Definition – These are projects undertaken by Railways for other Government departments, private firms, or individuals. The funding for such projects comes from sources other than the railway budget.
- Examples of Deposit Works:
- Construction of a level crossing required by the canal department, 10 years after the opening of the railway line.
- Construction of a culvert required by the Irrigation department or a private individual.
- Installation of electric/telephone wires required by the Electric supply company or Telephone company over or under the railway line.
- The concerned department/private firm/individual should approach the Railways with a request for the work, providing a rough sketch and other relevant details.
- If Railways agree to undertake such Deposit works:
- Other Government Departments – should agree to pay the charges for the plans and estimates of the required works.
- Private parties – should deposit the charges for the plans and estimates of the required works with the Railways.
- Detailed estimates should be prepared and accepted by the applicants only after depositing the required cost with the Railways.
- Any anticipated excess charges should be communicated to the concerned parties, who should then either accept or deposit the excess charges accordingly.
- Departmental Charges: These charges cover the cost of tools & plant and establishment supervision. They are levied at 12.5% on the total cost of the Deposit work (including wages & materials) and also include the cost of land.
- Booking of Expenditure: The amount deposited by private parties should be credited to the “Deposit Miscellaneous” account, and the expenditure incurred on the Deposit works should be charged to the same account.
- A separate register of Works should be maintained for all Deposit works in a Division. Separate account should be kept for each Deposit work in that Register. The postings in this Register should be totaled up and reconciled with the General Books monthly. In case of works undertaken for other govt depts., suitable remarks as to the amounts adjusted monthly should be given in the register. In case of private parties, the amount should be reconciled with the “Deposit Misc” head monthly and a certificate of reconciliation recorded in the register.
- If the anticipated expenditure exceeds the sanctioned estimate or allotment, the Executive Engineer should prepare a Revised Estimate and obtain approval from the competent authority.
- Completion: Upon completion, the Accounts officer should be informed of the completion date. A completion report (Form E1706) should be prepared, showing any variations in actual expenditure from the sanctioned estimate, and furnished to the concerned party. Any unexpended balance in the “Deposit Miscellaneous” account should be refunded to the party.
- Model of “Deposit Miscellaneous” Suspense account: This account should always maintain a credit balance.
- Maintenance: The Railway administration is responsible for maintaining all Deposit works on Railway premises, and the parties who applied for them should bear the associated costs. These maintenance charges should be collected through either: a fixed percentage of the works, with the rate determined by the General Manager, or the actual expenditure incurred, including departmental charges. The Accounts Officer is tasked with the responsibility of recovering Maintenance and other charges.