Dear fellow activists,
To file effective RTI applications that uncover corruption in the public sector, we have to know how cheating is commonly done in various departments such as Tenders & Contracts, Accounts, Stores, Personnel and Recruitment. Airport authority’s list of “Dos and Don’ts for Officers” is a useful list of malpractices and irregularities: http://tinyurl.com/AAItender1
Reading this 39-page handbook will give you many ideas for filing effective RTIs to various public sector organizations.
Warm Regards,
Krish
98215 88114
PS: You can find this list on Airport Authority’s website by copy-pasting “Dos and Don’ts for Officers” in google search.
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DO’S AND DON’TS FOR OFFICERS
· General
· Tenders & Contracts
· Engineering Departments
· Stores
· Accounts
· Personnel
GENERAL
Common Irregularities / Malpractices
These have been described under relevant Departments
DO’s
1. Keep a good image before the public/staff by being honest, impartial and just. Always be punctual in attendance.
2. Be conversant with the current rules and regulations before taking any decision and if the decision can be taken at your level according to the powers delegated, it should be taken and communicated promptly to avoid any loss to the organization caused due to delay/indecision.
3. Be conversant with the relevant clauses of the Conduct Rules and ensure that these Rules are not infringed.
4. Use your discretion properly to avoid any miscarriage of justice.
5. Be dispassionate while taking decisions so that no undue favour accrues to any one.
6. While using Departmental vehicle/staff cars, ensure personally that journey if performed for private purposes, is indicated so in the ‘remarks’ column of the Register and ensure prompt payment as per rules.
7. While occupying Rest Houses/Retiring rooms, ensure filling up the Register and also indicating whether on duty/leave.
8. Maintain proper record of CL/RH/EL/HPL availed and ensure that it is properly debited to your account.
9. The cases/proposals must be checked at micro-level and explicit recommendation is with clear enumeration of facts should be brought out for appropriate and prompt decision by the competent authority.
DON’Ts
1. Do not delay files/papers put up to you.
2. Do not forget to put a date under your signature. Absence of date may give rise to doubt about your motives in certain situations.
3. Do not misuse staff cars/vehicles, labour materials, etc.
4. Do not misuse identity card, passes and uniform.
5. Do not sit on the Selection Board before whom any relative of yours is appearing for selection.
6. Do not take part in the Tender committee meetings if any of your relative is one of the tenders.
7. Avoid sanctioning a privilege to yourself even if it is within your own competence. Let such sanction be accorded by your superior.
Important Preventive Check Areas
Preventive check areas have been detailed under relevant Departments. In a major organization like Airports Authority of India, need for frequent and detailed inspections including the surprise inspections cannot be over emphasized. Frequent macro level reviews are also essential to understand the problem areas.
Tenders and contracts
Common Irregularities/malpractices
(A) Open Tenders
(i) Publishing of advertisement in newspapers at far off places rather than the area of demand.
(ii) Non-finalization of tenders within validity period.
(iii) Defective tender schedule; lacunae in technical description requiring clarifications/negotiations after opening of tenders.
(iv) Playing with technical aspects for rejecting inconvenient bids on grounds of technical unsuitability.
(v) Resorting to negotiations to create opportunity for a firm to be favoured.
(vi) Incorrect evaluation of bids; special conditions offered by tenderer are not properly assessed.
(vii) Acceptance of an unsolicited offer from other than the lowest tenderer and awarding of the contract without giving an equal opportunity to others.
(viii) Considerations of a tender based on data materially different from that given in the general and special conditions of contract without the knowledge of tenderers.
(ix) Placement of orders at higher rate on:
a) Flimsy grounds, technical or otherwise.
b) Shorter completion period/delivery schedule but the period is extended later; and
c) the excuse that the lower tenderers do not belong to a developed source, when they might have been supplying the same materials to other organizations.
(x) File held up, after acceptance of the tender, for arrival of ‘speed money’ before the orders are issued.
(xi) Refusal of issue of tenders on filmsy grounds.
(xii) Issue of tender documents without verifying eligibility criteria.
(B) Post-contract Amendments
(i) waival of inspection or change in inspecting authority.
(ii) Relaxation of technically rigid requirements.
(iii) Relaxation in commercial terms e.g. waiving S.D or exemption from furnishing Bank Guarantee against warranty obligations, extension of delivery period, change of consignee, relaxed payment terms etc.
(C) Limited Tender
(i) Splitting of demands to bring the tender value within the powers of the lower level sanctioning authority.
(ii) Inclusion of favourite firms in the list of Limited tender, although not eligible.
(iii) Inclusion of dummy firms to inflate the number and ultimately consider favoured firms.
(iv) Acceptance of higher rates on the plea that the accepted offer is lowest without adequately justifying reasonableness; and
(v) Ignoring the lowest offers on the plea of being technically unsuitable or due to unsatisfactory performance.
(D) Quotations
(i) Calling of quotation without any urgency;
(ii) Deliberate splitting of work;
(iii) Not obtaining quotations in sealed covers;
(iv) Award of work at high rates;
(v) Execution of work even before calling or acceptance of quotations; and
(vi) Changing the offer of the lowest tenderer to boost up the rates, while still remaining lowest.
DO’s
1. Allow adequate and reasonable minimum time (as prescribed) for opening of tenders to encourage proper response – except in emergencies.
2. Ensure timely supply of copies of approved plans for tenders where special items rates have to be quoted for the particular details of the approved plans.
3. Record reason for non-issue of tender, and intimate the applicant if demanded.
4. Verify eligibility criteria before issue of tender.
5. Publishing advertisement in local newspapers except for specialized/high value tenders.
DON’Ts
1. Do not change the Tender Committee members once constituted, without prior approval of competent authority.
2. Do not consider delayed/late tenders except under specified exceptional circumstances.
3. Do not allow anomalies in evaluation of special conditions to affect the acceptance of the offer recommended.
4. Do not hold negotiations with those who had either not tendered originally or whose tender was rejected because of unsatisfactory credentials; inadequacy of capacity or where tenders were unaccompanied with adequate earnest money or any other invalid tenders.
5. Do not accept open quotations from the contractors during negotiations.
6. Do not entertain letters/representations of tenders subsequent to the opening/negotiations/consideration of tenders.
7. Do not accept individual items rates which are abnormally high or unworkable in respect of major items of work in a tender.
8. Do not accept a single tender received in response to a call for limited tender unless the work is very urgent and permission from competent authority has been obtained.
9. Do not treat the Tender Committee’s recommendations with dissenting notes from one or more members of the Tender Committee, as a unanimous recommendation.
10. Do not advise the Tender Committee prior to their deliberations on the suitability or otherwise of any particular offer.
11. Do not order negotiation if the tender committee recommended for fresh tenders due to poor response in the tenders received.
12. Do not accept modified offers, not considered by the Tender Committee.
13. Do not allow subsequent revision of the minutes, unless the reconsidered minutes are put up as addition.
14. Do not record the acceptance otherwise of the tender anywhere else than the body of the Tender Committee minutes – noting side of the file is to endorse action taken only.
15. Do not operate non-schedule items where it is possible to do work as per schedule items or a combination thereof.
16. Do not operate non-schedule items without sanction of the competent authority. In exceptional cases where it has to be done, maintain necessary site records.
17. Do not award works on quotations in a routine manner and strictly follow annual financial limits laid down.
18. Do not allow two or more agencies to do similar works at one site. Departmental works and works being executed through contracts should not be allowed to be mixed.
Important Preventive Check Areas
1. Check on tender files especially those dealt with by officials of doubtful integrity.
2. Checks on tenders awarded on single tender basis or on limited tender basis (selection of tenders having been done in an arbitrary manner).
3. Checks to examine delays on the part of Tender Accepting Authorities in finalization of tenders.
4. Checks on final bills pending more than a year after completion of the work.
Engineering Departments:
Common Irregularities/Malpractices
(A) Civil Engineering:
1. Execution of works:
(i) Supply of substandard materials;
(ii) Execution of substandard work not conforming to the specifications;
(iii) Inflated measurements, particularly in hidden items like foundations of buildings, bridges, pavements and culverts;
(iv) Surreptitious disposal of critical materials like cement, steel etc. provided free of cost for the work by the department to the contractor, with or without the connivance of departmental officials.
2. Execution of Earthwork
(i) Maintenance of false basic records (e.g. ground levels);
(ii) Adoption of wrong classification of soil/rock cuttings;
(iii) Recording of false/inflated measurements of borrow pits;
(iv) Recording of inflated measurements in running bills for on-account payment;
(v) Borrowing of earthwork from departmental land while making payment to the contractors as for earth borrowed from outside;
(vi) Increase in quantities of such items whose rates are favourable to the contractor;
(vii) Laxity in enforcing specifications and maintenance clause in bitumen, water proofing work; and
(viii) Improper accounting, disposal/misuse of dismantled material.
3. Supply of Aggregates:
(i) Acceptance of ballast not conforming to specifications either in quality or size;
(ii) Inflated measurements of ballast taken away to spreading even before passing of the on-account bill.
(iii) Undertaking/collection and loading from the same are in violation of the extant instructions and creating conditions conductive to malpractice;
(iv) Malpractice of measuring of quantities of aggregates by such measurement to show inflated quantity.
(B) Communication & Electronics:
(i) Malpractices in consumable stores;
(ii) Improper and non-accountal of costly material from sanctioned works;
(iii) Execution of works and supply contracts not according to specifications. This includes supply of sub-standard dry batteries;
(iv) Mis-appropriation in the use of costly paints; and
(v) Improper accountal and issue of manufactured items in workshops.
(C) Mechanical & Electrical:
(i) Pilferage of POL;
(ii) Abuse of incentive scheme and unauthorized manufacture of articles of personal gain/commercial purpose;
(iii) Malpractices in accountal of materials/components drawn from stores;
(iv) Misuse of consumable stores;
(v) Non-accountal of costly fittings from issued materials;
(vi) Manipulation in the meter readings for electric consumption, particularly for commercial purposes;
(vii) Changing the name of supplier after award of work;
(viii) Procurement of inferior materials;
(ix) Non-standardization of item, specifying higher specifications for estimate purpose, supply accepted for higher rates.
(x) Not taking into account the discount available, while preparing justified rates.
Dos and DON’Ts
(A) Civil Engineering:
i) Execution of works:
1. Ensure good workmanship by proper supervision.
2. Keep proper account of cement and other materials issued to the contractors at the site of work.
3. Keep proper account and classification of issued materials.
4. Ensure inspection and passing of materials supplied by contractors before these are used in work. Maintain proper records.
5. Issue materials to the contractors only through authorized representatives with proper receipt from his and control the issues commensurate with progress of work.
6. Ensure recovery of cost of materials supplied by Authority, hire charges for tools and plants etc. from the contractors running bills immediately after their use.
ii) Measurements:
7. Record measurements/levels on machine numbered level books/measurement books only, duly issued by the Competent Authority.
8. Carry out prescribed checks of measurements paying particular attention to the hidden measurements.
9. Ensure test check as per rules.
10. Ensure inspection of correct thickness of items payable on ‘area measurements’ such as slabs, flooring, premixed road carpet, woodwork etc. Test check must cover this aspect also.
11. Ensure deduction of prescribed shrinkage/voids in earthwork/aggregates/manure and loading contracts as per conditions both during on account and final payments.
12. Ensure recovery of penal rates for excess consumption of cement, steel and bitumen as per terms of contract.
13. Detail of location to be identified in measurement book.
iii) Aggregate Supply :
14. Ensure proper leveling of stacking ground. Watch against artificial depressing of ground level at aggregate stack corners.
15. Ensure minimum height of stacks prescribed in specifications or contract condition.
16. Satisfy generally that artificial tunnels have not been left inside the stacks.
17. Guard against camouflaging of bad quality oversize aggregate in the stacks.
18. Ensure deduction of prescribed shrinkage voids from the stack.
DON’Ts
i) Execution of works :
1. Don’t allow execution of work without proper sanctioned work order except in special circumstances and obtain sanction of appropriate authority promptly.
2. Don’t allow the contractor to first execute only those items considered more profitable by him at his discretion so that contractor’s interest in completing the whole work remains.
3. Don’t allow execution of partly left over work by another agency before taking final measurements of earlier contract and getting them accepted both by the old and the new contractor.
4. Don’t permit use of substandard materials.
5. Don’t authorize issue of materials to subordinates of other departments unless approved by their controlling officers.
6. Don’t adjust excess use of cement in a running bill against less use in earlier bill.
ii) Measurements :
7. Don’t endorse test check certificates without putting dated initials against individual identifiable items of works.
8. Don’t pay long leads without physical verification and prepare a lead chart for this purpose duly signed and approved.
9. Don’t allow passing of subsequent bill of Earth Works without detailed measurements.
10. Don’t allow recoveries on account of use of departmental machinery by contractors to be accumulated upto the final bill.
iii) Aggregate Supply :
11. Don’t allow concave tops in an aggregate stack. Have it rectified before measurements.
12. Don’t depend upon visual inspection to assess oversize aggregate. Use prescribed sieves and do proper sampling.
(B) Electrical :
DO’s
1. Ensure good workmanship by proper supervision.
2. Keep proper account of cement and other departmental materials issued to the contractors at the site of work.
3. Keep proper account and classification of issued material.
4. Issue materials to the contractors only through authorized representatives with proper receipt from him and control the issues commensurate with progress of work.
5. Hire charges for electrical gadgets/equipment should be vetted by finance.
6. Check the nature of soil for foundations at site. In case there is any variance with Cross Section drawing then necessary correction should be done.
7. Ensure that the installation register for electrical fittings provided in Quarters/Service buildings/Runway lightings are maintained upto date.
8. Ensure that handing over/taking over of electrical installation in Quarters/Service buildings/Runway lightings are done correctly and on proper formats.
9. Ensure that the Make and Serial Number of electrical fittings/gadgets provided in Quarters/Service building/Runway lightings are maintained correctly.
10. Ensure proper size of equipment/wiring cables according to the sanctioned load.
11. The average electric consumption of different type of quarters should be worked out and in case of very low consumption, the reason for the same should be sorted out.
12. Ensure that the defective house service meters are promptly repaired/replaced.
13. Ensure that the mobilization advance if given to contractors is recovered as per provisions of the contract.
DON/’Ts
1. Do not tamper with the electrical wiring of quarter/service building for additional points.
2. Do not take temporary connections without depositing the necessary fee/charges with Authority.
3. Do not tamper the seal of house service meters provided in residential buildings.
4. Do not modify the L.T/H.T lines without competent authority’s sanction/approval.
5. Do not give electrical connection to contractors/private parties without sanction of estimates, deposit and the execution of agreement.
6. Do not charge electric consumption on average basis for longer periods.
7. Do not accept the material of other make which are not included in work order.
8. Do not pass contractors bill for works if not supported by signature of Engineer-in-charge and contractors representative.
9. Do not miss to note the proper chainage/kilometers in M.B. for cable laying work to facilitate site checks at a later date.
10. Do not issue excess quantity of materials/equipments to the contractors.
11. Do not accept the unused i.e. left over material which is defective/deteriorated in condition, from contractor after completion of work.
12. Do not prepare the estimate for releasing electric connections to Contractor/private parties without actual survey at site.
13. Do not allow a second, third contractor to start execution of a terminated work before recording measurements and preparing completion plan for the work already executed by the previous contractor. The measurement and completion plan should also be got signed by the new contractor as a token of acceptance.
14. Do not mention such ‘makes’ of electrical items in works contracts which are not equivalent quality-wise.
15. Do not change the supervisory staff frequently for a particular work of large magnitude. This will facilitate speedy finalization of contracts.
16. Do not increase the standard number of electrical points in any type of quarter without competent authority’s sanction.
17. Do not indent electric items which do not conform to IS specifications or bear ISI marks.
18. Do not make advance payments to suppliers on qualified Railway Receipt/Consignment note/Lorry receipt, without support of inspection certificate.
19. Do not allow execution of work without proper sanctioned work order except in special circumstances.
20. In works contracts, do not allow variations in quantities beyond permissible limit without ensuring that tenders are not vitiated.
(C) Mechanical/Equuipment :
DO’s
1. Ensure that the quantity of POL received in drums is as per the vouchers, i.e. invoice, quantity.
2. Ensure that the seals of tank wagons of POL are intact while taking the delivery.
3. Ensure that the handling losses of HSD oil remain within the prescribed limit of 0.1%. Losses beyond this limit to be thoroughly investigated/duly explained.
4. Verification of POL in shed to be done at least once in three months.
5. Carry out inspections in workshops to ensure compliance of work allotted to individuals.
6. Ensure that thefts and pilferage from stores are promptly reported.
7. Ensure that the tank of POL is totally emptied of its content.
DON’Ts
1. Do not accept the material if the same does not conform to specification/drawing.
2. Do not permit the wastage of used diesel/lube oil while servicing of vehicles and equipments.
3. Do not permit the handling losses of lube oil in workshop.
4. Do not delay to lodge the claim for short receipts of HSD oil detected in sealed tank wagons or contaminated HSD.
5. Do not permit losses of HSD oil without write off sanctions from competent authorities.
6. Do not allow personal/private repairs of vehicles in workshops.
7. Do not permit staff to carry out the work assigned to contractors.
8. Do not permit serviceable components in the scrap, while auctioning the scrap in scrap yard.
9. Do not permit unauthorized manufacture of articles for personal/commercial purposes in the workshops.
10. Do not allow departmental equipment/workshop to be used by private parties, without being charged at stipulated rates.
Important Preventive Check Areas :
(A) Civil Engineering :
1. Surprise checks original ground levels recorded by JE/AE/AEE/EE in connection with execution of earthwork in major construction projects. These checks are to be taken up immediately after the levels are recorded by the JE/AE/AEE, but before the commencement of earthwork by the contractors.
2. Checks on running payments for earthwork based on lumpsum measurements recorded by the JE/AE/AEE. These checks may be done in those sub-divisions where the officer do not enjoy a good reputation.
3. Checks on aggregate supplies in regard to quantity, quality and size of ballast, particularly those which stacked at site. It is needless to say that such checks should be done immediately after the measurements have been recorded by JE/AE/AEE in the Measurement books and before the stacks are disturbed.
4. Check of hidden measurement in respect of bridge works, construction of buildings/pavement works etc. Such checks should be carried out as far as possible, while the works are in progress and before the foundations are covered.
5. Checks on stores of JE/AE/AEE, particularly of critical items of building material such as cement, steel, G.I. pipes etc. These checks may be done particularly in those stations where information is available that the JE/AE/AEE or any other officer having a control on that officer is building his private house. Detailed checks should be made by intelligent discreet enquiries.
6. Quality checks on the works as executed.
7. Scrutiny of tender files, particularly those that have been dealt with by officers who do not enjoy a good reputation. Delays in finalization to be examined.
STORES :
Common Irregularities /Malpractices
(A) Indenting / Purchase
(i) To meet with the stipulation of obtaining quotations from more than one firm, three quotations are obtained from a single source but on different letterheads, two of which may be pertaining to non-existent firms.
(ii) Even if for sake of maintaining clean record, three different quotations are obtained, the favoured firms are informed of the rates quoted by the other two suppliers so as to enable the third favoured firm to quote a slightly lower rate.
(iii) Sometimes the staff deputed to obtain quotations from the market do so from the firms owned by their sons, daughters, wife and close relations only.
(iv) Obtaining quotations from benamy firms belonging to officers/staff.
(v) In connivance with the indenting department, indulging in purchase of sub-standard stores for such items as get consumed immediately leaving no opportunity for a check as to quality and quantity; e.g. phenyle, insecticides and other consumable items required for health sanitation, as also items needing one time use such as electrical fittings, etc.
(vi) Book transaction of purchase and issue of the stores without physical procurement particularly in the consumable items.
(vii) Purchase of cosmetic items e.g. furniture, room heater etc. without registering them in the T&P register leading to non-detection by the stock verified and utilization of the items for other purposes.
(viii) Modifying description of the items so as to make them non-stock items, leading to local purchase.
(B) Receipt & Inspection
(i) In case of bulk receipt of stores packed in boxes, rolls, cartons or bundles etc. in collusion with the staff concerned short supplies are made as random check is carried out only on such cartons/bundles/boxes, etc. as contain the correct numbers or correct in weight.
(ii) Stock holder who thus gets lesser quantity makes up the shortage by less physical issues to indenter taking the help of stores Van Clerk or indenting subordinates.
(iii) Bulk supplies when received are straightway directed to stocking section with a certificate of correct receipt, e.g. soaps, phenyle, waste cotton, bales of cloth etc.
(iv) For direct dispatch orders, the supplier in collusion with staff gets receipt not without physical delivery, receives payment on receipt note and then purchases material for supply to indenter and some times no supply maybe made but only a book transaction by posting of issues in the ledgers, etc.
(v) Lack of proper check on quality thus accepting sub-standard material.
(vi) Inspection of material but accepting it with a price cut being sub-standard, instead of straightway rejecting it; and
(vii) Delay in issue of rejection memo and thus weakening the chances of getting replacement of recovery of cost thereof.
(viii) Accepting of material without proper brand/identification number.
(C) Sale of Scrap/Disposal of unclaimed cargo :
(i) Manipulation of Reserve price in field book by showing it less than originally recorded.
(ii) Fixing of reserve price lower than the best bids obtained in previous auctions.
(iii) Clubbing of lots making them beyond the reach of smaller buyers, thus restricting the competition to a few bigger purchasers who form a pool and give lower bids.
(iv) Disclosing of particular lots containing better quality; scrap to favoured firms and changing of lot number plates.
(v) Affording opportunity to take out more weight by recording the tare weight of trucks less than actual.
(vi) Scrap materials are not marked separately, as a consequence of which better materials are taken out.
(vii) Certifying serviceable material as non-serviceable.
DO’s and DON’Ts
DO’s
(A) Indenting Stores:
1. Furnish detailed and unambiguous description with specification and drawing number.
2. Indicate quantity, both in figures and words.
3. Ensure that the quantity indented is as per approval of the approving authority.
4. specify a reasonable delivery period. Avoid terms like ‘Urgent’ and ‘Immediate’ and be specific about the date by which the material is required.
5. Double check the rate indicated as the estimated rate or last purchase rate before signing the indent. Furnish the basis of this rate such as the last Purchase Order No., date, quantity and source.
6. Indicate the estimated or last purchase rate in figures as well as words.
7. Always guard against suppliers asking for relaxation in description or specifications after release of order, as it is quite possible that the relaxation asked for has been already rejected in the original tender. Ask the suppliers to write to the purchasing authority for any amendments to the terms of the Purchase Order.
8. While approving quantity on indents, ensure that the quantity is fully justified in relation to the asset(s) for which the procurement is to be made.
9. De-mark an area as scrap yard.
(B) Purchase:
10. As far as possible adopt competitive tendering systems such as open tenders.
11. Ensure that the tender opening is done in letter and spirit as per the relevant instructions and that all the terms and conditions having financial implications on each and every offer are circled and initialed promptly at the time of the tender opening.
12. Ensure that offers are accepted only on the duly signed original tender and not on the letterheads. Any rebate should be given on the printed form itself.
13. Even if the lowest offer is accepted, still ensure that the rate accepted is reasonable.
14. Before accepting a quotation, have a look at all the quotations and see that they have been arranged in correct order.
15. Be vigilant while have to decide on offers with small differences on all inclusive prices.
16. Ensure that security deposits and earnest money deposits are collected from contractors/suppliers as per rules and when exempted proper reasons are recorded and copy of exemption certificate should be attached.
17. Negotiation is an execution to rule and should be conducted rather rarely.
18. When the description or specifications undergo significant changes after invitation of tenders, ensure that equal opportunity is afforded to all the suppliers either by re-tender or by negotiations where grave urgency exists.
19. Be vigilant about increase/decrease in price revision to taxes and duties while granting extension of delivery dates.
20. Be vigilant about requests for change of inspection clauses as request may come from the supplier for such a change to get over some inconvenient inspection agencies.
21. Ensure that risk purchases are completed as per the time schedule and also that the risk purchase claims are lodged on the defaulting suppliers promptly without delay.
(C) Local Purchase :
22. Ensure that a register of local purchase sources is maintained after inspection of their capacity by a duly constituted committee.
23. Ensure that always sealed quotations are obtained.
24. Where bearer quotations are collected, ensure acknowledgement of receipt of quotations from indenting suppliers.
25. Critically examine that reasonableness of rates and record the reasons for accepting a rate. The lowest rate may not be a reasonable rate.
26. Ensure that quotations are obtained from genuine firms who will quote competitive rates.
27. Avoid cash payments as far as possible.
28. Ensure that enquiries are sent by rotation to registered local suppliers by registered post.
(D) Receipt of Materials:
29. Ensure that quantity is checked without fail adopting the most appropriate method.
30. Ensure that the quality of supplies is checked with reference to the order description and specifications.
31. While accepting supplies and granting receipt notes thereof certifying suppliers bills, ensure that all deviations from the purchase office, and that proper endorsements are made where certain amount is to be recovered from the supplier on the concerned contract.
(E) Sores etc :
32. Ensure that all issues are made only on proper vouchers/indents.
33. Ensure that all materials go out always on gate passes.
34. Do not allow materials to lie unattended for a long time leading to their deterioration.
35. Ensure that all issue vouchers/indents are paid with the acknowledgement copies of the consignee.
(F) Scrap Sales/Unclaimed Cargo :
36. Ensure that reserve price is fixed for each lot without fall before auction.
37. Ensure that all modifications to auction terms are announced before the auction.
38. Except where specifically exempted, ensure that all lots put up for auction are surveyed by the survey committee.
39. Ensure that lots are maintained in such a way that they cannot be changed by unauthorized persons before the delivery is completed.
(G) General :
40. Avoid as far as possible ex-post facto regularizations.
DON’Ts
(A) Indenting Stores :
1. Do not furnish specifications that are tailor made to attract offers from only one or two suppliers.
2. Do not fail to attest corrections in quantity, last purchase/estimate rates and description of an indent.
3. Do not submit more than one indent for each quantity approval.
4. Do not submit non-stock indent for a stock item, except under special circumstances recording the reasons for the same.
5. Do not issue a proprietary article certificate for any item, unless you are fully and personally satisfied about it. Please note that the issue of a proprietary article certificate attracts personal responsibility.
6. Do not issue proprietary article certificate for items for common usage or for items covered by fairly comprehensive description or specification.
7. Do not issue letters to supplier in the nature of amendments to the purchase contracts and always write to the purchasing authority for issue of an amendment where necessary.
(B) Purchases:
8. Do not accept delayed or late tenders except when sufficient reasons exist for such a consideration.
9. Do not consider offers modified after opening of tenders.
10. Do not allow suppliers to modify their offers at the time of tender opening.
11. Do not accept offers with corrections unattested by the tender opening committee members.
12. Do not accept unsolicited offers without valid reasons, to be recorded in writing.
13. Do not accept single quotation against limited tender in a routine manner without checking the urgency or reasonableness of rates.
14. Do not accept offers with significant deviations from the specifications as other competitors may be able to offer even a lower price for the permitted deviations.
15. Do not accept a higher offer without recording convincing reasons for passing over the cheaper offers.
16. Do not accept an offer to a sample of the tenders are issued to a standard specifications.
(C) Local Purchases :
17. Do not split indents to bring the purchase within local purchase powers.
18. Do not issue an enquiry unless the existence of the firm has been checked.
19. Do not entertain open quotations or quotations which are unsigned or appear to be corrected on terms involving financial implications without being attested by the tenderer/
20. Do not entertain indents with unattested corrections.
(D) Receipt of materials :
21. Do not resort to inspection of materials by comparison with sample or to practical check, when clear description and specifications are stipulated in the order.
22. Do not allow the materials/purchases received without opening for a long time as this may result in the forfeiture of your rights to raise a claim on the supplier for shortages/damages.
23. Do not accept a supply without checking the seals and the supporting inspection certificates.
24. Do not mix-up the rejected materials with other supplies.
25. Do not return the rejected supplies back to the supplier, without taking safeguards against ground rent due and advance payment already made for the supplies.
26. Do not re-open the cases of rejected materials unless it is in the Authority’s interest.
(E) Depots / Stores :
27. Do not store pilferable and non-ferrous materials in open.
28. Do not permit unauthorized personnel to enter the stores.
29. Do not hand-over materials to any person unless he has been authorized for the purpose.
Important Preventive Check Areas :
1. Checks on purchase of stores as to proper mode of tendering, selection of firms, verification of antecedents of the firms, manipulation of tenders, examination of offers etc.
2. Checks on the Receipt and Inspection of Stores, as to proper quantitative and qualitative inspection both in the Stores Depots as also at consumer ends in respect of direct dispatch orders.
3. Checks on the local purchase both by the Stores depots and the consuming departments as to the genuineness of the sources of purchase and reasonableness of prices etc.
4. Checks on the stores held in stock both by the Stores Depots and by the imprest holders/consumers as to pilferage, misappropriation, etc.
5. checks on the disposal of scrap as to the lot formation, identification, definition, quantification, condemnation certificate, list of excluded components, adequacy of publicity by auctioneers, reserve prices, proper delivery and supervision by stores, with a view to prevent sales at unreasonably low prices, pick and choose, material substitutions, unauthorized deliveries etc.
6. Checks on the indenting and supply of printing entry tickets by ticket printing presses with a view to prevent leakage of blank entry tickets, facilitating printing of tickets by unauthorized sources, recycling.
ACCOUNTS :
DO’S
1. Ensure that the expenditure or remission of revenue has been sanctioned by the competent authority and that the expenditure has been incurred by an officer competent to incur it.
2. Ensure that the recurring charges which are payable on fulfillment of certain conditions or until occurrence of certain events, a certificate from the drawing officer is forthcoming to the effect that the necessary conditions have been duly fulfilled.
3. Ensure that the expenditure has been properly and fully vouched and has been so recorded as to render the second claim on the same account impossible.
4. The bill should be in original and in prescribed form.
5. Ensure that alterations, if any, in the Bill have been duly attested by the Officer and contractor.
6. Ensure that the rates claimed in the Bill agree with those entered in the Agreement.
7. Ensure that bill bears certificate where necessary from the responsible executive officer that the services for which the payment is passed has/have actually been rendered and the amount of the bill is covered within proper sanctions like A/A & E/S.
8. Ensure that the claim is not time barred.
9. Ensure that the bill has been signed by the officer competent to sign the same.
10. Ensure that the prescribed percentage checks are done.
11. Ensure that advance payment is released only in accordance with provisions of contract and that such payments are adjusted as per terms and conditions of the contract.
12. Before making final payment, ensure that a certificate has been furnished by the executives that the Authority properties. If issued for temporary use of the contractors, have been returned in good conditions or appropriate amount is recovered in lieu thereof.
13. Ensure that the certificate regarding utilization of the PF advance or other advance has been furnished by the staff to whom the advance has been paid.
14. Ensure that recovery of installments of the advance taken by the staff viz. Festival, cycle, scooter, and HBA is commenced promptly and continued till the full amount is recovered.
15. Ensure that accounts inspection/checks are planned in advance and conducted faithfully as per prescribed schedule.
16. Ensure that while granting leave encashment, the leave is actually due to the personnel and a proper record has been kept in the service book/register duly signed by the competent authority.
17. Ensure that no delay occurs in incorporating of annual increments.
18. Ensure that the payment is witnessed properly under dated signatures of the official required to witness the same.
19. Ensure that while passing the contractors bill, record entry in MBs should be scored out and cancelled in red ink in order to prevent double payment in future.
20. Accounts Manager passing the contractor bill and issuing the cheque for payment should make an entry for the same in M.B. with voucher No. etc under his signature and stamp.
21. Do not fail to verify all the statements like, Deviation statement, Substitution statement, Extra Item Statement.
22. Ensure that expenditure has been properly sanctioned and budget provision exists.
23. Ensure the party has properly charged the Sales Tax/Excise Duty as per existing rule and they have been properly deposited with the authority.
DON’Ts
1. Do not pass the bill with erasures or alterations unless attested by the bill signing authority as many time as such alterations are made.
2. Do not allow payment of rates higher than those included in the Agreement without specific competent sanction.
3. Do not forget to record the fact of payment so as to render a second claim being passed for the same transaction impossible.
4. Do not pass the advance bills as per terms and conditions of agreement until accompanied by the proof of dispatch of the material i.e. the original Railway Receipt/LR/Consignment note and proof of inspection where required.
5. Do not delay refund of Earnest money/security deposit to the contractors after the work or supply has been completed and the maintenance period has been completed.
6. Do not allow delays in passing contractor’s bills and staff payments such as PF advance, TA bills or final settlement bills etc. as delays are major source of corruption.
7. Do not delay refund of Earnest Money to the unsuccessful tenderers after the renders are finalized.
8. Do not allow the contractor or the party to see the concerned staff in the bill passing sections without proper permission from the concerned officer.
9. Do not fail to exercise sample check in the matter of pending items of passing of bills, refund of earnest money, security deposit and staff payment such as PF advance, TA bills/medical bills or final settlement bills, so that prompt action by the correct staff is ensured.
10. Do not draw pay and allowances over and above sanctioned strength, except of prior approval of competent authority.
11. While clearing any old item from PF deposit register, do not forget to initial the PF Deptt. register and see that the pay order number and the date are duly entered in PF deposit register.
12. While accepting the deposit like TNLC etc. in connection with collection from station earnings, do not forget to get the relevant vouchers from the concerned executive who has collected the amount and also ensure that such collection is in accordance with the authority’s provisions.
Important Preventive Check Areas :
1. Whether there is delay in passing of bills, such as, Stor3es bills, Engineering bills, Staff salary bills. O.T. bills, etc.
2. Whether necessary checks are carried out on the bills received from different departments.
3. Whether any preference is given in passing bills of any particular contractor or supplier.
4. Scrutiny of recovery of advances given to contractors.
5. Refund of Security deposit and unpaid amounts in the offices of Accounts Officers.
6. Whether necessary checks are carried out while passing pay sheets.
7. Whether necessary checks are being exercised in passing TA bills, overtime bills, running account bills, night duty allowance bills, medical bills etc.
8. Whether recoveries are affected promptly, regularly and correctly in cases of all staff advances.
9. The admissibility of House Rent Allowance where quarters are not allotted, should be checked.
10. Whether there is any delay in passing personnel bills, such as P.F. advance, settlement of dues, etc.
11. Whether while passing supplementary bills due to arrears of pay proper remarks are being recorded on the original bills to prevent the bills being passed more than once.
12. Surprise check of cash in hand with Cashier and Pay clerks, Booking clerks and other Entry ticket counters to ensure that the same is correct as per the records.
13. Whether the receipt of returns, collected tickets etc. from the terminals are checked.
14. Whether proper checks are carried out on collected tickets, non-issued tickets.
15. Whether any collusion is suspected between the accounts staff and the field staff.
16. Whether proper checks are carried out on handling bills.
17. Whether the opening balance in the PF ledgers at the commencement of the year, properly checked and attested by Manager(Accounts).
18. Test check of the Service Records etc. to see:
a) Connivance of staff for not entering the leave availed in leave a/c.
b) Deliberately ignoring the recording of entries of penalties, suspension etc. in the relevant columns of the Service Records.
19. Failure to deduct income tax from pay bills though clearly due.
PERSONNEL
Important Preventive Check Areas :
(i) Selection & Promotions :
1. Manipulation of number of vacancies (Selection posts) so as to bring the favoured candidate within the field of choice.
2. Postponement of regular selection of flimsy grounds so as to permit continuance of ad-hoc promotees.
3. Discrimination in the treatment of candidates absent from the examination.
4. Discrimination in awarding marks under the ‘Record of Service’.
5. Manipulation in transcribing marks from the written papers to the tabulation sheets.
6. Unauthorized alterations in the tabulation sheets after the same had been signed by members of the Selection Board.
7. For promotion to ex-cadre selection posts deliberate failure to give sufficient notice to outstation candidates.
8. Not following any rational basis in deciding relative seniority of candidates for promotion to general selection posts.
9. Deliberate violation or non-observance of prescribed selection procedure.
10. Failure to conduct proper trade test for posts in skilled category.
11. Deliberately keeping posts unfilled.
12. Deliberate delaying of decision on vigilance/enquiry reports.
13. Delaying issue of Charge sheets where decisions are already taken to proceed against.
14. Delaying award of penalty to help favourite candidates in promotion.
15. Un-substantiated/out of context upgrading of Performance Rating to help in promotions.
16. Unjustified final performance rating without regard to taking into account of the entire Performance Appraisal Report.
(ii) Recruitment
1. Not giving sufficient publicity to the Employment Notice regarding recruitment in Class III/Class IV posts.
2. Deliberate failure to preserve or keep proper record of applications received.
3. Purposely violating instructions regarding minimum qualifications and experience.
4. Arbitrary screening of applications received i.e. obviously better qualified candidates not been called for selection.
5. Not offering employment in the order of merit from the list of duly empanelled candidates.
6. Failure to observe instructions regarding medical examination and verification of antecedents.
7. Passing over an empanelled candidate on flimsy grounds.
8. Checks on recruitment of class IV staff, in particular appointment of substitutes and staff on compassionate grounds, maintenance of CL registers and Service Cards.
9. Ensure all appointment orders are dispatched under registered post.
10. Appointment without clear vacancies.
11. Appointment on casual basis without proper advertisements or getting nominations from respective Employment Exchange.
12. Regularizing the appointments of casual/daily wages employees at later stages without fulfilling procedure/requirements and violation of rules.
13. Appointing people on deputation in the absence of provisions in the Recruitment Rules and clear vacancies.
14. Reviving and revalidating expired merit list to favour particular candidates.
15. Continuing with wring practices and arbitrary change of R&P Rules.
16. Accepting in-ordinately delayed applications and/or inserting applications after expiry of last date of receipt stipulated in the advertisements.
17. Filling-up reserved post by general candidates without de-reservation as per rules.
18. Faulty maintenance of Reservation Roster.
(iii) Pay, Traveling allowance & Overtime etc.
1. Recovery of advances or deductions deliberately omitted or postponed only for the favoured employees.
2. Drawl of house rent allowance even for employees in occupation of Authority or Government quarters. In such cases, it will be found that there would be a lack of coordination between the section drawing the bill and the section allotting quarters. Further there would be a failure to obtain prescribed certificates from employees concerned.
3. Excessive booking of staff for overtime without the supervisor exercising proper checks or bringing it to the notice of the officer in charge.
4. In workshops drawing incentive bonus on days on which overtime has also been claimed for the same employee.
(v) Service Record :
1. Connivance of staff concerned who deliberately do not enter penalties, suspension etc. in the relevant columns of the service records/personal files.
2. Deliberately ignoring orders of penalty of withholding of increments.
3. Leave account of staff should be checked. Ensure that leave encashment is entered in the leave account/service book.
4. Ensure that service books are opened and all records are maintained properly.
5. Ensure that sanction of LTC is entered in the register/records/service book.
