Page 131 - IRSEM_Main Book

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 a definite project should not, without special authority be applied
to carry out additional work not contemplated in the original projector 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.

The Execution of Works

1102. The ordinary rule is that no work may be commenced and no liability or expenditure
incurred on a work until a detailed estimate for it has been sanctioned and an allotment of
the requisite funds made by competent authority. This rule pertaining to preparation of
estimates does not apply in the following cases:

(i) For the construction or purchase of new work or asset under the category of new minor
works if estimated to cost upto Rs. 5000.

(ii) For renewals and replacements of existing works and assets chargeable to Open Line
Works Revenue as a new minor work if estimated to cost upto Rs. 10,000.

(iii) For renewals and replacements of assets charged to Development Fund and Depreciation
Reserve Fund if estimated to cost upto Rs. 10,000.

(iv) For renewals and replacements of assets charged to Revenue if estimated to cost upto
Rs. 50,000; and

(v) For repairs and reconditioning of existing assets if estimated to cost upto Rs. 50,000 (of
para 701).

1103. Work started on Urgency Certificates: In addition to the exception mentioned in the
preceding paragraph the following are the only classes of work on which expenditure or
liability may be incurred prior to the receipt of sanction of the authority competent to
sanction the estimates under the ordinary rules:

(i) Works, which are considered to be urgently necessary to safeguard life or property or to
repair damage to the line caused by flood, accident or other unforeseen contingency, so
as to restore or maintain through communication.

(ii) Works considered urgent but not falling within (i) above, as for instance, works required
to meet the immediate needs to traffic, which are considered by the General Manager so
urgent that they must be started before the earliest date by which detailed estimates
could be prepared.

Note: Where applicable the instructions in paragraph 1260 should be observed.

1105. In according administrative approval or sanction and in allotting funds, if required, the
competent authority will give such instructions as he considers necessary regarding the
execution of the work to executive officers subordinate to him and fix a date by which the
detailed estimate for the work should be prepared and got sanctioned. He will at the same
time furnish a copy of his sanction and instructions to the Accounts Officers.

Chapter 5: Planning, Estimating & Survey Page 103 of 535