Indian Railway Codes and Manuals-Engineering code-Chapter- 7 (VII)
CHAPTER VII
ESTIMATES
70I: Kinds of Estimates-- All proposals for:
a. the construction or purchase of new works or
assets;
b. the renewals and replacements of existing
works or assets chargeable to Depreciation Fund/ Development Fund or Open Line
Works Revenue when estimated to cost more than Rs 50,000/- or if chargeable to
Revenue when estimated to cost more than Rs 2 lakh.
c. the scrapping, dismantlement, abandonment of
existing works or assets;
d. the reconditioning of the existing works or
assets, if estimated to cost more than Rs 1 lakh, any repair work
chargeable to revenue costing more than Rs 5 lakh and that of a single
housing unit, if estimated to cost more than Rs 20,000/-
e. temporary and experimental works;
f. renewal sand replacement son worked lines;
and
g. renewals of ballast.
should, subject to the provisions of paragraph
1103 regarding urgent works, be scrutinized by the authority competent to
sanction them before any expenditure or liability is incurred thereon. For the
purpose of this scrutiny, all such proposals should be presented in the form of
one or other of the following estimates, according to the circumstances
mentioned in paragraphs 702 to 713.
a. Abstract Estimates
b. Detailed Estimates
c. Supplementary Estimates
d, Revised Estimates
e. Project Abstract Estimates
f. Construction Estimates
g. Completion Estimates
Note-.
1. For "New Minor Works" costing Rs
50,000/- and/less, for renewals and replacement works chargeable to Revenue
costing Rs 2 Iakh and less and for "Reconditioning Works" costing Rs
1 lakh and less detailed estimates need not be prepared for formal sanction.
Rough estimates should, nevertheless, be prepared and kept on record by the
Executive Engineer. (Authority: Railway Board letter No.2001/CE-1/CT/17(Part)
dt 24.03.2003)
2. In those cases of renewals of permanent way,
which are essentially of the nature of repairs find maintenance and in respect
of which there is no question of an improvement or a change in the type of
materials, and it is impracticable to prepare estimates in advance, separate
estimates need not be prepared, but the total cost of the renewals, which must
be comparatively small (less the cost of released materials), may be charged to
Depreciation Fund through the permanent-way returns, the estimate for track
renewals for the division or system being operated upon for this purpose, and
the possible credits to Capital on account of the difference between the
original cost and the actual cost being neglected in such cases.
702. The Abstract Estimate.An abstract estimate is prepared in order to enable the authority
competent to give administrative approval to the expenditure of the nature and
the magnitude contemplated, to form a reasonably accurate idea of the probable
expenditure and such other data sufficient to enable that authority to gauge
adequately the financial prospects of the proposal. Abstract estimates avoid
the expense and delay of preparing estimates for works in detail at a stage
when the necessity or the general desirability of the works proposed has not
been decided upon by competent authority. An abstract estimate should contain a
brief report and justification for the work, specifications, and should mention
whether funds are required in the current year and to what extent. It should
also show the cost subdivided under main heads and sub-heads or specific items,
the purpose being to present a correct idea of the work and to indicate the
nature of the expenditure involved. The allocation of each item as between
Capital Development Fund, Open Line Works-Revenue, Depreciation Reserve Fund
and Revenue should be indicated.
Note.-(1) Administrative approval to a work or scheme should be accorded
by the authority competent to do so ( vide paragraph 748 ), after a thorough
examination as to its necessity, utility and financial prospects. See also
rules in Chapter II of Indian Railway Financial Code.
(2) In regard to works which are specified in
the sanctioned budget of a year (i.e. in the "Works Machinery and
Rolling-stock Programmes" accompanying the Budget Orders paragraph 629),
the total estimated cost shown against each work should be regarded as the Abstract
Estimate. The inclusion of a work in the sanctioned budget should be deemed to
carry with it the administrative approval of the Railway Board except that in
the case of structural works, other than track renewal works, costing more than
Rupees one crore each, the administrative approval of the Railway Board should
be obtained by the submission of separate Abstract Estimates not withstanding
their specific inclusion in the sanctioned budget; however, estimates costing
over Rs. 50 lakhs and upto Rs. 1 crore will be certified and sanctioned
personally by the FA & CAO and GM respectively.
703. Detailed Estimates- On
receipt of administrative approval to a project or scheme other than for which
construction estimate in Form E 553 is
prepared conveyed through the sanction to the abstract estimate relating
thereto detailed estimates for various works should be prepared and submitted
for technical sanction of the competent authority. It should be prepared in
sufficient detail to enable the competent authority to mike sure that the
abstract estimate sanctioned by a higher authority is not likely to be exceeded.
No work included in an abstract estimate should be commenced till a detailed
estimate for the same is prepared and sanctioned and adequate funds are
allotted by the competent authority. The detailed estimate of an open line work
will comprise (i) statement is showing details of estimated cost and (ii) an
outer sheet giving the abstract of cost of work, the report, the financial
'justification and the allocation.
Note—(1)
Technical Sanction -- The sanction of the competent authority to the detailed estimate
of a work is called the "technical sanction". The authority according
technical sanction should satisfied itself that (i) that the details of the
scheme as worked out are satisfactory, (ii) the method proposed for the
execution off the work are adequate; and (iii) the cost has been estimated from
reliable data and likely to be reasonably accurate.
(2) In
the case of works within his power of sanction, the General Manager may, in
lieu of the procedure of preparing Abstract Estimates for administrative
approval, prescribe that both the administrative approval and the technical
sanction should be accorded on the detailed estimates.
704. The
statement showing details of Estimated Cost of Works may be in the following
form:-
705. Details of Cost of Permanent-Way
Material-In the case of estimates for permanent-way renewal, on open lines, the
details of estimated cost (Form
E. 704) may with advantage
be supported by statement showing details and cost of material required for one
kilometre of permanent-way. These statements may be in the following form:-
706. The Outer Sheet of open line
estimates giving the abstract of cost of work. report justification and the
allocation may be in the following form:--
707. A supplementary estimate should be prepared for any item of
work, which ought to have been included in the first instance in an estimate
already sanctioned but has not been so included, or which it is found later,
should be considered as being a part or a phase of an estimate already prepared
and sanctioned, if it cannot be met out of contingencies (see paragraph 727).
Such a supplementary estimate should be prepared in the same form and the same
degree of detail as the main estimate and for all purposes be treated as a part
of the main estimate.
708. Revised Estimate. -As
soon as it becomes apparent that the expenditure on a work or Project is likely
to exceed the amount provided therefor in the detailed estimate or construction
estimate a revised estimate should (subject to provision of paragraph 1136) be
prepared and submitted for the sanction of the competent authority. It should,
unless otherwise ordered by the sanctioning authority, be prepared in the same
form and the same degree of detail as the original estimate, and should be
accompanied by a comparative statement showing the excess or saving under each
sub-head of account against the latest sanction. In cases where a supplementary
estimate or a previous revised estimate has been sanctioned by the Railway
Board, it should be made clear how the original sanction has been modified by
such further sanctions.
709. The Project Abstract Estimate. The abstract estimate of a Construction project should be
submitted for the approval of the Railway Board on Form E. 554 "Abstract
cost of Railway" accompanied by (i) an abstract estimate of junction
arrangements, (ii) a narrative report explaining the salient features and major
items of expenditure (iii) detailed estimates on Form E. 553 prescribed for a
construction estimate under the following heads :
Capital1120-Land
Structural Engineering Works
1132--Tunnels, 1151 & 1152-Major
Bridges, 1153 & 1154Minor Bridges, 1140 Ballast and Permanent-Way (Detailed
estimate for one Kilometre).
1180 & 1190-General Charges - Establishment
and General charges - Other than Establishment.
2000 --- Rolling Stock
Note.:- Head shown above are for plan Head `New
Lines' as an example.
These detailed estimates should be prepared from
an engineering survey report.
Note. The abstract estimate of an unremunerative
project chargeable to Development fund will be prepared in the same detail as
the abstract estimate for a construction project chargeable to Capital.
710. The Construction Estimate. When it is decided to undertake the execution of a new line
gauge conversion or doubling of lines, a final location survey should be made;
and based on the information collected in that survey detailed estimates of all
the works included in the project as a whole should be prepared (cf. Paragraph
540). These detailed estimates are collectively called the "Construction
Estimate" of the project. It should be prepared after a careful
examination of the various details of construction involved in the project. It
should be in such detail as to render it possible to dispense with working
estimates or any other further estimating after the construction estimate has
been sanctioned (except when supplementary or revised estimates are necessary).
It should provide for the buildings and equipment of the railway up to a
standard that will be sufficient for working such traffic as may be expected
during the first year or two after opening of the line. It is the basis on
which technical sanction to the various works included in the construction of a
project is accorded.
In special cases where works are required to be
commenced before the earliest date by which detailed estimates for the project
as a whole could be prepared and sanctioned, part estimates for sub- works may
be prepared. To enable the commencement of work on such works forming a part of
the project, part estimates for the following sub-works may be sanctioned
progressively by the authority competent to sanction the detailed estimate for
the whole project :
- (i)
Preliminary works including final location survey etc.
- (ii)
Setting up of project offices and organisation including office
accommodation, construction equipment minimum vehicles and provision for
gazetted and non-gazetted staff etc.
- (iii)
Land acquisition.
- (iv)
Formation and bridge works for whole or part of the project where survey
has been done and alignment determined.
- (v)
Minimum service buildings in case of new line works required to meet
immediate needs of construction organisation and subsequently required for
operation of the project.
- (vi)
Minimum residential quarters required to meet immediate needs of
construction staff. The number and location of quarters should be within
the overall requirement of Open Line for operation of the project.
Before forwarding part estimates duly concurred
by FA & CAO and approved by General Manager for sanction to the Rly. Board,
it should be certified that no works included in the part estimates are likely
to become redundant when estimate for the whole project is prepared.
711. The Construction Estimate of project should be prepared in
Form E. 553 prescribed for the purpose. It should be divided into convenient
sections in accordance with the following principles.
- (a)
When, as is usually the case, certain works within the limits of a
junction station are incidental to the project, these works should form a
distinct section;
- (b)
When a project comprises a "main line" and a "branch",
the "branch" should form at least one distinct section;
- (c)
Where the country traversed by a line is such that it may readily be
divided into tracts of distinctive topographical character, the length
through each class of country may comprise a section or a project may be
divided into "engine runs" or into lengths suitable for
"construction divisions".
- (d)
Where there is likelihood of different sections of a project being opened
to traffic at different intervals, the estimate for each such section
should be kept distinct;
- (e)
When an estimate for any alternative alignment of importance is included,
the estimate for the alternative alignment and for the length which it
would supersede, if adopted, should each be comprised in a distinct
section.
712. Estimate of Junction Arrangements. Except where the new line is of a different
gauge and has entirely its own arrangements, the estimate for the junction
arrangements should be prepared in consultation with the open line
administration of the connecting system, and a separate abstract estimate of
the cost of the additions and alterations necessary for effecting the junction
should be appended to the construction estimate.
713. Completion Estimate. A completion Estimate is prepared in
supersession of a construction estimate as provided in paragraph 1701. It
should show in a tabular form (E. 713) the following particulars in respect of
all the works included in the construction estimate :
- (i)
amount of sanctioned estimate;
- (ii)
actual expenditure on all works up to the date of the construction
estimate;
- (iii)
commitments on that date;
- (iv)
anticipated further outlay;
- (v)
total estimated cost; and
- (vi)
difference between the sanctioned estimate and the estimated cost.
An abstract of the completion estimate showing
the above particulars against the various heads of capital classification
should be submitted for information or sanction, vide paragraph 1703 to the
Railway Board together with brief explanations for excesses of not less than
Rs. 10,000 or 10 per cent over the provision under sub-heads of account and for
savings of 20 per cent or one lakh, whichever is less, occurring under any main
head of account. Provision for further outlay should be made in completion estimate
only for those works which are in progress or completed on the date of closing
of the construction estimate. All works not started on that date should be
dealt with separately as open line works both as regards estimate and
expenditure. In forwarding, therefore, estimates for sanction for works in
connection with new lines opened, it should be clearly indicated whether the
cost of the work is chargeable to Capital Construction or Open Line Capital.
Note. The completion estimate of an
unremunerative construction project chargeable to Development fund will be
prepared in the same detail as the original construction estimate using the
various heads of capital classification for the purpose.
Estimates for Railway Project
714. Scope. - A Construction Estimate (Form E. 553) should be
prepared in such detail as to reduce to a minimum the probability of omission
of any item of expense which is capable of being foreseen. It should be
remembered particularly that the provision for contingencies allowed in the estimate
is not intended to meet items of expense which can before seen and which are
reasonably likely to occur. With good estimating it should seldom be necessary
to encroach, to any appreciable extent, on the provision for contingencies.
715. Detailed Estimates for works included in a project need not
be submitted to the Railway Board but they must nevertheless be prepared
carefully and be readily available when required, so that further estimating
when construction is sanctioned will be unnecessary. In the detailed estimates,
the estimated cost of a work should be shown by items, when such cost is over
Rs.1 lakh and when, for no other work of the same type, details of the cost
have been shown; further, when there are a number of works of the same type of
the aggregate cost of which exceeds Rs.1 lakh the details of cost of one such
work should be shown. Individual works included in an Abstract estimate
should not be commenced (even though the commencement of the construction might
have been authorised, vide paragraph 718) until detailed or working estimates
therefor have been sanctioned, by the competent authority. The progressive
totals of the detailed or working estimates thus sanctioned should be
controlled against the provision in the Abstract estimate by means of a
register kept in the form given below :
(Authority: Railway Board letter
No.2001/CE-I/CT/37 dated 30-01-2001)
Note.—Projects for which detailed project estimate (based on the Final
Location Survey) i.e., Construction estimate prescribed in Form E. 553 has been
sanctioned by the Railway Board, no detailed or working estimates need be
prepared and sanctioned by the competent authority in the Railway
Administration before commencement of construction.
716. Rolling-Stock Estimate.--When it is necessary in connection with a new
project to provide rolling-stock, the estimate for such rolling-stock should be
kept entirely distinct from the estimate for the remainder of the project
except in the case of lines of independent gauge where the estimates for,
rolling-stock should be included in the Construction estimate, Estimates for
rolling-stock should be prepared in adequate detail by the open line officer
ordinarily responsible for the preparation of such estimate where the projected
line is to form part of an existing system.
717. Indirect Charges.—The practice of adjustment of Foreign Service
Contribution between Open Line and Construction Organisation of Indian Railways
shall stand discontinued with effect from 1-4-92. Accordingly, accounts of all
construction works should make a specific mention by way of a suitable note
that the cost of Leave Salary & Pension contribution etc. is not included
in the construction Cost.
718. Commencement of Construction.--The Construction of a new railway or extension
of branch of a railway should not be commenced without the specific sanction of
the Railway Board. As a rule, the Railway Board approve of the project for the
construction of a Railway on consideration of a Traffic Survey Report and the
Abstract Estimate of the cost of the proposed line. Such approval is not,
however, a permission to commence construction. After approval to Abstract,
Estimate Form E. 554 has been given, the Railway Administration should
undertake the Final Location Survey, proceed with such preliminary arrangements
as the land acquisition and the ordering of stores and plant, to the extent of
funds allotted, and at the same time undertake the preparation of a detailed
project estimate i.e. a construction estimate.
Normally, sanction to the construction of a
railway will not be accorded until a further abstract of the detailed project
estimate based on the final location survey has been approved of by the Railway
Board, In special cases, however, where construction appears to be easy and
present no engineering problems of great difficulty, the Railway Board may
sanction the commencement of construction on the first abstract estimate, but
under no circumstances whatsoever may construction be commenced without the
specific sanction of the Railway Board.
719. When application is made for sanction to the commencement of
Construction a certificate should invariably be given that the Construction
Estimate has been scrutinized by an engineer of experience within three years
of the date of application and any change in the amount of the estimate, which
may have been found necessary owing to change of rates or other conditions
since the estimate was originally prepared, should be reported to the Railway
Board with an explanation of the causes necessitating the change.
Estimate of Open Line Works
720. Detailed Estimates in support of Abstract
Estimates.--On open lines of
railways, no works pertaining to any of the categories mentioned in paragraph,
701 should, as a rule, be started before the sanction of detailed estimates by
competent authorities. In the case of open line projects, the abstract
estimates (Form E. 702) of which have been sanctioned by the Railway Board or a
higher authority, works should not be started until :-
(i) an
estimate for the whole work has been prepared in sufficient detail to enable
the competent authority to make sure that the total of the sanctioned abstract
estimate is not likely to be appreciably exceeded, and
(ii) a
detailed estimate has been prepared for each sub-work ( i.e., distinct unit of
work which is sufficiently large or important to be kept
separate for purpose of accounts ) which it is proposed to commence.
So long as these two conditions are satisfied,
it is not necessary that detailed estimates for all sub-works that go to
comprise any one item of the sanctioned abstract estimate should be ready
before any particular sub-work is started. It is left to the discretion of
General Managers to progressively prepare and sanction detailed estimates for
such sub-works as are to be carried out against the sanctioned abstract
estimate provided they are satisfied that the sum of such detailed estimates as
are sanctioned by them will not cause an excess over the total amount of the
sanctioned abstract estimate beyond the limits laid down in paragraph 748
Note.-The detailed estimates for the annual programme of permanent way
renewals should, as far as practicable, (i ) be prepared for convenient lengths
of permanent-way such as Permanent-Way Inspectors sections or Kilometrages of
track and (ii) include such works only as can be completed within the financial
year in which they are sanctioned so that the accounts of the works are not
kept open long after the close of the financial year.
721. The papers to be submitted with the project for a work will
consist of a list of references, a report, plans, a specification, and a
detailed statement of quantities and rates with an abstract showing the total
estimated cost of each item. The list of references, report and specification
will be given on Form E. 706. The detailed statement of quantities and the
abstract will be prepared in Form E. 704. These documents together form what is
called, "the estimate" (Forms E. 704 to 706) in the sense of this
Code. Sufficiently detailed plans to illustrate the work covered by an estimate
should be submitted with it and a reference should be made on the front page of
the estimate to the numbers and titles of the accompanying plans. The
allocation of the estimated expenditure should be shown in the detailed
statement and in the abstract. In the case of a project consisting of several
works, the report may be a single document for all the works, and likewise the
specification; but details of quantities and rates should be prepared for each
work, the total cost of each work being brought out in a general abstract.
722. Report and Justification-The report on the estimate (Form E. 706) should
give a brief abstract of the correspondence that has passed with reference to
the project, and a brief but clear description of the work to be carried out.
It should state in clear terms the object to be gained by the execution of the
work estimated for, the financial justification of the proposed expenditure in
accordance with the rule (see the Indian Railway Financial Code), the reasons
for the adoption of the estimated project or design in preference to others,
and any peculiarities which require elucidation. It should indicate the nature
and extent of recurring expenditure, if any, consequent on the execution of the
work. The time within which the work may be expected to be completed should
also be mentioned. When the project is of an important nature, involving
scientific points or other considerations of special character, the report
should contain a complete account of the basis on which every part of it has
been framed, the various considerations that have guided the designer on
question of engineering details, economy of construction, utility or the
practical working of the project when carried out, and the Method in which it
is proposed to execute any portion of the work involving unusual difficulties
of construction. Any local considerations which may affect the project and
particularly any circumstances affecting the rates, should also be fully entered
into.
723. In the reports of estimates for replacement and renewal
works, it should be clearly stated whether any improvement is invloved in the
proposed works and if so, the extent of such improvement should be briefly
indicated so as to enable the preparation of the Block Account (c. f. to
Chapter IV of Indian Railway Financial Code).
724. Specification-The report will be followed by a specification,
showing fully and clearly, but as briefly as possible the details of the work,
how each portion will be done, and what materials will be used. In the case of
items of works proposed to be executed in accordance with the standard
specification (see paragraph 730) of the railway, it is enough if reference is
made to such specifications. In all other cases detailed specifications should
be furnished. A general specification describing clearly the nature of
construction of the various parts of the work, and of the work as a whole, will
usually be necessary in addition to the detailed specifications, for each portion
of the work. Such full details as are obtainable regarding land required for
the project, for which compensation has to be paid, should be given.
725. The Statement of Detailed Quantities following the
specification should include the measurements of land approximate or detailed,
as the case may be, for which compensation will have to be paid, the area of
each description of land, being separately shown.
726. Rates-The rates of the various descriptions of work are intended to
cover all charges usual to, or necessary for, the execution of the work, and
should generally agree with the schedule of rates (paragraph 729) but where
from any cause these are not considered sufficient, or are in excess a detailed
statement should be given in the report showing the manner in which the rates
provided in the estimate are arrived at. The same rule will hold good with
regard to any rate differing from those formerly in force in the division, when
no standard schedule exists, or when any work or a description not previously
executed in the division is estimated for.
727. Provision for Contingencies-Provision for unforeseen contingencies should
be made in all estimates at 3 per cent of the total estimated cost. All
incidental expenditure which can be foreseen such as works establishment, sheds
for workmen and stores should be separately estimated and provided for in the
estimates. The provision for contingencies should not be diverted to any new
work or repair which is not provided for in the estimate, and of which the cost
exceeds Rs. 1000/- without the sanction of the authority who sanctioned the estimate.
728. The abstract of estimate should show the quantity and the
cost in rupees of each kind of work, the only exception to this rule being the
case of miscellaneous petty works which may be entered in the abstract without
quantities, the estimated cost alone being given.
729. Schedule of Rates-To facilitate the preparation of estimates, a
schedule of rates of each kind of work commonly executed should be maintained
in each open line division, and it will be the duty of the Chief Engineer when
inspecting divisional offices, to see that correct schedules of the rates at
which work is actually being carried out, are invariable recorded in a complete
and satisfactory manner. The regulations for the due record of rates in a clear
and systematic manner and for their periodical revision to bring them on line
with the rates prevailing in the market and those paid by other government
departments will be laid down by the General Manager.
730. Standard Specifications-Standard specification of each kind of artificer's
work, commonly executed, should be kept up for each railway under the orders of
the General Manager, and should be referred to by number under the several
items in the schedule of rates.
731. Covering Letter for Estimates-All classes of estimates (and completion
reports) beyond the powers of sanction of General Manager (paragraph 748)
should be submitted to the railway Board with an explanatory covering letter
containing information on the amount of existing sanctioned estimates (if any)
with allocation, outlay incurred to end of previous financial year, funds
provided in the current years's budget and all other relevant points.
Estimates of Deposit Works
732. A railway Administration is occasionally required to execute works
for and at the cost of other Government departments, local bodies, private
persons & c. Such works are referred to in this Code as" Deposit
Works" (see also paragraph 1843 for a definition of this term). To meet
the cost of plans and estimates of such works as also those to be carried out
for other Departments out of railway funds, which are subsequently not carried
out, charges at the following sliding scale shall be levied on the total of the
estimate inclusive of departmental charges :-
The acceptance of the government departments or the payment
in cash by the local bodies or private individuals concerned should be obtained
to the above percentage charges before the work of preparation of plans and
estimates is taken in hand. In cases where the proposed works are subsequently
carried out, these percentage charges should be adjusted against departmental
charges.
The levy of the above percentage charges may, at the
discretion of the General Manager, be waived in particular cases subject to the
conditions laid down in paragraph 1138.
Note.-The scale of charges prescribed in this rule does not
apply to assisted sidings, recovery of preliminary expenses in respect of which
has been separately provided for under paragraph 1825.
732- A:.-
Notwithstanding the stipulations for advance payment of charges at sliding
scale mentioned above, the parties shall be asked to deposit an amount of
Rs.2000/- only, for deposit works of value not exceeding Rs.5 lakhs, while
making a request. Subsequently, this amount shall be adjusted against the
total cost of the deposit work, as per approved plans and estimates, before
physical execution of the work at site.
(Authority: Railway Board's letter No.
2000/CE.I/PL/14 dated 21.11.2000)
733. In preparing
estimates of works for other departments, local bodies, private individuals,
& c., particular care should be taken to see that.
· (i) railway
freight and carriage charges of materials proposed to be used in the works are
provided for at rates applicable to the public and not at the confessional
rates applicable to railway material; (Works of Branch Line Companies are not
governed by this rule, but by the relevant contracts).
· (ii) departmental
charges at the prescribed rates (paragraph 1137) are provided for.
734. All
estimates of deposit works should be got accepted by the parties ordering the
works before submission to the competent railway authority for sanction. In the
case of works, which under the rules (see paragraph 1851) are required to be
maintained after completion by the Railway department at the cost of the
department, local body, private firms or individuals ordering the works, the
acceptance of the party concerned should also be obtained for the recurring
expenditure that is likely to be incurred on repairs, maintenance, etc.
735. No work
asked for by another government department should be commenced till a detailed
estimate for the same has been accepted by the department concerned and
sanctioned by the competent railway authority. No work asked for by local
bodies, private individuals, & c., should be commenced till a detailed
estimate for the same has been sanctioned by the competent railway authority
and the estimated cost thereof deposited with the railway. The amounts so
deposited should be credited to the head "Deposits-Miscellaneous."
General Rules Applicable to all Estimates
736. Design and
Execution-The designs of all new works and
alterations to existing works should, as a rule, conform to the "Schedules
of Dimensions" prescribed by the Railway Board for the various gauges of
railways, and unless prior sanction has been obtained from the Railway Board
through the Additional Commissioner of Railway Safety, no work which will
infringe the "Schedules" should be executed.
As far as practicable, Indian Railway Standard (I. R. S.)
drawing should be followed in designing and I.R.S. Codes of Practice in
carrying out works.
737. All
estimates for the construction of or addition or alterations to staff quarters
of other rent-returning buildings should be accompanied by the following information
which should be given in a separate paragraph in the report to the estimate.
These quarters are intended for staff drawing pay between
Rs. .....................and Rs........................The minimum and maximum
rent leviable from the staff on the basis of assessed rent at 6% of the total
cost subject to 71/2% / 10% of their emoluments will be
between Rs. ......................and Rs...........................The
anticipated return on the total cost of the proposed quarters is, therefore,
expected to be between.....................per cent
and......................per cent.
738. Works
Executed on Contract-Estimates for works
which are intended to be executed not departmentally but by contractors should
be prepared at the minimum rates shown in the Schedule of Rates (cf. paragraph
729) and any reduction (or addition) to be made on account of the tender rate
of contractors should be made at the foot of the abstract estimate.
739. Units of
Measurements-The following measures are
prescribed for general use :-
Length-The Standard Metre. As a general rule, the metre
will be divided decimally. For long distances the Standard Kilometre (1 Km-1000
mts.)
Area-The `square metre' divided as a general rule
decimally, 100 square metres being termed one `Acre'. For land, the standard
Hectares (1 hectare=100 acres) and decimals; or for small areas, square metres.
Capacity or solidity-The `cubic metre' and `litre' divided
as a general rule, decimaly.
·
Value.-All rates in estimates, tender documents, schedules of
rates, bills, should be quoted in rupees and paise.
·
Velocity.-Metres per second.
·
Angular Velocity.-Revolution per second.
·
Work.-Kilogram force metre.
·
Heaviness or weight.—Kilogram, divided as a general rule decimally; 100
kilograms being termed as 1 quintal and 1000 kilograms as one tonne.
·
Power.—Kilogram-metres per second or one ‘Metric Horse Power’ of
75 kilogram-metres per second.
·
Heat.—Joules (calorie-4.1868 Joules) Water discharge-Cubic
metres per second.
·
Water duty.—Irrigation, canal-Rectares per cubic metre per second,
Irrigation, tank-Rectare per million cubic metres.
740. Units of
Rate.—The following units of rate are
prescribed :—
ote.— In the case of road metalling where the depth upto
which the old road is to be broken up and new stone metalling and rolling is to
be completed is specified 100 sq. m. may be adopted as the unit of rate
741. Drawings.—Every drawing submitted with an estimate should have a
clear title, which should be shown on the back on two opposite corners, so as
to shown outside whichever way the paper be rolled up. The signature of every
officer, through whose hands the design passes, should be affixed. All drawings
and plans should be registered in the offices of origin and should be referred
to not only by their titles but also by their registration numbers. For the
purpose of registering drawings and plans a manuscript register (form E. 741)
should be kept in each drawing office, Indian Railway Standard (I. R. S.)
drawing should be referred to by their standard numbers.
Verification of Estimate
742. One phase of the control of expenditure on railway is
a regular check by the Accounts Officer of all estimates before they are
sanctioned by the competent authority. The object of this preliminary check of
estimates is to avoid irregular sanction to expenditure and the main points
which require consideration are :
·
(i) the propriety of
the expenditure;
·
(ii) the incidence and
classification of charges;
·
(iii) the existence of
budget provision to meet the proposed expenditure during the financial year;
·
(iv) freedom from
errors and omissions; and
·
(v) competency of
sanction.
The checks relating to these points should be exercised
with reference to the rules in this Code and in other Indian Railway Codes
bearing on this matter.
743. Propriety
of Expenditure. It is the duty of the
Accounts Officer, in his capacity as Financial Adviser, to examine zealously
all proposals for expenditure with a view to see
·
(i) that the
expenditure proposed to be charged to railway funds in the estimate, is
properly and legitimately so chargeable;
·
(ii) that proper
financial justification is forthcoming in the case of all works requiring such
financial justification; and
·
(iii) that in the case
of estimates for staff quarters and other rent returning building, the
anticipated yield of rent as shown in the `Rent Statement' (Form E. 737) will
not have the effect of reducing the return on the cost (excluding cost of land)
of each class of Quarters to less than 6 per cent per annum (vide paragraph
1908).
744. Incidence
and Classification of Charges. These
should be verified in an estimate in accordance with the rules of incidence and
the classification of expenditure prescribed in the Indian Railway Financial
Code. In his verification certificate, the Accounts Officer should clearly
state that incidence and allocation have been so verified.
745. The
submission of an estimate to the sanctioning authority should not be delayed
when there arises any doubt as to the correct allocation of estimated cost and
the question at issue will take time to settle. In such cases, the approximate
allocation between Capital or Development Fund, Open Line Works-Revenue,
Depreciation Reserve Fund and Revenue may be certified by the Accounts Officer,
as far as it is possible for him to do so, and the sanctioning authority may
sanction the estimate, if otherwise in order, leaving over the question of
allocation for subsequent consideration.
If the estimate of the work is altered as a result of
verification of the estimate by the Accounts officer, the previous sanction
should be revised.
746. The
existence of budget provision for a proposed work should be verified from the
sanctioned budget allotments for the year.
747. Errors and
ommissions noted in the course of the accounts Verification of estimates should
be got corrected by the executive authority responsible for the preparation of
(or sanction to) the estimate. The Accounts Officer may, in case where this
becomes necessary, append to his verification certificate, a check note
specifying such items of errors or omissions as have been pointed out by him,
but have not been accepted by the executive authority and any other matter of
importance.
Competency of Sanction
748. The previous sanction of an authority higher than the
General Managers of Indian Railways is necessary :
· (i) To
expenditure on new lines or rolling stock or surveys not provided in the
sanctioned budget for the year or carried forward from the sanctioned budget of
the previous year;
· (ii) To
expenditure on other works not provided in the sanctioned budget or carried
forward from the sanctioned budget of any previous year except :
·
(a) (i)
Track renewal works costing not more than Rupees two lakhs;
·
(ii) Other
workscosting not more than Rupees one lakh;
·
(iii) Machinery &
Plant-costing not more than Rupees fifty thousands.
Provided that the total lump-sum provision made in the
budget for such works is not exceeded;
· (b)
(i) On line capacity works costing above Rupees
one lakh but not more than Rupees ten lakhs each;
· (ii) On
track renewal works costing above Rupees two lakhs but not more than Rupees
five lakhs each;
· (iii) On
other than line capacity and track renewal- works costing above Rupees one lakh
but not more than Rupees five lakhs each;
Subject to ceiling of Rupees one crore in all in a
financial year provided that the sanctioned budget (other than lumpsum) for
works in these categories is not exceeded.
Note.-(1) The works thrown forward from previous years may
be taken up only if the funds required for them can be found by reappropriation
within the sanctioned allotment.
(2) The savings in the lumpsum provision made in the
sanctioned budget shall not be utilized for the category of works in (b) above
without the prior approval of the Railway Board.
(3) The General Manager may sanction expenditure on new
works out of turn in respect of users' amenities including goods shed and
booking offices not exceeding Rupees one lakh in each case provided the funds
required for such works as provided in the sanctioned budget for works in these
categories is not exceeded; and expenditure upto Rupees fifty thousand in each
case, in respect of existing railway schools, institutes, hospitals and
dispensaries provided the lumpsum provision in the sanctioned budget is not
exceeded.
(iii) To expenditure on works provided in the sanctioned
budget for the year or carried forward from the sanctioned budget of any
previous year as follows :
(a) Works sanctioned under the lumpsum
provision. To an excess over the total lumpsum provision in the
sanctioned budget for such works;
(b) Works outside the
lumpsum provision. - Rolling Stock, Track renewals and other works-----
to an excess over the estimated
cost as entered in the sanctioned budget or sanctioned separately, as follows
:----
· (i) of more than 25% over the original
estimated cost;
· (ii) of more than 15% over the first
revised cost;
· (iii) of more than 10% over the second
and further revised estimated co
Provided further that all codal provisions regarding
sanctions for material modification are strictly followed .
(c) Surveys.
- To an excess over 10% on original estimate sanctioned by higher authority
(General Manager can sanction survey estimates costing up to Rupees one lakh
each provided the surveys are included in the sanctioned budget).
Note.-(1) The works thrown forward from previous years may
be taken up only if the funds required for them can be found by reappropriation
within the sanctioned allotment.
(2) The amount first given in the Budget or sanctioned
separately by higher authority shall be the original estimated cost and the
revised amount given in subsequent Budgets or sanctioned separately by higher
authority, the second, third etc., revised estimated cost.
(3) The powers of sanction to excess over estimated costs
allowed in item (b) above shall not make the cost of such works exceed Rupees
one crore in any case.
(4) The powers for sanctioning the excess over the estimated
costs of works outside the lumpsum provision as in item (b) above shall not be
re-delegated to lower authorities in respect of works, the original estimated
cost of which is over Rupees fifty lakhs.
(iv) To the sale of----
(a) a portion of a Railway line;
(b) in item of the authorised Rolling Stock; or
(c) any other Railway asset costing over Rupees three
lakhs.
749. Subject to
the provisions of the rules in paragraph 748 above, the General Managers of
Indian Railways have full powers to delegate their powers or any portion of
them, to authorities subordinate to them, with power to redelegate to lower
authorities. A schedule of the powers delegated from time to time, to the
various departmental officers on each railway should be maintained by each
Railway administration and copies thereof should be furnished to the Accounts
Officer, to enable him to determine in each case the authority competent to
sanction expenditure.
750. Grouping
of Works.- When two or more works are
so connected, either by their situation or by the purpose or purposes which
they are designed to serve, that construction of one necessarily involve that
of the other or others, the works should be considered as one scheme and the
aggregate estimated cost of the work so connected determine the authority
competent to sanction expenditure on the scheme.When the works constituting a
connected scheme are situated in more than one executive division separate
detailed estimates should be prepared of the cost of the work in each division
in order that the Executive Engineer entrusted with the actual construction may
be in a position to watch expenditure against a sanctioned estimate of the cost
of the work in his charge.
751. Subsidiary
Points to be checked. -In the check of
estimates the following subsidiary points also require attention. It should be
seen--
(i) That
the particulars of work to be done are furnished in sufficient detail and that
a proper distribution is made of the estimated outlay between cash and stores;
(ii) that
the allocation of each item is given and that an abstract allocation is made;
(iii) that
all incidental expenditure that can be foreseen has been provided for in the
estimates;
(iv) that
in case of renewal, replacement or dismantlement, credit for released material
has been provided for;
(v) that
in the case of work to be done for other government departments, other railways
and private bodies, provision has been made for the necessary departmental
charges;
(vi) that
in the case of estimates for manufacturing operations the outlay and outturn
are distinctly shown; and
(vii) that
in case of estimates for staff-quarters and other rent-returning buildings a
rent statement accompanies the estimate.
752.
Certificate of Accounts Verification. All
estimates verified by the Accounts Officers should bear a certificate of such
verification. The form of the certificate may be as under:
"Incidence and allocation verified (subject to the
check note attached).
This requires the sanction of
(.......................................................................").
753. A copy of
the estimate as verified by the Accounts Officer, together with a verbatim copy
of his check note, if any, should be submitted to the authority competent to
sanction the estimate.
754. In
forwarding an estimate for sanction it should be clearly mentioned whether it
has been accepted by the Accounts Officers as unobjectionable. In case where
the Accounts Officer has recorded any objection the attention of the sanctioning
authority should be drawn to the Accounts Officer's check note stating the
objection.
755. Sanction
to Estimates. -Advice of all sanctions to
estimates by the competent authority should be communicated to the Accounts
Officers and to the Chief Auditor of the railways in such form as may be
prescribed by such authorities. A copy of the sanctioned estimate should also
be furnished to the Accounts Officer.
756. Currency
of Sanction.- The sanction to an
estimate will ordinarily remain current for five years from the date on which
it has been accorded, unless it has been renewed for a further term by the
acceptance of a revised estimate. Acceptance by competent authority, however,
of a budget estimate which includes specific provision for expenditure on a work
which is in progress, may be regarded as reviving for the year in which
provision is made, the sanction to the estimate-regardless of the five years'
limit. But if no work has been commenced on a sanctioned scheme within two
years of the date on which the sanction was accorded to the estimate, such
sanction to be held to have lapsed and fresh sanction should be obtained from
the competent authority by the submission of an up-to-date estimate if
necessary.
757. The currency
of sanction begins from the date of sanction to estimate itself and not from
the date on which the allocation of the estimate is finally accepted.
758. Scope of
the sanction to an Estimate.- The
authority granted by a sanction to an estimate should,on all occasions, be
looked upon as strictly limited to the precise objects for which the estimate
was intended to provide. Accordingly, any anticipated or actual saving on a
sanctioned estimate for definite project should not, without special authority,
be applied to carry out additional work not contemplated in the original
project or fairly contingent on its actual execution. Saving due to the
abandonment of a substantial sanction of any project should not be considered
as available for work on other sections.
759. Register
of Estimates.- All estimates should,
before they are submitted for accounts verification or for the sanction of the
competent authorities, be registered in the office of origin. For this purpose
a register in the following from should be kept.—
Multiple choice questions:
- What is required for the construction or purchase of
new works or assets?
- A) Abstract Estimates
- B) Detailed Estimates
- C) Both Abstract and Detailed Estimates
- D) No estimates are required
- Answer:
C) Both Abstract and Detailed Estimates
- At what estimated cost does a repair work chargeable to
revenue need detailed estimates?
- A) Rs 50,000
- B) Rs 1 lakh
- C) Rs 2 lakh
- D) Rs 5 lakh
- Answer:
D) Rs 5 lakh
- For the renewals of ballast, what should be scrutinized
before any expenditure is incurred?
- A) Rough estimates
- B) Supplementary estimates
- C) Abstract Estimates
- D) All proposals related to renewals of ballast
- Answer:
D) All proposals related to renewals of ballast
- Which estimate is prepared to provide a reasonably
accurate idea of probable expenditure and financial prospects of a
proposal?
- A) Detailed Estimate
- B) Abstract Estimate
- C) Supplementary Estimate
- D) Completion Estimate
- Answer:
B) Abstract Estimate
- When is an abstract estimate not necessary for
administrative approval?
- A) When the General Manager prescribes both
administrative and technical sanction on detailed estimates
- B) For new minor works costing Rs 50,000 or less
- C) For reconditioning works costing Rs 1 lakh or less
- D) All of the above
- Answer:
D) All of the above
- What is the sanction called that is required for the
detailed estimate of a work?
- A) Administrative Sanction
- B) Technical Sanction
- C) Supplementary Sanction
- D) Revised Sanction
- Answer:
B) Technical Sanction
- Who must be satisfied with the details of the scheme,
method of execution, and cost estimation before giving technical sanction?
- A) The Railway Board
- B) The General Manager
- C) The competent authority
- D) The Executive Engineer
- Answer:
C) The competent authority
- What is required if the expenditure on a work or
project is likely to exceed the amount provided in the detailed estimate?
- A) Completion Estimate
- B) Abstract Estimate
- C) Supplementary Estimate
- D) Revised Estimate
- Answer:
D) Revised Estimate
- What document is used to submit the abstract estimate
of a construction project for Railway Board approval?
- A) Form E. 553
- B) Form E. 554
- C) Form E. 704
- D) Form E. 713
- Answer:
B) Form E. 554
- In special cases, what may be sanctioned progressively
by the authority competent to sanction the detailed estimate for a
project?
- A) Completion Estimates
- B) Part Estimates for sub-works
- C) Supplementary Estimates
- D) Revised Estimates
- Answer:
B) Part Estimates for sub-works
- What is the form number for the Construction Estimate
of a project?
- A) E. 553
- B) E. 554
- C) E. 704
- D) E. 713
- Answer:
A) E. 553
- Which estimate should show the difference between the
sanctioned estimate and the estimated cost in a tabular form?
- A) Abstract Estimate
- B) Detailed Estimate
- C) Completion Estimate
- D) Supplementary Estimate
- Answer:
C) Completion Estimate
- What is not included in the construction cost according
to the new practice of accounts for construction works?
- A) Rolling-Stock Estimate
- B) Indirect Charges such as Leave Salary & Pension
contribution
- C) Preliminary Works Estimate
- D) Formation and Bridge Works Estimate
- Answer:
B) Indirect Charges such as Leave Salary & Pension contribution
- Which authority's approval is required to commence the
construction of a new railway or extension of a branch?
- A) The competent authority within the Railway
Administration
- B) The Executive Engineer
- C) The Railway Board
- D) The General Manager
- Answer:
C) The Railway Board
- What should be prepared if works included in a part
estimate are likely to become redundant when the estimate for the whole
project is prepared?
- A) Revised Estimate
- B) Completion Estimate
- C) Detailed Estimate
- D) Abstract Estimate
- Answer:
D) Abstract Estimate
16. What is required before
starting any works on open lines of railways?
- A. Sanction of abstract estimates by the Railway Board.
- B. Sanction of detailed estimates by competent authorities.
- C. Preparation of a cost-benefit analysis.
- D. Approval of the project's environmental impact
assessment.
Answer: B
17.For a work to be started under
an open line project, which of the following conditions must be satisfied?
- A. Detailed estimates for all sub-works must be ready.
- B. An estimate for the whole work must ensure the
abstract estimate is not likely to be exceeded.
- C. Financial support from external stakeholders must be
secured.
- D. The project must be listed in the annual railway
budget.
Answer: B
18.Who has the discretion to
progressively prepare and sanction detailed estimates for sub-works?
- A. Railway Board
- B. General Managers
- C. Ministry of Railways
- D. Project Managers
Answer: B
19.What should the detailed
estimates for the annual programme of permanent way renewals include?
- A. Comprehensive safety assessments.
- B. Works that can be completed within the financial
year.
- C. A five-year forecast of necessary renewals.
- D. Proposals for new railway lines.
Answer: B
20.Which form is used for the
detailed statement of quantities and rates in the estimate preparation process?
- A. Form E. 702
- B. Form E. 704
- C. Form E. 706
- D. Form E. 708
Answer: B
21.What should the report on the
estimate (Form E. 706) include?
- A. A detailed environmental impact assessment.
- B. A brief but clear description of the work to be
carried out.
- C. A list of all contractors bidding on the project.
- D. Historical data on similar projects.
Answer: B
22.Which of the following
statements is true regarding specifications in the estimate report?
- A. They must include only the financial details of the
project.
- B. They should fully describe the work and reference
standard specifications where applicable.
- C. They are optional for small projects.
- D. They should not include any references to materials
used.
Answer: B
23.How should unforeseen
contingencies be provided for in all estimates?
- A. By making a separate budget allocation.
- B. At 3% of the total estimated cost.
- C. Through external funding sources.
- D. By allocating a fixed sum of Rs. 1,000.
Answer: B
24.What is the prescribed measure
for area in railway project estimates?
- A. Square metre
- B. Hectare
- C. Acre
- D. All of the above
Answer: D
25.In preparing estimates for
deposit works, which charges must be provided for?
- A. Railway material at concessional rates.
- B. Departmental charges at prescribed rates.
- C. Fixed administrative fees.
- D. Only material costs without any additional charges.
Answer: B
26.What must be done before
starting work requested by local bodies or private individuals?
- A. Obtain approval from the Ministry of Finance.
- B. Ensure a detailed estimate is sanctioned and the
estimated cost is deposited with the railway.
- C. Prepare a comprehensive environmental impact report.
- D. Get approval from the local government.
Answer: B
27. Which unit is prescribed for
measuring length in railway project estimates?
- A. Kilometer
- B. Mile
- C. Foot
- D. Inch
Answer: A
28.What should be included in the
statement of detailed quantities following the specification?
- A. Estimated budget for the next financial year.
- B. Measurements of land for which compensation will be
paid.
- C. List of all contractors involved in the project.
- D. Detailed project timeline.
Answer: B
29.What is the standard provision
for contingencies in railway project estimates?
- A. 5% of the total cost.
- B. 3% of the total estimated cost.
- C. 10% of the project budget.
- D. A fixed sum decided by the General Manager.
Answer: B
30.Who is responsible for
maintaining and periodically revising the schedule of rates in railway
projects?
- A. Chief Engineer
- B. General Manager
- C. Railway Board
- D. Project Manager
Answer: B
31.What
should be included on the back of every drawing submitted with an estimate?
a) The date of submission
b) The project manager's name
c) A clear title on two opposite corners
d) The estimated cost of the project
Answer: c) A clear title on two opposite corners
32.
Which officer's signature should be affixed on all drawings and plans?
a) The project manager
b) The Accounts Officer
c) Every officer through whose hands the design passes
d) The Chief Auditor
Answer: c) Every officer through whose hands the design passes
33.
What should be kept in each drawing office to register drawings and plans?
a) A digital database
b) Form E. 741
c) A financial ledger
d) An attendance register
Answer: b) Form E. 741
34.
What is the purpose of the preliminary check of estimates by the Accounts
Officer?
a) To approve the budget
b) To avoid irregular sanction to expenditure
c) To assign project managers
d) To schedule project timelines
Answer: b) To avoid irregular sanction to expenditure
35.
Which of the following is NOT one of the main points considered in the
preliminary check of estimates?
a) The propriety of the expenditure
b) The completion time of the project
c) The incidence and classification of charges
d) Freedom from errors and omissions
Answer: b) The completion time of the project
36.
Who is responsible for examining the propriety of expenditure?
a) The General Manager
b) The Accounts Officer in his capacity as Financial Adviser
c) The Chief Engineer
d) The Project Supervisor
Answer: b) The Accounts Officer in his capacity as Financial
Adviser
37.
What is required for estimates involving staff quarters and other
rent-returning buildings?
a) An architectural blueprint
b) A rent statement in Form E. 737
c) A cost-benefit analysis
d) A project timeline
Answer: b) A rent statement in Form E. 737
38.
What should be verified in an estimate according to the rules of incidence and
the classification of expenditure?
a) The estimated project duration
b) The quality of materials used
c) The incidence and allocation of charges
d) The number of laborers required
Answer: c) The incidence and allocation of charges
39.
If the correct allocation of estimated cost is in doubt, what should the
Accounts Officer do?
a) Halt the project until resolved
b) Delay the submission of the estimate
c) Certify the approximate allocation and submit the estimate
d) Submit the estimate without any allocation
Answer: c) Certify the approximate allocation and submit the
estimate
40.
What should be done if an estimate is altered as a result of verification by
the Accounts Officer?
a) Ignore the alteration and proceed
b) Submit the altered estimate directly to the project manager
c) Revise the previous sanction
d) Return the estimate to the drawing office
Answer: c) Revise the previous sanction
41.
What is verified from the sanctioned budget allotments for the year in relation
to a proposed work?
a) The project's environmental
impact
b) The availability of materials
c) The existence of budget provision
d) The project's timeline
Answer: c) The existence of budget provision
42.
What should be done if errors or omissions are noted in the course of the
accounts verification of estimates?
a) Proceed with the project ignoring
the errors
b) Correct the errors and omissions by the executive authority
c) Submit a revised budget
d) Conduct a detailed project audit
Answer: b) Correct the errors and omissions by the executive
authority
43.
Under which condition can the General Managers of Indian Railways sanction
expenditure on new works out of turn?
a) For projects exceeding Rupees ten
lakhs
b) For urgent repairs
c) For users' amenities including goods shed and booking offices not exceeding
Rupees one lakh in each case
d) For large-scale infrastructure projects
Answer: c) For users' amenities including goods shed and booking
offices not exceeding Rupees one lakh in each case
44.
What should be appended to the verification certificate by the Accounts Officer
in case of necessary corrections?
a) A project timeline
b) A check note specifying errors or omissions
c) An executive summary
d) A detailed project report
Answer: b) A check note specifying errors or omissions
45.
What is the duration for which the sanction to an estimate will ordinarily
remain current?
a) Three years
b) Two years
c) Five years
d) Seven years
Answer: c) Five years
46.
When does the currency of sanction to an estimate begin?
a) From the date the project starts
b) From the date the budget is approved
c) From the date of sanction to the estimate itself
d) From the date of the first financial disbursement
Answer: c) From the date of sanction to the estimate itself
47.
What should not be applied to carry out additional work not contemplated in the
original project?
a) Anticipated or actual savings on
a sanctioned estimate
b) Reappropriated funds
c) Emergency contingency funds
d) Special grants
Answer: a) Anticipated or actual savings on a sanctioned estimate
48.
What should be done with all estimates before they are submitted for accounts
verification?
a) Approved by the project manager
b) Registered in the office of origin
c) Digitally archived
d) Presented to the Chief Auditor
Answer: b) Registered in the office of origin.
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