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Section 4: Control over Expenditure

4.4.1 The manner in which the budgetary and expenditure control is to be exercised
by the various units is indicated in Chapter V of the Indian Railway Financial
Code (relevant extract at Annexure: 4-A10).

4.4.2 Indents and Work Orders

When passing requisitions for materials and tools, for works or maintenance, Sr.
Divisional Signal and Telecommunication Engineer/Deputy Signal and
Telecommunication Engineer/Divisional Signal and Telecommunication Engineer
incharge shall ensure that the amounts involved are within the allotments and
also within provision in the sanctioned estimates.

Before execution of agreements and work orders with contractors the Sr.
Divisional Signal and Telecommunication Engineer/Deputy Signal and
Telecommunication Engineer/Divisional Signal and Telecommunication Engineer
incharge shall ensure that these have been carefully checked in every respect.
Rates allowed in bills received from firms shall be carefully scrutinized before
they are passed for payments.

Section 5: Completion Reports

4.5.1 Code Rules: Rules in regard to the preparation and submission of Completion
Reports are contained in Chapter XVII of the Indian Railway Code for the
Engineering Department (relevant extracts at Annexure: 4-A11).

Note: This Chapter has under mentioned Annexures

S.No Annexure No. Description
1 4-A1 Powers of the Railway Board

2 4-A2 Review of Expenditure

3 4-A3 Revenue Expenditure
4 4-A4 Preparation of the Budget

5 4-A5 Works Machinery and Rolling Stock Budget
6 4-A6 Classification of Capital and other Works Expenditure

7 4-A7 Distribution of Funds by the Railway Board

8 4-A8 Revenue Allocation Registers
9 4-A9 Register of Works is a Collective Record of Expenditure Designed

10 4-A10 Revenue and Works Expenditure

11 4-A11 Completion Report

Chapter 4: Budget Estimates, Expenditure, Budget Control and Completion Reports Page 62 of 535