Results - Appendix 3 IREM exam declared

 Results of Appendix 3 IREM examination declared

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Deposit Works

Deposit Works

(chapter 18 of Engineering Code)

Ø  Definition – The works which are executed by Railways for other Govt depts, private firms or individuals.  So the cost is met from non-railway sources.

Ø  Examples of Deposit Works  -  1) Level Crossing required by the canal dept 10 years after the opening of line 2) culvert required by the Irrigation dept or a private individual 3) Electric/telephone wires required to be laid by Electric supply co or Telephone company over or under Railway line.

Ø  The concerned Dept/private firm/individual should approach the Railways for work executed duly furnishing a rough sketch of the work & other relevant particulars.

Ø  If agreed to execute such Deposit works by Railways:-

1.   Other Govt Depts – should accept the charges leviable to meet the cost of plans and estimates of the required works.

2.   Private parties – should deposit the charges leviable to meet the cost of plans and estimates of the required works with the Railways.

Ø  The detailed estimates should be prepared and got accepted by the applicants only after deposit the requisite cost of the estimates with the Railways.

Ø  As and when excess is anticipated, the same should be intimated to the concerned parties and got acceptance/deposit the excess charges as the case may be. 

Ø  Departmental Charges : These charges should be levied to cover the cost of tools & plant and of establishment supervision.  These charges levied at 12.5% on the total cost of the Deposit work (wages & material) include the cost of land.

Ø  Booking of expenditure: The amount deposited by the private parties should be credited to the “Deposit Misc” and the expenditure incurred on the said Deposit works should be charged/debited to the same Head “Deposit Misc”.

Ø  A separate register of Works should be maintained for all Deposit works in a Division.  Separate account should be kept for each Deposit work in that Register.  The postings in this Register should be totaled up and reconciled with the General Books monthly.  In case of works undertaken for other govt depts., suitable remarks as to the amounts adjusted monthly should be given in the register.  In case of private parties, the amount should be reconciled with the “Deposit Misc” head monthly and a certificate of reconciliation recorded in the register.

Ø  As and when the anticipated expenditure exceeds sanctioned estimate or sanctioned allotment of deposit made, the Executive Engineer should prepare the Revised Estimate and get sanctioned by the competent authority.

Ø  Completion:  on the completion, an intimation of the date of completion should be sent to the Accounts officer. Completion report in Form E1706 should be prepared showing the variations of actual expenditure with the sanctioned estimate and furnished to the party for whom the work was executed. Unexpended balance lying at the credit of “Deposit Misc” should be refunded to the party.

Ø  Model of “Deposit Misc” Suspense head. The balance of this Head always Credit balance.

                                 Deposit Misc A/c

Debit			Credit
Date	Particulars	Amt(Rs)	Date	Particulars	Amt(Rs)
10.01.2017	Works executed	80,000	01.01.2017	Cash deposited for executing the work	1,00,000
31.01.2017	Refund of unexpended amount	20,000
	Total	1,00,000	Total		1,00,000

 Maintenance:  All Deposit works in Railway premises should be maintained by the Railway administration at the cost of parties who applied for them.  Such maintenance charges should be recovered as follows.

(1) either a fixed percentage of the works, the rate being fixed by the General Manager.

(2) or actual expenditure (including departmental charges).

Ø  The Accounts Officer is responsible for recovery of Maintenance & other charges.

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