b ite d to th e c la s s - III m a ter ia ls a c c o u n t a n d c r e d ite d to
th e s u r v e y e d m a te r ia ls a c c o u n t( s c r a p a c c o u n t ) w h ic h is to b e m a in ta in e d
s e p a r a te ly a s S U R V E Y E D L O T R E G IS T E R ( S C R A P L E D G E R ) b y
s h o w in g a s tr a n s fe r is s u e in th e c la s s -III m ate r ia ls a c c o u n t.

ii) A fte r m a k in g e n tr y in to th e s u r v e y e d lo t r e g is te r , th e q u a n tity p r o p o s e d

fo r s ur v e y s h o u ld b e p h y s ic a lly c o u n te d /w e ig h e d a n d fo r m e d a s a
s e p a r a te lo t.

iii) T h e p r o p o s e d s u r v e y m a te r ia ls a fte r fo r m in g a s lo ts s h o u ld n o t b e
d is tu r b e d w ith o u t th e p e r s o n a l p e r m is s io n o f D R M /H O D . D is tu r b in g th e
lo ts e ith e r a fte r fo r m atio n /a fter s u r v e y / o r a fte r l o t in s p e c tio n , w o u ld
le a d to e ith e r e x c e s s o r s h o r ta g e at th e tim e o f d e liv e r y .

T h e A S V s a tte n d in g th e s to c k v e r ific a tio n a s w e ll a s a tte n d in g th e s c r a p

d e liv e r ie s s h o u ld e n s u r e th a t th e s u r v e y e d lo t r e g is te r s ( s c r a p le d g e r s ) a r e
m a in ta in e d in v a r ia b ly b y th e c u s to d ia n s . T h is w o u ld fa c ilita te th e A S V s to
r e c o r d th e in v e n to r y o f le ft o v e r m ate r ia ls o f th e p a r tic u la r lo t a n d is s u e a s to c k
s h e e t o n th e c u s to d ia n d u ly c o m p a r in g th e le ft o v e r g r o u n d b a la n c e a n d

182
a lr e a d y d e liv e r e d q u a n tity w ith th e b o o k b a la n c e for th e e x c e s s q u a n titie s . In
c a s e o f s h o r t d e liv e r ie s , th e q u a n tity d e liv e r e d s h o r t w o u ld b e b o o k e d a s s h o r t
d u ly c o m p a r in g w ith th e b o o k b a la n c e a n d is s u e a s to c k s h e e t o n th e
c u s to d ia n a fte r a d ju s tin g th e b o o k s .

It is n o t p o s s ib le to r e c o r d th e in v e n to r y a n d is s u e s to c k s h e e ts , if th e
c u s to d ia n s a r e n o t m a in ta in in g th e s u r v e y e d lo t r e g is te r . T h e s e s to c k s h e e ts
s h o u ld b e d e a lt b y th e c o n c e r n e d S c r a p d e p o t IS A a s m e n tio n e d in C h a p te r N o . V
o f th is m a n u a l. T h e s e s to c k s h e e ts s h o u ld b e d e a lt s e p a r a te ly a t th e d iv is io n a l
le v e l i.e . th e s to c k s h e e ts p e rta in in g to s c r a p d e p o t/R Y P S s h o u ld b e d e a lt b y
IS A /s c r a p d e p o t/B Z A lik e w is e . S .V .s e c tio n /H Q r s .o ffic e /s c h a s n o th in g to d o w ith it.
IS A s /A S V s s h o u ld e n s u r e th e m a in te n a n c e o f s u r v e y e d lo t r e g is te r , w h ile
v e r ify in g th e R e v e n u e s to r e s w ith th e c u s to d ia n s ( P W Is ) a n d c h e c k th e c la s s -III
m a te r ia ls le d g e r a c c o u n ts .

N O T E : 1 ) T h e A S V s a tte n d in g th e s c r a p d e liv e r ie s s h o u ld e n s u r e th a t th e le ft
o v e r b a la n c e s fr o m th e d e liv e r e d lo ts s h o u ld b e tr a n s f e rr e d fr o m S c r a p L e d g e r to
R e v e n u e le d g e r ( c la s s - III A /C ) o n th e s p o t a t th e tim e o f c o m p le tio n o f th e d e liv e r y
o f th e lo t. A fte r a ffe c tin g th e tr a n s fe r e n tr y , th e A S V s h o u ld in itia l fo r th e “ N IL ”
b a la n c e . T h e p r o c e d u r e in v o g u e r e g a r d in g p r e p a r a tio n o f s to c k s h e e ts o n th e
d is c r e p a n c ie s fo u n d in th e s c r a p d e liv e r ie s s h o u ld a ls o b e fo llo w e d .

2 . T h e A S V s c o n d u c tin g s to c k v e r ific a tio n o f P .W a y u n its s h o u ld r e c o r d th e le ft

o v e r m a te r ia ls o f th e c o m p le te d lo ts in th e s e c tio n in v e n to r y a n d th e s a m e s h o u ld
b e ta k e n in to a c c o u n t w h ile c e r tify in g th e le d g e r b a la n c e s . A s a c r o s s c h e c k , th e
s c r a p le d g e r b a la n c e s s h o u ld a ls o b e v e r ifie d a n d c o n fir m e d th a t n o b o o k b a la n c e
lie s fo r th e c o m p le te d lo ts a n d tr a n s fe r e n tr ie s c o rr e c tly c a r r ie d o u t.

3 . S to c k v e r ific a tio n s h e e t s s h o u ld b e is s u e d o n ly fo r th e d is c r e p a n c ie s fo u n d
d u r in g w itn e s s in g th e d e liv e r ie s o f th e L in e L o ts o n ly , s to c k s h e e ts n e e d n o t b e
is s u e d fo r th e d e p o t lo ts .

1 2 .1 8 T e n d e r S a le & D ir e c t S a le :

1) S a le o r d e r s a r e to b e v e tte d b y F in a n c e ( S to r e s ).

2) A ll o th e r r u le s a n d pr o c e d u r e fo r g u id a n c e o f IS A /S V a r e th e s a m e a s
d e ta ile d in r e s p e c t of d e liv e r y a g a in s t a u c tio n s a le .

1 2 .1 9 D E L IV E R Y O F M A T E R IA L :

N o d e liv e r y o f g o o d s o r m a te r ia ls s o ld w ill b e g iv e n o n S u n d a y , G a z e tte d

h o lid a y s o r o th e r h o lid a y s o b s e r v e d b y th e G o v e r n m e n t o f In d ia , M in is tr y of
R a ilw a y o r b y th e D e p o t. D e liv e r y o f g o o d s o r m a te r ia ls m a y b e o ffer e d fr o m

183
th e d e p o t w ith in th e w o r k in g h o u r s . In o r d e r t o c o m p let e t h e d e liv e r y w it hin t h e
w o r k in g h o u r s o f t h e d e p o t , a ll lo a d in g m u s t b e c e a s e d a t le a s t o n e h o u r
b e f o r e t h e c lo s in g o f t h e d e p o t t o f a c ilit a t e c o m p le t io n o f d o c u m e n t a t io n
w e ll b e f o r e t h e clo s u r e .

1 2 .2 0 R E M O V A L O F M A T E R IA L S S O L D :

G o o d s o r m a te r ia ls s o ld s h a ll b e r e m o v e d b y th e p u r c h a s e r w it h in th e fr e e
tim e a llo w e d fo r r e m o v a l a s g iv e n b e lo w :

1 2 .2 1 D E L IV E R Y P E R IO D F O R IT E M S S O L D O N W E IG H T B A S IS :-

i) 3 0 c a le n d a r d a y s w ill b e a llo w e d w h e n th e q u a n tity is 5 0 M /T a n d b e lo w .

ii) 7 d a y s e x tr a w ill b e a llo w e d fo r a d d itio n a l 5 0 M /T s o r p a r t th e r e of.

iii) T h e m a x im u m d e liv e r y p e r io d w ill b e 7 0 d a y s o n ly .

1 2 .2 2 D E L IV E R Y P E R IO D F O R R O L L IN G S T O C K (IT E M S S O L D O N
C O U N T /N U M B E R B A S IS R E Q U IR IN G C U T T IN G & D IS M A N T L IN G
O P E R A T IO N S : -

i) 3 0 c a le n d a r d a y s w ill b e a llo w e d w h e n th e v a lu e is u p to R s .2 la k h s .

ii) 1 0 d a y s e x tr a w ill b e a llo w e d fo r a d d itio n a l v a lu e o f R s .1 la k h o r p a rt

th e r e o f.

iii) T h e m a x im u m d e liv e r y p e r io d w ill b e 9 0 d a y s o n ly .

iv ) It is c la r ifie d th a t s c r a p G ir d e r s d o n o t c o m e u n d e r th e c a te g o r y of R o llin g
s to c k e v e n th o u g h it is s o ld o n c o u n t/n u m b e r b a s is r e q u ir in g h a n d in g
o v e r /c u ttin g o p e r a tio n s . S o th e d e liv e r y tim e w h ic h is a p p lic a b le to
w a g o n s /c o a c h e s i.e . R o llin g s to c k , is n o t a p p lic a b le to S c r a p G ir d e r s.

D e liv e r y p e r io d u p to 1 2 0 d a y s m a y b e a llo w e d fo r s a le v a lu e e x c e e d in g
R s .2 0 la c s .In e x c e p tio n a l c a s e s w h e r e p r o p e r b id s a r e n o t fo r th c o m in g , th e
s a m e m a y b e a llo w e d u p to 1 8 0 d a y s a t th e d is c r e tio n o f C O S in c o n s u lta tio n
w ith F A & C A O p r o v id e d th e s a m e is a n n o u n c e d b e fo r e th e b id d in g o f th e lo t,
b u t s u c h p o w e r s s h o u ld b e used v e r y s p a r in g ly a s p e r R ly B o a r d 's lr .
n o .8 6 /R S ( s ) /7 0 9 /1 4 d a te d 1 4 - 4 - 1 9 8 7 . F r e e d e liv e r y p e r io d w ill b e c o u n te d in a ll
th e a b o v e c a s e s fr o m th e d a te o f p a y m e n t o f b a la n c e s a le v a lu e o r fr o m th e d a te
o f e x p ir y of fr e e tim e a llo w e d fo r th e b a la n c e p a y m e n t w h ic h e v e r is e a r lie r . In

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c a s e o f p a y m e n ts m a d e w ith in th e fr e e p a y a b le p e r io d in th e fo r m o f D e m a n d
D r a ft/P a y O r d e r /D e p o s it c a ll r e c e ip t, th e fr e e d e liv e r y p e r io d w ill b e r e c k o n e d
fr o m th e d a te o f s u bm ittin g o f th e s a m e to R a il w a y s .

1 2 .2 3 G R O U N D R E N T :

G o o d s o r m a te r ia l n o t r e m o v e d w ith in th e p e r io d s h a ll r e m a in a t th e
p u r c h a s e r 's r is k , u n til r e m o v a l a n d th e R a ilw a y a d m in is tr a tio n w ill b e e n title d to
c h a r g e th e p u r c h a s e r g r o u n d r e n t at th e r a te o f 1 /2% p e r d a y o n th e v a lu e o f
th e u n r e m o v e d q u a n tity s u b je c t t o a m in im u m o f R s .1 0 / - p e r d a y p e r lo t a n d
in th e e v e n t o f d e fa u lt in p a y m e n t th e r e o f th e R a ilw a y a d m in is tr a tio n a t its
d is c r e tio n w ill b e e n title d to o r d e r th e r e - s a le o f th e s a id g o o d s o r m a te r ia l
a fte r c a n c e lla tio n o f s a le , d u ly fo r fe itin g th e s a le v a lu e , if a n y p a id b y th e
purchaser.

1 2 .2 4 E X T E N S IO N O F D E L IV E R Y P E R IO D :

A s p e r C O S /S C 'lr .n o .s /1 3 /s cr a p p o lic y /9 6 - 9 7 d a te d 1 7 - 1 2 - 9 6 ,

i) T h e e x te n s io n o f d e liv e r y p e r io d w it h g r o u n d r e n t c h a r g e s c a n b e a llo w e d
b y th e D e p o t offic e r u p to a m a x im u m o f 1 5 d a y s ir r e s p e ctiv e o f
v a lu e o f th e lo ts s o ld .

ii) T h e e x te n s io n o f d e liv e r y p e r io d w it h o u t g r o u n d r e n t c h a r g e s c a n b e
a llo w e d b y th e D e p o t o ffic e r u p to a m a x im u m o f 1 5 d a y s w h e r e th e v a lu e
o f th e lo t is u p t o R s .5 la k h s .

iii) A ll e x te n s io n s b e y o n d th e d e le g a te d p e r io d o f 1 5 d a y s s h a ll b e d e a lt w ith
b y C O S o ffic e .

iv ) A ll e x te n s io n s w ith o u t g r o u n d r e n t w h e r e th e v a lu e o f th e lo t e x c e e d s
R s .5 la k h s s h a ll b e d e a lt w ith b y C O S o ffic e .

v) A ll e x te n s io n s a lr e a d y g r a n te d b y C O S o ffic e till d a te w ill c o n tin u e to b e

d e a lt w ith b y C O S o ffic e till fin a l d is p o s a l o f th e lo t.

v i) F o r a ll T e n d e r S a le s a n d D ir e c t S a le s th e p r o p o s a ls fo r e x te n s io n o f
d e liv e r y p e r io d s h a ll b e d e a lt w ith b y C O S o ffic e .

D u e c a r e h a s to b e ta k e n w h ile g r a n tin g e x te n s io n s a n d e x te n s io n s s h o u ld
n o t b e g r a n te d a s a m a tte r of r o utin e . W h ile g r a n tin g e x te n s io n w ith o u t g r o u n d
r e n t, r e a s o n s s h o u ld b e r e c o r d e d .

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1 2 .2 5 T y p e s o f ir r e g u la r p r a c tic e u s u a lly r e s o r te d to a n d n o tic e d at th e tim e of
d e liv e r y o f s o ld s c r a p m a ter ia ls .

a ) L o t s o ld , a t tim e s, c o n ta in s r e c la im e d ite m s /o u t o f c a te g o r y m ate r ia ls n o t

d e s c r ib e d in th e s a le c ata lo g u e /s a le o r d e r . T h e p u r c h a s e r s a r e u s u a lly
in c lin e d to lift th o s e ite m s . O ffic ia ls w itn e s s in g s h o u ld ta k e p a r tic u la r c a r e
a g a in s t s u c h p r a c tic e .

b ) A t tim e s, u n d e r c ir c u m sta n c e s , s im ila r lo t o f b ette r q u a lity s cr a p is fo rm e d b y

th e s id e o f th e lo t a lr e a d y s o ld b u t n o t lifte d b y th e p u r c h a s e r . A t th e tim e o f
a c tu a l d e liv e r y th e r e m a y b e in c lin a tio n to lift m a ter ia l fr o m th e u n s o ld lo t, th e
s a m e b e in g o f c o m p a r a tiv e ly b e tte r q u a lity . O ffic ia ls w itn e s s in g d e liv e r y s h o u ld
b e a le r t a t th e tim e of d e liv e r y a n d p r e v e n t s u c h s c o p e .

c ) U n d e r s im ila r s itu a tio n a s s ta t e d a b o v e , it m a y a ls o h a p p e n th a t u n d e r

in flu e n c e , in te r e s te d p e r s o n s , a fte r d e p o t w o r k in g h o u r s m a y m a n a g e to s h ift
s o m e q u a n tity to th e s o ld lo t fr o m th e u n s o ld o n e . T o p r e v e n t s u c h s c o p e th e
d e p o t IS A , a s fa r a s p o s s ib le , s h o u ld in s p e c t th e s o ld lo ts e v e r y e v e n in g a n d th e
fo llo w in g m o r n in g a lo n g w ith th e c o n c e r n e d D S K a n d d o u b tfu l fe a tu r e s n o tic e d b y
th e m s h o u ld b e b r o u g h t to th e n o tic e o f th e d e p o t o ffic e r fo r ta k in g n e c e s s a r y
a c tio n . W h e r e v e r n e c e s s a r y a c c o r d in g to s itu a tio n th e IS A s h o u ld b r in g s u c h
m a tte r to th e n o tic e of A A O /S V s e c tio n .

d ) O n o c c a s io n s , for w h a te v e r r e a s o n it m a y b e, fr e s h a r r iv a l i.e . fr e s h r e c e ip t
o f s c r a p a r e u n lo a d e d in a s o ld lo t a w a itin g d e liv e r y o r d e liv e r y in p r o g r e s s .
S u c h s itu a tio n s h o u ld a ls o b e p r e v e n te d in s im ila r lin e s a s d is c u s s e d a b o v e .

e ) A lth o u g h r a r e , in r e s p e c t o f lo r r y lo a d d e liv e r y , th e w itn e s s in g o ffic ia ls a r e a t

tim e s h o o d w in k e d a t th e tim e o f ta k in g ta r e o f th e e m p ty lo r r y w h e n th e v a r io u s
im p le m e n ts b r o u g h t b y th e p ur c h a s e r fo r th e p u r p o s e of c u ttin g , liftin g e tc . a r e
n o t u n lo a d e d a t th e tim e of ta r e ta k in g , th u s th e e m pty ta r e w e ig h t is in fla te d ,
v itia tin g th e w e ig h t o f th e m a te r ia ls a c tu a lly lo a d e d a n d d e liv e r e d , s in c e th e
im p le m e n ts a r e n ot w e ig h e d w h ile th e g r o s s w e ig h t a fte r lo a d in g is ta k e n . It
m a y a ls o h a p p e n th a t w h ile ta k in g ta r e in itia lly , h e a v y ite m lik e s to n e , b o u ld e r 2 /3
p ie c e s . a r e k e p t a t o n e c o r n e r o f th e lo r r y , w h ic h m a y e s c a p e th e n o tic e o f th e
w itn e s s in g o ffic ia l & th e r e b y th e ta r e w e ig h t is in fla te d fo r p u r p o s e a s a lr e a d y
s ta te d . S u c h p r a c tic e is n o r m a lly r e s o r te d to w h ile ta k in g d e liv e r y o f fe r r o u s
scrap.

f ) It m a y a ls o h a p p e n th a t th e s o ld lo t w h e r e fr o m d e liv e r y is to b e e ffe c te d is at
o n e e n d o f th e d e p o t y a r d , w h ile th e w e ig h b r id g e is a t th e o th e r e n d or a t m u c h
d is ta n c e . In s u c h s itu a tio n , a fte r in itia l ta r e ta k in g , w h ile m o v in g to w a r d s th e s o ld
lo t, m a te r ia ls lik e s te e l s h e e ts , tie b a r s e tc , a r e u n a u th o r is e d ly lo a d e d o n th e
lo r r y a n d r e a c h in g th e s p o t of th e lo t, th e p u r c h a s e r im m e d ia te ly s ta r ts lo a d in g
s p a r in g n o tim e , th e r e b y c o v e r in g th e u n a u th o r is e d lifts w h ic h e v id e n tly a r e
c o s tlie r th a n w h a t th e p u r c h a s e r h a d p u r c h a s e d . S u c h s itu a tio n n e e d s to b e

186
p r e v e n te d b y b e in g r ig id s o th a t th e r e m u s t n o t b e a n y lo a d in g in th e a b s e n c e
o f th e a uth o r is e d o ffic ia ls fo r w itn e s s in g .

g ) It m a y a ls o h a p p e n th a t in te r e s te d p e r s o n s to b u ilt u p a c a s e a g a in s t th e
w itn e s s in g o ffic ia ls p u t s o m e o u t o f c a te g o r y m a te r ia l o n th e lo a d e d lo r r y .
w itn e s s in g o ffic ia ls s h o u ld b e v e r y c a r e fu l a g a in s t s u c h s itu a tio n a n d b e fo r e
a c tu a l w e ig h m e n t o f th e lo a d e d lo r r y , m u s t c h e c k u p th e lo a d e d m a te r ia ls v e r y
c a r e fu lly a t th e w e ig h m e n t p o in t b e fo r e a c tu a l w e ig h m e n t is ta k e n . T h is
p r e v e n tiv e m e a s u r e is v e r y v ita l.

h ) Q u a lity o f s c r a p in a s o ld lo t p a r tic u la r ly a t th e b o tto m /in n e r p o r tio n o f th e lo t

b e in g o f in fe r io r q u a lity a s c o m p a r e d to th o s e o n th e s ur fa c e of th e lo t, th e
p u r c h a s e r r e s o r ts to v a r io u s ta c tic s to c r e a te p r e s s u r e fo r a n o n - d e liv e r y
c e r tific a te fo r b a la n c e q u a n tity o r ta k e s tim e b y w h ic h th e ta c t a s d is c u s s e d
a b o v e is r e s o r te d to . W itn e s s in g o ffic ia ls s h o u ld b e v e r y c a r e fu l a n d p a r tic u la r
a b o u t s u c h s itu a tio n . T a c k lin g o f s u c h s itu a tio n d e p e n d s o n th e p r u d e n c e o f th e
w itn e s s in g o ffic ia l.

1 2 .2 6 W it n e s s in g d e liv e r y o f S o ld C o n d e m n e d W a g o n s /C o a c h e s .

The fu n ctio n s , d u tie s a n d r e s p o n s ib ilitie s o f IS A /S V in c o n n e c tio n

w ith w itn e s s in g d e liv e r y o f c o n d e m n e d w a g o n s a n d c o a c h e s a r e s o m e w h a t
d iffe r e n t fr o m th a t o f d e liv e r y o f s c r a p s o ld .

In th e S a le D e liv e r y O r d e r is s u e d b y th e c o n c e r n e d o ffic e r o f th e s to r e s
d e p t. c er ta in a d d itio n a l d is tin c t a s p e c ts g iv e n b e lo w a r e s tip u la te d ;

i) R e c la im e d fittin g s a r e to b e r e tu r n e d b y th e p u r c h a s e r;

ii) N u m b e r o f w a g o n /c o a c h , it's ty p e a n d w h e th e r 4 w h e e le r o r 8 w h e e le r .
T h e s e a s p e c ts a r e a ls o to b e c le a r ly a n n o u n c e d a t th e tim e o f a u c tio n a n d
in c o r p o r a te d in th e r e le v a n t b id s h e e t to a v o id fu r th e r d is p u te s a t th e tim e
o f d e liv e r y .

iii) T h e p u r c h a s e r fix e s u p th e d a te o f d e liv e r y w ith th e s to c k h o ld e r / th e D S K

o f th e s to r e s d e p o t, w h o in tu r n a d v is e s th e c o n c e r n e d IS A /IP F fo r
d e p u tin g to w itn e s s th e d e liv e r y . A c c o r d in g ly IS A /S V is d e p u te d .

S in c e r e c la im e d fittin g s a r e to b e r e tu r n e d b y th e p u r c h a s e r to th e
s to c k h o ld e r , th e s o ld u n its a r e fir s t h a n d e d o v e r fo r c u ttin g in th e p r e s e n c e o f
IS A /A S V s to c k h o ld e r ,D S K , a n d r e p r e s e n ta tiv e o f s e c u r ity d e p a r tm e n t n o t lo w e r
th a n S IP F , th e p u r c h a s e r o r h is a u th o r is e d r e p r e s e n tativ e .

1 2 .2 7 D U T IE S O F IS A /A S V b e f o r e a c t u a l h a n d in g o v e r :

187
i) C h e c k u p th e D S .8 a n d e n s u r e th at it is c o m p le te in a ll r e s p e c ts a n d th e
c o n d . w a g o n n u m b e r /c o a c h n u m b e r a s in D S .8 ta llie s w ith th o s e in th e b id
s h e e ts . T h e ty p e e tc . o f th e s o ld u n it a s in b id s h e e t ta llie s w ith th a t s h o w n
in th e D .O . N a m e o f th e sto c k h o ld e r ta llie s in b o th th e d o c u m e n ts. T h a t
fr e e tim e o f d e liv e r y h a s n o t b e e n e x p ir e d .

ii) C h e c k u p th e c a s h r e c e ip ts a n d ta lly th e s a m e w ith th e p a rtic u la r s a s in th e

D e liv e r y O r d e r a n d th a t th e D e liv e r y o r d e r b e a r s th e a tte s ta tio n o f th e c a s h
o ffic e .

iii) C h e c k u p th e s e r ia l n u m b e r a n d O w n in g R a ilw a y o f th e c o n d . c o a c h /
w a g o n w ith th a t o f th e D .O .( e n s u r e th at th e r e is n o m a n ip u la tio n in th is
r e s p e c t) . E n s u r e th a t th e ty p e o f th e u n it etc . a s p r e s e n te d fo r h a n d in g
o v e r ta llie s w ith th o s e s h o w n in th e D .O .

iv ) In s p e c tin g th e c o a c h / w a g o n jo in tly w ith th e o ffic ia ls r e fe r r e d in p a r a ,

1 5 4 3 - S n o tin g d o w n in th e F ie ld B o o k o f i) th e D .O .n u m b e r a n d d a te ( ii)
d a te o f a u c tio n a n d p la c e o f a u c tio n ( iii) to ta l n u m b e r o f u n its s o ld a n d
p r o p o s e d fo r h a n d in g o v e r ( iv) in d iv id u a l n u m b e r o f u n it ( v ) n a m e o f th e
s to c k h o ld e r ( v i) d a te o f h a n d in g r e c e ip t n u m b e r s a n d d a te s w ith th e
a m o u n t ( v ii) n a m e of th e sto c k h o ld e r ( v iii) d a te o f h a n d in g o v e r ( ix) n a m e
o f th e p u r c h a s e r ( x ) w h e th e r d e liv e r e d to th e p u r c h a s e r o r h is u th o r is e d
r e p r e s e n ta tiv e e tc.

v) W r ite u p in th e F ie ld B o o k th e d e s c r ip tio n a n d q u a n tity o f r e c la im e d

fittin g s a g a in s t in d iv id u a l u n it ( th e d e s c r ip tio n s h o u ld b e c o m p le te ) a s
a c tu a lly fo u n d d u r in g jo in t in s p e c tio n . S im u lta n e o u s ly lis t o f r e c la im e d
fittin g s a s a c tu a lly fo u n d w ill b e p r e p a r e d b y th e s to c k h o ld e r a lo n g w ith th e
D S K , th e p u r c h a s e r or h is a u th o r is e d r e p r e s e n tativ e b e in g p r e s e n t a ll
a lo n g . W h e n th e lis t is c o m p le te , ta lly th e lis t a s p r e p a r e d b y th e
s to c k h o ld e r /D S K w ith th e d e ta ils a s r e c o r d e d in F ie ld B o o k . E n s u r e th a t
in d iv id u a l n u m b e r o f e a c h u n it is d is tin c tly s h o w n in th e lis t a n d q u a n tity o f
r e c la im e d fittin g s a r e s h o w n c o r r e c tly a g a in s t th e r e s p e c tiv e u n it. T h e s e
w h e n c o m p le te d , o b ta in th e s ig n a tu r e o f th e a fo r e s a id r e p r e s e n ta tiv e s in
th e F ie ld B o o k ( th e r e is n o b ar o n o b ta in in g th e s ig n a tu r e o f th e
p u r c h a s e r a s w e ll) . T h e lis t p r e p a r e d b y th e s to c k h o ld e r /D S K s h o u ld th e n
b e s im ila r ly s ig n e d b y a ll th e p a r tie s in v o lv e d .

v i) H a n d in g o v e r d o e s n o t m e a n d e liv e r y o r a u th o r ity fo r th e p u r c h a s e r
to lift a n y m a te r ia l. B e for e liftin g a n y m a te r ia l/c u t u p p a rts /c o m p o n e n ts,
th e p u r c h a s e r is lia b le to r e tu r n th e r e c la im e d fittin g s in r e s p e c t o f
in d iv id u a l u n it in fu ll in s im ila r m a n n e r a s in d ic a te d a b o v e , P r e s e n c e
o f th e IS A /S V , s to c k h o ld e r , D S K a n d th e p u r c h a s e r is e s s e n tia l. In th e
p r e s e n c e o f th e s e o ffic ia ls th e ite m s o f r e c la im e d fittin g s a g a in s t
r e s p e c tiv e u n it pr e v io u s ly h a n d e d o v e r fo r c uttin g w ill b e r e tu r n e d in fu ll
b y th e p u r c h a s e r to th e sto c k h o ld e r w h e n e n tr ie s in s im ila r m a n n e r a s

188
 s ta te d a b o v e w ill h a v e to b e m a d e in th e IS A /S V 's F ie ld b o o k . T h e
s ig n a tu r e o f a ll c o n c e r n e d is to b e ta k e n in s im ila r m a n n e r a n d th e
s to c k h o ld e r to a c k n o w le d g e r e c e ip t o f th e r e c la im e d fittin g s .

v ii) Q u a n tity o f r e c la im e d fittin g s ,if a n y , r e tu r n e d s h o r t s h o u ld im m e d ia te ly b e

r e p o r te d to A A O /S V b y th e IS A /S V w ith a s im u lta n e o u s n o te to th e
s to c k h o ld e r a n d D S K to th a t e ffe c t, s o a s to e n a b le th e s to c k h o ld e r to
p r e v e n t liftin g o f th e c u t u p p a r ts b e for e a d e c is io n is ta k e n b y th e
c o n c e r n e d o ffic e r in th e m a tte r o f r e g u la r is a tio n o f th e a m o u n t o f lo s s
s u s ta in e d b y th e A d m in is tr a tio n fo r th e q u a n tity o f r e c la i m e d fittin g s n o t
r e tu r n e d b y th e p u r c h a s e r.

v iii) In c a s e s o ld u n its a r e n o t ta k e n o v e r fo r c u ttin g o r a fte r h a n d in g o v e r

r e c la im e d fittin g s a r e n o t r e tu r n e d w ith in th e fr e e d e liv e r y p e r io d , it is to b e
e n s u r e d th a t g r o u n d r e n t a s a c cr u e d fo r a ll th e d a y s a fter th e fr e e d e liv e r y
p e r io d is r e a lis e d a n d th e e x te n d e d d e liv e r y p e r io d h a s b e e n a p p r o v e d b y
th e C O S , w h o m a y a ls o w ith th e c o n c u r r e n c e of a s s o c ia te d fin a n c e
w a iv e o r r e d u c e th e g r o u n d r e n t a s s tip u la te d in th e g e n e r a l/s p e c ia l
c o n d itio n s o f s a le . D e ta ils o f g r o u n d r e n t r e a lis e d o r w a iv e d a s th e c a s e
m a y b e s h o u ld b e r e c o r d e d in th e F ie ld b o o k w ith th e c a s h r e c e ip t
r e fe r e n c e o r in th e c a s e of w a iw a l, r e m is s io n o r r e d u c tio n , th e a uth o r ity
in s u p p o r t o f s u c h o r d e r s h o u ld b e r e c o r d e d in th e F ie ld B o o k .

N .B . 1 ) If d e liv e r y is e ffe cte d in in s ta llm e n t IS A /S V m a y in th e in te r e s t o f th e

a d m in is tr a tio n a s a p r e v e n tiv e m e a s u r e m a y r e c o r d o n th e r e v e r s e o f th e
r e le v a n t m o n e y r e c e ip t th e d a te , w ith th e to ta l n u m b e r o f s o ld u n its h a n d e d o v e r
o n e a c h o c c a s io n .

2 ) IS A /S V s h o u ld n o t fa il to r e c o r d th e d e ta ils o f h a n d in g o v e r /d e liv e r y e tc . o n
th e r e v e r s e o f th e D .O . b o th o f th e s to c k h o ld e r c o p y a n d c o p y o f S V , o b ta in in g
in itia ls in th e c o lu m n s p r o v id e d fo r .

1 2 .2 8 R e c la im e d fit tin g s in S t o r e s D e p o t : -

In th e sto r e s d e p o t r e c la im e d fittin g s r e c e iv e d fr o m th e H T X R /C & W u n d e r

D S 8 v o u c h e r a r e jo in tly in s p e c te d b y th e M e c h . a n d s to r e s d e p o t, o ffic ia ls to
d e te r m in e w h a t a r e th e ite m s th a t m a y b e r e c la im e d a n d used a n d th o s e to
b e fin a lly s c r a p p e d , b e in g tota lly u n s e r v ic e a b le . O n th e b a s is o f th e r e s u lts of
jo in t in s p e c tio n , th e r e le v a n t D S .8 v o u c h e r is e x tr a cte d and th o s e
r e c la im a b le a n d s e r v ic e a b le a r e s e n t to th e c o n c e r n e d s to c k in g w a r d fo r
a c c o u n ta l a n d s u b s e q u e n t is s u e a g a in s t r e q u is itio n fr o m w o r k s h o p o r fr o m
o th e r c o n s u m in g u n its . T h o s e s c r a p p e d a r e a c c o u n te d fir s t a n d th e n d is p o s e d o ff
g e n e r a lly in A u c tio n d u ly fo llo w in g th e e x ta n t r u le s a n d p r o c e d u r e.

189
N o t e : In r e s p e c t o f r e c la im e d fittin g s th e IS A /S V s h o u ld e n s u r e th a t p r o c e d u r e
e x is ts fo r c o rr e c t a c c o u n ta l of a ll r e c la im e d fittin g s e ith e r r e tur n e d by th e
p u r c h a s e r o r s tr ip p e d o ff b y th e C W F /H T X R a n d th a t r e c la im e d fittin g s n o t
r e q u ir e d lo c a lly a r e r e tu r n e d to th e n o m in a te d S to r e s D e p o t u n d e r p r o p e r
v o u c h e r v iz . D S .8 w ith o u t in o r d in a te d e la y .

1 2 .2 9 D IS P O S A L O F P E R M A N A N T W A Y M A T E R IA L S O F R E D U N D A N T
L IN E S / S ID IN G S O N " A S IS W H E R E IS B A S IS " W IT H O U T D IS M A N T L IN G A S
A "L O T " : -

T h e fo llo w in g p r o c e d u r e s h a ll b e fo l lo w e d fo r d is p o s a l o f p e r m a n e n t
w a y m a te r ia ls in r e d u n d a n t lin e s /s id in g s o n "a s is w h e r e is b a s is " b y lo t w ith o u t
d is m a n tlin g .

Redundant lin e s /s id in g s a r e to b e id e n tifie d a t th e d iv is io n a l le v e l.

L in e s /s id in g s p r o p o s e d fo r r e m o v a l s h o u ld h a v e th e a p p r o v a l o f th e c o m p e te n t
a u th o r ity . In r e s p e c t o f c a s e s w h ic h d o n o t r e q u ir e C R S s a n c tio n , d iv is io n c a n
p r o c e s s th e c a s e a fte r ta k in g a p p r o v a l o f C O M to C h ie f E n g in e e r fo r a p p r o v a l
a n d is s u in g n e c e s s a r y s ig n a lin g p la n s b y S & T d e p a r tm e n t.

A fte r a p p r o v a l b y th e c o m p ete n t a u th o r ity ,th e S E /p w a y c o n c e r n e d ,

a lo n g w ith th e IS A /A S V w ill a r r a n g e to c a r r y o u t fo o t - b y - fo o t s u r v e y o f th e
r e d u n d a n t lin e s p r o p o s e d fo r d is m a n tle m e n t, a n d d e ta ils o f P .w a y m a te r ia ls s h a ll
b e jo in tly r e c o r d e d in a n in v e n to r y r e g is t e r . R e le v a n t id e n tific a tio n p a in t m a r k s
s h a ll b e m a d e b y th e S E /p w a y in th e fie ld a s p e r p a r a 3 2 0 o f IR P W M . T h e s e
d e ta ils s h a ll a ls o in d ic a te th e r e le v a n t d e ta ils o f c la s s ific a tio n v iz . c la s s - II
a n d c la s s - III m a te r ia l a s g iv e n b e lo w :

T h e q u a n tity o f r e le a s e d m a ter ia ls fr o m e v e r y w o r k in c lu d e d fo r tr a c k
r e n e w a l/g a u g e c o n v e r s io n w ill b e b a s e d o n y a r d s tic k s fo r lo s s o f w e ig h t to b e
fix e d o n th e b a s is o f d a ta c o lle c te d d u r in g fo o t b y fo o t s u r v e y . If th e r e is m o r e
th a n o n e w o r k o n th e s a m e r o u te , n e a r to e a c h oth e r a n d u n d e r s im ila r g r o u n d
c o n d itio n s , o n ly o n e s e t o f y a r d s tic k w o u ld s u ffic e .

F o o t - b y - fo o t in v e n to r y s h o u ld be c a r r ie d out by o p e n lin e A S V /IS A

a lo n g w ith th e c u s to d ia n .

T h e S E /p w a y a n d IS A /A S V s h o u ld a ls o r e c o r d d e ta ils o f o th e r p .w a y
m a te r ia l ly in g n e a r b y ( s a y a r e a s o n a b le d is ta n c e of 1 5 - 2 0 y ar d s a r o u n d ) o n
b o th s id e s o f s id in g s /r e d u n d a n t lin e s in th e in v e n to r y r e g is te r.

W h ile c la s s - II m a te r ia ls w ill b e in d ic a te d o n ly in le n g th s /n o s . in th e c a s e o f
s c r a p m a te r ia ls th e a c c o u n ta l w ill b e a s fo llo w s :

190
i) R a ils -in le n g t h , t h e n c o n v e r t e d t o w eig h t .

ii) S le e p e r s - N o s . s e p a r a t ely a s w h o le a n d in p a rt s a n d c o n v e r t e d
t o w e ig h t .
iii) F it t in g s &
F a s t e n in g s . - B y w e ig h t .

iv ) P o in t s &
xin g s . - B y w eig h t (w h ic h in c lu d e s sw it c h r a ils, c h e c k r ails
a n d c r o s s in g s ) .

W e ig h ts fo r ite m s o f p .w a y m a te r ia ls in th e r e d u n d a n t lin e s /s id in g s
s h a ll b e a r r iv e d a t b y s a m p le w e ig h m e n t d o n e jo in tly b y S E /p w a y a n d IS A /A S V .
T h e d e ta ils o f te s t w e ig h m e n t d o n e to g e th e r w ith th e lo s s o f w e ig h t a r r iv e d a t fo r
e a c h ite m s h a ll b e jo in tly r e c o r d e d a n d s ig n e d b y S E /p w a y a n d IS A /A S V in th e
in v e n to r y r e g is te r . D e ta ils o f th e in v e n to r y r e c o r d e d a s a b o v e b y th e S E /p w a y
a n d IS A /A S V s h a ll b e c h e c k e d b y A E N o f th e s e c tio n a n d c la s s ific a tio n o f th e
m a te r ia ls d o n e in te r m s o f 3 2 0 o f IR P W M . A lo n g w ith th e a b o v e in v e n to r y , A E N
o f th e c o n c e r n e d s e ctio n s h a ll a ls o a r r a n g e to c a r r y o u t te s t w e ig h m e n t of
r e p r e s e n ta tiv e s a m p le s fo r e a c h ite m o f p .w a y m a te r ia ls in c lu d e d In th e
in v e n to r y a n d c e r tify for th e c or r e c tn e s s of th e lo s s of w e ig h t fo r e a c h ite m
e n te r e d e a r lie r b y S E /p w a y a n d IS A /A S V . S r .D E N w ill a ls o c a r r y o u t te st c h e c k s
fo r th e w e ig h t o f th e p .w a y m ate r ia ls in c lu d e d in th e in v e n to r y .

T h e c o n v e r s io n to w e ig h t in c a s e o f e a c h o f th e ite m s fo r p ur p o s e o f
a c c o u n ta l w ill th e n b e d o n e b y th e S e c tio n E n g in e e r ( P .w a y ) o n th e b a s is o f th e
s p e c ifie d p e r c e n ta g e lo s s o f w e ig h t o v e r th e n e w c o m p o n e n ts. In c a s e a n y
a b n o r m a l v a r ia tio n o f w e ig h t is o b s e r v e d a fte r th e m a te r ia ls h a v e b e e n r e le a s e d
a n d th e p e r c e n ta g e lo s s is m o r e th a n th a t s p e c ifie d fo r th a t c ate g o r y , s p e c ific
ju s tific a tio n w ill h a v e to b e r e c o r d e d fo r th e s a m e b y th e S e n io r S e c tio n
E n g in e e r ( p .w a y ) a n d a ll s u c h c a s e s w o u ld h a v e to b e c e r tifie d b y D E N a fte r
a c tu a l s a m p le c h e c k in g a t s ite .

5 % w e ig h t r e d u c tio n is to b e a llo w e d o n ly fo r c la s s - III R a ils if it is s o ld in

a u c tio n . N o p e r c e n ta g e r e d u c tio n o f w e ig h t s h a ll b e a l lo w e d fo r c la s s - II r a ils . It is
a ls o to m e n tio n th a t n o p e r c e n ta g e of r e d u ctio n is a llo w e d , w h e n e v e r th e R a ils a r e
s o ld to G o v e r n e m e n t/ P u b lic s e c to r d e p a rtm e n ts.

T h e a c tu a l p e r c e n ta g e o f r e d u c tio n in w e ig h t fo r e a c h ty p e o f m a te r ia ls
a s p e r th e in v e n to r y r e c o r d e d b y P W I a n d IS A /A S V , a n d a ls o te s t c h e c k e d b y
A E N ( 2 0 % o f e a c h ite m ) s h o u ld b e r e c o r d e d in th e s u m m a r y s h e e t. T h e
s e c tio n a l D E N /S r .D E N s h o u ld a ls o c a r r y o u t r a n d o m c h e c k s to e n s u r e th a t th e
c a te g o r y a n d w e ig h t o f r e le a s e s a r e c o r r e c t to th e p o s s ib le e x te n t, v id e .
R ly .B o a r d 's lr .n o .9 8 /C E - II/C S /2 d ate d 4 - 8 - 9 9 .

191
 S in c e d e liv e r y o f m a te r ia ls in s u c h L in e s /S id in g s is b y L o t a n d n o t b y
w e ig h m e n t, a s s e s s m e n t o f w e ig h t o f p .w a y m a te r ia l s h o u ld b e a s r e a lis tic a s
p o s s ib le .

Based on th e a b o v e d e ta ils , S u r v e y S h e e t s h a ll b e prepared by

c u s to d ia n fo r s u r v e y o f th e m a te r ia ls a s s c r a p b y tw o D iv is io n a l E n g in e e r s .
T h e s u r v e y s h e e t s h a ll c o n ta in a ll r e le v a n t d e ta ils in c lu d in g th e m a te r ia ls ,
th e ir c la s s ific a tio n , w e ig h t r e d u c tio n . S u r v e y s h e e t s h a ll a ls o in d ic a te b o th th e
n u m b e r a n d w e ig h t fo r e a c h m ate r ia l a s p e r th e c la s s ific a tio n a n d s ta n d a r d
w e ig h t o f m a te r ia l. A lo n g w ith th e s u r v e y s h e e t th e c u s to d ia n s h a ll a ls o a r r a n g e
to s e n d a d e ta ile d s ig n e d s k e tc h w ith s u ffic ie n t n u m b e r o f c o p ie s s h o w in g th e
fo llo w in g :

i) Id e n tific a tio n o f th e p r o p o s e d r e d u n d a n t lin e s /s id in g s fo r d is p o s a l

p r o m in e n tly m a r k e d .

ii) T h e le n g th o f s id in g to b e d is m a n tle d w ith r e fe r e n c e to fix e d p o in ts .

iii) A ta b u la r s ta te m e nt o n th is s k e tc h s h o w in g th e d e ta ils o f th e m ate r ia ls to

b e r e le a s e d fr o m th e s id in g lik e R a ils , s le e p e r s , fittin g s , p o in ts a n d
c r o s s in g s e tc . w ith th e ir n o s . w e ig h t, c la s s ific a tio n e tc . w o o d e n s le e p e r s
s h o u ld b e r e c la im e d b y th e c u sto d ia n .

iv ) D e ta ils o f th e m a te r ia ls w h ic h a r e r e q u ir e d to b e r e ta in e d b y th e c u s to d ia n
to b e in d ic a te d s e p a r a te ly o n th e s ig n e d s k e tc h d u ly c e r tifie d b y A E N a n d
D E N /S r .D E N .

v) It s h o u ld b e e n s u r e d "o n g r o u n d " th a t th e lin e s p la n n e d fo r d is p o s a l

s h o u ld b e fu lly d e lin k e d fr o m th e lin e s a d ja c e n t to th e lin e s p r o p o s e d fo r
s a le . T h is is p a r tic u la r ly n e c e s s a r y in th e c a s e o f y ar d lin e s .

S urvey sheet w ill b e fo r w a r d e d to C T E fo r a p p r o v a l and onw ard

tr a n s m is s io n to C M M /s a le s .

It s h o u ld b e e n s u r e d b y th e c u s to d ia n th a t th e r e is n o ta m p e r in g o f th e
m a te r ia ls in c lu d e d in th e s u r v e y s h e e t till s u c h tim e , th e r e d u n d a n t lin e s /s id in g s
is a u c tio n e d a n d m a te r ia ls a r e h a n d e d o v e r to th e s u c c e s s fu l p u r c h a s e r.

T h e p r e - a u c tio n in s p e c tio n o f th e r e d u n d a n t lin e s s h o u ld b e d o n e b e fo r e

th e c o n d u c t o f th e a u c tio n b y th e r e p r e s e n ta tiv e s o f th e a u c tio n c o n d u c tin g
o ffic e r a n d A c c o u n ts a lo n g w ith th e c u s to d ia n to e n s u r e th a t p r o p e r m a r k in g s
h a v e b e e n d o n e a s p e r th e s k e tc h /d e ta ils in r e s p e c t o f th e r e d u n d a n t lin e
p r o p o s e d fo r a u c tio n to a v o id a n y d is p u te a fte r th e a u c tio n s a le is c o m p le te d .
A r e p o r t s h o u ld b e p r e p a r e d jo in tly b y th e r e p r e s e n ta tiv e s o f S to r e s a n d
A c c o u n ts to th is effe c t .

192
 T h e s id in g in q u e s tio n w ill b e h a n d e d o v e r to th e s u c c e s s fu l p u r c h a s e r
b y c u s to d ia n in th e p r e s e n c e o f IS A /A S V a n d IP F fo r d is m a n tle m e n t o n
p r o o f o f c le a r a u th o r ity is s u e d b y C O S o ffic e o r s cr a p d e p o t in c h a r g e .

A fte r h a n d in g o v e r th e r e le v a n t lin e /s id in g , th e p u r c h a s e r w ill b e fu lly

r e s p o n s ib le fo r th e d is m a n tlin g a n d r e m o v a l o f th e r e le a s e d m a te r ia ls . A n y
lo s s /d a m a g e th a t m a y a r is e fr o m th e d ate o f a c c e p ta n c e o f th e offe r of th e
s u c c e s s fu l p u r c h a s e r b y C O S to th e d a te o f c o m p le te r e m o v a l o f a ll th e
r e le a s e d m a te r ia ls fr o m th e s ite , d u e to th e f t, a c c id e n t, flo o d e tc . s h a ll b e th e
s o le r e s p o n s ib ility of th e p u r c h a s e r a n d n o c la im o n th is a c c o u n t w ill b e
e n te r ta in e d b y th e R ly s . u n d e r a n y c ir c u m sta n c e s .

It s h o u ld b e s p e c ific a lly u n d e r s to o d th a t th e p u r c h a s e r is p e r m itte d

o n ly to r e m o v e th e P .w a y m a te r ia ls a s p e r th e s c h e d u le s h o w n in th e s k e tc h
g iv e n in th e a u c tio n /te n d e r n o tic e .

T h e p u r c h a s e r s h a ll m a k e g o o d a ll d a m a g e w h ic h m a y b e c a u s e d to a n y
p r o p e r ty o f R a ilw a y o r to a n y o th e r p e r s o n b y any act or d e fa u lt o f th e
p u r c h a s e r , h is a g e n ts , o r s e r v a n ts in c o n n e c tio n w ith th e r e m o v a l o f a n y o f
th e m a te r ia ls o r o m is s io n to ta k e n e c e s s a r y p r e c a u tio n p r o v id e d th a t th e
C o n tr o lle r o f S to r e s m a y a t h is o ptio n , m a k e g o o d s u c h d a m a g e a n d c h a r g e th e
p u r c h a s e r w ith th e e x p e n s e s th e r e o f.

T h e d e liv e r y o f th e r e le a s e d m a te r ia ls o f th e s id in g /r e d u n d a n t lin e s h a ll
b e jo in tly w itn e s s e d b y th e c u s to d ia n ,IS A /A S V a n d IP F .

T h e g a te p a s s e s is s u e d s h a ll b e jo in tly s ig n e d b y th e c u s to d ia n ,
IS A /A S V a n d IP F . A ll r e le v a n t d e ta ils w ith r e fe r e n c e to th e m ate r ia ls
lo a d e d /r e m o v e d s h a ll b e e n te r e d c le a r ly o n th e g a te p a s s e s w h ic h s h a ll
in c lu d e r a ils (nos, in d iv id u a l le n g th s ) ,s le e p e r s ( n o s ) /fittin g s ( n o s .) / a n d a ll
o th e r r e le v a n t d e ta ils .

1 2 .3 0 P R O C E D U R E O F W IT N E S S IN G D E L IV E R IE S IN A N U T S H E L L :

O n r e c e ip t o f th e D e liv e r y o r d e r ( D .O .) fr o m th e D e p o t sto r e s o ffic e r , IS A

s c r a p d e p o t s h o u ld c h e c k th e p a r tic u la r s o f L o t n o. D e s c r ip tio n o f m a te r ia ls ,
q u a n tity , R a te , T o ta l v a lu e , E M D , B a la n c e S a le V a lu e , L o c a tio n o f M a te r ia l,
c u s to d ia n 's d e s ig n a tio n , p a y m e n t o f in te r e s t a n d g r o u n d r e n t c h a r g e s , if a n y d u e ,
N a m e o f p u r c h a s e r , w ith th e in fo r m a tio n a lr e a d y a v a ila b le w ith h im in th e
a u c tio n c a ta lo g u e a n d B id s h e e ts . IS A m a y u tilis e th e s e r v ic e s o f th e s to c k
v e r ifie r s u n d e r h is c o n tr o l, fo r th is p u r p o s e . T h e fr e e d e liv e r y tim e fix e d in th e
D .O . s h o u ld a ls o b e c h e c k e d c e n tp e r c e n t. A n y d is c r e p a n c y fo u n d s h o u ld
im m e d ia te ly b e ta k e n w ith th e D C O S a n d g o t s e ttle d e x p e d itio u s ly . T h e
c h e c k in g IS A /A S V 's n a m e , s ig n a t u r e a n d d a t e s h o u ld c le a r ly b e r e c o r d e d in
t h e D .O .

193
 O n r e c e ip t o f th e D e liv e r y p o in t B o o k in g le tte r fr o m D C O S , IS A /s c r a p
d e p o t s h o u ld c h e c k w h e th e r th e d a te fix e d fo r c o m m e n c in g th e d e liv e r y is w ith in
th e fr e e tim e a llo w e d in th e D .O . a n d if it is n o t s o , w h e th e r e x te n s io n o f tim e
w ith o r w ith o u t g r o u n d r e n t h a s b e e n g r a nte d a n d g r o u n d r e n t, if d u e , h a s b e e n
r e m itte d c o rr e c tly . IS A th e n n o m in a te th e A S V fo r w itn e s s in g th e d e liv e r y a n d g e t
it n o te d b y th e sto c k v e r if ie r c o n c e r n e d to w h o m th e D .O . s h o u ld b e h a n d e d o v e r
w ith a n y o th e r s p e c ia l in s tr u c tio n s ( o r a l) . T h e s to c k v e r ifie r s h o u ld p r o c e e d to th e
c u s to d ia n a n d p r e s e n t h im s e lf to th e c u sto d ia n o n th e d a te fix e d .

T h e s to c k v e r ifie r s h o u ld s tu d y th e c o n te nts o f th e D .O . a n d s a tis fy

h im s e lf th a t it is fr e e fr o m a n y e rr o r a n d th e n e n ter th e d a te, L o t n o ., D .O .n o .,
D e s c r ip tio n o f m a te r ia l, q u a n tity , L o c a tio n , c u s to d ia n 's n a m e a n d p u r c h a s e r 's
n a m e in h is F ie ld B o o k . A S V s h o u ld th e n e n s u r e th a t th e D S K / c u s to d ia n g e ts th e
s ig n a tu r e o f th e p u r c h a s e r o n h is file o f p a p e r s , w h ic h s h o u ld ta lly w ith th e
s p e c im e n s ig n a tu r e o b ta in e d fr o m th e p u r c h a s e r o n a s lip a t th e tim e o f A u c tio n .
If th e p ur c h a s e r h a s n o m in a te d a r e p r e s e n ta tiv e , th e p o w e r of atto r n e y s h o u ld
b e c h e c k e d b y th e c u s to d ia n to s e e w h e th e r it is in th e p r o p e r fo r m a n d e x e c u te d
o n o r a fte r th e d a te o f p a y m e n t of b a la n c e s a le v a lu e . T h e s ig n a tu r e o f th e
r e p r e s e n ta tiv e s h o u ld b e o b ta in e d o n th e D S K / c u s to d ia n 's file o f p a p e r s a n d
c o m p a r e d w ith t h a t o n th e p o w e r o f a tto r n e y . A S V is n o th in g to d o w ith th e
p a p e r s o f G e n e r a l P o w e r o f A tto r n e y .

T h e s to c k v e r ifie r a lo n g w ith th e o th e r a u th o r is e d o ffic ia ls s h o u ld th e n

p r o c e e d to th e lo c a tio n m e n tio n e d in th e D .O . w h e r e th e s o ld m a te r ia ls ( c la s s
III/U n s e r v ic e a b le ) a r e k e p t. T h e c u sto d ia n s h o u ld h a v e a lr e a d y m a r k e d th e
L o t n o . o n th e s o ld lo t. T h e s to c k v e r ifie r s h o u ld e n s u r e th a t th is is d o n e a n d
th a t th e m a te r ia ls a r e r e a lly c la s s - III/u n s e r v ic e a b le a n d n o c la s s - I m a te r ia ls
a r e in th e lo t. T h e n th e fu ll p a r tic u la r s o f th e m a ter ia ls a s fu r n is h e d in th e s u r v e y
s h e e t/d e liv e r y o r d e r s h o u ld b e c h e c k e d w ith th e m a te r ia ls o n gr o u n d to s e e
w h e th e r th e y ta lly in a ll r e s p e c ts , i.e . th e s e c tio n o f r a ils ( 7 5 R ,9 0 R ,6 0 R e tc ,. a n d
th e n u m b e r o f p ie c e s o f r a ils , th e ir le n g th ) s te e l s le e p e r s ( tr o u g h , B G /M G ,
n u m b e r o f p ie c e s ) e tc . T h e ty p e o f r a il, 7 5 R , 8 0 B H e tc . w ill b e e m b o s s e d o n th e
w e b . i.e . m id d le p o rtio n o f th e r a il a t fr e q u e n t in te r v a ls .

T h e R a ils w ill b e h a n d e d o v e r to th e p u r c h a s e r . E a c h r a il w ill b e a c tu a lly

m e a s u r e d a n d th e le n g th w ill b e e n te r e d b y th e s to c k v e r ifie r in h is F ie ld B o o k . A s
lo r r y c a n h o ld r a ils u p to 5 m e te r s le n g th o n ly , lo n g e r r a ils m a y b e a llo w e d to b e
c u t b y th e p u r c h a s e r ( b y e n g a g in g h is o w n la b o u r ) . T h u s a r a il o f 1 3 m ete r s lo n g
w ill b e c u t in to 3 p ie c e s o f m o r e o r le s s e q u a l le n g th . T h e sto c k v e r ifie r 's e n tr ie s
in h is F ie ld B o o k c a n b e "S l.N o .1 - - -- - 1 3 m e te r s- 3 p ie c e s , S l.N o .2 - - -- 9 m e te r s- 2
p ie c e s a n d s o o n . T h e n th o s e p ie c e s c a n b e lo a d e d o n to th e lo r r y e n g a g e d b y
th e p u r c h a s e r. T h e lo r r y r e g is tr a tio n n u m b e r s h o u ld b e e n te r e d in th e F ie ld B o o k
b y th e sto c k v e r ifie r . It is to c la r ify th at A S V n e e d n o t r e c o r d th e le n g th s o f c u t
r a ils in h is F ie ld B o o k , a s th o s e a r e a lr e a d y m e a s u r e d r a ils .

194
 T h e s e c tio n a l w e ig h t m e th o d s h o u ld b e u s e d to w o r k o u t th e w e ig h t ( in
M .T ) o f th e r a ils b y u s in g th e fo rm u la g iv e n b e lo w :

L x 3 .2 8 0 8 4 x X/3 x 1/2 2 4 0 x 1 .0 1 6

w h e r e L = th e le n g th of th e r a ils in M e te r s a n d
X = th e ty p e o f r a ils ( 9 0 R , 8 0 R , 7 5 R e tc.)
T h e c la s s - III u n s e r v ic e a b le r a ils h a v e to b e g iv e n th e r e a fte r a n a llo w a n c e
o f 5 % fo r w e a r a n d te ar . W ith th e h e lp o f th e a b o v e ta b le th e w e ig h t o f d iffer e n t
ty p e s o f r a ils o f v a r y in g le n g th can be assessed. Thus th e h a n d in g
o v e r /c u ttin g /lo a d in g p r o c e s s e s c a n b e s to p p e d at th e p r o p e r tim e . T h e to ta l
n u m b e r o f p ie c e s o f c u t r a ils a s p e r e ntr ie s in th e sto c k v e r ifie r 's F ie ld B o o k s h o u ld
b e ta llie d w ith th e a c tu a l n u m b e r of p ie c e s lo a d e d in th e lo r r y . T h e c u s to d ia n w il l
p r e p a r e G a te P a s s in c a r b o n p r o c e s s in h is p r in te d a n d m a c h in e n u m b e r e d G a te
P a s s B o o k a n d a ls o n e c e s s a r y c h a lla n fo r m . T h e y w ill b e s ig n e d b y
D S K /C u s to d ia n , A S V ,IP F , a n d p u r c h a s e r a n d th e lo r r y w ill b e p a s s e d o u t. T h e
e n tr ie s in th e F ie ld B o o k s h o u ld b e s ig n e d b y a ll th e a b o v e p a r tie s .

If th e lo t r e q u ir e s m o r e th a n o n e lo r r y lo a d , th e a b o v e p r o c e s s w ill b e
r e p e a te d . In c a s e th e p u r c h a s e r e n g a g e s m o r e th a n o n e lo r r y , th e n th e lo r r y
p a s s e d o u t fir s t s h o u ld b e d ir e c te d to g o a t le a s t s o m e d is ta n c e a w a y fr o m th e
lo c a tio n a n d th e n o n ly lo a d in g in th e 2 n d lo r r y c a n b e c o m m e n c e d . A ll th e tim e
th e A S V s h o u ld k e e p a w a tc h th a t n o e x tr a n e o u s m a te r ia l is lo a d e d o n to th e
lo r r y . A fte r a ll th e r a ils of th e lo t a r e h a n d e d o v e r /c u t/lo a d e d , th e D S K /c u s to d ia n
w ill p r e p a r e a s a le is s u e n ote g iv in g fu ll p a r tic u la r s o f D S .8 n o . & d a te ,
c u s to d ia n 's d e s ig n a tio n & c o d e n u m b e r , fu ll d e s c r ip tio n o f m a te r ia l, L o t n o .,
D .O .N o .& d a te , lo r r y n u m b e r s , N o . o f p ie c e s lo a d e d in e a c h lo r r y , lo r r y lo a d s
w ith G a t e P a s s & C h a lla n N o s . in d iv id u a lly a n d th e ir tota l, a rr iv in g a t th e to ta l
q u a n tity in w e ig h t ( M .T ) d e liv e r e d . T h e S a le Is s u e N o te s h o u ld b e s ig n e d b y a ll
th e w itn e s s in g o ffic ia ls . A C o m p le tio n R e p o r t w ill th e n b e d r a w n in s u ffic ie n t n o .
o f c o p ie s a n d s ig n e d b y a ll to s tate w h e th e r th e q u a n tity d e liv e r e d is fu ll a n d
c o r r e c t a s p e r th e D .O . o r w h e th e r th e r e is a n y s h o r ta g e a n d if s o , r e a s o n
th e r e o f.

F o r b e n t r a ils , u n id e n t ifie d r a ils, p o in t s a n d c r o s s in g r a ils , s t o c k

r a ils , st e e l s le e p e r s e t c . n o 5 % a llow a n c e f o r w e a r a n d t e a r is g iv e n . A c t u a l
w e ig h t is t h e b a s is f o r a u c t io n s a le s a n d d e liv e r y . In th e ir c a s e s th e ta r e
w e ig h t o f th e lo r r y s h o u ld fir st b e fo u n d o u t o n a p u b lic w e ig h b r id g e ( a fte r
r e m o v in g a ll a c c e s s o r ie s lik e w a te r b u c k e t, to o ls , s to n e s e tc . fr o m th e lo r r y ) . A ll
s u c h d e ta ils s h o u ld b e r e c o r d e d in th e A S V 's F ie ld B o o k . T h e n , th e m a te r ia ls
m a y b e lo a d e d in to th e lo r r y, p o s tin g s u ita b le e n tr ie s in th e F ie ld B o o k a s th e
lo a d in g is g o in g o n . A fte r a lo r r y is lo a d e d to its c a p a c ity , its g r o s s w e ig h t
s h o u ld b e ta k e n o n th e s a m e p u b lic w e ig h b r id g e ( a fte r r em o v in g a ll th e
a c c e s s o r ie s ) . T h e n e t w e ig h t th e n s h o u ld b e a r r iv e d a t c o r r e c tly a n d r e c o r d e d in
th e F ie ld B o o k . In a ll o th e r r e s p e c ts , th e p r o c e d u r e d e ta ile d in th e p r e c e d in g
p a r a g r a p h s w ill a p p ly .

195
 T h e D S .8 fo r b r id g e g ir d e r s w ill s h o w th e ty p e ( w r o u g h t ir o n o r s te e l) ,
le n g th , n u m b e r o f p ie c e s , a s s e s s e d w e ig h t, o v e r a ll d im e n s io n s e tc . T h e s to c k
v e r ifie r s h o u ld c h e c k th e a b o v e d e ta ils w ith th e a c tu a l g i r d e r o n th e s p o t, w ith th e
lo t n o . a w a itin g d e liv e r y b e fo r e th e m a te r ia l is h a n d e d o v e r . T h e r e a fte r th e
p u r c h a s e r w ill a r r a n g e fo r its c uttin g in to lo a d a b le p ie c e s .

A ll th e d e liv e r y p a r tic u la r s s h o u ld b e r e c o r d e d o n th e D .O . w e ll a s S A 6
fo r m .
D u r in g lu n c h b r e a k n o c u ttin g /lo a d in g s h o u ld b e d o n e . R P F
r e p r e s e n ta tiv e s h o u ld b e a s k e d to sta y a t th e s p o t a n d e n s u r e th is .

N o p r o c e e d in g s s h o u ld s p r e a d b e y o n d 1 7 .3 0 h o u r s . T o e n s u r e th is , a ll
c u ttin g /lo a d in g s h o u ld s to p b y 1 7 .0 0 h o u r s .

If th e p ur c h a s e r o r h is a u th o r is e d r e p r e s e n ta tiv e d o e s n ot tu r n u p b y
1 3 .0 0 h o u r s , th e d e liv e r y p o in t s h o u ld b e c a n c e lle d b y th e s to c k v e r ifie r, in w r itin g
w ith c o p ie s to a ll c o n c e r n e d a n d h e s h o u ld r e tu r n to H Q r s. If th e p u r c h a s e r tur n s
u p b e fo r e 1 3 .0 0 h o u r s a n d a s s u r e s to b r in g a lo r r y in th e a fte r n o o n , th e A S V m a y
c o n tin u e th e r e if th e r e is a p o s s ib ility o f d e liv e r y o f a tle a s t o n e lo r r y lo a d b efo r e
1 7 .3 0 h o u r s .

1 2 .3 1 T E S T C H E C K B Y IS A A T S A L E D E L IV E R Y P O IN T /S P O T :

T h e fo llo w in g g u id e lin e s a r e to b e fo llo w e d w h e n a n IS A p r o c e e d s fo r th e

te s t c h e c k of th e w o r k o f a sto c k v e r ifie r in a s a le d e liv e r y p o in t:

a ) W h e th e r th e s to c k v e r ifie r is a t th e s p o t a n d fo llo w in g a ll th e a b o v e
g u id e lin e s .

b ) T e s t c h e c k th e le n g th o f 5 o r 6 r a ils a lr e a d y m e a s u r e d a n d h a n d e d o v e r fo r
c u ttin g , b u t n o t y et c u t, w ith th e r e le v a n t e n tr ie s in th e s to c k v e r ifie r 's F ie ld B o o k .

c ) C o u n t th e n o . o f p ie c e s o f r a ils s o fa r c u t ( a s p e r A S V 's F ie ld B o o k ) w ith th e

n o . o f p ie c e s lo a d e d in to th e lo r r y.

d ) W h e th e r th e R a ils a r e o f th e s a m e ty p e a s p e r th e D .O .

e ) W h e th e r a n y c u ttin g /lo a d in g a c tio n is g o in g o n b e y o n d 1 7 .3 0 h o u r s .

f ) W h e th e r a n y m a te r ia l is in e x c e s s o f th e D .O . q u a n tity o r a n y e x tr a n e o u s
m a te r ia l h a s b e e n lo a d e d in to th e lo r r y .

196
g ) W h e th e r a n y c u ttin g /lo a d in g a c tio n is g o in g o n in th e a b s e n c e o f S V &
D S K /c u s to d ia n d u r in g lu n c h b r e a k a n d w h e th e r th e R P F is o ffe r in g th e r e q u ir e d
s e c u r ity .

h ) W h e th e r a ll th e a b o v e p a rtie s c o n c e r n e d a r e jo in tly a v a ila b le a t th e s p o t.

i) If a n y e x c e s s q u a n tity is fo u n d lo a d e d , if s h o u ld b e g o t u n lo a d e d . S u ita b le
e n tr ie s s h o u ld b e m a d e in th e S V 's F ie ld B o o k . S im ila r a c tio n s h o u ld b e ta k e n in
th e c a s e o f e x tr a n e o u s m a te r ia l fo u n d lo a d e d in th e lo r r y . T h e m atte r s h o u ld b e
r e p o r te d to th e in c h a r g e A c c o u n ts o ffic e r fo r n e c e s s a r y fu r th e r a c tio n .

1 2 .3 2 D E S P A T C H O F S C R A P C S T 9 - S L E E P E R S F R O M D IV IS IO N S TO
W O R K S H O P S /S C R A P D E P O T S A N D W IT N E S S IN G B Y IS A /A S V .

A s p e r th e C O S /S C ‟s lr .n o . s .2 8 9 /C .I. s c r a p/9 9 - 0 0 d a te d 2 6 & 2 8 /8 /9 9 , th e

fo llo w in g p r o c e d u r e is to b e fo llo w e d w h ile d is p a tc h in g a n d w itn e s s in g th e s c r a p
C S T - 9 s le e p e r s to w o r k s h o p s a n d s c r a p d e p o ts .

A .C S T - 9 S L E E P E R S D E S P A T C H E D B Y R A IL

i) T h e c u s to d ia n o n lin e S E ( p .w a y ) w ill d is p a tc h o n ly th e c o m p le te p ie c e s to
S c r a p D e p o ts in c o v e r e d w a g o n s s e a le d a n d r iv e te d . B r o k e n p ie c e s s h o u ld
n o t b e lo a d e d .

ii) T h e D S 8 v o u c h e r s h o u ld in v a r ia b ly c o n ta in th e fo llo w in g d e ta ils :

a) D e s c r ip tio n in fu ll i.e . “ C S T - 9 S le e p e r 9 0 - R e tc .”
b) E x a c t N o . of p ie c e s .
c) A v e r a g e a s s e s s e d w e ig h t o f e a c h p ie c e b a s e d o n th e s ta n d a r d
w e ig h t m in u s w e a r a n d te a r.
d) T ota l a s s e s s e d w e ig h t in th e w a g o n .

iii) L o a d in g , s e a lin g , a n d r iv e tin g ( 2 r iv e ts to e a c h d o o r ) b y c u s to d ia n w h e r e

S E ( P .w a y ) ,R P F a n d D S K o f S to r e D e p a r tm e n t a n d D S 8 v o u c h e r s h o u ld
a ls o b e jo in tly s ig n e d b y th e m .

iv ) T im e ly in tim a tio n s h o u ld b e g iv e n b y th e S E ( P .w a y ) to s to r e s d e p o ts a n d
R P F fo r d e p u tin g th e D S K a n d R P F s ta ff fo r w itn e s s in g lo a d in g a n d
s e a lin g .

197
 T h e w a g o n s s h o u ld b e c o lle c te d a s a b lo c k a n d m o v e d o n p r io r ity . B lo c k o f
s ix o r m o r e w a g o n s to b e e s c o rte d b y R P F . R P F e s c o r t w ill n o t b e p r o v id e d fo r
b lo c k o f le s s th a n s ix w a g o n s .

A t th e S c r a p D e p o ts/S h o p s , u n lo a d in g s h o u ld b e jo in tly w itn e s s e d b y th e

D S K /S S E o f s h o p s , A S V , R P F a n d lo c a l S .E ( P .w a y ) /S E ( W ) w ith r e s p e c t to th e
d e s c r ip tio n a n d n u m b e r o f p ie c e s .

T h e f o llo w in g p r o c e d u r e s h o u ld b e a d o p t e d b y S t o r e s D e p o t in c a s e
o f s h o r t r e c e ip t.

a ) In c a s e o f in ta ct s e a l, th e q u a n tity a ctu a lly r e c e iv e d s h o u ld o n ly b e a c c o u n te d .

S h o r ta g e w ill b e r e p o r te d to a ll c o n c e r n e d a n d m a tte r w ill b e in v e s tig a te d b y th e
lo c a l D S C .

b ) In c a s e o f ta m p e r e d s e a l, th e m a tter s h o u ld b e r e p o r te d to th e lo c a l D S C fo r
in v e s tig a tio n . T h e q u a n tity a c tu a lly r e c e iv e d s h o u ld o n ly b e a c c o u n te d .

B .C S T - 9 S L E E P E R S D E S P A T C H E D B Y R O A D :

T h e c u s to d ia n o n lin e ( P .w a y ) w ill d is p a tc h o n ly th e c o m p le te p ie c e s to
S c r a p D e p o ts . B r o k e n p ie c e s s h o u ld n o t b e lo a d e d .

T h e D S 8 v o u c h e r s h o u ld in v a r ia b ly c o n ta in th e fo llo w in g d e ta ils .

i) D e s c r ip tio n in fu ll i.e . “ C S T - 9 s le e p e r 9 0 - R e tc ” .
ii) E x a c t N o . o f p ie c e s .
iii) A v e r a g e a s s e s s e d w e ig h t o f e a c h p ie c e b a s e d o n th e s ta n d a r d
w e ig h t m in u s w e a r a n d te a r .
iv ) T o ta l a s s e s s e d w e ig h t in th e lo r r y .

L o a d in g s h o u ld b e jo in tly w itn e s s e d b y th e S E ( p .w a y ) ,R P F ,A S V a n d
tr a n s p o r t c o ntr a c tor ‟s r e p r e s e n ta tiv e a n d D S 8 v o u c h e r s s h o u ld a ls o b e jo in tly
s ig n e d b y a ll o f th e m .

A c h a lla n s h o u ld a ls o b e p r e p a r e d in tr ip lic a te jo in tly s ig n e d b y S E ( p .w a y ) ,

R P F , A S V , a n d tr a n s p o r t c o n tr a c tor s r e p r e s e n ta tiv e . O n e c o p y of c h a lla n w ill b e
r e ta in e d b y S E ( P .w a y ) . T w o c o p ie s o f th e c h a lla n w ill b e g iv e n to th e tr a n s p o r t
c o n tr a c to r ‟s r e pr e s e n ta tiv e .

T im e ly in tim a tio n s h o u ld b e g iv e n b y th e S E ( P .w a y ) to R P F a n d IS A fo r
d e p u tin g th e R P F S ta ff a n d A S V fo r w itn e s s in g th e lo a d in g .

198
 A t th e S c r a p d e p o ts /s h o p s u n lo a d in g s h o u ld b e jo in tly w itn e s s e d a n d jo in tly
s ig n e d b y th e D S K /S S E o f s h o p s , R P F a n d tr a n s p o r t c o n tr a c to r ‟s r e p r e s e n ta tiv e
w ith r e s p e c t to th e d e s c r ip tio n a n d N o . o f p ie c e s . T h e r e c e ip t s h o u ld b e r e c o r d e d
jo in tly o n th e tw o c o p ie s o f th e c h a lla n b r o u g h t b y th e T r a n s p o r t c o n tr a c to r ‟s
r e p r e s e n ta tiv e . S h o r ta g e , if a n y , h a s to b e r e p o r te d o n th e c h a lla n fo r r e c o v e r y
fr o m th e T r a n s p o r t c o n tr a cto r . O n e c o p y o f th e c h a lla n w ill b e r e ta in e d b y th e
d e p o t a n d o th e r c o p y w ill b e p r e s e n te d b y th e T r a n s p o r t c o n tr a c to r w ith th e ir B ills
fo r p a y m e n t. A c tu a l r e c e ip ts w ill o n ly b e a c c o u n te d b y th e d e p o t.
1 2 .3 3 S A L E S S U S P E N S E : T h is a c c o u n t is m a in ta in e d to w a tc h th e a c c o u n ta l o f
is s u e s /d is p o s a l o f s c r a p m a te r ia ls i.e . d e liv e r y o f s c r a p m a te r ia ls s o ld in A u c tio n .
W h e n th e v a lu e o f s c r a p m a te r ia ls s o ld in a u c tio n is r e m itte d b y th e p u r c h a s e r s , it
fo r m s th e c r e d it to S a le s S u s p e n s e a n d th e is s u e n o te ( D .S .8 ) p r e p a r e d afte r th e
c o m p le tio n o f s c r a p d e liv e r y is a c c o u n te d a s d e b it to S a le s S u s p e n s e . O n a n y
g iv e n d a te th e S a le s S u s p e n s e s h o u ld h a v e a c r e d it b a la n c e in d ic a tin g th e lia b ility
o f R a ilw a y s in is s u in g th e m a t e r ia ls fo r th e v a lu e r e c e iv e d fr om th e P u r c h a s e r s .

In c a s e o f L in e lo ts th e a c c o u n ta l o f is s u e s /d is p o s a l o f s c r a p m a te r ia ls s o ld
in a u c tio n is g e ttin g d e la y e d d u e to n o n - r e c e ip t o f D .S .8 s p r e p a r e d afte r th e
c o m p le tio n o f s c r a p d e liv e r y in th e S c r a p D e p o t s fr o m th e c u s to d ia n s . IS A s /A S V s
w o r k in g in th e s c r a p d e p o ts s h o u ld e n s u r e th e e x p e d itio u s d is p o s a l o f D S 8 s a fte r
th e d e liv e r y o f lin e lo t is c o m p le te d .

T h e fo llo w in g g u id e lin e s s h o u ld b e k e p t in m in d b y th e IS A s /A S V s
w h e n e v e r th e y v is it a u n it e ith e r to w itn e s s th e s cr a p d e liv e r y , to c o n d u c t a lo t
in s p e c tio n o r to c o n d u c t s to c k v e r ific a tio n a n d a ls o d u r in g th e ir v is its to D E N ‟s
o ffic e to c o lle c t th e v o u c h e r p a rtic u la r s b e fo r e c o m m e n c in g th e s to c k v e r ific a tio n : -

a ) It s h o u ld b e v e r ifie d w h e th e r th e c u s to d ia n h a s s e n t th e s a le is s u e n o te s ( D S 8 s )
o f c o m p le te d d e liv e r ie s o f h is u n it to th e c o n c e r n e d D E N ‟s o ffic e w ith in 7 d a y s o f
c o m p le tio n th e d e liv e r y .

b ) If it is n o t d o n e , it s h o u ld b e b r o u g h t to th e n o tic e o f c o n c e r n e d A c c o u n ts
O ffic e r th r o u g h IS A in a fo r m o f a N a r r a tiv e R e p o r t d u ly m e n tio n in g th e p a r tic u la r s
of DS8s.

c ) IS A s /A S V s d u r in g th e ir v is its to D E N ‟s o ffic e , s h o u ld v e r ify w h e th e r th e D S 8 s

w h ic h a r e r e c e iv e d in th e s to r e s s e c tio n fr o m th e v a r io u s c u s to d ia n s h a v e b e e n
s e n t to D C O S / S c r a p d e p o ts c o n c e r n e d o r n o t. If th e y a r e ly in g w ith o u t ta k in g
p r o p e r a c tio n , it s h o u ld b e b r o u g h t to th e n o tic e o f c o n c e r n e d D E N a s w e ll a s
A c c o u n ts O ffic e r fo r ta k in g n e c e s s a r y a ctio n fo r th e ir d is p o s a l.

d ) W h e n e v e r th e A S V s w o r k in g in th e s c r a p d e p o t a r e d e p u te d to th e u n its , h e
s h o u ld e n q u ir e a n d v e r ify to k n o w if a n y p r e v io u s s a le is s u e n o te s ( D S 8 s ) a r e
p e n d in g in th e u n it w ith o u t fo r w a r d in g th e s a m e to D E N ‟s o ffic e .

199
e ) IS A /S c r a p d e p o ts s h o u ld e n s u r e th a t p r om p t a ctio n is ta k e n fo r th e d is p o s a l o f
D S 8 s r e c e iv e d in th e s c r a p d e p o ts .

**********

200
 C H A P T E R - X III
< B ack to IN D E X >
V E R IF IC A T IO N O F E N G IN E E R IN G U N IT S ( O p e n L in e )

1 3 .1 P R O C E D U R E F O R V E R IF IC A T IO N :-

( a ) P r o c e d u r e fo r v e r ific a tio n o f s to r e s o n o p e n lin e is s im ila r to th a t o f a s to r e s

d e p o t. B e fo r e ta k in g u p a c tu a l sto c k v e r ific a tio n , th e s to c k v e r ifie r/IS A s h o u ld
e n s u r e th e fo llo w in g :

i) T h e le d g e r s a n d r e tu r n s a r e p o s te d u p to d a te in r e s p e c t o f a ll r e c e ip ts a n d
is s u e s . T h e S V s h o u ld in itia l o n th e r e v e r s e o f th e la s t b lo c k c o p y o f
e a c h M a te r ia ls r e c e ip ts & Is s u e N o te s to p r e v e n t m a n ip u la tio n o f is s u e
tr a n s a c tio n s .

ii) T h e s to c k h o ld e r h im s e lf a tte n d s th e d a y to d a y v e r ific a tio n . In th e e v e n t of

th e s to c k h o ld e r 's r e p r e s e n ta tiv e a tte n d in g th e d a y to d a y s to c k ta k in g ,
c a te g o r ic a l a u th o r ity in fa v o u r o f th e a u th o r is e d r e p r e s e n ta tiv e s h o u ld b e
o b ta in e d fr o m th e s to c k h o ld e r in th e F ie ld b o o k in th e u n d e r n o te d m a n n e r.

"S h r i....................................( d e s ig n a tio n ) is a u th o r iz e d to a tte n d th e d a y to d a y

s to c k v e r ific a tio n o n m y b e h a lf w h o w ill p r e s e n t a ll m ate r ia ls /s to r e s to th e
s to c k v e r ifie r fo r p h y s ic a l v e r ific a tio n , s ig n th e F ie ld B o o k o n m y b e h a lf w h ic h
w ill b e a c c e p te d a n d c o u n te r s ig n e d b y m e . T h e r e s u lts o f v e r ific a tio n a s a r r iv e d
at and th e d a y to d a y c e r tific a te as recorded by m y a u th o r iz e d
r e p r e s e n ta tiv e w ill b e b in d in g a n d a c c e p ta b le to m e ."

( b ) A fte r th e a b o v e p r e lim in a r ie s a r e c o m p le te d th e A S V /IS A w ill c o m m e n c e

h is s to c k ta k in g s e le c tin g ite m s h im s e lf fr o m th e sto r e s o f th e S E ( w ) . In d o in g s o
th e A S V /IS A s h o u ld e n s u r e th a t:-

i) T h e d e s c r ip tio n o f e a c h ite m v e r ifie d is w r itte n n e a tly a n d fu lly in th e F ie ld

B o o k . T h e u n it c o lu m n is fille d u p , lo c a tio n o f th e ite m s v e r ifie d is
in d ic a te d m e n tio n in g g odown n u m b e r , A lm ir a h n u m b e r e tc ; d a te o f
v e r ific a tio n is c le a r ly s h o w n in th e F .B o o k .

ii) T h e ite m o f s to r e s b o r n e o n c a p ita l a c c o u n t ( E s tim a te w o r k ) a n d a ls o o n

R e v e n u e a c c o u n t a r e v e r ifie d s im u lta n e o u s ly a n d th e to ta l s to c k v e r ifie d is
d is tr ib u te d to th e d iffe r e n t heads w h ile a d ju s tin g th e r e s u lts o f
v e r ific a tio n .

iii) In r e s p e c t o f c em e n t, s e p a r a te a c c o u n ts for s w e e p in g , c lo d d e d a n d
s c r e e n e d c e m e n t a r e m a in ta in e d .

201
iv ) R e m a r k s lik e b r o k e n , d a m a g e d , c r a c k e d a n d th e lik e a s n o tic e d d u r in g
s to c k ta k in g a r e c le a r ly n o te d in th e F .B o o k a g a in s t th e r e le v a n t ite m a n d
g o t a c c e p te d b y t h e s to c k h o ld e r .

v) N o ite m is le ft u n v e r ifie d a n d o n c om p le tio n o f v e r ific a tio n a fin a l c e r tific a te

is o b ta in e d fr o m th e s to c k h o ld e r in th e fo llo w in g lin e s .

"T h is is to c e r tify th a t th e e n tir e s to c k o f a ll th e ite m s o f s to r e s in m y

c u s to d y h a v e b e e n fu lly p r o d u c e d to th e s to c k v e r ifie r a n d v e r ifie d b y h im
c o r r e c tly in m y p r e s e n c e o r in th e p r e s e n c e o f m y a u th o r is e d r e p r e s e n ta tiv e .
A ll r e c e ip ts a n d is s u e s p r io r to v e r ific a tio n h a v e b e e n c o m p le te ly p o s te d in
th e le d g e r a c c o u n ts . A ll r e c e ip ts a n d is s u e s d u r in g th e c o u r s e o f v e r ific a tio n h a v e
b e e n ta k e n in to c o g n iz a n c e b y th e S V a n d n o te d in th e F .B . T h e r e s u lts of
v e r ific a tio n a r e a c c e p te d b y m e a s c o rr e c t."

1 3 .2 T r e a t m e n t o f R e c e ip t s & Is s u e s D u r in g V e r if ic a tio n :

N o a c tio n n e e d s to b e ta k e n in r e s p e c t o f ite m s c o m p le te ly v e r ifie d a n d r e s u lts

th e r e o f a d ju s te d in th e r e le v a n t a c c o u n ts . If th e r e s u lts o f v e r ific a tio n n o t
a d ju s te d , is s u e n o te s in r e s p e c t o f is s u e s fr o m v e r ifie d s to c k a n d r e c e ip ts a fte r
th e c o m p le tio n o f v e r ific a tio n o f a n ite m s h o u ld n o t b e p o s te d in th e a c c o u n ts
till th e r e s u lt o f v e r ific a tio n is a d ju s te d , in r e s p e c t o f ite m s v e r ific a tio n o f w h ic h is
in p r o g r e s s a ll r e c e ip ts a n d is s u e s n o te d m u st b e in itia le d b y th e A S V , m ate r ia l s
p h y s ic a lly c h e c k e d a n d is s u e s a d d e d to th e is s u e s a n d r e c e ip ts fo r m p a r t o f th e
to ta l s to c k n ote d in F .B .).

O t h e r f e at u r e s t o b e lo o k e d in t o :

i) S V /IS A s h o u ld m a k e o u t a lis t o f ite m s h a v in g n o tr a n s a c tio n fo r tw o y e a r s

a n d m o r e ( it is c o n v e n ie n t to n o te in F .B . in th e r e m ar k s c o lu m n th e
d a te o f la s t is s u e tr a n s a c tio n a g a in s t th e r e s p e c tiv e ite m a n d c o m p ile th e
lis t th e r e fr o m ). S u c h lis t s h o u ld b e p r e p a r e d in tr ip lic a te a n d s u b m itte d
a lo n g w ith th e c o m p le tio n r e p o r t in th e p r e s c r i b e d fo r m . S p e c ia l
fe a tu r e s n o tic e d in th e c o u r s e o f v e r ific a tio n , ite m s w ith heav y
d is c r e p a n c y e tc ., d o u b tfu l tr a n s a c tio n s a n d o th e r ir r e g u la r itie s n o tic e d
s h o u ld b e s e p a r a te ly r e p o r te d a n d s u b m itte d a lo n g w ith th e c o m p le tio n
r e p o r t,

ii) S .V . s h o u ld c h e c k th e le d g e r b a la n c e s o f a ll im p o r ta n t ite m s h a v in g
c o m m e r c ia l u tility a n d v a lu e a n d th o s e o f d o m e s tic u s e . In r e s p e c t o f o th e r
ite m s a tle a s t th e b a la n c in g o f th e p a g e in w h ic h th e r e s u lt o f v e r ific a tio n is
a d ju s te d s h o u ld b e c h e c k e d ,

202
iii) S .V . s h o u ld e n s u r e th a t th e tr a n sfe r o f b a la n c e fr o m o n e le d g e r to a n o th e r
b e a r s th e c r o s s r e fe r e n c e a n d th e d a te d a tte s ta tio n o f th e s to c k h o ld e r .
T r a n s fe r o f b a la n c e fr o m o n e p a g e to a n o th e r in th e s a m e le d g e r s h o u ld
b e c r o s s c h e c k e d b y th e S .V . h im s e lf to e n s u r e c o r r e ctn e s s ,

iv ) Ite m s w ith ` n il 'b a la n c e s fr o m th e p r e v io u s v e r ific a tio n to th e c u r r e nt o n e

s h o u ld b e g o t c lo s e d b y th e s to c k h o ld e r . S .V e r ifie r n e e d n o t e n te r s u c h
ite m s in h is F .B . S V s h o u ld n o te in h is c o m p le tio n r e p o r t th e to ta l n u m b e r
o f s u c h n il ite m s c lo s e d ,

v) In r e s p e c t of is s u e s o f n e w ite m s fo r r e p la c e m e n t S .V.s h o u ld te s t c h e c k
a c c o u n ta l o f th e r e le a s e d ite m s ( ir r e g u la r ity n o tic e d s h o u ld b e r e p o r te d
fo r fo llo w u p a c tio n b y th e IS A d u r in g o v e r - h a u lin g o f A c c o u n ts ) . Ite m s
o f b r a s s , c o p p e r , p ip e s , p ip e fittin g s a n d ite m s o f d o m e s tic u s e a n d
c o m m e r c ia l u tility d e m a n d s p e c ia l a tte n tio n ,

v i) S o m e o f th e S .E .( W ) s m a in ta in s u b - g o d o w n to a v o id o p e n in g o f th e m a in
g o d o w n d a ily . S V /IS A s h o u ld k e e p in m in d th a t m a te r ia ls in th e s u b -
g o d o w n fo r m p a r t o f th e m a in s to c k a s b o r n e in th e d iffe r e n t le d g e r s . N o
a d ju s tm e n t s h o u ld b e c a r r ie d o u t in a n y s u b - le d g e r a n d it s h o u ld b e
e n s u r e d th a t b a la n c e s in th e m a in le d g e r s a r e n o t r e d u c e d in r e s p e c t o f
m a te r ia ls k e p t in th e s u b - g o d o w n . A n y ite m in th e m a in a n d s u b - g o d o w n
s h o u ld b e v e r ifie d o n th e s a m e d a y .

v ii) S V /IS A s h o u ld c h e c k u p a n d r e p o r t w h e th e r d e p a r tm e n ta l v er ific a tio n b y

th e d e p a r tm e nta l o ffic e r h a s b e e n c a rr ie d o u t p er io d ic a lly o r n o t, a s
p r e s c r ib e d in c o d e b o o k .

v iii) S V /IS A s h o u ld ensure th a t th e r e c e ip t e n tr ie s in th e D a ily

M a te r ia l T r a n s a c tio n R e g is te r a n d th e c o r r e s p o n d in g a c c o u n ta l o f r e c e ip t
in th e c o n c e r n e d le d g e r A /c . b e a r th e a tte sta tio n of th e s to c k h o ld e r a n d
th a t c r o s s r efe r e n c e o f th e le d g e r n u m b e r a n d fo lio th e r e o f is n o te d d o w n
a g a in s t th e r e le v a n t e n tr y in th e R e c e ip t R e g is te r p r e fe r a b ly n o tin g th e
d a te o f p o stin g .

ix ) S V /IS A s h o u ld e n s u r e th a t th e R e c e ip t R e g is te r c o n ta in s a ll th e d e ta ils a s
in p a r a .1 2 1 9 - S ( S l N o .1 to 8 ) a n d in a d d itio n th e q u a n tity a s in v o u c h e r
a n d th e q u a n tity a c tu a lly r e c e iv e d .

x) S V /IS A s h o u ld c h e c k u p th a t in d a y to d a y is s u e N o te s , ite m s is s u e d is
s e r ia lly n u m b e r e d a n d a lin e is d r a w n a g a in s t th e la s t s e r ia l n u m b e r to
p r e v e n t s u b s e q u e n t in te r p o la tio n o f a n y ite m . T h e p u r p o s e o f is s u e o f
m a te r ia l w h e th e r in r e p la c e m e n t, r e n e w a l e tc , m u s t b e o n r e c o r d in e a c h
is s u e N o te a n d c le a r a c k n o w le d g e m e n t is o n r e c o r d fr o m th e p a r ty to
w h o m m a te r ia l is is s u e d .

203
x i) In r e s p e c t of is s u e to o th e r sto c k h o ld in g s u b - o r d in a te s , p a ir in g o f th e
v e r ifie d c o p y o f th e Is s u e N o te s w ith th e b lo c k fo ils a n d p a ir in g o f th e 5 th
fo il o f v o u c h e r w ith th e b lo c k fo il a r e to b e c h e c k e d a n d r e s u lt th e r e o f
in c lu d e d in th e S V /IS A s r e p o r t,

x ii) T h e s y s te m o f is s u e o f b la n k is s u e N o te b o o k s to th e S e c tio n a l S u b -
o r d in a te s a n d r e tu r n o f c o m p le te d is s u e N o te b o o k s to th e s to c k - h o ld in g
S E ( w ) s h o u ld b e c h e c k e d a n d lo o p h o le s n o tic e d a r e r e p o r te d .

x iii) C e r ta in ite m s s a y A .C s h e e ts ( c o r r o d d e d o r p la in ) a r e id e n tifia b le in d iv id u a lly

a n d g e n e r a lly a c c o u n te d fo r in th e u n it o f n u m b e r a c c o r d in g to s iz e
( le n g th ) . B u t s o m e o f th e sto c k h o ld e r s m a in ta in a c c o u n t in th e u n it o f
S q . m e te r s ( p a r tic u la r ly in r e s p e c t o f p la in s h e e t) a n d in c a s e s o f
r e p la c e m e n t th e r e le a s e d o n e is a c c o u n te d fo r in n u m b e r w h ile th e is s u e
is in m e te r u n it. In s u c h c a s e s it is n e c e s s a r y to e n s u r e th a t th e to ta l s q .
m e te r s is s u e d c or r e s p o n d to th e r e le a s e in n u m b e r ( w ith r e a s o n a b le
a llo w a n c e ) a n d v ic e - v e r s a .

x iv ) In th e e v e n t o f a n y d o u b t in r e g a r d to is s u e tr a n s a c tio n s of c o m m e r c ia l
u tility v iz ., c e m e n t, tim b e r a n d th e lik e , c r o s s c h e c k m a y b e c a r r ie d o u t to
a s c e r ta in is s u e o f a n c illa r y ite m s to r e m o v e o r to e s ta b lis h s u c h d o u b t,
e .g . is s u e o f c em e n t fo r r e p a ir , m a in te n a n c e e tc. m u s t h a v e
c o r r e s p o n d in g is s u e o f s a n d e tc . a n d b o o k in g o f m a s o n a n d la b o u r e tc.

xv) In c a s e s o f tr a n s a c tio n s b e tw e e n tw o s u b - o r d in a te s , in th e e v e n t o f a n y
d o u b t, c r o s s c h e c k w ith th e pr io r a p p r o v a l of A A O ( S V ) s h o u ld b e c a r r ie d
o u t a n d r e s u lt th e r e o f is in c o r p o r a te d in th e r e p o r t.

1 3 .3 P h y s ic a l s t o c k t a k in g :

i) A ll m a te r ia ls in th e S E ( p .w a y ) 's H e a d Q r s . s tatio n s h o u ld o r d in a r ily b e

ta k e n u p fo r v e r ific a tio n fir s t b e fo r e p r o c e e d in g to c h e c k th o s e a lo n g th e
s e c tio n . If o n a n y lo g ic a l g r o u n d th is is n o t p o s s ib le , r e a s o n s th e r e o f
s h o u ld b e r e c o r d e d in F .B . a n d s ig n e d b o th b y th e S V a n d th e s to c k
h o ld e r . V e r ific a tio n o f m a te r ia ls a lo n g th e a lig n m e n t s h o u ld b e lo c a tio n -
w is e c o m m e n c in g fr o m o n e e x tr e m e e n d . L o c a tio n a s d e te r m in e d b y K M .
p o s t s h o u ld b e r e c o r d e d in th e F .B . D a ily s u m m a r y o f th e in v e n to r y is to b e
p r e p a r e d b y th e A S V a n d c o m p a r e d w ith th e in v e n to r y p a r tic u la r s r e c o r d e d
b y th e c u s to d ia n to a v o id c o m p lic a tio n s w ith c u s to d ia n a t th e e n d .

ii) A fte r c om p le tio n o f th e s to c k ta k in g o f a ll m a te r ia ls a t H .Q r s. S ta tio n a s

w e ll a s th o s e a lo n g th e T r a c k , a c e r tific a te s h o u ld b e o b ta in e d fr o m th e
s to c k h o ld e r th a t e n tir e s to c k o f a ll th e P .W a y m a te r ia ls h a v e been
c o r r e c tly , tr u ly a n d fu lly p r o d u c e d fo r v e r ific a tio n a n d c o r r e c tly v e r ifie d b y
th e S .V .

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iii) A c tu a l s to c k ta k e n s h o u ld th e n b e s u m m ar is e d m a ter ia l - w is e a c c o r d in g
to c la s s ific a tio n v iz . C la s s - I,II,S c r a p e tc . d u ly g iv in g e a c h ite m 's c r o s s
r e fer e n c e o f th e in itia l s to c k ta k in g . T h is is m o s t im p o r ta n t.

iv ) N e x t s ta g e is to c om p ile th e s u m m a r y o f a ll th e P .W a y m a te r ia ls a s p e r th e
c la s s ific a tio n .

v) Is s u e s fr om u n v e r ifie d s to c k a s s u m m a r is e d s h o u ld th e n b e a d d e d w ith th e
g r o u n d b a la n c e o f e a c h ite m a s to ta lle d in th e s u m m a r y . R e c e ip ts d u r in g th e
p e r io d o f v e r ific a tio n o r r e c e ip ts a fte r th e s u b m is s io n o f th e p r e v io u s r e tu r n
w h ic h h a v e n o t b e e n p o s te d in th e r e tu r n o n h a n d b u t p h y s ic a lly c o u n te d in
th e c o u r s e o f s to c k ta k in g s h o u ld th e n b e d e d u c te d to a r r iv e a t th e a c tu a l
b a la n c e .

v i) N e x t s ta g e is to w o r k o ut th e ite m - w is e d iffe r e n c e s b e tw e e n th e B o o k
b a la n c e a n d a c tu a l b a la n c e a s r e c o r d e d in th e F .B . T h is s h o u ld b e d o n e in
th e F .B . its e lf. T h e to ta l d iffe r e n c e o f a n item w ill th u s b e k n o w n .

v ii) A d ju s tm e n t s h o u ld th e n b e c a r r ie d o u t fo r e a c h o f th e item a c c o u n t - w is e
d is tr ib u tin g th e n e t d iffer e n c e p lu s o r m in u s a s th e c a s e m a y b e , w o r k e d o u t
in th e m a n n e r d is c u s s e d in th e pr e c e e d in g p a r a s . A s , fa r a s p o s s ib le th e r e
s h o u ld b e o n ly o n e a d ju s t m e n t fo r a n item w h ic h m a y a p p e a r in d iffe r e n t
a c c o u n ts .

1 3 .4 S o m e h in t s a n d g u id e lin e s :

i) S E ( P w a y ) o r h is a u th o r is e d r e p r e s e n ta tiv e m a y n o t b e in a p o s itio n to
a tte n d th e S V o n a ll th e d a y s . In th e e v e nt o f s u c h a s itu atio n th e S V
s h o u ld u tilis e th e tim e in c o n d u c tin g v o u c h e r c h e c k , If p h y s ic a l s to c k ta k in g
is w e ll in p r o g r e s s ,p r e p a r a tio n o f ite m w is e s u m m a r y fo r a c tu a l s to c k ta k e n
m a y a ls o b e d o n e d u r in g th is p e r io d . L e d g e r b a la n c in g o f ite m s b o r n e in
le d g e r s m a y a ls o b e c h e c k e d d u r in g s u c h p e r io d . S V s h o u ld e n s u r e th a t
tim e is n o t w a s te d fo r th e P W I's in a b ility to a tte n d s to c k ta k in g d u e to oth e r
u r g e n t w o r k . W h a te v e r is d o n e m u s t b e d o c u m e n te d b y th e S V in h is F .B .
w ith d a te .

ii) E n tr ie s in th e S u m m a r y m u st b e c le a r, c o m p le te a n d w ith cr o s s r efe r e n c e

e tc .

iii) D is c r e p a n c ie s o f a ll ite m s of s im ila r n a tu r e a n d c la s s ific a tio n m a y , a s fa r

a s p o s s ib le , b e in c lu d e d in th e s a m e p a g e o f th e fo llo w in g s to c k s h e e t( s ).

iv ) W h ile c o n d u c tin g v e r ific a tio n , th e S V m u s t b e v er y p a rtic u la r a n d c a r e fu l in

n o tic in g a n d n o tin g p a r tic u la r s o f s e c tio n , s iz e o f P .W a y item s lik e R a ils ,
S le e p e r s o f a ll d e s c r ip tio n s in th e F ie ld B o o k a n d it s h o u ld a ls o b e n o te d
w h ile p r e p a r in g th e s to c k s h e e ts.

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v) A S V s h o u ld a s c e r ta in fr o m th e sto c k h o ld e r w h e th e r ite m s o f s t o r e s in th e
A c c id e n t R e lie f T r a in a r e b o r n e in s e p a r a te le d g e r o r fo r m s p a rt o f th e m a in
s to c k . If fo r m s p a r t o f th e m a in s to c k, a c e rtific a te s h o u ld b e r e c o r d e d in th e
F .B . a n d s ig n e d b y th e s to c k h o ld e r . If b o r n e in s e p a r a te le d g e r s h o u ld b e
v e r ifie d a n d a d ju s te d s e p a r a te ly in th e r e le v a n t le d g e r .

v i) S E ( p .w a y ) m a y h a v e im p r e s t s to r e w h ic h s h o u ld b e k e p t in a s e p a r a te
e n c lo s u r e a n d b o r n e in s e p a r a te le d g e r A /c . S u c h ite m s a r e u s e d in
e m e r g e n c y a n d s h o u ld b e d is tin c tly m a r k e d to d is tin g u is h fr o m o th er s to c k.
Im p r e s t s tor e s s h o u ld b e s e p a r a te ly v e r ifie d . IS A /S V s h o u ld e n s u r e th a t
q u a n tity o f e a c h ite m o f im p r e st is a c c o r d in g to th e s a n ctio n e d
s c h e d u le and such s c h e d u le is n o t d is - p r o p e r tio n a te based on
c o n s u m p tio n in r e c e n t p a s t. Im p r e s t r e tu r n s ar e n o t m a n ip u la te d b y th e
c u s to d ia n .

v ii) In r e s p e c t of ite m s o f c u t p ie c e s o f R a ils a c c o u n te d fo r in th e u n it o f

r u n n in g le n g th , n o r m a lly o n ly o n e a c c o u n t s h o u ld b e m a in ta in e d fo r e a c h
s e c tio n a n d c a te g o r y o f r a il. M a in te n a n c e o f a c c o u n t fo r in d iv id u a l le n g th
o n ly in fla te s th e n u m b e r o f ite m s .

v iii) IS A s d u r in g in s p e c tio n s h o u ld e n s u r e th a t th e th e ft r e g is te r is m a in ta in e d
a n d c a s e s o f r e p o rte d th e fts a r e p u r s u e d a n d fin a liz e d w ith th e le a s t
p o s s ib le d e la y .

1 3 .5 R A IL S O F D IF F E R E N T T Y P E S A N D S T A N D A R D L E N G T H :

T h e fo llo w in g a r e fo r g u id a n c e s u b je c t to fr a c tio n a l v a r ia tio n s to b e

ig n o r e d .

90R H e ig h t o f th e r a il 1 4 3 m m ., B a s e w id th - 1 3 7 m m ., w id th o f - --

( 9 0 lb s .p e r y d .) : w id th of w e b - 1 4 m m ., d e pth o f h e a d - 4 3 .9 m m ., d e p th of
b o tto m fla m e

B r itis h S td . le n g th . M e tr ic s y ste m le n g th ( i.e . p r e s e n t le n g th )

3 0 ',3 3 '- 0 , 3 6 '- 0 , 8 m ts ., 9 m ts ., 1 0 m ts , 1 2m ts . a n d 1 3 m ts .( S h o rt
3 9 '- 0 a n d 4 2 '- 0 w e ld e d P a n e l r a ils o f th is s e c . 3 6 m ts . a n d
3 9 m ts.)

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R A IL S U S E D A T P R E S E N T :

5 2 K g . r a ils i.e . 5 2 K g . p e r m e tr e:

H e ig h t o f r a il- 1 5 6 .3 m m ., B a s e w id th - 1 3 6 .3 m m . W id th o f h e a d 6 7.3 m m
W e b - 1 8 .2 m m , D e p th o f h e a d - 5 0 .8 5 m m ., D e p th o f b o tto m fla n g e 2 9 .1 m m
( d iff e r e n c e m a y b e ig n o r e d ) .

1 0 5 lb s . r a il: 1 0 5 lb s . p e r y d . ( o th e r fe a tur e s s a m e a s 5 2 K g r a ils ).

6 5 K g . r a ils ( 1 3 5 lb s .) - 6 5 K g . p e r m t. o r 1 3 5 lb s . p e r y d . H e ig h t o f
r a il- 1 7 9 .0 m m .,1 5 0 .0 m m . W id th o f h e a d
7 7 .0 m m .,W id th of W e b - 1 8.0 m m .,h e a d 4 7 . 0 m m .,
D e p th o f b o tto m fla n g e - 3 1 .5 m m .

6 0 K g . R a ils : ( 6 0 K g s . p e r m e ter )

H e ig h t o f r a il- 1 7 2 .0 m m . B a s e w id th - 1 5 0 .0 m m . W id th o f h e a d
- 7 4 .3 m m . r e d u c e d to 7 2.0 m m . a t to p h e a d . W id th o f W e b - 1 6 .5
m m . a t N e u tr a l h o r iz o n h e a d - 5 1 .0 m m . D e p th o f b o tto m
F la n g e - 3 1 .5 m m .

D IF F E R E N T T Y P E S O F P O IN T S & C R O S S IN G S : L A Y O U T S E T C . E T C .

a ) S c is s o r c r o s s in g 1 in 1 2 : T w o a c u te c r o s s in g 1 in 6
T w o o b tu s e c r o s s in g 1 in 6
F o u r a c u te c r o s s in g 1 in 1 2
F o u r s e ts o f S w itc h e s 2 1 '.0 " lo n g .

b ) S c is s o r c r o s s in g 1 in 8 1/2 : 2 a c u te cr o s s in g 1 in 4 1 /2
2 o b tu s e c r o s s in g 1 in 4 1/2
4 a c u te c r o s s in g 1 in 4 1 /2
4 s e ts S w itc h e s 1 5 '- 6 " lo n g

c ) D ia m o n d c r o s s in g : is m a d e u p of tw o o r d in a r y c r o s s in g s a n d tw o
o b tu s e c r o s s in g s ( T h r o u g h D ia m o n d )

) D ia m o n d c r o s s in g : S in g le s lip 1 in 8 1 /2
T w o o b tu s e c r o s s in g 1 in 8 1 /2
T w o a c u te c r o s s in g 1 in 8 1 /2
T w o s e ts o f S w itc h e s 1 5 '- 6 " lo n g

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 ii) D ia m o n d c r o s s in g - d o u b le s lip 1 in 8 1 /2
T w o o b tu s e c r o s s in g 1 in 8 1 /2
T w o a c u te c r o s s in g 1 in 8 1 /2
F o u r s e ts o f S w itc h e s 1 5 ' - 6 " lo n g

T u r n o u t - C o m p o n e n t p a r ts c o m p r is e s o n e a c u te c r o s s in g a n d o n e s e t
S w itc h .

i) W h ile 1 in 1 2 - L e n g th of c r o s s in g 1 9 '- 7 ", L e n g th of S w itc h 2 1 '- 0 "( C o m p o n e n ts

o f S w itc h g iv e n b e lo w )

ii) W h ile 1 in 8 1 /2 - L e n g th of X 'in g 1 5 '- 9 ", le n g th o f S w itc h 1 5 '- 6 "

C o m p o n e n t p a r t s o f c r o s s in g :-

1 ) C r o s s in g o n e n u m b e r
2 ) C h e c k r a il tw o
3 ) C .I. B lo c k 6 + 4 = 1 0
4 ) B o lts a n d n u ts = 1 0
5 ) G a u g e tie P la te fo r cr o s s in g = 1 ( o n ly in c a s e o f w o o d e n
la y o u t )
6 ) D is ta n t B lo c k fo r 1 in 1 2 = 2 w ith b o lts a n d n u ts .

C o m p o n e n t p a r t s o f S w it c h : -

1 ) S to c k r a il 1 in 1 2 = 3 6 '- 0 " ( 2 N o s .) , S to c k r a il 1 in 8
1 /2 = 3 0 '- 0 " ( 2 N o s .)
2 ) T o n g u e r a il 1 in 1 2 = 2 5 '- 0 " ( 2 N o s .) , T o n g u e r a il 1 in 8
1 /2 = 1 5 '- 6 " ( 2 N o s .)
3 ) H e e l B lo c k = 2 N o s .

4 ) B o lts & N u ts in 1 in 1 2 = 4 N o s . B o lts & N u ts in 1 in 8 1 /2 = 8 N o s .

5 ) D is ta n t B lo c k in 1 in 1 2 = 1 0 ( 9 0 R ) /1 2 ( 5 2 K g . ) w ith b o lts &

N u ts 1 in 8 1/2 = 8

S tr e tc h e r b a r w ith b r a c k e t a n d lu g = L e a d in g 1 N o .

F o llo w in g fo r 1 in 8 1 /2 = 1 N o . F o llo w in g fo r 1 in 1 2 = 2 N o s .

208
F o r w o o d e n la y o u t o n ly -

1 ) G a u g e tie P la te fo r S w itc h - 1
2 ) S lid e C h a ir fo r 1 in 1 2 = 2 4 , S lid e C h a ir fo r 1 in 8 1 /2 = 1 8
3 ) S lid e C h a ir s a r e w ith S tu d B o lts o f e q u a l n u m b e r .

C o m p le t e C S T - 9 s le e p e r c o m p r is e s o f -

1) C S T - 9 P la te = 2 N o s . ( or d in a r y o r r e v e r s e J a w )
2) L o n g tie b a r = 1 N o .
3) S p lit c o tte r = 4 N o s .
4) T w o w a y s k e y = 2 N o s .( N o t r e q u ir e d in C S T - 1 1 s le e p e r s
w h e n p a n d r o lc lip s 2 N o s . a r e u s e d .)

In S te e l tr o u g h s le e p e r s , th e fo llo w in g a r e r e q u ir e d

1 ) O n e ste e l tr o u g h s le e p e r
2 ) M .S. lo o s e J a w - 4
3) Two W ay Keys - 4
Or
P a n d r o lC lip - 4 ( in h ig h s p e e d r o u te o n ly ) & r u b b e r
p a d s - 2 ( M .S . J a w a n d k e y s n o t r e q u ir e d ) .

T y p e s o f B e a r in g P la t e s & c o m p o n e n t f it t in g s u s e d in w o o d e n la y o u t

i) M .S . C a n te d b e a r in g P la t e i) e ith e r d o g s p ik e s 4 or r a il s c r e w 4
ty p e
ii) A n ti C r e e p b e a r in g p la te ii) ( a ) e ith e r s c r e w s p ik e s 4 N o s . or
round
( b) K e y s o n e o r tw o a c c o r d in g to
ty p e

iii) P la in B e a r in g P la te fo r iii) E ith e r d o g s p ik e o r r a il s c r e w .

P o in ts & C r o s s in g s

F is h P la t e s - t y p e s a n d t h e ir u s e .

i) O r d in a r y F is h P la te ( s iz e d iffe r s U s e d in s im p le jo in ts o f r a ils
a c c o r d in g to th e s e c . of r a il) .

ii) C o m p o u n d F is h P la te ( fo u r fis h
p la te s c o m p r is e o n e s et e a c h w ith
in d iv id u a l in s c r ip tio n v iz . O /R ,
I/R , O /L , I/L . ( o u t r ig h t, in r ig h t
o u t le ft, in le ft)
U s e d in r a il jo in ts w h e r e th e
th e jo in t o u t of d iffer e n t
s e c. of r a ils .

209
iii) J u g g le F is h P la te ( u n it is in s e t c om p r is in g o f tw o p la te s , tw o
c la m p s w ith b o lts )

iv ) T h e r e m a y b e oth e r s p e c ia l ty p e fis h p la te s e ith e r m a n u fa ctu r e d o r

a lte r e d fo r s p e c ific jo in ts .

D if f e r e n t t y p e s o f S p ik e s & t h eir u s e

i) D o g S p ik e s o f siz e s : M a y b e u s e d w ith b e a r in g p la te o r w ith o u t

b e a r in g p la te .

ii) R a il s c r ew s : -do- -do-

D ir e c tly u s e d b e tw e e n th e r a il & s le e p e r .

iii) S c r e w s p ik e s : U s e d w ith A n ti- C r e e p B e a r in g p la te to fix u p

th e b e a r in g p la te s le e p e r , a n d n o t
c om in g in d ir e c t to u c h w ith th e r a il.
a ls o w ith s lid e c h a ir .

iv ) R o u n d s p ik e s : -do - -do-

D if f e r e n t t y p e s o f W o o d e n S le e p e r s :

i) O r d in a r y s le e p e r 9 '- 0 'x 1 0 'x 5 '(M a y b e of h a r d w o o d ( s a l) o r tr e a te d ).

ii) S le e p e r fo r p o in ts a n d c r o s s in g s o f s iz e s ( H a r d w o o d - S a l) .

iii) B r id g e tim b e r o f s iz e s ( H a r d w o o d - S a l) .

iv ) S le e p e r b lo c k s ( g e n e r a lly m a n u fa c tu r e d o u t o f u n s e r v ic e a b le w o o d e n
s le e p e r s fo r d e e p s c r e e n in g w o r k to e n s u r e s a fe ty o f tr a c k . A ls o u s e d fo r
p u r p o s e s i) d is ta n c e u s e d in p la tfo r m a r e a . ii) in tu r n o ut.

N .B . : U n s e r v ic e a b le a n d s c r a p s le e p e r s m a y b e u s e d fo r th e fo llo w in g p u r p o s e s
i) a s d u n n a g e n e e d n o t to b e r e d u c e d fr o m s to c k A /c . A s e p a r a te r e g is te r
s h o w in g th e d e ta ils o f u s e to b e m a in ta in e d ii) fo r r e p a ir in g b u ffe r iii) te m p o r a r y
g a n g h u t o r c h o w k id a r i h u t, b o u n d a r y w a ll, le v e l c r o s s in g p a v e m e n t, r e p a ir in g
tr o lle y , m a n u fa c tu r in g w o o d e n p lu g e tc . ( in r e s p e c t o f iii) to b e a s c e r ta in e d
w h e th e r th e te m p o r a r y g a n g h u t e x is ts , if a b a n d o n e d , th e r e le a s e a c c o u n ta l
s h o u ld b e c r o s s c h e c k e d .

210
Types of keys:

1 ) K e y s m a y b e o f tw o w a y k e y o r o n e w a y k e y -
2 ) T w o w a y k e y m a y b e or d in a r y , o v e r - s iz e d , n o n - r e m o v a b le ,
3 ) O n e w a y k e y is o n ly o f o n e ty p e

N .B . - IS A /S V to k e e p in v ie w th a t tw o w a y o v e r - s iz e c a n n ot n or m a lly b e s e t - off
a g a in s t o n e w a y k e y .

S u r p lu s P .W a y m a t e ria ls h e ld o n lin e . C la s s if ic a tio n , m a in t e n a n c e o f

A c c o u n t s a n d d is p o s a l.

a ) A ll P .W a y m a ter ia ls r e le a s e d o r le ft o v e r afte r c o m p le tio n of w o r k s /r e n e w a l

e tc . a r e te rm e d a s "s u r p lu s sto r e s - P .W a y ". S u c h s u r p lu s s t o r e s n o r m a lly
c o m p r is e o f t h e f o llo w in g .

i) N e w m a t e ria ls r em a in in g u n - u tilis e d a n d n o lo n g e r r e q u ir e d
ii) S e c o n d h a n d m a t e r ia ls w h ic h c a n b e r e - u s e d .
iii) N e w /s e c o n d h a n d o b s o le t e m a t e ria ls .
iv ) T h o s e a c t u a ll y s c r a p b e in g n o t u s a b le .

b ) A ll P .W a y m a te r ia ls , im m e d ia te ly a fte r th e ir r e le a s e fr o m w o r k s a r e r e q u ir e d to
b e s o r te d o u t b y th e S E ( P .w a y ) , th e p u r p o s e b e in g to e n s u r e b e s t p o s s ib le u s e o f
th e r e le a s e d ite m s .

c ) A fte r b e in g s o rte d o u t in th e m a n n e r s t a te d a b o v e th e P .W a y ite m s a r e

r e q u ir e d to b e in s p e c te d a n d c la s s ifie d b y th e A s s is ta n t E n g in e e r in a c c o r d a n c e
w ith th e d e ta ile d in s tr u c tio n s c o n ta in e d v id e p a r a 7 1 6 a n d th e r e a fte r p a in t
m a r k e d a s p e r p a r a 6 6 6 of th e In d ia n R a ilw a y W a y a n d W o r k s M a n u a l fo r th e
E n g in e e r in g D e p a r tm e n t.

d ) W ith a v ie w to e n s u r in g p r o m pt d is p o s a l o f s u r p lu s m ate r ia ls , th e R a ilw a y

B o a r d in th e ir le tte r s N o s .6 7 /W 6 /T K /1 2 dt 1 7 .8 .6 8 a n d 6 8.A C .II/2 2 /1
d t.1 3 .9 .6 8 h a v e is s u e d in s tr u c tio n s fo r th e a c c o u n ta l of s u r p lu s P.W a y m ate r ia ls
b y o p e n in g o f n e w s u s p e n s e h e a d s o f A c c o u n ts u n d e r th e c ate g o r ie s o f
"S u r p lu s E n g in e e r in g P .W a y " a n d "S u r p lu s S to r e s a w a itin g s a le ".

e ) T o q u ic k e n th e pr o c e s s o f d is p o s a l o f s u r p lu s s to r e s, B o a r d h a v e g iv e n
p a r tia l r e la x a tio n to th e p r o c e d u r e o f c o n stitu tio n o f S u r v e y C o m m itte e in r e s p e c t
o f s c r a p P .W a y m ate r ia ls w h ic h a r e d is p o s e d o f b y s a le to o th e r G o v e r n m e nt
D e p a r tm e n ts o r to pr iv a te p a rtie s ( B o a r d 's le tte r N o .6 4 /R S ( G ) /7 0 9 /1 7 dt.4.5 .6 5
a n d 6 5 R S ( G )/7 0 9 /9 d t.2 2 .9 .6 5 & 1 3 .6.6 6 ) .

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1 3 .6 A s p e c t s t o b e k n o w n t o IS A s /A S V s a b o u t E n g in e e r in g D e p t .( P .W a y
m a t e r ia ls) :-

P .W a y : S le e p e r s .

i) T h e a v e r a g e life o f w o o d e n s le e p e r s v a r ie s a c c o r d in g to th e k in d of tim b e r.

ii) T h e life o f C .I. s le e p e r is r e c o r d e d to b e 3 5 to 5 0 y e ar s a n d th e life o f

s te e l s le e p e r s is r e c o r d e d to b e 3 5 to 4 0 y e a r s .

S t a c k in g : -

i) N e w s le e p e r s s h o u ld b e s ta c k e d in a c c o r d a n c e w ith th e s k e tc h a s in p a r a
6 4 8 o f th e W .W .M a n n u a l. S ta c k in g s h o u ld b e in lo ts o f 1 0 0 a n d c o v e r e d
w ith 1 5 0 m m ( 6 in c h e s ) o f e a r th a s a p r ote c tiv e m e a s u r e.

ii) T r e a te d w o o d e n s le e p e r s , r e le a s e d s e c o n d h a n d a n d s c r a p w o o d e n
s le e p e r s a w a itin g d is p o s a l m a y b e s ta c k e d in h o r iz o n ta l tie r s e a c h s ta c k
b e in g c o v e r e d w ith 1 5 0 m m ( 6 ") la y e r o f e a rth .

iii) A fir e z o n e o f 1 0 m e te r s ( 3 0 ') in w id th s h o u ld b e le ft a r o u n d e a c h g r o u p o f

2 5 s ta c k s a n d k e p t c le a r o f g r a s s a n d o th e r c om b u s tib le m a te r ia l,

iv ) W o o d e n s le e p e r s la id o n th e tr a c k , th e y e a r o f la y in g s h o u ld b e c u t o r
b r a n d e d o n e a c h s le e p e r a t th e c e n te r o r o n e e n d o m ittin g th e fir s t tw o
fig u r e s o f th e c e n tu r y . T h u s 4 2 , in d ic a te , th a t th e s le e p e r w a s la id in
th e y e a r 1 9 4 2 .

A ) C la s s if ic a tio n a n d m a r k in g of r ails et c . A ll p e r m a n e n t w a y m a ter ia ls s h o u ld

b e d is tin g u is h e d a s fo llo w s : -

i) C la s s I - -- - - R a ils – 1 3 m e te r s- - -- - y e llo w .
R a ils – 1 2 m e te r s -- -- - B lu e .
R a ils – 1 1 m e te r s - -- -- w h ite .
R a ils – 9 m e te r s -- - -- - g r e e n .

ii) C la s s II ( a ) - S e c o n d h a n d r a ils fit to b e r e- la id in th e r u n n in g

lin e - E n d s to b e p a in te d w ith a d a u b o f w hit e .

iii) C la s s II ( b ) - R a ils fit to b e r e - la id in n o n - r u n n in g lin e

s id in g s - E n d s to b e p a n te d w ith d a u b o f y e llo w .

iv ) U n s e r v ic e a b le r a ils n o t fit fo r u s e - E n d s to b e p a in te d w ith a

daub of Red.

212
( B ) F o r o t h e r t r a c k m a t er ia ls lik e s le e p e r s e t c.

i) C la s s II i.e . s e c o n d h a n d fit fo r u s e in tr a c k w o r k s - E n d s to b e p a in te d w ith

a d a u b o f w h it e .

ii) U n s e r v ic e a b le n o t fit fo r u s e- E n d s to b e p a in te d w ith a d a u b o f r e d .

It s h o u ld b e e n s u r e d b y th e A s s is ta n t E n g in e e r a n d S E ( p .w a y ) th a t
m a te r ia ls o f e a c h c la s s in c lu d in g fittin g s a r e s e p a r a te ly sta c k e d for c o n v e n ie n c e
o f a c c o u n tin g a n d d e s p a tc h a n d in d ic a tio n p la te s e r e c te d th e r e a t.

S t a c k in g o f r a ils : In s ta c k in g o f r a ils c a r e s h a ll b e ta k e n th a t -

i) th e g r o u n d is le v e le d .
ii) th e r a ils a r e s u p p o r te d a t le a s t a t fo u r p o in ts in th e ir le n g th .
iii) r a ils o f o n e s e c tio n a n d o f o n e le n g th a r e sta c k e d s e p a r a te ly .

1 3 .7 M ain t e n a n c e o f init ial a c c o u n t s b y t h e E n g in e e r in g S u b o r d in a t e s -

S E ( P .w a y ) ( V id e C E /S C ‟s C ir c u la r N O .1 1/6 8 d t .2 5.3 .1 9 6 8 )

T h e v a r io u s c a t e g o r ie s o f s t o r e s g e n e r a lly d e a lt w it h b y t h e
E n g in e e r in g in s p e c to r s a r e in d ic a te d b e lo w :

a) Im p r e st S tor e s .
b) S to r e s o b ta in e d for s p e c ia l w o r k s .
c) S u r p lu s s to r e s .
d) C o n s u m a b le a n d p e tty s tor e s .
e) T o o ls a n d P la n t.
f) D e a d S to c k
g) C lo th in g a n d w a te r p r o o f g a r m e n ts.

R e s p o n s ib ilit y f o r t h e c u s t o d y o f t h e s t o r e s :

i) T h e S E ( p .w a y ) in c h a r g e o f th e s e c tio n is g e n e r a ll y r e s p o n s ib le fo r th e
c o r r e c t c u s to d y a n d a c c o u n ta l o f s to r e s u n d e r h im ; th e d ir e c t
r e s p o n s ib ility , h o w e v e r , d e v o lv e s o n th e S to r e s C le r k u n d e r h im in r e s p e c t
o f c u s to d y a n d a c c o u n ta l of th e fo llo w in g c a te g o r ie s o f s to r e s .

a) C o n s u m a b le a n d p e tty s to r e s.
b) T o o ls a n d P la n t.
c) D e a d S to c k
d) C lo th in g a n d w a te r p r o o f g a r m e n ts,

213
ii) F o r th e fo llo w in g c a te g o r ie s o f s to r e s w h ic h a r e g e n e r a lly s p r e a d o u t o n
lin e a w a y fr o m h e a d q u a r te r s of th e In s p e c to r th e r e s p o n s ib ility w ill b e th a t
o f th e S E /J E in - c h a r g e o f th e s e c tio n .

a ) Im p r e s t s to r e s.
b ) S to r e s o bta in e d fo r s p e c ia l w o r k s .
c ) S u r p lu s s to r e s .

1 3 .8 D a ily M a t e ria l T r a n s a c t io n R e g is t e r ( D M T R ) .

A D a ily M a te r ia l T r a n s a c tio n R e g is te r ( D M T R ) in th e p r e s c r ib e d p r o fo r m a
s h a ll b e m a in ta in e d b y a ll In s p e c to r s . A ll r e c e ip t o f s to r e s in th e In s p e c to r s O ffic e
a n d a ll is s u e s o f S to r e s fr om th e o ffic e a r e to b e e n te r e d in th is b o o k a lo n g w i th a
r e c o r d o f o th e r tr a n s a c tio n s th a t h a p p e n a lo n g th e lin e , b a s e d o n th e fie ld d a y
b o o k s o f r e c e ip ts a n d is s u e s . T h e D M T R B o o k s h o u ld b e s p e c ia lly p r in t e d
w it h m e c h a n iz e d s e r ia l n u m b e r a n d it s h o u ld b e m a in t a in e d s e p a r a t e ly f o r
t h e f in a n c ia l y e a r . It is r e ite r a te d th a t n o d ir e c t p o s tin g o f le d g e r is d o n e fo r a n y
o f th e a b o v e c ate g o r ie s o f s tor e s . A ll tr a n s a c tio n s m u st fir s t a p p e a r in th e
D M T R a n d th e n tr a n s fe r r e d to th e le d g e r s , g iv in g s im u lta n e o u s ly a c r o s s
r e fe r e n c e in th e D M T R in th e r e le v a n t c o lu m n .

P le a s e r e fe r p a r a 3 .6 2 ( a ) o f th is M a n a u l fo r d e ta ile d n o te s .

1 3 .9 F ield B o o k o f R e c e ip t s a n d Is s u e s :

A c o m b in e d fie ld b o o k o f r e c e ip ts a n d is s u e s in a h a n d y s to r e s n o te
b o o k fo r m s h a ll b e m a in ta in e d b y e a c h S .E . T h e s e b o o k s m a y b e g e n e r a lly fo r
in d iv id u a l s a n c tio n e d w o r k s . S to r e s fo r m o r e th a n o n e w o r k c a n a ls o b e
r e c o r d e d in o n e fie ld b o o k b y a llo ttin g s e p a r a te p a g e s fo r e a c h w o r k . A n
in d e p e n d e n t fie ld b o o k w ill b e k e p t b y e a c h J .E /S .E. fo r a ll s to r e s o th e r th a n fo r
s a n c tio n e d w o r k s .

W h e n e v e r m a te r ia ls a r e r e c e iv e d a lo n g th e lin e th e J .E ./S .E . in w h o s e
m a in te n a n c e ju r is d ic tio n th e m a te r ia l is r e c e iv e d , w ill v e r ify th e r e c e ip ts a n d
m a k e n e c e s s a r y e n tr ie s o n th e r e c e ip t s id e o f th e fie ld b o o k . Is s u e s to w o r k s w ill
s im ila r ly b e p o s te d in th e s a m e fie ld b o o k .

T h e s e fie ld b o o k s w ill b e b r o u g h t o n c e in a w e e k / fo r tn ig h t fr om th e fie ld to

th e J .E ./ S .E .'s O ffic e fo r p o s tin g in th e D M T R , th e r e b y e n s u r in g th a t th e
tr a n s a c tio n s d o n e b y th e s u b o r d in a te s w o r k in g u n d e r th e s to r e s h o ld e r s a r e
th
c o r r e c tly b r o u g h t to a c c o u n t. T h e d a te s fo r th is w ill b e 1 s t a n d 1 6 . W o r k w ill b e
d o n e o n th e n e x t w o r k in g d a y .

214
 The F ie ld Books w h ic h are m ain t a in e d by th e c u s t o d ia n s
( S E ( p w a y ) /S E ( w )) o f E n g in e e r in g D e p a r t m e n t s h o u ld b e in p r e s c rib e d
p r o f o r m a a s m e n t io n e d in t h e E n g in e e r in g C o d e . P r e s e n tly , th e c u s to d ia n s a r e
m a in ta in in g F ie ld B o o k s in p r iv a te n o te B o o k s w h ic h is n o t c o r r e c t. T h e s e F ie ld
B o o k s s p e c ia lly p r in te d w ith m e c h a n is e d s e r ia l n u m b e r a n d it s h o u ld b e
s u p p lie d to a ll th e c u s to d ia n s . ASVs d u r in g th e ir v e r ific a tio n s h o u ld v e r ify
w h e th e r p r in te d F ie ld B o o k s a r e b e in g u s e d b y th e c u s to d ia n s o r n o t. If n o t, it
s h o u ld b e r e p o r te d in th e ir N a r r a tiv e R e p o r t a n d th e c o n c e r n e d IS A s h o u ld b r in g
it to th e n otic e o f th e c o n c e r n e d In c h a r g e O ffic e r .

F ie ld B o o k s a r e im p o r ta n t b a s ic r e c o r d s . It s h o u ld b e s e e n th a t s u c h
im p o r ta n t r e c o r d s a r e n o t n e g le c te d a n d a r e b e in g m a in ta in e d p r o p e r ly . It is a ls o
to b e e n s u r e d th a t th e s e B o o k s a r e p r o p e r ly p o s te d a n d s e n t in tim e to t h e ir
s to r e in c h a r g e w ith th e r e s u lt pr o p e r a c c o u n ta l o f m a te r ia ls is e n s u r e d .

W h e n e v e r th e r e is a s h o r tfa ll o f r e le a s e s , c o m p a r e d to th e C la s s - I
m a te r ia ls is s u e d , p r o p e r r e a s o n s s h o u ld b e fu r n is h e d b y th e S E ( p .w a y ) fo r s u c h
d e fic ie n c ie s o f r e le a s e s c o r r e s p o n d in g to th e is s u e o f C la s s - I m ate r ia ls . D u r in g
th e c h e c k o f F ie ld B o o k s o f S E ( p .w a y ) 's b y th e IS A s /A S V s , if th e r e is a
d e fic ie n c y o f r e le a s e s in c o r r e s p o n d in g to th e is s u e s o f C la s s - I m a te r ia ls a n d if
n o p r o p e r r e a s o n s a r e n o t fo rth c o m in g , s u c h d e fic ie n c ie s s h o u ld b e in v e s tig a te d .

1 3 .1 0 Im p r e s t s t o r e s :

In s p e c to r s a r e r e q u ir e d to h a v e c e r ta in ite m s o f S to r e s o n im p r e s t to
m e e t th e ir r e q u ir e m e n ts d u r in g e m e r g e n c ie s . T h e s c a le o f im p r e s t for e a c h
s e c tio n w ill b e fix e d b y th e C E o r D R M 's a s p e r e x ta n t o r d e r s.

T h e a c c o u n t o f im p r e s t s to r e s is to b e k e p t in th e fo r m o f le d g e r o n fo r m E -
1714.
A n y e a r ly r e tur n for th e o p e r a te d ite m s o n ly is to b e s u b m itte d o n fo rm
N o .E - 1 7 1 7 ( r e v is e d ) . T h e J E /S E w ill s u b m it th is r etu r n d ir e c t ly to th e D E N .
A fte r s c r u tin y in th e D iv is io n a l O ffic e th e r e q u ir e m e n t o f m a ter ia ls to r e c o u p th e
s to r e s o f th e J E /S E w ill b e s e n t to th e S E N ( S to r e s ) w h o w ill a r r a n g e fo r th e
r e c o u p m e n t of th e ite m s u s e d u p .

1 3 .1 1 S u r p lu s s t o r e s :

T h e a c c o u n t o f s u r p lu s sto r e s s h a ll b e m a in ta in e d s e p a r a te ly for P .W a y
m a te r ia ls a n d m ate r ia ls o th e r th a n P .W a y . A le d g e r is to b e m a in ta in e d o n fo rm
E - 1 7 1 4 ( R e v is e d ) . M o n th ly r e tur n s for a ll o p e r a te d ite m s o f P .W a y m ate r ia ls o n
fo r m 1 7 1 7 - E ( R e v is e d ) w ill b e p r e p a r e d in q u a d r u p lic a te a n d s u b m itte d b y th e
S E s to th e A E N in tr ip lic a te . A E N o n r e c e ip t o f th e r e tu r n, w ill in s p e c t th e
s to r e s , e x a m in e th e a c c o u n ts a n d c e rtify th e c la s s ific a tio n o f th e s u r p lu s
s to r e s a s p e r p a r a 7 1 6 of W a y & W or k s M a n u a l a n d for w a r d th e r e tu r n in
tr ip lic a te to th e D iv is io n a l O ffic e .

215
 T h e D iv is io n a l O ffic e a fte r c h e c k in g th e r etu r n w ill fo r w a r d o n e c o p y to th e
S to r e s D e p a r tm e n t a n d th e s e c o n d c o p y to th e S E N ( S to r e s ) a n d w ill k e e p th e
th ir d c o p y fo r th e ir r e c o r d . D is p o s a l o f s u c h s u r p lu s s to r e s b y e ith e r tr a n s fe r to
o th e r w o r k s o r D iv is io n s o r b y r e tu r n to S to r e s D e p o t th r o u g h D S .8 s h o u ld b e
a r r a n g e d fo r b y th e D iv is io n a l E n g in e e r c o n c e r n e d . In th e c a s e o f o th e r s to r e s ,
th is s h o u ld b e d o n e in c o n s u lta tio n w ith th e s to r e s b r a n c h.

T h e S E s h a ll s u b m it r e tu r n s in r e s p e c t of a ll ite m s e v er y h a lf y e a r fo r th e
p e r io d e n d in g 3 1 s t M a r c h a n d 3 0 th S e p te m b e r o n a fo r m 1 7 1 7 E . S u r p lu s s to r e s
s h o u ld , a s fa r a s p o s s ib le , b e k e p t d o w n to th e v e r y m in im u m b y r e tu r n in g th e
s to r e s o f th e s to c k ite m s fo r w h ic h n o u s e is v is u a lis e d in th e n e a r fu tu r e . A ll
u n s e r v ic e a b le ite m s s h o u ld b e s e n t to th e n o m in a te d S c r a p d e p o t o n D S - 8 .

If th e m ate r ia ls a r e tr a n s fe r r e d to s om e w o r k u n d e r th e s am e In s p e cto r
o r t o a w o r k u n d e r a n o th er In s p e c tor , th e a d ju s tm e n t s h o u ld b e e ffe c te d th r o u g h
R E -9B .

1 3 .1 2 C o n s u m a b le a n d P e t t y S t o r e s : -

S E /J E s r e c e iv e c o n s u m a b le a n d p e tty s to r e s s u c h a s K .O il, g r e a s e , b a c k
o il, c e m e n t, etc . F o r e a c h s u c h c o m m o d ity , a q u a r te r ly q u o ta is fix e d b y th e
D E N a n d th e s to r e s a r e r e c e iv e d fr o m S to r e s D e p o t. T h e s e s a n c tio n e d
s c h e d u le s s h o u ld b e file d c a r e fu lly a n d p r o d u c e d to in s p e c tin g o ffic ia ls , if c a lle d
fo r . T h e q u a n titie s fix e d s h o u ld b e e x h ib ite d in th e in d iv id u a l a c c o u n ts .

F o r e a c h ite m a s e p a r a te ta lly b o o k is to b e o p e n e d a n d r e c e ip ts a n d
is s u e s s h o u ld b e p o s te d d a y to d a y a n d in itia le d . T h e g r o u n d b a la n c e m u s t
a lw a y s b e c h e c k e d a n d ta llie d w ith th e b o o k b a la n c e . A q u a r te r ly r e tu r n o f
m a te r ia ls is to b e s u b m itte d .

In th e c a s e o f c o n s u m a b le a n d p e tty sto r e s u n d e r S E ( P .W a y ) th e c u s to d y
a n d a c c o u n ta l o f th e s e s to r e s is th e r e s p o n s ib ility o f th e S to r e s C le r k . T h e
S E /J E s h o w e v e r , a r e r e q u ir e d to c a r r y o u t a b i - m o n th ly v e r ific a tio n o f a ll th e s e
ite m s u n d e r c u s to d y o f th e S to r e s C le r k s a n d to s e e th a t th e g r o u n d b a la n c e
ta llie s w ith th e L e d g e r b a la n c e . T h is w ill m a k e a n e ffe c tiv e c h e c k o f th e ir
c u s to d y a n d e n s u r e S E /J E s th e o v e r a ll r e s p o n s ib ility o f th e sto r e s .

1 3 .1 3 T o o ls a n d P la n t :-

T h e c u s to d y a n d a c c o u n ta l o f to o ls a n d p la n ts u n d e r th e S E ( p w a y ) s a ls o
w ill b e th e r e s p o n s ib ility o f th e S to r e s C le r k s . A c c o u n t o f a ll th e to o ls a n d p la n t in
s to r e s a n d th o s e w ith g a n g s is to b e k e p t in a s e p a r a te le d g e r w h ic h is to b e
m a in ta in e d o n fo r m E 1 7 5 2 .

216
 F o r e a c h ite m o n e p a g e s h o u ld b e a llo tte d a n d e n tr ie s m a d e fo r r e c e ip t
w ith r e fe r e n c e to c h a lla n a n d d a te . S im ila r ly a n y to o ls C o n d e m n e d a n d
r e tu r n e d to S to r e s D e p o t a r e to b e e n te r e d in is s u e s c o lu m n s g iv in g r e fe r e n c e to
p a g e n u m b e r . A y e a r ly r e tu r n is to b e s u bm itte d o n fo r m E 1 7 5 2 .

In th e c a s e o f to o ls a n d p la n t k e p t in th e e m e r g e n c y to o l v a n , a s e p a r a te
r e g is te r is to b e m a in ta in e d a n d th e S E /J E in c h a r g e is r e s p o n s ib le fo r th e
c u s to d y a n d a c c o u n ta l o f th e s e s to r e s.

1 3 .1 4 D e a d S t o c k

A c c o u n t o f a ll a r tic le s o f d e a d s to c k s u c h a s ta b le s , c h a ir s , a lm ir a h s ,
r u le b o o k s , e tc. is to b e m a in ta in e d o n a le d g e r a s p e r p r o fo rm a . C u s to d y a n d
a c c o u n ta l o f th e s e s to r e s is th e r e s p o n s ib ility o f th e S to r e s C le r k . A ll e n tr ie s
s h o u ld b e p r o p e r ly e ffe c te d w h e n e v e r r e c e ip ts o r is s u e s a r e m a d e .

F o r filin g c h a lla n s o r is s u e n o te s , s e p a r a te g u a r d file s s h o u ld b e o p e n e d .

T h e s to c k is s u b je c te d to c h e c k b y th e s to c k v e r ifie r a n d th e a c c o u n t s h o u ld
a lw a y s b e k e p t c u r r e n t. N o m o nth ly r e tur n is r e q u ir e d , b u t y e a r ly r e tu r n is to
b e s u b m itte d o n a p r e s c r ib e d fo r m .

1 3 .1 5 C lo t h in g a n d W a t e r P r o o f G a rm e n t s :

A s e p a r a te le d g e r is to b e m a in ta in e d fo r n u m er ic a l a c c o u n t o f b u lk
s u p p ly ite m s . A s e p a r a te r e g is te r w ill h a v e to b e m a in ta in e d fo r in d iv id u a ls
in d ic a tin g u n d e r d is tin c t c a te g o r ie s th e fo llo w in g p a r tic u la r s :

a) N a m e o f th e e m p lo y e e .
b) F a th e r 's n a m e ( in c a s e o f la b o u r s ta ff)
c) T ic k e t N o .
d) D e s ig n a tio n
e) D a te o f p r e v io u s s u p p ly
f) Q u a n tity s u p p lie d .
g) S ig n a tu r e /th u m b Im p r e s s io n
h) D a te o f n e xt s u p p ly d u e .

The s c a le fo r v a r io u s c a te g o r ie s o f s ta ff w ill b e fix e d b y th e C h ie f

E n g in e e r . T h e c u s to d y a n d a c c o u n ta l o f t h is s to r e s is th e r e s p o n s ib ility o f th e
S to r e s C le r k . A s th e u n ifo r m a c c o u n ts a s a v e r y r e g u la r a c c o u n t o f is s u e s b a s e d
o n th e p e r io d ic ity s p e c ifie d , th e is s u e s a r e to b e m a d e a fte r o b ta in in g
a c k n o w le d g e m e n t fr o m th e p er s o n s to w h o m a r tic le s a r e i s s u e d .

S e p a r a te c a r d s ar e to b e m a in ta in e d fo r e a c h w o r k e r w h ic h w ill b e
tr a n s fe rr e d a lo n g w ith th e e m p lo y e e o n tr a n s fe r to h is n e w s tatio n .

R e q u is itio n fo r s u m m e r/w in te r u n ifo r m s w ill b e m a d e o n fo r m G - 1 - 1 2 .

217
1 3 .1 6 R E G IS T E R S T O B E M A IN T A IN E D B Y A L L J E s /S E s :

In d e x o f r e g is t e r s r e lat in g t o s t o r e s :

T h e r e g is te r u n d e r th is title w ill b e m a in ta in e d a llo ttin g s e p a r a te

p a g e s fo r r e c o r d in g p a r tic u la r s of r e g is te r s/a c c o u n ts r e la tin g to v a r io u s
c a te g o r ie s o f s tor e s fu r n is h in g th e fo llo w in g p a r tic u la r s o n th e le ft - h a n d p a g e .

a ) F o r s p e c ific w o r k s : -

1. S l. N o .
2. N a m e of w o r k
3. R e fe r e n c e to s a n c tio n N o . & d a te
4. D a te of c o m m e n c e m e n t
5. D a te of c o m p le tio n
6. C o m p le tio n r e p o r t N o .& d a te
7. D a te d in itia ls o f th e s to r e h o ld e r

b ) F o r o t h e r c a t e g o rie s :-

1 . S e r ia l N o .
2 . P r in te d N o .o f th e b o o k ( if th er e is n o p r in te d N o . a
n u m b e r m a y b e a s s ig n e d )
3 . D a te of o p e n in g th e a c c o u n t/le d g e r
4 . D a te of c lo s in g th e a c c o u n t/le d g e r
5 . D a te in itia ls o f th e S to r e s H o ld e r .

1 3 .1 7 A d ju s t m e n t R e g is t e r :-

A n y a lte r a tio n d u e to e r r o r s in p o s tin g a n d b a la n c in g in th e n u m e r ic a l

a c c o u n ts s h o u ld b e r e c tifie d b y th e m e d iu m o f a d ju s tm e n t r e g is te r o n fo r m
G 7 7 B . E r a s u r e s , o v e r - w r itin g s a n d a lte r a tio n s in th e n u m e r ic a l le d g e r s a r e
p r o h ib ite d .

1 3 .1 8 R e g is t e r o f lo s s e s : -

T h is r e g is te r s h o u ld r e c o r d th e fu ll p a r tic u la r s o f lo s s e s in d ic a tin g
in te r - a lia th e n a m e o f th e p e r s o n , if a n y, h e ld r e s p o n s ib le , r e c o v e r ie s
e ffe c te d a n d r efe r e n c e to w r ite o ff s a n c tio n . If th e r e ar e n o c a s e s in a n y m o n th, a
N il e n t r y s h o u ld b e m a d e . T h e r e g is te r s h a ll b e m a in ta in e d in th e p r e s c r ib e d
fo r m .

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1 3 .1 9 L o a n R e g is t e r : -

M a te r ia ls is s u e d o n lo a n s h o u ld b e e n te r e d in th is r e g is te r p r e s e r v in g
th e a c k n o w le d g m e n t fr o m th e p a r ty ta k in g th e m a ter ia l. It s h o u ld a ls o b e e n s u r e d
th a t th e m a ter ia ls lo a n e d a r e c o lle c te d w ith o u t u n d u e d e la y .

1 3 .2 0 K e r o s e n e O il R e g is t e r : -

A s e p a r a te r e g is te r s h o u ld b e o p e n e d fo r th e tr a n s a c tio n s o f k e r o s e n e
o il. T h is s h o u ld c o n ta in m o n th ly is s u e s o f K .O il m a d e to G a te m e n, n ig h t
p a tr o lm e n , w a tc hm e n e tc. to g e th e r w ith th e ir s ig n a tu r e s . th e c o n s u m p tio n of
K .O il to d iffe r e nt ty p e s o f la m p s s h o u ld b e a d o p te d a s p e r s a n c tio n e d s c a le .

1 3 .2 1 T R A N S F E R A D J U S T M E N T V O U C H E R S : -

A ll tr a n s fe r s o f m a te r ia ls fr o m o n e s to r e - h o ld e r to a n o th e r u n d e r c o m p ete n t
s a n c tio n s h o u ld b e e ffe c te d b y th e p r e p a r a tio n a n d s u b m is s io n o f tr a n s fe r
v o u c h e r s o n fo r m R E 9 B . S im ila r ly , in th e c a s e o f m a te r ia ls b e in g r e q u ir e d fo r a
w o r k u n d e r a h e a d o f a c c o u n t d iffe r e n t fr o m th a t to w h ic h it w a s o r ig in a lly
a llo c a te d , th e m a te r ia ls m a y b e tr a n s fe r r e d to th e n e w h e a d o f a c c o u n t,
u n d e r c o m p e te n t s a n c tio n , b y th e p r e p a r atio n o f T r a n sfe r V o u c h e r ( R E 9 B ) .
A c k n o w le d g e m e n t c o p ie s o f th e tr a n s fe r v o u c h e r s s h o u ld b e p a s te d to th e o ffic e
c o p ie s .

1 3 .2 2 M is c e lla n e o u s R e g is t e r : -

A s e p a r a te r e g is te r s h o u ld b e m a in ta in e d fo r m is c e lla n e o u s m a te r ia ls
lik e w in c h ta p e , w a s te c o tto n , m a tc h e s e tc ., is s u e d to g a te m e n , w a tc h m e n ,
n ig h t p a tr o l m e n , e tc ., u n d e r th e ir s ig n a tu r e s . T h e c o n s u m p tio n o f m is c e lla n e o u s
m a te r ia ls s h o u ld be a d o p te d a s p e r s a n c tio n e d s c a le . T h e r e g is te r fo r
m is c e lla n e o u s m a te r ia ls s h a ll b e m a in ta in e d s im ila r to K .O il r e g is te r.

1 3 .2 3 E m p t ie s R e g is t e r :-

A s e p a r a te r e g is te r s h a ll b e m a in ta in e d fo r e m p tie s . T h is w ill c o n ta in
r e c e ip ts a n d is s u e s o f th e e m p tie s a s a n d w h e n s u c h tr a n s a c tio n s ta k e
p la c e in th e D M T R . P a r tic u la r s o f c o n ta in e r s r e c e iv e d w ith o ils , p a in ts , p e tr o l
a n d c e m e n t, e tc . u n d e r is s u e n o te s , c h a lla n s s h o u ld b e e n te r e d in th e r e m a r k s
c o lu m n o f th e r e g is te r. W h e n o ils , p a in ts , e tc. a r e d e s p a tc h e d to o th e r In s p e c to r s,
th e n u m b e r of c o n ta in e r s in w h ic h th e y a r e s e n t a r e to be s p e c ific a lly
m e n tio n e d in th e c h a lla n s s o th a t b o th th e p a r tie s v iz . c o n s ig n e e a n d c o n s ig n e r
m a y p o s t th e m in th e ir r e s p e c tiv e a c c o u n ts a n d r e g is te r . A q u a r te r ly r e tu r n is to
b e s u b m itte d b y th e S E /J E s .

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1 3 .2 4 R e g is t e r o f C laim s : -

A s e p a r a te r e g is te r s h a ll b e m a in ta in e d to r e c o r d th e p a r tic u la r s o f c la im s .
T h is s h o u ld c o n ta in a ll c la im s p r e fe r r e d fo r s h o r t a n d n o n - d e liv e r y o f sto r e s a n d
fin a l a c tio n ta k e n to c le a r s u c h c la im s .

1 3 .2 5 S a n c t io n S c h e d u le s :

The s a n c tio n e d s c a le o f im p r e s t m a te r ia ls , c o n s u m a b le s to r e s ,
g a r m e n ts , e tc. a s in tim a te d b y t h e D iv is io n a l O ffic e s h o u ld b e r e c o r d e d in
th e r e le v a n t le d g e r s . T h e s c h e d u le s s h o u ld b e p r e s e r v e d c a r e fu lly s o th a t th e y
a r e r e a d ily a v a ila b le fo r s c r u tin y b y in s p e c tin g o ffic ia ls .

1 3 .2 6 R e t u r n o f s c r a p a n d u n s e r v ic e a b le m at e r ia ls :

S u c h m a te r ia ls a s a r e s u r p lu s to r e q u ir e m e n ts a fte r c la s s ific a tio n

b y th e A E N s h o u ld b e s e n t to th e S to r e s D e p o ts u n d e r c o v e r o f th e a d v ic e
n o te s o f r e tu r n e d s tor e s o n fo r m D S 8 . A ll th e a c k n o w le d g e m e n t c o p ie s s h o u ld
b e p a s te d w ith th e o ffic e c o p ie s .

1 3 .2 7 G u a r d file s f o r V o u c h e r s :

A ll r e c e ip ts , is s u e v o u c h e r s , is s u e n o te s o r c h a lla n s a n d R E 9 B s s h o u ld
b e s e r ia lly file d in a g u a r d file a s p e r th e D M T R s o a s to fa c ilita te e a s y a n d
e ffe c tiv e c h e c k o r s e p a r a te file s s h o u ld b e m a in t a in e d fo r a ll th e v o u c h e r s .

1 3 .2 8 D e p a r t m e n t a l V e r if ic a tio n : P le a s e r e fer c h a p te r IX of th is M a n u a l.

1 3 .2 9 R e c e ip t s w it h o u t c o v e r in g d o c u m e n t s :

M a te r ia ls r e c e iv e d w ith o u t d o c u m e n ts s h o u ld b e ta k e n in to a c c o u n t
e n te r in g th e p a r tic u la r s o f s u c h ite m s in a s e p a r a te r e g is te r . T h e D E N s
c o n c e r n e d s h o u ld b e in fo r m e d o f th is th r o u g h A E N . O n r e c e ip t o f th e r e le v a n t
d o c u m e n ts th e p a r tic u la r s e n te r e d th e r e in s h o u ld b e c h e c k e d w ith th o s e in th e
a b o v e r e g is te r a n d n e c e s s a r y r e m a r k s s h o u ld b e p a s s e d in th e r e g is te r .
D is c r e p a n c ie s , if a n y s h o u ld b e in tim a te d to D E N fo r fu r th e r a c tio n . T h e o r ig in a l
e n tr ie s m a d e in th e le d g e r s o r a c c o u n ts s h o u ld not b e a lte r e d b u t th e
d is c r e p a n c ie s m u s t s u b s e q u e n tly b e e n te r e d w ith s u ita b le r e m a r k s .

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1 3 .3 0 T H E P R O C E D U R E F O R A C C O U N T A L O F T H E R A IL S IN F L A S H B U T T
W E L D IN G P L A N T :

R a ils a r e r e c e iv e d a t th e s ite d ir e c tly fr o m th e s u p p lie r s n o r m a lly in

r a k e s . T h e in d e n te r of th e r a ils w ill in d ic a te th e q u a n tity of r a ils r e c e iv e d
m e a n t fo r e a c h w o r k w h ic h h a v e b e e n r e c e iv e d in th a t p a r tic u la r r a k e . W h ile
u n lo a d in g , th e r a ils w ill b e s ta c k e d in d is tin c t lo ts to d is tin g u is h th e ir c a te g o r y
v iz . 6 0 k g , 5 2 k g, 9 0 R , 7 5 R e tc. T h is w ill b e e n te r e d in to a n u m e r ic a l le d g e r w h ic h
w o u ld b e m a in ta in e d w o r k - w is e b y th e S E ( p w a y ) . Is s u e s fr o m th e d e p o t s h o u ld
b e m a d e th r o u g h c h a lla n s . T h e s a m e s h o u ld b e p o s te d in th e n u m e r ic a l le d g e r
a fte r is s u e in d ic a tin g th e c h a lla n n u m b e r . O n r e c e ip t o f th e r a ils b a c k d u ly w e ld e d
fr o m th e w e ld in g p la n t th e y s h o u ld b e e n te r e d in to th e ` r e c e iv e d b a c k c o lu m n ' o f
th e n u m e r ic a l le d g e r , w h ic h s h o u ld a g a in b e d o n e th r o u g h c h a lla n to b e
p r e p a r e d b y th e p la n t s u p e r v is o r . W h e n th e m a te r ia l is fin a lly is s u e d b y b o o k in g
to th e w o r k s ite b y w h a te v e r m o d e of tr a n s p o r t, p r o p e r c h a lla n s h o u ld b e
p r e p a r e d . T h e d e s p a tc h o f r a ils , if s e n t b y r a il, s h o u ld b e w itn e s s e d b y th e
c o m m e r c ia l s ta ff. O n r e c e ip t o f th e m a te r ia l b y th e c o n s ig n e e , th e c o p y o f th e
c h a lla n s h o u ld b e r e tu r n e d to th e S E ( p w a y ) a n d th e s a m e s h o u ld b e file d in h is
o ffic e . A p r o p e r r e m a r k s h o u ld b e r e c o r d e d a g a in s t th e p a r tic u la r ite m in th e
n u m e r ic a l le d g e r . T h e s to c k o f th e S E ( p .w a y ) s h o u ld b e v e r ifie d d e p a r tm e n ta lly
e v e r y m o n th b y a n o ffic e r a n d b y th e s to c k v e r ifie r a s p e r th e S to c k v er ific a tio n
program m e.

1 3 .3 1 M A T E R IA L - A T - S IT E - A C C O U N T :

M a te r ia ls o b ta in e d fo r s p e c ific w o r k s a r e tr e a te d a s "C H A R G E D O F F "

s to r e s a n d s h o u ld b e k e p t o u ts id e th e a c c o u n t of a n y o th er c a te g o r y of s to r e s.
S u c h s to r e s s h o u ld b e s e p a r a te ly r e q u is itio n e d fo r b y th e E x e c u tiv e O ffic e r s
a n d d e s p a tc h e d to th e s ite s o f w o r k . M a te r ia ls is s u e d to w o r k , th e a c c o u n t o f
w h ic h is k e p t b y s u b - h e a d s in th e r e g is te r o f w o r k s , if n o t c o n s u m e d o n th e w o r k
im m e d ia te ly o n r e c e ip t a t th e s id e o f w o r k s h o u ld b e tem p o r a r ily h e ld a t c h a r g e o f
a s u b - h e a d o f w o r k k n o w n a s th e "M A T E R IA L S - A T - S IT E A C C O U N T ".

In a c c o r d a n c e w ith p a r a s 1 4 3 6 to 1 4 5 1 - E , s e p a r a te M a te r ia ls - a t - S ite
a c c o u n ts a r e r e q u ir e d to b e m a in ta in e d o n ly in r e s p e c t o f T r a c k R e la y in g o r
R e n e w a l W o r k s c o s tin g a b o v e R s . 3 la k h s e a c h a n d in th e c a s e o f o th e r w o r k s
c o s tin g a b o v e R s . 1 la k h e a c h .

T h e p u r p o s e m a in t a in in g t h e M A S A c c o u n t is a s f o llo w s :

i) T o r e g u la te p u r c h a s e a n d e n s u r e th a t o n ly m a te r ia ls a ctu a lly r e q u ir e d
a r e p r o c u r e d . ( T h is c o n tr o l is e ffe c te d b y th e in - b u ilt c h e c k o f in d e n ts
a g a in s t p r o v is io n s in th e s a n c tio n e d e s tim a te s ) .

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ii) H o ld in g s a fe c u s to d y a t c e n tr a lly lo c a te d p la c e s in s te a d o f s c a tte r in g
th e m a te r ia ls a t n u m e r o u s s ite s o f w o r k till s u c h tim e th e n e e d fo r a c tu a l
u s e a r is e s .

iii) C o n tr o llin g c o n s u m p tio n a n d to r e g u la te is s u e o f m ate r ia ls to m e e t th e

e x a c t a n d im m e d ia te r e q u ir e m e n ts.

iv ) T o fa c ilita te c o r r e c t a c c o u n ta l s o th a t a t a n y g iv e n tim e in s ta n t in fo r m a tio n

is r e a d ily a v a ila b le r e g a r d in g th e r e c e ip t, is s u e s a n d th e b a la n c e o f
m a te r ia ls a s p e r r e c o r d a n d a ffo r d in g a c r o s s c h e c k w ith th e a c tu a l g r o u n d
b a la n c e .

v) T o fa c ilita te th e in ta k e of r etu r n e d sto r e s a n d d is p o s a l o f sto r e s s ur p lu s

to a c tu a l r e q u ir e m e n ts o f w o r k.

T h e d e ta ile d p r o c e d u r e to b e o b s e r v e d w ith r e g a r d to th e a c c o u n ta l o f
s to r e s o b ta in e d fo r s a n c tio n e d w o r k s is e x p la in e d in th e fo llo w in g p a r a s .

a ) Im m e d ia te ly o n r e c e ip t o f a s a n c tio n e d e s tim a te fo r a w o r k , th e S E in c h a r g e o f
th e w o r k s h a ll o p e n a r e g is te r to b e c a lle d "M A T E R IA L S - A T - S IT E L E D G E R "
p r o v id in g o n e o r m o r e p a g e s fo r e a c h ite m o f m a ter ia ls . In a s s e s s in g th e
p a r tic u la r s o f d iffe r e n t m a te r ia ls r e q u ir e d fo r th e w o r k , th e s u b o r d in a te w ill b e
g u id e d b y th e ite m s in th e s a n c tio n e d e s tim a te fo r w h ic h p r o v is io n u n d e r th e
c o lu m n "S T O R E S " is m a d e .

b ) A d a ily n u m e r ic a l r e c o r d o f r e c e ip ts a n d is s u e s o f m a te r ia ls r e c e iv e d fo r th e
w o r k s h o u ld b e m a in ta in e d in F o r m E .1 4 4 1 fo r th e m a te r ia ls - a t- s ite a c c o u n t in
th e "M ate r ia ls - a t- s ite Led ger" d u ly o b s e r v in g th e fo llo w in g in s tr u c tio n s
( P o s tin g in th e s e r e g is te r s s h o u ld b e d o n e fr o m th e e n tr ie s m a d e in th e
D .M .T .R .).

i) M a te r ia l o b ta in e d s h o u ld , o n r e c e ip t, b e e nte r e d u n d e r "R E C E IP T S "

to g e th e r w ith th e d a te , q u a n tity , is s u e n o te o r o th e r r e fe r e n c e .

ii) A s m a te r ia ls a r e is s u e d , th e d a te , q u a n tity a n d s u b - h e a d s to w h ic h th e y
a r e c h a r g e a b le s h o u ld b e r e c o r d e d u n d e r "IS S U E S "

iii) M a te r ia ls r e le a s e d fr om th e w o r k s h o u ld b e r e c o r d e d s e p a r ate ly a n d b e
e n te r e d w ith th e d a te a n d q u a n tity a s "R E C E IP T S ". W h e n s u b s e q u e n tly
u tilis e d o n th e w o r k a g a in , th e y s h o u ld b e s h o w n a s "IS S U E S ".

iv ) M a te r ia ls - a t- s ite r etu r n e d to th e S to r e s D e p o ts, tr a n sfe r r e d o r oth e r w is e

d is p o s e d o f, s h o u ld b e r e c o r d e d w ith th e d a te , q u a n tity a n d d is p o s a l
r e f e r e n c e a s "M IN U S R E C E IP T S ". E n tr ie s fo r "M IN U S R E C E IP T S " s h o u ld
b e m a d e in r e d in k .

222
 In r e s p e c t o f s c a tte r e d r e n e w a ls , th e m a te r ia ls - a t - s ite le d g e r s h o u ld b e
st
o p e n e d a fr e s h e v e r y y e a r o n 1 s t A p r il, a n d c lo s e d o n 3 1 M a r c h o f th e fo llo w in g
y e a r . T h e b a la n c e s ta n d in g a t th e m a te r ia l- a t- s ite o n 3 1 s t M a r c h o f th e p r e v io u s
fin a n c ia l y e a r s h o u ld b e c le a r e d in d e p e n d e n tly b y is s u in g tr a n s fe r v o u c h e r in th e
a c c o u n ts fo r A p r il o f th e fo llo w in g y e a r . T h e T r a n s fe r v o u c h e r s h o u ld b e
prepared in th e D iv is io n a l E n g in e e r 's o ffic e . T h e a c c o u n ts fo r th e pr e v io u s
fin a n c ia l y e a r w ill b e k e p t o p e n to e ffe c t th is a d ju s tm e n t. T h e c o m p le te d le d g e r
s h o u ld b e r e tu r n e d to th e D iv is io n a l E n g in e e r 's o ffic e fo r r e c o r d .

c ) H A L F Y E A R L Y R E T U R N : A s s ta te d a b o v e , a q u a r t e r ly r e tu r n o f th e
m a te r ia l- a t - s ite a c c o u n t s h a ll b e s u b m itte d b y th e S E o n ly fo r th o s e ite m s fo r
w h ic h th e r e h a v e b e e n a n y r e c e ip ts o r is s u e s tr a n s a c tio n s d u r in g th e q u a r te r.
F u r th e r , a c om p le te m a te r ia l- a t- s ite r etu r n fo r a ll th e ite m s at th e e n d o f e a c h h a lf
y e a r e n d in g S e p te m b e r a n d M ar c h w ill a ls o b e s u b m itte d .

d ) C H E C K O F M A T E R IA L S A T S IT E R E T U R N A N D F U R T H E R A C T IO N IN
D IV IS IO N A L E N G IN E E R 'S O F F IC E :

i) T h e o p e n in g b a la n c e s s h o u ld b e c h e c k e d w ith th e c lo s in g b a la n c e s
o f th e pr e v io u s q u a r te r ly r etu r n .

ii) T h e r e c e ip ts d u r in g th e q u a r te r s h o u ld b e c h e c k e d w ith th e r e le v a n t
is s u e n o te s , s tor e s s u m m ar ie s , a d ju s tm e n t m e m o a n d o th e r r e c e ip t
voucher.

iii) A s r e g a r d s m a te r ia ls r e tu r n e d to th e S to r e s D e p o t o r T r a n s fe r r e d
e ls e w h e r e , th e c o r r e c tn e s s o f c r e d its s h o u ld b e c h e c k e d w ith th e r e le v a n t
a c k n o w le d g e d c o p ie s o f a d v ic e n o te s o f r e tu r n e d s to r e s w h e r e v e r
r e c e iv e d o r a d ju s tm e n t m e m o .

iv ) T h e a r ith m e tic a l a c c u r a c y o f th e r e tu r n s h o u ld b e c h e c k e d th r o u g h o u t.

e ) P R E P A R A T IO N A N D D IS P O S A L O F A D J U S T M E N T M E M O :

T h e n e c e s s a r y a d ju s tm e n t m e m o for th e a c c o u n ta l o f th e M a ter ia l - a t - s ite

tr a n s a c tio n s d u r in g th e q u a r te r s h o u ld th e n b e p r e p a r e d a n d s u b m itte d to g e th e r
w ith th e r e tu r n s to th e D iv is io n a l E n g in e e r fo r a p p r o v a l. I n a p p r o v in g th e
a d ju s tm e n t m e m o , th e D iv is io n a l E n g in e e r s h o u ld g e n e r a lly r e v ie w a ll th e
m a te r ia ls - a t- s ite r e tu r n s w ith p a r tic u la r r e fe r e n c e to th e r e a s o n a b le n e s s o f
is s u e s a n d to th e d is p o s a l o f u n tilis e d b a la n c e s u n d e r c o m p le te d w o r k s . T h e
s ig n e d c o p ie s o f A .M s s h o u ld th e n b e p a s s e d o n to th e S r .D A O 's O ffic e fo r
fu r th e r a c tio n .

223
 In th e A c c o u n ts O ffic e , th e a d ju s tm e n t m e m o s h o u ld , o n r e c e ip t, b e
c h e c k e d r e g a r d in g a r ith m e tic a l a c c u r a c y e tc . a n d n e c e s s a r y jo u r n a l e n tr y p u t u p
fo r in c o r p o r a tio n in a c c o u n ts .

TRA CK RE NEW A L W O RKS

1 3 .3 2 T y p e s o f T r a c k R e n e w a ls : T h e r e ar e tw o ty p e s o f tr a c k r e n e w a l w o r k s

i) P r im a r y a n d ( ii) S e c o n d a r y .

P r im a r y tr a c k r e n e w a ls w o r k s a r e c a r r ie d o u t w ith N e w C la s s - I m a te r ia l
a n d a r e in d ic a te d a s C T R ( P ) in th e a g r e e m e n t.

W h e r e a s , S e c o n d a r y r e n e w a ls a r e c a r r ie d o u t w ith r e le a s e d c la s s - II R a ils
a n d a r e in d ic a te d a s C T R ( S ) in th e a g r e e m e n t.

C L A S S IF IC A T IO N O F R E N E W A L S :

A ll T r a c k R e n e w a ls c a n b e c la s s ifie d in to th e fo llo w in g c a te g o r i e s : -

1 . C o m p le t e T r a c k R e n e w a l ( P r im ar y C T R ( P ) ) .

2 . C o m p le t e T r a c k R e n e w a l ( S e c o n d a r y C T R ( S ) ) .

3 . T h r o u g h R a il R e n e w a l ( P r im a r y T R R ( P ) ) .

4 . T h r o u g h R a il R e n e w a l ( S e c o n d a r y ( T R R ( S ) ) .

5 . T h r o u g h S le e p e r R e n e w a l ( P r im a r y T S R ( P ) ) .

6 . T h r o u g h S le e p e r R e n e w a l ( S e c o n d a r y T S R ( S ) ) .

7 . C a s u a l R e n e w a ls .

1 3 .3 3 S o u r c e o f M a t e ria ls f o r T r a c k R e n e w a l W o r k s :

a ) R a ils :

R a ils a r e fir s t r e c e iv e d in F B W P /M L Y d ir e c tly fr o m th e s te e l p la n ts , th e y

a r e w e ld e d in to p a n e ls a n d a r e d e s p a tc h e d to v a r io u s u n its b a s e d o n th e
R e le a s e O r d e r is s u e d b y C T E /S C to A E N /F B W P . T h e R a ilw a y R e c e ip t ( R R ) is

224
p r e p a r e d b y C G S R /M L Y b a s e d o n th e fo r w a r d in g n o te g iv e n by
S S E /P .W a y /F B W P . H o w e v e r it is o b s e r v e d th a t th e d e s tin a tio n a s p e r th e R R
a n d th e a c tu a l s p o t o f u n lo a d in g a r e n o t th e s a m e in m a n y o f th e c a s e s d u e to
d iv e r s io n s o r d e r e d b y C E o r D E N s a fter th e B F R s h a v e le ft F B W P a n d a ls o fo r
w h ic h n o s u p e r s e s s io n R R is p r e p a r e d . H e n c e , s to c k v e r ifie r s a r e a d v is e d to
c o lle c t th e u n lo a d in g p a r tic u la r s fo r e a c h R R . S S E /F B W P fr o m th e r e c e n t p a s t is
m a in ta in in g th e u n lo a d in g p a r tic u la r s w h ic h in d ic a te th e K M s a t w h ic h th e r a il
P a n e ls a r e u n lo a d e d . C T E /S C is a ls o m a in ta in in g th e u n lo a d in g p a r tic u la r s
b a s e d o n th e in fo rm a tio n r e c e iv e d fr o m E n g in e e r in g c o n tr o l. A p a r t fr o m R a il
P a n e ls , fr e e r a ils a r e a ls o d e s p a tc h e d e ith e r in a lo r r y o r th r o u g h B F R s fr o m
F B W P . If th e r a ils a r e d is p a tc h e d th r o u g h lo r r y th e A S V s a r e a d v is e d to
c o lle c t th e g a te p a s s p ar tic u la r s w h ic h in d ic a te th e p e r s o n w h o h a s d r a w n
th e m ate r ia ls a lo n g w ith th e R e le a s e O r d e r p a rtic u la r s .

b ) S le e p e r s :

S le e p e r s a r e d e s p a tc h e d fr o m v a r io u s s le e p e r fa c to r ie s b a s e d o n th e
R e le a s e O r d e r is s u e d b y C T E /S C . E v e r y d iv is io n c o n s o lid a te s th e ir m ate r ia l
r e q u ir e m e n ts th r o u g h 1 4 c o lu m n s ta te m e n t b a s e d o n th e v a r io u s w o r k s an d
e s tim a te s s a n c tio n e d a n d s u b m its it to C T E /S C w h o c o n s o lid a te s th e s a m e
a n d o r d e r s a r e p la c e d o n th e v a r io u s s le e p e r fa c to r ie s fo r d e s p a tc h in g to th e
u n its .

c ) G lu e d J o int s , S E J s , P o in t s & C r o s s in g s a n d o t h e r f a st e n in g s &

F it t in g s :

G lu e d jo in ts a r e d e s p a tc h e d fr o m E W S /L G D w h ile S E J s , P o in ts &
C r o s s in g s a n d o th e r fa s te n in g s a n d fittin g s a r e d e s p a tc h e d fr o m v a r io u s
P .W a y D e p o ts in M L Y . T P L , G T L , a n d M R J b a s e d o n th e R e le a s e O r d e r is s u e d
b y C T E /S C . T h e s e m a ter ia ls a r e c o lle c te d b y th e r e p r e s e n ta tiv e s o f th e
c o n c e r n e d u n its a n d th e ir s ig n a tu r e s a r e a p p e n d e d in th e G a te P a s s e s .
P .W a y D e p o t/M L Y r a is e s R E - 9 B s o n th e u n its q u a n tity a c c o u n te d in th e le d g e r
a n d th e q u a n tity in d ic a te d in th e R E - 9 B r e c e iv e d fr o m P.W a y D e p o ts a r e s a m e
a n d th e a c k n o w le d g e m e n ts a r e p r o m p tly s e nt b y th e u n its to th e P .W a y D e p o ts .

d ) A c c o u n t a l in t h e U n it s :

A fte r c o lle c tin g th e c o m p le te r e c e ip t p a r tic u la r s a s in d ic a te d a b o v e , th e

A S V s a tte n d in g th e u n its a r e a d v is e d to c h e c k th e fo llo w in g p a r tic u la r s fir s t b efo r e
c o m m e n c in g th e s to c k v e r ific a tio n .

1. T h e c u s to d ia n is h a v in g a c o p y o f A g r e e m e n t g iv in g th e d eta ils o f th e w o r k.

2. H e h a s o p e n e d a s e p a r a te le d g e r c a lle d M A S fo r th is s a n c tio n e d w o r k
g iv in g c o m p le te d e ta ils o f th e s a n c tio n e d w o r k .

225
3. A ll th e m a te r ia l r e c e iv e d fo r th is s a n c tio n e d w o r k a r e e n te r e d o n ly in th is
le d g e r .

4. F o o t - b y- fo o t s u r v e y h a s b e e n jo in tly ta k e n b y th e c o n tr a cto r 's

r e p r e s e n ta tiv e , S E ( P .W a y ) a n d IS A /A S V .

A fte r e n s u r in g th e a b o v e p r e lim in a r ie s , A S V s h a v e to fo c u s th e ir c h e c k
o n th e fo llo w in g th r e e a s p e c ts .

i. A c c o u n ta l o f a ll r e c e ip ts

ii. C h a r g in g o ff m ate r ia ls to w o r k d u ly m a in ta in in g th e F ie ld B o o k s a n d
a c c o u n tin g th e c o r r e s p o n d in g r e le a s e s .

iii. T h o r o u g h ly c h e c k h o w th e r e le a s e s a r e d e a lt.

( E ) R E C O R D IN G O F J O IN T IN V E N T O R Y :

( i) T h e E x is tin g In v e n to r y ( fo o t b y fo o t) o f a ll th e p r o p o s e d T r a c k R e n e w a ls
s h o u ld b e r e c o r d e d in th e p r e s e n c e o f S .E .( P .w a y ) , th e r e p r e s e n ta tiv e o f th e
c o n tr a c to r a n d IS A /A S V . T h e s e In v e n to r y s tate m e n ts/B o o k s ( R e a c h - w is e /K M -
w is e ) s h o u ld b e s ig n e d b y th e th r e e w itn e s s in g r e p r e s e n ta tiv e s a n d a ls o b y th e
c o n c e r n e d In c h a r g e A E N . S e p a r a te c o p ie s s h o u ld b e p r e p a r e d a n d s h o u ld b e
r e ta in e d b y t h e r e p r e s e n ta tiv e s . T h e A S V w h o is d e p u te d fo r th is w o r k , s h o u ld
h a n d o v e r th e c o p y of th e In v e n tor y to th e c o n c e r n e d IS A fo r r e c o r d.

W h e n e v e r th e A S V s a r e d e p u te d fo r th e v e r ific a tio n o f S E ( P .w a y ) u n its fo r

T r a c k R e n e w a ls , IS A c o n c e r n e d s h o u ld h a n d o v e r a c o p y o f th e R e a c h - w is e /K M -
w is e In v e n to r y to th e A S V fo r c o m p a r in g th e a c c o u n ta l o f R e le a s e d m a te r ia ls
a c c o u n te d b y th e c u sto d ia n s a s p e r th e jo in t In v e n to r y.

( ii) D U T Y O F D IV IS IO N A L IS A : T h e c o n c e r n e d d iv is io n a l IS A s h o u ld g e t th e
in fo r m a tio n o f T r a c k R e n e w a ls fr o m th e d iv is io n a l o ffic e a n d s h o u ld a r r a n g e fo r
th e jo in t in v e n to r y . S r .D E N /D E N s s h o u ld b e c o m m u n ic a te d th a t n o T r a c k
R e n e w a ls w o r k s h o u ld b e c o m m e n c e d w ith o u t r e c o r d in g th e jo in t in v e n to r y a s p e r
th e R ly B o a r d ‟s lr . N o . 9 8 /C E - II/C S /2 d t.4 - 8 - 9 9.

A n y d e v ia tio n s h o u ld b e b r o u g h t to th e n o tic e of c o n c e r n e d C E thr o u g h F A & C A O .

226
1 3 .3 4 A C C O U N T A L O F A L L R E C E IP T S :

A ll th e d e ta ils o f th e r e c e ip ts c o lle c te d h a v e b e e n c o r r e c tly e n te r e d in

th e r e c e ip t c o lu m n o f th e le d g e r . S o m e tim e s it w ill b e s e e n th a t th e r a il p a n e ls
a r e u n lo a d e d in m o r e th a n o n e ju r is d ic tio n . In s u c h c a s e s th e c u s to d ia n s h a v e to
ta k e th e to ta l q u a n tity in d ic a te d in th e R R a n d m a k e o u t a tr a n s fe r v o u c h e r ( R E -
9 B ) o n c u s to d ia n s o n w h o s e ju r is d ic tio n s u c h q u a n titie s h a v e b e e n u n lo a d e d .
A S V s a r e t o e n s u r e t h is a s p e c t a s p e r t h e u n lo a d in g p a rt ic u la r s t h e y
h a v e c o lle c t e d f r o m F B W P /M L Y .

1 3 .3 5 ( A ) C H A R G IN G O F F M A T E R IA L S T O W O R K :

A ll th e m a ter ia ls lik e r a ils , s le e p e r s a n d o th e r fittin g s a r e c h a r g e d o ff

c o r r e c tly a n d d e ta ils a r e g iv e n in th e fie ld b o o k s s h o w in g th e d a te a n d th e K M s a t
w h ic h m a te r ia ls h a v e b e e n u s e d . C o r r e s p o n d in g r e le a s e d m a te r ia ls a r e a ls o
r e c o r d e d in th e fie ld b o o k s . A S V s h a v e to c h e c k a n d e n s u r e th a t th e q u a n tu m of
th e r e le a s e s in d ic a te d in th e fie ld b o o k s is r e a s o n a b le . In o r d e r to e n s u r e th e
a b o v e , th e fo llo w in g a s p e c ts m a y b e ta k e n n o te of.

a ) If th e A g r e e m e n t in d ic a te s C o m p le te T r a c k R e n e w a l to b e c a r r ie d o u t b y
r e p la c in g 9 0 - R R a ils a n d M + 4 d e n s ity w ith 5 2 K g . R a ils a n d M + 7 d e n s ity th e n
q u a n tu m o f c h ar g in g o ff a n d r e le a s e fo r 1 K M s h o u ld b e a s fo llo w s .

C H A R G IN G O F F RELEAS E

5 2 K g . R a ils 2 0 0 0 R M
P S C S le e p e r s 1 5 4 0 N o s .
9 0 - R R a ils 2 0 0 0 R M
S T .S le e p e r s 1 3 0 8 N o s . O R C S T - 9
P la te s 2 6 1 6 N o s . a n d T ie B a r s
1 3 0 8 N o s . M S C o tter s 6 1 6 0 N o s .
S te e l K e y s 3 0 8 0 N o s .

M S . L in e r s /G F N L in e r s M o d ifie d L o o s e J a w s
1540 x 4 fo r S T S le e p e r s
E R C lip s 1 5 4 0 x 4
G R Pads 1540 x 2

b ) If th e A g r e e m e nt in d ic a te s C T R w o r k to b e d o n e b y r e p la c in g th e e x is tin g 5 2
K g . R a ils w ith M + 7 d e n s ity w ith R a ils 6 0 K g a n d M + 7 d e n s ity t h e n th e
c h a r g in g o ff a n d th e r e le a s e s s h o u ld b e in th e fo llo w in g r a tio .

227
C H A R G IN G O F F RELEAS ES

6 0 K g R a ils 2 0 0 0 R M 5 2 K g . R a ils 2 0 0 0 R M

P S C S le e p e r s 1 5 4 0 N o s .
a lo n g w ith fittin g s
in d ic a te d a b o v e
E q u a l N o s . o f S T .S le e p e r s
OR
C S T - 9 P la te s 3 0 8 0 N o s . a n d
T ie B a r s - 1 5 4 0 N o s .
M S C o tter s 6 1 6 0 N o s .
Ste e l K e y s 3 0 8 0 N o s .

c ) If th e a g r e e m e n t in d ic a te s C T R w o r k to b e d o n e b y r e p la c in g th e e x is tin g 5 2
K g . R a ils w ith M + 7 d e n s ity w ith R a ils 6 0 K g a n d 1 6 6 0 N o s /K M d e n s ity th e n th e
c h a r g in g o ff a n d th e r e le a s e s s h o u ld b e in th e fo llo w in g r a tio .

C H A R G IN G O F F RELEAS ES

6 0 K g R a ils 2 0 0 0 R M 5 2 K g . R a ils 2 0 0 0 R M

P S C S le e p e r s 1 6 6 0 N o s . 1 6 6 0 X 0 .9 2 = 1 5 4 0 N o s . of S T .S le e p e r s

A lo n g w ith fittin g s
in d ic a te d a b o v e .
OR
C S T - 9 P la te s 3 0 8 0 N o s . a n d
T ie B a r s - 1 5 4 0 N o s .
M S C o tte r s 6 1 6 0 N o s .
S te e l K e y s 3 0 8 0 N o s .

N o t e : A ll th e r e n e w a l w o r k s m a y n o t b e C T R o n ly . It m a y a ls o b e T h r o u g h
S le e p e r R e n e w a l ( T S R ) O R T h r o u g h R a il R e n e w a l ( T R R ) . A S V /IS A s h a v e to
a c c o r d in g ly o v e r h a u l th e r e le a s e s a c c o u n t. fu r th er if th e s le e p e r s h a p p e n s to b e
w o o d e n s le e p e r s , in a d d itio n to th e e a c h W o o d e n s le e p e r tw o C B /A C B p la te s
a lo n g w ith fo u r s p ik e s ( d o g /R o u n d ) s h o u ld b e a c c o u n te d fo r a s r e le a s e s . R e le a s e
a c c o u n ta l in c a s e o f fa s te n in g s a n d fittin g s m a y n o t a lw a y s b e 1 0 0 % . S o m e s m a ll
v a r ia tio n u p to 2 - 3 % c a n b e c o n s id e r e d a s r e a s o n a b le . V a r ia ti o n c a n b e a llo w e d
a s in d ic a te d in B o a r d 's le tte r n o .9 8 /C E - II/C S /2 d a te d 4 - 8 - 9 9 a n d jo in t c ir c u la r
N o .5 /9 5 .

1 3 .3 6 H O W T H E R E L E A S E S A R E D E A L T W IT H :

A fte r h a v in g e n s u r e d th e a c c o u n ta l o f c o r r e s p o n d in g r e le a s e s , th e
IS A /A S V s h a v e to a n a lis e h o w th e r e le a s e s h a v e b e e n d e a lt w ith . T h e r e le a s e s
w ill b e a v a ila b le e ith e r a s s to c k o n h a n d ( S O H ) o r w o u ld h a v e b e e n d is p o s e d o ff
a s s c r a p o r w o u ld h a v e b e e n tr a n sfe r r e d a s C la s s - II m a ter ia l to oth e r n e e d y u n its
o r w o u ld h a v e b e e n u tilis e d w ith in th e u n its fo r th e w o r k s in th e y a r d s , b a r r ic a d e s ,
h e ig h t g a u g e s e tc .

228
 In th e a b o v e , w h ile th e s to c k o n h a n d c a n b e v e r ifie d b y ta k in g in v e n to r y
o f p h y s ic a l s to c k a v a ila b le a n d q u a n tity o f s c r a p d is p o s a l c a n b e a s c e r ta in e d b y
c o n n e c tin g c o n c e r n e d D S - 8 s . A S V s h a v e to s c r u tin iz e a ll th e tr a n s fe r s
th o r o u g h ly w ith a v ie w th a t th e y a r e g e n u in e . F o r th is th e y h a v e to c h e c k
w h e th e r a n y in d e n t h a s b e e n r e c e iv e d fr om th e c o n s ig n e e d u ly s a n c tio n e d
by th e c o m p e te n t a u th o r ity , c h a lla n , G a te p a s s e s a n d tr a n s p o r ta tio n
p a r tic u la r s a r e a v a ila b le , F u r th e r th e y h a v e to c h e c k w h e th e r R E - 9 B s fo r
th e s e tr a n s a c tio n s h a v e b e e n r a is e d a n d a c k n o w le d g e m e n ts a r e r e c e iv e d w ith in
a r e a s o n a b le tim e . W h e n e v e r , th e r e le a s e d m a te r ia l h a v e b e e n c h a r g e d o ff fo r
a n y w o r k in y a r d e tc . th e c or r e s p o n d in g r e le a s e s s h o u ld a ls o b e ensured.
F u r th e r , if c h a r g in g o ff to b a r r ic a d e s o f h e ig h t g a u g e s a p p e a r s to b e d o u b tfu l
A S V c a n n o te d o w n th e K M s o r p o in t a t w h ic h th is h a s b e e n s h o w n a s u s e d a n d
c h e c k th e s p o t a t th e tim e o f ta k in g o f in v e n to r y . If n e e d e d a la id in v e n t o r y o f
t h is it e m c a n a ls o b e t a k e n d u ly in t im at in g t h e c o n c e r n e d IS A .

1 3 .3 7 S P E C IA L A T T E N T IO N O N C O M P L E T E T R A C K R E N E W A L S T H R O U G H
PQ RS :

In P Q R S m e th o d th e tr a c k p a n e ls a r e a s s e m b le d in P Q R S d e p o t a n d
th e n ta k e n to s p o t w h e r e v e r tr a c k r e n e w a ls a r e d u e in a B F R a n d r e le a s e d
m a te r ia l a r e b r o u g h t b a c k in a n e m p ty B F R to th e P Q R S d e p o t. P Q R S d e p o ts
a r e lo c a te d u n d e r th e ju r is d ic tio n o f a p a rtic u la r s S S E /P .W a y . B u t tr a c k
p a n e ls m a y g o to o th e r ju r is d ic tio n S e c tio n E n g in e e r s a ls o fr o m th is P Q R S d e p o t
a n d th e r e b y th e r e le a s e m a te r ia l o f oth e r ju r is d ic tio n s a ls o c o m e s b a c k to
S E /P .W A Y under whose ju r is d ic tio n P Q R S d e p o t is lo c a te d . E n g in e e r in g
d e p a r tm e n t a r e p o s tin g a S E /S P L , W O R K S to s u p e r v is e th is w o r k . T h e M A S
le d g e r fo r th e s e Tr a c k R e n e w a l W o r k is to b e m a in ta in e d b y th e s e c tio n
S E /P .W a y s in c e h e is a n o tifie d c o n s ig n e e . T h e fie ld b o o k o f S E /S p l.W o r k s w ill
fo r m th e b a s is for p o s tin g in to M A S le d g e r .

1 3 .3 8 S C R U T IN Y O F A G R E E M E N T :

IS A /A S V s h a v e to s c r u tin iz e th e A g r e e m e n t c o p y th o r o u g h ly w ith a v ie w
th a t a ll th e c o n d itio n s a s p e r th e a g r e e m e nt is b e in g a d h e r e d to b y th e c o n tr a cto r
s p e c ific a lly in th e fo llo w in g a s p e c ts .

i) T R U C K IN G A N D T R A N S P O R T A T IO N O F R E L E A S E D M A T E R IA L S :

C o n tr a c to r s a r e p a id fo r tr u c k in g o u t a n d tr a n s p o r tin g th e r e le a s e d
m a te r ia l to th e n e a r e s t s ta tio n y a r d o r 5 0 0 m e ter s . o f e ith e r s id e a n d to s ta c k it
n e a tly . IS A /A S V s s h o u ld v is it th e tr a c k r e n e w a l s p o t a n d e n s u r e th a t th is is
d o n e a s p e r th e a g r e e m e n t a n d a n y d e v ia tio n to b e r e p o r te d th r o u g h N a r r a tiv e
R e p o r t. F u rth e r IS A /A S V s c a n a ls o s c r utin iz e th e M e a s u r e m e nt B o o k fr o m

229
w h ic h th e r e le a s e d q u a n tity h a n d le d b y th e c o n tr a c to r c a n b e k n o w n a n d c r o s s
c h e c k it w ith t h e r e le a s e d q u a n tity a c c o u n te d in th e le d g e r b y th e c u sto d ia n .
In th e M e a s u r e m e n t B o o k th e d e ta ils o f a c c o u n ta l o f r e le a s e d m a te r ia l in D M T R
a n d le d g e r s h o u ld b e r e c o r d e d . IS A /A S V s m a y c h e c k th is a s p e c t a ls o .

ii) M A T E R IA L S R E C E IV E D F R O M O T H E R U N IT S :

S o m e tim e s r a ils o r a n y o th e r m a te r ia ls w ill b e r e c e iv e d fr o m o th e r u n its

fo r w h ic h tr a n s p o r ta tio n b ills a r e p a id to c o n tr a c to r s . In s u c h c a s e s fr om th e
A g r e e m e n t c o p y a n d M e a s u r e m e nt B o o k th e m a ter ia l r e c e iv e d c a n b e a s s e s s e d
e v e n if v o u c h e r s a r e n o t a v a ila b le a n d c a n b e c r o s s c h e c k e d w ith th e ir a c c o u n ta l
in th e le d g e r s .

1 3 .3 9 G U ID E L IN E S F O R T H E A C C O U N T A L O F C L A S S - I A N D R E L E A S E D
M A T E R IA L S O F T R A C K R E N E W A L W O R K S :

i) T h e S e c tio n E n g in e e r s h o u ld m a in ta in th e M A S L e d g e r b a s e d o n th e
tr a n s a c tio n s r e c o r d e d in th e F ie ld B o o k .

ii) T h e S e c tio n E n g in e e r s h o u ld s u b m it th e M A S r e tu r n to D iv is io n a l O ffic e a s

e n v is a g e d in E - 1 4 4 7 .

iii) It s h o u ld b e e n s u r e d th a t w h e n e v e r th e B ills a r e p a s s e d fo r p a y m e n t fo r
tr a n s p o r ta tio n a n d tr u c k in g o f r e le a s e d m a te r ia l, th e D M T R a nd th e
le d g e r p a r tic u la r s s h o u ld b e v e r ifie d w ith th e e n tr ie s o f F ie ld B o o k s o f
S E /s p l.w o r k s .

iv ) W h e r e v e r th e r e le a s e d m a te r ia ls o f th e T r a c k R e n e w e d S e c tio n is
tr a n s fe rr e d to s om e oth e r s e ctio n /P Q R S D e p o t, it s h o u ld b e e n s u r e d
th a t n e c e s s a r y tr a n s fer v o u c h e r is pr e p a r e d a n d g o t a c c e p te d .

v) W h e r e v e r a s e p a r a te S E /S p l.w o r k s is p o s te d fo r th e e x e c u tio n o f T r a c k
R e n e w a l W o r k s , it s h o u ld b e n o tifie d to a ll in c lu d in g S to c k v e r ific a tio n
s e c tio n g iv in g d e ta ils o f th e ju r is d ic tio n , w o r k , p la c e o f p o s tin g /o ffic e a n d
th e In c h a r g e O ffic e r u n d e r w h o m h e w o r k s.

v i) T h e c o n c e r n e d D iv is io n a l IS A s h o u ld e n q u ir e a b o u t th e p o s tin g of
s e p a r a te S E /P w a y /S p l.w o r k s fr o m th e D iv is io n a l O ffic e , e v e n th o u g h th e
s a m e in fo r m a tio n h a s n o t b e e n r e c e iv e d fr o m th e D E N /S r .D E N 's o ffic e
a n d s h o u ld in c lu d e th e U n it in th e s to c k v e r ific a tio n p r o g r a m m e a n d s e e
th a t v e r ific a tio n is d o n e a s p e r th e s c h e d u le .

v ii) W h e r e v e r a s e p a r a te S E ( P .w a y ) h a s c o m p le te d th e w o r k, it s h o u ld b e
e n s u r e d th a t le ft o v e r m a te r ia ls a r e h a n d e d o v e r to th e n o m in a te d
c u s to d ia n a fte r c om p le tio n o f th e w o r k.

230
v iiii) It s h o u ld a ls o b e e n s u r e d t h a t t h e v e r if ic a t io n o f c lo s e d a c c o u n t s is
d o n e im m e d ia t e ly a f t e r t h e c o m p le t io n o f all t h e tr a n s a c t io n s a n d
b e f o r e t h e t r a n s f e r o f S E ( P .w a y ) / s p l.w o r k s t o ot h e r u n it.

ix ) T h e c o n c e r n e d D E N s h o u ld e n s u r e t h a t t h e v e r ific a t io n o f c lo s e d
a c c o u n t s h a s b e e n d o n e b e f o r e r e lie v in g t h e S E ( p .w a y ) /S p l.w o r k s .

1 3 .4 0 S t o c k V e r if ic at io n o f S E ( P .W a y ) /T r a c k R e n e w a ls f o r C la s s I & II
M a t e r ia ls

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- -
P a r tic u la r s P a r tic u la r s P a r tic u la r s P a r tic u la r s P a rtic u la r s P a r tic u la r s
O f C l. I& II o f C l. I& II o f C l. I& II o f C l. I& II o f C l. I& II o f C l. I& II
M a te r ia ls M ate r ia ls M a te r ia ls M a te r ia ls le ft o v e r m a te r ia ls
r e c e iv e d Is s u e d to u s e d fo r a s p e r th e m a te r ia ls a c tu a lly
fr o m th e th e th e w o r k . la id to b e r e tu r n e d
A s s o c ia te C o n tr a c to r . In v e n to r y . r etu r n e d b y th e
S to r e s b y th e c o ntr a c to r.
D e p o ts /D S K c o n tr a c to r
u n its a n d to S E ( P .W a y ) .
o th e r u n its
fo r th e
w ork.
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -
(1) (2) ( 3) ( 4) (5) (6)
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- -
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- -
P a r tic u la r s D iffe r e n c e D iffe r e n c e
o f C l. I& II O f ( 5) - ( 6) o f ( 6 ) -( 7 )
m a te r ia ls
a c c o u n te d
b y S E ( P .W a y )
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - --
(7) ( 8) (9)

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - --

S to c k V e r ific a tio n o f S E ( P .w a y ) fo r c la s s - I & II m ate r ia ls s h o u ld b e

c o n d u c te d a s p e r th e g u id e lin e s m e n tio n e d a b o v s e in th e a b o v e T a b le . N c e s s a r y
c o n n e c te d v o u c h e r s s h o u ld b e v e r ifie d a s p e r th e a b o v e T a b le a n d c o m p le te th e
v e r ific a tio n . A S to c k s h e e t s h o u ld b e is s u e d fo r th e s h o r ta g e s r e s p o n s ib le b y th e
c u s to d ia n a n d a s p e c ia l N a r r a tiv e R e p o r t is to b e is s u e d fo r th e s h o r ta g e s
r e s p o n s ib le b y th e c o n tr a c to r.

231
1 3 .4 1 S t o c k V e r if ic at io n o f S E ( P .W a y ) /T r a c k R e n e w a ls f o r R e le a s e d
M a t e r ia ls

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
P a r tic u la r s P a rtic u la r s P a r tic u la r s P a rtic u la r s D iffe r e n c e D iffe r e n c e
O f o ld of r e le a s e d of r e le a s e d o f r e le a s e d of of
E x is tin g m a te r ia ls m ate r ia ls m a te r ia ls (2) – (3) ( 3 ) – ( 4)
In v e n to r y to b e h a n d e d o v e r a c c o u n te d
O f th e h a n d e d o v e r b y th e by
T rack b y th e C o n tr a cto r S E ( P .W a y) .
( J o in t C o n tr a cto r to S E ( P .w a y )
In v e n to r y ).
(1) (2) (3) (4) (5) ( 6)
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
-

S to c k v e r ific a tio n o f S E ( P .w a y ) fo r R e le a s e d m a te r ia ls s h o u ld b e
c o n d u c te d a s p e r th e g u id e lin e s m e n tio n e d in th e a b o v e T a b le . S h o r t a g e s
r e s p o n s ib le b y t h e c o n t r a c t o r s h o u ld b e b r o u g h t o u t in a f o r m o f N a r r a t iv e
R e p o r t a n d a S t o c k s h e e t s h o u ld b e is s u e d f o r t h e s h o r t a g e s r e s p o n s ib le b y
t h e c u s t o d ia n .

*********

232
 C H A P T E R - X IV
< B ack to IN D E X >
IN V E N T O R Y C O N T R O L

1 4 .1 In v e n t o r y M a n a g e m e n t :

In v e n to r ie s o f r a w m a te r ia ls , s to r e s a n d s p a r e p a r ts a n d th e v a lu e o f
u n fin is h e d jo b s ( k n o w n a s w o r k in p r o g r e s s ) in R a ilw a y W o r k s h o p s r e p r e s e n t
e s s e n tia l b u t u n p r o d u c tiv e C a p ita l in v e s tm e n t. E f f ic ie n t in v e n t o r y
m a n a g e m e n t r e q u ir e s lo w e s t s t o c k le v e l w it h h ig h e s t s e r v ic e le v e l. T h is
o b je c tiv e is s e c u r e d th r o u g h b u d g e tin g fo r in v e n to r ie s a fte r c a r e fu l s c h e d u lin g
o f d e liv e r ie s a g a in s t p u r c h a s e s a n d r e g u la r m o n ito r in g o f th e c h a n g in g
n e e d s o f th e in d e n te r s . F u rth e r a ll th e r e le a s e d m a te r ia ls fr o m th e w o r k s a r e
r e tu r n e d to th e s to r e s d e p o ts a n d th e ir d is p o s a l is a r r a n g e d e ith e r b y r e - is s u e to
c o n s u m e r s o r b y s a le b y a u c tio n a s th e c a s e m a y b e in o r d e r to a v o id
u n n e c e s s a r y lo c k in g u p o f c a p ita l. T h e e ffic ie n c y of th e in v e n t o r y
m a n a g e m e n t is ju d g e d o n t h e b a s is o f t h e p e r c e n t a g e o f th e actu al
b a la n c e s a t t h e e n d o f a p e rio d o v e r t h e is s u e s u p t o t h e p e rio d d u r in g t h e
y e a r , k n o w n a s T u r n o v e r R a t io .

T h e v a r io u s it e m s o f s t o r e s h e ld in s t o c k in a S t o r e s D e p o t a r e
t e r m e d a s IN V E N T O R Y . T h e in v e n to r y c o n tr o l r e fe r s to th e m eth o d b y w h ic h
in v e n to r y h o ld in g is r e g u la te d w ith in th e p r e - d e te r m in e d lim its s tip u la te d b y th e
A d m in is tr a tio n fr o m tim e to tim e . T h e in v e n to r y c o n tr o l is a m o d e r n m e th o d o f
p la n n in g , fo r e c a s tin g a n d s to r in g , w ith o u t h in d e r in g th e p r o d u c tio n a n d
d is tr ib u tio n s c h e d u le s . T h e in v e n t o r y c o n t r o l is a s y s t e m a t ic m e t h o d o f
d e t e r m in in g w h a t , w h e r e , a n d h o w m u c h t o p r o c u r e a n d h o w m u c h t o k e e p
in s t o c k w it h in a p e rio d o f t i m e.

1 4 .2 In v e n t o r y C o n t r o l S y s t e m :

In v e n to r y c o n tr o l is a p la n n e d m e th o d o f d e te r m in in g w h a t to in d e n t,
w h e n to in d e n t, h o w m u c h to in d e n t a n d h o w m u c h to sto c k , s o th a t p u r c h a s in g
a n d s to r in g c o s ts a r e th e lo w e s t p o s s ib le w ith o u t a ffe c tin g p r o d u c tio n o r is s u e s .
W ith o u t p r o p e r c o n tr o l, in v e n to r ie s h a v e a te n d e n c y to g r o w b e y o n d th e
e c o n o m ic a l lim its . F u n d s a r e tie d u p u n n e c e s s a r ily in s u r p lu s s to r e s a n d
p r o d u c tiv e o p e r a tio n s a r e s ta r v e d a n d fin a n c e s o f th e p la n t a r e s e v e r e ly
s tr a in e d . L a c k o f c o n tr o l o v e r in v e n to r y a ls o le a d s to e x c e s s iv e c o n s u m p tio n
as consum ers are lia b le to b e c o m e c a r e le s s w ith u n r a tio n e d s u p p ly of
m a te r ia ls .

A s a fir st ste p a ll s to r e s _ sto c k e d ite m s w e r e br o u g h t u n d e r a u n ifie d

c o d in g s t r u c tu r e u n d e r w h ic h e a c h ite m of s tor e s h e ld in s to c k w a s id e n tifie d b y
th e s a m e c o d e n u m b e r o n a ll R a ilw a y b a s is . T h e s y s te m e n a b le s p r o m pt a n d
a c c u r a te s to r e s a c c o u n tin g a n d p r o v id e s fin a n c ia l in fo r m a tio n fo r c o n tr o l o v e r

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m a te r ia l u s a g e a n d a ls o p r o d u c e s a c tio n - o r ie n te d e x c e p tio n r e p o r ts in c lu d in g
A , B , C , a n a ly s is , p o s itio n o f s u r p lu s a n d o v e r s to c k ite m s e tc. T h e s y s tem
h e lp s in th e p la n n in g a n d c o n tr o l o f p u r c h a s e s , th r o u g h o r d e r fo llo w u p a n d
v e n d o r p e r for m a n c e r e v ie w s a n d a u to m a tic in fo r m atio n for r e c o u p m e n t.

The p r im e o b je c tiv e o f a n In v e n to r y C o n tr o l is to k e e p d o w n th e
in v e s tm e n t o f th e in v e n to r y , in v e n to r y c a rr y in g c o s t a n d o b s o le s c e n c e th a t m a y
o c c u r d u e to in tr o d u c tio n o f s o p h is tic a te d m o d e r n e q u ip m e n ts . In v e n to r y c o n tr o l
h e lp s in th e m a in te n a n c e o f In v e n to r ie s a t th e o p tim u m le v e l a n d a t th e s a m e
tim e e n s u r e s s a tis fa cto r y s er v ic e to th e c o n s u m e r w ith th e le a s t c o st.

T h e in v e n t o r y c o n t r o l is e f f e ct e d in t h e f o llo w in g m a n n e r : -

a) P r o p e r c a r e in fo r e c a s tin g o f d e m a n d s .
b) P r o p e r c a r e in pr o v is io n in g .
c) Id e n tific a tio n o f s ur p lu s s to r e s a n d th e ir d is p o s a l.
d) V a r ie ty r e d u c tio n .
e) C a r e in in tr o d u c tio n o f n e w ite m s o f s to c k in g .
f) D is p o s a l o f o v e r s to c k s .
g) V a lu e a n a ly s is .
h) M a k e o r b u y d e c is io n .
i) D is p o s a l o f s c r a p .
j) D is p o s a l o f s to c k s h e e ts .
k) C le a r a n c e o f s u s p e n s e a c c o u n ts .
l) M a k in g o u t s u ita b le p o lic y a n d p r o c e d u r e h a v in g a n im p a c t o n
in v e n to r y c o n tr o l.

T h e a b o v e c o n tr o ls a r e im p le m e n te d thr o u g h th e m o d e r n te c h n iq u e s v iz .
A B C A n a ly s is a n d F S N A n a ly s is .

1 4 .3 A ,B ,C , A n a ly s is :

A lw a y s B e tte r C o n tr o l S y s te m c o m m o n ly r e fe r r e d to a s A ,B ,C , a n a ly s is
is th e b a s ic te c h n iq u e o f m a ter ia l m a n a g e m e n t. A lth o u g h its la r g e s t a p p lic a tio n is
in in v e n to r y c o n tr o l, its g e n e r a l p r in c ip le s c a n b e e x te n d e d to o th e r a s p e c ts o f
m a te r ia l m a n a g e m e n t a n d in d e e d to a lm o s t e v e r y ty p e o f a c tiv ity . If a ll th e
S to r e s ite m s in a n u n d e rta k in g a r e a n a lis e d in te r m s o f v a lu e s o f to ta l a n n u a l
c o n s u m p tio n o f th e item s in R u p e e s , it w ill b e fo u n d th a t a b o u t 1 0 % of th e m
c o n s titu te h ig h v a lu e , a b o u t 2 0 % c o n s titu te o f m e d iu m v a lu e a n d r e m a in in g
7 0 % o f th e ite m s c o n s titu te lo w v a lu e . T h e s e ar e r e fe rr e d to a s A ,B ,& C
c a te g o r ie s r e s p e c tiv e ly .

T h e b a s ic id e a o f c la s s ify in g ite m s u n d e r A ,B & C C a te g o r ie s is to h a v e

tig h t m o n ito r in g in r e s p e c t o f h ig h v a lu e d ite m s , s im p lifie d c o n tr o l in r e s p e c t of
lo w v a lu e ite m s a n d v ia - m e d ia e ffo r ts fo r o th e r s. T h e e ffo r ts/ a tte ntio n s h o u ld

234
b e ju s tifie d b a s e d o n th e a n tic ip a te d r e s u lts . T h e A ,B ,C s y s te m p r in c ip le s c a n
b e a p p lie d to a lm o s t a n y a c tiv ity in c lu d in g s to c k v e r ific a tio n a s th is h e lp s
m a n a g e m e n t to b e s to w a d e q u a te a tte n tio n o n c r itic a l a r e a s to n e t in th e
m a x im u m b e n e fits .

T h is a n a ly s is is d o n e o n t h e c o m p u t e r a s e x p lain e d b e lo w :

F ir s t o f a ll, a n n u a l is s u e v a lu e s o f a ll th e ite m s , w h ic h w e r e is s u e d fr om
a ll th e d e p o ts a r e a d d e d to g e th er to fin d tota l is s u e s ( in r u p e e s ) of th e R a ilw a y ;
T h e n a ll th e ite m s a r e s o rte d in d e s c e n d in g s e q u e n c e o f t h e ir is s u e v a lu e o n
th e e n tir e R a ilw a y ( i.e ., a fter a d d in g is s u e s o f in d iv id u a l d e p o ts ) ;

T h e n , w e g o o n c o u n tin g th e ite m s, a d d in g is s u e v a lu e o f th e ite m to a

` c u m u la tiv e is s u e v a lu e ' c o u n te r . W h e n th e v a lu e in th is c o u n ter r e p r e s e nts 7 0 %
o f tot a l is s u e - v a lu e a fte r r e a d in g a p a r tic u la r ite m , a ll th e ite m s fr o m to p to th is
a r e c la s s ifie d a s "A " v a lu e ite m s .

T h e r e a d in g o f ite m s is fu rth e r c o ntin u e d w h e n a fte r r e a d in g a p a rtic u la r ,

ite m a n d a d d in g its is s u e v a lu e to ` c u m u la tiv e is s u e v a l u e ' c o u n te r, v a lu e in th e
c o u n te r is e q u a l to 9 0 % o f to ta l is s u e s , w e m ar k a ll ite m s fr o m ite m n e x t to la s t
"A " v a lu e ite m to th is ite m a s "B " v a lu e ite m s .

A ll r e m a in in g ite m s a r e c la s s ifie d a s "C " v a lu e ite m s .

T h e A B C a n a ly s is a ls o e n v is a g e s th e q u a n tu m o r d e g r e e o f a tte n tio n
th a t s h o u ld b e g iv e n to e a c h ite m o r v a lu e o f ite m s . W h a t th e r e la tiv e ly
r e c e n t s c ie n c e o f ` v a lu e e n g in e e r in g ' d o e s to a n in d iv id u a l ite m , th e te c h n iq u e o f
A B C a n a ly s is d o e s to th e c o n tr o l m e c h a n is m a p p lie d to t h e e n tir e in v e n to r y
s y s te m . T h e c o n tin u o u s a d v a n c e m e n t in s c ie n c e a n d te c h n o lo g y a n d n e e d fo r
in c r e a s in g th e c o m p e titiv e n e s s o f a b u s in e s s h a s m a d e it im p e r a tiv e to m a k e th e
c o n tr o l s y s te m fin e r b y g iv in g d u e c r e d e n c e to th e oth e r "v a lu e s " o f th e k e e p in g
u n its .
A B C a n a ly s is is o th e r w is e c a lle d a s H M L a n a ly s is , i.e ., H ig h , M e d iu m
a n d L o w a n a ly s is .

1 4 .4 A D V A N T A G E S O F A B C A N A L Y S IS :

T h is a n a ly s is h e lp s th e M a te r ia l M a n a g e m e n t to a llo c a te th e a r e a to th e
a p p r o p r ia te m a n a g e m e n t le v e l to s p e c ific a lly c o n c e n tr a te o n e a c h ite m th a t
r e q u ir e s c o n tr o l.

T h is s p e c ific c o n c e n tr a tio n b y th e v a r io u s o ffic e r s h a s p r o d u c e d

r e m a r k a b le r e s u lts a n d th is in v o lv e s o n ly m in im u m c o n tr o l.

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T h e a n a ly s is a s p e r A B C s y s t e m is c a rr ie d o u t a s u n d e r :

` A ' V a lu e ite m s & ` B ' V a lu e ite m s - c a r e fu l a tte n tio n is p a id a t e v e r y sta g e , v iz .,

i) E s tim a tin g th e r e q u ir e m e n ts b y th e D e p o t.

ii) P r o v is io n in g b y th e H e a d Q u a r te r's O ffic e .

iii) P r o v id in g s a fe ty / b u ffe r sto c k s .

iv ) C a r e fu l p la n n in g w h ile o r d e r in g , to a rr a n g e s ta g g e r e d d e liv e r y .

v) P r o g r e s s in g a n d R e c e ip ts .

v i) In s p e c tio n .

v ii) F in a lly m a k in g is s u e s .

A tig h t c o n tr o l is e x e r c is e d . A c lo s e w a tc h o n h ig h c o n s u m p tio n o f h ig h
v a lu e ite m s a n d th e ir p r o g r e s s of r e p le n is h m e n t, etc ., is m a in ta in e d . T h e c o n tr o l
o f th e s e ite m s u n d e r d iffe r e n t c a te g o r ie s in H e a d Q u a r ter s ' offic e w ill b e
e x e r c is e d th r o u g h a r e g u la r a n d p e r io d ic a l r e v ie w o f a c tu a l c o n s u m p tio n , th e
fo r e c a s t c o n s u m p tio n , r e v is io n o f lim its , th e q u a n titie s to b e d e c la r e d a s s u r p lu s
o r e x c e s s a n d r e- p h a s in g o f d e liv e r ie s .

1 4 .5 F o r th e p u r p o s e o f in v e n to r y c o n tr o l, "A " v a lu e ite m s a r e m o s t im p o r ta n t.

T h e r e fo r e , th e y a r e c lo s e ly m o n ito r e d a t h ig h e s t le v e l a t v e r y fr e q u e n t in te r v a ls .
In R a ilw a y s , th e ir s to c k le v e ls , c o n s u m p tio n fo r e c a s t, e tc., a r e m o n ito r e d a t th e
le v e l o f C O S /C M M e v e r y m o n th . "B " v a lu e ite m s a r e m o n ito r e d a t th e le v e l o f
C M M /D Y .C O S e v e r y q u a r ter o r e v e r y s ix m o n th s.

F N S A n a ly s is : T h is is k n o w n fo r F a s t, S lo w a n d N o n - m o v in g ite m s .

1 4 .6 R e v ie w o f H ig h V a lu e It e m s :

S u c c e s s fu l in v e n to r y c o n tr o l r e q u ir e s p e r io d ic r e v ie w . U n d e r In d ia n
c o n d itio n s to d a y , s u p p ly a n d d e m a n d a r e c h a n g in g c o n s ta n tly . M a x im u m a n d
m in im u m s to c k le v e ls d e p e n d o n th e p a tte r n o f c o n s u m p tio n a n d le a d tim e o f
p r o c u r e m e n t. A n y c h a n g e in q u a n tity o r p r ic e o r b o th a ffe c ts th e fo r m e r,
c h a n g e s in s o u r c e s o f s u p p ly o r tim e o f p r o c u r e m e n t a n d tim e ta k e n fo r
tr a n s p o r ta tio n a ffe cts th e la tte r. A g a in p o litic a l o r e c o n o m ic fa c to r in c lu d in g
G o v e r n m e n t c o n tr o l a n d o th e r m a n a g e m e n t c o n s id e r a ti o n s m a y d ic ta te a n
in v e n to r y p o lic y d iffe r e n t fr o m th e o n e m ath e m a tic a lly o b ta in e d . It is th e r efo r e ,
e s s e n tia l th a t a ll th e h ig h v a lu e ite m s s h o u ld b e r e v ie w e d a tle a s t o n c e in th r e e
m o n th s s in c e th e y ar e th e m o s t im p o rta n t fr om c o s t c o n s id e r a tio n s .

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1 4 .7 ( A ) M e c h a n is a t io n - O b je c tiv e s :

i) R e p la c e m e n t o f te d io u s m a n u a l p r o c e s s ,

ii) A c h ie v e m e n t o f g r e a te r a c c u r a c ie s in th e in v e n to r y r e c o r d s ,

iii) H e lp in g in v e n to r y m a n a g e m e n t in e s ta b lis h in g e ffe c tiv e m a n a g e m e n t

in fo r m a tio n s y s te m fo r g r e a te r tur n o v e r of in v e n to r y, r e d u c tio n o f
o v e r s to c k , tim e ly p u r c h a s e a c tio n o f ite m s o ut o f s to c k, a n d m a in ta in
m a x im u m s e r v ic e le v e l.

iv ) C o n tr ib u te to b e tte r m a te r ia l m a n a g e m e n t.

M a te r ia l m a n a g e m e n t c o v e r s a ll a s p e c ts o f m a te r ia l p r o c u r e m e n t,
m a te r ia l s to r a g e a n d u tilis a tio n . It c o v e r s th e w h o le r a n g e o f fu n c tio n s
in v o lv e d in c o n v e r tin g r a w m a te r ia ls a n d a n c illa r y s u p p lie s in to fin is h e d p r o d u c ts .
It is c o n c e r n e d w ith p la n n in g a n d p r o g r a m m in g o f m a te r ia ls a n d e q u ip m e n t r e -
d e s ig n v a lu e a n a ly s is , m a r k e t r e s e a r c h fo r p u r c h a s e s , p r o c u r e m e n t o f a ll
m a te r ia ls in c lu d in g C a p ita l g o o d s , r a w m a te r ia ls , c o m p o n e n t a n d a s s e m b lie s ,
fin is h in g m a te r ia ls , p a c k a g in g a n d p a c k in g m a te r ia l, tr a n s p o r ta tio n o f m a te r ia l,
m a te r ia ls h a n d lin g v a lu e a n a ly s is , d is p o s a l o f s c r a p a n d s u r p lu s s a lv a g e .

( B ) M A X IM U M S Y S T E M : M a x im u m is th e lo w e s t q u a n tity th a t m a y b e o r d e r e d
a t a n y tim e a fte r p r o v id in g th a t s to r e s a r e n e v e r le s s th a n th e p r e s c r ib e d
m in im u m . W h ile fix in g th e m a x im u m , th e a s p e c t o f in v e n to r y c a r r y in g c o s ts
a n d o r d e r in g c o s ts s h o u ld b e ta k e n in to c o n s id e r a tio n . In th e m o d e r n s y s te m ,
E .O .Q . te c h n iq u e is a d o p te d . i.e .,

( M a x + M in + P D ) - ( S + D )

W h e r e (M a x ) m e a n s M a x im u m , (M in ) m e a n s M in im u m , ( P D ) m e a n s
P e n d in g D e m a n d ( S ) m e a n s P h y s ic a l s to c k a n d ( D ) m e a n s D u e s - b o th
covered and uncovered.

T h e m a x im u m n o r m a lly r e p r e s e n ts th e b atc h o r d e r q u a n tity o r E O Q

- E c o n o m ic O r d e r Q u a n tity . T h e m a x im u m e x p r e s s e d in te r m s of tim e
p e r io d s is a s u n d e r -

` A ' V a lu e it em s - 3 m o n th s.
` B ' V a lu e it em s - 6 m o n th s.
` C .1 V a lu e it e m s - 12 m o n th s.
` C .2 'V a lu e it e m s - 24 m o n th s.

A r e g u la r a n d p e r io d ic a l r e v ie w o f a c tu a l c o n s u m p tio n , th e fo r e c a s t
c o n s u m p tio n , r e v is io n o f lim its , th e q u a n titie s to b e d e c la r e d a s s u r p lu s o r

237
e x c e s s a n d th e r e p h a s in g o f d e liv e r ie s r e q u ir e d b y o ffic e r s , sta te d a g a in s t e a c h of
th e c a te g o r ie s o f th e item s lis te d b e lo w : -

"A " V a lu e it e m s - M o n t h ly r e v iew p e r s o n a lly b y C O S .

"B " V a lu e it e m s - H a lf Y e a r ly r e vie w b y D Y .C O S .
"C " V a lu e it e m s - A n n u a l r e v iew a t t h e le v e l o f A C O S .

1 4 .8 M IN IM U M : T h e m in im u m is th e le v e l a t w h ic h th e sto c k s a r e r e c o u p e d
a n d is a ls o c a lle d th e R e - O r d e r le v e l o r R e c o u p m e n t p o in t. T h e m in im u m
r e p r e s e n ts th e r e q u ir e m e n t o f a n item d u r in g th e ` L e a d T im e ' i.e ., th e tim e ta k e n
fr o m th e d a te w h e n th e r e c o u p m e n t m e m o is s e n t fo r a n ite m , till th e r e c e ip t o f
s to c k s o f th a t ite m in th e d e p o t d u ly in s p e c te d a n d a c c o u n te d fo r a g a in s t th e
r e c o u p m e n t.

1 4 .9 R o le o f IS A s a n d A S V s in t h e In v e n t o r y M a n a g e m e n t , In v e n t o r y
C o n t r o l, a n d t h e s t o c k v e rific a t io n : -

T h e r e is a la r g e e s ta b lis h m e n t o f IS A s a n d A S V s o n th is R a ilw a y . A p a r t
fr o m m e r e a r ith m etic a l v e r ific a tio n o f s to c k , th e y c a n p la y th e ir r o le s b e tte r b y
c o n d u c tin g in te llig e n t a n a ly s is in th e s to c k h o ld e r s ' o ffic e s o n th e lin e s in d ic a te d
a t p a r a 1 4 .1 9 o f th is c h a p te r a n d s u b m it q u a lita tiv e c o m m e nts o n th e a s p e c t of
m a te r ia l m a n a g e m e n t. S o m e o f th e sto c k h o ld e r s m a y n o t m a in ta in th e ir s to c k
v e r y e ffic ie n tly . If pr o p e r a c c o u n ta l d e ta ils a r e n o t k e p t fo r e x p e d itio u s a n a ly s is
o f sto r e s tr a n s a c tio n s , p u r c h a s e o f sto c k a n d n o n - sto c k ite m s m a y b e r e s o r te d to
w ith o u t s u ffic ie n t ju s tific a tio n . It m a y a ls o le a d to e x c e s s iv e in d e n tin g o r
in d iffe r e n t s to r a g e d u e to w h ic h s o m e o f th e c o m m o d itie s g e t d a m a g e d e .g.
c e m e n t, b atte r y c e lls , p a in ts e tc . T h e r e ar e fu e l ite m s o f H .S .D . O il, e tc . w h ic h
a r e n o t o n ly v e r y c o s tly b u t a ls o fo rm p a rt o f m a jo r c o n s u m p tio n o n R a ilw a y s . B y
r e v ie w in g th e ir c o n s u m p t io n v is - a - v is tr ip - r a tio n fix e d fo r th e L o c o e n g in e , it m a y
b e p o s s ib le to d e te c t w a s ta g e s in th e fu e l c o n s u m p tio n a n d a ls o p r o v id e s c o p e fo r
o d d c a s e s o f p ilfe r a g e . T h e im p r e s t a n d s c h e d u le ite m s w ith s to c k h o ld e r s a ls o
r e q u ir e c o n s ta n t r e v ie w to a v o id ir r e g u la r a n d e x c e s s d r a w a l o f s u c h sto r e s
u ltim a te ly le a d in g to lo s s e s to th e R ly . A d m n . S o m e tim e s , s c r a p is n o t r e tu r n e d
to th e d e p o t pr o m p tly w ith th e r e s u lt th e r e is lo t of scope for p ilfe r a g e .
S o m e tim e s , c o s tly m a ter ia ls a r e s to r e d in th e o p e n g r o u n d a n d th e y d ete r io r a te
v a r y fa s t. In s ta n c e s o f s u c h ir r e g u la r itie s c a n b e m u ltip lie d . B y p o in tin g o u t s u c h
ir r e g u la r itie s , th e v e r ific a tio n s ta ff n o t o n ly h ig h lig h t to th e m a n a g e m e n t a v o id a b le
lo s s e s b u t a ls o th e lo s s to th e c o m m u n ity d u e to c a llo u s n e s s o f s to c k h o ld e r s s o
th a t h o p e fu lly s u c h th in g s w o u ld n o t r e c u r . T h e R ly. A d m n , t h e r e f o r e e x p e c t s
t h a t t h e w o r k o f IS A s a n d A S V s s h o u ld n o t o n ly b e q u a lit a t iv e b u t a ls o
o b je c t iv e a n d p e r f o r m a n c e - o r ie n t e d a n d t h a t t h e y s h o u ld r e - o rie n t t h eir
o u t - lo o k a n d im a g e t o m e e t t h e c h a lle n g e s o f t h e la t e s t d e v ic e a n d
t e c h n iq u e s o f m a n a g e m e n t c o n t r o l o n in v e n t o r ie s .

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Q U A L IT A T IV E A N A L Y S IS O F S T O R E S , IT S S C O P E A N D A C H IE V E M E N T

1 4 .1 0 Q u a lit a t iv e a n a ly s is o f s t o r e s : -

A t p r e s e n t s ig n ific a n t s te p g a p s in m a n a g e m e n t o f in v e n to r ie s e s c a p e
n o tic e . A s a fir s t in th e im p r o v e m e n t a th o r o u g h e x a m in a tio n o f th e s y s te m o f
p r o c u r e m e n t, c u s to d y , is s u e , e tc , o f h ig h v a lu e a n d p ilfe r a b le ite m s is c a r r ie d
o u t in th e d e p o ts a n d s to c k h o ld e r s ' o ffic e s b y th e V e r ific a tio n S ta ff s o th a t th e
s h o r t - c o m in g s in th e in v e n to r y m a n a g e m e n t a r e p r o m ptly h ig h lig h te d . T h is w ill
h e lp th e T o p M a n a g e m e n t to g e n e r a te in v e n to r y c o n s c io u s n e s s a m o n g
s to c k h o ld e r s a n d c o n tr o llin g o ffic e r s b y p r o m p tly d r a w in g th e ir a tte n tio n to
im p o r ta n t c a s e s th r o u g h p e r io d ic a l B u lle tin s .

1 4 .1 1 S C O P E :

A t sto r e s d e p o ts th e C o m p u te r p r in ts o u t s o m e im p o r ta n t s ta tem e n ts
a s s ta te d b e lo w : -

i) A B C a n a ly s is o f ite m s o f s to r e s o f A ,B,& C c a te g o r ie s o n th e b a s is of
a n n u a l u s a g e v a lu e ;

ii) S u r p lu s s to r e s ( D e a d /M o v a b le )

iii) N o n - m o v in g ite m s s ta te m e nts ( D - C a te g o r y ) o f o r d in a r y s tor e s ( o v e r 1 y e a r

and over 2 years)

iv ) Q u a r te r ly sta te m e n ts o f o v e r s to c k s.

v) Ite m s w ith ` N il' b a la n c e s .

1 4 .1 2 A n a ly s is of A B & C C a t e g o r y it e m s : T h e v e r ific a tio n sta ff a tta c h e d to

th e d e p o t/W o r k s h o p u n its s h o u ld ta k e u p a t le a s t 1 0 c a s e s o f h ig h v a lu e ite m s
fr o m th e s e s ta tem e n ts e v e r y m o n th a n d c a r r y o u t in te llig e n t a n a ly s is . T h e ir
r e p o r ts s h o u ld b r in g o u t s p e c ia l fe a tu r e s s u c h a s th e e xte n t o f fin a n c ia l lo s s th a t
h a s o c c u r r e d a s a r e s u lt o f o v e r sto c k s , w h e th e r th e r e is a n y n e e d fo r
c a n c e lla tio n o f th e o u ts ta n d in g in d e n ts /p u r c h a s e o r d e r s /A .T .s e tc., to r e d u c e
fu r th e r o v e r s to c k s , w h e th e r th e M a x im a a n d M in im a lim its a d o p te d fo r th e ite m s of
s to r e s r e q u ir e r e v is io n in a c c o r d a n c e w ith th e la te s t tr e n d o f c o n s u m p tio n ,
w h e th e r a n y u r g e n t s te p s a r e n e c e s s a r y to m o d ify th e fu tu r e in d e n ts b a s e d o n
th e a v e r a g e o f la s t 3 y e a r s' c o n s u m p tio n e tc.

239
1 4 .1 3 A n a ly s is o f N o n - m o v e d it e m s : T h e v e r ific a tio n sta ff s h o u ld s e le c t h ig h
v a lu e ite m s o f o r d in a r y sto r e s w h ic h h a v e n o t b e e n is s u e d for m or e th a n a y e a r
a n d a n a ly z e th e m a s u n d e r : -

i) W h e n th e s tor e s w e r e p r o c u r e d ?
ii) S p e c ific p u r p o s e fo r w h ic h th e y w e r e p r o c u r e d ?
iii) W h y th e y c o u ld n o t b e c o n s u m e d ?
iv ) W h a t s te p s h a v e b e e n ta k e n for th e ir d is p o s a l ?
v) T h e e x te n t o f fin a n c ia l lo s s a s a r e s u lt th er e o f.

1 4 .1 4 A n a ly s is o f t h e O v e r s t o c k s : T h e v e r ific a tio n s taff s h o u ld ta k e u p a ll h ig h

v a lu e ite m s fr o m th e Q u a r ter ly C o m p u t e r S ta te m e nts a n d e x a m in e th e m a s
s ta te d b e lo w : -

i) R e a s o n s a ttr ib u te d to o v er s to c k s in b r ie f;

ii) W h a t w a s th e la te st is s u e ?

iii) W h e th e r a n y a c tio n w a s ta k e n b y th e S to r e s D e p t. to c a n c e l futu r e

s u p p lie s o n o u ts ta n d in g in d e n ts to pr e v e n t f ur th e r o v e r s to c k s ?

iv ) W h y th e c o n s u m in g d e p a r tm e nts h a v e fa ile d to d r a w th e item s i.e.

W h e th e r th e s a m e is d u e to a n y c h a n g e in D e s ig n o r S p e c ific a tio n o r
D r a w in g o f th e L o c o E n g in e o r C o a c h o r d u e to a n y p o s tp o n e m e n t o r
a b a n d o n m e n t o f P .O .H . P r o g r a m m e u n d e r o r d e r s o f c o m p e te n t a uth o r ity
e tc .

v) W h a t s te p s h a v e b e e n ta k e n b y th e S to r e s D e p tt. fo r liq u id a tin g th e

s u r p lu s s to c k s fo r w h ic h th e r e h a v e b e e n n o d e m a n d s fo r o v e r o n e y e a r
i.e . b y r e- is s u e to c o n s u m in g d e p a r tm e n ts o r tr a n s fe r to oth e r
R a ilw a y s /G o v t. D e p ts .

v i) T h e e x te n t o f fin a n c ia l lo s s in v o lv e d a s a r e s u lt th er e o f.

1 4 .1 5 A n a ly s is o f it e m s w it h ` N il' b a la n c e s : T h e B in c a r d s /T a lly c a r d s
h a v in g ` N il' b a la n c e s fo r m o r e th a n a y e a r s h o u ld b e r e v ie w e d . A s tate m e n t of
th o s e ite m s s h o u ld b e p r e p a r e d a n d s u b m itte d to th e D e p o t O ffic e r c o n c e r n e d to
e n a b le h im to c o n s id e r th e d e s ir a b ility o f c lo s in g th e s a id b in c a r d s /T a lly
c a r d s . B r ie f r e a s o n s fo r th e d is c o n tin u a n c e o f s to c k in g th o s e ite m s in q u e s tio n
s h o u ld a ls o b e a s c e r ta in e d fr om th e s to c k h o ld e r .

1 4 .1 6 A n a ly s is o f "O u t of S t o c k " it e m s : T h e C o m p u te r pr in ts o u t th e
s ta te m e n t o f ite m s of "O u t o f Sto c k " fo r o v e r o n e y e a r . T h e s e ite m s s h o u ld b e
r e v ie w e d a n d lis ts a r e fo r w a r d e d to s to c k h o ld e r s fo r c lo s in g s u c h c a r d s a s a
m e a s u r e o f p r e v e n tin g e r r o n e o u s r e c o u p m e n ts in c o n s u lta tio n w ith c o n s u m in g
d e p a r tm e n ts .

240
1 4 .1 7 C h e c k o f S u r v e y c o m m it t e e r e p o r t s : C o p ie s o f th e s e r e p o rts s ig n e d
b y th e m em b e r s of th e S u r v e y c o m m itte e w ith th e ir r e c o m m e n d a tio n s in
c o n n e c tio n w ith th e m o d e o f d is p o s a l o f s u r p lu s /s c r a p m a te r ia l d u ly
s a n c tio n e d b y G .M /C O S a r e b e in g r e c e iv e d in th e v e r ific a tio n s e c tio n
/P .L .S e c tio n a n d th e s a m e s h o u ld b e s c r u tin is e d b y th e IS A s . A fe w h ig h v a lu e
ite m s m a y b e s e le c te d a n d c h e c k e d w ith th e in itia l r e c o r d s to fin d o u t : -

i) H o w th e y w e r e r e n d e r e d s u r p lu s ?

ii) W h e th e r th e p u r c h a s e its e lf c o u ld h a v e b e e n a v o id e d ?

iii) W h e th e r s u ffic ie n t g r o u n d s e x is t for fix a tio n o f s taff r e s p o n s ib ility fo r th e

lo s s e s s u s ta in e d a s a r e s u lt th e r e of ?

A q u a lita tiv e r e p o r t in th is c o n n e c tio n s h o u ld b e p u t u p to th e A c c o u n ts

O ffic e r c o n c e r n e d .

1 4 .1 8 O v e r h a u lin g o f A c c o u n t s a t t h e S t o c k - h o ld e r s of f ic e s /D e p o t s o n L in e :

The IS A s d e p u te d fo r o v e r h a u lin g th e a c c o u n ts at th e
S to c k h o ld e r s ' O ffic e s /d e p o ts o n lin e s h o u ld c a r r y o u t t h e ir d u t ie s as stated
b e lo w : -

i) E x a m in a tio n o f m a x im a a n d m in im a le v e l fo r ite m s in s to c k,

ii) R e v ie w o f Im pr e s t ,

iii) S c r u tin y o f o v e r sto c k ,

iv ) R e v ie w o f u n - o p e r a te d item s ,

v) R e v ie w o f a s s e ts ly in g id le ,

v i) R e v ie w o f L o c a l P u r c h a s e ,

v ii) R e v ie w o f S u r p lu s s to r e s .

ix ) V o u c h e r c h e c k s in r e s p e c t o f R e c e ip t a n d Is s u e s .

* * * ** ** **

241
 C H A PT E R - X V
< B ack to IN D E X >
S T O C K V E R IF IC A T IO N IN C O N S T R U C T IO N O R G A N IS A T IO N

T h e d e ta ile d p r o c e d u r e to b e fo llo w e d w ith r e g a r d to th e a c c o u n ta l of

S to r e s o b ta in e d fo r s a n c tio n e d w o r k s is la id d o w n in p a r a s 1 4 4 5 to 1 4 5 4 a n d
1 7 3 0 to 1 7 4 7 o f th e In d ia n R a ilw a y c o d e fo r E n g in e e r in g D e p a r tm e n t a n d
C h a p te r s X X X II a n d X X X III o f th e W a y a n d W o r k s M a n u a l. H o w e v e r , th e
fo llo w in g g u id e lin e s a r e is s u e d fo r th e g u id a n c e o f th e s ta ff.

1 5 .1 G e n e r a l :

M a te r ia ls o b ta in e d fo r s p e c ific w o r k s s h o u ld b e k e p t e n tir e ly o u ts id e th e
a c c o u n ts o f a n y o th e r c a te g o r y o f S to r e s . S u c h s to r e s s h o u ld b e s e p a r a te ly
r e q u is itio n e d fo r b y th e E x e c u tiv e O ffic e r s a n d d e s p a tc h e d to th e s ite o f w o r k s .
A ll th e s to r e s r e c e iv e d fo r th e c o n s tr u c tio n e x c e p tin g th e s e d ir e c tly c o n s ig n e d
to W o r k s S u p e r v is o r s w ill b e u n d e r th e c h a r g e o f D S K /S to r e s ( C ) atta c h e d
to th e C o n s tr u ctio n . T h e D S K is r e s p o n s ib le fo r th e c u sto d y a n d a c c o u n ta l of
a ll th e s to r e s in th e ir r e s p e c tiv e c h a r g e s a n d a r e d ir e c tly u n d e r th e c o n tr o l o f th e
D E N ( C ) . T h e a c tu a l c o n s u m p tio n o f s u c h s to r e s o n e a c h w o r k c o s tin g a b o v e 3
la k h s in r e s p e c t o f T r a c k R e la y in g o r R e n e w a l W o r k s a n d o n e la k h in th e c a s e
o f o th e r w o r k s s h o u ld b e w a tc h e d th r o u g h a S u s p e n s e H e a d - "T h e M a te r ia l- a t-
S ite A c c o u n t" o f th e W o r k s .

F o r T o o ls a n d P la n ts , S u r v e y in s tr u m e n ts a n d D e a d S to c k i.e . c o s t of
w h ic h is b o r n e u n d e r C a p .IV /C a p .V I e tc ., th e H e a d M A S s h o u ld n o t b e o p e r a te d .
T h e c o s t o f s u c h m a te r ia ls s h o u ld b e fin a lly c h a r g e d to 4 5 0 0 , 6 1 0 0 , 6 4 2 0 e tc .
A ll r e tu r n s p r e s c r ib e d in p a r a s 1 4 5 0 - E , 1 4 5 1 - E , 1 4 5 3 - E , & 1 4 5 4 - E s h o u ld b e
p r e p a r e d a n d s u b m itte d to th e D E N 's o ffic e fo r p r ic in g a n d o n w a r d tr a n s m is s io n
to th e A c c o u n ts o ffic e w h ic h w ill h a v e th e a c c u r a c y o f th e r e tu r n s c h e c k e d in
te r m s o f p a r a 1 4 5 2 - E P r o je c t its e lf. T h e P la n t h o ld e r s h o u ld m a in ta in p r o p e r
` M o v e m e n t R e g is te r '.

1 5 .2 S o u r c e o f S u p p ly :

T h e m a te r ia ls in th e C o n s tr u ctio n D e p o ts a r e r e c e iv e d fr om th e fo llo w in g
sources:

i) P u r c h a s e s m a d e th r o u g h C O S o r C T E o r D G S & D .

ii) S u p p lie s m a d e fr o m O p e n L in e D e p o ts .

iii) T r a n s fe r s fr o m oth e r D e p a r tm e n ts or D iv is io n s a n d o th e r R a ilw a y s .

242
iv ) S to r e s m a n u fa c tur e d in W o r k s h o p s .

v) R e le a s e d m a te r ia ls fr o m w o r k s .

v i) D ir e c t p u r c h a s e b y D E N .

S to r e s m a n ufa c tu r e d b y A r tis a n s taff o f th e e x e c u tiv e s u b - or d in a te s .

In c a s e of p u r c h a s e th r o u g h D G S & D , th e s u p p lie s a r e a c c o m p a n ie d
b y th e In s p e c tio n N o te a n d th is w ill b e th e b a s is for pr e p a r in g R e c e ip t N o te s .

1 5 .3 T h e s u p p lie s m a d e a g a in s t C O S S u p p ly O r d e r s o n D G S & D R a te
c o n tr a c ts a r e a c c o m p a n ie d b y F ir m 's c h a lla n s . T h e D S K w ill p r e p a r e R e c e ip t
N o te s w ith th e F ir m 's c h a lla n s . T h e d o c u m e n ts lik e In v o ic e , F ir m 's c h a lla n s ,
In s p e c tio n N o te s w ill fo r m th e b a s is o f a c c o u n ta l in th e a b o v e c a s e .

In c a s e o f s u p p lie s fr o m o p e n L in e D e p o ts , th e is s u e n o te w ill fo r m th e
b a s is o f a c c o u n ta l.

1 5 .4 In th e c a s e of ite m s ( iii) a n d ( iv ) o f s u b - p a r a 1 5 .2 a b o v e , t h e is s u e
v o u c h e r s s u c h a s c h a lla n s /R E 9 B /D e liv e r y N o te /Is s u e N o te s e tc . o f th e c o n s ig n o r
w h ic h m a y a c c o m p a n y th e c o n s ig n m e n t w ill fo r m th e b a s is o f a c c o u n ta l b y th e
D S k /S to r e s ( C ) a fte r ta lly in g th e m ate r ia ls r e c e iv e d . T h e D E N ( C ) w ill n o te th e
c o m p lia n c e in th e m a te r ia l s c h e d u le r e g is te r a n d p a s s o n th e a d ju s tm e n t m e m o
to D S K ( H .C /S to r e s ) for v e r ific a tio n a n d q u o tin g R e c e ip t N o te p a rtic u la r s . T h e
A .M . th u s c om p le te d s h o u ld b e s e n t to A c c o u n ts O ffic e c o n c e r n e d .

1 5 .5 M a te r ia ls r e le a s e d fr o m W o r k s ( i.e . o th e r th a n s u r p lu s fo r w h ic h n e c e s s a r y
c r e d its w ill b e a ffo r d e d to th e M a te r ia l- a t- s ite A c c o u n t c o n c e r n e d b y p e r c o ntr a
d e b it to th e w o r k /d e p o t to w h ic h it is tr a n s fe rr e d ) w ill b e r e tu r n e d to th e D e p o t
o n D S 8 a n d th is w ill fo r m th e b a s is fo r a c c o u n ta l.

In d e n t in g o f m at e r ia ls f o r H .C /S t o r e s ( C ) 's S t o c k :

1 5 .6 A s fa r a s p o s s ib le , th e D E N w ill fix m a x im a a n d m in im a s to c k o f g e n e r a l
ite m s of sto r e s th a t a r e n o r m a lly r e q u ir e d for d a y - to - d a y w o r k . In d e n ts in fo rm
S - 1 3 1 3 s h o u ld b e p r e p a r e d in s ix fo ils b y th e S to r e s S e c tio n of D E N a fte r
W o r k in g o u t th e r e q u ir e m e n ts in c o n s u lta tio n w ith th e D r a w in g b r a n c h . T h e
D E N s h o u ld n o t e n te r a n y p a r tic u la r s in th e lo w e s t p o r tio n o f th e fo r m w h ic h is
r e s e r v e d for S to r e s W a r d m a k in g th e is s u e . T h e b lo c k c o p y s h o u ld b e r e ta in e d b y
th e in d e n te r v iz ., D E N a s h is o ffic e c o p y , th e o th e r fiv e c o p ie s b e in g fo r w a r d e d
to th e c o n c e r n e d S to r e s D e p o t.

T h e lo w e r p o r tio n w ill b e fille d u p b y th e W ar d K e e p e r , th e q u a n tity

is s u e d b e in g s h o w n in w o r d s a s w e ll a s in fig u r e s .

243
1 5 .7 T h e s e c o n d a n d th ir d fo ils w ill b e s e n t to th e ( D S K ) H .C /S to r e s b y th e
S to r e s D e p o t a lo n g w ith th e m a te r ia ls . T h e H .C /S to r e s s h o u ld r e ta in th e s e c o n d
fo il a n d r e tu r n th e th ir d fo il im m e d ia te ly t o th e S to r e s D e p o t th r o u g h D E N a s a n
a c k n o w le d g e m e n t fo r th e m a te r ia ls r e c e iv e d .

1 5 .8 T h e in d e n to r , D E N s h o u ld n o te in h is b lo c k c o p y ( fir s t fo il.) th e p a r tic u la r s

o f Is s u e N o te N o ., d a te , q u a n tity a ctu a lly r e c e iv e d fr o m th e 3 r d c o p y r e c e iv e d
rd
fr o m th e H .C /S to r e s b e for e p a s s in g th e 3 fo il w ith h is c o u n te r s ig n a tu r e to th e
S to r e s D e p o t. O n r e c e ip t of th e fifth fo il fr o m th e S tor e s A c c o u n ts O ffic e r a lo n g
w ith m o n th ly s u m m a r y o f is s u e s in th e D E N 's o ffic e , th e s a m e s h o u ld b e
c h e c k e d w ith th e offic e c o p y (fir s t c o p y ) in w h ic h p a r tic u la r s o f is s u e s m u st
h a v e b e e n a lr e a d y n o te d w ith r e fe r e n c e to th e 3 r d fo il fo r m S .1 3 1 3 .

1 5 .9 It is th e d u ty o f th e D E N to c o m p a r e th e p a r tic u la r s o f s to r e s a s a c c e p te d b y
th e H .C /S to r e s a s n o te d b y h im o n t h e fir st fo il o f th e is s u e n o te w ith th o s e
s h o w n in th e fifth fo il o f th e is s u e n o te s a c c o m p a n y in g th e m o n th ly s u m m a r y o f
is s u e s fr o m th e S to r e s o ffic e . A n y d is c r e p a n c y in q u a n titie s o r p a r tic u la r s o f
m a te r ia ls s h o u ld b e ta k e n u p w ith th e D e p o t O f fic e r c o n c e r n e d im m e d ia te ly .

1 5 .1 0 T h e in d e n ts , b e fo r e b e in g p u t u p to th e D E N a n d s u b m itte d to th e S to r e s
D e p o t, s h o u ld b e r o u te d th r o u g h th e D iv is io n a l A c c o u n ta n t a tta c h e d to th e
D E N 's o ffic e . T h e D iv is io n a l A c c o u n ta n t s h a ll c h e c k th e a llo c a ti o n a n d s ig n it in
b lo c k c o p y in to k e n o f h a v in g v e r ifie d th e a llo c a tio n a n d k e e p th e In d e n t R e g is te r
u p to d a te.

1 5 .1 1 In c a s e of in d e n ts to b e p a s s e d o n to th e C E /C 's o ffic e , r e q u is itio n in

st
fo r m S .1 3 0 2 s h a ll b e m a d e o u t in 4 c o p ie s r e ta in in g 1 a s o ffic e c o p y , tw o c o p ie s
s h a ll b e fo r w a r d e d to th e C E /C s o th a t h e c a n p r o c e s s to th e C O S o n e c o p y a n d
r e tu r n th e 2 n d c o p y o f p a s s e d in d e n t to th e D E N a n d 4 th c o p y s e n t to
H .C /S to r e s to e n a b le h im to k n o w th e m a ter ia ls to b e r e c e iv e d a n d d e a l w ith th e
D C O S s c o n c e r n e d d ir e c tly in a ll m a tte r s c o n n e c te d w ith th e in d e n tin g o f
s to r e s r e q u ir e d fo r th e p r o je c t.

B e f o r e t h e In d e n t s a r e pla c e d f o r m at e r ials , t h e D E N m u s t s a t isf y h im s elf : -

a ) th a t th e m a te r ia ls in d e n te d fo r a r e a c tu a lly r e q u ir e d a c c o r d in g to th e a p p r o v e d
p r o g r a m m e of w o r k ,

b ) th a t th e q u a n tity in d e n te d fo r w ill c o v e r th e d e m a n d fo r a n a d e q u a te p er io d
to a v o id r e p e a te d p u r c h a s e o f th e s a m e s tor e s s e v e r a l tim e s w ith in a s h o r t
p e r io d ,

c ) th a t fu n d s a r e a v a ila b le a n d e s tim a te p r o v is io n h a s b e e n m a d e in th e r e le v a n t
s a n c tio n e d e s tim a te fo r th e m a te r ia ls a t th e p r e v a ilin g p r ic e . R e fe r e n c e to
ite m s o f th e d e ta ile d e s tim a te s h o u ld b e q u o te d in th e in d e n ts in a d d itio n to
g iv in g th e a llo c a tio n .

244
1 5 .1 2 S t o r e s r e c e iv e d b y H .C /S t o r e s ( C ) E n g g . D e p o t s :

1 ) T h e D S K ( H .C /S to r e s ) s h o u ld m a in ta in n u m e r ic a l a c c o u n ts in P .W a y le d g e r s
in th e c a s e o f P .W a y M a te r ia ls a n d N o n - P .W a y le d g e r s in th e c a s e of o th e r th a n
P .W a y M a te r ia ls p r o c u r e d fo r s p e c ific w o r k . H e i s r e s p o n s ib le fo r th e c u s to d y
a n d c o r r e c t a c c o u n ta l of a ll s u c h m a te r ia ls r e c e iv e d b y h im a n d w ill b e u n d e r
th e c o n tr o l o f th e E x e c u tiv e E n g in e e r - in - C h a r g e o f th e w o r k .

2 ) S e p a r a te le d g e r s s h o u ld b e m a in ta in e d fo r e a c h c a te g o r y o f S to r e s v iz .,
P .W a y , C o n s u m a b le a n d N o n - P .W a y e tc ., p r o v id in g o n e o r m o r e p a g e s a s
r e q u ir e d to c o v e r tr a n s a c tio n s fo r 3 y e a r s fo r e a c h item of th e s tor e s .

3 ) A ll r e c e ip t v o u c h e r s i.e ., a d v ic e s , c h a lla n & r e c e ip t n o te s e tc ., s h o u ld fir s t b e

p o s te d in th e m a n u s c r ip t r e g is te r . T h e r e g is te r s h o u ld h a v e c o lu m n s to s h o w ,
in te r - a lia , th e p a r ty fr o m w h o m th e m a te r ia ls h a v e b e e n r e c e iv e d , th e d a te o f
r e c e ip t o f th e a b o v e v o u c h e r a s w e ll a s th e d a te s o f r e c e ip t o f m a te r ia ls a n d
c r o s s r efe r e n c e to P.W a y L e d g e r in w h ic h th e r e c e ip ts h a v e b e e n fin a lly
b r o u g h t to a c c o u n t. W h e n th e m a te r ia ls a r e r e c e iv e d in a d v a n c e o f th e r e c e ip t o f
v o u c h e r s , th e p a r tic u la r s o f th e m ate r ia ls s h o u ld a ls o b e e n te r e d in th e
m a n u s c r ip t r e g is te r a n d th e r e c e ip t of th e v o u c h e r is w a tc h e d thr o u g h it.
D S K /S E ( P .W a y ) /W o r k s is h o w e v e r , r e s p o n s ib le to a c c o u n t fo r th e m a te r ia ls
th e n a n d th e r e s o o n afte r th e y a r e p h y s ic a lly r e c e iv e d , e v e n w ith o u t w a itin g fo r
th e p a r tic u la r s o f v o u c h e r s fr o m th e c o n s ig n o r s . T h e v o u c h e r s s h o u ld a ls o b e
c a lle d fo r fr o m th e c o n s ig n o r a n d o n r e c e ip t of th e s a m e th e p a r tic u la r s s h o u ld
b e q u o te d a g a in s t th e tr a n s a c tio n a lr e a d y a c c o u n te d fo r . T h e q u a n tity a lr e a d y
ta k e n in to a c c o u n t a n d th e q u a n tity in d ic a te d in th e v o u c h e r s s u b s e q u e n tly
r e c e iv e d s h o u ld b e c o m p a r e d a n d d iffe r e n c e s , if a n y , s h o u ld b e b r o u g h t to th e
n o tic e o f th e D E N a n d a c tio n ta k e n to s e t r ig h t th e s a m e . T h e o th e r p r o c e d u r e
p r e s c r ib e d in p a r a 1 6 1 9 - S s h o u ld b e fo llo w e d M u ta tis M u ta n d is . S im ila r ly in th e
c a s e o f a c c o u n ta l fo r s to r e s lo s t or dam aged in tr a n s it, th e p r o c e d u r e
p r e s c r ib e d in p a r a s 2 1 2 8 - S , 2 1 3 1 - S a n d 2 1 3 4 - S s h o u ld b e fo llo w e d M u ta tis
M u ta n d is .

4 ) M a te r ia ls o b ta in e d fo r s p e c ific w o r k o n r e c e ip t s h o u ld b e e n te r e d in th e
L e d g e r u n d e r ` R e c e ip ts ' c o lu m n . T h e p a r tic u la r s w ith r e g a r d to B ill N o . o r a n y
d o c u m e n t u n d e r w h ic h th e m ate r ia ls r e c e iv e d s h o u ld a ls o b e e n te r e d th e r e o n .

5 ) S im ila r ly , w h e n m a te r ia ls a r e is s u e d to s u b - o r d in a te in c h a r g e o f th e w o r k ,
v iz ., S E ( P .W a y o r W o r k s) for th e ir u s e o n s p e c ific w o r k for w h ic h th e y h a v e b e e n
in te n d e d , e n tr ie s s h o u ld b e m a d e in th e L e d g e r u n d e r ` Is s u e ' c o lu m n . T h e
p a r tic u la r s w ith r e g a r d to q u a n tity is s u e d , r e fe r e n c e to th e is s u e tic k e t N o .,
C h a lla n N o . O R a n y o th e r d o c u m e n t u n d e r w h ic h t h e m a te r ia ls h a v e b e e n is s u e d
s h o u ld b e e n te r e d th e r e o n .

245
S u b m is s io n o f Q u a r t e rly R e t u r n s :

1 5 .1 3 D a ily M at e r ials T r a n s a c t io n R e g is t e r :

P le a s e r e fe r 3 .6 2 of th is M a n u a l.

1 5 .1 4 S u b m is s io n o f Q u a r t e r ly R e t u r n o f M A S L e d g e r F o r m E 1 7 3 7 :

T h e H .C /S to r e s ( C ) s h o u ld p r e p a r e in d u p lic a te b y c a r b o n process,
q u a r te r ly r e tu r n a t th e e n d o f e a c h q u a r te r i.e ., p e r io d e n d in g J u n e , S e p te m b e r ,
D e c e m b e r a n d M a r c h fr o m th e M A S L e d g e r ( F o r m E 1 7 3 7 ) in r e s p e c t o f a ll
ite m s o f S to r e s in v o lv in g tr a n s a c tio n o f r e c e ip ts o r is s u e s in th e q u a r te r u n d e r
r e fe r e n c e a n d s e n d o n e c o p y to th e O ffic e o f th e D E N b y th e e n d o f th e m o n th
fo llo w in g th e p e r io d to w h ic h th e tr a n s a c tio n s r e la te . T h e q u a r te r ly r e tu r n s h o u ld
c o n ta in a ll ite m s o f S to r e s u n d e r h is c u s to d y , e v e n in c lu d in g th o s e ite m s o f
s to r e s n ot in v o lv in g tr a n s a c tio n s o f e ith e r r e c e ip ts o r is s u e s d u r in g th e p e r io d .

1 5 .1 5 Is s u e s f r o m ( D S K ) H C /S T /C N :

A s c o n s tr u c tio n D e p o ts ar e w ith in e a s y r e a c h o f th e c o n s u m e r s, sto r e s

s h o u ld b e d r a w n a s fa r a s p o s s ib le in s m a ll q u a n titie s for im m e d ia te
c o n s u m p tio n . s u c h q u a n titie s s h o u ld a lw a y s b e w ith in th o s e p r o v id e d in th e
s a n c tio n e d w o r k o r d e r .

A s p e c ia l ty p e o f Is s u e T ic k e ts s h o u ld b e u s e d . T h e s e w ill b e m a c h in e
n u m b e r e d b o o k s w ith 5 fo lio s .

A ll th e 5 fo lio s in th e Is s u e T ic k e t B o o k s h o u ld b e w r itte n b y C a r b o n
p r o c e s s b y th e s u b - or d in a te in d e n tin g th e m a te r ia ls . T h e fir st fo ur fo ils s h o u ld
b e h a n d e d o v e r to th e p a r ty d e p u te d fo r ta k in g d e liv e r y o f th e m a te r ia ls . T h e
H .C /S to r e s ( C ) s h o u ld fill in a ll th e fo u r c o p ie s r e g a r d in g q u a n tity o f m ate r ia ls
is s u e d a n d r e ta in th e fir s t a n d s e c o n d fo ils a n d h a n d o v e r th e th ir d a n d fo u r th
fo ils w ith th e m ate r ia ls . T h e p a rty ta k in g d e liv e r y o f th e m a te r ia ls s h o u ld s ig n
a ll th e fo u r c o p ie s in to k e n o f c o r r e c t d e liv e r y . H e s h o u ld th e n h a n d o v e r th e
th ir d fo il a t th e g a te a s a g a te p a s s . T h e fo u r th fo il to g e th e r w ith m a ter ia ls w ill
b e ta k e n to th e s ite o f th e w o r k . T h e S E ( W ) o r th e W o r k s E x e c u tiv e w h o h a s
s ig n e d th e m a te r ia ls r e c e iv e d w it h th e q u a n tity s h o w n o n th e fo u r th fo il a n d
a ls o m a k e a n e n d o r s e m e n t a b o u t th e q u a n tity r e c e iv e d o n th e 5 th ( B lo c k )
fo il s ig n in g b o th th o s e fo ils .

T h e H .C /S to r e s ( C ) , a fte r p o s tin g th e is s u e s in th e le d g e r a n d th e M a te r ia l -
nd
a t- s ite R e tu r n o f th e d a te c o n c e r n e d , s h o u ld s e n d a ll th e 2 fo ils o f Is s u e tic k e ts
fo r th e d a y d u ly lis te d to th e D E N 's O ffic e a lo n g w ith th e M A S r e tu r n. R e fe r e n c e
to th e ite m N o . o f th e r e tu r n s h o u ld b e q u o te d o n e a c h is s u e tic k e t a s s p e c ifie d
in th e c a s e o f r e c e ip t v o u c h e r s . C o lle c te d g a te p a s s e s s h o u ld b e fo r w a r d e d b y
th e W a tc h m a n to h is im m e d ia te s u p e r io r fo r r e c o r d.

246
 O n is s u e o f th e m a te r ia l to s u b o r d in a te in c h a r g e o f th e w o r k , th e s a m e
s h o u ld b e p o s te d in fo u r th fo il fo r a fo r tn ig h t s h o u ld b e s e n t b y th e S E /W o r k s
E x e c u tiv e to th e D E N 's O ffic e d u ly lis te d u n d e r a c o v e r in g m e m o o n th e fir s t d a y
o f th e fo llo w in g w e e k . In th e D E N 's o ffic e th e c o p ie s o f th e Is s u e tic k e ts
r e c e iv e d fo r tn ig h tly fr o m th e H .C /S to r e s ( C ) s h o u ld b e p a ir e d w ith t h e c o p ie s
r e c e iv e d fr o m th e s u b o r d in a te s in c h a r g e o f th e w o r k s w ith a v ie w to s e e th a t
th e q u a n tity s h o w n a s is s u e d h a s a c tu a lly b e e n r e c e iv e d by th e
s u b o r d in a te s . D is c r e p a n c ie s n o tic e d th e r e in s h o u ld b e ta k e n u p . In th e c a s e o f
is s u e tic k e ts r e la tin g to m a te r ia ls is s u e d to c o n tr a c to r s , th e c o s t o f w h ic h is
r e c o v e r a b le fr o m th e m , a fte r p a ir in g a n d p r ic in g th e s a m e a n d n o tin g in th e
c o n tr a c to r 's le d g e r , th e a m o u n t r e c o v e r a b le fr o m th e m 4 th fo il o f th e is s u e tic k e t
s h o u ld b e fo r w a r d e d to A c c o u n t ( C o n s tr u c tio n A c c o u n ts B r a n c h ) to g e th e r w ith
c o v e r in g T r a n s fe r V o u c h e r s to e n a b le th a t o ffic e to ta k e n e c e s s a r y a ctio n .

O n n o o c c a s io n s h o u ld m a te r ia ls r e q u ir e d fo r m o r e th a n o n e W o r k O r d e r
b e d r a w n o n a s in g le r e q u is it io n . W h e n under s p e c ia l c ir c u m s ta n c e s ,
m a te r ia ls n o t m e n tio n e d in th e W o r k O r d e r or in e x c e s s o f th e q u a n tity m e ntio n e d
in th e W o r k O r d e r is to b e is s u e d , th e s a m e s h a ll b e d r a w n in th e n o r m a l w a y
th r o u g h a r e q u is itio n p la c e d b y th e s u b o r d in a te , b u t e v e r y Is s u e N o te p e r ta in in g
to s u c h tr a n s a c tio n s h o u ld b e r u b b e r s ta m p e d ` to b e r e g u la r is e d '. A ll o th e r
p r o c e d u r e s a s p e r th e n or m a l is s u e w ill b e fo llo w e d .

C o p ie s o f Is s u e N o te s r u b b e r s ta m p e d a s a b o v e , w ill b e r e c e iv e d in th e
D E N 's o ffic e a lo n g w ith th e u s u a l M A S fo r tn ig h tly r e p o r ts . A t th a t sta g e if th e
is s u e h a s n o t b e e n r e g u la r is e d , a c tio n s h o u ld b e in itia te d to r e g u la r is e th e s a m e.

N o t e : T h e B la n k Is s u e T ic k e t b o o k s s h o u ld b e r e q u is it io n e d t h r o u g h t h e
A E N o r D E N a n d a r e c o r d o f t h e b o o k s is s u e d s h o u ld b e k e p t in t h o s e
o f f ic e s . T h e B la n k a n d c o m p le t e d is s u e t ic k e t b o o k s is s u e d t o t h e
v a r io u s s u b - o r d in a t e s s h o u ld b e k e p t in t h e ir p e r s o n a l c u s t o d y a f t er n o t in g
t h e m in a r e g is t e r. B e f o r e a n ew B o o k is b r o u g h t int o u s e it s n u m b e r
s h o u ld b e in t im a t e d t o t h e H .C /S t o r e s ( C ) , D E N a n d A E N d u ly n o t in g in t h e
R e g is t e r .

1 5 .1 6 D E N 's O f f ic e :

a ) T h e r e c e ip t, is s u e s a n d a c c o u n ta l o f s to r e s w o u ld b e d e a lt w ith in th e D E N ' s
O ffic e in 3 s ta g e s in th e 3 s e ctio n s , v iz ., ( a ) S to r e s S e c tio n d e a lin g w ith
in d e n tin g o r p la c in g o r d e r s fo r s to r e s, c h a s in g o f r e c e ip ts o f s to r e s, ta k in g a c tio n
r e g a r d in g s to r e s lo s t in tr a n s it a n d a ll c o r r e s p o n d e n c e o n th e s e m a tte r s w ith th e
C O S , C E e tc .

b ) P r ic in g S e c tio n d e a lin g w ith v e r ific a tio n a n d a c c o u n ta l o f d e b its , v e r ific a tio n

a n d c e r tific a tio n of v e n d o r s ' a n d IS D B ills a n d m a in te n a n c e o f p r ic in g
r e g is te r s , s u s p e n s e r e g is te r s fo r m ate r ia ls r e c e iv e d in a d v a n c e b e fo r e p a y m e n ts

247
a r e m a d e a n d 9 0 % a d v a n c e p a y m e n ts m a d e b efo r e th e r e c e ip ts o f m ate r ia ls ,
p r e p a r a tio n o f T r a n s fer V o u c h e r , R E 9 B , A M s a n d a ll o th e r w o r k in c id e n ta l
th e r e to , a n d

c ) W o r k s R e g is te r s e c tio n d e a lin g w ith th e p o s tin g o f d e b its a n d c r e d its a n d

a c c o u n ta l o f r e c e ip ts a n d is s u e s in th e W o r k s R e g is te r .

1 5 .1 7 D E N 's O f f ic e - S t o r e s S e c t io n :

T h e M o n th ly D M T R V o u c h e r s r e c e iv e d fr o m H C /S to r e s ( C ) s h o u ld b e
v e r ifie d to s e e th a t th e r e c e ip t o f m a te r ia ls a n d q u a n tity r e c e iv e d a r e c o v e r e d b y
th e in d e n ts a p p r o v e d b y th e c o m p e te n t a u th o r ity o r b y a d v ic e o f m a te r ia ls
r e tu r n e d a n d th e r e c e ip ts s h o u ld b e m a r k e d o ff a c c o r d in g ly o n th e in d e n ts o r
s u p p ly o r d e r s o r a d v ic e s c o n c e r n e d . T h e S to r e s S e c tio n s h o u ld e n s u r e th at th e
s u p p o r te d v o u c h e r s for r e c e ip ts a n d is s u e s fo r a ll th e e n tr ie s a p p e a r in g in th e
M o n th ly D M T R v o u c h e r s is r e c e iv e d , if n o t, th e s a m e s h o u ld b e c a lle d fo r b e fo r e
p a s s in g o n th e s a m e to th e p r ic in g s e c tio n .

A c tio n s h o u ld b e p r o m p tly ta k e n r e g a r d in g s h o r t r e c e ip ts , lo s s e s in tr a n s it
e tc . b y th e H .C /S to r e s( C ) , w h o w o u ld r e p o r t d eta ils t o th e D E N 's O ffic e , w h ic h
s h a ll d e a l w ith th e s a m e fu r th e r . In a c c o u n tin g fo r th e s to r e s lo s t o r d a m a g e d ,
th e r e c e iv in g d e p o t s h o u ld b r in g th e fu ll is s u e s a s in d ic a te d in th e is s u e v o u c h e r s
o f th e c o n s ig n o r /in v o ic e o n to h is b o o k s a s r e c e iv e d in te r m s o f p a r a s 1 2 2 6 - S a n d
2 1 2 8 - S . T h is p r o c e d u r e s h o u ld a ls o b e fo llo w e d fo r m a te r ia ls d e s p a tc h e d b y
o th e r c o n s tr u ctio n a n d O p e n L in e D e p o ts b u t lo s t o r d a m a g e d in tr a n s it a s
p r o v id e d fo r in para 1231 -S a n d n e c e s s a r y r e c or d s a ls o m a in ta in e d a s
c o n te m p la te d in p a r a s 1 2 3 1 - S a n d 1 2 2 8 - S .

V e n d o r s o r IS D B ills s h o u ld a ls o b e d e a lt w ith in th is S e c tio n . T h e s e

s h o u ld fir s t b e s e n t to th e H .C /S to r e s ( C ) fo r v e r ific a tio n a n d o n r e c e ip t, th e y
s h o u ld b e m a r k e d o ff a g a in s t th e in d e n t, L P O a n d a ls o a g a in s t th e r e le v a n t e n tr y
in th e M A S /r e c o r d . T h e r a te a n d a m o u n t c h a r g e d s h o u ld th e n b e c h e c k e d a n d
th e b ill d u ly c e r tifie d fo r p a y m e n t, if in o r d e r , s h o u ld b e s e n t to th e P r ic in g
S e c tio n fo r fu r th er a ctio n q u o tin g th e r e o n r efe r e n c e to ite m N o . o f M A S m o n th ly
record concerned.

9 0 % a d v a n c e p a y m e n t b ills r e c e iv e d fr o m th e C o n s tr u ctio n A c c o u n ts
B r a n c h a fte r p a y m e n t for n o te s h o u ld fir s t b e d e a lt w ith b y th is s e c tio n . T h e b ills
s h o u ld b e c h e c k e d w ith a s r e g a r d s r a te s ,c o n d itio n o f d e liv e r y , e tc ., a n d th e n
n o te d p r o m in e n tly u n d e r th e in itia ls o f th e H e a d o f S to r e s S e c tio n , s o th a t o n ly
1 0 % b ills a r e a c c e p te d la te r . T h e b ills s h o u ld th e n b e c e r tifie d a n d a llo c a te d
to a s e p a r a te S u b - H e a d o f A c c o u n t ` A d v a n c e P a y m e n t' a n d p a s s e d o n to th e
L e d g e r S e c tio n . O n r e c e ip t o f th e 1 0 % b ills a n d a fte r th e y a r e v e r ifie d fo r c o r r e ct
r e c e ip t o f m a te r ia ls , th e a m o u n t o f th e r e le v a n t 9 0 % b ill w ill b e tr a n s fe r r e d b y

248
p r e p a r a tio n o f T V s fr o m th e S u b - H e a d ` A d v a n c e P a y m e n ts ' to ` M a te r ia l- a t - s ite
A c c o u n t' a lo n g w ith th e a m o u n t o f 1 0 % b ill, s o th a t fu ll c o s t w ill b e r e fle c te d
u n d e r ` M A S '.

In r e s p e c t o f d ir e c t p u r c h a s e s b y D E N , th e S to r e s S e c tio n s h o u ld in d ic a te
th e r a te o f p u r c h a s e a g a in s t e a c h ite m in c o lu m n 7 o f th e M A S m o n th ly r e c o r d to
e n a b le th e p r ic in g S e c tio n to ta k e th e r e c e ip ts o n v a lu e a c c o u n t.

T h e p r ic e d D .N o te s w ill n o t b e p a s s e d th r o u g h th e S tor e s S e c tio n . T h e y

w ill b e fo r w a r d e d b y th e p r ic in g S e c tio n d ir e c t to th e H .C /S to r e s ( C ) fo r
v e r ific a tio n a n d th e n d e a lt w ith b y th e p r ic in g a n d W o r k s R e g is te r S e c tio n s , a s
in d ic a te d b e lo w :

1 5 .1 8 D r a w a l a n d a c c o u n t a l o f S t o r e s b y S E ( P .W a y ) e t c :

For each s p e c ific jo b in a s u b - e s tim a te , th e S E ( P .W a y /W o r k s)

c o n c e r n e d w ill p r e p a r e o n e o r m o r e w o r k o r d e r s in p r e s c r ib e d fo r m a n d a fte r t h e
w o r k o r d e r s a r e s a n c tio n e d b y th e A E N /C , th e S E ( P .W a y/W o r k s ) w ill d r a w
th e s to r e s w ith in th e W .O . p r o v is io n s fr o m th e H .C /S to r e s ( C ) o n is s u e tic k e ts .

T h e s u b o r d in a te in c h a r g e o f th e w o r k s h o u ld r e c o r d th e m a te r ia ls d r a w n
o n th e w o r k o r d e r . O n c o m p le tio n o f th e w o r k , le ft o v e r m a te r ia ls w ill b e
r e tu r n e d to H .C /S to r e s ( C ) o r u tilis e d o n o th e r w o r k s a n d R E 9 B fo r th e s a m e a r e
s u b m itte d .

1 5 .1 9 Is s u e o f M a c h in e r y , T o o ls a n d P la n t :

T h e in d e n tin g , a c c o u n ta l a n d is s u e o f m a c h in e r y , to o ls a n d p la n t r e q u ir e d
fo r th e pr o je c t is c e n tr a lis e d u n d e r th e D E N /C ( H C /S T /C N ) . M a c h in e r y ,to o ls a n d
p la n t r e q u ir e d b y th e S E ( P .W a y /W o r k s ) in c h a r g e , w ill b e d r a w n o n in d e n ts to b e
p a s s e d b y th e A E N to th e D E N 's o ffic e , in tr ip lic a te . A fte r th e in d e n t is p a s s e d b y
th e D E N , o n e c o p y s h o u ld b e r e ta in e d a s o ffic e c o p y , th e o th e r s e n t to th e
H C /S to r e s ( C ) a n d th e th ir d c o p y to th e s u b o r d in a te c o n c e r n e d , w h o s h o u ld th e n
d r a w th e ite m s o n is s u e tic k e ts , q u o tin g r e fe r e n c e to th e s a n c tio n e d in d e n t. T h e
H C /S to r e s ( C ) w ill is s u e th e ite m s o f m a c h in e r y to o ls a n d p la n t a fte r v er ify in g w ith
th e c o p y o f th e s a n c tio n e d in d e n t r e c e iv e d fr om D E N . If a n y item is n o t a v a ila b le
w ith h im , in d e n ts w ill b e s u b m itte d b y th e D E N . T h e is s u e tic k e t fo r s u c h ite m
s h o u ld in d ic a te th e fin a l h e a d o f a c c o u n t a n d r e fe r e n c e to ite m o f th e s a n c tio n e d
e s tim a te . E a c h P W I/IO W /B R I in c h a r g e o f in d e p e n d e n t s e c tio n s w ill m a in ta in
m a c h in e r y , to o ls a n d p la n t r e g is te r , a n d p o s t a ll th e r e c e ip ts a n d is s u e
tr a n s a c tio n s r e g u la r ly th e r e in . U n s e r v ic e a b le m a c h in e r y to o ls a n d p la n t w ill b e
r e tu r n e d b y th e m to th e H .C /S to r e s ( C ) o n D S 8 s a n d th e s e w ill b e in s p e c te d
b y th e A E N a t H e a d q u a r te r s fo r c la s s ific a tio n . W h a te v e r m a c h in e r y , p la n t a n d
to o ls c a n b e r e p a ir e d a t th e D E N 's w o r k s h o p . In th is c o n n e c tio n p r o c e d u r e
p r e s c r ib e d in p a r a 1 4 5 3 - E s h o u ld b e fo llo w e d .

249
 H e a v y M a c h in e r y , to o ls o r p la n t r e q u ir e d fo r s p e c ific jo b s s h o u ld b e
in d e n te d fo r , for d ir e c t d e liv e r y to th e s u b o r d in a te s u p e r v is e r in c h a r g e
c o n c e r n e d . T h e d e b its s h o u ld b e a c c e p te d a g a in s t th e c o r r e c t a llo c a tio n o n
v e r ific a tio n o f th e r e c e ip ts b y th e s u b o r d in a te a n d n o te d in h is m a c h in e r y ,
to o ls a n d p la n t r e g is te r . T h e r e a fte r , a n a d v ic e o f th e r e c e ip t o f th e ite m s h o u ld
b e s im u lta n e o u s ly s e n t a lo n g w ith th e v o u c h e r a n d r e c e ip te d is s u e tic k e t to th e
H C /S to r e s ( C ) w h o w ill a c c o u n t fo r th e s a m e in th is r e g is te r a ls o b o th a s a r e c e ip t
a n d is s u e to th e s u b o r d in a te s u p e r v is o r c o n c e r n e d a n d th e n s e n d th e
v o u c h e r to th e A E N /D E N d u ly e n d o r s in g th e r e o n its a c c o u n ta l in h is r e g is te r .
T h e r e c e ip te d is s u e tic k e t w ill b e d e a lt w ith in th e n o r m a l m a n n e r . M a c h in e r y
to o ls a n d p la n t r e g is te r w ill b e s e n t b y a ll th e s u b o r d in a te s u p e r v is o r s to th e
o ffic e o f th e D E N e a c h q u a r te r fo r c h e c k in g . P h y s ic a l v e r ific a tio n o f m a c h in e r y ,
to o ls a n d p la n t s h o u ld b e c a r r ie d o u t b y th e s u b o r d in a te c o n c e r n e d o n c e e v e r y
y e a r a n d a n n u a lly te s t c h e c k e d b y th e A E N /D E N a n d a v e r ific a tio n c e r tific a te
s h o u ld b e r e c o r d e d in th e r e g is te r .

A C e n tr a l r e g is te r o f a ll m a c h in e r y , to o ls a n d p la n t o b ta in e d fo r th e p r o je c t
s h a ll b e m a in ta in e d b y th e H C /S to r e s ( C ) s h o w in g th e m o v e m e n ts o f e a c h ite m
o f to o ls , p la n t a n d m a c h in e r y n o t is s u e d an d are in th e c u s to d y o f th e
H C /S to r e s ( C ) w ill b e b o r n e u n d e r C a p it a l H E A D 6 1 0 0 P la n t. A s a n d w h e n
is s u e s a r e m a d e th e r e fr o m o n is s u e tic k e ts , n e c e s s a r y a d ju s tm e n ts w ill b e
e ffe c te d b y D E N 's o ffic e th r o u g h T r a n s fe r V o u c h e r s a s p e r a llo c a tio n g iv e n o n
th e is s u e tic k e ts b y c r e d it to C a p ita l h e a d 6 1 0 0 .

1 5 .2 0 Is s u e o f S t o r e s t o C o n t r a c t o r s :

A s e p a r a te w o r k o r d e r s h o u ld b e is s u e d b y th e D E N o r A E N fo r a te r ia ls
to b e is s u e d to c o n tr a c to r s a g a in s t s p e c ific c o n tr a c ts , in d ic a tin g th e m a x im u m
q u a n tity to b e s u p p lie d . T h e H .C /S to r e s ( C ) s h o u ld n o te a ll s u c h is s u e s o n th e
W o r k O r d e r a s w e ll a s in a s e p a r a te r e g is te r . T h e is s u e tic k e t a u th o r is in g th e
is s u e o f m a te r ia l s h o u ld in d ic a te th e w o r k o r d e r N o ., n a m e of th e c o n tr a c to r,
n a m e o f w o r k a n d a llo c a tio n o f th e w o r k , a n d th a t th e c o s t is r e c o v e r a b l e fr o m
th e c o n tr a c to r . A tr a n s fe r v o u c h e r s h o u ld th e n b e p r e p a r e d , d e b itin g th e c o s t o f
th e s to r e s a t th e r ate s p e c ifie d in th e c o n tr a c t o r at r ate s c h a r g e a b le to th e
c o n tr a c to r ( d e ta ils o f w h ic h m u s t b e s p e c ifie d in th e T r a n s fe r V o u c h e r o r
s ta t e m e n t a p p e n d e d th e r e to ) to th e h e a d o f a c c o u n t "A m o u n t d u e fr o m th e
C o n tr a c to r " o f th e s u b - w o r k c o n c e r n e d b y c r e d it to s ite a c c o u n t s u b - h e a d ( A )
a n d /o r ( B ) th e p r im e c o s t a n d in c id e n ta ls , a n d c r e d it to "R e c e ip ts to C a p ita l
A c c o u n t", th e d e p a r tm e n ta l c h a r g e s le v ie d o r th e b a la n c e . T h e T r a n s fe r
V o u c h e r to g e th e r w ith th e c o p y o f th e Is s u e tic k e t s h o u ld b e s e n t to th e A c c o u n ts
o ffic e im m e d ia te ly a fte r th e tr a n s a c tio n s h a v e b e e n ta k e n p la c e . If th e d e liv e r y to
b e m a d e to c o n tr a c to r, a r e c e ip t s h o u ld b e o b ta in e d fr o m h im b y th e S to r e s
S u p e r v is o r s /S u b - d e p o t S to r e s K e e p e r .If th e m ate r ia l is h a n d e d o v e r a t th e s ite of
w o r k , th e s a m e s h o u ld b e is s u e d u n d e r a r e c e ip te d c h a lla n , a n d a s ta te m e n t o f
a ll s u c h is s u e s s h o u ld b e fu r n is h e d b y th e s u b o r d in a te t o th e D iv i. E n g in e e r ,
fo r e ffe c tin g n e c e s s a r y a d ju s tm e n ts . T h e tr a n s fer v o u c h e r s h o u ld b e p o s te d in

250
th e W o r k s R e g is te r u n d e r th e C o lu m n "A m o u n t d u e fr o m th e c o n tr a cto r " a n d
a ls o to th e c o n tr a cto r 's d e b it in th e c o n tr a c tor 's le d g e r . W h e n th e r e c o v e r y is
e ffe c te d fr o m th e c o n tr a c to r 's b ill, it s h o u ld b e c r e d ite d in th e W o r k s R e g is te r
u n d e r th e c o lu m n "A m o u n t d u e fr om c o n tr a c to r ".

1 5 .2 1 C u s t o d y a n d a c c o u n t s o f S t o r e s t o b e is s u e d t o co n tracto rs :

C o n tr a c to r s a r e n o r m a lly r e s p o n s ib le fo r s a fe c u s to d y b ut th e in c h a r g e of
th e S e c tio n s h a ll m a in ta in a n a c c o u n t o f th e s to r e s . T h e S E ( W ) s h a ll v e r ify
p h y s ic a l s to c k o f s to r e s s u p p lie d to c o n tr a c to r s a t fr e q u e n t in te r v a ls o r a s o fte n a s
m a y b e n e c e s s a r y . T h e S E ( W ) s h o u ld a ls o s e e th a t th e m a te r ia ls d r a w n a r e
u s e d fo r th e w o r k fo r w h ic h th e y w e r e dr a w n .

S u r p lu s m a te r ia ls , w h ic h a r e in g o o d c o n d itio n o n c o m p le tio n o f th e w o r k ,
s h a ll b e ta k e n o v e r fr o m th e c o n tr a c to r a t th e s tip u la te d p la c e a n d th e S E ( W ) in
c h a r g e s h a ll g iv e a r e c e ip t to th e c o n tr a cto r for s u c h S to r e s ta k e n b a c k . T h e s e
s to r e s s h a ll b e im m e d ia te ly r e tu r n e d to th e H C /S to r e s ( C ) u n d e r a s e p a r a te D S 8 ,
a n d th e d e ta ils s h a ll b e s e n t b y th e S E ( W ) to th e A E N fo r n e c e s s a r y a c c o u n ta l.

1 5 .2 2 D e p a r t m e n t a l s t o c k - v e rif ic at io n o f S t o r e s B a la n c e s :

E x e c u tiv e E n g in e e r s h o u ld a r r a n g e fo r th e p e r io d ic a l s to c k v e r ific a tio n

o f s to r e s b a la n c e s a s p e r th e in s tr u c tio n s c o n ta in e d in P a r a 1 3 3 9 - S a n d 1 7 2 8 - S
a n d a ls o in a c c o r d a n c e w ith s u c h o th e r lo c a l in s tr u c tio n s is s u e d b y t h e
A d m in is tr a tio n in th e m a tter fr o m tim e to tim e.

1 5 .2 3 ( A ) S t o c k v e rif ic a tio n o f S t o r e s b y A c c o u n t s D e p t :

T h e S to r e s w ith th e H C /S to r e s ( C ) a n d th e e x e c u tiv e s u b o r d in a te s w ill b e

v e r ifie d b y th e A c c o u n ts S to c k V e r ifie r s . T h e D E N s h o u ld o n c e in a y e a r a ffo r d a ll
fa c ilitie s to th e s to c k v e r ifie r w h o w ill a s s e s s th e c o r r e c t p o s itio n a n d a d v is e th e
d e p a r tm e n t a s w e ll a s th e A s s o c ia te d A c c o u n ts O ffic e r of th e r e s u lt of
v e r ific a tio n . A n y la r g e d is c r e p a n c ie s fo u n d a s a r e s u lt o f th e v er ifi c a tio n
s h o u ld b e in v e s tig a te d b y th e S .V . o n th e s p o t a n d a d e ta ile d r e p o r t s u b m itte d to
th e A c c o u n ts O ffic e r .

S in c e th e S to r e h o ld e r s a r e e x p e c te d to m a in ta in th e ir in itia l records
c o n n e c te d w ith th e r e c e ip t a n d is s u e o f S to r e s c o n c u r r e n t ly , it s h o u ld b e e n s u r e d
th a t th e A c c o u n ts V e r ific a tio n o f S to r e s is b e in g c o n d u c te d a c c o r d in g to th e
p r o g r a m m e w ith o u t p o s tp o n e m e n t. E x p e d itio u s d is p o s a l o f S to c k S h e e ts a n d
N a r r a tiv e R e p o r ts s h o u ld b e a r r a n g e d b y th e D E N s .

251
( B ) R E C O R D IN G O F J O IN T IN V E N T O R Y :

T h e E x is tin g In v e n to r y ( fo o t b y fo o t) o f a ll th e p r o p o s e d G a u g e C o n v e r s io n
lin e s ( M .G .T r a c k s ) s h o u ld b e r e c o r d e d in th e p r e s e n c e o f S .E .( P .w a y ) , th e
r e p r e s e n ta tiv e o f th e c o n tr a c to r a n d IS A /A S V a s p e r th e J o in t c ir c u la r N o .5 /9 5
is s u e d b y D R M /W /B G / S C ‟s lr .N o . C W /4 8 5 /T c /s c r a p /G e n l. D a te d 8 - 1 1 - 9 5 . T h e s e
In v e n to r y s tate m e n ts/B o o k s ( R e a c h - w is e ) s h o u ld b e s ig n e d b y th e th r e e
w itn e s s in g r e p r e s e n ta tiv e s a n d a ls o b y th e c o n c e r n e d In c h a r g e A E N . S e p a r a te
c o p ie s s h o u ld b e p r e p a r e d a n d s h o u ld b e r e ta in e d b y th e r e p r e s e n ta tiv e s . T h e
A S V w h o is d e p u te d fo r th is w o r k , s h o u ld h a n d o v e r th e c o p y o f th e In v e n to r y to
th e c o n c e r n e d IS A for r e c or d .

W h e n e v e r th e A S V s a r e d e p u te d fo r th e v e r ific a tio n o f S E ( P .w a y ) u n its fo r

g a u g e c o n v e r s io n s , IS A c o n c e r n e d s h o u ld h a n d o v e r a c o p y o f th e R e a c h - w is e
In v e n to r y to th e A S V fo r c o m p a r in g th e a c c o u n ta l o f R e le a s e d m a te r ia ls
a c c o u n te d b y th e c u sto d ia n s a s p e r th e jo in t In v e n to r y.

1 5 .2 4 S T O C K V E R IF IC A T IO N O F T H E U N IT S O F N E W L IN E S /
C O N S T R U C T IO N P R O J E C T S :

B e fo r e a w a r d in g th e w o r k to C o n tr a c tor s , th e p r o p o s e d N e w L in e is
d iv id e d in to s o m e R e a c h e s to e n a b le th e c o n tr a c to r s a s w e ll a s th e S e c tio n
E n g in e e r s /O ffic e r s to e x e c u te a n d s u p e r v is e th e w o r k p r o p e r ly . T h e
in c h a r g e P r o je c t E n g in e e r ( D E N /D Y .C E ) d iv id e s th e to t a l p r o p o s e d T r a c k K M s
in to c o n v e n ie n t R e a c h e s ( s a y 1 0 K M s p e r R e a c h ) a n d a w a r d th e w o r k to
th e c o n tr a c to r s for la y in g th e N e w L in e . T h e w o r k is c o m p le te d b y th e
c o n tr a c to r u n d e r th e s u p e r v is io n o f th e in c h a r g e c u s to d ia n , w h o is p o s te d to
s u p e r v is e th e w o r k e ith e r b y S E ( P .w a y ) /S E ( W ) . If it is B r id g e p o r tio n , it w ill b e
d o n e b y S E ( B r id g e s ) .

A s p e r th e c o n tr a c t a g r e e m e n t R a ilw a y w ill s u p p ly th e P .w a y m a te r ia ls
c la s s - I& II to th e c o n tr a c to r s a n d h e w ill e x e c u te th e w o r k a s p e r th e c o n d itio n s
la id d o w n in th e c o n tr a c t u n d e r th e s u p e r v is io n o f in c h a r g e S E /A E N .

( A ) V E R IF IC A T IO N O F S E ( P W A Y ) /C O N :

A fte r th e c om p le tio n o f w o r k , th e c o n c e r n e d R e a c h S E ( P w a y ) s h o u ld
c o m p le te th e p o s tin g o f D M T R /L e d g e r A c c o u n t a n d b e r e a d y w ith th e fo llo w in g
p a r tic u la r s fo r v er ific a tio n .

i) P a r tic u la r s o f c la s s - I& II m a te r ia ls r e c e iv e d fr o m th e a s s o c ia te D S K a n d
o th e r u n its o n tr a n s fer a c c o u n t.

ii) P a r tic u la r s o f c la s s - I& II m ate r ia ls is s u e d to th e c o n tr a cto r to e x e c u te th e

w o r k a s p e r th e c o n tr a ct c o n d itio n s .

252
iii) P a r tic u la r s o f B .G . la id ( N e w T r a c k ) m a te r ia ls in th e T r a c k . T h is is to b e
ta k e n fr o m th e B.G . la id in v e n to r y p ar tic u la r s r e c o r d e d fo o t b y fo o t a fte r
th e c o m p le tio n o f w o r k fu lly b y th e c u s to d ia n s in th e p r e s e n c e o f
c o n tr a c to r/h is r e p r e s e n ta tiv e .

iv ) B .G .la id in v e n to r y , a fte r fo o t b y fo o t in v e n to r y , s h o u ld b e v e r ifie d b y th e

c o n c e r n e d D r a u g h ts m a n . B .G .la id in v e n to r y , w h ic h is v e r ifie d b y th e
D r a u g h ts m a n o n ly to b e ta k e n fo r a c c o u n ta l. It s h o u ld b e e n s u r e d th a t
th e D r a u g h ts m a n s h o u ld a p p e n d h is s ig n a tu r e in th e la id in v e n to r y
r e g is te r .

v) M a te r ia ls s u p p lie d to th e c o n tr a c to r a n d a c tu a lly la id in th e T r a c k a s p e r
B .G . in v e n to r y s h o u ld b e ta llie d a n d b a la n c e if a n y , a v a ila b le w ith th e
c o n tr a c to r s h o u ld b e r e tur n e d b y th e c o n tr a cto r to S E ( P w a y ) .

v i) If th e r e is a n y s h o r ta g e , in th e h a n d in g o v e r o f th e b a la n c e m a te r ia ls b y
th e c o n tr a c to r , it s h o u ld b e r e p o r te d to th e D E N /D y .C E . fo r ta k in g
n e c e s s a r y a c tio n to r e c o v e r th e c o s t of m a ter ia ls fr o m th e F in a l B il l o f th e
c o n tr a c to r.

( B ) C H E C K B Y A S V /IS A :

S E ( P w a y ) /C o n g e n e r a lly w ill n o t h a v e a n y m a te r ia ls a n d s e p a r a te
s to r e s D e p o t/y a r d. G e n e r a lly , h e w ill n o t d e a l w ith th e m a te r ia ls d ir e c tly , b u t th e
m a te r ia ls a r e r o u te d th r o u g h h im in th e fo r m o f v o u c h e r s . B u t S E ( P w a y ) /c o n is
r e s p o n s ib le fo r th e p r o p e r a c c o u n ta l o f m ate r ia ls . P h y s ic a l in v e n to r y of th e
m a te r ia ls w ill n o t b e th e r e in m o s t o f th e u n its . A S V w h o is d e p u te d for th e
v e r ific a tio n o f th is u n it, s h o u ld v e r ify th e r e c o r d a s p e r th e fo llo w in g p r o c e d u r e .
T h is is in a d d itio n to th e g e n e r a l p r o c e d u r e o f s to c k v e r ific a tio n .

i) A S V s h o u ld c o lle c t v o u c h e r c o lle c tio n fr o m th e a s s o c ia te D E N /D Y .C E

o ffic e a n d a s s o c ia te D S K 's o ffic e .

ii) A S V s h o u ld r e c o r d th e in v e n to r y o f m at e r ia ls , if it is a v a ila b le w ith th e

c u s to d ia n .

iii) A S V s h o u ld v e r ify a ll th e R e c e ip ts /Is s u e s tr a n s a c tio n s m a in ta in e d b y

th e c u s to d ia n ( D M T R /L e d g e r ) w ith th e or ig in a l v o u c h e r s . T h e fo llo w in g
s ta te m e n t s h o u ld b e p r e p a r e d a n d fille d in c o lu m n - w is e w ith a ll th e
p a r tic u la r s s o th a t th e c le a r p ic tur e o f a ll th e tr a n s a c tio n s is r e v e a le d .

iv ) D u r in g v e r ific a tio n , if th e r e is a n y d iffe r e n c e b e tw e e n th e m a te r ia l h a n d e d

o v e r b y th e c o n tr a c tor a n d a c c o u n te d b y th e c u s to d ia n , it s h o u ld b e
e n s u r e d th a t n e c e s s a r y r e c o v e r y h a s b e e n m a d e fr o m th e c o n tr a c to r. If
th e s h o r ta g e h a s n o t b e e n r e p o r te d /a d v is e d b y th e c u s to d ia n o r
r e c o v e r y h a s n o t b e e n m a d e b y D E N in s p ite o f th e a d v ic e fr o m th e

253
 c u s to d ia n , it s h o u ld b e r e p o r te d to th e F A & C A O /C O N . fo r ta k in g
n e c e s s a r y a c tio n . F o r th e d iffe r e n c e b e tw e e n th e m a te r ia ls a c c o u n te d b y
th e c u s to d ia n a n d a c tu a l g r o u n d b a la n c e r e c o r d e d b y th e A S V , n e c e s s a r y
S to c k S h e e t is to b e is s u e d o n th e c u s to d ia n .

v) A S V s s h o u ld p r e p a r e th e fo llo w in g s ta te m e n ts ( D ) R e a c h - w is e a n d
s u b m it th e s a m e to c o n c e r n e d IS A a lo n g w ith th e C o m p le tio n R e p o r t.

( C ) S T O C K V E R IF IC A T IO N O F S E ( W ) A N D S E ( B R ID G E S ) :

T h e p r o c e d u r e fo r th e v e r ific a tio n o f th e s e u n its is s a m e a s m e n tio n e d

a b o v e fo r th e v er ific a tio n o f S .E .( P .w a y )/ C O N . S e p a r a te S tate m e n ts of
tr a n s a c tio n s s h o u ld b e p r e p a r e d in th e p r e s c r ib e d fo r m a t a s s h o w n b e lo w ( D ) a n d
s h o u ld b e s u b m itte d a lo n g w ith th e C o m p le tio n R e p o r t.

( D ) V E R IF IC A T IO N O F S E ( P .w a y )/N E W L IN E S /G A U G E C O N V E R S IO N
W O R K S F O R C l - I/II M A T E R IA L S .

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - --
P a r tic u la r s P a r tic u la r s P a r tic u la r s P a r tic u la r s P a rtic u la r s P a r tic u la r s
O f C l. I& II o f C l. I& II o f C l. I& II o f C l. I& II o f C l. I& II o f C l. I& II
M a te r ia ls M ate r ia ls M a te r ia ls M a te r ia ls le ft o v e r m a te r ia ls
r e c e iv e d Is s u e d to u s e d fo r a s p e r th e m a te r ia ls a c tu a lly
fr o m th e th e th e w o r k . la id to b e r e tu r n e d
A s s o c ia te C o n tr a c to r . In v e n to r y . r etu r n e d b y th e
S to r e s b y th e c o n tr a c to r.
D e p o ts /D S K c o n tr a c to r
u n its a n d to S E ( P .W a y )
o th e r u n its
fo r th e
w ork.
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
(1) (2) ( 3) (4) ( 5) ( 6)
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- -
P a r tic u la r s D iffe r e n c e D iffe r e n c e
o f C l. I& II O f ( 5 ) -( 6 ) o f ( 6 ) -( 7 )
m a te r ia ls
a c c o u n te d
b y S E ( P .W a y )
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -
(7) (8) (9)
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - --

254
1 5 .2 5 S t o c k V e r if ic at io n o f S E ( P .W a y ) /G a u g e C o n v e r s io n s f o r R e le a s e d
M a t e r ia ls.
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - --
P a r tic u la r s P a rtic u la r s P a r tic u la r s P a rtic u la r s D iffer e n c e D iffer e n c e
O f o ld of r e le a s e d of r e le a s e d o f r e le a s e d of of
E x is tin g m a te r ia ls m ate r ia ls m a te r ia ls (2) – (3) (3) – (4)
In v e n to r y to b e h a n d e d o v e r a c c o u n te d
O f th e h a n d e d o v e r b y th e by
T rack b y th e C o n tr a cto r S E ( P .W a y) .
( J o in t C o n tr a cto r to S E ( P .w a y )
In v e n to r y ).
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -
(1) (2) (3) ( 4) (5) ( 6)
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- -

S to c k v e r ific a tio n o f S E ( P .W A Y ) for R e le a s e s a c c o u n t s h o u ld b e c o n d u c te d

a s m e n tio n e d in th e a b o v e s ta te m e n t a n d r e s u lts o f th e v e r ific a tio n s h o u ld b e
s u b m itte d a lo n g w ith th e c o m p le tio n R e p o r t.If th e S .E .( P .w a y ) is r e s p o n s ib le fo r
th e s h o r ta g e s n o tic e d if a n y , d u r in g sto c k v e r ific a tio n , a sto c k s h e e t is to b e is s u e d
o n th e c u s to d ia n i.e fo r th e d iffe r e n c e o f c o lu m n ( 3) – ( 4 ) of th e a b o v e s tate m e n t. If
th e c o n tr a c tor is r e s p o n s ib le fo r th e s h o rta g e s n o tic e d if a n y d u r in g v e r ific a tio n , a
s p e c ia l N a r r a tiv e R e p o r t is to b e s u b m itte d a lo n g w ith th e c o m p le tio n R e p o r t i.e .
fo r th e d iffe r e n c e of ( 2 ) – ( 3 ) o f th e a b o v e s tate m e n t.

1 5 .2 6 S T O C K V E R IF IC A T IO N O F D E P O T S T O R E K E E P E R /C O N .( N e w
L in e s /G a u g e C o n v e r s io n s ) :

V o u c h e r c o lle c t io n a n d V o u c h e r C h e c k s h o u ld b e c o u n d u c t e d a s p e r
t h e p r o c e d u r e m e n t io n e d b e lo w :

R E C E IP T S :

i) D ir e c t R e c e ip t p a r tic u la r s fr o m th e C o m p a n ie s /F ir m s ( C la s s - I m a ter ia ls ) , - - --
- - - -- - -- B ill Paym ent p a r tic u la r s a v a ila b le in th e o ffic e of
D E N /S r .D E N /D y .C E .

ii) M a te r ia ls draw n fr o m th e D y .C O S ( M & E ) /L G D , D C O S ( G & S ) /M F T ,

D C O S /R Y P S , A C O S /T P T Y , D C O S /U B L , A C O S /G T L a n d A C O S /G Y .
( Is s u e p a r tic u la r s fr o m th e s e S to r e s D e p o ts a r e th e R e c e ip t P a r tic u la r s to
th e c u s to d ia n .

255
iii) R e c e ip ts fr o m o th er u n its /c u sto d ia n s /d iv is io n s o n tr a n s fe r a c c o u n t( R E 9 B
in w a r d ) .

iv ) R e c e ip ts fr o m th e c o n tr a cto r s th r o u g h th e c u s to d ia n s ( L e ft o v er C l.I& II
m a te r ia ls ) .

v) L e ft o v e r m a ter ia ls r e c e iv e d fr o m th e c u s to d ia n s a fte r th e c o m p le tio n o f

w ork.

v i) R e c e ip t o f r e le a s e d m a te r ia ls fr om th e r e a c h c o n tr a c to r s th r o u g h th e
c u s to d ia n s u n d e r D S 8 ( In w a r d D S 8 ) .

IS S U E S :

i) is s u e c h a lla n s /v o u c h e r s /g a te p a s s e s fo r th e m a te r ia ls is s u e d to th e w o r k
i.e . to th e c u sto d ia n s .

ii) M a te r ia ls is s u e d to th e c o ntr a c tor th r o u g h th e c u sto d ia n s u n d e r a s e p a r a te

c h a lla n /v o u c h e r /g a te p a s s .

iii) O u tw a r d T r a n s fe r T r a n s a c tio n s ( R E 9 B o u tw a r d ). M ate r ia ls is s u e d o n

tr a n s fe r a c c o u n t to o th e r u n its /c u s to d ia n s / d iv is io n s u n d e r is s u e
c h a lla n s /v o u c h e r s /g a te p a s s e s .

iv ) O u tw a r d D .S .8 s i.e m a r e r ia ls s e n t to s cr a p d e p o t.

v) D .S .8 p a r tic u la r s o f th e S c r a p m a te r ia ls d e liv e r e d to S c r a p p u r c h a s e r s.

N o r m a lly th e v e r ific a tio n o f th e u n it o f D S K /C o n . fo r n e w lin e s /g a u g e

c o n v e r s io n s s h o u ld n o t b e ta k e n u p u n til th e v e r ific a tio n o f a ll th e c u s t o d ia n s in
th a t p a rtic u la r d iv is io n is n o t c o m p le te d . If th e u n it o f D S K is p r o g r a m m e d fo r
v e r ific a tio n im m e d ia te ly a fte r th e c o m p le tio n o f w o r k ( N e w lin e s /G a u g e
c o n v e r s io n ) w ith o u t c o m m e n c in g th e v e r ific a tio n o f s u b - o r d in a te s , it is n o th in g b u t
m e r e w a s ta g e o f M a n d a y s . S u b s e q u e n t v e r ific a tio n s c a n b e p r o g r a m m e d a t a n y
tim e .
T h e c o n c e r n e d IS A w h o w ill d e p u te th e A S V s fo r v e r ific a tio n o f th e s e u n its
s h o u ld e n s u r e th a t th e c o p ie s o f s ta te m e n ts o f m a te r ia l tr a n s a c tio n s fo r n e w lin e s
a n d g a u g e c o n v e r s io n s s u b m it te d b y th e A S V s a lo n g w ith th e ir c o m p le tio n r e p o r ts
a fte r th e c o m p le tio n o f v e r ific a tio n o f th e c u s to d ia n s ( a ll S E s ) a r e h a n d e d o v e r to
th e A S V w h o is g o in g to c o n d u c t th e v e r ific a tio n o f D S K u n it, s o a s to e n a b le h im
to v e r ify th e c o r r e c t a c c o u n ta l o f R e c e ip ts a n d Is s u e s b y th e D S K .

T h e A S V s h o u ld c o m p a r e th e a c c o u n ta l p a r tic u la r s w ith th e s ta te m e n ts o f
tr a n s a c tio n s o f th e c u s to d ia n s a n d b r in g o u t th e n o n - a c c o u n ta l p a r t/tr a n s a c tio n s in
th e p r o fo rm a a s pr e s c r ib e d b e lo w .

256
 A s p e r th e p r o c e d u r e th e A S V s h o u ld c o n d u c t th e p h y s ic a l In v e n to r y a n d
c o m p le te th e v e r ific a tio n a s p e r th e n or m a l p r o c e d u r e .

It is to c la r ify th a t th e r e is n o d iffe r e n c e b e tw e e n th e u n its o f D S K ( N e w

lin e s /C o n s tr u c tio n ) a n d D S K ( G a u g e C o n v e r s io n ) . D S K w ill d e a l w ith th e
tr a n s a c tio n s o f b oth N e w W o r k s a n d C o n v e r s io n s in h is ju r is d ic tio n /d iv is io n .

T h e c o n c e r n e d IS A s h o u ld c o lle c t th e p a r tic u la r s o f w o r k d o n e in th a t p a r tic u la r

d iv is io n u n d e r th e c o n tr o l o f D S K a n d e n s u r e th a t a ll th e m a te r ia l tr a n s a c tio n o f a ll
th e w o r k s a r e pr o g r a m m e d s e p a r a te ly fo r th e v e r ific a tio n .

1 5 .2 7 D R A W A L O F M A T E R IA L O N IS S U E T IC K E T S – C L E A R A N C E O F M A S
BAL ANC ES.

T h e r e a s o n fo r th e a c c r e tio n o f M A S b a la n c e s a n d n o n - c le a r a n c e o f th e
s a m e is m a in ly d u e to d r a w a l o f m a te r ia l b y th e s u b - o r d in a te s w ith o u t p r o p e r
is s u e tic k e ts . C o n s e q u e n tly , th e m a te r ia l a c tu a lly u tiliz e d fo r th e w o r k s , c o u ld n o t
b e c h a r g e d o ff to th e w o r k s , d u e to n o n - p r e p a r a tio n o f is s u e tic k e ts, a n d a s s u c h
h u g e q u a n titie s w o u ld b e a v a ila b le in M A S a c c o u n t. In o r d e r to o b v ia te th e a b o v e
a n o m a ly , th e fo llo w in g in s tr u c tio n s a r e is s u e d fo r str ic t c o m p lia n c e .

1 . M a te r ia l r e q u ir e d fo r w o r k s , s h o u ld b e d r a w n o n p r in te d is s u e tic k e ts
( m a h c h in e n u m b e r e d ) w h ic h s h o u ld b e p r e p a r e d in c a r b o n p r o c e s s a n d
d is tr ib u te d a s p e r th e e x ta n t o r d e r s o n th e s u b je c t.

2 . In g e n u in e u r g e n t c a s e s , w h e n it is n o t p o s s ib le to p r e p a r e is s u e tic k e ts ,
m a te r ia l m a y b e d r a w n o n c h a lla n s . In a ll s u c h c a s e s th e r e s p o n s ib ility fo r
p r e p a r a tio n a n d s u b m is s io n o f r e g u la r iz a tio n is s u e tic k e ts d e v o lv e s o n th e
s u b - o r d in a te s d r a w in g m a te r ia ls . S E s s h o u ld e n s u r e th a t s u c h c a s e s
s h o u ld b e r e g u la r iz e d w ith in a w e e k ‟s tim e , p o s itiv e ly . D S K s s h o u ld e n s u r e
th a t a ll s u c h c a s e s b e g o t r e g u la r iz e d b y s u b - o r d in a te s fa ilin g w h ic h th e y
a r e lia b le to th e ta k e n u p s e v er ly .

3 . In th e m a te r ia l s tate m e n ts a c c om p a n y in g th e “ O n a c c o u n t B ills ” o f th e
c o n tr a c to r s, is s u e tic k e ts N o s . a n d d a te, a n d q u a n titie s o f m a ter ia l d r a w n
th r o u g h th e s am e b e fu r n is h e d th e r e in . Q u otin g r e fe r e n c e to c h a lla n N o . o r
m a n u s c r ip t c h its is ir r e g u la r .

1 5 .2 8 C L O S E D A C C O U N T S V E R IF IC A T IO N :

O n le a r n in g e ith e r fr om th e d iv is io n a l o ffic e w h ile c o lle c tin g v o u c h e r s o r

o n v is itin g th e s ta tio n th a t a p a rtic u la r o ffic e o f a c u sto d ia n w h o s e s to r e s a r e d u e
fo r v e r ific a tio n h a s b e e n w o u n d u p , th e s to c k v e r ifie r s h o u ld c h e c k th e c lo s e d
s to r e s a c c o u n ts of th e s a id u n it, w h e r e v e r th e b o o k s ar e a v a ila b le . T h is
in fo r m a tio n c a n a ls o b e o b ta in e d fr o m th e d iv is io n a l o ffic e s .

257
W h ile v e rif y in g t h e c lo s e d a c c o u n t s , it is t o b e s e e n - -

a) th a t a ll th e ite m s h a v e b e e n c lo s e d d u ly m a k in g a ll a c c o u n ts "N IL ".

b) th a t th e tr a n s a c tio n s tr a n s a c te d a fte r th e la s t s to c k v e r ific a tio n to th e

c lo s u r e o f a c c o u n ts s h o u ld b e v e r ifie d w ith th e ir u s a g e /is s u e
/a c c e p ta n c e .

c) th a t a ll th e le ft o v e r m a te r ia ls w e r e e ith e r tr a n s fe r r e d to o th e r u n its , o r
h a n d e d o v e r to o th e r c u s to d ia n s o r s e n t to S c r a p D e p o t. It s h o u ld b e
c e r tifie d th a t n o th in g is a v a ila b le w ith th e c u s to d ia n .

1 5 .2 9 V E R IF IC A T IO N O F S & T U N IT S IN C O N S T R U C T IO N A N D G A U G E
C O N V E R S IO N P R O J E C T S :

( a ) J O IN T IN V E N T O R Y : J o in t In v e n to r y o f th e e x is tin g S & T in s ta lla tio n s s h o u ld

b e r e c o r d e d in th e p r e s e n c e o f S .E .( S & T ) a n d A S V ( a ls o in th e p r e s e n c e o f th e
c o n tr a c to r or h is r e p r e s e n ta tiv e if th e w o r k is b e in g d o n e b y c o n tr a c to r ) o n th e
s a m e lin e s a s it is r e c o r d e d fo r th e T r a c k b y th e E n g in e e r i n g d e p a r tm e n t. R e a c h -
w is e s ta te m e n ts s h o u ld b e p r e p a r e d d u ly r e c o r d in g th e s ig n a tu r e s o f w itn e s s in g
o ffic ia ls a n d s ta te m e n ts s h o u ld b e a ls o b e c o u n te r s ig n e d b y th e in c h a r g e
e x e c u tiv e o ffic e r . S e p a r a te c o p ie s s h o u ld b e p r e p a r e d a n d th e A S V w h o is
d e p u te d fo r th is w o r k s h o u ld h a n d o v e r a c o p y o f s tate m e n t to th e c o n c e r n e d IS A
fo r r e c or d .

( b ) D A IL Y M A T E R IA L T R A N S A C T IO N R E G IS T E R :

A s p e r th e p r o c e d u r e , D M T R s h o u ld b e m a in ta in e d b y a ll S E s to r e c o r d th e
d a ily m a te r ia l tr a n s a c tio n s . T h e m a in te n a n c e o f D M T R s h o u ld b e e n s u r e d b y th e
D e p a r tm e n ta l o ffic e r s .

( c ) V E R IF IC A T IO N O F S .E .( S & T ) : T h e S .E .s w h o a r e w o r k in g in th e p a r tic u la r
p r o je c t a n d d e a ls w ith th e e x e c u tio n o f w o r k s h o u ld b e s u b je c te d to v e r ific a tio n .
A ll th e S .E .s ( S & T ) s h o u ld m a in ta in th e D a ily M a te r ia l T r a n s a c tio n R e g is te r
( D M T R ) fo r r e c o r d in g th e d a ily m a te r ia l tr a n s a c tio n s a n d it s h o u ld b e v e r ifie d b y
th e A S V d u r in g th e s to c k v er ific a tio n .

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S E ( S & T ) s h o u ld o b s e r v e t h e f o llo w in g g u id e lin e s :

i) R e c o r d in g o f J o in t In v e n to r y o f th e e x is tin g S & T i n s ta lla tio n s o f th e S e c tio n .

ii) H a n d in g o v e r o f r e le a s e d m a te r ia ls to th e O S /S tor e s a fte r r e c e iv in g s a m e

fr o m th e c o n tr a c to r u n d e r D S 8 .

iii) R e c e ip t o f C la s s - I m a ter ia ls fr o m th e O .S . a n d is s u e to c o n tr a c to r s to
e x e c u te th e w o r k .

iv ) A fte r c o m p le tio n o f th e w o r k, S E s h o u ld a r r a n g e to h a n d o v e r th e b a la n c e
le ft o v e r m a te r ia ls b y th e c o n tr a cto r s to O .S /S to r e s.

( d ) C H E C K B Y IS A /A S V ( O N T H E C L A S S - I M A T E R IA L S A C C O U N T A L ) :

It is to b e v er ifie d th a t,

i) A ll th e W o r k - S c h e d u le s /A g r e e m e n ts h a v e to b e v e r if ie d a n d it s h o u ld b e
e n s u r e d th a t th e C la s s - I m ate r ia ls h a v e b e e n r e c e iv e d fr o m th e O .S ./S to r e s
a s p e r th e W o r k - S c h e d u le s a n d s p e c ific a tio n s m e n tio n e d in th e S c h e d u le s .

ii) C la s s - I m a te r ia ls a r e is s u e d to c o n tr a c tor s fo r e x e c u tin g th e w o r k .

iii) T h e p a r t ic u la r s o f m a te r ia ls w h ic h a r e to b e r e c e iv e d fr o m th e O .S ./S to r e s
a n d to b e is s u e d to c o n tr a cto r s a s p e r th e S c h e d u le s , b u t n o t r e c e iv e d a n d
is s u e d to th e c o n tr a cto r s h o u ld b e n o te d a n d br o u g h t o u t in th e N a r r a tiv e
R e p o r t.

iv ) A fte r c o m p le tio n o f th e w o r k, le ft- o v e r m a te r ia ls h a v e b e e n r e tur n e d b y th e

c o n tr a c to r s.

v) T h a t a ll th e le ft - o v e r m a ter ia ls r e tu r n e d b y th e c o n tr a c to r s h a v e b e e n
h a n d e d o v e r to th e O .S ./S to r e s.

v i) If th e r e is a n y s h or ta g e w ith th e c o n tr a cto r s , it s h o u ld b e r e p o rte d in th e

N a r r a tiv e R e p o r t.

v ii) If th e r e is a n y s h or ta g e w ith th e c u s to d ia n , a sto c k s h e e t is to b e is s u e d o n

th e c u s to d ia n .

259
( e ) C H E C K B Y IS A /A S V ( O N T H E R E L E A S E S A C C O U N T ) :

It is to b e v er ifie d th a t th e

i) J o in t In v e n to r y is pr e p a r e d .

ii) A ll th e r e le a s e d m a te r ia ls h a v e b e e n r e c e iv e d fr o m th e c o n tr a c tor s a n d
h a n d e d o v e r to O .S ./S to r e s a s p e r th e jo in t in v e n to r y .

iii) If th e r e is a n y s h o r ta g e w ith th e c o n tr a cto r , it h a s b e e n b r o u g h t to th e

n o tic e o f th e E x e c u tiv e o ffic e r c o n c e r n e d .

iv ) A ll th e m a te r ia ls h a n d e d o v e r b y th e c o n tr a c to r h a v e b e e n h a n d e d o v e r
c o r r e c tly to th e O .S ./S to r e s u n d e r D S .8 .

v) if th e r e is a n y s h o r ta g e w ith th e a c c o u n ta l o f c u s to d ia n , s to c k s h e et is to b e
is s u e d o n th e c u s to d ia n fo r th e d is c r e p a n t item s .

v i) If th e r e is a n y s h o r ta g e w ith th e c o n tr a c to r a n d th e s h o r ta g e s h a v e n o t
b e e n r e p o r te d , it s h o u ld b e b r o u g h t o u t in a N a r r ativ e R e p o r t.

( f ) V E R IF IC A T IO N O F O S /S T O R E S ( S & T ) :

i) S to c k V e r ific a tio n o f th is u n it is c o n d u c te d a s p e r th e n o r m a l pr o c e d u r e .

ii) In th e S & T u n its , th e c o ntr a c to r s n o t o n ly e x e c u te th e w o r k b u t a ls o s u p p ly

th e m a ter ia ls a s p e r th e c o n tr a c t s c h e d u le /a g r e e m e n t. D u r in g s to c k
v e r ific a tio n A S V s h o u ld v e r ify e a c h a n d e v e r y c o n tr a c t s c h e d u le /a g r e e m e n t
a n d o b s e r v e w h e th e r

a) T h e s u p p ly o f m a te r ia ls h a v e b e e n d o n e a s p e r th e s c h e d u le o f c o n tr a c t.

b) T h e s u p p lie d m a te r ia ls h a v e b e e n a c c o u n te d p r o p e r ly b y th e O S /S tor e s .

c) S c h e d u le - w is e a c c o u n ta l p a r tic u la r s a r e a v a ila b le w ith th e O S /S to r e s .

d) T h e s u p p lie d m a te r ia ls a r e a s p e r th e s p e c ific a tio n s a n d s ta n d a r d s

r e q u ir e d /m e n tio n e d in th e c o n tr a ct a g r e e m e n t a n d th e s a m e a r e a c c e p te d
b y th e S E ( S & T ) a fter a te c h n ic a l c h e c k .

e) If th e m ate r ia ls s u p p lie d a r e r e je c te d b y th e a d m in is tr a tio n d u e to v a r io u s

r e a s o n s , n e c e s s a r y a c tio n h a s b e e n ta k e n to r e p la c e th e ite m o r to affe c t
r e c o v e r ie s fr o m th e c o ntr a c to r s.

260
f) If th e r e je c te d item s a r e n o t lifte d , th e a c tio n ta k e n b y th e a d m in is tr a tio n fo r
th e r e m o v a l o f th e r e je c te d ite m s s h o u ld b e o b s e r v e d .

A fte r th e c o m p le tio n o f v er ific a tio n o f S E U n its , a ll th e p a rtic u la r s s h o w n a s

h a n d e d o v e r to th e O .S ./S to r e s( S & T ) in th e r e c o r d s o f S e c tio n E n g in e e r s s h o u ld
b e v e r ifie d w ith th e O .S .( S & T ) for th e c o r r e ct a c c o u n ta l o f a ll th e tr a n s a c tio n s . A s
p e r th e p r o c e d u r e, n e c e s s a r y Sto c k s h e e t a n d a N a r r a tiv e R e p o r t s h o u ld b e
p r e p a r e d a n d s u b m itte d .

**********

261
 C H A PT E R - X VI
< B ack to IN D E X >
1 6 .1 V E R IF IC A T IO N O F H .S .D . O IL A T R A IL C O N S U M E R D E P O T S
(R C D s ).

a ) H .S .D . O il, in s to r a g e ta n k s w ith th e L o c o F o r em e n a n d D ie s e l F u e llin g

in s ta lla tio n s is v e r ifie d o n c e in e v e r y y e a r . V e r ific a tio n o f H S D O il s h o u ld b e
c a r r ie d o u t b y th e A c c o u n ts S to c k v e r ifie r s b y r e c o r d in g in th e ir fie ld B o o k , ta n k
n u m b e r , d ip - r o d r e a d in g s o f th e o il in e a c h s to r a g e ta n k a n d th e tem p e r a tu r e of
th e o il a t th e tim e o f ta k in g th e d ip - m e a s u r e m e n t in th e pr e s e n c e o f th e o ffic ia l in -
c h a r g e o f th e fu e llin g in s ta lla tio n . H e s h o u ld , th u s , c o n v e rt th e d ip - r e a d in g s in
v o lu m e tr ic c o n te n ts o f e a c h s tor a g e ta n k in lite r s a t th e r e c o r d e d te m p e r a tur e b y
m a k in g u s e o f th e c o n v e r s io n ta b le . S ig n a tu r e o f th e s to c k h o ld e r s h o u ld b e
o b ta in e d in th e F ie ld B o o k in to k e n o f th e c o r r e c tn e s s o f e a c h d ip - r e a d in g . W h ile
ta k in g th e d ip - r e a d in g s , h e s h o u ld e n s u r e th a t th e d ip r o d/ta p e to u c h e s th e b o tto m
o f th e ta n k . In c a s e s w h e r e it b e c o m e s n e c e s s a r y to ta k e th e d ip - r e a d in g s o f
a s ta n d in g ta n k w a g o n ( w h e n th e r e c e ip t o f w h ic h h a s a lr e a d y b e e n ta k e n to
a c c o u n t w ith o u t its a c tu a l d e c a n ta tio n ) , th e w a g o n s h o u ld b e a llo w e d to r e s t
a tle a s t 1 5 m in u te s b e fo r e th e d ip m e a s u r e m e n t is ta k e n to a llo w fo r a n y
tu r b u le n c e to s u b s id e . W h ile r e c o r d in g th e in v e n to r y o f H S D O il, th e q u a n tity
w h ic h is a v a ila b le in th e p ip e lin e s h o u ld a ls o b e ta k e n in to a c c o u n t e ith e r a s
c h a r g e d o ff or a s sto c k a s p e r th e g u id e lin e s o f th e o il c o m p a n ie s .

b ) T h e r e s u lts o f th e p h y s ic a l v e r ific a tio n th u s c a r r ie d o u t b y th e s to c k v e r ifie r s

s h o u ld b e ta b u la te d in th e s to c k s h e e t,( S .1 2 6 0 ). T h e sto c k s h e e t s h o u ld b e
p r e p a r e d ir r e s p e c tiv e o f w h e th e r th e r e is a n y d is c r e p a n c y o r o th e r w is e b e tw e e n
th e a c tu a l b a la n c e v e r ifie d a n d th e b o o k b a la n c e a n d th e s ig n a tu r e o f th e
o ffic ia l o f th e fu e llin g in s ta lla tio n o b ta in e d . T h e s to c k s h e e t s h o u ld b e p r e p a r e d
in fiv e c o p ie s a n d a fte r p o s tin g th e r e s u lts o f v er ific a tio n in th e n u m e r ic a l le d g e r
ta n k w is e in H S D - 4 a n d H S D - 5 ( d a ily s to c k r e g is te r ) s h o u ld b e d is p o s e d o f a s
under :

c ) T h e o ffic e c o p y ( o r ig in a l) s h o u ld b e fo r w a r d e d to th e S to r e s A c c o u n ts
O ffic e r a lo n g w ith C o m p le tio n R e p o r t. T h e C o m p le tio n C e r tific a te a n d
N a r r a tiv e R e p o r t, if a n y , a n d th e o th e r 4 c o p ie s s h o u ld b e fo r w a r d e d d ir e c t
u n d e r a c o v e r in g le tte r to th e c o n c e r n e d S r .D A O , w h o m a in ta in s th e P r ic e d
L e d g e r A c c o u n ts o f H S D O il u n d e r a c o v e r in g le tte r fo r v a lu a tio n a n d o n w a r d
tr a n s m is s io n o f 3 v a lu e d c o p ie s o f s to c k s h e e t to th e c o n c e r n e d D M E fo r
fu r th e r a c tio n d u ly e n d o r s in g a c o p y o f th e c o v e r in g le tte r to S to r e s A c c o u n ts
O ffic e r.

d ) T h e S to c k V e r ifie r a t th e tim e o f th e a b o v e v e r ific a tio n s h o u ld c a ll fo r th e

lo a d in g a d v ic e s r e c e iv e d fr o m th e fir m , p o c k e t c ar d a n d th e tie - la b e ls o f th e
w a g o n s , w a g o n p la c e m e n t m e m o is s u e d b y th e S ta tio n M a s te r , wagon
u n lo a d in g r e g is te r m a in ta in e d by th e offic ia l - in - c h a r g e o f th e fu e llin g

262
in s ta lla tio n a n d is s u e s to d ie s e l lo c o s u n d e r is s u e v o u c h e r F - 1 2 a n d fo r oth e r
p u r p o s e s o n H S D Is s u e V o u c h e r ( H S D - 8 ) fo r a n y th r e e c o n s e c u tiv e m o n th s
a n d c h e c k u p th e r e c e ip ts a n d is s u e s in d e ta il. W h ile s e le c tin g th e p e r io d o f 3
m o n th s , th e s to c k V e r ifie r s h o u ld s e le c t th e p e r io d in w h ic h th e r e w e r e h e a v y
tr a n s a c tio n s . In a d d itio n , th e A S V s h o u ld c o lle c t th e p a r tic u la r s of wagon
p la c e m e n t M e m o fr o m th e S ta tio n M a s te r c o n c e r n e d in d e p e n d e n tly a n d
c o m p a r e w ith th o s e a v a ila b le w ith th e s to c k h o ld e r a n d a ls o w ith th e lo a d in g
a d v ic e s r e c e iv e d fr o m th e fir m s w ith F o r m F - 3 fo r d iv e r te d w a g o n s . Any
ir r e g u la r ity n o tic e d s h o u ld b e r e p o r te d to th e A c c o u n ts O ffic e r /S tor e s for s p e c ia l
a c tio n . W h e r e p la c e m e n t m e m o s y s te m is n o t in fo r c e , a p a r t fr o m c o m m e n tin g
o n th e irr e g u la r itie s , th e S to c k V e r ifie r s h o u ld ta k e s te p s to c o n d u c t h is o w n
in d e p e n d e n t e x a m in a tio n fr o m o th e r o p e r a tin g r e c o r d s a t th e S tatio n .

1 6 .2 D e p a r t m e n t a l V e r if ic a tio n :

R e g u la r d e p a r tm e n ta l v e r ific a tio n o f H S D O il is r e q u ir e d to b e c a r r ie d o u t
b y th e o ffic ia ls o f th e M e c h a n ic a l D e p a r tm e n ts a s u n d e r : -

a ) T h e D e p o ts - in - c h a r g e c a r r y o u t s ur p r is e s u r v e y s o f H S D O il a t th e ir s h e d s
m o n th ly . T h e d iv is io n a l F u e l In s p e c to r s o f H q r s . O ffic e c a r r y o u t v er ific a tio n
q u a r te r ly . T h e F u e l In s p e c to r s/D ie s e l L o c o In s p e c to r s w ill c o n d u c t s u r v e y o n c e in
4 m o n th s . W h ile o n ly r e m a r k s c a n b e m a d e in H S D - 5 a n d r e p o r t s u b m itte d in a ll
s u c h c h e c k s . N o a d ju s tm e n t fo r d is c r e p a n c ie s s h o u ld b e m a d e in th e H S D - 4 o r
H S D - 5 . P o w e r O ffic e r s c o n d u c t s ur v e y s o f H S D O il T H R E E T IM E S in a y e a r , th e
m o n th o f s ur v e y b e in g s ta g g e r e d in r e la tio n to th e c h e c k b y Fuel
In s p e c to r /D ie s e l L o c o In s p e c to r s o th a t th e fr e q u e n c y b e tw e e n v e r ific a tio n s
c a r r ie d o u t b y th e In s p e cto r s a n d D iv is io n a l O ffic e r s is a t r e g u la r in te r v a ls . T h e
d iffe r e n c e s b e tw e e n th e b o o k b a la n c e a n d th e a c tu a l m e a s u r e m e n ts o f th e
s to c k o f H S D o il a s a r r iv e d a t b y th e d iv is io n a l O ffic e r s h o u ld b e a d ju s te d .

b ) T h e S to c k V e r ifie r d u r in g h is v e r ific a tio n s h o u ld e x a m in e w h e th e r d e p a r tm e n ta l

v e r ific a tio n h a s b e e n c a r r ie d o u t r e g u la r ly a s in d ic a te d a b o v e a n d a n y d e p a r tu r e
fr o m th e a b o v e fr e q u e n c y s h o u ld b e s p e c ia lly b r o u g h t o u t in th e ir N a r r a tiv e
R e p o r t.

c ) E x t r a c t s o f t h e r e le v a n t p a r a s o f t h e J t.P .O .O . N o .1 3 o f 1 9 6 8 f o r t h e
a c c o u n t a l a n d is s u e o f H S D O il a t t h e f u e llin g in s t a lla t io n s a r e r e p r o d u c e d
b e lo w f o r g u id a n c e :

P a r a 3 .1 o f t h e P .O .O . :

1 6 .3 T h e s u p p ly o f H S D O il fo r S .C .R a ilw a y D ie s e l L o c o s w ill b e a r r a n g e d b y
th e O il c o m p a n y , w h ic h h a s b e e n a w a r d e d th e c o n tr a c t b y D C S & D a t th e b a s e
s ta tio n in ta n k W a g o n s /L o rr ie s . T h e q u a n tity a n d q u a lity w ill b e in s p e c te d b y th e
In s p e c to r a te o f D G S & D a t th e b a s e s ta tio n . T h e s u p p lie r w ill s e n d th e A d v ic e to
th e c o n s ig n e e b y P o s ta l D a k , w ith in 2 8 h o u r s o f lo a d in g . A d v ic e s h o u ld b e

263
s e r ia lly n u m b e r e d fo r e a c h c o n s ig n e e , s h o w in g s e p a r a te ly th e fo llo w in g
p a r tic u la r s o n th e ta n k w a g o n s /lo r r y lo a d e d in a d a y o n a n y c o n s ig n e e 's A c c o u n t
:-

i) T a n k W a g o n /L o r r y N o .
ii) C a r r y in g c a p a c ity .
iii) N e t q u a n tity lo a d e d in litr e s .
iv ) T e m p e r a tu r e in c e n tig r a d e a n d tim e o f lo a d in g .
v) L o a d in g s ta tio n c o d e .
v i) D a te o f lo a d in g .

P a r a 3 .2 o f t h e P .O .O . :

1 6 .4 C o p ie s o f lo a d in g a d v ic e s w ill s im u lta n e o u s ly b e d e s p a tc h e d b y p o s ta l d a k
to C O M , S o u th C e n tr a l R a ilw a y . In a d d itio n , th e s u p p lie r w ill s e n d th e R a ilw a y
R e c e ip t s e p a r a te ly b y p o s ta l d a k to th e c o n s ig n e e im m e d ia te ly o n r e c e ip t
fr o m th e d e s p a tc h in g s ta tio n to e n a b le th e c o n s ig n e e , ta k e d e liv e r y o f th e ta n k
w a g o n s o n a r r iv a l a t h is e n d .

P a r a - 6 o f t h e P .O .O . - P r o c e d u r e f o r R e c e ip t a n d A c c o u n t a l o f T a n k
W a g o n s /L o r r ie s :

1 6 .5 T h e S ta tio n M a s te r o f th e S ta tio n a t w h ic h th e ta n k w a g o n s a r e r e c e iv e d
w ill h a n d o v e r th e ta n k w a g o n s to th e P o w e r O ffic ia l a t th e fu e llin g in s ta lla tio n o n
a w a g o n p la c e m e n t m e m o fo r m to b e n o r m a lly u s e d fo r c o a l w a g o n s , F - 7 ,
p r e p a r e d in tr ip lic a te . T h e P o w e r O ffic ia l w ill c h e c k th e p a r tic u la r s o f th e ta n k
w a g o n s a n d r e tu r n th e o r ig in a l to th e S tatio n M a s te r e n te r in g th e tim e of
u n lo a d in g , r e le a s e a n d r e m o v a l o f ta n k w a g o n a n d h e w ill s e n d th e d u p lic a te
c o p y to th e D iv is io n a l A c c o u n ts O ffic e r o r F A & C A O a lo n g w ith th e F o r m H S D - 2
a n d th e th ir d c o p y w ill b e r e ta in e d a s o ffic e r e c o r d .

P a r a - 6 .2 o f t h e P .O .O . :

1 6 .6 T h e d e p o t offic ia l w ill m a in ta in a r e g is te r o f O il ta n k W a g o n s r e c e iv e d a n d
d e a lt w ith in th e F o r m H S D - 2 , in q u a d r u p lic a te . T h is r e g is te r s h o u ld ta k e in to
a c c o u n t a ll ta n k w a g o n s b o o k e d to th e D e p o t, u n c o n n e c te d a n d p la c e d in s h e d s
fo r u n lo a d in g d iv e r te d to o th e r d e p o ts o r in te r c e pte d o n o r d e r s o f H e a d q u a r te r s o r
r e tu r n e d to th e lo a d in g in s ta lla tio n s b e c a u s e o f c o n ta m in a te d s u p p ly . In th e c a s e
o f d iv e r te d w a g o n s , fu e l F o r m F.3 , c om m o n w ith c o a l p a r tic u la r s s h o u ld a ls o
b e in d ic a te d in H S D - 2 s ta te m e nt. At th e c lo s e o f th e m o n th . H e w ill c o m p le te
a ll th e c o lu m n s a n d in d ic a te m o n th ly to ta ls a n d d e s p a tc h th e c o p ie s a s u n d e r : -

i) O n e c o p y to D A O a c c o m p a n ie d w ith F o r m F - 7 in s u p p o r t of th e e n tr ie s .

ii) O n e c o p y to F A & C A O a c c o m p a n ie d w ith D G S & D c h a lla n - c u m - d e s p a tc h

a d v ic e .

264
( In c a s e a n y w a g o n m e n tio n e d in th e A d v ic e h a s n o t b e e n r e c e iv e d , a c o p y o f
th e s a m e m a y b e ta k e n a n d k e p t a s o ffic e r e c o r d fo r w a tc h in g th e r e c e ip t of
w a g o n a n d o r ig in a l c h a lla n m a y b e s e n t to A c c o u n ts O ffic e w ith r e m a r k s
th e r e o n ) .

iii) O n e c o p y to C O M ( F u e l) /S .C .R ly /S e c u n d e r a b a d .

iv ) T h e fo u r th c o p y a s o ffic e r e c o r d .

P a r a - 7 o f t h e P .O .O . - D e c a n t in g o ff t a n k W a g o n s /L o r r ie s :

1 6 .7 N o ta n k W a g o n /L o r r y s h o u ld b e d e c a n te d a fte r th e s u n s e t e x c e p t in
e x c e p tio n a l c ir c u m s ta n c e s . B e fo r e d e c a n tin g th e ta n k w a g o n /lo r r y , d ip
m e a s u r e m e n t s h o u ld b e ta k e n a n d th e tim e o f d e c a n tin g a n d te m p e r a tu r e o f o il
s h o u ld b e r e c o r d e d . T h e ta n k w a g o n s h o u ld h a v e b e e n a t r e s t fo r a tle a s t 1 5
m in u te s b e fo r e th e d ip r o d /ta p e r e a d in g s a r e ta k e n. It s h o u ld b e e n s u r e d th a t
th e d ip - r o d /ta p e to u c h e s th e b o tto m o f th e ta n k w a g o n /lo r r y w h ile ta k in g th e d ip
m e a s u r e m e n t. T h e q u a n tity s o a s s e s s e d b y m e a s u r e m e n t s h o u ld b e s h o w n in
c o lu m n s 1 0 a n d 1 1 o f H S D - 2 R e g is te r . It m u s t b e e n s u r e d th a t th e T a n k w a g o n
o r lo r r y is fu lly e m p tie d d u r in g d e c a n tin g a n d n o o il is le ft in th e m . T o p r e v e n t
a n y o il b e in g le ft o v e r, a ll d e liv e r y v a lv e s s h o u ld b e o p e n e d w h e n ta n k
w a g o n s /lo r r ie s m o v e o u t o f th e in s ta lla tio n s .

S im ila r ly b e fo r e d e c a n tin g a n d a fter d e c a n tin g a ta n k o r gr o u p o f ta n k

w a g o n s , d ip r e a d in g o f th e s to r a g e ta n k s h o u ld b e ta k e n a n d r e c o r d e d u n d e r
c o lu m n s 1 4 a n d 1 5 o f H S D - 2 R e g is te r . T o a llo w fo r a n y tu r b u le n c e to s u b s id e , a t-
le a s t 1 5 m in u te s s h o u ld b e a llo w e d to e la p s e a fte r d e c a n tin g b e fo r e d ip
m e a s u r e m e n t of s tor a g e ta n k s ar e ta k e n.

P a r a - 8 o f t h e P .O .O . - M is s in g of s e als a n d s u s p e c t e d e n - r o u t e s h o r t a g e
in O il T a n k W a g o n s :

1 6 .8 A s s o o n a s th e ta n k w a g o n is p la c e d in th e s id in g fo r d e c a n tin g , th e
s u p p lie r s ' s e a ls a t th e to p a n d b o tto m s h o u ld b e c h e c k e d . If th e y a p p e a r to b e
ta m p e r e d w ith o r m is s in g , a n im m e d ia te jo in t in s p e c tio n b y r e p r e s e n ta tiv e o f
L o c o T r a ffic ( C o m m e r c ia l) / S e c u r ity D e p a r tm e n t s h o u ld b e c o n d u c te d a n d th e
a c tu a l q u a n tity a s s e s s e d in th e ir p r e s e n c e b y d ip m e a s u r e m e n t s h o u ld b e
r e c o r d e d in th e F o r m s H S D - 2 a n d 3 , w h ic h s h o u ld b e c o u n te r s ig n e d b y S h e d ,
T r a ffic & S e c u r ity D e p a r tm e n t r e p r e s e n tativ e s . A t t h e e n d o f th e m o n th , a
s ta te m e n t in F o r m H S D - 3 s h o u ld b e s u b m itte d to D M E /P o w e r o r D ie s e l, g iv in g
d e ta ils o f e n - r o u te s h o r ta g e s in th e ta n k w a g o n s r e c e iv e d a t th e D e p o t, w h o w ill
p r e fe r c la im a g a in s t th e C o m m e r c ia l D e p a r tm e n t in a c c o r d a n c e w ith 1 2 2 7 - S ,
2 1 1 5 - S a n d 2 1 2 8 - S to 2 1 3 8 - S . T h e q u a n tity a s in v o ic e d , s h o u ld b e r e c o r d e d
in th e r e c e ip t s tate m e n t or s to c k le d g e r a n d th e s h o rta g e /e x c e s s s h o u ld b e
e x h ib ite d in th e r e m a r k s c o lu m n of H S D - 4 .

265
p a r a 1 1 o f t h e P .O .O . :

1 6 .9 A t th e fu e llin g in s ta lla tio n p o in t, a n u m e r ic a l R e g is te r a s p e r H S D - 4 w ill b e

m a in ta in e d fo r e a c h sto r a g e ta n k e r e c te d , s h o w in g r e c e ip t, is s u e s a n d b a la n c e
o f H S D O il. It w ill b e th e r e s p o n s ib ility o f th e F u e l C le r k to k e e p th e R e g is te r u p to -
d a te b y p o s t in g d a y - to- d a y r e c e ip ts a n d is s u e s . A t th e c lo s e o f th e d a y , h e w ill
d r a w a lin e a n d to ta l u p th e fig u r e s a n d str ik e o u t th e b a la n c e .

A t th e c lo s e o f th e m o n th, a m o n th ly s u m m a r y s h o u ld b e r e c o r d e d a s
under :-

i) O p e n in g b a la n c e .
ii) T o ta l ta n k w a g o n s r e c e iv e d .
iii) Q u a n tity a s p e r in v o ic e .
iv ) Q u a ntity a s p e r m e a s u r e m e nt.
v) Q u a ntity is s u e d .
v i) S h o r ta g e /E x c e s s .
v ii) A d ju s tm e n ts , if a n y.
v iii) C lo s in g b a la n c e .

P a r a 1 1 .2 o f t h e P .O .O . :

1 6 .1 0 T h e F u e l C le r k w ill o b ta in a ll th e s e r e g is te r s a n d s u m m a r ie s o f th e
p a r tic u la r s a n d p o s t th e d a y 's r e c e ip ts , is s u e a n d b a la n c e s in th e D a ily R e g is te r ,
H S D -5.

P a r a 1 2 o f t h e P .O .O .- Is s u e s :

1 6 .1 1 W h e r e flo w m e te r s a r e p r o v id e d , a ll is s u e s w ill b e r e c o r d e d a s p e r flo w

m e te r s fo r a ll p u r p o s e s o f a c c o u n ta l a n d w h e r e th e r e a r e n o g lo w m e te r s o r in
th e e v e n t of g lo w m e te r s b e c o m in g d e fe c tiv e o r in o p e r a tiv e , th e is s u e s to
lo c o m o tiv e s w ill b e r e c o r d e d a s p e r fu e l g a u g e o n th e L o c o , w h e n fitte d , a n d
b y d ip m e a s u r e m e n t, w h e n n o t fitte d ,. F o r th is p u r p o s e , th e ta n k o n w h ic h
lo c o s a r e p la c e d fo r fu e llin g s h o u ld b e s p e c ia lly le v e lle d , a n d th e r e a d in g s o f
th e fu e l g a u g e o n b o th s id e s o f th e ta n k r e c o r d e d a n d th e a v er a g e ta k e n . F o r
o th e r th a n lo c o p u r p o s e th e q u a n tity is s u e d s h o u l d b e m e a s u r e d b y
m e a s u r in g c a n s .

P a r a 1 2 .2 o f t h e P .O .O :

1 6 .1 2 Is s u e s to lo c o m o tiv e s w ill b e m a d e o n F u e l Is s u e V o u c h e r a n d fo r o th e r
p u r p o s e s o n H S D is s u e v o u c h e r N o .H S D - 8 . T h e s e v o u c h e r s s h o u ld b e
p r e p a r e d in d u p lic a te a n d th e s ig n a tu r e o f t h e d r iv e r o r th e p a r ty r e c e iv in g th e
s a m e o b ta in e d . O n e c o p y o f th e v o u c h e r s m a y b e h a n d e d o v e r to th e d r iv e r fo r
a tta c h in g o n to th e G u a r d's jo u r n a l.

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P a r a 1 3 o f t h e P .O .O . - D a ily S t o c k R e g is t e r :

1 6 .1 3 A d a ily s to c k r e g is te r w ill b e m a in ta in e d to r e c o r d o v e r a ll r e c e ip ts a n d
is s u e s o f H S D O il d u r in g th e d a y . T h e b o o k b a la n c e w ill b e w o r k e d o u t w h ic h
s h o u ld b e c o m p a r e d w ith th e a c tu a l b a la n c e o b ta in e d b y d ip s tic k
m e a s u r e m e n t.

P a r a - 1 6 o f t h e P .O .O . - M o n t h ly r e t u r n s h o w in g r e c e ip t s , i s s u e s a n d
b a la n c e o f H S D O il - H S D - 9 . :

1 6 .1 4 T h e D e p o t - in - c h a r g e o f th e o il in s ta lla tio n w ill s u b m it a m o nth ly r etu r n

o f r e c e ip ts , is s u e s a n d b a la n c e s a t th e c lo s e o f th e m o n th in fo r m H S D - 9 to
F A & C A O , C O M ( F u e l) , D R M ( M ) a n d D A O c o n c e r n e d b y th e 5 th of th e fo llo w in g
m o n th .

1 6 .1 5 T A N K L O R R Y U N L O A D IN G P R O C E D U R E :

1) C h e c k w h e th e r ta n k lo r r y is fo r y o u a n d w h a t pr o d u c t is b ille d .

2) K e e p ta n k lo r r y o n le v e l p la tfo r m a n d a llo w 1 0 m in u te s fo r s e ttlin g .

3) O p e n M a s te r V a lv e s .

4) B o n d T a n k lo r r y .

5) C h e c k s e a l n u m b e r s a g a in s t in v o ic e a n d c h e c k w h e th e r s e a ls a r e in ta c t.

6) C h e c k d ip r o d , c a lib r a tio n c e r tific a te .

7) C h e c k y o u r ta n k d ip .

8) B r e a k to p d o m e s e a ls a n d c h e c k d ip s th r o u g h d ip p ip e .

C h e c k w a te r d ip - u s e w a te r p a s te .
C h e c k O il d ip - u s e O il p a s te .
E n s u r e c o r r e c t s c a le is u s e d fo r c or r e s p o n d in g ta n k .

9) D o n o t b a n g d ip r o d to b o tto m o f ta n k .

10) D o n o t a llo w d ip r o d to s ta y in s id e fo r m o r e th a n a fr a ctio n o f a s e c o n d .

11) C h e c k fo r e x a c tn e s s of d ip .

12) If s h o rt, r e c o r d e d a n d c h e c k a g a in - s h o w to ta n k lo r r y c r e w . F ill u p p r o d u c t

to e x a c t d ip le v e l u s in g y o u r s to c k o r fr o m th e c om p a r tm e nt u s in g a
c a lib r a te d m e a s u r e a n d r e c o r d s h o rta g e , ta k e cr e w 's s ig n a tu r e .

267
13) A fte r c h e c k in g d ip s , b r e a k b otto m s e a ls .

14) D r a in a b o u t 1 0 - 2 0 lite r s o f pr o d u c t in a b u c k e t a n d p o u r b a c k in to
c o m p a r tm e n t.

15) C h e c k fo r p h y s ic a l p r e s e n c e o f w a te r w h ile d r a in in g .

16) T a k e a s a m p le fr o m ta n k lo rr y b o tto m afte r d r a in in g 1 0 - 2 0 lite r s a n d c h e c k

d e n s ity in e a c h c o m p a r tm e n t. R e c o r d th e s e a n d c o n v e r t to 1 5 o
C e n te g r a d e .

C h e c k a g a in s t in v o ic e d e n s ity - s h o u ld n o t v a r y b e y o n d - 0.0 0 3 .

17) If d e n s ity is o k a y , c o n n e c t h o s e p ip e to ta n k a n d ta n k lo r r y .

18) E n s u r e p r o p e r b o n d in g .

19) C o m m e n c e u n lo a d in g in a s e q u e n c e .

20) E n s u r e c o m p le t e u n lo a d in g o f e a c h ta n k b e fo r e pr o c e e d in g to n e x t ta n k .

21) A fte r ta n k lo r r y is em p tie d , c o lle c t th e r e m a in in g q u a n tity in a b u c k e t.

22) P h y s ic a lly v e r ify ta n k lo r r y is fu lly e m p ty b y v is u a l in s p e c tio n a n d b y

k e e p in g a ll v a lv e s o p e n a n d b y d ip p in g th r o u g h d ip p ip e a n d fill p ip e .

23) E n s u r e th a t M a s te r v a lv e s a r e o p e n thr o u g h o u t th e p e r io d of u n lo a d in g .

24) C h e c k y o u r ta n k d ip s a n d c h e c k c o rr e la tio n o f q u a n tity u n lo a d e d v e r s u s

r e c e ip t.

25) R e le a s e ta n k lo r r y a fte r h a v in g fu lly s a tis fie d y o u r s e lf o f r e c e ip t.

If p o s s ib le m a k e a c h e c k lis t o f th e s e p o in ts a n d e n s u r e str ic t
im p le m e n ta tio n .

1 6 .1 6 S t e p s t o F o llow in c a s e o f S h o r t a g e d e t e c t e d in T a n k L o r r y . :

1) If th e ta n k lo r r y h a s b e e n s e nt b y B P C L .

a) A fte r h a v in g c o n v in c e d th e c r e w o f s h o r ta g e n otic e d in ta n k lo r r y e n d o r s e
h e q u a n tity o f s h or ta g e o n th e r e a r s id e o f in v o ic e . G et th e dr iv e r 's
s ig n a tu r e a n d n a m e a ffix e d . P le a s e a ffix s ig n a tu r e a n d n a m e a ls o , w ith
c o m p a n y ‟s s e a l.

268
b) B P C w ill c r e d it y o u th e v a lu e o f s u c h s h o rta g e s e n d o r s e d .

c) T h is w ill a p p e a r in y o u r a c c o u n t.

2) If th e ta n k lo rr y h a s b e e n a rr a n g e d b y y o u .

a) C o n fir m s h o r ta g e w ith c r e w .

b) G e t s ig n a tu r e s .

c) A r r a n g e fo r c om p e n s a tio n a s a g r e e d to b etw e e n y o u a n d tr a n s p o rte r .

1 6 .1 7 If D e n s it y F a ils :

i) C h e c k to p a n d b o tto m d e n s ity a g a in a n d c o n v e r t to 1 5 C .

ii) C h e c k a g a in s t in v o ic e d e n s ity a n d a r r iv e a t v ar ia tio n .

iii) If v ar ia tio n is b e y o n d to le r a n c e lim its - c a ll o n C o m p a n y & in fo rm .

iv ) If B P C L c o n fir m s - th e d e n s ity is e n d o r s e d o n in v o ic e .

v) D o n o t u n lo a d ta n k lo r r y , r e je c t.

v i) C a ll c o m p a n y a n d in fo r m fa ilu r e .

v ii) If ta n k lo r r y a r r a n g e d b y B P C , s e n d b a c k to B P C th r o u g h o ffic e r o f
com pany.

v iii) If ta n k lo r r y a r r a n g e d b y y o u, ta k e u p s u ita b ly w ith y o u r tr a n s p o r te r.

1 6 .1 8 Q u a n t it y A s s e s s m e n t :

B y a s s e s s in g th e lin e a r m e a s u r e o n a s c a le a n d c o n v e r tin g to
a p p r o p r ia te v o lu m e w ith th e h e lp o f a c a lib r a tio n c h a r t.

1 6 .1 9 P r o b le m s y o u m ig h t b e f a c in g :

i) Q u a n tity a lw a y s in d o u b t, A c c u r a c y d o u b tfu l.

ii) S h o w s e x c e s s iv e v a r ia tio n b e tw e e n q u a n tity d e p a tc h e d in ta n k

lo r r ie s a n d q u a n tity r e c e iv e d . Y o u p e r c e iv e e x c e s s iv e lo s s .

269
1 6 .2 0 P o s s ib le r e a s o n s :

i) In a c c u r a te d ip c h a r t.

ii) In c o r r e c t d ip p in g .

iii) W r o n g r e a d in g o f d ip c h a r t.

iv ) T a n k in c lin a tio n .

1 6 .2 1 S o lu t io n s :

i) U s e c o r r e c t d ip c h a rts .

ii) C h e c k d ip s a c c u r a te ly to th e M illim e te r .

iii) A s s e s s v o lu m e c o r r e c tly .

iv ) H a v e a c r o s s c h e c k o f q u a n tity r e c e iv e d a n d q u a n tity r e le a s e d . If b o th
ta lly , o v e r a p e r io d o f tim e y o u c a n p r e d ic t th e ta n k b e h a v io u r .

1 6 .2 2 L o s s P r e v e n t io n :

i) S o m e a m o u n t o f lo s s is in e v ita b le w h ile d e a lin g w ith P e tr o le u m p r o d u c ts

d u e to its n atu r e .

ii) A lo s s fig u r e o f 0 .2 % ( H S D ) o f to ta l q u a n tity h a n d le d is a c c e p ta b le b y

th e O il in d u s tr y in its d e a lin g s .

iii) L o s s e s s h o u ld b e p r e v e n te d .

T y p e s o f lo s s e s :

1 . R e a l.

2 . A p p a r e n t.

R e a l lo s s e s o c c u r d u e t o

1 . L e a k s , S p illa g e s .
2 . E v a p o r a tio n .
3 . M a lp r a c tic e /th eft/m is a p p r o p r ia tio n .

270
Loss :

Is s u e s - r e c e ip t s < 0

C o n t r o llin g L o s s e s :

A t y o u r p la c e .

1. E n s u r e n o le a k s o r s p illa g e .

2. K e e p a ll v a lv e s , p u m p s , ta n k fittin g s in g o o d c o n d itio n .

3. E n s u r e p la c e m e n t o f d r ip tr a y s w h ile u n lo a d in g s a m p lin g e tc .

4. D o n o t a llo w m o v e m e n t of fu e l, e v e n in s m a ll q u a n titie s ,
u n a c c o u n te d .

5. H a v e r e s p o n s ib le , tr a in e d m a n p o w e r to h a n d le o p e r a tio n s .

6. If p o s s ib le . p le a s e p r o v id e a g o o d r u b b e r h o s e w ith a fla n g e d c o u p lin g

a t th e p o in t o f d is c h a r g e . K e e p a d e q u a te g a s k e ts fo r pr o p e r c o u p lin g .

7. C h e c k ta n k d ip s e v e r y d a y at a fix e d h o u r a n d cr o s s v e r ify
is s u e s ( in c a s e m e te r e d ) v e r s u s p r o d u c t m o v e d fr o m ta n k . M a in ta in
a record.

8. H a v e a m e th o d , w h ic h is fa ir ly a c c u r a te , to c a lc u la te v o lu m e of p r o d u c t
m o v e d fr o m y o u r sto r a g e ta n k .

9. P e r m it o n ly a u th o r is e d p e r s o n n e l to o p e r a te fa c ilitie s .

E v a p o r a t io n :

T h e q u a n tu m o f pr o d u c t w h ic h w o u ld b e lo s t th r o u g h e v a p o r a tio n in
th e c a s e o f H S D o r F u r n a c e O il is v e r y lo w .

M a lp r a c t ic e s :

i) T a n k L o r r ie s - th e r e is a p o s s ib ility th a t p r o d u ct c o u ld b e lo s t th r o u g h
m a lp r a c tic e s c o m m itte d b y ta n k lo rr ie s .

ii) It is n e c e s s a r y to b e v e r y v ig ila n t.

iii) C h e c k fo r a u th e n tic ity of d ip c h a r t, d ip r o d.

271
iv ) C a r r y o u t a s s e s s m e nt o f d ip s a n d q u a lity a s s p e c ifie d in th e ta n k lo r r y
u n lo a d in g p r o c e d u r e .

v) R e m e m b e r a s h o r ta g e in d ip o f 1 m m e q u a ls o f a p p r o x . 3 to 3.5 lite r s .

v i) C h e c k fo r a n y u n a u th o r is e d fittin g s o n ta n k lo rr y .

v ii) C h e c k fo r a c c u r a c y of p r o of le v e l w ith th e d ip r o d . ( A n n e x u r e - 6 )

v iii) C h e c k fo r e m p ty ta n k a fter u n lo a d in g .

ix ) K e e p a h is to r y o f ta n k lo r r y p e r fo rm a n c e .

1 6 .2 3 G U ID E L IN E S O N T H E S Y S T E M A N D A C C O U N T A L IN D IE S E L
F U E L L IN G P O IN T S :

T h e m e t h o d o f m e a s u r e m e n t o f H S D o il b e f o r e t a k in g d e liv e r y is t h a t : -

a ) D ip M e a s u r e is ta k e n a n d ta llie d w ith d e s p a tc h d ip a s s h o w n in R /R a n d
D e liv e r y A d v ic e N o te .

b ) It s h o u ld b e s e e n th a t th e S e a ls a r e in ta ct.

c ) If th e S e a ls a r e ta m p e r e d w ith a m is s in g , d e c a n tin g o f w a g o n s s h o u ld b e
m a d e in th e p r e s e n c e of L o c o , Tr a ffic , S e c u r ity D e p a r tm e n t s cr o ll.

d ) H S D o il is is s u e d th r o u g h te s te d flo w m e te r s.

e ) Is s u e s to r u n n in g L o c o s is m a d e o n D .S / O P T .7 for M is c . u s e .
In S h e d s o n fo rm O .P .9 ( 2 9 ) .
In o th e r b r a n c h e s o n Is s u e N o te s .

f ) Is s u e o f H S D o il is a c k n o w le d g e d b y e a c h d r iv e r w h ic h is is s u e d o n fo r m D - 5.

g ) T h e fu ll p a r tic u la r s o f r e c e ip ts a n d is s u e s a c c o r d in g to F u e l Is s u e B o o k s b e
p o s te d in th e R e g is te r .

h ) T h e o p e n in g b a la n c e o n th is R e g is te r is ta k e n o n D ip

i) M e a s u r e d a ll u n d e r g r o u n d ta n k s o n th e fir s t d a y o f th e m o nth .

j) S h o r ta g e s / E x c e s s fo u n d o n th e c lo s e o f th e m o n th is s h o w n c le a r ly in th e
R e g is te r , b u t n o a d ju s tm e nt w ill b e d o n e u n til sto c k v e r ific a tio n /D iv is io n a l
M e c h a n ic a l O ffic e r s ur v e y s a n d a rr iv e s a t th e r e s u lt.

272
k ) W h e n e v e r is s u e of H S D o il is m a d e a p p r o x im a te ly d u e to flo w m e ter o u t o f
o r d e r o r g iv in g w r o n g r e a d in g , a d ju s tm e n t is m a d e u n d e r is s u e s a fte r ju d g in g
c o r r e c t p o s itio n .

T h e c o s t of fu e l is b o o k e d u n d e r "S T O R E S S U S P E N S E ". It is n o t
c h a r g e d o ff.

*********

273
 C H A P T E R - X V II
< B ack to IN D E X >
V E R IF IC A T IO N O F S & T U N IT S (O P E N L IN E )

1 7 .1 C la s s if ic a t io n o f S t o r e s : T h e S to r e s in th e c u s to d y o f th e S e c tio n
E n g in e e r ( S ig n a l & T e le c o m m u n ic a tio n ) o f th e O p e n L in e c a n b e b r o a d ly
c la s s ifie d u n d e r th e fo llo w in g s to c k - h e a d s ( a ) Im p r e st S to r e s - "C h a r g e d o ff" to
R e v e n u e ( b ) C h a r g e d O ff S to r e s.

i) S to r e s o b ta in e d fo r o r d in a r y m a in te n a n c e .
ii) C o n s u m a b le s to r e s , s u c h a s , C o tto n w a s te , K e r o s e n e , B la c k O il,
G r a p h ite e tc., fo r o r d in a r y m a in te n a n c e .
iii) o o ls a n d P la n t, U n ifo r m s a n d b o o k s o f r e fer e n c e .
iv ) O ffic e fu r n itu r e .
v) S ta tio n e r y a n d fo rm s .
v i) S to r e s o b ta in e d fo r s p e c if ic w o r k s .

1 7 .2 Im p r e s t S t o r e s :

a ) P u r p o s e : S to r e s o bta in e d n o t fo r s p e c ific w o r k s b u t a s a sta n d in g a d v a n c e fo r

th e p u r p o s e o f m e e tin g e m e r g e n t r e q u ir e m e n ts in c o n n e c tio n w ith th e
m a in te n a n c e o f S ig n a lin g a n d T e le c o m m u n ic a tio n in s ta lla tio n s a r e tr e a te d a s
"Im p r e s t S to r e s ". T h e im p r e s t s to r e s s h a ll b e u s e d to r e p la c e d a m a g e d g e a r
d u e to a c c id e n ts . it s h o u ld n o t b e used for r e n e w a ls , e x c e p t in c a s e s o f
e m e r g e n t r e q u ir e m e n ts.

b) C la s s of Im p r e s t : T h e im p r e s t s tor e s w ith th e S ig n a l an d
T e le c o m m u n ic a tio n O p e n lin e S e c tio n E n g in e e r s s h a ll b e "C h a r g e d O ff" S to r e s,
th e ir c o s t h a v in g b e e n fin a lly d e b ite d to th e R e v e n u e w o r k in g e x p e n s e s .

c ) L o c a t io n a n d s c a le o f Im p r e s t : Im p r e st s to r e s m a y b e p r o v id e d w ith e a c h
S e c tio n E n g in e e r o r c e n tr a lis e d w ith o n e o r m o r e S E o n a D iv is io n o r D is tr ic t. T h e
lo c a tio n , n a tu r e o f ite m s o f im p r e s t s to r e s a n d th e s c a le o f e a c h im p r e s t h o ld e r
s h a ll b e fix e d b y th e C h ie f S ig n a l a n d T e le c o m m u n ic a tio n E n g in e e r . T h e
s a n c tio n e d s c a le s h a ll n o t b e in c r e a s e d w ith o u t h is p r io r a p p r o v a l.

d ) U n k e e p : T h e im p r e s t s tor e s s h a ll b e k e p t s e p a r a te fr om o th e r s tor e s a n d a
s ig n . b o a r d m a r k e d "Im p r e st S to r e s " s h o u ld b e e x h ib ite d th e r e .

E ) A cco u n tal :

a ) E a c h S .E . h o ld in g im p r e s t sto r e s s h a ll m a in ta in a n u m e r ic a l le d g e r s h o w in g
r e c e ip ts , is s u e s a n d b a la n c e s o f im p r e s t m ate r ia ls . E a c h ite m of th e im p r e s t
s to r e s s h a ll b e d e a lt w ith o n a s e p a r a te p a g e o f th e le d g e r .

274
b ) A m o n th ly r e tur n s h o w in g r e c e ip ts , is s u e s a n d b a la n c e s o f a ll ite m s o f im p r e s t
s to r e s o p e r a te d u p o n d u r in g th e m o n th s h a ll b e s u b m itte d b y e a c h im p r e s t h o ld e r
to th e D iv is io n a l/S ig n a l & T e le c o m m u n ic a tio n E n g in e e r . T h is r e tu r n s h a ll g iv e
r e fe r e n c e to is s u e n o te s , a d ju s tm e n t m e m o s a n d a d v ic e n o te s a n d b e a r a
c e r tific a te fr o m th e E n g in e e r th a t n o s to r e s o th e r th a n th o s e in c lu d e d in th e
a c c o u n ts h a v e b e e n r e c e iv e d o r is s u e d d u r in g th e m o nth a n d th at th e b a la n c e s o f
ite m s o f sto r e s n o t in c lu d e d in th e a c c o u n ts r em a in th e s a m e a s a t th e e n d o f th e
p r e v io u s m o n th .

E a c h S .E . h o ld in g im p r e s t s h a ll a ls o s e n d h is r e q u is itio n s w ith th is r e tu r n
fo r r e c o u p m e n t of th e im p r e s t s to r e s th a t h a v e b e e n is s u e d d u r in g th e m o n th .
T h e r e c o u p m e n t m a y b e a r r a n g e d b y th e D iv is io n a l w h e r e th e E n g in e e r s a r e
n o t a s s is te d .

c ) T h e m o n th ly im p r e s t s tor e s r e tur n s h a ll b e c h e c k e d in th e D iv is io n a l
S ig n a l a n d T e le c o m m u n ic a tio n E n g in e e r 's O ffic e to s e e th a t :

i) T h e o p e n in g b a la n c e s o f th e ite m s s h o w n in th e a c c o u n t a gr e e w ith th e
c lo s in g b a la n c e s o f th e a c c o u n t in w h ic h th e ite m la s t a p p e a r e d .

ii) A ll r e c e ip ts h a v e b e e n ta k e n c o r r e c tly in to a c c o u n t.

iii) A ll is s u e s a r e in o r d e r a n d h a v e b e e n c o r r e c tly ta k e n to a c c o u n t,

iv ) T h e s a n c tio n e d s c a le h a s n o t b e e n e x c e e d e d .

f ) R e v ie w o f Im p r e s t S t o r e s - H a lf - y e a r ly r e t u r n :

T h e D iv is io n a l S ig n a l & T e le c o m m u n ic a tio n E n g in e e r s h a ll p e r io d ic a lly

r e v ie w th e p o s itio n in r e g a r d to im p r e s t s to r e s o f h is D is tr ic t o r D iv is io n a n d s e e
th a t th e b a la n c e s in th e im p r e s t s to r e s d o n o t e x c e e d th e s a n c tio n e d q u a n titie s
a n d w h e r e th e y d o s h a ll ta k e n e c e s s a r y s te p s to r e d u c e s u c h e x c e s s e s . E a c h
S .E . h o ld in g im p r e s t s to r e s s h a ll p r e p a r e a s ta te m e n t a n d s u b m it it h a lf - y e a r ly
in d u p lic a te to th e D iv is io n a l O ffic e . A c o p y o f th e h a lf - y e a r ly s ta te m e n t s h a ll b e
fu r n is h e d to th e C h ie f S ig n a l a n d T e le c o m m u n ic a tio n E n g in e e r .

1 7 .3 S t o r e s f o r O r d in a r y M a in t e n a n c e :

S to ck an d A cco u n tal :

a ) E a c h S .E . s h o u ld h a v e a s m a ll s to c k o f m a te r ia l r e q u ir e d fo r s p ot r e n e w a ls
a n d r e p la c e m e n ts in th e c o u r s e o f d a y to d a y m a in te n a n c e . S u c h s to r e s s h o u ld
o n ly b e in d e n te d fo r w h e n a c tu a lly r e q u ir e d fo r u s e a n d a r e n o t to b e
a c c u m u la te d . T h e c o s t o f s u c h m a te r ia l is c h a r g e d o ff to R e v e n u e w o r k in g
expenses.

275
b ) E a c h S .E . s h a ll a t th e c lo s e o f e v e r y m o n th p r e p a r e a n u m e r ic a l s ta tem e n t
s h o w in g r e c e ip ts , is s u e s a n d b a la n c e o n h a n d a n d s h a ll s u b m it th e s a m e to th e
D iv is io n a l/D is tr ic t S ig n a l a n d T e le c o m m u n ic a tio n E n g in e e r . R e fe r e n c e to is s u e
n o te s r e c e iv e d fr o m th e sto r e s d e p o ts a n d o th e r d o c u m e nts s h a ll b e g iv e n in th is
s ta te m e n t.

c ) In th e D iv is io n a l S ig n a l & T e le c o m m u n ic a tio n E n g in e e r 's O ffic e , th e s e

r e tu r n s s h a ll b e c h e c k e d w ith is s u e n o te s a n d th e s u m m a r ie s o f is s u e s
r e c e iv e d fr o m th e S to r e s A c c o u n ts B r a n c h . D is c r e p a n c ie s n o tic e d s h a ll b e
ta k e n u p .

1 7 .4 C o n s u m a b le s a n d P e r is h a b le s S t o r e s S c a le :

A s c a le o f c o n s u m a b le a n d p e r is h a b le s to r e s s h a ll b e fix e d fo r e a c h S .E .
b y th e C h ie f S ig n a l T e le c o m E n g in e e r . A n y a d d itio n o r a lte r a tio n to th e
s a n c tio n e d s c a le s h a ll r e q u ir e h is p r io r a p p r o v a l.

R e q u is it io n in g : T h e D iv is io n a l S & T E n g in e e r s h a ll e ith e r a u th o r is e th e S .E . to
o b ta in s u p p lie s o f c o n s u m a b le s to r e s w ith in th e a p p r o v e d fix e d s c a le d ir e c t o n
r e q u is itio n fr o m th e S to r e s o r s e n d a lis t o f ite m s o f s u c h s to r e s to th e s to r e s
D e p o t to b e s u p p lie d q u a r te r ly o r fo u r m o n th ly to th e E n g in e e r w ith o u t a n y
r e q u is itio n fr o m th e m .

A c c o u n t a l : a ) A n u m e r ic a l a c c o u n t s h o w in g r e c e ip ts , is s u e s a n d b a la n c e s
s h a ll b e m a in ta in e d fo r th e s e s to r e s in a le d g e r . E a c h ite m s h a ll b e a c c o u n te d fo r
o n a s e p a r a te p a g e .

b ) T h e le d g e r s h a ll b e s u b m itte d m o n th ly to th e D iv is io n a l S & T E n g in e e r 's

o ffic e fo r c h e c k o r a n u m e r ic a l a c c o u n t s h a ll b e s u b m itte d , a s m a y b e p r e s c r ib e d
b y th e D iv . S & T E n g in e e r .

c ) In th e D iv . S & T E n g in e e r 's o ffic e , th e le d g e r a c c o u n t s h a ll b e c h e c k e d

c o m p le te ly w ith r e g a r d to its n u m e r ic a l a c c u r a c y , r e c e ip ts a n d is s u e s w ith
r e le v a n t is s u e n o te s a n d a d v ic e n o te s . D is c r e p a n c ie s n o tic e d s h a ll b e ta k e n u p .

1 7 .5 T o o ls a n d P la n t , U n if o r m s a n d B o o k s o f R e f e r e n c e s :

a ) S c a le : A s c a le o f to o ls a n d p la n t s h a ll b e fix e d b y th e C S T E fo r e a c h S .E .
T h is s c a le s h a ll c o m p r is e o f to o ls fo r e a c h m a in ta in e r a n d a rtis a n p lu s a s m a ll
r e s e r v e w ith th e E n g in e e r .

b ) A cco u n tal :

i) E a c h S .E . s h a ll m a in ta in a T o o ls a n d P la n t le d g e r . E a c h ite m s h a ll b e
d e a lt w ith o n a s e p a r a te p a g e .

276
ii) T h e to o ls a n d p la n t le d g e r s h a ll b e s u b m itte d fo r c h e c k o n c e a y e a r to th e
D iv .S & T E n g in e e r 's O ffic e .

iii) In th e D iv . S & T 's O ffic e , T o o ls a n d P la n t le d g e r s h a ll b e checke d

c o m p le te ly w ith r e g a r d to its n u m e r ic a l a c c u r a c y , r e c e ip ts a n d is s u e s w ith
r e le v a n t is s u e n o te s a n d a d v ic e n o te s . D is c r e p a n c ie s n o tic e d s h a ll b e
ta k e n u p .

c ) E x c e s s o v e r t h e s a n c t io n e d s c a le : T h e S .E . s h a ll n o t r e ta in a n y to o ls a n d
p la n t in e x c e s s o f th e n u m b e r a llo w e d in th e ir s a n c tio n e d s c a le . If a d d itio n a l
to o ls c o m e in to th e ir s to r e s fr o m a n y c o u r s e , th e y m u st a d v is e th e D iv . S & T
E n g in e e r fo r in s tr u c tio n s for th e ir d is p o s a l.

d ) D a m a g e d o r lo s t t o o ls :

i) F o r r e p la c e m e n t o f o ld , d a m a g e d o r lo s t to o ls , a r e q u is tio n s h a ll b e
s u b m itte d to th e D iv .S & T E n g in e e r a lo n g w ith a c o v e r in g le tte r e x p la in in g
th e c ir c u m s ta n c e s in w h ic h th e r e p la c e m e n t h a s b e e n a p p lie d fo r . T h e
D iv n l. S & T E n g in e e r s h a ll, a fte r s a tis fy in g h im s e lf a s to th e c o r r e c tn e s s
o f th e e x p la n a tio n a p p r o v e th e r e q u is itio n a n d p a s s o r d e r s fo r th e
d is p o s a l o f th e w o r n o u t o r d a m a g e d to o ls a n d fo r th e r e c o v e r y o r w r ite - o ff
o f th e c o st of lo s t to o ls .

ii) W h e r e th e c o s t to b e w r itte n o ff e x c e e d s h is p o w e r o f s a n c tio n , th e

s a n c tio n of th e a u th o r ity c o m p e te n t to w r ite- o ff th e c o st s h a ll be
o b ta in e d .

e ) U n if o r m s a n d B o o k s o f r ef e r e n c e : A c c o u n ts o f u n ifo rm s a n d b o o k s o f
r e fe r e n c e s h o u ld a ls o b e m a in ta in e d o n le d g e r s s im ila r to th e T o o ls a n d P la n t
Ledger.

1 7 .6 O ff ic e F u r n it u r e :

A c c o u n t a l a n d r e p la c e m e n t : a ) T h e S .E . s h a ll m a in ta in a n a c c o u n t o f a ll o ffic e
fu r n itu r e in th e ir c h a r g e .

b ) A ll r e p la c e m e n ts s h a ll b e m a d e o n r e tu r n s o f u n s e r v ic e a b le a r tic le s . F o r
a n y a d d itio n a l ite m , w h ic h is n o t a lr e a d y b o r n e o n th e lis t, p r io r a p p r o v a l o f th e
D iv . S & T s h a ll b e o b ta in e d b e fo r e p la c in g th e in d e n t.

1 7 .7 S t a t io n e r y a n d F o r m s :

In d e n t s o f a n n u a l r e q u ir e m e n t s : a) T h e S .E . s h a ll s u b m it th e in d e n ts o f th e ir
a n n u a l r e q u ir e m e n ts o f s ta tio n e r y to th e D iv n l. S & T E n g in e e r . In p r e p a r in g
th e s e in d e n ts , th e y s h a ll b e g u id e d b y th e s c a le fo r th e s u p p ly o f s ta tio n e r y a s
p r e s c r ib e d fr o m tim e to tim e.

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b ) T h e D iv n l.S & T E n g in e e r s h a ll s e e th a t th e s a n c tio n e d s c a le is n o t e x c e e d e d
a n d th e ite m s fo r w h ic h n o s a n c tio n e d s c a le s h a v e b e e n fix e d a r e e s s e n tia l a n d
h a v e n e c e s s a r ily to b e s u p p lie d .

A c c o u n t a l : A n u m e r ic a l a c c o u n t o f r e c e ip t a n d is s u e of a ll ite m s s h o u ld b e
k e p t. T h e D iv n l. S & T E n g in e e r s h a ll m a k e c h e c k s p e r io d ic a lly to s e e th a t th e r e
is n o a c c u m u la tio n of item s o f sta tio n e r y a n d fo r m s in th e s u b o r d in a te o ffic e s .

1 7 .8 S t o r e s o b t a in e d f o r C a p it a l a n d S p e c ia l R e v e n u e W o r k s :

a ) R e q u is it io n in g :

i) S to r e s fo r w o r k s c h a r g e a b le to C a p ita l, D e p r e c ia tio n R e s e r v e F u n d ,
D e v e lo p m e n t F u n d , O p e n L in e W o r k s R e v e n u e , a n d R e v e n u e S p e c ia l
s h a ll n o t b e r e q u is itio n e d u n le s s th e e s tim a te of th e w o r k h a s b e e n
s a n c tio n e d b y th e C o m p e te n t A u th o r ity a n d fu n d s h a v e b e e n a llo tte d .
In d e n ts for s u c h m a te r ia ls th a t a r e n ot r e a d ily a v a ila b le in th e c o u n tr y a n d
h a v e to b e im p o r te d o r e s p e c ia lly a r r a n g e d , m a y , h o w e v e r , b e p la c e d a s
s o o n a s a w o r k is in c lu d e d in th e W o r k s , M a c h in e r y a n d R o llin g S to c k
P r o g r a m m e , w ith th e s a n c tio n o f C o m p e te n t A u th or ity .

ii) R e q u is itio n s fo r m a ter ia l m u s t s h o w th e n a m e a n d p a rtic u la r s o f th e

e s tim a te a n d s a n c tio n in g a u th o r ity for th e w o r k .

iii) T h e m a te r ia ls o n r e c e ip t s h a ll b e d e s p a tc h e d to th e s ite o f w o r k . W h e n ,
h o w e v e r , th e r e a r e n o s to r in g fa c ilitie s o n ly s u c h h e a v y m a te r ia l, w h ic h
is n o t lik e ly to b e d a m a g e d in th e o p e n a ir o r s to le n , s h a ll b e s e n t to th e
s ite o f w o r k . T h e r e m a in in g m a y b e s to r e d s e p a r a te ly a t th e H q r s .
s ta tio n o f th e E n g in e e r c o n c e r n e d a n d m a y b e is s u e d to th e w o r k w h e n
r e q u ir e d .

1 7 .9 A c c o u n t a l in R e g is t e r of W o r k s :

a ) A ll m a te r ia ls s o lo n g a s th e y a r e n o t c o n s u m e d o n th e w o r k s h a ll b e b o r n e
u n d e r a s u s p e n s e h e a d "M a te r ia l- a t- S ite " o p e n e d u n d e r th e h e a d to w h ic h th e
p a r tic u la r w o r k is c h a r g e a b le . O n c o n s u m p tio n it s h a ll b e c h a r g e d o ff to th at h e a d .
If m o r e th a n o n e h e a d is in v o lv e d , it s h o u ld b e c h a r g e d to th e h e a d b e a r in g th e
g r e a te s t c o st.

b ) F o r e ffe c tin g th e tr a n s a c tio n s , n e c e s s a r y a d ju s tm e n t m e m o s s h a ll b e p r e p a r e d

in th e D iv l.S & T E n g in e e r 's O ffic e fo r m a te r ia ls s h o w n a s c o n s u m e d in th e
m o n th ly r e tu r n s . T h e a d ju s tm e n t m e m o s s h a ll b e e ff e c te d in th e r e g is te r o f
w orks.

278
c ) B e fo r e a p p r o v in g th e a d ju s tm e n t m e m o s , th e D iv . S & T E n g in e e r s h a ll
g e n e r a lly r e v ie w th e M a te r ia ls - a t- S ite r e tu r n s a n d p a r tic u la r ly s e e th a t th e is s u e s
h a v e b e e n r e a s o n a b le a n d th a t a ll u n u tilis e d b a la n c e s fo r c o m p le te d w o r k s h a v e
b e e n s u ita b ly d is p o s e d o ff.

d ) M a te r ia ls th a t h a v e b e e n o b ta in e d s p e c ific a lly fo r a w o r k a n d a r e le ft o v e r o n
c o m p le tio n o f th e w o r k o r a r e fo u n d s u r p lu s s h o u ld b e e ith e r r e tu r n e d to th e
S to r e s D e p o t o r tr a n s fe r r e d to s o m e o th e r w o r k s o n w h ic h th e y a r e lik e ly to b e
u s e d . T h e E n g in e e r in c h a r g e o f th e w o r k s h a ll c e r tify o n th e C o m p le tio n r e p o r t
o f th e w o r k th a t a ll m a te r ia ls c h a r g e d o ff to th e w o r k b u t n o t u s e d , h a v e b e e n
r e tu r n e d to S tor e s .

1 7 .1 0 V e r if ic at io n o f M a t e ria ls - a t- S it e :

a ) T h e D iv . S & T E n g in e e r in e x e c u tiv e c h a r g e o f w o r k s e stim a te d to c o st m o r e

th a n R s .1 0 ,0 0 0 / - s h a ll a r r a n g e fo r p e r io d ic a l v e r ific a tio n o f th e m a te r ia ls - a t- s ite of
th a t w o r k . A ll a r tic le s m a y n o t b e c h e c k e d a t th e s a m e tim e b ut e v e r y ite m s h o u ld
b e v e r ifie d a t le a s t o n c e in a y e a r .

b ) T h e D iv l.S & T E n g in e e r s h a ll c e r tify o n th e m ate r ia ls - a t- s ite r e tu r n of th e

p a r tic u la r w o r k for th e m o n th o f M a r c h w h ic h a b a la n c e is s h o w n , s u b m itte d o n
th e y e a r , th a t s u c h v e r ific a tio n h a s b e e n c ar r ie d o u t b y h im .

1 7 .1 1 M a t e ria ls - a t- S it e w o r k e s tim a t e d t o c o s t R s .1 0 ,0 0 0 /- a n d a b o v e

a ) F o r a ll w o r k s e s tim a te d to c o st R s .1 0 ,0 0 0 / - o r le s s .

i) A d a ily n u m e r ic a l r e c o r d o f r e c e ip ts a n d is s u e s s h a ll b e m a in ta in e d in th e
s a m e m a n n e r a s d e ta ile d in a b o v e p a r a , b u t th e m o n th ly r etu r n w ill o n ly
b e m a d e o u t in r e s p e c t o f w o r k s w h ic h h a v e b e e n c o m p le te d d u r in g th e
m o n th a n d w ill b e k n o w n a s th e "E x c e s s M a t e r ia ls R e t u r n " .

ii) T h e "E x c e s s M a t e r ia ls R e t u r n " s h a ll b e m a d e o u t o n a s e p a r a te fo r m

a n d s h a l l s h o w s e p a r a te ly m a te r ia ls o b ta in e d fo r a n d m a te r ia ls r e le a s e d
fr o m th e w o r k , th e n u m e r ic a l b a la n c e o n ly o f M a te r ia ls - a t- S ite i.e . th o s e
th a t h a v e n o t b e e n c o n s u m e d o n th e w o r k n o r r e tu r n e d to s to r e s,
tr a n s fe rr e d o r oth e r w is e d is p o s e d o ff w ill b e s h o w n . It w ill a ls o h o w th e
d a te o f c om p le tio n o f th e w o r k to w h ic h it r e la te s .

b ) T h e e x c e s s m a te r ia l r e tu r n s h a ll b e c h e c k e d in th e D iv l. o ffic e a s r e g a r d s
th e c o r r e c tn e s s a n d r e a s o n a b le n e s s o f th e b a la n c e s s h o w n th e r e in a g a in s t
v a r io u s r e c e ip t vouchers and s a n ctio n e d s c h e d u le s . M a te r ia ls o b ta in e d
s p e c ific a lly fo r w o r k s s h a ll b e fin a lly c h a r g e d o ff in a c c o r d a n c e w ith th e a llo c a tio n .
T h e D iv l. S & T E n g in e e r s h a ll d e c id e th e d is p o s a l o f th e e x c e s s m a te r ia ls , in c a s e
th e y c a n n o t b e utilis e d o n s o m e o th e r w o r k s , th e y s h o u ld b e r e tu r n e d to s tor e s .

279
1 7 .1 2 T h e D a ily T r a n s a c t io n s :

T h e D a ily M a t e ria l T r a n s a c tio n R e g is t e r ( D M T R ) :

a ) A d a ily tr a n s a c tio n r e g is te r s h o u ld b e m a in ta in e d b y e a c h S .E . T h e r e g is te r
s h o u ld h a v e c o lu m n s s im ila r to th e fo rm S & T /D T .

b ) A ll r e c e ip ts a n d is s u e s o f s to r e s p e n d in g th e ir tr a n s fe r to th e ir a p p r o p r ia te
le d g e r s , s h o u ld b e e n te r e d in th is R e g is te r .

c ) T h e r e g is te r m u s t b e w r itte n u p d a ily . A lin e m u s t b e d r a w n a c r o s s b o th p a g e s

u n d e r th e la s t e ntr y of e a c h d a te to p r e v e n t s u b s e q u e n t e n tr ie s b e m a d e .

d ) T h e r e s h o u ld b e n o d ir e c t p o s tin g o f m a te r ia ls in le d g e r s fr o m c h a lla n s . A ll
tr a n s a c tio n m u s t fir st b e s h o w n in th e D a ily T r a n s a c tio n
R e g is te r .

e ) T h e d a te s in th e le d g e r s w ill b e th e s a m e a s th e d a te s in th e d a ily T r a n s a c tio n

R e g is te r .

f ) Is s u e s o f m a te r ia ls fr o m o u ts id e s to c k s w ill b e r e c o r d e d b y th e S .E s in th e ir
lin e n o te b o o k s fir s t. T h e s e e n tr ie s w ill th e n b e tr a n s fe r r e d to th e D a ily
T r a n s a c tio n R e g is te r . T h e d a te o f e n tr y in th e D a ily T r a n s a c tio n R e g is te r m u s t
b e r e c o r d e d o n th e n o te b o o k .

g ) T h e S .E s a r e p e r s o n a lly r e s p o n s ib le fo r a ll s to r e s in th e ir c u s to d y a n d m u s t
s a tis fy th e m s e lv e s th a t th e D a ily T r a n s a c tio n R e g is te r a n d th e le d g e r s a r e b e in g
c o r r e c tly p o s te d . In to k e n th e r e of th e y w ill in itia l th e D a ily T r a n s a c tio n R e g is te r
a t le a s t o n c e a w e e k .

1 7 .1 3 R e t u r n e d S t o r e s :

In s t r u c t io n s : In str u c tio n s r e g a r d in g r e tu r n e d s to r e s a r e c o n ta in e d in C h a p te r
x v i o f th e In d ia n R a ilw a y C o d e fo r th e S tor e s D e p a r tm e n t.

R e t u r n in g S t o r e s o n A d v ic e N o t e s :

a ) A ll s to r e s w h ic h h a v e b e e n p r e v io u s ly is s u e d fo r th e s er v ic e s o f th e R a ilw a y
a n d a r e n o lo n g e r r e q u ir e d o n a w o r k s h o u ld in th e a b s e n c e o f s p e c ia l
in s tr u c tio n s to th e c o n tr ar y , b e r e tur n e d to th e S to r e s D e p a r tm e n t.

b ) A s la id d o w n in 1 6 0 2 - S w h ile r e tu r n in g s to r e s to S to r e s D e p o t, a d v ic e n o te s
in fo r m S .1 5 3 9 s h o u ld b e p r e p a r e d in s ix fo ils b y c a r b o n pr o c e s s . S e p a r a te
a d v ic e n o te s s h o u ld b e p r e p a r e d fo r e a c h c la s s of sto r e V iz . N e w s e c o n d h a n d
a n d S c r a p S to r e s .

280
c ) D is p o s a l o f a d v ic e n o te - in p a r a 1 6 0 4 - S :-.

( i) F o il N o .1 o f th e a d v ic e n o te s h o u ld b e r e ta in e d b y th e E n g in e e r r e tu r n in g t
h e s to r e s a s h is o ffic e c o p y .

( ii) 3 fo ils ( 2 n d , 3 r d a n d 4 th ) s h o u ld b e s e n t to th e d e p o t d ir e c t

iii) o n e c o p y ( 5 th ) s h o u ld b e s e n t to th e A c c o u n ts O ffic e r ( S to r e s) a n d th e 6 th
to th e D iv l./D is t. S & T E n g in e e r .

R e g is t e r o f A d v ic e N o t e s : T h e a d v ic e n o te s ( 6 th fo il) s h o u ld b e c a r efu lly

e x a m in e d in th e D iv l.S & T E n g in e e r 's o ffic e to s e e th a t th e y h a v e b e e n c o r r e c tl y
p r e p a r e d . T h e y s h o u ld th e n b e lis te d in a R e g is te r o f A d v ic e N o te s fo r r e tu r n e d
s to r e s m a in ta in e d in fo r m S .1 6 0 5 . s e p a r a te p a g e o f th is r e g is te r s h a ll b e
a llo tte d to e a c h r e tu r n in g s u b o r d in a te . T h e A d v ic e n o te 6 th fo il s h a ll th e n b e
fo r w a r d e d to th e d e p o t to w h ic h th e s to r e s h a v e b e e n r e tur n e d .

A d v ic e o f C r e d it :

rd
a ) A s la id d o w n in p a r a 1 6 2 0 - S a n d 1 6 2 1 - S o u t o f th e 3 fo ils ( 2 n d ,3 a n d 4 th )
s e n t to th e S tor e s D e p o t, th e S to r e s D e p o t s h a ll r e ta in th e 2 n d fo il for its o ffic e
a n d s e n d th e 3 r d a n d 4 th d u ly c o m p le te d in a ll r e s p e c ts to th e A c c o u n ts
O ffic e r ( Sto r e s ) . T h e 6 th fo il s e n t b y th e D iv l. S & T E n g in e e r to th e s to r e s d e p o t
s h a ll b e r e tu r n e d to h im d u ly r e c e ip te d fo r h is o ffic e r e c or d .

th
b ) T h e S to r e s A c c o u n ts O ffic e r s h a ll o n r e c e ip t o f th e 3 r d a n d 4 fo il fr o m th e
D e p o t, d u ly v a lu e d , s h a ll p r e p a r e th e a d v ic e o f c r e d it a n d s e n d th e s a m e w ith
th e 3 r d fo il a s s u p p o r tin g v o u c h e r a n d th e c or r e s p o n d in g 5 th fo il r e c e iv e d b y
h im , fr om th e In s p e c tor r e tu r n in g th e s to r e s, to th e D iv l. S & T E n g in e e r .

c ) A s la id d o w n in p a r a 1 6 2 8 - S o n r e c e ip t o f th e a d v ic e o f c r e d it fr o m th e
A c c o u n ts D e p a r tm e n t, in th e D iv n l.O ffic e , th e 5 th fo il s h o u ld b e fo r w a r d e d to
th e r e tu r n in g s u b o r d in a te , a fter n o tin g o n it th e fa c t of c r e d it h a v in g b e e n
r e c e iv e d .

C h e c k o f R e g is t e r o f A d v ic e N o t e s : T h e D iv l. S & T E n g in e e r s h a ll fr e q u e n tly
in s p e c t th e R e g is te r o f A d v ic e N o te s fo r R e tu r n e d Sto r e s a n d s e e th a t th e r e is
n o d e la y o n th e p a r t o f th e S tor e s in a c k n o w le d g in g th e s to r e s a n d a f for d in g
c r e d its for th e sto r e s r etu r n e d .

1 7 .1 4 C r e d it f o r r e t u r n e d S t o r e s :

a ) F o r m a ter ia ls fo r w h ic h th e r e is n o lik e lih o o d o f b e in g r e q u ir e d w ith in a

r e a s o n a b le p e r io d a fte r r e tu r n , th e c r e d it v a lu e a llo w e d fo r it s h o u ld b e k e p t w ith
in th e fig u r e lik e ly to b e r e a lis e d fo r it a s a n o b s o le te m a ter ia l o r a s s c r a p.

281
b ) F o r m ate r ia ls , w h ic h a r e lik e ly to b e u s e d w ith in a r e a s o n a b le tim e a fter r e tu r n,
c r e d it v a lu e p r o p o r tio n a te to its fu rth e r life m a y h o w e v e r b e p r o v id e d . T h e
n o r m a l liv e s o f e q u ip m e n t u s e d in th e S & T D e p t. a s la id d o w n in ite m s 1 8 a n d
1 8 - A o f th e s ta tem e n t in p a r a 7 0 6 - G of th e In d ia n R a ilw a y C o d e a r e a s u n d e r -

It e m N o .1 8 : T e le p h o n e a p p a r a tu s - 1 3 y e a r s .

It e m N o .1 8 - A : S ig n a lin g a p p a r a tu s b o th m e c h a n ic a l a n d p o w e r - 2 5 y e a r s .

1 7 .1 5 R e q u is it io n :

P r e p a r a t io n o f r e q u is itio n s , t h e f o llow in g in s t r u c t io n s a r e t o b e o b s e r v e d :

i) S e p a r a te r e q u is itio n s s h a ll b e p r e p a r e d fo r e a c h c la s s of m ate r ia l.

ii) A ll r e q u is itio n s s h o u ld b e le g ib ly w r itte n in a c c o r d a n c e w ith th e s to r e s

n o m e n c la tu r e g iv e n in th e p r ic e lis ts . P r ic e lis t n o s . u n d e r r e fe r e n c e s
s h o u ld b e c o r r e c tly r e p r o d u c e d . C o m p le te d e s c r ip tio n w ith r e fe r e n c e to
S p e c ific a tio n s a n d D r a w in g s s h o u ld b e g iv e n in th e c a s e o f s p e c ia l a n d
n o n - s ta n d a r d ite m s .

iii) B la n k s p a c e , if a n y , b e lo w th e la s t ite m s h o u ld b e c r o s s e d . T o ta l N o . O f
ite m s s h o u ld b e in d ic a te d o n th e r e q u is itio n e g . tw o ite m s o n ly .

iv ) T h e d e s ig n a tio n o f th e c o n s ig n e e s h o u ld b e w r itte n in fu ll in th e c o lu m n
p r o v id e d . N o , c o d e / a b b r e v ia tio n s s h o u ld b e u s e d .

v) T h e h e a d c h a r g e a b le s h o u ld b e e n te r e d o n a ll r e q u is itio n s in th e c o lu m n
p r o v id e d .

v i) T h e r e q u is itio n s fo r m a te r ia l c h a r g e a b le to r e v e n u e w o r k s s h o u ld b e
d is tin g u is h e d fr o m r e q u is itio n s fo r m a te r ia l fo r s a n c tio n e d w o r k s a n d fo r
ite m s o f m ate r ia l o f n o n - r e c u r r in g u s e , b y a m a r k o r a c o d e le tter s u c h a s
` R ' fo r r e v e n u e s to r e s a n d ` S ' fo r s p e c ia l a n d n o n - r e c u r r in g sto r e s , u n le s s
a n y o th e r m eth o d of d is tin c tio n is la id d o w n b y th e S to r e s D e p a r tm e n t.

v ii) In th e c a s e o f s a n c tio n e d w o r k s , th e n u m b e r o f th e e s tim ate a n d th e

r e fe r e n c e o f th e s a n ctio n in g a u th o r ity s h o u ld a ls o b e g iv e n c le a r ly .

v iii) T h e q u a n tity o f e a c h item s h o u ld b e g iv e n in c o r r e c t u n its b o th in w o r d s

a n d fig u r e s .

ix ) C o r r e c tio n s , if a n y, m a d e in th e r e q u is itio n s s h o u ld b e a tte ste d .

282
 S t o r e s s u p p lie d b y f ir m s : A c k n o w le d g e m e n t o f S to r e s r e c e iv e d d ir e c t
fr o m th e fir m s s h o u ld b e m a d e p r o m p tly . D is c r e p a n c y o r d e fe c t, if a n y, in th e
m a te r ia l a n d s h o r ta g e o f s u p p ly , s h o u ld b e b r o u g h t to th e n o t ic e o f th e D iv n l.
S & T E n g in e e r im m e d ia te ly .

1 7 .1 6 S T O C K V E R IF IC A T IO N O F C S I U N IT S :

It h a s b e e n o b s e r v e d th a t E S M s ( E le c tr ic a l S ig n a l M a in ta in e r ) w o r k in g
u n d e r th e ju r is d ic tio n o f C h ie f S ig n a l In s p e c to r a r e d r a w in g b u lk q u a n titie s o f a ll
ty p e s o f r e v e n u e s tor e s fr om th e C S I sto r e s p e r io d ic a lly a s a lu m p s u m p r o v is io n .
T h e s e is s u e s a r e im m e d ia te ly d e b ite d fr o m th e C S Is le d g e r a c c o u n ts w ith o u t a n y
r e fe r e n c e to th e a c tu a l u tilis a tio n . T h u s it is n o t c o r r e c tly c h a r g e d o ff to th e w o r k s
c o n c e r n e d . T h e E S M ta k e s th e m a te r ia ls to h is ju r is d ic tio n a n d u tilis e th e
m a te r ia ls a t a la ter d a te w ith o u t m a in ta in in g a n y a c c o u n t.

T h e E S M s w h o d r a w th e m a te r ia ls s h o u ld m a in ta in a c le a r a c c o u n t o f a ll
m a te r ia l tr a n s a c tio n s i.e . R e c e ip ts a n d Is s u e s , a n d s u b m it a s ta te m e n t w h i c h
s h o w s th e u s a g e o f C la s s - I m a te r ia ls a n d th e c o r r e s p o n d in g r e le a s e s to th e C S I
c o n c e r n e d . T h e E S M s s h o u ld a ls o h a n d o v e r th e R e le a s e d m a te r ia ls to th e C S I
c o n c e r n e d u n d e r a s e p a r a te c h a lla n a n d u n d e r a c le a r a c k n o w le d g e m e n t. D u r in g
v e r ific a tio n , A S V s s h o u ld v e r ify th e s e s ta te m e n ts of tr a n s a c tio n s a n d c o m p a r e
w ith th e a c tu a l d e b it e n tr ie s o f C la s s - I m a te r ia ls a n d R e c e ip t e n tr ie s o f R e le a s e s
m a d e in th e C S I‟s le d g e r a c c o u n t. If th e r e is a n y d is c r e p a n c y , it s h o u ld b e d e a lt a s
p e r th e p r o c e d u r e.

**********

283
 C H A P T E R - X V III
< B ack to IN D E X >

M IS C E L L A N E O U S U N IT S

V E R IF IC A T IO N O F C A T E R IN G U N IT S .

1 8 .1 U n lik e v e r ific a tio n o f R e v e n u e a n d c o n s u m a b le s o f o th e r d e p a r tm e n ts,

in c a te r in g D e p a r tm e n t, th e y a r e v e r ifie d th r ic e in a y e a r ( o n c e in a fo u r
m o n th s ) . T h e r a w m a te r ia ls , p r o v is io n s , P A D a r tic le s in c lu d in g m o n e y v a lu e
b o o k s , s u c h a s m e a ls c o u p o n , fo o d p a c k e t w r a p p e r in c a te r in g u n its a r e
c o v e r e d in th is v e r ific a tio n .

1 8 .2 T h is v e r ific a tio n is c a r r ie d o u t in G e n e r a l/D iv is io n a l G o d o w n s , C a te r in g

U n its , b o th s tatic a n d m o b ile a n d P A D s ta lls o n p la tfo r m .

1 8 .3 T h e p u r c h a s e o f a ll th e a b o v e m a te r ia ls a r e to b e a c c o u n te d fo r in a le d g e r
c a lle d s to c k b o o k ( D C - 4 ) . T h e s to c k v e r ific a tio n r e s u lts s h o u ld b e p o s te d in th is
book.

1 8 .4 T h e C a te r in g M a n a g e r s w ill a s s e s s th e d a ily r e q u ir e m e n ts o f m e a ls , te a ,
c o ffe e , etc . in ter m s of u n its b a s e d o n th e d e m a n d s fr om tim e to tim e in th e
M a n a g e r 's o r d e r b o o k , D C - 1 4 . B a s e d o n th is , th e sto r e s a c k n o w le d g e m e n t o f
th e H e a d c o o k in to k e n o f h a v in g r e c e iv e d th e m a te r ia ls c o r r e c tly in th e C o o k s
Is s u e R e g is te r . T h e S to r e s C le r k /A C M s h o u ld p o s t h is s to c k le d g e r ( D C - 4 ) s u c h
a s V R R /N V R R , e x c e p t w h e n th e y a r e c o m b in e d p o s tin g s s h o u ld b e d o n e is s u e
o r d e r - w is e . T h e to ta l is s u e s fo r th e d a y s h o u ld b e a r r iv e d a t a n d th e b a la n c e
s tr u c k a t th e e n d o f th e d a y .

1 8 .5 T h e in s tr u c tio n s c o n ta in e d in th e J o in t C o m m e r c ia l a n d A c c o u n ts P O O N o .
0 - 6 5 /F /P /1 9 7 6 s h o u ld b e b o r n e in m in d a n d th e v e r ific a tio n s ta ff s h o u ld lo o k
in to th e c o o k 's is s u e r e g is te r to a r r iv e a t th e q u a n tity of r a w m a te r ia l s is s u e d
a n d n o t p o s te d in D C - 4 , fo r th e d a y of v e r ific a tio n . T h e y s h o u ld d r a w a lin e in th e
B o o k d u ly in itia le d a n d d a te d a n d th e n p r o c e s s e d w ith th e p h y s ic a l v e r ific a tio n .

1 8 .6 T h e in te r- u n it tr a n s fe r s o f th e c o m m o d itie s is e ffe c te d o n th e b a s is o f
c o m m o d ity tr a n s fe r n o te in fo r m D C - 5 . T h e s e b o o k s a r e m a c h in e n u m b e r e d a n d
c o n tin u ity o f th e s a m e s h o u ld b e m a in ta in e d . T h is fo r m is p r e p a r e d in
q u a d r u p lic a te a n d th e m a te r ia ls a r e s e n t a lo n g w ith 3 c o p ie s o f th e s a m e . T h e
r e c e iv in g u n it w ill a c k n o w le d g e o n a ll th e th r e e c o p ie s fo r th e m a te r ia ls a c tu a lly
r e c e iv e d a n d r e tu r n o n e c o p y to th e s e n d in g u n it. A n y d is c r e p a n c y in th e q u a n tity
o r d e s c r ip tio n s h o u ld b e a d v is e d to th e s e n d in g u n it a n d D C S /S C O a n d r e c e iv in g
u n it s h o u ld a c c o u n t fo r th e d e fic ie n c y a s m in u s r e c e ip t.

284
1 8 .7 The v e r ific a tio n s taff s h o u ld e n s u r e th a t th e r e are proper
a c k n o w le d g e m e n ts o b ta in e d fo r s u c h tr a n s fe r s , a n d p a ir e d w ith th e b lo c k
c o p ie s d u ly b r in g in g o u t a n y d is c r e p a n c ie s n o tic e d in s u c h a c h e c k , e it h e r in
q u a n tity a c k n o w le d g e d o r a n y o v e r w r itin g , c o r r e ctio n , e tc.

1 8 .8 A ll th e e m p ty c o n ta in e r s s u c h a s tin s , g u n n y b a g s , p a c k in g c a s e s , e tc.
s h o u ld b e a c c o u n te d fo r in a m a n u s c r ip t r e g is te r , m a in ta in e d fo r th e p u r p o s e .
T h e v e r ific a tio n s ta ff d e p u te d fo r v e r ific a tio n o f p r o v is io n s a n d P A D a r tic le s
s h o u ld e n s u r e th a t a ll c o n ta in e r s r e c e iv e d a r e a c c o u n te d fo r , a n d v e r ify th e s a m e.

1 8 .9 B la n k C a s h M e m o B o o k ( D C - 1 ) , m e a ls tic k e t a n d o th e r m o n e y v a lu e
c o u p o n s in c lu d in g fo o d p a c k e t w r a p p e r s e tc . s h o u ld a ls o b e v e r ifie d b y th e
A c c o u n ts v e r ific a tio n s ta ff a lo n g w ith p r o v is io n s .

1 8 .1 0 D e p a r t m e n t a l V e r if ic a tio n :

The d e p a r tm e n ta l v e r ific a tio n of ground b a la n c e s of

c o n s u m a b le /r a w m a te r ia ls s h o u ld b e d o n e b y R M /In s p e c to r in - c h a r g e o f th e u n it
o n m o n th ly b a s is , i.e . o n th e la s t d a te o f th e c a le n d a r m o n th . T h e s to c k
v e r ific a tio n r e s u lts s h o u ld b e p o s te d in D C - 4 a n d s to c k s h e e t fo r w a r d e d to th e
A c c o u n ts O ffic e r to d e a l in th e s a m e m a n n e r a s th e s to c k v e r ific a tio n fo r S to r e s
D e p o ts .

1 8 .1 1 P A D It e m s :

T h e v e r ific a tio n o f P A D s ta lls o n p la tfo r m p r e s e n ts c e r ta in p e c u lia r itie s .

In th a t, th e r e a r e n o le d g e r s m a in ta in e d fo r th e in d iv id u a l ite m s . O n ly a
m a n u s c r ip t r e g is te r b r o a d ly s h o w in g th e o p e n in g b a la n c e o f e a c h ite m fo r e a c h
d a y a n d r e c e ip ts fr o m g o d o w n , v a lu e o f s a le s a n d c lo s in g b a la n c e s .

1 8 .1 2 C h e c k o n h a n d a n d S t o c k w it h V e n d o r s :

W h ile v e r ify in g th e ite m s o f th e P A D o f th e C a te r in g D e p a r tm e n t,it is to b e

s e e n th a t th e is s u e to e a c h v e n d o r f r o m th e A C M s h o u ld b e s u c h th a t it a g r e e s
w ith th e a m o u n t r e m itte d b y h im p lu s th e o u ts ta n d in g v a lu e o f th e S to r e s w ith
h im . If a n y s h o r ta g e is n o tic e d , th e S to c k V e r ifie r s h o u ld e n s u r e th a t th e
a m o u n t( v a lu e ) s h o u ld b e r e m itte d im m e d ia te ly b y th e V e n d o r .

Cent percent c h e c k o f th e r e c e ip ts , s in c e la s t v e r ific a tio n , s h o u ld b e

c a r r ie d o u t.

285
M A IN P O IN T S O F V E R IF IC A T IO N IN C A T E R IN G U N IT S :

1. R a w M a te r ia ls .
2. P r o v is io n s ,P A D ite m s in c lu d in g M o n e y v a lu e b o o k s ( V iz . M e a ls C o u p o n s :
F o o d P a c k e ts , W r a p e r s e tc ,.
3. S to c k B o o k – D C - 4 : T o p o st S to c k v e r ific a tio n r e s u lts .
4. M a n a g e r s ‟ O r d e r B o o k – D C - 1 4 : T o s e e th e a s s e s s e d q u a n tity b a s e d o n
d a ily r e q u ir e m e n ts .
5. C o o k s ‟ Is s u e R e g is te r : T o s e e th e a c k n o w le d g e m e n t o f th e C o o k fo r th e
q u a n titie s r e c e iv e d b y h im fr o m th e c ate r in g M a n g e r .
6. C o m m o d ity T r a s fe r N o te – D C - 5 : It w ill c o n ta in M a c h in e N u m b e r in g .
C o n tin u ity to b e m a in ta in e d . D e fic ia n c y to b e a c c o u n te d a s M IN U S ( - )
r e c e ip t. C h e c k th e a c k n o w le d g e m e n ts fo r tr a n s fe r s .
7. M a n u s c ip t R e g is te r to a c c o u n t a ll th e E M P T Y C O N T A IN E R S v iz . T in s ,
G u n n y B a g s , p a c k in g c a s e s e tc .,
8. S to c k v e r ific a tio n o f P A D ite m s : S e e th at a ll c o n ta in e r s r e c e iv e d a r e
a c c o u n te d .
9. B la n k C a s h M e m o B o o k : M e a ls tic k e ts a n d o th e r m o n e y v a lu e c o u p o n s
in c lu d in g fo o d p a c k e ts , W r a p p e r s a lo n g w ith th e p r o v is io n s .
10. D e p a r tm e n ta l S to c k v e r ific a tio n is to b e c a r r ie d - o u t m o n th ly .
11. F o r P A D ite m s n o le d g e r s a r e m a in ta in e d e x c e p t a M A N U S C A R IP T
R E G IS T E R b r o a d ly s h o w in g th e O p e n in g B a la n c e o f e a c h ite m of e a c h
d a y a n d r e c e ip ts fr o m G o d o w n , v a lu e s o f s a le s a n d C lo s in g b a la n c e .
12. C a s h o n h a n d a n d s to c k w ith V e n d o r s .
13. 1 0 0 % c h e c k o f r e c e ip ts s in c e la s t v e r ific a tio n .
14. H e a lth In s p e c to r is to b e c o n ta c te d/r e fe rr e d to a s c e r ta in th e q u a lity o f th e
a v a ila b le fo o d s tu ff w h ic h is /m a y b e U N - F IT for h u m a n c o n s u m ptio n to th e
k n o w le d g e o f v e r ify in g s ta ff.

1 8 .1 3 V E R IF IC A T IO N O F L IB R A R Y U N IT S :

B e fo r e c o m m e n c in g th e s to c k v e r ific a tio n o f L ib r a r y , s e p a r a te
c o m p u te r is e d s h e e ts s h o u ld b e p r e p a r e d w h ic h is a b a s e fo r th e v er ific a tio n
s h o w in g th e s e r ia l n u m b e r s fr o m 1 to 1 0 0 o f e a c h s e t. T h e s e s e ts s h o u ld b e
p r e p a r e d fo r th e to ta l q u a n tity o f b o o k s a v a ila b le in th e p a r tic u la r lib r a r y w h e r e
th e s to c k v e r ific a tio n is to b e ta k e n u p . T h e n a ll th e B o o k s s e r ia lly a r e to b e
v e r ifie d d u ly m a r k in g o n e a c h n u m b e r o f th e c o m p u te r iz e d s h e e t . T o ta l n u m b e r
o f B o o k s v e r ifie d o n a p a r tic u la r d a te a n d th e ir c a ta lo g u e n u m b e r s fr o m - a n d - to
a r e to b e r e c o r d e d in th e F ie ld B o o k . T h e s e c o m p u te r is e d s h e e ts a r e u s e d to
m a k e th e v e r ific a tio n p r o c e s s e a s y a n d c o n v e n ie n t. D u r in g v e r ific a tio n , s e p a r a te
m a r k in g s a r e to b e g iv e n for ,

a) Books a v a ila b le in th e L ib r a r y .
b) Books a v a ila b le in c ir c u la tio n .
c) Books o n tr a n s fe r a c c o u n t.
d) Books a v a ila b le o n D S 8 a c c o u n t.

286
 If n o m a r k in g is m a d e o n a n y n u m b e r of th e c o m p u te r iz e d s h e e t, th e n it
c a n b e c o n s id e r e d a s s h o r ta g e .

L ib r a r y B o o k s a r e b e in g m a in ta in e d o n tw o p a r a lle l c a ta lo g u e N o s .

i) S p l.fe e pr o c u r e m e n t, ii) R ly . S u p p ly b o o k s .

D u r in g v e r if ic a tio n , it s h o u ld b e s e e n t h a t : -

i) S u b je c t - w is e s ta c k in g s h o u ld b e m a d e in th e r e s p e c tiv e a lm ir a h s w ith
s e p a r a te s h e lv e s fo r S p l.fe e b o o k s & R a ilw a y s u p p ly B o o k s .

ii) C a ta lo g u e n u m b e r s o f w o r n - o u t, d a m a g e d a n d s c r a p B o o k s s h o u ld b e
d e le te d .

iii) O n ly o n e c a ta lo g u e n u m b e r s h o u ld b e g iv e n fo r e ith e r s p l.fe e p r o c u r e m e n t

o r R ly .s u p p ly b o o k s to a v o id d u p lic a tio n . S in c e s ta c k in g o f b o o k s is d o n e
s u b je c t - w is e , it is n o t p o s s ib le to s ta c k th e b o o k s c a ta lo g u e n u m b e r w is e . If
p o s s ib le , a lis t o f c a ta lo g u e N o s . m a y b e p a s te d o n e a c h A lm ir a h fo r e a s y
id e n tific a tio n .

iv ) C o m p u te r is a tio n o f m a in te n a n c e o f lib r a r y b o o k s w ill b e h e lp fu l to

m in im is e th e w o r k lo a d a s w e ll a s r e d u c e th e in v e n to r y &
c e r tific a tio n .

v) W h ile v e r ify in g B o o k s o f r e fe r e n c e , o r B o o k s h e ld in th e o ffic e lib r a r y o f

d iffe r e n t o ffic e s /D e p a r tm e nts , th e IS A /S V s h o u ld e n s u r e t h a t th e
c a ta lo g u e fo r B o o k s is m a in ta in e d p r o p e r ly a n d th e s y s te m o f is s u e o f
B o o k s is s u c h th a t it p r o v id e s s u ffic ie n t s a fe g u a r d to e n s u r e r e tu r n o f
B o o k w ith in th e s p e c ifie d tim e a s fo llo w e d b y p a r tic u la r u n it/D e p t. H o ld in g
u p o f B o o k s is s u e d fo r u n d u e lo n g p e r io d s h o u ld b e n o te d a n d r e p o r te d .

1 8 .1 4 V E R IF IC A T IO N O F D E A D S T O C K IN R A IL W A Y C O L L E G E S / S C H O O L S ,
C A N T E E N S , H A N D IC R A F T C E N T E R S , e t c .

1 . T h e A S V s h o u ld v e r ify D e a d S to c k in th e a b o v e In s titu tio n s / U n its in th e s a m e

m a n n e r a s in th e c a s e o f v e r ific a tio n in O ffic e s /u n its . W h ile c a n te e n s to r e s a r e
to b e v e r ifie d b y th e A S V o n c e in a y e a r , th e v e r ific a tio n o f D e a d s to c k in o th e r s
is to b e u n d e r ta k e n o n c e in th r e e y e a r s . T h e A S V s h o u ld e n s u r e th a t th e ite m s o f
D e a d S to c k p u r c h a s e d o u t o f F u n d s o f th e In s titu tio n s /U n its a r e a ls o ta k e n in to
a c c o u n t in th e D e a d S to c k R e g is te r .

2 . W h e n a n e w B o d y o f o ffic e b e a r e r s ta k e s o v e r c h a r g e , th e D e a d S to c k
R e g is te r s h o u ld b e s c r u tin is e d b y th e H o n . S e c r e ta r y a n d h e s h o u ld a ls o c e r tify

287
in to k e n o f h a v in g ta k e n o v e r c om p le te c h a r g e o f th e D e a d S to c k c o rr e c tly fr o m
th e p r e v io u s B o d y . A n y d is c r e p a n c y in s to c k w ill b e a ttr ib u ta b le to th e o ffic e
b e a r e r s w h o w e r e in c h a r g e a t th e tim e of S to c k v e r ific a tio n .

1 8 .1 5 G E N E R A L O B S E R V A T IO N S O N T H E I R R E G U L A R IT IE S D E T E C T E D
D U R IN G T H E C O U R S E O F S T O C K V E R IF IC A T IO N O F V A R IO U S S T O R E S
HO LDER S :

a ) E N G IN E E R IN G S T O R E S H E L D B Y J .E ./S .E .( P W A Y ) , J E /S E ( W ) , J E /S E ( B R ) :

i) N o n - a c c o u n ta l o f m a te r ia ls r e c e iv e d fr om c o n tr a c to r s a s w e ll a s fr o m o th e r
s o u r c e s a n d u n a u th o r is e d tr a n s fer o f m a ter ia ls .

ii) F a ilu r e to a c c o u n t fo r r e le a s e d m a te r ia ls fu lly o r a d o p tin g le s s e r w e ig h ts

fo r r e le a s e d m ate r ia ls .

iii) U n a u th o r is e d c h a r g in g o f is s u e s .

iv ) Is s u e tr a n s a ctio n s n o t v o u c h e d p r o p e r ly .

v) E x c e s s c h a r g in g o f is s u e s .

v i) F a ilu r e to c a r r y fo r w a r d c lo s in g b a la n c e s . S p e c ia l fe a tu r e , th e sto r e
h o ld e r n o t a d m itte d sto c k v e r ific a tio n c o n s e c u tiv e ly fo r s e v er a l y e a r s o n
s o m e g r o u n d o r oth e r .

b ) C A T E R IN G U N IT S /G O D O W N S :

i) M a n ip u la tio n o f r e c o r d s .

ii) C h a r g in g o f u n a c k n o w le d g e d tr a n s fe r tr a n s a c tio n s in th e b o o k s .

iii) C h a r g in g o f is s u e tr a n s a c tio n s tw ic e in th e b o o k s .

iv ) A lte r a tio n o f b o o k b a la n c e s c e r tifie d b y A S V .

v) U n d e r c a s tin g o f B o o k B a la n c e s w h ile c a r r y in g fo r w a r d th e b a la n c e s fr om
o ld b o o k s in to th e n e w b o o k s .

v i) N o n - r e c o v e r y o f a m o u n ts in v o lv e d in d e fic ie n c ie s d e te c te d a t th e tim e o f
h a n d in g o v e r .

v ii) N o n - a c c o u n ta l o f c o s tly u te n s ils /d e a d s to c k ite m s.

288
c ) M E C H A N IC A L U N IT S /L O C O S H E D S :

i) N o n - a c c o u n ta l o f c o s tly m a ter ia ls lik e p a in ts .

ii) O v e r - c a s tin g o f is s u e tr a n s a ctio n s .

iii) M ix in g u p o f g o o d a x le o il w ith b u r n t o il to c o v e r d efic ie n c ie s in s to c k .

iv ) F ic titio u s is s u e /r e c e ip t tr a n s a c tio n s .

v) N o n - a c c o u n ta l o f p r o p e r r e c o r d s o f d ie s e l o il a t p u m p s h e d s .

v i) N o n - a c c o u n ta l o f im p r e s t sto r e s .

v ii) M a n ip u la tio n o f b o o k b a la n c e s o f s ta in le s s s te e l p la te s , b la n k e ts a n d
m o s q u ito c u r ta in s .

v iii) C h a r g in g - o ff o f c o s tly o ils fr o m le d g e r s w ith o u t a n y v o u c h e r s .

ix ) S u b s titu tio n o f c o s tly ite m o f w o o le n b la n k e ts w ith a c h e a p ite m s lik e

k u m b ly .

x) C h a r g in g o f a x le o il/k .o il/c o tto n w a s ta g e p e r io d ic a lly w ith o u t a c tu a lly

is s u in g th e s a id m a te r ia ls .

x i) N o n - a c c o u n ta l o f h u g e q u a n tity o f H S D o il.

d ) E L E C T R IC A L U N IT S :

i) N o n - a c c o u n ta l o f r e le a s e d m a te r ia ls /ite m s s e n t for r e p a ir s o u ts id e o r
to w o r k s h o p s .

ii) N o n - r e c o v e r y o f H ir e c h a r g e s a n d n o n m a in te n a n c e o f pr o p e r
a c c o u n ta l o f r e c e ip ts a n d is s u e s o f g e y s e r s p r o v id e d in q u a r te r s.

iii) N o n - a c c o u n ta l o f e le c t r ic a l m a ter ia ls ( e le c tr ic a l fittin g s ) , im p r o p e r or

in c o m p le te d is tr ib u tio n s ta te m e n ts .

289
1 8 .1 6 D O C U M E N T S P R E P A R E D O N R E C E IP T O F S T O R E S IN A D E P O T :

S O U R C E O F R E C E IP T . VO UCHER P REP AR ED.

i) F ir m / oth e r R a ilw a y s . R e c e ip t N o te /R e c e ip t O r d e r .

ii) W orkshop. W o r k s h o p R e c e ip t N o te .

iii) R e tu r n fr o m s u b - o r d in a te . A d v ic e N o te .

iv ) T r a n s fe r fr o m a n oth e r D e p o t. D e p o t Tr a n s fe r N o te.

v) M a te r ia ls r e c e iv e d w ith o u t
a voucher. D e p o t S to c k S h e e t.

1 8 .1 7 It e m s t o b e v e rifie d in - e x c h a n g e f o r N e w S t o r e s s u p p lie d i.e ., N e w f o r

o ld d u r in g t h e v o u c h e r c h e c k o f C & W u n it s :

1 . A x le G u a r d s.
2 . B e a r in g B r a s s .
3 . D r a w b a r o f e v e r y s iz e a n d ty p e.
4 . C o tte r , fla t w ith c h a ir .
5 . S p r in g B e a r in g 1 2 p ,1 3 p ,1 4 p la te d .
6. T russ B ars.
7 . P u ll R o d s .
8 . S a fety B r a c k e ts.
9 . V a c c u m e C y lin d e r .
1 0 . T u r to n c o u p le s .
1 1 . B u ffe r c y lin d e r .
1 2 . C r a v e r b u r n ty p e .
1 3 . S c r e w c o u p lin g w ith s h a c k le a n d p in s .
1 4 . S c r e w c o u p lin g w ith o u t s h a c k le a n d p in s .
15. Vaccum e gauges.

290
1 8 .1 8 M A IN R E A S O N S F O R D IF F E R E N C E B E T W E E N G R O U N D B A L A N C E
AND BO O K BALA NC E :

( a ) D is c r e p a n c ie s a r is e m a in ly d u e to th e fo llo w in g r e a s o n s : -

1. E r r o r s in q u a n t ity p o stin g in th e le d g e r .

2. C a lc u la tio n e r r o r s .

3. C r o s s p o s tin g .

4. O m m is s io n o f p o s tin g .

5. P o s tin g tw ic e in th e s a m e b in c a r d .

6. E r r o r in c o u n tin g , w e ig h in g , a t th e tim e of r e c e ip ts a n d is s u e s .

7. C r o s s is s u e s .

8. O m m is s io n o f p r e s e ntin g a lo t, w r o n g ly k e p t e ls e w h e r e , fo r v e r ific a tio n .

9. P r e s e n tin g a n ite m a lr e a d y is s u e d a n d d e b ite d a n d n o t d e s p a tc h e d to

th e p a r ty.

10. D u e to p ilfe r a g e o r fr a u d .

11. D e fe c tiv e w e ig h in g m a c h in e s .

12. W r o n g is s u e o f o n e m a ter ia l fo r a n o th e r w ill c a u s e s h o r ta g e o f th e ite m

is s u e d a n d e x c e s s o f ite m w r o n g ly s h o w n a s is s u e d .

13. N o t p o s tin g a n is s u e m a d e , d u e to th e is s u e n o te n o t b e in g p o s te d o r
r e je c te d b y c o m p u te r, w ill s h o w n a ` s h o r ta g e '. S im ila r ly , n o t p o s tin g a
m in u s is s u e o r a R e c e ip t w ill s h o w a n e x c e s s .

14. L o s s o f m ate r ia ls in th e w a r d for a n y r e a s o n , w ill s h o w s h o r ta g e .

15. A c tu a lly is s u in g le s s th a n s h o w n o n a n Is s u e N o te w ill s h o w a n e x c e s s .

16. Ite m s d iffic u lt to is s u e in p r e c is e q u a n titie s , lik e m a n y a n d fr e q u e n t is s u e s

o n w e ig h t o r v e r y la r g e n u m b e r s o r ite m s is s u e d in r u n n in g le n g th s ,
c a n r e s u lt in e x c e s s o r s h o r ta g e o f g r o u n d b a la n c e s . A 2 % m a r g in is
u s u a lly a llo w e d fo r s u c h ite m s o n th e to ta l tr a n s a c tio n s , s in c e th e la s t
s to c k v e r ific a tio n .

291
( b ) D E F IN IT IO N O F C L A S S - I, II & III M A T E R IA L S : -

a ) C la s s - I m ate r ia l is th a t w h ic h is n e w a n d o f sta n d a r d c o n d itio n .

b ) N e w ite m s o f o b s o le te s e c tio n s w h ic h a r e fo u n d to b e in te r - c h a n g e a b le
w ith s ta n d a r d m a te r ia l a n d a r e p u r c h a s e d fr o m tim e to tim e to p r e v e n t w a s ta g e o f
o th e r s u ita b le m a te r ia l s h o u ld b e b r o u g h t o n th e s to c k a c c o u n t a s C la s s - I.

c ) C la s s - II m ate r ia l th a t in c lu d e s a ll n e w m a te r ia ls o f o b s o le te s e c tio n s a n d a ll
m a te r ia l o f s ta n d a r d a n d o b s o le te s e c tio n h a s b e e n r e n e w e d fr o m th e s e c tio n s
a n d is k e p t fo r fur th e r u s e , c la s s ifie d a n d s u b - d iv id e d a s : -

i) R a ils fit fo r u s e in M a in lin e .

ii) R a ils fit fo r u s e in B r a n c h lin e s a n d im p o r ta n t s id in g s .
iii) R a ils n o t fit fo r u s e in th e s e ctio n s , b u t s e r v ic e a b le .

d ) C la s s - III m a ter ia ls s h a ll in c lu d e a ll m a te r ia ls th a t h a v e b e e n u n - s e r v ic e a b le .

W h e n e v e r m a te r ia ls a r e r e le a s e d fr o m th e T r a c k, th e y a r e r e q u ir e d to b e
k e p t s e p a r a te ly u n d e r "R e le a s e d A c c o u n t" a n d s h o u ld n o t b e d ir e c tly ta k e n in to
c la s s - III a n d s c r a p w ith o u t s e g r e g a tio n a n d c la s s ifie d a s "fit or u n fit,
s e r v ic e a b le o r u n - s e r v ic e a b le b y th e c o m p e te n t a u th o r ity.

********

292
 ANN EXU RE S.

1 . C o p y o f R a ilw a y B o a r d ‟s lr . N o . 9 6 /A C - II/4 6 /1 d a te d 1 5 - 1- 9 8 .( S - 3 2 6 1 )

S u b : - L o s s o f R a ilw a y o n a c c o u n t o f n o n - fin a li s at io n o f s t o c k s h e e t s .

In th e c o ur s e o f in v e s tig a tio n b y v ig ila n c e o n o n e o f th e R a ilw a y s , a c a s e o f

in v o lv in g s u b s ta n tia l lo s s h a s b e e n d e te c te d . T h is w a s o n a c c o u n t o f n o n -
fin a lis a tio n o f s to c k s h e e ts fo r a p e r io d o f o v e r 7 y e a r s.

In v ie w o f th e a b o v e it is d e s ir e d th at th e c o d a l p r o v is io n s r e g a r d in g
fin a lis a tio n o f s to c k s h e e ts la id u n d e r c h a p te r 1 4 & 3 2 S II m a y b e fo llo w e d
s c r u p u lo u s ly . In o r d e r to str e a m lin e th e p r o c e d u r e fu rth e r , a s a ls o to h a v e
e ffe c tiv e a d m in is tr a tiv e c o n tr o l, B o a r d f u r t h e r d e s ir e t h a t t h e s t o c k s h e e t s
s h o u ld in v a r ia b ly b e fin a liz e d w it h in a p e r io d o f 6 m o n t h s . In th is r e g a r d it
s h o u ld a ls o b e e n s u r e d th a t w h e r e a n y e m p lo y e e r e s p o n s ib le fo r s h o rta g e is to
r e tir e , th e m atte r s h o u ld b e fin a liz e d b e fo r e h is r e tir e m e n t s o th at s u ita b le p u n itiv e
a c tio n c a n b e ta k e n w h e r e v e r n e c e s s a r y.

A c c o r d in g ly A C S N o .2 to P a r a 3 2 6 1 S II is e n c lo s e d fo r in fo r m a tio n a n d
n e c e s s a r y a c tio n a t y o u r e n d . T h is is s u e s w ith th e c o n c u rr e n c e o f C & A G .

S d - -- - -- - -- -- - -- - -- - -
( A n u r a g s h a r a t)
D ir e c to r o f F in a n c e ( a c c o u n ts )
R a ilw a y B o a r d .

-- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -

2 . C o p y o f V S O /3/8 1 - 8 2 d a te d 1 9 - 9 - 1 9 8 1 .

In s ta n c e s h a v e c o m e to lig h t, w h e r e in th e A S V s a r e a s s o c ia tin g
th e m s e lv e s w ith th e in v e s tig a tin g In s p e c to r s of P o lic e D e p a r tm e n t in v e r ify in g th e
s to r e s h e ld in th e c u sto d y o f s to r e h o ld e r s , w ith o u t o bta in in g th e s p e c ific a p p r o v a l
fr o m th e c o n tr o llin g o ffic e r s . T h is is h ig h ly ir r e g u la r . E v e n if th e I n s p e c to r s o r
o ffic e r s o f P o lic e /v ig ila n c e d e p ts . a p p r o a c h th e m , th e y s h o u ld c la r ify th a t
a c c o r d in g to B d .‟s le tte r n o . 6 6 ( R S ) /G /7 7 9 of 3 - 1- 6 7 , th e s to c k s h e e ts c o u ld b e
p r e p a r e d b y th e m in th e s am e m a n n e r a s d e p a r tm e nta l s to c k s h e e ts a n d d e a lt
w ith a c c o r d in g ly . A c o p y o f th e a b o v e m e n tio n e d B d .‟s le tte r is atta c h e d h e r e w ith
fo r g u id a n c e .
T h e A S V s /IS A s m a y th e r e fo r e c o m p ly w ith th e a b o v e in s tr u ctio n s .

293
 S d .- - -- - -- - -- - -- - -
fo r F A & C A O /W S T /S C .

C o p y o f lr .n o . 6 6 ( R S ) /G /7 7 9 d a te d 3 - 1- 6 7 fr o m th e J t. D ir e c to r R a ilw a y s s to r e s ,
R ly . B d . A d d r e s s e d to G M s In d ia n R a ilw a y s .

S u b : P r e p a r a t io n o f s t o c k s h e e t s a s a r e s u lt o f v e r ific a t io n b y
v ig ila n c e s t a ff o f R a ilw a y A d m in is t r at io n s o r D ir e c t o r a t e o f R a ilw a y B o a r d .
* * * **

T h e Q u e s tio n r e g a r d in g th e p r e p a r atio n o f sto c k s h e e ts a s a r e s u lt o f

v e r ific a tio n o f s to r e s c o n d u c te d b y V ig ila n c e s ta ff o f D ir e c to r a te o f th e R ly . B o a r d
o r R ly . A d m in is tr a tio n s d u r in g th e ir v is its to th e sto r e s d e p o ts o f R a ilw a y s h a v e
b e e n e x a m in e d . It h a s b e e n d e c id e d th a t w h e r e a n A c c o u n ts s to c k v er ifie r is n o t
a v a ila b le o r c a n n o t b e a s s o c ia te d w ith th e v e r ific a tio n c o n d u c te d b y th e v ig ila n c e
s ta ff fo r a n y r e a s o n , th e sto c k - h o ld e r s s h o u ld c e r tify th e r e s u lts o f p h y s ic a l
v e r ific a tio n in th e v ig ila n c e o ffic ia ls ‟s fie ld b o o k . T h e s to c k s h e e ts s h o u ld th e n b e
p r e p a r e d b y th e v ig ila n c e s ta ff c o n d u c tin g s u c h v e r ific a tio n s b u t th e n u m b e r in g
a n d p o s tin g in le d g e r c a r d s , w ill b e c a r r ie d o u t b y s tor e s s taff in th e s a m e m a n n e r
a s th e d e p a r tm e n ta l s to c k s h e e ts in ter m s of p a r a 1 3 4 3 - S e x c e p t th a t a n
a d d itio n a l c o p y w ill b e p r e p a r e d . T h e s y m b o l, V IG . M a y b e a d d e d a t th e e n d o f
th e n u m b e r to id e n tify th e s to c k s h e e ts p r e p a r e d b y th e v ig ila n c e s ta ff. T h e
v ig ila n c e s ta ff, s h o u ld , h o w e v e r , e n s u r e th a t n um b e r in g a n d p o s tin g o f sto c k
s h e e ts is a c tu a lly c a r r ie d o u t b y th e sto r e s sta ff.

- -- - -- - -- - -- - -- - -- - -- - --

3 . C o p y o f F A & C A O /W S T /S C L r . N o .A S V /In s tr u c tio n s /3 . D a te d 2 1 .1 1 .9 0 .

S u b : V e r ific a t io n o f D e a d S t o c k a n d T & P it e m s o f lo w v a lu e .

* * * * * ** *

In s ta n c e h a v e c o m e to lig h t th a t th e p r o v is io n s c o n ta in e d in t h e V S O
N o .1 0 /7 7 d a te d 2 7 .9 .9 7 a r e n o t b e in g fo llo w e d b y th e v e r ific a tio n s ta ff a n d S V
s h e e ts a r e p r e p a te d fo r s u c h p e tty ite m s r a th e r th a n c o n c e n tr a tin g o n m o r e
im p o r ta n t ite m s. It is , th e r e for e , r e iter a te d th at h e n c e fo rth th e A S V s s h o u ld fo llo w
th e p r o c e d u r e e n v is a g e d in th e a b o v e V S O N o . 1 0/7 7 .

H o w e v e r , th e a b o v e V S O is r e p r o d u c e d b e lo w fo r g u id a n c e a n d s tr ic t
c o m p lia n c e o f th e v e r ific a tio n s ta ff.

294
 “ In te r m s o f p a r a 3 2 2 5 o f S to r e s C o d e , ar tic le s o f D e a d S to c k a n d T o o ls &
P la n t o f lo w v a lu e , s u c h a s N o tic e B o a r d s , T ic k e t N ip p e r s , C a r r ia g e K e y s , s ta tio n
s e a ls a n d th e lik e , m a y b e o m itte d fr o m p h y s ic a l v e r ific a tio n a t th e d is c r e tio n o f
th e S to c k V e r ifie r , s o a s to e n a b le h im to c o n c e n tr a te o n m o r e im p o r ta n t ite m s .

S u c h o f th e ite m s s o m om itte d fr o m v e r ific a tio n , s h o u ld h o e v e r b e r e c o r d e d

in th e F ie ld B o o k , a fte r e n s u r in g th a t r e a s o n a b le c a r e is b e in g e x c e r c is e d b y th e
c u s to d ia n fo r th e ir a c c o u n ta l, c u s to d y , d is tr ib u tio n , r e p la c e m e n t etc .

In s tr u c tio n s a r e th er e fo r e is s u e d th a t th e a b o v e c o d a n p r o v is io n s a r e
fo llo w e d b y th e s ta ff s tr ic tly ” .

S d /-
( N .S E E T H A R A M A N )
fo r F A & C A O /W S T .

* * * ** * * * ** * * ** * * * **

4 . J o in t M e c h a n ic a l/E le c t ric a l/S t o r e s a n d A c c o u n t s D e p a r t m e n t s p r o c e d u r e

O f fic e O r d e r n u m b e r M .6 5 .P P .I.P O O d t . 5 .3 .1 9 8 3 .

a ) In p a r tia l m o d ific a tio n o f th e J o in t M e c h a n ic a l, E le c tr ic a l, S to r e s a n d A c c o u n ts

D e p a r tm e n ts P r o c e d u r e O ffic e O r d e r N o . M .6 1 /R S /P d t.2 3 .1 0 .1 9 7 8 , th e fo llo w in g
d e ta ile d in s tr u c tio n s a r e is s u e d fo r c o m p lia r c e in c o n n e c tio n w ith th e r e c la m a tio n
a n d a c c o u n ta l o f u s e fu l c o m p o n e n ts fr o m r o llin g s to c k w h e n c o n d e m n e d . T h e s e
in s tr u c tio n s w ill h a v e im m e d ia te e ffe c t.

b ) In o r d e r to e n s u r e pr o p e r a c c o u n ta l o f th e s e r e c la im a b le c o m p o n e n ts , G .M .
d e s ir e d th a t a ll r e c la im e d m a te r ia ls s h o u ld b e h a n d e d o v e r to th e S to r e s D e p o ts
fir s t a n d th e r e afte r g ot is s u e d fo r u s e b y th e M e c h a n ic a l/E le c tr ic a l D e p a r tm e n ts .
B r ie f d e s c r ip tio n o f th e c o m p o n e n ts a n d o th e r u s e fu l ite m s r e c la im a b le g e n e r a lly
fr o m th e R o llin g S to c k is fu r n is h e d in A N N E X U R E „A ‟ ( e n c lo s e d ) . T h e s e ite m s
s h o u ld b e b r o u g h t to a c c o u n t in th e m a n n e r e x p la in e d h e r e u n d e r b y th e s h o p s a s
w e ll a s b y th e O p e n L in e D iv is io n s .

c ) ( i) Ite m s r e c la im e d fr om c o n d e m n e d R o llin g s to c k in th e S h o p s /S h e d s .

O n c o n d e m n a tio n o f R o llin g S to c k b y th e C o m p e te n t A ith o r ity , th e

s e r v ic e a b le c o m p o n e n ts s h o u ld b e lis te d o u t b y th e A C M E /D E E ( s h o p s /s h e d s ) .
F o r th e ite m s w h ic h a r e h e ld in s to c k , th e A C M E /D E E o f th e s h o p /s h e d s h o u ld
p r e p a r e n e c e s s a r y D S - 8 /S .R .1 5 a n d h a n d o v e r s u c h ite m s to th e s to r e s d e p o t
c o n c e r n e d fo r p r o p e r a c c o u n ta l. In c a s e a n y o f th e s e s e r v ic e a b le ite m s r e c la im e d
fr o m th e c o n d e m n e d R o llin g S to c k is r e q u ir e d fo r im m e d ia te s u e o n th e S h o p
flo o r , th e y s h o u ld s u b m it D S - 8 /S R - 1 5 to g e th e r w ith th e r e x e ip te d r e q u is x io n s to

295
th e S to r e s D e p o t fo r pr o p e r a c c o u n ta l, in d ic a tin g th e r e in c le a r ly th e ite m s w h ic h
a r e r e c la im e d R o llin g s to c k a t th e tim e o f h a n d in g o v e r o f th e D S - 8 /S R - 1 5 to th e
S to r e s D e p o t. In c a s e of n o n - sto c k ite m s w h ic h a r e s e r v ic e a b le , th e s a m e s h o u ld
b e r e ta in e d in th e S h o p s a n d p r o p e r n u m e r ic a l r e c o r d s k e p t o r r e c o r d in g r e c e ip t
a n d is s u e o f s u c h m a te r ia ls a g a in s t v a r io u s w o r k s c a r r ie d o u t o n th e S h o p flo o r .
T h e s e n o n - s to c k ite m s h e ld in th e c u s to d y o f th e A C M E /D E E s h o p s o r s h e d s w ill
b e s u b je c te d to A c c o u n ts S to c k v e r ific a tio n o n c e in a y e a r .

( ii) Item s r e c la im e d b y S to r e s /M a c h a n ic a l/E le c tr ic a l D e p a r tm e n ts a t th e tim e o f

b r a k in g u p o f R o llin g s to c k b y P u r c h a s e r s a n d b e fo r e h a n d in g o v e r o f th e a s s e ts
to th e m .

B e fo r e th e c o n d e m n e d R o llin g S to c k is h a n d e d o v e r to th e p u r c h a s e r s fo r
c u ttin g , a jo in t s u r v e y s h o u ld b e c o n d u c te d b y th e r e p r e s e n ta tiv e s o f th e D e p o t
s ta ff n o t b e lo w r a n k o f A S K 1 , In s p e c to r s o f S to r e s A c c o u n ts o r A c c o u n ts S to c k
v e r ifie r s o f A c c o u n ts D e p a r tm e n t, r e p r e s e nta tiv e o f th e M a c h a n ic a l/E le c tr ic a l
D e p a r tm e n t, S IP F o f th e S e c u r ity D e p a r tm e n t a n d th e p u r c h a s e r s . T h e jo in t
s u r v e y r e p o r t s h o u ld b r in g o u t c o m p le te p a r tic u la r s o f th e fittin g s /e q u ip m e n ts
w h ic h a r e r e c la im a b le fr o m th e c o n d e m n e d R o llin g S to c k a t th e s ta b lin g p o n ts ,
y a r d s o r th e n o m in a te d s id in g s a n d it s h o u l d b e s ig n e d b y a ll th e r e p r e s e n ta tiv e s
in c lu d in g th e r e p r e s e n ta tiv e s o f th e p u r c h a s e r s s o th a t th e p u r c h a s e r s a ls o
b e c o m e r e s p o n s ib le fo r s a fe c u s to d y a n d r e tu r n of th e s e ite m s in e x a c t n u m b e r
s h o w n in th e s u r v e y r e p o r t. B e s id e s th is , r e c la im a b le a r tic le s s h o u ld b e s te n c ile d
a s „N O T A U C T IO N E D ‟ w h e r e v e r p o s s ib le . A c o p y o f th e J o in t r e p o r t s h o u ld b e
m a d e a v a ila b le to th e D e p o t O ffic e r c o n c e r n e d , A C M E /D E E ( s h o p s /s h e d s ) ,
A c c o u n ts D e p a r tm e n t, A S O ( C IB ) o f th e S e c u r ity D e p a r tm e n t a n d th e p u r c h a s e r.
A fte r th e c u ttin g o p e r a tio n s a r e o v e r, it s h o u ld b e e n s u r e d th a t a ll th e item s th a t
a r e lis te d o u t a t th e tim e o f th e jo in t s u r v e r y h a v e b e e n c o r r e c tly h a n d e d o v e r b y
th e p u r c h a s e r to th e o ffic ia l n o m in a te d b y A C M E /D E E ( s h o p s /s h e d s ) fo r p r o p e r
a c c o u n ta l.

d ) In c a s e s w h e r e th e r e is a n y d is c r e p a n c y o r lo s s in th e r e c la im a b le ite m s a s
assessed by th e A C M E /D E E and ite m s fin a lly r e c la im e d , th e
M e c h a n ic a l/E le c tr ic a l D e p a r tm e n t w ill h a v e to in v e s tig a te th e c a u s e s fo r th e
d is c r e p a n c y a n d fix s ta ff r e s p o n s ib ility jo in tly w it h S e c u r ity .

e ) In c a s e s w h e r e th e R o llin g s to c k is c o n d e m n e d a t th e D iv is io n a l le v e l, th e
S r .D M E /S r .D E E s h o u ld p r e p a r e n e c e s s a r y D S - 8 /S R - 1 5 in d ic a tin g th e ite m s th a t
a r e to b e r e c la im e d fr o m th e c o n d e m n e d R o llin g s to c k . E v e n in th is c a s e , a jo in t
survery s h o u ld be m ade by th e r e p r e s e n ta tiv e s of
M e c h a n ic a l/E le c tr ic a l/S to r e s /A c c o u n ts /S e c u r ity d e p a r tm e n ts a n d th e p u r c h a s e r s
b e fo r e th e c o n d e m n e d R o llin g s to c k is h a n d e d o v e r fo r c u ttin g . A fte r th e c u ttin g
o p e r a tio n is o v e r , th e M e c h a n ic a l/E le c tr ic a l d e p a r tm e n t o n th e D iv is io n s h o u ld
c o r r e c tly r e c e iv e th e r e c la im e d c o m p o n e n ts a s lis te d o u t in th e jo in t s u r v e r y lis t. In
c a s e s w h e r e th e r e c la im e d s e r v ic e a b le c o m p o n e n ts a r e r e ta in e d b y th e
M e c h a n ic a l/E le c tr ic a l D e p a r tm e n t o f th e D iv is io n , th e S r D M E /S r D E E s h o u ld

296
s u b m it D S 8 a lo n g w ith r e c e ip te d r e q u is itio n fo r a ll s to c k ite m s fo r p r o p e r a c c o u n ta l
a t th e D e p o t, a s th e r e c la im e d p a r ts a n d fittin g s a r e d r a w n fo r v a r io u s r e p a ir
a c tiv itie s in th e D iv is io n s , th e m e c h a n ic a l/e le c tr ic a l d e p a r tm e n t s h o u ld k e e p
n e c e s s a r y n u m e r ic a l r e c o r d to ta lly th e p h y s ic a l b a la n c e s a t a n y o n e tim e . F o r th is
p u r p o s e , th e S r D M E /S r D E E s h o u ld s u b m it a m o nth ly s ta tem e n t of b a la n c e s o f
a ll s u c h ite m s h e ld in th e ir c u s to d y o n b e h a lf o f th e s to r e s d e p a r tm e nt to th e
s to r e s d e p a r tm e n t. T h e s to r e s d e p a r tm e nt s h o u ld r e g u la te th e r e c o u p m e n t of
Im p r e s t ite m s k e e p in g in v ie w th e s to c k h e ld a t th e d e p o t a n d a t th e d iv is io n a l
le v e l.

f ) In c a s e s o f n o n - sto c k ite m s , w ic h a r e r e c la im e d fr o m th e c o n d e m n e d r o llin g

s to c k a t th e d iv is io n a l le v e l, th e M e c h a n ic a l/E le c tr ic a l d e p a r tm e n t o n r e c e ip t o f
s u c h n o n - s to c k ite m s fr o m th e p u r c h a s e r a fter c u ttin g o p e r a tio n s , s h o u ld m a in ta in
p r o p e r n u m e r ic a l a c c o u n ts .

g ) T h e is s u e o f n e w ite m s s h o u ld b e a r r a n g e d o n ly b y th e s tor e s d e p a r tm e n t
ta k in g in to c o n s id e r a tio n th e a u th o r iz e d e x te n t o f Im p r e s t a n d th e a v a ila b le
r e c la im a b le fittin g s w ith th e Im p r e st h o ld e r . A r e v ie w o f a ll Im p r e s t ite m s s h o u ld b e
c o n d u c t e d o n c e in s ix m o n t h s b y th e m e c h a n ic a l d e p a r tm e n t a n d e c le c tr ic a l
d e p a r tm e n t to a v o id a n y s u r p lu s s to c k a t th e d e p o ts.

h ) T h e in d e n tin g o ffic ia l s h o u ld fu r n is h th e s p e c im e n s ig n a tu r e o f th e s ta ff
a u th o r iz e d to s ig n th e d o c u m e n ts to th e D e p o t O ffic e r ( s ) c o n c e r n e d fo r h is /th e ir
r e c o r d to c o r r e ctly id e n tify th e s ta ff p h y s ic a lly d r a w in g th e m a te r ia ls b e fo r e is s u in g
a n y m a te r ia l fr o m th e s to r e s d e p o t. T h e d o c u m e n ta tio n o f th e r e la te d tr a n s a c tio n s
s h o u ld b e in th e p r e s c r ib e d fo r m s a n d n o m a n u s c r ip t c h it w ill b e p e r m itte d .

i) A ll c o n c e r n e d s h o u ld fo llo w th e s e in s tr u c tio n s s tr ic tly a n d e n s u r e m a x im u m u s e

o f th e r e le a s e d c o m p o n e n ts fr o m th e c o n d e m n e d R o llin g s to c k d is p o s e d o ff.

S d / - - - -- S d /- - -- - S d /-- - -- S d / - -- - - S d /-- - -- - --
CM E. CEE. CO S. CSO . F A & C A O /W S T .

** * * * ** * * ** * * * ** * * *

5 . C o p y o f F A & C A O /W S T /S C ‟s le tte r n o . A S V /In str u c tio n s /4 dt.2 3 - 1 1 - 9 0.

S u b : - R e v ie w o f Im p r e st H o ld in g /S c h e d u le s .

A tte n tio n s is in v ite d to V S O N o .1 8 /7 8 d t. 2 2 - 9 - 7 8 w h e r e in th e v e r ific a tio n

s ta ff w e r e in s tr u c te d to a d h e r e to th e B o a r d ‟s in s tr u c tio n s s tr ic tly r e g a r d in g
s c r u tin y o f Im p r e s t s h c h e d u le s a n d s to r e s h e ld b y th e c u s to d ia n s o f th is R a ilw a y .

297
F o r r e a d y r e fe r e n c e a n d g u id a n c e , a c o p y o f th e B o a r d ‟s lr . N o . 7 7 /R S /IC /1 6 5 /1 5
d t.3 0 - 1 1 - 7 7 to g e th e r w ith a n e x tr a c t of p a r a 8 .2 .0 3 o f th e R e c o m m e n d a tio n
N o .1 1 2 o f th e s e c o n d a n d F in a l R e p o r t o f th e C o m m itte e o n In v e nto r y
M a n a g e m e n t in R a ilw a y s a r e e n c lo s e d .

In th is r e g a r d , a ll th e A S V s /IS A s d u r in g th e ir s to c k v e r ific a tio n /In s p e c tio n ,

s h o u ld , th o r o u g h ly e x a m in e w h e th e r th e Im p r e s ts a r e b e in g r e v ie w e d r e g u la r ly
a n d r e v is e d fr o m tim e to tim e . A n y la p s e s n o tic e d d u r in g th e ir c h e c k s , s h o u ld
in v a r ia b ly b e b r o u g h t o u t th r o u g h a s p e c ia l r e p o r t a n d s u b m it to th is o ffic e s o th a t
e x e c u tiv e o ffic e s a r e a d v is e d s u ita b ly in th is r e g a r d .

It is o n c e a g a in r e ite r ate d th a t a n y la p s e s in th is r e g a r d w ill b e v ie w e d

s e r io u s ly .

S d /- -- - -- - --

F o r F A & C A O /W S T /S C .

* * ** * * ** * * * ** * * ** * * * **

6 . C o p y o f F A & C A O /W S T /S C ‟s P .O .O .N o .3 /9 6 d t.1 2 - 2 - 9 6 .

S u b : - C le a r a n c e o f o u t s t a n d in g s t o c k v e rific a t io n s h e e t s .
* ** * * * ** *

S to c k s h e e ts s h o u ld b e d e a lt w ith p r o m ptly a s d e la y s in fin a lis a tio n o f

d is c r e p a n c ie s d e te c te d th r o u g h v e r ific a tio n m a y r e s u lt in in v e s tig a tio n in to fr a u d s
o r ir r e g u la r itie s b e in g r e n d e r e d d iffic u lt w ith th e p a s s a g e o f im e a n d r e c o r d s n o t
b e in g r e a d ily a v a ila b le .

It h a s h o w e v e r b e e n o b s e r v e d th a t th e r e is a b n o r m a l d e la y in fin a lis a tio n o f

s to c k v e r ific a tio n s h e e ts . T h is h a s in v ite d th e a tte n tio n o f A u d i t. R e c e n tly h e a v y
d is c r e p a n c ie s in s to c k v e r ific a tio n w e r e n o tic e d w h e r e th e c u s to d ia n h a s e x p ir e d ,
b u t th e s to c k v e r ific a tio n s h e e ts p e n d in g a g a in s t h im w e r e n o t c le a r e d n o r th e
r e c o v e r y fo r th e lo s s m a d e . T h is r e s u lte d in th e is s u e o f a d r a ft p a r a b y A u d it. T h e
e x is tin g in s tr u c tio n s o n th e s u b je c t a r e r e ite r a te d h er e u n d e r a s d ir e c te d b y G .M .

T h e c u s to d ia n o n r e c e ip t o f s to c k v e r ific a tio n s h e e ts s h o u ld fu r n is h th e
r e m a r k s im m e d ia te ly .
T h e e x e c u tiv e s h o u ld c lo s e ly m o n ito r th e c o m p lia n c e o f th e a b o v e . A c t io n
m a y b e ta k e n a g a in s t th o s e w h o fa il to c om p ly w ith a b o v e .

A r e g is te r o f s to c k s h e e ts m a y b e m a in ta in e d b y th e e x e c u tiv e w ith th e
fo llo w in g in fo r m a tio n .
a ) S to c k s h e e t N o . a n d d ate .

298
 b) S to r e H o ld e r .
c) N a m e o f th e c u s to d ia n a n d d a e o f r e tir e m e n t.
d) V a lu e o f s to c k s h e e ts i.e. E x c e s s a n d S h o rta g e s e p a r a te ly .
e) H o w a n d W h e n th e s to c k s h e e t is c le a r e d ( B y r e p ly /w r ite off/r e c o v e r y ).
f) C lo s u r e a d v ic e d e ta ils is s u e d b y th e A c c o u n ts D e p a r tm e n t.

T h e r e p lie s fo r th e A c c o u n ts s h o u ld b e s e n t p r o m p tly fo r fin a lis a tio n o f s to c k

s h e e ts a n d a c tio n m a y b e ta k e n e ith e r to r e c o v e r th e lo s s o r to p r o c e s s fo r
w r ite o ff o r s u b m ittin g c le a r r e m a r k s fo r th e d is c r e p a n c ie s , b e fo r e th e s to c k
s h e e ts /a c c o u n t n o te s g e t o ld e r .

A c tio n m a y b e ta k e n to fin a lis e th e s to c k s h e e ts w e ll in a d v a n c e e s p e c ia lly

in r e s p e c t o f c u s to d ia n s w h o a r e d u e fo r r e tir e m e n t a s n o in tim a tio n is b e in g
r e c e iv e d fr o m e x e c u tiv e s in r e s p e c t o f s to c k s h e e ts p e n d in g a g a in s t th e m . T h is
w ill a ls o o b v ia te th e d e la y in fin a lis in g th e s e ttle m e n t d u e s .

A s th e tim e o f tr a n s fe r o f s ta ff fr o m o n e u n it to a n o th e r , th e p o s itio n o f
p e n d in g s to c k s h e e t s h o u ld fo r m a p a r t o f th e h a n d in g o v e r n o te.

In c a s e o f r e tir e m e n t o f c u s to d ia n s , th e p e r s o n a l B r a n c h s h o u ld g e t th e
“ N O D U E ” C e r tific a te fr o m th e e x e c u tiv e s a n d a c c o u n ts b e fo r e fin a lis in g th e
s e ttle m e n t d u e s .

A m o n th ly m e e tin g m a y b e h e ld w ith th e e x e c u tiv e a s w e ll a s a s s o c ia te d

a c c o u n ts o ffic e r s w h e r e in th e o u ts ta n d in g s to c k s h e e ts s h a ll b e r e v ie w e d a n d
n e c e s s a r y d ir e c tiv e s is s u e d p r o m p tly .

S d /- - -- - --
F A & C A O /W S T /S C .

* * * ** * * * ** * * ** * * * *

7 . C o p y o f F A & C A O /W S T /S C ‟s lr . N o . A S V /P O M /I d t. 3 0 - 4- 8 7 .

S u b : - C le a r a n c e o f o u t s t a n d in g s t o c k v e r if ic a t io n s h e e t s /s t o r e s d e b it s
r e la t in g t o t h e s t or e h o ld e r s d u e t o r e t ir e s h o r t ly.

T h e fo llo w in g m e a s u r e s a r e p r o p o s e d to b e a d o p te d to e x p e d ite c le a r a n c e
o f o u ts ta n d in g s to c k s h e e ts /sto r e s d e b its a g a in s t r e tir in g e m p lo y e e s .

A t p r e s e n t o n ly th e d e s ig n a tio n o f th e s to c k h o ld e r is s h o w n in th e s to c k
s h e e t, b u t w ith o u t n a m e a n d d a te o f r e tir e m e nt. B u t h er e a fte r th e n a m e o f th e
s to c k h o ld e r a n d h is d a te o f r e tir e m e n t s h o u ld b e in d ic a te d in th e s to c k s h e e t to
e n a b le th e e x e c u tiv e a n d th e a c c o u n ts o ffic e to p a y s p e c ia l a tte n tio n to th o s e

299
s to c k s h e e ts p e n d in g a g a in s s u c h s to c k h o ld e r s w h o a r e d u e to r e tir e w ith in th e
next one year.

N o in tim a tio n is b e in g r e c e iv e d fr o m th e e x e c u tiv e o ffic e r s in r e s p e c t o f

s to c k s h e e ts a lr e a d y p e n d in g a g a in s t th o s e s to c k h o ld e r s w h o a r e d u e to r e tir e
d u r in g th e n e x t o n e y e a r p e r io d . T h is in fo r m atio n s h o u ld q u ic k ly b e fu r n is h e d b y
th e e x e c u tiv e o ffic e c o n c e r n e d .

A s e p a r a te r e g is te r s h o u ld b e m a in ta in e d in th e a c c o u n ts o ffic e in r e s p e c t
o f s to c k s h e e ts p e n d in g a g a in s t th o s e s ta ff w h o a r e d u e to r e tir e w ith in th e n e x t
o n e y e a r . T h is r e g is te r s h o u ld b e r e v ie w e d e v e r y m o n th b y a J .A . G r a d e o ffic e r o f
fth e a c c o u n ts d e p a r tm e n t.

If in itia l r e m a r k s a r e n o t r e c e iv e d fr o m th e s to c k h o ld e r w ith in th r e e m o n th s
fr o m th e d a te o f r e c e ip t o f s to c k s h e e ts, th e a tte n tio n o f H O D s /D R M s s h o u ld b e
d r a w n fo r e x p e d itin g th e r e p lie s . O n c e th e r e m a r k s a r e r e c e iv e d , th e y s h o u ld b e
e x a m in e d b y th e a c c o u n ts o ffic e a n d in c a s e th e r e p lie s a r e n o t a c c e p ta b le to th e
a c c o u n ts , a n a c c o u n ts n o te w ill b e is s u e d to th e e x e c u tiv e w ith in 1 5 d a y s . T h e
e x e c u tiv e s h o u ld r e p ly to th e a c c o u n ts n o te s w ith in 1 5 d a y s o f its r e c e ip t. If th e
r e m a r k s a r e n o t a c c e p ta b le , b ip a r tite m e e tin g s h o u ld b e h e ld b e tw e e n th e
a c c o u n ts o ffic e r a n d th e c o n c e r n e d e x e c u tiv e o ffic e r to fin a lis e th e p e n d in g s to c k
s h e e ts . If, in s p ite o f th e b ip a r titie m e e tin g , th e r e is still d iffic u lty in c lo s in g th e s to c k
s h e e ts , th e c a s e s h o u ld b e b r o u g h t to th e n o tic e o f th e c o n c e r n e d a d m in is tr a tiv e
G r a d e o ffic e r .

T h s e H O D c o n c e r n e d s h o u ld n o m in a te a n a d m in is tr a tiv e G r a d e o ffic e r to
r e v ie w th e p o s itio n o f s u c h p e n d in g s to c k s h e e ts , o n c e in a m o n th .

S d / -- - -- - -- - -
F o r F A & C A O /W S T /S C .

* * * ** * * ** * * * ** * * ** *

8 . C o p y o f R a ilw a y B o a r d s lr .N o . 9 8 /C E - II/C S /2 d t. 4 - 8 - 9 9.

S u b : A d v a n c e C o r r e c t io n S lip t o R a ilw a y s P e r m a n e n t W a y
M a n u a l ( IR P W M ) 1 9 8 6 P a r a - 3 2 0 ( 1 ) a n d v 3 2 0 ( 3 ) .

M in is tr y o f R a ilw a y s ( R a ilw a y B o a r d ) h a v e d e c id e d th a t c o r r e c tio n /a d d itio n s

in th e e n c lo s e d C o r r e c tio n S lip N o .3 2 d t.4 - 8 - 9 9 in th e e x is tin g p a r a - 3 2 0 o f IR P W M
– 1986 m ay be m ade.

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 IN D IA N R A IL W A Y P E R M A N E N T W A Y M A N U A L 1 9 8 6 – E D IT IO N .

A D V A N C E C O R R E C T IO N S L IP N O .3 2 D A T E D 4 - 8 - 9 9 .

T h e e x is tin g p a r a 3 2 0 ( 1 ) m a y b e r e p la c e to r e a d a s u n d e r : -

“ C la s s if ic a t io n a n d u s e o f r ele a s e d m a t e r ial : A fte r a s e c tio n o f tr a c k h a s b e e n

r e n e w e d , th e r e le a s e d m a te r ia l s h a ll b e c a r e fu lly s o r te d o u t s o th a t g r e a te s t
p o s s ib le u s e m a y b e m a d e o f th e m . T h e y s h o u ld th e n b e c la s s ifie d b y th e
S r .S e c tio n E n g in e e r ( P .W a y ) . T o o ls a n d p la n t le ft o v e r s h o u ld a ls o b e c la s s ifie d
a n d a c tio n ta k e n o n th e ir d is p o s a l.

A n e w p a r a 3 2 0 ( 3 ) m a y b e a d d e d , a s b e lo w ; -

A c c o u n t a l o f r e le a s e d P .W a y m at e r ia ls :
a) T h e q u a n tity o f r e le a s e d m a te r ia ls fr o m e v e r y w o r k in c lu d e d fo r tr a c k
r e n e w a l/g a u g e c o n v e r s io n w ill b e b a s e d o n y a r d s tic k s fo r lo s s o f w e ig h t to b e
fix e d o n th e b a s is o f d a ta c o lle c te d d u r in g fo o t b y fo ot s u r v e y. If th e r e is m o r e th a n
o n e w o r k o n th e s a m e r o u te , n e a r to e a c h oth e r a n d u n d e r s im ila r g r o u n d
c o n d itio n s , o n ly o n e s e t o f y ar d s tic k s w o u ld s u ffic e .

b ) L is t o f m a te r ia ls lik e ly to b e r e le a s e d w ill b e p r e p a te d in d ic a tin g th e q u a n tu m o f

s u c h m a te r ia ls s e p a r a te ly a s s e c o n d h a n d ( S H ) a n d s c r a p fo llo w in g th e
in s tr u c tio n s g iv e n in th e p a r a 3 2 0 ( 2 ) a b o v e .

c ) W h ile s e c o n d h a n d m a te r ia ls w ill b e in d ic a te d o n ly in L e n g th /N o s . in c a s e o f
s c r a p m a te r ia ls , th e a c c o u n ta l w ill b e a s fo llo w s :

( i) R a ilw s – in le n g th , t h e n c o n v e r te d to w e ig h t.
( ii) S le e p e r s – N o s . s e p a r a te ly a s w h o le a n d in p a r ts a n d th e n
c o n v e r te d to w e ig h t.
( iii) F ittin g s & F a s tin g s – b y w e ig h t

d ) D u r in g fo o t b y fo o t s u r v e y , a c tu a l o b s e r v a tio n s w ill b e r e c o r d e d jo in tly b y P W I

a n d IS A /S to c k V e r ifie r g iv in g th e p e r c e n ta g e lo s s o f w e ig h t o v e r th e n e w
c o m p o n e n t fo r e a c h a n d e v e r y m a ter ia l lik e ly to b e d e c la r e d a s „S C R A P ‟. T h is c a n
b e d o n e b y a c tu a l w e ig h m e n t o f fe w r e p r e s e n ta tiv e s a m p le s .

e ) T h e y a r d s tic k s w ill th a n b e a p p r o v e d b y th e S r .D E N /D E N p e r s o n a lly b a s e d o n

th e r e p o r t d u ly te s t c h e c k e d b y A E N /D E N . T h e s e w ill s p e c ify th e m a x im u m
p e r c e n ta g e lo s s o f w e ig h t fo r d iffe r e n t c o m p o n e n ts u n d e r d iffe r e n t g r o u n d
c o n d itio n s a s p e r fo r m at g iv e n in th e a n n e x u r e – 3 /1 .

301
f ) T h e c o n v e r s io n to w e ig h t in c a s e o f e a c h o f th e ite m s fo r p u r p o s e o f a c c o u n ta l
w ill th e n b e d o n e b y th e S e c tio n E n g in e e r ( P .W a y ) o n th e b a s is o f th e s p e c ifie d
p e r c e n ta g e lo s s o f w e ig h t o v e r th e n e w c o m p o n e n ts . In c a s e , h o w e v e r , s o m e
a b n o r m a l v a r ia tio n o f w e ig h t is o b s e r v e d a fte r th e m a te r ia ls h a v e b e e n r e le a s e d
a n d th e p e r c e n ta g e lo s s is m o r e th a n th a t s p e c ifie d fo r th a t c a te g o r y , s p e c ific
ju s tific a tio n w ill h a v e to b e r e c o r d e d fo r th e s a m e b y th e S e n io r S e c tio n E n g in e e r
( P .W a y ) a n d a ll s u c h c a s e s w o u ld h a v e to b e c e rtifie d b y D E N /S r .D E N a fte r a c tu a l
s a m p le c h e c k in g a t s ite .

g) In c a s e h o w e v e r , th e a c tu a l lo s s a fte r r e le a s e is s e e n to b e lo w e r th a n th e
y a r d s tic k th e a c c o u n ta l w ill b e d o n e o n th e b a s is o f th e a c tu a l.

h ) A fte r a c tu a l r e le a s e s o f m a te r ia ls , th e S e c tio n E n g in e e r ( P .W a y ) w ill ta k e th e

r e le a s e s o n b o o k s o n th e b a s is o f s u m m a r y s h e e t a s p e r A n n e x u r e 3 /2.

i) T h e s e c tio n A E N w ill c a r r y o u t te s t c h e c k s to th e e xte n t of 2 0 % o f e a c h ite m

a n d m a k e e n tr ie s to th is e ffe ct in th e s u m m a r y s h e e t. T h e s e c tio n D E N /S r .D E N
w ill a ls o c a r r y o u t r a n d o n c h e c k s to e n s u r e th a t th e c a te g o r y a n d w e ig h t o f
r e le a s e s a r e c o r r e c t to th e m a x im u m p o s s ib le e x te n t.

j) T h e p e r io d ic a l r e tu r n s fo r tr a c k r e n e w a ls /g a u g e c o n v e r s io n s a r e to b e
s u b m itte d a t th e la id d o w n p e r io d ic ity a s p e r r u le s a n d th e e x is tin g p r o c e d u r e fo r
c h e c k in g s h o u ld b e s tr e a m lin e d to e n s u r e th a t th e r e tu r n s a r e lo o k e d in to d e ta il in
th e A E N ‟s o ffic e in N o s . a s a ls o th e ir c o n v e r s io n in w e ig h t. T h e r e tu r n s w ill b e
s p e c ific a lly c h e c k e d w ith r e g a r d to th e c o rr e c tn e s s o f in p u t/o u tp u t m ate r ia ls
h a v in g b e e n p r e p a te d o n th e b a s is o f in s tr u c tio n s g iv e n in p a r a 2 a b o v e .

k ) A s a n in te r n a l c h e c k b y th e d e p a r tm e n t, o n e o f th e w o r k s a c c o u n ta n ts in th e
d iv is io n w ith E n g in e e r in g d e p a r tm e n t o r w ith C o n s tr u c tio n d e p a r tm e n t s h o u ld b e
m a d e r e s p o n s ib le to c a r r y o u t m e th o d ic a l c h e c k s o f a ll M A S a c c o u n ts o f tr a c k
r e n e w a ls /g a u g e c o n v e r s io n w o r k s .

l) In c a s e s w h e r e th e tr a c k w o r k is to b e d o n e b y c o ntr a c to r, th e lis t o f r e le a s e d
m a te r ia ls s h a ll b e jo in tly p r e p a r e d o n th e b a s is o f a fie ld s u r v e y to b e c o n d u c te d
b y th e S r .S e c . E n g in e e r ( P .W a y ) a n d c o n tr a c to r s r e p r e s e n ta tiv e a fte r th e w o r k h a s
b e e n a w a r d e d b u t b e fo r e th e d is m a n tlin g w o r k is a llo w e d to c o m m e n c e . T h e
c o n tr a c to r s h a ll b e b o u n d to h a n d o v e r th e m a te r ia ls a c c o r d in g to th e d a id a g r e e d
lis t a n d s h o u ld b e r e s p o n s ib le fo r a n y s h o r ta g e s .

302
 L O S S O F W E IG H T O F R E L E A S E D S C R A P
( P .W A Y C O M P O N E N T S )

D E S C R IP T IO N O F W O R K :
F O O T B Y F O O T S U R V E Y C A R R IE D O U T B Y : - - - -- - -- - -- - -- R A IL W A Y
- - - -- - -- - -- - -- D IV IS IO N

DATE :

S .N o . D e s c r ip tio n o f W e ig h t o f M a x .% lo s s W e ig h t o f Rem aks

M a te r ia ls N e w ite m o f w e ig h t o n r e le a s e d
r e le a s e item

1. R a ils

2. S le e p e r s

a ) S te e l
b) C S T -9
c) W ooden

3. F is h P la te

4. T ie B a r

5. O th e r F ittin g s
a ) B e a r in g P la te s
b) ACB
c) ERC
d) Two way key,
O th e r fittin g s

- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -

* * * * * ** *

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9 . D IS P O S A L O F R E D U N D A N T L IN E S :

J O IN T P R O C E D U R E O R D E R F O R D IS P O S A L O F P E R M A N E N T W A Y
M A T E R IA L S O F R E D E N D A N T L IN E S /S ID IN G S O N “ A S IS W H E R E IS B A S IS ”
W IT H O U T D IM A N T L IN G A N D A S A “ L O T ”
- - - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- -- - -- - -- - -- - -- - -- - -

a . T h e fo llo w in g p r o c e d u r e s h a ll b e fo llo w e d fo r d is p o s a l o f p e r m a n e n t w a y
m a te r ia ls in r e d u n d a n t lin e s /s id in g s o n “ a s is w h e r e is b a s is ” b y lo t w ith o u t
d is m a n tlin g . T h e s e in s tr u c tio n s w ill s p e c ific a lly a p p ly o n ly fo r th e id e n tifie d a n d
a p p r o v e d r e d u n d a n t lin e s /s id in g s .

b . R e d u n d a n t lin e s /s id in g s a r e to b e id e n tif ie d a t th e d iv is io n a l le v e l, lin e s /s id in g s

p r o p o s e d fo r r em o v a l s h o u ld h a v e th e a p p r o v a l o f th e c om p e te n t a uth o r ity . In
r e s p e c t o f c a s e s w h ic h d o n o t r e q u ir e C R S s a n c tio n , d iv is io n c a n p r o c e s s th e c a s e
a fte r ta k in g a p p r o v a l o f C O M d ir e c tly w ith o u t r e fe r r in g th e m a tte r to C h ie f
E n g in e e r . In r e s p e c t o f c a s e s r e q u ir in g C R S s a n c tio n h o w e v e r th e p la n s w ith
C O M a p p r o v a l, s h o u ld b e s e n t to C h ie f E n g in e e r fo r a p p r o v a l a n d is s u in g
n e c e s s a r y s ig n a lin g p la n s b y S & T d e p a r tm e n t.

c .1 A fte r a p p r o v a l b y th e c o m p e te n t a u th o r ity a s p e r p a r a 2 a b o v e , th e P W I
c o n c e r n e d , a lo n g w ith th e IS A /A S V w ill a r r a n g e to c a r r y o u t fo o t - b y- fo o t s u r v e y of
th e r e d u n d a n t lin e s p r o p o s e d fo r d is m a n tle m e n t, a n d d e ta ils o f P .W a y m a te r ils
s h a ll b e jo in tly r e c o r d e d in a n in v e n to r y r e g is te r . r e le v a n t id e n tific a tio n p a in t
m a r k s s h a ll b e m a d e b y th e P W I in th e fie ld a s p e r a p r a 3 2 0 o f IR P W M . T h e s e
d e ta ils s h a ll a ls o in d ic a te th e r e le v a n t d e ta ils o f c la s s ific a tio n v iz ., c la s s II m a te r ia l
a s g iv e n b e lo w ;
c .2 T h e P W I a n d IS A /A S V s h o u ld a ls o r e c o r d d e ta ils o f o th e r P .W a y m ate r ia l
ly in g n e a r b y o n b o th s id e s o f s id in g s /R e d e n d a n t lin e in th e in v e n to r y r e g is te r .

d . W h ile c la s s II m a te r ia ls w ill b e in d ic a te d o n ly in le n g th s /n o s . in th e c a s e o f
s c r a p m a te r ia ls th e a c c o u n ta l w ill b e a s fo llo w s :

i) R a ils - in le n g th , th e n c o n v e rte d to w e ig h t.
ii) S le e p e r s - N o s . s e p a r a te ly a s fu ll le n g th a n d b r o k e n p ie c e s a n d
th e n c o n v e rte d to w e ig h t.
iii) F ittin g s & - B y w e ig h t
F a s te n in g s
iv ) P o in ts & - B y w e ig h t ( w h ic h in c lu d e s s w itc h r a ils , c h e c k r a ils
X in g s a n d c r o s s in g s ) .

e . W e ig h ts fo r ite m s o f P .w a y m a te r ia ls in th e r e d u n d a n t lin e s /s id in g s s h a ll b e
a r r iv e d a t b y s a m p le w e ig h m e n t, d o n e jo in tly b y P W I a n d IS A /A S V . T h e d e ta ls o f
te s t w e ig h m e n t d o n e to g e th e r w ith th e lo s s o f w e ig h t a r r iv e d a t fo r e a c h ite m s h a ll
b e jo in tly r e c o r d e d a n d s ig n e d b y P W I a n d IS A /A S V in th e in v e n to r y r e g is te r .
D e ta ils o f th e in v e n to r y r e c or d e d a s a b o v e b y lth e P W I a n d IS A s h a ll b e c h e c k e d

304
b y A E N o f th e s e c tio n a n d c la s s ific a tio n o f th e m a te r ia ls d o n e in te r m s o f 3 2 0 o f
IR P W M . A lo n g w ith th e a b o v e in v e n to r y , A E N o f th e c o n c e r n e d s e c tio n s h a ll a ls o
a r r a n g e to c a r r y o u t te s t w e ig h e m t o f r e p r e s e n ta tiv e s a m p le s fo r e a c h ite m o f
P .W a y m a te r ia ls in c lu d e d in th e in v e n to r y a n d c e r tify for th e c o r r e ctn e s s o f th e
lo s s o f w e ig h t fo r e a c h ite m e n te r e d e a r lie r b y P W I a n d IS A /A S V . S r .D E N w ill a ls o
c a r r y o u t te s t c h e c k s fo r th e w e ig h t o f th e P .W a y m a te r ia ls in c lu d e d in th e
in v e n to r y .

f . W h ile fo r c la s s III r a ils w e ig h t r e d u c tio n o f 5 % w ill a p p ly n o p e r c e n ta g e

r e d u c tio n o f w e ig h t s h a ll b e a llo w e d fo r c la s s II r a ils .

g .1 T h e a c tu a l p e r c e n ta g e o f r r e d u c tio n in w e ig h t fo r e a c h ty p e o f m a te r ia ls a s p e r
th e in v e n to r y b y P W I a n d IS A /A S V te s t c h e c k e d b y A E N a n d D E N /S r .D E N s h o u ld
b e w ith in th e r a n g e s p e c ifie d v id e A n n e x u r e - II o f R a ilw a y B o a r d le tte r N o . 9 4 /C E -
II/M P W /3 d t. 1 5 .7.9 4 ( e n c lo s e d a s A n n e x u r e - I). V a r ia tio n s b e y o n d th e r a n g e
s p e c ifie d in th e a b o v e s a id le tte r s h o u ld h a v e a p p r o v a l o f C T E .

g .2 S in c e d e liv e r y o f m a te r ia l in s u c h L in e s /S id in g s is b y L o t a n d n o t b y
w e ig h m e n t, a s s e s s m e n t o f w e ig h t o f P .W a y m a te r ia l s h o u ld b e a s r e a lis tic a s
p o s s ib le .

i. B a s e d o n a b o v e d e ta ils , s u r v e y s h e e t s h a ll b e p r e p a r e d b y c u s to d ia n fo r s u r v e y
o f th e m a te r ia ls a s s c r a p b y tw o D iv is io n a l E n g in e e r s . T h e s u r v e y s h e e t s h a ll
c o n ta in a ll r e le v a n t d e ta ils in c lu d in g th e m a te r ia ls , th e ir c la s s ific a tio n , w e ig h t
r e d u c tio n . S u r v e y s h e e t s h a ll a ls o in d ic a te b o th th e n u m b e r a n d w e ig h t fo r e a c h
m a te r ia l a s p e r th e c la s s ific a tio n a n d s ta n d a r d w e ig h t o f m a te r ia l. A lo n g w ith th e
s u r v e y s h e e t th e c u s to d ia n s h a ll a ls o a r r a n g e to s e n d a d e ta ile d s ig n e d s k e tc h
w ith s u ffic ie n t n u m b e r o f c o p ie s s h o w in g th e fo llo w in g : -

i) Id e n tific a tio n o f th e proposed redundant lin e s /s id in g s fo r d ip o s a l

p r o m in e n tly m a r k e d .

ii) T h e le n g th o f s id in g to b e d is m a n tle d w ith r e fe r e n c e to fix e d p o in ts .

iii) A ta b u la r s ta te m e n t o n th is s k e tc h s h o w in g th e d e ta ils o f th e m a te r ia ls to
b e r e le a s e d fr o m th e s id in g lik e R a ils , S le e p e r s , fittin g s p o in ts a n d
c r o s s in g s e tc . w ith th e ir N o s . w e ig h t, c la s s ific a tio n w tc . W o o d e n s le e p e r s
s h o u ld b e r e c la im e d b y th e c u s to d ia n .

iv ) D e ta ils o f th e m a te r ia ls w h ic h a r e r e q u ir e d to b e r e ta in e d b y th e c u s to d ia n
– to b e in d ic a te d s e p a r a te ly o n th e s ig n e d s k e tc h d u ly c e r tifie d b y A E N a n d
D E N /S r .D E N .

v ) It s h o u ld b e e n s u r e d “ o n g r o u n d ” th a t th e lin e s p la n n e d fo r d is p o s a l s h o u ld
b e fu lly d e lin k e d fr o m th e lin e s a d ja c e n t to th e lin e s p r o p o s e d fo r s a le . T h is
is p a r tic u la r ly n e c e s s a r y in th e c a s e o f y a r d lin e s .

305
j. S u r v e y s h e e t w ill b e fo r w a r d e d to C T E fo r a p p r o v a l a n d o n w a r d tr a n s m is s io n to
C M M /S a le s .

k . It s h o u ld b e e n s u r e d b y th e C u s to d ia n th a t th e r e is n o ta m p e r in g o f th e
m a te r ia ls in c lu d e d in th e s u r v e y s h e e t till s u c h tim e , th e r e d u n d a n t lin e s /s id in g is
a u c tio n e d a n d m a te r ia ls a r e h a n d e d o v e r to th e s u c c e s sfu l p u r c h a s e r .

l. T h e p r e - a u c tio n in s p e c tio n o f th e r e d u n d a n t lin e s s h o u ld b e d o n e b e fo r e th e

c o n d u c t o f th e a u c tio n b y th e r e p r e s e n ta tiv e o f th e a u c tio n c o n d u c tin g o ffic e r to
e n s u r e th a t p r o p e r m a r k in g s h a v e n e e d o n e a s p e r th e s k e tc h /d e ta ils in r e s p e c t o f
th e r e r d u n d a n t lin e p r o p o s e d fo r a u c tio n to a v o id a n y d is p u te a fte r th e a u c tio n
s a le is c o m p le te d . A c e r tific a te ( jo in tly is s u e d b y c u s to d ia n a n d s to r e s
r e p r e s e n ta tiv e ) s h o u ld b e r e c o r d e d to th is e ffe c t a fte r ta k in g in to a c c o u n t th e
d e ta ils r e c o r d e d v id e p a r a s 3 .1 a n d 3 .2.

m . T h e s id in g in q u e s tio n w ill b e h a n d e d o v e r to th e s u c c e s s fu l p u r c h a s e r b y
c u s to d ia n in th e p r e s e n c e o f IS A /A S V a n d A S IP F /IP F fo r d im a tle m e n t o n p r o o f o f
c le a r a u th o r ity is s u e d b y C O S o ffic e o r S c r a p D e p o t in c h a r g e .

n. A fte r h a n d in g o v e r th e r e le v a n t lin e /s id in g , th e p u r c h a s e r w ill b e fu lly

r e s p o n s ib le fo r th e d is m a n tlin g a n d r e m o v a l o f th e r e le a s e d m a te r ia ls . A n y
lo s s /d a m a g e th a t m a y a r is e fr o m th e d a te o f a c c e p ta n c e o f th e o ffer o f th e
s u c c e s s fu l p u r c h a s e r b y C O S to th e d ate o f c o m p le te r em o v a l o f a ll r e le a s e d
m a te r ia ls fr o m th e s ite ., d u e to th e ft, a c c id e n t, flo o d e tc ., s h a ll b e th e s o le
r e s p o n s ib ility o f th e p u r c h a s e r a n d n o c la im o n th is a c c o u n t w ill b e e n te r ta in e d b y
th e R ly s . u n d e r a n y c ir c u m sta n c e s .

o. it s h o u ld b e s p e c ific a lly u n d e r s to o d th a t th e p u r c h a s e r is p e r m itte d o n ly to

r e m o v e th e P .w a y m a te r ia ls a s p e r th e s c h e d u le s h o w n in th e s k e tc h g iv e n in th e
a u c tio n /te n d e r n o tic e .

p . T h e p u r c h a s e r s h a ll m a k e g o o d a ll d a m g e w h ic h m a y b e c a u s e d to a n y
p r o p e r ty o f r a ilw a y o r to a n y o th e r p e r s o n b y a n y a c t o f d e fa u lt o f th e p u r c h a s e r ,
h is a g e n ts , o r s e r v a n ts , in c o n n e c tio n w ith th e r e m o v a l o f a n y o f th e m a te r ia ls o r
o m is s io n to ta k e n e c e s s a r y p r e c a u tio n s p r o v id e d th a t th e C o n tr o lle r o f S to r e s m a y
a t h is o p tio n , m a k e g o o d s u c h d a m a g e a n d c h a r g e th e p u r c h a s e r w ith th e
e x p e n s e s th e r e o f.

q . T h e d e liv e r y o f th e r e le a s e d m a te r ia ls o f th e s id in g /r e d u n d a n t lin e s h a ll b e
jo in tly w itn e s s e d b y th e c u s to d ia n , IS A /A S V a n d A S IP F /IP F .

r . T h e g a te p a s s e s is s u e d s h a ll b e jo in tly s ig n e d b y th e c u s to d ia n , IS A /A S V ,
A S IP F /IP F . A ll r e le v a n t d e ta ils w ith r e fe r e n c e to th e m ate r ia ls lo a d e d /r e m o v e d
s h a ll b e e n te r e d c le a r ly o n th e g a te p a s s e s w h ic h s h a ll in c lu d e r a ils ( N o s .
in d iv id u a l le n g th s ) , s le e p e r s ( N o s .), fittin g s ( N o s .) a n d a ll o th e r r e le v a n t d e ta ils .

306
S d/- S d /- S d/-
C H IE F T R A C K F IN A N C IA L A D V IS E R C H IE F M A T E R IA L S
E N G IN E E R & C H IE F A C C O U N T S M A N G E R /S A L E S
SEC UND ER ABA D O F F IC E R /W O R K S H O P S SEC UND ER ABA D
& STO RES SE CU NDE RA BAD d t. 2 1 - 3 - 9 5.

* * * * * ** * * *

1 0 . R e f: S r .D E N /C o - o r d /U B L lr .N o .H /W 5 0 4 /2/ P o lic y d t.1 /8/9 5 .

N O R M S F O R P E R C E N T A G E O F W E IG H T FO R R E L E A S E D
P .W A Y S C R A P M A T E R IA L S .
S I.N o . D e s c r ip tio n o f M a te r ia ls B G /M G % A ge range
o f V a r a ia tio n

1. R a ils N o c h a n g e e x is tin g 5 % o f u n if o r m w e a r
a s p e r th e J o in t P C O N o .S .1 3 /8 /8 1 - 8 2 o f
3 0 /5 /9 3 to b e fo llo w e d

2. C S T - 9 L in k e d S le e p e r s BG 2 to 5 %
3. C S T - 9 L in k e d S le e p e r s MG 2 to 5 %
4. C S T - 9 P la te s BG 2 to 4 %
5. C S T - 9 P la te s MG 2 to 4 %
6. C I S tr in g P o ts BG 2 to 4 %
7. C I S tr in g P o ts MG 2 to 4 %
8. S T S le e p e r s BG 1 5 to 2 5 %
9. S T S le e p e r s MG 1 5 to 2 5 %
10. T ie B a r s BG 1 2 to 2 5 %
11. T ie B a r s MG 1 2 to 2 5 %
12. A C P la te s BG 2 to 8 %
13. A C P la te s MG 2 to 8 %
14. M S C a n te e d B e a r in g p la te s BG 1 0 to 2 5 %
15. M S C a n te e d B e a r in g p la te s MG 1 0 to 2 5 %
16. F is h P la te s BG 3 to 1 0 %
17. F is h P la te s MG 3 to 1 0 %
18. S te e l K e y s BG 1 0 to 2 5 %
19. S te e l K e y s MG 1 0 to 2 5 %
20. P la te s c r e w s /R a il S c r e w s B G /M G 5 to 4 0 %
21. R o u n d s p ik e s B G /M G 5 to 4 0 %

307
 1 1 . N O R M A L W E IG H T O F T R A C K C O M P O N E N T S

S I.N o . N o m e n C la tu r e o f Ite m s D r g .N o . W e ig h t

1 . ( i) R a ils 52 Kg. E D O - T 6 3 0 /5 5 1 .8 9 K g /m
( ii) R a ils 90 R E D O - T 6 3 0 /4 4 4 .6 1 K g /m
( iii) R a ils 75 R E D O - T 6 3 0 /3 3 7 .1 3 K g /m
( iv ) R a ils 60 R E D O - T 6 3 0 /2 2 9 .7 6 K g /m

2. S te e l th r o u g h S le e p e r s
fo r 5 2 /9 0 R R a ils BG T -460(m ) 7 8 .6 9 K g .
each
fo r 7 5 R R a ils BG T -10273 7 1 .8 0 K g .
fo r 7 5 R R a ils MG T -10271 3 3 .0 1 K g .
fo r 6 0 R MG T -10272 3 3 .0 1 K g .

3. C a s t Ir o n S le e p e r s
fo r 5 2 K g /9 0 R BG T -479(m )/ 4 3 .5 5 K g .
T -10221
fo r 7 5 R R a ils MG T - 4 9 8 /T - 4 3 9 ( m ) 2 4 .5 0 K g .
fo r 6 0 R R a ils MG T -10257 2 5 .0 7 K g .
fo r 6 0 R R a ils MG T -10232 2 5 .0 0 K g .

4. T ie B ars
fo r 5 2 K g ./9 0 R R a ils BG T -404(m ) 1 2 .6 2 K g .
fo r 7 5 R /6 0 R R a ils MG T -433 (m ) 6 .4 5 K g .
fo r 9 0 R R a ils MG T -2368 8 .9 9 6 K g .

5. M S C o tte r s T -401 (m ) 0 .3 7 0 K g .
____________ _________ ________ ________ _________ ________ _________ __
S I.N o . N o m e n C la tu r e o f Ite m s D r g .N o . W e ig h t

6. F is h P la te s
fo r 5 2 K g R a ils T -090(m ) 1 4 .3 5 5 K g .
fo r 9 0 R R a ils T -1 (m ) 1 3 .0 5 5 K g .
fo r 9 0 R R a ils T -059 (m ) 9 .7 7 0 K g .
fo r 7 5 R R a ils T -060 (m ) 6 .7 9 0 K g .
fo r 6 0 R R a ils T -061(m ) 4092 Kg.

7. F is h B o lt s w ith N u ts
F o r 5 2 K g /9 0 R /7 5 R R a ils T -1501 0 .9 4 0 K g .
F o r 6 0 R R a ils T -11502 0 .6 5 4 K g .

308
8. C o m b in a tio n F is h P la te s
fo r 9 0 R /5 2 K g C S O /C 1 9 0 0 ( m ) / 48Kg. Set
C S O /C /1 9 0 1 ( m ) o f ( 4 N o s .)
F o r 7 5 /6 0 R T - 1 0 4 9 /1 0 4 9 4 3 6 K g .( 4 N o s )

9. Two W ay Keys
fo r 5 2 /9 0 R /7 5 R R a ils T -405(m ) 0 .4 8 5 K g
fo r 6 0 R R a ils T -413 (m ) 0 .4 3 0 K g .

10. S te e l K e y s O v e r s iz e s R D S O /T - 5 8 0 0 .7 7 3 K g .

11. Dog S p ik e s T -276 (m ) 0 .3 8 5 Kg.

Dog S p ik e s T -277 (m ) 0 .3 3 5 Kg.
Dog S p ik e s T -278 (m ) 0 .3 0 5 Kg.
Dog S p ik e s T -279 (m ) 0 .2 8 5 Kg

12. R o u n d S p ik e s
1 6 0 m m lo n g T -019 (m ) 0 .4 5 9 K g .
1 5 0 m m lo n g T -018 (m ) 0 .4 3 9 K g .

13. P la te s c r e w s 2 0 m m D ia
1 2 0 m m lo n g T -10679 0 .3 6 5 K g .
1 3 5 m m lo n g T -10678 0 .3 8 5 K g .
1 6 0 m m lo n g T -10677 0 .4 1 5 K g .

14. R a il S c r e w s 2 2 m m D ia
1 1 0 m m lo n g T -10674 0 .4 3 0 K g .
1 2 0 m m lo n g T -10673 0 .4 5 5 K g .
1 3 5 m m lo n g T -10675 0 .4 7 3 K g .

15. F la t B e a r in g P la te s
fo r 5 2 K g /9 0 R R a ils T -1994 (m ) 8 .7 2 0 K g .
F o r 7 5 R R a ils T -12545 3 .5 7 0 K g .
____________ _________ ________ ________ _________ ________ _________ __
S I.N o . N o m e n C la tu r e o f Ite m s D r g .N o . W e ig h t

16. M S C a n te e d B e a r in g P la te s
a ) w ith S q u a r e h o le s
fo r 5 2 K g /9 0 R R a ils T -10430 6 .2 7 0 K g .
fo r 7 5 R R a ils T -10431 3 .3 0 0 K g .
b ) w ith R o u n d h o le s
fo r 5 2 K g /9 0 R R a ils RT- 516 6 .2 1 0 K g .
fo r 7 5 R R a ils RT- 664 3 .3 4 0 K g .

309
17. A C B P la te s
w ith O n e k e y T -10141 1 0 .7 6 K g .
W ith T w o k e y s T -10142 1 1 .2 6 K g .

18. A C B P la te s to fo ur h o le s
fo r 5 2 K g /9 0 R R a ils T -10151 1 1 .2 0 K g .
fo r 7 5 R R a ils T -1015 2 9 .0 0 K g

19. A C B P la te s o f T h r e e h o le s
fo r 7 5 R R a ils T -10146 8 .0 0 K g .
fo r 6 0 R R a ils T -10148 8 .0 0 K g .

20. L e v e l X in g C h a ir s
fo r 5 2 K g /9 0 R R a ils R D S O /T - 3 2 7 8 1 6 .5 0 K g .

21. S lid e C h a ir s fo r W o o d e n L a y o u t
fo r 5 2 K g R a ils T -4930 (m ) 1 9 .1 0 K g .
fo r 9 0 R R a ils T -4931 (m ) 1 9 .1 0 K g .
fo r 7 5 R R a ils T -19504 9 .1 0 K g .
fo r 6 0 R R a ils T -19506 9 .4 0 K g .

22. E la s tic R a il C lip s

ERC T -1892 1 .0 0 K g .
E R C F lo t T o e T -3700 1 .0 0 K g .
E R C m m III w ith fla t to e T -3701 0 .9 1 0 K g .
E R C m m II w ith fla t to e T -3722 0 .6 0 0 K g .

23. S in g le C o il S p r in g W a s h e r s T -10772 0 .5 2 6 K g .
24. D o u b le C o il S p r in g W a s h e r s T -1878 0 .8 0 7 K g .
25. P a c k in g P la te s /P ie c e s T -023(m ) 0 .6 7 3 K g .
26. P a c k in g P la te s /P ie c e s T -026 (m )
27. M S Cug T -083(m ) 2 .0 3 K g .
28. T ie P la te s R T -3048 9 3 .3 4 K g .
29. T ie P la te s R T - 3 0 2 5 /T R /3 0 2 6 1 7 3 .2 9 8 K g .
30. M e ta l L in e r s
fo r 5 2 K g R a il w ith E R C D r g .N o T 3 7 0 0 T -3738 0 .2 8 3 K g .
fo r 5 2 K g /9 0 R T - 3 7 2 2 T -3739 0 .1 9 6 K g .
fo r 6 0 K g /5 2 K g T - 3 7 0 1 T -3740 0 .2 6 4 K g .

31. M S B racket T -10740 1 .0 0 3 3 K g .

32. R a ils 5 0 R 2 4 .8 0 K g /m
R a ils 6 0 K g 6 0 .3 4 K g /m
R a ils 8 5 L b s 4 2 .1 6 K g /m
R a ils 6 6 ¼ lb s 2 5 .0 0 K g /m

310
____________ _________ ________ ________ _________ ________ _________ __
S I.N o . D e s c r ip tio n o f M a te r ia l BG / R a il D r g .N o . U n it
MG Sec.

1. R a ils 5 2 K g /9 0 BG T 12, T 18 Tonnes

R a ils 7 5 R /6 0 R MG -- Tonnes

2. F is h P la te s BG / T 9 0 ( m ), T 5 9 , P a ir s
MG T 60, T 61 (m )
3. F is h B o lts w ith N u ts B G /M G --- Nos.

4. S le e p e r s
a ) W o o d e n u n tr e a te d BG --- Nos.
b ) W o o d e n tr e ate d BG
c ) C S T 9 P la te s BG 5 2 /9 0 R T 478(m ) P a ir s
d ) S te e l th r o u g h s le e p e r s
F ir s t Q u a lity BG T 9 Nos.
e ) S te e l th r o u g h s le e p e r s
S e c o n d q u a lity BG T 29 Nos.

5. S le e p e r s
a ) W o o d e n u n tr e a te d MG Nos.
b ) W o o d e n tr e ate d
c ) C S T 9 P la te s MG 9 0 R /7 5 R / P a ir s .
60R

6. C o n c r e e te S le e p e r s BG M o n o B lo c k Nos.

7. W o o d e n S le e p e r s S p e c ia l B G /M G Cum .

1 . F ittin g s fo r C o n c r e e te
S le e p e r s
a ) E la s tic R a il c lip s BG Nos.
b) G rooved R ubber
s o le p la te s BG T 382 Nos.
c ) S te e l L in e r s 4 m m th ic k BG CSO 645 Nos.
d ) In s u la tio n o f L in e r s BG Nos.
9. F ittin g s fo r ste e l th r o u g h
S le e p e r s
a ) M o d ifie d L o o s e J a w s Nos.
b ) E la s tic R a il C lip s Nos.
c ) G r o o v e d R u b b e r S o le
p la te s Nos.

311
10. a ) O n e k e y B e a r in g BG 52Kg/ T 10141 Nos.
p la te A n ti c r e e p 90R
b) Two Keys BG 90R T 10142 Nos.
c) Two Keys MG 90R T 2552 Nos.
d) Two Keys MG 60R T 10148 Nos.
e) Two Keys MG 75R T 10146 Nos.
f) S in g le K e y MG 90R -- - Nos.

C L A S S IF IC A T IO N A N D A C C O U N T A L O F S W IT C H E S A N D C R O S S IN G S

S I. D e s c r ip tio n o f BG / S le e p e r R a il D r g. N o . U n it
No. M a te r ia ls MG C /o Sec.

1. a ) 1 N 1 2 C r o s s in g s BG w 52Kg TA 5269 S e ts
b ) 6 4 0 0 m m or s w itc h e s BG w „‟ T A 5270(m ) „‟
A d v . A lt – 3
c) 7730m m (C urved) BG w „‟ TA 20172 „‟
A d v . A lt – 3
2. a ) 1 N 1 2 C r o s s in g s BG w 90R T A 5271(m ) „‟
A d v . A lt – 2
b ) 6 4 0 0 m m or s w itc h e s BG w „‟ T A 5272(m ) „‟
A d v . A lt. - 3
c ) 7 7 5 0 m m or s w itc h e s BG w „‟ TA 20126 „‟
A d v . A lt. – 5
3. a ) 1 N 1 6 C r o s s in g s BG w 52Kg T A 2 0 1 4 2 A lt.- 1 „‟
b ) 9 7 5 0 m m or ( C u r v e d ) BG w „‟ TA 20143 „‟

4. a ) 1 N 1 6 C r o s s in g s BG w „‟ T A 2 0 1 4 3 A lt. „‟
b ) 9 7 5 0 m m or ( C u r v e d ) BG w „‟ TA 20139 „‟

5. a ) 1 N 8 ½ C r o s s in g s BG w „‟ TA 20185 „‟
A d v . A lt – 4
b ) 4 7 2 5 m m or s w itc h e s BG w „‟ TA 20106 „‟
c ) 6 4 0 0 m m or C u r v e d
S w itc h e s BG w „‟ TA 20197 Adv „‟

6. a ) 1 N 8 ½ C r o s s in g s BG w 90R TA 20111 Adv „‟

b ) 4 7 2 5 m m or S w ith c e s BG w „‟ TA 20112 Adv „‟
c) 6400m m (curved) BG w 90R TA 20140 Adv „‟

7. a ) 1 N 1 2 C r o s s in g s BG s 52Kg TA 20803 Adv „‟

b ) 6 4 0 0 m m or s w itc h e s BG s „‟ T A 2 0 8 0 2 „‟ „‟

312
8. a ) 1 N 1 2 C r o s s in g s BG s 90R TA 20808 A. A. 1 „‟
b ) 6 4 0 0 m m or s w itc h e s BG s „‟ TA 20809 A. A. 2 „‟

9. a ) 1 N 8 ½ C r o s s in g s BG s 52Kg TA 20805 A. A. „‟
b ) 4 7 2 5 m m or s w itc h e s BG s „‟ TA 20830 A. A. 2 „‟
c) 6400m m C urved BG s „‟ TA 20836 A. A. 1 „‟

10. a ) 1 N 8 ½ C r o s s in g s BG s 90R T A 2 0 8 1 2 A . A . 1 „‟
b ) 4 7 4 5 m m or s w itc h e s BG s „‟ T A 2 0 8 1 1 A . A . 3 „‟
c ) 6 4 0 0 m m or S w itc h e s
(C urved) BG s „‟ TA 20823 A. A. „‟

11. a ) 1 N 1 2 C r o s s in g s MG w 75R T A 2 0 4 0 3 A lt. 3 „‟

b ) 5 4 2 5 m m or S w itc h e s MG w „‟ T A 2 0 4 0 2 A lt. 2 „‟
c ) 6 7 0 0 m m or C u r v e d MG w „‟ T A 2 0 4 0 5 A lt. 2 „‟

12. a ) 1 N 1 2 C r o s s in g s MG w 60R T A 2 0 4 0 6 A lt. 2 „‟

b ) 5 4 8 5 m m or s w itc h e s MG w „‟ T A 2 0 4 1 1 A lt. 2 „‟

13. a ) 1 N 8 ½ C r o s s in g s MG w 75R TA 20406 A. A. 2 „‟

b ) 4 1 1 5 m m or S w itc h e s MG w „‟ TA 20405 A. A. 3 „‟
c) 5500m m or C urved MG w „‟ TA 20452 A. A. 3 „‟
S w itc h e s

14. a ) 1 N 1 2 C r o s s in g s MG s 75R T A 2 0 1 0 0 3 A .A . 3 „‟
b ) 5 4 8 5 m m or S w itc h e s MG s „‟ T A 2 0 1 0 0 2 A .A . 1 „‟

15. a) 6 7 0 0 m m or S w itc h e s MG w 60R TA 20467 A. A. 2 „‟

b) 1 N 8 ½ C r o s s in g s MG w „‟ TA 20409 A. A. 2 „‟
c) 4 1 1 5 m m or S w itc h e s MG w „‟ TA 20408 A. A. 2 „‟
d) 5 5 0 0 m m o r S w itc h e s MG w „‟ TA 20417 A. A. 3 „‟
C urved

16. a ) 1 N 1 2 C r o s s in g s MG s 60R T A 2 1 0 1 2 A .A .1 N o s .
b ) 5 4 8 5 m m or s w itc h e s MG s „‟ T A 2 1 0 1 1 A .A .5 „‟

17. a ) 1 N 8 ½ C r o s s in g s MG s 75R TA 21004 Nos.

b ) 4 1 1 5 m m or s w itc h e s MG s „‟ T A 2 1 0 0 5 A .A .3 „‟

18 a ) 1 N 8 ½ C r o s s in g s MG s 60R T A 2 1 0 0 9 A .A .1 N o s .
b ) 4 1 1 5 m m or s w itc h e s MG s „‟ T A 2 1 0 0 8 A .A .1 „‟

19. 1 N 8 ½ D ia m o n d C r o s s in g B G /
w ith d o u b le s lip s MG s 60R T A 2 0 1 4 6 A .A .1 „‟

313
20. 1 N 8 ½ D ia m o n d C r o s s in g M G
w ith d o u b le s lip s s 60R T A 2 0 1 4 6 A .A .1 „‟

21. F o llo w in g S tr e tc h e r B a r s BG Nos.

22. F o llo w in g S tr e tc h e r B a r s MG Nos.

23. L e a d in g s tr e c tc h e r B a r s BG „‟

24. L e a d in g s tr e c tc h e r B a r s MG „‟

25. D ia m o n d X in g in 1 N 8 ½ MG 90R Set

s tr a ig h t

26. X in g 1 N 1 6 MG 60R S e ts

27. T u r n O u t B o lts M G /B G T -10366 Nos.

28. S te e l s le e p e r s fo r
c o m p le te d L a y o u t 1 N 8 ½ B G 90R S e ts

29. S te e l s le e p e r s fo r c m p le te d
la y o u t MG 60R S e ts

30. S tr e tc h e r B a r A s s e m b ly T -10381/
c o m p le te d in s u la te d BG 90R T -10382 S e ts

31. P o in t b o x e s w ith P W I R o d s ,
h a n d le v e r e tc ., (fu ll s e t) Nos.

32. M S L u g s fo r p o in ts MG 90R „‟

33. B r a c k e ts fo r s tr e t c h e r B a r s „‟ „‟

34. P o in t le v e r b o x s p r in g BG 90R „‟

35. S w itc h e s 1 n 1 6 MG 60R S e ts

314
 B o lt s f o r P o in t s a n d C r o s s in g s B G 2 5 m m D ia

S I. D e s c r ip tio n o f BG R a il D rg. N o. U n it
No. M a te r ia ls Sec.

1. 25 x 90m m BG T 11504 Nos.

2. 25 x 100m m „‟ T 11505 „‟
3. 25 x 110m m „‟ T 11506 „‟
4. 25 x 120m m „‟ T 11507 „‟
5. 25 x 130m m „‟ T 11508 „‟
6. 25 x 140m m „‟ T 11509 „‟
7. 25 x 150m m „‟ T 11510 „‟
8. 25 x 160m m „‟ T 11511 „‟
9. 25 x 170m m „‟ T 11512 „‟
10. 25 x 180m m „‟ T 11513 „‟
11. 25 x 190m m „‟ T 11514 „‟
12. 25 x 200m m „‟ T 11515 „‟
13. 25 x 210m m „‟ T 11516 „‟
14. 25 x 220m m „‟ T 11517 „‟
15. 25 x 230m m „‟ T 11518 „‟
16. 25 x 240m m „‟ T 11519 „‟
17. 25 x 250m m „‟ T 11520 „‟
18. 25 x 260m m „‟ T 11521 „‟
19. 25 x 270m m „‟ T 11522 „‟
20. 25 x 280m m „‟ T 11523 „‟
21. 25 x 290m m „‟ T 11524 „‟
22. 25 x 300m m „‟ T 11525 „‟
23. 25 x 310m m „‟ T 11526 „‟
24. 25 x 320m m „‟ T 11527 „‟
25. 25 x 330m m „‟ T 11528 „‟
26. 25 x 340m m „‟ T 11529 „‟
27. 25 x 350m m „‟ T 11530 „‟
28. 25 x 360m m „‟ T 11531 „‟
29. 25 x 370m m „‟ T 11532 „‟
30. 25 x 380m m „‟ T 11533 „‟
31. 25 x 390m m „‟ T 11534 „‟
32. 25 x 400m m „‟ T 11535 „‟
33. 25 x 410m m „‟ T 11536 „‟
34. 25 x 420m m „‟ T 11537 „‟
35. 25 x 430m m „‟ T 11538 to T 1 1 5 4 8 „‟
36. 25 x 440m m „‟ „‟
37. 25 x 450m m „‟ „‟
38. 25 x 460m m „‟ „‟
39. 25 x 470m m „‟ „‟
40. 25 x 480m m „‟ „‟
41. 25 x 490m m „‟ „‟

315
42. 25 x 500m m „‟ „‟
43. 25 x 510m m „‟ „‟
44. 25 x 520m m „‟ „‟
45. 25 x 530m m „‟ „‟
46. 25 x 540m m „‟ „‟
47. 250 X 12m m „‟ 90R T 3167(m ) „‟
48. C r o s s in g T ie P la te s „‟ 52Kg. T 15038 „‟
( 1 N 1 6 T u r n o u t)
49. C r o s s in g 1 N 1 2 „‟ 52Kg. T 3164 „‟
50. C r o s s in g 1 N 1 6 „‟ 8 0 lb s . T 15033 „‟
51. C r o s s in g 1 N 8 ½ „‟ 52Kg. T 15003 „‟
52. C r o s s in g 1 N 1 2 „‟ 9 0 lb s . T 15005 „‟
53. C r o s s in g 1 N 8 ½ „‟ 9 0 lb s . T 15011 „‟
54. S lid e C h a ir s „‟ 52Kg T 4930 (m ) „‟
S lid e C h a ir s „‟ 52Kg T 4930 - A (m ) „‟
S lid e C h a ir s „‟ 52Kg T 19501 „‟
S lid e C h a ir s „‟ 52Kg T 49 31 (m ) „‟
S lid e C h a ir s „‟ 52Kg T 19505 „‟
55. S p h e o r ic a l W a s h e r s „‟ T 023 (m ) „‟
5 2 K g /9 0 R /7 5 R
56. S tu d B o lts ( T h ic k th in h e a d ) „‟ T 11623 „‟
57. S tu d B o lts ( T h ic k th in h e a d ) „‟ T 11624 „‟
58. M oon W ashers 3m m „‟ 5 2 /9 0 R EDO T 900 „‟
59. M oom w ashers 6m m „‟ EDO T 904 „‟
60. A B o lts fo r S tr e tc h e r s B a r s „‟ T 10366 „
61. B B r a c k e ts fo r S tr etc h e r „‟ T 10381 „‟
Bar Box
62. C C o m p le te S tr e tc h e r B a r
B o x A s s e m b ly „‟ T 10382 „‟
63. X in g T ie P la te s
( In s u la te d 1 N 8 ½ ) „‟ 90R T 15075 „‟

P o in t s a n d C r o s s in g s B o lt s 2 2 m m D ia

S I. D e s c r ip tio n o f MG R a il D rg. N o. U n it
No. M a te r ia ls Sec.

1. 22 x 110m m MG T 11550 Nos.

2. 22 x 120m m „‟ T 11551 „‟
3. 22 x 130m m „‟ T 11552 „‟
4. 22 x 140m m „‟ T 11553 „‟
5. 22 x 150m m „‟ T 11554 „‟
6. 22 x 160m m „‟ T 11555 „‟
7. 22 x 170m m „‟ T 11556 „‟

316
8. 22 x 180m m „‟ T 11557 „‟
9. 22 x 190m m „‟ T 11558 „‟
10. 22 x 200m m „‟ T 11559 „‟
11. 22 x 210m m „‟ T 11560 „‟
12. 22 x 220m m „‟ T 11561 „‟
13. 22 x 230m m „‟ T 11562 „‟
14. 22 x 240m m „‟ T 11563 „‟
15. 22 x 250m m „‟ T 11564 „‟
16. 22 x 260m m „‟ T 11565 „‟
17. 22 x 270m m „‟ T 11566 „‟
18. 22 x 280m m „‟ T 11567 „‟
19. 22 x 290m m „‟ T 11568 „‟
20. 22 x 300m m „‟ T 11569 „‟
21. 22 x 310m m „‟ T 11570 „‟
22. 22 x 320m m „‟ T 11571 „‟
23. 22 x 330m m „‟ T 11572 „‟
24. 22 x 340m m „‟ T 11573 „‟
25. 22 x 350m m „‟ T 11574 „‟
26. 22 x 360m m „‟ T 11575 „‟
27. 22 x 370m m „‟ T 11576 „‟
28. 22 x 380m m „‟ T 11577 „‟
29. 22 x 390m m „‟ T 11578 „‟
30. 22 x 400m m „‟ T 11579 „‟
31. 22 x 410m m „‟ T 11581 „‟
32. 22 x 420m m „‟ T 11582 „‟
33. 22 x 440m m „‟ T 11583 „‟
34. 22 x 450m m „‟ T 11584 „‟
35. 22 x 460m m „‟ T 11585 „‟
36. 22 x 470m m „‟ T 11586 „‟
37. S w itc h T ie P la te s „‟ 75R T 15005 „‟
(220m m x 12m m )
38. S w itc h T ie P la te s „‟ 60R T 15010 „‟
(220m m x 12m m )
39. C r o s s in g T ie P la te s „‟ 75R T 15004 „‟
1 N 12 T urn out
40. C r o s s in g T ie P la te s „‟ 75R T 15008 „‟
1 N 8 ½ T urn out
41. C r o s s in g T ie P la te s „‟ 60R T 15018 „‟
1 N 12 T urn out
42. S lid e C h a ir s „‟ 75R T 19504 „‟
S lid e C h a ir s „‟ „‟ T 1 9 5 0 4 /A „‟
43. S p h e o r ic a l W a s h e r s „‟ 60R T 19506 „‟
44. S p h e o r ic a l W a s h e r s „‟ „‟ T 1 9 5 0 6 /A „‟
45. C r o s s in g T ie P la te s „‟ 60R T 15009 „‟
1 n 8 ½
46. M oon W ashers 3m m „‟ 7 5 /6 0 R EDO T 901 „‟

317
47. M oon W ashers 6m m „‟ EDO T 905 „‟
48. S tu d B o lts T h ic k & „‟ T 1 1 6 2 5 /1 1 6 2 6 „‟
T h in h e a d
49. a ) B o lts fo r S tr etc h e r B a r s „‟ T 10374
b ) B r o c k e ts fo r Str e tc h e r B a r s
c ) C o m p le te S tr e tc h er B a r „‟
A s s e m b ly
50. P la in w a s h e r s „‟ „‟

318