SANCTION OF ESTIMATES

SANCTION OF ESTIMATES

a)  Estimates are to be sanctioned before commencement of the work.

b)  Work either purchase / work should be commenced only after sanction of estimates. No work should be commenced before sanction of an estimate.

c)  It is not correct to sanction estimates without obtaining and accepting the quotations for the works/purchases.

The Forest Range Officers are empowered to sanction estimates up to Rs.50000/- for works only.

d)  Whenever expenditure to be incurred on other than works, Misc. Sanction orders are to be issued.  As such, for payment of oil charges, repairs and replacement to vehicles sanction orders are to be issued by competent authority.

e)  Wherever sanction orders are issued as per the data the data should be approved by the competent authority and then only the estimates are sanctioned. 

f)    Estimates were prepared basing on the quotations and sanction was accorded. In this connection, it is suggested to prepare a data / assess the rates as per the market rates for purchases and for works a detailed data for material + transport + labour may be prepared and then only approved the quotations.

g)  Detailed description has to be written for each item of work with reference to the FSR as well as in the Specifications prescribed in the Special conditions should be noted.

h)  The rate for each item of work separately is to be noted when material and labour involved.  No group of items shall be noted in the sanctioned estimates but for each item separately and the rate also to be noted accordingly.

i)    While sanctioning the estimate the date of the sanctioning authority must be noted on the sanctioned estimate.

j)    While sanctioning the estimate if any material is available and for further processing work / utilization is only made, the same should be mentioned in the estimate.

k)  As per the instructions of PCCF, AP, Hyderabad, copies of estimates sanctioned by the Forest Range Officer and Sub-DFOs are to be sent to the division office and the technical officer of division office has to scrutinize those estimates and inform the objections before incurring the expenditure.

l)  In some estimates works executed in different areas are shown in one estimate due to which lot of confusion prevails in execution check measurement and watching the progress of expenditure.

m)  Contingencies provided in the estimate are being paid to the contractors.  The contingencies should not be allowed to the contractors beyond the sanction of estimates.

n)       No item should be sanctioned other than the FSR.  And if any item/work to be purchased or executed, permission from the Competent authority should be obtained.

o)   Estimates were prepared basing on the quotations and sanction was accorded.  In this connection, it is suggested to prepare a data / assess the rates as per the market rates for purchases and for works a detailed data for material + transport + labour may be prepared and then only approved the quotations.

p)       Detailed description has to be written for each item of work with reference to the FSR as well as in the Specifications prescribed in the Special conditions should be noted.

q)       The rate for each item of work separately when material and labour involved.  No group of items shall be noted in the sanctioned estimates but for each item separately and the rate also to be noted accordingly. 

M-Books

Measurement Book

1)  Measurement book is an important document as maintained above so this must be kept in a booklet form.

2)        It is a valuable document for the audit verification and evaluation, therefore the pages of measurement book should not be damaged. If it is necessary to do that in unavoidable condition then those pages should be cancelled by marking cross on the page and highlight those pages as cancelled.

3)     The measurement book is an important document for audit verification, over writing in the measurement book is not allowed. If there is need of any correction it is necessary to mark the line as a wrong entry, then enter fresh entry and it should be counter signed by the recording person.

4)        At the completion of each activity, measurement should be recorded in measurement book as a final measurement of the work.

5)        After recording the measurement book, calculation for the payment should be done as per FSR/CSSR rates.

Administrative Aspects:

a.  Wage muster is a document, which is used for maintaining the attendance of labour on the daily wage basis.

b. If the work is carried out by measurement basis, the information like how many man days generated in the physical intervention etc. can be found out by the total amount paid on labour as per measurement basis, divided by the minimum wage rate of the state.

S. no.	Particulars	No	Length	Width	Height	Quantity	Unit

Procedure of recording measurement book

1. Measurement book is recorded at different stages.

2. Progressive measurement:

        It is maintained at the completion of different stages. The main objective of maintaining the progressive measurement is for monitoring the progress of work and the output of work against the payment made. It is necessary to maintain the progressive measurement book in both the cases whether the work is being implemented on measurement basis or on daily wage basis.

Final measurement: It is a complete measurement of any physical intervention, which is recorded at the time of completion of any physical intervention. The main objective of maintaining the final measurement is to keep all the measurement at one place. With the help of final measurement actual work done can be compared with the estimate.

Work Register

Work Register

While posting the Work Registers, the following shall be attended for fool proof verification and accounting.

v Index should be maintained.

v The detailed Head of Service shall be written on the top of the page.

v The period of work done shall be noted so as to know the date of commencement of the work and date of completion of work

v  M. Book page no. shall be written in red ink while posting the register.

v Month-wise and cumulative totals for each item of work should be made and got the signature of the In-charge of Office shall be taken.

v The details of deductions such as collection of taxes, Further Security Deposits etc.  to be noted in the Work Register along with the details of payments at the bottom of the page.

v The filing of CRs should be written with the attestation of the In-charge of Office and also the excess expenditure if any recovered should also be recorded.

v After filing, in the Index page, such work should be rounded with red ink duly noting filing amount.

v Component wise allocation as per the estimate should be noted in the work register.

v The expenditure should be posted as per the passed bill in case of contractors.

VOUCHERS

VOUCHERS

1. The Payment should be made above Rs.5000/- are in cheque/DD only. No payment should be made beyond Rs.5000/- in cash.
2. Whenever Accounts Receivable advances (A.R.advances) are issued to Forest Section Officers and making payment through them, the Cash Accounts are to be written by the Section Officers.  If the payment is directly made by the Forest Range Officer, he/she has to write the cash book.
3. Vouchers are split for the same period of work to make payment within the competency of Forest Section Officer.  This increases the work load thereby the vouchers are increased.  The payment can be made for the total work completed up to the date of payment by cheque/DD duly pre-auditing the voucher by the next higher authority who is competent to make payment of the particular bill amount.
4. In all bills the deductions are to be made properly and payment is made in full, while reviewing the completion reports this aspect has to be observed. 
5. All the vouchers (Month-wise) as per LoP (List of Payments) should be filed duly signed by the staff, Forest Range Officer concerned and countersigned by the Divisional Forest Officer.
6. No expenditure should be incurred beyond the budget allotment.
7. The vouchers in respect of the payments made to the different departments should be properly filed and file the returns.
8. The voucher should contain all the details such as Sanction Order no. period of work done, name of the work, quantity of work done, rate, amount paid, signature of the payee and the officer making payment duly signed by the Forest Range Officer concerned and the countersignature of the Divisional Forest Officer.

Penalties

PART IV of the Andhra Pradesh Civil Services (Classification, Control and Appeal) Rules. 1991

Penalties:

Interpretation:

1. 'minor penalty' means any of the penalties specified in clauses (i) to (v) (both inclusive) of rule 9 and in rule 10;

2. 'major penalty' means any of the penalties specified in clauses (vi) to (x) (both inclusive) of rule 9 ;

9. The following penalties may, for good and sufficient reasons and as hereinafter provided, be imposed on a Government servant.

Minor Penalties

i. Censure;

ii. Withholding of promotion;

iii. deleted vide G.O.Ms.No. 335, G.A.(Ser.C) Dept., dt: 4.8.2005.

iv. withholding of increments of pay without cumulative effect (G. O. Ms. No. 205, GA (Ser. C) Dept., dt. 5-6-98);

v. (a) suspension, where a person has already been suspended under rule 8 to the extent considered necessary;

v. (b) Reduction to a lower stage in the time scale of pay for a period not exceeding three years, without cumulative effect and not adversely affecting his pension; 

(G.O. Ms. No. 373, G.A. (Ser.C) Dept., dt: 6.12.2003)

Major Penalties

vi. withholding of increments of pay with cumulative effect (G.O.Ms.No. 205, GA (Ser.C) Dept., dt. 5-6-98);

vii. (a)save as provided for a in clause (v) (b), reduction to a lower stage in the time scale of pay for a specified period, with further directions as to whether or not the Government servant will earn increments of pay during the period of such reduction and whether on the expiry of such period, the reduction will or will not have the effect of postponing the future increments of his pay;"

vii. (b)reduction to lower time-scale of pay, grade, post or service which shall ordinarily be a bar to the promotion of the Government servant to the time-scale of pay, grade, post or service from which he was reduced, with or without further directions, regarding conditions of restoration to the grade or post or service from which the Government servant was reduced and his seniority and pay on such restoration to that grade, post or service;" 

(G.O. Ms. No. 373, G.A. (Ser.C) Dept., dt: 6.12.2003)

viii. compulsory retirement;

ix. removal from service which shall not be a disqualification for future employment under the Government;

x. dismissal from service which shall ordinarily be a disqualification for future employment under the Government.

Hire charges of Vehicle

VEHICLE HIRING CHARGES

1) PERMISSION TO HIRE THE VEHICLE:-

            Secretary of the concerned Administrative Department is the competent authority to accord permission for hiring of vehicles on monthly basis.  If G.O. is issued by the Secretary concerned in GO. Ms. No. series, it will be construed as permanent and if the G.O. is issued in G.O. Rt. No. series, the permission is to be obtained every year.

            In some cases, the secretaries have delegated the powers to Heads of Departments.  In such cases, delegation orders issued by Secretary and orders of Head of Department issued every year are to be enclosed to the bill.

2)  RATE:-

            As per orders issued by the Government time to time.

3)  TYPE OF VEHICLES:-

            Only vehicles registered under “Tourist Category” with the R.T.A. with tax paid upto date need to be hired for Government purpose.  Xerox copy of the “C’ book need to be enclosed to the bill.

4)  MODE OF PAYMENT:

            The amount should be paid directly to the vehicle owner by way of crossed Demand Draft/Banker’s cheque.  If any commission is to be paid for issue of banker’s cheque, it should be deducted from the hire charges amount.

            Crediting of amount to DDO current account is to be discouraged.

5)  METHOD OF HIRING:-

            It would be better if the vehicle is hired by calling for open tenders as suggested in Article 123, 124, 125 of A.P. Financial Code Volume – I.

            However the above instructions may not apply to large scale hiring of vehicles during Elections, Relief operations, meetings, Bandobust, Pulse Polio, Examinations etc., where hiring is for a limited period and on day basis.

            Hire charges bill presented to the Treasury should have the following papers.

1.     Bill Form

2.     Xerox copy permission accorded by Secretary/Head of Department.

3.     Sanction order from DDO.

4.     Xerox copy of “C” Book.

5.     DD/Bank Challan Application Form.

6.     Advance Stamped Receipt issued by Vehicle owner.

7.      Log book extract.
8.   Form 101

Professional Tax

          Andhra Pradesh Professional Tax

          Professional tax is tax payable to the government in India and is mandatory just like income tax. The tax is levied on salaried individuals or people practicing professions such as doctor, lawyer, chartered accountant, etc. The tax has to be paid to the state government by the owner of the business. Applicability of professional tax is well stated in article 276 of Constitution of India. The maximum amount payable as professional tax is Rs.2,500 per year. Professional tax is one of the main sources of revenue for the government in India.

Andhra Pradesh Professional Tax Slab Rate:

Andhra Pradesh has its own professional tax slab rate. The professional tax slab rate is revised every year. Given below is the professional tax slab rate of Andhra Pradesh depending on the salary.

Monthly Income	Professional Tax Levied
For salary up to Rs.15,000	Nil
For salary between Rs.15,001 to Rs.20,000	Rs.150 per month
For salary of Rs.20,001 and above	Rs.200 per month

G.O. on Andhra Pradesh Professional Tax