Deposit Works
And
Departmental Charges
Ø
Source:
18th chapter of Engineering Code
Ø
Definition –
The works which are executed by Railways for other Govtdepts, private firms or
individuals. So the cost is met from
non-railway sources.
Ø In simple,
the works, the cost is met from other than railway funds are called as Deposit
works.
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 furnish 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. However such charges (cost of plans & estimates) should be
adjusted against the Departmental Charges, in case, the proposed works are
subsequently carried out.
Ø
After
obtaining the acceptance or cost of the plans and estimates has been deposited
with the Railways, the detailed plans & estimates of the required works
should be prepared and got accepted by the applicants.
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.
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 anticipate the expenditure exceeds sanctioned estimate or sanctioned
allotment of deposit made, the Executive Engineer should prepare the Revised
Estimate and got 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.
Deposit Works – SPV (Special Purpose Vehicle) having Govt
participation
Ø
20
% of the estimated cost to be deposited initially, if the work is Rs. 3 Lakhs
or more.
Ø
It
is treated as Revolving Fund.
Replenished from time to time at a frequence of 2
weeks/monthly/quarterly intervals.
Ø
Replenishment
through Letter of Credit also allowed. The Period should be at least one year
after the completion of works.
Departmental
Charges:
Ø
Source:
1137E
Ø
Rate:
12.5 % on the cost of Deposit Work (Wages & Material and cost of land, if
any)
Ø
In
case any other Dept levied Departmental charges are more than 12.5 %, the same
is charged on reciprocal basis.
Ø
To
cover the cost of tools & plant and the establishment supervision.
Ø
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
The
above rules do not apply to works of ROB/RUB in replacement of existing manned
LC Gates taken up on BOT (Build, Operate & Transfer) basis.
Remission of Departmental Charges (1138 E)
Ø
The
GM may, at his discretion, waive wholly or partially, provided that
1. The Railway gains
some advantage, not necessarily financial, by such remission.,
2. The reasons for
such remission are recorded in each case
3. Concurrence of PFA
4. Non incurrence of
extra charges on account of tools & plants and establishment supervision
does not in itself constitute sufficient justification for such remission.
Ø
In case
of Assisted or Private sidings:
1. When a portion of
the work is permitted to be executed by parties, partial remission of
departmental charges may be allowed.
2. Up to Rs. 10 Lakhs.
3. If the parties
apply for further remission (beyond Rs. 10 Lakhs), a reference should be made
to the Railway Board
#####