PROBLEMS IN CTR TENDERS- A NOTE BY RANJANESH SAHAI, SR.DAO, CSTM

In the scrutiny of a briefing note for TRR works it was noticed that tenders had been floated for 10 kms. of TRR whereas the work was sanctioned for TRR of Up Through Line between CSTM to BY which is only 4 kms. Efforts were therefore made to look into the reasons which lead to such anomalies and wide gaps between the sanctioned provision and sanctioned detailed estimate. This is also the primary cause for unsanctioned expenditure and on the division on which this case was detected it was found that 90% of the excess pertaining to the category of excess over estimates are of CTR/TRR/TSR and other Track works.

The detailed scrutiny of the case and other cases of excess over estimate has revealed that the following anomalies take place in the processing of CTR works :-
(a) (i) WRONG LOCATIONS CHOSEN
Since CTR works are programmed activities, when proposals for Preliminary Works Programme (PWP) are received by Board from Zonal Railways, CTR works are selected depending on the need based requirement and planned procurement action of track material. Once the works are selected the works appears in the Pink Book wherein the description of the work appears without the detailed scope of work. The Pink Book item only gives a broad nomenclature of the work but the site/location wise break up of the work appears only in the booklet of the Final Works Programme (FWP). The brief description appearing in the Pink Book therefore is inadequate to exactly ascertain the sanctioned locations and the FWP Booklet therefore must be linked with the Detailed Estimate. For example Pink Book item No.302 of 2001-2002 shows the name of the work as "Mumbai Division: Fitting Renewals - 49.86 kms, CTR - 40 Kms, TSR(S) - 25.75 Kms."

Based on this sanction, the detailed estimate for this work was made in three parts showing the location as under: -
Part-I (TSR-S) Part-II (CTR-S) Part-III (TFR)
Commencing kms 0.000 0.000 0.000
Terminating kms 25.750 40.000 49.860

Going by the above description, it is implied that since CSTM is at kms 0.000, Part-I is for work from CSTM to Bhandup, Part-II is for work from CSTM to Diva and Part-III is for work from CSTM to Thakurli.
The FWP Booklet, which is framed by CEs office and which is often not available for scrutiny by HQrs finance which deals with CTR estimates or the Divisional Accounts Office which deals the Tender cases for the above works, however shows an altogether different location for these works: -

For example, the locations in Part-I as per the FWP booklet for TSR is:-
VGI - Down loop 0.700 kms
BUD - Down loop 1.000 kms
VGI - Up loop 1.100 kms
CLA - PF No.10 0.400 kms
Titoli- Up/Down yard 9.000 kms
JSPT yard - Bulk lines 2.500 kms
UNCT yard - I LP & ML 1.500 kms
KSRA - Up/Down Yard line 4.000 kms
VVH - Loop-I 0.750 kms
KPT yard 4.800 kms
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Total 25.750 kms
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Reference to the FWP No.(example 215/1) is available in the Detailed Estimate but since the FWP Booklet is not available, almost in all cases, with the Divisional Accounts Offices, the exact kilometres for which sanction is available does not get linked. Consequently, the executives float tenders for any location between the commencing and terminating kilometres mentioned in the detailed estimate. This leads to a wide variation in the scope of the work as depending on the track profile the nature of the work may vary both in terms of labour and material. Moreover if duplication takes place or premature CTR is carried out, it cannot be identified. Moreover the same provision can be used by more than one Executive in their respective sections leading to excess booking. (To prevent this anomaly , it is necessary that the exact locations as per the FWP booklet are also mentioned in the detailed estimate.)

(ii) EXCESS QUANTITY
Non-availability of the FWP booklet at the time of scrutiny of estimates also leads to excessive quantities being taken in detailed estimates and the sanctioned cost therefore gets exceeded. As explained in the introductory para, in the case of Pink Book item No.196 of 2001-2002 the name of the work in the Pink Book is "Mumbai CST - KYN 15.20 km, TSR - 4.6kms and CTR - 8.16 kms." (Incidentally the total of TSR & CTR length does not add up to 15.20 kms.) In Part-II of the detailed estimate a provision of 10 km of TRR was made. The FWP item no.201 describes the location as Up-through line of CSTM to Byculla which is only 4 kms. The detailed estimate was therefore sanctioned for 6 kms in excess of the length provided for under FWP due to the FWP booklet not being connected/made available.

(b) TYPE OF CTR
The type of material to be used for Secondary CTR and its value also differs vis-à-vis Primary CTR. Since Tender Schedule vetting is proposed to be dispensed with, it is not possible to pinpoint whether material for primary CTR has been charged to a work in which Secondary CTR was due.

(c) NO STANDARD TENDER SCHEDULE
Detailed Estimate shows only four items in case of TSR, namely: -
(1) MBC Sleeper
(2) Laying charges
(3) Unloading sleepers in Block section
(4) Carriage charges

The tender schedule however contains 15 to 20 items and with no stated guidelines available about the SOR items that would be required under the four items stated above, the correctness of the tender schedule cannot be examined. The quantity of some items like Through Packing and whether it has to be done one time, two times or three times is also not known. There is therefore a need to have a Standard Tender Schedule for various works like CTR, TFR, TSR, TRR seperately for primary & secondary schedules.

(d) MORE THAN ONE ESTIMATE
CTR tenders at time in one AEN's sub-division are charged to more than one CTR Estimate. It is difficult to bifurcate the expenditure booked between the two or more works to which the tender is charged. Queries made by finance in such cases about how the expenditure will be booked is not taken kindly by the executives concerned who think that the combined provision of more than one estimate is adequate. This often leads to excess booking in one particular work and savings in another.

(e) CASH PROVISION EXCEEDED
The tenders should be floated only as per the cash provision available in the estimates. However there is often a tendency to float tenders for the entire estimated value and since the vouchers for the material received at site are not sent by the PWIs and even if they are sent, the exact agreement number or work to which the material has been booked is not mentioned on the vouchers, there is a tendency amongst the budget section staff of the executives to book the material cost to any convenient CTR work which is in progress. Consequently not only the booking is unrealistic but the Completion Reports also do not get drawn.

(f) RELEASED MATERIAL'S CREDIT AND DEBIT FOR STORES
With every CTR work, some track material gets released. When the DS8 Note is prepared the work should get a credit for the released material. This transaction is extremely low on the priority list of the executives and all that they are concerned is that the scrap disposal target of the Railway is met. With no credit coming to the work concerned, the excesses over estimate do not get nullified to that extent.

In terms of Para 720 of the Engineering code, all CTR works should be completed within the same financial year in which they are sanctioned so that accounts of the works are not kept open after the close of the financial year. This may not be practically feasible and hence debit for Stores comes at rates higher than one for which provision in the estimate has been made. On the other hand credit for released material is not afforded at the rate at which the sale takes place.

(g) MAINTENANCE OF WORKS REGISTERS
There is a practice of maintenance of single set of Work Register on the Divisions of Central Railway. Even while the works are sanctioned the details of the name of the work, estimated cost, sanctioned amount, reference to sanction, budget provision, break-up of cash/stores/labour etc. is never posted on the works register by the executives concerned. The register is not updated regularly as and when payment/adjustment transactions take place and the financial progress of the work at any particular point of time can therefore not be ascertained.

There is an urgent need to have a separate works register for each Pink Book item with different folios for each sub-work at different locations. There is a tendency to have a common register of various CTR works and the folios for the sub-work are maintained in a haphazard manner. If different folios are kept for each work, the financial progress would be known and monitoring of completion report, unsanctioned expenditure due to excess over estimate etc. would be possible in an effective manner. This item needs to be strictly enforced.

There is therefore an urgent need to ensure that -
(a) Detailed Estimates are vetted strictly as per the locations and quantities available in the FWP booklet.
(b) Standard Tender Schedule for various types of CTR works is made.
(c) CTR tenders are floated strictly as per cash provision and booking of Stores and Credit for released material is streamlined.

Other Divisions may also like to scrutinise the CTR works as per the anomalies noted above.