New Delhi, Feb 27 (PTI) The Delhi government’s Public Works Department has formulated a standard operating procedure for commonly-detected irregularities during audits and to avoid those in the future, an official circular stated on Tuesday.
The irregularities found non-entry of daily transaction of cash in cashbook that can be avoided by every such transaction being made in the cashbook and the cash deposited in the government account on the same day or no later than the next working day, according to the Public Works Department (PWD) circular.
The cashbook should be maintained according to instructions contained in the government receipt and payment rules/CPWD Manual, it stated.
At the close of the month, a certificate showing the balance in the cashbook should be recorded by the Drawing and Disbursing Officer (DDO) for the effect that the balance as shown in the cashbook is tallied with the physical cash available in the chest, it added.
The procedure prescribed in the General Finance Rules of 2017 and the Manual of Procurement of Goods of 2017 and guidelines issued from time to time by the government should be strictly followed for the procurement of goods and services, according to the circular.
According to Rule 149 of the General Finance Rules of 2017, the procurement of goods and services will be mandatory for goods and services available on the government e-market place (GEM). All the zones/divisions are advised to procure all common goods and services from GEM, it said.
Separate stock register of consumables and non-consumables should be prepared and, at the time of receipt of material, the entry made immediately and the page number on invoice/voucher marked. Further physical verification of consumables or non-consumables should be undertaken according to the General Finance Rules.
Condemnation and disposable of unserviceable articles should be done timely and according to the General Finance Rules, and instructions issued from time to time in this regard with the approval authority, it said.
Registers of contingent charges, LTC, medical, rent, electricity, telephone, water, property, dead stock, children’s education allowance, short- and long-term advances, valuable register and pay bill register, among others, should be maintained according to the rules and procedures prescribed in the FRSR/General Finance Rules/receipt and payment rules and guidelines issued from time to time, the circular said.
The TDS on account of Income Tax and GST, as applicable, should be deducted from the vendors for which the TAN number and the GST number, respectively, may be obtained by every DDO.
All personal claims of staff should be processed as per rules. Advances, if any, given to the staff may be settled immediately within the stipulated time frame, it said.
Income Tax as well as education cess, as applicable on staff, should be deducted on proportionate basis and deposited with the authority concerned within the stipulated time, for which the return should be filed within time, the circular said.
The audit has observed that divisions/circles/zones are incurring expenditure on various items more than the powers delegated to them. All are, therefore, to ensure that the expenditure incurred are within their delegated powers, it stated.
The powers of officers to accord sanction to extra items and deviation items for works are given in “Compendium of Financial Powers” delegated to PWD officers and should be followed strictly, it said.
Delay in execution of works has to be avoided by authorities through close co-ordination with all concerned and taking timely decisions, the circular said.
Contractual provisions, as prescribed, may be followed so that no undue benefit is given to contractors. The prevailing market price should be ascertained through a survey and procedure, as prescribed, may be followed strictly, it said.
The payment of final bills is being delayed due to non-sanction of extra or substitute items, deviation/extra items statement and extension of time cases, among others. The delay in payment of final bill may result in non-verification of executed works and, to mitigate such eventuality, the payment of final bill schedule should be strictly followed, it said.
The engineer-in-charge should ensure that the architectural as well as structural drawings are made available before the start of drawings activity at a work site. The final bill shall be paid within the time schedule as per GCC provisions. Further, the procedure in this regard, as mentioned in para 5.18 in the CPWD Works Manual, must be strictly followed, the circular added. PTI NIT SZM
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