Execution of MoU or Articles of Agreement with Work Agency
Government of West Bengal
Finance Department
Audit Branch
No. 3626-F(Y) Dated, 10th July 2014.
MEMORANDUM
Rule 47D was inserted in WBFR Vol. I to place at the disposal of the non works departments an option to get works executed through agencies other than works departments of the State Government when the latter are not in a position to take up execution of the works on priority basis. FD Memo No. 1240-F(Y) dated 18th February 2013 was issued to regulate the procedure of drawal of fund from the Treasury when the fund is placed as Capital outlay under object head “53 major works” for execution of projects through the agencies listed in Annex. C & D under Rule 47D, ibid. Although the agencies listed in the said Annexures include Development Authorities, Government Companies and Corporations, some of these organizations are by virtue of their position function as either a central procurement organization or implementing agency of programmes and schemes administered by their respective parent department. Memo No. 1240-F (Y) dated 18th February 2013 was issued as a general guideline to regulate drawal of the fund and accounting for the expenditure incurred as Capital outlay under object head of “53-Major works” leading to maintenance of assets registrar for the assets created through the projects. It mandates execution of an Moll/Articles of Agreement with the agency engaged for the work execution.
2. These departmental organizations being by virtue of their position under their parent department are earmarked as implementing agencies of the programmes/ schemes and also execution of projects under those programmes and schemes administered by their parent departments, execution of MoU/Articles of Agreement between the Agency and Parent Department will not apply in such cases.
3. The Administrative Departments may determine the terms of payment Schedule according to their convenience; but while doing so, achievement of physical progress of work may be ensured through their internal monitoring mechanism.
4. The detailed procedure of drawal of fund and accounting of expenditure is prescribed below:-
(i) A requisition of fund for first payment as per payment schedule supported by a requisition/bill in format given at Annex. B-1 shall be submitted by the implementing agency to the parent Administrative Department.
(ii) For subsequent instalments other than final claim, a bill prepared in the format given in Annex. B-2 needs to be submitted to the fund drawal authority by the project authority of the implementing agency.
(iii) TR Form No. 26 shall be used by the implementing agency for drawal of fund from the Treasury/PAO. The requisition/ bill, as the case may be, mentioned at (i) and (ii) above shall be used as sub-voucher for submission to the treasury/ PAO with the TR form.
(iv) Fund placed to the implementing agency may be drawn by transfer credit to its deposit account maintained in Treasury/PAO where from payment will be made to the contractor by the implementing agency as per terms of the contract.
(v) Details with the name of the work, amount of the sanctioned estimate, number and date of the order of administrative approval and financial sanction, name of the contractor engaged for the work with work order number and date, and scheduled date of completion of work should invariably be mentioned in the bill to be submitted to the Treasury/PAO as sub-voucher.
(vi) In case of final claim, the bill form given in format in Annex. B-3 should be used and the completion certificate in format given below should be enclosed.
‘Certified that 100% of the total work has been completed as on …………. (date of measurement) by ………………………………… (name of the contractor) as per project milestone and as per prescribed drawing, specification and sanctioned estimate in respect of construction of ………………………………….. at ………………………………………….’.
5. In cases, the sanctioned estimate has been exceeded in the process of execution of work, where additional work has been done, administrative approval and financial sanction to the revised estimate of the additional work/excess work shall be obtained from the competent authority of the parent Administrative Department concerned. The detailed completion report of work in format given in Annex-C signed by authorised official of the implementing agency shall be submitted by them to the parent Administrative Department for their record and report to AG, West Bengal.
6. The implementing agency will submit accounts for the fund received and utilized by them for execution of the work to the parent Administrative Department.
7. Detailed accounts with contractor’s vouchers and bills may be retained by the implementing agency for subsequent audit to be conducted by the office of the Principal Accountant General (A &E) of West Bengal/ CAG, as the case may be. However, a copy of the detailed accounts will be submitted by the implementing agency to the Financial Advisor of the parent Administrative Department.
8. The officer-in-charge of supervision of the work in the parent department shall maintain and submit to the Head of the Department/ Departmental Secretary works Slip in format given in Annexure-D at periodic interval to closely monitor the progress of the work and its expenditure in the interest of taking timely steps for revised estimate, if situation so demands.
9. Total cost of the works as ascertained from the accounts prepared by the implementing agency and as checked and accepted by the financial wing of the implementing agency shall be taken into account by parent Administrative Department for maintenance of Asset Register with full description of the assets created with the utilised fund and its value.
Sd/-H.K. Dwivedi
Principal Secretary to the
Government of West Bengal