SOUTH EASTERN RAILWAY
Office of the
General Manager (Engg.)
Garden Reach, Calcutta –43.
CE’S CIRCULAR NO.215 OF OCTOBER 2000.
Sub: Maintenance of Store Records in the Units of Sr. Subordinates
in the Civil Engineering Department.
In course of inspections carried out in some of the units of SE (Works), SE
(P.Way) and other Sr. Subordinates holding stores in the Divisions, it has come to the
light that records for accountal of Stores viz, DMTR, Ledger etc. are being maintained by
these units in a very careless/ improper manner.
1.1
The DMTR is the first-hand and basic record for any transaction of stores by the
Sr. Subordinates and the imperative need of maintaining this important stores
record in a proper manner cannot be over-emphasized.
2.
The following deficiencies/irregularities have been noticed in the maintenance of
the store records in some of the units of Sr. Subordinates.
i)
Entries in the DMTR not serially numbered.
ii)
Blank spaces left in the DMTR in between successive entries and that
between the last entry of the day and the signature of the stock holder.
iii)
No link between the entries made in the DMTR with that appearing in the
Ledger.
iv)
Classification of released materials not done.
v)
Ledger reference not indicated in the DMTR against the corresponding
transaction of material.
vi)
Over-writings/scoring out of the entries in the DMTR/Ledger without any
initial of the store holder.
vii)
Thin registers being used as DMTR instead of properly bound printed
registers for recording transactions for a longer period
viii)
Entries made in the DMTR/Ledger being not date-wise. Many entries
pertaining to transactions of later dates find place in the groups of entries
of much earlier dates recorded long back. This has been made possible by
filling up the blank rows/spaces left out between two consecutive entries.
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ix)
Certain materials issued to another unit, but the supporting challans found
to have been issued after a long time. There has also been no effort to get
them verified.
x)
No initial/signature of the Stores Clerk at the end of day’s entry or that
under the signature/stamp of Sr. Subordinate in the DMTR.
xi)
The statutory annual inspection/checking of the stores of Sr. Subordinates
not done by the controlling AEN.
xii)
Stock verification not done at the prescribed interval.
3.
The above revelations are violative of the extant instructions obtaining in the
maintenance of Stores record. It is needless to mention that some of the above
deficiencies/irregularities are contributory factors leading to generation of
manipulation/mis-appropriation of railway materials at a later date.
4.
It is, therefore, necessary that the field Inspectors/officials remain vigilant and
careful in maintaining the store records in a proper manner. Some of the areas
where special attention is to be paid by the Sr. Subordinates holding stores and by
their Stores Clerk and the manner in which the records are to be maintained are
detailed as under:
i)
Each and every transaction of stores entered in the DMTR must have a Srl.
No. and continuity of the Srl. No. should be maintained without any break
separately for “Receipt” side and “Issue” side. As per extant procedure,
entries in the DMTR with stock holder must be made as soon as any
transaction (receipt or issue) takes place. This should serve as a first-hand
document for any store transaction. At the end of each day a line should be
drawn corresponding to the larger number of entries which may happen
either on the receipt side or on the issue side. The blank space in respect
of smaller number of entries of that date should be scored off. This will
enable the next day’s entries being started from the same level of the page.
ii)
A well-bound register printed as per standard format which can record
transction for a considerably long period should be used as
DMTR/Ledger. The first page of the DMTR / Ledger should contain a
certificate from the AEN indicating the total number of pages available in
the DMTR/Ledger. In respect of Ledger, the next page should be used as
“INDEX”.
iii)
No blank space repeat blank space should be kept between consecutive
entries in the DMTR or between the day’s last entry and Store Holder’s
signature. Such blank spaces are potential danger for manipulation of
stores transactions at a later date. In case any blank space is left out as
mentioned in para 2 above, this should be diagonally scored off.
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iv)
The Store Clerk entering the transaction in the DMTR should initial the
entries with date at the end of each day. His signature/ initial may be
under the signature/stamp of the Sr. Subordinates.
v)
The entries from the DMTR to the Ledger should be made as early as
possible and the Ledger folio reference should be indicated in the DMTR.
vi)
There may be cases of stock-holders having stocks with one or more
Supervisors at other stations. In such cases the issues to the Supervisors
(or receipts from them) should be entered in the main DMTR. The
Supervisors shall also maintain similar line DMTRs in the same manner as
stated above. At prescribed and convenient intervals (which should
normally be not more than a fortnight), depending on the volume of the
transactions, the line DMTRs should be brought to the main stock-holder
and entries therefrom be made into the main DMTR with bye-dates.
vii)
Challans/ Issue notes to the other stock-holders shall be made out only by
the main stock-holder and not by the Supervisors maintaining the line
DMTRs.
viii)
In the Released Materials Ledger (RM Ledger), entries should be made
after classification of the released materials. The status of classification
should be indicated in the RM Ledger.
ix)
In respect of transactions from one unit to another unit, it will be the
responsibility of the consignor Sr. Subordinate to issue Challans/Road
Permit along with the materials issued to the consignee unit. It is
necessary to have the initial of the witnessing personnel recorded in the
challan to avoid any future dispute in respect of issue of the materials.
x)
It will also be the responsibility of the consignor Sr. Subordinates to
ensure that the challans are got verified from the Consignee unit within a
reasonable period of time. In case of challans not received as
verified/accepted within a reasonable time, the material issuing authority
should contact the consignee or send a special man to the consignee for
getting the challan verified. The details of verification of the challan must
be indicated in the Ledger as soon as the challans are verified and received
by the issuing authority.
xi)
The consignee/indenting authority should also, in turn, in the event of
materials having not been received within a reasonable time at the
receiving end, contact the issuing authority to avoid any possible wrong
despatch/misappropriation.
xii)
The released materials, after proper classification, should be entered in the
RM Ledger itemwise.
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xiii)
In terms of para 114 of Indian Railway Permanent Way Manual, 1986
(Reprinted 1999) Edition as well as para 113 of the Indian Railway
Works Manual, 2000 Edition, the controlling Assistant Engineer should
carry out inspection of each Section Engineer’s office and stores at least
once a year. This inspection should cover checking of store records viz.
DMTR/Ledger, RM Ledger and other store records also. While checking
stores, he should pay particular attention to the imprest stores and its
distribution and other important stores items.
xiv)
At the close of each month, all Sr. Subordinates holding stores should
submit monthly return to his controlling officer/Divisional office
indicating the transactions during the month and the balance stock with
him at the end of the month.
xv)
Various types of stores held by the Sr. Subordinates, the format for
statement of returns, surplus stores held on line, charged off stores,
material at site etc have been brought out in Paras 1407 to 1455 of
Engineering Code. The instructions given therein should be kept in view.
xvi)
In terms of para 1428 of the Engineering Code, regarding Departmental
Stock verification of Stores Balance, it is laid down that there should be a
frequent reconciliation of balances as shown in the numerical ledgers kept
by the subordinates (and as brought out in the half yearly statement) with
the actual quantity in hand. Divisional Engineer should arrange that
approximately one-sixth of the stock under each subordinate is verified by
actual count each month, so that the whole divisional stock is verified at
least once every 6 months. This verification is in addition to the stock
verification made by the Accounts Stock-verifiers.
xvii)
At the time of monthly meeting which the Sr.DENs/Co-Ordination is
holding with the Sr. Subordinates of their respective Division, the position
of unverified challans should be reconciled. Similarly, for inter-divisional
unverified challans, the reconciliation of unverified challans should be
done in HQ office at specific intervals. Dy. C.E (G) will lay down the
modalities for holding such meeting at HQ.
xviii) The Accounts stock verification should be given due importance. In case
the Accounts stock verification is not done at specific intervals, it is
advisable that the same is brought to the notice of the Divil. Accounts
Officer/FA &CAO so that the stock verification can be carried out without
further delay. Such stock verifications, in many cases, may act as a
pointer for arresting excess/ shortage of stores held by the Sr.
Subordinates.
In view of what has been stated in the foregoing paragraphs it is advised that the above
revelations/ procedures of stores transactions/maintenance of stores records/ inspections
by officers be brought to the notice of all concerned for proper maintenance of the stores
records. It is essentially necessary that the instructions are carefully gone through by the
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Sr. Subordinates while maintaining DMTR/Ledger/other stores records and the Codal
/Manual provisions are strictly followed without any deviation.
( M. R. DAS )
Chief Planning & Design Engineer
for General Manager (Engg)/GRC
No. S/ Policy/ 2000/1
Dated: 10.10.2000
1) Secy. to G.M. for kind information of G.M.
2) Secy. to C.E. for kind information of C.E.
3) CAO(C)/GRC & CAO(C)/BBS.
4) C.T.E./GRC for information.
5) All THODs for information.
6) CEs of all Railways.
7) CE/ E.Co.Rly./BBS.
8) Additional Member Civil Engineering/ Rly. Board.
9) All PHODs.
10) CVO (E)/GRC.
11) Dy. CE(G) and all other Dy. HODs at HQ.
12) Sr. DENs (Co-ord)/S.E.Rly./ADA,BSP,CKP,KGP,KUR,NGP,SBP & WAT.
13) Sr. DEN/GRC.
14) Principal/ZTC/SNY.
15) OS/(G-II)/GRC for keeping in file.
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