Page 134 - IRSEM_Main Book

Para No. 5.2.2(d) Annexure: 5-A4

Grouping of Works
(Extract of Indian Railways Code for the Engineering Department)

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 should 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
estimate 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.

Allocation of Charge
(Extract from Indian Railways Financial Code, Volume I)

776. Cost of Tools and Plants and Special Posts: No portion of the pay or allowances of
permanent open line staff shall be charged to Capital, Depreciation Reserve Fund,
Development Fund or Accident Compensation, Safety and Passenger Amenities Fund or
Open Line Works- Revenue, as the case may be, when such staff is employed on special
works and the vacancies thus caused in the open line cadre remain unfilled. The cost (less
return value) of tools and plant specially purchased and the cost of any posts specially
created for the supervision or construction of a work chargeable purely to Capital or
Depreciation Reserve Fund or Development Fund or Accident Compensation, Safety and
Passenger Amenities Fund or Open Line Works- Revenue, as the case may be. When the cost
of work is chargeable partly to Capital or Development Fund, Accident Compensation, Safety
and Passenger Amenities Fund or Depreciation Reserve Fund or Open Line Works - Revenue,
the cost of such posts and tools and plant should be allocated to Capital or Development
Fund or Accident Compensation. Safety and Passenger Amenities Fund or Depreciation
Reserve Fund or Open Line Works- Revenue in the same proportion in which the estimate
for the work excluding the estimated cost of tools and plant and special posts, is chargeable.
For working out the proportion, the gross amount of the estimate (ignoring the provision for
credits on account of released materials) should be taken into account. The cost of a post,
for the purpose of this rule includes the leave salary and contribution towards passages,
pensions provident fund, bonus and special contribution to provident fund, which the holder
of the post may be entitled to.

Note: The provision for credits on accounts of released materials to be ignored in working out
the proportion of cost of tools and plants and special posts, should be the net credit in terms
of paragraph 710(2).

Chapter 5: Planning, Estimating & Survey Page 106 of 535