Introduction to Noting and drafting

1. Action on receipt of dak, speed with accuracy has to be used.

2. Simplified and pre-structured note sheets for repetitive work should be ready.
3. E file has Notes, Correspondences, Draft communication, References, Linked files (actionable files),
Attached files (linked for reference purposes).
4. 2 file numbering methods:- Functional file numbering system, File numbering based on subject
classification or Conventional File Numbering System.
5. In functional file numbering system, basic head (for function like establishment, welfare), primary (main
activity- for subject), secondary (sub-subject), tertiary heads (factors) are used.
6. “Docketing” means making of entries in the notes portion of a file about the serial number assigned to
each item of correspondence
7. Only active files are available for linking/attaching. The files to be linked or attached must be available in
the user’s account.
8. Part file is used when the main file on a subject is not likely to be available for some time or it is desired to
consult simultaneously two or more sections or officers
9. A part file shall be merged with the main file after giving fresh referencing.
10. Two urgency gradings authorized for use on cases are 'Immediate’ and 'Priority'. Label “Immediate‟ is for
'prompt attention’ (in time-bound manner). Priority label is for cases which need precedence of others of
ordinary nature.
11. The Manual of Office Procedure defines a "Note" as "The remarks recorded on a case to facilitate its
disposal”.
12. A note contains Facts and Figures, Rules, Law, Procedure and precedents, as also the views of other
Divisions/ Departments, which might have been consulted.
13. Note-sheet cannot be tampered or altered. So, Note is more important from a Legal angle also.
14. A note is submitted either to seek approval of the competent authority or for information.
15. ‘Verbatim reproduction’ of extracts from or paraphrasing of the paper under consideration, fresh receipt,
or any other part of correspondence or notes on the same file, should also be avoided.
16. Commands- Check up : FACTS, Supply : MISSING FACTS, Refer : RULES/REGULATIONS, QUOTE :
PRECEDENT, Suggest : ALTERNATIVES, Assess : IMPLICATIONS
17. Size of note-sheet :- strategic and operational, problem solving, decision making - max, correspondence
handling and routine work- min and unnecessary cases – no noting.
18. ID note (inter –departmental note):- for communication between departments/ ministries
19. In ID notes, if a reference from the other Department seeks the advice or concurrence of the receiving
Department and requires detailed examination, such examination will normally be done separately through
notes in a ‘shadow file’.
20. A shadow file contains photo copy of all the relevant correspondence portion
21. In Shadow file, the decision or the observation approved by the competent authority will then be
recorded on the file of the other Department preferably at the level of AGM/US clearly indicating the
level at which the decision was taken; and return the original file to the owner Department.
22. corrigendum of office order is issued if there is slight modification in the order with the approval of
competent authority who has given approval of the order.
23. 5 Types of notes: Ephemeral cases (no noting needed), Routine or Repetitive Cases (pre-structured
standard notes), Correspondence Handling Cases (short note of few lines), Problem Solving Cases
 (structured and detailed note); Policy and Planning Cases (detailed note with various aspects, implication
and expected outcomes)
24. For Ephemeral notes, SO should write why no action is needed for such communication and it should be
kept in File “O” bundle and destroyed on 31st December of every year. Or returned to originator.
25. Routine or Repetitive Cases e.g. sanctioning of leave, car advance, pension cases, release of grant-in-aid,
giving vigilance clearance, etc. It should possibly contain check list for easy of work.
26. Problem Solving Cases:- (1)What is the problem?, (2) How has it arisen?, (3) What are the provisions of Act,
Rule, Policy or Precedent?, (4) What are the possible solutions?, (5) Which is the best solution proposed
and Why?, (6) What will be the consequences (implications) of the proposed solution?, (7) Is any inter-
departmental consultations needed? If so, with whom and how?, (8) Who is the competent authority?
27. A note for policy and planning case should have :- a. Problem, b. Additional Information, c. Rule, policy
etc, d. Precedents, e. Critical analysis, f. Concluding paragraph
28. Most problem solving and policy cases are initially correspondence handling cases to collect the requisite
inputs. During the final stages they are either problem solving or policy case.
29. After a final decision is taken by the competent authority, he may have the fair communication made for
his signature, or authorize its issue under signature of an officer.
30. All draft communications put up for approval must be specified accordingly by writing ‘Draft’ at top centre.
31. The officer approving the issue of a draft appends his initials with the date on the draft, if necessary, after
editing.
32. All drafts put up on a file should bear the file number.
33. When two or more communications are to be issued from the same file to the same addressee on the same
date, a separate serial number may be inserted before the numeral identifying the year to avoid confusion
in reference. e.g., A-11011/5(i)/200119- Estt., A-11011/5(ii)/2019-Estt.
34. Short oblique lines should be drawn at appropriate places in the margin for ready reference by the Dealing
Officers who fair and compare the draft with the fair.
35. Draft is to be prepared in double space to provide space between the lines for editing by officers.
36. Urgency grading to the draft is to be so marked by or under the orders of an officer not lower in rank than
a Section Officer.
37. Drafting skills: Commands : a. Identity – SENDER, b. Adopt - RIGHT FORM, c. Visualise – RESPONSE, d.
Express - CLARITY, CONSISTENCY, UNIFORMITY, e. Avoid - REDUNDANCY, VERBOSITY, CIRCUMLOCUTION,
REPETITION, f. Summarise - COMPLEX & LENGTHY
38. We should try to EXPRESS rather than IMPRESS.
39. no communication, other than that of a classified nature or a demi- official letter, should be addressed or
marked to an officer by name
40. Remember the 6 C‟s, (Clarity, Completeness, Conciseness, Consideration, Courtesy, Correctness)
41. 05 Types of written communications :- Letters (corresponding with other Government/private
departments, heads of attached and subordinate offices, public enterprises, statutory authorities, public
bodies and members of public), Demi official letters (by one Government officer with another with the
purpose of drawing his/her personal attention in an official matter of importance and/or urgency), Office
Memorandum (used for communicating decisions to other departments including its attached and
subordinate offices. It is used for calling for or providing information), Office Order (for issuing
instructions/ intimation in routine internal administrative matters, e.g., grant of regular leave etc.), Order
(for financial sanctions, final orders in disciplinary cases).
42. Copies of orders are not addressed to anyone but are endorsed to all the persons/authority concerned.
43. Notification: This form is used in notifying promulgation of statutory rules and orders, appointments and
promotions of certain categories of officers etc. through publications in the Gazette of India.
44. Resolution: for making public announcement of decisions of government in important matters of policy.
Resolutions are published in the Gazette of India.
45. Press Note:- when it is proposed to give wide publicity to a decision of government through media.
46. Endorsement: It is used when a copy of a communication is proposed to be forwarded to parties other
than the one to which it is addressed.
47. Minutes: A record of discussions is prepared immediately after the meeting and circulated to the other
Ministries/Departments concerned, giving date/time/venue of the meeting held, who chaired the meeting
and list of participants, setting out the conclusions reached and indicating the Department(s)/sections
responsible for taking further action on each conclusion.

Prevention of corruption act 1988

1. PC ACT 1988
2. Sec-1(title):- extends to the whole of India, applicable to all citizen of India outside India.
3. Sec-2 (Definitions):- “public duty” means a duty in the discharge of which the State, the public or the
community at large has an interest; “State” includes a corporation established by or under a Central,
Provincial or State Act, or an authority, or company (1956) owned or aided by state or central GOI, “Public
Servant”- any person remunerated by the Government by fees or commission for the performance of any
public duty. any person authorised by a court of justice, like liquidator, receiver or commissioner, any
arbitrator, any person who prepares, publish, maintain or revise an electoral roll; president, secretary or
other office-bearer of a registered co-operative society; chairman, member or employee of any Service
Commission or Board; Vice-Chancellor or member of any governing body, professor, reader, lecturer or
teacher or employee of any University; an employee of an educational, scientific, social, cultural or other
institution, receiving or having received any financial assistance from the Central Government or any State
Government, or local or other public authority. “undue advantage” means any gratification whatever, other
than legal remuneration.
4. Sec 3:- (APPOINTMENT OF SPECIAL JUDGES)
5. Sec 4 (Cases triable by special Judges):- Every offence specified in sub-section (1) of section 3 shall be tried
by the special Judge for the area within which it was committed, or, as the case may be. The trial of an
offence shall be held, as far as practicable, on day-to-day basis and an endeavour shall be made to ensure
that the said trial is concluded within a period of two years.
6. Sec 5 (Procedure and powers of special Judge):- there shall be no appeal by a convicted person in any case
tried summarily if Judge passes a sentence of imprisonment not exceeding one month, and of fine not
exceeding Rs 2000/-.the Court of the special Judge shall be deemed to be a Court of Session. the person
conducting a prosecution before a special Judge shall be deemed to be a public prosecutor. a special Judge
shall be deemed to be a Magistrate.
7. Sec. 6 - (Power to try summarily)- in a summary trial under this section, it shall be lawful for the special
Judge to pass a sentence of imprisonment for a term not exceeding 01 year;
8. Sec 7. (Offence relating to public servant being bribed):- shall be punishable with imprisonment for a term

which shall not be less than three years but which may extend to seven years and shall also be liable to fine.
shall be punishable with imprisonment !< 06 month, max 05 years and shall also be liable to fine.
9. Sec 7A (Taking undue advantage to influence public servant by corrupt or illegal means or by exercise of
personal influence):- punishable with imprisonment !<03 years, max 07years & shall also be liable to fine.
10. Sec 8 (Offence relating to bribing of a public servant by a person):- that person will be punishable with
imprisonment for a term which may extend to seven years or with fine or with both. Exceptions are person
so compelled shall report the matter to the law enforcement authority or investigating agency within a
period of seven days from the date of giving such undue advantage and offence under this section has been
committeed by commercial organisation, such commercial organisation shall be punishable with fine.
11. Sec 9 (Offence relating to bribing a public servant by a commercial organisation):- here commercial
organization means a body which is incorporated in India and which carries on a business, whether in India
or outside India, any other body which is incorporated outside India and which carries on a business, or
 part of a business, in any part of India, a partnership firm or any association of persons formed in India and
which carries on a business whether in India or outside India, any other partnership or association of
persons which is formed outside India and which carries on a business, or part of a business, in any part of
India,
12. Section 10(Person in charge of commercial organisation to be guilty of offence):-!< 03 years, max 07 years
and shall also be liable to fine.
13. Section 11(Public servant obtaining undue advantage, without consideration from person concerned in
proceeding or business transacted by such public servant):-!<06 months max 05 years and shall also be
liable to fine.
14. Section 12 (Punishment for abetment of offences):- !<03 years, max 07 years and shall also be liable to
fine.
15. Section 13 (Criminal misconduct by a public servant):-!< 04 years, max 10 years and shall also be liable to
fine.
16. Sec 14 (Punishment for habitual offender):-!<05 years max 10 years and shall also be liable to fine.
17. Sec 15 (Punishment for attempt):- 02-05 year and fine
18. Sec 16 (Matters to be taken into consideration for fixing fine):- the amount of the fine shall take into
consideration the amount or the value of the property, if any, which the accused person has obtained by
committing the offence or where the conviction is for an offence referred to in clause (b) of sub-section (1)
of section 13, the pecuniary resources or property referred to in that clause for which the accused person is
unable to account satisfactorily
19. Sec 17 (Persons authorised to investigate):- Delhi police inspector; ACP in Bombay, Calcutta, Madras and
Ahmedabad and in any other metropolitan area; DSP else where
20. Sec 17A(Enquiry or Inquiry or investigation of offences relatable to recommendations made or decision
taken by public servant in discharge of official functions or duties):-

Introduction to E office

1. The e-Office product pioneered by National Informatics Centre (NIC) aims to support governance by using
more effective and transparent inter and intra-government processes.
2. e-File is a workflow -based system
3. Based on the Thirteenth edition of Central Secretariat Manual of Office Procedures (CSMoP) of the
Department of Administrative Reforms & Public Grievances (DARPG), Govt. of India
4. Different sections that constitute eFile application :- Receipts, Files, Dispatch, Received Letters, Notification
and so on
5. CRU (Central Registry Unit/Dispatch section)
6. 20 Mb file can be uploaded
7. Action on receipts :- Send, Put in a File, Copy, Generate Acknowledgement, Close
8. attach document (PDF, DOCX, DOC, ODT, XLS, XLSX, PPT, PPTX, PPSX format)
9. Priority of the file (Blue – Out Today, Red – Most Immediate, Green – Immediate)

10. The file with Yellow Note

11. File with Draft indicated by a green icon at the end of the file number

12. File with Note in draft Stage

13. File with attachment (Other Files/Receipts)

14. The Remarks provided by the sender while sending the file can be viewed by clicking on this icon.

15. Unread files appear in bold font whereas read files appear in unbold font.
16. Green Note cannot modify/delete/cancel after the file is forwarded
17. The yellow note can be Edited/Discarded/Confirmed.
18. eFile MIS Reports
19. categorized into File, Receipt, Dispatch, VIP, My Reports and Miscellaneous modules
20. reports in different formats viz. HTML, EXCEL and PDF
21. Employee data in the application is done by administrators at two levels –Super Administrator, EMD
(Employee Master Details) Manager (also known as Local Administrator)
22. Super Administrator is for, creation of master list of designations, posts etc. along with the creation of
organizations/departments and their nominated user(s) as EMD Manager(s) respectively.
23. EMD Manager is for creating the organization units (list of Offices/Sections), employees, assigning
employees post and etc. to get the end-user accounts created in eOffice.
24. EMD Manager creates all OUs (Organization Unit).
25. Then only Super Administrator can only enter the list of File Codes against OUs
26. Then, users will be to be able to create eFiles in the ‗File management System.

Disaster management

1.

Envoirnment protection act 1986

Consumer protection act

Limitation act

Arbitration act

Revenue accounting

1. Billing of CFA segment and Leased Circuits segment is not integrated in SAP S&D Module.
2. CFA and LC billing is done thorough our billing Packages (CDR)
3. For accounting of revenue and other related GLs like debtors, CGST/SGST Payable, Security
deposits etc., Trial Balances are uploaded at FTP site
4. Monthly balances from these trial balances viz. CDR TB and LC TB are uploaded in SAP by using T-
code ZFI213_1.
5. CDR-TB can be posted in SAP by following steps
a. Download CDR TB from the link ftp://10.196.222.246/iis/BSNL%20SSA's/Trial_Balances/
b. Create another column to take the monthly balances of all the GLs. i.e Current month’s Closing
Balance – Last month’s Closing Balance)
c. Make another column showing ‘GL indicator (Debit or Credit). make all the amounts
should be in positive numbers only.
d. This excel can be posted to SAP using the T code ZFI213.

Revenue assurance
1. RA serves as a risk management method to prevent revenue leakage and maximize revenue generation
efforts.
2. Service providers bill and collect revenues accurately.
3. BSNL implemented Revenue Assurance and Fraud Management during the CDR project I and II.
4. The system aimed to identify data mismatches in various systems and generate revenue leakage reports.
But it did not work.
5. BSNL decided to strengthen Revenue Assurance by executing a pilot project in the Punjab Telecom Circle
(Vendor KPMG).
6. The process involves collecting data from primary units, executing RA controls, and resolving exceptions
for timely issue closure.
7. Action needed at BA Level:- timely provide input data for RA controls, Corrective actions are to be taken
for exceptions highlighted by the RA Team , Continuous review and preventive measures.
8. KPMG Wireless impact in PB circle:- Rejected CDR (Postpaid and inmarsat) should be taken care.
9. SOP for RA:- Developed to provide a framework, Detailed procedures for investigating and resolving
discrepancies, Defined responsibilities of RA teams for RCA, Includes KPIs, Features an escalation matrix,
Implementation of activity tracker and issue tracker tools.

CDR Billing and overview (other than hand written notes)

1. Function of CRM:- Service Orders, Change Requests like Plan changes , Adjustments posted by AOTRs,
Invoice feed files sent to CRM through FTP

Disaster Management in India

1. India has established framework, guided by the Disaster Management Act of 2005. Disaster Management in
India is operated by the National Disaster Management Authority (NDMA). The National Disaster
Management Authority (NDMA) is led by India's Prime Minister.
2. Elements of Disaster Management:- Risk Reduction, Mitigation, Quick Response, and Recovery

Working capital mgmt

1. Two concepts of working capital:- quantitative (total of current assets or gross) and qualitative (excess of
current assets over current liabilities or net)
2. Current assets are engaged in current operation of a business and normally used for short– term operations
of the firm during an accounting period i.e. within twelve months.
3. Two characteristics of Current assest :- short life span, and(ii)swift transformation into other form of assets
4. Cash balance may be held idle for a week or two
5. account receivable may have a life span of 30 to 60 days
6. inventories may be held for 30 to 100 days
7. Current liability:- The firm creates a Current Liability towards creditors (sellers) from whom it has
purchased raw materials on credit. Also known as accounts payable and shown in the balance sheet till the
payment has been made to the creditors.
8. Other definition of current liability:- The claims or obligations which are normally expected to mature for
payment within an accounting cycle (1 year) are known as current liabilities.
9. Types of wrkg capital :- On the basis of periodicity (Permanent working capital, Variable working capital),
On the basis of concept (Gross Working Capital, Net Working Capital)
10. Permanent working capital: Permanent working capital means the part of working capital which is
permanently locked up in the current assets to carry out the business smoothly.
 11. variable working capital refers that the level of working capital is temporary and fluctuating. Variable
working capital may change from one assets to another and changes with the increase or decrease in the
volume of business.
12. variable working capital is of further two types:- Seasonal Variable Working capital, Special variable
working capital
13. operating cycle, working capital cycle or cash cycle:- The duration of time required to complete the
sequence of events right from purchase of raw material/goods for cash to the realization of sales in cash is
called the operating cycle, working capital cycle or cash cycle.

14.

PRODUCT COSTING & Pricing of Telecom Services

1. Chartered Institute of Management Accountants (CIMA) London

2. cost means ―the amount of expenditure (actual or notional) incurred on, or attributable to, a given thing.
3. costing is, ―the classifying, recording and appropriate allocation of expenditure for the determination
of the costs of products or services; the relation of these costs to sales values; and the ascertainment of
profitability.
4. Cost Accounting involves meticulously accurate analyzing, standardising, forecasting and comparing
relevant costing data so as to interpret and report various concern areas to management. Its scope includes
preparation of budgets, determination of standard costs based on technical estimates, identifying variances
and reasons thereof, etc.
5. Cost Accountancy includes determination of selling price and profitability in addition to forecasting of
expenses and future probable incomes. It facilitates management with cost control initiatives,
ascertainment of profitability and informed decision making.
6. Elements of cost (direct and indirect):- Material, Labour, Expenses
7. Overheads include the cost of indirect material, indirect labour besides indirect expenses.
8. Purely financial charges(sakal haani) : Losses on sale of investments, buildings, etc.; Expenses on transfer of
company‘s office.; Interest on bank loan, debentures, mortgages, etc.; Damages payable.; Penalties and
 fines.; Losses due to scrapping of machinery.; Remuneration paid to the proprietor in excess of a fair
reward for services
9. Purely financial incomes(sakal laaabh) : Interest received on bank deposits.; Profits made on the sale of
investments, fixed assets, etc.; Transfer fees received.; Rent receivable.; Interest, dividends, etc., received
on investments.; Brokerage received; Discount, commission received.
10. Abnormal gains and losses (barbadi):- Losses or gains on sale of fixed assets.; Loss to business property on
account of theft, fire or other natural calamities.
11. Component of total cost :- Prime Cost(direct material, direct labour and direct expenses), Factory
Cost(prime cost and factory overheads), Office Cost(office and administration overheads and factory
cost), Total Cost or cost of sales (sum total of selling and distribution overheads and the total cost of
production)
12. Cost Estimation (gauss karna) is the process of determining the costs of a certain product, job or order in
advance for budgeting, measurement of performance efficiencies, preparation of financial statements
(valuation of stocks, etc.) make or buy decision, fixation of the sale prices of products etc.
13. Cost Ascertainment (actual cost ) is the process of computing costs on the basis of actual data.
14. Cost reduction is the process of identifying and eliminating avoidable expenses from a business to increase
profits without compromising on product quality.
15. Cost control is the process of controlling costs of an activity, process, or company as a whole, by detecting
variances of actual costs from budgeted costs ascertaining the causes of such variances and implementing
corrective procedures to effect realignment between actual and budgeted costs.
16. Two main systems of costing: Historical Costing, Standard Costing.
17. PRICING OF TELECOM SERVICES:- Covering fixed and variable costs, Cost-plus versus value-based pricing,
Cost-plus pricing, Value-based pricing
18. DIFFERENT PRICING TACTICS:- Discounting, Premium Pricing, Economy Pricing, Odd value pricing, Loss
leader, Skimming, Penetration, Psychological Pricing, Optional Product Pricing
19. Basic tariff principle for telecom services:- Rental + usage charge, Security deposit, Pre-paid, Post paid, Life
time tariff plans, Volume of usage-based tariff plans, Unlimited usage plans, Special packs for Value added
services such as GPRS, SMS, Voice mail, caller tunes etc.

Procurement Policy

1. All government bodies are Procuring Entities

2. Their own arrangements for procurement of works under the Delegation of Financial Power Rules, which
have to be exercised in conformity with the ‘Procurement Guidelines’
3. Fundamental Rights (a. In particular Article 14 – Right to Equality before law and b. Article 19 (1) (g) – Right
to carry on a Profession, c. Indian Contract Act, 1872 and d. the Arbitration and Conciliation Act, 1996 (as
amended in 2015), e. guidelines issued by Central Vigilance Commission (CVC) relating to Governance
issues, f. General Financial Rules (GFR), 2017, g. Delegation of Financial Powers Rules (DFPR) are applicable
to Public Procurement.
4. Works:- any activity, sufficient in itself to fulfil an economic or technical function, involving construction,
fabrication, repair, overhaul, renovation, decoration, installation, erection, excavation, dredging, and so on,
which make use of a combination of one or more of engineering design, architectural design, material and
technology, labour, machinery and equipment.
5. Types of work:- (a) Original Works (b) Minor Works and (c) Repairs Works
6. Minor works” mean works which add capital value to existing assets.
7. Expenditure on Repair Work does not add to the value of the asset
8. Repair Work are further of 2 types as (i) Annual repairs (ii) Special repairs
9. Five R’s of Procurement:- Right Quality, Right quantity; Right price; Right time and place; and Right
source
10. Fundamental Principles of Public Procurement :- Transparency principle; Professionalism principle;
Broader obligations principle; Extended legal principle;
11. Procurement Policy Division (PPD) in Department of Expenditure; Ministry of Finance is for setting
guidelines, dissemination of best practices, providing guidance, oversight and capacity building and issuing
of procurement manuals.
12. Central Public Procurement Portal:- CPPP has been designed, developed and hosted by National
Informatics Centre (NIC, Ministry of Electronics & Information Technology) in association with Dept. of
Expenditure
13. The CPPP has e-publishing and e-procurement modules.
14. Online Government e-Marketplace (GeM– an e-commerce marketplace)
15. Laws for procurement :- a. The Constitution of India; Indian Contracts Act, 1872; Arbitration and
Conciliation Act, 1996 read with The Arbitration and Conciliation (Amendment) Act, 2015; Competition Act,
2002 as amended with Competition (Amendment) Act, 2007; The Information Technology Act, 2000 (IT Act,
regarding e-procurement and e-auction, popularly called the Cyber Law); Right to Information (RTI) Act
2005; Central Vigilance Commission Act, 2003; Delhi Special Police Establishment Act, 1946 (DSPE – basis of
the Central Bureau of Investigation); Prevention of Corruption Act, 1988; Code of Criminal Procedure, 1973
(Sections 195(1) and 197(1)); Various labour laws applicable at the works’ site; Various building and safety
acts, codes, standards applicable in the context of the scope of work; and Various environmental and
mining laws, codes, standards applicable in the context of the scope of work.
16. Types of contract:- Lump sum (Fixed Price) Contract, Item rate (Unit Rate) Contract, Percentage Rate
Contract, Piece Work Contract, Engineering, Procurement and Construction (EPC) Contracts, Public Private
Partnership (PPP)
17. Biding systems :- Single Stage Bidding System, Single Stage Single Bid/ Envelope System (1S1E), Single Stage
Two Envelope Systems (1S2E), Single Stage Multiple Envelope System (with post-qualification, 1S3E), Two
Stage Bidding with Expression of Interest (EoI)
18. Modes of Tendering:- Open Tender Enquiry (OTE), Global Tender Enquiry (GTE); Limited Tender Enquiry –
LTE ; [Rule 139 (iii) of GFR, 2017], Single Tender Enquiry (STE) or selection by nomination; Award of Work
through Quotations.
19. Bid Documents:-
a. Volume 1 - Notice Inviting Tenders (NIT), Section I Instructions to Bidders (ITB) and Appendix to ITB
(AITB), Section II IGeneral Conditions of Contract (GCC), Section III Special Conditions of Contract
(SCC)
b. Volume 2 -i) Section IV Technical Specifications
c. Volume 3 i) Section V Forms of Bid, ii) Section VI Bill of Quantities, iii) Section VII Standard Formats:
Bid Security, Performance Security, Advance Payment Security, Form of Agreement, iv) Section VIII
Schedules for Supplementary Information, v) Section IX Sample Forms for updating qualification
information, and so on
d. Volume 4 - i) Section X Drawings
e. Volume 5 - i)Section XI Documents to be furnished by the bidder
20. To safe guard against a bidder’s with drawing or altering its bid during the bid validity period in the case of
OTE and GTE tenders, bid security [also known as Earnest Money Deposit (EMD)] is to be obtained from the
bidders along with their bids.
21. The amount of bid security/ Earnest Money Deposit (EMD) is 2-5% of the estimated value of the goods
(rounded off to the nearest thousands of Rupees) to be procured.
22. To ensure due performance of the contract, performance security [or Performance Bank Guarantee (PBG)]
is to be obtained from the successful bidder awarded the contract. It is 5-10 % of the value of the contract.
In works contract it is 5%.
23. Contracts for works usually provide for a percentage (usually 5%) of each running bill (periodic/ interim
payment) to be withheld as Security Deposit/ retention money until final acceptance.

Cash management

1. Cash management seeks a delicate balance between liquidity and cost.

2. The initial step involves estimating cash requirements, typically through cash flow statements and the
creation of a cash budget.
3. Cash Budget is a crucial tool for planning and managing cash receipts and payments.
4. The cash budget also guides investment decisions for surplus cash in marketable securities and offers
strategies to manage shortages through overdraft or credit arrangements with banks.
5. factors influencing cash flows, categorized into two key types:
a. Operating: Cash flows generated by the firm's operational activities.
b. Financial: Cash flows generated by the firm's financial activities.
6. four types of float:- Billing Float, Mail Float, Cheque Processing Float, Banking Processing Float

Collection management

1. REVENUE IS VANITY, PROFIT IS SANITY AND CASH IS REALITY

2.