in the Civil Engineering
Department.
In course of inspections carried out in some of the units of SE (Works), SE (P.Way) and other Sr. Subordinates holding stores in the Divisions, it has come to the light that records for accountal of Stores viz, DMTR, Ledger etc. are being maintained by these units in a very careless/ improper manner.
1.1
The
DMTR is the first-hand and basic record for any transaction of stores by the
Sr. Subordinates and the imperative need of maintaining this important stores
record in a proper manner cannot be over-emphasized.
2.
The
following deficiencies/irregularities have been noticed in the maintenance of the
store records in some of the units of Sr. Subordinates.
i)
Entries
in the DMTR not serially numbered.
ii)
Blank
spaces left in the DMTR in between successive entries and that between the last
entry of the day and the signature of the stock holder.
iii)
No
link between the entries made in the DMTR with that appearing in the Ledger.
iv)
Classification
of released materials not done.
v)
Ledger
reference not indicated in the DMTR against the corresponding transaction of
material.
vi)
Over-writings/scoring
out of the entries in the DMTR/Ledger without any initial of the store holder.
vii)
Thin
registers being used as DMTR instead of properly bound printed registers for
recording transactions for a longer period
viii)
Entries
made in the DMTR/Ledger being not date-wise.
Many entries pertaining to transactions of later dates find place in the
groups of entries of much earlier dates recorded long back. This has been made possible by filling up
the blank rows/spaces left out between two consecutive entries.
ix)
Certain
materials issued to another unit, but the supporting challans found to have
been issued after a long time. There
has also been no effort to get them verified.
x)
No
initial/signature of the Stores Clerk at the end of day’s entry or that under
the signature/stamp of Sr. Subordinate in the DMTR.
xi)
The
statutory annual inspection/checking of the stores of Sr. Subordinates not done
by the controlling AEN.
xii)
Stock
verification not done at the prescribed interval.
3.
The
above revelations are violative of the extant instructions obtaining in the
maintenance of Stores record. It is
needless to mention that some of the above deficiencies/irregularities are
contributory factors leading to generation of manipulation/mis-appropriation of
railway materials at a later date.
4.
It
is, therefore, necessary that the field Inspectors/officials remain vigilant
and careful in maintaining the store records in a proper manner. Some of the areas where special attention is
to be paid by the Sr. Subordinates holding stores and by their Stores Clerk and
the manner in which the records are to be maintained are detailed as under:
i)
Each
and every transaction of stores entered in the DMTR must have a Srl. No. and
continuity of the Srl. No. should be maintained without any break separately
for “Receipt” side and “Issue” side. As
per extant procedure, entries in the DMTR with stock holder must be made as
soon as any transaction (receipt or issue) takes place. This should serve as a first-hand document
for any store transaction. At the end of each day a line should be drawn
corresponding to the larger number of entries which may happen either on the
receipt side or on the issue side. The
blank space in respect of smaller number of entries of that date should be scored
off. This will enable the next day’s
entries being started from the same level of the page.
ii)
A
well-bound register printed as per standard format which can record transction
for a considerably long period should be used as DMTR/Ledger. The first page of the DMTR / Ledger should
contain a certificate from the AEN indicating the total number of pages
available in the DMTR/Ledger. In
respect of Ledger, the next page should be used as “INDEX”.
iii)
No
blank space repeat blank
space should be kept between consecutive entries in the DMTR or between the
day’s last entry and Store Holder’s signature. Such blank spaces are potential
danger for manipulation of stores transactions at a later date. In case any blank space is left out as
mentioned in para 2 above, this should be diagonally scored off.
iv)
The
Store Clerk entering the transaction in the DMTR should initial the entries
with date at the end of each day. His
signature/ initial may be under the signature/stamp of the Sr. Subordinates.
v)
The
entries from the DMTR to the Ledger should be made as early as possible and the
Ledger folio reference should be indicated in the DMTR.
vi)
There
may be cases of stock-holders having stocks with one or more Supervisors at
other stations. In such cases the
issues to the Supervisors (or receipts from them) should be entered in the main
DMTR. The Supervisors shall also
maintain similar line DMTRs in the same manner as stated above. At prescribed and convenient intervals
(which should normally be not more than a fortnight), depending on the volume
of the transactions, the line DMTRs should be brought to the main stock-holder
and entries therefrom be made into the main DMTR with bye-dates.
vii)
Challans/
Issue notes to the other stock-holders shall be made out only by the main stock-holder
and not by the Supervisors maintaining the line DMTRs.
viii)
In
the Released Materials Ledger (RM Ledger), entries should be made after
classification of the released materials.
The status of classification should be indicated in the RM Ledger.
ix)
In
respect of transactions from one unit to another unit, it will be the
responsibility of the consignor Sr. Subordinate to issue Challans/Road Permit
along with the materials issued to the consignee unit. It is necessary to have the initial of the
witnessing personnel recorded in the challan to avoid any future dispute in
respect of issue of the materials.
x)
It
will also be the responsibility of the consignor Sr. Subordinates to ensure
that the challans are got verified from the Consignee unit within a reasonable
period of time. In case of challans not
received as verified/accepted within a reasonable time, the material issuing
authority should contact the consignee or send a special man to the consignee
for getting the challan verified. The
details of verification of the challan must be indicated in the Ledger as soon
as the challans are verified and received by the issuing authority.
xi)
The
consignee/indenting authority should also, in turn, in the event of materials
having not been received within a reasonable time at the receiving end, contact
the issuing authority to avoid any possible wrong despatch/misappropriation.
xii)
The
released materials, after proper classification, should be entered in the RM
Ledger itemwise.
xiii)
In
terms of para 114 of Indian Railway
Permanent Way Manual, 1986 (Reprinted
1999) Edition as well as para 113 of the Indian Railway Works Manual,
2000 Edition, the controlling Assistant Engineer should carry out inspection of
each Section Engineer’s office and stores at least once a year. This inspection should cover checking of
store records viz. DMTR/Ledger, RM Ledger and other store records also. While checking stores, he should pay
particular attention to the imprest stores and its distribution and other
important stores items.
xiv)
At
the close of each month, all Sr. Subordinates holding stores should submit
monthly return to his controlling officer/Divisional office indicating the
transactions during the month and the balance stock with him at the end of the
month.
xv)
Various
types of stores held by the Sr. Subordinates, the format for statement of
returns, surplus stores held on line, charged off stores, material at site etc
have been brought out in Paras 1407 to
1455 of Engineering Code. The
instructions given therein should be kept in view.
xvi)
In
terms of para 1428 of the Engineering Code,
regarding Departmental Stock verification of Stores Balance, it is laid
down that there should be a frequent reconciliation of balances as shown in the
numerical ledgers kept by the subordinates (and as brought out in the half
yearly statement) with the actual
quantity in hand. Divisional Engineer
should arrange that approximately one-sixth of the stock under each subordinate
is verified by actual count each month, so that the whole divisional stock is
verified at least once every 6 months.
This verification is in addition to the stock verification made by the
Accounts Stock-verifiers.
xvii)
At
the time of monthly meeting which the Sr.DENs/Co-Ordination is holding with the
Sr. Subordinates of their respective Division, the position of unverified
challans should be reconciled.
Similarly, for inter-divisional unverified challans, the reconciliation
of unverified challans should be done in HQ office at specific intervals. Dy. C.E (G) will lay down the modalities for
holding such meeting at HQ.
xviii)
The
Accounts stock verification should be given due importance. In case the Accounts stock verification is
not done at specific intervals, it is advisable that the same is brought to the
notice of the Divil. Accounts Officer/FA &CAO so that the stock
verification can be carried out without further delay. Such stock verifications, in many cases, may
act as a pointer for arresting excess/ shortage of stores held by the Sr. Subordinates.
In view of what has been stated in the foregoing
paragraphs it is advised that the above revelations/ procedures of stores
transactions/maintenance of stores records/ inspections by officers be brought
to the notice of all concerned for proper maintenance of the stores records. It is essentially necessary that the
instructions are carefully gone through by the Sr. Subordinates while
maintaining DMTR/Ledger/other stores records and the Codal /Manual provisions
are strictly followed without any deviation.
(M. R.
DAS)
Chief Planning & Design Engineer