Completion Report of Works- The object of a completion report is to compare the cost of work actually constructed with those provided for in the last sanctioned estimate. A completion report of a project duly verified by the accounts officer should be submitted to the Railway board within eighteen months after the end of the financial half-year in which the completion estimate is submitted. It should state the expenditure in the same details as abstract estimate sanctioned by the Railway board and should indicate material modification if any.

The completion report should be prepared in prescribed form and brief explanation should be furnished for: –

1. Excess of not less than 10% or Rs25000/- which ever is less over the estimated provision under each work.

1. Saving of not less than20% or Rs1,00,000/- which ever is less occurring under each sub-work.

A completion report for work costing Rs one crore and less should be subjected to the detailed instructions issued by the Railway administration and should be prepared in the same form for works costing above Rs one crore. It should compare the actual expenditure incurred with the sanctioned amount and should give details under each sub-work. Brief explanation should be furnished for all excess and savings of over 5% or Rs10,000/- which ever is less. A completion report duly verified by the accounts officer should ordinarily be submitted to the authority that accorded the administrative approval to the work for information or regularization.

COMPLETION STATEMENT

As a general rule a completion report should be submitted in respect of each completed work. Nevertheless in the case of works, the expenditure on which is within the competence of G.M. to sanction, a formal report on the prescribed form is not required to be prepared. In such cases all the information required in the completion report, the certificate of the accounts officer, the sanction of the competent executive authority may be recorded in the register of works under relevant accounts and completion statement showing the following information recorded under the order of competent authority and verification by accounts officer.

1. Reference to estimate
2. Amount of sanction estimate
3. Actual expenditure as finally booked
4. Brief explanation for excess or saving.

VERIFICATION OF ESTIMATES (para 742 E)

One phase of the Control over Expenditure on Railway is the regular check of all estimates by the account officer prior to sanction of the competent authority. The object of this pre-check is to avoid irregular sanction to expenditure. The main points, which require consideration, are as under: –

1. Propriety of Expenditure.
2. Incidence and classification of expenditure.

• Freedom from errors and omissions.
• Budget provisions.
• Competency of sanction.

The following are the subsidiary points to be checked while verifying the estimates.

1. Allocation of each item is given and that an abstract allocation is made.
2. The particulars of the work to be done are furnished in sufficient details.
3. That all-incidental expenditure that can be foreseen has been provided for in the estimates.
4. That in case of replacement, renewal or dismantlement credit for released material has been provided for.
5. That in case of works to be done for other government departments and private bodies provision has been made for necessary departmental charges.
6. That in case of estimates for manufacturing operations the outlay and the outturn are distinctly shown.
7. That in case of estimate for staffs quarters and other rent returning buildings, a rent statement is submitted along with the estimate.
8. It may also be ensured that distribution of cash and adjustment is correctly provided for in the estimate.
9. That all estimates verified by the account officer should bear a certificate of such verification, duly indicating that the incident and classification has been verified indicating the competency of sanction with the reference to SOPGEN items.