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BOOK OF ACCOUNTING
PROCEDURE
FOR
MAIL MOTOR SERVICE
DEPARTMENT OF POSTS
BOOK OF ACCOUNTING PROCEDURE FOR
MAIL MOTOR SERVICE
CONTENTS
Chapter Subject Page Nos.
I Introduction 1-4
II Financial Powers of Controlling Officers in respect of MMS 4
III Classification of Expenditure 4-8
IV Draw and Disbursement of Money 8-11
V Initial Records 11
VI Accounts Returns to Postal Accounts Organizations 11
VII Procedure for making Purchases 12-15
VIII Receipt of Stores (including vehicles) 15-16
IX Payment for Stores 17
X Issue of Stores 17
XI Issue of Fuel 18
XII Physical Verification of Stores (other than fuel) 18-19
XIII Traffic 20-22
XIV Classification of Fuel Kilometer per Lt./Kg. 22-23
XV Maintenance & Repairs 23-26
XVI Disposal of Unserviceable Vehicles & Stores 26-27
XVII History Sheets – Maintenance of Vehicles, Tyre, Plant &
Machinery
27
XVIII Proforma Accounts 27
XIX Period of Preservation of Records 28
Appendix – 1 to 39 29-94
BOOK OF ACCOUNTING PROCEDURE FOR MMS (POSTAL)
CHAPTER I
INTRODUCTION
The Mail Motor Service came into existence in 1944 and is at present entrusted with the
following main functions:-
(i) Conveyance of mail bags between Post Offices, RMS offices, TMOs, and Railway
Stations, Air Mail Sorting offices, sea ports and from one Post Office to another.
(ii) Clearance of letter boxes.
(iii) Conveyance of cash.
(iv) Delivery of heavy parcels in some places.
(v) Purchase, repair and maintenance of vehicles for the above purpose.
(vi) Operation of Logistics services
(vii) Bulk mail pickup and delivery for Bulk Mail Centre
(viii) Operation of Speed Post/EPP Services
(ix) Direct delivery and pick up from bulk customers
(x) Operating Long distance schedules in RMS sections.
(xi) Cargo schedules
(xii) Mobile Post Office
(xiii) Repairs / Maintenance of Staff Car/Inspection vehicles
2. Apart from the above functions, Mail Motor service vehicles also convey
departmental forms and stationery.
Units of the Service exist at present at the following stations:
Andhra Pradesh Assam
Hyderabad Guwahati
Vijayawada Silcher
Guntur Jorhat
Visakhapatnam Tejpur
Nellore Dibrugarh
Tirupathi Tinsukia
Kakinada Goalpara
Hanamkonda Nagaon
1
(Technical control by Manager, Hyderabad) Nalbari
Lakhimpur
Bihar (Technical control by Manager, Guwahati)
Patna (Technical control by Manager, Patna)
Chhatisgarh Delhi
Durg Delhi
Raipur (Technical control by Sr. Manager, Delhi)
Bilaspur
(All Technical control by Manager, Bhopal)
Gujarat Haryana
Ahmedabad Ambala
Vadodara (Technical control by Manager, Chandigarh)
Bhuj
Jamnagar Himachal Pradesh
Rajkot Simla
Surat (Technical control by Manager, Chandigarh)
Bhavanagar
(All Technical control by Manager,
Ahmedabad)
J&.K Jharkhand
Srinagar Ranchi
Jammu-Tawi Jamshedpur
Leh Bokaro Steel City
(Technical control by Manager, Chandigarh) Dhanbad
(All Technical control by Manager, Patna)
Karnataka Kerala
Bangalore Ernakulam(Kochi)
Mysore Kozhikode(Calicut)
Dharwad- Hubli Thiruvananthapuram (Trivandrum)
(All Technical control by Manager,
Bangalore)
Trichur –irinjalakuda
Lakshadweep
Madhya Pradesh Quilon
Jabalpur (All Technical control by Manager,
Bhopal Ernakulam
Indore
(All Technical control by Manager, Bhopal)
2
Maharashtra& Goa N.E
Mumbai Imphal
Nasik Shillong
(Tech. control by Senior Manager,Mumbai) Agartala
Panjim Dharmanagar
Nagpur Itanagar
(Tech. control by Manager, Nagpur) Dimapur
Pune Kohima
Ahmednagar Aizawl
Sholapur (Tech. control by Manager, Guwahati)
Kolhapur
(Tech. control by Manager, Pune)
Orissa Rajasthan
Bhubaneswar Jaipur
Cuttack Udaipur
Sundargarh (Tech. control by Sr. Manager, Delhi)
Berhampur
(Technical control by Sr. Manager, Kolkata)
Tamil Nadu U.P
Chennai Agra
Vellore Aligarh
(Tech. control by Sr. Manager Chennai) Bareilly
Pondicherry Kanpur
Dindigul Mathura
Tirunelveli Varanasi
Nagarcoil Meerut
Trichy (Tech. Control by Manager, Kanpur)
Madurai
(Tech. control by Manager, Madurai) West Bengal
Salem Asansol
Erode Barrackpur
Coimbatore Kolkatta
(Technical control by Manager, Coimbatore) Chinsurah
Siliguri
Durgapur
Bermapure
Port Blair
(Technical control by Sr. Manager, Kolkata)
3
Qualified Automobile Engineers designated as Senior Managers, Mail Motor Services are in
charge of the units of the service at Mumbai, Kolkatta, Delhi and Chennai. Qualified
Automobile Engineers designated as Managers, Mail Motor Services are in charge of the
units of the service at Ahmedabad, Bangalore, Ernakulam, Gauhati, Hyderabad, Kanpur,
Nagpur, Patna, Pune, Madurai, Coimbatore, Chandigarh and Bhopal. The remaining units
are under the charge of the respective Sr. Superintendents/ Superintendents, Post Offices
who exercise the same powers of the Sr. Managers/ Managers with reference to matters
relating to the Mail Motor Service units under them.
3. An accounting procedure is laid down below. This is intended mainly for the
guidance of the Mail Motor Service and is a supplement to the general financial rules
prescribed in the various Departmental Codes and Manuals.
CHAPTER II
FINANCIAL POWERS
4. The financial powers of the various officers in respect of Mail Motor Service issued
under schedule V vide OM No. 6-4/2008-FC (Posts) dt.13.10.2008 are given in Appendix-
1.
Department vide letter No.PE.31-87/50 dated 28.9.1950 had delegated
administrative and financial powers to the Gazetted Manager, Mail Motor Organization
same as Sr. Supdt. of Post Offices. Department of Post vide OM No.6-1/2008-FC(Posts)
dated 6.2.2009 had delegated financial powers as detailed in Schedule III to the Head of
Postal Dn. Same may be exercised by Sr. Manager/Manager, MMS being a head of unit.
CHAPTER III
CLASSIFICATION OF EXPENDITURE
5. The expenditure on the Mail Motor Service will be booked under the following
Heads of Accounts viz:-
Major Head - 5201 Capital Outlay on Postal Services
(1)
Minor Head - 101 Postal network
Sub Head - 03 MM vehicles for ordinary services
01 Modernisation of Mail Motor vehicles (Detailed Head)
51 Motor vehicles (Object Head)
02 Modernisation of Mail Motor Depots (Detailed Head)
03 Mechanised Delivery (Detailed Head)
Sub Head - 04 MM vehicles for premium product services
51 Motor vehicles (Object Head)
52 Machinery and Equipment (Object Head)
4
Minor Head - 800 Other expenditure
02 Deduct – Receipts and Recoveries on Capital Account
01 Receipts and Recoveries on Capital A/cs (Detailed Head)
70 Recoveries (Object Head)
02 Depreciated value of Asset Abandoned/Discontinued/Sold/Replaced/
Reconstructed (Detailed Head)
70 Recoveries
Major Head – Capital Section
4552 Capital Outlay on Postal Services for North East Region
00 (Sub Major Head)
101 Postal Network (Minor Head)
03 Mail Motor Vehicle (Sub-Head)
01 Modernisation of Mail Motor vehicles (Detailed Head)
51 Motor vehicles (Object Head)
(2) Major Head - 3201 Postal Services
02 Operation (Sub-Major Head)
103 Conveyance of Mails (Minor Head)
04 Deptl MMS for ordinary services(Sub-Head)
Detailed Head 01
01 Salaries (28) (Object Head)
02 Wages (29) (Object Head)
03 OTA (Object Head)
06 Medical Treatment (Object Head)
11 Domestic Travel Expenses (30) (Object Head)
12 Foreign Travel Expenses (Object Head)
13 Office Expenses (31) (Object Head)
14 Rent/Rates/Taxes (33) (Object Head)
15 Royalty (Object Head)
21 Supplies & Materials (43) (Object Head)
24 POL (Object Head)
26 Advt& Publicity (42) (Object Head)
27 Minor Works/Maintenance (Object Head)
28 Professional Services (32) (Object Head)
50 Other Charges (36) (Object Head)
52 Machinery &Equipment (44) (Object Head)
64 Writes off/Losses (35) (Object Head)
99 Information Technology (Object Head)
05 Deptl MMS for Preimum Products Services(Sub-Head)
Detailed Head 01
01 Salaries (28) (Object Head)
02 Wages (29) (Object Head)
03 OTA (Object Head)
5
06 Medical Treatment (Object Head)
11 Domestic Travel Expenses (30) (Object Head)
12 Foreign Travel Expenses (Object Head)
13 Office Expenses (31) (Object Head)
14 Rent/Rates/Taxes (33) (Object Head)
15 Royalty (Object Head)
21 Supplies & Materials (43) (Object Head)
24 POL (Object Head)
26 Advt& Publicity (42) (Object Head)
27 Minor Works (Object Head)
28 Professional Services (32) (Object Head)
50 Other Charges (36) (Object Head)
52 Machinery &Equipment (44) (Object Head)
64 Writes off/Losses (35) (Object Head)
99 Information Technology (Object Head)
(3) Major Head 3201 - Postal services
Sub Major Head - 05 Engineering
053 Maintenance (Minor Head)
01 Buildings (Sub Head)
27 Minor works (Object Head)
02 Apparatus & Plants
27 Minor works
(4) Sub Major Head - 06 Amenities to staff
101 Amenities to Staff(Minor Head)
02 Deptl. Canteens (Sub Head)
01 Deptl. Canteens (Detailed Head)
20 Other Admn. Expenses (42-A) (Object Head)
Foot Notes :
6 It will include Pay, allowances in all forms of officers and staff including honoraria
except travel expenses other than L.T.C.). It will include remuneration to examiners
invigilators etc. for conducting examination. It also includes payment of incentives to
Postal Staff in connection with I.V.P. and M.I. Scheme.
7 It will include wages of labourers and of staff at present paid out of
Contingencies.
8 It will cover all expenses on account of travel on duty including conveyance and
fixed traveling allowances but excluding leave travel concession which would be
part salaries. Includes “Halting allowance” for the trainees also.
9 It will include all contingent expenditure for running an office, such as furniture,
Postage, purchase and Maintenance of Office machines and equipments, liveries, hot
and cold weather charges (excluding wages of staff paid out of contingencies),
6
telephones, electricity and water charges, stationery, Printing of forms, purchase and
maintenance of staff cars for office use as distinct from vehicles for functional
purposes like Ambulance Vans etc., expenditure on refreshments served in
international meetings, conference etc. will also be recorded under this head. The
expenditure on electricity and water consumption pertaining to Postal Community
centres and staff quarters will be classified under this head.
10 It will include charges for legal services consultancy fees and all other types of
remunerations for professional services. It will also include payment for services
rendered, supplies made by other departments such as Railway Police etc.
Allowances paid on contract basis to Foreign Translators for translation of
documents in Foreign languages will also be recorded under this head. It will
include commission on Credit Notes also.
11 It will include payment of rent for hired buildings, Municipal rates and taxes etc. It
will also include lease charges for land. The Property Tax on staff quarters will also
be included under this head.
12 It will include losses by accident, theft etc. and irrecoverable loans and advances.
Includes losses of Defence Savings Stamps and National Savings Stamps other than
spoilt ones debitable to General Revenues. Includes Savings Bank and Government
Securities frauds as well as Cash Certificates frauds debitable to the Postal Revenues.
It also includes the loss of Cash in hand or in imprest and write-off of irrecoverable
advances paid to Government servant. Unexplained difference in C.D. Ledger is
taken to this head when the balance is debit more. Over payments, such as excess
payments on British Postal Orders and Indian Postal Orders, interest excess passed
on closed Savings Bank Accounts, short realization of value of Cash Certificate
issued or excess payment of value of interest on Cash Certificates discharges which
cannot be recovered from the parties concerned, are booked, under this head.
Irrecoverable amounts on account of Customs Duty on Foreign Outward Parcels
(duty prepaid) and Inward Foreign Parcels and letter Mail articles written off under
the orders of the competent authority should also be booked under this head. Short
Credit of value and commission or over payments on value of Money Orders written
off should also be booked under this head.
13 Includes non-recoverable expenditure incurred on repairs to rented buildings. It will
also include conveyance and packing charges, Plaque charges, Freight charges and
other miscellaneous charges. Charges on account of maintenance of gardens and
cost of construction and repairs of runners stage huts and maintenance and hire of
ponies will be recorded under this head. Payments of compensation for surrendering
Railway Buildings constructed for Post Offices and Railway Mail Service and other
miscellaneous charges. Loss on account of transactions of International Reply
Coupons vide Para 6.14 of Postal Accounts Manual Vol.II and cost of printing
charges of International Reply coupons vide Para 6.4 of Postal Accounts Manual
Vol.II will also be recorded under this head. Cost of Plastic Covers for Pass Books
will also be recorded under this head. It also includes the cost of execution of
antipiracy cases, other charges, letter boxes, Mail bags, sealing wax, Tyres & Tubes,
Petrol, oils, Greases, other expenditure etc. Estt & other charges paid to other
Government Departments etc. Share of cost of communications Branch of M.O.
7
Finance. This also includes establishment charges of staff of Postal Dispensaries
whose services are engaged in promoting family welfare programmes. It also
includes payment out of discretionary grants. Other discounts, custom duty,
compensation awards and prices etc. Any other expenditure which cannot be
classified under any of these object heads will be debited to this head.
14 This will include Commission to Agents and expenditure incurred on printing of
publicity material. This includes expenditure on exhibitions and fairs.
15 This will include expenditure on Departmental canteen hospitality/ entertainment
expenses, gifts, expenditure on conducted tours/ conference / seminars / workshops
and on other training programme etc. This also includes pay and allowances of
canteen employees.
16 The head Material and Supplies is intended to accommodate expenditureincurred on
supplies obtained by the Postal Stores/Stock Depots on behalf of the various Postal
Units. It does not accommodate expenditure relating to the purchases made locally
by the heads of the offices for their own office use and such expenditure is booked
under office expenses.
17 It will include Machinery Equipment, Apparatus etc. other than those required for
running an office (Foot note 27) and special tools and plants acquired for specific
works.
CHAPTER IV
DRAWAL AND DISBURSE MENT OF MONEY
(i) General
18 The Sr. Manager/Manager/AO of the Mail Motor Service will function as a Drawing
and Disbursing Officer. The cash balance of the unit should be kept as low as
possible, consistent with the proper working of the office and should, except in very
special circumstances, within the limit of maximum cash balance prescribed for the
unit by the Head of the Circle. The Sr. Manager/Manager/AO shall obtain cash for
disbursement by presentation of bills and imprest certificates at the Main Post Office,
located at his Headquarters.
(ii) Cash imprest
19 A cash imprest of a moderate amount will be sanctioned by the Head of the Circle,
for each Mail Motor Service Unit, drawing funds from the Post Office. If any
branches of the unit exist at outstations the officials-in-charge of the branches may
be sanctioned by the Heads of the Circle a small imprest, to enable them to incur
such expenditure as may be authorized by the Head of the Circle. Such imprests
may be recouped by submitting the account of the expenditure in Form ACE-2 to the
concerned Sr. Manager/Manager/AO through whose accounts the charges will pass.
8
20 The ordinary contingent expenses and the day-to-day expenses on maintenance and
repairs will be paid from the imprest and the amount expended will be recouped on
presentation of imprest account and bills accompanied by a separate receipt (in Form
ACG-67), at the prescribed Post Office.
21 When an imprest is reduced to a little more than half of the prescribed amount, there
must be no delay in sending in an account for the amount already spent. If, for
instance, Rs.47/- be deficient out of an imprest of Rs.100/- an account for Rs.47/-
should be presented without delay, in order to provide money for future payments
(see Note).
Note – Whenever the charge of a Mail Motor service Unit is transferred from one
officer to another, an intimation in the manner indicated in Rule 149 of Postal FHB
Vol.I should be given by the relieved officer to the Postmaster, accompanied by a
specimen of the relieving officer‟s signature.
22 All ACG-67 and counterfoils in each book should be consecutively machine-
numbered, the counterfoil of each receipt bearing the same number as the
original. If any receipt be spoiled or cancelled the reasons for cancellation must
be stated on the counter foil, and attested by the signature of the Sr.
Manager/Manager. Receipts cancelled must be so destroyed that they cannot
be used again.
23
Cash Receipts (money received) in the Mail Motor Service, controlled by Sr.
Manager/ Manager if any should not be utilized for expenditure, but must be
paid into the Post Office, as soon as possible. In respect of such payments into
the Post Office, action should be taken, as envisaged in Rule-158 of F.H.B. Vol.
I (Second Edition).
(iii) Pay and T.A. bills
24
Pay and T.A. of the staff of Departmental Mail Motor Service Units will be
paid at the prescribed Post Offices on presentation of bills accompanied by
separate receipts (Form ACG-67), for the net amount to be paid. Immediately
after payment, the bills impressed with paid stamps and endorsed with a
certificate of the amount paid should be retained by the Postmaster as his
vouchers in support of the charge in his accounts.
Note – Payment of advance of pay etc. may also be made at Post Offices on
presentation of vouchers accompanied by separate receipts.
(iv) Account procedure
25
The Postmaster will show the amounts paid to the Departmental Mail Motor
Service Unit on each bill and voucher as well as the amount received from
Departmental Mail Motor Service Unit as per „Challan‟ in the schedules of
remittances made to and received from the Mail Motor Service Unit A copy of
each schedule accompanied by the receipts in Form ACG-67 and the copies of
the “Challan” retained by the Post Office under Rule 158 of F.H.B. Vol.I
(Second Edition) should be submitted to the Postal Accounts Office with the
monthly cash account.
9
26 In the monthly account current of the Departmental Motor Service Unit, the
drawings from and payments to the Post Offices will be shown under the Sub-
heads “Remittances from Post Offices” and ”Remittances to Post Offices”
under the head “Remittances within the same Circle Accounts Office” on the
Receipt and Expenses sides respectively and the names of the Post Offices will
also be specified.
(v) Payment of contingent and works expenditure bills
27
For payment of bills relating to ordinary contingent expenses and bills
pertaining to the day-to-day works expenditure on maintenance and repairs, the
Sr. Manager/ Manager will utilize the imprest sanctioned for his unit and make
the payment in cash. If payments are to be made to firms at outstations, the
procedure prescribed in Rule-152 of F.H.B. Vol.I will be followed.
28
For sanctioning and recording the contingent expenditure the procedure
outlined in Rules 369 to 371 of F.H.B.., Vol.I (Second Edition) shall apply.
(vi) Disbursement of pay and allowances of establishment
29 The Sr. Manager/Manager of the unit concerned should draw the pay of all the
Gazetted/Non-Gazetted establishment attached to him.
30
The net total of the establishment pay bill should be drawn from the Post Office
by presentation of bill, together with the separate receipt in Form ACG-67 for
the net amount of the bill. The amount drawn should be credited in the Cash
Book, maintained by the Sr. Manager/Manager/Account Officer.
31
Each person receiving his pay at the Headquarters should be required to sign in
the appropriate column of the office copy of the Pay Bill with a stamp, if
necessary. The amount actually paid from day to day should be charged in the
Cash Book. The amount of pay remaining undisbursed at the end of the month
should be refunded by short drawal in the next pay bill in which full particulars
of each item of undisbursed pay will be shown. When any item of undisbursed
pay is subsequently re-drawn, the number and date of the bill in which the
amount was refunded should be shown in the supplementary bill.
32
For members of staff working at outstations, service money orders should be
prepared by the office of the Sr. Manager/Manager/A.O. concerned. The
money orders should be prominently marked as “Not to be paid before the last
working day of the month” (except for the month of March, i.e. to be paid on
next working day in April) and presented for issue at the Post Office at which
the pay bills of the unit are encashed on such a date that the payment of the
same may, as far as possible, be made to the officials concerned on the last day
of the month. All the service money orders to be issued should be detailed by
the Sr. Manager/ Manager‟s office in a list showing the following particulars:-
(i) Name and designation of the official to whom the money order is
issued.
(ii) Name of the Post Office of payment.
(iii) Purpose of remittance.
(iv) Amount.
10
(v) No. of money order issued (which may be filled in later by the Sr.
Manager/ Manager‟s from the money order receipt, received from the
Post Office).
(vi) Date of receipt of money order acknowledgement (which may be
filled in by the Sr. Manager/Manager‟s office, when the payees
acknowledgement of the money order is received).
33
The list will enable the Sr. Manager/ Manager‟s office to check whether all the
money orders have been issued and paid. The service money orders to be
issued on a day should be sent by the Sr. Manager/ Manager/AO the Post Office
along with a receipt in form ACG-67. The amount should be charged in the
Cash Book of the Mail Motor Service Unit on the very day of its issue as
“Departmental Advances – Other Advances” contra-credit under “Remittances
from Post Offices”.
34 The amounts thus charged in the accounts as “Departmental Advances – Other
Advances” should be adjusted to the final heads of account by per contra credit
to the head “Depart-mental Advances-Other Advances on the 1st of the
following month. The money order acknowledgement received from the
payees should be pasted in the office copy of the bill kept on record in the Sr.
Manager/ Manager‟s office. The amount of any money order received back as
unpaid should be credited in the Cash Book at once.
35
When any item of un disbursed pay is subsequently re-drawn a reference to the
original pay bill in which it was first drawn and also to the date of credit back in
the Cash Book, if it was so credited, as enjoined above, should be given in the
supplementary bill in which it is re-drawn.
CHAPTER V
INITIAL RECORDS
36
The Sr. Manager/Manager will keep the following initial records:-
(i) Cash Book (in Form C.P.W.A-I)
(ii) Register of Losses, Recoverable Advances and Retrenchments (form
A.C.G.-60).
37
For the upkeep, verification and balancing of Cash Book, the instructions
contained in Chapter-V F.H.B. Vol.I (Second Issue) should be carefully
followed.
CHAPTER VI
ACCOUNT RETURNS TO POSTAL ACCOUNTS ORGANISATION
38
All the receipts and expenditure of the month shall be compiled in an Account
Current of the Mail Motor Service Unit in the form given in Appendix - 2,
which should be submitted to Postal Accounts Office duly supported by the
prescribed schedules. The above account currents should be dispatched
invariably on such date that they reach the respective Postal Accounts Office
not later than the 1st of the month following that to which they relate.
11
CHAPTER VII
PROCEDURE FOR MAKING PURCHASES
(i) Vehicle:
39
Before any motor vehicles whether as additional requirements or in
replacement of the unserviceable ones, are purchased for use in the Mail Motor
Service, a proposal should be submitted to the Head of Circle with concurrence
of CIFA to Department to sanction the purchase.
40
Financial powers vested with department.
41
In cases where only chassis are supplied by the Firms, the Head of the Circle
concerned will arrange through the D.G.S & D to have the bodies constructed
separately. In case DGS&D not available the same can be got done following
due procedure as per GFR.
42
The cost of the motor vehicles shall be allocated as detailed in Appendix - 3-A.
For the purpose of allocation, the cost of chassis, original equipment supplied
with it and body as well as all initial expenses like freight, handling charges,
registration charges and weighment charges should all be taken together.
(ii) Tyres and tubes
43
The Sr. Manager will submit to the Head of the Circle, an annual estimate of
tyres and tubes in the prescribed form (Appendix - 3) indicating therein the
expenditure likely to be incurred. The Head of the Circle, after satisfying
himself that the requirements noted therein are essential, will approve of the
estimate and simultaneously issue a formal financial sanction for the
expenditure, endorsing a copy thereof to the Branch Postal Accounts Office
concerned.
44 On receipt of Annual sanction, the Sr. Manager/Manager will place an order in
the prescribed form (to be obtained from the DGS&D) on the Firm as per
quarterly requirement, which has entered into Rate/Running Contract with the
D.G.S & D. If should no Rate/ Running Contract be in force, the indent should
be placed on the D.G.S & D direct, provided that the value of the indent is not
less than the limit laid down by the later from time to time. If the value of the
indent is less than that limit, the procurement be made as per GFR. In either
case, the supply order should not be for more than three months‟ anticipated
requirements.
45 In emergent cases (to be recorded in writing) the Sr. Manager/Manager can
sanction the purchase of tyres and tubes for five vehicles from manufacturer
directly on list price or through D.G.S & D rate contract ordinarily and in
extraordinary circumstances (to be recorded in writing) direct from the
authorized trade. This power is in addition to the power vested in the Head of
the Circle, vide Rule-30 above.
For Divisional Superintendent – It is for two vehicles subject to condition as
stated above.
12
(iii) Batteries
46 An annual estimate of the batteries required should be prepared by the Sr.
Manager/Manager in the prescribed form given in Appendix 3 and submitted to
the Head of the Circle for approval, indicating therein the expenditure likely to
be incurred.
47
The Head of the Circle will, after scrutiny, approve of the estimate and will
issue a formal financial sanction for the expenditure endorsing a copy thereof to
the Branch Postal Accounts Office.
48
On receipt of the sanction, the Sr. Manager/Manager will place an indent for the
supply of batteries on the D.G.S & D or on the Firm having Rate/Running
Contracts with the latter. The supply order should not, however, be for more
than three months anticipated requirements.
49 If the supply cannot be arranged either through the D.G.S & D or against
Rate/Running Contract entered into by the latter, the purchase should be made
on the lines indicated for the purchase of spares in GFR.
50
In emergent cases (to be recorded in writing) the Sr. Manager/Manager can
sanction the purchase of five batteries in a month from reputed manufacturer
(branded) directly or through DGS&D R/C and in extra-ordinary circumstances
direct from authorized trade. This power is in addition to power vested in the
Head of the Circle vide Rule-33.
Divisional Superintendents-2 batteries in a month subject to condition as stated
above.
(iv) Spare parts and accessories
51
The Sr. Manager/Manager may keep a stock of spare parts and accessories
(other than tyres, tubes and batteries) up to a limit of Rs.10,000/-(Rupees ten
thousand only) per vehicle. The total value of the spare parts that can be held in
stock at any one time should be arrived at by multiplying the number of
vehicles in the unit by Rs.10,000/- (Rupees ten thousand only). For this
purpose, condemned vehicles awaiting disposal should be excluded.
52
All purchases should be made under proper financial sanction to obtain for
which an estimate in the form given in Appendix – 5 should be submitted to
competent authority.
53
Purchase of spare parts should ordinarily be made through the D.G.S & D or
against the Rate/ Running contracts (entered into by the D.G.S&D) where such
contracts exist.
54
If neither of the above methods is possible, purchases should invariably be
effected as per GFR as and when required.
55
For supplies to be so obtained, the Sr. manager/Manager should place
indents/supply orders on the D.G.S & D/Firms. To ensure a regular flow of
supply, the indents/supply orders should be sent regularly at intervals of not less
13
than a month and not more than a quarter. The items to be purchased and
stocked are left to the discretion of the Sr. Manager/ Manager, who should,
however, ensure that only the absolute minimum essentials are stocked.
56
All purchases of stores, irrespective of whether they are for stocking or for
immediate use should be brought on to stock first and then issued to the work
concerned. The item not routine and minor in nature i.e. up to Rs.1,500/- can
be entered in the form given in Appendix – 33 and then issue to the work
concerned under proper acquaintance.
(v) Tools and equipments
57
Purchase of tools and equipments should be made only after the detailed
estimates are sanctioned and the financial sanction of the competent authority
obtained. The Sr. Manager/Manager may replace tools given to workers as
their normal kit up to a limit of Rs.1,000/- per year per skilled worker subject to
existing conditions, provided that the tools have become unserviceable by
normal wear and tear and in respect of Maintenance of Tools (other than
Workers‟ Kit) Rs.25,000/- per year.
58
The expenditure on the purchase of hand tools (not operated by power) should
be booked against the relevant detailed head under “Maintenance”. The
expenditure on purchase of equipments and tools operated by power should be
debited to „Capital‟ or Working Expenses, as the case may be according to the
limits prescribed for allocation of works expenditure.
(vi) Fuels and lubricants (F.O.L) Coolant
59 The Sr. Manager/Manager will submit to the Head of the Circle a yearly
estimate in the form given in Appendix - 6 of the quantity and cost of fuels and
lubricants required during the ensuing year for all the motor vehicles under his
administrative control. The estimate will be based on the actual kilometreage
and consumption during the preceding year and the anticipated kilometreage
and the probable consumption of fuel during the ensuing year. If other units of
the Department take petrol/diesel from the Mail Motor Service, to their
requirements also should be indicated in the estimate.
60
The Head of the Circle will after scrutiny and satisfying himself about the
reasonableness of the actual performance and consumption, on which the
estimate is based, approve of the estimate and issue a formal sanction for the
expenditure, endorsing a copy there of to the Branch Postal Accounts Office
concerned.
61 On receipt of sanction, the Sr. Manager/Manager may place orders for the
supply of fuel, oil & lubricants at convenient intervals not exceeding quarterly
requirement at a time, on the Firms selected by the D.G.S & D and against the
quotas fixed by the latter or place respective supply order on this trade of OE
approved brand.
62
If the consumption of fuel is large, say about 4,500 litres per month or any
quantity fixed by the trade, a fuel pump may with the concurrence of the Head
of the Circle, be got installed by the Firm in the premises, where the motor
vehicles are parked. A nominal rent for the pump will be payable to the Firm.
14
63
In respect of different bills pertaining to the various articles included in Chapter
VII, a certificate on the following lines should be recorded on the bills
themselves:-
“Certified that the maximum and annual limits prescribed for each vehicle for
the purchase of …………………
………………………………
And/or repairs etc. have not been exceeded in respect of payment in this bill.”
CHAPTER VIII
RECEIPT OF STORES (including Vehicles)
(i) From D.G.S. & D or against R/R contracts
64 In respect of supplies arranged for by the D.G.S. & D or against Rate/Running
Contract, goods will be received with delivery notes or supplier‟s challans (or
invoices).
65
After the goods have been verified and accepted, the Sr. Manager/Manager
shall record a certificate to the effect that the stores have been found
satisfactory and acceptable for stock. The transaction should, thereafter, pass
through the Purchase Diary and Stock Book. One copy of the delivery note of
challan or invoice as the case may be, should be retained by the Sr.
Manager/Manager, the other copies being returned to the Firm duly receipted
by the Sr. Manager/Manager. In connection with each supply, copies of
Inspection Note will also be received by the Sr. Manager/ Manager. One copy
of the Inspection Note will be retained by the Sr. Manager/ Manager as office
record, the other copies being returned to the Firm with the required particulars
duly filled in, after verifying the records.
ii) From other suppliers
66 In respect of supplies other than those arranged through D.G.S & D. or against
Rate/ Running Contract the goods will be received with supplier‟s challans (or
invoices) or delivery notes in duplicate. On receipt, the goods should be
examined to see that they are according to specifications and that the quality is
good and the quantity correct. One copy of the challan or invoice or delivery
note shall be retained by the Sr. Manager/ Manager as office record, the
duplicate being returned to the supplier duly receipted. There after the
transaction should first pass through the Purchase Diary and then Stock Book.
(iii) Maintenance of Purchase Diary
67 All purchases, as and when made, should be immediately noted in a Purchase
Diary in the form given in Appendix - 7. The item not routine and minor in
nature i.e. up to Rs.1,500/- can be entered in the form given in Appendix – 32
and then issue to the work concerned under proper acquaintance.
68
For fuels and lubricants a separate Purchase Diary in the form Appendix-6 may
be kept for convenience.
15
69 The units without diesel pumps & CNG purchases, Appendix – 35 should be
maintained
(iv) Maintenance of Numerical Inventory of Motor Vehicles
70
A numerical inventory in the form given in Appendix - 7 should be maintained
for all the vehicles in the Mail Motor Service Unit.
(v) Maintenance of Stock Book for stores other than fuel
71
A Stock Book in the form given in Appendix - 8 shall be maintained by each
unit for stores other than fuel, separate pages being set apart for each kind of
stores or part number of article under each make of vehicle for all purchases
made in Appendix – 6.
72
Entries on the ”Receipt side” of the Stock Book should be made with reference
to the entries in the Purchase Diary and those on the “Issue side” with reference
to the entries in the Stores Issue Register.
73
A minimum and maximum limit should be fixed by the Sr. Manager/ Manager
in respect of each item of stores and care should be taken to work within the
limits fixed. Head of Region of Mail Motor Service, however, during their
annual inspection, will scrutinize these limits and satisfy themselves that they
are reasonable and justified.
(vi) Watch over the ceiling limits of spare parts in stock
74 To keep a watch over the ceiling limit of spare parts and accessories authorized
to be kept in stock and to enable the Sr. Manager/Manager to regulate indents
and supply orders for such parts, a Register in the form given in Appendix - 9
should be maintained by each unit.
(vii) Maintenance of Stock Register of Fuel
75
A Stock Register of Fuel in the form given in Appendix - 10 should be
maintained by each unit.
76
Entries regarding receipt should be made in the register as and when supplies
are received, while those relating to issues should be made invariably at the
close of the day.
77
The physical balance to be noted in the register must be ascertained at a fixed
time each day, by means of the dip stick provided for the purpose in the
underground storage tank.
16
CHAPTER IX
PAYMENT FOR STORES PURCHASED (including Vehicles)
78
For supplies obtained through the D.G.S & D or against Rate/ Running
Contract entered in to by him, bills will be received through Postal Accounts
Office concerned, duly supported by a copy of the Inspection Note, receipted
by the Sr. Manager/ Manager. The bill on receipt should be checked up with
reference to the indent and the Purchase Diary, in both of which necessary
entries regarding the acceptance of the bill should be made. The accepted bill
with the classification duly noted should, thereafter, be returned to the Postal
Accounts Office concerned, by whom payment for such purchases will be
arranged for.
79
In respect of purchases made from sources other than through the D.G.S & D or
against Rate/Running Contract, the suppliers should be asked to submit a bill in
duplicate, duly supported by a copy of the supplier‟s forwarding challan or
invoice or delivery note, which bears the signature of the Sr. Manager/ Manager
and the date on which the stores were received. If any bill is not supported by
the receipted challan, invoice or delivery note, it should be returned to the party
concerned for re-submission with the above document. The bill should then be
checked with reference to the office copy of the indent and the Purchase Diary
in both of which necessary entries regarding the acceptance and payment of the
bill should be made. Payment of such bills should be arranged for by the Sr.
Manager/Manager as usual.
80
The particulars of the bills (viz. No. and date and amount) should also be
recorded in the indent, as is done in the Purchase Diary. In addition, in the case
of bills referred to in para-66, the Sr. Manager/ Manager should endorse on the
bills, certificate or receipt in full and in good condition and of the stores having
been brought to stock..
CHAPTER X
ISSUE OF STORES
81
For the issue of stores from stock a Register in the form given in Appendix - 11
should be maintained by each unit.
82
Since the price at which stores are purchased from the market might vary from
time to time, care should be taken to see that the store purchased first are issued
first.
83
For the issue of stores purchased in one time to the particular vehicle or issue of
reconditioning item carried out from outside firm for the particular vehicle, a
contingent Register in the form given in Appendix – 32 should be maintained
by each unit.
17
CHAPTER XI
ISSUE OF FUEL
84
For the accounting of fuel issued daily from the pump, a Fuel Register should
be maintained by each unit in the form given in Appendix - 12.
85 For the accounting of fuel/CNG issued from outside a register should be
maintained by each unit in the form given Appendix – 35.
86
The difference between the meter readings of fuel pumps at the beginning and
at the end of each day will be the quantity issued during the day and should
tally with the total of column 6 of the Register for the day.
87
For fuel required by other units of the department a requisition in the form
given in Appendix 13 should be obtained from the units concerned in triplicate.
88
One copy of the requisition will be returned to the official receiving fuel, for
making it over to the officer issuing the requisition, the duplicate copy will be
returned to the unit along with the A.T.D. and the triplicate retained for office
record. The signature of the official receiving diesel will, however, be obtained
as usual, in the Issue Register also.
89
If fuel is issued also to other units of the department, an analysis of such issues,
made during the day must be given unit-wise, at the foot of the page to facilitate
raising of debits.
90
In order to arrive at the actual amount realized on account of supply of fuel to
other units, a separate sub-head “Deduct cost of fuel and other supplies made to
other units‟ should be opened under the relative head.
91
For a vehicle-wise analysis of the diesel issued during the day, a register in the
form shown in Appendix - 14 should be kept in each unit.
CHAPTER XII
PHYSICAL VERIFICATION
(i) Verification of stores other than fuel
92
In order to ensure efficiency in store-keeping a continuous or progressive stock-
taking must be carried on by the Sr. Manager/Manager in such a manner that all
stores are completely verified in the course of a year. It is not necessary that all
the stores in stock should be checked and counted at the same time but stock-
taking, should be so arranged as to go on gradually in a manner convenient to
the Sr. Manager/ Manager. On the result of the verification necessary action
should be taken to adjust the discrepancies, if any. If the actual quantity or
number be found to agree with the balance recorded in the Stock Book, the Sr.
Manager, Manager should write the words “Verified and found correct” therein,
sign and date the entry. When discrepancies are found on physical verification
of stock, a discrepancy memo, will be prepared, showing:-
18
(i) the quantity as per stock;
(ii) actual quantity as verified;
(iii) the difference;
(iv) the reasons for the difference; and
(v) a column to show the action taken to get the loss written off.
A note should be made in the Stock Register regarding the shortages detected
and on receipt of necessary sanction from the competent authority for their
write-off, the stock balances should be corrected simultaneously showing the
particulars of the sanction in the “Remarks” column.
93
The tools kit of the workshop should also be inspected once in a quarter.
94
Once a year, an independent physical verification of stock, should be carried
out by an officer (other than the Sr. Manager/Manager or any other official
employed in the unit) nominated by the Head of the Circle.
95
In making the annual verification, the following instructions must be invariably
observed:-
(i) Verification must always be made in the presence of the officer
responsible for the custody of stores, or a responsible person
deputed by him.
(ii) Shortages and damages as well as obsolete and unserviceable stores
must be reported immediately to the Head of the Circle for
sanctioning write-off from the books.
ii) Verification of stock of fuel
96
A physical verification of the quantity of fuel in the underground storage tank
should be carried out daily at a fixed hour by means of the dipstick provided for
the purpose and also before and after each supply is poured into the tank.
Physical verification should also be carried by Sr. Manager/Manager on every
receipt of diesel tank to record the difference of book balance and physical
balance.
97
A monthly verification shall also be carried out by the Sr. Manager/Manager
himself. If the difference between the book balance and physical balance is due
to any mechanical defects in the fuel pump, immediate action should be taken
to have the defects set right.
98
The difference between the book balance and the actual physical balance on the
last day of the month, should be reported to the Head of the Circle, explaining
the reasons for the difference. If the difference is due to loss by evaporation,
the Head of the Circle may obtain the opinion of the supplying firm about the
reasonableness of the percentage of evaporation for the particular pump before
the loss is actually written off.
99
When sanctions for such writes-off are received, the Sr. Manager/Manager
should have necessary adjustment entries made in the Stock Register of fuel
under his dated signature. The authority for write-off should also be indicated
therein. The procedure as outlined in para-92 above for other stores will be
applicable mutais mutandis in the case of shortage of fuel also.
19
CHAPTER XIII
TRAFFIC
Gate Register
100 A Gate Register in the form given in Appendix - 15 should be maintained by
each unit for recording the movements of vehicles from and to the garage.
101 Entries in the Register should be made as and when vehicles are sent out or
received back in the garage.
102
The Register will be checked up daily by responsible official nominated by the
Sr. Manager/ Manager to ensure that all the columns are properly filled in.
Schedule of trips
103
For each trip a schedule showing the different offices or stages as well as the
distances between them will be prescribed by the Head of the Circle in the form
given in Appendix - 16.
104
Corrections to the schedule, if any, must also indicate the changes in respect of
distances.
Log sheets
105
A Log sheet in the form given in Appendix - 17 should be made over to the
driver at the commencement of each trip/ schedule.
106
The names of “Offices and stages to be visited” “Scheduled hours of arrival and
departure” and the “Scheduled kilometreage” should be got printed or
cyclostyled as may be found convenient on the form itself. The other columns
in the Log Sheet will be filled in during the trip.
107 It shall be the responsibility of the driver to see that all the columns of the Log
Sheet are properly filled in at the various stages of the trip at the conclusion of
which he should deposit the Log Sheet with the office.
108
The vehicles should run in strict conformity with the prescribed schedule. In
cases, where a diversion from the regular trips becomes necessary, full
particulars thereof should be given at the foot of the Log Sheet, in the space
provided for the purpose. The authorized kilometreage to be noted in the case
of diversion should be worked out by the Sr. Manager/Manager‟s office with
reference to the distances between those offices, as shown in the Schedule
prescribed by the Head of the Circle.
109
Before a vehicle is sent out on the non-schedule trip, a requisition must be
obtained from the authority asking for the vehicle. A Log Sheet must be issued
to the drivers for non-scheduled trips also. That portion of the Log Sheet which
is set apart for the purpose will be used for recording such trips. The requisition
will be kept attached to the Log Sheet when the latter is received back from the
driver.
20
110
The Log Sheets for the day should be arranged vehicle-wise and the following
checks should be exercised:-
(i) It should be seen that the Log Sheets have been properly and completely
filled in.
(ii) It should be seen whether the actual kilometreage done tallies with the
scheduled kilometreage noted therein. If there is any difference it
should be seen whether:-
(a)it is supported by a requisition; and
(b) the additional kilometreage actually covered tallies with the
additional kilometreage authorized for the diversions or for the non-
scheduled trips.
Register of kilometreage covered by vehicles
111
After the Log Sheets are checked, the kilometreage covered by each vehicle
should be noted in a Register of Kilometreage covered by Vehicles, to be
maintained by each unit in the form given in Appendix - 18.
112
For things other than vehicles, going out of the premises of the unit, a GatePass
in the form given in Appendix - 19 must be prepared by the office in duplicate,
one copy being made over to the official taking out the things and other being
retained as office copy. These Gate Passes should be issued from serially
machine-numbered and bound books. Before taking the things out of the
premises, the Gate Pass should be made over to the Gateman who will not
allow any article to pass through, unless the Gate Pass duly signed by the Sr.
Manager/ Manager, or any other responsible official nominated by him, is made
over to him. At the end of his duty, the Gateman should deposit all these
collected Gate Passes with the office for their checking and filing along with
the relevant records, in which it was decided that the articles were required to
be taken out of the premises of the unit.
Use of mail motor vehicles for logistic post
113
Mail motor vehicles used for logistic post should be charged as per appendix -
38 prescribed from time to time. The kilometreage to be charged for logistic
post shall be the kilometreage covered by the vehicles from garage to garage.
Before a vehicle is sent out for logistic, a Log Sheet in the form shown on
Appendix - 21 should be made over to the driver, entries in the Gate Register
being made as usual. The driver should deposit this Log Sheet for logistic post
in the office on return from the trip. The Log Sheet should be checked up and
necessary entries for recovery of the charges from the users should be made in a
Register of charges for logistic post to be maintained by each unit in the form
shown in Appendix - 22.
114
The Log Sheet with the Register should be put up to the Sr. Manager/
Manager/Dvl. Supdt. who will sign the Log Sheet in token of having satisfied
himself that the entries have been duly transferred to the Register of Charges
for Private Journeys, and that the bill has been prepared and issued. The
Register, however, should again be put up to the Sr. Manager/Manager/Dvl.
Supdt. for his signature when the recoveries have been actually effected and
entered in the Register. The Sr. Manager/ Manager should also review the
21
register periodically at least once in a month and take necessary action to get
the outstanding bills cleared. All such cases where the bills are not paid, within
three months, should be reported to the Head of the Circle.
115 The services rendered from work shop should be charged as per Appendix – 38.
The work sheet in the form of Appendix should be handed over to the parties
concerned, entries in the gate register may be made as usual. Register of
charges for private works is to be maintained by each unit in the same form
shown in Appendix – 21.
116
The work sheet with the Register should be put up to Sr.
Manager/Manager/Dvl. Supdt. who will sign the work sheet in token of having
satisfied himself that the entries have been duly transferred to Register of
charges for private works and that the bill has been prepared and issued. The
Register should again be put up to Sr. Manager/Manager for his signature when
the recoveries have been actually effected and entered in the Register. The Sr.
Manager/Manager/Dvl. Supdt. should also review the Register periodically at
least once in a month and take necessary action to get the outstanding bills
cleared. All such cases where the bills are not paid within 3 months should be
reported to the Head of the Circle.
117
The recoveries of such charges will be credited to “1201-Postal Receipts –
Other Receipts”.
118
All the due procedure of stores handling prescribed for departmental vehicles
will also be followed for private cases separately. The recoveries of such
charges will be credited to “1201 – Postal Register – other Receipts”.
CHAPTER XIV
CALCULATION OF KILOMETREAGE PER LITRE
119 In order to gauge the efficiency of the vehicle and go guard against any possible
leakage of diesel, it is necessary to work out every week the kilometreage per
litre given by each vehicle and to compare it with a target KMPL. The Sr.
Manager/ Manager should carry out a quarterly KMPL test for each vehicle and
arrive at the target KMPL. For working out the weekly kilometreage per litre
(KMPL) a Register in the form shown in Appendix - 23 should be maintained
by each unit.
120
The entries in the above KMPL Register will be made with reference to the
“Register of Vehicle wise Analysis of Fuel issued” (Appendix - 15) and the
“Register of Kilometreage covered by Vehicles” (Appendix - 19).
121
For arriving at the exact consumption of fuel, the following procedure should
be adopted. On Monday, the vehicle should start with its diesel tank full. Fuel
may be issued to as and when required. On the following Monday, the vehicle
should be put on the road again with its fuel tank full. Whatever quantity has
been issued during the interval (including the issue made on the following
Monday to make the fuel tank full) should be taken as the actual consumption
for the week.
22
122
In units, where it is not possible to adhere to the schedule of making the fuel
tanks of all the vehicles full on the same day, i.e. Monday, such filling up (to
full) may be staggered during the week in convenient batches. In that case a
separate KMPL Register should be maintained for each such batch of vehicles,
the days of commencement and end of each week being noted accordingly in
the Register concerned.
123
The weekly KMPL Register should be reviewed by the Sr. Manager/Manager
regularly. If there is an appreciable difference between the target KMPL and
the actual KMPL for the week the matter should be investigated by the Sr.
Manager/Manager and necessary action taken. As a precautionary measure, the
drivers should not be changed during the week, unless absolutely necessary.
CHAPTER XV
MAINTENANCE AND REPAIRS
(i) Estimates and sanction for carrying out works
124
In the Mail Motor Service all expenditure incurred on regular repairs or on
replacements and reconditioning necessitated by normal wear and tear should
be treated as maintenance charges, while expenditure incurred on special
repairs or on replacements and reconditioning necessitated by accidents and
other unforeseen or abnormal circumstances should be treated as repair charges
(Appendix-24).
125
Whenever a vehicle needs repairs, an estimate should be prepared in advance.
126 If the cost of the maintenance is likely to be within the financial powers of the
Sr. Manager/manager, no separate detailed estimate need be prepared. The Sr.
Manager/Manager should accord his sanction for the estimate in the columns
provided for the purpose in the Job Card itself and pass orders (i) for the
opening of a Job Card and (ii) for the issue of stores from stock.
127
In case, however, the cost of the work is likely to be beyond the powers of
sanction of the Sr. Manager/Manager, a detailed estimate of the work should be
prepared in the Sr. Manager/ Manager‟s office in the prescribed form
(Appendix 3) and submitted to the Head of the Circle for sanction. Such
estimate should be prepared neatly and legibly in duplicate by means of carbon
paper and should clearly exhibit the allocation between Capital and Working
Expenses. Every estimate within the powers of sanction of the Sr.
Manager/Manager must be signed by him as sanctioning authority and every
estimate beyond his powers must be signed by him when forwarding it to the
higher authority for sanction. No one may sign an estimate on behalf of the Sr.
Manager/ Manager and his signature on an estimate will be taken as a token,
that it has been carefully scrutinized to see that (i) it has been properly prepared
according to the rules, (ii) it is complete (iii) the details of the calculations have
been checked and (iv) no unnecessary item has been included in it. He is
responsible that all estimates sanctioned by him or forwarded to higher
authorities for sanction, are accurately prepared and are on as economical a
basis as possible.
23
128 An Approval register regarding reconditioning item to be carried out from
outside firm should be opened in the form given in Appendix - 33 for each
maintenance/repairs work whether it is within/beyond the powers of sanction of
the Senior Manager/ Manager.
129
A stock register of reconditioning item should be opened in the form given in
Appendix – 34
130
When in the execution of a work, originally estimated to be within the Sr.
Manager/ Manager‟s own powers of sanction, the expenditure exceeds the
prescribed limit, the sanction originally accorded by the Sr. Manager/Manager
himself in the relevant Job Card should be cancelled and a regular estimate
should be prepared and submitted to the Head of the Circle for sanction.
131
The general instructions regarding the financial responsibilities of the Officers,
excesses over original estimates, currency of sanctions, preparations, checking
and sanction of the detailed estimates, allocation of estimates, supplementary
and revised estimates and allotment of funds as are applicable to the works as
contained in Rule No.521 to 527 of Postal Manual Vol.II should also apply to
the works undertaken in the Mail Motor Service units.
132
On receipt of sanctions to the estimates from the Head of the Circle, the
particulars (No. and date etc.) of the sanctioned estimate should be posted in the
relevant columns of both the Job Cards as well as the Register of Estimates and
Appropriations. Necessary particulars of the No. and date of the Job Card when
opened and the page and serial No. of the Stores Issue Register, when the stores
are issued from stock, should invariably be noted in the above mentioned
register in the columns provided for the purpose.
(ii) Job Cards
133
A job Card should invariably be opened in the form given in Appendix - 25 for
each maintenance/repair work whether it is within or beyond the powers of
sanction of the Sr. Manager/ Manager.
134
The particulars at the top of the Job Card should be noted by the office, before
it is made over to the official-in-charge of the workshop under receipt in the Job
Card Register prescribed separately. The particulars of materials used and
labour employed will be noted in the Job Card by the official-in-charge of the
workshop as and when actually used or employed. The material required will
be drawn by the In-charge of the workshop on the basis of the orders of the Sr.
Manager/Manager passed in the Job Card. The Stores Clerk will issue the
materials through the Stores Issue Register quoting the orders of the Sr.
Manager/Manager recorded in Job Card as an authority for the issue.
135
After the job is completed, the Job Card should be passed on by the In charge of
the workshop to the Stores Clerk for checking up the correctness of the entries
regarding the materials used and noting down their costs with reference to the
Stores Issue Register. Thereafter, the Stores Clerk should pass on the Job Card
to the office for noting down the particulars of outside agency and the full
charges paid to them with reference to the relevant vouchers. The office should
also work out and incorporate in the Job Card the costs of labour employed and
overhead charges. If the vehicle belongs to the Mail Motor Service unit itself
24
the relevant entries should be transferred to the History Sheet of the vehicle
concerned and the Job Card should be put up to the Sr. Manager/ Manager for
signature.
(iii) Raising of debits against other departmental units
136
(1) In the case of works undertaken on behalf of other units or services
rendered to them debits should be raised against these units for all items of
maintenance and repair work undertaken on their behalf. The debits should
consist of:-
(i) Cost of Stores or Materials used on the job.
(ii) Any other direct charges.
(iii) Cost of Labour (which can be directly booked against the job)
(iv) Profit = Add 10 % of (i), (ii) & (iii) above.
Debits for works within the department labour should be raised through two
ATD separately, one for cost of direct expenditure (I & ii) and another for cost
of labour and profit (iii & iv). The details be entered duly in separate register as
per Appendix - 36. The direct expenditure should be adjusted by the Branch
Postal Accounts Office concerned as a debit to the units concerned and per
contra credit to the head “1201 Postal Receipts – Other Receipts”. The second
ATD for the labour and profit will be raised and corresponding credit shall be
offered in the annual cost proforma accounts of the respective Mail Motor
Services.
(2) In the case of departmental specials run by the MMS unit for other
units or services rendered to them (other than mail transmission work) debit
should be raised against these units as per calculation detailed below:-
1. Cost of driver X No. of hours :
2. Cost of Km X No. of Kms. :
3. Total of 1 + 2 :
4. 10 % of 3 :
5. Total of 3 + 4 :
NOTE : (i) At the beginning of the year cost of driver per hour should be
worked out on average of driver salary/contract labour for calculation.
(ii) At the beginning of the year cost of fuel/depreciation/interest should be
calculated and rate per kilometer be arrived.
(3) In the case of Logistics Services, a deduction to the extent detailed below
may be made in the Proforma Account to the extent of the cost of services as
detailed below.
(i) Cost of FOL on actual kilometers run.
(ii) Cost of labour of actual man hours employed.
(i) Depreciation on vehicles for usage on kilometerage.
(ii) Interest on depreciated value of vehicle for the usage of
kilometerage.
(iii) Any other actual expenditure.
(iv) TA and any other allowances paid.
(v) Total of (i) to (vi) above.
25
137
(a) Cost of Stores or materials used on the job should be had from the relevant
Job Cards.
(b) The cost of labour should be calculated for the actual period, the labour
was employed.
N.B – At the beginning of each year, cost of one man-hour for skilled, semi-
skilled and unskilled worker should be worked out for the workshop and used
for the above calculations during that year.
138
Debits for works within the department should be raised for material and labour
through two ATDs separately. One ATD for cost of direct expenditure i.e. cost
of labour and any other direct expenditure and another ATD for cost of labour
and profit. The details entered duly in separate Registers as per Appendix – 36.
The direct expenditure should be adjusted by the Branch Postal Accounts
Office concerned as a debit to the units concerned and per contra credit to the
head “1201 Postal Receipts – Other Receipts”. The ATDs will be adjusted for
cost of labour and profit and corresponding credits shall also be afforded in the
Annual Cost Proforma Accounts of the respective Mail Motor Services.
139
The total expenditure booked in the Job Card should be noted in the relevant
History Sheet to watch, if there has been an excess over the sanctioned amount
and if so, to get such excesses sanctioned from the competent authority.
140
To enable the office to keep a watch over the timely issue and return of the Job
Cards, a Job Card Register should be maintained by each unit in the form given
in Appendix - 26
CHAPTER XVI
DISPOSAL OF UNSERVICEABLE VEHICLES AND STORES
141 An account of all un-serviceable stores returned to stock must be kept by each
unit in an Unserviceable Stores Register in the form given in Appendix – 27.
142
The entries in the Register should be made immediately unserviceable stores
including those returned in lieu of new parts issued from stock are received
back in stock.
143
Obsolete stores including those stores, which have become unserviceable while
lying in stock or which have become surplus to requirements should also be
brought on to this Register duly routed through the Stores Issue Register. The
page and serial number of the Stores Issue Register should be noted in this
Register for purposes of cross-reference.
144
The unserviceable and obsolete stores should be disposed of at least once in a
year as per the procedure given under Rule 197 to 200 of GFR.
26
145
As regards their actual disposal, the arrangements shall be as under:-
(a) Unserviceable stores up to the book-value of Rs.20,000/- should be disposed
of bythe Sr. Manager/ Manager after calling for competitive tenders (please
see Note 1 below).
(b) Unserviceable stores for the book-value up to Rs.2,00,000/- should be
disposed of bythe Sr. Manager/ Manager as per GFR Rule 197.
(c) Unserviceable stores for the book value exceeding Rs.2,00,000/- should be
disposed as per GFR 197 to 200 after obtaining approval of competent
authority.
Note-1: Normally approved auctioneers are required to enter into a contract
with the Postal Department for a stipulated period for conducting the sale of
obsolete and unserviceable stores belonging to the Indian Postal Department.
All the stores which are required from time to time to be disposed of by public
auction, should be disposed of only through the agency of such approved
auctioneers. In those cases, however, where such arrangements do not exist,
auction may be conducted under the supervision of Gazetted Officer, after
observing all the usual formalities.
CHAPTER XVII
HISTORY SHEETS
(i) Vehicles
146
For each vehicle in the unit, a History Sheet should be kept in the form of a
Register as explained in Appendix - 28.
(ii) Tyres
147 A Tyre Register in two parts, should be maintained by each unit as explained in
Appendix – 29
CHAPTER XVIII
PROFORMA ACCOUNTS
148
A Proforma Account should be prepared monthly as explained in Appendix -
30 and a copy thereof submitted to the Head of the Circle by the 10th
of the
following month, for review. At the end of the year, an Annual Proforma
Account should be prepared and submitted to the Directorate through the Head
of the Circle.
149
Charges in respect of Inspection Cars, Staff Cars, Station Wagons etc. should
be excluded from the above Proforma Accounts if kilometers covered are
excluded. Proportionate credits for labour expenditure as per para-138 on these
vehicles should be afforded in the Proforma Accounts.
27
CHAPTER XIX
PERIOD OF PRESERVATION OF RECORDS
150
The period of preservation of the various records in the Mail Motor Service is
given in Appendix – 32.
28
APPENDIX - I
Postal Dte. IFW OM No.6-4/2008-FC(Posts) dated 13.10.2008
Financial Powers of the Officers of Mail Motor Service (Sr. Manager/Manager/Divisional Superintendents)
Note-1: The officers will exercise these financial powers as per operational requirements in respect of offices/establishments under their
administrative control.
Note-2 : The financial powers contained in this schedule are subject to the limitations and restrictions laid down in the Delegation of
Financial Powers Rules 1978, regarding the financial powers of the authorities subordinate to the President and they can be exercised only in
respect of the officers and the establishment under the control of the Director General (Posts).
Note-3 : The powers mentioned herein shall be exercised subject to the condition that expenditure involved shall be met from the funds
placed at the disposal of concerned officer by competent authority.
Note-4 : No work requiring sanction of higher authorities will be sanctioned by the officer in parts as two or more distinct works.
Note-5 : These powers shall not be delegated further nor any person shall be authorized to exercise these powers.
Note-6 : Financial Powers contained in this schedule shall be exercised keeping in view the conditions and limitations contained in the
Delegation of Financial Powers, General Financial Rules, Financial Hand Book Volume-I, Fundamental Rules & Supplementary Rules,
Departmental Code Books, Manuals and instructions / guidelines issued by the Ministry of Finance and Department of Posts from time to
time.
Note-7 : The conditions/instructions as contained in column-4 of the schedule shall be complied with while exercising financial powers so
delegated.
Contd…..
29
Schedule V of Schedule of Financial Powers
(Referred to in Para 4)
Schedule of Financial Powers of Officers of the Senior Manager/ Manager/Divisional Superintendent
Sl.
No.
Item of Expenditure Extent of Financial Powers Delegated Rules, Orders, Authority,
Restrictions or scales
1(a) Purchase of Tyres & Tubes In emergent cases, Sr. Manager/Manager can sanction
purchase of tyres, tubes and flaps for 5 vehicles (for 5
wheels or 7 wheels) from manufacturer directly on list
price or through DGS&D R/C & in extraordinary
circumstances (to be recorded in writing) direct from the
trade.
For Divisional Superintendent – it is for two vehicles
subject to condition as stated above.
Sl. No.22(ii) of Annexure to
Schedule-V to DFPRs
1(b) Purchase of Batteries In emergent cases Sr. Manager/Manager can sanction
purchase of 5 batteries in a month from reputed
manufacturer (branded) directly or through DGS&D R/C
and in extra-ordinary circumstances (to be recorded in
writing) direct from trade.
Divisional Superintendent-2 batteries in a month subject
to condition as stated above.
Sl. No.22(ii) of Annexure to
Schedule-V to DFPRs
1(c ) Maintenance & Repair to
vehicles through trade
Up to a limit of Rs.20,000/- per vehicle per year from
trade either at a time or as and when required
Sl. No.10 (iii) of Annexure to
Schedule V of DFPRs
1(d) Purchase of tools &equipments
of worker‟s kit
Up to a limit of Rs.1,000/- per year per worker subject to
existing conditions
Sl No.22(ii) of Annexure to
Schedule V of DFPRs.
1(e) Maintenance of tools (other
than workers kit)
Up to a limit of Rs.25,000/- per year. Sl. No.10 (iii) of Annexure to
Schedule V of DFPRs.
1(f) Purchase of lubricants /
coolant etc.
In emergent cases, he can sanction purchase of lubricants
up to Rs.5,000/- at a time for reasons to be recorded in
writing
Sl. No.22 (ii) of Annexure to
Schedule V of DFPRs.
2 Maintenance of Motor vehicles Up to a limit of Rs.25,000/- on cost of spares per vehicle
per year; (excluding the amount spent on the purchase of
tyres, tubes & batteries).
Sl.No.1o (iii) of Annexure to
Schedule V of DFPRs read with
para-113 of Accounting Procedure
for MMS.
3 Repair to Motor Vehicles Up to a limit of Rs.25,000/- per vehicle per year Sl.No.10 (iii) of Annexure to
Schedule V of DFPRs read with
para 113 of Accounting Procedure
for MMS.
4(a) Local purchase of spare parts
& accessories (other than
tyres, tubes & batteries)
covered by the DGS&D Rate
Running Contract.
Up to Rs.5,000/- at a time from the original equipment
manufacturer or from vehicle manufacturer on list price
or on R/C subject to annual limit of Rs.1 lakh.
Sl.No.22 (ii) of Annexure to
Schedule V of DFPRs.
4(b) Direct purchase of spares parts
&assessories (other than tyres,
tubes & batteries) not covered
by the DGS&D Rate / Running
Contract or when they are not
available through DGS&D.
Up to Rs.25,000/- at a time from the original equipment
manufacturer vehicle manufacturer on list price or on
R/C within prescribed ceiling limit. Purchase from
authorized dealer & trade is permitted only when above
mentioned options are exhausted.
Sl. No.22 (ii) of Annexure to
Schedule V of DFPRs.
5 Emergent local purchase Up to Rs.1500/- in each case. As per new Financial delegations
6 Special power to the Sr.
Managers where wheel align
ment machine, recambering
machine, paint booth & tyre
retreading plant etc. are
installed.
Up to a limit of Rs.30,000/- per plant per year for
maintenance, replacement and repairs only.
Sl. No.10 (iii) of Annexure to
Schedule V of DFPRs.
7 Retreading of tyres Sr. Manager – 10 tyres of assorted size at a time subject
to annual limit of Rs.50,000/-
Manager/Divisional Superintendent – 5 tyres at a time
subject to annual limit of Rs.25,000/-
Sl. No.10(iii) of Annexure to
Schedule V of DFPRs.
31
APPENDIX 2
(Referred to in para.25)
Account Current of the Cash Book of the Mail Motor Service for the month of ……………………….
Receipts
Cash
Expenditure
Cash
Rs. P. Rs. P.
* Sanctioned Working Cash
Balance……………………Rs……………...
Balance from last Account
Transactions abstracted
Balance of this Account
Add Refunds & Recoveries deducted
Total
Total as per Cash Book
* Any excess of Closing Balance over Sanctioned Working Cash Balance shall be explained in detail.
(1) I certify that the whole of this account is truly abstracted from my Cash Book and that there are no entries in that Cash Book
for the period which has not been included herein. I also certify that the closing Cash Balance shown above, viz. Rs…………… is made up
as follows:-
(i) Cash Balance counted by me and certified correct.
(ii) Paid bills and vouchers certified to be in my possession but not yet charged for, in the office Cash Book.
(2) I have satisfied myself that the charges entered in this abstract have been really paid. I also certify that the expenditure
included in this abstract, on account of office contingencies and work charges could not with due regard to the interest of the public service
be avoided. I certify that all casual and part-time employees whose pay has been charged, were actually entertained in Government service
during the period stated. Vouchers for all sums of expenditure above Rs.50/- in amount in the case of works and Rs.100/- in amount in the
case of contingencies, other than vouchers for labour payments as well as those (irrespective of any money limit) or account of pay and
allowances of staff (including establishment charged to works), payments to contractors, or on account of advances, deposits and refunds are
attached.
32
I have as far as possible obtained vouchers for all other sums not exceeding Rs.50/- in amount in the case of works and
Rs.100/- in amount in the case of contingencies checked and passed them in accordance with the rules and an responsible that they have been
so defaced that they cannot be used again.
(3) Certified that all articles of stores and stock purchased as detailed in the vouchers attached to the account current and in these
retained in my office have been accounted for in the proper Stock Book and Stock Registers.
(4) Certified also that the purchases billed for have been received in good order, that their quantities a correct and their quality
good, that the rates paid are not in excess of the accepted or the market rates and the suitable notes of payment have been recorded against
the indents and invoices concerned to prevent double payments.
(5)(a) The expenditure on conveyance hire charges in contingent vouchers in terms of Rule 8 of Appendix to F.H.B. Vol.I was
actually incurred, was unavoidable and is within the scheduled scale of charge for conveyance used : and
(b) The Government servant concerned is not entitled to draw T.A. under ordinary rules for the journey and he is not granted any
compensatory leave and does not and will not otherwise receive any special remuneration for the performance of the duty which necessitated
the journey.
Certified that the rates of pay and dearness allowances of part-time and casual employees drawn this bill have been fixed in
accordance with the orders issued in the Ministry of Finance O.M. No.F-8(2) (Spl.)/60 dated 24/1/61 as clarified by Postal Directorate letter
No.7-51/05-PE-I dated 18/8/69 and modified by Postal Directorate letter No.53-3/69-PE-I dated 8-2-71 and further clarified by Postal
Directorate letter No.21-30/74-PAP dated 13/8/75.
Senior Manager/Manager, Mail Motor Service
33
(INNER SHEET)
RECEIPTS
Schedule Docket or Particulars Amount
Schedule Form No.
01. ACE-41(a) Taxes on Income
02 ACE-41(b) Miscellaneous Revenue
03 TR-56 General Provident Fund Receipts
04 ACG-6(b) Postal Life Insurance Receipts
05 ACE-42 Interest on Loans and Advances by Central Government
06 ACE-43(a) Loans and Advances by Central Government
07 ACE-43(b) Deposits
08 ACE-43(d) Departmental Advances – other Advances
09 ACE-44 Accounts between Civil Postal
10 ACE-45 Remittances
11 ACE-47 Refunds and Recoveries
-------------------------
GRAND TOTAL
-------------------------
EXPENDITURE
ACE-58 5201 – Capital Outlay on Postal Services
101 Postal Network
03 Mail Motor Vehicle – ordinary services
04 Mail Motor Vehicle for premium product services
ACE-58 3201 – Postal Services
05 Engineering
053 Maintenance
01 Buildings – Minor works
02 Apparatus & Plants- Minor works
ACE-58
Major Head :- 3201 – Postal Services
Sub –Major Head 02 Operation
Minor Head 103 Conveyance of Mails
Sub Head 04 Departmental Mail Motor Services for ordinary services
(01) Salaries
(02) Wages
(03) OTA
(06) Medical treatment
(11) Travel Expenses
(13) Office Expenses
(14) Rents, Rates & Taxes
(26) Advertising & Publicity
(27) Minor Works
(28) Payments to Professional and Special Services
(50) Other Charges
(52) Machinery and Equipment
(64) Writes off / Losses
05 Departmental Mail Motor Service for premium Product Services
(01) Salaries
(02) Wages
(03) OTA
(06) Medical treatment
(12) Travel Expenses
(13) Office Expenses
(14) Rents, Rates & Taxes
(26) Advertising & Publicity
(27) Minor Works
(28) Payments to Professional and Special Services
(50) Other Charges
(52) Machinery and Equipment
(64) Writes off / Losses
General Provident Final Payments
Other than Class IV
Class IV
ACG-6(d) Postal Life Insurance Payments
ACE-43(a) Loans and Advances by Central Government
ACE-43(b) Deposits
ACE-43(d) Departmental Advances – other Advances
ACE-44 Accounts between Civil and Postal
ACE-45 Remittances
ACE-47 Refunds and Recoveries
36
MISCELLANEOUS CASH RECEIPTS
Note – Full particulars will be recorded below of all receipts for which vouchers are not submitted to “Postal Accounts Office”
Receipt Date of receipt Nature of receipt/item Particulars Amount Classification Remarks
No.
37
APPENDIX 3
(Referred to in Para-27)
Estimate for Indian Postal Department
Mail Motor Service
A & P Postal
Estimate No……………………………. of 20………….20………….. in Mail Motor Service
……………………………..of 20………….20………….. in Circle Office
……………………………..of 20………….20……………in office of D.G. Posts
For the purchase of Motor Vehicles/Tools &Equipments.
For the purchase of Tyres, Tubes and Batteries.
For the Maintenance / Repairs to Motor Vehicles.
Particulars Capital 5201-00-101 3201-05-053
M&E Internal Plant A & P
Unit Price
Chassis
Sales Tax/VAT
L.S.D. Charges
Misc. charges
--------------------------------------------------------------------------------------
Total
Deduct – Anticipated sale-proceeds of unserviceable stores
Surplus on completion or recovered from works.
Tools
----------------------------------------------------------------------------------------
Total
Tyres and Tubes
----------------------------------------------------------------------------------------
Total
Batteries
----------------------------------------------------------------------------------------
Total
Maintenance / Repairs
(i) Cost of departmental labour
(ii) Cost of stores
(iii) Other items such as cost of specialized outside agencies
----------------------------------------------------------------------------------------
Total
I consider that the quantities and the rates provided in the estimate are fair, and that funds are available for the purpose.
Senior Manager / Manager, Mail Motor Service
No. Date
Forwarded to……………………………………………………………………..
Head of the Circle/Head of Deptt.for favour of sanction
Senior Manager/Manager, Mail Motor Service
* Estimate sanctioned.
Head of the Circle/Head of Deptt
No. Date
Forwarded to the Director-General of Posts for favour of disposal. For the execution of the above work, necessary provision
of funds has been made in the Budget/Revised Estimates for the year………………(if it has not been made, whether the funds can be found
by valid reappropriation). Funds are available for the purpose.
* N.B – This portion may be deleted, if the estimate is beyond the powers of Head of the Circle/Head of Deptt to sanction and is to be
forwarded to the D.G.P & T.
40
APPENDIX 4
ALLOCATION OF EXPENDITURE BETWEEN CAPITAL AND WORKING EXPENSES
General Principles
1. The allocation of expenditure will have to be made between :-
(1) Capital, and
(2) Working Expenses.
All expenditure on renewal and replacement of wasting assets shall witheffect from 1-4-1970, be classed in the accounts in
the same way as expenditure on new assets.
2. Capital will bear :-
(i) Cost of land irrespective of monetary limit;
(ii) (a) Cost of construction or equipment of all assets of the classes shown in the Sub-joined table;
(b) Cost of additions to such assets;
(c) Expenditure on renewals and replacements of wasting assets:
Provided the cost in each case exceeds Rs.25000/-.
(vi) Cost of posts specifically created for construction:
(vii) Share of cost of revenue establishment etc. (i.e. establishment, store keeping and freight charges) utilized for execution and
supervision of capital works at such rates as may be prescribed by Government from time to time.
EXCEPTION : Capital will not bear the cost :-
(i) Any temporary or experimental work;
(ii) Primary electric cells;
(iii) Training Equipment other than the equipments to be installed.
NOTE :- The monetary limit of Rs.2,5000/- refers to cases of isolate works only and when such works are required to be carried out in
connection with large projects, e.g. the first installation of a complete system including apparatus, buildings, power plants and so on, their
cost will be allocated under capital even when the cost of each component work does not exceed Rs.25,000/-.
NOTE 2 – Purchase of assets is also governed by this rule.
NOTE 3 – Water, sanitary and electric installations, including fittings, laid at the time of the constructions of a building should be treated as
a part of the building.
NOTE 4 – A productive asset is one that directly serves the primary purpose of the Department, namely, the maintenance of Postal services.
Note 5 – In respect of Purchase of equipment etc for conducting research. the basic equipment with the help of which experiment is to be
conducted, e.g. computer, testing equipment etc. and which constitute an addition to the assets of the Department should be debited to capital
subject to the cost in each case exceeding Rs.25,000/-.
3. Capital will receive credit for :- (i) The depreciated value of the asset dismantled/abandoned without replacement as on 1st April of
the year of abandonment / dismantlement provided that if the book value of the asset has been fully recovered by annual depreciation, no
credit will be afforded to Capital.
(ii) The sale proceeds of assets sold without replacement provided that :
(a) When the sale proceeds are less than the depreciated value, the difference between the depreciated value of the asset and the
sale proceeds will also be credited to Capital by contra debit to working expenses.
(b) When the sale proceeds are more than the depreciated value, capital will receive credit to the extent of the depreciated value
of the asset and the excess of sale proceeds over this depreciated value shall be credited to Revenue.
(iii) The depreciated value of an asset replaced in the case of replacement / renewal / reconstruction works, reduced by (a) sale proceeds of
unserviceable materials, if any, and (b) the prescribed value of serviceable stores recovered, if any, and returned to stock or utilized on other
works.
NOTE 1 – With a view to avoiding overcapitalization, the value of all assets however small which are dismantled without replacement or are
abandoned or sold will be credited to Capital on the assumption that it has already been included in the “Block Account”. In cases where,
however, it can definitely be stated by a reference to the Register of works that the original value was debited to renewals reserve fund or
working expenses, no relief should be given to Capital when the assets is dismantled without replacement or abandoned or sold.
NOTE 2 – The engineering cost of dismantlement and cost of carriage back of stores irrespective of any monetary limit will be debited to
Working Expenses.
ASSETS OF THE INDIAN POSTAL DEPARTMENT ETC. EXPENDITURE ON THE ACQUISITION OR CONSTRUCTION OF
WHICH MAY BE DEBITED TO CAPITAL CLASS OF ASSETS.
42
ALL BRANCHES
1. Land.
2. Buildings.
3. Electric house installations and electric fans excluding Table fans etc. (dust filtering plants).
4. Motor vehicles and Launches.
POST OFFICES
5. Railway Mail Vans.
4, Renewals and replacement works – With effect from 1/4/70, all expenditure on renewals and replacements of assets
will be classified in the same way as expenditure on new assets.
Depreciation for assets will be made for amortization of the historical costs as well as to meet inflationary and improvement
elements by charging the current revenues of the Department.
5. In the case of replacement of an assets at one place and the installation of the same at another place, generally, the
replacement work should be treated as an abandonment work at the old place and installation work at the new place. If however, a compact
piece of asset is replaced at one place and reinstalled at another, the transaction will be treated as “Pure Shift”. Petty charges in the situation
of the same asset should also be treated as pure shift. But if any advantage is taken in this connection to improve the asset, the work is to be
treated as a reconstruction work and allocated between capital or working expenses according as the cost of work is over Rs.25,000/- or not.
NOTE – A work cannot be classed as a renewal if it involves the replacement of an asset in one locally by one in another for the purpose of
this rule petty changes in situation are not regarded as constituting separate locality e.g. the replacement of alignment on one side of railway
track by one on the other side, replacement of alignment along railway by one along road between the same station or vice versa by one in
the same locality or areas.
6. Working Expenses will bear debits for – (i) Expenditure on all works including addition to assets costing up to Rs.25,000/-
exclusive of freight establishment and store-keeping charges.
(ii) The depreciated value of assets abandoned / dismantled without replacement as on 1st April of the year of the abandonment /
dismantlement. If the book value of the assets, is known to have been fully recovered by the annual depreciation, no debit will be given to
the Working Expenses.
43
(iii) In the case of sale of an asset without replacement, Working Expenses will bear the debit to the extent of the depreciated
value of the asset as on 1st April of the year of disposal. Any excess of sale proceeds over the depreciated value so calculated will be credited
to revenue.
(iv) In case of replacement / reconstruction, the net depreciated value as arrived at in Rule 3 (iii) above;
(v) Engineering cost of dismantlement and cost of carriage back of stores irrespective of any monetary limit;
(vi) Cost of all loose tools, furniture, office fittings, typewriters not used as part of apparatus, accounting machines etc.
(vii) All expenditure not debitable to Capital under any general or specific provision contained in these Rules, e.g., shifting of lines
and wires, apparatus and plant and repairs, which are not of the nature of renewals are always charged to Working Expenses.
(viii) With effect from 1/4/70 an annual contribution @ 3.5 % of the value of fixed assets at the beginning of the year (this
percentage is subject to review from time to time).
(ix) With effect from 1/4/70, the provision for depreciation based on historical costs of assets;
(x) The supplementary provision towards inflationary element of the cost of the assets.
NOTE – Expenditure on account of shifting of alignment irrespective of cost is debitable to Working Expenses only as long as the work
connected with it does not result in substantial increase or addition to the facilities of the Department. If advantage is taken to improve the
assets as a result of shifting, the cost of such additional assets involved thereof is debitable to capital / working expenses according as the
cost of the work is over Rs.25,000/- or not.
Director General’s decision – It has been decided that the concurrence of Ministry of Finance (Communication Division) that
charges payable to Electric supply companies or Municipalities on account of service connections provided by them should be debited to the
same head (Capital or Revenue) to which the cost of the main work is debitable. (D.G.P&T. Endorsement No.6-130/58-P dt.24/11/59).
7. Revenue will be credited with – (i) Excess of sale proceeds over the depreciated value of assets in case of sale without
replacement;
(ii) Sale-proceeds of materials recovered out of dismantlement / abandonment without replacement;
NOTE 1 – See Note 4 below Rule 3.
44
NOTE 2 (i) Sale proceeds from old structures or trees, etc. which stand on plots of land purchased or acquired by the Postal Department and
which are required to be removed prior to construction will not be treated as “Revenue Receipts” but will be credited in the accounts as a
“Reduction in the cost of plots”.
(ii) Sale proceeds, accounts after the closure of the accounts of the construction work will, however, be treated as revenue receipts and the
cost of dismantlement of structures or removal of trees, in such cases, will be debited to working expenses under office expenses.
8. Determination of original values, etc. – For the purpose of estimates and accounts the original cost and date of original
construction or last reconstruction if not available from any record, may be determined by means of a hypothetical estimate as indicated
below:-
(i) The date of construction of the asset must be ascertained as closely as possible.
(ii) If the asset was constructed since the 1st April, 1924 an estimate must be prepared at present day rates for construction of an
exactly similar asset; if marked variations are known to have occurred in labour or stores rates since the year of construction the
present day rates should be modified accordingly; the amount of the estimates so arrived at should, after the addition of the
establishment, freight and stores keeping and P.W.D. overhead charges that were in force in the year of construction be taken as
the value of the asset as included in the block account.
(iii) If the asset was constructed prior to 1st April, 1924 an estimate must be prepared at present day rates for constructing an exactly
similar asset; establishment, freight and store-keeping and E.T.P. charges if any, must be added at the rates in force in the year of
construction and their depreciation must be calculated up to 1st April 1925, on the straight line method, after deducting the
residual value at the rates prescribed. The depreciation so arrived at should be deducted from the original value arrived at as
described above and the balance should be taken as the value of the asset as included in the block account.
(iv) If additions of a substantial nature were made to the dismantled asset subsequent to the original construction and prior to the 1st
April 1924 the date of the construction should be taken as the date of the last such addition.
(v) If the date of original construction was prior to the 1st April, 1924 but additions are known to have been made subsequent to this
date or both took place after the 1st April 1924, separate calculations of the value of Block the original construction and of
additions should be made according to the principle prescribed in clause (ii) above.
45
APPENDEX 5
(Referred to in Para-52)
MAIL MOTOR SERVICE
Estimate for the Purchase of Spares and Accessories
Sl Nomenclature Part No. Actual quantity Actual consumption Quantity Actual quantity Approximate Remarks
No. indented for last since last indent in hand to be indented cost of the
Time now items to be
Date Qty. indented
1 2 3 4 5 6 7 8 9 10
Certified that the above estimate has been thoroughly scrutinized and the items asked for, are the minimum essential. It is
also certified that the total value of stock after receipt of the above items is not likely to exceed the ceiling limit, fixed for stocking the spare
parts of this unit.
Sanctioned. Sr. Manager/Manager, Mail Motor Service
Sr. Manager/Manager/Head of the Circle/Head of Deptt
46
APPENDIX 6
(Referred in Para- 59, 71)
Estimate for the Purchase of Fuel/Oils/Lubricants for the year ending…………………………..
Quantity indented Actual kilometreage Likely kilometreage Balance Quantity to Approximate Remarks
For last time and consumption and consumption on be indented cost
Date Qty. during the last year during the next hand for during
Kilo- Consumption year the next year
metreage Kilo- Consumption
metreage
1 2 3 4 5 6 7 8 9 10
Certified that the petrol/diesel estimate has been thoroughly scrutinized and that the quantities asked for, are the minimum essential.
Sr. Manager/Manager, Mail Motor Service
Sanctioned
Head of the Circle/Head of Deptt.
47
APPENDIX 7
(Referred in Para-67)
Purchase Diary
Sl Date of Particulars Name of Particulars of supply Particulars of Particulars of Page and Sl.No. of
No. Purchase of stores the sup- orders Inspection Note Delivery Note Stock Book in which
Purchased plier No. Date Quantity No. Date Quantity No. Date Quantity taken to Stock
Ordered accepted received
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Particulars of bills
Initials of No. Date Amount including Rate per Date of payment or Vr. No. Initials of Initials of Initials of Remarks
Clerk inspection charges unit acceptance of bill Clelrk Accountant Sr.Mgr/
Of D.G.S & D. Manager
15 16 17 18 19 20 21 22 23 24 25
48
APPENDIX 8
(Referred in Para-70)
Numerical Inventory of Motor Vehicles
Date of Authority Cost Account Van Registration Make of Engine Chassis H.P. of Page and Authority Date Sale Re-
Pur- for Head to num- number vehicle No. No. the Sl.No. for con- of pro- marks
chase Purchase which ber engine of the demna- dis- ceeds
Debited Purchase tion po-
Diary sal
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
49
APPENDIX 9
(Referred in Para- 71)
Stock Book (for Stores other than Fuel)
Make of the Vehicle ………………………………………….
Part No………………………………………………………...
Nomenclature………………………………………………….Maximum…………………………….
Sanctioned Stock Balance……………………………………..Maximum……………………………
RECEIPTS ISSUES
Date Page and Sl. Quantity Rate Per Page and Sl. Quantity Rate Per Initials of Remarks
No. of the received unit No. of the Issued unit Balance in stock Initials Sr. Manager/
Purchase Stores Issue of Manager
Diary Register Clerk
1 2 3 4 5 6 7 8 9 10 11
50
APPENDIX 10
(Referred in Para-74)
Register for Watching Ceiling Limit of Spare Parts and Accessories
No. of vehicles Authorised value Cost of spare Cost of spare Cost of spare
Date (other than of spare parts partsreceiv- parts issued parts in stock Excess of Col.6 Initials Initials of Remarks
Condemned for stock ed during during the at the end of over col.3, if of Sr. Mana-
In the unit the day day the day any Clerk ger/
Manager
1 2 3 4 5 6 7 8 9 10
51
APPENDIX 11
(Referred in Para-75)
Stock Register of Fuel
Date O.B (to be noted every
day morning at fixed
time and also before
and after supply
Receipts Total Issues Initials of
Supervisor
Initials of Sr.
Manager/
Manager
Remarks
Page and
serial no. of
purchases
Quantity
received
Col. 2
& 5
Page and
serial no.
of Issue
Register
Quantity
Issued
during
the day Book Physical
1 2 3 4 5 6 7 8 9 10 11
52
APPENDIX 12
(Referred in Para-81)
Stores Issue Register
Date Sl.No. Vehicle Job
No.
Nomenclature/
Part No. of the
Stores (Stock
Book
reference)
Quantity
Issued
Cost of stores
issued
Signature
of the
receiving
official
Particulars
and
quantity
of
unservice-
able stores
received
in lieu of
new parts
issued
Register of
unservicable
Stores
(Reference
to….)
Signature
of the
Stores
Clerk
Remarks
Spares Tyres,
Tubes&
Batteries
1 2 3 4 5 6 7 8 9 10 11 12 13
53
APPENDIX 13
(Referred in Para-84)
Fuel Issue Register
Sl. Van No./ Regn. Kilometer Time Quantity Meter reading Kilometer K.M KMPL Signature of Remarks
No. Unit to No. reading of issued of the fuel reading of run the driver
which of the issue pump after the vehi- receiving
belongs vehicle issue cle last the fuel
at the opening time of
time of pump/ issue
issue closing
pump
1 2 3 4 5 6 7 8 9 10 11 12
Opening Pump reading : …………………………………..
Closing Pump reading : …………………………………..
Total quantity issued during the day : …………………………………
Senior Manager / Manager
54
APPENDIX 14
(Referred in Para-87)
Requisition for Fuel
(Note – Fuel will be issued only in the fuel tanks of the vehicles and not in loose tins etc.
Requisition No.______________________
Date _______________________
Name of the unit requiring fuel____________________
To
The Senior Manager/Manager,
Mail Motor Service, _________________
Please supply fuel and lubricants as indicated below and send an A.T.D. duly supported by the duplicate copy of this
requisition:-
(i) Van No./Registration No. of the vehicle for which required :
(ii) Petrol/diesel required (quantity in litres) :
(iii) Engine oil required :
(iv) Grease required :
(v) Name and designation of the person who is to receive the F.O.L.:
Signature of the Officer-in-charge of the vehicle
55
APPENDIX 15
(Referred in Para-91)
Register of Vehicle-wise Analysis of Fuel issued
No. of the vehicle to which the
Dates fuel has been issued Total for the day Initials of Clerk Initials of Supervisor
1 2 3 4 5 and so on
------------------------
1.
2.
3.
4.
5.
And so on
-------------------------------------------------------------------------------------------------------------------------------------
Total for the month
56
APPENDIX 16
(Referred in Para-100)
Gate Register
Regn. Start Starting Signature Close Closing KM Signature of
Date Sch. No./ Name No. Time KM of Time KM run Clerk
of the reading Driver reading
vehicle
1 2 3 4 5 6 7 8 9 10
57
APPENDIX 17
(Referred in Para-103)
Schedule Trip No……………………………………. Schedule Name …………………………….
Schedule hours of
Arrival Departure
Name of the offices or stage Distance from office/
to be visited stage to office/stage Hrs. Minutes Hrs. Minutes
1 2 3 4
58
APPENDIX 18
(Referred in Para-105)
Log Sheet
Date ………………………………. Name of the Schedule ……………………… Closing K.M reading ………………
Name of the Driver………………………. Vehicle Regn. No. …………………………. Starting K.M. reading ………………..
Name of the Mail Peon………………….. Vehicle Fleet No. …………………………..
Scheduled hour of Actual hour of BAGS Initials of the
Name of Dis- Recd. Desp, mail Remarks
office or Arrival Departure Arrival Departure tance exchanging
stage to H. M. H. M. H. M. H. M. Clerk
be visited
(Commencement of the trip)
(End of the trip)
Total scheduled kilometreage……………………………………… Actual kilometreage done…………………………………………..
(For use in the case of non-scheduled trip and diversions)
Authorised additional kilometreage
(For mail trips)…………………….. Actual additional kilometreage……………………..
Signature of the Driver Signature of the Checking Clerk
* When vehicles are used by other offices of the Department the user authorities should certify the actual kilometreage covered.
59
APPENDIX 19
(Referred in Para-111)
Register of Kilometreage covered by the Vehicles
Date/kilometreage covered by the vehicles Total for the day Initials of Clerk Initials of Supervisor
Number of vehicles:
1 2 3 4 5 6 7 8 9 10 and so on
------------------------------------------------
1
2
3
4
5
and so on
---------------------------------------------------------------------------------------
Total for the month
60
APPENDIX 20
(Referred in Para-112)
Gate Pass
Serial No……………………………….
Date ……………………………….
Please allow the following articles to pass through the gate :-
1. Name of the articles :
2. Authority under which the articles are being taken out :
3 Purpose for taking out the articles :
4 Name of the official taking out the articles :
5. Mode of conveyance (in the case of articles) :
Signature of the official
Taking out the article Signature of the Sr. Manager/Manager
61
APPENDIX 21
(Referred in Para-113)
Log Sheet for Logistic Post
Registration No. of the vehicle……………………… Date……………………….. Name of the Driver…………………………
Van No. of the vehicle………………………………. Sl. No……………………..
Names of places Hour of Mileometer Hour of MileometerKilometreage Purpose of Name and desig- Signature of Remarks
departure reading at return reading on covered journey nation of officer the officer
from departure to return to using the vehicle using the
garage from garage garage vehicle
garage
1 2 3 4 5 6 7 8 9 10
Signature of the Clerk in
Token of having made the
Entries in the Register
Signature of the Signature of Sr.
Signature of Driver checking official Manager/Manager
62
APPENDIX 22
(Referred in Para-113, 115)
Register of Charges for Logistic Post
Date Page & Van Regis- Name & FTL/ Dri- Mileo- Mileo- Kilo- Amount Bill No.& Amount
Sl.No. of No. tra- address LTL/ ver‟s meter meter meters due date realised
the Log tion of the weight name read- reading covered
sheet for No. user ing on
logistics at return
depart- to
ure garage
from
garage
1 2 3 4 5 6 7 8 9 10 11 12 13
Date on which Mode of Signature of Signature of Signature of
Realized credit Clerk Accountant Sr. Manager/Manager
14 15 16 17 18
63
APPENDIX 23
(Referred in Para-119)
K.M.P.L. Register
Days of the week Van No. to which Fuel issued
1 2 3 4 5 6 and so on
Monday
Thuesday
Wednesday
Thursday
Friday
Saturday
Sunday
------------------------------------------------------------------------------
Total consumption of Fuel during the week :
------------------------------------------------------------------------------
Total kilometreage covered during the week :
------------------------------------------------------------------------------
Average K.M.P.L. for the week :
-------------------------------------------------------------------------------
Average K.M.P.L. as per quarterly test :
-------------------------------------------------------------------------------
Sr. Manager/ Manager, Mail Motor Service
64
APPENDIX 24
(Referred in Para-124)
Register of Estimates and Appropriations for Maintenance Works
1. Date of Receipt of the vehicle :
2. Registration No. of the vehicle :
3. Van No. :
4. Unit to which the vehicle belongs :
5. Nature of the maintenance work reported as necessary :
6. Name and designation of the reporting official :
Signature of the reporting official
7. Recommendations of the office regarding (i) particulars of work required to be undertaken,
(ii) materials to be supplied, (iii) * their estimated costs and (iv) availability of funds :
*Break-up of Estimated cost :
(i) Cost of departmental labour :
(ii) Cost of Stores :
(iii) Other items, such as cost of specialized outside agencies :
------------------------------------------
Total
------------------------------------------
8. No. and date of the Job Card opened for the work :
9. Page and Sl. No of the Stores Issue Register :
10. Total expenditure incurred on the work as booked in the Job Card :
11. Remarks :
Signature of the Sr. Manager / Manager
65
APPENDIX 25
(Referred in Para-125)
Register of Estimates and Appropriations for Repair Works
1. Date of Receipt of the vehicle :
2. Registration No. of the vehicle :
3. Van No. :
4. Unit to which the vehicle belongs :
5. Nature of repair work reported as necessary :
6. Name and designation of the reporting official :
Signature of the reporting official
7. Recommendations of the office regarding (i) particulars of work
Required to be undertaken (ii) materials to be supplied, (iii) * the
Estimated costs and (iv) availability of fund :
* Break-up of Estimated cost :
(i) Cost of departmental labour :
(ii) Cost of stores :
(iii) Other items, such as cost of specialized outside agencies :
--------------------------------------------------------------------
Total
-------------------------------------------------------------------
8. Orders of Sr. Manager/Manager for forwarding the detailed estimate
To the higher authority for sanction :
9. Particulars of forwarding letter with which the detailed estimate was
Sent to the higher authority for sanction :
10. Particulars of the sanction to the estimate as accorded by the
Higher authority :
11. No. and date of the Job Card opened for the work :
12. Page and Sl. No. of the Stores Issue Register :
13. Total expenditure incurred on the work as booked in the Job Card :
14. Excess of actual expenditure incurred over the sanctioned amount,
If any :
15. Action taken for obtaining the sanction of the higher authority and
Adjusting the excess :
16. No. and date of sanction for excess expenditure, if any :
17. Remarks :
Signature of the Sr. Manager / Manager
67
APPENDIX 26
(Referred in Para-133)
Job Card
(Obverse side)
No. Maintenance/Repairs No. of the Job Card as allotted in Date
the respective Register of Estimates Year
and appropriations Work started on……………..
Work completed on……………..
1 2 3 4 5
Registration No. of the vehicle……………………
Unit to which it belongs…………………………...
Sl. No. Particulars of the maintenance/repairs to be carried out Estimated cost
1 2 3
Total………………………………...
Signature of the Officer-in-Charge preparing the Job Card
Sanctioned.
(Please quote the authority if sanctioned by an authority other than the Sr. Manager/Manager).
Sr. Manager/Manager
68
(Reverse side)
Job Card
Particulars of the maintenance/repairs Cost of Signature of If the work is got done through outside agency
Date undertaken or the materials issued materials Stores Clerk ------------------------------------------------------------
(Nomenclature, Part No. & Quantity) used Particulars Voucher No.& date Cost
1 2 3 4 5 6 7
Departmental labour employed Actual hours spent
------------------------------------- ----------------------------------------------------------------------- Cost of labour employed
Name and designation of the Skilled Semi Skilled Unskilled
Worker
8 9 10 11 12
Certified that the above mentioned materials issued and labour spent have been actually utilized in carrying out the above noted
maintenance/repairs work.
Signature of the Incharge, Workshop
Certified that the maintenance/repairs as noted above have been satisfactorily carried out.
Signature of the Technical Supervisor/Sr. Manager/Manager
Certified that (i) necessary entries have been noted in the History Sheet of the vehicle concerned and that (ii) necessary debits
(including share of establishment plus overhead charges) have been raised against the unit.
Accountant
Sr. Manager / Manager
69
APPENDIX 27
(Referred in Para-140)
Job Card Register
Date of issue of Job Card Sl. No. of the Job Card Signature and designation
to the workshop issued of the Incharge of the Date on which the Signature of Remarks
workshop in token of Job Card was receiv- Clerk
having received the ed back in the
Job Card office
1 2 3 4 5 6
70
APPENDIX 28
(Referred in Para-141)
Register of Unserviceable Stores
Nomenclature Number Registration Reference
Serial of of No. of the to page and Signature
No. Date stores quantity vehicle Sl. No. of of Stores
from which Stores Issue Clerk
removed Register
1 2 3 4 5 6 7
Details of sale or disposal of unserviceable stores
-------------------------------------------------------------------------------- Remarks
Signature of Anticipated sale Actual sale Particulars of
Sr. Manager/ proceeds proceeds accounting of
Manager sale proceeds
8 9 10 11 12
Note – The entries in the above Register should be made immediately after the unserviceable stores (including those returned in lieu of the
new spare parts issued from Stock) are received by the Stores Clerk.
Note – As unserviceable stores are disposed of in bulk the total amount of the anticipated sale-proceeds and actual sale-proceeds of the lot
should be shown in cols.9 and 10 respectively by bracketing the serial Nos. of the lot and citing the details of credit pertaining to the lot in
col.1
71
APPENDIX 29
(Referred in Para-146)
History Sheet
For each vehicle in the unit a History Sheet should be kept in the form of a Register. The first page will contain specifications
as detailed below :-
1. Registration No. :
2. Date of registration :
3. Fleet No. :
4. Engine No. :
5. Chassis No. :
6. Maker‟s classification :
7. Horse power (R.A.C.) of the engine :
8. Authority for purchase :
9 Cost of chassis :
10. Cost of body building :
11. Unladen weight (Front axle) :
(Rear axle) :
12. Laden weight (Front axle) :
(Rear axle) :
13. No. of tyres and their sizes :
14. Authority for disposal :
15. Date of disposal :
16. Total kilometreage done at the time of disposal :
17. Amount recovered on sale :
Sufficient pages may be set apart for keeping an annual and monthly abstract of the expenditure incurred and the kilometreage done etc. in respect
of each vehicle, in the form shown below:-
Maintenance Repairs
------------------------------------------------------------------------------- ---------------------------------------------------------------
Month Cost of items other Charges incurred Total of cols Cost of parts Charges Total of cols. Cost of.
than batteries, through outside 2 & 3 other than incurred 5 & 6 batteries
tyres& tube agencies, if any batteries, through issued
issued from tyres& tubes outside from
stock issued from agencies, stock
stock if any during
the month
1 2 3 4 5 6 7 8
73
Repairs
--------------------------------------------------------------------
Cost of tyres Cost of tubes Cost of F.O.L. Misc. Kilometreage Signature
issued from issued from issued from contingent done during Signature Signature of Remarks
stock during stock during stock during expenditure the month of of Sr. Manager/
the month the month the month other than Clerk Accountant Manager
F.O.L. during
The month
9 10 11 12 13 14 15 16 17
The annual and monthly abstract will be filled in, by transfer of the monthly and annual totals of the various items as recorded in the
Register (i.e History Sheet).
After the pages reserved for the annual and monthly abstract, separate and sufficient number of pages should be set apart in the
Register for each of the following items of expenditures, which should be noted as and when transactions occur from day to day, except in
the case of F.O.L. and kilometreage for which the entries may be made at the close of the month.
Expenditure on Maintenance (other than Batteries, Tyres& Tubes)
Brief Cost of parts issued Charges incurred Total of Signature of
Date particulars from stock through outside col.3 & 4 Clerk
outside agencies,
if any
1 2 3 4 5 6
-------------------------------------------------------------------------------------------------------------------------
Total for the month
Entries on the above account should be made from the relevant Job Card.
74
Expenditure on Repairs (other than Batteries, Tyres& Tubes)
Date Brief particulars Cost of parts issued Charges incurred Total of col. 3 & 4 Signature of
From stock through outside Clerk
Agencies, if any
1 2 3 4 5 6
---------------------------------------------------------------------------------------------------------------------------
Total for the month
Entries on the above account should be made from the relevant Job Card.
Expenditure on Batteries
Type (capacity) Cost
Date when Maker‟s Manufacturer‟s -------------------------------------- Mileometer Date when Mileometer
Fitted name No. Voltage No. Rs. P. reading when removed reading when
of plates fitted removed
capacity
1 2 3 4 5 6 7 8
Entries on the above account should be made with reference to Job Card.
75
Expenditure on Tyres
Date when Brief particulars New/retreaded Cost Date when Remarks Signature of
Fitted (Make & size & removed Clerk
Maker‟s No.)
1 2 3 4 5 6 7
Expenditure on the above account should be made with reference to Job Card.
Expenditure on Tubes
Date when fitted Brief particulars Cost Remarks Signature of
(Make & size) Clerk
1 2 3 4 5
Entries on the above account should be made with reference to Job Card.
76
Expenditure on F.O.L
Fuel issued Engine oil issued Other oil issued Grease & Lubricants
---------------------------------------------------------------------------------------------------- Total cost Signature of Remarks
Quantity Cost Quantity Cost Quantity Cost Quantity Cost Clerk
1 2 3 4 5 6 7 8 9 10 11
The quantity of fuel issued during the month should be taken from the Register of Vehicle-wise Analysis of fuel issued (Appendix-
14). For oils, grease and lubricants the figures should be taken from their respective Issue Registers.
Expenditure on Miscellaneous Contingencies (other than F.O.L)
Date Brief particulars Amount Signature of Clerk Remarks
1 2 3 4 5
---------------------------------------------------------------------------------------------------------------------------------------
Total for the month
Entries on the above account should be made with reference to the relevant vouchers.
77
Kilometreage done during the month
Month & year Kilometreage done Signature of Clerk Remarks
1 2 3 4
The kilometreage done during the month should be noted with reference to the Register of Kilometreage covered by the Vehicles
(Appendix 18).
Summary of Accidents
Date Brief Details of Cost of damage Reference Signature of
particulars of damage and -------------------------------------- to case Clerk Remarks
accident repairs carried Repairs Compensation marks
out
1 2 3 4 5 6 7 8
The above summary should be written up with reference to the relevant files dealing with the case.
78
APPENDIX 30
(Referred in Para-147)
Register of Tyres
The register will be divided into two parts :-
Part I – History of each Tyre in use.
Part II – Vehicles wise Record of Tyres in use.
PART I – HISTORY OF TYRES
The first two or three pages should be set apart for the index as shown below:-
Index
Particulars of the tyres Manufacturer‟s No. Page No.
1 2 3
N.B. – The tyres should be grouped first according to their sizes and then sub grouped according to their makes.
79
After the index a separate page should be set apart for each tyre recording information in the following form :-
1. Make of the tyre :
2. Manufacturer‟s No. :
3. Size and ply of the tyres :
4. Date of purchase :
5. Cost of : (i) original tyre :
(ii) first retreading :
(iii) second retreading :
(iv) third retreading :
6. Kilometreage done :
Mileometer Mileometer
Date of fitting Van No. in reading at the Date of removal reading at the Kilometreage Remarks
which fitted time of fitting time of removal done
1 2 3 4 5 6 7
7. Date on which condemned :
8. Remarks of the Sr. Manager/Manager at the time of condemnation :
PART II – VEHICLE-WISE RECORD OF TYRES IN USE
80
In order to check up whether all tyres are maintained properly and also to find out how the service rendered by each compares with others, a
record of all the tyres in use should be maintained in the following form in Part II of the Register, separate pages being allotted to each van.
The compilation will also enable a check to be exercised that the number of the various tyres physically present on a vehicle on any day,
actually tally with the corresponding entry in the Tyre Register.
Van No. Registration No.
1. No. of tyres fitted 2. Manufacturer‟s tyre No. 3. Inflation pressure.
4. Date of issue:
Particulars of event (i.e. inspection, Progressive kilometreage of tyres Signature Signature
Date removal for repairs or retreading TyreTyreTyreTyreTyre of of Remarks
Or condemnation etc.) 1 2 3 4 5 tyremanSr.Manager/
Manager
1 2 3 4 5 6 7 8 9 10
Note 1 – The tyres once fitted to a vehicle will not be interchanged with any other tyres unless required for retreading or for
replacement.
Note 2 A tyre, when punctured, will be temporarily replaced by one of the spare wheels in the store, and will be refitted to the
vehicle, immediately after repairs.
N.B. – The above particulars should be filled in, whenever the quarterly inspection of tyres fitted on to vehicles is carried out and also when
any tyre is removed for retreading or condemnation.
81
APPENDIX 31
(Referred in Para-148)
Proforma Account
To arrive at the running cost per Km of the Postal Mail Motor Service, a Proforma Account in the following form should be
drawn up by each unit every month:-
I. Direct Charges :
1. Pay and allowances of staff :
(1) Pay and allowances of Sr. Manager/Manager :
(2) Pay and allowances of Office Establishment including Accountant :
(3) Pay and allowances of Traffic Establishment :
(4) Pay and allowances of Workshop Establishment :
(5) OTA and wages of the establishment :
-----------------------------------------------------------------
Total
--------------------------------------------------------------------
2. Maintenance :
(1) Cost of items (other than batteries, tyres& tubes) issued from Stock :
(2) Charges incurred through outside agencies :
3. Repairs :
(1) Cost of items (other than batteries, tyres& tubes) issued from stock :
(2) Charges incurred through outside agencies :
4. Cost of Batteries issued from stock :
5. Cost of Tyres issued from stock :
6. Cost of Tubes issued from stock :
7. Cost of F.O.L. :
8. Miscellaneous contingent expenditure (other than F.O.L) :
9. Cost of Repairs to Building and Garages
-----------------------------------------------------------------
Total (2 to 9)
--------------------------------------------------------------------
Total of Direct Charges
----------------------------------------------------------------------
II. Indirect Charges :
1. Depreciation on
(1) Building and Garages :
(2) Plant and Machinery :
(3) Vehicles :
2. Interest on :
(1) Land :
(2) Building :
(3) Plant and Machinery :
(4) Vehicles :
3. Pensionery charges :
4. Cost of Stationery and Printed Forms :
5. Less
(i) due to premature abandonment of vehicles (i.e. depreciated value) :
(ii) cost of job done for other units :
(iii) cost of logistics services :
(iv) Advance charges :
(v) Accommodation rented to other offices :
----------------------------------------------------------------------
Total of Indirect Charges (1 to 5)
----------------------------------------------------------------------
Total of Direct and Indirect Charges
----------------------------------------------------------------------
Total kilometreage done by the Mail Motor Vehicles
-------------------------------------------------------------------
Cost per kilometer
NOTES ;-
1. Item (1) i.e. pay, allowances, OTA and wages of staff should be taken from the Establishment Pay Bills.
2. Items (2) to (7) under Direct Charges should be taken from the History Sheets of vehicles.
3. Item (8) i.e. Miscellaneous contingent expenditure (other than F.O.L) should be worked out with reference to the Monthly Cash
Account Current.
4. Item (9) i.e. cost of repairs to building and garages should be ascertained from the authorities executing the work.
5. Pension is covered with contributed provident fund scheme and their salaries is exempted for pensionery charges. For others, pensionery
charges is maintained as 9¼% on actual pay.
6. For the purpose of calculating depreciation and interest a Register should be kept, separate pages being set apart for land, buildings
and garages, plant and machinery & vehicles.
(1) Interest on cost of land will be calculated on the capital cost at the average rate of interest as advised by Government from time to
time. The capital cost should be ascertained from the authority concerned.
(2) Depreciation on buildings and garages and plant and machinery will be calculated under the Straight Line Method while interest there
on will be calculated on the Depreciated Value, which should be worked out in the following form :-
(3) Cost of depreciation or interest should not be calculated on PO/RMS building where MMS is functioning.
Depreciated value at the Interest for the month
Beginning of the month Depreciation for the month Depreciated value at the (to be calculated on the depreciated
close of the month value at the beginning of the month)
1 2 3 4
84
The rate to be adopted for the purpose of calculating interest will be as advised by Government from time to time.
(4) Depreciation on vehicles should be calculated on the basis of kilometreage done by the vehicles, while interest thereon will be
calculated on the Depreciated Value as calculated in the following form:-
Van Depreciated value Kilometreage for Depreciation for Depreciated value at Interest on the
No. at the beginning the month the month, i.e. original the end of the month Depreciated Value at the
of the month cost x kilometreage beginning of the month
over life in kilometers as shown in Col.2
1 2 3 4 5 6
-------------------------------------------------------------------------------------------------------------------------------------------------------------
Cost of depreciation or interest should not be calculated on such assets as have outlived their prescribed lives or have been abandoned or
otherwise disposed of without being replaced. In case, new ones are purchased whether as original or in replacement, they should be taken
into account for purpose of calculating depreciation and interest. Pensionary charges may be taken as 9 ¼ % based on the actual pay of the
scale of pay plus special pay (if any) be amount treated as “Dearness Pay”, if any, in relation to the present pay.
85
APPENDIX 32
(Referred in Para-150)
Period of Preservation of Records
(i) For such general records, mentioned in Appendix 5 of Financial Handbook Vol.I as are maintained in the Postal Mail Motor
Service, the periods noted against each, in the said Appendix will apply. As regards the following important records, the periods of
preservation are as noted against each :-
(ii) Cash Book : Permanent
(iii) Imprest Certificate : 3 years} or one year after completion of Audit whichever is later.
(iv) Contingent Bills and Sub-vouchers : 3 years}
(v) Cash Account Current : 3 years
(vi) Issue Register of Fuel : 3 years
(vii) Stock Register of Fuel : 10 years after the year, in which it is replaced by a fresh Stock Book
(viii) History Sheet of Vehicles : 3 years after the final disposal of the vehicles, provided that it is not
required for settlement any pending objections or cases
(ix)
(x) History Sheet of Tyres : One year after final disposal of the tyre provided that it is not required for
settlement of any pending objections or cases.
(xi) Log Sheets, Garage Gate Register, Gate Pass: Six months after the Audit Inspection pertaining to the period to which
the records relate, provided that such records are not required for settlement of
any pending objections or cases.
(xii) Time Bills Six months after the Audit Inspection pertaining to the period to which
they relate is completed, provided that such records are not required for
settlement of any pending objections or cases.
(xiii) Daily Fuel Abstract : } 18 months or till the Audit Inspection pertaining to the period to which
(xiv) Daily Duty Abstract Sheet : } such records relate is completed whichever is later, provided that such
records are not required for settlement of any pending objections or cases.
86
APPENDIX - 33
(Referred in Para – 56, 83)
Contingent Register
Vehicle Contin- Name Bill No Amount Job Whether Name of Stores Stores Accounts Sr. Manager/
Date Fleet Regn. gent of the and Card mainte- the re- Keeper Officer Officer Manager
No. No. items firm date No. ce/repair ceiving
official
1 2 3 4 5 6 7 8 9 10 11 12 13 14
87
APPENDIX - 34
(Referred in Para-128)
Approval Register for Reconditioning Work from Outside Firm
Vehicle Description Name of Signature Signature Signature
Sl. Date Fleet Regn. of work to the firm of of T.S/ of Sr. Manager/
No. No. No. be carried Clerk C.H Manager
out
1 2 3 4 5 6 7 8 9
88
APPENDIX - 35
(Referred in Para-129)
Stock Register for Reconditioning items
Sl. Quantity Date of Quantity Fleet No. Regn. Balance Signature of Signature of Signature of
Sl. Date of. No. received Issue issued No. receiving clerk T.S/C.H
No. receipt of official
App-
roved
Register
1 2 3 4 5 6 7 8 9 10 11 12
89
APPENDIX - 36
(Referred in Para- 85)
Register of Fuel / CNG issue from Outside
Sl. Date Indent Van No./ Regn. Kilometer KM Total Quantity Average Fuel Signature of Remarks
No. No. Unit to No. reading reading KM of the fuel/ (KMPL) level/ the driver /PA
Which of the of the run CNG CNG receiving
Belongs vehicle vehicle issued pre- the fuel/
at the last ssure CNG
time of toping
toping
1 2 3 4 5 6 7 8 9 10 11 12 13
90
APPENDIX - 37
(Referred in Para – 136, 138)
A.T.D. REGISTER
Sl.
No.
Date ATD
No.
Name
of the
Division
Details Amount OA AO/
SO
Mgr. Date of
Accep-
tance
Details OA AO/
SO
Mgr. Re-
marks
91
APPENDIX - 38
(Referred in Para - 113)
For Logistics Post and Departmental Specials run for other units
I.Tariff for Logistic service
1. Driver charges (cost of driver X No. of hours) :
2. Fuel charges :
3. Cost of Depreciation X No. of KM run :
4. Cost of interest X No. of days :
5. Any other direct charges :
6. TA, if any :
7. Total cost for usage KMs(total of 1 to 6) :
8. 10 % of Sl. No.7 :
9. Net amount ( Sl. No.7 + 8) :
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NOTE : (i) At the beginning of the year, cost of driver for hour should be worked out on average of driver salary/contract labour for
calculation.
(ii) At the beginning of each year depreciation rate should be calculated. An average cost and average expected KMs in life
on total fleet of previous y ear for the above calculation during that y ear.
(iii) At the beginning of each year cost of interest per day should be worked out on average depreciated value on total fleet
of previous year for the above calculation during that year.
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II Tariff for the departmental specials run for other Units
1. Cost of driver x No. of hours :
2. Cost of KM x No. of Kms. :
3. Total of 1 + 2 :
4. 10 % of 3 :
5. Total of 3 + 4 :
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NOTE : (i) At the beginning of the year, cost of driver for hour should be worked out on average of driver salary/contract labour for
calculation.
(ii) At the beginning of the year cost of KM be worked out for fuel/depreciation/interest per KM(cost of average KMPL +
rate of average depreciation per K.M. + interest per day, of the respective unit).
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APPENDIX - 39
(Referred in Para - 115)
Tariff for Work Shop Services
1. Cost of Tradesman X No. of hours :
2. Cost of Helper X No. of hours :
3. Cost of material :
4. Any other direct expenditure :
5. Total of 1 + 2 + 3 + 4 :
6. 10 % of 4 :
7. Total of 5 + 6 :
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NOTE : (i) At the beginning of the year, cost of tradesman per hour should be worked out on average of tradesman salary and helper
separately for calculation.
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