(defence services) review of works expenditure 2014-15

MOST IMPORTANT CIRCULAR
REGISTERED
No. E/II/ARWE/24/2014-15
O/o The PCDA (WC)
Chandigarh
Date: 06.05.2015
To
Shri ………………………
AAOGE/AOGE/AAOBSO/LAO
……………………………
Sub: FINALISATION OF APPROPRIATION ACCOUNTS (DEFENCE SERVICES)
REVIEW OF WORKS EXPENDITURE 2014-15
As intimated by the HQ Office vide letter No. 18079/AT-X/ARWE/2014-15
dated 20.04.2015, Annual Review of Works Expenditure Report for the FY 2014-15
along with its various statements together with its supplementary details is to be
submitted to HQ office by 10th July, 2015. It has been experienced that while
sending the required information / data to main office, due attention and care
is not being given by AOs GE which has resulted in to unnecessary
correspondence and undue delay in rendition of the report to HQ Office.
In order to ensure correct compilation of ARWE for the FY 2014-15, in
accordance with the directions of the competent authority, a copy of /
Statements of ARWE for 2013-14 is being placed on PCDA (WC) website and
also being mailed through ZIMBRA MAIL for guidance and furnishing the
details in the statements duly verified by AOs GE to this office by 10 th June,
2015 positively through ZIMBRA MAIL / Speed Post / By hand. It is your duty
to ensure that documents reach this office in time and safely to the concerned
task holder. Make sure to get your acknowledgement of the document.
The following statements related to “Review of Works Expenditure” for the
year 2014-15 may please be submitted to this office duly typed and legible
on Proper Proforma (in duplicate) i.e. in Two Sets alongwith supporting
details containing the name of Auditor/ AAO/AO/ who prepared/checked
the report. The formats on which statements are to be rendered to this office
had already been forwarded to your office under our letter of even no. dated
23.4.2009 during submission of the ARWE for the year 2008-09. „Nil‟
statements are also required to be submitted.
1.
Statement ‘A’ Part I & II (Para 13):
The reasons for variation are to be mentioned clearly against each item.
The reason column should under no circumstances be left blank. In Statement
„A‟ Para 13 Part-II, it may be indicated whether the work has been sanctioned
under Para 34, 35 & 36 of DWP 2007. Complete details of work sanctioned
under Para 35 of DWP should also be enclosed indicating the steps taken for
getting Admin Approval in respect of cases incorporated in previous year report
and sanctioned in current year. Please separately mention in Part-I of the
statement, the no. of cases showing variation of over 50% between allotment &
expenditure in respect of works costing Rs 25 Lakh & above and in Part-II of
the statement, the no. of cases of non-budgeted works with amount less than
Rs. 10 Lakhs and amount of Rs. 10 Lakhs & above.
2.
Statement ‘B” (Para 14):
The total number of works completed during the year under review costing
Rs. 25 Lakhs and above (estimated cost or actual expenditure) may be
indicated without fail. The details of the work carried out without Admin
Approval and without allotment of Funds during the year may please be
attached (the cases not remaining outstanding and objected in the earlier years
should be excluded). CA No. & Date of completion of jobs in respect of
effected cases may also be intimated interalia stating whether revised Admin
Approval has been obtained or otherwise.
3.
Statement ‘C’ {Para 15 (a), (b) (a), (b) (b) & (c)}:
It may be ensured that the opening balance of the current year statement
should tally with the closing balance of the respective statement for last year
except Statement ‘C’
want of appropriation and excess over
appropriation. No amount is to be shown as outstanding in the opening
balance in Statement „C‟ Para 15 (a) & (b). Objections for want of
appropriation shown in closing balance in the previous year report may
be watched separately. Reasons for not obtaining covering Sanction /
Admin Approval and remarks are also to be attached with the
statements in respect of outstanding amount as on 31/03/2014.
4.
Statement D-I to V, D-VIII, D ‘A’ and D ‘B’ {Para 21 (a),(b),(c) &(d)} along
with
Analysis and Annexures:
CA No., date and description of work in respect of all the works where
irregularity occurred must be indicated.
5.
Statement D-VI:
The details where extensions were granted for more than the original time
may be furnished.
6.
Statement E-I & II (Para 20) alongwith analysis
7.
Statement ‘E’ Supplementary alongwith analysis
8.
Statement ‘F’ (Para18) alongwith analysis:
The statement should be furnished indicating the recoveries of license
Fee, Rent & Allied charges in respect of the bills issued upto 28 th Feb 2015
and position of outstanding amount as on 30th June 2015 with year-wise
breakup and the steps taken to reduce the outstanding License Fee and
Allied charges may please be furnished alongwith Statement „F‟ (Para 18).
The Amount irrecoverable, if any, may be indicated as note in the Statement.
It may also be ascertained from executive authority what steps have been
taken to reduce the outstanding under these items. Please also ensure that
the amount shown in Statement „F‟ (Para 18) and the amount reflected in
Statement 6A of AAC are same and the difference (s), if any, may be
explained with reasons.
9.
Statement ‘G’ (Para23):
Percentage may be worked out separately for SSR 1996, 2004 & 2010.
10.
Statement ‘H’ (Para):
11.
Statement’I’ (Para 16) :
Complete details of all operational works indicating Task No. / Admin
Approval wise and total expenditure incurred during the year may be
indicated in the report.
12.
Statement ‘J’ (Para 24):
13.
Statement K Part I & K Part II (Para 12) :
In the Para 12 of the report, only Budget and Expenditure under woks Head
(Minor Head / Sub Head as applicable) may be taken into account. Budget and
Expenditure (under Revenue and Capital) on works of NCC, ECHS, RR and Joint
Staff may also be included under the respective heads of account. The details of
allotment and expenditure incurred on DGMAP works (Army, Navy, and Air Force)
should be given separately under Para 12 of the report.
14.
Loss Statement awaiting sanction (Para 17) with year wise break-up:
Age-wise analysis in r/o loss statements awaiting sanction may be indicated
alongwith action taken for regularisation of outstanding cases.
15.
Recovery of outstanding Barrack Damages (Para 19) with year wise
break-up:
16.
Over payments/short/non-recovery from the contractors still
outstanding (Para 21 e) with year wise break-up:
Over payments/short/non recovery from the contractors still outstanding
(Para 21e) with year wise break-up giving the present status whether in
Arbitration/Court, date of next hearing, action proposed by executive for
liquidation of demands may also be furnished. Please also furnish details of
outstanding demands against contractor category-wise viz. Arbitration
cases/Court cases, Risk and Cost, Blank Tenders, STE recoveries, Misc
cases on Separate Proforma. Particulars of outstanding over Rs. One Lakh
from contractor reported, under statement Para 21 (e) may be attached with
the statements for examination by E-in-C‟s Branch.
Please ensure that All the statements should be on the Standard
Proforma. The statements should be Exhaustive and Self-explanatory
to avoid back reference. While forwarding the reports the following
points may please be kept in view:i)
Each statement must be made in separate sheet of paper as the
statements are to be sent to DGA (Defence Services) independently in a
separate file by HQ Office.
ii) No abbreviations are permitted in the Appropriation Accounts. All
concerned may therefore ensure that even the usual abbreviations are not
used in the various statements.
iii) Each statement should be critically reviewed and analysed before
submission and detailed comments should be furnished. Age wise
analysis of the statement, wherever required should be enclosed.
iv) The figures shown in ARWE should be duly reconciled with complied
actuals. The Closing Balance as shown in ARWE report for the year
2013-14 must tally with the Opening Balance of ARWE report for the
year 2014-15 .
v) The amount may be shown in the whole Rupees and not in the decimal
with naye Paise or in Lakh, Crore etc.
vi)
In past, it is noticed that due regard is not being paid by AAOs / AOs
GE concerned
while rendering the correct information on proper
format as required for consolidation of this important report. Despite
clear instructions on the subject, Incomplete Reports/information
furnished lead to unwarranted correspondence at all levels as well as
delay in submission of report to HQ Office on due date. An Annexure
indicating the shortcomings noticed in the previous year is also
enclosed for reference to help you avoid such errors and
omissions in the Report for the year 2014-15.
vii)
It is the personal responsibility of AAOs/AOs GE to ensure that the
report is submitted to Main Office well in time. Any delay or inaccuracies
will entail initiation of disciplinary action. It is therefore, again stressed
upon all concerned to ensure timely submission of the required report
by the due date so as to enable this office to exercise proper check
before consolidation of the same for onwards submission to HQrs
Office.
viii)
All AAOs/AOs are directed to ensure that all the information
incorporated in the report has been verified and correct. A certificate to
this effect may also be recorded by the AAOs/AOs/LAOs on the
forwarding memo of the report.
ix)
The report may please be submitted in such a way that it reaches Main
Office by 10-06-2015 positively in a separate cover addressed to Smt
Vanadana Kuniyal, SAO (E) except Statement ‘F’ which may be
submitted upto 20-06-2015. Change in the format, if any, on later date
received from HQ Office will be communicated to your office.
x)
Please Acknowledge Receipt of this Important Circular under the
signature of AAOs/AOs. In case of Transfer of present AAO/AO
GE/LAO, the same please be handed over to successor during
Handing-Taking over of the assignment.
It has been observed that no follow up actions on the outstanding
cases are being intimated to this office. You are requested to go through the
circulars issued by this office and uploaded on the website of PCDA (WC)
CHD in this regard & submit your quarterly report showing the progress
achieved by your office by minimizing the outstanding cases particularly
relating to License Fee & allied charges, Losses, barrack damages, Statement
„C‟, Statement „D-6‟, Statement „D-A‟, Statement „K‟, Contractors Demands
Para 34, 35, 36 of DWP 2007etc.
.
--sd-(Vandana Kuniyal)
Sr. Accounts Officer (E)