Check that if the loss of efficiency and reliability is displayed by locomotives after running 60,000 or more miles they are sent for general machinery repairs, and the cost of such repairs debited to Revenue B2122 and classified by individual number allotted to engine, boiler and tender against the above work orders respectively. (Para No.1040 Work Order No. B2122---Intermediate Overhauls) Check that the special overhauls of locomotives, occasionally found necessary in between periodical overhauls, are charged to Revenue B2123 and classified by individual number allotted to each engine, boiler and tender against their respective work orders. Checks that expenditure on repairs if estimated to cost over Rs. 5,000 each on the reconditioning of locomotives and Rs.1,000 each in the case of boiler and tenders are carried out only after necessary estimates have been prepared and sanctioned by competent authority (Para No.1041 Work Order No. 2123----Special Overhauls). Super heater & other conversions, Other Repairs, Waiving of Pro Forma On cost and Profit and Sanction for works that additions and alterations made to locomotives are undertaken at the time of periodical or other overhauls and all expenditure chargeable to Revenue is treated as the cost of conversion and booked under this head. (Para No.1042 Work Order No. 2124----Super heater and other conversions) Check that items of work done in the workshops for running sheds, that cannot be carried out in the running sheds themselves are clearly defined for each railway and all expenditure on such work is charged to work order B2125. Check that work order is credited with the amounts charged to the running sheds according to a prefixed schedule of average repair charges for each item, the difference between the actual expenditure and the amount charged to the running sheds being allowed to stand against the head to account B2125. Check that, in the absence of such a schedule, the repair costs is estimated provided they are not more than Rs. 500 in each case. If the estimated cost exceeds Rs.500, the actual expenditure incurred is debited to the running shed or Division (Para No.1042 Work Order No. 2125) that, General Manager waives the recovery of Pro Forma Oncost and profit charges in respect of work done for outsiders or in tendering for supplies called for by the stores or other Departments, only after consultation with the Chief
Check that if the loss of efficiency and reliability is displayed by locomotives after running 60,000 or more miles they are sent for general machinery repairs, and the cost of such repairs debited to Revenue B2122 and classified by individual number allotted to engine, boiler and tender against the above work orders respectively. (Para No.1040 Work Order No. B2122---Intermediate Overhauls) Check that the special overhauls of locomotives, occasionally found necessary in between periodical overhauls, are charged to Revenue B2123 and classified by individual number allotted to each engine, boiler and tender against their respective work orders. Checks that expenditure on repairs if estimated to cost over Rs. 5,000 each on the reconditioning of locomotives and Rs.1,000 each in the case of boiler and tenders are carried out only after necessary estimates have been prepared and sanctioned by competent authority (Para No.1041 Work Order No. 2123----Special Overhauls). Super heater & other conversions, Other Repairs, Waiving of Pro Forma On cost and Profit and Sanction for works that additions and alterations made to locomotives are undertaken at the time of periodical or other overhauls and all expenditure chargeable to Revenue is treated as the cost of conversion and booked under this head. (Para No.1042 Work Order No. 2124----Super heater and other conversions) Check that items of work done in the workshops for running sheds, that cannot be carried out in the running sheds themselves are clearly defined for each railway and all expenditure on such work is charged to work order B2125. Check that work order is credited with the amounts charged to the running sheds according to a prefixed schedule of average repair charges for each item, the difference between the actual expenditure and the amount charged to the running sheds being allowed to stand against the head to account B2125. Check that, in the absence of such a schedule, the repair costs is estimated provided they are not more than Rs. 500 in each case. If the estimated cost exceeds Rs.500, the actual expenditure incurred is debited to the running shed or Division (Para No.1042 Work Order No. 2125) that, General Manager waives the recovery of Pro Forma Oncost and profit charges in respect of work done for outsiders or in tendering for supplies called for by the stores or other Departments, only after consultation with the Chief
Railway%20Audit%20Guidelines_Final%20Review_%2022%20march.docx