ANDHRA PRADESH STATE

ELECTRICITY BOARD

THE ANDHRA PRADESH STATE

ELECTRICITY BOARD
MANUAL
VOLUME - I

ANDHRA PRADESH STATE ELECTRICITY BOARD

VIDYUT SOUDHA, HYDERABAD - 500 049, A.P (INDIA)
Tel: Off : 3317643, 3317663, Res: 272571, Telex : 0425-6318 APEB IN

Fax:040 -3317663

J. PARTHASARATHY, B E , (Hons,)
CHAIRMAN

P R E F A C E

The Andhra Pradesh State Electricity Board traces its

to the State Electricity Department of the composite

origins
Madras

State and that of the erstwhile Hyderabad State. Prior to

the

formation of the Andhra State it was the Madras Electricity

Department Manual (which was one of the most important documents
for the Electricity Department of the State besides the I.E. Act,
1910 and the Electricity (Supply) Act, 1948) which governed the
working of the Electricity Department by laying down the Adminis trati ve, financial and Accounting procedures of the Department.
With the formation of the Andhra State in October, 1953, the
Andhra State Electricity
A.P.State

Electricity

Department

Board

was

was

constituted

constituted.
in

A pril,

The
1959

in

accordance with the Electricity (Supply) Act, 1948 after the

formation of the state of Andhra Pradesh. All the while, the
Madras Electricity Department Manual continued to govern the
Electricity Department of the State. In time, need w

as felt

naturally for a separate Manual for the State of Andhra Pradesh

and accordingly the APED Manual was issued by the A.P.Government
and the same was duly adopted by the APSE Board in B.P.Ms. No. 416,

dated: 31 - 8- 60 to the extent that its provi

sions were not in

conflict with Electricity (Supply) Act, 1948 and other legisla

tions of the State.

Since its formation in April, 1959, APSEB has undergone a

sea change having made giant strides in all its operations. The
installed capacity stands at 6,88 6 M W against 213 MW in 1960.
APSEB's record in plant construction, cost containment and oper ating
efficiency has been exceptional. As an institution it has

broken

newground in organisation and management, and generally coped quite

well with the problems of rapid expansion. The maxi mum demand on
the system which was 146 MW in I960 has risen to 5201 MW. While the
electrified locations which were only 2494 in 1960, now power extend
to all the nooks and corners of the state.

The total number of

consumers ros e from 2 lakhs in I960 to over

10 Million. The

Agricultural connections which were only about 13,000 in number at

the time of formation of the Board are poised to touch the 20 million
mark. The gross annual revenue receipts
than 6 crores in 1960 to over Rs.4,200

have increased from less

crores this year. Starting from

scraper APSEB has emerged as the largest Public Sector Enterprise in

the state in terms of invest ment which amounts to over 7,000 crores
and our journey over the

past four decades has been a trail blazer in

terms of accomplish ments and success achieved through commendable

adaptability, resilience and efficiency.

To cope up with the phenominal expansion and to tackle the

administrative and technical overheads it entailed, a large
number of

functional departments and sub -departments of APSEB in

Generation, Transmission & Distribution had to be increased simul taneously. On the distribution side, a zonal set up was intro duced,
with a Chief Engineer for every zone and one Operation
each district to provide better service to consumers,

Circle for
to cut down

service connection delays, to minimise revenue losses and to make the

Zonal

administration

viable

entity

and

to

impart to it

commercial orientation.

The national power scene also has under gone vast changes. The
formation of regional grids and regional Electricity Boards
formation of Central Sector generating stations have

and the

offered vast

scope for interchanges on regional basis and even across regions and
also increased the complexity

of operations

and accounting of the

exchanges. Simultaneously there have been vast technological changes

in all aspects of Electricity genera tion, transmission & distribution.

With all these changes, there has been need for consequent
changes in operation al and administrative procedures and methods, which
was met by issuing a number of executive orders and Board proceedings.
There have been tentative attempts to codify them,
tangible result. All these years though the
been generally regarded as the de -jure code

but with little

APSEB Manual has

governing the working of the APSEB, it gradually became redundantand

obsolete.
to

If at all any provisions of the manual are being followed,

the extent they are relevant, they are

being followed by sheer

force of habit, since copies of the manual arehard to come by.

I have therefore felt the imperative need for the Board to

undertake a revision of the manual to reflect the current reality
in corporating the changes that have taken place over the

years,

and to bring out its latest version.

Accordingly, the Board has in B.P.Ms.No.296, dated:29

-3-97

constituted a cell for revision of the APED Manual Volume I & II

comprising of Sri Y.Gopala Krishn a Murthy, Chief Engineer (Retd.)
& B.Venkaiah, SAO (Retd.). This Cell duly updated the manual
incorporating the relevant portions of the manual, the changes
th at have taken place and submitted a draft copy on 1 -10- 1997. This
draft

was

assigned

to

committ

ee

comprising

of

the

Chief

Engineer/Operation/APSEB, the Chief Engineer/Commercial/APSEB and the

FA&CCA (R&A) for review and comments in B.P.Ms.No.194,
dated:3-10-1997. This committee had gone through the draft and

made

necessary corrections and suggestions and these have been incorporated.

A limited number of copies of the updated manual are pre pared

for wider circulation among the field officers. The Board

desires that the field officers go through the manual and make
constructive suggestions for any

additions, deletions and further

improvements. All such amendments and suggestions for improvement will

be given due consideration and wherever found useful and
will be acknowledged and incorporated. The Board

necessary

intends to bring

out the final vers ion soon in large numbers and make
down to the level of the field sections and ERO's,

it

available,

latest by end

March 1998,

I request the cooperation of every one in the Board in this

respect.

J.PARTHASARATHY
24-12-1997

The Andhra Pradesh State Electricity Board was formed on 1st April, 1959 under the
Electricity Supply Act, 1948 as a successor to Electricity Department of the Government of
Andhra Pradesh.
The Andhra Pradesh Electricity Department Manuals were adopted by the
A.P.S.E. Board and followed.
The A.P.E.D. Manuals are outdated, redundant and not in
conformity with the procedures now followed in the A.P.S.E. Board and the Officers/Staff of the
Board are not fully aware of the latest procedures and thereby experiencing much difficulty in
discharging their day to day functions. In the absence of updated manuals, new entrants have to
depend on their sub-ordinate officers/staff for guidance and sometimes the guidance given by the
sub-ordinate officers/staff is not in conformity with the procedures in force.
It has, therefore, been decided by the Board to review and update the A.P.E.D. Manual
(Volumes I & II) arid after careful consideration of the matter, the A.P.S.E. Board constituted a
cell with the following retired officers vide B.P.(P&G-Per.)Ms.No.296, dated 29-3-97 with a
stipulation that the work has to be completed within 4 months.
1) Sri Y.Gopalakrishna Murthy, Chief Engineer (Retd.)
2) Sri B.Venkaiah, Senior Accounts Officer (Retd.)
The officers of the revision cell have taken up the work on 20-5-97 and started collection
of necessary material. The actual revision was commenced from 16-6-97, i.e. the date from which
secretarial assistance was provided.
The revision and updating of the A.P.E.D. Manual Volumes I & II has been completed,
incorporating the amendment and circular memos issued by the Board from time to time for the
relevant paras/subjects covered in the manuals and the manuals are renamed as The Andhra Pradesh
State Electricity Board Manuals Volume I & II. The final draft copy of A.P.S.E.B. Manuals Vol.
I & II is submitted herewith.
We are very much grateful to the Chairman and Members of the Board for giving us this
opportunity and their guidance in updating the manual.
We are also thankful to the officers and staff of various disciplines for the support and
cooperation extended to us, enabling us to complete the assignment in time.

Y.GOPALAKRISHNA MURTHY

B.VENKAIAH
Hyderabad,
Date.01-10-1997.

TABLE OF CONTENTS
CHAPTER I
PARAS
EXTENT OF APPLICATION

1-3
CHAPTER II

DEFINITIONS AND ABBREVIATIONS

4
CHAPTER III

ORGANISATION, DUTIES AND ROUTINE

A

C.

D.

OPERATION OF THE ELECTRICITY BOARD

ACTIVITIES OF THE BOARD

SYSTEM OF ACCOUNTS

7-8

ESTABLISHMENT-OFFICERS AND THEIR DUTIES

RECRUITMENT OF OFFICERS SCALES OF PAY, ALLOWANCES, ADVANCES, LEAVE,
ETC.

i)

ZONAL CHIEF ENGINEER

10-13

ii)

CHIEF ENGINEER (TL&SS)

14

iii) SUPERINTENDING ENIGNEER (Electricity Systems)

15-35

iv)

SUPERINTENDING ENGINEER (TL&SS)

36

v)

SENI0R ACCOUNTS OFFICER

37

vi)

ACCOUNTS OFFICER (EXPENDITURE)

3 8 -5 6

vii) ACCOUNTS OFFICER (REVENUE)

57

viii) ASSISTANT ACCOUNTS OFFICER (CIRCLE OFFICE)

58

ix)

DIVISIONAL ELECTRICAL ENGINEER

5 9 -7 5

x)

DIVISIONAL ENGINEER (TECHNICAL)

76

xi)

DIVISIONAL ENGINEER (METERS & PROTECTION)

77

xii)

DIVISIONAL ENGINEER (TRANSFORMERS)

78

xiii) ASST. DIVISIONAL ENGINEER

7 9 -9 1

xiv) ASST. ENGINEER/ADDL.ASST.ENGINEER

9 2 -9 4

GENERAL & MISCELLANEOUS RULES

a) COMPENSATION FOR LOSS OF PROPERTY

95

b) SERVICE UNDER LOCAL FUNDS

95

c) MISCELLANEOUS RULES

95

d) GENERAL RULES OF OFFICE PROCEDURE

95

e) PROCEDURE IN REGARD TO LAW SUITS

95

OFFICE ROUTINE
PROCEDURE, REGISTERS, AND RETURNS

96

DESTRUCTION OF OFFICIAL, RECORDS

97

RECORDING OF PLANS AND DRAWINGS

98

TRANSFER OF CHARGE

9 9 -100

INPECTIONS

101

E.

MISCELLANEOUS AND GENERAL RULES REGARDING SERVICES

UNCONNECTED SERVICES

134

DISCONNECTION ETC. - GENERAL RULES

FUSE OF CALLS

1 3 5-139
1 4 0-142

BILLS AND PAYMENT

1 4 3-145

REVIEW OF CONSUMPTION

146

OTHER GENERAL MATTERS

TESTING OF METERS, READING AND ADJUSTMENT OF BILLS OF CONSUMERS

147-152

FUNCTIONS OF M.R.T. BRATCH

153

PERIODICITY AND PROCEDURE OF TESTING

1 5 4-160

M.R.T. -ACCOUNTING

161

GENERAL INSTRUCTIONS ON THE CARE, PROPER SEALING, AND TESTING OF

METERS

1 6 2-164

PROCEDURE FOR PROSECUTION FOR THEFT OF ENERGY

1 6 5-1 6 7

METERS, METER READING REGISTERS, AND GENERAL MATTERS

1 6 8-173 &
175-176

CHANGE OF METERS

174

A. OFFICERS AUTHORISED FOR CHANGING OF THE METERS

B. GUIDELINES FOR REMOVAL AND TESTING OF METERS FROM THE SERVICES
I. DUTIES & RESPONSIBILITIES OF OPERATION STAFF
II. DUTIES & RESPONSIBILITIES OF METERS SUB-DIVISION

F.

G.

METER READINGS, CHECK READINGS, CHECK METERS AND EXCEPTIONAL LIST

1 7 7-185

CHANGE OF METERS FEES

186

METERS OF DISCONNECTED SERVICES

187

ADVERTISEMENT AND PROPAGANDA

ADVERTISEMENT, COMMERCIAL PROPAGANDA

1 8 8-189

HIRE OF ELECTRICAL EQUIPMENT

1 9 0-192

REVENUE ACCOUNTS - BILLING COLLECTION AND BOOKS MAINTAINED

INTERNAL CHECKS ON REV ENUES

1 9 3-194

RESPONSIBILITY OF AO/REVENUE

195

A. BILLING (ASSESSMENT OF REVENUE)

METER READING REGISTERS.

196

PREPARATION OF L.T. BILLS

197

CHECK OF L.T. BILLS

198

BILLS FOR UNCONNECTED SERVICES ETC.

199

PREPARATION AND CHECK OF H.T. BILLS

2 0 0-2 0 1

REVIEW AND SUPERVISION BY THE AO/REVENUE

202

DUTIES AND RESPONSIBILITIES OF BILLING CLERKS

203

TOTAL ASSESSMENT

204

CHAPTER IV
SALE OF POWER
A.

B.

CLASSIFICATION OF REVENUE RECEIPTS

SOURCES OF REVENUE

102

MISCELLANEOUS RECEIPTS

103

CLASSIFICATION OF THE DEPARTMENTAL ACCOUNT NUMBERS

104

GENERAL RULES GOVERNING SUPPLY OF POWER

TERMS A ND CONDITIONS OF SUPPLY

105

SERVICE CONNECTIONS FOR SUPPLY OF L.T.ENERGY

C.

REQUISITION FOR SUPPLY OF POWER

106

ACCEPTANCE

107

SANCTION OF ESTIMATES

108

DEPOSITS

109

WORK ORDER APPLICATIONS

110

ISSUE OF WORK ORDERS

111

COMMENCEMENT OF WORK AND INITIAL ACCOUNTS

112

SOUND CONSTRUCTION

113-114

USE OF CONSUMERS MATERIALS

115

TESTING OF CONSUMERS INSTALLATION

116

TEST REPORTS

117

CLOSING OF WORK ORDERS

118

RIGHT OF REFUSE

119

PROCEDURE IN THE DIVISION OFFICE

120-121

PROCEDURE IN THE ELECTRICITY REVENUE OFFICE

122

RELEASE OF MULTIPLE SERVICES IN THE SAME PREMISES

122

ANNUAL VERIFICATION OF LIST OF CONSUMERS

122

ACCOUNTABILITY FOR LAPSE AND DEFICIENCY AT L.T.SERVICES

122

TARIFFS

123

PART 'A'- H.T TARIFFS

PART 'B'-L.T TARIFFS
PART 'C' - MISCELLANEOUS & GENERAL CHARGES
PART 'D' - POWER FACTOR APPARATUS
D. AGREEMENT FOR SUPPLY OF POWER AND DEPOSITS FOR CONSUMPTION
AGREEMENTS

124

POWER OF ACCEPTANCE & INSTRUCTIONS IN TAKING AGREEMENTS

125-131

DEPOSITS & DDs

132

REGISTER OF DDs

133

B. ISSUE OF BILLS AND COLLECTIONS

ISSUE AND COLLECTION OF H.T. BILLS

205

ISSUE AND COLLECTION OF L.T. BILLS .

2 0 6-207 &
2 1 0- 211

H.

I.

DUTIES OF REVENUE CASHIERS

208

ITEMS OF WORK TO BE DONE BY SIRC

209

CHECKS ON COLLECTIONS BROUGHT TO ACCOUNT

212

DISCONNECTION NOTICES

213

OUTSTANDING ACCOUNTS

214

BOOKS MAINTAINED

215

REVIEW OF LEDGERS & LEDGER ACCOUNTS

2 1 6-217

REFUNDS OF REVENUE

218

MISCELLANEOUS REVENUE

219

RENT OF BUILDING

2 2 0-2 2 3

REGISTER OF LANDS

224

ENERGY AUDIT
CONCEPTS OF ENERGY AUDIT

225

OBJECTIVES OF ENERGY AUDIT

226

DIRECT AND INDIRECT METHODS OF ENERGY AUDIT

227

LIMITATIONS

228

ACTION TAKEN FOR ENERGY AUDIT

229

GAUGING OF AGRICULTURAL CONSUMPTION

230

CALCULATION OF SYSTEM LOSSES

231

CALCULATION OF ENERGY LOSSES IN THE VARIOUS ELEMENTS OF POWER SYSTEM

231

CHAPTER V
FINANCING WORKS, ACCOUNTS AND RETURNS
Section I - Budget and Control of Expenditure
A.CLASSIFICATION & SYSTEM OF ACCOUNTS

2 3 2-238

B. PREPARATION, CONSOLIDATION AND SUBMISSION OF BUDGET

2 3 9-246

C. COMMUNICATION OF GRANTS

2 4 7-249

D. CONTROL OF EXPENDITURE

2 5 0-257
SECTION II CASH

A. INTORDUCTORY

2 5 8-259

B. RECEIPTS
RECEIPT OF MONEY

2 6 0-261

RECEIPT BOOKS AND THEIR CUSTODY

2 6 2-263

REGISTER OF BILL BOOKS

264

CUSTODY OF CASH

265

DISPOSAL OF RECEIPTS

266

C. PAYMENTS, MANNER OF PAYMENTS

267

1. WORKING INSTRUCTIONS OF NEW SYSTEM OF PAYMENTS

2. FORMS
a)
b)

LOC Application
Register of LOC Applications

c)
d)
e)
f)
g)
h)
i)

LOC release intimation

Check list to accompany the Cash Trial Balance
Cash Balance report and List of Permanent Imprest holders and Temporary Advances
outstanding
Cash Balance Report of undisbursed Pay and Allowances of staff (Amanath)
LOCs amount release by Head quarters during the month
GPF Schedules
Schedule of Long Term Advances

j)
k)
l)
m)
n)
0)

Bank/Branch wise remittances

Letter of Advice
Register of LOAs sent
Report receipt of materials in good condition (Form 5)
Report of contract work done (M.Book details)
Computer print-out of payments made by FA&CCA's Office.

3.

Annexures

i)

List of units Handling LOAs

ii) Requisition for issue of LOA Books

iil) Specimen Signature
iv) Register of LOA Books
v) List of LOAs sent to FA&CCA
vi) Functional Heads authorised to place PO's
vii) Data Sheet to accompany Purchase Order
viii) Purchase Orders Movement Register
ix) Preliminary Checks on LOAs
x)

Data Entry in the checked table

4. Register of LOA Books (Form No.38)

5. Form No. 39
6. Register of Purchase Order/Agreements Form No.42
7. Check Slips (Form 31 (a)
8. Data Entry of LC Payment
9. Register of objections in LC Payments (Form No.43)
10. Payment mode code
11. Cash Grant Code
12. Scheme Codes
13. Material Codes
14. Suppliers Codes
15. List of Code Numbers allotted to units

D. IMPREST AND TEMPORARY ADVANCES

268

E. CONTINGENCIES

269-275

F. PAY & ALLOWANCES

276
SECTION-III STORES

I. ADMINISTRATION OF STORES
1. GENERAL

277-282

2. CUSTODY OF STORES

283-285

3. ACQUISITION OF STORES
PURCHASE OF STORES

286-287

PREPARATION, CONSOLIDATION & SUBMISSION OF INDENTS

288-2 9 7

RULES TO BE OBSERVED IN PURCHASE OF STORES

298

LOCALSPURCHASE ORDERS - PREPARATION, SCRUTINY AND ISSUE OF STORES

299-316
INSURANCE OF PROPERTY

317

REGISTERS MAINTAINED

318

II. ACCOUNTING OF STORES TRANSACTIONS

SCOPE

319

III. NUMERICAL ACCOUNTS & STORES

320-323

BIN CARD

324

ACCOUNTING IN FIELD ORGANISATION

RECEIPT OF STORES

325-328

ISSUE OF STORES

329

REQUISITIONS

330-332

STORES ISSUE BOOK

333

MAINTENANCE OF NUMERICAL LEDGERS

334

STORES ABSTRACT

335

STORES ACCOUNTING SECTION

335

PRICING OF RECEIPTS

337

RECEIPT ACCOUNTS

338-340

FIXING ISSUE RATES

34 1

SALE TO PRIVATE PARTIES, OFFICERS, STAFF AND OTHERS

342-3 5 0

STOCK VARIFICATION AND ADJUSTMENT OF DIFFERENCES

351-352

REVIEW OF LEDGERS

353

PAYMENT OF SUPPLIER BILLS

354-356

RESERVE LIMIT

357

QUANTITY RECONCILIATION

358

FINANCIAL LEDGER

359

STOCK RECONCILIATION CERTIFICATE

360-362

RETURNS DUE TO HEAD QUARTERS FROM PRICING SECTION

363

SPARES

364

MAINTENANCE OF NUMERICAL ACCOUNTS IN THE FIELD

365 -370

PHYSICAL VERIFICATION

371

LORRIES

372 -381
SECTION IV

JOURNAL

382 -389

(A) MANUFACTURE OF PRE-STRESSED CEMENT CONCRETE POLES

390

(B) HIRE OF BOARDS EQUIPMENT, TOOLS & PLANT ETC.

390

(C) ROLLING STOCK

399

CHAPTER VI
EXECUTION OF WORKS - CONSTRUCTION, OPERATION AND MAINTENANCE
A.

CLASSIFICATION OF EXPENDITURE
DEPARTMENTAL AND BUDGERARY CLASSIFICATION

B.

391 -392

ESTIMATES
ADMINISTRATIVE SANCTION

393

TECHNICAL SANCTION

394 -395

PREPARATION OF PROJECT ESTIMATES

395

GENERAL INSTRUCTIONS FOR PREPARTION OF ESTIMATES

397

EXTENSIONS OF TRANSMISSION LINES OR DISTRIBUTION SYSTEM

398

CONSTRUCTION OF TRANSMISSION LINES IN LICENSED AREAS

399

LUMP-SUM GRANT FOR EXTENSIONS

400

BLANKET GRANT

400

PROCEDURE FOR PREPARATION OF ESTIMATES

401 -407

TIME SCHEDULE FOR EXTENDING SUPPLY TO H.T. SERVICES

408

TIME SCHEDULE FOR EXTENDING SUPPLY TO L.T. INDUSTRIES

409

MAINTENANCE ESTIMATES

410 -416

ESTIMATES-CONFIDENTIAL

417

CURRENCY OF SANCTION

419

SUPPLEMENTAL AND REVISED ESTIMATES AND COMPLETION REPORT

C.

SUPPLEMENTARY ESTIMATES

419

REVISED ESTIMATES

420 -421

COMPLETION REPORT

422 -423

OFFICE OF RECORD OF ESTIMATE

424 -426

TENDER AND CONTRACTS

CONTRACTS

427

ISSUE OF MATERIALS TO WORKS

428

CONTRACT DOCUMENTS

429-431

TENDERS

432 -434

D. EXECUTION OF WORKS
STARTING WORK

435- 436

COMMENCEMENT OF WORK IN ANTICIPATION OF DETAILS ESTIMATES

OF A PROJECT

437

SCOPE OF SANCTION

433

MISCELLANEOUS RULES FOR EXECUTION OF WORKS

PRECAUTIONS FOR PUBLIC SAFETY

439- 4 4 0

TEMPORARY ACCOMMODATION

441 -442

INTERRUPTION TO WORKS

443- 4 4 4

ALTERATIONS IN DESIGN DURING CONSTRUCTIONS

445 - 446

E . COMPENSATIO NS
I. LAND ACQUISITION

447 - 449

II. BUILDINGS UNDER POWER LINES

450

III. PLANTING POST, TREE CLEARANCE, COMPENSATION ETC.

451 - 452

IV. COMPENSATION FOR ACCIDENTS

453

F. ENERGISING OF LINES

454

G . NON - A.P.S.E.BOARD WORKS

455- 456

H . MISCELLANEOUS
POWER LINES OF LICENSEES ON BOARD POLES

457

I. ADVERTISEMENT ON POLES

458

II. OWN YOUR TRANSFORMER SCHEME

458

ACCOUNTS OF WORKS- GENERAL PRINCIPLES

INTRODUCTION

459- 4 6 0

CASH PAYMENTS

461-481

PAYMENTS TO SUPPLIERS AND CONTRACTORS

RECORD OF MEASUREMENT - MEASU REMENT BOOKS

482

CHECK MEASUREMENT

483

REGISTER OF MEASUREMENT BOOKS

484.485

PREPARATION, EXAMINATION AND PAYMENT

486- 487

CONTRACTORS PERSONAL LEDGER

488

BILL FOR TRANSPORT OF MATERIAL

489

INITIAL ACCOUNTS OF WORKS

WORK ORDERS

490

WORK ORDER APPLICATION

4 91

ISSUE OF WORK ORDER

492

INITIAL ACCOUNTS IN THE FIELD

493

CHECK MEASUREMENT

494

COMPLETION REPORTS OF WORK ORDERS

495

CHECK IN THE CENTRAL OFFICE/DIVISIONAL OFFICE

496- 497

REVIEW OF EXPENDITURE ON WORK ORDERS

498- 4 9 9

LEDGERS FOR RECORDING EXPENDITURE

500

CONSTRUCTION AND OPERATION AND MAINTENANCE ACCOUNTS

CONSTRUCTION AND OPERATION LEDGER

501- 504

OPERATION AND MAINTENANCE ACCOUNTS

505- 506

SERVICE CONNECTION COST LEDGER

507

FIXED CAPITAL LEDGER

508

CLEARING ACCOUNTS

509- 517
CHAPTER VII

FINANCIAL STATEMENTS AND RETURNS TO THE CHIEF ENGINEER

RECONCIALATION OF BOOKS

518-521

FINANCIAL RETURNS

522- 523

STATISTICAL RETURNS

524- 525

PROGRESS REPORT OF WORKS

526

OTHER RETURNS - GENERAL & COMMERCIAL

527- 528

ANNUAL COMMERCIAL BALANCE SHEET AND ACCOUNTS

529

CONSOLIDATED TRIAL BALANCES

530- 534

CHAPTER VIII
BUILDINGS
BUILDINGS IN THE ELECTRICITY BOARD

535

PURCHASE AND CONSTRUCTION OF BUILDING

536- 538

INVENTORY OF BUILDINGS, LANDS, AND FIXTURES

539

CALCULATION OF RENTS

540 -542

EXECUTION OF WORKS

543- 548

REMISSION OF RENTS

549

USE OF BUILDINGS

550- 555

I. HIRE OF BUILDINGS

556

II.LEASE OF BUILDINGS

556

DISPOSAL OF BUILDINGS

557

LETTING OUT TO PRIVATE PERSONS

558- 559

TAXES ON BUILDINGS

560- 567

INSPECTION BUNGLOWS

568- 569
CHAPTER IX

RELATION WITH STATUTORY AUDIT -FUNCTIONS OF INTERNAL AUDIT

SCOPE OF AUDIT
ACCOUNTS TO THE ACCOUNTANT GENERAL AND AUDIT INSPECTIONS
DUTIES, RESPONSIBILITIES, POWERS AND FUNCTIONS OF INTERNAL AUDIT

570
571
572

MAJOR OBJECTIVES AND FUNCTIONS OF INTERNAL AUDIT

573

1) DUTIES, FUNCTIONS AND RESPONSIBILITIES OF FA&CCA (AUDIT)

574

2) DUTIES, FUNCTIONS AND RESPONSIBLITIES OF DY.CCA (AUDIT),

574

3) DUTIES, FUNCT IONS AND RESPONSIBLITIES OF S.A.O. (AUDIT)

574

4) DUTIES, FUNCTIONS AND RESPONSIBLITIES OF A.O. (AUDIT)

574

DUTIES, FUNCTIONS AND RESPONSIBILITIES OF ACCOUNTS OFFICER

(INTERNAL AUDIT)

575

POST AUDIT OF EXPENDITURE

576

PROCEDURE FOR INSPECTION AND FOR VOUCHER AUDIT

577

ANNEXURES
I.

INDEMNITY BOND TO BE FURNISHED BY AN INTENDING CONSUMER WHO IS NOT THE OWNER OF

THE PREMISES AND APPLIES WITHOUT THE CONSENT OF THE OWNER.

II.

INDENMNITY BOND TO BE FURNISHED BY AN INTENDING CONSUMER FOR ANY TYPE

OF SERVICE CONNECTION IN ANY GOVERNMENT LAND/POROM BOKE.

III.

INTIMATION OF SANCTION OF SERVICE CONNECTION ESTIMATE.

IV.

SIMPLIFIED WORK ORDER APPLICATION.

V.

ISSUE OF SIMPLIFIED WORK ORDER.

VI.

INITIAL ACCOUNTS FOR THE SERVICE CONNECTIONS RELEASED UNDER SIMPLIFIED

WORK ORDER.

VII

MATERIAL CARD

VIII

STATEMENT OF MATERIAL ACCOUNT TO BE ENCLOSED TO CAPITAL WORK ORDER.

THE ANDHRA PRADESH STATE

ELECTRICITY BOARD
MANUAL
VOLUME I
CHAPTER I
EXTENT OF APPLICATION
This Manual is intended to cover only the special administrative, financial, and accounting
procedure concerning the Electricity Board. The main financial and accounting rules which are
common to all departments are not included in this Code as they are incorporated in the Andhra
Pradesh Financial Code, the Andhra Pradesh Account Code, etc. It also deals briefly with the
administrative and executive functions of the officers in relation to the financial transactions included
in the accounts. The Special rules, relating to statutory inspections also included for the guidance of
the officers of the department.
2. The rules contained in
a) A.P.S.E. Board employees discipline and appeal regulations.
b) A.P.S.E. Board revised conduct regulations.
c) Finalised draft statutory rules to operation subordinate service.
d) A.P.S.E. Board service regulation Part 1.
e) A.P.S.E. Board service regulation Part 2.
f) A.P.S.E. Board service regulation part 3.
g) A.P.S.E. Board revised pension rules.
h) A.P. manual of special pay and allowances.
i) A.P.S.E. Board GPF regulations.
j) The Electricity (Supply) annual Accounts rules 1985
k) A.P.S.E. Board material management manual; are applicable to A.P.S.E. Board.

The rules in the AP Treasury Code and the AP Financial and Accounts Code are binding on
the Electricity Board except in so far as they may be over ridden by express provisions in this
manual.
3. This Manual is to be read in conjunction with the relevant provisions of the Indian Electricity
Act 1910/Electricity (Supply) Act 1948 and the rules thereunder, Workmen's Compensation Act,
Telegraph Act as may be amended from time to time. It does not deal with any technical instructions
or specifications which may be issued by the Chief Engineer/Board although certain quasi-technical
rulings of procedures are included for guidance, and does not attempt to be a technical or construction
code of the department.

CHAPTER II
DEFINITIONS AND ABBREVIATIONS
4.
Unless there be something repugnant on the subject or context, the terms defined in this chapter
are used in this Manual in the sense herein explained.
1) Account Numbers The accounts of electrical undertakings are maintained under
statute Commercial accounting system.
Cost accounts are maintained on the
commercial double entry basis for all transactions.
The divisions of the detailed
cost accounts are denoted by the account numbers assigned to each distinct cost
account.
The account numbers are separate for each block of fixed capital
accounts and for subsidiary accounts under them. By combining the symbol of a
subsidiary account with that of the main group, a complete identification is
secured.
Separate series of account numbers are assigne d to operating and
revenue accounts. A list of account numbers is given in Appendix-II.
2) Administrative Approval This term denotes the formal acceptance by the
administrative department concerned of the proposals for incurring any
expenditure in the Electricity Board on a work initiated by a connected with the
requirements of such administrative departments. Generally the works executed in
the Electricity Board are in the interest of general public and are required for. the
Board itself.
The administrative approval is therefore accorded by the Board or
the officers of the department, to whom, power has been delegated.
3) Appropriation means the amount provided in the budget estimates for a unit of
appropriation or the part of that amount placed at the disposal of a disbursing
officer.
4) Assets The term assets as applied to the Electricity Board comprises mainly the
value of all the Hydraulic and electrical apparatus and appliances, of the power
stations, lands and buildings, transmission, distribution and service lines, as well as
the entire stores in the Board.
It also includes the several amounts due to the
Board from Government departments as well as private individuals or bodies for
services rendered or supplies made together with the balances outstanding against
the Board towards depreciation and other funds or suspense accounts of the
Board.
5) Book TransferThis term is applied to the process whereby financial transactions
which do not involve the giving or receiving of cash, or of stock materials are
brought to account. Such transaction may either affect the books of a single
Accounting Officer, or they may involve operation on the books of more than one
Accounting Officer whose accounts are ultimately incorporated in the accounts of
Board. They usually represent liabilities and assets of Board or the balances in the
various ledger accounts adjusted by way of settlement or otherwise, but they may

also represent corrections and amendments made in cash, stock or book transfer transactions
previously taken into account.
6) Circle Office is the main Revenue and Accounting office of a system or project wherein all
financial transactions affecting the system are dealt with finally. The initial Board accounts are
maintained and compiled accounts rendered to the Chief Engineer and to the Audit Office. The
administrative and commercial work of the system is also attended to in the same office and
submitted to the Superintending Engineer.
7) Chief Engineer means Chief Engineer for Electricity and. the head of the Electricity Department
directly responsible to Board.
8) Clearing Accounts are the accounts of transactions relating to suspense, deposit,
remittance and miscellaneous heads of account.
Charges of a common nature
which have to be allocated to final heads of account in the commercial books are in
the first instance accounted for under clearing accounts.
9) "Contracted Demand" means the demand specified in the Agreement.
10) Conductor means an electrical conductor arranged to be electrically connected to a system.
11) Consumer means any person who is supplied with energy by the department or
whose premises are for the time being connected for the purposes of a supply of
energy with the works of the department.
12) Contingencies (Works)When used in respect of the accounts of works, the
term CONTINGENCIES indicates the incidental expenses of a miscellaneous
character which cannot appropriately be classified under any distinct sub-head or
sub-work, yet pertain to the work as a whole.
13) Contract and ContractorThe term CONTRACT as used in this Manual,
means any kind of undertaking written or verbal, express or implied, by a person,
not being a Board
servant, or by a syndicate or firm, for the construction,
maintenance or repairs of one or more works, for the supply of materials, or for
the performance of any service in connection with the execution of works or the
supply of materials. The term CONTRACTOR means a person, syndicate or firm
that has made such an undertaking, but often its use is restricted to contractors for
the execution of the works or for services in connection therewith.
14) Department The term, when qualified by the prefix "The" is used to indicate
the Electricity Board.

15) Deposit worksThis term is applied to works of construction of repair, the cost
of which is met not out of Board funds, but out of funds from non-Board sources
which may be placed at the disposal of the disbursing officer.
Non-Board works
for which cost including supervision charges as prescribed under the Indian
Electricity Act or the Indian Electricity Rules is recoverable from the parties
interested in them do not however come under deposit works.
16) Sub Account Head means the
lowest
accounting
unit
under which
the
transactions of the Board are recorded in the accounts and also the lowest unit for
which figures are given in the budget estimates.
17) Distributing main means the portion of any main with which a service line is, or is
intended to be immediately connected.
18)Division as applied to technical or executive unit is the charge of the Divisional Electrical
Engineer and as applied to Accounts, revenue or financial matters in the system is the charge
of the Central Revenue and Accounts Office The Central Office.
19) Electric Supply line means a wire conductor or other means used for conveying, transmitting
or distributing energy together with any casing, coating, covering, tube, pipe or insulator
enclosing, surrounding or supporting .the same or any part thereof, or any apparatus
connected therewith for the purpose of so conveying, transmitting or distributing such energy.
20) Superintending Engineer This term is applied to an officer in charge of the
administration of power system or project.
21) Expenditure Charged on the Revenues means expenditure which is not subject to
the vote of the Legislative Assembly.
22) Final payment.means the last payment on an account made to a contractor on
the completion or determination of his contract and in full settlement of the
account.
23) Grant means the amount in respect of a demand for grant.

24) High Tension.-Supply of electrical Energy at 11, 33, 132 & 220 KV is said to
be of High Tension in the Electricity Board.
25) Intermediate payment is the term applied to a 'disbursement of any kind on a
running account not being the final payment. It is made in respect of work done or
supplies made by a contractor and duly measured or certified.
Such a payment
may or may not be for the full value of work or supplies and is subject to the final
settlement of the running account on the completion of the contract for the work
or supplies.

26) Issue rate.This term denotes the cost per unit in respect of each lot of an
article borne on the stocks at a valuation, for the purpose of calculating the amount
creditable to the stock account by charge to the account or service conc erned when
any quantity of that lot of the article is issued from stock.
27) Liabilities.This term includes payment due to be made by the department
towards materials purchased or for services obtained either from other
Government departments or private bodies or individuals as also the advance
payments received in respect of works, or services required of the department or
amounts deposited as earnest money for securing continuity of service or for other
purposes.
When used in respect of accounts of works, this term includes all
anticipated charges which are adjustable as final charges but have not been paid
regardless of whether or not, they have fallen due for payment, or having fallen
due, have or have not been placed to the credit of the persons concerned in a
suspense head subordinate to the account of the work concerned.
28) Licensee means any person or body licenced under Part II of the Indian Electricity
Act to supply electrical energy.
29) Low tension.Supply of electrical energy at 415 volts or 240 volts is said to be
of low tension in the department.
30) Main means an electric supply line through which energy is or is intended to be
supplied by the department to the public.
31) Major estimate is the term applied to the estimate for a work when the sanctioned
amount of works expenditure exceeds Rs.10,000.
This term is also applied, for
the sake of convenience to the work itself.
32) Group head means a main head of account for the purpose of recording and classifying the
receipts and disbursements of revenues in the accounts of Board.

33) Market rate used in respect of an article borne on the stock accounts at a particular place, this term
indicates the cost per unit at which an article, or an article of similar description can be
procured at a given time from the public market suitable to the place for obtaining a supply
thereof. This cost should be inclusive of carriage and incidental charges and may even include
a reasonable provision for wastage where this is inevitable.
34)Detailed account head means a head subordinate to a Group head.
35) Minor estimate is a term applied to the estimate for a work when the sanctioned amount of the
works expenditure does not exceed Rs.l0,000. This term is also applied, for the sake of
convenience to the work itself.

36)Reappropriation means the transfer of savings in the appropriation for a unit of appropriation
where it is not required, to meet excess expenditure anticipated under another unit.
37) Running account is a term applied to the account with a contractor or a consumer when payment
for work or supplies is due to or from him at convenient agreed intervals subject to final
settlement of the account on the completion or determination of his contract.
38) Scheme is a proposal or plan for generation, transmission or distribution of electric
energy. Large schemes under investigation or construction are called projects.
39) Service line means an electric supply line through which electrical energy is or
intended to be supplied by the department from the distributing main to consumers.
40) Suspense Accounts.This term is applied primarily to certain heads of account,
falling under the minor head 'Suspense' of a major head of expenditure, which are
reserved for the temporary passage of such transactions as must at once be taken
to the account of the sanction of grant concerned but cannot be cleared finally
either because the relevant payment, recovery, or adjustment is awaited, or
because it is necessary to keep an effective watch over the values of any stock
materials, until their final disposal.
The charges under a suspense account are
taken in enhancement of the charges under the
major head
of expenditure
concerned and the receipts in reduction thereof.
41) System means an electrical system in which all the conductors and apparatus are
electrically connected to a common source of electrical supply or distribution.
A
system while under construction is usually called a project or a scheme.
This term
is also applied for the sake of convenience to the administration of the system as a
whole.
42) Tariffs means rates or charges for energy supplied to consumers. It also covers the
general methods of charging.
43) Technical sanction. This name is given to the order
sanctioning a properly detailed estimate of the cost of
maintenance proposed to be carried out in the Electricity
sanction can only be accorded by such authorities of the
has been delegated.

of competent authority
construction, repair or
Board.
Ordinarily such
Board to whom power

44) Unit of appropriation means the lowest account or detailed budget head for which
specific appropriation is placed at the disposal of the spending authority.
45) Voted expenditure means expenditure
Legislative Assembly.

which

is

subject

to

the

vote

of the

46) Work includes electric supply lines and any buildings machinery or apparatus
required to supply energy.
The term 'work' when by itself is used in a
comprehensive sense, applies not only to works of construction or repair but also
to other individual objects of expenditure connected wit h the supply, repair and
carriage of tools and plant, the supply or manufacture of other stores or the
operation of a workshop.
47) Work order.-This term is applied to an order which contains a description and
an estimate of cost of a proposed work and also conveys the executive approval to
proceed with it. It is issued from the Divisional Office at the instance of an officer
not below the rank of an Assistant Divisional Engineer and is usually in respect of
a small work or a distinct unit of a large one.
48) Works .outlay and works expenditure.These terms are used to indicate respectively the
capital charges and the expenditure on special services connected with the construction, repair and
maintenance of works. They do not include the cost of the general services, tools and plant and
establishment or any charges not taken to final heads of account but kept under one of the suspense
accounts.

Abbreviations.

I. S. S. stands for Indian Standard Specifications.

H.P. stands for Horse Power.
H.E. stands for Hydro-Electric.
H. T. stands for High Tension.
K. V.A. stands for Kilovolt ampere.
K. W. stands for Kilowatt.
K. W.H. stands for Kilowatt hour.
L. T. stands for Low Tension.
M.R. T. stands for Meter and Relay test.
A.P.T.C. stands for Andhra Pradesh Treasury Code.
A.P.F.C. stands for Andhra Pradesh Financial Code.
A.P.S.E.B. stands for Andhra Pradesh State Electricity Board
N.M.R. stands for Nominal Muster Roll.
P. O. C. C. stands for Post Office Cash Certificate.
R.P.M. stands for Revolution per minute.
S.I.B. stands for Stores Issued Book.
S.R.B. stands for Stores Received Book.
M.R.R. stands for Meter Reading Registers.
P. A. A. stands for Private Accounting Agency

CHAPTER III
ORGANISATION DUTIES AND ROUTINE
SECTION A.
5.
The Andhra Pradesh State Electricity Board formed on 1st April, 1959 under the
Electricity Supply Act 1948 as a successor to the erstwhile Electricity Department of the
Government of Andhra Pradesh. Since then it has been functioning as the principal
supplier of Electricity in the State of Andhra Pradesh. The Board is charged with the
statutory obligation of promoting the coordinated development of generation, supply and
distribution of electricity in an efficient and economic manner.
6.

(i)

The activities of the Board are confined to investigation, design, construction

and maintenance of works relating to Hydro Electric schemes or thermal schemes,
transmission and distribution lines and other equipment including buildings required for
the administrative purpose of the Board which are controlled by the Engineering
Branch.

(ii) The sale of power in bulk and also in retail in the state of Andhra Pradesh and the
assessment and collection of the revenues of the Board. The assessment and collection
of revenue in the Board as well as the receipts and disbursement and the accounts
relating to the execution of works are controlled by the Accounts Branch under the
immediate supervision of the Superintending Engineer.
7.
Both for the construction and the development of Project or scheme
it is often
necessary to carry on some experiment or research and propaganda to stimulate the use of
Electricity; but the activities in this respect should be strictly limited to those essential for
the purpose and should not extend beyond recognised precedents except with the special
approval of Board.
8.
Hydro and Thermal-Electric schemes or projects in the Board have been declared
to be commercial undertakings. The accounts are all kept by the Superintending
Engineer's Office on purely commercial lines and for each scheme annual commercial
accounts also are drawn up as far as possible in the model forms prescribed in Annexures
IV and V to the Indian Electricity Rules, 1956. The object of these accounts is to bring
out the true results of the working of the ele ctrical undertakings. The annual commercial
accounts are audited by the staff of the Accountant-General during local audit inspections
and forwarded with the inspection report to the Chief Engineer.

SECTION B
OFFICERS AND THEIR DUTIES
9.
Recruitment of Officers, Scales of Pay, allowances, advances, leave, etc.: The
rules relating to the recruitment of officers and subordinates and the scales of pay and allowances
admissible to them are contained in the A.P.S.E. Board service regulations.
I. ZONAL CHIEF ENGINEER
10.
The Zonal Chief Engineer is the Chief Executive in the zone and is Chief Adviser
to the Board in the development and achievements of Board's objectives.
He is
accountable to the Board for all the functions.
The Zonal Chief Engineer is responsible
for efficient, effective, integrated and economical functioning of the organisation in the
zone with regard to distribution, sale of power, achieving return on assets, deployment of
man power, proper utilisation of materials, etc. as per policies laid down by the Board,
keeping in view the long range objectives and plans.
The Zonal Chief Engineer shall
coordinate flow of materials to various points in the circles under his control optimising
inventory ensuring efficient use of materials by suitable
planning, indenting, watching
receipts and issues, deploy man power to extract maximum output as per policies laid
down by Board, maintain best industrial relations with the employees by following Board's
policies in service matters, welfare measures, Coordinate the works of Superintending
Engineers of the circles under his control, guide them and closely monitor various
activities with reference to transmission, distribution, consumer servicing, billing and
revenue collection.
11.

The areas to be covered are :

a)

Sale of energy and achievements of targets in release of services, revenue billing

and collection of revenues, Review of Stuck-up and burnt meters and ensuring
prompt replacement with special emphasis on high value services. Review and
ensuring prompt and effective disconnections including dismantling of services
which are continuously under disconnection for more than 3 months as per
B.P. Ms.No. 151, dt: 25.8.1993 and as per clause 26.10 of Terms and Conditions of
supply.
Identifying area where pilferage is prevalent and taking steps to eradicate the same
by arranging continuous raids and prosecuting the offenders.
Ensuring review of meter readings, attending to exceptional on top priority with
special emphasis on high value services.
Drawing up a programme and implementing it for quick realisation of arrears
of revenue.
Ensuring hundred percent collections of current month demand raised and at least
15% of the arrears in each ERO per month.
10

b)

Operation and maintenance of 33 KV, 11 KV, L.T Lines, Sub-stations, and

Distribution and Power transformers. Ensuring scheduled patrolling of
lines and special patrolling consequent to tripping pre-monsoon
inspections, timely tree clearances and rectification of faults for total
avoidance of breakdowns. All equipment at all sub-stations to be kept in
trim condition and properly maintained as per schedules.
Station batteries
along with all protective features are to be ensured for providing protection
to lines and equipment.
Auxiliaries such as Fans, Pumps, O.L.T.C Gears,
Compressors (where available) are to be in working condition always.

c)

- System improvements, Review of low voltage pockets, and peak readings

reached on lines and power transformers and making proposals, for enhancements,
new sub-stations, installation of capacitor banks and AVBs etc. Also proposals
towards reduction in system losses are to be made keeping system configuration in
view.

d)

Construction works such as minor and major extensions.

e)

Rural electrification and urban extensions.

f)

Constant review of failure of equipments and follow up of repairs and also

to take steps towards avoidance of failures.

g)

Conduct District-wise, Division-wise, sub-division wise, selection-wise, 11

KV feeder-wise, and Distribution transformer-wise energy audit, arrive at
line losses, and take remedial actions to plug the sources of losses and
reduce them.

h)
i)

12.
a)

Procurement of decentralized materials for works.

Budgeting and budgetary control, compilation of accounts in the Zone, pre-audit.

j)

Implementing policies, objectives and programmes set up by the Board,

monitoring progress there on and reporting to Board.

k)

See that accidents are avoided by reviewing all cases and ensuring that remedial
actions are taken.

In order to achieve the above objectives, the following statutory functions are prescribed.
Inspection of Field Offices.
i)

Inspection of each circle office once in a year.

ii)

Inspection of any one Division Office in each circle in a year selecting sub-optimal
performing division.

iii)

Inspection of any one sub-division office in each circle in a year selecting suboptimal performing Sub-division.
11

iv) Inspection of any one Section Office in each division in a year in respect of review of
meter readings, prompt operation of Disconnection lists, maintenance of
distribution transformers, and power transformers, review in interruption registers,
records of services, L.T. Layouts, accounting of Demand Drafts, work order closing,
fuse off calls registers, etc.
v) Inspection of Electricity Revenue Offices: One ERO in each Circle in a year (A critical
Review of all activities). Monthly review at his Headquarters on demand Vs.
Collection and Clearance of arrears, etc.
b)

Inspection of SPM sheds : Once in a year.

c)

Inspection of District Stores: Once in 6 months for disposal of unserviceable and

obsolete material for general upkeep of stores and accounts etc.

d)

Inspection of Sub-Station:
i)

e)

f)

13.

33KV Sub-station, wherever repetitive failure

Transformers and other major equipment occurs.

Review of meter reading registers:

L.T. High value services and all Industrial services
H.T. Services with a CMD of less than 1000 KVA
H.T. services with a CMD of 1000 KVA and above

:
:
:

of

Power

Once in a year
Half yearly.
Quarterly.

Inspection of H.T Services:

i)
Above 4 MVA - Once in a year and whenever abnormalities in
metering including failure of metering equipment are reported
ii)
Others : Whenever repetitive complaints are received.
Yard Sticks:
The following yard sticks are prescribed for reasonably good performance.

a)

Distribution Transformers
failures.

Reducing the failure rate

By 5% per annum and gradually
reduce to a minimum of 10%.

b)
c)

L.T Revenue arrears

33 KV breakdowns

:
:

Less than one month's demand.

One per year per feeder.

d)

11 KV breakdowns

Not more than 4 per year per feeder

e)

Equipment failures, capacitor

banks, Power Transformers,
Switch Gear

Nil

f)

Stuck-up meters at L.T Services

Not exceeding 1% at any time.

12

g)

Burnt meters

Nil

h)
i)

H.T Metering defects

T & D Losses

:
:

To be rectified within 7 days.

15% over an year to start with and
gradually reduce thereafter.

j)

Collection of L.T Revenue

100% of current demand plus

15% of arrears.

k)

Collection of H.T revenue

100% and no arrears except those

involved in litigation and installments.

II. CHIEF ENGINEER (T.L. & S.S.)

14. The Chief Engineer (T.L & SS) is accountable for Board for construction of Transmission lines
and Substations of 220 KV and below, and also responsible for operation and maintenance of EHT
Substations and lines. The following working instructions are issued for effective functioning.
a) The Chief Engineer (TL&SS) will be in charge of the O&M of all EHT lines and
sub-stations and also the construction of Transmission lines and sub-stations of
220 KV and below.
b) Even in respect of 400KV lines and sub-stations while the execution of lines
and sub-stations will be handled by the Chief Engineer 400 KV, they should
assist the Chief Engineer 400 KV in preliminary works pertaining to their area
till the lines and sub-stations come up for execution.
c) The Chief Engineer (TL&SS) should first concentrate on the inspection of lines
and substations to ensure that the preventive maintenance is being carried out
as per norms. He should take immediate action whenever there is any slippage
in this regard. He should inspect each EHT sub-station in a year.
d) The Chief Engineer (TL&SS) Circles are already getting the maintenance works
done on contract in places where there are no departmental organisation. The
Chief Engineer (TL&SS) should review the arrangements and take necessary
action so that the periodical maintenance of lines and sub-stations are carried
out timely and arrangements made for attending to emergencies are effective.
e) At present some of the EHT sub-stations are under the control of Operation
sub-division/Divisions. The Chief Engineer (TL&SS) should ensure that these
are taken over at the earliest by the respective TL&SS divisions.
f) The Chief Engineer (TL&SS) should review the availability of spares and T&P
for the lines and sub-stations to cater to the needs of at last six months and
come up with proposals to the Chief Engineer (Transmission) for their
procurement immediately.
g) The Chief Engineer (TL&SS) should arrange for pre-monsoon inspection of all
lines in order of priority as per the check lists already available and to get the
defects rectified on war-footing.
13

h) The Chief Engineer (TL&SS) should ensure that O&M estimates are prepared without any
delay and budget proposals are sent under intimation to Chief Engineer (Transmission).
i)

The Chief Engineer/Zones should extend all the help that is needed to ensure maximum
availability of lines and sub-stations equipment so that the consumers are effectively
served. This should be done particularly during emergencies without any reference to the
jurisdiction problems.

j)

Instructions are issued separately creating 'TASK FORCE' who will periodically go
round the sub-stations and suggest to the Superintending Engineer (TL&SS) the points on
which urgent action is needed so that Superintending Engineer (TL & SS), who is
otherwise busy on Operational urgencies can take remedial action.

k) The Chief Engineer (TL&SS) should give suitable instructions that the outages of Lines
and equipment are promptly reported to them so that they can monitor the rectification's.
He should inspect the spot of breakdown wherever major rectification was done, to
avoid repetitive nature of such breakdown.
1) The Chief Engineer (TL&SS) should be in touch with Chief Engineer (Power Systems)
and Load despatch to ascertain the system conditions and effectively monitor the loads
keeping in view of the instructions issued from time to time.
m) Inspection of EHT sub-stations in the Zone whenever major equipment failure or maloperation of protective relay occurs.

III. SUPERINTENDING ENGINEER (ELECTRICITY SYSTEM)

15.
The administration of an Electricity Supply System in a district or a project will be
in-charge of a Superintending Engineer.
The Superintending Engineer is responsible to
the Chief Engineer for the administration and general professional control of the entire
system and of the officers of the Board sub-ordinate to him. He is also responsible for the
efficient management of the undertaking as a commercial concern and in accordance with
the commercial policy laid down by the Board. He will be responsible for the commercial
propaganda and all other work carried out in the interests of popularizing the use of
Electricity.
16.
The Superintending Engineer is empowered to order transfers of Engineering
Establishment upto the cadre of Assistant Divisional Engineer's and provincial
Establishment upto the cadre of Junior Accounts officers with in his jurisdiction.
The
Superintending Engineer will have full powers towards punishments to 'O&M' or
construction establishment for whom he is the appointing authority.
The Superintending
Engineer is also competent to award punishments to O&M or construction establishment to
whom the Divisional Engineer is appointing authority, if Superintending Engineer has
finalized the enquiry report of Divisional Engineer/Enquiries. He shall also exercise such
powers over the provincial staff as are delegated to him under the Statutory rules.

14

17.
He will review the registers of financial irregularities and commercial work done
and will bring to notice cases of incompetence or other disqualification for public duties
and in like manner all instances of extraordinary zeal and ability. He will further exercise
such powers of punishment, promotion, and control as are conferred on him under the
statutory rules.
18.
It is the duty of the Superintending Engineer to inspect the important works in his
area, to satisfy himself that the system of management is efficient and economical and that
the instructions of the financial branch as regards works, operation, stock and accounts are
strictly observed and that the executive and administrative work of the system is
satisfactorily performed.
19.
He shall satisfy himself that the staff employed (Provincial as well as work
charged) is actually necessary and adequate. He will exercise concurrent control with the
Senior Accounts Officer and ensure that the subordinate officers watch carefully the
expenditure on works, operation and maintenance expenses, growth of load and sales of
electrical energy in the area under their control.
20.
When submitting to the Chief Engineer any report, design or estimate,
Superintending Engineer will invariably state his own opinion and recommendation.

the

21.
He is responsible for the engineering features of design and the rates in estimates
prepared or sanctioned by him.
22.
The Superintending Engineer is responsible for reporting without delay the
probability of any excess over estimates not within his powers of sanction and should
arrange for prompt revision of the estimates whenever necessary.
23.
In all accident cases the Superintending Engineer has to critically analyse the
detailed investigation reports submitted by the Divisional Engineer/Assistant Divisional
Engineer and furnish his specific remarks discussing remedial measures to be taken both
administratively and technically in order to prevent reoccurrence of such accidents along
with compensation proposals, if any within 30 days from the date of accidents. The
Superintending Engineer should immediately report to the Chief Engineer any serious loss
of immovable property caused by any accident or unusual occurrence within his
jurisdiction.
24.
Immediately after work is finished the Superintending Engineer will arrange to
close its account and prepare the completion report if required by the rules. In this
connection it will be his duty to see that the works are not protracted beyond a reasonable
time and the completion reports are not unduly delayed.
25.
The Superintending Engineer will be in general charge of the purchase of stores
and their disposal within his limits of his powers and subject to stores purchase rules and
instructions issued from time to time.
26.
All interruptions of large works in progress or serious stoppage to Electrical
power service should be reported to the Chief Engineer by the Superintending Engineers
according to the orders which may be issued by the Chief Engineer from time to time, the
classes and probable durations of service interruption being duly explained.
15

27.
While the Senior Accounts Officer of the circle will be responsible for the direct
supervision of all accounting work relating to the undertaking and for all receipts and
disbursements, and will be in entire and direct charge of the operating and revenue
accounts of the undertaking.
The Superintending Engineer will retain his general
responsibility for the financial results shown and will exercise general supervision over the
Senior Accounts Officers work in relation to them. The Senior Accounts Officer will also
act as a general Personal Assistant to the Superintending Engineer.
28.
The Superintending Engineer should generally supervise and control the correct
assessment and realization of such revenue as is assessed or collected in the electric system
including the revenue due to the Government. The Senior Accounts Officer will be
responsible for the detailed assessment and collection of the revenue and shall maintain
such records and accounts for the purpose as may be prescribed.
Note :~The Superintending Engineer will decide all cases of doubt involving technical
interpretation in the matter of billing for energy supplied. If the decision involves a
deviation from any rule prescribed by Board, orders of the competent authority
should be taken. When metering is in dispute, however, the case will be dealt with in
accordance with the provisions of the terms and conditions of supply notified by the
Board from time to time.
29.
The formation of the accounts and revenue office or the Circle office and the
controlling organisation of the system is intended for intensive and effective internal
control and to relieve the Superintending Engineer of the bulk of the accounts, revenue
and allied financial work, giving him the necessary help and advice for the financial
administration of the system.
The Superintending Engineer is however responsible for
seeing that the work of the Circle office is efficiently performed and controlled by the
Senior Accounts Officer and that the field officers observe the instructions promptly.
30.
He shall personally review the monthly Financial progress reports on the operation
of the various undertakings and will comment on any marked variation in revenues and in
operation or maintenance expenses.
31.
The Senior Accounts Officer and the Superintending Engineer should assist each
other in rendering the management of departmental accounts as perfect as possible.
To
this end, during inspections, the Superintending Engineer or the Senior Accounts Officer
will examine the registers and other account and measurement books, the mode of
preparation of estimates, Contractor's accounts and agreements, the system of recording
plans and papers and office work generally.
He is expected to communicate freely and
personally with his officers and to advise them in the performance of their duties.
32.
The Superintending Engineer shall
review Meter Reading Registers of the
following category of services and shall take immediate action to safeguard the Board
revenues.

16

i)

ii)

L.T Services (which are not high value)

Cat. II, I & VII

Annually each section

L.T high value services and all industrial

services

Half yearly

iii)

H.T services with a CMD of less than

1000 KVA

Quarterly and check readings

for 10 services per month.

iv)

H.T Services with a CMD of 1000 KVA

and above

Check readings for all services

in one year.

33.
The Superintending Engineer shall review the following exception reports
generated by the Private Accounting Agency/In-house computer, if the service is repeated
more than three times in a year and shall take appropriate action to safeguard the Board
revenues.
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
x)

Disconnected services showing progressive readings.

Negative readings.
Meter stuck up (H.T and L.T)
Meter burnt
Services not existing (HV)
Meter changes
Low PF in case of H.T services.
Maximum demand low or high in case of H.T Services.
Unmetered due to CT/PT or meter defects in H.T Services.

34.
The Superintending Engineer shall ensure that the High Value services under
disconnection for more than 4 months are dismantled after due procedure..
35.
The Superintending Engineer should conduct district wise, division wise, sub
division wise, section wise, 11 KV feeder wise, and distribution transformer wise, energy
audit, arrive at line losses and take remedial actions to plug the sources of losses and
reduce them.
Inspection of Offices and other than offices
a) Inspection of each division office .. Once in a year)
b) Inspection of Electricity Revenue Offices .. One ERO per month
c) Inspection of SPM sheds .. Once in six months
d) Inspection of 33/11 KV sub-stations .. Once in a year
e) Inspection of District Stores ... Once In Three Months
17

f) Inspection of H.T. services with CMD of

i) above 1000 KVA& upto 4 MVA

Once in a year and whenever

abnormalities in metering including failure of
metering equipment are reported.

ii) Others

Whenever repetitive complaints are

received.

IV. SUPERINTENDING ENGINEER (TL&SS)

36.
The Superintending Engineer (TL&SS) will be in charge
Maintenance of all EHT lines and sub-stations of 220 KV and 132 KV.

of

Operation &

a) The Superintending Engineer (TL&SS) should inspect the lines & sub-stations
and ensure that the preventive maintenance is being carried out as per norms.
b) He should ensure that the EHT sub-stations under the control of operation
sub-divisions are taken over at the earliest by the respective TL&SS divisions.
c) He should review the availability of space and T&P for the lines and sub
stations to cater the needs of at least 6 months and come up with proposals to
the Chief Engineer/TL&SS for their procurement immediately.
d) He should arrange for pre-monsoon inspection of all lines in order of priority
as per the check lists available and to get the defects rectified on war footing.
e) He should ensure that Operation & Maintenance estimates are prepared
without delay and budget proposals are sent to Chief Engineer/TL&SS.
f) The Superintending Engineer (TL&SS) should test check of routine patrolling
of 25% of the EHT lines once in 12 months.
g) Inspection of-

(i) EHT Lines

Inspection of spot of break down

wherever major rectification was done to
avoid repetitive nature of such break
down.

(ii) Inspection of EHT sub-stations Once in quarter

18

V. SENIOR ACCOUNTS OFFICER

ZONAL OFFICE:
37. The Senior Accounts Officer, Zonal Office is responsible for
a) Preparation of Revenue and Capital Budgets of the Zone.
b) Efficient Revenue Administration and control over expenditure.
c) Accountability for the total revenue and expenditure.
d) Monitoring the performance of both capital and O&M expenditure.
e) Compilation of Accounts including annual accounts in the Zone.
f) Review of Revenue receipts with reference to the budget estimate and review
of arrears of Current Consumption charges etc.
g) Verification of stores and materials in the Zone.
CIRCLE OFFICE:
The Senior Accounts Officer will work under the overall supervision of the
Superintending Engineer. He will have complete control over the Expenditure and Revenue
Branches of the Accounts Organization of the circle. He will function as Financial Adviser
to the Superintending Engineer, both in Revenue and Expenditure matters and assist the
Superintending Engineer to ensure the efficient working of the Circle Organization.
The Senior Accounts Officer in an operation circ le will be incharge of Circle accounts
(both expenditure and revenue) and will be responsible:i)

EXPENDITURE:
a)

For the correct maintenance of accounts and rendering monthly accounts

promptly to the R.A.I.A.O. and Financial Advisor & Chief Controller of
Accounts under his signature.

b)

For the prompt submission of all financial returns to Board and Financial
Advisor & Chief Controller of Accounts under his signature, particularly
expenditure schedule, Financial progress reports and DCB Statements.

c)

The Sr. Acc ounts Officer will check and pass all
Rs.30,000/-.

d)

While the Accounts Officer (Expr.) will draw cheques upto Rs.50,000/cheques above Rs.50,000/- will be signed by the Senior Accounts Officer
without limit relieving the Superintending Engineer from the responsibility
of passing bills and drawing cheques.

e)

The Senior Accounts Officer will have overall control over all branches of
accounts of the circle (viz). Revenue, expenditure including stores
accounts.
19

payments exceeding

ii)

REVENUE:
a)

The Senior Accounts Officer is responsible for correct assessment and

prompt realisation of revenues of the circle. He should pay special attention
for application of correct tariff rates to all services with a view to eliminate
short billing etc. by arranging effective internal checks. He should arrange to
obtain meter reading registers, test reports promptly from the field and arrange
for issue of Current Consumption bills on due dates and ensure that all services
are billed without default.

b)

H e should ensure that H.T bills are issued by 26th of the month for 1 MVA
and above and on 1s1 of succeeding month for below 1 MVA services. A
monthly return of bills issued shall be submitted to Financial Advisor &
Chief Controller of Accounts.

c)

He will review all cases of arrears outstanding for more than one month in
the case of H.T. He will review consumption of H.T consumers monthly
with reference to test reports, change of meter, connected loads and
additional loads, etc. and more than two mon ths in the case of L.T Services.

d)

He should arrange for the review of all cases of inadequacy of consumption

deposits and arrange for their prompt collections.

iii).

INSPECTIONS:
The Senior Accounts Officer will inspect the Division Offices/Sub-Divisions and
Sections and Electricity Revenue Offices as below.

a)

Division Offices
(Only in the case of Divisions
where accounts are maintained)

twice in a year

b)

Sub-Division and Section Offices

once in a year

c)

Electricity Revenue Offices

one ERO per month

During the course of inspections he should check whether the accounts and records
are maintained on proper lines, paying particular attention to the maintenance of
stores accounts.
Copies of Inspection reports should be sent to the Superintending
Engineer/Financial Advisor & Chief Controller of Accounts specifically pointing out
grave financial irregularities and lapses and suggest steps to be taken for early
regularization of lapses and irregularities.
20

iv).

POWERS:

The Senior Accounts Officer will have overall control of the Accounts personnel in the
circle. He will be the countersigning authority for the tour and transfer T.A bills of
Assistant Accounts Officer and Accounts Officer. He will submit his tour programmes and
T.A bills to Superintending Engineer for approval and counter signature. He will be the
reporting officer in respect of Annual Appraisal reports of Accounts Officer
The Senior Accounts Officer may purchase stationery articles not exceeding Rs.50/- in
each case and incur contingent expenditure not exceeding Rs.25/- at a time.
v).

GENERAL:
a) The Senior Accounts Officer will be responsible for the reconciliation of all
remittances (Revenue and Expenditure) made into the branches of the banks.
He
will also reconcile the cheques drawn by himself and by others of the circle. He
should obtain necessary statements from the banks daily and ensure that all
cheques and DDs received are brought to account.
He should pay special
attention to audit objection, inspection reports of Accountant General and Internal
Audit and arrange for their clearance very promptly.
b) The Senior Accounts Officer should review the initial accounts of the
field and
ensure their correct maintenance and will watch the timely closing of work orders.
He will also be responsible for preparation of the annual accounts at
Circle level
and for prompt submission to Audit and to Head Quarters.
c) The Senior Accounts Officer should
complaints and arrange for prompt action.

give

prompt

attention

to

consumers'

d) The Senior Accounts Officer should arrange for timely supply of adequate
quantities of forms, stationery, ledgers, registers, receipt books, meter reading
registers etc., to all offices.
e) The Senior Accounts Officer is responsible for seeing that the accounts of the
system are not allowed to fall in arrears.

VI. ACCOUNTS OFFICER (EXPENDITURE)

38. As a quasi-commercial concern, the transactions of the Electricity Board demand an effective
system of internal administrative check conducted by an Officer of the Circle Office with an intimate
knowledge of its working and with better information than that which can be derived from mere
compiled accounts and documents. The Accounts Officer (Expr.) is therefore, appointed in the
Circle Office for controlling accounts.

21

39.
The Accounts Officer (Expr.) shall be with sound
administrative office control.

experience of the accounts and

40.
The Accounts Officer (Expr.) will be responsible for the direct supervision of all
accounting work relating to the undertaking and for all receipts and disbursements.
He
will be in entire and direct charge of expenditure of the undertaking.
41.

His main functions are broadly classified below:i)

ii)
iii)

Financial adviser to the Superintending Engineer.

Accounting and disbursing officer of the Circle Office Establishment.
Officer in charge of the internal checks of financial transactions incorporated in the
accounts.

42.
The Accounts Officer (Expr.) while being under the administrative control of the
Superintending Engineer renders accounts. to the Financial Advisor & Chief Controller of
Accounts through the Superintending Engineer and should act on Financial Advisor &
Chief Controller of Accounts instructions in all Audit and Accounts matters in so far as
they do not interfere with commercial accounts, and principles.
He shall have the status
and the general powers of an Assistant Divisional Engineer in addition to others approved
by competent authority.
43.
44.

He will have full administrative control over the Circle Office Accounts.
The duties of the Accounts Officer (Expr.) will be
(i)

to supervise and be responsible for the maintenance of financial accounts, cost

accounts, and other statistical data, other than purely technical, required by the
Board;

(ii)

to supervise the office routine generally and be the financial adviser to the
Superintending Engineer in all matters affecting the system;

(iii)

to supervise the work of the priced accounts of stores maintained. He will check
the stock accounts including physical verification of stores wherever convenient and
call for and deal with any excesses or deficits brought to light during the annual
stocktaking;

(iv)

to assist and co-operate with the field officers (Divisional Engineers) in tracing
and rectification of all wastages and leakages including those arising from
mismanagement or negligence or oversight and report on all such items to the
Superintending Engineer.

(v)

to take charge of budgetary control including the preparation of the budgets,

their reconciliation with actual results and any subsequent enquiry resulting therefrom;

(vi)

to see that sound financial and accounts organisation is maintained throughout

the circle,
to advise on the financial aspects of all important contracts;
to safeguard against fraud; and

(vii)
(viii)

22

45.
To ensure a financially sound administrative organization the following test checks
may be conducted by the Accounts Officer (Expr.) in respect of facts which are
incorporated in the accounts books and which form the basis for proper expenditure. The
checks will include amidst other items:
Inspection of imprest cash and petty purchases from imprests, occasional inspection of
stores where discrepancies are suspected. Such checks will preserve the moral influence and strength
of the organisation as a whole.
46.
The Accounts Officer (Expr.) should present through the Superintending Engineer
a clear analysis of the financial position of the undertaking as a whole so that the
management may promptly take steps to remedy any weakness in the field organisation.
47. He will be responsible for the efficient working of the various sections of the Central
Office comprising, Cash, Stores, Costing, Routine, Audit and the General section dealing
with the payment and Travelling Allowance bills and also the stores and Work bills.
He
will
co-ordinate
the work of various sections and satisfy himself that all the accounts,
records and ledgers are maintained up to date, that all the priced ledgers of stores are
correctly maintained. He shall report on all outstanding and important points to the
Superintending Engineer.
48.
It shall be his duty to report on all excess over estimates, deviations from the rules
and assist in taking steps for regularisation.
He shall see that all audit requirements are
met in the maintenance of accounts and shall obtain orders of the Superintending Engineer
in case of difference of opinion with the Audit Department.
49.
It will be his duty to satisfy himself that regulations as regards works, stock and
accounts are strictly observed; to watch and compare the rates paid for work and bring to
the notice of the superior officer any economies seen from the accounts to be possible.
50.
He will be responsible for the correctness of the original records of cash and
stores, receipts and expenditure and for submission of complete vouchers from the
information supplied by the Field.
51.
He shall review the ledgers and registers periodically and satisfy himself that they
are maintained neatly and up-to-date.
52.
He shall be responsible for the punctual rendering of the accounts of the circle as
separately required by the Financial Advisor & Chief Controller of Accounts.
53.
The Accounts Officer (Expr.) is responsible for seeing that the accounts of the
system are not allowed to fall into arrears; but if arrears or confusion arise he shall report
to the Superintending Engineer with his recommendations for such action as is needed.
54.
Claims of all kinds of Circle Office Establishment except those for petty payments
to be made out from imprest will be checked in the Circle Office and paid by cheques.

23

NOTE:
1) The Accounts Officer (Expr.) will draw pay bills of all staff of the Circle
Office Establishment
and will be responsible for the maintenance of service
books, leave accounts, etc.
He should see that the sanctioned scales are not
exceeded without proper authority.
All travelling allowance bills will be checked and passed by him provided they are
countersigned by the Controlling Officers.
2) All others bills exceeding Rs.2500 e.g., Bills of suppliers for stores, etc.,
Contractor's bills on running account upto Rs.30,000 will be checked in the
Circle Office and paid by him. The check shall be with reference to the usual
rules of check measurement, agreement, Local Purchase Orders and sanctioned
estimates, etc.
3) The Accounts Officer (Expr.) should submit to the Superintending Engineer a
monthly return of outstanding bills (both receipts and disbursements) delayed
beyond the time limits prescribed with brief explanations for the delay and
steps taken to clear the outsta nding items.

55.
The Accounts Officer (Expr.) of the Circle is generally responsible (under the
orders of the Superintending Engineer) not only for the financial regularity of the
transactions of the whole Circle but also for the maintenance of the accounts of the
transactions correctly in accordance with the rules in force.
He is further required to
submit the accounts to the Financial Advisor & Chief Controller of Accounts.
56.
The responsibilities of the check of receipts in the Board lies entirely with the
departmental officers.
But a test audit of the receipts of Electrical Undertakings of the
Board is conducted by the Accountant-General
VII. ACCOUNTS OFFICERS / REVENUE:
57.
All Circle offices are now being provided with Accounts Officer (Revenue)
essentially to inspect, co-ordinate and report on the functioning of the Electricity Revenue
offices in the Circle. While they are to assist the Superintending Engineer (Operation) and
Senior Accounts Officer in the efficient functioning of the Electricity, Revenue Offices
They have an important role in keeping the Member (Accounts) and the Board through
the Dy. Chief Controller of Accounts (Revenue) fully posted, without any delay, all
important developments, defects, deficiencies, omissions, commissions not only in the
Electricity, Revenue Offices and the private agencies,
(Accounting and collection) but
also in all aspects having relevance to L.T revenue aspects of the functioning of various
offices in the circle and in particular the sections whose response in the furnishing of test
reports meter readings, distribution of cards/Bills, affecting disconnections,
etc., has a
direct impact on Board's revenue.
The Accounts Officer (Revenue) should consider his
basic responsibility to ensure that, in the matter of L.T billing, collections and accounting,
there is consumer satisfaction and protection of Board's interest. He should discharge the
responsibility internal in by
24

a)

Inspection of Electricity Revenue Offices one per month and Sections

(Reve nue related aspects) and Revenue Cashiers, (Surprise inspections) to
cover them at least in an year with a quarterly programme of inspection
with the approval of Superintending Engineer (Operation).

b)

Keep himself constantly and regularly posted with all developments in these
offices, have information on the state of records, progress of collection,
performance of private agencies, computerization, bottlenecks in effective
collection and urgent disposal of consumer complaints and issue suitable
directions through Superintending Engineer (Operation) and ensure their
effective implementation.

c)

Keep the Member (Accounts), through Dy. Chief Controller of Accounts

(Revenue) fully posted through returns prescribed below or any other
information and company without de lay any direction given by him.

The following monthly returns shall be submitted to Member (Accounts) through

Dy. Chief Controller of Accounts (Revenue) by the 15th of the month.
1.

Programme of inspection and dates of actual inspection done in the

previous month including particulars of surprise inspection of revenue
cashiers.

2.

A resume of the main points noticed in these inspections as per the

inspection report issued or otherwise, in respect of inspection conducted in
the second proceeding month, with action taken.

3.

Progress report on engaging and performance of an computerization by

private accounting agencies at the end of the previous month.

4.

Report on the engagement and performance of each

collection agencies as at the end of the previous month.

5.

Spot light report on the high value, non-slab services in the proforma
prescribed on
receipt and registration of separate monthly list of new
services
released,
regularly
in
meter
reading,
billing,
collection,
enforcement and review of Disconnection lists and exception reports.

6.

Exception reports as per list enclosed on L.T Slab-Services including in

billed services.

7.

Sales and Revenue return.

8.

Monthly DCB provisional.

9.

Consumer complaints not disposed off for over one month.

10.

Reports on monthly co-ordination meetings held in the circle.

11.

Any other prescribed return.

12.

Shall review the working of EROs in detail at least once in 2 months and
apprise the Divisional Engineer concerned with the review report with a
copy to Superintending Engineer/Operation.
25

of the

private

VIII. ASSISTANT ACCOUNTS OFFICER (CIRCLE OFFICE)

58.

The Assistant Accounts Officer is appointed mainly to give relief to the

Accounts Officer (Expr.). He will assist the Accounts Officer (Expr.) in all matters
and will take over from the Accounts Officer (Expr.) such duties and functions and
may be allotted to him by the Superintending Engineer.

2.

He is the immediate officer under Accounts Officer.(Expr.) in-charge of the

circle office staff, will assist the Accounts Officer (Expr.) and act under his
orders in exercising administrative control over the Circle Office staff under
him.

3.

He can correspond with all officers of the system direct in accounts matters
and in other matters, he will act on behalf of the Superintending Engineer
and Accounts Officer (Expr) under their instructions and authority.

4.

(5)

The duties of the Assistant Accounts Officer will be

(i)

to supervise, subject to general review by the Accounts Officer (Expr.)

and the Superintending Engineer to be responsible for the maintenance of
financial accounts, cost accounts and other statistical data required by the
administration.

(ii)

to assist the Accounts Officer (Expr.) in supervising the office

routine generally.

(iii)

to supervise the work of the priced accounts of the stores

maintained.

(iv)

to assist the Accounts Officer (Expr ) in the matter of budgetary control

including the preparation of the budgets, their reconciliation with actual
results and any subsequent enquiry resulting the refrom.

(v)

To assist the Accounts Officer (Expr.) in seeing that a sound

financial and accounts organisation is maintained throughout the system.

(vi)

to assist the Accounts Officer (Expr.) in safeguarding against fraud.

The Accounts Officer (Expr.) will be responsible for the efficient working of
the various sections of the circle Office comprising cash, costing, routine audit, and
general section dealing with the payment, and travelling allowance bills and
also the stores and work bills. The Asst. Accounts Officer will be responsible for
the proper work of ledger section, accounts section and stores section. The
Accounts Officer (Expr.) and the Asst. Accounts Officer will coordinate the work
of the various sections under their control and satisfy themselves that all accounts
records and ledgers are maintained upto date. The Assistant Accounts Officer
will be responsible to see that all the priced ledgers of stores are correctly
maintained and that all outstanding points are brought to the notic e of the Accounts
Officer (Expr.) and the Superintending Engineer.
26

(6)

The Assistant Accounts Officer should bring to notice of the

Accounts
Officer (Expr.)
all excesses, over estimates and deviations from the rules
and regularise them by obtaining orders of competent authority.

(7)

The Assistant Accounts Officer will exercise the following powers in

respect of passing of bills and payments.
(i)

All work establishment rolls countersigned by the Assistant

Divisional Engineers will be passed by him, provided they are covered
by sanctions.

(ii)

All actual expense bills of the O&M and construction staff of Circle
Office will be passed by him provided they are countersigned by the
Assistant Divisional Engineer concerned.

(iii)

All imprests will be checked and passed for payment if they are
countersigned by the Assistant Divisional Engineers.
The vouchers will be admitted by the Assistant Accounts Officer. Any
violation of the departmental rules or extravagant expenditure should be
reported to the Accounts Officer and Superintending Engineer.

(iv)

All other bills e.g. stores bills, firm's bills for articles purchased for
stocks, refunds of amounts relating to L.T. Supply e.g. refund of service
connection deposits, excess collections, arrears of wages etc., will be
passed by him upto Rs.2500 for each bill subject to usual rules of
check-measurements, L.P.Os and sanctioned estimates and checkmeasurement of the Assistant Divisional Engineer when required. He
will draw cheques upto Rs.10,000/- in respect of all types of bills and bills
of exchange upto Rs.10,000/-.

(v)

He will conduct a cent percent check of the entries on the

payments side of the cashbook daily in addition to the check done by the
Junior Accounts Officer. For this purpose he will be deemed to be
Disbursing Officer within the meaning of paragraph 165 of Andhra
Pradesh Public Works Account Code.
IX. DIVISIONAL ELECTRICAL ENGINEER.

59. The technical and executive unit of the system is the division in charge of a Divisional
Electrical Engineer who is responsible to the Superintending Engineer for the execution and
management of all technical and field/works in his jurisdiction. The Divisional Engineer is
also expected to assist in the commercial work and to keep himself and the Superintending
Engineer informed of all commercial, industrial and rural development. He will co-operate
with the Senior Accounts Officer of the System and give him all legitimate support in rendering
the management of the accounts of the Division as efficient as possible. He will be responsible to
see that prompt attention is paid by all his staff in complying with the instructions issued from
the Circle Office on all financial and accounting matters
27

60.
He will generally control and will appoint and also dismiss in the case of the work
charged establishments for the works in his charge.
61.
The Divisional Electrical Engineer is responsible for seeing that proper measures
are taken to preserve all the buildings and works in his charge. He must keep accurate
plans of all Board lands borne on the registers of the Electricity Board and ensure that his
subordinates are acquainted with the boundaries.
62.
All lands should be demarcated, wherever that has not been done, and this work
should be carried out by the subordinates of the Electricity Board in consultation with the
Officers of the Revenue Department.
63.
He should report immediately to the Superintending Engineer any serious loss of
immovable property caused by any accident or unusual occurrence in accordance with the
rules in force as required by the Andhra Pradesh Financial Code.
64.
He should conduct investigation in all departmental fatal accidents within five days
and send investigation report within 15 days from the date of accident to the Chief
Engineer/Operation, Zonal Chief Engineer and the Superintending Engineer.
65.
He is responsible for the Engineering features of designs and the rates in estimates
prepared or forwarded by him.
66.
He is prohibited from commencing any work, or spending any public funds
without, the sanction of the competent authority or from making any other than trifling
deviations from sanctioned designs in the course of execution except in the case of
emergency.
67.
All interruptions of works in progress or to the electric power service should be
immediately reported by the Divisional Engineer to the Superintending Engineer, the
causes and the probable duration of such interruptions being duly explained.
68.
The Divisional Engineers are in entire charge of all the Works, Stores, etc., in their
jurisdiction and to this end it is their duty to see that the administration is financially sound
within their areas.
69.
He should check measure all important works in his area and at least 24 works in a
year and maintain a register for the purpose and produce it to Audit.
70.
He should see that the in itial accounts of works are properly maintained by the
Assistant Divisional Electrical Engineers or Section Officers and that the works accounts
are not long kept open by the Field Officers to admit of slow creeping in of discrepancies
in the accounts.

28

71.
The Divisional Engineer shall review Meter Reading Registers of the following
category of services arid shall take immediate action to safeguard the Revenues of the
Board.
i).
ii)
Hi)

L.T. Services (which are not high

value) Cat. I, II and VII

: Half Yearly

L.T. H.V. Services and all Industrial

H.T. readings 1000 KVA & below

: Quarterly and check

readings 40 per month.
:

Monthly and check

readings of all services
in one year.

72.
The Divisional Engineer shall review the following exception lists generated by the
PAA/In-house computer, if the services is repeated more than 3 times in a year and shall
take appropriate action to safeguard the Board revenue.
1) Consumption too high (over 120% of month) (H.V. Services)
2) Consumption to o low (below 80% month) (H.V.Services)
3) Readings not furnished
4) Door lock
5) Disconnected services showing progressive readings (L.V. Services)
6) Negative readings (L.V. Services)
7) Comparison of consumption for similar units per HP
8) Meter stuck up (L.V)
9) Burnt (L.V)
10) Not exits (L.V)
73.
The Divisional Engineer should conduct sub-division wise, section wise, 11 KV
feeder wise and distribution transformer wise, energy audit, arrive at line losses and take
remedial actions to plug the sources of losses and reduce them. He should also furnish
division losses to Superintending Engineer/Operation concerned.
74.
The Divisional Engineer is the administrative head of the EROs. The Divisional
Engineer should conduct monthly coordination meetings with ERO Staff and field officers
and these meetings should be purposeful and effective and should aim at improvement of
performance and increase in revenue collections of the division. The Divisional Engineer
should also inspect one ERO/sub-ERO in a month to satisfy himself that the internal checks
prescribed for various activities in billing, assessment of revenue, realisation of revenue
etc. are strictly implemented.
75.
The Divisional Engineer should also inspect all the sub-division offices once in a
year, 33/11 KV sub-stations once in six months, H.T. services upto 1 MVA as CMD once
in six months and conduct intensive inspections by pooling up all the Assistant Divisional
Engineers and Section Officers of the Division for not less than two days in a month. He
should also conduct detailed investigation of theft of material cases involving more than
Rs.5,000/- and upto Rs.10,000/-.
29

X. DIVISIONAL ENGINEER (TECHNICAL)

ZONAL OFFICE
76.
The following are the duties and responsibilities of the Divisional Engineer
(Technical) to the Zonal Chief Engineer.
a) Providing the information in respect of all technical matters in operation and
Maintenance of system in the Zone.
b) Review of failure of equipment and follow up for repairs.
c) Review of Line losses in the Zone.
d) Obtaining and providing necessary information in planning and formation of
commercial schemes for village electrification.
e) Review of preparation of various schemes for village electrification.
f) Monitoring of execution of construction works including system improvement
schemes.
g) Inventory control and review of stock levels.
h) Effective utilisation of materials throughout the Zone.
i) Procurement of materials, excluding centralised stores purchases.

Circle Office

The following are the duties and

(Technical) to the Superintending Engineer.

responsibilities

of the

Divisional

Engineer

a) The Divisional Engineer (Techl.) will look after the Technical, Commercial,
Purchase & Administration Wings of the office of the Superintending
Engineer/Operation.
b) The Divisional Engineer (Techl.) will effectively co-ordinate with the other
Divisional Engineers in the field in respect of all important matters including
replacement of all types of defective meters, monitoring,
replacement and
purchase of spares and repairs of all types of failed transformers in co
ordination with the Divisional Engineer / M.R.T.
c) The District stores will be under the administrative and Technical control of the
Divisional Engineer (Techl.) of operation circles where stores is situated in
Circle Head quarters, and in case the stores are not situated at the Head quarters of
the Operation circles, the territorial Divisional Engineers/Operation shall carry out the
functions of the Divisional Engineer/Technical in order to effectively check measure,
judicious control in the issue of materials. He must send all returns in respect of the Stores
to the concerned, Check-measurement of Power and Distribution transformers,
Meters, Switchgear, metering
30

cubicles, C.Ts and P.Ts received in the District stores will however, be done by the
Divisional Engineers / M.R.T of the respective Circles.
d) The Divisional Engineer (Techl.), Operation Circles will also exercise the
Powers exercised by other field Divisional Engineers in respect of their
functions.
e) The Personnel Officer in the Central Office will
administrative control of The Divisional Engineer (Techl.).

also

work

under the

f) He should conduct surprise checks and ensure that R & C orders notified by
the Board from time to time are strictly implemented by the field Officers.

XL DIVISIONAL ENGINEER (METERS & PROTECTION )

77.

H. T METERING:

1.

To draw a calendar of testing of all H.T services and see that the periodical
testing of H.T services is implemented. He, should ensure that the seasonal
loads like ice factories,
khandasari, sugar factories etc. are programmed
for testing during the first month of the commencement of the season.

2.

To attend personally periodical testing of meters with CMD 1000 KVA and
above.

3.

To inspect all H.T service with a contracted demand (CMD) 1 MVA and
above once in six months and H.T services with CMD above 500 KVA but
below 1 MVA once in a year and ensure that all the guidelines given by the
Board from time to time for upkeep of H.T services is implemented.

4.

To inspect all H.T services where metering system is reported failure and
get the defective metering rectified and metering restored within 24 hours
preferably but not later than a period of seven days.

5.

To attend personally the testing and release of all new H.T services and
ensure that all the guide lines issued by the Board from time to time for
upkeep of H.T services is implemented.

L.T METERING:
6.

To draw a calendar and ensure periodical testing of L.T services with C.T's
once in a year.

7.

To ensure that all meters received in stores is tested as per standards.

8.

To procure required spares and arrange rectification of all sick meters.

9.

To maintain vendor rating of all H.T and L.T meters.

10.

To maintain rolling, stock of H.T meters, L.T meters, C.Ts, P.Ts, C.T-P.T sets.
31

SUB -STATION:
11.

To ensure that all the relays in the substations are tested once in every year.

12.

To approve the relay settings at all 33/11 KV substations considering the

fault levels and relay settings approved by Superintending Engineer/Grid
Operation for upstream of the equipment.

13.

To ensure testing of all meters at the substations once in six months

particularly the energy meters for proper energy audit.

14.

To test and commission the protective equipment of all breakers, power

transformers, capacitor banks etc.

15.

To test the vacuum circuit breakers with HV test kit once in a year.

16.

To inspect all substations once in six months and check earth resistance,
condition of station batteries and chargers etc.
XII . DIVISIONAL ENGINEER (TRANSFORMER)

78.

POWER TRANSFORMER:

1.

To conduct a joint inspection of all failed power transformers, breakers,

etc. and determine the extent of damages and cost of repairs.

2.

To ensure that all the failed power transformers and other equipment are
repaired within three months from the date of failure by pursuing with
companies and headquarters.

3.

To arrange movement of power transformers and replacement of power

transformers at the substation. To personally attend to handling of power
transformers of 5 MVA and above capacity during loading, transport and erection etc.

4.

To inspect all the private power transformer repairers frequently, not less
than once in two months and ensure quality of repairs.

5.

To ensure that all the thermos meters of power transformers are working
correctly and to arrange calibration of all the thermos meters and checking
operation of buchotlz relays once in a year.

6.

To arrange filtration of oil whenever oil testing warrants it or at least

in 3 years.

7.

To check O.L.T.C oil condition and replace it if required.

8.

To attend the oil leakages and other complaints of power transformer

promptly.

32

once

DISTRIBUTION TRANSFORMER:
9.

To maintain a rolling stock of trailed distribution transformers and arrange

for survey reporting of units which are non-repairable.

10.

To ensure that failed distribution transformers are repair ed within 30 days.

11.

To check up repairs of distribution transformers at various contractors and

SPM centers for proper quality of repairs and also check up actual works
done with reference to assessments and joint inspection done by Assistant
Divisional Engineers and ensure that the weights of coils replaced, work
done etc.

2.

To inspect all SPM centres and contract repair unit and ensure that the testing
equipment is in good working condition and testing of all the required units is
performed as per standards.

SUBSTATIONS
13.

To investigate failure of all equipment like power transformers, breakers

and capacitor banks etc. by inspecting the installation within 48 hours of
failure and send a detailed investigation report to the headquarters.

14.

To inspect all substations once in a quarter if the substation capacity is 8

MVA and above and once in six months for lower capacity substations and
send a detailed report on the maintenance of the equipment and the
substation.
XIII. ASSISTANT DIVISIONAL ENGINEER

79.
An Assistant Divisional
Engineer is in charge of works, operation, distribution
(including commercial activities) or construction, as the case may be, in the area assigned
to his charge and he is responsible to the divisional Engineer (or Superintending Engineer,
as the case may be) for the efficient discharge and management of the departmental
activities in his area.
He is also responsible for furnishing to the Circle
office correct
information and data in respect of all financial matters, budgets, expenditure and revenue
whenever called for.
80.
The Assistant Divisional Engineer will be responsible for seeing that the transfer
reports of Section Officer are complete in all respects thorough and should ensure that the
newcomer perfectly understands his duties.
81. Designs and estimates for all works proposed by him for replacements, additions or
improvements will be prepared by the Section Officer and submitted to Divisional
Engineer who will scrutinize and submit them complete shape to the Superintending
Engineers.

33

Note:Subject to the rules and orders in force from time to time the Assistant Divisional
Engineer is personally responsible for methodical organization of the operation,
maintenance and construction works in his charge. He should see that the lorries are
properly maintained and should check their proper use. The daily lorry reports shall
be scrutinized by the Assistant Divisional Engineer and the lorry log statements will be
certified by him.
The Assistant Divisional Engineer will submit monthly progress reports to the Divisional
Engineer.
82.
It will be the duty of the Assistant Divisional Engineer to regulate expenditure with
economy and he should in no case exceed his budget allotments or the estimate amounts
without the orders of the Superintending Engineer which should be obtained through his
Divisional Engineer.
83.
If any excess is seen to be unavoidable during the progress of a work he should
submit details to the Divisional Engineer promptly who will make his recommendations to
the Superintending Engineer for extra funds. Savings foreseen should also be dealt with in
a similar manner.
Copies of usual communications should be sent simultaneously to the
Circle Office.
84.
Accidents:- He should inform all fatal accidents Departmental and nondepartmental immediately after occurance of accidents by means of telegram/telephone/fax
to the concerned authorities. The same procedure to be followed in case of fatal accidents
to Animals also.
He should submit preliminary reports on all accidents departmental
fatal/non-fatal, non-departmental fatal/non-fatal to the concerned authorities within 24
hours.
He should also submit detailed report to C.E.I.G. Chief Engineer/Operation
concerned Electrical Inspector, Superintending Engineer and Divisional Engineer/Elecy.
Within 72 hours (3 days) in all accidents cases mentioned in (ii) above.
In departmental
non-fatal cases, non-departmental fatal/non-fatal cases, he should submit within 15 days
investigation reports to Chief Engineer/Operation/Zonal Chief Engineer with copies to
Superintending Engineer and Divisional Engineer.
85.
An Assistant Divisional Engineer will normally deal with all technical matters in
regard to L.T. consumers and H.T. distribution lines, but should obtain the orders of
Divisional Engineer in important matters.
86.
He will check and see that the instructions from the Circle Office are complied
with promptly.
He should ensure prompt action being taken on consumers arrears and
disconnection notices issued by the Assistant Accounts Officer/E.R.O. Any abnormal
conditions (including arrears) will be reported to the Divisional Engineer who will report
to the Superintending Engineer, if necessary.
87. Statutory inspection of lines:The Assistant Divisional Engineer is authorised to
conduct statutory inspection of lines under Indian Electricity Rule 63 and no line should be
charged without conducting inspection.
The statutory inspection report should be
conducted in the prescribed proforma vide Annexure-'A'.

34

ANNEXURE- A
INSPECTION REPORT OF H.T. LINES AND LT. LINES

1.

Name of Inspecting Officer and Designation

2.

Date of Inspection

3.

Name of H.T. lines

4.

If a main line S.S. for which it is taken off, if a spur

line, name of main feeder and tapping pole No.

5.

Length of line

6.

Voltage of operation

7.

Mechanical Strength

a) Type of support

b) Span

c) No. of conductors carried with their sizes

d) Sag Given

Clearances

a) Maximum of Ground clearance

b) Clearances to buildings near line horizontal vertical

c) Clearance to Trees

d) Clearance to road level

e) Clearance between phase and phase

f)

Whether accessible to un-authorised persons

without need of special device

g) Clearance between H.T. and L.T. if carried on

same post

h) Clearance between power and guard line

8.

i)

Clearance between phase and Metal part

strain point

35

and

9.

10.

Guarding Arrangements
a) Is guarding provided between H.T. and L.T.
carried on same poles

b) Is guarding provided over

c) Earthing of guard wire

d) Size of guard wiresMechanical Strength

e) Are the guard wires of sufficient current

carrying capacity to conduct fault currents
without fusing

Protection
a)
b)
c)
d)

Protection against lightning

Earthing (Every 4th pole)
Bridling provided at road crossings
Any likelihood of getting charged at a higher :
voltages than for which it is designed
e) Strength of Insulator
i) Electrical
ii) Mechanical
a) Protection against bird faults if any needed
11.

:
:
:

:
:
:
:

b) Isolating switch or fuse provided

:
General
i) Danger Boards
:
ii) Any defective construction requiring to be rectified :

36

88.
The Assistant Divisional Engineer is responsible for the general condition of the
tools and plant and stores in his area and for the proper maintenance and due submission
of the respective accounts by his subordinates. He shall report on all excesses or surpluses
and take action on all unserviceable items and for this purpose review the condition of
tools and plant and stores not less than once a year.
89.
The Assistant Divisional Engineer shall review meter reading registers of the
following category of services and shall take immediate action to safeguard Board's
revenue.
1.

L.T Services (which are not high value)

Cat I, II and VII

Quarterly and 100

check readings per
month.

2.

L.T High Value services

(Cat. I, II & VII) and all industrials

: Monthly and check

readings 40 per month

3.

All HT services below 1000 KVA

: Monthly readings

90.
The Assistant Divisional Engineer should review the following exceptional lists
generated by the PAA/-in-house computer, if the service is repeated more than two times
in a year, and shall take appropriate action to safeguard the Board revenue.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
91.

Consumption too high (over 120% of normal)

Consumption too low (below 80% of normal)
Reading not furnished
Door lock,
Disconnected services showing progressive readings
Negative readings
Comparison of consumption for similar units per HP
Meter stuck up
Meter burnt
Not existing
Meter Changes
Under disconnection for more than 3 months to be dismantled.

a) The Assistant Divisional Engineer should conduct Section wise, 11 KV feederwise and distribution transformer wise, energy audit, arrive at line losses and take
remedial actions to plug the sources of losses and reduce them. He should also
furnish sub-division losses to the Divisional Engineer/Operation concerned.
b) The Assistant Divisional Engineer should inspect all 33/11 KV sub-stations in
his jurisdiction once in a quarter.
c) All high value services of 35 HP and above should be inspected once in a
quarter and a quarterly return shall be sent regularly before 5lh of the month
succeeding the quarter, to the Member (Distribution) by the Superintending
Engineer/Operation.
37

d) The Assistant Divisional Engineer should inspect the Section Offices once in a
year.
e) The Assistant Divisional Engineer should review 'A' form register i.e. Pending
Service Connection Register once in a month.
f) The Assistant Divisional Engineer should ensure that sealing of AB switches
of all HT services.
g) He
should
attend
all
Court
cases
on
behalf
of
Superintending
Engineer/Operation/Board.
h) He should conduct detailed investigation in respect of theft of material cases less than
Rs.5,000/-.

XIV. ASSISTANT ENGINEER/ADDITIONAL ASSISTANT ENGINEER

(SECTION OFFICER)
92. The Section Officer who may be an Assistant Engineer or Additional Assistant Engineer has
to assist superior officer who is normally an Assistant Divisional Engineer in carrying out Board
works. The section Officer will normally deal with all technical matters in regards to L.T
consumers, H.T and L.T distribution lines and connected equipment.
The Section Officer is primarily responsible for :a) Prompt disposal of pending service connection applications.
b) Taking meter readings before 10th of the month and send the meter
readings registers to ERO by 11th of the month after due review, prompt
replies to the exceptional
lists communicated by P.A.A./In-house
computer, ensuring that the meter readings in full shape are made available
to P.A.A./inhouse computer by 20th at least.
c) Taking check readings 1% per month in case of L.T services (which are not
high value) Cat. I, II and III.
d) Taking monthly readings
services in his jurisdiction.

for all L.T high value services and all industr ial

e) Prompt action in disconnecting the services included in the defaulter list

and in returning the Disconnection list.
f) Prompt action in arranging to serve the Current Consumption charges bills
to the consumers well before 1st of every month.
g) Ensuring that accidents are avoided by providing safety appliances to all
O&M staff in his jurisdiction and in case of accidents, he should report the
matter immediately to the Assistant Divisional Engineer..

38

h) Conduct 11 KV feeder wise and distribution transformer wise, energy audit, arrive at line losses and
take remedial measures to reduce them.
i) Prompt action in submitting the collections made through Demand Drafts towards Service
Connection charges, Consumption Deposits etc. to the Division office/ERO.
j)

Maintaining initial accounts of the work orders received,

k) Closing the work orders promptly.

l)

Maintaining the account for the consumable drawn from Assistant Divisional Engineer.

m) Maintenance of all general records in office as indicated in Appendix-X.

n) To carry out maintenance of equipment and lines as per the schedule, vide Annexures 'B' and C.
o) Ensuring that guarding between power line and P&T lines are in existence and the following
ground clearances are to be maintained for the Over Head lines as per Rule 77 of Indian
Electric! y Rules 1956

Ground clearances:
Location of the Line

Low & Medium Voltage

High Voltage

Across the Street

5.8 meters

6.1 meters

Along the Street

5.5 meters

5.8 meters.

Lines erected elsewhere other than the above two cases:

a)

For low, medium & high voltage . . . 4 6 meters

lines upto and including 11,000
volts, if bare

b)

For low, medium & high voltage ... 4.0 meters

lines upto and including 11,000
volts, if insulated

c)

For high voltage lines above 11,000 ... 5.2 meters

volts.

39

ANNEXURE -B
SCHEDULE FOR PATROLLING OF L.T., 11 KV AND 33 KV LINES
SI.
No.

Particulars of line
with voltage

Routine patrolling

1
1.

Cadre
2
3
J.M.
All pole lines in
distributions 400 V

Test checking of routine Responsibilit y of

patrolling 25% of the
getting reports
lines
submitting (not
resubmitting
reports to
immediate higher
officer) and
carrying out repair
work rests with
Periodicity Cadre
Periodicity
4
5
6
7
Fortnightly Lineman Once in two Line Inspector
months

2.

All pole lines

above 400 V upto
and including 11
KV

Lineman Monthly

3.

All pole lines 33

KV

Lineman Once in two ADE

months

Section
Officer

Responsibility
of checking
repair work,
after repairs are
carried out
rests with

Premonsoon
Inspection

8
Section
Officer

Cadre
9
Line
Inspector

Periodicity
10
Annually

Three
months

Line Inspector

Section
Officer

Section
Officer

Annually

Once in 4
months

Section Officer

ADE

ADE

Annually

Remar
ks

11

Note:
1) Whenever special patrolling is done after a trip out, routine patrolling may be done after a fortnight from the date of such patrol.
2) Premonsoon inspection of items, 1, 2 & 3 is to be taken up by staff independent of the regular O&M staff and finilised in a short time so that rectification can be
carried out before the monsoon sets in. This is to be done by actual climbing up all the poles and towers.
3) While patrolling the instructions issued separately should be followed.
4) Test checking should be conducted immediately after routine patrol and large type binoculars should be used.
5) Whenever the Section Officer, Assistant Divisional Engineer or Divisional Electrical Engineer conducts the test check on the routine patrolling the party
should consist of only the officer concerned and a peon if considered necessary and no body else shall normally accompany the party.

40

SCHEDULE FOR PATROLLING OF E.H.T. LINES Viz 66 KV, 132 KV AND 220 KV
LINES
Sl.No.

Particulars of line
with voltage

1
1. .

2.
66 KV Line

2.

132 KV Line

3.

4.

220 KV Line

Routine patrolling 50% of

all the lines
Cadre
Periodicity
3.
4.
L.M/ L.I/
Once in two
F.M
Months

Test checking of routine

patrolling of 25% of
Cadre
Periodicity
5
6.
.
A.D.E.
Once in four Months

L.M/ L.I/
F.M

A.D.E.

Once in four months

Section
Officer

Once in
two months
Once in
Six months

D.E.
S.E.

Once in six months

Once in twelve
months

Section
Officer

Once in
two months

D.E.
S.E.

Once in six months

Once in twelve
months

A.D.E.

Once in four
months

Note:
1) Immediately after a trip out on fault, the Section Officer should arrange for special
patrolling in the stretch under his jurisdiction and send a report to the Assistant
Divisional Engineer and Divisional Engineer in three days.
2) Points which are to be seen during the patrolling are given in the Annexure - 2.
3) In addition to the above the Divisional Engineers should inspect all the following
important points once in a year on 220 KV lines.
a) Tower footing resistances at the locations where flash over discs are reported.
b) Vertical and horizontal clearances, where the clearances are minimum
and exemption is accorded for the lower clearances.
c) Members of the Towers at 10% of the line specially near the village side
and road side.
d) Jungle clearance wherever thick growth is expected.
4) Assistant Divisional Engineers should inspect the above items on 132 KV lines at
least once in six months.
5) Premonsoon inspection of item 2 and 3 should be arranged by the Divisional
Engineer Electrical through staff independent of the regular operation and
maintenance staff and should be finished in a short time so that rectification can be
carried out before the monsoon sets in. This can be done by engaging additional staff.
6) The rectifications should be carried out by "Hot Line" Crew wherever possible.

41

ANNEXURE- 2
POINTS TO BE OBSERVED DURING PATROLLING OF TRANSMISSION LINES
66 KV, 132 KV AND 220 KV.
1) Insulators:
a) Broken
b) Chipped

2) Condition of joints if there is any (burnt, black marks or cut stands)

3) Vibration Dampers:
(Items 1 to 3 may be checked by binoculars)
4) Tower Members:

Missing members.

5) Drainage arrangements at the locations where revetments are provided.

6) Clearnace:
i)

Vertical

ii)

Horizontal

iii)

Tree clearance

Whenever doubt arises by mere observations, this should be investigated further by

making a note and taking actual measurement during shut downs.
7) Maintenance of roads and foot-paths specially made for patrolling
8) Bird nests.
9) Conditions of guys where provided.
10) Condition of paint in the case of painted supprts.
11) Any Foreign material on the towers or the conductors.
N.B.:- The Section Officer should send a report after patrolling in three days to
Assistant Divisional Engineer.

42

ANNEXURE-C
Maintenance schedule for distribution transformers :-

Sl.No.

II

Name of the work to be carried out

Monthly items:
a) Maintaining Distribution Transformer yard
and keeping the earth pits tidy and watering of earth pits.
b) Cleaning the transformer including the bushings

Area L.M.

Area L.I.

Area L.M.

Area L.I.

c) Checking up of oil level and reporting if it is low

d) Checking for oil leaks and reporting
e) Checking of earth connections

Area L.M.
Area L.M.
Area L.M.

Area L.I.
Area L.I.
Area L.I.

f) Reconditioning breather to reactivating silicagel

or replacement and maintaining oil seal
g) Checking the L.T. fuses and renewing them

Area L.M.

Area L.I.

Area L.M.

Area L.I.

h) Topping up of oil where necessary

Area L.M.

Area L.I.

Quarterly items:
a) Renewing the HS fuses

Area L.M.

Area L.I.

L.I.

A.D.E.

A.E.

A.D.E.

A.E.

A.D.E.

L.M.

L.I.

L.M.
L.M.

L.I.
L.I.

L.M.

L.I.

L.I.

A.E.

L.I.

A.E.

b) Measurement of insulation resistance and

recording HV to E, LV to earth, and HV to LV with
1000 V Megger and recording along with temperature
of the winding
c) Measurement of load current R-ph, Y-ph, B-ph
and neutral
d) Measurement of voltages at the transformers and at
tail and of L.T. feeders and noting down
RY
YB
BR
RN
YN & BN
III

Persons
Persons
responsible to responsible to
do the work ensure that it is
done

Annual items
a) Lubricating AB switch and checking for
proper operation
b) Checking line and earth connections at AB Switches
c) Checking line and earth for lightening arresters
d) Checking connections for HV and LV
bushings including LV neutral
e) Getting oil samples tested for Breakdown and
acidity and recording
f) Measurement of earth resistance

43

d)

For extra high voltage lines

Clearances for Buildings:

Voltage of the O.H. Line

Shall not be less than 5.2

meters plus 0.3 meter for every
33,000 volts or part thereof by
which the voltage of the line
exceeds 33,000 v. Provided the
minimum clearance along or across
the street shall not be less than 6.1
meters.

Vertical clearance when the

line passes above the structure

Horizontal clearance when the

line passes adjacent to the
structure
1.2 meters

Low and Medium Voltage

2.5 meters

High voltage lines upto

and including 33,000 V

3.7 meters

1.2 meters (upto & including

11,000V)
2.0 meters (Above 1 1 KV &
upto and including 33 KV)

Extra High Voltage lines

3.7 meters + 0.3 meters for

every additional 33,000
volts or part thereof.

2.0 meters plus 0.3 meters for

every additional 33,000 volts
or part thereof.

44

p) Conduct pre-monsoon inspection for both H.T and L.T lines during the
month of May and rectify the defects noticed at the time of pre-monsoon
inspection before commencement of monsoon. The items to be inspected
during inspection are indicated in Annexure 'D'.
q) Contacting periodically the consumers in various locations to find out the
continuity of supply, voltage conditions and allied problems connected with
supply.
r) Review of interruptions of all L.T and H.T lines, blowing of transformer
section/H.G fuses and take remedial measures to avoid re-occurrence.
s) Ensuring that stay sets are provided with guy insulators.
t)

The Section Officer should promptly attend the Breakdowns of lines and
equipment and the breakdown reports on lines should be as per the
Annexures 'E' and 'F' The maintenance register of distribution
transfor mers, power transformers, and sub-station equipment must be
reviewed as per the periodical schedule. The failure of equipment must be
reported to Assistant Divisional Engineer immediately so that the Assistant
Divisional Engineer may submit the reports within 24 hours to the higher
authorities as per the Annexures 'G' and 'H'.

93.
The Section Officer should review the following exceptional lists generated by
PAA/in house computer and should take prompt action to attend the same to safeguard the
Board revenue.
I).

Readings:
1.
2.
3.
4.
5.
6.
7.

II).

Consumption too high (over 120% or normal)

Consumption too low (below 80% or normal)
Readings not furnished
Door lock
Disconnection service showing progressive readings
Negative readings
Comparison of consumption for similar units per H.P.

Meter Defects:
1.
2.
3.
4.

Stuck up
Burnt
Not existing
Meter change

94.
The Section Officer should prepare the handing over report as per Appendix XIV
of APSEB Manual Vol.II whenever he is transferred.

45

ANNEXURE -D
PRE - MONSOON INSPECTION:
This is done before the onset of monsoon which is the severest operating season for the
overhead lines. Inspection is done by climbing each support after making the lines dead and
effectively earthing them. Defects are rectified preferably then and there to ensure a
satisfactory performance during monsoon.
All the points enumerated under ground patrolling are now effectively tested, the
check being visual at close quarters as well as by handling of the equipment.
Items involving special methods of inspection are enumerated below.
I. Insulators, conductors, and Fittings:
1) Check insulators for checks by ringing methods (with a wooden hammer), use
meggar methods wherever possible.
A check for defects concealed by the
binding, check condition of stiffner and armour tape covering in the case of
Aluminium conductor pin bindings.
2) Check condition of the conductor within the suspension clamps by removing
the conductor from the clamp by means of a chain or rope blocks in case of
heavy conductors and any broken strands in the outer layer resulting from
vibration will then be apparent.
Check the condition of inner layers of conductor at the suspension clamp for
breaker stands due to conductor vibrations.
To do this the conductor is gripped by the suspension clamp at a point 8 or 9 inches
from normal position and a twist is applied by means of a special wooden level fixed to the
conductor at the corresponding position on the opposite side of the normal position of the
clamp. Two or three fractured Aluminium strands in the case of heavy conductors after a
number of years of service would not call for immediate action, although the fact must be
carefully recorded to ensure that a further check is made at the next inspection. In the case of
small size conductors it is desirable to replace that section of the conductor and a new length
inserted with a joint on each side of the clamp. When fractured strands are found a special
examination of the vibration dampers is made on the tower affected and on those immediately
adjacent, and if all are found in good order, it may be assumed that the vibration in those
.spans-is such that additional dampers are necessary.
Inspect parallel groove clamps for signs of bad contact. Take them in places. Slight
burning can be dealt with by wire brushing the conductors and the grooves of the clamps, the
whole being reassembled after applying an inret grease having a high melting

46

point to the conductors and the clamps, new clamps must be fitted and, if the jumpers are long
enough, the conductors may be shortened by cutting off the burned ends. Where this is not
possible owing to clearances being too far reduced, one of the spares must be lowered and a
new piece of conductor joined to provide a new jumper of sufficient length. If this is not
possible in the time available, a short length of conductor, may as a temporary expedient, be
inserted in the number itself by using two parallel groove clamps, but the work necessary to
eliminate the second clamps should be undertaken.
Check condition of eye bolts, hoooks, shackles, pins, links, etc., of the insulator and
conductor fittings as a result of conductor swing especially on lines in exposed location
running at right angles to the direction of prevailing winds, and for rust and corresion.
Vibration dampers, Replace dampers if sagging of weights is noticed in the case of stock
bridge type dampers and looseness of weights at the stacks in the case of other type of dampers.
Tighten loose clamping bolts.
Conduct/Examine conductor in mid-spans for broken stands. Temporary repair can
be carried out by binding with copper wind in case of copper conductor or aluminium tapes in
the case of A.C.S.R. conductors. When a large number of strands are broken, or when the steel
core in the case of A.C.S.R. conductor is damaged, a new length must be inserted.
Check A.C.S.R. conductor for corrosion which has spread to inner strands in the case of
coastal areas due to salt spray penetrating the aluminium strands and setting up an electrolytic
action between the steel core and the aluminium in contract with it. The conductor should be
replaced as early as possible in this case.
When corrosion is limited to outer strands only as is usual in industrial areas it is rarely
so serious as to warrant the replacement of the conductors before the years of anticipated life
have lapsed.
II. Pole mounted; secondary Distribution sub-station:
The annual maintenance of the sub-stations may be carried out during the pre-monsoon
inspection as per the approved schedule of maintenance.

47

ANNEXURE-E
ANDHRA PRADESH STATE ELECTRICITY BOARD

Preliminary Report on Breakdowns:

Note:
i) This report should be sent to the Superintending Engineer (Grid Operation),
Hyderabad to his name address with a copy to the Chief Engineer/Electricity
(Operation), Hyderabad, in respect of all 220 KV, 132 KV and 66 KV lines
within 24 hours from time of occurrence.
ii) This is in addition to the telephone message sent to the Superintending
Engineer (Grid Operation), Hyderabad immediately after the occurrence.
iii) However in the case of breakdowns on 33 KV lines (i) and (ii) above do not apply.

1. Name of the Feeder or equipment

2. Date of occurrence

3. Time of occurrence

4. Duration of interruptions

5. Relay indications observed

6. Cause of interruptions and any special

observations

7. Other feeders or equipment affected

8. Whether alternate supply availed and if so

at what time and to what extent (i.e.) the
actual duration of interruption to supply
during the period of breakdown to
various feeders should be mentioned.

48

ANNEXURE -F
DETAILED REPORT OF BREAKDOWN OF 220 KV, 132 KV, 66 KV AND 33 KV
LINES
1.

Sketch

2.

Name of the feeder and voltage

3.

Location of fault and its distances from the substations

4.

Type of fault

5.

Date and time of occurrence

a) Total duration of interruption of supply and

important loads that have been affected

6.

Time taken to sectionalise the fault

a) As per approved operating instructions

b) As per actuals

c) Time taken to locate the fault

d) Time taken to rectify after locating the fault

e) Time taken to charge the lines and to restore

normal conditions after rectification

8.

SI. No. of the breakdown of the feeder in the current

calander year

9.

Date of patrolling last done

10.

Date of pre-monsoon inspection last done

11.

Whether telephone communication was available and

is in order? If not, the reason

12.

Whether breakdown van was readily available? If not

reason

13.

Did the protective relays function properly?

14.

Whether conditions at the time of the breakdown and

the extent to which the same contributed to the
occurrence of fault and the time taken for
rectification
Whether the fault was due to:
a) Any defect in design or construction
b) Any lapse in maintenance
Suggestions for preventing recurrence

7.

15.
16.

:
:
:

Note: Detaile d report of breakdown of... 220 KV, 132

KV, 66
KV lines is to be sent by the DE (O) within 48 hours after rectification. In the case of
breakdowns on 33 KV lines this form should be sent by the D.E. or S.E. concerned
within 15 days or 20 days as the case may be).
49

ANNEXURE-G
ANDHRA PRADESH STATE ELECTRICITY BOARD
Proforma of preliminary report on failure of transformers
At ..........................................................
I

On

Name Plate Particulars:

1. Date of failure
2. Place of failure
3. Make
4. Serial No.
5. Capacity
6. Voltage Ratio
7. No.of phases
8. Frequency
9. connection Diagram
10. Type of cooling
11. Vector group
12. Taps available
13. Present Tap
14. Specification
15. Impedence volts

II

Statistics of the Transformer

1. Date of first commissioning
2. Whether 11 KV & L.T. L.As are provided
3. Particulars of earthing done
4. Total load connected to the transformer
5. Peak load reached so far prior to failure
6. Period from which it was at present station
7. Capacity of HG fuses used on HT & LT side in SWG
8. Capacity on main fuses used
9. Whether transformer was sick previously
10. Observations and operations carried out before
declaring it faulty and immediately before isolating it
with meager values
11. L.P.O. particulars
12. Stores from which drawn
13. Action taken to restore normal conditions of supply
14. Whether the transformer failed within the guarantee
period

SECTION OFFICER
ENGINEER

ASSISTANT DIVISIONAL
50

ANNEXURE-H
REPORT ON FAILURE OF EQUIPMENT OTHER THAN TRANSFORMERS

1.

Name of the equipment

2.

Date of failure

3.

Name of the sub-station

4.

Name of the Division

5.

Full name plate particulars of the equipment

6.

Date of first commissioning

7.

Details of protection available

8.

Maximum load on the equipment in amps/MVA

9.

Whether conditions at the time of failure

10.

Results of line patrolling if the failure is

accompanied by line fault

11.

Details of operations carried out before declaring

the equipment faulty. (The conditions immediately
before the failure and extract of log book should be
furnished

12.

Action taken to restore supply and normal

conditions and time when they were restored

13.

Is the failure within the guarantee period? If so, is

the company informed immediately?

14.

Probable causes of failure

SECTION OFFICER/ASST. DIVISIONAL ENGINEER

51

SECTION C
GENERAL AND MISCELLANEOUS RULES
95.

The following are the general instructions for the guidance of officers:
(a)

Compensation for loss of property.

No public officer is entitled to compensation for loss of property caused by
an accident of any kind, merely because such accidents may have happened to
him while he was employed in the service of the State except to such an
extent that the Board may relax the provisions of this rule.

(b)

Service under Local funds etc.

Members of the Board may be deputed temporarily to work under the
Local Funds or municipalities and be paid wholly from such funds under
the Service Rules of A.P.S.E. Board.

(c)

Miscellaneous Rules:
Persons employed in the Board shall have no personal pecuniary interest,
directly or indirectly in the construction of any public work, or in the
manufacture, supply or sale of materials. They are further subject to the
rules laid down in the A.P.S.E.Board Conduct Rules."

Every member of the Board whether civil or military, must consider that his pay,
for the time being, or as defined in any agreement, is sole legal remuneration, and that the
receipt of commission, or any consideration, directly or indirectly on account of any
business or transaction in which he may be concerned on behalf of Board is prohibited.
Every officer of Board is bound to report to his departmental superior any infringement of
this rule which may come to his knowledge.
Note:(1) An exception is, however, allowed in cases of arbitration as follows:
a) An officer shall not act as arbitrator in any case without the sanction of
his immediate superior or unless he be directed so that to act by a
Court having authority to appoint an arbitrator.
b) No public officer shall act as an arbitrator in any case which is likely
to
come before him in any shape in virtue of any judicial or executive
office which he may be holding.
c) If an officer acts as arbitrator at the private request of disputants he
shall accept no fees except as provided in A.P.S.E.BOARD Fundamental
Rules.
d) If he acts by appointment of a Court of Law, he may accept such fees
as the Court may fix
52

Note:- (2) There is also no objection to an officer of the Board competing for any prize
offered by a Municipality for preparing for it any designs or estimates, and to his receiving the
award if he competes successfully.
Note:- (3) An officer of the Board called upon by Court to act as a commission to give
reliable information on certain technical points of engineering, may comply with the request
unless debarred by the operation of clause (2) of note I above. If he accepts the commission, he
may retain such fees as are fixed by the Court.
Note:- (4)

General Rules of Office Procedure:No officer or subordinate of the Board may except with the previous
permission of the authority to which he is immediately subordinate, seek an
interview with any officer in respect of any matter affecting him personally as
a Board servant. The previous permission of the Chief Engineer should be
obtained through the proper channel in the case of an interview with a Minister
or a Secretary to Government.
No officer should correspond with any authority superior to the officer
under whom he is immediately serving or with the Board, out of the regular
course, except in a case of extreme urgency, in which case he must send copies
of his communications to his immediate superior.
No anonymous communications regarding the conduct of any Board
officer shall be acted upon without the permission of the Board, excepting so
far as to endeavour to remove any apparently well-founded causes of complaint
which do not affect the character of individuals. With the above exception,
every complaint by or against any person in the Board must be received and
enquired into by his superior officer.

Note:- (5)

Procedure in regard to Law Suits:When any officer or subordinate in the Board is personally sued in any civil
court, by parties claiming from him wages or money arising out of
transactions in which he is concerned only in his official capacity, and
bonafide on behalf of Board, it will be necessary that he defends the suit by
pleading that Board should be made the defendant as the party really
interested. But when the suit is for damages in respect of an alleged
wrongful act of Board officer, the party aggrieved ma y, as a general rule,
bring the suit against such officer, and it would be no defense for the
officer sued to contend that Board ought to be the defendant. The plaintiff may
legally contend that he has a right to look to the party by whose act he has been
aggrieved, whether he could or could not have sued that party's principal. The
distinction is between suits on contracts and suits for w r o n g s . I n
c a s e s o f t h e l a t t e r k i n d , i t w i l l r e m a i n w i t h Board to
determine whether it would be just and proper that the defence should be
carried on at the expense of Board. This course should ordinarily be
adopted only in cases where there is no reasonable doubt of the innocence of
the defendant. When there is prima facie evidence that he has acted improperly,
he should be left to conduct his own defence the
53

question of Board contributing towards the cost of the defence being subsequently
considered. Whatever be the nature of the case, failure to defend the suit, or to reply to
the plaint in person or by the counsel, as the case may require, will render the officer
or subordinate personally responsible.
N.B.:An officer, receiving a summons to produce official documents in a Court of Law,
should, provided the documents be specified, produce them to the Court unless they are
unpublished official records relating to any affairs of Board, when he must refer to the next
higher authority.

54

SECTION D
OFFICE ROUTINE
96.
The office procedure will be generally in accordance with the working instructions vide Appendix XIII.
A list of periodical returns and the registers to be maintained in the various offices
is included in the Appendix X.
97.
Destruction of official records:- The records may be destroyed after the periods
specified in, Appendix XI, unless, in any case, a record has been specially ordered to be
kept for a longer period. As regards records not included in the Appendix, the sanction of
the Chief Engineer should be applied for annually in the month of January. The
Accountant-General should be consulted in respect of Aud it records before applying to the
Chief Engineer. In ordering the destruction of such records, great care should be
exercised that it is confined to such as are valueless, but the following should on no
account be destroyed:
(1)

Records in connection with expenditure which is within the statute of

limitation.

(2)

Records in connection with expenditure on works not completed although

beyond the period of limitation.

(3) Records of experiments and observations.

(4) Records in connection with claims to service and personal matters connected
with persons in the service.
In the Office of the Divisional Engineer and the Central Office of a System full
details of all records destroyed from time to time should be maintained permanently.
98.
Recording of plans and drawings:- The Superintending Engineer of the System
shall keep on record in his office the following plans or such of them as are required in his
system
(i) Copies of all standard plans of buildings, completed plans, sections and
elevations of every building under his charge, the boundaries of the ground
attached to any buildings being distinctly shown.
Detailed drawings including foundations, where practicable, of all other civil
works in the system as actually completed and the boundaries of the ground
attached to such works.
(ii) Accurate plans of all electrical and mechanical equipment in the system.
Maps showing distributions and the tapping arrangements including extensions
to existing feeders.
(iii) Copies of all specifications issued.
(iv) All estimates sanctioned from year to year.
N.B.:~The Divisional Engineers shall also maintain copies of the above as pertaining
to their areas.
55

TRANSFER OF CHARGE
99.
A register of incumbents of charges shall be maintained in the Circle
Office
showing the period of incumbency of each Board officers, or Accounts establishment.
The Divisional Engineer shall maintain similar incumbency registers in their offices in
respect of their subordinate executive staff.
100.
(1)
acquaint

On assuming charge, every officer shall make it

his bus iness to

himself with the works and the special features of the items in his charge. The
officer shall count, weight or measure selected stores in order to test the accuracy
of their accounts and should minutely examine the works in progress as to
their quality and as to their accordance with the sanctioned plans and estimates.
He shall further go through the books, registers, and ledger accounts and report
on any arrears or confusion that may come to his notice. The above are the
general instruc tions relating to the functions of each officer. If the relieving
officer fails to bring to the notice of his superior within a reasonable period
(say, three months) any deficiency or defect in work, stores accounts, etc., taken
over, he will be held responsible for the same so far as he was in a position to
ascertain it.
(2) The relieved officer should give the relieving officer a memorandum showing
all the works in hand, the orders remaining to be compiled with, and matters of
importance relating to operation, maintenance, load and other items in his
charge. All matters which particularly require the attention of the relieving
officer should be detailed with full explanation of any peculiarity.
(3) An officer must riot delay making over charge after arrival of the relieving
officer ; nor, must he, without the permission of his immediate superior officer,
leave the station before the arrival of his successor. The relieving officer will
take up the expenditure of cash and stores from and for the first day of the
month during which the relief took place, and submit the next monthly
accounts in the same manner as if he has been in charge during the whole
month. But the relieved officer remains responsible that proper explanation is
forthcoming for transactions during his incumbency.
(4) Whenever the transfer of charge is prolonged so that two Board servants may
be entitled to draw pay and allowances simultaneously for the same
appointments (see Audit instructions under Fundamental Rule 107) the
Superintending Engineer should intimate to the Board
if the time taken is
reasonable and the relieving officer may be considered as on duty for the
period. If, .however, the Superintending Engineer considers the time taken in
making over and receiving charge to be excessive, the relieving officer must be
treated as if he were on leave or on joining time, etc., as the case may be, for as
much of the time as may be regarded as excessive.
In the case of an executive charge becoming vacant by the death or sudden departure
of the officer in-charge, the next senior officer of the Board should assume charge
and proceed with the normal work.
56

(5) It is an object of great importance to secure as far as possible continuity in

procedure or practice in regard to cases and matters actually under settlement and
to this end the Superintending Engineers and Accounts Officer should make special
mention about such matters in their notes to successors.
N.B.:Forms of questionnaire shall be drawn up and issued with the approval of the
Superintending Engineers for guidance of officers preparing transfer notes.
They should be merely taken as indicating the general lines on which transfer notes
should be prepared and should not be considered to be exhaustive.
INSPECTIONS.
101. The Officers of the Systems should make it a point to inspect the offices and stores of
their subordinates during tours and this will help a long way to prevent the
accumulation of arrears and discrepancies in stores and accounts besides fostering an
impetus in the field for a sound administrative organisation in each section.
This lines of inspection may be classified under the following broad outlines:
Administration ;
Technical & Commercial; and
Financial.
Administration. Under this may be grouped seniority list of work
establishments in the sections, register of works, register of returns progress reports and
other similar items including files relating to accidents.
Technical & Commercial. List of drawings and plans, pole schedules of
works, distribution charts, load record statements, interruptions to supply, etc.,
correspondence on electrical inspections and other items purely of a technical nature may be
included here.
Financial. Every commitment for expenditure or revenue is an important time.
All items whether purely of a technical or administrative nature ultimately leading to some
financial effect, budget, revenue or expenditure, should be classified under this group and
dealt with accordingly.
The following officers will be the inspecting officers in each system and the scope
of their inspections will be as heretofore mentioned.
The Superintending Engineer is the Controlling Officer of each system and the
following main items will be inspected by him during his tours.
Administration.The offices of the Assistant Divisional Engineers and the
Section Officers will be inspected by the Superintending Engineer as and when convenient
and the office of the Divisional Electrical Engineers will be inspected not less than once a
year. He will inspect whether the several registers and returns are properly maintained,
whether the progress reports, interruption reports and load record statements are
concurrently written up and whether the Divisional Engineers and the Assistant Divisional
57

Engineers are exercising their checks efficiently and discharging their duties satisfactorily.
He will further see that the stores are properly maintained and obsolete materials are not
over stored, that not more than the required spares and tools and plant are kept in.
Technical & Commercial.He will see that the distribution charts and
plans and sketches of the transmission lines and sub-stations and other buildings are
properly maintained; that the execution of operation, maintenance and construction works
are properly executed as per approved designs and plans ; that interruptions are properly
remedied and that the sub-stations and equipments are well maintained.
He will further see that the supply to H.T. consumers is well attended to ; that their
maximum demands, metering arrangements are all well-inspected periodically and that
important technical matters are promptly attended to by the Assistant Divisional
Engineers and the Divisional Engineers.
Financial.From the commercial point of view, the financial aspect of the
undertaking is most important. The Superintending Engineer should check, wherever he
consider necessary, the following points during his inspections :
That the H.T. power consumers' services are periodically inspected by the Assistant
Divisional Engineers and Divisional Engineers to ensure correct recording of meters so
that loss of revenue may not occur ; that the maintenance staff and expenditure are kept at the
minimum that the collections(wherever attached to sections) are properly watched that
the initial record of accounts, work orders are regularly maintained that the imprest
accounts are correctly maintained and rendered to the Circle/Divisional Office ; that no
unauthorised works, though in the interest of service, are executed that the accounts
returns are periodically and correctly rendered that measurement books and other initial
records are properly maintained and work orders closed as expeditiously as possible. He
should further check at least a few items of stores whenever conve nient and ensure that the
bin cards, ledgers etc., are concurrently posted and the quantitative balances agree.
Divisional Engineers -Administration. The Divisional Engineers are each in
charge of one electrical division and are responsible for the entire works in their
jurisdiction. They are primarily responsible for the proper administration in each division
and should inspect sub-divisions in their area once in a year and ensure that the records of
returns are properly maintained; that the stores required for operation, maintenance and
construction for one months requirements are stored ; that the O&M establishment is
kept at the minimum and has full-time work, etc.
Technical & Commercial They will review the register of works, checkmeasure as many major works as possible concurrently as the works are proceeded with ;
satisfy that the designs and specifications are correctly followed ; that deviations wherever
necessary are brought to his notice for approval by competent authority. They should at
least inspect once in six months all the H.T. services in their jurisdiction and report to the
Superintending Engineer any important feature detected. The commercial activity of each
sub-division is a main feature for the development of load and the Divisional Engineers
should ensure that this item is well realised by the Assistant Divisional Engineers and
sufficient progress in investigation made by them.
58

Financial.The Assistant Divisional Engineers are primarily responsible for all

financial matters, expenditure and revenue. However the Divisional Engineers should
during their inspections check the initial records of all accounts, works, stores,- spares,
tools and plant, imprest accounts, measurement books, collections, petty cashbooks, etc., and
take prompt action to communicate to the Superintending Engineer cases wherever
negligence, or oversight would result in loss of revenue or property, unprofitable outlay,
etc. They should also check the register of meters, history of services, etc. The Divisional
Engine ers should be primarily responsible for the spending of appropriations and see that
there are no excesses or lapses.
Assistant Divisional EngineersAdministration.The Assistant Divisional
Engineers are in administrative charge of each sub-division and in direct immediate control
of the Section Officers and Line Inspectors in their distribution areas. They are
responsible for the work and conduct of the staff in the distribution area and report to the
Divisional Engineer wherever action is required. They should periodically inspect and see
that the offices are well maintained, that the lines are patrolled and that diaries are
maintained and important features are communicated to the Assistant Divisional Engineers
without delay.
Technical & CommercialThey should inspect the various works and as many
of the service connections as is possible and see that they are executed as per standard designs.
They should check measure all works costing over Rs.2500 and all service connections
costing over Rs.1,000/- during inspections and make a record of all such checkmeasurements. As many of the important power service connections as possible should be
verified to see that the wiring connection, etc., are intact. All the registers pertaining to
technical returns due to the Chief Engineer or Superintending Engineer should be
reviewed and instructions given to the Subordinates wherever required for maintaining upto-date records. The return of service connections connected is an important record to
watch load developments and should be reviewed by the Assistant Divisional Engineer
during each inspection.
Financial. -The following records maintained by the field are the initial records
of accounts and of great financial importance. The Assistant Divisional Engineers should
see that these are properly maintained and should report all cases requiring attention and
rectification to the Divisional Engineers.
a) Cash. The Assistant Divisional Engineers should check the imprest and
temporary advance accounts and satisfy that the expenditure was necessary and
no amount has been spent unnecessarily or to the advantage of an individual.
b) Stores .Forms and stationery, service stamps and stores including spares and
tools and plant are as good as cash, The records containing the numerical
accounts, bin cards, stores ledger accounts should be checked in respect of a
few items at least during each inspection so that the main important items may
be verified completely in the course of the year and discrepancies traced and
rectified without undue delay. A report should be made to the A.O. wherever
losses are detected for pursuing action by the Circle Office.
59

c) Accounts.-The Assistant Divisional Engineers are responsible for

appropriation, expenditure and revenue and should therefore check the initial
records of works accounts maintained by the Section Office and should see that
the estimates and appropriations are not exceeded or allowed to lapse; that materials
drawn for one work are not utilised on another for which no appropriation is
made , that the execution of works are not delayed or protracted resulting in the
postponement of revenue earning stage; that the labour employed is no excessive,
etc.
They will completely inspect the offices of the Section Officer's in their area once in a
year and ensure that the office registers and accounts are well maintained. They will ensure that
the work of the subordinates is correct and all technical and field work upto-date. They will go
through the arrears list of the Section Offices as to
(i)

Correspondence with consumers ;

(ii)

Correspondence on technical matters ;

(iii)

Correspondence on accounts and pending references of superior officers ( and the

Circle Office) and see that they are dealt with expeditiously and issue necessary
instructions as to disposals.

60

CHAPTER IV
SALE OF POWER
A. CLASSIFICATION OF REVENUE RECEIPTS.
102.SOURCES OF REVENUE :
The revenue of the Electricity Board is derived from power supplied under the
following heads:1.
2.
3.
4.
5.
6.
7.
103.

Industrial power such as mills and factories

.....
H.T., L.T.,
Power to Railways:
Agricultural Power;
Domestic, Non-domestic, Commercial and General purpose power;
Local bodies;
Power to Government Departments;
Special Contracts including temporary supply.

MISCELLANEOUS RECEIPTS:

Revenue incidental to sale of power such as Customer charges, Re-sealing charges,

Application, Registration fees, disconnection and reconnection fees, centages on service
connections, fuse of calls, surcharges for belated payments, testing fees, sale of pamphlets,
fees for changing meters, minimum charges for unconnected services, etc., are grouped under
Miscellaneous Receipts. Receipts of the nature of hire of tools and plant, hire of electrical
equipment, rent on buildings, sale of materials, interest on hire purchase loan repayments, .
centages on stores, lapsed deposits, inspection bungalow fees, etc., are also grouped under this head.
104.

CLASSIFICATION:

Detailed classification and the Departmental Account Numbers are given in the
Appendix II.
B) GENERAL RULES GOVERNING SUPPLY OF POWER.
105.

TERMS AND CONDITIONS OF SUPPLY:

The rules regulating the Terms and conditions, and general information for the supply of
electrical energy are given in the Appendix VII.

61

SERVICE CONNECTIONS FOR SUPPLY OF L.T. ENERGY

106. REQUISITION FOR SUPPLY OF POWER:
Requisition for supply or additional supply of Electricity should be made in the
prescribed form obtainable free of cost from the local office of the Board atleast two months in
advance of the date of requirement of supply. The requisition should be made by the owner or
occupier of the premises for which supply is required and should indicate his full name and
address and also produce commencement report of internal wiring installation from a
licensed electrical contractor through whom the wiring will be carried out Registration of
application shall be written up in the register of 'A' form and should be maintained in the
office of the section officer
Note 1. An intending consumer, who is not the owner of the. premises he occupies, should
produce a consent letter in the form prescribed by the Board from the owner of the
premisesfor availing supply.
Note 2.

If the owner is not available or if he refuses to give consent letter, the intending
consumer should produce proof of his being in lawful occupation of the premises
and also execute an indemnity Bond in the form prescribed by the Board;
indemnifying the Board against any losses on account of dispute arising out of
effecting Service connection to the occupant (vide Annexure I )

Note 3.

If supply to any type of service connection in a land owned by a Department other than
Electricity board is applied for, the intending consumer shall produce a No
Objection Certificate from the officer, who is authorised by that Department to
issue such certificate. The intending Consumer should execute an indemnity bond in
the form prescribed by the Board (vide Annexure II).

107. ACCEPTANCE:
The acceptance or otherwise will be notified to the consumer by the section officer
incharge of the Distribution Service connection will be given if the premises are with in
economic reach of the distributing main The Board will arrange to bring the supplying main
to the street pole nearest to the consumer's premises, if such an extension is remunerative
according to departmental standards.
Note 1. The section officer shall inspect the localities in person as early as possible, and advise
the consumer as to how best his installation work shall be carried out and the
conditions under which power could be supplied
Notc:2. In no case, should the department undertake to execute electrical works for private
individuals or private bodies except under special conditions
Notc:3 Where extensions are required, the proposals shall be dealt with promptly as la id down

62

108. SANCTION OF ESTIMATES

When a service is to be given either on completion of an extension or otherwise, the
service connection estimate shall be prepared and sanctioned upto 5 K.W. by the Section
Officer and above 5 KW by the Assistant Divisional Engineer duly providing meter only on
Board side and other materials such as service wire, GI Wire, GI pipe, I.e. cutout and Meter
Board etc., shall be supplied by the consumer except in the case of Agricultural services. No
service connection charges need be collected from the consumer except in the case of
Agricultural services. In case of agricultural services, the service connection estimate shall be
prepared as per the cost data communicated by the Board every year and the service line
shall be terminated on the Terminal Pole and the consumer shall pay the Service Connection
charges as per the rules in force. The Section Officer should intimate the consumers other than
agriculture in the prescribed proforma (vide Annexure - III) to pay the deposits and keep ready
the service wire etc.
109

(a) DEPOSITS:
The Section Officer should then obtain from the consumers the deposit of
Development charges; Consumption Deposit for all category of Service except
in the case of Agricultural Services in the form of crossed Demand Drafts and
also an agreement where ever necessary.
In case of Agricultural services, service connection charges, Consumption deposit
and an agreement should be collected.
(b) The deposits shall be in the form of crossed Demand drafts and will not be
accepted
in cash. The consumption deposit Demand Draft shall be drawn in favour of
Assistant Accounts Officer. All other deposits shall be in favour of
Divisional Engineer concerned. The section officer should issue temporary receipt
for all the deposits obtained.
(c) The amount of consumption deposits shall generally be regulated as indicated
in
clause No.28 of Terms and Conditions of Supply as amended from time to time.

110.

WORK ORDER APPLICATION (W.O.A.)

In case of domestic, non-domestic, commercial and general purpose services with a

connected load of 7.5 KW or less W.O.A. in the prescribed proforma vide (Annexure - IV)
should be sent to Assistant Divisional Engineer at least once in a fortnight in the simplified
W.O.A. format for a group of consumers who have paid the required deposits as on the date
of applying the W O.A. and for other category of consumers individual W.O.A. in the
prescribed proforma vide APSEB - 64) should be sent to Assistant Divisional Engineer by the
Section Officer.

63

111. ISSUE OF WORK ORDER:

The Assistant Divisional Engineer is. empowered to issue Service Connection
Work orders irrespective of the work order amount. The work order shall be issued within
3 days in the prescribed proforma (vide Annexure-V) for the simplified work order
application and for other work order applications in the prescribed proforma.
Note 1. Service Connection works shall be executed on separate work orders, even though
the provision for service connections is included in the extension. Thus an
estimate for distribution schemes which should be split up, during execution,
into two parts, viz., extension proper and service connection. The work falling
under extension proper, should be executed by the staff in charge of the
construction of the extension, while the service connection work should be
executed only by the operation and maintenance staff, after receipt of the
deposits, agreements, Demand Drafts from the consumers.
In the case of Agricultural services all lines upto the well including the terminal
pole for supply to one or more wells come under extension proper. The connection
to the meter from the terminal pole with pipe and PVSC wire, board, etc., comes
under the service connection.
2. Copies of work orders supported by the estimates accompanied by a
detailed report, necessary sketches, application etc., should be sent to the
Divisional Office as and when the work orders are issued by the Assistant
Divisional Engineer.
3. monthly return of work orders issued should be
sent by
Assistant
Divisional Engineers to the Division Office of the system to reach by the first of
the month.
4. All service connection works shall normally be executed by the consumer as
per the standards fixed by the Board from time to time.
5. When a single phase service is converted into three phase supply, two thirds of
the labour charges incurred by the Department with respect to three phase supply
will be debited to capital and the balance one third to operation and
maintenance towards the original debit so that the capital may not be over
estimated or inflated.
6. Simplified work order should not be issued, if, more than two work orders
pending for closure.
112.COMMENCEMENT OF WORK AND INITIAL ACCOUNTS:
The work should commence only when the consumer's wiring is completed and
after issue of work order which should exhibit separately materials and labour as
estimated. The initial accounts of the work should be maintained on the back of the
work order by the Distribution Engineer and continued on a separate sheet if necessary.
The initial account should show the estimated quantity of material and labour in the
horizontal columns. The requisitions should be Noted in the vertical column vide instructions
on the work order.
64

113.SOUND CONSTRUCTION:
It is essential that a service line is well and truly designed and constructed in the first
instance. The service line laid for by the consumer becomes the property of the Board and no
further debit can be raised against the consumer on account of replaceme nts by costlier
materials found necessary during maintenance unless the replacements can be ascribed to
increased connected load.
Note: The service line materials are the property of the department as long as the
line is a service line, immediately there is no further use for the service line under the rare circumstances as the premises are demolished or so completely
altered as to necessitate a different service line - and the line is actually dismantled
at the request of the owner, the ownership of the line materials lies with the
Board.
114. The service connections shall be regulated in accordance with the requirements of the
Indian Electricity Act and the rules thereunder, the license and the agreement with the
consumers.
Note: (1) Except where earthed concentric wiring is used, all conductors in consumer's
premises should be insulated either by being carried inaccessibly on insulators
or by using insulated cables (vide section 34 (1) of Act and Rules 41 and 49).
Unless the neutral conductor is fully insulated on consumer's premises, there
would be possible danger by contact to human life as also damage by leakage
to communication circuits and reinforced concrete structures.
(2)

In all service connections, the following instructions should receive

special attention so that the requirements of Rule 51 of the Indian
Electricity Rules, 1956 may be satisfied:a) In the departmental portion of fuse on the phase wire and a link on
the neutral wire would be provided in the meter board.
b) The consumers side should be thoroughly examined to see that there
is no switch or fuse on the neutral wire, or tapping from the
incoming service connection wire.
c) Single phase service connection estimates should provide for only
one singlepole cut out and one link.

(3)

In all polyphase services whether agricultural, domestic or industrial a

main switch near the point of origin .of the consumer's installation
should be provided by the consumer as required by Rule 60(b) of the
Indian Electricity Rules, 19 56. No supply should be given unless this switch
is provided.

(4)

In respect of supply of electric energy to a consumer under different

tariffs, separate connections should be insisted upon.
65

115.USE OF CONSUMERS MATERIALS:

Consumers are permitted to supply materials except meter for erecting service lines
and to execute them by their registered electrical contractors. In special cases and for
recorded reasons, consumers meters can be used, if they are purchased from the list of
companies approved by the Board.
116.TESTING CONSUMER'S INSTALLATION:
Except under very special circumstances the services should not be given till the
installation in the consumer's premises is tested and found all right. Temporary wires and
fittings and 'Dead Ends' must not be permitted in the installation and no part of the
consumer's work must be left incomplete. The first test and inspection will be carried out free
of charge but should any further test or inspection be necessitated by faults or by
noncompliance of conditions of supply, the consumer should pay testing charges, as
prescribed by the Board from time to time, in advance for subsequent test or inspection.
117. When the installation satisfied the test, the test report in APSEB form 18 in respect
of L.T. services f or Domestic, Non-Domestic/Commercial and general purpose categories,
the consumer shall be required to affix a special adhesive stamp of Rs.100- on the L.T.Test
report (Original) at the time of release of service by the authorised officer, should be obtained
and sent by the Section Officer to the Electricity Revenue Office on the date the service is
connected and a folio should be opened in the meter reading register of that locality. A
white meter card in A.P.S.E.Board Form 23 (a) should be placed in the Meter Board. The
initial meter reading should be Noted in white card, Meter reading register, and also in the test
report. The white meter card and meter reading register should contain full information
regarding consumers name, premises, connected load, meter number, date of connection, class
of tariff, all which should be attested by the distribution engineer at the time of their opening.
Note: 1. Meter cards are also required in the case of flat rate consumers.
2. No fee will be charged for the inspection by the departmental officer
for the alteration.
3. Testing important power installations should be done by the Section
Officer under his personal supervision although small lighting installations
can be tested by line Inspector.
4. In the case of temporary ele ctrical installations in places of public resort
like exhibitions, shows, entertainments, fairs, etc., the person or party
applying for
temporary installations might be asked to obtain and
produce permission from the Assistant Electrical Inspector to
Government where one hundred or more persons are likely ordinarily to be
assembled and where the use of energy at a rate exceeding two hundred and
fifty watts.

66

5. A return of services connected in the prescribed format should be sent in

duplicate by section Officer to Electricity Revenue Office by 5th of
succeeding month.
118. CLOSING OF WORK ORDERS:
Within six weeks from the date of giving service or earlier the completed work
order should be closed and sent to Division Office. In case of simplified work order
issued for general purpose/domestic/commercial/non-domestic/ services with a connected
load of 7.5 KW or less, the work order should be closed in the prescribed proforma (vide
Annexure - VI) within a maximum period of two weeks. The work order should be sent
with a detailed bill of materials drawn, support by requisitions and devaluation numbers.
NOTE: 1) The certificate regarding devaluation of materials should be furnished.
2) The Asst.Divisional Engineer should check measure the work if required
by the rules before sending the closed work orders to the Division
Office.
119.RIGHT OF REFUSE:
The department reserves the right to refuse to give supply to any consumer assigning
reasons therefor, and to discontinue the supply at any time. While doing its best to ensure
the uninterrupted service, it does not in any way accept any responsibility for any inconvenience,
loss or damage caused to the consumers by interruption or causes beyond the control of the
Board.
NOTE: 1)

The Board shall be at liberty to discontinue service if any fault is

discovered, until such fault is set right to the satisfaction of the Board.

2) Theft of fuse carriers, meters, breaking of meter-glass, etc., in

consumer's premises.
The meter and the fuse carriers are the property of the Electricity Board
and the consumer shall be fully responsible for the safety of the Board's
property on his premises. In the event of any loss or damage caused to
Board's property by any act, neglect or default of the consumer his
servants or persons employed by him or due to any reason other than
force-majure conditions the consumer shall compensate the Board for
the cost of necessary repairs or replacements as may be indicated by the
Board, within 30 days of the issue of the bill
3) Delays in issue of service connection should be avoided as it will
delay in accrual of revenue.
4) Temporary receipts issued will be confirmed by permanent receipts
from the Division Office/ERO Office.
67

120.PROCEDURE IN THE DIVISION OFFICE:

As soon as a copy of the work order issued by the Assistant Divisional Engineer is
received a folio for the consumer should be opened in the service connection cost ledger in
APSEB form 41 and preliminary entries made at the top of the folio. The deposits,
received from the consumer should be entered both in the register of Demand Drafts and
also in the space provided therefor in the Consumer's Deposit and Advance Ledger.
As and when expenditure is incurred on work orders, it is booked in the Service
Connection Cost Ledger from the relevant cash book, journal vouchers and stores requisitions.
The ledger should be reviewed monthly to see that there is no avoidable delay in closing the
accounts.
121.
The closed work orders received on completion of works and the initial accounts
are checked with the entries in the Service Connection Cost Ledger. The account in the
Service Connection Cost Ledger is closed by transfer of expenditure under detailed account
numbers for "Meters and Meter Testing equipment" in the construction Operation Ledger.
122.PROCEDURE IN THE ELECTRICITY REVENUE OFFICE
On receipt of the monthly return of services connected sent by the Section Officer in
duplicate in the Electricity Revenue Office, an entry should be made in the register
of service connections in APSEB from 21 and a number assigned to the service connection
both in the register of service connections and in the monthly return. One copy of the
monthly return should be sent to section officer and another copy to PAA/in house computer
for incorporating in the monthly ledger as well as in consumer master. All papers relating
to the service connection excepting the agreement should be filed in a docket. The
agreements should be entered in a register of agreements and kept in a separate file arranged in
the order of service connection numbers and the Junior Accounts Officer of the section shall
be responsible to see that all agreements are kept in safe custody.
I) a) The Board will arrange supply to a block of building owned by an
individual at one point if so desired, provided all the buildings are in the same premises and
riot separated by a public road. The supplier will be billed by the main meter under
appropriate tariff. The owner of the premises is not however entitled to recover from the
tenants at rates different from that charged by the department to the consumer at the point of
supply and for the purposes nor, can he give point lights at flat rates to shops on his pials.
The tariffs and supply are controlled by the Board and not the consumer.
Note: There is, however no objection to two or more services being given to the
same block of building; for example two or three storied building occupied
by different tenants and each occupant requiring a service.

68

b)
When a consumer (having supply to several houses and one of the houses
being vacant for non-tenancy) applies to the Board for temporary disconnection of the service
owing to non-tenancy of his house, the Board may comply with such request. He will be billed
monthly minimum for such period of disconnection and pay the reconnection fee when the
service is resumed..
c)
Indiscriminate release of multiple services in the same premises, for the
same category is prohibited. If any consumer applies for a second service in the same
premises for the same category under a same door number/sub door number/survey field
number/sub divided field number approval of the officers mentioned below is to be
obtained before releasing the second service.

1) Single phase service

A.D.E./Operation

2) Three phase services and other

:
L.T. Categories Excluding Industrial

D.E./Operation

3) L.T. Industrial

S.E./Operation

4) H.T. Category

C.E./Zone

Periodical ( annual ) Verification of list of consumers.

d)
A list of consumers in each area sho uld be furnished annually from ERO
Office to the section officer of the Distribution who should verify within one month
and certify that the list is complete. It is also permissible to verify the service by a
responsible member of the ERO office in specific cases.
Note: Changes of addresses, connected load etc., should be notified to the ERO
office immediately by the field.
e)
The extension estimates or the schemes sanctioned should further be reviewed
as soon as the execution of the work is completed and the consumers who have not yet
taken power notified of their liability for the minimum; such cases should be frequently
reviewed and pursued.
II) ACCOUNTABILITY FOR LAPSE AND DEFICIENCY AT L.T. SERVICES : Accountability for
each lapse and deficiency at L.T. Services, designate the officer responsible to rectify and time limit
thereof, and also the officer responsible to ensure that the instructions are followed against each item
is fixed in Annexure-J.

69

1.
Sl.No

2.
Deficiency / lapse at a service
or in a distribution

1.

Direct tappings

2.
3.

Rampant direct tappings

Defective Meters stuck-up/
Burnt

4.

Repetitive (more than twice)

exceptional
MS/MBO/DL/RNF/ NIL
consumption
No meter
Low consumption

5.
6.
7.
8.

Multiple services at same

premises for same purpose
Suspected pilferage

9.

Seals broken or Missing

10.

Meter board
loose/slant or upside
down

ANNEXURE-J
3.
Responsible for
detection & report
JLM/ALM/LM to
report
JLM/LM & LI
Meter reader to note in
Meter observation
register

4.
Action to rectify

AE within two days

AE&ADE
s ph - LI
3 ph - AE
- same month

5.
Officers to ensure
follow up of
instructions in
Col.3 & Col.4
ADE
DE
ADE

Vide paras 178 & 180

Meter reader to report
Meter reader to report
Meter reader to report
Meter reader to note in
M.O. Register
Meter reader or LM, LI
& AE during checks.
Meter reader to report

LI & AE - 10 days
s ph - LI
3 ph - AE
HV-ADE -10 days
AE - one month

ADE
s ph- AE
3 ph - ADE
H V -DE
ADE

AE&ADE immediate .
s ph -AE
3 ph - ADE
HV& IDL - DE
- immediate
Within 15 days. AE
for high value & LI
for others - 10 days

DE
SE

ADE

11.

Meter at inconvenient or
inaccessible location

Meter. reader to report

ADE
AE for high value.
LI for others - 10 days

12.

Wrong categorisation

AE - within 10 days

13.

No top entries in MRB

Meter reader to report.

LM/LI & AE during
checks
AE

14.

No signatures of M.Rs

Meter readers

15.

Person who releases the

service
Meter readers

ADE

16.

Tapping from in coming

service wire for new services
Disconnected services availing
supply a)By unauthorised R.C

LI & AE to ensure
within next cycle.
AE ( 15 days )
AE (two days)

ADE

Meter readers

AE ( two days)

ADE

17.

b) By unauthorised extension
from other services.
Unauthorised extension to
another premises.

Meter readers

AE ( two days)

ADE

70

ADE

DE
ADE also if not
corrected (2 months)
ADE

C. TARIFFS

123. The Andhra Pradesh State Electricity Board was constituted on 1st April, 1959. Since
then it has been functioning as the Principal supplier of electricity in the State of Andhra
Pradesh.
The Board is charged with the statutory obligation of promoting the coordinated
development of generation; supply and distribution of electricity in an efficient and economic
manner. The Board is required to adjust its charges from time to time so as to enable it to carry
on its operations to leave a surplus as is not less than three percent of the value of the fixed
assets of the Board in service at the beginning of the year vide section 59 of Electricity (Supply)
Act, 1948, the Electricity (Supply), Amendment Act, 1983. Hence, tariff present an important
problem and if not formulated with broad technical and commercial judgment, might
result in financial difficulties to the Board; however, efficiently and economically
administrated in other respects. Great care and attention should therefore be paid to forming
of new tariffs or to changes in the existing rates. Tariffs are liable to be increased in or about
July every year or at any time during the year as may become necessary and as may be decided by
the Board on account of increase in cost of generation, purchase and supply of electricity due to
increase in cost of other materials and increase in salaries and wages of the staff; interest cost or
increasing any other expenses. Below is given a brief description of the general tariff
structure applicable to the areas supplied by the Board.
The tariffs may be divided into two main classes:
a) High tension two part tariff for connected loads above 75 H.P. or 56 K.W.
at
11 KV; 33 KV; 132KV and 220KV applicable to bulk supplies to
residential
colonies; industries; railways; water works and similar loads.
b) Low tension tariff for loads of 75 H.P. or 56 K.W. and below at
connected
load at 230v; single phase or 415v; 3 phase is applicable
to
domestic;
small
industries;
non-domestic; commercial; general purpose and
agricultural
consumers.
The H.T. tariffs is again sub-divided into 6 grades and L.T. tariff into 8 grades which are
in force in A.P.S.E.Board.

71

PART 'A' H.T. TARIFFS

The tariffs are applicable for supply of Electricity to H.T. Consumers having loads
with a contracted demand of 70 KVA and above and/or having a connected load exceeding 75
H.P.
H.T. CATEGORY-I
This tariff is applicable for supply to all H.T. Industrial Consumers other than Power
Intensive Consumers under H.T. Category-Ill. Industrial purpose shall mean manufacturing,
processing, and/or preserving goods for sale, but shall not include shops, Business Houses,
Offices, Public Buildings, Hospitals, Hotels, Hostels, Choultries, Restaurants, Clubs, Theaters,
Cinemas, Railway Stations and other similar premises not withstanding any manufacturing,
processing or preserving goods for sale.
A) DEMAND CHARGES
Per KVA of Billing Demand

...

Rs. 140 per KVA per Month

PLUS
B) ENERGY CHARGES
For first 1 Lakh Units per month ..
For Next 1 Lakh Units per Month ..
Balance units during the month ..

255 Paise per unit

285 Paise per unit
305 Paise per unit

IMPORTANT
i)

The billing demand shall be the maximum demand recorded during the month
or 80% of the contracted demand whichever is higher.
ii) Energy charges will be billed on the basis of actual consumption or 50 units
per KVA of billing demand whichever is higher.
Note:
(1) The consumption of energy for lights and fans in the factory premises in
excess of 10% of total consumption shall be billed at 305 paise per unit provided
lights and fans consumption in the Unit is separately metered.
(2) In case segregation of lights and fans loads has not been done, 15% of the
total consumption shall be billed at 305 paise per unit and the balance at H.T.
Category-I rates applicable.
(3) The consumption of energy exclusively for the residential colony/township
in a month, separately metered with meters installed by the consumer and
tested and sealed by the Board shall be billed at 200 Paise per unit.
72

I. SEASONAL INDUSTRIES
Where a consumer avails supply of energy for manufacture of sugar or ice or salt,
decorticating, ginning and pressing, tobacco processing and redrying and for such other
industries or processes as may be specified by the Board from time to time principally during
certain seasons or limited periods in the year and his main plant is regularly closed down during
certain months of the year, he may be charged for the months during which the plant is shut
down (which period shall be referred to as the off-season period) as follows under H.T.
Category-II rates.
A) DEMAND CHARGES
Based on the recorded Maximum Demand or 30% of the contracted
demand whichever is higher at Rs.140 per KVA / Month
PLUS
B) ENERGY CHARGES
For all the units of energy consumed at 305 Paise per unit
This concession is subject to the following conditions:
i) Consumers classified as seasonal load consumers who are desirous of availing the
seasonal benefits shall specifically declare their season at the time of entering into
agreement that their loads should be classified as seasona l loads.
ii) The period of season shall not be less than 4 (four) continuous months.
iii) Existing eligible consumers who have not opted earlier for availing of seasonal
tariffs will also be permitted to opt for seasonal tariff on the basis of applicatio n
to the concerned Superintending Engineer of the Board.
iv) The seasonal period once notified cannot be reduced.
v) The off-season tariff is not available to composite units having seasonal and other
categories of load.
vi) The off-season tariff is also not available for such of those units who have captive
generation exclusively for process during season and who avail Board's supply for
miscellaneous loads and other non-process loads.
vii) Any consumer who after declaring the period of season consumes power for his main
plant during the off-season period shall not be entitled to this concession during
that year. This will be without prejudice to any other action the Board may take.
H.T.CATEGORY-II
This tariff is applicable to all H.T. Consumers other than those covered under other H.T.
Categories:

73

A)DEMAND CHARGES
Per KVA of billing Demand

..

Rs. 140 per Month

PLUS
B) ENERGY CHARGES
For all units consumed during the month ..

300 Paise per unit

IMPORTANT
i.

The billing demand shall be the maximum demand recorded during the month
or 80% of the contracted demand, whichever is higher.

ii. Energy charges will be billed on the basis of actual consumption or 25 units
per KVA of Billing Demand, Whichever is higher.
Note: In respect of Government controlled Auditoriums and Theaters devoted purely
for purpose of propagation of art and cultural activities and are not let out with
profit motive and in respect of charitable institutions rendering totally free
service to the general public, the overall unit rate (including customer
charges) may be limited to the tariff rates under L.T.Category-VII. General
Purpose tariff in specific cases as decided by the Andhra Pradesh State Electricity
Board.
H.T. CATEGORY-III
This tariff is applicable to all H.T. Power Intensive Industries.
Power Intensive Industry shall mean an Industry wholly or substantially involved in
the manufacture of one or more of the products listed hereunder and whose contracted demand
is 1000 KVA and above.
List
1. Calcium Carbide
2. Caustic Soda
3. Charge Chrome
4. Ferro Chrome
5. Ferro Manganese
6. Ferro Silicon
of the

7. Ferro Alloys
8. Potassium Chlorate
9. Silicon Carbide
10. Sodium Chlorate
11. Sodium Metal
12.Any other product, which in the opinion
Board, Justifies such inclusion in the list
having regard to its manufacturing process
from the date of issue of the Board's order
in this regard.
74

A) DEMAND CHARGE
Per KVA of billing Demand

...

Rs. 140 per month

PLUS
B) ENERGY CHARGES
For first 1 Lakh Units per month..
For next 1 lakh Units per month ..
Balance units during the month ..

255 Paise per unit

285 Paise per unit
305 Paise per unit

IMPORTANT
i) The billing demand shall be the maximum demand recorded during the month or 80%
of the contracted demand whichever is higher,
ii) Energy charges will be billed on the basis of actual consumption or 403.325 units per
KVA of billing demand whichever is higher.
Note:
1. The consumption of energy for lights and fans in the factory premises in excess
of 10% of total consumption shall be billed at 305 Paise per unit provided lights
and fans consumption in the Unit is separately metered. However, this
stipulation will be ineffective during the period the power restrictions are in
force for consumers who are governed by such statutory restrictions.
2. In case segregation of lights and fans loads has not been done, 15% of the
total consumption shall be billed at 305 Paise per unit and the balance at H.T.
Category-Ill rates.
3. COLONY CONSUMPTION
The consumption of energy exclusively for the residential colony/township in a month,
separately metered with meters installed by the consumer and tested and sealed by the Board
shall be billed at 200 Paise per unit.
H.T.CATEGORY-IV
IRRIGATION AND AGRICULTURAL
This tariff is applicable for consumers availing H.T. Supply for irrigation and
Agricultural purposes only.
A) FIXED CHARGES
Per H.P. of connected Load ..

Rs. 400 per H.P.Per year

75

H.T. CATEGORY-V
RAILWAY TRACTION
This tariff is applicable to all H.T. Railway Traction Loads.
NO DEMAND CHARGES
ENERGY CHARGES
For all units consumed during the month

... 340 paise per unit

IMPORTANT
Energy charges will be billed on the basis of actual consumption or 32 units per
KVA of Contracted Maximum demand whichever is higher.
HT CATEGORY-VI
TOWNSHIPS AND RESIDENTIAL COLONIES
This tariff is applicable to H.T. supply exclusively for Townships, Residential Colonies
of consumers under H.T. categories I to V and bulk supplies for domestic purpose such as
lighting, fans, heating and common facilities such as non-domestic supply in residential area and
street lighting and water supply etc.
NO DEMAND CHARGES
ENERGY CHARGES
For all units consumed during the month..200 paise per unit
IMPORTANT
Energy charges will be billed on the basis of actual consumption or 25 units per KVA
of Contracted Maximum Demand whichever is higher.
CONDITIONS
i. The consumer shall lay suitable internal distribution lines at his own cost
and maintain the same in accordance with the statutory rules and Board's
directions if any.
ii. The persons to whom supply is given by the consumer shall not be charged for
the electricity consumed by them at rates above the rates charged by the Board
for similar category of consumers of the Board.

76

GENERAL CONDITIONS OF H.T. SUPPLY

The foregoing tariffs are subject to the following conditions:1A. VOLTAGE OF SUPPLY
The voltage at which supply has to be availed by E.H.T./H.T. consumer shall be
For contracted demand upto and
including 1500KVA

11000 Volts

For contracted demand from 1501

KVA upto and including 5000 KVA
For contracted demand from
Volts
5001 KVA and above
Board

33000 Volts
132000 Volts or 220000
as may be decided by the

IB.VOLTAGE SURCHARGE
H.T. consumers who are now getting supply at voltage different form the
declared voltages and who want to continue taking supply at the same voltage will have the
following.

Sl.
No.

1
2
3

Contracted
Demand of an
existing
consumer (in
KVA)

70 to 1500
1501 to 5000
Above 5000

Voltage at
which supply
should be (in
Volts)

Voltage at which
consumer is
availing (in volts)

11000
33000

6600 or below
11 000 or below

132000 or
220000

66000
33000 or below

RATES

Demand Charge at Energy Charges (at

Rs. Per KVA/
paise per KWH)
Month
165
330
165
330
165
330
335

2 MAXIMUM DEMAND
The maximum demand of supply of electricity to a consumer during a month shall be
twice the largest number of kilo-volt-Ampere Hours (KVAH) delivered at the point of
supply to the consumer during any consecutive 30 minutes in the month. However,
for the consumers having contracted demand above 4000 KVA the maximum demand shall be
four times the largest number of Kilo-Volt-Ampere-Hours (KVAH) delivered at the point of
supply to the consumer during any consecutive 15 minutes in the month.

77

3. BILLING DEMAND
The billing demand shall be maximum demand recorded during the month or 80% of
the contracted demand whichever is higher.
4.MONTHLY MINIMUM CHARGES
Every consumer whether he consumes energy or not shall pay monthly minimum
charges calculated on the billing demand plus energy charges specified for each category in this
part to cover the cost of a part of the fixed charges of the Electricity Board.
5. SUPPLY.TO TOWNSHIPS OR RESIDENTIAL COLONIES OF H.T.CONSUMER S
Consumers of High Tension supply except those coming under H.T. Category-VI
may, with the permission of the Board, and subject to the conditions mentioned hereunder
.and such other conditions as may be imposed by the Board, supply electricity after
converting it into Low Tension at their own cost for the township or residential colonies
attached to the consumer's establishment for domestic purposes like lighting, fans and
heating to their employees or others residing therein and for any non-domestic supply in the
residential area and street lighting of such residential colony.
CONDITIONS
i. The consumer shall lay suitable internal distribution lines at his own cost and
maintain the same in accordance with the statutory rules and Board's directions, if any.
ii. The persons to whom supply is given by the consumer shall not be charged for the
electricity consumed by them at rates above the rates charged by the Board for similar
category of consumers of the Board.
6. SURCHARGE FOR LOW POWER FACTOR
The power factor for the month shall be the ratio of Kilo - Watt hours to the Kilo Volt-Ampere Hours supplied to the consumer during the month. The power factor shall be
calculated upto two decimal places. The power factor of the consumer's installation shall not
be less than 0.85. If the power factor falls below 0.85 during any month, the consumer shall
pay a surcharge of two per cent on the amount of that month's bill (excluding demand charges
and customer charges) for each 0.01 (decimal naught one) fall in the power factor. Should
the power factor drop below 0.75 and so remain for a period of 2 consecutive months it must
be brought upto 0.85 within a period of 6 months by methods approved by the Board failing
which, without prejudice to right of the Board to collect surcharge and without prejudice to
such other rights as having accrued to the Board or any other right of the Board, the supply to
the consumer may be discontinued.

78

7.ADDITIONAL CHARGES FOR MAXIMUM DEMAND IN EXCESS OF THE

CONTRACTED DEMAND
If in any month the recorded maximum demand of the consumer exceeds his contracted
demand, that portion of the demand in excess of the contracted demand will be billed at
twice the normal charges.
8. TEMPORARY SUPPLY OR TEMPORARY INCREASE IN SUPPLY
i.

Temporary supply at High Tension may be made available by the Board to a consumer,
on his request subject to the conditions set out herein-after as also in Part-C.
Temporary supply shall not ordinarily be given for a period exceeding 6 (six)
months. The electricity supplie d to such consumer shall be charged for, at rates 50%
in excess of the rates set out in the H.T. Tariffs applicable subject to, however, that
the billing demand for temporary supply shall be the contacted demand or the recorded
maximum demand registered during the month whichever is higher.

ii. If any consumer availing regular supply of electricity at High Tension requires
an additional supply of electricity at the same point for a temporary period, the
temporary additional supply shall be treated as a separate service and charged for as in
Clause (i) above, subject to the following conditions:
a. The contracted demand of the temporary supply shall be the billing demand for
that service. The recorded demand for the regular service shall be arrived
at by deducting the billing demand for the temporary supply from the maximum
demand recorded in the month.
b. The total energy consumed in a month
including
that relating
to
temporary additional supply, shall be apportioned between the regular and
temporary supply in proportion to the respective billing demands.
9.ADDITIONAL CHARGES FOR BELATED PAYMENT OF BILLS
The consumer shall pay an additional charge at 0.07 paise per rupee per day on the
amount of the bill for the period of delay if he does not pay the bill within the
prescribed period. The amount of additional charges shall be rounded off to nearest paise.
10.CUSTOMER CHARGES
Every consumer of H.T. electricity shall in addition to demand and energy
charges billed as per tariff applicable to them, pay customer charges as applicable. He need
not pay any charges for fuse-off-call service. The consumer shall, however, pay Rs.50/- if any
false fuse-of-call is made.

79

ll.FUEL COST ADJUSTMENTS

The above tariffs are applicable at an average cost of coal and oil ex-bunkers at the
Thermal Generating Stations of the Board at Rs.808/- per metric tonne and Rs.5972/- per Kilo
Liter respectively. If the cost of coal and/or oil increase beyond the limits specified above all
H.T. consumers shall pay additional amounts for the energy billed as indicated below.
a) For every increase of Rs.1/-per Metric Tonne in the average cost of coal exbunkers at the Thermal Generating Stations of the Board over and above Rs.808/per metric tonne, an additional charge of 0.14 paise per unit of energy consumed will
be levied.
b) For every increase of Rs.10/-per Kilo Litre in the average cost of oil ex-bunkers at
the Thermal Generating Stations over and above Rs.5972/- per Kilo Litre, an additional
charge of 0.007 paise per unit of energy consumed will be levied.
c) The FCA is to be paid as per the above formula as when notified by the Board. At
the end of each
financial year, i.e.,31st March, the Board will workout the
fuel cost adjustment based on actuals and fina l adjustments either for shortfall or
excess will be made in October consumption month of succeeding year.

PART - 'B'
L.T.TARIFFS
System of Supply
Three Phase 415 Volts

: Low Tension A.C. 50 Cycles

: Single Phase 240 Volts

The tariffs are applicable for supply of Electricity to L.T. Consumers with a connected
load of 56 K.W./75 H.P. and below.
L.T.CATEGORY-I
DOMESTIC APPLICABILITY
Applicable for supply of energy for lights and fans and other domestic purposes
in domestic premises.

80

RATES
CONSUMERS SHALL PAY ELECTRICITY CHARGES AS SHOWN BELOW:
First 50 Units/month

... 80 Paise per Unit

For all units if the consumption exceeds

50 Units but upto 100 Units/month

... 120 Paise per Unit

For all Units if the consumption exceeds

100 Units but upto 200 Units/month -

... 165 Paise per Unit

For all Units if the consumption exceeds

200 Units but upto 300 Units/month

... 210 Paise per Unit

For all Units if the consumption exceeds

300 Units but upto 400 Units/month

... 240 Paise per Unit

For all Units if the consumption exceeds

400 Units

Subject to monthly minimum charges of

... 265 Paise per Unit

... (i) Rs.25/- per month for
connected load upto 250 W
(ii) Rs. 50/- per month for
connected load above 250 W

NOTES:
1. Three phase supply for domestic purpose will not normally be given. However
three phase supply can be considered if three phase supply of the Board is available
at that point. For loads less than 3 KW single phase supply only will be given.
Minimum charges applicable for 3 phase supply shall be Rs.150/- per month. For
all existing domestic consumers having three phase supply, the minimum charges
payable shall be Rs.150/- per month.
2. If electricity supplied in domestic premises is used for non-domestic and
commercial purposes the entire supply shall be charged under L.T. Category-II
tariff.
3. For common services like water supply, common lights in corridors and supply
for lifts in multistoried buildings, consumers shall pay electricity charges as
follows:
i.

At L.T.Category-I, if the plinth area occupied

consumer is 50% or more of the total plinth area.

ii.

At L.T. Category-II, if the plinth area occupied by

consumer is less than 50% of the total plinth area.
81

by

the domestic

the domestic

iii. If the service in a flat is for domestic purpose, it will be charged at

L.T. Domestic-I. If the service in a flat is for commercial or office use
or any other purpose which does not fall under any L.T. Category, it
will be charged L.T. Non-domestic category-II.
4. Single Point L.T. Services released to residential complexes of State
Government/Central Government Departments under specific orders of Board
with contracted load/connected load in excess of 56 KW/75 H.P. shall continue
to be billed under L.T.I Domestic tariff slab rate applicable based on the average
monthly energy consumption per each authorised dwelling i.e. total energy
consumption in the month divided by the number of such dwelling units, in
the respective residential complex.
Provided that it is at the request of the designated officer, who shall give
an unconditional undertaking that he will pay up the bill for Current Consumption
charges to the Board irrespective of collection from the individual occupants.
The above orders are subject to the following conditions namely:
.
a) Orders are applicable to Police Quarters (192 Nos.) at Kurnool and
other
State/Central Government residential complexes specifically sanctioned
by the A.P.S.E.Board.
b) The consumers shall be billed at the appropriate slab rate in tariff based
on the monthly consumption per dwelling unit in the complex.
c) Meter

reading

shall

be

taken

monthly

in

all

such

cases.

MODE OF BILLING
Board introduces monthly billing for consumers whose monthly consumption is
above 500 units and bimonthly (once in two months) billing for other consumers as it
deems fit.
L.T.CATEGORY-II
NON-DOMESTIC AND COMMERCIAL
APPLICABILITY
Applicable for supply of energy for lights and fans for non-domestic and
commercial purposes excluding loads falling under L.T. Categories I, III to VII and shall
include supply of energy for lighting, fans, heating and power appliances in
Commercial and Non-Domestic premises such as shops, business houses, offices,
public buildings, hospitals, hostels, hotels, choultries, restaurants, clubs, theaters,
cinema halls, railway stations, Timber Depots, Photo Studios and other similar
premises.
82

RATES
CONSUMERS SHALL PAY ELECTRICITY CHARGES AS SHOWN BELOW
Upto 100 Units/month

... 275 Paise per Unit

For all Units if consumption

exceeds 100 Units/Months

... 375 Paise per Unit

Subject to monthly minimum charge

... Rs.65/- per month for single

phase supply Rs.200/- month
for three phase supply

NOTE:
1. For Loads less than 5 KW single phase supply only will be given.
2. In respect of the complexes ha ving connected load of more than 56 KW/75
H.P.,
released under specific orders of Board for Single Point Bulk supply, where
such complex is under the control of a specified organisation/agency taking
responsibility to pay monthly current consumption bills regularly and abide
by the Terms and Conditions of supply as per agreement, the billing shall be done
at the highest slab tariff rate under this category.
The energy shall be
measured at H.T.. In cases where energy is measured on L.T. side of the
transformer, 3% of the recorded energy during the month shall be added to arrive at
the consumption on High Tension side of transformer.
MODE OF BILLING
Board introduces monthly billing for consumers whose monthly consumption is above
400 units and bimonthly (once in two months) billing for other consumers as it deems fit.
LT.CATEGORY-III
INDUSTRIAL
The tariffs are applicable for supply of electricity to L.T. Consumers with a
contracted/connected load of 75 H.P./56 K.W. and below including incidental lighting.
Provided that L.T. Ill Industrial Category Services released or sanctioned prior to the, 15th
July, 1987 with a rating of any one item of equipment not exceeding 75 H.P. or 56 K.W. and the
total contracted load/connected load not exceeding 125 H.P./93 K.W. with contracted demand
not less than 60% of total contracted/connected load subject to a ceiling of 75 H.P./56 K.W.
shall continue to be billed under L.T. Ill Industrial Category tariff. Industrial purpose
shall mean supply for purpos e of manufacturing, processing and/or preserving goods for sale but
shall not include shops, business houses, offices, public buildings, hospitals, hotels,
hostels, choultries, restaurants, clubs, theaters, Cinemas, railway stations and other similar
premises, notwithstanding any manufacturing processing or preserving goods for sale.
83

RATES
First 500 Units/Month
Next 1500 Units/Month

.. 250 Paise per Unit

.

.. 275 Paise per Unit

Balance Units in the month

.. 300 Paise per Unit

Fixed charges

.. Rs.15 per month per H.P. of

contracted load or connected load

whichever is higher, subject to a minimum for 5 H.P.

NOTE:
i)
ii)
iii)

iv)
v)

This tariff will also apply to

Pumping of water by industries as subsidiary function.
Small Industrial Establishments which have been licensed by the
Industries Department as bonafide Small Scale Industries and given
registration number under small Scale Industries Registration Scheme
shall be classified under thecategory.
Workshops, Four Mills, Oil Mills, Saw Mills, Coffee grinders and
wet grinders, Ice Candy Units with or without sale outlets.
Poultry farming units other than those coming under L.T. Category-

IV.
vi) Goshalas, Grass Cutting and Fodder Cuttings Units.
vii) Pisciculture & Prawn culture units with connected load of 10 H.P..
and above. However, Pisciculture and Prawn culture units below 10
H.P. connected load shall be billed at 120 Paise/Unit with
Rs.10/H.P./month fixed charges and these consumers shall have the
option to come under Flat Rate Tariff of Rs.1200/-per year per H.P.
of contracted load or connected load whichever is higher from the
date of exercising their option to the Divisional Engineer
(Operation).
viii) Productions of Mush-rooms.
ix) RABBIT Farms.
x) FIOWRI culture in green houses.
2. Electricity shall not be utilised for other than lighting during 17.00 hours to
21.00 hours. However in exceptional cases the Board may exempt certain
Industries which cannot afford to have interruptions due to the nature of
its process. Such exemption is subject to the condition that there is adequate
distribution transformer and line capacity. Such exempted units shall pay an
additional charge of 30% of the bill in addition to the bill amount.
3. It is not necessary to have a separate service for lighting load in the premises.
4. Fuel cost Adjustments.
84

The above tariffs are applicable at an average cost of coal and oil exbunkers at
the Thermal Generating Stations of the Board at Rs.808/-per metric tonne and Rs.5972/- per
Kilo Litre respectively. If the cost of coal and/or oil increase beyond the limits specified
above all L.T. Category III consumers shall pay additional amounts for the energy billed as
indicated below.
a) For every increase of Re. 1/- per Metric Tonne in the average cost of coal exbunkers
at the Thermal Generating Stations of the Board over and above Rs.808/-per
metric tonne, an additional charge of 0.14 paise per unit of energy consumed will
be levied.
b) For every increase of Rs.10/- Per Kilo Litre in the average cost of oil exbunkers
at the Thermal Generating Stations over and above Rs.5972/ - per Kilo Litre,
an additional charge of 0.007 Paise per unit of energy consumed will be levied.
c) The FCA is to be paid as per the above formula as and when notified by the
Board. At the end of each financial year, i.e., 31st March, the Board will
workout the fuel cost adjustment based on actuals and final adjustments either
for
shortfall or excess will be made in October consumption month of
succeeding year.
LT.CATECORY-IV
a. COTTAGE INDUSTRIES
Applicable for supply of energy to bonafide small Cottage Industries like power
looms having connected load not exceeding 5HP. including incidental lighting in the
premises. Poultry farming units upto 1000 birds strength (subject to certification by
A.P.S.M & P.D.C. as to the strength in the poultry farm) come under this category. If the
bird strength in the poultry farm exceeds 1,000 birds, electricity supply to such poultry farms
shall be classified under L.T. Category-Ill Industrial Tariff
RATES
For all units consumed

... 120 Paise per unit

Fixed charges

... Rs.10 per month per H.P. of

contracted load or connected load
whichever is higher, subject to a
minimum for 3 H.P.

NOTES:
i) It is not necessary to have a separate service for lighting load in the premises.
ii) Poultry forming units upto 1000 birds without certification from APSM &
PDC shall be classified under L.T. Category-Ill Industrial Tariff.

85

b. DHOBIGHATS
Applicable for Community Dhobighats of Washermen using motive power for
pumping water for washing purpose.
RATES
i. Upto 3 H.P.

... Rs. 150/- per H.P./Year

ii. Above 3 H.P. upto 5 H.P.

... Rs.250/- Per H.P./Year

iii. Above 5 H.P. and below 10 H.P.

... Rs.350/- per H.P./Year

iv. 10 H.P. and above: Metered Supply

... 50 Paise per Unit.Subject

to a Minimum of Rs.400/-per H.P.
per Year

NOTE:
1. Consumers under this Category are permitted to use 3 Pilot Lamps of 5 watts each.
2. Customer charge s of Rs.10/-per month per service shall be levied.
LT.CATEGORY-V

AGRICULTURAL
Applicable for supply of energy for irrigation and agricultural purposes upto a
connected load of 75 H.P..
.
RATES
Consumers shall pay electricity charges as shown below
i. Upto3H.P.

..Rs.l50/ -perH.P./Year

ii. Above 3 H.P. upto 5 H.P.

.. Rs.250/-per H.P./Year

iii. Above 5 H.P. and below 10 H.P.

.. Rs.350/- per H.P./Year

iv. 10 H.P. and above

.. Rs.400 per H.P. per year

86

NOTE:
1. In DPAP areas the tariff will be lower by Rs.50/- per H.P. per Year for all
capacities below 10 H.P.. However, pumpsets located in the registered irrigation
command areas are not eligible for this concession.
2. Agricultural consumers are permitted to use 3 pilot lamps of 5 watts each near
the main switch as pilot lamps.
3. Supply to the L.T. Agricultural service will be suitably regulated as notified
by Board from time to time.
4. Customer charges of Rs.10/-per month per service in terms
tariff shall be payable by all Agricultural Consumers.

of Part 'C of the

5. Sugar Cane crushing operations are permitted in the services taken under
this category subject to obtaining specific permission from the Divisional
Engineer, Operation/ Superintending Operation concerned and on payment of
Rs.80/- per H.P./Month or part thereof for the contracted load/connected load of
the service.
LT.CATEGORY-VI
LOCAL BODIES
Applicable for supply of energy for lighting on public roads, streets,
thoroughfares including parks, markets, cart-stands, bridges, Traffic Signaling and Drinking
Water Schemes.
RATES
A. Street Lighting
i. Panchayats Minor

Upto 250 Units/Month Free

(per Panchayat)
Above 250 Units/Month
100 Paise per Unit

Major

For all Units

100 Paise pe r Unit!

ii.Municipalities

For all Units

120 Paise per Unit!

iii.Corporations

For all Units

140 Paise per Unit

87

B.P.W.S Schemes
i. Panchayats

Minor

Free

Major

Corresponding Agricultural Tariff

ii. Municipalities

Corresponding Industrial L.T./H.T. Tariff

iii. Corporations

Corresponding Industrial L.T./H.T. Tariff

Minimum charges

Rs.2/- per point per month for Panchayat

Rs.6/- per point per month for
Municipalities and Corporations

NOTES: (STREET LIGHTING)

i.

The cost of fittings shall be borne or paid for by the consumers. The
responsibility for maintenance including renewals and replacements rests with the
consumers.
ii. Where the cost of fittings is borne by the Board the first supply of filament lamps,
fluorescent tubes, mercury vapor lamps inc luding special type lamps along with
their fittings will be made by the Board at its cost. In such cases
consumer will have to pay fixed charges as in column(3) be low. Where
however, the cost of fittings is borne by the
consumer but maintenance is
done by the Board the consumer will have to pay fixed charges as in col.(4) below.

Sl.
No.
Details

Fixed charges per

month where the
cost of fittings is
borne by the Board
Rs.

1
.
2
.
3
.
4
.
5
.
6
.
7
.

Fixed charges per month Where

the cost of fittings is borne by
the local body but maintenance
is by Board
Rs.

Ordinary Filament Lamp

2.00

1.00

M. V.Lamps 80 w fixture

12.00

6.00

M.V.Lamps 125 w fixture

15.00

8.00

Fluorescent Lamp 40 w
double fixture
Flourascent Lamp 40 w
Single fixture
250w street Light fixture

8.00

4.00

7.00

4.00

45.00

23.00

400w street Light fixture

50.00

25.00

88

iii. The replacement of filament lamps, fluorescent tubes, mercury vapor and other
special type of lamps will be made by the consumers at their cost. However, in
Urban areas till such time the Municipalities and Corporations make their own
arrangements for such replacements the Board may, if the consumer so desires,
carry out the replacement provided the consumer supplies the lamps and tubes.
The consumer will in such cases be billed labor charges at the rate of Rs.2/- per
replacement. However, in Rural areas, such replacement of bulbs supplied by the
consumer will be made by the Board without collecting labor charges. For this
purpose the area comin g under Gram Panchayat shall constitute 'Rural Area'.
iv. Where the cost of fittings has been borne by the Board and consumers desire to
avail the benefit of waival of fixed charges, the consumer shall have to pay the
book value and own the fittings for extending the above facility.
v. Additional Charges: Every local body shall pay an additional charge equivalent to
any tax or fee levied by it under the provisions of any law including the
Corporation Act, District Municipalities Act or Gram Panchayat Act on the
poles, lines transformers and other installations through which the local body
receives supply.
LT.CATEGORY-VII
GENERAL PURPOSE
Applicable for supply of energy of places of worship like Churches, Temples,
Mosques, Gurudwaras, Educational Institutions and Student Hostels, Chartiable
Institutions and Recognised Service Institutions.
Rates
For all the units consumed

200 Paise per unit

Minimum charges

.. Rs.50/- per month for single

phase supply
Rs.150/-Per month for three
phase supply

MODE OF BILLING
Board introduces monthly billing for consumers whose monthly consumption is above
575 units and bimonthly (once in two months) billing for other consumers it seems fit.
Note: For loads less than 5 KW, single phase supply only will be given.

89

LT.CATEGORY-VIII
LT.TEMPORARY SUPPLY
1. For supply of energy to all categories other than Irrigation and Agriculture.
For all units consumed

.. 400 paise per Unit

Minimum charges

.. Rs.100 per KW or part thereof of

contracted load for first 30 days or
part thereof and Rs.60 per KW or
part thereof of contracted load for
every subsequent period of 15 days or
part thereof

2. For supply of Energy to Irrigation and Agricultural purpose.

For all units consumed

.. 100 Paise per Unit

Minimum charges

.. Rs.100 per H.P. of contracted load for the

first 30 days or part thereof and Rs.50
per H.P. of contracted load for every
subsequent period of 15 days or part
thereof.

CONDITIONS
i. Service charges and estimated energy charges
The charges shall be paid by the cons umer in accordance with the scale of
miscellaneous and general charges in force from time to time.

ii. Regular consumer requiring temporary additional supply

In case where consumers availing regular supply of energy require additional
supply for temporary period, the additional supply tariff shall be given as a
temporary service and charged as such.
GENERAL CONDITIONS OF L.T. TARIFF
The foregoing L.T. Tariffs are subject to the following

90

conditions.

1 Classification of Premises
The Board shall have the right to classify or re-classify the supply of energy to any
premises under an appropriate category of L.T. Tariff.
2.
The connected load of the consumer shall not exceed his contracted load and if the
connected load of the consumer is found in excess of the contracted load, the provisions of
clause 40.3 of Terms and Conditions of Supply notified in B.P.Ms.No.281, dated 16.03.1996 shall
be applied.
3.

Additional charges for belated payment of Bills

The consumer shall pay an additional charge at 0.07 paise per rupee per day on the
amount of the .bill for the period of delay if he does not pay the bill within the prescribed
period. The amount of additional charges shall be rounded off to nearest paise.
PART 'C
(MISCELLANEOUS AND GENERAL CHARGES)
I. SERVICE CONNECTION CHARGES
Service connection wires have to be provided by all prospective consumers under all L.T.
categories from the over head line terminated outside their premises.
II. RECONNECTIONS
a. Low Tension Services
i. Overhead Services
ii. U.G. Services

Rs. 50/Rs.100/-

b. High Tension Services

i. 11KV
ii. 33 KV
iii. 132/220 KV

Rs.300/Rs.500/Rs.1000/-

III. TESTING
a. Installations
i. The first test and inspection
new installation or of an
extension to an existing
installation
91

L.T

H.T.

Nil

Nil

ii.Charges payable by the consumer

in advance for each subsequent
test and/or inspection if found
necessary owing to any fault in
the installation or to non
compliance of the conditions of
supply.

Rs.20/-

Rs.200/-

b. Meters
i. A.C. Single Phase Energy meter
ii. A.C.Three Phase Energy meter
iii. Demand or special type meter

Rs.10/Rs.30/Rs.150/-

Rs.500/-

c. Transformer Oils
i. First sample of oil
ii. Additional sample of oil of
the same equipment received
at the same time

Rs.150/-per sample

Rs.100/- per sample

IV. SERVICE CALLS

a. Charges for attendance of
Fuseman for Low Tension
Consumers
1. Replacing of Board's cut out fuses
2. Replacing of consumer's fuses

Nil
Rs.3/-

b. Charges for attendance of Fuseman/

Wireman at the consumer's premises
during any function or temporary
illumination provided a Fuseman/
Wireman can be spared for such work

Rs. 100/-per each

day or part
thereof

c. Charges for Infructuous visit of

Board's employees to the consumer's
premises when there is no defect in
Board' s in Board's equipment.

Rs.25/- for each visit

92

V. MISCELLANEOUS CHARGES
a. Application Registration Fees
i. For L.T. Agricultural & Domestic
ii. For all other L.T. Categories
iii. For all H.T. categories

Rs. 25/Rs. 50/Rs. 100/-

b. Revision of estimates
c. Fee for rerating of consumer's
installation at the request of the
consumer. This does not include the
additional charges payable by the
consumer for increasing his connected
load in excess of the contracted load,
as provided in Clause 39.7. 2 of the
Terms and Conditions of supply

Rs. 10/-

Rs.20/-

d. Resealing of:
i. L.T.Meter Cut outs in the consumer's
premises

Rs.5/-

ii. M.D.Indicator meters and other apparatus

in the consumer's premised (The aforesaid
charges do not include the additional
charges payable by the consumer for
breaking the seals)

Rs. 100/-

e. For changing meter only at the request

of the consumer (Where it is not
necessitated by increase in demand
permanently)

Rs.25/- Rs.100/-

f. For changing or moving a meter Board

Actual cost of material and labour

plus 25% supervision charges on cost of
materials and labour

g. Customer charges for each consumer

i. For all L.T. Categories inclusive
of Agricultural Category
ii. H.T. Categories:

Rs.10.00 per month

a.66 K.V. and below

b.132/220 K.V

Rs.400.00 per month

Rs.1000.00 per month

93

iii. Urgency charges for temporary

supply at short notice

Rs.100/-

b. Special rates chargeable for pilferage and malpractice cases

H.T. Categories
i. Category I
ii. Category II
iii. Category III
iv. Category IV
v. Category V
vi. Category VI

Rs.220 per KVA/month+Rs.9.00 per unit

Rs.220 per KVA/month+Rs.9.00 per unit
Rs.220 per KVA/month+Rs.9.00 per unit
Rs.4.20 per unit
Rs.10.00 per unit
Rs.6.00 per unit

L.T. CATEGORIES
i. Domestic Cat I
ii. Non Domestic and
Commercial Cat II
iii. Industrial Cat III
iv. Cottage Industries Cat IV
v. Agricultural Cat V
vi. Public lighting Cat VI
vii. General purpose Cat VII
viii. Temporary

Rs. 5.00 per unit

Rs.l 1.25 per unit
Rs. 9.00 Per unit
Rs. 3.60 per Unit
Rs. 1000 per H.P. per annum
Rs. 3.60 per unit
Rs.6.00 per unit
Rs.l2.00 per unit

Supervision/Inspection & checking charges

i. For L.T. Agricultural
and Domestic
ii. For all other L.T. categories
iii. For H.T. Services

Rs. 50.00
Rs. 150.00
Rs.300.00

VI. TEMPORARY SUPPLY

1. Requests for temporary supply of energy cannot normally be considered unless there is
a clear notice of atleast one week in the case of domestic and three months in case of
other types of supply. If supply is required at a short notice, in addition to the
charges mentioned below, an urgency charge, as may be/specified by the Board be levied.
2. Estimated cost of the works for making necessary arrangements for supplying
energy including the cost of distribution lines, switchgear, metering equipme nt, etc.,
as may be worked out on the basis of standards and norms prescribed by the Board, from
time to time plus cost of dismantling the lines and other works when the supply is no
more required less the cost of retrievable material.

94

3. a. Estimated cost of the works payable by the consumer as mentioned herein before
shall be paid by him in advance. On completion of the works, a bill for the
actual amount payable by the consumer shall be prepared and the difference would
be collected from of refunded to the consumer, as the case may be.
b. In the case of temporary supply of electricity bill of actual expenditure shall
be prepared after the lines and other works are dismantled and retrievable
material is returned to Stores.
c. In addition to the aforesaid charges payable by the H.T. Consumers
availing temporary supply, they shall pay hire
charges
at 2% on cost of
retrievable material per month or part thereof, for the duration of temporary
supply.
4.

a. The consumer requiring supply on temporary basis shall be required to

deposit in advance in addition to service connection charges, estimated energy
charges worked out on the basis for use of electricity by the consumer for 6 hours per
day and meter rent for the period for which temporary supply is required. Bill for
electricity consumed in any month shall be prepared at the tariff applicable and
adjusted every month with the estimated energy charges deposited by the
consumer. If the balance amount in deposit is found insufficient for the balance
period of temporary connection, the consumer shall replenish the deposit, as may be
demanded by the Board.
b. In the case of consumers requiring temporary supply for the purposes of Cinema,
the estimated energy charges for a minimum period of 3 months shall have to be
deposited by the consumer subject to the condition that the consumer shall pay
every month energy and other miscellaneous charges for the preceding month and
the amount deposited by him in advance shall be adjusted with the last month
consumption and the balance amount shall be refunded.

5. The temporary services shall also be assigned a separate SC No. by the section officer
with a prefix "T " (e.g.:-T123..) in Seriatim and intimated to ERO. A test report
shall be obtained at the time of release.
6. Meter reading folio is to be opened in the concerned meter reading Register and
monthly meter readings shall be taken compulsorily for all temporary services as
in the case of monthly read services.
7. Similarly the ERO has to open a folio for each temporary connection and should
review receipt of monthly meter readings, payments due,
deposits available, its
adequacy etc.
In cases where temporary supply is requisitioned for more than 3
months, monthly bill should be issued to the party which shall be paid within 15
days failing which supply should be disconnected

95

8. In respect of L.T. the Assistant Engineer is responsible to review every

month
the consumption pattern and adequacy of deposit paid. In respect of temporary
services like construction power which are likely to last long minimum of two months
deposit shall always be ensured by collecting additional deposit wherever there is a short
fall.
9. The Assistant Divisional Engineer
H.T. temporary service connections.

is responsible for the review

in

respect

of

10. Check readings shall be taken by the next higher authority i.e., Assistant Divisional
Engineer in respect of L.T. and Divisional Engineer in respect of H.T. temporary
services for every two months.
11. The units sold to temporary services should also be exhibited under sales in the Energy
Audit Reports.
12. When the period of temporary supply is Over; the final reading shall be taken by
Assistant Engineer personally before removing the meter and intimated to ERO duly
enclosing a test report with consumer's attestation.
13. The retrieved material shall be dismantled and devoluted to stores within 15 days from
date of termination of temporary supply and value triplicates obtained.
14. The AE should settle the full account and submit the closed work order within one month
of dismantling the temporary supply. The Assistant Divisional Engineer shall scrutinize
and submit the details of payments refundable to the consumer to the ERO/Divisional
Engineer within 15 days.
15. The consumer may opt crediting the balance amounts due to him to any permanent
service in the same ERO for adjustment against Current Consumption charges.
16. The Divisional Engineer is the final authority to approve the release of any amounts due
to the consumer in respect of temporary services.
17. In respect of H.T.; Superintending Engineer is the competent authority for items above.
In the event of estimated energy charges deposited by the consumer having been found
insufficient, the consumer shall deposit such additional amount, as may be demanded by the
Board failing which the Board may discontinue the supply of electricity.
VII. MISCELLANEOUS WORKS
The charges for any work which the board may be required to undertake for the
consumer and which is not included in the foregoing schedule, shall be the actual cost of
labour land material plus 25% on cost of labour and material to cover overhead charges.
The aforesaid charges shall be paid by the consumer in advance.

96

PART'D'
POWER FACTOR APPARATUS
1. FOR H.T.AGRICULTURAL CONSUMERS
Every H.T. Agricultural Consumer using induction motors shall install L.T.
Shunt capacitors of specified rating as given below.
KVAR RATING OF L.T. CAPACITOR S FOR VARIOUS RPM MOTORS

SI.
No.
1
2
3
4
5
6
7

Rating of
individual
motor (H.;P.)
Upto 50
60
75
100
125
150
200

750
RPM
15
20
24
30
39
45
60

1000
RPM
15
20
23
30
38
45
60

1500
RPM
12
16
19
24
31
36
48.

3000
RPM
10
44
16
20
26
30
40

2. FOR L.T.CONSUMERS
a) Other than welding transformers
Every L.T. Consumer using induction motors shall install L.T. Shunt
Capacitors of specified rating as given below.
KVAR RATING OF L.T. CAPACITORS FOR VARIOUS RPM MOTORS

SI.
No.
1
2
3
4
5
6
7
8
9
10

Rating of
individual
motor (H.P.)
3
5
75
10
15
20
25
30
40
50

750
RPM
1
2
3
4
6
8
9
10
13
15

1000
RPM
1
2
3
4
5
7
8
8
11
15
97

1500
RPM
1
2
3
4
5
6
7
8
10
12

3000
RPM
1
2
3
3
4
5
6
7
9
10

b. WELDING TRANSFORMERS
SI.
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35

Name plate rating in KVA

of individual welding
transformer
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35

Capacity of the Capacitor

in KVAR
1
2
3
3
4
5
6
6
7
8
9
9
10
11
12
12
13
14
15
15
16
17
18
19
19
20
21
22
22
23
24
25
25
26
27

98

Note:
1. If any such consumer fails to install the capacitors at all or fails to install the
capacitors of required rating or the capacitors already insta lled are found during
inspection to be damaged or become defective or ceased to function, the consumer
shall be served with a notice to get the same installed/replaced/rectified or
corrected within 30 days of the inspection and intimate the fact of replacement/
rectification to the concerned Section Officer, (Operation) of the Board, who will
inspect the capacitors again to verify their satisfactory performance.
2. In the event of failure on the part of the consumer to comply with the above notice,
the Board shall levy a surcharge of 25% per month on the bill amount from the date
of release of power to the service/the date from which the capacitor was
defective or ceased to function till such a time the capacitor is
installed/replaced/rectified or corrected provided further that such retrospective levy
of surcharge shall be limited to one year from the date of inspection. The consumer
aggrieved by the retrospective levy, may appe al to the concerned Superintending
Engineer(Assessment), whose decision shall be final.
3. In case the rated capacity of the welding transformer falls in between the steps of
the stipulated ratings, the capacitors suitable for the next higher step shall be
installed by the consumer.
4. The failure on the part of the consumer to comply with the above notice, shall entail
the service liable for disconnection immediately after expiry of the said notice. Such
default shall also be treated as violation of terms and conditions of the supply and
Board reserves the right to terminate the contract and collect the sum equivalent to the
minimum charges for the balance initial period of agreement.

99

D. AGREEMENT FOR SUPPLY OF POWER & DEPOSITS FOR CONSUMPTION

124 AGREEMENTS:
Except in the case of domestic or commercial, non-domestic and General purpose
category where the application form itself serves the purpose of an agreement, separate
agreements should be obtained from all consume rs for the supply of power for industrial or
agricultural purposes or street lights as per conditions specified for each in the form
prescribed in the terms and conditions of supply vide clause No.26,27.
Agreements with the H.T. consumers are of special nature which should be obtained
from all consumers for supply of power at H.T. in the form prescribed and such agreements are
taken in the office of the Divisional Engineer/Operation.
125 POWER OF ACCEPTANCE:
The Asst. Divisional Engineers of the board are empowered to accept the agreement for
supply of power at L.T., Divisional Electrical Engineers are empowered to accept the agreements
for supply of power at H.T.
126.
If any special guarantee is taken, the consumer shall certify that he has clearly
understood the special guarantee in respect of consumption if consumption falls below the
limit. Special guaranties can be reduced when additional revenue accrues from the same feeder.
127. (a) The printing of standard forms of L.T. agreements, and H.T. Agreements shall be
arranged from the Central Office.
128.
If a consumer who has given an agreement for taking supply under a particular
tariff, subsequently finds another tariff is more advantageous to him, his application for transfer
to the new tariff may be accepted provided his minimum guarantee is not reduced.
129. In cases where the party to an agreement discovers, subsequent to his signing the
agreement and prior to execution of extensions to his installation, that the capacity of the motor
as per the agreement is more than his installation will stand and therefore installs a motor of
lower capacity, the agreement maybe altered after full examination of the case and recording
reasons for such alteration, provided the remunerative nature of the extension is not affected.
130.

The following instructions should normally be observed in taking agreements:-

1. Date of agreement should not be filled up at the source. This will be the date on
which the accepting authority signs the same. If one consumer has more than one
installation of his own, separate agreements should be taken for each service.
2. Corrections in the agreements should be attested by the consumers. Separate sheets
of clauses should not be pasted. It is preferable to insert them in writing or type
in the blank space of the agreement form and have them signed.

100

3. No variations should be made in the terms of the standard

agreements without
the consent of the accepting authority. In important cases, the permission of the
Chief Engineer should be taken.
4. Wherever minimum guarantees are fixed, they
power.

represent only revenue by sale of

5. If the signatory to the agreement is not himself the owner of the well or premises a
letter of consent from the owner only may be obtained as indicated in para 106.
6. As a rule, it is advantageous to take the agreements from the owners instead of from
the tenants as the latter are likely to change often. Though no formal agreement need
be taken in the case of domestic services it does not preclude taking agreements at
discretion, the period being limited to two years under the general order of the
Divisional Electrical Engineer applicable to any particular area.
7. The value of stamp to be used on all agreements is Rs.100/8. L.T. agreements taken for service connection not included in extension, should be sent
to the ERO office.

9. Agreements should be verified by the accepting authority before the service is given
or as soon after as possible.
10. Copies of agreement if demanded by the consumers may be furnished in the usual
stamped agreement form, the cost being borne by them.
Copies of agreements are
not required by the Divisional or Distribution Engineers.
Any special features
affecting the field in an agreement which is not in the standard form should be communicated
to the Divisional Electrical Engineers.
11. Requisition for supply of L.T. energy for domestic consumers will suffice.
Changes in load may be Noted in the relevant records and in the case of changes in
tariff rates exchange of letters may be accepted as sufficient.
However revised
test report may be sent to ERO in all such cases.
12. The revised form of requisition for supply of energy may be adopted with the period of
supply as two years.
Agreements on stamped paper should however be entered into with Industrial and
Agricultural consumers. Changes in loads may be entered in the relevant records and the
consequential change in rates or minimum will be by exchange of letters.

101

13. In cases ni volving important changes fresh agreements may be entered into.
This may be by means of an addendum to the original application/agreement
signed by both the parties.
131.

(1) Before the construction of service line can be commenced, the consumer
(whether owner, lessee or tenant), should deposit along with the agreement, the
service line charges, development charges and consumption deposit as per the clause
28 of terms and conditions of supply.
(2) The amount of consumption deposit shall be in the form of crossed Demand
Drafts and will not be accept in cash. The consumption deposit Demand Draft's
shall be drawn in favour of Assistant Accounts Officer/ERO, in case of L.T. supply
and Senior Accounts Officer of the Circle in case of H.T. supply, all other
deposits shall be in favour of Divisional Engineer concerned.

132. THE AMOUNT OF DEPOSITS SHALL GENERALLY BE REGULATED AS

FOLLOWS:
The amount of consumption deposit shall generally be regulated as indicated
in clause No.28 of terms and conditions of supply.
133.
Register of Demand Drafts should be maintained in
ERO
and Divisional
Engineer's office and these registers shall be reviewed monthly by Assistant Accounts
Officer and Divisional Engineer respectively. The register should provide columns
showing the encashment of Demand Draft's and should show the number and amount on any
given date. The Registers should also be maintained in the Section Office.

102

E. MISCELLANEOUS AND GENERAL RULES REGARDING SERVICES.

134.(1) UNCONNECTED SERVICES : As soon as an extension scheme is energised and
brought into ope0ration the Assistant Divisional Engineer of the distribution system should
issue notices in (A.P.S.E. Board Form 206) to the consumers who have signed power
agreements and to the other prospective consumers listed in the revenue forecast of
the scheme from whom applications have been received. Acknowledgments for the
notices, if served in person, should be taken from the consumers. If the notices are sent by
post, certificate of posting should be obtained from the Post Office. A report about the
energising of the lines together with the list of persons to whom notices have been sent
should be sent to the ERO Office/Circle Offic e in case of H.T. cases simultaneously.
(2)
In the ERO Office the date of energising should be Noted in the register of
unconnected services (in A.P.S.E. Board Form 207) and the list of persons to whom notices
have been issued checked with the names of consumers included in the schemes as per
column (4) of the register. The dates of issue of notices should be recorded in column (7) of
the register.
(3)
This register should be reviewed completely every month by the Junior Accounts
Officer to see that all items for which service connections have not been given within
three months of the date
of acknowledgment of notice of availability of power
by the consumer are transferred to the ledger of unconnected services for levying the
minimum charges with reference to the agreement.
(4)
DISMANTLING OF FEEDER LINES OF DEFAULT, SERVICES
AFTER TWO YEARS: Feeder lines of default services may be dismantled after
two years if there is no prospect of connection at all, after the minimum for the full period
of the agreement is recovered. In cases where at the discretion of the Superintending
Engineer in charge of power systems the penalty is not enforced for bona fide reasons of
inability on the part of the consumer to receive supply, the approval of the Chief Engineer
should be obtained for dismantling the lines of supply has not been availed for two years
or if there is no prospect of connection at all.
(5)
If minimum has been waived for certain portion of the agreement period, the
recovery should be for the period of the agreement minus the period for which the
recovery has been waived.
All amounts due to Board can be recovered as arrears or land revenue.
POWERS OF SUPERINTENDING ENGINEER TO DISMANTLE LINES
If the loss to the department by dismantling should be within the powers of the
superintending Engineers to write off, the Superintending Engineers can order
dismantling of lines, a copy of the directions being furnished to the Chief Engineer The
following officers are empowered to sanction estimates to dismantle service connection
materials, metering, and extensions.
H.T. Services
...
Superintending Engineer
3 Phase L.T. Services
...
Divisional Engineer
1 Phase L.T. Services
...
Assistant Divisional Engineer
103

NOTE: If the services remain unconnected owing to exceptional draught and scarcity
of water in the Wells, remission of minimum bills can be claimed on
production of dryness certificates subject to the same conditions as regular services.
DISCONNECTION ETC- GENERAL RULES
135.(1) 7 DAYS NOTICE IF DISCONNECTION IS REQUIRED:
Consumers wishing to discontinue the use of electricity (Whether permanently or
temporarily) shall give at least 7 (seven) days notice, in writing, to the Section Officer who
will arrange to disconnect the installation on the required date. The seven days' notice will
apply also to flat rate and all other services.
NOTE: (1) Consumers should leave their correct postal address in order to facilitate
correspondence after disconnection.
(2) TEMPORARY DISCONNECTION: In cases in which agreements are
taken for a minimum period, the agreement period shall be extended
by the period during which temporary disconnection of service is
permitted.
(3)

AT REQUEST OF TENANTS NOT DESIRABLE:

Before a service is
disconnected it should be ascertained whether the person who
has entered into the agreement
himself vacates the premises and
whether his statement to that effect is really a fact. Disconnections may
not be effected at the request of tenants.

(4) The consumer shall be liable to pay the monthly minimum charges as per
the tariff conditions in force during the period of disconnection also
(5) The consumer shall pay all the arrears outstanding against his service
and obtain "No due" certificate from Assistant Accounts officer,
ERO and Enclose the same to the disconnection notice.
(2)

PERMANENT DISCONNECT ION :

Whenever a service is discontinued, the

Assistant Engineer should examine the case and decide whether the service is
likely to be resumed in the near future by the same consumer or a new consumer,
Resumption of service either by the old consumer or new consumer, if the
service connection still exists, reconnection fee and arrears shall be collected. If
the meter has been removed, no charge shall be made for its installation. If the
service is not likely to be so resumed within the next six months, the service
connection should be taken down and the materials devoluted. Services which
are not likely to be resumed should be disconnected at the aerial.

104

(3) DISMANTLING
SERVICE
LINES
AFTER
FOUR
MONTHS
DISCONNECTION
WHERE THERE IS NO PROSPECT OF RECONNECTION: Service lines may be
dismantled after four months of disconnection where there is no prospect of
reconnection. The Assistant Accounts Officer/ERO shall issue one month notice for such
consumers in the fourth month. The Section Officer shall dismantle the service line of
such services immediately after expiry of one month notice and intimate the same to
Assistant Accounts Officer/ERO. The Assistant Accounts Oflficer/ERO on receipt of the
information of permanent dismantlement of such services, the arrears outstanding against
such services shall be adjusted from the Consumption deposit available and transfer these
services to the outstanding accounts ledger.
N.B:

Before an installation is reconnected after a period of six months or more the

consumer shall submit a test report of the licensed Electrical Contractor.

NOTES ON L.T. AGREEMENT:

1) If a consumer has taken supply for. the specified period of the agreement and
discontinues afterwards, he is liable to give a month's notice.
2) If the consumer's supply is disconnected due to default before the expiry of the
agreement period, the consumer is liable to the minimum charges for the unexpired portion of the agreement.
The consumer has to pay the monthly minimum for the un-expired period
irrespective of the fact he has paid consumption charges for energy actually consumed
which is equivalent to the charges for the agreement period at the minimum rates.
3) The Department can determine the agreement on request by a consumer if he is
unable to take supply. The Department should make efforts for continuing rather
than terminating the agreement. The consumer has however the option to
terminate the agreement by giving one month's notice after expiry of initial period
of Agreement. In the case of defaulters, the supply is discontinued but the
agreement is
not
terminated. Supply should be reconnected as soon as the
default ceases.
4)

- WHEN REN EWED : A default ceases as soon as arrears are paid and
reconnection made. The agreement is not therefore terminated by temporary
disconnection for default and the question of its renewal after reconnection does
not arise.
AGREEMENTS

In case of new consumers taking an existing live service, fresh agreements will be taken.
5) Fresh agreements are not necessary on the expiry of the minimum period specified
in the existing agreements so long as the supply continues.

105

6) The above and similar interpretations shall be most liberal from a commercial point of
view and discretion should be freely exercised in waiving the claims by Board in bonafide
cases.
136.DISCONNECTION FOR NON PAYMENT BEFORE DUE DATE:
In the event of any bill for supply of Electricity not being paid fully on the due date,
the department reserves the right to disconnect the service, after giving seven day's notice
Reconnection will be made after receipt of arrears and the fees. The arrears include not only the
payment of bills rendered but also for energy consumed and payments due up to date of
disconnection. In special cases the amount of bill for the month in which the reconnection is
made, may be claimed along with the monthly bills.
NOTE:
1) Discretion should be used before disconnecting and exceptional cases of nondisconnection may be retained in service under orders of the Assistant Divisional
Engineer or the Division Office.
The Assistant Divisional Engineer should
communicate their reasons forthwith to the ERO office and such discretion shall be
exercised not more than once for each consumer within a period of 12 months.
2) If the bills for energy consumed are not received by parties within 10 days from the
date of the bill to which they relate they can write to the ERO office and ask for
duplicates. Non-receipt of bills shall on no account be accepted as excuse for delay
in payment.
3) As mistakes are likely to occur now and again in the ERO Office in regard to the
proper crediting of amounts received in connection with bills and thus giving room to
the possibility of service being disconnected, notwithstanding payment having been
made in respect thereof, the consumers are advised to produce receipts for
payments or alternatively, postal Money Order receipts, etc., before the ,officers
directed to make disconnections for default in payments. This will avoid needles
inconvenience to consumers by preventing disconnections
of service where
payments have been made.
Disconnection shall be made only when the receipts are asked for but not produced
4)

DISCONNECTION OF SERVICES TO GOVERNMENTS AND

LOCAL BODIES: Ordinarily no service to a Government building should be
disconnected for default in payment off dues without an intimation in writing to the
head of the office in charge of the building.

5)

The meter reading at the time of disconnection should be invariably noted in the
Disconnection list and also in the MRR.

106

137. RECONNECTION DUE TO ALTERATIONS IN BUILDING:

In no case should fees for reconnection be charged if the consumer has paid the cost of
shifting the meter board during remodeling of his premises. If the remodeling does not entail
shifting of the meter board but only necessitates disconnection and reconnection, the usual
disconnection and reconnection fee should be charged.
138. METERS DURING TEMPORARY DISCONNECTIONS AND RECONNECTION
FEES:
During the period of temporary disconnection, the meter will remain in the consumer's
premises unless the consumer requires it to be removed. However the consumer should pay
monthly minimum charges as per the tariff in force during the period of temporary
disconnection also.
139. REVTEW OF DISCONNECTED SERVICES:
A list of disconnected services from which materials have not been devaluated to
stock and also disconnections made from commencement and not resumed should be
maintained in the ERO/Section Office. The list should be reviewed periodically and enquiries
made of the field offices to ascertain whether the service will be made use of in the near future.
140. FUSE OFF CALLS A fuse of call book in A.P.S.E. Board Form 62 is maintained for each distribution
or section of a distribution system.
141. Whenever a fuseman or other member of the distribution staff proceeds to attend to a
fuse off call, he should take with him the fuse off call card for noting the call hour and the
name
of the consumer who called and after -renewal of fuses, complete the card and obtain the
signature of the consumer or his representative. The num ber of fuses renewed should be
specially Noted in the card. On return to the office he should make entries in the fuse off call
book.
142. (1)
renewed

FUSE OFF CALLS

RATES WHEN CHARGED : Aerial

fuses and cut-outs are to be

at the cost of the Board. Fuses replaced in consumer installation should be

charged to the Consumer or whenever the cause of the fusing is in the consumers'
installation, unnecessary, calls made by the consumers and attended to by
fuseman should be charged to the consumer
(2) CHARGES FOR RENEWING MORE THAN ONE FUSE AT A TIME: The
charge to be collected shall be for each call made irrespective of the number of fuses
renewed at a point of supply on a call.

107

(3) Senior Officers of the Board should occasionally make discrete enquiries among
consumers to ascertain when fuse off calls were last attended to in their services and
verify whether the calls have been registered in the books maintained by the
Section Officer.
BILLS AND PAYMENT
143.
BILLING FOR WHOLE UNITS. Billing for energy consumption of all classes should
be for the whole number of units. In the meter readings, however, decimals will be shown
and also the multiplying factor where it is used. The actual consumption will be the
difference between the two readings or products as the case my be. When this difference
includes decimals, 0.5 and above will be reckoned as one unit and rest ignored. Consumption
in the first month shall be charged at rates applicable to the monthly supply and monthly
consumption.
144.PAYMENTS
Consumers should be advised and persuaded to pay the bills at the ERO office and also at
bill collection centres. The terms of tariff should be explained to them by revenue cashiers
Meter Readers and other staff.
1) All bills should be paid monthly/bi-monthly as stipulated in Board's Tariff from
time to time.
2)

COLLECTIONS : Revenue Cashiers should be changed from time to

time if possible and where there are more than one in a locality, their jurisdictions
should be changed every half year.
BILL

3) Technical Officers should not be normally entrusted with the duty of collecting
money due from consumers nor should they be asked to act as cashiers. This is
entirely the function of the ordinary collecting staff. For collecting of arrears
the Revenue cashier or the officers deputed to collection work
where no
Revenue cashier is appointed should first be addressed through the
Distribution Engineer or the Junior Accounts Officer under whose
direct supervision he works for the collection of arrears. Only in important
and prolonged cases of delay should the Engineers be advised to contact the
consumers for collections.
4) Payment of annual minimum by installments at consumers request may be
allowed by the Officers authorised by the Board.
5) O&M' staff, lower in rank than Line Inspectors should not be deputed to
explain the bills or tariffs to consumers.

108

145. SURCHARGE:
SURCHARGE, FOR BELATED PAYMENT OF BILLS : The H.T. Consumers shall pay the
Current Consumption charges within 15 days and L.T. consumers within 14 days from the date of
the bill failing which the consumer shall be liable to pay additional charges at the
rates as prescribed by the Board from time to time and notified in the tariff notification of
the Board.

NOTE:
1) In respect of all current consumption bills the surcharge due in a particular
month should be calculated and included in the next months bill.
2) If the last date of payment without surcharge falls on a holiday no surcharge need be
levied if payment is made on the next working day.
146. IMPORTANT LOADS - REVIEW OF CONSUMPTION:
The Engineers in charge of distribution are expected to have personal touch with all
important consumers. Sudden fall in the consumption and maximum demand in a month
which cannot be ascribed to known reason should at once be investigated and the remedial
action taken. Very often low consumption is due to internal defects in the meters and metering
cubicles. The section Officer and Assistant Divisional Engineer who are in charge of
Distribution should inspect the H.T./L.T. services whenever the consumption of energy drops
and report the reasons to the Central Office/ERO Office/Divisional Engineer concerned.
147. CHANGE OF LOAD
A consumer who makes any alterations either by ad dition or removal of any fittings or
apparatus in his installation should give previous intimation to the department. The supply to
the consumer is liable to be disconnected as a penalty for not giving this previous intimation vide
clause VI (i) (d) of the Schedule to the Indian Electricity Act. Neglect to intimate may also
lead to further action for attempted fraud. In no case will change of tariff to the
advantage of the consumer be permitted with retrospective effect, if the intimation is
sent after the alteration. Similarly changes to the wiring if any should be previously notified
to the Section Officer.
148. I G N O R A N C E OF RULES: Ignorance of procedure and rules on the part of consumer does
not exonerate them from the payment of fees for fuse off calls, reconnection, etc.
149. SERVICE
CONNECTION
ALLCORRESPONDENCE:

NUMBER

TO

BE

GIVEN

IN

The number assigned to each installation (which is also painted on the meter
board) should invariably be quoted in all correspondence failing which the consumer cannot
expect to obtain a prompt reply.

109

NOTE: The consumers should be advised that

1)

On all matters regarding fuse off calls, interruption of supply,

applications for
service,
disconnections
and reconnections, they should apply to the local section
officer or to the Assistant Divisional Engineer and that,

2) On all matters regarding bills, refunds of service connection charges, etc., they
should address the AAO/ERO of the system. Complaints should be addressed to
the Divisional Engineer or Superintending Engineer.
150. RIGHT TO DISCONNECT INSTALLATIONS:
The Board reserves the right to disconnect the services not conforming to the
regulations and also where power has been used, in the judgment of the Engineer of the
Board, in a manner prejudicial to the interests of the Board. In such cases he shall also
have the right to impose such penalty as he may decide in each case before reconnection.
151. In all matters regarding disputes, claims, penalties, etc., the decision of the
Superintending Engineer shall be final and binding. The right of appeal shall however lie
with the Chief Engineer.
152. MUNCIPAL TAX: Municipal tax is not leviable on electrical equipment and installations
nor the cost of electric installation to house.
TESTING OF METERS, READING AND ADJUSTMENT OF BILLS OF
CONSUMERS
153. METERS AND RELAYS TESTING BRANCH:
In each circle a testing division is constituted and this branch undertakes testing of
meters, relays, transformers and other protection equipment.
The functions of the M.R.T. Branch-1) Testing the pressure or periodicity of supply as required by clause XIII to
the Schedule to the Indian Electricity Act.
2) Periodical testing and rectification or repair, Wherever necessary of meters
rela ys, instruments and other equipments in power station and sub stations.
3) Testing of all service meters as per a pre-arranged programme.
4) Testing of complaint meters either at the instance of the department or at the request
of the consumer.
5) Testing of electrical apparatus belonging to consumers and others.

110

Facilities are also afforded to consumers and others for testing their electrical apparatus
in the laboratory.
154.PERIODICITY OF TESTING:
In addition to the testing of suspected meters, all meters should be tested and, if
necessary, adjusted, within the periods Noted below:Months.
(a)
(b)
(c)
(d)

H.T. meters on both system and consumer premises

L.T. polyphase meters
Other single phase meters
L.T. C.Ts meters

.....
.....
.....
.....

12
36
60
12

155. P R O G R A M M E , Procedure regarding

testing. A programme of periodical tests
of relays and meters in the System should be prepared by the M.R.T. Branch so that the
several tests may be carried out at the prescribed intervals.
NOTE:(1)

The programme for the test of L.T. meters due for test, relays, meters,
sub station meters, R.S.S. meters etc., With details every year in February.

(2)

The new meters shall be tested as and when received in the stores from
suppliers.

T h e r e s p o n s i b i l i t y f o r p e r i o d i c a l t e s t i n g o f L . T . m e t e r s rests with the Territorial

Assistant Divisional Engineers and the Section Officers in consultation with M.R.T. while in
the case of H.T. meters and relays, etc., the responsibility for the program and completion of the
periodical testing rests with the MRT itself.
156. NO T I C E : In the case of complaint tests one week's notice to consumers should be given,
by the Assistant Divisional Engineer in charge of distribution. This is necessary to avoid
disputes with the consumers in the matter of revision of bills ba sed on the test results. Before
removing the meter for test, it should be seen that the seals are intact and the connections are in
order.
157. Departmental tests, whether routine or otherwise, other than on complaint, from the
consumer, which do not disclose errors beyond permissible limits, need not be reported to the
Divisional Electrical Engineer or to the Unit Office. The results of such tests may be recorded
in the M.R.T. Branch itself. The test results should be recorded in A.P.S.E.Board F orm 9.
Other test results should be sent to the Circle Office for adjustment in bills, a copy being
simultaneously sent to the Divisional Engineers.

111

158. For testing Work carried out in the M.R.T. Work orders are necessary:-a)

WORK ORDERS FOR T ESTING. Separate

i)
ii)

single work orders for the year for

Periodical routine tests of service sub-station meters and instruments,
Periodical routine test for service meters.

Frequent tests by the department, indicating executive irregularity in execution,

installing and upkeep, should be watched by the Divisional Engineers and reports submitted
to Superintending Engineer, if any disciplinary action is called for. There will be no
hesitation in enforcing recoveries of expenses of tests ma de from the parties responsible.
(b) The condemned meters survey-reported need not be destroyed. They may be
handed over to the M.R.T. who will try to make as many serviceable meters out of them as
possible. The M.R.T. Will maintain a numerical account (nu mber of meter shells with
their serial numbers entered in a register). Any cannibalized meters will be transferred to
stock at a valuation to be fixed by M.R.T. the amount being credited to the work order for
repair of old meters. This numerical account will be appended to the tools and plant account
of M.R.T.
N.B. (1) TESTING OF NEW METERS:
Testing of new meters will be done without work orders and this will be arranged for
by the Assistant Divisional Engineer. The untested new meters will be sent to the M.R.T.
Branch
(2) The meter section should maintain a record of the initial readings of all meters
issued from the testing laboratory or tested in situ.
159. The consumers' bills should be adjusted as a result of testing of meters. The results in
such cases should invariably be furnished to the Circle Office/ERO office by the Meter
Testing Engineer with a Note that Bills require adjustment. The following orders on
the subject should be carefully Noted.
1)

OR SECONDARY TEST. The meter must be considered

together with its C.Ts. and P.Ts. and hence the test results should be based on the
primary test. In practice it is possible to have recorded the errors of instrument
transformers for use in testing the meter alone and in adjusting the bill amounts.
PRIMARY TEST

2) SITE OR LABORATORY TESTS. Any disputed meter can be removed for test
after notice and the test room results utilized for bill adjustments; for all small
meters in dispute cases, site tests should be made if possible.
3)

PERIODICAL TESTS AND COMPLAINT TESTS .

Adjustment of bills based on

absolute accuracy should be made only when the error of a meter is found,
whether by site test or by test at Departmental Testing Room, to exceed the
Statutory limits. Adjustment of bills should be made in the case of meters
found recording fast or slow beyond the statutory limit during the departmental
periodical tests.
112

4)

METERS DEFECTS

The meter way be

I. Creeping
II. Stopping (due to burning or sticking up),
III. Incorrectly reading (due to inherent error or potential coil being
open circuited or fuse blows off etc.
IV. Out of commission for a period say during test.
In term (i) creeping is an error which, at once, classifies a meter as 'incorrect'. The meter
should be readjusted at site or tested --vide paragraph 155. The Section Officer of the
distribution is authorised to inspect and report the rate of creeping and if the rate of reduction is
less than one revolution in 5 minutes, no adjustment in bills need be made. In other cases, the
adjustment in bills is to be made on the actual rate of creeping forward or 'backward' form date
of complaint or inspection whichever is earlier. This may be done on the assumption that
the creep uniformly exists throughout the 24 hours even when the load is on.
5) I.S.S. LIMITS OF ERROR AND ADJUSTMENT IN BILLS.
(1) Single phase meters.
(2) Three element four wire three phase L.T. polyphase meters without maximum
demand.
(3) Three phase, two element L.T. and H.T. meters without maximum demand.
Limits of error are
(i) Meters with C.T.'s.
F.L.to 1/10 F.L. U.P.F. and 0.5 P.F. 2.5 percent
l/20th F.L., U.P.F. only 2.5 percent
(ii) Meters without C.T.'s
F.L. to l/5th load U.P.F. and 0.5 P.F-- 2 percent
1/5 to 1/10 F.L., U.P.F. 2 percent
1/20 F.L. U.P.F. - 2.5 percent.
1/10 F.L. 0.5 P.F. - 2.5 percent
Adjustment in bills for error at average load and P.F. should be made when the meter is
incorrect at any one of the loads as per I.S.S. even though the error at average load is
within the limits.
Cases of average load exceeding full load capacity of the meters should be very rare and
meter should not be unduly loaded or under loaded. The meter capacity should conform to the
actual load in operation.

113

160. LIMITES OF ERROR. The meter shall not register more than 2.5 per cent above or
below absolute accuracy at all loads in excess of one tenth of full load and up to full load at
consumers power factor.
No meter shall register at no load.
a) CONDITIONS OF MAXIMU M DEMAND INDICATORS . It shall not register more
than 2.5 per cent above or below absolute accuracy at all loads in excess of one
tenth of full load and upto full load at consumers' power factor.
b) It shall not register at no load.
The error is individually for unit
consumption and demand indication and adjustments are to be made
separately for each according as the meter is within or beyond limits.
M.R.T. ACCOUNTING.
161. The M.R.T. is a service branch of the system and all periodical, routine and special
tests are to be conducted by this branch. The maintenance account of M.R.T. will be borne
under working expenses and this will be debited with the entire cost of the provincial
establishment, together with the maintenance and operating costs of the laboratory. Being a
service branch, no recoveries will be taken for routine and periodical tests of meters
and relays done by programme nor
will the cost accounts of the sub-station or
distribution be debited with such service charges.
162. The following are the general instructions on the care, proper sealing and
testing of meters:
(1) SEALS:
All
the
H.T. meters should be sealed under the
supervision
of
Divisional Engineer/Assistant Divisional Engineer Meters, L.T. and other meters under the
supervision of Assistant Divisional Engineer/Assistant Engineer/Meters. The sealing plair of
MRT should be distinctly different from that of the field staff. The seals of the meters
received from MRT should not be broken by the filed staff.
N.B.

(1)

(2)

The lineman may seal cut outs of all the single phase domestic
services. The line inspector may seal cut outs of all the three phase
domestic services upto 5 K.W. and all single phase non-domestic
services. The Section Officer may seal cut outs of all other L.T.
category services.
Sealing pliers should be in the personal custody of the person to
whom they are issued. They should never be lent to anyone else even
of higher rank and should be. kept locked when not under use. The
superintending Engineer will issue for each distribution a list of
authorised sealers with the type and the form of the seals and a
copy of it should be carefully maintained in the distribution
office.

114

3) In no circumstances should supply be given unless both the meter and the
cut-outs are sealed separately as indicated above.
4) The sealing should be done by keeping the sealing plier perpendicular to the
sealing wire. If it is done any other manner there is possibility of slippage
of seal.

(2) CUT -OUT : The phase cut-outs should be mounted after the meter on one side of the
meter box on the outside. They should be fixed by means of cup headed bolts with lock nuts
inside the meter box. The hinges should be revetted with good heads or should be sealed by the
Line Inspector or Lineman.
(3) CONNECTIONS. All cables and connections up to the supply side of the meter should be
metal clad/P.V.C. pipe throughout, i.e., if the cable itself is not armoured, it should be enclosed in
continuous screwed piping. If flanges or running couplings are to be employed, they should
be sealed by the Section Officer and the facts recorded.
(4) METERS: The lineman may seal the meter terminal covers of all single phase domestic
services after he himself has made the connections and seen that all the connections are tight. The
line inspector may seal the meter terminal covers of all 3 phase domestic services upto 5 K.W. and
all single phase non-domestic services. The Section Officer may seal the meter terminal covers of
all other L.T. categories of services except CT meters. In respect of L.T., CT meters, the meter
terminal covers and pilfer proof box must be sealed by the Assistant Divisional Engineer meters.
However, the in coming and out going service connection cables from the pilfer proof box may be
sealed by the Section Officer. The Assistant Divisional Engineer may release and seal all H.T.
services up to 1000 KVA. The Divisional Engineer may release and seal all the H.T. services above
1000 KVA.
163. The following special instructions must be observed in the case of H.T. metering cubicles:a) Sealing arrangements shall be done for AB switches at consumer premises.
b) Sealing arrangements shall be provided for sealing of the top cover and inspection cover
of the metering cubicles and MRT seals shall be provided for the top cover, inspection
cover and secondary terminal of the metering cubicles.
c) Multiplying factor used shall be prominently painted on the meter and meter card also
d) Effective insulation is to be provided to the terminals of the metering cubicle.
e) The fuses provided for the P.T. on the L.T. side
connection to the meter.

115

shall be removed and give direct

f) The metering cubicles shall be connected in the Max C.T. ratio

multiplying factor should be calculated without ambiguity.

provided so that the

g) Test blocks shall be provided to the meters. The test blocks should be effectively sealed
by M.R.T.
h) It should be ensured to have a separate set of C.Ts for protection, recording load etc.
instead of combining them with billing meter circuit.
164.CHECK AND INSPECTION:
Meter readers should examine all seals at the time of taking readings and bring to the
notice of the Section Officer all cases of tampering with the seals. Divisional Engineer should
inspect all H.T. service connections once in every six months and send a half yearly report of
such inspections to the Superintending Engineer.
165. PROCEDURE FOR PROSECUTION FOR THEFT OF ENERGY:1) Theft of energy should be dealt with under sections 39 and 44 of the India n Electricity
Act as amended up to date.
2) The Inspecting Officer shall file a complaint to the Inspector A.P.T.S. or with
territorial Station House Officer in the prescribed format vide Annexure -K.
166. TAMPERED METERS EXAMINATION: Ordinarily the police should record the evidence of the departmental Engineer in
presenting and conducting the necessary examination in the case of offences under the
Electricity act.
167. If the magisterial sentences are inadequate, the Board standing Legal adviser should be
addressed to remedy matters for future cases.
168. C O R R E C T M E T E R :- Under section 26 of the Indian Electricity Act, the
d e p a r t m e n t is responsible for maintaining energy meters on consumers' premises correct. All
meters should be maintained within permissible limits of accuracy prescribed. From the
financial point of view of the department, the extreme importance of keeping the meters accurate
can be gauged from the fact that the correctness of assessment of revenue in the department
depends entirely on the corr ectness of the readings of meters.
Whenever the consumption registered by a meter arouses suspicion, arrangement
should be made for testing it.

116

ANNEXURE-'K'
From:

To:
The S.H.O.,
____________ Police Station,
____________ Circle ____________ Dt.
Lr.No. _________________________________

Sir,
Sub: Theft of energy by ______________ of _____________ Village
______________ Mandal ____________________________
District_______________ Lodging of prosecution complaint
Regarding.
***
I along with__________________ __
bearing No._______________________________ of
District on________________________________ at
S/o. _________________________was indulging in
purpose with the following incriminating points:-

have
inspected
the
premises
Village Mandal ____________
hours and found that Sri _____
theft of energy for _______________

1. Tapping supply from L.T. Overhead line by means of _________________________

2.
3.
The loss sustained by the Board due to theft of energy was provisionally
estimated at Rs.________________ (Rupees: __________________________________ )
I am herewith handing over my original inspection notes and seized
materials used for theft of energy.
I am authorised by A.P.S.E.Board to lodge the complaint with police as per
Section-50 of l.E. Act, 1910.
I, therefore, request you to register a case against the concerned who has
committed theft of energy as per Section-39 of I.E. Act, 1910 and prosecute
him/her______________________________________ .
Encl:
Yours faithfully.
Station::_______________
Date :____________________
117

169. CHECK OF METERING CONNECTIONS:

All new meters received in stock should first be tested and calibrated and then only
issued for being put into service. Before a supply is given the following points should be
checked and certified by the Section Officer in the test reports of A.P.S.E. Board Form 18.
i) Metering arrangement and connections,
ii) Whether the meter has been tested before installation,
iii) Whether the meter is suitable for the particular load conditions, Care should be taken
to see that such meters are calibrated before hand. There is ample time in every case,
since transport and erection take time. Delay in calibration leads to
several complications both with the consumer and the audit and the use of
untested meters should be limited to exceptional cases only.
170. Assistant Divisional Engineers are responsible to see that all meters in their jurisdiction
are suitable for the load conditions and in the case of H.T. and important L.T. meters, the
responsibility is for personal check in each case.
171. REGISTER OF METERS . In order to watch that meters are tested periodically a
register
showing the history of each meter should be maintained by the Assistant Engineer in charge
of distribution. The date of last test should be entered in it in the case of L.T. meters and the
special reports in the case of H.T. meters by the Assistant Divisional Engineer. The register
should be reviewed monthly and arrangement made with the M.R.T. branch for testing those
meters for which tests are overdue. This register should give the serial number, service
connection number, name of service, tariff, meter number, date of last test, and also consumption
for 12 months so that it may serve the purpose of consumption register also.

118

172.METER READING REGISTERS:

Meter reading registers should contain the following particulars:
(1)
(2)
(3)
(4)
(5)

Meter No. and make

Capacity
Type
Date of Test
Whether departmental
or consumer's

(6) Name & Address of the

consumer with Door No.
(7) Contracted Load
(8) Category of service.
(9) Multiplying factor.
(10) Nature of premises
(11) L.T. capacitor details
(12) Distribution Transformer
number

location

code

173.DEPOSIT FOR REQUISITIONING FOR TESTING METERS:

The testing fee in the form of crossed demand draft drawn in favour of Divisional
Engineer/MRT as indicated in miscellaneous and general charges of tariff conditions notified
by the Board from time to time for testing meters on complaint or under dispute should
be handed over to Section Officer along with the requisition for testing of meters to have
the meter tested departmentally. If the meter is found on test to be recording within
permissible limits the deposit will be credited to Board. If, however, the error exceeds the
limits, the deposit will be refunded or adjusted in the next bill and any recovery or rebate
admissible on the results of the test will be included in the next bill.
174.CHANGE OF METERS:Meters once fixed should not be changed except under the orders of the authorised
Board officers who should carefully examine the necessity therefor. However, if a meter of
capacity higher than what is necessary for an installation is fixed initially owing 'to shortage
of meters of lower capacity it should be changed as soon as one of the requisite capacity is available.
The actual expenditure on the changing to meters should be debited and the difference in
value of the two meters credited to maintenance of the distribution system. In such cases, no
fees for change of meters shall be chargeable of the consumer. In other cases except as
provided in paragraph 185 changing of meters shall be charged for at the rates in the
conditions and rates of supply.
(a) The following officers are authorised by the Board to order for changing of the
meters.
I. H.T. Services
II. H.V. Industrial Services
III. Three phase meters
IV. Single Phase meters

.....
.....
.....
.....

119

SE/Operation
Divisional Engineer/Operation
Assistant Divisional Engineer/Operation
Section Officer

(b) Guidelines for removal and Testing of meters from the services:Meters with the following incriminating points are likely to be received in all the
meters divisions.
i) Meters with counterfeit seals
ii) Meters with tampered seals
iii) Meters without seals
iv) Meters with glass broken, but seals being intact.
v) Meters completely burntout including seals, making it not possible to verify
the seals,
vi) Meters with seals intact, but found having tongue cleaners, palmirah
leaves etc., inside when opened for testing,
vii) Meters with small holes on the cover etc.,
Further, mere study of consumption pattern from records may not by itself
conclusively prove pilferage as the same depends on so many other aspects. It is necessary to
create a sense of feeling among the consumers, that the officers of the Board are very vigilant at
all levels and the consumers cannot escape being caught if indulged in pilferage of
energy/malpractice. In order to inculcate a sence of detection of pilferage of energy in the
minds of the field officers the following guidelines duly fixing certain duties and
responsibilities for the field officers and meters organizations, so far as the removal of the meters
and testing is concerned, are prescribed.
1. DUTIES AND RESPONSIBILITIES OF OPERATION STAFF:I. DIVISIONAL ENGINEER
a) In the case of high value services and services having meters of 3 phase 50 A and
above the Divisional Engineer is responsible to order for removal of meters in
writing. Before ordering such removal he shall make a study of previous
consumption pattern of the consumer. He shall also conduct inspection and record
his observations in an inspection Notes as is being done in the case of pilferage of
energy cases. On inspection of the service and after studying the consumption pattern,
if the Divisional Engineer is satisfied that the consumer has not indulged in pilferage
the meter may be got changed.
b) If meters having suspected CF seals or tampered seals with created gaps between top
and bottom covers, or any other such incriminating points are observed, the
following procedure should be followed to check any foul play on the part of the
consumer.
i) If the Divisional Engineer(Operation) concerned comes across 3 phase meters
with four meter body seals, he has to remove the meter body le ft bottom
and right top (duly confirming that these two seals are alike) seals and
preserve one in closed cover under attestation of the consumer or his
representative or independent witness, and the other seal preserved in open
cover for further examination in Meters Lab. In place of the removed
.seals, the inspecting
120

officer will provide his seals and also affix paper seals to cover holes or gaps created by
the consumer between top and bottom meter covers. These paper seals should be pasted
using "Quick fix" solution. The paper used should be of manifold paper. The consumers
signature and the inspecting officers signature should be there on the paper seals. It is
advisable to have a complete coating of quick fix on every paper seal as this provides
reasonably good water proof surface which protects the writings on the paper seal and
the paper seal itself. It is also preferable that the writings on the paper seal are done
with ball point pen before affixing the paper seal as the same is water proof. A
statement to this effect should be obtained on the inspection Notes from the consumer or
his representative. Under no circumstance a meter with field seals shall remain in
service for more than 30 days. The responsibility for the removal of such meter rests
solely with the territorial Asst. Divisional Engineer. This time limit is fixed keeping in
view, it may not be possible to immediately change the meter. If the consumer tampers
with the TC seals or meter box seals, the same should also be seized at the time of
inspection.
ii) Similarly for meters having "3" or "2" body seals, the seals shall be removed one in
open cover and the other in closed cover as discussed in (1) above with the condition laid
therein.
iii) Where the meter body is having only one seal (with other seals missing) the same shall
be removed and preserved in a closed cover under attestation of the consumer or his
representative or an independent witness and all the meter body sealing points sealed
by the Divisional Engineer (Operation) with the condition as item (i) above.
iv) Whenever all the meter body seals are missing the Divisional Engineer operation
has to provide his check seals, and remove the meter from service within 30 days.
v) The territorial Asst. Divisional Engineer will then issue a notice to the consumer
or his authorized representative to witness the testing of the meter. The inspecting
officer will also attend Meters lab along with the cover in which the seized seals are
preserved on the day of testing of the meter. It shall carefully be seen that the consumer
identifies the original attestation rendered at the time of field inspection and a Note is
recorded to this effect with the signature of the consumer. The remaining seals left by
the inspecting officer with the meters at the time of inspection should be seized in sealed
covers with consumer's attestation before taking up testing.
vi) As far as possible the inspecting officer (not less than the rank of Assistant Divisional
Engineer) Should be fully equipped to identify the nature of seals of the meter body in
the field itself. However, it is compulsory for the inspecting officer to preserve atleast
one of the meter body seals in a sealed envelope in

121

case, some incriminating points are noticed in respect of seals (under

attestation of the consumer, or his representative or an independent witness).
c) Action may be taken either for booking the consumer under pilferage or otherwise
depending upon the meter test results and other data available. If still do ubt persists
about the C.F nature of seals, the opinion of Director, Forensic Lab (CID) somajiguda,
Hyderabad may be obtained.
d) In case, the consumers are reluctant to attend to testing of meters at meter lab, the
procedure prescribed in item (2) (d) should be followed.
e) When a meter is removed from a service, the same should not be reinstalled without
testing in meters lab.
f) All defective meters should necessarily be sent for rectification and testing only to
meter sub division.
These meters should not be accepted by the operation sub
divisions equipped with testing facilities, for periodical testing.
II. ASSISTANT DIVISIONAL ENGINEER
a) In the case of services (other than high value services) having three phase meters of less
than 50 amp. Capacity the Assistant Divisional Engineer is responsible to order for
removal of meters in writing . The Assistant Divisional Engineer should follow the
procedure indicated under item I (a) to I (f) above.

III. ASSISTANT ENGINEER/ADDITIONAL ASSISTANT ENGINEER

a. In the case of services having single phase meters Asst. Engineer/Additional Assistant
Engineer is responsible to order for removal of meters in writing. If any incriminating
points are observed at all L.T. category services excluding Industrial/Cottage
Industries the Section Officer should follow the procedure indicated under item 1 (a)
to 1 (f) above and in respect of Industrial/Cottage Industries the incriminating points
should be brought to the notice of the Assistant Divisional Engineer/Operation in
writing for further instructions.
2. DUTIES AND RESPONSIBILITIES OF METERS SUB-DIVISION.
a) The Asst. Divisional Engineer/Asst. Engineer/Addl. Asst. Engineer, Tester, meters
concerned whoever is present should check personally all the seals of each and every
meter before accepting them for testing Meters having a capacity of 3 phase 50 A,
and above should be personally checked by the Asst. Divisional Engineer/Meters
before accepting. If meters having any incriminating points are received, the same
have to be recorded in the T.Note in the presence of the operation staff without fail
and his signature obtained. A copy of this T.Note should be sent to the concerned
Assistant Divisional Engineer (Operation) for taking necessary action. Meters once
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brought to meters lab should be accepted at once and should not be sent back eventhough
there are some incriminating points. If any meters with the incriminating points are
available in the meters lab. Without making any mention of the same in the respective
T.Note, the person who accepted such meters shall be taken to task.
b) All the meters with incriminating points mentioned in para 1 should be tested in the
presence of the inspecting officer, the consumer and the Asst. Divisional Engineer,
Meters.
c) The seals should not be cut o ff soon after accepting in the Meters lab. The seals of the
meters should be cut off only just before commencing the actual testing of the meters.
d) ft is desirable for the Meters organization to set apart a fixed day or two per week for
testing of those met ers received having any incriminating points. Alternatively the
Assistant Divisional Engineer/Meters may intimate atleast one month in advance to the
concerned operation Asst. Divisional Engineer about the programme of testing of such
meters. This is ne cessary because a reasonable time has to be given to the concerned
Asst. Divisional Engineer (Operation) to intimate registered consumer and the
concerned inspecting officer to attend the testing. If the consumer or the inspecting
officers fail to attend or to respond, to the intimation of the concerned Asst. Divisional
Engineer (Operation) without satisfactory cause, inspite of giving reasonable time
(atleast 15 days clear notice has to be given) the meter removed from such consumers
premises may be tested exparate in the presence of atleast 3 Officers including the
Asst. Divisional Engineer/Meters and action taken accordingly.
A reasonable
extension of time may be granted if the consumer so desired and is unable to attend on
the appoi nted date of testing of the Meter.
e) It is necessary to ensure that all the meters released from M.R.T and issued to the field for
refixing in services, are not having defects, such as impressions on the seals not clear, gaps
between the covers, meter gla ss loose, screws of the terminals not effective, holes on the
meter cover etc., proper check will have to exercised by the meters wing on these aspects,
otherwise it will give rise to complaints that the meter fixed in the consumer premises is itself
defec tive.
(f) Meter change slips should be sent to M.R.T. along with the removed meter and also
Electricity Revenue Office as and when the meters are changed

to

175. L.T. METERS - TESTS BY REPLACEMENT METHOD.

Meters should be sent to M.R.T. sub-division or section by the replacement method
and for this purpose a stock of meters should be kept in the numerical account. No adjustment
on account of the value of meters will be made when one is sent for test.

123

The cost of meters in other cases will be adjusted as shown below.

The cost of meters for service connections included in the extension estimates should be
charged to the estimates concerned.
The cost of meters for independent service connections not included in the estimates for
the extensions (i.e. meters fixed for house connections generally) should be charged to the
general estimate for service connections in a year. The expenditure on this general estimate will
be booked by account numbers so that it may be correctly transferred to the accounts of
the distribution lines concerned in the fixed capital ledger. Meters removed from disconnected
services should be credited to service connections generalmeters and testing equipment and
debited to Stores or Tools and Plant (rolling stock) as the case may be.
176.
(1)
CONSUMER'S METERS : Consumers may in special
cases
be
allowed to
have their own meters for billing purposes. One of the conditions of such an
arrangement is that the meters should be tested by the department prior to being put
into service and this should be done by the M.R.T. branch. Maker's certificates if
produced by the consumer for his meter will not suffice as the meter would have
been subject to handling over a considerable distance and by several agencies. The
certificate of test in the consumer's laboratory, if any, may, however, be accepted
subject to the departmental test above. The consumers meter is the property of the
Board for all purposes.
(2)
When sending meters for test to the MRT branch, the distribution
staff
should furnish the Service Connection number to which the meter relates and
whether it is periodical test or due to departmental complaint or consumer's
complaint.
(3)
POLYPHASE METERS - NEWLY INSTALLED: Whenever a polyphase
meter (H.T or L.T.) is newly installed the person who makes the initial reading in
site should take a second reading between the 7th and the 10th day of service and
should report at once to the Divisional Electrical Engineer concerned if there
is any cause for suspecting that the meter is not recording correctly.
(4)
CREEPING : Creeping is one of the defects in a meter which
renders it
incorrect. The rectification of creeping meters comes under testing in the case of L.T.
meters it is not possible for M.R.T. to test all creeping meters 'in site'. The test by
the local Assistant Engineer will be accepted as valid for purposes of billing. The
usual rules and procedure for testing will be observed in such cases.

124

When creeping of meter is suspected action may be taken as follows among other items :(i) To replace the "creeping meter by another and thus rectify the metering in the premises.
(ii) To report working details of adjustment in bills with special reference to (a) period of adjustment
(b) per cent of adjustment i.e., rate of creeping.
(5) L.T. METERS - DATE OF TEST TO BE RECOMMEND ED AND
COMMUNICATED TO CONSUMER NOT OBLIGATORY : It is not obligatory that the date
of testing of L.T. meters on complaint from consumers should be intimated to them.
However, it is desirable, if a consumer so wishes, to inform him of the date of testing so that he
may be present at the time of testing. In all cases, of in site tests, the date of testing should
be intimated to the consumers and he should be requested to be present if he chooses.
(6)
METER AT SUB - STATION .
Both ammeters mounted in cubicles and
ammeters mounted on feeder panels in control rooms, when such panels are also
equipped with K.W. meters, when fitted with switches having an off position should be
switched to the 'on' position only when readings are required to be taken.
METER READING.
177. M E T E R S F O R R E C O R D I N G C O N S U M P T I O N : A f t e r a n i n s t a l l a t i o n i s t e s t e d a n d
service is given, a departmental tested meter will be installed for recording the consumption
of energy.
178. M E T E R R E A D I N G S : T he meter readings shall be taken by authorised persons. The
readings shall be taken monthly/bi -monthly on fixed dates and full particulars for billing
purposes. These readings shall be entered in a meter reading register of that locality and shall
be sent to concerned ERO by 10th of the month after due review by the Section Officer.
These meter reading books will be sent to private accounting agency/in - house computer by
11th of the month for preparation of bills after due review in the Electricity Revenu e Office.
On receipt of the meter readings the private accounting agency/in-house computer shall
furnish the exception lists indicating the meter readings not furnished, meter stuck up/burnt
meters and door lock services etc., by 15th of the month to the Section Officer through
Electricity revenue Office. On receipt of the exception list, from the Computer agencies
the Section Officer will furnish the required details to the private accounting agency/in house computer agency by 20th of the month.
In o ther words meter readings in f u l l
s h a p e w i l l b e m a d e a v a i l a b l e w i t h t h e p r i v a t e a c c o u n t i n g a g e n c y / i n -h o u s e computer by
20th of the month at least.

125

The P.A.A. / In-house computer are generating reports on exceptionals as shown in the
Annexure M. A review of exceptionals reported and action thereon will rectify the same. The
officer designated in Annexure-M is held responsible for ensuring that the exceptionals are attend
to.
179.
All meter readers shall maintain separate individual registers called "Meter reader
observation register" indicating the following information whenever they are visiting the premises
of the consumers for taking meter readings.
i)

The condition of the meter, whether stuck up/burnt.

ii)

Whether the consumer is availing the supply under the correct category and
record any changes/misuse observed in this regard.

iii)

Availability of meter terminal cover, terminal cover seals and meter cover seals
and their condition. Availing supply during period of disconnection etc.

iv)

These registers shall be reviewed by the Section Officers and appropriate

steps taken to set right the things immediately and action taken by them shall
be recorded in the register. The Asst. Divisional Engineers, Divisional
Engineer/Operation and Superintending Engineer/Operation should also review
these registers periodically.

180.
CHECK READING: In order to ensure prompt meter readings, their review ensuring
proper sealings and security responsibilities are fixed as per Annexure-N:NOTE: (i)

Meter readers should be periodically changed.

NOTE: (ii)

Whenever a departmental officer of rank not less than a Section Officer

inspects any metered service he should take the opportunity of noting the meter
reading on the white card and attest it with dated initials. This should be
transferred to the meter reading register by the meter readers even though such
reading is r required for billing.

NOTE: (iii)

A return of check readings should be sent to the Electricity Revenue Office

monthly by the Section Officer.

181. METER READINGS - H.T. SERVICES:

In the case of High Tension services, the meter readings should be taken by the Divisional
Engineer/Operation for the services with a contracted demand of above 1 MVA and services with
contracted demand of 1 MVA and below shall be taken by the Assistant Divisional
Engineer/Operation.

126

ANNEXURE-M
First
Occurrence

Subsequent
Occurrence

Repetition more
than 3 times

I. READINGS
a) Consumption too high
(Over 120% of normal)
b) Consumption too high
(Below 80% of normal)
c) Reading not furnished
d) Door Lock
e) Disconnected service
showing progressive reading
f) Negative Reading

A.E.

A.D.E.

A.E.

A.D.E.

A.E.
A.E.
A.E.

A.D.E.
A.D.E.
A.D.E.

A.E.

A.D.E.

g) Comparision of consumption.for similar units per HP

A.E.

A.D.E.

h) Stuck up

A.E.

A.D.E.

i) Burnt

A.E.

A.D.E.

j) Not existing

A.E.

A.D.E.

k) Meter change

A.E.

A.D.E.

III. SERVICE STATUS

1) Under disconnection
for more than 3 months
m) to be dismantled

A.D.E

D.E. High Value

A.D.E. Others
D.E. High Value
A.D.E. Others
D.E.
D.E.
S.E. High Value
D.E. Others
S.E. High value
D.E. Others
D.E.

II. METER DEFECTS

S.E. High Value
D.E. Others
S.E. High Value
D.E. Others
S.E. High Value
D.E. Others
S.E. if meter is changed
thrice in a year.

DE to ensure that the services under

disconnection for more than 6 months
are dismantled after due procedure. SE
to do the same in respect of high value

A.D.E

IV. INSPECTION OF HT
SERVICES
n) Low power factor
o) Stuck up
p) Unmetered due to CT/PT
or meter defective
q) Max. demand low or high

ADE- 1 MVA
& Below D.E. S.E.
DE - 1 MVA
ABOVE

127

LT
Services
(which are
not high
value
Cat.I & II
L.T. High
value
Cat.I & II
services
and all
Industrial
H.T.
Readings
1000
KVAand
below

H.T.
Readings
above 1000
KVA

Sealing of
Terminal
cover etc.,
and upkeep
of Security
of
metering

Meter
Reader
(O&M)
Meter
Reading

ANNEXURE - 'N'
A.D.E.
AE/ AAE

S u perintend
-ing
Engineer
Check reading Review of MRR Review of
Reveiw of
1% per month. once in three
MRRs once in 6 MRR annually
Review of MP months and 100 months and
each section.
registers, once check readings check of
in a month
per month
services with
repetitive
exceptionsals
Once in 6
Meter reading Monthly review Quarterly
months by S.E.
by A.E.
of MRR by
review of
A.D.E. and
MRR by DE. and check
readings on
check readings and check
40 per month.
readings 40 per exceptionals
quarterly.
month
Monthly meter Monthly
Review
reading
review of by
quarterly by
DE/Operation S.E. and check
and also
readings for 10
DE/MRT and services per
check readings month.
at all HT
services in one
year
Monthly meter Monthly
reading
review by S.E.
and check
readings for all
services in one
year.

Reading by Assistant
meter reader Engineer for
and sealing HV services
by LM/LI

Divisional
Engineer

A.D.E. for HT DE/Opn. to .

services below
check HT
1000 KVA
service once in 6
months.
DE/Opn. to
check every HT
services of 1
MVA above
CMD once in a
year

128

Every HT
service above
1000 KVA
once in 6
months.

Chief
Engineer/
Zone

Annually
once by CE

Once in six
months by
CE

Quarterly
review by
CE and
check
readings for
all services
with CMD
above 4
MVA once
in a year.
As and when
repeated
complaints
come

It is essential that the readings should be taken on the same corresponding day every
month
182.

The following are instructions in reading the consumption of the power installations:
Instruction:
1) Detailed specification in reading the consumption of the meter with meter number
should be given on the top of the meter card.
2) It should be clearly stated whether the meter belongs to the consumer or to the
Board.
3) Multiplying constant, if any, for the units or for the maximu m demand should be
given in the meter card and every time meter readings are Noted, great care should
be taken to multiply the readings by this constant to arrive at the correct figures.
Great care should be taken to see that no arithmetical errors are com mitted while
computing the readings.
4) The maximum demand pointer should be reset to zero after readings are taken, and
the resetting mechanism properly sealed. The monthly resetting should be done
only just after the time switch has made the contact and t he driving point has come
to zero. Otherwise undue force will result on the driving pointer and may cause
bending and erratic action.
5) The meter readers (every time they go for readings) should examine whether seals
on the Meters, M.D. attachments are in tact and if not the matter reported to the
next higher authority.
6) The signature of the consumer or his representative should be obtained on the
meter card at the time of noting the meter reading. This is specially necessary in
the case of high -tension se rvices and other individual or commercial establishments
where it should always be possible to obtain the signature of the consumer or his
representative.
7) The entries of technical details on the meter cards of every high tension meter and
other large con sumers should be checked and certified by the Divisional
Engineer/Assistant Divisional Engineer/Section Officer incharge for the first
time before submitting for billing.
8) The power factor should be calculated monthly and Noted in the meter car ds
corrected to decimal places in the case of H.T services.

129

183. THE FOLLOWING ARE OTHER GENERAL INSTRUCTIONS:

Meter Reading Registers:
1) If necessary the meter reading registers may be sorted out according to localities
to enable the meter reader to take readings in the quickest possible time.
2) Meter reading registers are also used for street lights and flat rates.
3) The readings of the meters ~ H.T. as well as low tension - should be duly posted
in the meter reading registers and meter reading registers sent on due dates to
the Electricity Revenue Office/Circle Office for the purpose of billing,
after due review.
4) The readings of the meters should be taken during test at the laboratory or site
and furnished by the M.R.T. to the Central Office/ERO Office where they
should be entered in the consumers' ledger and verified with the meter
readings for that month.
5) Whenever meters are changed, a report together with the particulars of the
new meter, its reading and the reading of the old meter should simultaneously be
sent to the ERO by 5th of the succeeding month.
184.
CHECK METERS . Check meters may be installed by H.T. consumers purely for
their information and guidance. They need not be sealed by the department. The meter cards
for the Board meters should indicate whether the consumer's check meter is available or not. For
billing purpose the readings of the departmental meters alone will be adopted and it is open
to the consumers to challenge their correctness in the usual manner.
N.B.CHECK METER. The readings of the check meter should also be invariably taken
and Noted in the departmental meter card separately (i.e., Noted in the meter card for
Board meter) and sent to the Circle office along with the regular meter card. If in
any month the check mete r is not available the fact should be Noted in the departmental
meter card. If the readings of departmental meter and check meters differ by more
than 5 per cent \the discrepancy should at once be investigated and the desirability of
departmental meter /being-tested reported to the Divisional Electrical Engineer with
copy to the SAO. If on test the departmental meter is found to be correct, the
Divisional Electrical Engineer will advise the consumer to keep the check meter
correct or consider the advisability of making it a 'complaint meter' and a report on
this sent to the Circle Office so that the readings in the check meter may not be made
any use of for billing purposes.
185.
METER READING INACCESSIBILITY.When the meter is locked up or otherwise
rendere d inaccessible, the procedure indicated in clause 22.3.2 of the terms and conditions of
supply should be strictly followed. Notice in A.P.S.E.B. Form 24 should be issued to the
consumer by post or otherwise by the Section Officer.

130

186. C H A N G E OF
f o l l o w i n g cases :-

M E T E R S F EE S .

No fees are leviable for changing meters in the

1) I f t h e e x i s t i n g m e t e r c r e e p s w h e n i t i s v e r t i c a l a n d w i t h i n v o l t a g e l i m i t s a n d t h e
p h a s e sequence is correct, the fact of creeping should be certified by the Section Officer.
2) P e r m a n e nt a d d i t i o n o f l o a d i n s e r v i c e .
3) F o r t e m p o r a r y a d d i t i o n s t o l o a d o n o c c a s i o n s l i k e m a r r i a g e s ' f e s t i v a l s , e t c . , t h e f e e s f o r
installing higher capacity meters should be paid. As soon as the temporary load is
removed by consumer, the original meter should b e re -fixed free of cost.
187. M E T E R S O F D I S C O N N E C T E D S E R V I C E S : W h e n a s e r v i c e i s d i s c o n n e c t e d t h e m e t e r
may either be devoluted to stock or transferred to the numerical list of tools and plant intended
for testing purposes.
The value of meters should
be credited to the general estimate for
service connections and shown under the account numbers to which it was originally debited.
If the meters are transferred to the numerical list of tools and plant their value should be debited
t o t h e estimate for t ools and plant new supplies.
Note: (1) If a consumer prevents access for the departmental meter, action should be taken
as per the terms and conditions of the supply.
F. ADVERTISEMENT AND PROPAGANDA
188. COMMERCIAL PROPAGAND A: C o m m e r c i a l p r o p a g a n d a m a y b e c a r r i e d o u t b y t h e B o a r d
to educate the consumers about efficient use of electrical energy.
189. A D V E R T I S E M E N T. Advertisement is by distribution to the public, free of cost pamphlets
in English and the language of the district, containing information abou t conservation of
electrical energy.
190. HIRE O F E L E C T R I C A L E Q U I P M E N T . The following rules govern the hire of electric
plant and equipment (other than used generating plant) to intended consumers of electric power : 1) An application for the supply on hir e of electric plant and equipment should be made to
the Superintending Engineer of the System, in the prescribed forms. Copies of the forms
may be obtained on application from the office of the Electricity Board.
2) The Superintending Engineer shall cause en quiry to be made as to the solvency of the
consumer and if he is satisfied that the result of the enquiries is favourable, a departmental
Engineer will then inspect the site or factory at the earliest opportunity to ascertain local
conditions and requireme nts.
3) The consumer will be advised as to when power can be supplied with an estimate of the
costs he will have to incur.

131

4) Having agreed to the estimate of costs the consumer shall be required to enter
into an agreement in the prescribed form.
5) Where a consumer does not own the property on which it is proposed to install the
plant and equipment, then it shall be necessary to obtain the landlord's consent in the
prescribed form.
6) An initial payment will in all cases be necessary and will be based on an estimate
of the cost of transporting and erecting the plant and equipment, insuring it and
placing it in a satisfactory operating condition plus 25 per cent on account of
supervision expenses.
7) The agreement having been signed and the landlord's consent obtained, when
necessary, and the advance payment made, work shall be started on the
installation as soon as practicable.
8) After the completion of the installation a bill showing the actual cost incurred
in the erection of the plant plus 25 per cent, for supervision shall be prepared and
any surplus due to the consumer by reason of the advance payment made by him,
shall be deducted from the hire rent due by him.
9) A monthly hire rent equal to 2 per cent of the cost (book value) of the
plant and equipment shall be payable by the consumer every month strictly in
advance. It shall include minor running repairs and replacement of parts worn out
by legitimate wear and tear.
10) The plant and equipment will remain the property of Board unless agreed to be sold
to the consumer.
11) Any extra work or repairs shall be undertaken by the department at cost plus 25 per
cent when required.
191.

A separate numerical register of tools and plant lent out on hire in A.P.S.E. Board
Form
55 should be maintained in the stores section which should perio dically be checked with the
hire charges ledger in A.P.S.E. Board Form 68 maintained in the Circle Office to
ensure that assessment of hire rent is made in all cases. When the hire agreement is
terminated the Assistant Divisional: Engineer in charge should see that the plant is returned
to District Stores safely at the cost of the hirer through devolution. An intimation about
the termination of the hire agreement should also be sent to the Circle Office.
192. HIRE LEDGER . When tools and plant or electrical equipment are lent out on
hire the monthly hire charges should be worked out as per the rules in force.
An account for each hirer should be opened in the ledger in A.P.S.E. Board Form 68
and the amount of the monthly installment Noted at the top of the folio. Bills should be
made out monthly in advance and the numbers and amount thereof Noted on the debit side
of the ledger
132

The debits during the month should then be abstracted and the total thereof credited to
Miscellaneous Revenue. The recoveries of the hire charges are posted in the ledger from the cash
book. At the end of the month the credits in all the accounts in Hire Charges ledger are
abstracted and credited to Hire charges suspense.
NB. Hire agreements are taken in the Division Office.
G. REVENUE ACCOUNTSBILLING, COLLECTION AND BOOKS MAINTAINED.

193.

Correct assessment and revenue collection from the sales power consists in seeing
a)

I N T E R N A L C H E C K S O N R EVENUES .

That the power generated, transmitted and delivered

to various premises is correctly me tered and that the instruments are kept within
permissible limits of accuracy;

b) that the meters are properly read and that such readings, being the initial record for
assessment are checked by superior authority;
c) that all services connected or which should have been connected are brought to account
for purposes of billing;
d) that the bills for consumption of power are made out correctly, in accordance
w i t h agreements and rules in force.
e) that the bills are issued promptly on prescribed dates and that the revenu e is collected,
promptly remitted and brought into account immediately,
f) and finally, that proper books of account and ledgers are maintained, reviewed and correct
acccounts rendered to the management as well as to consumers.
194. The following procedure from commencement to realisation of revenue is prescribed;
paragraphs 196 to 202 contain the percentage checks to be exercised at various stages to prevent
mistakes and leakages in assessment and collection.
195. RESPONSIBILITY OF ACCOUNTS OFFICER (REVENUE):
The Accounts Officer (Revenue) shall enforce the procedure and internal checks
prescribed and report to the Superintending Engineer any neglect on the part of the officers.
A) BILLING (IE., ASSESSMENT OF REVEN UE.)

196. M E T E R R E A D I N G R E G I S T E R S : The Meter Reading Register contain full information

viz, service connection number, consumer's name and premises, connected load. Meter number,
date of connection, tariff as per agreement etc., which shall be made available to private
accounting agency/inhouse computer by 1 1th of the month and the required details for the
exception lists shall also be made available by 20th of the month at least for issue of the bills.
133

197.

PREPARATION OF L.T. BILLS:

a) The private accounting agency/in house computer shall prepare and issue of bills
by 20th of the month to ERO along with B.B.A.
b) In case of stuck up and burnt meter services, computed consumption as per
B.P.Ms.No.18, dated: 10-6-1996 or previous 3 months average consumption whichever
is higher shall be adopted for billing by the P.P.A./in house computer
c) Surcharge for Related payments should be included in the next month
Current Consumption charges bill.
d) In case of wrong meter readings furnished by the meter reader, the bills shall
be revised based on check reading furnished by the Section Officer duly
countersigned by Assistant Divisional Engineer, wherever large amounts are
withdrawn such cases may be brought to the notice of Divisional Engineer/Assistant
Accounts Officer-ERO.
e) 3 months average consumption should be taken for billing purpose in door lock
and "reading not furnished" cases but not as per B.P.Ms.No.18, dated: 10/06/1996.
f) In case of street light billing for minor panchayats where 250 units are free, the
actual units recorded should be exhibited in the bill, and these units shall also be
accounted for as "Units Billed" invariably
g) The bills will be dated 1st of the succeeding month.

198. CHECK OF L.T. BILLS;

1)
The billing clerk shall check whether bills are received as per B.B.A . and for all
the services for which bills are due.
2) Checks to be exercised by billing Superintendent:
i)

Check bills where the amounts are more than Rs.500/- but upto
Rs.1,000/-and ensure correctness.

(ii) Check bills with (-) balances, if any, and ensure correctness of credit
balance.
(iii) Transmit the bills with B.B.A. to the Section Officer ensuring checking
of bills within 3 day of receipt of bills from private accounting
agency/in house computer; duly arranging facsimile.
(iv) Keep the B.B.A. relating to revenue cashier and hand over the B.B.A. and
PR book to the revenue cashier on the last working day.
134

(v) Supervision of work of ledger clerk under his control,

(vi) Maintains percentage checks register for the checks conducted.
3)

Checks to be exercised by Junior Accounts Officer:

(i) Supervision over billing superintendents and billing clerks and ensure
that internal clerks are exercised by billing superintendents/clerks.
(ii) Check the bills where the amounts are more than Rs.1,000/- and ensure
correctness.
iii) Maintain a registers showing the number of services for which bills are due
and bills are actually issued.
a) Section
b) No. of Bills in last group.
c) Add new services released of related group,
d) Add re-billed services.
e) Add section changes and other cases.
f) Deduct services for which billing stopped.
g) Deduct section changes and other cases.
h) Total services for which bills are due.
i) No. of services for which bills are issued.
j) Difference.
k) Reason for difference.
(iv)

Ensure that bills for balance services are issued during the same month and make
the difference as "NIL".

(v)

Compile data relating to demand, section wise, and category wise and compare
the consumption and demand with previous related group.
(a) Find out average unit rate for each category with reference to units
consumed and energy charges assessed.
(b) Find out the average units per service with reference to units consumed
and services billed under each category.

(vi)

Maintain Percentage checks register for the checks conducted by him.

135

(4)

Checks to be exercised by Assistant Accounts Officer/ERO

(i)

Supervision over billing superintendents, billing clerks, and Junior

Accounts, Officer and ensure that internal checks are exercised by them.

(ii)

Check bills where the bill amount is more than Rs.5000 and ensure
correctness.

(iii)

Have a analysis of section wise and category wise demand of current month
and
previous months (related group) and check whether average unit rates are
correct
and also average consumption is identical.

(iv)

Ensure that bills are received for all services including new services of
related
group for which bills due.

199.
Bills for unconnected services and for monthly flat rate services:- Bills for
unconnected services for monthly flat rate services should be made out monthly in ERO itself.
These ledgers should be checked monthly by the billing superintendents to see that bills have been
issued for all the items included in them.
200.

PREPARATION AND CHECK OF H.T. BILLS:

The H.T. bills will be fully checked by the Junior Accounts Officer H.T. revenue in
Circle Office. These will be issued only after examination by Senior Accounts Officer and
with the signature of the Senior Accounts Officer.
201.
The abstract of the Bill book and the permanent receipts will be simultaneously written
up and also the bills analysis sheets consumers' summaries.
NOTE:(1)

Any short or excess claim made in the bill should be indicated in

the abstract so as to facilitate the reconciliation of the total of the bill
abstract with the corresponding total in the proof sheet of
consumer's ledger postings; vide paragraph 204.

(2) Over writings in bills and receipts should be scrupulously avoided.

202.

REVIEW AND SUPERVISION BY THE ACCOUNTS

OFFICER/REVENUE:

The Accounts Officer (Rev.) will conduct a general review of the work in connection
with billing and check where the bill amount is more than Rs.5,000/- L.T. bills and 5 per cent
of the new bills and others involving changes. The facsimile signature of the Assistant
Accounts Officer/ERO will then be affixed on the bill.

136

The check or review referred to above comprises-(a) check with agreement,

(b) check with tariff,
(c) arithmetical check, and
(d) other checks.
203. DUTIES AND RESPONSIB ILITIES OF BILLING CLERKS : Each Bill Clerk is expecte d
to maintain accounts relating to 1900 billed services per month for bi-monthly. The
following are the main items required to be done by the billing clerks:
1) Enter the new services released in the service connection register duly assigning
service connection number and ensure that there is continuation of service
numbers for each distribution as per allotment of service numbers.
2) Enter the details of returns received from field and forward the same to
Private Accounting Agency/in house computer.
3) Enter the details of removal of meters/dismantlement of services in the
"Register of Disconnection and connections and transfer the bill stopped services
to the outstanding ledger after adjusting the security deposit available with the
consumer.
4) Check whether all the new services released are entered in the meter reading books
and readings furnished.
5) Check whether bills are received as per Bill Book Abstract and for all the services for
which bills are due.
6) Compile demand for the month, section-wise and category-wise duly reconciling
the services, consumption and demand with the previous month demand (related
group) taking into account new services, other additions and deletions.
7) Maintain daily log section-wise and date -wise for the collections made during the
month- cash, Cheques, RJS and arrive the total collections as on 21st and month end.
8) Ensure that BCRCS are handed over to Private Accounting Agency/in house
computer daily.
9) Keep the Disconnection lists relating to disconnected services and issue one month
notice for such services under disconnection beyond 3 months, in the 4th month
10)Maintain register of arrears for the amounts due from Government departments,
local bodies, board quarters, installments allotted etc.
11)Maintain consumer ledger relating to billing stopped services.

137

12) Issue form 'A' notices for all services covered under billing stopped services.
13) Issue form 'B' notices for all such services for which acknowledgments are received
for form 'A' notices issued.
14) Write the consumption deposit register and reconcile with control figures and
financial ledger with progressive balances.
15) Maintain the half year consumers ledgers and condensed consumer master.
16) Prepare Journal entry for the rectification of wrong readings, if the mistake is
confirmed by the Assistant Divisional Engineer.
17) Prepare Journal entry for revision of demands upward/downwards on account of change
of categories.
a) The following Officers of the Board are authorised to approve the journal entry for
revision of demand upward/downward on account of wrong readings etc. or on
.account of change of categories.
i) Assistant Accounts Officer/ERO
ii) Divisional Engineer/Operation
iii) Superintending Engineer/Operation

... UptoRs.5,000/... Above Rs.5,000 and upto Rs.50,000/...Full powers

204.
TOTAL ASSESSMENT . Every month the totals of ledger debits, as taken from the
abstracts of proof sheets, month bills abstracts' of all bill books used in the month, bill
analysis sheets, should be reconciled with each other before the trial balance are drawn up
and certified by the Accountant as this ensures the correctness of the consumers, individual
accounts with the billing suspense account. Revised, cancelled and supplemental bills and
journal entries should be carefully taken into account and posted in the ledgers.
b. ISSUE OF BILLS AND COLLECTIONS.
205.

ISSUE AND COLLECTION OF H.T. BILLS:

The H.T. bills will be issued direct from the Circle Office to respective consumers and
the realisations watched.
Note :- Certificate of posting shall be obtained for the bills.

138

206. ISSUE AND CORRECTION OF L.T. BILLS: The L.T. bills and Bill Book
Abstract should be sent to Section Officer who will check and acknowledge receipt of
them.
NOTE:
1) L.T. bills will be dated 1st of the month and will be despa tched to the field
before 23rd of the preceding month.
2) 14 days time will be allowed for payment of bills without surcharge and by
21st of the month with surcharge.
The Section Officer should arrange
delivery of the bills to the consumers with in 7 days from the date of
receipt of bills by him through the O&M staff or contractor.
207. The payment will normally be received by the Revenue cashiers at the
notified bill collection centres and also at the ERO's.
208. (a)
Simultaneously with the receipt of money for bills, the Revenue
Cashier will write up Bill Collector's Remittance chalan and issue the permanent
receipts after dating them. The date of collection will also be Noted by him in the
bills abstract.
NOTE:(1)

Separate Bill Collector's Remittance Chalans should be written for

each distribution and these should be enumerated in the petty cash
book.

(b) The duties of the Revenue Cashiers will be:

1) He should know what is permanent receipt.
2) He should know what is a Bill Collectors Remittance Chalan (B.C.R.C.)
3) He should know what is bill book abstract.
4) He should know how to write collection register in ERO counter.
5) He should learn detecting counter-feit Notes or coins.
6) He should know how to arrange currency Notes before bundling to present in
the bank.
7) He should know how to write denomination of currency on the reverse of pay
in slip.
8) He should know the Boards (ERO-wise) receipt account against which he has
to remit into the bank.
9) He should know the limit upto which he can keep the cash with him when he is in
rural areas collection.
139

10) Simultaneously the receipt of money for bills, the revenue cashier will write up
(Bill Collectors Remittance Chalan) B.C.R.C. and issue the permanent receipt after
dating them. The date of collection will also be Noted by him in the bills abstract
(BBA).
11) Separate BCRC's should be written for .each distribution and these should be
enumerated in the petty cash book.
12)Each day's collection should be handed over to the Sub Inspector of Revenue
Cashier/U.D.C, (Cash)/Accountant cash by the Revenue Cashier for safe custody and
remittance duly obtaining acknowledgment on the duplicate copy of the P.C.B. when he
returns late from camp.
13) The collections shall be remitted into the Bank daily by the Revenue Cashier
subject to the condition that the un-remitted cash amount does not exceed
Rs.500/- at any time. All collections at the end of the month shall be remitted to
the Bank to enable the monthly collection being brought to account.
14) Serial Nos. of permanent receipts book, B.C.R.Cs and P.C.Bs should be checked by
revenue cashiers when they receive fresh books and intimate the discrepancies and
get them rectified duly attested by the Assistant Accounts Officer/Junior Accounts
Officer concerned.
15) Permanent receipts should not be cancelled in normal course.
All cancellations
should be attested by Sub-Inspector of Revenue Cashier/Junior Accounts Officer
concerned/Assistant Accounts Officer without fail.
16) Over writings are prohibited. Corrections should be legibly attested.
17)Revenue cashier should be in a position to explain doubts in bills or arrears etc.
18) The Revenue Cashiers will also keep tariff pamphlets, conditions and rates of
supply.
19) The revenue cashier should be extremely courteous to consumers, offer them seat
wherever available, and attend to all, representations.
20) The Petty Cash Book (original) with-remittance slip and B.C.R.Cs should be sent to
the ERO the same day.
21) The bill collections at out stations will be periodically checked by the SubInspector of Revenue Cashier/Assistant Accounts Officer.

140

22) The pages of the Petty Cash Book should be in duplicate and machine
numbered serially, so that consecutive numbers may be watched by the revenue
cashier at the time of receipt.. For facility of reference numbers are given to
the B.C.R.Cs also which should be checked by the Revenue Cashier while
receiving from the ERO.
23) In rural areas Revenue cashier will be sent to the several villages according to
pre- arranged programme. A copy of the programme of the Revenue cashier
indicating the dates on which he will visit the several villages should be
hung in the Notice Board of each of the rural section offices and village
panchayat offices.
24)Revenue cashier urban will deal (1800) services in urban area, and 1500
services in rural areas. There will be two revenue cashiers in ERO counters.
25) Payment of bills will be received only at the notified place/Gram
Panchayat Office/Section Office/Asst. Divisional Engineers office as
fixed by the Assistant Accounts Officer/ERO under the instruction of
Divisional Engineer/Operation.
26) Cheques should not be accepted by Revenue cashiers other than those at
ERO proper.
209.
The collection work is to supervise by the SIRCs in his jurisdiction to ensure
proper accounting of collection received by the Revenue Cashier.
The following are the main items of work to be done by SIRC:
1) General Supervision over the work of all Revenue Cashiers in his
jurisdiction to ensure proper accounting of collections received by Revenue
Cashiers.
2) He should arrange proper tour programme of Revenue Cashiers systematically
and equitably as far as possible and get it approved by the Assistant
Accounts Officer/ERO. He should so arrange the programmes that the
Revenue Cashier is not left with heavy cash balance un-remitted with him.
Either the Revenue Cashier should hand over the cash to the E.R.O. duly
obtaining acknowledgment, if his head quarters happends to be the same as
that head quarters of E.R.O. or if it is other than Head quarters of ERO the
Revenue Cashier should be given remittances day next to the collection
programme day for remittance and then proceed to another distribution.
This would not only safeguard the Revenue Collection of the
A.P. State Electricity Board, the Revenue Cashier will be free not to have
heavy cash balance. The SIRC is personally responsible to fix the tour
programme of Revenue Cashiers keeping this above aspect in view.
3) Conduct surprise checks of collection centres as per pre-arranged tour
programme approved by Assistant Accounts Officer not less than 8 to 10
centres covering all Revenue Cashier's centres.
141

4) He should train all Revenue Cashiers newly recruited in E.R.O., as well as by

accompanying to the Centres in respect of writing Permanent Receipts, writing up
of B.C.R.Cs and P.C.B., tallying the cash, behaviour with consumers etc. Unless this
is done the Revenue Cashiers should not be left to proceed straight away on camps
without knowing practical duties responsibilities, and work.
5) Checking cash balance with reference to B.C.R.Cs and duplicate copies of receipts
in respect Bi-monthly system consumers, and Permanent Receipts on hand for
monthly billing categories. Also check the entries in B.C.R.C. since last closing of
Accounts with reference to duplicate copy of receipts.
6) Random verification of consumers receipts with the consumer and Note down the
dates of collection etc., to check with E.R.O. records and whether dates on
Permanent Receipts tally with the tour programme of the distributions by the
Revenue Cashiers.
7) Enquire with the consumers as to regular attendance of Revenue Cashier and time
he spends in the collection centre.
Bring all the complaints to the notice of
Assistant Accounts Officer/ERO to rectify the omission or lapses of Revenue
Cashier.
8) Checks whether items collected as per B.C.R.C. are posted in register maintained by
Revenue Cashier.
9) Ensure proper maintenance of various registers by revenue cashiers including
record of Receipt Books, B.C.R.Cs Serial Numbers, Watch register, (with serial
Nos. from & to) Register P.C.B. with from and to series, and service postage.
10) He should maintain register showing Permanent Receipt books, B.C.R.Cs, and
service postage handed over to the Revenue Cashiers and Watch their usage and
serial Nos. daily from the B.C.R.Cs and P.C.Bs received with remittance slips.
11) Checks the totals of all the B.C.R.Cs received from Revenue Cashiers/Banks (where
Bank collections are in vogue) to ensure correctness of Serial Nos. and amount
and also totals in the P.C.B. every day and make entries in the register of 'Revenue
Cashiers' collections. Passes on P.C.Bs with Bank remittance slips to UDC (cash)
and B.C.R.Cs to Billing Superintendents/Clerk duly taking acknowledgement, in a
register.
12) Writes P.C.Bs for collections made by Banks based on B.C.R.CS. received from
Banks.
13) Verifies the list of uncollected items on 15th for consumers with reference to
Blanks in Revenue Cashiers Register.

142

14) Accompanies the Revenue Cashiers to Bank for remittance where cash is heavy
(i.e.)aboveRs.5,000/-.
15) Any changes of Programme of Revenue Cashiers proposed by him should be with
the written approval of Assistant Accounts Officer.
16) Scrutinises the T.A. bills of Revenue Cashiers with reference to approved tour
programme and control registers.
17) Arrears pursuasion, contacting the consumers and obtaining property particulars,
other live services details etc. during camps.
18) Maintains registers of cancelled permanent Receipts (where pre-receipt system
prevails), Register of Receipt books/B.C.R.Cs drawn issued to the Revenue
Cashiers and Watches the serial Nos. and dates.
19) Ensures the supply and proper usage of cash chests/cash bags to Revenue
Cashiers.

210. The bill collections at outstations will be periodically checked by the

Accounts Officer (Revenue)/Asst. Accounts Officer also.
211. Ledger Posting: The Revenue ledger should be written up periodically (not
later than once a week) from the cash book. The BCRCs shall be hand over to PAA/in house
computer daily.
212.

CHECKS ON COLLECTIONS BROUGHT. TO ACCOUNT:

A trail balance of the credit postings in the ledger should be drawn up and reconciliation
effected between the following:
Credit Posting (billing suspense realisation account)
Totals of credit postings of ledgers.
Totals of remittance chalans for the months.
Totals of bills abstract books showing realisation less un-remitted balance certified by the
Junior Accounts Officer.
The Junior Accounts Officer should see that this reconciliation is effected before the
consolidated trail balance is drawn up. This ensures cross checks on the amounts realised and
brought to account.

143

213. (a) DISCONNECTION NOTICES : The PAA/in house computer should issue defaulters
list by 23rd of the month duly taking the credits upto 21st. The Assistant Accounts
Officer/ERO to transmit the Disconnection list on the same day to the Section Officer
duly recording the Subsequent collections.
(b)
Within 7 days of the date of receipt of the Disconnection list, all services
appearing in Disconnection list should be got disconnected and operated Disconnection
list should be returned to Assistant Accounts Officer/ERO by all Section Officers. The
operated Disconnection list should be reviewed by Assistant Accounts Officer/ERO and sent
it to PAA/in house computer for entry of fact of disconnection in the consumers master.
(c)
The Junior Accounts Officer's should check the above list and verify credits
for the realisations in the books,
(d)
All exceptional cases should be reported by the Assistant Accounts
Officer/ERO to the Asst. Divisional Engineer.
NOTE:
1) In the case of services for which dues are not paid by the due dates the
department reserves the right to disconnect the service, reconnection being made
only on receipts of amounts due.
2) The Assistant Divisional Engineers are authorised to allow not more than three
days of grace at their discretion in deserving cases beyond the due date of payment.
3) Immediately after the lists of installations to be disconnected are received, the
Distribution Engineer should arrange for their disconnection by deputing
responsible line staff. The disconnection shall be made only after intimating
the consumers and asking them to produce receipts for payments if any.
4) With a view to restore service immediately to a service disconnected or to
avoid disconnection where payments are received in the ERO Office the clerks in
charge of the Section should furnish a list of such cases to the Distribution Engineers
on the same day.

5) Disconnections effected should be Noted in the ledgers and the list of Disconnected
items reviewed periodically and reported to the Divisional Electrical Engineers
with a view to their reconnection.
214. (a) OUTSTANDING ACCOUNTS : The services disconnected, with arrears outstanding
should be brought on to an outstanding ledger account after receiving information from the
Section Officer, that the Service lines/Meters of the said services are dismantled and after
adjusting the consumption deposit.
(b)

The arrears outstanding against such services should be recovered under R'R act.

144

215.BOOKS MAINTAINED:
a) The following ledgers and books are maintained in the Electricity Revenue
Office in connection with the billing and assessment of revenue:
1. General Consumers' Ledger APSEB Form37
2. Revenue Ledger Account
- APSEB Form 37
3. Outstanding Ledger in APSEB Form (not standardised)
4. Unconnected services Ledger (not standardised)
5. Revenue Return.
6. Security Deposit Register
7. (Section-wise and Distribution-wise)
8. Register of Disconnections and Reconnection.
9. Group-wise service connection register.
10. Register of RJ's
11. Register of inputs and outputs.
12. Register of receipt books
13. Register of installments
14. Register of Consumer Grievances
15. Register of Category changes.
16. Register bf Title transfer.
b)

REVENUE LEDGER ACCOUN T :

An account is opened
the various revenue heads by the account numbers.

for each of

1. When a service is disconnected for default and the service is

dismantled the account in the consumer's ledger is closed by
transferring the outstanding balance to the outstanding ledger. This
ledger should be reviewed weekly and action taken for the early
recovery of the dues. There may. be further billing on account of
Monthly Minimum charges etc. and the debits on account of these
should be posted in the ledger
2. The purpose of the unconnected services minimum ledger has been
explained in paragraph 134.
216. REVIEW OF LEDGERS :
The Junior Accounts Officer shall review the
consumers' ledgers, accounts, and books monthly and ensure.
a)
b)
c)
d)

Compliance with conditions of the agreements and conditions of supply.

Enhancement of deposits in relation to ave rage consumption.
Investigation of unusually low consumption.
Attention to any other items such as disconnections, surcharges, fuse-off calls,
arrears, periodical minimums, etc.

145

217.
REVIEW OF LEDGER ACCOUNTS :
The Accounts Officer/Revenue should
examine the revenue ledgers and bills periodically with a view to satisfy:
1) that the ledgers are being posted then and there upto date,
2) but bills are prepared correctly and verified by another clerk and that initial checks
are being carried out.
3) that prompt action is being taken towards recovery of arrears.
4) that timely disconnections are made.
5) that changes in connected load etc., are incorporated then and there.
6) that the ledgers are maintained in a neat and upto date condition without over
writings or erasings.
218.
REFUNDS OF REVENUE: A return of refunds of revenue should be sent to
the Superintending Engineer.
NOTE:
1) Refunds mean revenue actually assessed, collected, credited and refunded. Remissions,
waivers, writes off, withdrawals, claims relinquished are not to be treated as refunds on
the expenditure side -but as reduction of revenue assessed. They should not be exhibited
under Refunds.
2) Superintending Engineers can sanction refunds of revenue under receipts from Sale of
Power subject to (1) that the amount originally collected is in excess of the
amount already due according to departmental tariffs and conditions and terms of
agreement subsisting between the Board and the party to whom refund is due and (2)
that the refund is subject to any departmental orders issued by the Board
H. MISCELLANEOUS REVENUE
219.
In addition to sale of power and other commercial revenues, the following other
receipts are realised in the department:1.
2.

Rents of buildings (Vide paragraph 220)

Rents of lands
(Vide paragraph 224)

220.
RENT OF BUILDINGS :
All the residential buildings in the departments are
intended for occupation by departmental officers and subordinates.
Recoveries of rent
are effected by deduction from pay bills of the officers and subordinates. In the case of
provincial and O&M establishment, the amounts of rent to be recovered should also be shown
in the pay bills and the deduction for the pay bills are posted in detail on the receipt side of the
Cash Book

146

221. To enable the Drawing Office to correctly make deductions on account of rent from
the pay bills of provincial establishment to check the correctness of such deductions in the
pay rolls O&M establishment, all officers in charge of residential buildings should furnis h not
later than the 15th of every month, to the Drawing Officer a statement showing the
particulars regarding the names, designation, emoluments, etc., of the officials occupying
quarters.
Changes in the occupancy after the 15th of the month should be intimated as and
when they take place.
N O T E : For the purpose of the above rule, it will be sufficient if the
officers in c h a r g e o f b u i l d i n g s i n t i m a t e m o n t h l y i n t h e f o r m o f
a d d i t i o n s t o , a n d changes in the completed statements once furnished.,
Where th ere are no changes the fact should be intimated to the
DRAWING OFFICE.
222. R E N T O F B U I L D I N G S T O P R I V A T E P E R S O N S : If in any special case, a departmental
building is let to person not in the service of Board, the full assessed rent must ordinarily be
recovered in advance, exceptional cases being dealt with as in a commercial concern.
NOTE:

Sums received in advance for payment of rents of land should be credited

direct to revenue.

223. A register should be maintained in the Drawing Officers to show the monthly
assessment, realisations and balances of rents, in respect of all residential buildings. In
this register the transactions relating to the ; recoveries should be entered for each building.
Recoveries are posted in this register from the details in the revenue ledger and the journal
and cash book. The total realisations in a month should be agreed with corresponding total as
per the Revenue Ledger.
224. R E G I S T E R O F L A N D S : For watching the recoveries on account of rent of land a
simple register in A.P.S.E.Board Form 171 is maintained. Any miscellaneous properties
from which revenue is anticipated may also be included in this register.

147

I. ENERGY AUDIT
225. CONCEPT OF ENERGY AUDIT
The power generated at various Thermal and Hydro Power Stations is stepped
upto EHV (132,220 OR 400 K.V.) and transmitted to load centres. It is further stepped
down to 33 K.V. for sub-transmission and to 11 K.V. or L.T. for primary and secondary
distribution. Loss of energy is inevitable at each level of transformation and also during
transmission of power to load centres as each element in the system offers resistance These
losses are termed as "Technical Losses". Further, Commercial losses occur due to meters stuck
up or burnt, meters not read, meters sluggish, unmetered services, erroneous readings and of
course pilferage. The total of "Technical" and "Commercial" losses are termed as T&D
losses in the system.
With each State Electricity Board now handling very large sums of energy to the
tune of several tens of thousands of MU per year, even 1% of the losses amount to several
hundreds of Crores of Rupees. A concept of 'Comprehensive Energy Audit' to account
for the units generated right down to units sold and the losses at each level of
transmission, sub-transmission, primary distribution and to finally draw up an 'Energy
Balance Sheet' has come into being in the State Electricity Board.
226. OBJECTIVES OF ENERGY AUDIT

Identification of areas of High Technical Losses and to take steps to reduce the
same
Arrive at system improvements necessary
Obtain guidance for system planning
Identification of areas where commercial losses are very high and to take
remedial steps
Pinpointing areas where theft of energy by direct tapping is rampant and take
steps to plug up the leakages

TECHNICAL LOSSES:
The percentage losses as existing and the corresponding achievable figures are
indicated in the table below:
%
% of Col. % of col. 3
Existing
Max.
Sl.No
System Element
Target Tolerance 3 to Col.4 to Col.5
Level
Level
%
level %
1
2
3
4
5
6
7
1
Transmission System
4.50
2.00
4.00
225%
112%
2
Sub-Transmission System
4.00
2.25
4.50
178%
89%
3
Primary (HV) Distribution
7.00
3.00
5.00
233%
140%
4
7.50
1.00
2.00
750%
375%
Secondary (LV)
5

Distribution
Total

23.00

8.25

148

15.50

279%

147%

CONSIDERATION THAT INFLUENCE TECHNICAL LOSSES:

227.

Load density in MW/Sq.KM

Disposition of generating stations and major load
Pattern of consumption (viz) percentage of agricultural consumption and
percentage of bulk loads consumption.
Ratio of consumptions at E.H.T., H.T. & L.T. levels
Power factor of loads
System configuration (i.e.) Ratio of lengths of lines EHT, HT & LT; Lengths of
H.T. & L.T. lines per transformer, No. of transformers, No. of Voltage
Transformation etc.
DIRECT & INDIRECT METHODS OF ENERGY AUDIT

I)

Direct Method: In this method, losses are found on the basis of difference of
units sent out and received at the end of each element in the power system.
The main advantage is that it is straight forward and simple.
The major
constraints are that it calls for metering of very high class of accuracy and the
difficulty, in simultaneous reading of meters. Due to employing CT & PT of very
high ratios the multiplying factors are very large and any small variation will
result in large discrepancy.
II) Indirect Method: The losses are determined by simulation of the network.
With the advent of powerful mini and micro computers at affordable prices and
good models for simulation of T& D networks this is more popular and practical.
Even in this system, metering at critical points in the system for operating
parameters such as power factor, coincident fact, or load factor, loss factor and
hourly load data is required for use in simulation.
228.

LIMITATIONS

The losses arrived at can at best indicate only the range of losses but not a very
accurate figure on account of the following constraints.

High cost of metering at EHT & HT points. As meters are to be connected

using instrument transformers CT & PT for stepping down the primary
parameters to levels acceptable by meters the errors in the CT & PT together
with errors in meters add up to inaccuracies. The high multiplying factors
cause to magnify even small errors in registration of reading.
Simultaneous reading of all meters at every metering point is not possible
unless an expensive automatic logging is provided.
Near impossibility of reading meters at all consumers at one time. Each State
Electricity Board have about 10 million consumers spread over vast area. Also
SEBs have different meter reading cycles such as monthly, bi-monthly, trimonthly etc., by grouping number of services.
Assessed consumption at services with defective meters to be added up to
sales.

149

Assessed consumption of unmetered services such as agriculture, have large

bearing on arriving at the T&D losses.

229. ACTION TAKEN FOR ENERGY AUDIT

INTRODUCTION:
Four different actions are taken to start with:

District Wise Energy Audit: Provides the losses in each District netw ork
consisting of 132 K.V., 33 K.V., 11 K.V., and LT systems. The losses comprise
Technical and Commercial losses.
220 K.V., 132 K.V. and 33 K.V. Lines Energy Audit: Provides the losses in
each 220 K.V., 132 K.V., and 33 K.V. lines. These losses can be taken as
Technical losses only, as theft of power is very remote at these voltage levels.
11 K.V. Energy Audit: Provides the losses on each 11 K.V. feeder, consists of
technical and Commercial losses.
Distribution Transformer Energy Audit: Provides the losses in the LT
network under each distribution transformer. The losses comprise Technical
and Commercial Losses.

The status and action plan for performing each type of energy audit are discussed in
succeeding Paras.
230. GAUGING OF AGRICULTURAL CONSUMPTION
Assessment made on agricultural consumption is often disputed as it is based on the
estimates and also as it varies widely with cropping pattern, depth of ground water, acreage,
season etc.
Hence, an attempt is made to estimate agricultural consumption by fixing meters at 10
agricultural services per Mandal and selecting the wells with different cropping, acreage,
water depths etc.
It would be necessary to increase the sampling to atleast 5% of total agricultural services
to get meaningful results. Perhaps, a more realistic approach may be to identify distribution
transformers feeding exclusively agricultural services and provide metering to arrive at the
consumption in agricultural sector district wise. To accomplish this we need to provide
metering on about 5000 distribution transformers. The cost of such metering is Rs.5 crores at the
rate of Rs.10,000/- per transformer.
Estimation of agricultural consumption based on sample metering at ten pilot services
in each Mandal has revealed that the energy consumed in this sector is of the order of 7835 MU
for 1996-97.

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231.I) CALCULATION OF SYSTEM LOSSES

District wise import/export points are identified and energy meters are provided at each
point and energy input to the system is arrived at. Monthly figures of total energy sold
under each category in the district are collected and the agricultural consumption is
assessed as indicated in para 230 above. The energy losses in a district are calculated. A
return should be sent to Board by Superintending Engineer (Operation) every month as
part of MIS.
II) CALCULATION OF ENERGY LOSSES IN THE VARIOUS ELEMENTS OF POWER
SYSTEM
The following procedure may be adopted for calculation of energy losses in the various
elements of power system in the District.
a) LOSSES IN E H.T. FEEDERS AND CONNECTED EQUIPMENT
The energy exported from send end and received at the receiving end are compared
every month and energy losses arrived at:
1. Energy meters should be provided at all the identified points.
2. The meter readings at the both ends should be taken on the same day
every month at precisely at a fixed time
3. The net energy sent out on 33 K.V. feeders emanating from each E.H.T.
sub station are to be arrived at.
4. Also arrive the energy exported to other sub stations and areas
normally fed by other areas.
5. Arrive at the total energy sent out from all the E.H.T. sub-stations
6. Obtain total energy handled by the identified E.H.T. and H.T. feeders
from the various generating stations/switch stations/sub-stations.
7. Arrive the E.H.T. line and connected equipment losses (6-5)
b)

33 KV. FEEDER WISE AND CONNECTED EQUIPMENT LOSSES

1. Meters shall be provided for all 33 K.V. feeders emanating from E.H.T.
substation (i.e.) 220 K.V. substation or 132 K.V. substation.
2. A feeder may be feeding one or more 33/11K .V. sub station enroute. No
metering need be provided on the incoming and outgoing 33 K.V. feeders of
enroute substations in the first instance, if the same is not available.
3. Provide a meter on LV side of each power transformer immediately to assess
the demand and energy handled by substation.
4. Provide metering for individual 11 K.V. feeders emanating from all substations.
5. The line losses for the complete 33 K.V. feeder may be evaluated as shown
below

151

Let a 33 K.V. feeder from E.H.T. SS feed three substations Al, A2, A3 with the
following details.
SI. No. Name of the.
Sub-station

1
2
3

Al
A2
A3

Transfor
mer
Capacity

Units sent out from 33/11 K.V. SS i.e. sum of

units sent out on all 11 K.V. feeders from the
33/11 K.V. SS or sum of units recorded on LV
side of power transformers

2x 1.5
2x3.15
2x5.0

E1
E2
E3

If there are any 33 K.V. H.T. consumers on the feeder let the consumption of the
H.T. consumers be E4
Let the units sent out on 33 K.V. feeder at E.H.T. SS be X, the line losses on 33
K.V. feeder and the 33/11K.V. transformers are = X - (El + E2 + E3 + E4).
The transformer losses can be estimated from the data given below.
Power transformers
Capacity

Full load losses kilo watts/hour

No load losses
Kilo watts/hour

0.5 MVA
1.6 MVA
3.15 MVA

3.2
3.0
4.5

6.4
16.0
23.0

5.0 MVA
8.0 MVA

6.5
8.5

34.0
50.0

Transformer losses if each transformer

= No load loss x no. of hours the transformer is in service during the month.
+ Full load copper loss x no. of hours the transformer is in service during the month x loss
factor.
Loss Factor = 0.8 x (LF) + 0.2 x LF
Where LF is the load factor
Load Factor may be calculated as follows
Total units sent out of the SS in the month
LF =---------------------------------------------------(No. of Hrs. the ss) X (maximum demand of ss)
was in service
A monthly return for 33 K.V. feeder losses should be sent to Board by
Superintending Engineer (Operation).
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C)

11KV. FEEDER WISE AND CONNECTED EQUIPMENT LOSSES:-

Energy losses in 11 K.V. system and its connected equipment can be calculated by
two methods. The two methods are described:
METHOD 1
Install energy meters on all 11 K.V. feeders if not already done. Energy sent out on
each of 11 K.V. feeder or a group of feeders if controlled by a single breaker may be
obtained from the energy meter provided on the breaker at substation. The energy billed in
respect of all services other than agricultural services distribution wise is available from
billing records. The difference between the units sent out and units billed give the
technical and commercial losses in the case of Urban Feeders and in respect of Rural
feeders the difference between the energy sent out and billed gives the agricultural energy
sales plus technical and commercial losses.
In the absence of energy meters for agricultural services, agricultural consumption
has to be estimated. For this purpose, energy meters may be provided for 10 Nos.
agricultural services in each Mandal selecting different types of crops if not already done.
The specific energy consumption i.e., energy per hose power may. be evaluated from the
meter readings. The agricultural energy consumption may be computed as produc t of
specific energy consumption and total HP of pumpsets in the Mandal. A report on the
pattern of energy consumption as computed from sample metering data should be sent to the
Board every month.
The important steps towards energy audit on 11 K.V. feeders are indicated below.

Provide energy meter for each 11 K.V. feeder or a group of 11 K.V. feeders
controlled by a breaker at the substation.
Identify the distribution incident on the 11 K.V. feeder or group of feeders
Identify the H.T. services incident on the feeder and their energy consumption
on the current month (H.T.E.)
Obtain the energy billed distribution wise from the reports of private account
agency for the current month (Bl) and proceeding two months (B2,B3).
The average energy consumption of each distribution for non high value series,
considering the three cycles (PE = (Bl+B2 + B3)/3)
Obtain meter readings of the meter on first day and last day of previous month
(Ml, M2)
The energy sent out on the feeder ES = (M2 -M1)
Obtain the energy billed for high value services for the current month (HVE)
Obtain the total horse power of the pumpsets existing on the feeder (AHP)
Estimate the Agricultural energy sales as per the average consumption per HP
arrived at based on meter readings at the pilot services (EA)
Total energy billed on the feeder

= Private Accounting Agency Energy billed + High Value Energy billed + H.T.

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Energy Billed
EB = PE + HVE + H.T.E.
Energy losses on the feeder = Energy Sent - Energy billed - Agl. Energy Sales
EL = ES-EB-EA
METHOD 2
Install energy meters on all distribution transformers incident on the feeder. The
energy sent out from each distribution transformer for the current month may be
computed from the meter readings. The difference between the energy sent out on the
feeder and sum of the energy sent out on the distribution transformers incident on the
feeder gives technical and commercial losses of the feeder. This is a rigorous method but
very expensive. It may be performed on one urban feeder and one rural feeder in each
district. This method helps in analysis of low voltage network losses also as meters are
provided on the LV side of the distribution transformer. A quarterly return on line losses
of 11 K.V. feeders shall be sent to Board by Superintending Engineer (Operation).
d) LOW VOLTAGE NETWORK LOSSES:In this case also energy losses can be calculated by two methods. In the first
method, energy sent out from distribution transformer is measured by providing a energy
meter. In the second method, it is estimated. The two methods are described.
METHOD 1
Meters are to be provided on LV side of distribution transformer to obtain energy
sent out. Energy billed for different class of customers incident on the distribution
transformer is computed from billing records. The energy sales on each distribution
transformer can be automatically computed if the customer billing data base is linked upto
with distribution location data base. First of all the distribution transformers will have to
be given a location code No. and the procedure for coding the distribution transformer is
described below:
The code number for rural area transformer consists of 9 digits. The significance
of the code is indicated below:
Digit Number
Code
One and Two
District Code
Three and Four
Mandal code
Five, Six and Seven
Village Censes Code
Eight and Nine
SI.Number of Transformer in the Village
In the case of urban areas the code will have 12 digits
Digit Number
Code
One and Two
District Code
Three and Four
Mandal code
Five, Six and Seven
Town Censes Code
Eight and Nine
Ward
Ten, Eleven and Twelve
SI.Number of Transformer in the Village
154

Then the consumers incident on each distribution transformer have to be identified. For this
purpose an additional field 'Transformer location code' is added in the consumer data base. Then
the energy billed for each distribution transformer is computed automatically. The -private
accounting agencies have to be advised to furnish every month energy sales distribution
transformer wise. The difference between the energy sent out and energy billed gives the
technical and commercial losses of the LV network.
METHOD 2
In this method, energy meter is not installed and the energy sent is estimated by taking
readings of current and voltage at peak load with tong tester. The energy sent out is 3 x Current
in Amps. X Voltage (Phase - Phase) x Load Factor x Power Factor. The load factor and power
factor are estimated by taking sample readings and considering load characteristics. Rest of the
procedure is same as Method 1. ^This method does not require any additional investment and can
be .performed as a part of maintenance of transformer. Alternatively, the specific energy
consumption for K.V.A of transformer capacity or K.V.A of maximum demand incident on
transformer is calculated and compared with the estimates obtained for distribution transformer
of similar characteristics in the area.
Specific energy consumption =
Energy billed
(Tong tester amps x 3 x voltage on LV side of DTR) or DTR capacity

155

CHAPTER V
FINANCING WORKS,ACCOUNTS AND RETURNS
SECTION:I
BUDGETS AND CONTROL OF EXPENDITURE
A. Classification and System of Accounts
232. CLASSIFICATION OF TRANSACTIONS: In the Budgets the Receipts and Expenditure of
the Electricity Board, are grouped as shown below:
1.
2.
3.
4.

Revenue Receipts
Revenue Expenditure
Capital Receipts
Capital Expenditure

RECEIPTS

EXPENDITURE

A. Operating Budget

A. Operating Budget

1.
2.
3.
4.

1. Purchase of Power
2. Generation of Power
3. Repairs & Maintenance
4. Employees cost

Revenue from Sale of Power

Less Electricity Duty
Revenue subsidies and Grants
Other Income

5. Administration and General expenses.

Less Expenses Capitalized
6. Other Debits
Total Expenses
Operating Income
B. Finance charges

B. Finance Charges

1. Operating Income

1. Depreciation
2. Interest and Finance charges
3. Less Capitalised
Surplus

C. Surplus Appropriation

C. Surplus Appropriation

1. Surplus
2. Depreciation
3. Other capital receipt
D. Capital Budget
1. Internal Resources
2. Plan Receipts
3. Out side plan (receipts)
4. Non-plan (receipts)

1. Payment of principal of Loans

2. Interest during construction
3. Internal Resources
D. Capital Budget
1. Plan Capital out-lay
2. Out side plan out-lay
3. Non-Plan out-lay.
156

233. S e c t i o n 6 1 o f t h e E l e c t r i c i t y ( S u p p l y ) A c t 1 9 4 8 l a y s d o w n t h a t t h e B o a r d s h o u l d s u b m i t
to State Government in February every year an Annual Financial Statement in the prescribed
form (as approved by the State Government) of the estimated Capital and Revenue Receipts
and Expenditure for the ensuing year, including a statement of salaries
of Members and
o f f i c e r s a n d o t h e r e m p l o y e e s o f t h e B o a r d . S u b -s e c t i o n ( 3 ) o f s e c t i o n 6 1 r e q u i r e s t h e S t a t e
Government to lay the statement so received on the table of the House. This statement is open to
d i s c u s s i o n b u t i s n o t s u b j e c t t o v o t e b y t h e l e g i s l a t u r e . S u b -S e c t i o n ( 4 ) l a y s d o w n t h e B o a r d t o
take into consideration any comments made in the State Legislature on the said statement.
Sec: 16 of Electricity (Supply ) Act 1948 requires the Board to place before the State
Electricity Consultative Council the Annual Financial Statement and Supplementary Statement, if
any and take i n t o c o n s i d e r a t i o n , a n y c o m m e n t s m a d e o n t h e S t a t e m e n t , i n t h e s a i d C o u n c i l ,
before submitting the same to the State Government under sec 61.
Sec:59 of the Electricity (Supply) Act , 1948 lays down that the State Electricity Boards to
achieve a revenue surplus as is not less than 3% (or higher percentage as the State Government
specify in this behalf) of the value of net fixed assets of the Board at the beginning of the year.
To achi eve the surplus, the Board, after taking credit for any revenue subsidy from the State
Government (carry on its operations and) is required to adjust its tariffs and earn revenues
sufficient to meet all expenses chargeable to revenues including O&M and man agement expenses,
taxes on income and profits, depreciation and interest on loans bonds and debentures and an
a m o u n t e q u a l t o 3 % ( o r higher percent) of the value of the net fixed assets at the beginning of the
year.
Sec:67 of the Electricity (Supply) Act, 1948 lays down that the amount of surplus should be
distributed by the Board in the following order.
i ) Repayment of loans, including redemption of bonds, debentures which become due for
payment in the year and those became due for payment in previous ye ars and remained
unpaid,
ii) R e p a y m e n t o f l o a n s a d v a n c e d b y S t a t e G o v e r n m e n t w h i c h b e c o m e d u e f o r p a y m e n t i n
the year and those became due for payment in previous years and remained unpaid,
iii)Payment towards cost of capital works and dividend on the equity capital provided
by the State Government.
234. T h e d e p a r t m e n t a l s u b d i v i s i o n s o f a c c o u n t s f o r c o s t a n d s t a t i s t i c a l p u r p o s e s a r e k n o w n a s
Account Numbers and are designed for administrative, financial control and maintenance
of c o m m e r c i a l a c c o u n t s . A l i s t o f t h e s e i s g i v e n i n t h e A p p e n d i x I I .
235 SYSTEM OF A C C O U N T S . T h e s y s t e m o f a c c o u n t i n g i n t h e D e p a r t m e n t i s i n a c c o r d a n c e w i t h
Modern Engjneering Accounting, sufficiently detailed to furnish the true costs of the various
jobs and sections and is ma naged and maintained by a centralized accounting organization. The
various Divisional and Sub divisional officers in the unit have only the field work to do and
furnish the Central Office or Division office such information and data as are required for the
m a i n t e n a n c e o f a perfect record of accounts.
236. The Field Officers have however to maintain the initial accounts of cash and stores handled
and of works in good order and on the basis of these the accounts are written up and kept. The
Field officers mai n t a i n a l i s t o f m a t e r i a l s d r a w n w o r k o r d e r -w i s e u n d e r t h e v a r i o u s r e q u i s i t i o n s
for or devolutions to stores. All petty cash expended by them out of their imprests is also noted.
The

157

Central Office/Division Office checks the actuals against books and closes the works accounts
the on the basis of completed work orders.
237.
All expenditure is subject to check in the Head office ,Circle Office/ Division office
as the case may be before payment, except the payments made out of imprest, and payments
against letter of credit opened with Banks, which are post audited before admittance. The
revenue is assessed and billed for and realization considered in that Branch.
238.The receipts and expenditure are incorporated in the Departmental cost and commercial
accounts and monthly accounts are prepared
B.PREPARATION OF BUDGETS
239.PREPARATION AND SUBMISSION OF BUDGETS. The Central Office of the system is the unit
for the preparation, consolidation and submission of budgets. The detailed procedure is
explained below. Budget is an estimate of annual receipts and expenditure. Budget estimates for
every year should generally follow the revised estimate of the current year after taking into
account any abnormal circumstances that have been in the current year or expected in the next
year. No increase should be made over the revised estimate unless adequate reasons are given. It
shouldnt be assumed that provision should always be made in the budget for next year on the
basis of Revised Estimate as a matter of course. But revised estimate should be taken as guide.
Following precautions are taken in preparation of the budget.
1) Budget Estimate should be in the prescribed forms.
2) Budget Estimate should be submitted by the due date.
3) Budget Estimate should be for the sanctioned schemes only.
4) Provision in the Budget should ensure that the total expenditure is with in
the sanctioned estimate only.
5) Clear and cogent explanation for variations between Budget Estimate and
Revised Estimate for the current year and Revised Estimate for current year and
Budget for next year are to be furnished
6) Provision for expenditure to be incurred for 12 months from APRIL to MARCH.
7) Budget estimate should be for the works entrusted to the concerned department or
system.
Revised estimate should be prepared with great care assuming that at the time of
preparation of Revised estimate that actuals for the first six months of the current year
are available. Revised Estimate may be calculated by adopting any of the following methods.
(1) By adding actuals for the first six months of the current year and those of the last
six months of the last year.
(2) By the method of proportion so that revised estimate equals to the twice the six
months actuals of current year.
158

(3) Calculate the ratio between six months actuals of last year and revised estimate of last
year and adopt that ratio for current year.
(4) Average previous three years may be taken and any special feature and extra-ordinary
conditions considered for greater accuracy.
1. GROSS RECEIPTS : The Senior Accounts Officer/ Accounts Officer should prepare
the revenue statement in the A.P.S.E.B. Form against each source, showing actuals of last
year, actuals to the end of the month during the year, and the probables as may be estimated.
The sources of revenue should be grouped under H.T. consumers, licensees, Government
departments, LT. distribution, etc., as may be convenient and under departmental
classifications.; Any new sources of revenue, marked decrease or increase should be indicated
and noted on by the Divisional Engineer. Additional revenue expected from new services likely
to be given during the year as well as revenue expected from places under electrification
should be taken into consideration when framing the estimates. The statements received should be
consolidated by the Senior Accounts Officer/ Accounts Officer and submitted to the
Superintending Engineer for approval before submission to the Financial Adviser and Chief
Controller of Accounts. The Commercial section may also be required to give its forecast for
checking the divisional revenue estimates. In respect of miscellaneous revenue and other items or
groups of items, the estimates should be worked out in the Circle Office on the basis of actuals and
the information available.
2. ELECTRICITY DUTY:
per the Electricity Duty Act.

Provision for Electricity Duty should be worked out as

In respect of Sale or power to Central Government offices to other State Electricity

Boards, Licencees and electricity consumed in construction, generation and operation works
including the offices of the Board and sale of power to agricultural services no Electricity duty
is leviable and payable to the State Government. This aspect should be taken into account while
making provisions for electricity duty
3. REVENUE SUBSIDIES AND GRANTS:
I. Subsidies and grants from State Government
II. Grants for research and development. The estimates for items I and II
are prepared in Head Quarters.
III. Grants in aid for education. Estimates are prepared and submitted by
the concerned Superintending Engineers.
4. REVENUE EXPENSES:
a) Purchase of power,
b) Generation of power.
c) Repairs and Maintenance.
d) Employees cost
e) Administration and general expenses.
f) Depreciation and related costs.
159

g) Interest and Finance charges.

Less:
i) Interest and finance charges capitalized.
ii)Other expenses capitalized,
h) Other debits
i) Extra ordinary items.
(a) PURCHASE OF POWER:
Provision in respect of power purchased from central
generating stations, State Government, other Electricity Boards and others will be made.
The particulars of Purchase of Power from Central Sector Stations and other State
Electricity Boards are obtained from Chief Engineer (Power System). The cost of power is
estimated based on the tariff rates as fixed for Central Generating Stations viz., National Thermal
Power Corporation, Neyveli Lignite Corporation and Nuclear Power Corporation and interstate for the purchase from other State Electricity Boards, and at mutually agreed sources. In
addition to the above Aandhra Pradesh State Electricity Board has to pay Transmission Charges
for the Power drawn from Central Sector Generating Stations. These transmission charges are
payable to Power Grid Corporation of India Limited. These charges are assessed based on the
Transmission tariff applicable from time to time. The particulars of purchase of power from
Independent Power Projects are obtained from Investment and Promotion Cell and the estimates
are prepared based on the power purchase agreements.
(b) GENERATION OF POWER : In preparing estimates condition of the generating units,
programme for over - hauling the units, additional generating units comming up should
be taken in to consideration. Provision for coal, oil, gas, water charges, fuel related costs fie.
Handling charges, demurrages on wagons, siding charges, losses in transit of coal/ oil, losses
in storage Railway freight, Road Transport etc.) consumable lubricants, station supplies should
be made.
(c) REPAIRS AND MAINTENANCE : In respect of maintenance and other charges directly
incurred by the field staff, the Divisional Engineers should be required to se nd in their
budget estimates in A.P.S.E. Board form.
The budget should be worked to a fair
approximation with reference to previous year's expenditure under ordinarly items. In the case
of special items such as renewals of lamps, repairs to plant and machinery, jungle clearance,
repairs to buildings, etc., working estimates should be enclosed.
a)
b)
c)
d)
e)
f)
g)
h)

Plant and Machinery

Transformers
Buildings
Civil Works
Hydraulic Works
Lines & Cable Net Work Etc.
Vehicles, Furniture and Fixtures
Office Equipment

Renewals Replacements: The cost of "heavy renewals and replacements" of plant and
distribution lines should be capitalised. Minor renewals, replacements and improvements should be
charged to grant provided for under Repairs and maintenance account.
160

The maintenance budget should further correspond to the annual maintenance

estimates sent by the Divisional Engineers in the financial progress report form. Any
variations (savings or excess es) being explained in detail. The opportunity should be taken
to keep the maintenance charges to the absolute minimum. The following items should be
carefully reviewed and results reported along with the budget estimates:
a) Consumables and the standard fixed.
b) Work establishment sanctions and
c) Other labour and repairs including renewals to buildings and equipment vide
also instructions on the preparation of maintenance estimates.
d) Tools and plant, In all estimates for works relating to capital expenditure
provision for tools & plant (ordinary) at 1% of works expenditure is made .
In the budget estimate details of cost of purchase of Tools & Plant (against the
1% Tools & Plants provision in the sanctioned estimate) should be submitted by all
operation, generation, construction circles and divisions under capital out lay. As cost
of T&P is capitalised no percentage adjustment in operation branch will be made in
accounts by debit to capital and crediting O&M.
(d)

EMPLOYEES COST: The budget for this should be prepared

under the following sub-heads,

(i) Pay of Members of Board, Officers, and other employees including workmen.
(ii) Allowances
a. Dearness allowance
b. Other Compensatory allowances etc.,
(iii) Bonus/Ex-gratia
(iv) Medical expenses reimbursement
(v) Leave Travel Assistance
(vi) Earned Leave encashment
(vii) Staff Welfare expenses
(viii) Pension and gratuity (i.e. Terminal benefits)
(ix) Others

(x) a) Proportionate charges transferred to capital towards establishment charges in

respect of capital works executed by operation circles divisions and Head Quarters
charges.
b) Pension charges including gratuity should be calculated at prescribed rate on
total pay and allowances and provision made in the budget.
c) The estimates relating to pay and allowances should be prepared based on
sanctions supported by number statement which is prepared in prescribed
form. In respect of pay and allowances of officers and staff, it is worked out
161

taking into account the actuals of the first six months of the current year
and the actual strength of staff. With reference to details and
information available in the office copies of the bills, Audit Registers and
Service Books, the salaries and allowances that should be payable for the
next six months and next year will have to be worked out and adopted as
probables.
(e) ADMINISTRATION AND GENERAL EXPENSES : The budget for this should be prepared under
the following sub-heads.
i)

Rent, Rates and Taxes

ii)

Insurance

iii)

Telephone charges

iv)

Postage

v)

Telegram and Telex charges

vi)

Legal charges

vii)

Audit fees

viii)

Consultancy charges

ix)

Technical Fees

x)

Other Professional charges (privatisation of billing and collection),

xi)

Payment to Electricity workers of Panchayats

xii)

Conveyance & Travelling

a) Conveyance Expenses
b) Travelling Expenses
c) Travelling Allowances to Employees
d) Vehicle running expenses-petrol & oil
e) Vehicle Licence & Registration fee

xiii)

a) Fees & Subscription

b) Books & Periodicals
c) Printing
d) Stationery
e) Advertising expenses
162

xiv)

Electricity expenses

xv)

Water charges

xvi)

Entertainment charges

xvii)

Material related expenses

xviii)

Others

After adopting the actuals for the first six months of the current year as per monthly
mints, the probables for next six month and next year should be arrived at for each head of
expenditure based on miscellaneous sanction register, stationery purchase, printing programme,
past experience, average expenditure for the previous three years, extra-ordinary circumstances
and abnormal conditions. The total of all these will be incorporated in the budget proposal.
(f) DEPRECIATION AND RELATED COSTS: Provision for depreciation is worked out at
the prescribed rates as notified in the Gazette of Indian from time to time at Head quarters and
the amount is included in Revenue budget.
In respect of works executed by the divisions/circles of transmission line
construction/project construction, provision for depreciation on 1. Vehicles, 2. Furniture &
fixtures and 3. Office equipment is worked out by the concerned divisions and circles and the
amount provided as debit to capital works and credit to Revenue expenses-Depreciation.
(G) INTEREST AND FINANCE CHARGES : The budget should be prepared under the following subheads per the general instructions.
i)

Interest on various Loans

a) Loans from State Government
b) Loans from Financial Institutions

ii) Interest on Consumption deposits

iii) Interest on borrowings for working capital
iv) Interest on GPF
v) Interest on other items
vi) Cost of raising finance
vii) Lease rentals on lease finance
viii) Bank charges
ix) Guarantee commission
x) Others

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1. INTEREST AND FINANCE CHARGES CAPITALISED : Interest during construction

(i.e interest to be capitalised) will be worked out at head- quarters office as per rules
prescribed and provided as debit to capital and credit to Revenue expenses - interest.
2. OTHER EXPENSES CAPITALISED : As all the expenses are initially charged to
Revenue expenses in the transmission construction/project construction circle/ divisions
executing the capital works, they are transferred to capital works by credit to the
revenue expenses under the classification "Other expenses capitalised"
(h) OTHER DEBITS : Other Debits: In preparing the estimates, general instructions in para 239
are followed in respect of the following items and incorporated in budgets.
i) Provision for Bad, Doubtful and Disputed Debts in respect of
a) Consumers.
b) Suppliers and contractors advances
c) Employees
ii) Writeoff of the above item
iii) All other losses
iv) Research and development expenses.
Note: Other Debits i.e. Losses will not be capitalised.
(i) EXTRA ORDINARY ITEMS : Losses on account of flood cyclone, fire etc are classified under
this heads of account. Estimates are based on the actuals for first 6 months of the year and
probables for next six months are proposed as per the balance of works to be executed.
5. S USPENSEThe budgets for the detailed heads of suspense fall under the major heads. "Capital
outlay on Electricity Schemes" and "Revenue Expenses." The suspense is divided in accounts
under miscellaneous advances ( Sundry receivable). Purchases, stock, and Sundry Debtors for sale
of power for which the initial accounts are maintained under the various departmental clearing
accounts which should be grouped in budgets as indicated in the form A.P.S.E.B. and briefly
explained below.
Suspense transactions under sundry receivables, purchases and stock are grouped under
capital budget while those under sundry debtors for sale of power are grouped under revenue
budget
SUNDRY DEBTORS FOR SALE OF POWER:
Provision for sundry debtor for sale of power should be furnished both under debits and
credits. The debits to this account represent the amount of revenue assessed for the year. The
credits represent the amounts that have been realised out of the assessment of the year and the
arrears outstanding at the commencement of the year. The details should be furnished towards the
assessment of revenue made or to be made during the year as a debit provision. The amount that is
likely to be realised during the year towards that years demand and the amount to be realised
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during the year out of the outstanding arrears at the commencement of the year should be clearly
given so as to enable to know the actual cash of collection that would be available during the year
for meeting revenue expenditure.
At the head -quarters, the revenue receipts budget is finalised taking into account the
gene ration pattern i.e. Power generation and the power purchase from central sector stations and
othe r Boards.
The budget estimates are prepared by the Assistant Account Officer / Senior Accounts
Offic er with reference to the details of each transaction, their clearance, opening balance at the
beginning of the year and the probable balance expected at the close of the year under each item.
This shall be based on an intimate knowledge of the transactions and information obtained from
field officers.
6) CAPITAL BUDGET: A statement should be prepared showing the name of work, estimate
amount for works, work order amount, expenditure to end of the year, expenditure during the
year and probables. It should als o show the sanctioned works for which work orders have not been
issued and the proposals likely to be sanctioned as for as information is available. The
Divisional Engineers should carefully scrutinise the programme of works and fill in the
estimated works expenditure for which funds are required within the official year. The
availability of materials, the dates of delivery of contracted supplies, the urgency of works,
the Department's liability to con sumers to supply power, the proposals expected to be san ctioned
should be carefully taken into account. Remarks "subject to availability of materials" or "sanction
of estimates in time" should be avo ided as the Divisional Engineers are primarily responsible to
ensure these factors in time.
The estimates of work s expenditure furnished by the Divisional Engineers shall be
scru tinised, consolidated by the Senior Accounts Officer/Accounts Officer. Any adjustments
nece ssary as seen from the accounts shall be provided for in the Central Office For example.
Released equipments in so far as it concerns the wiping out of original erection and
esta blishment and other charges from capital cost.
Instructions in respect of preparation of budget relating to
7) PURCHASES.-The estimate under this is closely connected with the s tores budget. The budget
under this head is also prepared by the Senior Accounts Officer/ Accounts Officer with reference
to following principles:
Provision has to be made both for Debits and Credits. Debits provision represents payments to
suppliers and Credits provision represents receipts of Materials by Debits to Stock. It is closely
connected with Stock and Works. Provision for Debits and Credits has to be made as follows.
a) Actuals for the first six' months.
b) Expected receipts in respect of pending L.P.OS already placed.
c) L.P .OS. yet to be placed during the current year for Revised. Estimate.
d) Similar provision for Budget-Estimate for next year has to be made in respect of
items (b) & (c).
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The deliveries of materials expected and the payments which can be made within the
financial year after taking into account the contract conditions, the time taken for verification,
scrutiny and payment of bills should be carefully examined and the programme of clearance well
planned.
8. SUNDRY RECEIVABLE (including advances to suppliers etc.) Debit to this
head
represents amounts paid as advance to suppliers pending receipt of materials in good
condition , credit represents clearance by transfer to purchase account after receipt of materials
in good condition. Provision in the revised estimate should be made by adopting actuals for the
first six months and probable for the next six months .In the proposals for budget estimates for
next year , provision should be made both for debits and credits as per the terms and conditions of
the purchase order.
9. .STORES BUDGET :The budget under stock suspense needs careful attention.
The
budget estimate should be prepared showing the value of stock on hand, the amount of stores
required to be purchased and the probable value of stores likely to be issued during the year under
the various works. The stores budget should show separately the stores meant for ordinary
operation and maintenance works, spares, service connections and construction works. Heavy
materials required for large capital works, or renewals or replacements should be carefully
analysed. Time allowed as per local purchase orders for delivery of materials should be noted and
the reserve limit of stock prescribed should be taken into consideration in preparing the budgets
for stock. The stores budget shall be consolidated under the orders of the Superintending
Engineer and sent to him through the Senior Accounts Officer/Accounts Officer for his check
and remarks.
Arrangements should be made to have the stores budget received sufficiently early and
scrutinised for incorporation in the budget estimates.
1. Provision for debits and credits has to be made.
2. Material provision under capital, Operation & Maintenance and Service Connection
and other works has to be provided as credits .
3. Debit provision represents receipt of material in stores. This is closely connected
with the purchases budget.
240. As far as possible, A.P.S.E.Board Form should be used as working sheets in
the preparation of budgets.
241. While framing the budget estimates, the revised estimate for the current year and
the budget estimate for the ensuing year should be taken up together for consideration with
reference to actuals during the year.
242. The budgets as obtained from the Divisional Engineers in respect of field details and
as prepared in the Central Office will be scrutinised by the Senior Accounts Officer/Accounts
Officer and consolidated in the Form prescribed and submitted to the Superintending Engineer
with his comments and review for approval.
243.The following are the special features of appropriations relating to the major head "Capital
outlay on Electricity Schemes";
To meet the demands of consumers promptly, lump sum provisions are made in respect of
operating systems to cover expenditure on construction of line extensions for supply of power to
intending consumers or for unforeseen works. The provision for each system is split up into two
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portions, the one for works costing over Rs.10,000/ - and the other for minor extensions costing
not more than Rs.10,000/ - each. As new extensions are sanctioned, funds to meet the expenditure
thereon are provided for by reappropriation by Board and the Chief Engineer or the
Superintending E n g i n e e r f r o m t h e t w o p o r t i o n s o f t h e l u m p s u m p r o v i s i o n . T h e C h i e f
E n g i n e e r o r t h e Superintending Engineer can reappropriate funds from "Lump sum for minor
extensions costing not more than Rs.10,000/ - each" only to meet expenditure falling under
the head "Distribution of power in the system." Copies of orders of reap
propriation
sanctioned by the Superintending Engineer and the Chief Engineer should be forwarded to
t h e F i n a n c i a l A d v i s o r a n d C h i e f Controller of Accounts. The final reappropriation statements
for transfer from the head should be
prepared only by the Senio r Accounts Officer. The
Superintending Engineer will sanction those within his powers and forward the others to the
C h i e f -E n g i n e e r f o r s a n c t i o n . N o e x p e n d i t u r e w i l l
b e b o o k e d d i r e c t l y a g a i n s t t h e l u m p -s u m
provisions.
244. T h e S u p e r i n t e n d i n g E n g i n e e r s h o u l d s c r u t i n i s e t h e f i e l d e s t i m a t e s e s p e c i a l l y t h e
capital e x p e n d i t u r e , t h e s t o r e s b u d g e t a n d t h e m a i n t e n a n c e e s t i m a t e , w i t h a v i e w t o
c o n t r o l l i n g t h e programmes of the respective Divisional Engineer and co -ordinate t he works and
stores. It should also be see n t h a t t h e b u d g e t s a r e e c o n o m i c a l a n d e x t r a v a g a n c e o r r u s h o f
expenditure is avoided. The "Gross Receipts" and "Working Expenses" should be personal l y
scrutinised to keep down the working expenses to absolute .minimum and ensure progress in the
development of the revenues. The works expenditure should, also be programmed with this
object. It should be borne in mind that the Superintending Engineers and Divisional Engineers
are personally responsible for steady growth of revenues with minimum outlay and fo r the
c o m m e r c i a l s t a b i l i t y o f t h e s y s t e m . T h i s should be portrayed by the results of the budget.
245. I f n e c e s s a r y a c o n f e r e n c e o f t h e D i v i s i o n a l E n g i n e e r s , A s s i s t a n t D i v i s i o n a l E n g i n e e r s
and the Senior Accounts Officer/Accounts Officer shall be held bef ore the consolidation of
budgets at which all doubtful provisions can be discussed and settled.
246. The budget estimates thus prepared will be forwarded by the Superintending Engineers
to the Chief Engineer / zone on the due dates who will scrutinise and
consolidate the
v a r i o u s es t i m a t e s , i n c o r p o r a t i n g h i s o w n e s t i m a t e s a n d f o r w a r d t h e m t o t h e C h i e f E n g i n e e r s
concerned at head quarters and Financial Advisor and Chief Controller of Accounts and the
C h i e f E n g i n e e r a t h e a d- q u a r t e r s w i l l f o r w a r d i n c o r p o r a t i n g h i s e s t i m a t e s t o F i n a n c i a l A d v i s o r
and Chief Controller of Accounts.
NOTE: (1) Provision of funds by competent authority is a condition precedent to
incurring expenditure, on a work or other object. The term 'expenditure'
used here includes working expenses of Electric Schemes but not to refunds
of revenue receipts.
(2) For payments chargeable to the accounts of other government departments or
of non-Government works and repayments of deposits, no specific provision
of funds is necessary. It is sufficient to see that such payments are made
only in accordances with the rules in the relevant chapter of this code.
(3) The budget should be in full detail in respect of major works
showing separately works sanctioned and in progress, works sanctioned to
be started, works not yet sanctioned. It should be seen that the works in
progress are completed before fresh works are undertaken and that the
execution of works is not prolonged by short provision of funds. The
unexpended allotments of the official year will not be available for
expenditure in the following year,
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unless specific provision is previously applied for well in time explaining

the reasons for the delay in completing the works before the end of the year.
(4) No provision should be made for any unsanctioned works. Allotment of
funds in anticipation of sanctioned estimates should be exceptional
and on the express orders of competent financial authorities
(5) The outlay on the works and services must be kept within the provision
and under no circumstances any liability be incurred in one year against
anticipated grants in the next year.
(6) Estimate for ...
Plan Receipts for plan capital outlay, Outside Plan Receipts for outside
plan outlay and Non-Plan Outlay Receipts for non-plan outlay are worked
out at Headquarters office based on expected amounts from various sources.
Plan capitaloutlay and outside plan outlay relate to schemes for establishing
Generating Stations, Transmission & Distribution works, Rural
electrification, Survey & Investigation of new projects, budget estimates
for which are prepared as per the instruction in para 239 to 246.
Estimates relating to
Loans and advances to employees, loans and advances to licencees, Buildings,
Furniture & Fixture, Office Equipment (including computers), Rolling
Stock of Meters/Transformers (i.e. spare units/service units), consumables to
generating stations are prepared keeping in view the instructions for
preparations of Budget Estimates and provisions made in Revised
Estimates and Budget Estimates.
Redemption of Loans
The term "Loan" implies that the loan is to be redeemed at the end of a
specified period as per terms and conditions of loan. The amounts of loans
to be repaid (as redemption) to various agencies are provided in the
estimates of Budget at Headquarters office of the Board.
C. COMMUNICATION OF GRANTS
247. COMMUTATION OF GRANTS : The sheets of detailed budget estimates containing the
grants are communicated by the Board. They show the budget estimates as finally fixed for the
various units of appropriation. Figures are entered not only against the various sub-heads of
appropriation but also against the detailed account heads of which they are composed. Copies of
these estimates are communicated to the Superintending Engineers/Chief Engineer/Financial
Advisor and Chief Controller of Accounts..
NOTE.(l)

Distribution of the amounts allotted against the various units of appropriation

among the several systems will not ordinarily be necessary in the Electricity
Board as the units of appropriation are arranged by systems and therefore each unit
will invariably relate to one system only. _ In the case of capital works however
if any work of importance relating to a system is executed by the special
construction circle, it may

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be necessary to distribute the grant for a unit of appropriation between the System
concerned and the Construction circle. This distribution is made by the Chief
Engineer and intimated to the Superintending Engineers.
(2)The Divisional Engineers will be intimated by the Central Office of the funds
allotted with information whether the estimates have been sanctioned. It shall
then devolve on the Divisional Engineer to see that the estimates are sent in time,
stores arranged and the work orders issued, amount spent in full time. It may be
taken that the work orders issued are for the funds available.
(3) After formation of New Payments System at Head Quarters vide B.P.Ms.No.
176, dt.27-2-90 all the cash grants for the approved lump sum budget provisions
are divided unit-wise right up to the Division level.
a) The cash grants are divided into two parts i.e. Payments to be made at field
offices (through LOC) and Payments to be made from Head Quarters
(through LOA)
b) All the cash grants so divided among divisions into LOCs and LOAs, whether
it is Revenue or Capital Budget, are entered in the Computer Master at
Head Quarters unit-wise, Cash grant Code-wise, Scheme Code-wise. A copy
of the Computer printouts are communicated to the unit officers,
Superintending Engineers and Zonal Chief Engineers/concerned Chief
Engineers.
c) During the course of the year, re-appropriation of cash grants are made
from one unit to another unit, the Scheme Code to another Scheme Code
and one Cash grant code to another Cash grant code within one unit or from
one unit to another based on the requisitions received with the approval of
competent authority.
248. An appropriation or reappropriation with in the grants of a year can be authorised at any
time before, but not after the expiry of the year
NOTE:
1) Appropriation is intended to cover all the charges including the liabilities of past
years, to be paid during the year or to be adjusted in the accounts of it. It is
operative until the close of the financial year.
2) A register of appropriations should be maintained in each system wherein
all appropriations and re-appropriations sanctioned should be entered.
249.
The expenditure should be strictly limited to the grants sanctioned and no
expenditure should be incurred without appropriation or in excess of it, should any necessity
arise for charges for which no appropriation is made, supplemental grants should be applied for as
soon as possible
NOTE.

Whenever a proposal is made in the course of a year to incur expenditure on an object

for which no provision has been made in the budget, the application for sanction to the
expenditure should be accompanied by reappropriation statement for the additional
reappropriation during that year.
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D. CONTROL OF EXPENDITURE
250. CONTROL OF EXPENDITURE: Sanction to any given expenditure does not become
operative until funds have been allotted. Sanction to a recurring expenditure covering a
specified term of years becomes operative when funds are appropriated to meet the
expenditure of the first year and continues in operation for the rest of the specified period,
subject to appropriation in the following years.
251. The Chief Engineers and Financial Advisor and Chief Controller of Accounts
will
watch the progress of expenditure of all heads of charges under him with a view to see that
the sanctioned grants are not exceeded and that if an excess is unavoidable, prompt action
is taken for applying for additional funds. He will also see that the allotments of the year are
fully expended in so far as is consistent with general economy. A special report explaining
the excesses or savings should be submitted to Board at the end of the year.

252. A careful forecast of the operations of the year has to be made so as to minimise
the difference between actuals and the estimates to the utmost extent.
253. Any money which is not likely to be needed during the year should be promptly
surrendered so as to allow the authority competent to appropriate it to other purposes.
The Superintending Engineers will exercise the same duties as above with respect to the
grants allotted to them. The Senior Accounts Officer/Accounts Officer will watch the
expenditure against grants from the compiled statements, draw attention to the Divisional
Engineers and report, if necessary, to the Superintending Engineer any tendency for excess
or short outlay.
254. Expenditure will as far as possible be evenly distributed throughout the year and
rush of outlay during the last months of the official year involving irregularities of the
following type avoided:
a) Payments charged off in the accounts of the year as expenditure without their
actually being made to the parties concerned, and without the work being
actually executed;
b) Payment made before the work or service for which they are due, is performed,
c) Purchase of stores or advances to contractors for material when they are not
required in the near future.
d) Fictitious adjustments or drawals or devolutions of materials with a view to
cover up excess or short outlay
255.
The Circle Office is responsible to see that the total expenditure under a grant does
not exceed the allotment beyond the permissible limits and that the Divisional
Engineers and subordinate officers watch and control the expenditure.

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NOTE. (1) The Divisional Engineer will keep a constant watch over the progress of expenditure
and keep himself fully informed of such circumstances as may affect the progress in order to take
steps to obtain extra funds or surrendering probable savings in time.
(2) Work orders are being issued from the Division Office / Circle Office limiting
to provision of funds. A register of work orders should be maintained and the expenditure
against each work order reviewed. The quarterly return of progress of expenditure against work
orders to the Chief Engineer will also enable the control of expenditure. This together with the
monthly statements give adequate information for exercising the necessary control.
256. The Circle Office/Division Office should further review all expenditure and
undischarged liabilities such as those outstanding in the suspense accounts. Anticipated credits
(if any) which will ultimately be taken in reduction of expenditure should also be taken into
account.
257. The appropriation for suspense accounts provide for the net increase or decrease during the
year i.e., for the difference between th e gross debits and credits of the whole year. They impose
an obligation on the officers so as to regulate the transactions during the year as to work upto
the anticipated increase in the suspense balances. There is a corresponding obligation on them to
make in the accounts of the year, all the adjustments, recoveries or payments necessitated by the
actual transactions of the year. This responsibility is in respect of both opening balances and
fresh operations (debits and credits) during the year. Wh ere the clearance of any item is likely to
cause any additional charges against other units of appropriation necessary allotment should be
reserved under those units.
Note:
1) I n t h e c a s e o f u n i t s o f a p p r o p r i a t i o n u n d e r " W o r k i n g E x p e n s e s " a n d i n t h e c a s e
o f s chemes and major works under schemes detailed in the budget estimates
expenditure against appropriation is watched through the schedules of expenditure
and abstracts of expenditure against grants.
2) In cases in which a lump sum has been placed at the disposa l for a number of works, the
Superintending Engineer may distribute the lump sum among individual works.
The e x p e n d i t u r e o n e a c h o f t h e l a t t e r s h o u l d b e w a t c h e d b y n o t i n g a l l t h e
r e q u i r e d particulars in the office copies of the various schedules of expen diture.
3) Suitable statements and abstract showing the expenditure against appropriation for each
head of account or section thereof should be prepared monthly in the forms prescribed
by the Chief Engineer/Financial Advisor and Chief Controller of Accounts.
4) The Chief Engineer/Financial Advisor and Chief Controller of Accounts will
review the
5) progress of expenditure for each system with the help of the statements

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Section II --Cash
A. Introductory.
258.The funds allotted for works in Section I (Budgets) are spent in three ways, viz (1) Cash, (2)
Stores, (3) Transactions affecting the accounts (Receipts and Expenditure) which are adjusted in
the books through the Journal.
259. DISBURSEMENTS : All the payments in the Electricity Board are paid after pre -check in
the accounts branch
of the concerned Division/Circle and Head-Quarters. Where an
independent officer in change of Accounts branch is not appointed, the Superintending
Engineer or the Executive Engineer having cheque drawing powers and rendering
accounts will exercise the functions. The Divisional Engineers who are not having cheque
drawing powers, are placed in funds by imprest opened with them.
B. Receipts,
260.

The following is the detailed procedure:

Receipt of moneys in the Electricity Board
Moneys received are
a) Sale of power from L.T. consumers,
b) Sale of power from H.T. consumers,
c) Hire receipts and
d) All other receipts, such as deposits, receipt for testing, reconditioning oil,
meter testing, service connections, rents, damages for losses, etc.

In the case of (a) Moneys are received both at outstations and at Electricity Revenue
Office on bills, for which permanent receipts stamped with the facsimile signature of authorised
officers, are handed over to Revenue Cashier and other collection staff (whe re there are no
Revenue Cashiers). The collecting staff collect the revenues writing up at the same time the
Revenue Cashier remittance challan with full details of the daily collections and issue the
permanent receipts, The amounts of remittance challans are included daily in the petty cash
book of the subordinate. The amount is remitted into the bank with a remittance challan or
paid to the Electricity Revenue Office with the daily remittance challans and extracts from
petty cash book at intervals prescribed by departmental instructions. The Revenue cashiers
daily remittance challans should be duly countersigned by the Junior Accounts Officer. Before
countersigning Junior Accounts Officer shall complete the bill abstract of the day's collections.
In the case of (b) & (c) the permanent receipts are written up along with the bills,
receipts for these items realised at Circle Office, will be taken directly into the cash book and
permanent receipts issued under the signature of the Senior Accounts Officer. The permanent
receipts duly signed by the Senior Accounts Officer will be sent to the consumer along with the
bills for the next month.

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In the case of (d) the Divisional Engineers/Executive Engineers will have to account for in
the Division offices, under the various receipts viz...
1) Service connection deposits.
2) Miscellaneous Receipts i.e (a) Sale proceeds by auction of survey reported articles, (b)
Sale of unserviceable articles or scrap. ( c) Cost of Tender sets.
3) Earnest money deposit
4) Sale of stock materials
5) Hire charges.
6) Sale of coal ash & Distilled water
7) Undisbursed amounts by departmental Officers.
8) Advance deposits for Temporary Services.
9) Testing fees.
10) Deposits for D.C.works.
11) Contributions from consumers.
Other Receipts: In respect of the money received, the amount will be taken into cash
book and permanent receipts will be issued under the signature of the officer authorised.
Collections made at out -stations will be entered into the petty cash book with full details and the
Temporary Receipts signed by those authorised will be issued and the amounts will be remitted
either into the Bank accompanied by a challan or to the Division Office with the Petty Cash Book.
The Permanent Receipt will be issued by the Division Office
The receipts accounted for by the Electricity Revenue Office are:
1) Receipts by sale of power.
2) Reconnection fees.
3) Rent on Fixtures.
4) Fuse - off call charges.
5) Re - sealing fees.
6) All surcharges, incidental to sale of power.
7) Consumption Deposits from consumers.
8) Application fees.
9) U.C.M. Charges
10) Recoveries for theft of Energy/ Malpractices.
261. The copy of the petty cash book with the Revenue Cashiers remittance challan together
with the cash collections shall be sent on the same day to the officer in charge of the cash book.
The officer will incorporate the transactions in his cash book. Permanent receipts with the
facsimile stamps (in the case of receipts for L.T. bills) or with signature in the case of other receipts
should be issued in lieu of temporary receipts. Such permanent receipts are ordinarily sent to
parties through the officers-who issue the temporary receipts.
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262. RECEIPTS BOOKS AND THEIR CUSTODY. The required receipt books (printed and
machine numbered) permanent and temporary, will be printed. The temporary receipt books
should be issue d only to officers authorised to receive money and grant temporary receipts. A
register of receipt books (permanent and temporary) should be maintained showing the
number of books received, issued and completed in the same manner as the register of cheque books.
The permanent receipt books are issued to the primary disbursing officers.
263. SAFE CUSTODY OF RECEIPT BOOKS . The receipt books are generally in books of 50 pages each
The receipts are in duplicate and on each receipt and its counterfoil is printed both the
serial number of the receipt and the book. The receipt books should be carefully kept under lock
and key in the custody of the officer at outstations and the Junior Accounts Officer in charge
of Cash department in the Central Office or Division Office.
NOTE:-No duplicate of a receipt should be issued. .Certificate of receipts that a specified
sum has been received on a specified date may be issued on payment of Re.1 for
each such certificate. This fee may not be insisted on a certificate for the first
time but no second certificate will be issued without fee.
264. REGISTER OF BILL BOOKS : A register of bill books is also necessary as these books also
contain permanent receipts. The bill books are got printed. The pages in the books and also the
books themselves are machine numbered. As soon as books are received in the Central Office,
they are entered in a register of bill books. The columns to whom issued, date of issue and date of
completion are entered as and when the books are issued or completed. The issue of bill books,
their completion and recording are watched through the register of bill books and unauthorised use
of bill forms and receipts prevented.
NOTE:

1. The temporary receipt book with outside officers and the permanent receipt books
with officers in charge of cash book should be produced on demand by any
Inspecting Officer who should verify the used books, unused books and the
stock balance Ordinarily more than one book should not be used at one and the same
time and a new book should be brought into use only when the old one is exhausted.
The Inspecting Officers should also see that the amounts received as per receipts
granted (temporary or permanent) have been brought to the cash book. Completed
books should be sent to the Central office for arranging to check that all the
receipts have been brought into account.
2. Before an officer signs a receipt for cash actually received by him, he should see that
the receipt as money has been duly receipted in the cash book, and in token of this
check, the entry in the cash Book should be initialled and dated at the same time.
3. Permanent Receipts for all the moneys received by the Board should be
properly stamped in accordance with Indian stamp Act. B.P. No:647 dt., 8-12-60.
4. If the amount is realised by way of recovery from payment made on a bill or
other voucher, setting forth full particulars of the deductions a receipt should be
granted, only if specifically desired by the payer. The fact of recovery, having
been made by deduction from the payment voucher should be clearly recorded on
the receipt.
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5. Final receipts for private cheques and drafts should not be given to the payer until
they have been cleared. A receipt may be given with an endorsement that the receipt
is subject to real isation of cheque / drafts.
265. C U S T O D Y OF CASH : Public money in the custody of the department should be kept in
strong treasure chest and secured by two locks of different patterns. The duplicate keys of the cash
chest of the Central Office and the cash chest of Engineers, Revenue Cashier and others, who
are regularly entrusted with disbursement or collection of public money should be placed under
the seal of the Divisional Engineer/Accounts Officer/Assistant Accounts Officer. A duplicate
key register sh ould be maintained, and once in a year, in the month of April, the keys should be
sent for, examined and returned under fresh seal, a note being made ,in the register that they have
been found correct. The key of the one lock should be kept apart from the key of the other lock
and in Divisional Engineer's / Accounts Officer's custody where practicable.
NOTE:
1. T h e a b o v e r u l e s h o u l d b e s t r i c t l y f o l l o w e d i n o f f i c e s w h e r e c a s h i e r s h a v e b e e n
appointed. In another offices, where iron safes and cash chests are e mbedded in
masonary and the cash to be deposited does not ordinarily exceed Rs.500/ - a single lock
is sufficient. Portable cash chests should always be provided with two locks of different
patterns.
2. I n t h e c a s e o f t h e C e n t r a l O f f i c e o n e k e y s h o u l d b e w i t h the officer in charge of cash
and the other in charge of the cashier. The officer may entrust the key to the Junior
Accounts Officer when on camp. The object is that the chest should never be opened
or closed without both the custodians. In the case of outstations the key should be with
the officer in charge of cash, unless otherwise exempted by the Board.
266. D I S P O S A L O F R E C E I P T S : Cash received by the officers of the department should be paid as
soon as possible, into the nearest bank for crediting info receipt account of the accounting
unit.
NOTE:
1. A remittance book should be kept for each bank and full details noted therein and the
transactions are incorporated in the cash book.
2. The minimum precautions for safeguarding Board's money, while encashing bills
or remitting money, outside a Board office under normal circumstances are given
below. The officers should use their judgement as to additional precautions that
may be required to meet any specified or unusual conditions, such as transporting
money to long distances ensuring against property being unusually ripe in any
particular area, the country being disturbed and so forth.
3. The collection of current consumption charges from L.T. consumers by the Revenue
Cashier should be remitted by him into the bank daily.

175

4. For the remittance of revenue collections and drawal of cash towards pay bills
of establishment, etc., the following agency should be employed :a) For sums not exceeding Rs.500/-

A permanent or a senior attender.

b) for sums exceeding Rs.500/but not Rs.2000/-

One permanent clerk and a permanent

or senior attender

c) For sums exceeding Rs.2000/senior but not Rs.5,000/-

Cashier and a permanent or

attender.

d) For sums exceeding Rs.5000/but not Rs.20,000/-

Cashier and a permanent senior

Clerk accompanied by a permanent
or senior attender

NOTE: Departmental van or lorry may be requisitioned in cases (b) (c) and (d).
5. For the cash handled by the Section Officer in regard to permanent imprests,
temporary advances, and pay bills the agency of a permanent or senior
attender should be employed upto Rs.500/-.
For all sums exceeding Rs.500/the Section Officer accompanied by an Attender should be employed.
6. For the cash handled by the Assistant Divisional Engineers towards permanent
imprests, temporary advances and pay bills of provincial establishment, the
agency of a permanent or senior Attender should be employed upto Rs.500/-.
For all sums exceeding Rs.500/- the agency of a senior or permanent clerk
accompanied by a senior or permanent attender should be employed.
7. For the cash handled by the Divisional Engineers and Executive Engineers
towards permanent imprests, temporary advances and pay bills of provincial
establishment, the agency of a permanent or senior Attender should be employed
upto Rs.500/-.
For all sums exceeding Rs.500/- the agency of the head clerk
accompanied by an attendershould be employed.
C. PAYMENTS
267. MANNER OF PAYMENTS : Claims of all kinds except those fo r petty payments to be made
from out of the imprest amounts placed in the hands of the field officers, will be checked and
paid in the Central Office, or Divisional Office. Payments on pay rolls of the Employees other
than Provincial Employees will be made out of temporary advances given to the field officers.
Other payments to contractors, the suppliers of stores, etc. will be by cheques.
NOTE

1. Petty sums under ten rupees should not be paid by cheques. Such payments are made by
cash. Whether there be guard or not, large sums not required for immediate
disbursement should not be drawn and kept in the chest.

176

2. As a rule, no cheque should be drawn until it is intended to be paid away. It is a

serious irregularity to draw cheques and deposit them in the cash chest at the close of the
year for the purpose of showing the full amount of grant is utilised. A cheque book will
have to be obtained from the Bank. As soon as a cheque book is received an entry of the
receipt, will have to be made in the Register of cheque books. The leaves in the book
should be verified and a certificate on the wrapper of the cheque book recorded that
the leaves have been counted and found correct. The fact of completion of the cheque
book should be recorded in the Register and the cournterfoil prescribed under the
personal custody of the Officer.
3. As a general rule, every payment including repayment of money for whatever purpose
must be supported by a voucher setting forth full details of the claim.
The
particular form of voucher applicable to the case should be used.
4. All Bills should be dealt with in original and submitted to Audit Office as voucher.
5. Every voucher must Dem a pay order signed and dated by the responsible disbursing
officer. The order should specify the amount payable both in words and figures. No
payment should be made on a voucher or order unless it is signed by hand and in ink.
6. Every voucher should also bear or have attached to it an acknowledgement of
payment signed by the person 'to whom or in whose behalf the claim is put
forward.
The acknowledgement should always be taken at the time of payment
and no duplicating acknowledgement should be obtained.
7. If a disbursing officer anticipates any difficulty in obtaining from the person to
whom money is due, a receipt in the proper form, it is open to him to decline to hand
over the cheque or to make a remittance to him, until acknowledgement of
payment with all necessary details has been given by him. In all cases of payment of
remittance a note of the date and mode of remittance must be made on the bill or voucher
at the time of remittance. In case of remittance by postal money order the purpose of
remittance should be briefly stated in the acknowledgement portion there of In the
case of articles received by value payable by post, the value payable cover together
with the invoice or bill showing the details of items paid for may be accepted as a
voucher. The disbursing officer should endorse a note on the cover to the effect that
payment was made through the post office and this will also cover the postal charges
Payments due to the contractor may be made through financing Banks instead of direct
to contractors provided that the department obtains (a) An authorisation from the contractor
in the form of a legally .valid document like a power of Atorney or transfer deed, conferring
authorisation on the bank to receive payment (b) The contractors own acceptance of the
correctness of the accounts made out as being due to him by Board of his signature on the
bills or other claims preferred against the Board before settlement of the account or claim by
payment to the Bank

177

WORKING INSTRUCTIONS FOR IMPLEMENTATION OF NEW SYSTEM

OF PAYMENT FROM 1-4-1990

The new system of payments approved in B.P.Ms.No.176, dated 27-2-90 envisages the
following
2.
All the divisions and circle offices etc., requisitioning funds from head quarters will be
the units to maintain accounts i.e. Trial Balance, ledgers and cash book.
The Electricity
Revenue office/Sub-Electricity Re venue Office/Central Office H.T. Section will also be treated as
a separate unit for rendering the Revenue Trial balance, direct to Financial Advisor &
Chief Controller of Accounts.
3.
Each Account rendering unit and Bank on which they are authorised to ope rate are
allotted code numbers. This has to be indicated in all Letter of Credit, Letters of Advice
and other documents of correspondence with a rubber stamp. A list of code numbers allotted
is appended (Annexure)
4

(a) All payments relating to the following items will be made by the respective
units irrespective of the monetary limits by applying for Letter of Credit (in Form No. 1)
i) Purchase Order placed at field level (Zone/Circle/Division). Hundi system of
payment is not applicable in respect of purchase orders placed by the field officers.
Payments against despatch of documents through Bank are not to be placed by
Zones/Circles/Division, without prior approval of Member (Accounts).
ii) Works contracts entered into at field level (circles, divisions, sub-divisions) but not
the Agreements entered into by field officers where the Tenders were approved and
letter of intent issued by Chief Engineer/Civil/Vidyut Soudha
iii) All Staff payments, including salaries, supplementary bills, T.A., Provident
Fund Advances/Final withdrawals, Pension payments, Gratuity, Group Insurance
etc.
iv) Administration and General expenses.
v) Miscellaneous payments.
vi) Remittances to outside Agencies i.e., LIC, Income Tax, PLI, Society Loans, Salary
Saving Scheme, Court attachments etc.
vii) Loans and Advances to staff (Other than House site/Construction of
Building/Ready Built house/Motor car advances).

178

4. (b) All payments relating to the following items will be made by Financial Advisor
& Chief Controller of Accounts irrespective of monetary limits against the Letter of
Advice in Form No.II.
i) Purchase Orders placed by Head quarters Offices.
ii) Orders for works contracts placed by Head quarters offices.
iii) Work contracts entered into by Field Officers where the tenders were approved and
letter of intent issued by Chief Engineer/Civil/Vidyut Soudha.
iv) All other items not included in para 4(a) above.
5. Application for Letter of Credit: The unit will apply for Letter of Credit (Form
No.1) to cover all staff payments, miscellaneous payments and also suppliers/contractors
bills in respect of purchase order/work contracts placed by zones/circles/divisions in
terms of para 4(a) above irrespective of monetary value i.e. below Rs.5,000/- or above
Rs.5,000/6. The Letter of Credit applications are to be sent periodically thrice in a month normally
in the following dates duly entering in register with running serial number (Form No. 2).
a) By 5 t h along with cash Trial Balance of previous month.
b) By 10th
c) By 21 st for salary requirements. This should include the net amount of the salary bills
plus remittances to be made to outside agencies i.e. Income Tax, LIC, PLI, Co operative Society Loans, Court attachments etc. (Specifically indicating net salary
amounts and remittances distinctly). Separate Lett er of Credit application may be
sent with salary Letter of Credit application if necessary for any other payments.
7.
The Letter of Credit amounts will be released by Financial Advisor & Chief
Controller of I Accounts's office through TT/MT to the unit concerned under intimation to
the unit in Form No.3. where the amount is released partly, the units will have to include
the short released amount in subsequent Letter of Credit application after suitable
entries in the register of Letter of Credits. The Letter of Credit amounts received from
Head quarters are to be taken on the receipt side of the Cash Book to the Account 24.6
Transfer from Head Office (H.O. drawing account).
On the payment side of the
Cash
book
full
details
i.e.
Payee's
name,
reference
to
Purchase
Order/Agreement/Invoice full description and purpose of payment are to be indicated against
Cash book voucher No., besides account No. and work order. In case of provisional work
order, it has to be specifically mentioned as provisional work order.
8. The Cash Book will have to be closed by all units at the end of the month only i.e. on
last working day of the calendar month and not on any earlier day. By 5th of succeeding
month, Trial Balance for cash transactions as per cash book will have to be sent to the
head quarters directly with a copy to circle office. The Trial balance will have to be
accompanied by check-list (Form No.4). The check list contains the following details.
179

a) Cash balance report (Form 5)

b) List of permanent imprests and List of Temporary advances outstanding (date, name of
the officer, designation, amount and purpose in Form 5 (a).
c) Cash Balance report of undisbursed pay and allowances of staff (Amanath) in Form 6.
d) Details of Letters of Credit amounts received from head office during the month in
the Form 7 in support of amount indicated in Trial balance under Account No.24.6.
e) GPF Schedules (Form 8) for provincial establishment (Office and Executive staff).
f) Schedules for long term loans and advances (Form 9) in respect of employees other
than workmen.
g) Bank -wise remittances (Form 10)
9. The Letter of Credit application due for release by 5t h of every month and subsequet
Letter of Credits in future will not be released unless Cash Trial Balance as mentioned above
are received.
LETTER OF ADVICE (Letter

of Advice)

10.
Letter of Advice has to be sent by the Unit, in form 11 duly entering in the Register
of letters of advice in Form 12 with a running serial number for arranging payments by
Financial Advisor & Chief Controller of Accounts.
11.
All payments made by Financial Advisor & Chief Controller of Accounts's office as at
para 4(b) above will be against letter of advice (in form 11) irrespective of mode of payment
i.e. by Cheque, Hundi, IDBI, ICICI, PFC and will be charged to concerned head of account of
the unit by Financial Advisor & Chief Controller of Accounts.
12.

Letters of Advice are not required from the field in the following cases:
i) Suppliers payments to be arranged by Financial Advisor & Chief Controller of Accounts
by opening Letter of Credit with Bank.
ii) Coal bills of Singareni Colleries & Coal India Limited. For these, payments will be
made by Senior Accounts Officer (Stores) in the Financial Advisor & Chief
Controller of Accounts's office.
iii) Railway freight on coal supplies by Singareni Colleries. But Letter of Advice is
required for credit notes issued by the field to Railways.
iv) Advances for supply 'of steel for which Senior Accounts Officer (Stores) O/o Financial,
Advisor & Chief Controller of Accounts will make payment.
180

13.
Letter of Advice for the above mentioned items (Para -12) will be prepared by
the
concerned officers in the head quarters office identified specifically.
14.

LOA for material suppliers (Payment by che que, IDBI, ICICI, PFC):

Payment to suppliers will be made against proof of certified receipt of material in good
condition in Form No. 13 (OLD Form V).
15.

The Letter of Advice will have to be supported by:

a) Invoice in duplicate duly passed.
b) Delivery Challan with Form 13 (Old Form V).

Letter of Advice for material supplies (Payment against Hundies):

Hundies will not be accepted by the unit officers from 1-4-90. They will be
accepted by nominated officers at head quarters only. For these transactions, the unit officers will
have to send the Hundi drawn by the supplier, but without acceptance with Letter of Advice
supported by:
a) Invoice in duplicate duly passed.
b) Delivery challan with Form 13 (Old form V).
16.

Letter of Advice for contract work: Payment to contractors for works will be made

against proof of work done in Form 14 as recorded in the measurement book.

The Letter of Advice will have to be supported by:
a) Work bill in duplicate duly passed.
b) Confirmation of entries in Measurement Book (Form 14).
Letter of Advice Books (Form II) with centrally printed serial number for each folio
will be got printed at Head quarters by Financial Advisor & Chief Controller of Accounts.
The folios in the books shall be in duplicate clearly superscribing as Original and Duplicate. The
Duplicate Folio will be in a light green colour to have distinction from the original (in white).
While the original form shall be sent to Head Quarters along with the passed invoice and
other documents, the duplicate shall be retained by he field unit for being filed in the concerned
dockets (Purchase Order/work agreement). There will be 99 forms in duplicate in each book.
The books will be supplied by Financial Advisor & Chief Controller of Accounts to unit
offices. No further printing, typing or cyclostyling of Letter of Advice forms shall be made
at circle or unit level and only the forms supplied shall be used.
181

The control over obtaining the stock of printed books and issue of books to the individual
field units shall be regulated from Head Quarters and Senior Accounts Officer (Pay & Accounts)
Head Quarters shall be the Officer responsible for safe custody of Blank Books and issue of books to
the units. Each field unit is issued one book at a time, fresh book will be issued by Senior Accounts
Officer (Pay and Accounts) on receipt of a requisition in the form given (Annexure-II) from the
field unit officer when the existing book is coming to a close.
The list of field units permitted to send Letter of Advice and the Officer authorised to sign
the Letter of Advice in the said unit is mentioned against each unit code in the list (Annexure-I)
When a new accounting unit is formed requiring to handle Letter of Advice, the Letter of Advice
book will be issued to that unit by Senior Accounts Officer (Pay and Accounts) Head Quarters
only after obtaining prior approval of Member (Accounts).
Letter of Advice shall be signed by the authorised officer of the unit as specified in the
Annexure-I but not by any other officer. The form in which specimen signature of the authorised
officer should be sent is in the prescribed form (Annexure-III). These shall be sent in a sealed cover
addressed to Senior Accounts Officer (Pay and Accounts) Head Quarters who shall keep in his
personal custody all such sheets received from the units. Whenever there is a change in the officer, the
specimen signature of the relieving officer in the same format duly attested by the relieved officer
or in his being not available, another authorised officer, operating the Letter of Advice in the
circle, has to be sent to Senior Accounts Officer (Pay and Accounts) Head Quarters.
INSTRUCTIONS
1. Letter of Advice book shall be kept in safe custody of the authorised officer and he is
responsible for any misuse of forms
2. Letter of Advice shall be signed only by the authorised officer of the unit and not by others.
3. Ensure filling in the form with neat hand writing or neatly typed and corrections if any, to
be attested.
4. The unit code and Name shall be noted in the form affixing Rubber stamp and shall not be
handwritten.
5. Codes on the right side portion of the form shall be filled in correctly with proper care.
Code Number shall be filled in exactly as in the code Master, For example where P.O. code
is PM 0427, it shall not be filled in as pm 427.
6. Ensure pass order on the original Invoice in Red ink with full signature of passing authority
and the duplicate invoice copy with his initial only.
7. Against item 3 of form, latest amendment if any shall also be mentioned besides P O. No.&
date Also P.O.No. & date to be completely noted as in P.O.
8. Item 10 'Certificates' to be carefully noted and filled in properly. For example certificate
(d), if the Letter of Advice relates to Invoice for material, SRB No., and date only to be
filled by striking off MBK & Page No
182

9. Ensure that Invoice/bill sent with Letter of Advice are in duplicate, clearly superscribing
on the Duplicate Copy as 'Duplicate copy not Payable'
10. Ensure filling in correct Payment code (i.e.) for example code 20 for cheque payment
and code 32 for Hundi Payment.
11. Ensure, before sending Letter of Advice, to note on Invoice, "Admitted for payment
in Letter of Advice No......and date............."by using Rubber Stamp.
12. Ensure validity of performance Bank guarantee/Bank guarantee for permanent
security Deposit before sending Letter of Advice.
13. Ensure to send Letter of Advice with all documents through Registered Post only and not
through the suppliers/contractors.
14. On 1st every month, the list of Letter of Advice sent to Head Quarters is to be sent by
the Letter of Advice signing authority in the format separately communicated. (Form
No.34)
On receipt of an Letter of Advice Book from Head Quarters by the unit officers, the
authorised officer shall verify, the folios and satisfy himself that they are complete in all respects
and in proper order and sign on the Letter of Advice Book cover page at the appropriate place.
A Register of Letter of Advice Books in the form (Annexure - IV) shall be maintained
by the unit officers. Immediately on receipt of the book from Head Quarters, columns 1 to 5
to be filled and attested. Later, columns 6 to 10 to be filled in as and when the transactions take
place.
Letter of Advice form is to be filled and sent to Head Quarters after entry in Letter
of Advice Register (Form 12). In the Letter of Advice Register, the Book polio No. used shall
be noted in the Register, after Letter of Advice Number. The entry of Letter of Advice in the
Letter of Advice Register (Form 12) shall be strictly in the order of Book Folios. The
entries in the Letter of Advice register shall be attested only by the authorised officer of the
unit. If any Folio requires cancellation, the cancellation entry shall be recorded across the Letter
of Advice Folio in Red Ink on both original and duplicate copies and attested by the authorised
officer. The cancelled Letter of Advice (both copies) shall be retained till next Audit. The fact
of cancellation shall also be noted in Letter of Advice Register against the entry of the Letter
of Advice No., and similarly attested.
The book shall be in sate custody of the authorised officer and he shall be responsible if
there is any misuse, loss or mutilation of forms.
The fact of payments made by Financial Advisor & Chief Controller of Account's office
by cheque/advices against Letter of Advice sent by field units and against LC's paid through
bank and also Letter of Advice prepared by Head Quarters. Senior Accounts Officer (Stores)
i.e. coal, cement/steel payments and the like on behalf of the field units is communicated every
month to the unit from Financial Advisor & Chief Controller of Accounts office in form 15
"Payments made by Financial Advisor & Chief Controller of Accounts office for the month".
183

Immediately on receipt of the said Form 15 the payment details shall be noted in the
Register of Letter of Advice against the respective Letter of Advice and attested by the Letter
of Advice signing authority.
In respect of invoices, directly paid at Head Quarters against LCs through bank and
Lette r of Advice prepared by Head Quarters, Senior Accounts Officer (Stores) as communicated
in Form 15 the fact of payment with invoice details shall be linked with relevant S.R.B. and
noted in S.R.B. by affixing a Rubber stamp as below.
Paid by Head Quarters through Bank LC/HQLOA
No.

Dated:

against suppliers Invoice No.

Dated:

Rs.

In Head Quarters C.B. Voucher No.

Dated:

Senior Accounts Officer/Divisional Engineer/E1

The receipt of Form 15 furnished by the unit shall be acknowledged to Senior

Accounts Officer (Pay & Accounts) at Head Quarters within '2' days of receipt, duly verifying
the payments relating to LOA sent by the unit. The verification of direct payments made .at
Head Quarters through Bank LC or against the LOAs prepared by Senior Accounts Officers at
Head Quarters on behalf of the unit, shall be completed and report sent to Senior Accounts
Officer (Pay & Accounts) at Head Quarters within '7' days of receipt of Form 15. While
furnishing this report the unit officer shall certify that:
i) all the transactions of payments as communicated in Form 15, have been verified and
there are no discrepancies.
ii) all the transactions are posted in the ledgers under the respective head of accounts.
If there are any discrepancies they should be specified to take up follow-up action. Any
delay in furnishing the acknowledgments or certificates will be considered as dereliction of duty
by the unit officer, personally.
In respect of payments ;against LOAs preferred by Senior Accounts Officer/B&R
Loans (including open market loans) (unit Code 9902) and Senior Accounts Officer/Budgets
(unit Code 9904), LOA form 11 will be used by affixing the rubber stamp on the top of the
LOA as below.
184

By Bank advice only Form 11 A

(To be affixed on the right side or LOA Form above P.O. Code)
PayeeCode:
Nature of Payment Code:
Procedure on Receipt of purchase orders/contracts placed by Chief Engineers of
Head Quarters Proper Receipt and Acknowledgment.
A)

i) It is essential to have a proper flow of Purchase Orders from Chief Engineers to

Pay & Accounts Section with an acknowledgment from Pay & Accounts Section for
receipt of each Purchase Order.
ii) A list of functional heads (Chief Engineers at Head quarters) authorised to place
Purchase Orders for all payments against LOAs is appended (Annexure -VI). The
functional code assigned to each Chief Engineer is also mentioned therein. The
running serial number under each Chief Engineer either for Purchase Order or
contract, shall be common. For example where the Chief Engineer (Transmission)
places a Purchase Order it shall be indicated as RM2518 and where it is contract, it
shall be indicated as RC2519.
R = Functional Code of Chief Engineer (Transmission)
M -Material OR
C -Contract
2518 Code No. allotted for a Purchase Order
2519 Code No. allotted for a contract.

OR

iii) Some projects are sanctioned for financing by the External Aid Agencies i.e. W.B.,
ADB & OECF etc. (directly or through PFC/REC). To identify the Purchase
Order/Contract relating to such projects distinctly by a separate funding code as
below for ascertaining the payments/obtaining reimbursement.
Funding
Code

Funding
Source

1.
2.
3.
4.

Board and others

External OECF
External ADB
External W.B.

iv) The running serial shall be common for any Purchase Order irrespective of funding.

185

v) Every Purchase Order/Contract placed shall be accompanied by a covering Data

Sheet as per format (Annexure-VII) before forwarding to Senior Accounts
Officer (P&A). The funding source and funding code shall be indicated against item
7 in the Data Sheet by the Chief Engineer.
vi) The following steps are essential:
a) All the Purchase Orders/Contracts issued by Chief Engineers are to be entered in
a Register in Seriatum duly ensuring the Purchase Orders are signed in Ink by
Chief Engineer
b) As Purchase Order Codes are assigned by Chief Engineers concerned all agreements
are first obtained by Chief Engineer/Civil from the field and Code Number
assigned and then the Chief Engineer/Civil send the same along with covering
Data Sheet referred to in para 7 above, like any Purc hase Order placed by Chief
Engineer.
c) The register along with the Data Sheet and Purchase Order (signed by
Chief Engineer in ink marked to Senior Accounts Officer (Pay & Accounts) has
to be sent to Pay & Accounts Section daily as and when issued and proper
acknowledgment obtained in the Register. The form for maintaining the
Register by Chief Engineers appended (Annexure -VIII).
d) The same procedure mentioned above has to be followed in the case of extension
orders; modification to Purchase Order etc., where the reference to
original Purchase Order and the financial commitment to such
extension/modification etc., should be indicated in the endorsement to
Senior Accounts Officer (Pay & Accounts).
e) Reconciliation of Purchase Orders between Registers of Chie f Engineers
and Purchase Order Code Master in Pay & Accounts Section will be done
monthly once before 5 th of next month and Senior Accounts Officer (P&A) will
have to report to Financial Advisor & Chief Controller of Accounts for review.
Chief Engineers may nominate the official responsible to ensure the
reconciliation and intimate to Financial Advisor & Chief Controller of
Accounts.
vii) The specimen signatures of Chief Engineers at Head Quarters are to be sent and kept with
Senior Accounts Officer (Pay & Accounts) after counter signature by Deputy Chief
Controller of Accounts/Financial Adviser and Chief Controller of Accounts.
B) The following instructions are issued for action in Pay & Accounts Section.
i) Immediately on receipt of the Register with the Purchase Order, the Junior Accounts
Officer shall verify and acknowledge the receipt in the said Register. Simultaneously
in Pay & Accounts Section, all the Purchase Orders received from various
Chief Engineers shall be entered manually in a Register by the Junior Accounts
Officer, in the format appended (F0rm 42) and got each entry attested by the Senior
Accounts Officer (Pay & Accounts)
186

ii) The Junior Accounts Officer shall after check, for completeness enter in Purchase Order
Code Master (computer) all the Purchase Orders received. The check lists to be taken shall
be verified by Senior Accounts Officer (P&A) with Purchase Orders and corrections
clearly indicated in the check list by Senior Accounts Officer who should also check with
the specimen signatures of the Chief Engineer. A fresh print out to be taken out after
carrying out the corrections, and the Senior Accounts Officer has to certify on the same at
the end.
"Certified that the list is checked with Purchase Orders/Contracts and found correct and the
data can be transferred to system".
iii) After ensuring entry in Purchase Order Code Master and loading the data in the system, a
final print out has to be taken to ensure the correctness and kept with Senior Accounts
Officer as a Master Copy, Senior Accounts Officer (P&A) shall then affix Rubber Stamp
on each Purchase Order/Contract and initial the same.
iv) The covering Data Sheet accompanying the Purchase Order shall be kept in a file arranged
Chief Engineer-Wise. These files shall be kept with Senior Accounts Officer (P&A). Then
the Purchase Orders shall be handed over to the concerned Junior Accounts Officers of
LOAs checking Section (in charge of scrutiny of LOAs) and then acknowledgment obtained
in column 11 of the Register referred to in para 3(a) above. An entry should also be made in
the Data Sheet filed as above, the Junior Accounts Officer to whom the original Purchase
Order was sent.
v) The Junior Accounts Officers of checking wing shall open a docket for each Purchase
Order/Contract and keep the Purchase Orders in their personal custody. The docket covers
to be got opened immediately for all the existing Purchase Orders/Contracts also. The
amendment to Purchase Orders shall be filed in the same docket. Other Sections requiring
Purchase Orders for scrutiny of Bills under Letter of Credit System, IDBI etc., will obtain
the relevant Purchase Order docket from the concerned Junior Accounts Officer of LOAs
checking wing and return the same after done with under proper acknowledgment.
vi) Reconciliation of Purchase Orders issued between the registers of Chief Engineers and Pay &
Accounts Section has to be done monthly before 5th of next month and Senior Accounts
Officer (P&A) shall ensure the same and circulate the reports to Financial Advisor & Chief
Controller of Accounts (Annexure).
vii) The same procedure referred to above, be followed in case of extension orders also.
viii)The Senior Accounts Officer shall keep the specimen signatures of all the Chief Engineers in
a plastic folder. Before entering the Purchase Orders in the Purchase Order Code Master, Senior Accounts Officer will ensure that the purchase orders are signed in INK by Chief
Engineers and signature tallied with specimen signature of the Chief Engineer concerned.

187

Preliminary Checks on Receipt of LOAS:

Under the New Payment System, the Pay & Accounts Section on receipt of the LOAs
shall conduct preliminary checks on. the important items before and after data entry
appended (Annexure-IX) & (Annexure -X).
LC payments by Banks - checking of Invoices before accounting:
1. The data relating to L/C Payments (C) and L/C Charges (G) are extracted in Pay LC table
by the computer itself from the items of scrolls entered by B&R Section Bank -wise and datewise. Two copies of printout of Pay LC table details for C & S are to be taken by B&R
Section and one copy of .printout has to be sent to Foreign Exchange Section day to day.
The Foreign Exchange Section has to obtain all the Invoices and other relevant documents
from the Banks day to day basis. . With reference to the printout received from B&R
Section, the Foreign Exchange Section has to link the Invoices against B&R Serial Number.
The Invoices are to be checked with reference to conditions of Purchase Order and check slip
appended to the Form for data entry.
2. The following steps are essentials:
i) B&R Section shall furnish to Foreign Exchange Section the printouts of "Pay Lc
tables details for 'C' & 'G', day to day duly attested by Senior Accounts Officer
(B&R).
ii) Foreign Exchange Section, on receipt of Printout from B&R Section, shall obtain
the Invoice & other documents from the Banks and link with the details in
printout B&R serial-wise. The Invoice Nos., and total Invoice amount to be noted
in the printout against each transaction and the balance amount if any for which
Invoices are yet to be obtained indicated in the printout. The B&R Serial Number is
also to be noted on the Invoice. The Printouts for C&G shall be properly filed in
separate dockets.
iii) The Invoices shall be checked with reference to Purchase Order and L/C conditions
to ensure correctness as per check slip (From 31 (a) appended. The amount found
objectionable during scrutiny shall be clearly noted in the check slip. The Invoice
details with B&R serial number shall also be noted in Purchase Order Docket. The
checks shall be exercised and check slip attested by the officers as indicated below:
Invoice Amount

Officer

Upto Rs. 10 Lakns

Rs. 10 lakhs and below Rs. 1 Crore
Rs. One Crore; and above

Senior Accounts Officer

Deputy CCA
FA&CCA

iv) In respect of amount found objectionable during the scrutiny of Invoices, the recovery
otherwise will be watched by FE Section by entering in the "Register of Objections in
LC Payments" (Form appended) and the Serial Number noted in the check slip and in
the Form for data entry of Debit Lc table referred to above.
188

v) After scrutiny of Invoices as indicated above the Invoice and other details are to be
noted in a Form "For Data Entry of L/C Payments" and Invoices. The Form has to
be prepared with reference to B&R serial-wise for transactions under "C". The
forms duly attested by Senior Accounts Officer shall then be handed over for Data
Entry.
vi) On receipt of Forms duly supported by check slips and Invoices, the Data Entry clerk
shall enter in "Debit Lc" table Invoice details with the amount accepted and also enter
the total amount of Invoices accepted in 'Pay Lc det" table.
vii) Check lists of the data entry of Debit Lc tables shall be obtained and thoroughly
checked to ensure the correctness and corrections if any to be clearly noted in the check
list. The corrections shall be rectified in the system data by the authorised Junior
Accounts Officer under the supervision of Senior Accounts Officer.
The following rubber stamp shall be affixed on eac h check list.
Verified by Sri ............................................................ corrections
above are rectified.
Verifier

indicated

Senior Accounts Officer

viii) The data entry in debit Lc table with unit code and Invoice details shall be
ensured day to day without any backlog and a close watch by hig her officers is
essential. The pendancy has to be reviewed weekly once by Deputy Chief Controller of
Accounts with reference to printout.of 'Pay Lc' table for details under 'C' and 'G'
obtained from B&R section and remedial steps taken to ensure that there is no backlog
in data entry in debit Lc table as otherwise these are not brought to account.
Processing of LOAs:
A statement of input tables involving the processing the LOAs and also the input table
relating to the transactions "other than LOAs" reflecting the Pay & Accounts Cash Book is
appended. The check list of every input table is to be completely verified and corrections, if any,
clearly marked and carrying out the corrections in the system data ensured at higher level. The
failure to ensure the correctness at the Data Entry Level by thorough verification of check lists
leads to likelihood of payment to wrong parties and for incorrect amounts.
In order to ensure the correctness of Data Entry of input tables, the personnel are
specifically to be identified as:
a)
b)
c)
d)

the employee making data entry

the employee for verification of checklist
the employee authorised to make corrections in the system data
the officer under whose supervision the verification and carry out the corrections has to
be done.

189

The following rubber stamp has to be affixed on each check list.

Verified by Sri ............................................................. corrections indicated above
are rectified.
Verifier

Senior Accounts Officer

In verification of check lists, the assistance of Data clerk will be availed by the
official specified to verification of check lists.
In case of absence of individual on account of leave or otherwise, Senior Accounts Officer
concerned shall make alternative arrangements, to avoid dislocation of work.
17.
The unit officers need not journalise the net amount payable but indicate on the Letter
of Advice and on the passed bill the account head to which the amount is finally chargeable.
Where the passed invoice/bill involves recoveries towards Income Tax, Penalties etc., the
unit officers have to pass necessary adjustment entries in their journal for recovery
portion i.e., for the amounts passed by adjustment.
18.
Form 13 (Old form V) need not be sent where the purchase order provide for
payment before receipt of material.
19.
After the month is over, Financial Advisor & Chief Controller of Accounts's office
will furnish the payments made unit-wise, Account head-wise to each unit in a computer
print-out (Form 15) duly enclosing the original paid invoice/work bill in respect of payment
made against Letter of Advice received from the units and also invoices directly paid at Head
quarters against LCs etc.
20.
The Financial Advisor & Chief Controller of Accounts's office will also furnish
computer printout of units Trial Balance relating to payments made by Financial Advisor &
Chief Controller of Accounts against Letter of Advice by 10th of every month. The unit will post
in the ledgers the transactions of payments made by Financial Advisor & Chief Controller of
Accounts as per the details furnished under respective heads of account taking contra to
head quarters account, Account No.38 Head quarters centralised payment. If there are no
transactions in the month, a nil advice will be sent to the unit by Financial Advisor & Chief
Controller of Accounts's office.
21.
A consolidated final Trial Balance for the month will be prepared by the unit comprising
all cash transactions as earlier furnished on 5 th, transactions as communicated by Financial Advisor
& Chief Controller of Accounts and also adjustments in the unit i.e. requisitions and
other adjustments and furnish the same direct to head quarters with a copy to Central Office by
25 th of every month. In the unit Trial Balance, every transaction has to be identified with
Account No Invariably.
Even for IDSD (Inter Divisional Store s Drawals), the contra
amount now being indicated without account number and paired off in consolidation at Circle
Office, has to bear an account number. For this purpose, Account No.31 may be adopted in
Division/Circle accounts The following certificates may be recorded in the CTB.
190

i) Certified that the payments made by Financial Advisor & Chief Controller of Accounts
as per Computer print-out (Form 15) are posted in the ledgers under respective heads
of accounts.
ii) Certified that the Trial Balance is extracted from the ledgers maintained after duly
reconciling the check figures and monthly/progressive totals are also struck.
iii) Certified that the totals have been checked and found correct.
ELECTRICITY REVENUE OFFICE:
22.
The ERO/Sub -ERO and H.T. Section of circle office will send the Cash Trial
Balance relating to Revenue Receipts, Consumption deposits from, consumers,
recoveries for theft of power/malpractice and other miscellaneous receipts directly
to Financial Advisor & Chief Controller of Accounts with copy to Division/Circle by
5 th of every month. The Trial Balance will have to be accompanied by check list (Form
No.4) with the following details.
i) Cash Balance Report (Form 5)
ii) Cash Balance Report of un-disbursed pay and allowances of staff.
iii) Bank -wise remittances in Form 10.
23.
A consolidated final trial balance for the month will be prepared by the
Revenue unit comprising of all cash transactions as earlier furnished on 5t h and also
adjustments in the unit i.e. Debit consolidation entry and other adjustment entries as per
journal and furnish the same direct to head quarters with a copy to Division/Circle
office by 25t h of every month. In the Revenue unit Trial Balance, every transaction
has to be identified with account number invariably.
Even for adjustments of
Current Consumption Charges relating to service connections of buildings
occupied by Electricity Board offices, the contra amount now being indicated
without account number and paired off in consolidation at Division/Circle office has
to bear an account number. For this purpose, Account No.39 "Adjustment of Current
Consumption Charges/ERO/Division" may be adopted. The following certificates may
be recorded in the Consolidated Trial Balance.
i) Certified that the Trial Balance is extracted from the ledgers maintained
after duly reconcilling the check figures and monthly/progressive totals are also
struck.
ii) Certified that the totals have been checked and found correct.

The funds of the A.P.S.E.Board constitute "Local Funds" for purpose of free
remittance facilities scheme of the Reserve Bank of India from 1-4 -63, the date from
which independent Banking arrangements were introduced.

191

FORMS
I.

LOC Application

2.

Register of LOC Applications

3.

LOC release intimation

4.

Check list to accompany the Cash Trial Balance

5.

Cash Balance report and List of Permanent Imprest holders and

Temporary Advances outstanding

6.

Cash Balance Report of undisbursed Pay and Allowances of staff

(Amanath)

7.

LOCs amount released by Head quarters during the month

8.

GPF Schedules

9.

Schedule of Long Term Advances

10.

Bank/Branch wise remittances

11.

Letter of Advice

12.

Register of LOAs sent

13.

Report receipt of materials in good condition (Form 5)

14.

Report of contract work done (M.Book details)

15.

Computer print-out of payments made by FA&CCA's Office.

192

FORM NO: 1
ANDHRA PRADESH STATE ELECTRICITY BOARD
APPLICATION FOR LETTER OF CREDIT FOR THE MONTH OF
LOC No.

UNIT (DIVISION/CIRCLE)

UNIT CODE:

BANK NAME:

BANK CODE:

BRANCH CODE:

Sl.
No.

Cash Grant Head

Cash
Grant for
the year
(Rs.)

LOC
applied to
date (Rs.)

1.

Capital Works

2.

*Fuel and Generating costs

3.

Repairs and Maintenance

4.

Employees costs

5.

Administration & general expenses

6.

Debts & Deposits (EMDs, SDs etc.)

7.

Provident Fund, Pension, Gratuity and

G.I.Scheme
Loans and Advances
Total ________________________________

8.

Balance
grant
(Rs.)

Now applied Rs._________________ (Rupees: ___________________

Amount
applied
now (Rs.)

Bank/Branch Name:
Date:

Signature
Designation:

Applicable for Generating Stations only

FOR USE IN FA&CCA'S OFFICE

Running Serial No.
Approved for release Rs.

Date:
Senior Accounts Officer/B&R

Payment released by TT/Local Advice/M.T. on the above Bank

C.B. Voucher No.

Advice No.
Senior Accounts Officer / Pay &
Acco unts

193

PART II - DETAILS
Bills on hand
1. Capital works
a) Labour & other payments
b) Contracts & other payments
c) Material purchases
2. *Fuel and Generating Costs
a) Coal
b) Oil
c) Freight
3. Repairs and Maintenance
.a) Contract & other payments
b) Vehicle Repairs
c) Material purchases
d) Others
4. Employees cost
a) i) Salary bills (Net)
ii) Remittences to outside
agencies Total (a)
b) Supplementary bills
c) Ex-gratia
d) Others
5. Administration & General
expenses
a) T.A. bills & advances
b) Private agencies remuneration
c) Telephone
d) Printing & Stationery
e) Others
6. Debts and deposits
7. Provident fund, Pension, gratuity
a) Provident fund withdrawals
b) Pension & Gratuity
C) G.I.S.
8. Loans and Advances
a) Interest bearing advances
b) Interest free advances
Total
* Applicable for Generating Stations only

194

Anticipated Bills

Total

FORM NO: 2
ANDHRA PRADESH STATE ELECTRICITY BOARD
REGISTER OF L.O.C
APPLICATIONS UNIT NAME:
UNIT CODE:
Cash Gr f o r t h e y
ant ear

Ca[ We
)ital rks

EurfiG Co
enerating sts

Repa Maint
i r s & mance

EmpI Cc
syees st

Admn. Expe
& G e n . nses

Debt, Depc
and )sits

PF,P Gratuit
msion, f&GIS

Loa Adv
n s & inces

Total
LOG

LC Rece

x:
ived

SI

LOC

Date

Now
applied
for

Progre
ssive
total

Now
applied
for

Progre
ssive
total

Now
applied
for

Progre
ssive
total

Now
applied
for

Progre
ssive
total

195

Now
applied
for

Progre
ssive
total

Now
applied
for

Progr
essive
total

Now
applie
dfor

Progr
essive

Now
applie
dfor

Progr
essive

Now
applie

Date

Amo unt

Initial
of

FORM NO:3

ANDHRA PRADESH STATE ELECTRICITY BOARD

VIDYUT SOUDHA::HYDERABAD
The following amounts have been transferred in your favour by credit to your drawing
account by MT/TT/Advice as per details given below except to the extent indicated in the
annexure vide.

L.O.C.No.

Amount
applied

Advice No.

Amount
released

ANNEXURE

(Amounts in the LOC short releas ed)

----------------------------------------------------------------------------------------------------------------------------------------Cash grant head

Amount short released
----------------------------------------------------------------------------------------------------------------------------------------1.
2.
3.
4.
5.
6.
7.
8.

Capital Works
Fuel and Generating costs
Repairs and Maintenance
Employees Costs
Administration & General expenses
Debts and Deposits
Provident Fund, Pension and Gratuity
Loans and advances
----------------------------------------------------------------------------------------

Total
-----------------------------------------------------------------------------------------------------------------------------------------

To
SENIOR ACCOUNTS OFFICER
(Pay & Accounts)
O/0 FA&CCA, Vidyut Soudha
HYDERABAD.

196

FORM NO: 4
ANDHRA PRADESH STATE ELECTRICITY BOARD
CHECKLIST TO ACCOMPANY CASH TRIAL BALANCE
FOR THE MONTH OF
Form
No.

Name of
document

No.of
documents

Extract of Cash Book

5.

6.

Cash Balance report and List of

permanent imprests and Temporary
advances
Cash Balance report of undisbursed pay and
allowances of staff (Amanath)

7.

Particulars of LOG amounts received

during the month

8.

G.P.F. Schedules for provincial estt.

9.

Long term Loans and advances Schedules for

employees (other than workmen)

1.

L.O.C. application now sought for/if any

10.

Bank -wise remittances

Date:

Signature
Designation
Unit Code No.

197

Remarks

FORM NO: 5
ANDHRA PRADESH STATE ELECTRICITY BOARD
CASH BALANCE REPORT
PART I
STATEMENT OF ACTUAL BALANCE OF CASH IN THE HANDS OF
ON THE DAY OF

AND OF STANDING IMPRESTS AND

TEMPORARY ADVANCES
Number

Amount

Remarks and explanation

for large balances etc.

Cheques drawn in favour of self

but not encashed
Demand Drafts/Cheques
received but not remitted to
Bank
Notes:
100Rupee
50 Rupees
20 Rupees
10 Rupees
5 Rupees
2 Rupees
1 Rupee
Coins:
1 Rupee
50 Paise
25 Paise
20 Paise
10 paise
5 paise
Revenue Stamps:--------------------------------------------------------------------------------------------Total Cash
Add amount of
1) Imprest
2)Temporary Advance
Grand Total
Date:

Signature
Designation
Unit Code No.
198

FORM NO: 5(a)

ANDHRA PRADESH STATE ELECTRICITY BOARD

CASH BALANCE REPORT

PART II
ITEM WISE DETAILS OF STANDING IMPRESTS AND TEMPORARY ADVANCES
WITH SUBORDINATES ON THE DAY OF_____________
A. PERMANENT IMPREST

Sl.
No

Name and
designation of
Officer

Amount
of imprest

Date of opening and

purpose in the case of
special imprests

B. TEMPORARY ADVANCE
S.
No.

Designation and Head quarters Date

of officer
opened

Amount of
advance

Purpose

Total - B

Signature
Designation
Unit code No.

199

Reasons for
pendency over
one month

FORM NO: 6
ANDHRA PRADESH STATE ELECTRICITY BOARD
CASH BALANCE REPORT OF UNDISBURSED PAY AND ALLOWANCES OF STAFF (AMANATH)

PART A
STATEMENT OF ACTUAL BALANCE OF CASH IN THE
HANDS OF ON THE DAY OF

Number

Amount

Notes:
100 Rupees
50 Rupees
20 Rupees
10 Rupees
5 Rupees
2 Rupees
1 Rupee
Coins:
1 Rupee
50 Paise
25 Paise
20 Paise
10 paise
5 paise
Total Cash in Chest:
Add balances with
Sub-Division/EROs
Grand Total:
PART B
Item-wise details furnished in the enclosed statement.
Date:

Signature
Designation
Unit Code No.
200

FORMNO:6(contd..)
ITEM-WISE DETAILS FOR PART A FOR CASH BALANCE OF UNDISBURSED
PAY AND ALLOWANCES AS ON

S.
No.

Name of the
Employee

Amount
of
imprest

Date on
which
drawn

Reference to
acquittance
No.

Reasons for
pendanc y

Total -A

ITEM -WISE DETAILS FOR PARTS

s.
No.

Designation and Head

quarters of officer

Date of
drawal

Acquitance
Number

Amount

Total - B

Signature
Unit Officer

201

Reasons for
pendency over
one month

FORM NO.7
ANDHRA PRADESH STATE
ELECTRICITY BOARD

STATEMENT OF LETTER OF CREDIT AMOUNTS RECEIVED DURING THE MONTH

NAME OF THE
BANK & BRANCH
SI.
No.

BANK CODE:
Particulars

A.

Opening balance at the

beginning of the month

B.

LOCs received

LOC No.

Advice No. Date

BRANCH CODE:
Amount
Received

Amount

Total of LOC received ----------------C.

Less Cheques drawn

D.

Closing Bank balance at

the end of the month

--------------------------------------

Date:

Signature
Designation
Unit Code No

202

FORMNO:8(a)
ANDHRA PRADESH STATE ELECTRICITY BOARD
Office of the

Debit docket

G.P.F. (Debits) for the month of

SI.
No.

Name of. the

Employee

Accoun
t No.

Vouche
r No.

Cheque No.
& Date

Amount
of loan
paid

Refund
of GPF

Remarks

Certified that the payments made out of G.P.F. as exhibited in the schedule agreed with the debits in
the cash book and trial balance for the month.

Signature
Designation
Unit Code No.

203

FORMNO:8(b)
ANDHRA PRADESH STATE ELECTRICITY BOARD
Office of the

Credit docket

G.P.F. (Credits) for the month of

SI.
No.

Voucher
No.

Cash
Book

Date

Amount of
GPF
contributions

Amount of
loan recovery

Total
Amount

Remarks

Certified that the amount of G.P.F. contribution and loan recoveries exhibited in the schedule docket
agrees with the credits in the cash book and Trial Balance for the month.

Signature of the
Drawing Officer:
Unit Code No.

204

FORM NO: 8(c)

ANDHRA PRADESH STATE ELECTRICITY BOARD
DEBIT SCHEDULE
GENERAL PROVIDENT FUND ACCOUNTING SYSTEM

Transaction
Identification

Month

Year

Category

SI. P.F.A/c Name of Vouche Cheque Amoun

Final
Loan
No.
the
r No. No. &
t of
withdrawa sanction
No.
employee
date
loan
l of GPF
date
paid

Office Code No.

No.of
installments
agreed for
loan
repayment

Certified that the amount shown in the docket tallied with 57.121 debit.

205

Remark
s

FORMNO:8(d)
ANDHRA PRADESH STATE ELECTRICITY BOARD
CREDIT SCHEDULE
GENERAL PROVIDENT FUND ACCOUNTING SYSTEM

Transaction
Identification
SI. P.F.A/c
No.
No.

Month
Name of
the
Subscriber

Year
Pay

Category

Office Code No.

P.P.
P.F.
Total
No. of
Contri Loan
amount installment
bution recovery recovere
s of
d
recovery

Remarks

Certified that the amount shown in the schedule tallied with 57.121 credit.

DRAWING OFFICER

206

FORM NO: 9
ANDHRA PRADESH STATE ELECTRICITY
BOARD SCHEDULE OF LONG TERM LOANS
AND ADVANCES FOR
SI.
No.

Name of No. & date

the Board's
and
employee
substance
of order
and
amount
sanctioned

Monthly
rate of
recovery

Rate of
interest

Amount drawn Total interest

including
due or
balance of
brought
principal
forward at the
brought forward beginning of
at the beginning
the year
of the year

Amount Recovered

To end of last
month during the
year
Princi- Intepal
rest

During the month

Total recoveries

Principal Interest

Principal/ Interest/
Inst.No. Inst.N o.

Note: Particulars of original mortgage bond and of the insurance cover notes are to be noted in the remarks column,
whenever necessary in order to watch the dates of first insurance and subsequent renewals.

SIGNATURE
DESIGNATION:
207

Balance at the end of Remarks

The month

Principal

Interest

FORM NO: 10
ANDHRA PRADESH STATE ELECTRICITY BOARD
STATEMENT OF BANK-WISE REMITTANCES FOR

SI. NO.

Name of the Bank

Bank Code

Name of
the Branch

Branch Code

Amount
remitted

Total tallied with 23.3 & 24.3 of

the Trial Balance for the month

Date:
Signature
Designation
Unit Code No.

208

FORM NO: 11
ANDHRA PRADESH STATE ELECTRICITY BOARD
LETTER OF ADVICE
Unit Name:

Unit Code:

LOA No.

Cash Grant Code:

1.
2.
3.
4.
5.
6.
7.
8.
9.

Suppliers/contractors name to whom payable

Complete postal address
Reference to Purchase Order/Works agreement
Invoice/Bill No. & Date
Description of material Works
Amount (Net) passed for payment
Hundies and date in case of Hundi payment
Due date of payment if any
Account group to which chargeable

10.

In case of works contract

a) Budget provision available
b)Within the sanctioned estimate

11.

Suppliers Code
P.O.Code
.Material Code
Payment mode code
Scheme Code
Account Code
Yes/No.
Yes/No.

Documents
enclosed
i) Invoice
ii) Form 13/14
Certificates:
Signature and
Des ignation

Date:

209

FORM NO: 11 (contd..)

FOR USE IN FA&CCA'S OFFICE
Receipt serial No.

of year

Checks exercised

Vide Check slip enclosed

Amount admitted

Rs.

Mode of Payment

Payment Code

Hundi No. of date

(in case of Hundi Payment)

Due date:

Cash grant
So far utilised
Balance

Rs.
Rs.
Rs.

Signature of Checking Officer

Approved for release Rs. _______________________ Dale: ____________ Bank Code

Senior Accounts Officer/B&R

Payment Details:

Date:

Rs.

Bank

Bank Code:

C.B. Voucher No.

Cheque No.
Advice No.

SENIOR ACCOUNTS OFFICER

(Pay & Accounts)
O/o.FA&CCA, Vidyut Soudha,
Hyderabad.

210

FORM NO: 12
ANDHRA PRADESH STATE ELECTRICITY
BOARD REGISTER OF LETTERS OF
ADVICES

Running
S.No.

Name of the
supplier/Contractor
with full Postal
Address

Ref.to
P.O./Agt

P.O. Code
Agt. No.

Description
Invoice
of material/ No./Bill No.
work
&Date

Gross
Amount

A/c. Amt.
No.

211

Recoveries

Nature

A/c.
No.

.Amt

Net amt. For which

LOA is now
applied for
Payment acceptance
of Hundi

Initials

JEVR
HQs
Initials of
No. for Ch.No.& SAO/AO/D
recovery date for
E
LOA
amt.

FORM NO: 13
ANDHRA PRADESH STATE ELECTRICITY BOARD
REPORT ON RECEIPT OF MATERIAL IN STORES
1
234.

56

78-

9101112.
1314151617181920.
2122.
23.
24.
25.

LPO No. and Date

Name of the Supplier
Company's reference No.
Date of Receipt
a)Rly. Station/Lorry Transport
b) Central Stores
Condition of the materials
Particulars of the materials
a)As per challan
b)Actually accepted
c)Short receipt
d)Breakage/Damages
Whether the material are as per .specification
Reference to
a)SRB No. & Date
b)T.Note No. and Date
Has any Rly. Freight paid to the
consignment with
weight of the material as per LPO
Under charges paid if any
Demmurage/Wharfage paid if any
Handling charges paid if any
Siding charges paid if any
Rly. Crane charges paid if any
Date of check measurement
By whom check measured
Agency of Transport
Has the supply been made in time if not,
indicate the delay in number of days
Whether 'C' form is issued or not
If so the No. & Date of 'C' form issued
If not, why the 'C' form is not issued
Bill/Invoice No. Date: for Rs.
Date of receipt of LR/RR in Stores
RR/LR received from Supplier Central Office
Whether the test certificate was
approved by the competent authority
Superviser
(District Stores

Remarks of the check measurement officer

Check measured by:
COUNTERSIGNED
Asst. Divisional
Engineer District Stores/
212

FORM NO: 14
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.

13.

14.
15.
16.
17.

ANDHRA PRADESH STATE ELECTRICITY BOARD

WORK BILL-REPORT ON WORK DONE
Name of the Work
Estimate sanction No.
Contract/Agt.No. & Date
By whom entered
Name of the Contractor
Face value of the contract/Agt.
Bill No. and Date
Amount of the bill
Total value of the bills so far paid including
the present bill
Period during which the work covered in
the present bill was executed
Are there any variations in quantities
beyond 10%
Reference to the approval for supplemental slip
for new/supplemental items and for
quantities beyond 10%
Whether there are any items for which
quoted rates are identified as high and
whether intermediate payments are admitted
at estimate rates only for such items.
Reference to M Book No. pages in which
measurements for the work done are recorded.
Date of check measurement and by whom
check measured
Whether the cost of material supplied by
Board is recovered
In case of final bill
a) Has the work been done in time according
to approved time schedule,
b) If not, delay in no. of days and penalty
levied.

Asst. Engineer

Asst. Divisional
Engineer

COUNTER SIGNED

EXECUTIVE ENGINEER
213

FORM NO: 15

ANDHRA PRADESH STATE ELECTRICITY

BOARD REGISTER OF LETTERS OF
ADVICES
Unit Name:
Account
Head

Unit Code:
Description

Sl.No.

Voucher
No.

Payees Name
and Address

Purchase
Order Code

Grand
Total

214

Material
Code

LOA No.

Cheque/
Advice No.

Amount

ANNEXURE1
LIST OF UNITS HANDLING LOAs (FORM NO: 11)
SI.
No.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45

Unit
Code

0100
0101
0200
0203
0300
0301
0302
0400
0401
0402
0500
0600
0601
0700
0702
0800
0801
0802
0900
1000
1001
1100
1200
1201
1300
1500
1600
1601
1700
1701
1800
1900
2000
2001
2100
2101
2200
2300
2400
2600
2700
3101
3102
3201
3202

Unit Name

SE/OPERATION/SRIKAKULAM
DE/MRT/SRIKAKULAM
SE/OPERATION/VIZIANAGARAM
DE/OPERATION/BOBBILI
SE/OPERATION/VISAKHAPATNAM
DE/MRT/VISAKHAPATNAM
DE/OPERATION/ZONE- I/VISAKHAPATNAM
SE/OPERATION/RAJAHMUNDRY
DE/MRT/RAJAHMUNDRY
DE/OPERATION/RAJAHMUNDRY
SE/OPERATION/ELURU
SE/OPERATION/VIJAYAWADA
DE/MRT/.VIJAYAWADA
SE/OPERATION/GUNTUR
DE/OPERATION/GUNT UR
SE/OPERATION/NELLORE
DE/MRT/NELLORE
DE/OPERAT1ON/NELLORE
SE/OPERATION/ONGOLE
SE/OPERATION/ANANTAPUR
DE/MRT/ANANTAPUR
SE/OPERAT1ON/KURNOOL
SE/OPERATION/CUDDAPAH
DE/MRT/CUDDAPAH
SE/OPERATION/TIRUPATHI
SE/OPERATION/C1TY/HYDERABAD
SE/OPERAT1ON/SECUNDERABAD
DE/MRT/SECUNDERABAD
SE/OPERAT1ON/MEDAK
DE/MRT/RURAL/HYDERABAD
SE/OPERAT1ON/MAHABOOBNAGAR
SE/OPERATION/KHAMMAM
SE/OPERATION/NALGONDA
DE/MRT/NALGONDA
SE/OPERATION/WARANGAL
DE/MRT/WARANGAL
SE/OPERATION/KARIMNAGAR
SE/OPERAT1ON/NIZAMABAD
S E/OPERATION/ADILABAD
SE/TELECOM/HYDERABAD
SE/MASTER PLAN/HYDERABAD
EE/TLC/RAJAHMUNDRY
EE/TLC/VISAKHAPATNAM
EE/TLC/CUDDAPAH
EE/TLC/KURNOOL

215

Officer
authorised to
sign LOAs
S.A.O.
D.E
S.A.O.
D.E.
S.A.O.
D.E.
D.E.
S.A.O.
D.E.
D.E.
S.A.O.
S.A.O.
D.E.
S.A.O.
D.E.
S.A.O.
D.E.
D.E.
S.A.O.
S.A.O.
D.E.
S.A.O.
S.A.O
D.E.
S.A.O.
S.A.O.
S.A.O.
D.E.
S.A.O.
D.E.
S.A.O.
S.A.O.
S.A.O.
D.E.
S.A.O.
D.E.
S.A.O.
S.A.O.
S.A.O.
A.O
A.O.
E.E.
E.E.
E.E
E.E

46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79

3203
3301
3303
3304
3305
4100
4200
4300
4400
4500
4600
4701
4900
5100
5107
7100
7200
7300
7400
7502
7503
7600
7604
7605
9201
9301
9400
9500
9600
9803
9901
9902
9903
9904

EE/TLCATIRUPATHI
EE/TLC/RING MAINS/HYDERABAD
EE/TLC/WARANGAL
EE/TLC/NIZAMABAD
EE/TLC/ERRAGADDA/HYDERABAD
SAO/KTPS/PALONCHA
SE/C/KTPS/V-STAGE/PALONCHA
AO/RTS/RAMAGUNDAM
SAO/CONSTN./VTS/IBRAHIMPATNAM
SAO/O&M/VTS/IBRAHIMPATNAM
PLANT ENGINEER/NTS
SAO/RTPP/KALAMALLA
SE/ELECL./GTPS/KOWUR
SE/TLC/CERP/GUNTUR
SE/TL&SS/NELLORE
AO/GENCO/V1SAKHAPATNAM
SE/CIVIL/USHES
SE/O&M/LEHES
SE/O&M/NAGARJUNASAGAR
EE/PABH/ANANTAPUR
EE/CIVIL/O&M/NAGARJUNASAGAR
SE/O&M/SRISAILAM HES
SAO/SLBHES/SRISAILAM
EE/CIVIL/JHES/GADWAL
EE/CBTPS/ID IV
EE/ID 3/VISAKHAPATNAM
EE/PHES/IVESTGN.DIVN.2/HYDERABAD
SE/CC&M/VIDYUT SOUDHA
EE/C1V1L/SMHS DIVN.
SE/CERP/VIDYUT SOUDHA
SAO/STORES/HYDERABAD
SAO(B&R)/LOAN/HYDERABAD
SAO(B&R)/LC/HYDERABAD
SAO/BUDGET/HYDERABAD

216

E.E.
E.E.
E.E.
E.E.
E.E.
S.A.O.
S.A.O.
A.O.
S.A.O.
S.A.O.
P.E.
S.A.O.
A.O.
A.O.
S.E.
A.O.
A.O.
A.O.
S.A.O
E.E.
E.E.
A.O.
S.A.O
E.E.
E.E.
E.E.
E.E.
S.E.
E.E.
S.A.O
S.A.O.
S.A.O
S.A.O.
S.A.O.

FORM NO: 36
ANNEXURE II
REQUISITION FOR ISSUE OF L.O.As BOOK

From
Sri..............................,....:.........
.................................. ..., .........
....................................... ;.......
.................................. ..,... ........

To
The Sr.Accounts Officer (P&A)
A.P.S.E.Board,
Vidyut Soudha,
HYDERABAD.

Sir,
No ..............................., Dt... ...............................
The existing L.O.As Book No................... issued fo r Unit Code No ........................
is coming to a close and the last LOA No. sent to FA&CCA is No.......................................
Please therefore send per bearer/ by Registered Post a book.
The bearer is Sri...........................(Designation)........................................... whose
signature is appended hereunder.

(Specimen Signature of the Bearer)

Signature & Designation

of Unit Officer
(Authorised to sign LOA)
_________________________________________________________________________________

Bearer's Acknowledgment:
Received the L.O.As Book No ...................................... Folios
............................. in duplicate on........................................................

from

Signature of the Bearer

217

to

FORM NO: 37
ANNEXURE III
BY SEALED COVER

From
Sri................................ ...........

To
The Sr.Accounts Officer (P&A)
A.P.S.E.Board,
Vidyut Soudha,
HYDERABAD.

................................................
.................................. .............
Sir,

Unit Code No........................................ L.O.As

I
send
herewith
my
by.

specimen

signature

sheet

duly

attested

..

Yours faithfully,

(Signature & Designation of Unit Officer)

__________________________________________________________________________________

Specimen signature of Sri........................................................... (Designation) ................................ of Unit

code.........................................Unit Name.............................................................
1.
2.
3.
Attested
(Name & Designation of the Officer
authorised to countersign the
specimen signature with Office Seal)
218

FORM NO: 3

A N N E X U R E I V REGISTER
OF L..O.A. BOOKS

(To be maintained by Unit Officers)

RECEIPT
Date of
Receipt

Book
No.

From

To

Initials Date of
of Unit First use
Officer

219

LOA
No.

USAGE
Date of
last use

LOA
No.

Initials
of Unit
Officer

FORM NO:34
ANNEXURE V
LIST OF L..O.As SENT TO FA&CCA's OFFICE DURING
THE MONTH OF

Unit Name:

Sl.
No.

Book
Folio

Unit Code:

L.O.A.
No.

L.O.A. Dt.

L.O.A.
Amount

To whom P.O.No. & Dt.

Agreement
payable

Name of
Material/Work

No...............-............................... Dated:........................................, .............

Signature
Designation of
Officer.

To
The Sr. Accounts Officer
(Pay & Accounts
Section) Vidyut
Soudha, Hyierabad500049.
220

FORM NO: 38

REGISTER OF LOAs BOOKS

(for Maintenance in FA&CCA Office)

SI.
No.

LOAs
Book
No.

Folios
From

(I)

(2)

(3)

Initials
of
SAO
To
(4)

(5)

To whom Issued
Unit
Code
(6)

Unit
Name
(7)

221

Date
of
Issue
(8)

Initials
of SAO

ACKNOWLEDGEMEN
T

(9)

Name & Signatur

Designatio
e
n
(10)
(11)

FORMNO:39
ANDHRA PRADESH STATE ELECTRICITY BOARD
***
From
Senior Accounts Officer,
Pay & Accounts,
Vth Floor, Vidyut Soudha,
HYDERABAD - 500 049.

D.No.SAO (P&A)

To
..
..
..

/9 , Dt.

-199

Sir,
Sub: LOAs Book - Issued.
Ref: Your Lr.No ........................ , dt............................
***

I send herewith the LOAs Book No..............................containing the Folios from.....................

....................to ............................in duplicate by Registered post/thre' bearer Sri.................................
............................... (Designation).-. ..................................................as requested in your letter
mentioned above.
Please acknowledge the receipt.
Yours faithfully,

Encl: As above
SENIOR ACCOUNTS OFFICER
(PAY & ACCOUNTS)

222

ANNEXURE- VI
Functional Heads authorised to place POs for all Payments against LOAs

FUNCTION
HEAD CODE

DESCRIPTION

C.E. (C & S S)

CE/GAS STATIONS

C.E. (CIVIL)

CE/EAP

C.E. (GENERATION)

CE/IPC

C.E. (Projects/Hydel)

C.E. (Telecom)

CE/PLANNING

CE/400kv Lines & Substns.

C.E. (P & MM)

C.E. (Transmission)

C.E. (Power Systems)

C.E. (Thermal Proj. Constn)

CE/CERP(WORLD BANK)

223

FORM NO: 40
ANNEXURE-VII
COVERING DATA SHEET TO ACCOMPANY THE PRUCHASE ORDER/CONTRACT

1.

Chief Engineer

Functional
Code No:

2.

Purchase Order No: and Date/Contract

Purchase Order
Code No.:

3.

Supplier's Name/Contractor Name

Supplier's
Code No:

4.

Full address of Supplier/Contractor:

5.

Brief description of Material/Work

Material
Code No:

6.

Payment Mode:

Payment
Mode Code:

7.

Funds met from (mainly)

Funding
Code:

Funding Soruce

Funding Code No.

Board & Others

OECF

1
2

ADB
W.B.

3
4

8.

Value of Purchase Order/contract:

Rs.

Inclusive of................................................................................... .
Exclusive of............................................................................................ ..

SIGNATURE OF CHIEF ENGINEER

DATE:
For use of FA&CCA's Office
Checked and Entered in Purchase Order Code Master on . Code
No. ......... with Serial No ............................
Purchase Order sent to LOAs checking wing JAO No.

on..for record
SENIOR ACCOUNTS OFFICER
(PAY & ACCOUNTS)

224

FORM NO: 41
ANNEXURE - VIII
PURCHASE ORDERS MOVEMENT REGISTER (TO BE MAINTAINED BY C. E.)

Date

P.O.
Code No.

P. 0. No. &
Date

Supplier's
Name

Material

(I)

(2)

(3)

(4)

(5)

225

Dated
acknowledgment of
P&A Section
(6)

FORM NO 42

REGISTER OF PURCHASE ORDERS/AGREEMENTS RECEIVED

SI.
No.

C.E.

PO
PONo. Suppliers Materi
al
Code No. &Date Name

226

Initial
of
SAO

Acknowledgment
Entry
of checking
in PO
section
Master
SI. Date. JAO Signature
No.
&Date
8
9
10
11

ANNEXURE - I X
preliminary checks to be done on LOAs:
I) On receipt of LOAs and before entering Table/IA:
1) Whether PO Code, PO No. and Supplier's Name as per LOA tally with PO Code Master.
2) Whether the signature on LOA tally with the specimen signatures record and also LOA
Book Folio seriatum of the Unit is correct and within the range
3) Whether the various codes indicated in the LOA are correct.
4) Whether the Payment mode Code is correctly noted in case of: Hundi Payment
Cheque Payment
Bank Advice

Code 32
Code 20
Code 31

5) Whether, in respect of LOA Form 11 A, the Payee Code and the Nature of Payment Code are
correctly noted.
II) After Data Entry in Table-1/1 A:
1) Obtain check lists and verify thoroughly and ensure that the entries in Table correctly
agree with the de tails in the LOA
2) Ensure that the "F/S" Field in the Table in correctly entered irrespective of Unit Code, as----

'F' in case of LOAs signed by field Unit Officer.

'H' in case of LOAs signed by Head quarters SAOs i.e., SAO (Stores), SAO (Loans),
SAO/FE (LC) and SAO (Budget).
3) Clearly indicate the corrections in the check list and ensure that the same are carried out,
under the supervision of SAO (P&A) and attested by him.

227

ANNEXURE-X
AFTER DATA ENTRY IK THE CHECKED TABLE

1) Obtain check lists and verify thoroughly that the entries in Table correctly agree with
details in LOA including the amount admitted.
2) Indicate the corrections in the check fist and ensure that the same are carried out under
the supervision of SAO (P&A) and attested by him.
On receipt of Printout of "Loarpay" Table from B&R Section:-

1) Verify that the entries including Payee's Name and amount in the Table, agree with the
details in LOA and there are no discrepancies.
2) Obtain check lists of Table 'loapaid after writing cheques and check the Cheque No.
& amount with the counter foils of Cheque Book. - Indicate Corrections clearly in the
check
list and ensure carrying out the same in the system under supervision of SAO (P&A) and
attested by him.

228

FORM NO 31 (a)
ANDHRA PRADESH STATE ELECTRICITY BOARD
CHECK SLIP FOR BILLS FOR SUPPLY OF MATERIALS PAID BY BANKS UNDER L/C SYSTEM

1. B&R Serial No.

2. Unit No.
3. a) Suppliers Name
b) Invoice No. & Date

:
:

4. Whether Form 13 is in a complete shape

5. a) P.O; Code Number
b) Whether qua ntity supplied is within the

:
:

limits of P.O.
6. Are the rates claimed as per P.O. or subsequent
amendment
a)Basic Price
b)Excise Duty
c) Sales Tax
d)Freight & Insurance
7. Whether terms of payment are as per P.O,
a) Mode of payment as per P.O.
b) 100% or 90% or 10%
c) Bank Guarantee in force
8. Whether there is belated supply of materials, if
so,
a) No. of days delay
b) Penalty correctly recoverable
c) Penalty recovered

:
:
:
:
:
:
:
:
:
:
:

d) If not recovered, state reasons

9. Invoice amount paid by Bank
a) Amount accepted
b) Amount objected
c)Objected amount entered in Register of
objections vide Sl.No.
10. Any other improtant items
Submitted
J.A.O.

A.A.O.

S.A.O./L.C Section
229

FORM NO: FOR DATA ENTRY OF L/C PAYMENTS

B&R Serial No.P

Date:
Amount debited as per scroll:

Bank Code:
L.C.No.
Bankers' L.C. No.

Details of Debit

SI.
No.

Unit
Code

Invoice

No.

Amount accepted for

entry in debit lc Table

Amount
objected

Rs.

Rs.

Ref. To
Sl. No. of
Register of
objections

Remarks

Date

1
2
3
4
5
Total amount to be entered
in
Pay lc det Table
9903 LC charges if any
Total
Checks exercised vide check slip enclosed

S.A.O. L/C Section

___________________________________________________________________________________

Date entered on _______________________in paylcdet and debit Ic tables

Data Entry Clerk

230

FORM NO: 43

REGISTER OF OBJECTIONS IN L/C PAYMENTS

SI. B&R Scroll

No. No.
Date

Unit
Code

Invoice

LC Supplier's Amt.
Amt.
Amt.
Reasons
No.
Name
paid by accepted Object
for
Bank
ed
objection

No. Date
1

3.

231

10

11

12

PAYMENT MODE CODES

CODE
10
20
30
31
32
33
40
41
42
50
51
52
53
54
55
56
57
58
59
60

DESCRIPTION

Cash
Bank Cheques
Bank Advice L-SERIES
Bank Advice A-SERIES
Bank Advice H-SERffiS
Bank Advice I-SERffiS
Bank Debit LC
Bank Debit RCN
Bank Debit Vr - Other debits
By Bank RECDIP
Adjustment IDBI loans
Adjustment ICICI loans
Adjustment PFC direct loans
Adjustment SIDBI loans
Adjustment CC Charges Sundry Debtors
Adjustment Others
Adjustment Govt Loans
Adjustment ADB Loans
Adjustment OECF Loans
ADJUSTMENT-PROJECT DIRECTOR/NHVDC/NEW DELHI

232

CASH GRANT CODES

CODE DESCRIPTION
01
02
03
04
05
06
07
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
41
42
43
44
45
46
47
48

CW Contract&other payments (centralised orders)

CW Contract&other payments (decentralised orders)
CW Material Purchases(centralised orders)
CW Meterial Purchases (decentralised orders)
CW Material Purchases(Centralised Orders)PFC
CW Material Purchases(C.O)IDBI/SIDBI & OTHERS
CW-Contract&Other payments(DecentraIised Orders)
FG Coal(SCC)
FG Freight(SCC)
FG Coal
FG Oil
FG Freight & Transport Railway Freight
FG Freight & Transport Railway Credit notes
FG Freight & Transport Road Transport
FG Materials including consumables(Centralised orders)
FG Materials including consumables(Decentralised orders)
FG Cost water
FG Oil
Gas
Contract and Other payments (centralised order)
Contract and Other payments (Decentralised order)
Material purchases (centralised order)
Material purchases (Decentralised order)
Freight & transport RAILWAY CREDIT NOTES (Capital)
R & M of transformers(centralised orders)
R & M of transformers (De-centralised orders)
SPECTRUM
APSRTC
WEIZMANN LTD
Employees costs
Exgratia
V.S.P
Road-Widening Works
Administration and general expense
Remuneration to Pvt.A/c Agency.
Debts and deposits
Short term Borrowings Refunds
Short Term Investment
Investment (Equity)
PF Provident fund
PF Pension payments
PF Gratuity payments
PF Group Insurence Payments
233

49
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96

GVK Industries
LA Interest free advances
LA Interest bearing advances
LA House Building Advances
LA Motor Car Advances
State Government
NTPC
NLC
NPC(MAPP)
MPEB
Other SEB
GAS POWER CORPORATION
Advances to APGPCL
POWER PURCHASE-PGCIL
Interest on HFDC loan
IC State Government loans
IC On Bonds
IC On V L C loans
IC On LIC
IC On R E C loans
IC On Banks SPA
IC On APCCADB
IC On Osmania University
IC On IDBI
IC On ICICI
IC On CEA
IC On PFC
IC On Other loans
Other finance charges
Interest on consumption deposits
Interest on Overdraft
RP On Board Bonds
RP On REC loans
RP On Banks SPA
RP On APCCADB
RP On PFC loans
RP On VLC loans
RP On LIC loans
RP On IDBI loans
RP On lCICI loans
RP On CEA loans
RP On Other loans
RP On State Government loans
Loss on account of flood/fire/cyclone
Loss on account of flood/fire/cyclone
Repayment of loan from HFDC
Lease Rentals
234

97 Int on Short Term Borrowings

98 Discharge of O/L
99 Other than schemes

235

SCHEME CODES
CODE DESCRIPTION
1
2
3
4
5
6
7
8
9
10
11
12
13
14
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59

COMPLETED WORKS
AP PH AT BALIMELA (2X30 MW)
UPPER SILERU STAGE II (2X60 MW)
NAGARJUNSAGAR PUMPED STORAGE STAGE II (3X110)
NAGARJUNASAGAR RIGHT CANAL III UNIT (30 MW)
NAGARJUNASAGAR LEFT CANAL(2X30 MW)
SRISAILAM HES STAGE 1(4X110 MW)
SRISAILAM HES STAGE 11(3X110 MW)
SRISAILAM LEFT BANK HES(9X 110 MW)
POCHAMPADU HES(3X9MW)
PENNAAHOBILAM(2X10MW)
MINI HYDEL SCHEMES
SINGURHES(2X7.5MW)
JURALA HES(A.P. SHARE) (6X36.9 MW)
COMPLETED WORKS
VIJAYAWADA STAGE II (2X210 MW)
VIJAYAWADA TPS STAGE 111(1 X500 MW)
RAYALASEEMA THERMAL POWER PROJECT Stage I
MUDDANURU STAGE 11(2X210 MW)
R&M Of K.T.P.S- Phase-l
RENOVATION AND MODERNISATION OF RTS B
RENOVATION AND MODERNISATION OF NTS
COAST BASED TPS AT VIZAG STAGE I(2X500MW)
COAST BASED TPS AT VIZAG STAGE II(2X500MW)
KTPS STAGE V(2X210MW)
RTS EXTENSION(2X210 MW)
KRISHNAPATNAM TPS (2X500 MW)
R&MOfK.T.P.S-Phase -2
R&M OF SRISAILAM
R&M OF LOWER SILERU
KTPS LIFE EXTENSION PROGRAMME
R & M OF MACHKUND
R & M OF NIZAM SAGAR
SIMHADRI TPS ( 2 x 500 MW)
VIJJESWARAM STAGE I (3X33 MW)
VIJJESWARAM STAGE 11(3X90 MW)
RENIGUNTA DIESEL GENERATING STATION (1X100 MW)
GAS BASED TPS AT K AKIN AD A (3X100 MW)
GAS BASED TPS AT AMALAPURAM (3X100 MW)
GAS BASED TPS AT RAJAHMUNDRY (3X100 MW)
GAS BASED T.P.S AT JEGURPADU NEAR RAJAHMUNDRY
VEMAGIRI GBTPS NEAR RAJAMUNDRY.
MOBILE G.T. SETS AT SURASANIYANAM.
236

60
61
66
67
76
77
78
79
81
82
83
85
86
87
88
89
90
91
92
93
94
95
96
99

WIND POWER STATION AT RAMAGIRI(2 MW)

HYDERABAD METRO C.C.P.PROJECT(650 MW)
TRANSMISSION (PLAN)
TRANSMISSION (OUT SIDE PLAN)
DISTRIBUTION (PLAN)
DISTRIBUTION S.I.(OUT SIDE PLAN)
Godavari Pushkaram Works
OECF WORKS.
RURAL ELECTRIFICATION(PLAN)
RURAL ELECTRIFICATION(OUT SIDE PLAN)
State-wide Computerisation Project
NEW SCHEMES
SURVEY AND INVESTIGATION
NON PLAN BUILDINGS
NON PLAN VEHICLES
NON PLAN FURNITURE AND FIXTURES
NON PLAN OFFICE EQUIPMENT - COMPUTERS
NON PLAN ROLLING STOCK (METERS/TRANSFORMERS)
NON PLAN CONSUMABLES TO GENERATING STATIONS
NON PLAN OTHERS
CYCLONE RECTIFICATION WORKS
REMOTE & INTERIOR AREA DEVELOPMENT
CYCLONE EMERGENCY RECONSTN.WORKS(WB)
Other than schemes

237

MATERIAL CODES
CODE DESCRIPTION
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43

100 MVA POWER TRANSFORMERFS 220 KVA

50 MVA AND BELOW POWER TRANSFORMERFS 132 KVA
STATION TRANSFORMERS
33/11 KVA POWER TRANSFORMERS
DISTRIBUTION TRANSFORMERS
ACSR CONDUCTORS EHT
ACSR CONDUCTORS HT & LT
132 KV 220 KV CIRCUIT BREAKERS
132 KV 220 KV VOLTAGE TRANSFORMERS
33 KV VOLTAGE TRANSFORMERS
132KVAND220KVCVTS
220KVCTS
132KVCTS
33 KV/11 KV BREAKERS
CONTROL PANELS FOR 33 KV BREAKERS
33 KV AND 11 KV CTS AND PTS
CONTROL PANELS
LT AC PANELS
LT/PVC/ PVC CABLES
LT CONTROL CABLES
11 KV AND 33 KV XLPE UG CABLE
132 KV AND 220 KV ISOLATORS
33 KV AND 11 KV ISOLATORS
33KV, 132 KV AND 220 KV INSULATORS
198 KV AND 120 KV LAS
33KV.AND 11KVLAS
33 KV SHUNT CAPACITOR BANKS
CAPACITOR BANKS 11 KV
METERS(SINGLE & THREE PHASE),HT TRIVECTOR METERS
11 KV METERING SETS
LTCTS
TRANSFORMER OIL
24 VOLTS BATTERIES WITH TRIKLE CHARGES
BATTERIES
RS JOISTS
RAIL POLES
FABRICATING STEEL
HT STEEL WIRE
GI STAY WIRE/EARTH WIRE
CEMENT
GRINDING MEDIA
CHEMICALS-ALUM
CHEMICALS-CALCIUM HYDROXIDE
238

44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
65
66
67
68
99

OTHER CHEMICALS
ACIDS & GASES
LT & HT INSULATORS
LT & HT HARDWARE
COAL
FUEL OILS
LUBRICATING OILS
OTHER STEEL ITEMS
RAILWAY FREIGHT
TRANSPORT OF COAL
CUSTOMS DUTY
POWER PURCHASES
LEASE RENTALS
VLC PAYMENTS
REPAYMENT OF LOANS
INTEREST ON LOANS
(BLANK)
STAMPDUTY
VIZAYANAGARAM S.S
GAS
vehicles
Diesel Gen. sets
OTHERS

239

SUPPLIER CODES
CODE DESCRIPTION
A01 BHEL
A02 INDURE/DIESIEN,NEW DELHI
A03 ILKOTA
A04 KELTRON CONTROLS, KERALA
A05 BUCKAU WOLF INDIA
A06 S&S SWITCHGEAR
A07 AP H M E CO. KONDAPALLI
A08 VOLTASLTD
A09 A S B E S CO., CALCUTTA
A10 LARSON &TUBRO
All ANDREW YULE CALCUTTA
A12 VIJAI ELECTRJCALS
A13 UNIVERSAL TRANSFOORMERS
A14 S T E L RENIGUNTA
A15 APEE CORPORATION
A16 BEST & CROMPTON ENGG. CO
A17 NGEF BANGALORE
A18 A.P. STATE CEREMIC FACTORY
A19 DREDGING CORPORATION OF INDIA
A20 MAHENDRA & MAHENDRA
A21 A.P.S.S.I.D.C
A22 COROMANDAL TRANSFORMERS
A23 JYOTHI LTD., VADODARA
A24 FORT GLOSTER
A25 COMMERCIAL STEEL ENGG CORPN
A26 ELECTRO STEEL CASTINGS
A27 MEWAR STEEL CHITTORGARH
A28 M.M.FORGE (P) LTD., NOIDA
A29 R.G.FOUNDRY FORGE
A30 PREFAB GRATINGS, HYDERABAD
A31 RAJA RAJ AN ELECL EQUIPMENT
A32 MELTRON NAGAPUR
A33 FLAKT INDIA LTD
A34 PIECO ELECTRONICS
A3 5 HMT
A99 OTHER ENGG EQUIP SUPPLIERS
B01 BALCO
B02 INCAB
B03 RAYALASEEMA CABLES CORP
B04 OSLIN ENERGY CONDUCTORS
B05 ANDHRA CONDUCTORS
B06 GEM CABLES & CONDUCTORS
B07 KARUNA CABLES
240

B08 SHAKTI CABLES

B09 OSLIN CABLES
B10 ANAM ELECTRIC ALS KADI YAM
B11 GOD AVARI ELECTRIC ALS KADI YAM
B12 TECHNIND CABLES NANDYAL
B13 DECCAN CONDUCTORS
B14 KRISHNA ELECL INDUSTRIES
B15 RANKA CABLES
B16 JAYA CONDUCTORS
B17 RADIANT CABLES, HYD
B18 VENKATESWARA CABLES
B19 CONCORD ELECL. INDUSTRIES
B20 SEETHARAMA ELECL. INDUSTRIES
B21 SWASTIC INDUSTRIES, HYD
B22 ASIAN CABLES, THANE
B23 ASIAN WIRE ROPES, HYD
B24 HYDERABAD CABLE INDUSTRY
B25 BHILAI WIRES
B99 OTHER CONDUCTOR SUPPLIERS
C01 THE SINGARENI COLLIERIES CO LTD.
C02 SOUTH EASTERN COAL FIELDS
C03 INDIAN OIL CORPORATION
C04 HINDUSTAN PETROLIUM CORPN
C05 SOUTH CENTRAL RAILWAY
C06 SOUTH EASTERN RAILWAY
C07 SARASWATHI PETROCHEMICALS
C08 SAVITHA CHEMICALS
C09 SPIC MADRAS
C10 DRONACHALAM CHEMICALS
C11 SIMHAPURI CHEMICAL S
C12 VIJAYALAKSHMI CHEMICALS
C13 SWAYT ALUMS, HYDERABAD
C14 WHITE STAR INDUSTRIES
C15 ANDHRA SUGARS, TANUKU
C16 KOTHARI INDL CORPORATION
C17 HINDUSTAN ORGANIC CHEMICALS
C18 KUMAR CHEMICALS MADRAS
C19 CAMENCO BURANI ZINC LTD.
C20 RAYALASEEMA ALKALIES KURNOOL
C21 ANDHRA FARM CHEMICALS CORPN
C22 AMJEY CHEMICALS BOMBAY
C23 SOUTHERN CHEMICALS, HYDBAD
C24 DECCAN ENTERPRISES, HYDBAD
C25 IDL CHEMICALS, HYDBAD
C26 ONGC
C99 OTHER LUBRICANT SUPPLIERS
D01 K.K.RAO ENGG. WORKS
241

D02 ANUP INDUSTRIES

D03 HINDUSTAN CONSTN CO LTD
D04 PATEL ENGG. CO., LTD.
D05 HANUMAN ENGG. CO., LTD
D06 PYLON CONSTRUCTIONS PVT. LTD
D07 CESWARREDDY
D08 BHANU CONSTRUCTIONS
D09 ANUP CONSTRUCTIONS, HYDBAD
D10 SONA CONSTRUCTIONS, HYDBAD
D11 MAHALAKSHMI INDUSTRIES, HYDBAE
D12 HEAVY ENGG. CO. ONGOLE
D13 SRI RAYALASEEMA POWER CONSTN
D14 KSN PRASAD ENGG VSP
D15 MAHA CEMENTS HYDERBAD
D16 K RAMA SUBBA REDDY HYDBAD
D17 G RAMAKRISHNA REDDY
D18 NIMMA NARAYANA, SECBAD
D19 T NEELAKANTA REDDY
D20 K SRINIVASULU REDDY VJA
D21 V SUBBARAO & CO., VJA
D22 K.S.CONSTRUCTIONS
D23 K.RAMACHANDRA RAO
D24 SECO ENGINEERING
D25 HYDERABAD POWER INSTALLATIONS
D26 MEC ENGINEERING CO.
D27 VIJAYA TRANSMISSION
D28 PES ENGINEERS
D29 P.RAMA RAO
D30 SHAKTI CONCRETE INDUSTRIES
D31 M.S.RAMA KRISHNA
D32 P.RAMALINGESWARA RAO
D33 ELMEC ENTERPRISES
D34 D. SUBB A RAO
D35 M/s G.Bhujanga Rao&Co., Hyderabad
D36 Chakka Narasimham,5 -4-43,Kavali 524 201
D99 OTHER WORK CONTRACTORS
E01 SAIL
E02 A.P.STEELS
E03 TISCO
E04 IISCO
E05 VIZAG STEEL PLANT
E06 COMMERCIAL STEEL ENGG. CORP
E99 OTHER STEEL SUPPLIERS
F01 KESORAM CEMENTS
F02 ANDHRA CEMENTS
F03 VISHNU CEMENTS
F04 PARDHASARATHI CEMENTS
242

F05 KCPLTD
F06 PANYAM CEMENTS
F07 COROMANDALCEMENTS
F08 PRIYADARSHINI CEMENTS
F09 SUVARNA CEMENTS
F10 HEMADRI CEMENTS
F11 SAGAR CEMENTS
F12 ANNAPURNA CEMENTS
F13 CCI, HYDERABAD
F14 ASSOCIATED CEMENT COMPANY
F99 OTHER CEMENT SUPPLIERS
G01 NTPC
G02 NEYELI LEGNITE CORP
G03 NUCLEAR POWER CORPORATION
G04 MPEB BHOPAL
G05 MSEB BOMBAY
G06 TNEB MADRAS
G07 A.P. GAS POWER CORPN
G08 Power Grid Corporation of India Ltd.
G09 KERALA STATE ELECTRICITY BOARD
G12 GRID CORPORATION OF ORISSA LTD
G50 SPECTRUM POWER GENERATION LTD
G51 A.P.S.R.T.C.
G52 WEIZMANNLTD
G53 VISAKHAPATNAM STEEL PLANT
G99 OTHER POWER PURCHASE PAYEES
H01 SBI CAPITAL MARKETS
H02 BOARD BONDS / DEBENTURES
H03 VOLUNTARY LOANS
H08 CEANEWDELHI
H09 COMMERCIAL TAX OFFICER
H10 OSMANIA UNIVERSITY
H11 GOVERNMENT OF INDIA
H12 SYNERGY FINANCE
H13 KLEN AND MARSHALL
H14 UD AY FINANCE
H15 CUSTOMS OFFICER
H16 LAKSHMI PORCELLAINS LTD .
H17 RITES
H18 CMC
H19 INSURANCE COMPANIES
H20 M/s Automotive Manufacturers Ltd,Sec'bad
H21 M/s Mahindra&Mahindra Ltd.,Hyd'bad
H98 FOREIGN SUPPLIERS
H99 OTHER MISC. SUPPLIERS

243

List of Code Numbers allotted to Units

UNIT
CODE
0100
0101
0102
0102
0103
0120
0121
0121
0121
0121
0122
0122
0122
0122
0122
0122
0123
0123
0123
0123
0123
0123
0124
0124
0124
0124
0200
0202
0203
0220
0220
0220
0221
0221
0221
0221
0221
0221
0221
0221
0222
0222
0222
0222
0222
0222
0222
0222

UNIT NAME

SE/OPERATION/SRIKAKULA
M
DE/MRT/SKL
DE/OPERATION/
DE/OPERATION/
DE/OPERATION/TEKKALI
SAO/HT/ SRIKAKULAM
AAO / ERO /SRI KAKULAM ( T )
AAO /ERO/ SRIKAKULAM (T)
AAO / ERO / SRIKAKULAM ( T )
AAO / ERO / SRIKAKULAM ( T )
AAO/ERO/Palakonda
AAO/ERO/Palakonda
AAO/ERO/Palakonda
AAO/ERO/Palakonda
AAO/ERO/Palakonda
AAO/ERO/Palakonda
AAO/ERO/KASIBUGGA
AAO / ERO / KAS I BUGG A
AAO / ERO / KAS I BUGGA
AAO/ERO/KASIBUGGA
AAO/ERO/KASIBUGGA
AAO / ERO / KAS I BUGGA
AAO/ERO/TKL
AAO/ERO/TKL
AAO/ERO/TKL
AAO/ERO/TKL
SE/OPN/VIZIANAGARAM
DE/OPERATION/VIJAYANAGA
RA
DE/OPERATION/BOBBILI
SAO/HT/VZM
SAO/HT/VZM
SAO/HT/VZM
AAO / ERO / VI Z I ANAGARAM
AAO/ERO/VIZIANAGARAM
AAO/ ERO/ VI ZIANAGARAM
AAO/ERO/VIZIANAGARAM
AAO/ERO/VIZIANAGARAM
AAO/ERO/VIZIANAGARAM
AAO/ERO/VIZIANAGARAM
AAO/ERO/VIZIANAGARAM
AAO/ERO/BOBBILI
AAO/ERO/BOBBILI
AAO/ERO/ BOBBILI
AAO/ERO/BOBBILI
AAO/ERO/BOBBILI
AAO/ERO/BOBBILI
AAO/ERO/BOBBILI
AAO/ERO/BOBBILI

BANK BANK
CODE NAME

BRANC
H CODE

BRANCH
LOCATION
SRIKAKULAM

ABK

513

3
2
3
3
3
2
2
2
2
3
2
3
2
2
2
2
2
2
2
2
2
2
2
2
2
3
2
3
3
5
2
2
2
2
2
2
2
2
2
2
2
2
2
2
3
3
2

ABK
SBI
ABK
ABK
ABK
SBI
SBI
SBI
SBI
ABK
SBI
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
' SBI
SBI
SBI
SBI
SBI
SBI
ABK
SBI
ABK
ABK
IOB
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
ABK
ABK
SBI

513
919
513
562
513
1012
753
2785
919
439
2726
466
2805
6636
766
964
1006
2749
983
1441
966
966
753
1441
2749
609
953
50
609
384
953
2704
1004
1007
953
1458
2768
1005
1673
766
895
767
914
2752
40
34
2785

244

SRIKAKULAM
SRIKAKULAM
SRIKAKULAM
TEKKALI
SRIKAKULAM
AMUDALAVALASA
NARSANNAPET
PONDURU
SRIKAKULAM
Palakonda
HIRAMANDALAM
RAJAM
VEERAGHATTA
M
KOTTURU
PALAKONDA
SOMPETA
PALASA
KOTABOMMALI
ICHAPURAM
PATHAPATNAM
TEKKALI
TEKKALI
NARSANNAPETA
PATHAPATNAM
KOTABOMMALI
Vizianagaram
VI ZIANAGARAM
BOBBILI
VIZIANAGARAM
VIZIANAGARAM
VIZIANAGARAM
CHITTIVALASA
VIZ I ANAGARAM
BHIMILI
VIZ I ANAGARAM
GAJAPATHINAGA
RA
NELLIMARLA
SRUNGAVARAPUKO
KOTHAVALASA
PALAKONDA
PARVATHIPURA
CHEEPURUPALLI
SALURU
KURUPAM
BELAGAM
BALIJIPETA
PONDURU

0222
0222
0222
0223
0223
0223
0223
0223
0300
0301
0302
0303
0304
0304
0305
0305
0306
0320
0321
0321
0321
0321
0321
0321
0322
0322
0322
0322
0322
0323
0323
0323
0324
0324
0324
0324
0324
0324
0325
0325
0325
0325
0325
0325
0325
0325
0325
0400
0401
0402
0403
0403
0404
0405
0406

AAO/ERO/BOBBILI
AAO/ERO/BOBBILI
AAO/ERO/BOBBILI
AAO/ERO/RL/VZM
AAO/ERO/RL/VZM
AAO/ERO/RL/ VZM
AAO/ERO/RL/VZM
AAO/ERO/RL/VZM
SE/OPERATION/VISAKHAPA
DE/MRT /VISAKHAPATNAM
DE/OPN/ZONE I / VSP
DE/TL&SS/GAJUWAKA
DE/OPERATION/ANAKAPAL
LI
DE/OPERATION/ANAKAPAL
LI
DE/CONSTN/PADERU
DE/CONSTN/PADERU
DE/ZONE
II/KANCHARAPALEM
S
AO / HT / V I S AKH AP ATN AM
AAO/ERO/VIZAG(E)
AAO/ERO/VIZAG(E)
AAO/ERO/VIZAG(E)
AAO/ERO/VIZAG(E)
AAO/ERO/VIZAG(E)
AAO/ERO/VIZAG(E)
AAO/ERO/V IZAG(W)
AAO/ERO/VIZAG (W)
AAO/ERO/VIZAG(W)
AAO/ERO/VIZAG(W)
AAO/ERO/VIZAG(W)
AAO / ERO / G A JUW AKA
AAO / ERO / G A JUW AKA
AAO / ERO / G A JUWAKA
AAO/ERO/ANAKAPALLI
AAO/ERO/ANAKAPALLI
AAO / ERO / AN AKAP ALL I
AAO / ERO / ANAKAPALLI
AAO / ERO / AN AKAP ALL I
AAO/ERO/ANAKAPALLI
AAO/ERO/NSPM
AAO/ERO/NSPM
AAO/ERO/NSPM
AAO/ERO/NSPM
AAO/ERO/NSPM
AAO/ERO/NSPM
^AO/ERO/NSPM
AAO/ERO/NSPM
AAO/ERO/NSPM
SE/OPERATION/RAJAHMUN
DRY
DE
/ MRT / RA JAHMUN DRY
DE/OPERATION/RAJAHMUN
DRY
DE/OPERATION/KAKINADA
DE/OPERATION/KAKINADA
DE/OPERATION/
AMALAPURAM
DEE/0/R.C.PURAM
DE/0/JAGGAMPETA

2
2
3
2
2
2
2
3
1
1
1
1
1
2
2
1
1
1
1
2
3
1
2
2
1
3
1
2
2
3
3
3
2
2
2
2
3
2
2
2
2
2
2
2
2
2
2
1
1
1
3
1
1
2
2
245

SBI
SBI
ABK
SBI
SBI
SBI
SBI
ABK
SBH
SBH
SBH
SBH
SBH
SBI
SBI
SBH
SBH
SBH
SBH
SBI
ABK
SBH
SBI
SBI
SBH
ABK
SBH
SBI
SBI
ABK
ABK
ABK
SBI
SBI
SBI
SBI
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBH
SBH
SBH
ABK
SBH
SBH
SBI
SBI

2754
820
466
1673
1005
1453
1004
609
282
282
282
282
332
805
805
332
282
282
380
772
109
282
754
952
380
106
282
1007
2704
508
353
175
2778
'255
886
805
152
752
805
255
2778
2792
4721
2751
886
2748
752
339
339
339
303
384
341
907
2731

MAKKUVA
BOBBILI
RAJAM
Kothavalasa
S.Kota
Gajapatinagararo
VZM-Fort
Vizianagaram
VISHAKHAPATNAM
VI SHAKHAPATNAM
VI SHAKHAPATNAM
VISHAKHAPATNAM
ANAKAPALLE
ANAKAPALLI
PADERU
ANAKAPALLI
SURYABAGH,
VIZAG
SURYABHAG
DWARAKANAGAR
A. U. CAMPUS
DABAGARDENS,
SURYABHAG
MAHARANIPETA
VIZAGI.C
DWARAKANAGAR
VISAKHAPATNAM
SURYABHAG
BHIMUNIPATNAM
CHITTIVALASA
SIMHACHALAM
MALKAPURAM
GAZUWAKA
PAYAKARAOPET
CHODAVARAM
NARSIPATNAM
ANAKAPALLI
GAVARAPALEM
YELAMANCHILI
Anakapalli
Chodavaram
Payakaraopeta
S.RAYAVARAM
MAKAVARAPALEM
KOTAVRATLA
Narsipatnam
KOTHAKOTA
Yelamanchili
RA JAHMUN DRY
RAJAHMUNDRY
RAJAHMUNDRY
KAKINADA
KAKINADA
AMALAPURAM
R.C.PURAM,E.G.
JAGGAMPETA

0420

SAO / HT / RAJAHMUNDRY

SBH

0420
0421
0421
0421
0422
0422
0422
0422
0422
0422
0422
0422
0423
0423
0423
0423
0423
0423
0423
0423
0423
0423
0424
0424
0424
0424
0424
0424
0424
0425
0425
0425
0426
0426
0426
0426
0426
0426
0427
0427
0427
0427
0427
0427
0427
0427
0500
0502
0502
0503
0503
0504
0505
0520

S AO / HT / RAJAHMUNDRY
AAO/ERO/RAJAHMUNDRY
AAO / ERO / RA JAHMUNDR Y (
T)
AAO/ERO/RAJAHMUNDRY
AAO/ERO/RAJAHMUNDRY
AAO/ERO/RAJAHMUNDRY
(R)
AAO/ERO/RAJAHMUNDRY
AAO/ERO/RAJAHMUNDRY
(R)
AAO/ERO/RAJAHMUNDRY
AAO/ERO/RAJAHMUNDRY
(R)
AAO/ERO/RAJAHMUNDRY
AAO/ERO/RAJAHMUNDRY
(R)
AAO/ERO/R . C . PURAM
AAO / ERO /R.C. PURAM
AAO / ERO / R . C . PURAM
AAO / ERO / R . C . PURAM
AAO / ERO / R . C . PURAM
AAO/ERO/R. C. PURAM
AAO /ERO /R.C. PURAM
AAO / ERO / R . C . PURAM
AAO / ERO / R. C . PURAM
AAO/ERO/R. C. PURAM
AAO/ ERO/ AMALAPURAM
AAO/ ERO/ AMALAPURAM
AAO / ERO / AMALAPURAM
AAO / ERO / AMALAPURAM
AAO/ ERO/ AMALAPURAM
AAO / ERO / AMALAPURAM
AAO / ERO / AMALAPURAM
AAO / ERO / KAK I NADA
AAO/ERO/KAKINADA
AAO/ERO/KAKINADA
AAO/ ERO /S AMALKOTA
AAO / ERO / S AMALKOTA
AAO/ ERO/ S AMALKOTA
AAO / ERO / S AMALKOTA
AAO / ERO / S AMALKOTA
AAO/ ERO/ S AMALKOTA
AAO / ERO /PI THAPURAM
AAO / ERO / P I THAPURAM
AAO / ERO /PI THAPURAM
AAO / ERO /PI THAPURAM
AAO / ERO / P I THAPURAM
AAO / ERO /PI THAPURAM
AAO/ ERO/ PITHAPURAM
AAO/ ERO/ PITHAPURAM
SE/OPN/ELR
DE/OPERATION/ ELURU
DE/ OPERATION/ ELURU
DE/OPERATION/BHIMAVA
RAM
DE/OPERATION/BHIMAVA
DE/OPERATION/NIDADAV
OLE
DEE/OPN/T
. P. GUDEM
SAO/HT/ELR

2
2
2
1
2
1
2
2
2
2
2
3
3
3
3
2
2
3
3
3
2
3
3
2
2
2
2
2
2
2
3
3
3
2
2
3
2
2
2
2
2
3
3
3
2
2
3
3
1
1
2
3
3
7

SBI
SBI
SBI
SBH
SBI
SBH
SBI
SBI
SBI
SBI
SBI
ABK
ABK
ABK
ABK
SBI
SBI
ABK
ABK
ABK
SBI
ABK
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
ABK
ABK
ABK
SBI
SBI
ABK
SBI
SBI
SBI
SBI
SBI
ABK
ABK
ABK
SBI
SBI
ABK
ABK
SBH
SBH
SBI
ABK
ABK
BOI

246

339
925
904
1424
339
982
339
1424
2693
3173
2794
2787
470
108
305
49
996
907
472
6
440
2711
14
361
2759
1462
910
2730
2688
803
2721
574
303
313
789
2731
651
897
2720
3174
2690
942
144
313
582
1003
2750
123
123
338
410
818
386
550
8664

RAJAHMUNDRY
TANUKU
RAJAHMUNDRY
DOWLESWARAM
RAJAHMUNDRY
KOTHAPETA
RAJAHMUNDRY
DOWLESWARAM
ATREYAPURAM
KORUKONDA
SITANAGARAM
RAJANAGARAM
RAWULAPALEM
DWARAPUDI
K P PURAM
BIKKAVOLU
MANDAPATA
RCPURAM
RAYAVARAM
ALAMURU
PAMARRU
DRAKSHARAM
ANAPARTHI
MALKIPURAM
MUKTESWARAM
MUMMIDIVARA
RAZOLU
JAGANNAPETA
AMBAJIPETA
AMALAPURAM
GOLLAPALAM
TALLAREVU
KAK I NAD A
KIRLAMPUDI
SAMALKOT
JAGG AMP ETA
YELESWARAM
PEDDAPURAM
GMAMIDADA
Sankavaram
ANNAVARAM
TUN I
GOLLAPROLU
KIRLAMPUDI
Uppadakothap
ali
PITHAPURAM
Kotananduru
Eluru
ELURU
ELURU
BHIMAVARAM
BHIMAVARAM
NIDADAVOLU
TADEPALLI
GUDEM
Eluru

0520

SAO/HT/ELR

0520
SAO/HT/ELR
0521
AAO/ERO/T.P.GUDEM
0521
AAO/ERO/T.P.GUDEM
0521
AAO/ERO/T.P.GUDEM
0521
AAO/ERO/T.P.GUDEM
0521
AAO/ERO/T.P.GUDEM
0522
AAO/ERO/T/ELURU
0522
AAO/ERO/T/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0523
AAO/ERO/R/ELURU
0524
AAO/ERO/BHIMAVARAM
0524
AAO/ERO/BHIMAVARAM
0524
AAO/ERO/BHIMAVARAM
0524
AAO/ERO/BHIMAVARAM
0524
AAO/ERO/BHIMAVARAM
0524
AAO/ERO/BHIMAVARAM
0525
AAO/ERO/TANUKU
0525
AAO/ERO/TANUKU
0525
AAO/ERO/TANUKU
0525
AAO/ERO/TANUKU
0526
AAO/ERO/NIDADAVOLE
0526
AAO/ERO/NIDADAVOLE
0526
AAO/ERO/NIDADAVOLE
0526
AAO/ERO/NIDADAVOLE
0526
AAO/ERO/NIDADAVOLE
0526
AAO/ERO/NIDADAVOLE
0526
AAO/ERO/NIDADAVOLE
0527
AAO/ERO/PALACOLE
0527
AAO/ERO/PALACOLE
0527
AAO/ERO/PALACOLE
0527
AAO/ERO/PALACOLE
0527
AAO/ERO/PALACOLE
0527
AAO/ERO/PALACOLE
0527
AAO/ERO/PALACOLE
0600
SE/OPERATION/VIJAYAWADA
0601
DE/MRT/VIJAYAWADA
0602
DE/OPN/TOWN/VJA
0603
DE/OPN/ RURAL/ VJA
0604
DE/OPERATION/MACHILIPATNA
0604
DE/OPERATION/MACHILIPATNA
0605
DEE/OP/GUDIVADA
0606

SBH

338

Main Br.

2
2
2
2
2
2
3
3
3
3
3
3
3
3
3
2
3
2
3
3
3
2
2
2
2
2
3
2
2
2
2
2
3
3
3
2
2
2
2
2
2
2
1
1
1
1
3
2
1
1

SBI
SBI
SBI
SBI
SBI
SBI
AB
K
AB
AB
AB
K
AB
K
AB
K
AB
AB
K
AB
K
SBI
AB
K
SBI
AB
K
AB
AB
K
SBI
SBI
SBI
SBI
SBI
ABK
SBI
SBI
SBI
SBI
SBI
ABK
ABK
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBH
SBH
SBH
SBH
ABK
SBI
SBH
SBH

925
2784
2763
2718
922
2735
123
468
123
45
107
148
981
706
328
2708
719
1002
58
580
516
2734
1440
818
925
892
17
2782
778
860
2707
273
3
355
824
386
1737
892
818
2686
885
2757
2713
169
169
169
169
346
874
331
169

1
1
2
3

SBH
SBH
SBI
ABK

169
169
578
158

TANUKU
PIPPARA
NALLAJARLA
GANAPAVARAM
TPGUDEM
KAIKARAM
POWERPETA
RRPETA
ELURUMAIN
BHIMADOLU
D W ARAKAT I
RUMALA
GUNDUGOLANU
T . NARSAPURAM
ASHOKNAGAR
KKOTA
DHARMAJIGUDEM
A. S.Nagar , ELR
CHINTALAPUDI
BHIMULAPURAM
UNDI
SRUNGAVRIKSHAM
JUWALAPALEM
AKIVEEDU
BHIMAVARAM
TANUKU
PALAKOLE
ATTILI
PENUGONDA
POLAVARAM
KOWURU
DEVARAPALLI
JANGAREDDYGUDE
M
TALLPUDI
KOYYALAGUDEM
NIDADAVOLU
Martair
PALAKOL
BHIMAVARAM
Achanta
NARSAPURAM
MOGALTUR
ELAMANCHLI
VI JAYAWADA
VIJAYAWADA
VIJAYAWADA
VIJAYAWADA
MACHILIPATNAM
MACHILIPATNAM
GUDIVADA
G ANGH I N AGAR /
VJA
GANDHINAGAR
GANDHINAGAR
PATAMATA
GUNADALA

DEE/EHT/L&SS/GUNADALA/VJA

0620
SAO/HT/VIJAYAWADA
0621
AAO/ERO
I/LABBIPETA/VJA
0621
AAO/ERO
0621
AAO/ERO
I/LABBIPETA/VJA

247

Eluru

0621
0622
0622
0623
0623
0623
0623
0623
0623
0624
0624
0624
0624
0624
0624
0625
0625
0625
0625
0625
0625
0625
0625
0625
0626
0626
0626
0626
0626
0626
0626
0626
0626
0626
0627
0627
0627
0627
0627
0627
0627
0627
0628
0628
0628
0628
0628
0629
0629
0629
0629
0629
0630
0630
0630

AAO/ERO
I/LABBIPETA/VJA
AAO/ERO II/VJA -2
AAO/ERO II/VJA -2
AAO/ERO /VJA RURAL
AAO/ERO/VJA RURAL
AAO/ERO /VJA RURAL
AAO/ERO/VJA RURAL
AAO/ERO/VJA RURAL
AAO/ERO/VJA RURAL
AAO/ERO/NANDIGAMA
AAO/ERO/NANDIGAMA
AAO/ERO/NANDIGAMA
AAO/ERO/NANDIGAMA
AAO/ERO/NANDIGAMA
AAO/ERO/NANDIGAMA
AAO/ERO/GUDIVADA
AAO / ERO / GUD I VAD A
' AAO/ERO/GUDIVADA
AAO/ERO/GUDIVADA
AAO/ERO/GUDIVADA
AAO/ERO/GUDIVADA
AAO/ERO/GUDIVADA
AAO/ERO/GUDIVADA
AAO/ERO/GUDIVADA
AAO/ERO/NUZVI D
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/NUZVID
AAO/ERO/MACHILIPATNA
M
AAO/ERO/MACHILIPATNA
M
AAO/ERO/MACHILIPATNA
M
AAO/ERO/MACHILIPATNA
M
AAO/ERO/MACHILIPATNA
M
AAO/ERO/MACHILIPATNA
AAO/ERO/MACHILIPATNA
M
AAO/ERO/MACHILIPATNA
AAO/ERO/GRC/VJA
(closed)
AAO/ERO/GRC/VJA
(closed)
AAO/ERO/GRC/VJA
(closed)
AAO/ERO/GRC/VJA
AAO/ERO/GRC/VJA
AAO /Sub - ERO / P AMARRU
AAO/Sub-ERO/PAMARRU
AAO/Sub-ERO/PAMARRU
AAO/Sub-ERO/PAMARRU
AAO/Sub-ERO/PAMARRU
AAO/SubERO/Challapalli
AAO/SubERO/Challapalli
AAO/SubERO/Challapalli

ABK

2
3
1
2
2
2
2
2
2
2
2
2
1
4
2
3
2
2
2
2
2
2
2
4
2
4
2
2
2
3
3
2
2
2
3
3
2
3
3
3
3
2
2
1
2
2
3
3
2
2
2
3
3
3

SBI
ABK
SBH
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBH
SYB
SBI
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SYB
SBI
SYB
SBI
SBI
SBI
ABK
ABK
SBI
SBI
SBI
ABK
ABK
SBI
ABK
ABK
ABK
ABK
SBI
SBI
SBH
SBI
SBI
ABK
ABK
SBI
SBI
SBI
ABK
ABK
ABK

248

553
3526
145
169
1881
2798
1410
783
578
882
1881
4826
2781
170
3344
2736
600
1346
1408
841
2776
1184
2758
1461
3344
794
3345
2717
2798
889
3
200
783
4699
811
36
74
874
525
376
427
143
889
841
169
874
882
600
393
2776
1408
3172
143
79
376

SURYARAOPETA
KOTHAPETA
GOVERN ERP ETA
GANDHINAGAR
IBRAHIMPATNAM
Telaprolu
KANKIPADU
Gannavarara
PATAMATA
NANDIGAMA
Ibrahimpatnam
KANCHIKACHERLA
PENUGANCHIPROL
JAGGAIAHPET
KONDAPALLI
KALIDINDI
VEERANKILOCK
KORUKOLLU
VUYYUR
GUDIVADA
PAMARRU
KAIKALURU
MUDINEPALLI
GUDLAVALLERU
Kondapalli
TIRUVUR
VISSANNAPETA
GAMPALAGUDEM
TELAPROLU
NUZIVEEDU
AGIRIPALLE
HANUMANJUNCTIO
N
GANNAVARAM
AKKIREDDIGUDEM
AVANIGADDA
BANTUMILLI
CHALLAPALLI
MACHILIPATNAM
SRIKAKULAM
NAGAYALANKA
PEDANA
GHANTASALA
Nuzvid
Gudivada
Vijayawada
Machil ipatnam
Nandigama
Veer anki lock
NIDUMOLU
Pamarru
Vuyyuru
KUCHIPUDI
GANTASALA
CHALLAPPLY
NAGAYALANKA

0630
0630
0630
0630
0631
0631
0631
0700
0701
0702
0702
0703
0703
0704
0704
0704
0706
0720
0721
0721
0722
0722
0722
0722
0722
0722
0723
0723
0723
0723
0724
0724
0724
0724
0724
0724
0725
0725
0725
0725
0725
0726
0726
0726
0726
0727
0727
0727
0727
0727
0727
0727
0727
0727
0727
0727

AAO/SubERO/Challapalli
AAO/SubERO/Challapalli
AAO/SubERO/Challapalli
AAO/SubERO/Challapalli
AAO / ERO / I BRAHIMPATNAM
AAO / ERO / IBRAHIMPATNAM
AAO / ERO / I BRAHIMPATNAM
SE/OPN/GNT
DEE/MRT/GUNTUR
DE /OPERATION/ GUN TUR
DE/OPERATION/GUNTUR
DE/OPERATION/TENALI
DE/OPERATION/TENALI
DE/ OPERATION
DE/OPERATION/NARASARAO
PETOPERATION
DE/
/NARASARAOPET
DEE/O/MACHERLA
SAO/HT/GUNTUR
AAO/ERO/GUNTUR TOWN
AAO/ERO/GUNTUR TOWN
AAO/ERO/GUNTUR RURAL
AAO/ERO/GUNTUR RURAL
AAO/ERO/GUNTUR RURAL
AAO/ERO/GUNTUR RURAL
AAO/ERO/GUNTUR RURAL
AAO/ERO/GUNTUR RURAL
AAO / ERO / B AP ATLA
AAO/ERO/BAP ATLA
AAO / ERO / BAP ATLA
AAO / ERO / B AP ATLA
AAO / ERO / REPALE
AAO/ERO/REPALLE
AAO /ERO/ REPALLE.
AAO / ERO / REPALLE
AAO/ERO/REPALLE
AAO / ERO / REPALLE
AAO/ERO/TENALI
AAO/ERO/TENALI
AAO/ERO/TENALI
AAO/ERO/TENALI
AAO / ERO / TENALl
AAO/ERO/NARASARAOPET
AAO/ERO/NARASARAOPET
AAO/ERO/NARASARAOPET

3
3
2
2
2
2
4
3
3
3
1
3
1
2
2
2
2
6
3
3
3
3
3
3
2
2
2
2
2
2
3
2
1
2
3
2
2
2
3
2
3
2
2
2

ABK
ABK
SBI
SBI
SBI
SBI
SYB
ABK
ABK
ABK
SBH
ABK
SBH
SBI
SBI
SBI
SBI
CBI
ABK
ABK
ABK
ABK
ABK
ABK
SBI
SBI
SBI
SBI
SBI
SBI
ABK
SBI
SBH
SBI
ABK
SBI
SBI
SBI
ABK
SBI
ABK
SBI
SBI
SBI

525
393
811
3172
4826
1881
3344
314
314
150
171
555
349
884
1195
3726
847
101
314
150
150
436
551
9
1011
3175
815
1460
2700
5642
153
2697
8501
911
829
3430
2745
2701
10
2712
555
3726
780
884

SRIKAKULAM
NIDUMOLU
AVANIGADDA
KUCHIPUDI
KANCHIKACHARL
IBRAHIMPATNAM
KONDAPALLY
Koretipadu,GNT
KORITIPADU
GUNTUR
GUNTUR
TENALl
TENALl
NARASARAOPETA
CHILUKALURIPE
TA
EDLAPADU
Macherla
ASHOKNAGAR
KORITEPADU
GUNTUR (M.BR)
GUNTUR (M.BR)
PRATHIPADU
TADIKONDA
AMARAVATHI
MANGALAGIRI
MANDADAM
BAPATLA
PONNUR
CHANDOLE
Varagani , Gnt . Dt
GULLAPALLI
BHATTIPROLU
VELLATURU
REPALLE
Kanagala
Nizampatnam
KOLLURU
CHEBROLE
AMRUTHALURU
DUGGIRALA
TENALl
YEDLAPADU
VINUKONDA
NARASARAOPET

AAO/ERO/NARASARAOPET
AAO/ ERO/ SATTENAPALLI
AAO/ ERO / SATTENAPALLI
AAO/ ERO/ SATTENAPALLI
AAO /ERO /SATTENAPALLI
AAO / ERO / S ATTENAPALLI
AAO / ERO /S ATTENAPALLI
AAO/ ERO/ SATTENAPALLI
AAO/ ERO/ SATTENAPALLI
AAO /ERO /SATTENAPALLI
AAO /ERO/ SATTENAPALLI

2
2
2
2
3
2
1
2
2
2
2

SBI
SBI
SBI
SBI
ABK
SBI
SBH
SBI
SBI
SBI
SBI

1195
1010
2706
2741
431
2742
440
3427
2783
5730
915

CHILAKALURIP
MACHERLA
ET
DACHEPALLI
KAREMPUDI
PHIRANGIPURA
M
PEDAKAREMPUDI
MEDIKONDURU
KROSURU
PIDUGURALLA
BELLAMKONDA
SATTENAPALLI

AAO / ERO / S
ATTENAPALLI

2
249

SBI

1022

GURAZALA

0728
0728
0728
0728
0729
0800
0800
0801
0801
0802
0802
0803
0804
0820
0820
0821
0821
0822
0822
0822
0822
0822
0822
0822
0822
0822
0822
0822
0822
0822
0822
0822
0823
0823
0823
0823
0823
0823
0823
0823
0823
0824
0824
0824
0824
0824
0824
0825
0825
0825
0825
0825
0826
0826

AAO/ ERO/ GURAZALA

AAO / ERO / GURA Z ALA
AAO / ERO / GURA Z ALA
AAO/ERO/GURAZALA
AAO/Sub-ERO/Mangalagiri
SE/OPERATION/NELLOR
E OPERATION/
SE/
DE/ TRANS /NELLORE
DE/TRANS/NELLORE
DE/ OPERATION
DE/OPERATION/NELLOR
E
DE/OPERATION/KAVAL
DE/OPERATION/GUDUR
SAO/HT/NELLORE
SAO/HT/NELLORE
AAO/ERO/TOWN/NELLO
RE /ERO /TOWN
AAO
/NELLORE
AAO/ERO/RURAL/NELLO
RE
AAO/ERO/RURAL/NELL
ORE
AAO/ERO/RURAL/NELL
ORE
AAO / ERO /RURAL/
AAO / ERO / RURAL/
NELLORE
AAO
/ ERO / RURAL/
NELLORE
AAO/
ERO./ RURAL/
AAO / ERO / RURAL/ N
ELLORE
AAO
/ ERO / RURAL/
AAO / ERO / RURAL/
NELLORE
AAO/ERO/RURAL/NELLO
RE
AAO/ERO/RURAL/NELLO
RE / ERO/ RURAL/
AAO
AAO / ERO / RURAL / N
ELLORE
AAO / ERO / RURAL /
NELLORE
AAO/ERO/KAVALI
AAO/ERO/KAVALI
AAO / ERO / KAVALI
AAO/ERO/KAVALI
AAO/ERO/KAVALI
AAO/ERO/KAVALI
AAO / ERO / KAVAL I
AAO/ERO/KAVALI
AAO/ERO/KAVALI
AAO/ERO/GUDUR
AAO/ERO/GUDUR
AAO/ERO/GUDUR
AAO/ERO/GUDUR
AAO/ERO/GUDUR
AAO/ERO/GUDUR
AAO/ERO/NAIDUPET
AAO/ERO/NAIDUPET
AAO/ERO/NAIDUPET
AAO/ERO/NAIDUPET
AAO/ERO/NAIDUPET
AAO/ERO/KOVUR
AAO/ERO/KOVUR

2
2
2
2
2
4
1
4
1
1
4
1
2
3
4
4
3
3
4
4
4
4
4
2
4
2
2
2
2
2
2
2
4
2
3
2
2
1
4
3
4
4
2
2
4
3
2
2
2
2
4
4
4
4

250

SBI
SBI
SBI
SBI
SBI
SYB
SBH
SYB
SBH
SBH
SYB
SBH
SBI
ABK
SYB
SYB
ABK
ABK
SYB
SYB
SYB
SYB
SYB
SBI
SYB
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SYB
SBI
ABK
SBI
SBI
SBH
SYB
ABK
SYB
SYB
SBI
SBI
SYB
ABK
SBI
SBI
SBI
SBI
SYB
SYB
SYB
SYB

1022
2706
1010
2741
1011
3460
327
3460
327
327
3460
351
843
384
3460
3460
384
384
3465
3467
3472
3460
3468
6112
3488
3238
3353
843
3719
3722
3921
5815
3464
3177
64
858
798
351
3470
118
3471
3468
843
6112
3466
614
2811
969
843
773
3463
3469
3471
3464

Gurazala
Dachepalli
Macherla
Karampudi
Mangalagiri
NELLORE
NELLORE
NELLORE
NELLORE
NELLORE
NELLORE
KAVALI
GUDUR
NELLORE
NELLORE
NELLORE
NELLORE
NELLORE
ATMAKUR
PODALAKUR
BUCHIREDDIPALE
NELLORE
RAPUR
MANUBOLE
KODUR
KALUVOYA
INDUKURIPETA
GUDURU
MUTHUKURU
THOTAPALLIGUDU
MYPADU
SOMASILA
ALLUR
VINJAMURU
BITRAGUNTA
KAVALI
KOWUR
KAVALI
UDAYAGIRI
DUTTALURU
VIDAVALUR
RAPUR
GUDUR
MANUBOLE
KOTA
VAKADU
VIDYANAGAR
VENKATAGIRI
GUDUR
SULLURPETA
NAIDUPETA
TADA
Vidavaluru
Allur

0826
0826
0827
0900
0902
0902
0903
0904
0920
0921
0921
0921
0921
0 9 21
09 21
0922
09 22
09 22
09 2 2
09 22
09 2 2
09 2 2
092 2
0922
09 2 2
09 22
092 2
0922
0923
0923
0923
0923
0923
0923
0923
0924
0924
0924
09 24
0924
092 5
0925
0925
0925
0926
09 2 6
092 6
0927
1000
1001
1 0 02
1003
1004
1020
1020

AAO/ERO/KOVUR
AAO/ERO/KOVUR
AAO/Sub ERO/VENKATAGIRI
SE/OPN/ONGOLE
DE/OPERATION/ONGOLE
DE/OPERATION/ONGOLE
DE/OPERAT ION/MARKAPUR
DE/OPN/KANIGIRI
SAO/HT/ONGOLE
AAO/ERO/T/ONGOLE
AAO/ERO/T/ONGOLE
AAO/ERO/T/ONGOLE
AAO/ERO/T/ONGOLE
AAO / ERO / T / ONGOLE
AAO/ERO/T/ONGOLE
AAO /ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO / ERO / RURAL / ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL,ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/RURAL/ONGOLE
AAO/ERO/CHIRALA
AAO/ERO/CHIRALA
AAO/ERO/CHIRALA
AAO/ERO/CHIRALA
AAO/ERO/CHIRALA
AAO/ERO/CHIRALA
AAO/ERO/MARKAPUR
AAO / ERO / MARKAPUR
AAO/ERO/MARKAPUR
AAO/ERO/MARKAPUR
AAO/ERO/MARKAP UR
AAO/ERO/MARKAPUR
AAO/ERO/PODI LI
AAO/ERO/PODILI
AAO/ERO/PODIL I
AAO/ERO/PODILI
AAO/ERO/Singarkyakonda
AAO/ERO/Singarayakonda
AAO/ERO/Singarayakonda
AAO/SUB ERO/KANDUKURU
SE/OPERATION/ANANTAPUR
D E / MRT / ANANTPUR
OPERATION/ANANTAPUR
OPERATION/ HINDUPUR
DE/OPERATION/GOOTY
SAO/HT/ANANTHAPUR
SAO/HT/ANANTHAPUR

2
4
2
1
3
2
2
2
1
3
2
3
3
3
2
4
4
4
2
2
2
2
2
4
2
2
3
2
3
2
2
2
2
2
2
2
2
2
2
2
4
2
2
2
4
2
2
2
2
2
2
2
2
2
5

- 251 -

SBI
SYB
SBI
SBH
ABK
SBI
SBI
SBI
SBH
ABK
SBI
ABK
ABK
ABK
SBI
SYB
SYB
SYB
SBI
SBI
SBI
SBI
SBI
SYB
SBI
SBI
ABK
SBI
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SYB
SBI
SBI
SBI
SYB
SBI
SBI
SBI
SBI
SB
SBI
SBI
SBI
SBI
IOB
1 1 7 5

798
3472
969
488
400
890
873
959
488
78
890
556
655
581
2796
3672
3661
3641
4916
4626
2796
268
3176
3678
890
854
232
751
232
7432
603
3237
1430
1009
959
5878
2815
788
873
3641
6959
268
5878
3661
4916
854
854
806
806
806
806
845
976
806
1281

Kovur
Buchi
Venkatagiri
ONGOLE
ONGOLE
ONGOLE
MARKAPUR
Kanigiri
ONGOLE
CHIMAKURTHY
THIMMASAMUDRAM
YEDANAPUDI
UPPUGUNDUR
TANGUTURU
TANGUTURU
SINGARAYAKONDA
DARSI
ULVAPADU
VALAPARLA
TANGUTUR
PODILI
MARTURU
VELIGANDLA
ONGOLE
KANDUKURU
INKOLLU
PARCHURU
Chinaganjam
KARAMCHEDU
CHIRALA
KANIGIRI
PAMUR
YERRAGONDAPALEM
GIDDALUR
MARKAPUR
Darsi
Kanigiri
Podili
Pamur
YERRAGONDAPALEM
GIDDALUR
MARKAPUR
CUMBUM
Darsi
Kanigiri
Podili
Pamur
Singarayakonda
ANANTHAPUR
ANANTHAPUR
ANANTHAPUR
HINDUPUR
GOOTY
ANANTHAPUR
ANANTHAPUR

1021
1021
1021
1021
1021
1021
1022
1023
1023
1023
1023
1024
1025
1024
1024
1024
102 5
1025
102 5
1025
1026

1026
102 6
1027
1027
1028
1028
1028
1028
1029
1029
1029
1029
1029
103 0
103 0
1031
1100
1102
1102
1103
1104
1120
112 0
1121
1121
1121
1121
1121
1121
1121
1122
1122
112 2
1122

AAO/ERO/ANANTAPUR
AAO/ERO/ANANTAPUR
AAO/ERO/ANANTAPUR
AAO/E RO/ANANTAPUR
AAO/RO/ANANTAPUR
AAO/ERO/DHARMAVARAM.
AAO/ERO/DHARMAVARAM.
AAO/ERO/TADIPATRI
AAO/ERO/TADIPATRI
AAO/ERO/TADIPATRI
AAO/ERO/TADIEATRI
AAO/ERO/GUNTAKAL
AAO/ERO/GUNTAKAL
AAO/ERO/GUNTAKAL
AAO/ERO/GUNTAKAL
AAO/ERO/GUNTAKAL
AAO/ERO/RAYADURG
AAO/ERO/ RAYADURG
AAO/ERO/RAYADURG
AAO/ERO/RAYADURG
AAO/ERO/PENUKONDA
AAO/ERO/PENUKONDA
AAO/ERO/PENUKONDA
AAO/ERO/SUB-ERO/KADIRI
AAO/ERO/SUB-ERO/KADIRI
AAO/ERO/HINDUPUR
AAO/ERO/HINDUPUR
AAO/ERO/HINDUPUR
AAO/ERO/HINDUPUR
AAO/ERO/RL/ATP
AAO/ERO/RL/ATP
AAO/ERO/RL/ATP
AAO/ERO/RL/ATP
AAO/ERO/RL/ATP
AAO/SubERO/MADAKASIRA
AAO/SubERO/MADAKASIRA
AAO/SUB-ERO/KALYANDURG
SE/OPERATION/KURNOOL
DE/OPERATION/KURNOOL
DE/OPERATION/KURNOOL
DE/OPERATION/NANDYAL
DE/OPERATION/ADONI
SAO/HT/KURNOOL
SAO/HT/KURNOOL
AAO/ERO/KURNOOL
AAO/ERO/KURNOOL
AAO/ERO/KURNOOL
AAO/ERO/KURNOOL
AAO/ERO/KURNOOL
AAO/ERO/KURNOOL
AAO/ERO/KURNOOL
AAO/ERO/DHONE
AAO/ERO/DHONE
AAO/ERO/DHONE
AAO/ERO/DHONE

2
4
2
4
2
2
2
3
2
2
4
2
2
3
2
2
2
2
2
2
2
2
2
4
2
2
2
2
4
4
2
2
2
2
4
2
2
2
2
1
2
2
2
4
2
3
3
2
2
2
2
2
2
2
2

SBI
SYB
SBI
SYB
SBI
SBI
SBI
ABK
SBI
SBI
SYB
SBI
SBI
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SYB
SBI
SBI
SBI
SBI
SYB
SYB
SBI
SBI
SBI
SBI
SYB
SBI
SBI
SBI
SBI
SBH
SBI
SBI
SBI
SYB
SBI
ABK
ABK
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
8 8 3

2766
3127
2737
3465
806
2786
250
422
976
923

NARPALA
ATMAKUR
KALLURU
ATMAKUR
ANANTHAPUR
PRASANTANILAYAM
DHARMAVARAM
PAMIDI
GOOTY
TADIPATRI

3125
946
976
422
2804
957
1318

YADIKI
URAVAKONDA
GOOTY
PAMIDI
VAJRAKARUR
GUNTAKAL
KALYANDURGA
RAYRAYADURGA

960
2738
5656
339
2786
790
3128
849
2722
251
845
3130
3465
2736
2737
2766
806
313
251
1318
866
866
492
883
801
886
1370
1743
515
320
2725
1023
866
8185
2779
984
1179
2807

KANEKAL
KAMBADUR
KOTHACHERUVU
PUTTAPARTHY
PENUKONDA
MUDIGUBBA
KADIRI
GORANTLA
MADAKASIRA
hindupur
AMARAPURAM
Atmakur
Naroaka
Kalluru
Narpala
Anantapur
Amarapuram
Madakasira, ATP
KALYANDURG
MAIN Br KURNOOL
KURNOOL
KURNOOL
NANDYAL
ADONI
MAIN BR KURNOOL
Bastian Rd. KNL
KODUMURU
SRISAILAM
KURNOOL
GUDURU
NADIKOTKUR
KURNOOLMAIN
KURNOOLBAZAR
PEAPALLY
KOYALAKUNTLA
BENAGANAPALLY
VELDURTHI

_
- 252 -

1122
1122
1122
1123
1123
1123
1123
1123
1123
1123
1124
1124
1124
1124
1124
1124
1124
1125
1125
1125
1125
1125
1125
1125
1125
1126
1126
1126
1126

1126
1127
1127
1127
1127
1128
1128
1128
1128
1129
1200
1201
1232
1233
1204
1120
1120
1221

1221
1221

1221
1222
_1222
1222
1222
1222

AAO/ERO/DHONE
AAO/ERO/DHONE
AAO/ERO/DHONE
AAO/ERO/ADONI
AAO/ERO/ADONI
AAO/ERO/ADONI
AAO/ERO/ADONI
AAO/ERO/ADONI
AAO/ERO/ADONI
AAO/ERO/ADONI
AAO/ERO/NANDYAL
AAO/ERO/NANDYAL
AAO/ERO/NANDYAL
AAO/ERO/NANDYAL
AAO/ERO/NANDYAL
AAO/ERO/NANDYAL
AAO/ERO/NANDYAL
AAO/ERO/R/KNL
AAO/ERO/R/KNL
AAO/ERO/R/KNL
AAO/ERO/R/KNL
AAO/ERO/R/KNL
AAO/ERO/R/KNL
AAO/ERO/R/KNL
AAO/ERO/R/KNL
AAO/ERO/YMGR
AAO/ERO/YMGR
AAO/ERO/YMGR
AAO/ERO/YMGP
AAO/ERO/YMGR
AAO/ERO/ALG
AAO/ERO/ALG
AAO/ERO/ALG
AAO/ERO/ ALG
AAO/ERO/Banaganapalli
AAO/ERO/Banaganapalli
AAO/ERO/Banaganapalli
AAO/ERO/Banaganapalli
AAO/ERO/Pattikonda
SE/OPERATION/CUDDAPAH
DE/MRT/CUDDAPAH
DE/OPERATION/CUDDAPAH
DE/OPERATION/PRODDUTUR
DE/O/RAJAMPET
SAO/HT/CUDDAPAH
SAO/HT/CUDDAPAH
AAO/ERO/CUDDAPAH
AAO/ERO/CUDDAPAH
AAO/ERO/CUDDAPAH
AAO/ERO/CUDDAPAH
AAO/ERO/RAJAMPET
AAO/ERO/RAJAMPET
AAO/ERO/RAJAMPET
AAO/ERO/RAJAMPET
AAO / ERO / RA J AMEPET
- 253 -

2
2

2
2
2
2

2
2
2
4
4
2
2
2
2
2
2
2
2
3
2
4
4
4
2

2
2
2
2
2
4
2
2
2
2

2
2
2
2
2

2
2
2

5
2
2
2
4
4

2
2
2
2
2

SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SYB
SYB
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
ABK
SBI
SYB
SYB
SYB
SBI
SBI
SBI
SBI
SBI
SBI
SYB
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
IOB
SBI
SBI
SBI
SYB
SYB
SBI
SBI
SBI
SBI
SBI

834

2696
2770
955

2747
801
981
779

3733
2755
3377
3383
2777
784
2699
986
883
986

1023
2743
786

2725
3386
3388
3370
2755
2747
3733
981
955

2699
3377
1179
784
984

1179
2770
2777
981
830
830
830
901
905

1256
830

2702
830

3195
253
905

3880
3732
2764
2753

DHONE
BETHAMCHERLA
OWK
YEMMIGANURU
KOSIGI
ADONI
PATHIKONDA
ALURU
GONEGUNDLA
MANTRALAYAM
SIRIVELLA
VELGODU
PANYAM
ALLAGADDA
CHAGALLAMARRI
ATMAKUR
NANDYALA
Atmakur
Nandikotkur
Kodumur
Pamulapadu,KNL
Gudur
Orvakal,KNL
Pagidyala,KNL
Bastian Rd. KNL
Mantralayam
Kosigi
Gonagandla
Pathikonda
Yemmiganur
Chagalamarri
Sirvella
Banaganapalli
Allagadda
Koilkuntla
BANAGANAPALLE
Owk
PANYAM
Pattikonda
CUDDAPAH
CUDDAPAH
CUDDAPAH
PRODDATUR
Rajampet
CUDDAPAH
CUDDAPAH
CHENNUR
CUDDAPAH
KHAJIPETA
KHAJIPET
RAJAMPETA
CHITVEL
VONTIMITTA
NANDALUR
MADAVARAM

1222
1222
1222
1223
12 23
122 3
1223
1223
1224
1224
1224
1225
1225
122 6
1226
122 6
122 6
122 6
13 00
13 00
1301
13 02
1302
13 03
13 04
13 05
1320
132 0
1321
13 21
1321
1321
1322
13 22
13 22
1322
13 22
13 23
13 23
13 23
13 23
13 23
13 23
1323
1324
1324
13 25
1325
1325
1325
1326
1326
1326
1326
1327

AAO/ERO/RAJAMPET
AAO/ERO/RAJAMPET
A A O /E R O / R A J A M P E T
AAO/ERO/PRODDATUR
AAO/ERO/PRODDATUR
AAO/ERO/PRODDATUR
AAO/ERO/PRODDATUR
AAO/ERO/PRODDATUR
AAO/ERO/PULIVENDLA
AAO/ERO/PULIVENDLA
AAO/ERO/PULIVENDLA
AAO/ERO/SUB-E&O/BADVEL
AAO/ERO/SUB-ERO/BADVEL
AAO/SUB-ERO/YRRAGUNTLA
AAO/SUB-ERO/YRfvAGUNTLA
AAO/SUB-ERO/YRRAGUNTLA
AAO/SUB-ERO/YRRAGUNTLA
AAO/SUB-ERO/YRRAGUNTLA
SE/OPERATION/TIRUPATHI
SE/OPERATION/TIRUPATHI
DEE/MRT/TIRUPATHI
DE/OPERATION/TIRUPATHI
DE/OPERATION/TIRUP ATHI
DE/OPERATION/CHITTOOR
DE/OPERATION/PUTTUR
DE/OPERATION/MADANAPALLE
SAO/HT/TIRUPATHI
SAO/HT/TIRUPATHI
AAO/ERO/TIRUPATI
AAO/ERO/TIRUPATI
AAO/ERO/TIRUPATI
AAO/ERO/TIRUPATI
AAO/ERO/CHITTOOR
AAO/ERO/CHITTOOR
AAO/ERO/CHITTOOR
AAO/ERO/CHITTOOR
AAO/ERO/CHITTOOR
AAO/ERO/PAKALA
AAO/ERO/PAKALA
AAO/ERO/PAKALA
AAO/ERO/PAKALA
AAO/ERO/PAKALA
AAO/ERO/PAKALA
AAO/ERO/SRIKALAHASTI
AAO/ERO/SRIKALAHASTI
AAO/ERO/SRIKALAHASTI
AAO/ERO/PALAMANER
AAO/ERO/PALAMANER
AAO/ERO/PALAMANEP
AAO/ERO/PALAMANER
AAO/ERO/MADANAPALLI
AAO / ERO / MAD ANA'P ALLI
AAO/ERO/MADANAPALLI
AAO/ERO/MADANAPALLI
AAO/ERO/PUTTU R
- 254 -

SBI
SBI
SYB
SBI
SYB
SBI
SBI
SBI
SYB
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SYB
SBI
SBH
SBH
SBH
SBI
SBI
SBI
SBI
SBH
SBI
SYB
SBI
SBI
SBI
SBI

2
2

SBI
SBI

1
2
2
2
2
2
2
2
2
2

SBH
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI

SBI

2
2
2
2
2
2
2
2

SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBI

2
2
4
2
4
2
2
2
4
2

2
2
2
2
2
2
2
4
2
1
1
1
2
2
2
2
1
2
4
2
2

9080
1459
3197
3288
3198
977
901

2761
138
989

2809
1381
792

2814
1267
977

2746
3198
933
328
328
328
933
825
580
868
328
933

PENAGALUR
KODUR
PULLAMPETA
DUWUR
MUDDANUR
JAMMALAMADUKU
PRODDUTUR
MYDUKUR
SIMHADRIPURAX
PULIVENDALA
VEMPALLI
SIDDAVATTAM
BUDVEL
YERRAGUNTLA
KAMALAPURAM
JAMMALAMADUGU
KONDAPURAM
MUDDANUR
TIRUPATHI

TIRUPATHI
TIRUPATHI
TIRUPATHI
TIRUPATHI
CHITTOOR
PUTTUR
MADANAPALLI
TIRUPATHI
TIRUPATHI
3172 TIRUCHANUR
3187 TILAKROAD TPT
785
CHANDRAGIRI
933
TIRUPATHI
266
PALAMANERU
1491 PELERU
825
CHITTOOR
8602 CHITTOOR
7083 GREEMSPET
825
CHITTOOR
1491 PILERU
6515 POLAKALA
785
CHANDRAGIRI
6514 PUTALAPAT-TU
2773 PAKALA
2793 SATYAVEEDU
3187 TILAKROADTPT
851
SRIKALAHASTI
266
PALAMANERU
7083 Greemspet
1616 BANGARUPALEM
825
Chittoor
781 VAYALPADU
5406 PUNGANUR
5689 P.T.SAMUDRAM
868
MADANAPALLI
2803 VADAMALPET

13 27
1327
1327
1327
13 27
1327
13 27
1327
1328
1328
1329
1329
13 29
1329
1329
13 30
13 31
14 00
14 2 0
1500
1520
1521
1521
1521
1521
1521
1521
1521
1521
1521
1521
1521
1521
1521
1521
1521
1521
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522
1522

AAO/ERO/PUTTUR
AAO/ERO/PUTTUR
AAO/ERO/PUTTUR
AAO/ERO/PUTTUR
AAO/ERO/PUTTUR
AAO/ERO/PUTTUR
AAO/ERO/PUTTUR
AAO/ERO/PUTTUR
AAO/ERO/PILER
AAO/ERO/PILER
AAO/ERO/NGR
AAO/ERO/NGR
AAO/ERO/NGR
AAO/ERO/NGR
AAO/ERO/NGR
AAO/Sub -E R O / V o y a l p a d
AAO/Sub -E R O / P u n g a n u r
SE/OPERATION/SOUTH/HYD
SAO/HT/O/SOUTH/HYD
SE/O/NORTH/HYDERABAD
SAO/HT/NORTH/HYD
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Amerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Araeerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO I/Ameerpet
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura

2
2

2
2
2
2

2
2
2

2
2
2
2
2
2
2
2
1
7
1
1

2
1
7
4
3
3
10
1
1
1
1
1
1
1
1
1

7
7
7
1
10
1
3
2
6
1
3
1

5
1
1
1
1
1
- 255 -

SBI
SBI
SBI
SBI

5688
7083
3187

SBI
SBI
SBI
SBI
SBI

2762
2793
5811
4724
1491

SBI

781

SBI
SBI
SBI
SBI
SBI
SBI
SBI
SBH
BOI
SBH
SBH
SBI
SBH
BOI
SYB
ABK
ABK
CBK
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
BOI
BOI
BOI
SBH
CBK
SBH

2762
4724
5688
5811
2793

580

781

5406
66

8600
66
66

3607
66
8640
3006
854

218
648
76
8903
72
8701
8902
8901
8801
458
308
8 607
8601
8606
8905
649
8904
321

ABK
SBI

7641

CBI
SBH

8802

ABK
SBH
IOB
SBH
SBH
SBH
SBH
SBH

1
208
78

572
62

9001
67

8907
8908

VARADAIPALEM
GREANUSPET
TILAKROADTPT
PUTTUR
NAGARI
SATYAVEEDU
PANNUR
NAGULAPURAM
PILERU
VAYALAPADU
Nagari
Nagalapuram
Varadaiahpalem
Pannur
Satyavedu
VOYALPAD
PUNGANURU
GUNFOUNDRY
Main Br,Hyd
GUNFOUNDRY
GUNFOUNDRY
BALKAMPET
GUNFOUNDRY
BALANAGAR
BANJARAHILLS
MEHEDIPATNAM
JUBILEEHILLS
AMEERPET
SANATHNAGAR
SRINAGAR
Panjagutta,HYD
MARUTHINAGAR
KAKATIYANAGAR
BEGUMPET
SANATHNAGAR
JUBILEEHILLS
S.REDDYNAGAR
SULTANBAZAR
BASHEERBAGH
KACHIGUDA
KOTHI
NARAYANGUDA
BARKATPURA
KACHIGUDA
BARKATPURA
BANKSTREET
SULTANBAZAR
HYDERGUDA
KACHIGUDAGA
HIMAYATNAGAR
SULTANBAZAR
ABIDS
HIMAYATNAGAR
PUTLIBOWLI
HIMAYATNAGAR

1522
1522
1522
1523
1523
1523
1523
1523
1523
1524
1524
1524
1524
1524.
1524
1524
1525
1525
1525
1525
1525
1525
1525
1525
1526
152 6
1526
152 6
152 6
152 6
1526
1526
1526
1526
152 6
1526
1526
1527
1527
1527
1527
1527
1527
1528
152 8
152 8
1528
1528
1528
1528
1528
1528
1528
1528
1528

AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO II/Barkatpura
AAO/ERO III/Dewandevdi
AAO/ERO III/Dewandevdi
AAO/ERO III/Dewandevdi
AAO/ERO III/Dewandevdi
AAO/ERO III/Dewandevdi
AAO/ERO III/Dewandevdi
AAO/ERO-IV/AZAMABAD
AAO/ERO-IV/AZAMABAD
AAO/ERO-IV/AZAMABAD
AAO/ERO -I V / A Z A M A B A D
AAO/ERO -I V / A Z A M A B A D
AAO/ERO -I V / A Z A M A B A D
AAO/ERO- I V / A Z A M A B A D
AAO/ERO-V / G U N F O U N D R Y
AAO/ERO -V/GUNFOUNDRY
AAO/ERO -V/GUNFOUNDRY
AAO/ERO -V/GUNFOUNDRY
AAO/ERO -V/GUNFOUNDRY
AAO/ERO -V/GUNFOUNDRY
AAO/ERO -V/GUNFOUNDRY
AAO/ERO -V/GUNFOUNDRY
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/EROVII/HYD
AAO/ERO/VIII/CHANCHALGUDA
AAO/ERO/VIII/CHANCHALGUDA
AAO/ERO/VIII/CHANCHALGUDA
AAO/ERO/VIII/CHANCHALGUDA
AAO/ERO/VIII/CHANCHALGUDA
AAO/ERO/VIII/CHANCHALGUDA
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
- 256 -

9
1
1

3
3
1
1
1
1
2
1

1
2

1
1
1
1
3
1
1
1
1
1
1
1
1
1
7

1
3
1
3
5

5
2
6
1

AFC
SBH
SBH
ABK

ABK
SBH
SBH
SBH
SBH
SBI
SBH
SBH
SBI
SBH
SBH
SBH
SBH

ABK
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
BO I
SBH

ABK
SBH
ABK
IOB
IOB
SBI
CBI
SBH
SBH

1
1
3
9
1
7
10
7
6
9
1
1
1
1
1
1

SBH
SBH
ABK

SBH

APC
SBH
BOI
CBK
BOI
CBI
APC
SBH
SBH
SBH
SBH
SBH
SBH

HIMAYATNAGAR
8906 NARAYANAGUDA
471
RAMNAGAR
530
SAMSHEERGUNJ
90 CHARMINAR
68 HUSSAINIALAM
73 PATHERGATTI
432 TANKBUND
8803 PATELMARKET
3026 CHANDRAYANGUTTA
432
TANKBUND
83
NALLAKUNTA
3608 VIDYANAGAR
8909 NEW NALLAKUNTA
269 DILSUKHNAGAR
78 KACHIGUDA
309
MALLEPALLI
858
M.J.ROAD
496
GRUHAKALPA
8910 OSMANGUNJ
401
DARUSALAM
66
GUNFOUNDRY
9001 ABDIS
8907 PUTLIBOWLI
256
NEWBHOIGUDA
64 CHIKKADPALLI
8804 R.P.ROAD
8603 M.G.ROAD
312
KAVADIGUDA
31
PADMARAONAGAR
8805 MUSHEERABAD
529 SEBASTIANROAD
432
R.P.ROAD
678
CHIKKADPALLI
2772 PADMARAONAGAR
74
RANIGUNJ
9101 ABDIS
73
PATHERGATTI
9201 MADANNAPETA
345
Saidabad,HYD
548
SANTOSHNAGAR
7 SAIDABAD
8806 MALAKPET
8609 KHAIRATABAD
798
MASABTANK
8600 NAMPALLY
25
NAMPALLY
11
MASABTANK
66
Gunfoundry
318
ANANDNAGAR
432
MASABTANK
77
SECRETARIAT
2070 Santhinagar(Hyd
8902 Kakatiyanagar
72 PANJAGUTTA

1528
1528
1528
1528
1528
1529
1529
1530
1530
1530
1530
1530
1530
1530
1530
1530
1600
1601
1602
1603
1604
1605
1606
1607
1608
1620
1621
1621
1621
1621
1621
1621
1621
1621
1621
1621
1621
1621
1622
1622
1622
1622
1622
162 3
162 3
162 3
162 3
1623
1623
162 3
162 3
162 3
162 4
162 4
1624

AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/ERO/IX/HYDERABAD-4
AAO/GRC/HYDERABAD
AAO/GRC/HYDERABAD
AAO/ERO XI/ Banjarahills
AAO/ERO XI/ Banjarahills
AAO/ERO XI/ Banjarahills
AAO/ERO XI/Banjarahills
AAO/ERO XI/Banjarahills
AAO/ERO XI/Banjarahills
AAO/ERO XI/Banjarahills
AAO/ERO XI/Banjarahills
AAO/ERO XI/Banjarahills
SE/OPERATION/SECUNDERABAD
DE/MRT/RR CIRCLE
DE/OPN/ZONE II/SEC'BAD
DE/OPN/RURAL/Saroornagar
DE/OPN/NORTH/SEC'BAD
DE/OPERATION/VIKARABAD
DE/EHT/ERRAGADDA
DE/OPN/KUKATPALLY
DE/EHT/Chandrayanagutta
SAO/HT/SECUNDERABAD
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO VI/Ranigunj
AAO/ERO X/Chilkalguda
AAO/ERO X/Chilkalguda
AAO/ERO X/Chilkalguda
AAO/ERO X/Chilkalguda
AAO/ER O X/Chilkalguda
AAO/ERO/SOUTH/MALAKPET
AAO / ERO / SOUTH/ MALAKPET
AAO / ERO / SOUTH/ MALAKPET
AAO/ERO/ SOUTH/M ALAKPET
AAO/ERO/SOUTH/MALAKPET
AAO/ERO/SOUTH/MALAKPET
AAO/ERO/SOUTH/MALAKPET
AAO/ERO/SOUTH/MALAKPET
AAO/ERO/SOUTH/MALAKPET
AAO/ERO/JEEDIMETLA
AAO/ERO/JEEDIMBTLA
AAO/ERO/JEEDIMETLA

- 257 -

2
3
3

1
3

1
1
1
1
1
1
7

1
1
10

4
1
1
1
1
1
1
1
1
3
1
1
1
1

SBI
ABK
ABK
SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBH
BOI
SBH
SBH
CBK
SYB
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH

ABK

SBH
SBH
SBH
SBH
SBH

SBH

IOB
SBH
BOI
SBH
SBI
SBH
IOB

1
7
1

2
1
5

1
3
9
9
2

1
1
1

1
1
1
1
1
1
1
1
1

SBH
ABK
APC
APC
SBI
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH

3529
534

CHIRAGALLILANE
Somajiguda, HYD.
858
M.J.ROAD
263
ADARSHNAGAR
854
MEHDIPATNAM
77
SECRETARIAT
66 Gunfoundry,HYD
8701 MARUTHINAGAR
458
JUBILEE HILLS
72
PANJAGUTTA
263
ADARSHNAGAR
8609 KHAIRATHABAD
8903 SRINAGAR COLONY
308
S R NAGAR
640
AMEERPET
3006 BANJARA HILLS
66
GUNFOUNDRY
66
GUNFOUNDRY
84
SECUNDERABAD
269
DILSUKHNAGAR
66
GUNFOUNDRY
94
VIKARABAD
308
S.R.NAGAR (BR.)
85
BALANAGAR
548
S antoshnagar
66
GUNFOUNDRY
80
BOLLARAM
8911 MARREDPALLY
311
PENDERGHASTRD.
8702 PARKLANE
81
GENERALBAZAR
1033 MAREDPALLY
8912 ALWAL
8609 KHIRATHABAD
84
SECUNDERABAD
7111 MUD FORT
8601 SECUNDERABAD
623
ALWAL
244
HIMMATNAGAR
578
TARNAKA
0
TARNAKA
12 APSCBank
7112 LALLALGUDA
345
SAIDABAD,HYD
269
DILSUKHNAGAR
449
MAHESWARAM
463
Kandukur,RR Dis
264
KANDUKUR
382
YACHARAM
62 SULTANBAZAR
90
372
84

91
362

IBRAHIMPATNAM
ARUTLA
R.P.ROAD
MEDCHAL
KUSHAIGUDA

1624
1624
1624
1624
1624
1625
1625
1625
162 6
162 6
1626
1626
1626
162 6
1627
1627
1627
1628
1629
1629

AAO/ERO/JEEDIMETLA
AAO/ERO/JEEDIMETLA
AAO/ERO/ JEEDIMETLA
AAO/ERO/JEEDIMETLA
AAO/ERO/JEEDIMETIA
AAO/ERO/NORTH I/HUBSIGUDA
AAO/ERO/NORTH I/HUBSIGUDA
AAO/ERO/NORTH I/HUBSIGUDA
AAO/ERO/GAGANPAHAD/HYD
AAO/ERO/GAGANPAHAD/HYD
AAO/ERO/GAGANPAHAD/HYD
AAO/ERO/GAGANPAHAD/HYD
AAO/ERO/GAGANPAHAD/HYD
AAO/ERO/GAGANPAHAD/HYD
AAO/ERO/VIKARABAD
AAO/ERO/VIKARABAD
AAO/ERO/VIKARABAD
AAO/Sub ERO/TANDUR
AAO/ERO/SAINIKPURI/HYD
AAO/ERO/SAINlKPURI/HYD

17 0 0

SE/ OPERATION/MEDAK

17 00
1701

SE/OPERATION/MEDAK
DE/MRT/MEDAK

17 01

DE/MRT/MEDAK

17 02
17 03
17 04
1705
1720
17 2 0
1721
17 21
17 21
17 21
17 21
17 21
17 2 2
17 2 2
17 22
17 2 2
17 22
17 23
17 23
17 23
17 23
1724
17 24
17 2 4
1724
17 24
1724
1724
17 24
17 25
17 25

DE/OPERATION/SANGAREDDY
DE/OPERATION/SIDDIPET
DE/OPN/MEDAK
CEE/HYD ZO N E / H Y D
SAO/ H T / M E D A K
SAO/HT/MEDAK
AAO/ERO/SANGAREDDY
AAO/ERO/SANGAREDDY
AAO/ERO/SANGAREDDY
AAO/ERO/SANGAREDDY
AAO/ERO/SANGAREDDY
AAO/ERO/SANGAREDDY
AAO/ERO/ZAHEERABAD
AAO/ERO/ZAHEERABAD
AAO/ERO/ZAHEERABAD
AAO/ERO/ZAHEERABAD
AAO/ERO/ZAHEERABAD
AAO/ERO/SIDDIPET
AAO/ERO/SIDDIPET
AAO/ERO/SIDDIPET
AAO/ERO/SIDDIPET
AAO/ERO/MEDAK
AAO/ERO/MEDAK
AAO/ERO/MEDAK
AAO/ERO/MEDAK
AAO/ERO/MEDAK
AAO/ERO/MEDAK
AAO/ERO/MEDAK
AAO/ERO/MEDAK
AAO/ERO/GAJWEI
AAO/ERO/GAJWEL
- 258 -

1
1
1
3
1

1
1
1
1

2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

SBH
SBH
SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBI

SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH

SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH

736
80
400

854
75

87
96
362
66

5328
89

75
736
93
86
92

94
86
96
362
107
66
66

107
107
100
98

432
66

98
99
105
106
107
97

271

SYB

3402

1
1
6
1
1
1

SBH
SBH
CBI
SBH
SBH
SBH
SBH
SBH

101

1
1

1
1
4
1
1
1
2
2
1
1

103
3

104
100
102

SBH
SBH

275
447
105
107

SYB

3380

SBH

98
504
736

SBH
SBH
SBI
SBI
SBH
SBH

4722
6649
102
447

Bharatnagar
BOLLARAM
SHAPURNAGAR
Mehdipatnan,Hyd
R.C.Puram(BHEL)
HABSIGUDA
MOULALI
Kushaiguda
GUNFOUNDRY
Kattedan,Hyd
CHEVELLA
R.C.Puram,Hyd.
Bharatnagar,Hyd
SHABAD
TANDUR

PARGI
VIKARABAD
Tandur
Moula Ali
Kushaiguda
SANGAREDDY
GUNFOUNDRY, HYD
GUNFOUNDRY,HYD
SANGAREDDY
SANGAREDDY
SIDDIPET
MEDAK
TANKBUND,HYD
GUNFOUNDRY
MEDAK
SADASIVPET
NARSAPUR

PATANCHERU
SANGAREDDY
JOGIPET
SHANKARAMPET
JARASANGAM
ZAHEERABAD
KOHIR
ZAHEERABAD
NARAYANKHED
SIDDIPET
GAJWEL
DUBBAKA
KODAKANDLA
Narsapur
Sangareddy

KULCHARAM
MEDAK
RAMA Y AMP ET
Bharatnagar,HY d

CHEGUNTA
TOOPRAN
Gajwel
Kodakandla

1800
18 02
1803
1804
1820
1820
1821
1821
1821
1821
1821
1821
1821
1821
1822
1822
182 3
18 2 3
182 4
1824
182 4
1824
18 24
1825
1825
1825
1826
182 6
19 00
1901
19 02
1903
1920
1921
1921
19 21
1921
1921
1921
19 2 2
1922
19 2 2
1922
19 2 2
192 2
19 23
19 2 3
19 2 3
19 2 4
1924
1924
19 2 5
1525
2000
2001

SE/OPN/MBN
DE/OPERATION/MAHABO O B N A G A
DE/OPERATION/WANAPARTHY
DE/OPN/JADCHERLA
SAO/HT/MBN
SAO/HT/MBN
AA0/ERO/MAHABO0BNAGAR
AAO/ERO/KAHABOOBNAGAR
AAO/ERO/MAHABOOBNAGAR
AAO/ERO/MAHABOOBNAGAR
AAO/ERO/MAHABOOBNAGAR
AAO/ERO/MAHABOOBNAGA R
AAO/ERO/MAHABOOBNAGAR
AAO/ERO/MAHABOOBNAGAR
AAO/ERO/KALWAKURTHY
AAO/ERO/KALWAKURTHY
AAO/ERO/SUB.ERO/JADCHERLA
AAO/ERO/SUB.ERO/JADCHERLA
AAO/ERO/WANAPARTHY
AAO/ERO/WANAPARTHY
AAO/ERO/WANAPARTHY
AAO / ERO / WAN APARTH Y
AAO/ERO/WANAPARWHY
AAO/ERO/NAGAR KURNOOL
AAO/ERO/NAGAR KURNOOL
AAO/ERO/NAGAR KURNOOL
AAO/ERO/GADWAL
AAO/ERO/GADWAL
SE/OPERATION/KHAMMAM
DE/MRT/KMM(A/C closed)
DE/OPERATION/KHAMMAM
DE/OPERATION/BHADRACHALAM
SAO/HT/KHAMMAM
AAO/ERO/KHAMMAM
AAO/ERO/KHAMMAM
AAO/ERO/KHAMMAM
AAO/ERO/KHAMMAM
AAO/ERO/KHAMMAM
AAO/ERO/KHAMMAM
AAO/ERO/BHADRACHALAM
AAO/ERO/BHADRACHALAM
AAO/ERO/BHADRACHALAM
AAO/ERO/BHADRACHALAM
AAO/ERO/BHADRACHALAM
AAO/ERO/BHADRACHALAM
AAO/ERO/SATHUPALLI
AAO/ERO/SATHUPALLI
AAO/ERO/SATHUPALLI
AAO/ERO/RL/KMM
AAO/ERO/RL/KMM
AAO/ERO/RL/KMM
AAO/ERO/KGM
AAO/ERO/KGM
SE/OPERATION/NALGONDA
DE/MRT/NLG
- 259 -

3
1
1
1
3
3
1
1
1

1
1
1

1
1
1
1

1
1
1
1
1
1
1
1
1
1
1
1

1
1
1
1
1
3
3
1
1
1
1
1
1
3
3
3
1
1
3
3
1
1
3
3
1
3
1

ABK
SBH
SBH

SBH
ABK
ABK
SBH
SBH
SBH
SBH
SBH
SBH

SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH

SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH

SBH
SBH
SBH
ABK
ABK
SBH
SBH
SBH
SBH
SBH
SBH

ABK
ABK
ABK
SBH
SBH
ABK
ABK
SBH
SBH

350
184
187
193
350
205
197
191
196
192
200
186
184

257
19 0
194
199
193
191
201
187
257
195
188
198
195
185
189
161
161
161
163
161
654
311
247
161
167
164
162
163
315
75
853
165
293
16
325

247

ABK
ABK
SBH
ABK

167
750
315
162
389

SBH

175

Mahaboobnagar
MAHABOOBNAGAR
WANAPARTHY
BADEPALLY
Mahaboobnagar
Sultan Bazar
MAKTHAL
ATMAKUR
KOSGI
KONDANGAL
UTKOOR
NARAYANPET
MAHABUBNAGAR
DEVERKADRA
AMANGAL
KALWAKURTHI
SHADNAGAR
BADEPALLY
ATMAKUR
MADANAPUR
WANAPARTHY
DEVARKADRA
KOLLAPUR
ATCHAMPET
NAGARKURNOOL
KOLLAPUR
GADWAL
ALAMPUR
KHAMMAM
KHAMMAM
KHAMMAM
BHADRACHALAM
KHAMMAM
YERRUPALEM
KHAMMAM
NELAKONDA PALLI
KHAMMAM
WYRA
MADHIRA
YELLANDU
BADRACHALAM
KOTHAGUDEM
CHERLA
MANGOOR
PALONCHA
SATHUPALLI
ASWARAOPET
KALLUR
NK Pally
Wyra
BUS STN KHAMMAM
KOTHAGUDEM

YELLANDU
Nalgonda
NALGONDA

2002
2003
2004
2005
2 006
2020
2021
2021
2022
2 023
2024
2 024
2024
2 024
2024
2024
2024
2025
202 5
202 5
202 6
202 6
2 027
2027
2027
2028
202 8
2028
2100
2101
2102
2103
2104
2105
2106
2106
212 0
212 0
2121
2121
2122
2122
212 3
2123
2123
212 3
2123
2124
2124
2124
2125
212 5
2125
212 5
2125

DE/OPERATION/NALGONDA
DE/OPERATION/SURYAPET
DE/EHT L&SS/N'SAGAR
DE/OPERATION/BHONGIR
DEE/OP/MIRYALAGUDA
SAO/HT/NALGONDA
AAO/ERO/NALGONDA
AAO/ERO/NALGONDA
AAO/SUB ERO / NA RKREKAL
AAO/ERO/DEVARAKONDA
AAO/ERO/SURYAPET
AAO/ERO/SURYAPEST
AAO/ERO/SURYAPET
AAO/ERO/SURYAPET
AAO/ERO/SURYAPET
AAO/ERO/SURYAPET
AAO/ERO/SURYAPET
AAO/ERO/MIRYALAGUDA
AAO/ERO/MIRYALAGUDA
AAO/ERO/MIRYALAGUDA
AAO/ERO/BHONGIR
AAO/ERO/BHONGIR
AAO/ERO/RAMANNAPET
AAO/ERO/RAMANNAPET
AAO/ERO/RAMANNAPET
AAO/ERO/KODAD
AAO/ERO/KODAD
AAO/ERO/KODAQ
SE/OPERATION/WARANGAL
DE/MRT/ WARANGAL
DE/OP/East/WGL(A/c closed
DE/OPERATION/WEST/WARANGA
DEE/OPN/JANAGAON
DE/OPN/MAHABOOBABAD
DEE/C&O/MULUGU
DEE/C&O/MULUGU
SAO/HT/WARANGAL
SAO/HT/WARANGAL
AAO/ERO/WARANGAL
AA O/ERO/WARANGAL
AAO/ERO/TOWN/HANAMKONDA
AAO/ERO/TOWN/HANAMKONDA
AAO/ERO/R/HANUMAKONDA
AAO/ERO/R/HANUMAKONDA
AAO/ERO/R/HANUMAKONDA
AAO/ERO/R/HANUMAKONDA
AAO/ERO/R/HANUMAKONDA
AAO/ERO/JANGAON
AAO/ERO/JANGAON
A A O / E R O / J A N G AON
AAO/ERO/MAHABUBABAD
AAO/ERO/MAHABUBABAD
AAO/ERO/MAHABUBABAD
AAO/ERO/MAHABUBABAD
AAO/ERO/MAHABUBABAD
- 260 -

1
1
1
1
3
1
1
1
1
1
1
1
1
4
1
1
1
1
1
1
1
2
1
1
1
1

1
1
1
1
1
1
1
1
3
1
13
1
1
1
1
1
1
1
1
1
1

1
1

1
4
1
2
2

SBH
SBH
SBH
SBH
SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SYB
SBH
SBH
SBH
SBH

SBH
SBH
SBH
SBI
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
ABK
SBH
FBL
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SYB
SBH
SBI
SBI

175
176
172
17 3

174
389
368
175
182
179
283
17 6
180
398
3442
181
323
174
180

323
177
173

2705
183
296
283
181
180
150
150
150
150
151
152
157
206
150
943
150
148
150
154

475
155
303
150
148
153
151
138

152

3602
315

4515
5685

NALGONDA
SURYAPET
NAGARJUNASAGAR
BHONGIR
MIRYALAGUDA
Nalgonda
CHANDUR
NALGONDA
NAKAREKAL
DEVARAKONDA
NADIGUDEM
SURYAPETA
HUZURNAGAR
DONDAPADU
NAGARAM
KODAD
NEREDCHERLA
MIRYALGUDA
HUZURNAGAR
NEREDCHERLA
ALER
BHONGIR
CHOUTTUPPAL
RAMANNAPET
MOTHKUR
Nadigudem
Kodad
Huzurnagar
HANUMKONDA
HANUMKONDA
HANUMKONDA
HANUMKONDA
JANAGAON
MAHABOOBABAD
MULUGU
HANAMKONDA
HANUMAKONDA
WARANGAL
HANUMAKONDA
WARANGAL
HANUMAKONDA
GHANPUR
RAIPARTHI
HASANPARTHI
WARDHANNAPET
HANUMAKONDA
WARANGAL
CHERIAL
JANGAON
WARANGAL
MAHABUBABAD
AMANGAL
NEKKONDA
MARIPEDA
NELLIKUDURU

2125
2125
2125
2125
2126
2126
2126
2126
2126
2126
2127
2127
2127
2127
2127
2127
2127
2127
2127
2~127
2128
2128
2128
2129
2130
2130
2130
2130
2131
2131
2131
2200
2201
2202
2203
2204
2205
2206
2220
2221
2221
2221
2222

2223
2223
2223
2224
2224
2224
2224
2224
2224
2224
2224
2224

AAO/ERO/MAHABUBABAD
AAO/ERO/MAHABUBABAD
AAO/ERO/MAHABUBABAD
AAO/ERO/MAHABUBABAD
AAO/ERO/PARKAL/WGL
AAO/ERO/PARKAL/WGL
AAO/ERO/PARKAL/WGL
AAO/ERO/PARKAL/WGL
AAO/ERO/PARKAL/WGL
AAO/ERO/PARKAL/WGL
AAO/ERO/GRC/WGL
AAO/ERO/G R C / W G L
AAO/ERO/GRC/ WGL
A A O / E R O / G R C / WGL
AAO/ERO/GRC/WGL
A A O / E R O / G R C / WGL
AAO/ERO/GRC/WGL
AAO/ERO/GRC/WGL
AAO/ERO/GRC/WGL
AAO/ERO/GRC/WGL
AAO/ERO/GNP
AAO/ERO/GN P
AAO/ERO/GNP
AAO/ERO/.CHL
A A O / S U B- ERO/MULUGU
A A O / S U B- ERO/MULUGU
A A O / S U B-ERO/MULUGU
A A O / S U B-E R O / MULUGU
AAO/ERO/NPT
AAO/ERO/NPT
AAO/ERO/NPT
SE/OPERATION/KARIMNAGAR
DE/MRT/KARIMNA-GAR
DE/Op/North/KRR(Shifted)
DE/SOUTH/KARIMNAGAR
DEE/OPN/PEDDAPALLY
DEE/OPN/JAGITIAL
D^E/O/HUZURABAD
SAO/HT/KARIMNAGAR
AAO/ERO/TOWN KARIMNAGAR
AAO/ERO/TOWN KARIMNAGAR
AAO/ERO/ T O W N K A R I M N A G A R
AAO/ERO/RURAL KARIMNAGAR
AAO/ERO/HUZURABAD
AAO/ERO/HU ZURABAD
AAO/ERO/HUZURABAD
AAO/ERO/PEDDAPALLY
AAO/ERO/PEDDAPALLY
AAO/ERO/PEDDAPALLY
AAO/ERO/PEDDAPALLY
AAO/ERO/PEDDAPALLY
AAO/ERO/PEDDAPALLY
AAO / ERO / P EDD AP ALL Y
AAO / ERO / PEDDApALLY
AAO/ERO/PEDDAPALLY

- 261 -

1
3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
3
2
1
1
1
3
1
1
1
1
1
1
3
1
3
1
1
1
1
1
1
3
1
3
1
1
1
1
1

SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
ABK
SBI
SBH
SBH
SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBH
ABK
SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBH

ABK
SBH

ABK
SBH
SBH
SBH
SBH
SBH

156
121
246
572
158
159
150
655
319
157
150
153
159
148
556
246
152
157
158
151
150
149
154
153
319
157
849
3769
150
315
158
306
134
134
134
138
135
2143
306
134
173
142
134
277
136
14 3
529
270
388
115
139
385
138
144
474

KESAMUDRAM
DANTHALAPALLI
THORRUR
DORNAKAL
NARASANNAPET
PARAKAL
HANUMAKONDA
Duggondi
YETURNAGARAM
MULUGU
Subeda ri,HNKD
Cherial
Parkal
Warangal
Kesamudram

Thorrur
Mahaboobabad
Mulug
Narsampet
Jangaon
Hanumakonda
REC Branch,WGL
Ghanapur
Cherial
Eturunagaram
Mulugu
MULUGU,GHANPUR
GOVINDRAOPET
Hanumakonda
Nekkonda
Narsampet
KARIMNAGAR
KARIMNAGAR
KARIMNAGAR
KARIMNAGAR
PEDDAPALLY
JAGTIAL
HUZURABAD
KARIMNAGAR
KARIMNAGAR
Gundigopalraope
GANGADHARA
KARIMNAGAR
MALKANOOR
JAMMIKUNTA
HUZURABAD
KATARAM
Julapally(KNR)
KALVASRIRAMPUR
DHRAMAVARAM
RAMAGUNDAM
KAMANPUR
PEDDAPALLY
MANTHANI
ELIGAD

2224
2224
2225
2225
2226
222 6
2226
2227
2228
2228
2228
2228
2228
2300
2301
2302
2303
2304
2305
2320
2320
2321
2321
2321
2321
2322
2322
2322
23 22
2323
2323
232 3
2 3 24
2324
2 3 24
2324
2 324
2 324
2 3 24
2325
23 25
2325
2325
2326
2326
2326
23 27
2327
2327
2327
2327
2400
2402
2403
2404

AAO/ERO/PEDDAPALLY
1
AAO/ERO/PEDDAPALLY
1
AAO/ERO/JAGTIAL
1
AAO/ERO/JAGTIAL
1
AAO/ERO/METPALLY
3
AAO/ERO/METPALLY
1
AAO/ERO/METPALLY
1
AAO/ERO/HUSNABAD
3
AAO/ERO/Godavarikhani
1
AAO/ERO/Godavarikhani
1
AAO/ERO/Godavarikhani
1
AAO/ERO/Godavarikhani
1
AAO/ERO/Godavarikhani
1
SE/OPERATION/NIZAMABAD
1
DE/MRT/NZB(merged with code l
DE/OPERATION/NIZAMABAD
1
DE/(O&C)/KAMAREDDY
1
DE/OPERATION/ARMOOR
1
DEE/TRANS/NIZAMABAD
3
SAO/HT/NIZAMABAD
1
SAO/HT/NIZAMABKD
13
AAO/ERO/NIZAMABAD
1
AAO/ERO/NIZAMABAD
1
AAO/ERO/NIZAMABAD
1
AAO/ERO/NIZAMABAD
1
AAO/ERO/BODHAN
1
AAO/ERO/BODHAN
1
AAO/ERO/BODHAN
1
AAO/ERO/BODHAN
4
AAO/ERQ/ARMOOR
1
AAO/ERO/ARMOOR
1
AAO/ERO/ARMOOR
1
AAO/ERO/KAMAREDDY
1
AAO/ERO/KAMAREDDY
1
AAO/ERO/KAMAREDDY
1
AAO/ERO/KAMAREDDY
1
AAO/ERO/KAMAREDDY
4
AAO/ERO/KAMAREDDY
4
AAO/ERO/KAMAREDDY
1
AAO/ERO/BHEEMCSAL
1
AAO/ERO/BHEEMGAL
1
AAO/ERO/BHEEMGAL
1
AAO/ERO/BHEEMGAL
1
AAO/ERO/R/NZB
1
AAO/ERO/R/N Z B
1
AAO/E RO/R/NZB
1
AAO/ERO/YLR
1
AAO/ERO/YLR
1
AAO/ERO/YLR
1
AAO/ERO/YLR
1
AAO/ERO/YLR
1
SE/OPN/ADB
3
DE/OPERATION/MANCHERIAL
1
DE/OPERATION/NIRMAL
1
DE/(C&0)/KAGAZNAGAR
1

- 262 -

SBH
SBH
SBH
SBH
ABK
SBH
SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
ABK
SBH
FBL
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SYB
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SYB
SYB
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
ABK
SBH
SBH
SBH

14 6
604
141
13 5
868
137
14 5
77 6
529
138
708
14 4
139
108
108
108
111
110
387
108
57 9
3 95
113
108
9 4 01
112
484
109
3 516
9 3 01
119
110
9 3 03
285
115
118
3 514
3 518
111
9 3 02
268
399
374
395
389
108
303
115
285
118
112
22
12 4
12 5
121

SULTHANABAD
Velagatoor
DHARMAPURI
JAGITIAL
Mallapur
KORUTLA
METPALLY
Chigurumamidi
Kataram
Peddapalli
SCC Ltd.G.Khani
Manthani
Ramagundam
NIZAMABAD
NIZAMABAD
NIZAMABAD
KAMAREDD Y
ARMOOR
Nizamabad
NIZAMABAD
NIZAMABAD
SARANGAPOOR
DHARPALLY
NIZAMABAD
DHARMAVARAM
BANSWADA
KOTAGIRI
BODHAN
EADAPALLY
JAKARAMPALLY
KISANNAGAR
ARMOOR
GANDHARI
BICHKONDAY
MADNOOR
YELLAREDDY
DOMAKONDA
BIKKANOOR
KAMAREDDY
MUCHUKUR
MORTHAD
VELPUR
BHEEMGAL
Sarangapur
Dichpalli
Nizamabad
VysyaBk/Gandhur
Madnoor
Bichkunda
Yellareddy
Banswada
ADILABAD
MANCHERIAL
NIRMAL
SIRPURKAGAZN AGA

2405
2420
2421
2421
2421
2422
2422
2422
2 422
2422
2422
2422
2422
2423
2423
24 23
24 2 3
242 3
2 423
2 4 23
24 24
2425
2425
2425
2 500
2 600
2 600
2 601
2 602
2700
3100
3101
3102
3 200
3 2 01
3 2 02

DEE/O&C/ADILABAD
SAO/HT/ADB
AAO/ERO/SUB.ERO/ADILABAD
AAO/ERO/SUB.ERO/ADILABAD
AAO/ERO/SUB.ERO/ADILABAD
AAO/ERO/NIRMAL
AAO/ERO/NIRMAL
AAO/ERO/NIRMAL
AAO/ERO/NIRMAL
AAO/ERO/NIRMAL
AAO/ERO/NIRMAL
AAO/ERO/NIRMAL
AAO/ERO/NIRMAL
AAO/ERO/MANCHER IAL
AAO/ERO/MANCHERIAL
AAO/ERO/MANCHERIAL
AAO/ERO/MANCHERIAL
AAO/ERO/MANCHERIAL
AAO/ERO/MANCHERIAL
AAO/ERO/MANCHERIAL
AAO/ERO/BHNS
AAO/Sub-ERO/S kagaznagar
AAO/Sub-ERO/S kagaznagar
AAO/Sub-ERO/S kagaznagar
SE/ASSESSMENTS/HYDERABAD
SE/TELECOMM/HYDERABAD
SE/TELECOMM/HYDERABAD
SE/TELECOM/VJA
SE/TELECOM/CUDDAPAH
SE/MASTER PLAN/HYDERABAD
S E/TLC/RAJAHMUNDRY
EE/TLC/RAJAHMUNDRY
EE/TLC/VISAKHAPATNAM
SE/TLC/CUDDAPAH
EE/TLC/CUDDAPAH
EE/TLC/KURNOOL

3 2 03

EE/TLC/TIRUPATHI

3 3 00
3 301
3 3 02
3 303

SE/TLC/HYDERABAD
EE/TLC/RMS/HYDERABAD
DE/TRE/TLC/HYDERABAD
EE/TLC/WARANGAL

3 3 04
3 3 04

EE/TLC/4 00KV/HYD
EE/TLC/400KV/HYD

3 3 05
3 3 06
3307
4100
4 2 00
4 3 00
4 4 00
4500
4600
4700
4 701
47 01

EE/TLC/ERRAGADDA/HYD
EE/TLC/KHAMMAM
EE-2/TLC/400KV LINES/HYD
SAO/KTS/PALONCHA
SE/C/KTPS/Vs/PALONCHA
AO/RTS/RAMAGUNDAM
SAO/CONSTN./VTS/IB.PATNAM
SAO/O&M/VTS
PLANT ENGINEER/NTS
SE/Civil/RTPP(a/c closed)
SAO/RTPP/KALAMALLA
S A O/RTPP/KALAMALLA
- 263 -

3
3
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
1
1
3

ABK
ABK
SBH
SBH
SBH
SBH
SBH

22
22
133
284
122
123
127

SBH
SBH

8703

SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH

SBH
SBH
SBH
SBH
SBH
SBH
SBI
SBI
SBH
SBH
SBH
SBH
SBH
SBH

SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBI
SBH
SBH

ABK

154
125
284
129
133
799
121
130
128
126
120
124
123
120
126
121
66
72
66
169
513
66
339
339
282
830
830
492
328
66
66
66
150
108
66
66
161
66
165
165
139

2779
2779
798
323
570
437

ADILABAD
ADILABAD
Utnoor
Ichoda
ADILABAD
BHAINSA
BOATH
SOAN
GHANAPUR
NIRMAL
ICHODA
KHANAPUR
UTNOOR
MANDAMARRY
SIRPURKAGAZNAGA
LAXETTIPETA
CHENNUR
ASIFABAD
BELLAMPALLI
MANCHERIAL
BHAINSA
BELLAMPALLY
ASIFABAD
SIRPURKAGAZNAGA
GUNFOUNDRY
PUNJAGUTTA,HYD.
GUNFOUNDRY,HYD
GANDHINAGAR,VJA
CUDDAPAH
GUNFOUNDRY
RAJAHMUNDRY
RAJAHMUNDRY
VISHAKHAPATNAM
CUDDAPAH
CUDDAPAH
KURNOOL
TIRUPATHI
GUNFOUNDRY
GUNFOUNDRY
GUNFOUNDRY
HANUMKONDA
NIZAMABAD
GUNFOUNDRY
GUNFOUNDRY
KHAMMAM
GUNFOUNDRY,HYD
PALONCHA
PALONCHA
RAMAGUNDAM
IBRAHIMPATNAM
IBRAHIMPATNAM
K0VUR
PRODDATUR
PRODDATUR
Proddutur

4800
49 0 0
5000
5001
5002

EE/Civil/GTPS(a/c closed)
SE/ELCL/GTPS/KVR
ADE/CERP
DE/CERP/Consth.Dn./VSP
DE/Constn./CERP/Tenali

5100
5101
5101
5102
5103
5104
5105
5106
5107
5108

S E/ T L C/ C E R P /G U N T U R
S E / T L & S S / W A R A N GAL
S E/ T L& S S/ W A R A N G A L
S E/ T L& S S/ H Y D E R A B A D
S E/ T L& S S/ V I S A K H A P A T N A M
S E/ T L& S S/ C U D D A P A H
S E/ T L& S S/ V I J A Y A W A D A
S E/ T L& S S/ N I Z A M A B A D
S E/ T L &S S /N E L L O R E
S E / T L & S S /M Z / H Y D E R A B A D
SE/DistnCircle/CERP/VSP
SE/Conts./OECF/WARANGAL
AO/GEN/CO/VSP
PROJECT DE/GEN/ONUKDELLI
PROJECT DE/GEN/ONUKDELLI
EE/CIVIL/JALAPUT
SE/CIVIL/USHES
EE/APPH/SILERU
SE/O&M/LSHES
SE/O&M/LSHES
DE/OPERATION/UPPER SILERU
SE/O&M/N'SAGAR
SE/Civil/NSR(a/c closed)
EE/PABH/ANANTHAPUR
EE/CIVIL/N f SAGAR(O&M)
SE/O&M/SRISAILAM HES
EE/GEN/SRISAILAM H.E.S
EE/CIVIL/SRISAILAM L.BANK
SE/CC/HYDL.PROJ/SRISAILAM
SAO/SLBHES/SSLM
EE/Civil/JHES/GADWAL.
DE/O&M/POCHAMPAD
AO/CPR/VIDYUT SOU DHA
AO/CPR/VIDYUT SOUDHA
SAO/TRAINING/HYDERABAD.
EE/C&I/VIDYUT SOUDHA
EE/ID/IV/NELLORE
EE/KGB/Invsgn. Dvn.No.1
EE/I D 3/Vizag
EE/PHES/Investgn-Dn.2
.EE/CC&M/VIDYUTH SOUDHA
fiE/CIVIL/SINGUR
SAO/RE/ESCROW
FACCA(R & E)

52 00
6000
7100
7101
7101
7102
7200
72 01
73 00
73 00
7301
74 00
7500
7 502
7503
7600
7601
7602
7603
7604
7605
77 01
9100
9100
9101
9200
9201
9300
9301
9400
9500
9600
9905
9999

- 264 -

2
2
1
1
1
3
1
1
1
1
1
1
3
2
3
1
1
1
2

1
2
3
3
1
3
3
1
1
1
1
2
2
1
1
1
1
1
1
1

1
1
1

1
1

1
1
1
1
9

SBI
SBI
SBH
SBH
SBH
ABK
SBH
SBH
SBH
SBH
SBH
SBH
ABK
SBI
ABK
SBH
SBH
SBH
SBI
SBH
SBI
ABK
ABK
SBH
ABK
ABK
SBH
SBH
SBH
SBH
SBI
SBI
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
SBH
APC

860
860
169
282
349
242
150
455
432
2282
2513
169
596
7457
522
282
150
282
2083
282
2083
591
591
163
964
591
172
172
575
172
750
750
371
371
371
185
116
63
66
308
66
327
66
282
66
66
107
66
999

K OVVUR
KOVVUR(WG.DT)
G'Nagar,VJA.
Suryabagh, VSP
Tenali
K.Thota,Guntur
NAKKALAGUTTA
HANUMAKONDA
TANKBUND,HYD
SURYABAGH,VIZAG
CUDDAPAH
GANDHINAGAR,VJA
NIZAMABAD
VEDAYAPALEM,NLR
SR Nagar,Hyd
Suryabagh,Vizag
HANMAKONDA
VISHAKHAPATNAM
MACHKUND
Vizag
MACHKUND
DONKARAYI
DONKARAYI
BHADRACHALAM
MOTHUGUDEM
DONKARAYI
NAGARJUNASAGAR
NAGARJUNASAGAR
ANANTAPUR
NAGARJUNASAGAR
SRISAILAM
SRISAILAM
SRISAILAM
Srisailam/P(W)
SRISAILAM(WEST)
GADWAL
POCHAMPADU
BELLAVISTA
GUNFOUNDRY,HYD
S.R.NAGAR,HYD.
GUNFOUNDRY
NELLORE
GUNFOUNDRY
SURYABAGH,VIZAG
GUNFOUNDRY
GUNFOUNDRY
SANGAREDDY
Gunfoundry,Hyd
HYDERABAD

D. IMPRESTS AND TEMPORARY ADVANCES

268. IMPREST ACCOUNT: The 'Superintending Engineer of a System may, by a general order,
permit payment from their imprests by Divisional Engineers upto Rs.100 in each case without
prechcck in the Accounts Branch; such payments should be as few as possible, circumstances of
such payments being recorded on the vouchers.
NOTE:

1) The imprest account is maintained in the petty cash book form A.P.S.E.Board which is printed
so as to facilitate copies being taken by carbon process. The first sheet should be retained by
the imprest holder and the detachable sheet supported by vouchers should be forwarded to the
Central Office/Division office as case may be, for recoupment. This should be sent through the
Assistant Divisional Engineer in the case of his subordinates. The Assistant Divisional
Engineer will examine the imprest account and supporting vouchers and initial and date both
the account and vouchers in token of his approval. The imprest account should be submitted
for recoupment as often as is necessary, i.e., as soon as 50 per cent of the amount is spent and
invariably on the 25th of each month, including the transactions upto date. In the Central
Office/ Divisional Office the imperest account and the supporting vouchers should be checked
and the recoupment, enhancement, reduction or closing of the account as the case may be
should be authorised by a pay order signed by the Accounts Offic er/ Divisional Electrical
Engineer as the case may be recorded in the account. Receipts like deposits for service
connections, cheques received for recoupment, enhancement, or opening of permanent
advances will also be entered in the Petty Cash Book on the receipt side. Payments from the
imprest, remittances into the treasury of the collections received will be accounted for on the
payment side. The challans together with the details of collection should be sent then and there
to the Central Office/ Divisio n Office for incorporation in the cash book and should not be held
up till the petty cash book is sent for recoupment of imprest.
(2) (a) Should any item in an imprest account appear to the recouping officer to be open to
objection, the imprest should neve rtheless be recouped in full, and the item under objection
should be classified under the head "Miscellaneous Advances" and pursued until either the
objection is removed or the amount is made good by the imprest holder. Objectionable
payments, not requiring investigation may be disallowed and the officer intimated to increase
his closing balance by the disallowed amount.
(b) When a disbursing officer makes a remittance to a subordinate officer to enable to make a
specific payment such as pay bills which have been passed for payment the amount remitted
should be treated as temporary advance and accounted for in the same way as imprest . The
account of a temporary advance as rule, should be closed as early as possible. The rule apply
also to cash taken out of the cash chest by the disbursing officer by himself for making
payment at distance
The holding of imprests by the following officers upto the limits indicated against each has
been permitted.
1. Divisional Engineers
2. Assistant Divisional Engineers
3. Asst. Accounts Officer/ERO

Rs. 500/Rs. 900/Rs. 500/- 265 -

a) Assistant Divisional Engineer having less than 3 Section Officers may hold imprest
uptoRs. 300/- only.
b) The Chief Engineers may authorise the opening of imprests with the Executive
Subordinates of the Department upto a limit of Rs. 1000/- in each case under
special circumstances to be recorded in the order authorising the opening of them.
(4) The limit of payment of petty bills by imprest holders on their own responsibility is fixed at
Rs.25/- excepting in the case of payment of railway freight. For Divisional Engineersvide
paragraph 268.
E. CONTINGENCIES

269. CONTINGENT CHARGES : Cash required to disburse contingent charges is obtained from Bank
by cheques. Payments should be brought to account, in the first instance, in cash books or imprest
accounts. At the end of the month all contingent charges including stock and adjustment
transaction should be consolidated and included in the docket for audit and accounts. Particulars of
charges need not be entered in this bill except in the case of miscellaneous items which do not fall
under one of the classified sub-heads for specific charges. For abstracting the contingent charges
of the month the operation and maintenance ledger or the C.O.L. may be used. In order that
adjustment and stock transactions may be clearly set forth, the use of a schedule docket form in
support of the consolidated contingent bill is recommended.
NOTE.:
1) Payments for contingencies should be made out of the regular cash or imprest balance and
not out of undisbursed balances of cash drawn from Bank for payment of establishment
charges.
2) Payments for value of service stamps obtained should invariably be made by cheque,
3) The Attender may be 'advanced travelling allowance from regular cash from Central Office
or Divisional Office to enable them to go on tour with the officers. Such advances should
be treated as regular cash only and subsidiary account of advances being maintained and the
amount being recovered in the traveling allowance bill for the journey concerned. The
officers will be personally responsible for any overdrawal of the advance. The advances
should form part of cash balance and not be charged as final payment.
4) The rates of pay of menials paid from contingencies should be examined periodically not
later than once a year and fixed with reference to prevailing market rates subject to a
maximum prescribed per month for unskilled, labour.
5) Expenditure on supply of hot or boiled water to the staff in
legitimate charge on Board funds.

Board offices is not a

270. STATIONERY: Stationery is obtained by purchase by the Officer delegated with powers. The
Divisional Engineers and Accounts Officer will prepare the requirements for stationery and send
them to the officer delegated with pow er to purchase stationery requirements.
- 266 -

271. FORMS: All the Electricity Board forms are standardised and got printed at circle office and
stocked in the sub-ordinate offices.
272. All officers entrusted with a supply of stationery and forms for their official use will take
proper precautions to keep them in the custody of a responsible and trustworthy person and to
maintain a record of the receipts, issues and balances. Stock should be verified annually and the
certificate of verification recorded in the register of stationery over the signature of another
responsible officer who is not in direct charge of stationery section
273. SERVICE STAMPS : Indents for service stamps in the A.P.S.E.B.. Form shall be; sent to the
Central Office/Divisional Office periodically so that the consolidated requirements of the system
may be drawn once a month and supply effected to all offices.
274. Forms of deeds and other documents ordinarily required by the department will be settled
by the Law Officers of the Board and furnished through the Chief Engineer to whom all
applications on such matters should be addressed.
275. WARM AND WATER -PROOF CLOTHING: Supply of warm and water-proof clothing is made to
certain classes of the employees of the Board under the orders of Board. The scale of supply and
the intervals at which the supply is made are fixed by Board in each case.
NOTE.-

1) Stationery will be distributed to the various sub -offices by the Divisional Electrical
Engineer or from the Central Office as the case may be.
2) Quarterly verification reports of stationery should be sent on the due dates to the Central
Office by the Divisional Electrical Engineers and from the Central Office to the Chief
Engineer .
3) Similarly, forms will be distributed to the divisions and sub -divisions in respect of field
requirements form the Central Office.
4) The Accounts Officer in circle office should examine the custody, disposal and accounts of
stationery forms, service stamps, stamped agreements, warm clothing and other items
during his local inspections. The officer will be responsible for economic use and
curtailment of avoidable correspondence and this aspect should be commented upon by the
Inspection officer
F. PAY AND ALLOWANCES

276.Bills for pay and allowance are prepared and payments are made by the Paying/
Drawing officers per the delegation as indicated below.
1) By crediting to the "bank account of the officers and other employees who opt to
draw the amounts at the banks.
2) By Cheques to officers who do not come under item 1 above
- 267 -

3) By drawing cash from bank and disbursing to other employees who do not come under
item (1) above
4) Bills for advances not bearing interest and Traveling Allowances bills are checked in
accounts wing and.paid by cheque or cash.
5) ( a) Motor car advances ,advance for purchase of site, advances for construction of
houses to field officer and other staff are to prepared by the respective drawing officers
and passed bills will be sent to Senior Accounts officer/ New Payments System for
processing and issue of cheques through drawing officer and the payments by cheques
are included in the LOA trial balance for incorporation and for recovery of the advances
by field unit accounting officers rendering trial balance.
(b) Payments of all Loans and Advances to Head - quarters staff will be made by the
Accounts Officers/Central Pay Rolls.
6) Where pay and allowances relating to one accounting unit are drawn in another
accounting unit the debits are advised through transfers division accounts
NOTE.-

a) The preparation of pay and traveling allo wance bills is guided by separate instructions
b) The Service books of Officers of the rank of Divisional Engineer and above will be
maintained by the Pay Officer of the Board and those relating to the Officers of the rank of
Assistant Divisional Engineer, Personnel Officer, Assistant Account Officers etc, will be
maintained by the respective Zonal Chief Engineers and those relating to other employees
will be maintained by the respective Drawing and Disbursing Officer in the Circle Office/
Division Office. The service books of all the officers in Head Quarters organisation will be
maintained by the Pay Officer.

- 268 -

Section III Stores

(i) Administration of Stores.
277. GENERAL : The Electricity Board gets most of its capital works d6ne through contract and
procures the materials required for the works and undertakes minor works departmentally. This is
due to the necessity for accelerating the execution of extensions to supply power to consumers
within the minimum time possible. Further, spares are always to be kept to meet breakdowns and
emergencies. These spares are useful not only to the departmental works but also to large
consumers having their own equipment. Consequently the department has to deal with large stock
of materials, the annual receipts and issues of which amount to several lakhs.
278. ADMINISTRATION : The general administration of all the stores of a System is vested in the
Superintending Engineer, and this includes the direct responsibility for arranging, in accordance
with the rules, for the acquisition of stores, their custody and distribution according to the
requirements of works.
279 For this purpose, the Divisional Engineers are generally held responsible for the stores
situated in their area and they are enjoined to acquaint themselves with the stores on hand and their
requirements. The Assistant Divisional Engineer/Stores is responsible to review the balances of all
stores materials every month and bring to notice of the Divisional Engineers any stores falling short
with a view to ascertain their requirements. The Superintending Engineer shall be posted with the
information on the requirements of the respective divisions and the availability of stores and the
action taken for the balance every month by the Assistant Divisional Engineer/Stores. It should be
seen that no works are held up and supply delayed to any consumer for want of stores. This
requires careful forecast on the part of the officers concerned.
280. The stock materials of each Operation Circle/Project Construction Circles are kept in the
Central Stores at the Headquarters of the circle under the. direct control of the Superintending
Engineer, while those relating to Transmission Lines Constructions works are kept in the stores at
the Head-Quarters of the Division of Transmission Lines Constructions, the stock materials of the
Generations Station are kept under the charge of Divisional Engineer and the Engineer in charge of
the Generation, exercises oven all control over the stores. This stores will ordinarily supply all the
stores required for the distributions and constructions.
281. All officers in charge of the stores are required to take proper precautions against
deterioration or loss. Materials kept in the open places should be protected against the effects of
weather. Valuable stores and fittings should be kept in locked rooms and the possibility of
pilfering guarded against. Special attention must be directed to fire conservancy. No oils,
varnishes, inflammable compounds, kerosene, petrol, packing materials, etc., should be stored with
other materials. Materials of this nature should be stored separately at a safe distance from places
where other materials are stored, so that there will be no danger of fire spreading to the store
houses and material yards. Fire fighting equipment should be installed and the staff trained for its
use.
282. Notice boards both in the English and the language of the place should be placed at the
entrance of the store house and on other places where materials are placed, prohibiting smoking in
store house or in the immediate vicinity.
- 269 -

CUSTODY OF STORES

283. CUSTODY. Large stores requiring whole-time work are held in the custody of the Section
Officer under the control of Assistant Divisional Engineer/Stores appointed for the purpose. In
other cases, the y are in the custody of the Section Officers.
284. Stores materials kept in in-door are under the custody of a Section Officer (Indoor-Stores)
and those kept in out-door are under the custody of another Section Officer(out-door stores) and
one more Section Officer is in charge of Transport of materials. The Assistant Divisional
Engineer/Stores exercises over all control and supervision of the stores and Section Officers and
other staff. Section Officer will be responsible for the custody, preservation and issue of the stores
and to keeping the required returns relating to them. They will be responsible to the Accounts
Officer/Divisional Engineer for the maintenance of the accounts and regulating the receipts and
issues strictly in accordance with the departmental regulations.
285. The Accounts Officer should arrange to give training to as many clerks and Junior
Accounts Officers as possible in the Stores field work comprising handling stores, identification,
receipt and issue and stores pricing so that the system may have a trained staff in all branches of
stores, pricing and accounts. This will secure efficiency both in the field and in the office.
Acquisition of Stores
Preparation and scrutiny of indents.
286. PURCHASE OF STORES . The following is the procedure adopted for the purchase of stores in
a system. The materials in stock are intended for.
a)
b)
c)
d)

maintenance and operation.

service connections.
spares and tools and plant for general purposes, and
construction of works including extensions, petty replacements and improvements

287. The materials comprise those which can be expected in the Indian markets and those which
are to be shipped from abroad. The indents for stores are submitted by the divisions every half- 0
year and should clearly show the two classes of materials separately. The indents should be
prepared in the A.P.S.E.Board Form 71 and the quantities worked out showing the opening
balances on the date of indent, probable consumption before the next supply period, and the
quantity required during the half- year covered by the indent. The quantities should be worked out
separately for maintenance materials, service connection articles, spares and line materials for
constructions. The service connections expected, the extensions in progress, sanctioned works on
hand and proposals which are likely to materialise should be clearly specified. In addition to these
quantities, the stock should provide for a minimum length of H.T. line and L.T. line materials to be
always available for emergencies. The normal delivery periods by suppliers, the time taken for
consolidation and scrutiny of indents by the Superintending Engineers, the Chief Engineers at head
quarters and Chief Engineers/Zo nes calling for tenders and placing orders should be taken into
account and the stock regulated; accordingly. It should be noted that no works are to be held up
for want of stores and the primary responsibility for seeing that the materials are available rests
with "the field officers. Indents should therefore be carefully prepared as, on the availability of
stores, mainly depends the programme of works and development.
- 270 -

CONSOLIDATION OF INDENTS:-

The requirements of stock materials in the Circle for the halfyears ending 30th September and 31st March should be consolidated from the divisional indents
well in advance, by the Technical branch in Central Office from the data furnished by the Divisional
Engineers including therein a similar indent for the Stores at Headquarters.
288.

Whenever the quantity of materials requisitioned for is in excess of the quantity used during
any one of the last three official years, a clear explanation in support of the increased demand
should be furnished in the remarks column.
289.

The maximum and minimum limits proposed for each article at each stores should be taken
into account and in no case should quantity in excess of the maximum be included except on
specific grounds of actual requirements.
290.

The quantities should be limited to the absolute minimum consistent with the satisfactory
and efficient working of the Board and unnecessary locking up of funds should be avoided.
291.

The indent should be put up through the Accounts Officer/Senior Accounts Officer to the
Superintending Engineer for scrutiny and approval.
292.

A consolidated requisition in A.P.S.E.Board Form 71 for all the materials (including those
for which orders are to be placed by the Superintending Engineer) should be prepared and
submitted to the Chief Engineer by the first week of January and July of each year. The indents
will be scaitinised by the Chief Engineer concerned tenders called for and purchase orders for
items beyond the powers of purchase of the Superintending Engineer will be placed by the Chief
Engineer for Electricity concerned.
293.

NOTE:

1) Emergent indents may be submitted only in cases of actual necessity when serious
inconvenience would be likely to arise from the submission of indents in the ordinary way.
Such indents should be submitted only on the responsibility of Superintending Engineer
himself.
2) Supplemental demands for the purc hase of materials not included in the half- yearly list of
requirements should be few and made as and when necessity arises and the Chief Engineer
concerned addressed where necessary for placing orders. It should be noted that Divisional
and Assistant Divisional Engineers can make purchase of stores only in special or emergent
cases-Vide Appendix I- The Officer from whom proposals for indents originate should
follow up the indents, if necessary, by periodical reference to the Superintending Engineer.
The responsibility for the availability of the articles when they are required in the field rests
with the initial indenting Officer.
294.

The powers of sanction for the purchase of stores are included in the Appendix I.

Conditions regarding quality and price being equal, preference should be given to articles
(of foreign manufacture) held in stock in India; and it is only when the articles cannot be purchased
locally, they need be imported, by placing orders
295.

- 271 -

296. Orders for purchase of materials of same capacity, say 5 Amps Fuse Units shouldn't be split
up to bring within the powers of sanction of sub-ordinate authority. When placing one order for
purchase of two or more materials in demand, say 5 Amps, 10 Amps 20 Amps Fuse-units, powers
of sanction i.e., orders for purchase for each of materials, say for 5 Amps, shall not be exceeded;
similarly for other materials.
297. Copies of orders according sanction for the purchase and specifying the conditions of
supply of stores and payment for them should be communicated to the Accounts Officer/Divisional
Engineer for check and payment of bills. In respect of purchase orders issued by the Chief
Engineers, at Head-Quarters copies should be communicated to the Senior Accounts Officer New
Payment System' at Head-Quarters office. The copies of the Purchase orders intended to the
paying officers should be signed in ink by an officer to be designated for the purpose(whose
specimen signature should be communicated to the paying officers). Further correspondence
affecting payments and conditions should be similarly communicated. To avoid audit objections
and consequent delay in payments, the sanction of appropriate authority should invariably be
obtained at the time for deviation from and additions to the order and also for any mod ification in
design, rates, etc. Reference to such sanctions should be invariably quoted in the bills.
Rules to be observed in purchase of stores:
298. (l)The following rules should be observed in (buying the stores) in accepting tenders.
When the conditio ns regarding quality and prices are equal, preference in making purchases
should be given in the following order.
a) To articles which are produced in India in the form of raw materials or are
manufactured in India from raw materials produced in India
b) To articles wholly or partly (partially) manufactured in India from imported
materials
c) To articles of foreign manufactured held in stock in India and
d) To articles of foreign manufactured abroad which need to be specifically
imported.
A purchase officer, when satisfied that such measure is justified, allow a limited degree of
preference in respect of price to articles produced or manufactured in India either wholly or in part.
The preference so allowed shall not exceed 5% of the price at which articles of similar quality not
produced or manufactured can be obtained.
Thus, ordinarily, of articles available at the same price, that of best quality should be
purchased and for articles of the same quality the lowest tender be accepted.
He should ensure whether he is competent to accept tender.
decided the tender is the authority to cancel the Purchase Order.

- 272 -

The authority who has

A Board servant who has to select a tender for acceptance should take into account the
financial status of the tenderer. He should also see the following:
1. Whether the tenderer has given Earnest Money Deposit and has agreed to give
Security Deposit.
2. Offer should be technically acceptable.
3. Previous performance of the articles supplied by the tenderer and his performance of
contract.
4. Capacity and facilities to manufacture.
5. To be purchased from manufacturer but not distributors.
If other conditions are equal, the lowest tender should be accepted. Where the lowest
tender is not accepted, the reasons should be recorded and all the releva nt records made available
to Accountant General during his local inspection. The acceptance and rejection of tender is a
matter entirely with the discretion of officers responsible for the purchase of materials, but a
superior authority or the Accountant General may call on him to justify the manner in which he
has used his discretion and to give reasons for rejecting any tender. No tenderer has got any right
to be told of the reasons for rejecting his tender and the reasons for the rejection of his tender
should not be communicated to any tenderer.
(2)
LOCAL PURCHASE TO BE ENCOURAGED . The object of the rules referred to is among other
things to encourage the local purchase of stores. As most of the manufacturing firms have
agencies in India prepared to' deliver articles at the places required and to give where necessary
technical advice and service, it is unnecessary to place orders for articles of foreign manufacture,
directly with the manufacturers in foreign countries and importing them from foreign countries.
Conditions regarding price and quality being equal, preference should be given to Indian articles
and articles (even of foreign manufacture) held in stock in India. It is only when the articles cannot
be purchased locally with advantage, they need be imported by placing orders. It is incumbent on
the purchasing officer when articles of special or unusual character or other specified equipment is
to be purchased from outside India to satisfy himself, that suitable and economic purchase cannot
be made in India and when purchase abroad is resorted to, they should clearly place on record the
reasons for doing so
(3) For reasons of standardisation, articles similar to those already in use in the department should
as far as possible be purchased. Items are best purchased in bulk such as lamps, lubricating oil, etc.
No purchase for special equipment should be made without orders of the Chief Engineer.
(4) TENTS. Tents and others articles manufactured in jails should invariably be purchased from the
Jail department unless the previous sanction of Board is obtained to their purchase elsewhere and
on grounds of superior quality, cheapness guarantee, etc.
(5) All proposals for the supply and disposals of tents should be submitted to the Chief Engineer
for sanction.
(6) An annual return of tents should be submitted to the Chief Engineer
(7) JAIL ARTICLES . The rules regarding purchase of articles from Jails apply mainly to furniture.
- 273 -

(8) If the Jail or school is unable to supply the indent, the order should be offered to another Jail
or school situated within 160 km, if it makes the articles. Rush of orders at the end of the financial
year should be avoided.
(9) All articles which are manufactured at the departmental workshops should be obtained from
there. The Public Works Department workshops and other Government workshops authorised to
undertake work for other departments should also be given opportunities to quote for works which
the workshops cannot undertake, Transformers and motors which are in need of repairs and which
cannot conveniently be undertaken by territorial engineer should be sent to the M R T Branch.
Note: Comparative statement of tenders for the supply of materials and works contract should be
got scrutinised in the accounts branch and remarks obtained.
Local purchase orders - Preparation, scrutiny and issue of orders.
299.

Indents may conveniently be grouped under

1) Bulbs
2) Meters,
3) Cables and cable boxes.
4) Iron articles
5) House service connection materials.
6) Spares for equipment.
7) Transformers.
8) Metering and feedering cubicles
9) Conductors.
IO)Switchgear, etc., lightning arresters.
11)Poles, crossarms and clamps.
12) Insulators.
13) Testing instruments, etc.
14) Coal and Furnace Oil.
15) Cement.
16) Tower parts.
17) Consumables.
18) Other materials.

300. As far as possible, materials should be standardised including the nomenclature. In the
indents, only this nomenclature and classification should be adopted, those not falling under them
being detailed at the end of each class.
Materials required for Rural Electrification and Distribution and Transmission works will be
procured by inviting tenders from the manufacturers and suppliers who are registered with the
Board as suppliers.
The Vendors will be classified as follows:
(a) Manufacturers
(b) Authorised Agents/Dealers of manufacturers.
(c) Stockists.
- 274 -

The vendor-wise register will be maintained by the Purchase Officers to indicate the total
business with the suppliers and their performance.
The contract for erection of lines/fabrication of materials/repairs of equipment/transport of
materials/civil maintenance works will be executed by inviting tenders from those who are
registered with the Zonal Chief Engineers.
301. When machinery, spare parts or accessories to existing machine, instrument or equipment are
requisitioned for, it is most important that a statement, more or less in detail, should be given of the
purpose for which it is required.. In the case of spare parts or accessories, full particulars should be
given, viz., the date of supply, the names of the makers, the number if any of the machine, the ship
by which received, the serial number, capacity, range, etc. When the nomenclature of a spare is in
any way doubtful, a description and a sketch should accompany the demand. The departmental
specifications should be given in the orders.
302. Indents or orders for spare parts should not be sent, piecemeal but only yearly indent as
this will.be advantageous for better prices.
303. None but the approved type of article for which a type or pattern has been laid down may
be included in the requisition without the orders of the Chief Engineer.
304. All orders must state clearly the head of charge to which the cost is to be debited. All
requisitions should state definitely the date or dates by which the stores are required. Vague
phrases, such as, "urgently required," "wanted as early as possible," convey, no precise meaning.
305. When placing orders for stores, two copies will be sent to the firm with whom the order is
placed, one copy will be sent to the stores concerned one copy to Divisional Engineer, one copy to
Accounts Officer Expenditure/Paying Officer, one copy to the Superintending Engineer, one to the
Internal Audit Officer, and another filed with the office of origin. Orders should be placed in the
Special A.P.S.E.Board Form 146 printed for the purpose. The supplier should be requested to
return within a period of 15 days , one copy of the purchase order duly signed by the supplier, in
token of acceptance of all the terms and conditions of the order.
306.
The order should give the various items serially numbered, a brief specification of the
materials to be supplied, the quantity in numbers or weight, the unit rate and the cost of the
item. The order should also specify definitely and clearly the place of delivery, date of
delivery and penalty for the late delivery.
A Purchase Order register has to be maintained Wing-wise i.e. one for Operation Wing,
one for Project Wing like-wise.
A Purchase Order register will be maintained in Zonal Office also and a number will be
given to the Purchase Order before despatch, as in Head quarters office.
307.
The orders for purchase of stores will further clearly state whether the rates are
F.O.R. destination or freight prepaid, or to pay, as the case may be, the supplying firms
being asked to include in their bills the charges not covered by f.o.r. prices, supported by
documentary evidence.
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In the copies of the Purchase Order intended to paying officers and of Financial Advisor &
Chief Controller of Accounts, the information regarding Sales Tax rebate particulars, has to be
furnished to enable the field officers for intimating the Sales Tax Rebate particulars of Financial
Advisor & Chief Controller of Accounts, wherever such rebate is amicable.
308. For facility and econo my, orders will be placed for a particular item or group of items
covering the requirements of the entire department but it is also permissible to place separate
orders pertaining to each paying unit.
309. All changes made subsequent to placing of the orders, must be intimated to all officers to
whom the origina l order is communicated, particularly the Paying officers, the Superintending
Engineer and the Internal Audit Officer. Such changes must invariably be entered in the original
copies with the offices and attested.
310. The calculations and specifications must be complete and clear in every respect and be
accompanied by the necessary drawings and models or samples. Full information should be given
as to the requirements in all cases where doubt can possibly arise. The local purchase order should
show the tota l value of stores under each classified head as well as the grand total.
311 (a) The time within .which delivery of materials should be made should be specified in all
cases and a clause as to the levy of penalty for late delivery inserted in the Local purchase orders
relating to them.
(b) The Purchase Order should contain a force majeure clause as follows :
1.

The vendor will not be liable for delay for failure to supply the materials/
equipment for reasons of 'force majeure such as acts of god, acts of public
enemy acts of Government, fires, floods, strikes, lockouts etc. Strikes in
manufactures of proprietary items as specified by Board would also come under
force majeure.
2. The vendor shall within 10 days from the beginning of such delay notify to the
Board in writing of the cause of delay.
3. The Board shall verify the facts and grant such extension of time as facts justify.
4. No price variation shall be allowed during the period of force majeure and
penalty would not be levied for this period.

Officers delegated with powers to place purchase orders will grant extension of time.
312. Performance Bank Guarantee for 10% shall be given by the tender for a period of over and
above six months beyond warranty period specified in the purchase order. (BP. Ms No. 1025 dt.
19.9.89).
1. The guarantees and warranties would remain as currently in force to the supply of material
i.e. the materials would be guaranteed for satisfactory operation for a period of twelve
months from the date of commissioning of equipment or putting materials in use or
'EIGHTEEN' months from the date of receipts of equipment/materials at stores by the
consignee and in good condition whichever is earlier.

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2. The rectification or replacement of defective materials should be done with in 'fifteen days
from the date of receipt of intimation of defects or such other time as the Board may deem
proper to allow and failure to replace or rectify in the stipulated time would entail
withholding of payment to the extent of failed units from the suppliers.
313.

Contracts should specify that;

1. The approval or waiving of test certificates shall be by the Chief Engineer.
2. Bills should be forwarded to the paying officers mentioned in the purchase order and all
future further correspondence regarding payment is to be addressed to the paying
officers.
3. The receipt of the purchase order should be acknowledged.
4. A forwarding invoice in triplicate should be sent to the consignee along with the railway
receipt to each station and got acknowledged by the receiving officer. A copy of this
acknowledged invoice should be attached to the bills sent in duplicate.
5. The contract should specify whether the prices are firm or variable. If variable , price
variation formula should be specified.
6. Penalty for late payments is to be made
7. Currency in which payment is to be made
8. Should specify the terms of payment
9. Replacement of defective supplies to be made by the supplier
10. Whether the loss or damage in transit to be born by Board or supplier or insurancecompany
11. Specify guarantee and warra nty of materials for satisfactory operation and rectification
of defective materials
12. Specify force MAJUERE condition.

314. In view of the general unsteadiness of the market in the case of imported materials, a date
should invariably be specified for receipt of tenders and acceptance should be communicated to the
successful tenderer immediately and before the market rates rise. If the prices have fallen, before
the communication of acceptance of the tenders, the lower rates should be accepted with the
consent of the tenderer.
315. Reminders for the delay-in deliveries of materials may be issued (i) by the Divisional
Electrical Engineers in the case of orders placed by Superintending Engineers, with copy to the
Central office and (ii) by the Superintending Engineer with copy to the Chief Engineer Head
Quarters, and Central Office in the case of orders placed by the Chief Engineer and also by officers
who placed purchase order.
316. (1) All the medical officers in-charge of Board hospital/dispensaries , should route their
indents for procurement of medicines and drugs through the Chief Medical Officer, Vidyut Soudha
for appraisal and approval before the Superintending Engineers, Chief Engineers placing the
purchase order on the agents of the manufacturer of medicines and drugs list of which is approved
by the Board on rate contract/non-rate contract basis.(BP Ms.no.252. dt.6.2.1997).
(2) The rate contract (R/C) items may also be purchased from Government, medical stores
depot, Hyderabad depending upon the availability of the required brands of reputed manufacturers.
(3) The essential life saving drugs may be purchased from the open market
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NOTE:- (1) No indents should be submitted between the 10th February and 31st March as the
Medical Stores Depot will then be engaged in stock-taking.
(2) Indents should not be submitted piecemeal by officers. Annual requirements of drugs
should be included in the indent referred to above.
317. INSURANCE OF PROPERTY: It is a general principle that Board bear their own risks and do
not insure Board property except in the case of specially valuable property liable to special risks.
In the latter case, the sanction of Board should be obtained. In the case of goods indented from
abroad, insurance charges from Indian port are payable by Board only, when the purchase price
includes cost, insurance and freight of goods as delivered at the Indian port. As per BP Ms No.
1025 dated 19.9.89 the price of materials/equipment includes packing, forwarding, freight and
insurance.
In connection with imported materials covered by contracts for supply and erection, where
necessity of erection is being felt, insurance of materials during the period of storage is permissible
in cases where there is some risk of breakage or damage. The cost of such insurance should be
borne by the Board. If the storage continued for a longer period, the Chief Engineer should obtain
the sanction of the Board in sufficient time before the expiry of the six months explaining fully the
circumstances. These instructions will also apply to payment of war risk insurance charges.

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318. The following registers are maintained in the Stores section of the system in connection with
the purchase of stores:
a)
b)
c)
d)
e)
f)
g)
h)
i)
j)
k)
1)
m)
n)
o)
p)
q)
r)

Register of purchase orders

Register of rate contract
Register of indents sent to Chief Engineer
Register of T. Notes
Register of transport bills
Register of Railway receipts and Lorry receipts.
Register of rejected materials
Register of Check measurements
Register of C forms
Register of Theft of materials
Register of Demurrages and wharefages.
Register of Test Checks
Register of Stores Received Books and Stores Issues Books.
Register of Gate passes
Register of Requisition and Devolutions.
Register of Auction materials .
Form no 13 Report on receipt of materials in stores.
Register of specimen signatures

In order to have a complete record of all consignments received or sent by rail and also a
check over payment, for transport of materials from or to the Railway Station, the Assistant
Divisio nal Engineer/Stores and each Section officer or in charge of stores should maintain a
Register of Railway Receipts Inwards (A.P.S.E.B. Form) and a Register of Railway Receipts
Outwards (A.P.S.E.B. Form). The Register should be reviewed monthly and submitted to the
Divisional Engineer/ Senior Accounts officer/ Accounts Officers as the case may be, with the
results of such review and the action taken.
At the end of each calendar year the Engineer in charge of Power Systems and
Construction should submit to the Chief Engineer by the first week of January a return showing the
quantity of explosives purchased and the price paid therefor.

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(ii). ACCOUNTING OF STORES TRANSACTIONS

SCOPE
319. (a) In the A.P.S.E.Board, a Public Undertaking , materials are required for the followi ng
purposes.
(i) Capital Works.
(ii) Operation & Maintenance Works.
(iii) Other commercial activities like hiring equipment etc.
(b) For purpose of accounting , materials are classified as
(i) Materials held under Stores 'Stock' account,
(ii) Tools and plant charged off to final head of accounts under generating stations,
transmission lines, sub -stations, distribution lines, offices etc.,
(iii) Spares and other equipment charged off to works,
(iv) Consumables charged off to Operation and Maintenance.
(iii) NUMERICAL ACCOUNTS AND STORES

320. The detailed accounts procedure for stores held under 'Stock' is given hereunder. In respect
of items (ii) to (iv) mentioned above, though their cost is charged to final head under the works
concerned, nume rical or quantity accounts of receipts, issues and balances should be maintained
with a view to have proper control over the materials. This is dealt with later.
321. Materials may be received in the stores from the following :
Receipts :
(i)
(ii)
(iii)
(iv)

By purchases from suppliers,

By diversion from other stores,
By devolution from works,
Unclaimed samples from bidders.

322. Issues : Materials may be issued for the following purposes.

(i) issue of material to works,
(ii) issue of material to contractors, consumers, Deposit Contribution.
Works, Sale etc.,
(iii) diversion to ether stores of the Board.
The accounts of the sto res are based on the fundamental principle that all materials
purchased shall be charged to the account 'stock' in the first instance though the materials
purchased may be for a particular work and are chargeable ultimately to works for which the
materials are issued. However the following transactions need not pass through stock account and
should be charged direct to works by entry in Measurement Book or special Stores Received
Book.
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a) All machinery for large projects purchased under supply and erection contracts.
b) In the case of materials ordered by the Assistant Divisional Engineer/Divisional
Engineer by local purchase under the ir powers for emergency use and delivery at site,
measurements may be recorded in measurement book charging the same to the works
concerned.
323. Initial records and other Accounts Books
(1) The following initial records and other books of accounts are ma intained for purposes of
recording transactions under 'Stock' Account.
A. Initial Records

B. Other Books

(i) Stores Received Book

(ii) Devolution
(iii) Stores Issued Book
(iv) Requisition

Numerical Ledger
Priced Ledger
Numerical Abstract
Priced Abstract

Note 1. The Requisition Books, Devolution Books, Stores Received Books and Stores
Issued Books are of financial value and should be treated as valuables like cheque books.
These books will be available with the head of the stores and will be issued to the Section
Officers as per their requirements. As in the case of cheque books, a register of Requisition
Books/Devolution Books etc., should be maintained in each stores. The receipts and issues
should be accounted for under proper authority. Whenever ne w book is operated, it should
be intimated to the officer (by Designation) in charge of stores by a covering letter from the
Section Officer. The list of books available with each Section Officer, should be furnished
to the stores, every quarter and in the stores it should be verified whether the books under
operation and blank books available tally with the register maintained in Stores.
Note 2. Each Section Officer should operate only one Requisition Book/Devolution Book
at a time for the purpose. This Requisition Book/Devolution Book should not be made use
of by another Section Officer. The Requisition/Devolution Books should be under the
personal custody of the officer concerned.
Note 3. Specimen signatures of the Section Officer and sub-Divisional Officer (Assistant
Divisional Engineers) who signs/counter-signs the requisition should be furnished to the
stores custodian who will maintain the register of requisitions book and verify them with
the signature on the requisition and issue materials after satisfying them selves of the
correctness of the signature.
Note 4. In respect of inter- stores requisition, and requisitions of Divisions/Circles on
stores of other divisions/circles or inter-division or inter-circle, the requisition should be
countersigned by the Assistant Divisional Engineer/Stores whose signature duly attested by
the Divisional Engineer (TL&SS) or Superintending Engineer of the concerned unit whose
signature will be made available to all the stores. After verifying the relevant records and
the specimen signature the Assistant Divisional Engineer/ Stores drawing the material, and
the correctness of the requisition, the inter stores materials are to be drawn and accounted
for.
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(2) To facilitate easy identification of materials, by source, by class, and for purpose, quick
ledger posting and to save labour and time, at all levels, it is necessary that the initial
records like Stores Received Book, Requisition/Stores Issued Book should be printed
for different purposes as specified below :
(a)

(b)

Stores Received Book

FORM NO.

PURPOSE

Form S- l

Purchases from suppliers through

Purchase Orders.

Form S-2

For materials received from other

divisions/circles

Form S-3

For materials devoluted from works

through devolution notes.

Form S-4

Materials received from suppliers but

charged direct to works

Requisitions/Stores Issued Book :FORM NO.

PURPOSE

Form S-7

Operation and Maintenance Works

Form S-8

For Capital Works

Form S-9

For service connection works.

Form S-10

For miscellaneous works i.e. D.C.

works, including temporary supplies,
manufacturing works, sales etc.

Form S-l 1

Inter stores transaction -Materials issued to other

Circles/ Divisions.

This will obviate considerable scope for delays, confusion in making out abstracts for
stores , received through different sources, stores issued for various purposes like Operation and
Maintenance, Capital Works, Service connection works etc., and in accounting of these
transactions in various cost ledgers in the Accounts Section. It should be ensured that sufficient
quantities of these important forms are printed as specified above and adequate stocks maintained
Without giving room for any deviation in the use of forms for the different purposes as indicated
above for want of stock.

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(3)

Stores material Index :-

An upto date stores material Index should be maintained and correct code No. assigned to .
each material both for, receipt and issue i.e. Devolution/Stores Received Book and
Requisition/Stores Issued Book. This will serve as guiding factor for posting the transactions
correctly both in numerical and priced ledgers.
324.

Bin Card

A Bin Card (Form--S--13) is hung up outside each bin or rack in the stores. The minimum
and maximum quantities to be stocked in respect of the material as fixed by the Superintending
Engineer are noted in it. Each time articles are placed into or taken out of a bin or rack an entry is
concurrently made in the Bin Card and the balance struck. Where materials are stocked outdoor,
Bin Cards should be separately maintained by the Section Officers and all issues and receipts
concurrently noted. The Bin Cards should show the balances at any moment and this should tally
with numerical accounts. An entry of receipt of a material is first made in Stores Received Book
and then in the Bin Card while in the case of issue an entry is made first in the Bin Card and then in
the Stores Issued Book.
Accounting in Field Organisation :325. Receipt of Stores
(1) By purchases from Suppliers :The requirement of materials for works is estimated with reference to approved budgets
and purchase orders are placed by the competent authority. The supplies against these orders will
arrive into the stores. The value of these supplies will be debited to "stock" suspense account
crediting supplier's account (Sundry Creditors).
a) The value of stores which are exclusively catering to the requirements of construction
Project/Transmission lines, sub-stations shall be debited to "22.60 stock materials at
construction stores" and liability to the suppliers shall be credited to suppliers account
"42.1 Liabilities to supply of materials/work capital".
b) The value of the materials supplied to stores in Operation Division/Circle which cater to the
requirements of both capital and also operation and maintenance works and Generation
circles/ Divisions will be debited to "22.62 stock of material - O & M" crediting suppliers
account i.e. 43.1 liability for supply of materials/works - O & M" towards the amount
payable to the suppliers.
c) The value of Coal, Oil and Gas actually received in the stores will be debited to '22.101 Coal stock, '21.105 Oil' stock and '21.108 Gas' as the case may be, crediting the
suppliers accounts '40.4 liabilities to Fuel supplies in respect of liability relating to Coal &
Oil and in respect of liability relating to Gas 40.510 Gas Suppliers Account.

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(2) (a) By Division of Materials from one Store to other Stores: Materials are obtained
from other stores within the circle by issue of requisitions signed by the Officer of the
indentingstores. It is of great importance that these transactions are responded in accounts in the
same month to avoid administrative and accounting difficulties. The requisitions are to be countersigned by Executive Engineer (TL&SS) or Superintending Engineer of the concerned unit of the
circle, who will ensure that the requisitions are genuine. The Circle officer and the two stores
transacting the stores materials should ensure that the value of the materials issued from issuing
stores and those received by the receiving stores are accounted for in the same month of the
accounts. In the case of materials issued at the fag end of the month and received in the
succeeding month in the other stores, the Senior Accounts officer will take special steps for
adjustment of the value of the materials -in the receiving stores. For this purpose the circle
office will maintain register of requisitions countersigned showing the reference to the diversion
orders already received and ensure that prompt adjustment in accounts in both the stores. The
specimen signature of the Executive Engineer (TL&SS) or Superintending Engineer of the
concerned duly stamped and dated will be furnished to all the Stores in the circle. The issuing
stores will verify the specimen before honouring the requisition. In the circle office, specimen
signature of the Section Officer of the Stores will be maintained. A register of diversion orders will
be maintained in all the stores and in circle office and it will be consulted in respect of inter stores
drawal of materials. Materials to other stores will not be issued without diversion orders.
Issue rates of the month of issue should be obtained by the staff of receiving Stores from
the pricing section of issue stores immediately on lifting of the materials. The rates should be
adopted in the SRBS, without waiting for debit advice from the other issuing stores of Division /
Circle. The officer in-charge of the pricing section of the issuing stores will furnish in duplicate the
issue rates (showing reference to requisition, diversion orders, name of the materials, quantity, to
whom issued, date of issue) to the staff of the other stores, who lifted the material. Of the two
copies, one copy will be handed,over by the staff who lifted the material, to the pricing section for
valuing the SRB. Debit advice will be issued as usual.
(b) By diversion of materials from one Stores to another Stores out side the
Circle /System
Materials are obtained from other stores ,the administrative control of which lies out side
the circle, by issue of requisition signed by the Officer of the indenting Stores. A register of
diversion of materials from one Stores to another Stores either within the circle or out - side the
circle, will be maintained in all the stores and all the circle offices. As and when there is a change of
incumbency in the post of the Executive Engineer (TL&SS) or Superintending Engineer of the
concerned, the specimen signature of the Executive Engineer (TL&SS) or Superintending Engineer
of the concerned will be communicated to all the circles of A.P.S.E.Board .
The Requisitions are to be counter-signed by both the Executive Engineer (TL&SS) or
Superintending Engineer of the concerned of the circles, after ensuring the correctness of the
signatures and materials diverted by reference to the specimen signature and register of diversion
order indicated already. The issues and receipts of the material should be adjusted in the accounts
of the same month . In the case of diversion affected at the fag end of the month and received at
the receiving stores during the succeeding month, both the circle officers will ensure prompt
adjustments in the accounts.
- 284 -

The issuing stores will ensure the correctness of the counter-signature of the Executive
Engineer (TL&SS) or Superintending Engineer of the concerned on the requisition by reference to
the specimen signatures available in the stores office and also diversion orders. Materials to other
stores should not be issued without diversion orders.
Issue Rates of the month of issue should be obtained by the receiving stores from the
pricing section of the issue stores, immediately on lifting the materials. The rates should be adopted
in the Stores Received Books without waiting for receipt of Debit Advic e from the other
Division/Circle. The officer incharge of the pricing section of issuing stores, will furnish in duplicate
the issue rates (Showing reference to Requisition, Diversion orders name of the materials,
quantity, to whom issued date of Issue) to the staff of other stores, which lifted the materials. Of
the two copies, one copy will be handed over by the staff who lifted the materials to pricing
section, for valuing the Stores Received Books; Debit Advice will be issued as usual.
( c ) Drawal of the materials from stores by the Divisions(having no stores): Stores
Issues within the Circle/ System.
The Section Officer in charge of works, prepares the requisition, showing work-order
number and account number and other materials particulars and after counter- signature of the
Assistant Divisional Engineer on, 1 the Requisition, presents the requisition at the Stores and draws
the materials. He will also prepares a statement of material drawn in the Proforma and sign a
certificate of drawal of the materials and sends it to the accounts section of the Division.
After issue of the material as per the requisition, the stores prepares a separate Stores
Issues Book for each division and sends Stores Issues Book and requisition to the pricing section
on the same day. After Valuing the Requisition and Stores Issues Book and posting in the priced
ledger, valued triplicates will be sent to the Division, whose Section Officer has drawn the
material, with a covering letter in the proforma. The pricing Section, will send the original and the
Division-wise Stores Issues Books to the accounts section of the Division. At the end of the month
the total value of the materials, as per Stores Issues Book will be taken into account debiting "31Inter unit account (Materials Division wise) crediting stock account.
The accounts section of the Division executing the works, (which received valued original and
triplicates copies of requisition from the pricing section and statement of materials from the section
officer executing the works) verifies the correctness of the statements and requisition. The
requisitions are posted in the ledgers. The total value of the requisition posted in the works ledger
represents the materials drawn from the central stores. (Which is a debit to vario us works) will be
credited to "31- inter unit account materials" Issue of Debit Advises in respect of the materials
drawn from the Stores by the Divisions of the circle is not contemplated as both the stores and the
Divisions executing works are under the Circle Office. Hence the Circle Office will ensure that the
debits shown under Account 31 Inter unit Account Materials Division - wise " in the Trial Balance
the circle for the month agrees with the credit amount shown in the respective Trial Balances of the
Divisions under account No: 31 Inter Unit Accounts Divisions.
The valued triplicate will be sent to the Section Officer (works) for posting in the initial
account of work order.
All the Divisions should invariably furnish a copy of the Trial Balance to the Circle Office.
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326. By Devolutions from Works: The stores should be drawn generally to the extent required
before the work is commenced. In exceptional cases materials drawn for works may become
surplus for various reasons. Such materials should be devoluted to the stores explaining in
detail the reasons for the same. When materials drawn for works and found surplus are
returned to stock, they should be accompanied by a stores devolution note (Form No. S-5) (or
stores return note). The devolutio n notes are written by carbon process in quadruplicate by the
officer in charge of the work Issue rate applicable for the month in which the materials are
returned to the stores will be adopted .
327. (I) Each devolution should be accompanied by a detailed report containing the following
information : (except for retrieved materials.)
(i)
(ii)
(iii)
(iv)
(v)

Quantity estimated.
Quantity drawn.
Quantity issued as actually measured or counted.
Surplus
Explanation for excess drawal.

(II) Materials devoluted from works should be accepted in stores only if they are usable
and can again be issued for new works. If the condition of the material is such that they cannot be
reissued, they should be deemed as scrap and such material should be accepted as scrap only, if the
Devolution gives reference to survey report in which its write off has been sanctioned by the
competent authority. If however, materials are such that they can be reissued after repairs, such
materials should be accepted only if they are got repaired, brought to working condition and then
devoluted by the field staff. The responsibility of accepting such materials and getting them
repaired is not that of the stores..
(III) The free samples received from companies are generally returned to them at their
cost, if required by them. If the samples are not required by the company, they may be taken to
stock by credit to Misc. Revenue quoting the firms letter as authority in the devolution which will
be prepared by the Section Officer. These devolutions should be classified along with the
devolutions for "return of materials from works". The samples which can be used on works should
be taken into stock at a valuation rate for the month and others will be taken as scrap.
328. Stores Received Book
General :(1) All materials received should be examined, counted, weighed or measured as the case may
be, by the custodian with the assistance of staff provided for the purpose. The measurements
recorded are check measured and check measurement certificate recorded.
After taking delivery of materials and after verification and check- measurement, the receipt
of the material is recorded in the Stores Received Book. This is an initial record and serves the
purpose of measurement book in so far as stores are concerned. The pages of the Stores Received
Book are in triplicate and they are machine numbered.

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(2)

The following are the instructions for writing up the Stores Received Books.
a)
b)
c)
d)
e)
f)
g)

It will be written up in triplicate.

All the columns in Stores Received Book should be filled in with diligence and care.
Entries should be made in ink or indelible pencil.
Entries should be recorded continuously.
No blank page should be left or torn off.
Pages left blank should be cancelled by diagonal lines and attested.
None of the lines should be left blank. Any lines not required should be scored through
in order to prevent additional entries being made later on.
h) No entry should be erased.
i) If mistake is made, it should be corrected by scoring out the incorrect words or figures
and re-writing the correct words or figures and the
corrections attested with dated
initials,
j) Detailed account of measurements of stores should be recorded in the Stores Received
Book,
k) Quantities to be noted should be in the same unit as it found in the purchase order and
written both in figures and words.
l) Account No./Head of Account should be furnished
m) Stores Received Book should be written up on the day the materials arrive into the
stores and except in very exceptional cases, should not be delayed beyond 3 days from
the date of arrival into stores.
The following additional information should be furnished for materials received from
different sources under footnote in Stores Received Books.
A.

When received from suppliers ;-i)

ii)
iii)
iv)
v)
vi)
vii)
viii)

B.

Purchase/Order No.
...
Date ...
Railway Receipt/Lorry Receipt No.
Date ...
Supplier's Despatch advice No.
Date ...
Damages/Defects
RF/under charges/Over dimension charges etc.
Wharfage.
Demurrage.
Consignee's Acknowledgment.

When received from other Stores :-i)

ii)
iii)
iv)
v)
vi)

Date of receipt of materials into the stores.

Transport Note No. and Date.
Date of drawal of material.
Mode of conveyance.
Railway Receipt/Lorry Receipt No.
Damages, defects, shortages etc.

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C.

When received through Devolution's from works :

i)
ii)
iii)
iv)
v)

D.

Quantity estimated.
Quantity drawn and date.
Quantity used as actually measured or counted.
Surplus.
Reasons for excess drawal.

Samples: 1) Name of the company

2) Tender notice, number and date
3) 3.) Communication from the company regarding the free sample

The materials received should be check- measured by the competent authority and a
certificate to that effect recorded in all the copies of the Stores Received Book under the full
signature of the check-measuring officer with date. It should be done within 10 days from the date
of receipt of material into stores where the check- measurement is to be done by Divisional
Engineer/Executive Engineer. In all other cases, where the Assistant Divisional Engineer is
competent, check-measurement should be done on the date of recording entries in the Stores
Received Book within three days.
The original and duplicate copies of the Stores Received Book should be forwarded to the
stores accounts section (Pricing Section) and the triplicate (fast copy) will be retained in the stores.
CLEARING PACKAGES AT DESTINATION

Unloading facilities at Railway stations of destination, demurrages to be paid otherwise

should be looked into carefully. Section Officer (Transport) will be responsible to see and arrange
well in advance for any special unloading and transport facilities called for, specially when heavy
equipment is expected. The Assistant Divisional Engineer (Stores) should scrutinise all local
purchase orders, bills of loading, shipping documents, etc., and intimate Divisional Electrical
Engineers well in advance of all cases requiring the special arrangement.
Any discrepancies in weight or description noticed between the actual consignments
delivered and as entered in the suppliers despatch advice note should be examined and if necessary
proper entries made in the railway delivery registers. If, however there are any outward indications
of extraction, damage or loss "open delivery" of the consignment should be applied for and a
certificate of damage and loss, obtained. Any laxity in this respect resulting in loss of property shall
be liable-to be made good by the officer clearing the goods.
The following points among other things should be noted in verifying the stores:a) Whether breakages, shortages or other defects are required to be replaced or not should
be specified.
b) If the specifications, such as the Catalogue number of the materials received, are not in
accordance with those as per order, it should be specifically mentioned that the
materials actually received can be made use of, and will be as efficient as those in the
order, in case such materials are accepted.
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c) In the case of materials short received or breakages or not up to mark, it should be

stated whether the bill may be passed deducting for replacements or replacements
should be awaited, if the former, suitable deduction should be proposed.
d) In the case of materials like meters, transformers, lamps, etc., test certificates will be
watched by the Accounts section, unless the field states that laboratory test is required
before accepting - this should be for special reasons to be advanced.
e) There should be no delay of more than three days in verifying the materials received and
taking into
stores Received Book; delays exceeding this limit should be briefly
explained the remarks column of the Stores Received Book.
f) The reason for breakages, etc., should be stated in the covering letter, if some
breakages can be set right locally, the approximate cost to be recovered should be
specified.
g) The Junior Accounts Officer of the pricing section should certify before passing the
bills, to the effect that he has compared the rates in the invoices with those of the orders
placed with the firm and found them correct and that the materials received have been
accounted for. He is also responsible to see that the verification report conforms to the
above instructions and that suitable deductions are made where necessary.
h) If any loss to Board results, as a consequence of the failure or delay to report the nonreceipt of shortages or damages, etc., the departmental officers will be held personally
and financially responsible for such losses.
In the case of materials ordered by the Assistant Divisional Engineers and Divisional
Electrical Engineers for local purchase, under their powers for emergency use and delivered at site,
measurements should be recorded in the measurement books in the same way as for work done.
These are not passed through stores accounts.
Units for accounting of copper and other conductors, manilla rope, etc., should be
standardised. The manilla rope should be accounted for in metres and not in Kilograms.
Conductors should be accounted for in Kilometres lengths and conversion tables for weights
should be at every Stores.
329. Issue of Stores.
General instructions for issuing, stores :-a) Materials under no circumstances, should be issued on Transport Notes, on chits or on
oral instructions. The physical custodian should issue only against an authorised
requisition duly countersigned by the Assistant Divisional Engineer in charge of the
work.
b) The specimen signatures of all the officers (i.e.) Section Officer and above including
Head Clerk of Central Office/Assistant Accounts Officer/Accounts Officer drawing the
materials, operating requisitions, as well as officers who countersign the requisitions,
should be available in the register of specimen signatures with the custodian.

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c) Whenever there is change of incumbency of the Section Officer and the Assistant
Divisional Engineer, and other officers, the fact should be intimated to the Head of the
Stores with the specimen signature of relieving officer duly attested by the relieved
officer. If the materials are issued to any messenger other than the officer who signed
the requisition it should be done only on production of the specimen signatures of the
messenger duly attested by the officer who signed the requisition. Such messengers
should be, of the rank of a Lineman or above.
d) The issue of materials should be based on the principle of "First-In and First Out"
method in order to avoid loss due to deterioration etc.
e) The physical custodian is personally responsible for the preparation of Stores Received
Books and Stores Issued Books correctly.
f) At each stores the gate-pass system should be introduced and for each issue there
should be supporting gate-pass. (Form-S. 14), Even where stores is at Railway yard
this gate-pass should be issued. The vehicle No. with name of owner and name of
driver in which the materials are being loaded should be noted on the gate-pass. The
gate keeper should verify the materials issued and in the vehicle, with those recorded in
the Gate pass, and in case of difficulty in identifying the materials with those listed in
the Gate pass, he should bring to the notice of the Section Officer issued the material.
The Officer- in-charge of stores should collect all the gate-passes from the Gate-keeper
on the same day in the evening and check the counterfoils with issues of the date. Any
discrepancy should be investigated into and rectified immediately.
330.

Requisitions

The issues from the stores are made in all cases only on the authority of requisitions. The
requisitions are written up in quadruplicate in carbon process. All requisitions should bear
reference to work order No. and Account No, in addition to the brief description of the work. The
quantity should be furnished both in figures and words. The Assistant Divisional Engineer countersigning the requisition is responsible to ensure that the correct work order No. and Account No.
are furnished in the requisition and the quantity is limited to the estimated requirements. He should
verify the estimated quantities in the Material Card issued along with the work order. One copy of
the requisition is to be retained by the officer who makes out the requisition as his office copy
which should not be detached from the book. The other three copies after counter-signature by the
Assistant Divis ional Engineer should be presented in the stores for issue of materials.
331. Stores are expected to be drawn only for immediate requirement. They should not be drawn
in advance or more than the requirement as no Material Account at Site is maintained
332. There should be an indication in the requisitions as to the person to whom the materials have
been handed over, and this acknowledgment should always be taken at the time of issue of
materials on the requisitions itself and they should be retained in the stores

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Requisition books, devolution books, stores transfer note books, work order books, stores
issue books, stores receipt books, transport note books, log books, fuse off calls, bill books, etc.,
are of money value in that their use results in financ ial transactions. They should therefore be used
only one at a time and the same care as in the case of measurement books, receipt books, cheque
books etc, should normally be taken.
For this purpose the Section Officer in charge of the stores shall be the custodian of
Requisition books, Devolution books, Stores Issue Books. Transport Note books, stores transfer
notes for the requirements of the field officers in the stores area and shall maintain a register
showing their receipts and issues. This register should be sent to Accounts Department for review
along with the Stores Abstract Book.
The following instruction should be observed:1. A Line should be drawn entering across the page under each item of a requisition and if
there is any space left, double-lines should be drawn diagonally across the blank space in
opposite directions.
2. If the materials as per exact specification of the requisition are not available in the stores,
the Section Officer should run a line through that item over his initials and write 'not in
stock'
3. Under no circumstance, should any corrections be made in the requisition by the Section
Officer in respect of quantities except under the initials of the requisitioning officer, nor
should materials differing those specified be issued.
4. If there is in stock an article, very near that specified, then the Section Officer should
make a note on the requisition covering those materials which he is able to issue to that
effect and if the material is required, he should issue it on a new requisition which will be
completed in exactly the same manner as other requisitions.
5. When requisitioning for materials, the several component parts of any articles should be
shown as separate items for example, if a 10 K.V.A transformer with oil, hooks and
primary cutouts is required, then the transformer should be one item, the oil a second the
hooks third and the primary cut is the forth item It should be clearly understood that no
materials, forming part of an article should be issued unless the requisition clearly calls
for that article, even in the case of articles like transformers which are listed in the
ledgers as complete with oil, hooks and so forth.
6 In no case, should additions and alterations be made in a requisition, as there is no
possible way of telling whether the additions have been made after or before the
requisition was presented. The Section Officer should not accept unattested alterations
and correction, and return the requisitions for the issue of a new one, if necessary. Any
correction found necessary due to items not supplied or short supplied for want of
sufficient stock, should be initialled by the party receiving the material and also attested
by the Section Officer in. all the copies of requisition. Requisitions, shall be current only
far 3 days from the date of requisition by the Section Officer (Works). Lapsed
requisitions should not he presented to the Stores.
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7. In the case of materials returned back to Stores, only devolution notes should be used.
8. In no case shall requisitions complied with be kept aside without being incorporated in
the Stores Issue Book concurrently and sent to the Accounts Office immediately ( the
same day).
9. The responsibility for the correct delivery of materials as per requisitions rest on :he
indending officer only. He may depute an intelligent and competent subordinate he can.
trust to get the store! In any case, when he himself does not go to Stores, he should
check up immediately on the receipt of the stores with the requisitions.
333. Stores Issue Book
A daily record of stores issued is kept in the Stores Issued Book in Form No. S-6. The
pages of the Stores Issued Book are in triplicate and entries are made on the authority of the
requisitions. This daily account is the basis of the stock transactions.
334. Maintenance of Numerical Ledgers
(1)
Posting of Receipts : In the stores, the receipts of each day should be posted
in the Ledger :a) Stores Received Books for materials received from suppliers.
b) Stores Received Books for materials received from other stores.
c) Stores Received Books for materials -received from the works through
devolution notes.
The closing balance should be arrived at for each transaction of receipt during the day and
this should be furnished in the Stores Received Book against the transaction in the 'last column'.
This will indicate Stock position in the stores and will facilitate the quantity reconciliation work.
In the numerical ledgers (Form S-l 1) all the receipt items of the day should first be posted
and then the issues posted. This will ensure that issues are not made without taking real arrivals
into stock.
(2)

Posting of Issues:The quantity recorded in the Stores Issued Book is to be posted in the numerical ledger
and the closing balance arrived at. This closing balance so arrived should be recorded
in the Stores Issued Book in the last column. After posting in the ledger, the original
and duplicate of the Stores Issued Book with the requisitions in triplicate should be
sent to Stores Pricing Section on the same day.

(3)

Closing of Stores Accounts :-The accounts of all stores for the month should be closed on the 23rd and the last
batch of Stores Received Books and Stores Issued Books with concerned
Devolutions and Requisitions should be sent to the Stores Pricing Section before
25th positively. For the month of March the closing date will be 31st.
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335. Stores Abstract

On closing the accounts, the abstract of stock receipts issues and balances should be
prepared in the Stores Abstract .Book (Form No.S-12) and sent to Accounts Office within 5 days
for purposes of quantity reconciliation along with the numerical ledger poster. The Store
Assistant, who is called the numerical ledger poster, will be responsible for the correctness of the
postings.
336.

Stores Accounting Section

Scope :- The main functions of the Stores Accounting Section are (i) Pricing Receipts and Issues and maintenance of stores priced ledgers.
(ii) Preparation of the stores priced abstracts and the periodical returns due to the
management
(iii) In respect of sale, arranging for the recovery of cost including incidental and
centage charges,
(iv) Arranging quantity reconciliation every month between the numerical ledger
and priced ledger balances,
(v) Stock reconciliation certificate i.e. reconciliation between Priced Ledger
balances and Financial Ledger balances,
(vi) Annual verification and adjustment of discrepancies noticed.

Maintenance of Priced Ledgers:- Stores Accounting and maintenance of priced ledgers, divides
itself into the following groups of operations.
Group- 'A'
(a) Receipt and check of Stores Received Books/Devolutions/Stores Issued
Books/Requisitions.
(b) Pricing of the same.
Group- B
(a) Opening and closing of priced ledger folios with reference to numerical ledger
folios and the maintenance of an index of priced ledgers in the ledger itself
allotting adequate sheets for the same.
(b) Posting of priced ledgers.
Group- -'C
(a) Review and revision of rates.
(b) Review of priced ledgers.
Group- 'D'
(a) Posting of stores priced abstracts.
(b) Reconciliation of quantity accounts between numerical and priced ledgers.
(c) Stock reconciliation (i.e.) between priced ledger balances and financial ledger
balances.
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Each of the above groups of operation should be allotted to different persons or to different
sub-sections, in such a manner that all the processes of work are properly detailed and the work
will not only be upto date, but the accuracy thereof will be 'proved' day to day by checks and
cross-checks made by independent sets of persons.
Despatch of Stores Received Books and Stores Issued Books from Stores to Pricing
Section :a) The documents of a date say the 1st of the month should be completely delivered to
Stores Pricing Section without fail on the morning of 3rd within one hour of the
opening of the office. This cycle will continue to operate. Whenever holiday intervenes
the delivery dates should be adjusted co-extensively.
b) A register of Stores Received Books, Stores Issued Books, Devolutions, Requisitions
etc., should be maintained in Pricing Section to watch the receipt of the same in serial
order so that if any serial is withheld by Stores, it can be located and called for.
Scrutiny of the Stores Received Books and Stores Issued Books :(a) The Stores Received Books and Stores Issued Books should then be examined to see
that:
(i) They are prepared on the proper form.
(ii) They are signed and countersigned by the proper authority as required
by the rules.
(iii) They are received without any serial No. missing,
(iv) They are legibly written, particularly regarding quantities, and all corrections
there of are attested by the proper authority i.e. custodian.
(b) The particulars in Devolutions and Requisitions do not vary with those recorded in the
Stores Received Books and Stores Issued Books respectively.
Pricing.
General :The pricing is an operation which, for an efficient division of clerical labour, is best
allotted to a set of clerks other than the priced ledger posters. For this purpose it should be
expedient for each pricing clerk to be provided with a copy of the price list (form S-15) for
each class of materials allotted to him in which he could himself note down in pencil the
book average rates from the priced ledgers, and price the issue documents by reference to
such rate lists only.

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Up-to-date Maintenance of average rate lists In order to ensure that fresh average rates are struck in the priced ledgers wherever
required, the pricing clerks should at the end of the posting of priced ledger every day, review the
rates shown in Stores Received Books of the day for purchases from suppliers. Wherever he finds
that the rate is more or less than the average rate, he should note down the item and before
commencing the pricing of the issue vouchers of the following day, he should strike the fresh
average rate, at the same time noting the new rates in his copy of priced list erasing the previous
entry. This ensures(i) Minimum handling of the priced ledger.
(ii) A check on the average rate.
(iii) Quicker pricing by reference to the price list involving less time and less labour
than a reference to the individual priced ledger leaf in various parts of the
Cabinet.
337. Pricing of Receipts
The materials received into the stores and accounted for in the Stores Received Book by
the stores office will be priced as detailed below :1. When the materials are received from suppliers against Purchase Order-In this case, the
rate and the value of the total supply as furnished by the stores office will be checked
with reference to Purchase Order and correctness attested by the sectional Junior
Accounts Officer
2. Diversion from other Stores :- The Issue Rate furnished by the Pricing section of the
Issuing stores and obtained by the staff who took delivery of the material at the other
stores will be filled in the Stores Received Books by the stores Pricing section
(3) Devolutions from works :(i) The issue rate application for the month in which the materials are returned
to the stores from works is to be adopted,
(ii) In respect of unclaimed samples valuation will be at Issue rate applicable for the
month in which material are taken into stores stock
(4) During stock verification or handing over(Material found Excess) These material will
be priced at the ruling average rate on the date of taking the material into stock through
Stores Received Book.
Material Related costs. The Material Related costs are:
1.
2.
3.
4.
5.
6.
7.

Inland Freight
Freight on local purchases
Testing Changes
Incidental Stores Expenses
Octroi
Insurance
Customs Duty
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The Material related cost incurred on Capital equipments such as Generators,

Transformers, Lightening Arrestors, Meter Testing Equipment and Vehicles will be added to
equipments
The material related costs relating to Capital materials such as Cement, Steel, Cables Bolts
and Nuts will be charged to the Administrative expenses
338. Receipt Accounts:- Emmy cement bags, transformer oil, tar barrels, oil drums, cans, should
be returned to Stores with devolution notes at a valuation got fixed on annual basis by the
competent authority and accounted for numerically in the Stores Ledgers. They should be
periodically disposed off, in the same way, as scrap materials.
Torn or otherwise unserviceable empty gunnies may be utilized for wrapping copper or
other coils or brushings for protection against weather,
339. Transfer of materials from one work to another- Direct transfer of materials from
one work to another should be avoided as a rule. It may be permitted by the Superintending
Engineer, at any time before but not after the expiry or close of the financial year in which excess
drawal of material took place in special cases where it is anticipated that unnecessary
expenditure will be incurred in sending them to Stores. In such cases, the executive officer
transferring the materials should make out stores transfer note A.P.S.E.B. Form (63) obtain the
acknowledgement of the officer to whom they are transferred and forward it to the Accounts
Section after obtaining the countersignature of the Assistant Divisional Engineer. Reasons for
the transfer and if the value involved is large, the circumstances in which materials were obtained
far in excess of requirements, as above, should be stated in the Stores Transfer Note. Stores
Transfer Notes are posted in the ledgers in the same way as a journal voucher.
Note:- The stores transfer notes may be treated as requisitions and devolution slips but it is
necessary to effect adjustment of the value in the accounts by means of consolidated
journal entries.
340. SCRAP: All scrap materials including copper, brass, lead, Iron and Aluminium scrap, worn-out
and broken apparatus ,etc. should be returned to stores when it will be taken at the valuation
prevailing and prescribed by the Superintending Engineer. The account of this should be kept in a
separate folio in the ledger and action for disposal taken every half year under the orders of the
Superintending Engineer.
Unserviceable hardware materials sent to stores as scrap on their cost being written off on
survey reports should be taken over by the Section Officer into stock and disposed off periodically
as per instructions. The devolution note should contain a detailed list of articles as per the survey
reports or work order estimate. The Section Officer should check the materials with the list
classify them as iron, copper; etc, and have each group weighed in the presence of the person
presenting the material. The weight of the material should be entered in the devolution note and
acknowledged by the Section Officer.
341 Fixing Issue Rate:
When the materials are issued from stock the issue rate as fixed according to the principle of
average pricing method of valuation of stores as explained below should be adopted- one
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The issue rate should be worked out in the priced ledgers according to weighted average
method, namely by dividing the total value of the materials by the total quantity in stock. This
method should be adopted every time when fresh stocks are received, the quantity received
together with the value thereof being recorded in the ledger and the issue rate calculated afresh for
the entire quantity including the articles newly received. In this process when the last quantity is
fully issued bringing the quantity to zero, the value also should be zero and there should be no case
of NIL quantity with plus or minus value.
Rounding off pa ise in fixing issue rates :The issue Rate should be rounded to the nearest multiples of 10 paise
Pricing of Issues: The pricing clerk will record in the ledger the weighted average rate
to be adopted for the issues. This issue rate will be incorporated in the average rate list maintained
by the pricing clerk. As soon as the batch of requisitions with Stores Issued Books is received, he
will fill up the rate column with reference to average rate list, calculate and furnish amount for the
total quantity.
Issue of materials to works :- The pricing clerk will adopt the weighted average rate
when materials are issued to works.
Issue of stock materials on sale :- Stock materials are sold without inconvenience to
works or on account of surplus or obsolete condition as below:a)
b)
c)
d)
e)
f)

To contractors for Board works.

To consumers for the purpose of load development.
To officers and staff of the Board.
To other Departments.
In public auction in respect of surplus, scrap obsolete materials etc.
Sales of the stores should be only under the orders of Superintending Engineer and will
usually be under the recommendation of Divisional Engineer in the case of stores in the
Division.

Sales to Contractors for Departmental works :In the case of contract to works providing for supply of materials (at a specified rate) the
material are drawn by Section Officer on valid requisition duly supported by written demand from
contractor, charging the value of the materials at issue rates ( not at rates specified in the contract)
to work orders concerned. Issue of the materials to contractor should be regularised through "unstamped receipt" on Transfer Notes. At the time of preparation of the contractors bills, the
material issued to the contractors will be valued at the rate specified in the agreement and shown as
deductions. The contractors account (A/C No: 42.200/43.200 Sundry Creditors control account) is
credited with the value of work done less value of materials issued at the rates specified in the
contract by debit to work order concerned. Thus the work gets the debit towards cost of materials
at issue rates and the amount of work done and payable to contractor.

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The accounts of each contractor should be closed and balanced monthly. The closing
balance of each account should be detailed so as to show the balance in reference to each work
with the month to which the transaction relate. The personal account in the ledger should be
examined periodically to see (1) that balance do not remain outstanding for long time without
justification and to that in the vase of running account bills are prepared at reasonable intervals.
342. Sale to private parties, officers and staff and others :When stock materials could be spared without inconvenience to work and are sold (1) To
contractor for departmental works (2) To private parties (3) To offices and staff of the Board
(4)To other departments are issued on account of any work executed for them in workshop, at
their full value, an addition of 25% to be added as centage charges over and above the market
value or the book value, which ever is greater. The sale of stock should be under the orders of
Superintending Engineer / Divisional Engineer. The cost of material sold to contractor should be
recovered from their bills concerned or in cash in advance at the time of issue. In other cases
recovery should be effected in advance before the article are issued.

Note: No material or equipment should be sold at a rate 'F.O.R Destination'. If for any special
reasons 'F.O.R destination ' is unavoidable the cost of freight and incidental charges should
be carefully ascertained and allowed for in the price themselves.
1. Sales outside the agreement should be based on outright cash payment at book-rates or
market-rates whichever ;s higher, plus Sales Tax and usual centages etc.
2. On receipt of payment the custodian of the stores will issue the material, after preparing the
requisition, obtain the acknowledgement on the requisition itself from the purchaser, make
out an Stores. Issued iBook and after posting the same in the Numerical ledger, send the
Requisition/Stores Issued Book to Accounts Office. The Demand Draft should be entered
in the Petty Cash Book with full particulars by the Stores custodian and sent to Accounts
Office separately for being accounted for in Cash Book.
3. In the pricing section the book value will be adopted for the purpose of pricing.
Loss on sale of scrap: Loss on sale of scrap and stores will be charged to account code 79.572
and 75.573 respectively. Normally the sale proceeds are remitted in advance and only later the
materials are released by the Board.
The amount including-sales tax centages paid by them is credited to Account No. 46.922
Advances received on sales-of store/scrap etc. Scrap material and stores are sold to private
persons/firms/companies. When those materials are lifted by them their book value is debited to
account No:28.100 "Sundry Debtors Trading Account"
After the materials are lifted from the stores, the sales tax and centages collected will be
transferred to account no 46 926' "Sales Tax payable to Government, and account .No.62.919"
Misc. Receipts centages collected respectively ". The balance amount remaining under account
.no:46.922 Advances received on sale of stores/represents the value of the materials at Book-Rate
plus/minus-profit/loss.
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The difference between these two transaction is loss or gain . If there is loss it is to be
classified under account .No:79.572 (or) 79.573 as the case may be. If there is a gain it is to be
classified under account No: "62.300 - Income other than Trading". The stores pricing section ,
Assistant. Accounts Officer/Accounts Officer (Exp) Senior Accounts Officer have to review the
amount kept under account No, s:28.100 and 46.922 and the sale order/auction files in the month
of April of succeeding year and ensure final adjustments are made in Supplemental Accounts of
March. It should be noted that final adjustments should be made only after lifting of material by
the person/firm, companies.
Some losses may be involved in execution of capital projects - For example.
a) Irrecoverable advances to suppliers and contractors.
b) Loss of asset
c) Damages to assets at construction stages and shortages observed on physical
verification of stores at Construction Division/Construction Circle, no loss should be
capitalised. All losses should be charged to revenue account. Similarly r.o income to be
capitalised, (except revenue during trial stage). Even in cases where the income is
identifiable to any specific asset, value of the asset should not be reduced.
343.When stores (including tools and spares) of any kind become unserviceable, a report must be
made at once, on discovery of the fact together with a survey report, as it is desirable to avoid
keeping worthless materials on stock. The report should state the period during which the articles
have been in store or in use and the cause of deterioration. Ordinarily such write off of stores
should be brought up only after the annual verifications of stores, as they can be verified by the
officer at the time. The survey reports of unserviceable articles for write off should contain
proposals as to their disposal for, e.g., by sale in public auction by using as scrap, by total
destruction and throwing, etc., by using for repairs. The sanctioned survey reports should be
returned with the accounts to the Accounts Officer with a certificate by the Assistant Divisional
Engineer, whether the disposal of article has been made as sanctioned.
344. For condemned meters, vide manual provision. It is essential that correspondence on the
dicrepancies shall not be protracted and hence the verifying officer should investigate on the spot
as far as possible and send his verification report with his detailed findings, the explanation of the
Section Officer and supported by the rectification statements of stores received books, stores issue
books,, devolutions and requisitions if any. If further correspondence is being protracted, the
Accounts Officer should arrange to have a local verification and examination of the facts with the
view to speedy settlement.
345. No public stores may be sold otherwise than by public auction, without the permission of
Superintending Engineer except as auctioned above.
346.Unserviceable materials, including tools and plant charged to works, the value of which does
not exceed Rs.100 in the case of any one item or Rs.500 in all at any one time may at a time be
auctioned by the Superintending Engineer, the result being communicated to the. Central Office.
Profit on Sale- will be credited to miscellaneous revenue.

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347. Surplus stores :- Simultaneously with the annual verification of stores, a return of surplus
stores should be prepared by the counting officer as seen from the transactions and the information
obtained at the time of verification and sent immediately to the Divisional Engineer for his remarks
and recommendations within two weeks. The list of surplus stores should then be sent by the
Divisional Engineer to the Central Office and reviewed by the Assistant Divisional Engineer with
reference to the Divisional Engineer recommendations. The list should be sent to other Divisional
Engineers for their review and recommendations within a fortnight. The recommendations should
then be consolidated by the Assistance Divisional Engineer and a final list should be prepared
within six weeks of the verification of the stores. The list should be divided as follows:a) List of stores which are unserviceable
b) List of articles which tan be transferred to works from the same stores or which should
be kept for emergencies.
c) List of stores which can be transferred to other stores within the system for use within
12 months as stated by the Divisional Engineer or the Superintending Engineer.
d) List of stores which are definitely surplus.
Action should be taken on item (a) in the Central Office under orders of competent
authority. Orders may be given for transfer of articles in list (c) to other stores. Articles in list (d)
should be communicated to other systems and the Chief Engineers (Zones) for remarks if they are
required. They Chief Engineer should scrutinise these surplus stores returns in connection with the
purchase to be ordered and intimate to the Superintending Engineer if the surplus stores can be
transferred to other system If they are not required action should be taken under orders of the
Superintending Engineer or other competent authority for their disposal by sale or otherwise.
348. The list of surplus stores so drawn at the time of verification should be reviewed by the
Assistant Divisional Engineers, Divisional Engineers and the Assistant Divisional Engineer Stores.
An annual review of the balances under stores should also be made by the Assistant Divisional
Engineer stores after the close of each year and submitted to the Superintending Engineer through
the Accounts Officer and effective action should be taken to reduce unnecessary locking up of
funds under stores balances.
Issue of materials to other stores:-When the materials are issued to other stores as per the
orders of competent authority, the weighted average rate will be adopted at the issuing end.
349. Striking Progressive Totals of
and Requisitions /Stores Issued Books :-

Devolutions/Stores

Received

Books

The pricing clerk after completing the pricing, will strike the progressive totals on the
reverse of the devolution notes, Stores Received Books, requisitions and Stores Issued Books
independently and reconcile the total values between devolutions and Stores Received Books as
also between requisitions and Stored Issued Books. He will incorporate the same in the register of
Devolutions/Stores Received Books and Requisitions/Stores Issued Books, and then pass on them
to ledger poster for posting in the priced ledgers. In respect of each batch of documents sent to
Accounts, Section, the Pricing clerk, the ledger poster and the sectional Junior Accounts Officer
should initial at the progressive totals in token of reconciliation of total values as per requisitions
and as per Stores Issued Books., Three copies of requisition with stores issued books in duplicate
will be sent to pricing section. 'The original will be sent to accounts section, duplicate will be
retained by the pricing section. The valued triplicates of the requisitions and devolutions should be
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sent from stores pricing section to the officers incharge of the work for posting in the initial
accounts and closing work order.
Note..(l) No journal vouchers are prepared in respect of transactions to be posted in the Priced
Ledgers. Whenever corrections or adjustme nts of the differences in values are found necessary,
they are made by entries in Stores Received Books(With devolutions wherever necessary) and
Stores Issued Books with requisitions for the plus or minus amounts to be adjusted.
(2) The stores ledgers or in Loose Leaf Ledger form securely locked, the keys being in the
custody of the Accounts Officer. Insertions of new pages or removals should be done under his
orders.
(3). After posting the Priced Ledgers, one set of the extract of Stores Received Books and one set
of extracts from Stores issued Books with devolutions and requisitions are handed over by the
Stores Pricing Section weekly or at earlier internals as may be convenient to the General Account
Section in the circle office/Division Office
Opening the initial and Continuation Priced Ledger Sheets:-Priced ledgers should be
maintained by categories of stores. Separate card or loose leaf (Form S-19) should be opened for
each item of stores just as they are opened in the stores numerical ledgers. Every sheet opened for
an item should be serially numbered and each completed sheet should have a remark 'carried over
to sheet No.' endorsed thereon. The continuation sheet opens with a remark 'brought forward
from sheet No...' The balances both in quantity and value so brought forward should be checked
and attested by the sectional Junior Accounts Officer in order that there will not be any serious
irregularity in the figures of quantity and value brought forward from the previous sheet.
(1)
Exhibition of Maxima and Minima in the Priced Ledgers:- The Maxima and
Minima may be shown on the priced ledgers to review whether the stock receipts and issues are
moving restricting the balances to the limits prescribed.
(2)
Index of priced ledgers :- To facilitate easy indentification of the ledger folio, it
is necessary that an index of priced ledger is maintained in the ledger itself by allotting some
sheets for this purpose.
Closing of Non operated priced ledger sheet :- The priced ledger sheet not
operated for more than one year will 'be closed based on the full particulars given by the stores.
These particulars consist mainly of:
(3)

a) The number and the date of last Stores Received Book or Stores Issued Book
and
b) Closing balance (which should be NIL) posted in the numerical ledger which
will enable the Accounts Office to see that all transactions posted in the
numerical ledger upto the time of closing the card, have also been posted in the
priced ledger. Before the cards are closed it should be seen that there are no
balances both in quantity and value in the card. The card should then be
endorsed with the words 'closed as per advice with reference to No. & date of
Stores Received Book/Stores Issued Book from the stores, over the initials of
the sectional Junior Accounts Officer of the pricing section.
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Closed cards should be kept in the same binder in which the completed sheets of other
items of the same class are kept. This will enable the cards to be easily traced if at any time it is
proposed to reopen them.
Duties of Ledger Poster:-The priced ledgers are the basis of all stores accounting and utmost
care should be taken to avoid errors therein. The following instructions are therefore issued for the
guidance of ledger posters with a view to minimise all chances of errors in ledger posting :(1)
Upkeep of priced ledgers:- The ledger poster will be responsible for opening the firs:.
and continuation ledger sheets and for their safe and tidy maintenance. The sheets will be opened
in the same manner as the numerical ledger sheets.
(2)
Posting of vouchers - Before starting his posting for day, a ledger poster should see
that the Devolutions/Stores Received Books and Requisitions/Stores Issued Books on hand relate
to the correct stores and group of stores.
During the course of posting, the poster should take care to see :
i) That the nomenclature and material Index No./(Price list number) of each item of stores
as shown in the -document corresponds with the nomenclature and material Index
No./(price list number) of the same item of stores in the priced ledgers An item in a
voucher should be posted in the priced ledger only when the above particulars agree.
ii) That the number and date of the Stores Received Book/Stores Issued Book, the figures
of quantities and values, are distinctly written in the priced ledgers and within the
columns allotted for the respective figures so that mistakes of the following nature do
not arise.
Value posting such as Rs.42-50 capable of being read as Rs.425-00 or Quantity posting
such as (7.5 M.Tons capable of being read as 75 M. Tons)
350. (i) That all Stores Received Books and Stores Issued Books received by him and all items
thereof have been posted in the priced ledgers correctly in the order of occurrence and as soon as
they take place,
(ii) That he should write the letter P against each item in Stores Received Book/Stores
Issued Book after it has been posted in the priced ledger to avoid posting twice
(iii) He should post all the vouchers received by him on the date of their receipt. Should a
ledger poster's work fall into-arrears for any reasons, e.g., rush of vouchers on a particular day, he
is expected, as it is a job with yardsticks duly prescribed for the post, to pull up his arrears. In
cases of sudden illness or other absences beyond one's control, the supervisory head of the section
should make arrangements to get the work done, through other clerks with the approval of the
Assistant Accounts Officer, and a note should be kept of the documents for the correct posting of
which responsibility will rest on the person to whom the work is allotted.

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(iv) He should total up receipts and issues if a page is completed during a month and reconcile
the last closing balance struck, by taking the opening balance of the page, adding the total of
receipt and deducting the total of the issues, of the page and should initial the last balance in token
of such reconciliation. The Junior Accounts Officer initialing the 'continuation' ledger sheet
should ensure that this reconciliation has been actually done.
(v) In the course of posting the ledgers, the poster should note down in a special register in
manuscript (to be maintained by him) particulars of material and Priced Ledger folio No. whenever
he finds;
a) credit balances either in quantity or value ;
b) quantities existing without value or values without quantities ; and
c) the numerical ledger balances as noted on the Stores Received Book/Stores Issued
Book vary from the balances in the priced ledgers ;
(vi) Ledger poster will be responsible for all corrections made in the ledgers. When wrong
postings are detected, the correcting entry should be made at the end of the postings already made
by giving cross reference at the place where the mistake has occurred. Thus the mistake would be
rectified without disturbing entries made since the date of the error. This will be done under the
attestation of the Sectional Junior Accounts Officer.
Other Adjustments such as write-backs, under valuation or over valuation :a) In all such cases, the ledger poster should verify the posting of the original transaction
and should give a cross reference against the entry of original Stores Received
Book/Stores Issued Book as well as against the posting of the Adjustment Stores
Received Book/Stores Issued Book.
b) There should be no over-writings, erasures, smudgings scoring off the entries once
made etc. These are strictly prohibited.
All transactions of receipts and issues should be recorded, strictly in accordance with the rules in
the order of occurrence and as soon as they take place. Fictitious stock adjustments are strictly
prohibited, such for example, as (1) the debiting to a work of the cost of materials not
required, or in excess of actual requirements, (2) the debiting to a particular work for which
funds are available of the value of the materials intended to be utilised on another work for
which no funds are available, (3) the writing back of the value of the materials used on a
work to avoid excess outlay over appropriation etc.
Any breach of this rule constitutes a
serious irregularity, which will be brought prominently to the notice of Superintending
Engineer and serious disciplinary action will be taken by administrative authority. Where such
adequate action is not taken will be brought to the notice of the Board.

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351. Stock-verification and adjustment of differences

a) The stock in the system should be got verified by an independent agency once a year.
Verification of physical balances of materials at the stores with that of the ledger
balances is called stock verification.
b) The following instructions should be followed for verification.
(i) A list of items to be verified each day should be obtained.
(ii) The verification report should be filled up in the prescribed form.
(iii) Before starting the verification of the stores, it should be ascertained upto what
date and serial No. of Stores Received Book and Stores Issued Book
transactions have been posted in the ledger. Whether the final shortages and
excesses as per the previous Stock Verification Report have been adjusted and
that no fictitious adjustments , in respect of them have been carried out, after
the final adjustments of excesses and shortages is to be verified.
(iv) Materials of the same nature should be verified at the same time.
(v) The verifying officer should not refer to the ledger of the stores
before verification.
(vi) The actual quantity available should first be counted or verified either
by count, measurement or weightment.
(vii) The actual quantity verified should then be recorded in the daily report in
ink and then the balance as per ledger should be noted.
(viii)The issues or receipts, took place after last transaction in the ledger and before
the verification, should be posted and the correct ledger balance arrived at.
(ix) Any discrepancy between the physical balance and the ledger balance,
should be noted in the report with a brief note on the action taken.
(x) These reports should be signed by both the stock verifier and custodian of
stores/Assistant Divisional Engineer/ stores.
352. (a) The verification reports should be checked up in the office each day they are received.
Stock found surplus should be taken as receipts both in the quantity and value accounts, the
valuation being made at current book rates. The value of stock as finally determined as surplus
should be credited to Revenue. In the case of stock found deficit the accounts should be examined
to see if the deficiency is due to error in accounts. If it is not so, the deficiency should be shown as
issues both in the quantity and value accounts and the value debited to Miscellaneous Advances
(Personal Account of the custodian concerned) pending recovery or sanction to write off. The
value debited to Miscellaneous Advances, will be as applicable to private parties, officers and staff
and others.
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(b)
No preliminary adjustments should be made. The discrepancies should be analysed and
final adjustments carried out within one month. All final adjustments should be done only after
ensuring that the book balances as per numerical ledger and the priced ledger agree on the date of
verification.
(c)

Final adjustments should be prepared in the following classification.

(i) Statement of excesses and shortages for which no accounts adjustments are made,
being petty.
(ii) Statement of excesses which are taken to Stock.
(iii) Statement of excesses and shortages of materials of like nature and like quantities,
(iv) Statement of excesses and shortages of materials of like nature but unlike quantities,
(v) Statement of shortages placed under Miscella neous Advances.

The adjustments are to be done both in stores ledgers and priced ledgers by means of
adjustment Stores Received Books/Stores Issued Books duly supported by devolutions and
requisitions as the case may be.
d) Adjustments in Accounts in respect of final excesses and shortages determined should be carried
before the closure of accounts of the year.
353.Review of Ledgers :Irregular Balances -: With the object of removing from the priced ledgers all irregular
balances, ledgers should be continuo usly reviewed by pricing clerks. This work should be arranged
so as to complete a review of all the ledgers once a month. They are expected to notice all lapses
on the part of ledger posters and to so conduct the review work, as to ensure that all irregularities
are brought out. The more important irregularities are.,
(a) (i) Minus quantity
with plus value
(ii) Nil quantity
with plus or Minus value
(iii) plus quantity
with Nil value
(iv) plus quantity
with Minus value
(The manuscript registers maintained for this purpose by the ledger posters, should be made use of,
and all these irregularities rectified at once.)
(b) Stocks, not having been issued for more than one year
(Excluding emergency stores).
(c) Stocks, heavy as compared with normal issues and maximum limit
(d) Stocks of which purchases have not been made for one year or more
(e) Review of quantities with reference to Maxima and Minima
The cases coming under the scope of above items should be listed out and put up to higher
authorities for issuing instructions i.e., Assistant Accounts Officer/Accounts Officer on item (a)
and to the Superintending Engineer on items "b" to "c" as to the remedial measures to be taken.
Abstract of Stores Issued Books:-From the Stores Issued Book and Requisitions an
abstract of issues by works or on other accounts (Form S-20) should be made by the Stores Pricing
Section and the total amount allocated to works and other heads reconciled with the total in the
Stored Issued Book. The abstract of Stores Issues should be sent to the Accounts Section by 25th.
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Internal Checks:- The/following Internal Checks are prescribed in respect of various items
of work in the Pricing Section.
SI
.
N
o.

Item of work

Category of officer and staff

U.D.C..

1) Opening of New
Ledger Sheets
Top entries verification and atte station.
2) Average rate

Junior

Assistant

Accounts

Accounts
Officer
All Top entries

Accounts
Officer
Fixation of

Officer/Divisional
Engineer

in each sheet

Maxima and
Minima

Initial

Test-check of

Test-check

Test-check

fixing.

fixation
of rates
for all
materials

items whose
issue rates are
above Rs. 100/-&
upto Rs. 1,000/-

above Rs.
1,000/-&
upto Rs.
10,000/-

all items
above Rs.
10,000/-

3) Pricing of

All trans-

Test-chcck

Tcst-check

Tcst-chcck

actions,

100% S.I.Bs
of major line
materials.

of S.I.Bs of
Service Connection materials
and consumables.
All transactions
exceeding Rs. 100

of all items
exceeding
Rs.50,000

All items

Above Rs.

All items

Postings
priced ledgers
weekly

upto Rs.
1,000/- in
value.

1,000/-upto
Rs. 10,000/-

exceeding Rs.
10,000/-

5) Stores priced

AH items

Test-check

Test-check

affected
during
the month

10%

5%

All items

Test-check

Test-check

5%

1%

S.I.Bs
(Transactionwise)

4) Checking of

Abstractverification
of total value
under receipts,
issues and balances with those
of priced ledgers.
6) Quantity reconciliation Scrutiny
of discrepant items
and rectification.
7) Stock Reconcilia-

Preparation

100 percent

Test-check

tion certificate.

and rectification of
discrepant
items.

check of discrepant
items

all items
exceeding
Rs. 1,000/-

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Preparation of Stores Received Book Analysis :a) After posting the Stores Received Books at the end of the month an analysis of the
Stores Received Books is made under the following groups :(i) Items covered by Purchase Day Book,
(ii) Items relating to Devolutions,
(iii) Items relating to Inter Stores.
(a) Materials from other systems/Circles.
(b) Within the Circle/System (Inter Divisional Stores drawls).
(b) This is necessary to ensure that all items have been brought to accounts in the financial
ledgers.
Preparation of Stores Priced Abstract:
a) Stored Priced Abstract is the trial balance of the detailed postings made in the Stores
Priced ledgers. Without posting these priced abstracts and agreeing with Debits and
Credits to stock during the month, the accounts are not real and complete and the Trial
Balance is not authentic.
(b) The ledger poster will prepare between 25th and last date of the month the stores
abstract (Form S-21) on the lines indicated below.
(c) In the month of April of every year new stores Abstracts will be opened and maintained
by the ledger poster. The Priced ledger Index No./Material Index No. as assigned in
the ledger will be adopted in the abstract for each material, the opening balance with
reference to the closing balance of the previous year's stores abstract will be recorded
in the column prescribed for the month of April. These balances should be posted by
ledger poster and verified by a reviewer who will be independent from the ledger
poster. The total receipts and issues during the month with reference to the priced
ledger will be posted in the respective columns and the closing balances of both
quantity and value struck. The vertical totals for receipts and issues as also closing
balances should be struck and cross checked with the total receipts, total issues and
total closing balances will be struck for all items every quarter say for June, September,
December, March while during other months the closing balance will be struck for the
effected items only. The totals of the value columns of receipts and issues in the
abstract should agree with the corresponding totals of the Stores Received Books and
Stores Issued Books including those supplemental Stores Received Books and Stores
Issued Books prepared in the Central / Divisional Office.

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PAYMENT OF SUPPLIERS BILLS

354. Payment for stock received:- The suppliers (including other systems or departments) should
be required to send bills to the Paying Officers for materials supplied to each stores even though
the local purchase order may cove: supplies to several stores.
The supplier should also attach to each bill a copy of his forwarding invoice
acknowledgment of the receiving officer to ensure early payment without further reference t
receiving officer.
355. Checks in Stores Section :- The bills for each stores are entered in a register of bills received
as and when received in the accounts section and passed on to the stores section. They are verified
with the Stores Received Books and certificates of the check measurements received and
references noted on the bills and stores received books in the stores section. The bills are then
checked with local purchase order or indent and passed on to the accounts section. Reference ::
purchase day book should be given in the stores received book and reference to stores received
book folio number and date given against the item in the purchase day book.
Note: (1) It is permissible to send the bills to the field for verification and noting the stores
received book number, etc,- if care is taken that delays in such verification and payment to
suppliers are avoided.
(2) Discrepancies in the quantity received or defects in the materials (such as breakages
short or new receipts, objection and not up to the specification)should be noted in stores received
books by the receiving stores and correspondence on this should be looked into when passing the
bills.
(3) The officers verifying the Stores received should certify on the company's despatch
advice note or on the bill whether any railway freight or wharfage or undercharge was paid by
them on the consignments and if so, whether any such payment is recoverable from the suppliers
356. Check in accounts section:- The Junior Accounts Officer should check the bills with the
entries in the stores received book and purchase day book, and the local purchase order and ensure
that all the conditions are satisfied. He should particularly see whether the value of shortages
noticed or other items in the correspondence such as defects, etc., are deducted under orders of the
Divisional Engineer / Accounts Officer and the bill is passed only for the amount due. The
purchase day book is treated as a book of original entry, from which the firm's ledger and financial
ledger for stock are posted.
Note:- (1) Items of purchases in the Stores received book for the month for which bills have not
been received are entered in the Purchase day book at the end of the month with full particulars as
given in the stores received book and a consolidated journal entry made for the total values of such
items (as per local purchase orders) debiting stock and crediting the suppliers. The fact of having
included the items in the consolidated journal entry should be noted in the extracts of Stores
Received Book.

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(2) If it is known before the close of the month that the amount of a bill has already been
inc luded in the consolidated journal entry of a previous month, the amount as noted in the purchase
day book should be suitably marked and ignored in the total of the purchase day book for the
purpose of posting the financial ledger for stock, care being taken to intimate the fact immediately
to the ledger clerk maintaining the firm's ledger so that he may score out the item if it has already
been posted.
Small plus or minus differences of the quantities supplied against local purchase orders may
be accepted provided the surpluses can be utilized and the shortages do not affect the execution of
works. Any inconvenience should be reported by the field officers and in the absence of the same,
bills will be passed in the Accounts Section.
Each individual case of non-delivery of materials in time need not be reported to the
requisition Officer, unless the delay has resulted in the inconvenience and the penalty clause is to
be enforced. Cases of enforcement of penalty clause should be reported to the Officer who placed
the order for his decision.
357. Reserve Limit
Every year the maximum limit of stock upto which the materials should be stocked in each
of the stores will be fixed under the orders of Board in advance of the financial year. This
maximum should be kept at the lowest point compatible with efficiency and economy avoiding
unnecessary locking up of funds. The stock account of a stores should be carefully scrutinised by
the Accounts Officer/Senior Accounts Officer from time to time with reference to this point. The
maximum and minimum limits of each material have got relation to the reserve limit of stock. As
such they should be noted in Bin Cards, numerical ledgers, and priced ledgers. The Section
Officers are responsible to see that these ceilings are maintained always. The Section Officers/
Assistant Divisional' Engineers/Stores will report the cases to the Divisional Engineer/
Superintending Engineer who will order immediate steps for decrease in or increase in the balances
by way of arranging drawals or purchasing stocks according to the context. The stock value at the
end of any month should not exceed the reserve limit.
The instructions issued in B.P.Ms.No.926, dt.26-9-88 and in the circular note No.2548,
dt.21-5-92 may be scrupulously followed.
358. Quantity Reconciliation
a) By 1st of every month the custodian of the stores will arrange to send the stores
numerical abstracts along with the numerical ledgers and connected records of initial
entries through the poster or any assistant to the Accounts Office The Assistant
Accounts Officer incharge of Pricing Section will make arrangements for the quantity
reconciliation between numerical Abstract and priced Abstract and to complete the
work before 5th. This work will be attended to by the priced ledger poster along with
the numerical ledger poster deputed by the stores. Against each item reconciled both
the priced ledger poster and the numerical ledger poster will tick in the abstracts and
initial with date in the priced ledgers. The staff and officers exercis ing Internal Checks
will attest against the quantity balance reconciled in the remarks column with date.
This test check should not result in redundancy i.e., the item test-checked by one
- 309 -

agency should not be reviewed again by the higher agency. In as much as closing
balances are struck for every transaction i.e. for both receipts and issues in the
concerned Stores Received Books and Stores Issued Books there should not be any
scope for the occurrence of differences between numerical abstract and priced abstract.
If however any case of discrepancy arises it must be traced out and rectified in the same
month. The Stores Pricing Section is strictly prohibited from operating on quantity
accounts by means of Adjustment Stores Received Book or Stores Issued Bo ok.
b) A general abstract (Form S-21) showing by values the opening balance, receipts, issues
and closing balance for all the stores should be prepared and a copy there of handed
over to Accounts Section for reconciliation with Financial ledger.
359. Financial Ledger: A ledger account by value is maintained for each stores in the clearing
ledger which is also called Financial ledger. In this ledger account the debit column is debited with
the value of a) The Purchase Day Book, total of which contains the value of the stores received.
(Through Purchase Day Book).
b) The total of the devolutions (Through Stores Received Book Analysis).
c) Credit purchase adjusted through C.J.E (Consolidated Journal Entry).
d) Stores Received Books and Requisitions in respect of inter stores transaction (Through
Stores Received Book Analysis),
e) Finished stock returns in respect of stock manufactured departmentally (Through
Stores Received Book Analysis).
This ledger account is credited with the value of Stores Issued Books for each stores for
the month.
360. Stock Reconciliation Certificate:
Reconciliation of value balances between Stores Priced Ledgers, and Financial Ledgers
(clearing ledgers) is called stock reconciliation. Every paise charged to stock increases the value of
stock as reflected in the financial ledger and should get transferred to the material concerned. Thus
the value of stock as represented in the financial ledger is the total value of stock items found in the
priced ledger. Therefore stock reconciliation ensures that there is no difference in the value of
stock as appearing in the financial ledger and as is reflected in the priced ledger as composite cost
of various materials.
The debits and credits as per this clearing account in the General Accounts Section may not
agree with the receipts and issues as per abstract values prepared in the Stores Pricing Section and
reconciliation should be effected each month for the reasons furnished below. For the clearance of
differences, action should be taken by the Junior Accounts Officer (Stores Section or General
Accounts Section) as the case may be. The reconciliation memo (Form S-23) of the previous
month should be looked into and items adjusted in the current month, marked in it by rounding off
in Red Ink. Special action should be taken for the differences remaining still outstanding. The
Stock Reconciliation Memo should be signed by both the Junior Accounts Officer (Stores Pricing
and General Accounts Section) who should indicate against the items concerned the action taken
by each.
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361. (1) The following are some of the usual causes for the differences between the balances in the
priced stores ledgers maintained in the Stores Pricing Section and the balances in the Clearing
Ledger maintained in the General Accounts Section:-

a) In respect of capital equipment ( such as Transformer etc) debiting cash payments made
towards transport, railway freight, incidental expenses, M.R. Testing charges etc., to
stock account without any supporting Stores Received Book. The omission in
preparing Stores Received Book for such transactions will result in difference between
Priced Ledger Balances and Financial Ledger Balances.
b) Omission of posting a devolution in the priced ledger having taken the value of this
Devolution into the Stores Received Book and thereby from Stores Received Books
totals to the financial ledger and monthly accounts.
c) The Supplemental Stores Received Books prepared in Sections other than pricing
section in the Accounts Office towards adjustment of undervaluation or overvaluation,
not having been posted in the Priced Ledger.
d) Operation of Journal Entries for transactions relating to stock.
e) Discrepancies between the amounts of the Purchase Day Book and the corresponding
amount in the Stores Received Book.
(2) The occurrence of difference on account of these cause's is not conducive to good and
simplified accounting system. To obviate the above the following instructions are issued for strict
adherence.
a) The testing charges in M.R.T. laboratory in respect of new meters and new
transformers should be debited tol5.200Revenue expenses pending allocation over
capital works
b) The work of posting of Stores Received Books and Stores Issued Books in the priced
ledger and accounting these transactions relating to Sto ck Account in the Financial
Ledger should well be co -ordinated in such a way that all the batches of Stores
Received Books and Stores Issued Books posted in the Priced Ledgers and sent to
accounts sections are brought to books in the same month without any omission. For
this purpose the progressive totals recorded on the reverse of the Requisitions, Stores
Issued Books and Devolutions/Stores Received Books and also register of Stores
Received Books/Stores Issued Books maintained in the pricing section sho uld be made
use of and any discrepancy settled in the same month.
c) No discrepancy in the postings relating to Stores Issued Books and Requisitions should
occur as they can be detected at the time of preparing the trial balance and rectified
before the accounts of the month are closed.

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d) Operation of Journal Entries in respect of transactions to be posted in the priced ledgers

i.e. affecting stock account should be avoided. Whenever corrections or adjustments of
the difference in values are to be made they have to be made by preparing supplemental
Stores Received Books/Stores Issued Books with supporting Devolutions and
Requisitions wherever necessary. Stores Received Books and Stored Issued Books
being Books of financial value, should be held under the custody of only one agency
namely the Pricing section. When adjustments to stock accounts are found necessary in
other sections like Accounts Payable Section, Audit and Compilation Section, they
should operate the Stores Received Book and Stores Issued Book of the Pricing
Section and should transmit the same to the Pricing Section immediately for being
posted in the Stores priced ledgers. Only after posting in the priced ledgers, the pricing
section will transmit them to Accounts Section for being posted in the Financial
Ledgers.
e) The discrepancies between the amounts of the Purchase Day Book and the
corresponding amounts in the Stores Received Books should be traced out immediately
by means of reconciliation between progressive to tal of Stores Received Books and
Stores Received BooksAnalysis, arrived at in the pricing section which forms basis for
the stock account.
A certificate of monthly reconciliation of the priced ledger and clearing ledger balances in
respect of each of the stores in the system should be sent by the Assistant Accounts
Officer/Accounts Officer/ Senior Accounts Officer to the Stores Accounts Officer by the tenth of
the second month succeeding the month to which the accounts relate duly explaining the reasons
for the differences and action taken.
The Assistant Accounts Officer, Accounts Officer Expenditure and Senior Accounts
Officer who signs the certificate should write in his hand on the certificate that the opening and
closing balance values shown against priced ledger agree with those in the priced Ledger Abstract
and that the priced Ledger Abstract is posted and maintained up to date.
Loss of Stores on account of theft, fire, Accidents etc.
In the event of theft or destruction of materials by fire, accidents, the officer in charge of
stores will submit survey report to the competent authority treating it as 'Loss of Stores' after
following the procedures for recovery of value of materials stolen.
As the losses shall not be deferred for write off in accounts o f future years, in the month of
April all losses either written! off in the accounts in the previous financial year or not for want of
administrative orders, will be reviewed. Value of loss of material will be charged to "79.511 Loss
of Materials by pilferage etc.," by credit to stores stock account, after writing the requisitior
pending orders of the competent Administrative Authority.
To watch recovery of the value of the materials, the value will be accounted for under
account number 22.770 - Other Material - Cost of Materials Stolen/Loss by credit to '22 900 other materials - provision for recovery/write off
After recovery of the materials by stores or receipt of sanction order of compete"
authority for write off the stolen/lost materials, the adjustment made as per the above para will be
cancelled.
- 312 -

In the case of actual recovery of the materials/ or actual recovery of the cost of materials,
the amount will be debited to stores stock account or cash as the case may be, by credit to account
"65 - Other incomes relating to previous years".
362. All transaction relating to purchases are passed trough the stock accounts. Even when
materials are received from supplier or other systems or departments directly at site of works, the
officer who received the materials should fill up a detailed requisition for the materials received and
send it together with the verification report of the materials to the stores where the Section
Officers will on the authority of the requisition, write up the both the stores recived book and
stores issued book, thus showing the material as having been received into and issued from stock.
The advantages of this method are 1. Uniformity in accounting treatment is secured and 2. A
permanent record of the transaction is kept in stores ledger which will be helpful for reference.
Exception is however made in the case of large contract for supply including erection example delivery and erection of 5000 KVA transformer, when the materials under a contract are debited
direct to work.
363.Returns The following stores returns are due to Head Quarters from the pricing section in
Central / Divisional Office on the dates noted against each.

(i)
(ii)

Form-S-22
Form-S-23

(iii) Form-S-24
(iv) Form-S-25
(v) Form-S-26

Stock Value Return

Stock Reconciliation
certificate
Quantity reconciliation
certificate
Return of Sale of materials
Statement of slow/non; moving stock

... 10th
10th
th

10

of
succeeding
month

10th
Quarterly.

Drawal, Accounting, Verification of

and Consumables.

Tools and Plant, Spares,

Stand-Bye

Tools and Plant:- Tools and Plant are required for the following purposes :(i) Execution of Construction works.
(ii) Operation and Maintenance.
The cost of Tools and Plant purchased specially for execution of construction works and
for initial operation, is charged to the works concerned as part of capital expenditure. Similarly the
cost of initial supply of Tools and Plant required for bringing a new scheme into commercial
operation is treated as part of the ca pital expenditure. Any expenditure for maintenance of Tools
and Plant, will be charged to Repairs and maintenance Account.
Regarding special Tools and Plant the procedure however will be as follows:- All special Tools and
Plant, Heavy Equipment will be purchased against specific project estimates. The project estimates
should provide for the cost of the purchase of these s pecial Tools and Plant and also indicate the
credit they anticipate by disposal of these, after completion of the project. The equipment not
required for operation should be disposed off and credits taken either by sale, or diversion to other
projects or organisations.
- 313 -

Some of the equipment will be required for operation purposes of the Project. This will be
handed over to operation Divisi on/Circle along with completion report which will indicate the
Tools & Plants handed over to operation for use. Cost of such equipment should be reclassified
from construction facilities to corresponding fixed assets in use account as indicated below.
Construction facilities

Fixed assets in use account

15.601 construction
equipment
earth moving
equipment and
bulldozers.
15.602 Construction equipment
- Cranes

10.551 Materials handling

equipment - earth movers
bulldozers.

15.603 Construction equipment

-Cement mixers and
other civil construction
machinery.
15.631 Fabrication/Construction
Workshop equipment.

10.552 Material handling

equipment - . Cement
mixer.

10.553 Material handling

equipment - Cranes.

10.555 Material handling

equipment - Others.

The total amount of depreciation provided (for such equipment retained for operation
works) under account No. "15.651 to 15.699 - provision to Depreciation on construction facilities"
should be transferred to sub-account under "12-provision for Depreciation on Fixed Assets in use"
account. Numerical accounts should be maintained for equipment in construction stage and also
for those handed over to the operation staff.
364. Spares:
In the case of Electrical works and machinery it is usual to purchase the requisite spares for
initial replacement of equipment in service and charge the cost to 'Capital' estimate of the project
during the construction of the works.
Initial spares required included in the sanctioned Project Estimate for establishing
generating stations are called capital spares at Generating Stations, Cost of purchase of these
spares before and after commissioning the generation station should be transferred to account
No."11.3 capital spares at Generating Stations". A numerical account is maintained in respect of
the capital spares. No accounting adjustments in terms of value need be made if these spars are
issued for replacement in the Generating plant or transferred to another Generating station
requiring them. Subsequent replacement of capital spares in the Generating stations should be
charged to Revenue Account "Repairs & Maintenance".
All tools and plant either for construction or operation are assets and their cost will be
charged to capital (expenditure ) estimate against 1% Tools and Plant provision .After the T & P
becomes useless, a separate estimate will be got sanctioned for the purchase of new T & P.

- 314 -

Stand-Bys A distinction should be drawn between 'Spare Units' and 'Stand-bys', i.e. between
equipment which is ultimately required for replacement of failed units and equipment which "takes
turn" in working and which is expected to be put into use on occasions of emergency or excess
load. The former is classified" under 11.20 Spare units/service units Account and the latter as
Stand-bys. In placing orders it should be clearly noted whether the equipment should be classified
as spare units or stand -bys. The stand-bys should always be charged to the Capital Accounts.
Spare parts usually known as Spares do not come under the above classification.
Consumables :The consumable materials are required for the normal Operation and Maintenance of the
Generating Stations, Sub-Stations, Transmission Lines, Distributions etc. The Divisional Engineer
should send up indents for the requirements of consumable materials with reference to the
standards fixed by the Superintending Engineer for every Sub -Station, Transmission Line,
Distribution etc., for every half- year. The Superintending Engineer will accord permission for
these indents keeping in view the standards already fixed in this regard. If the indent is in excess of
the limits prescribed, the reasons for the excess should be furnished by the Divisional Engineer and
specific orders are to be passed by the Superintending Engineer as to the limit upto which supplies
should be made from stores stock. A copy of the sanctioned indents shall be sent to the Stores
from which the Operation and Maintenance materials will be drawn. This drawal should be in bulk
half-yearly i.e. in April and October every year covering half-yearly requirements in. respect of each
Sub-station, Transmission Line, Distribution etc.
365. Maintenance of Numerical Accounts in the field
Tools and Plant, Spares :- A Numerical Account should be kept (Form S-27) for all the
Tools and Plant, Spare Units. This should be maintained by each Section Officer/Division Office
and Central Office as the case may be according to classification and according to Stations,
Transmission lines, Distributions etc., for which they are intended.
366.Whenever Tools and Plant are drawn from stores a requisition should be given to the Stores,
furnishing the Sanction No./Work Order No., and they should be shown as receipts during the
month in the numerical account duly giving reference to the requisition.
367.Materials transferred to other Sections by means of "Transport Notes or devoluted to Stores
or written-off should be similarly shown as issues in the month. Balance at the end of the month
should be struck. A monthly return (Form S-28) showing receipts issues and balances should be
sent to the Central Office/Divisional Office. When there are no transactions during a month, a 'nil'
return should be sent. With regard to unserviceable tools and plant or losses on account of theft,
accidents etc., prompt action should be taken to survey report or for recovery of the cost from the
party responsible and orders obtained to write-off. Whenever a person is transferred a certificate
of physical handing over of all the tools entrusted to his charge should be obtained along with the
handing over report.
368. Before any person hands over charge Of his duties, it will be his primary duty to get a
clearance of all the tools entrusted to his charge. No person can leave his station on leave,
transfer, etc., until he has handed over charge of his tools and plant to his successor and obtained
a certificate to that effect.
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369. If the tools and plant entrusted to the charge of a sub-station or Distribution Engineer are
distributed over the area, a distribution list should be maintained by him from time to time and
acknowledgments of the parties filed for inspection purposes.
370. Consumables
The consumable stores may be drawn from stock in one lot on proper requisitions by
Section Officers concerned against the approved quantity. The sub-ordinates will thereafter be
responsible for the safe custody and proper use of the consumables. A register of consumables
(Form.S-29) should be maintained by the subordinate showing the receipt and issue every month.
If the stock of any material with the subordinate runs short within the half-year, it may be drawn
from stores as and when necessity arises on requisition which should clearly set forth the special
reasons for the abnormal consumption. The drawal of general consumable stores piecemeal for use
on Operation and Maintenance works should be strongly deprecated. The control over the
custody, receipt, issue, balances of these materials is exercised by the Assistant Divisional
Engineer/Distribution subject to such general orders as may be issued by Divisional Electrical
Engineer and Superintending Engineer.
Maintenance of Numerical Accounts in the Accounts Office;- A register of Tools and Plant,
Spares etc., for each Section Officer-in-charge of the works is maintained in the Central
Office/Divisional Office. The receipts should be posted with reference to drawals made by the
Section Officers through requisitions. For this purpose the clerk in charge of the register should
verify all requisitions relating to drawals of Tools and Plant, Spares etc., and fill in the receipt
column without waiting for the monthly return from the Section Officer. When the monthly return
is received the receipts noted therein should be verified with those already posted in the register
and any differences referred to the Section Officer concerned and got rectified. In respect of issues
shown in the return, it should be ensured that they are covered by proper orders of the competent
authority. The closing balances arrived at in the registers should agree with the closing balances
shown in the return for the effected items during the month. Every half- year it should be arranged
that the quantity reconciliation is done between the Tools and Plant registers maintained in Central
Office/Divisional Office and the Tools and Plant register maintained by the Section Officers.
The Junior Accounts Officer is responsible for the check of these registers and the monthly
returns. A test-check is conducted of the initial records and returns by the Assistant Accounts
Officer and the facts verified during local inspections . Tools and Plant damaged should be
written-off after obtaining the orders of the competent authority on a survey report and fresh stock
substituted by charging to Tools and Plant.
371. Physical Verification: The tools and spares should be verified annually by the Assistant
Divisional Engineer. The Accounts Officer will have them verified completely by an independent
agency under his supervision once in three years. In addition Accounts Officer during his tours
verify 10% of the Tools and Plant articles at discretion to ensure financial checks.
Verification reports should exhibit the Tools and Plant found excess or short.
Tools and Plant found excess should be shown as receipts in the register both at field and
Divisional Office/Central Office.

- 316 -

But Tools and Plant found short should not be shown as issues till the cost of the same is
recovered or write-off sanctioned both in the registers maintained at field and Divisional Office or
Central Office.
The Accounts Officer or his authorised representative will inspect the register of
consumables during inspection to ensure that the accounts are maintained properly. This register
should be checked once in every quarter by the Assistant Divisional Engineer during his local
inspections and a certificate recorded in the register that the issues are reasonable and accepted by
them.
LORRIES

372. The purchase of lorries for construction or operation purpose requires the sanction of the
Chief Engineer, and should be provided for in sanctioned estimates. The use of the lorries should
be strictly limited to cases of extreme emergency and for transport of fragile and special materials.
All other materials should be transported in the ordinary way using railways.
373. The following are generally the objects for which lorries are intended.
(1) For breakdown, special inspection, shut down works.
(2) For urgent operations such as H.T. fuse replacement, etc.,
(3) Transporting meters and equipment, etc., to take meter readings.
(4) Encashment of cheques, and cash payments in the field.
(5) Transport of Transformers and other stores materials(only for urgent works consequent
to interruptions)
(6) Carrying injured persons to hospital for medical relief in case of accidents to workmen.
(7) Such other cases in which the Assistant Divisional Engineer in-charge may consider it
absolutely necessary to use the lorry in the best interests of work, reasons being reported
to the Divisional Electrical Engineer immediately afterwards.
374. The Assistant Divisional Engineer is responsible for the proper upkeep of the lorries and he
shall carry out such instructions in this respect as may be given by the Superintending Engineer or
the Divisional Engineer from time to time.
375. A daily lorry report should be sent, the subordinate responsible for the trip to the Assistant
Divisional Engineer in A.P.S.E.Board Form 149, as and when trips are made. Two lorry log books
should be maintained for each lorry in A.P.S.E.B Forms 87, in which particulars regarding trips
made, weight of materials transported, Kilometers. The log books are to be used for alternate
months, so that one book may always remain with the lorry in a month, while the other is with the
Accounts Office. They should be closed every month with the following particulars recorded in
them duly certified by the Assistant Divisional Engineer and sent to the Accounts Office on the 6lh
of next month.
(i) (a) Opening balance of quantity of petrol, lubricants etc.,
(b) Balance of quantities of petrol and lubricant at the end of the month.
(ii) Number of Kilometers per litre of Petrol / Desiel
(iii) Cost of the lubricants and Petrol / Desiel per Kilometer

- 317 -

376. The lorry log books of all subdivisions are reviewed in the Central Office/Divisional Office .
An abstract showing the working of the lorries in the system is then prepared on A.P.S.E.Board
Form 87- and submitted to the Divisional Engineer/ Superintending Engineer by the 20th of every
month. The remarks and orders of the Divisional Engineer /Superintending Engineer on the review
of the lorry returns should receive the special attention of the Assistant Divisional Engineers.
377.The lorry log book and accounts of the working of the Lorries: The lorry log book is an
initial record like the measurement book for the purpose of payment of suppliers' bills for petrol/
diesel and lubricant . The purchase of petrol / diesel and lubricants is to be noted in it then and
there by the officer responsible for the receipt. Copies of local purchase orders for the supply of
petrol/diesel should be sent to the Accounting Office as and when issued. In the case of sundry
consumable articles drawn from stores, the numbers of the stores requisition should also be given .
On receipt of the lorry book with supplier's bill in the Accounting Office the entries in the two will
be checked with other and with the copies of the local purchase orders and the bill will be paid by
the Divisional Engineer/Accounts Officer.
378. Reference to voucher number and date of payment should be recorded against the entries in
the log book and conversely reference to page numbers and dates of entries in it recorded on the
voucher.
379. History books should be maintenance for each of the Vehicles
380. Repair estimates to lorries for overhauling and replacements of parts should be certified by
the Divisional Engineers as being due to normal wear and not due to carelessness of drivers or
other staff.
Note-(l) It is recommended that .the tyres be changed as follows on the first day of every month.
(i) Spare to near/side rear,
(ii) Near side rear to near side front,
(iii) Near side front to offside front,
(iv) Off side front to off side rear, and
(v) Off side rear 10 spare.
For each lorry, a history of typres should be maintained in a half foolscap bound book.
The history should be checked frequently by the Assistant Divisional Engineer and as often as
possible on inspection by the Divisional Engineers.
(2) Departmental lorries should not be used for learning driving.
(3) Departmetal Lorries may be used at Board cost for transporting of cases to nearest
Government Hospital whenever accidents or serious illness occur in camps.
381. Rules regarding hire of stores, tools and plant, Lorries will be found in other paragraph 390
(B). The scale of charges for reconditioning oil, hire of filtering equipment will be found in
general Tariffs.

- 318 -

Section IV Journal
382.

In the Double entry system of Book-keeping, the books of original entries are.
a) Cash book
b) Stores ledger (comprising the requisitions, devolutions, stores received books, stores
issued books).
c) Journal book (including transfer entry order book, stores transfer notes, purchase day
book and vouchers posted direct on both sides).
d) Letters of advises (Payments / Receipts) of accounting units to be incorporated in units
accounts i.e Payments and receipts which took place in headquarters of the Board on
the behalf of the units(Centralized Payments Section).

As a general rule, the journal book is the initial record of all transactions which have to be
brought into account, but which do not involve the actual receipt or issue of cash or stock.
383.

The journal entries may be divided for account purposes as follows >
1. Transfers, adjustments or writes back between works, heads of service or accounts.
2. A transfer is a payment or receipt which has to be passed on by the Accounting Unit
in which it occurs to another Accounting Unit in the accounts of which the
transactions are to be incorporated or vice versa.
3. An adjustment is a transfer from one head or sub- head of account or work to
another in the books of the Accounting unit.

3S4.

The following are instances of transactions which pass the journal book;
a) Receipts or payments in other Accounting Unit on account of this Accounting Unit or
vice versa, not appearing in cash or stock accounts. These are commonly called
'Transfers."
b) Adjustment entries such as :(i) opening and closing entries.
(ii)

rectification of errors, misclassification in accounts.

(iii) other adjusting entries such as relating to bad debts, dishonour of bills,
interest on capital and loans, consignments, depreciation, etc., a few
examples are given below :(1) adjustment by debit or credit to the relevant account or work of items
outstanding in clearing accounts (suspense or debt head).
- 319 -

Sometimes it is more Convenient to classify items pertaining to more than one account
under a single account in the first instance than to classify them under each of the accounts
actually affected from the beginning. Expenditure on establishment charges in a Accounting Unit,
and expenditure on preliminary surveys of extensions of. service lines are instances, where
transactions are included in a 'single ledger account, in the first instance and then periodically
distributed by means of journal entries over the several accounts affected. Such single accounts are
termed the clearing accounts which are eventually distributed to final accounts.
(2) Credit to revenue from bills analysis sheet by debit to Sundry debtors for sale
of power account, other credits to revenue for transactions not received in cash
or stores.
(3) Adjustment of overhead charges, other percentage charges, etc.
(4) Credit to Sundry Creditors on account of materials received for
which suppliers bills are not received before the end of the month.
(5) Credit to Deposits' on account of:
a) value of work done as per contractors' bills.
b) Liability on salaries/allowa nces/Bonus etc. relating to workmen i.e other
than provincial staff.
385. A journal is so ruled as to have debit and credit columns for entries be posted on the debit
and credit side of the ledger accounts. In modern accounting, it is usual to have subsidiary books
such as Purchase Day Book, Bills Analysis Book, etc., which are, in themselves, journals. By these
subsidiary books a great deal of clerical labour is saved in postings by enabling the contra postings
to be done in totals.
NOTE:

1. For every journal entry there must be an authority in A.P.S.E. Board Journal Voucher or
an order recorded on another document (such as a T.D.A., T.C.A) which sets forth all the
necessary particulars.
2. There is no objection to a transfer entry covering a number of adjustments and corrections
provided that all the necessary particulars are set forth in respect of each.
3. Transfer transactions must be entered immediately as they occur, or else great difficulty will
be experienced in compiling the monthly accounts. Thus as soon as an advice of transfer
debit is accepted, or an error in a previous months' account comes to notice, which must be
rectified, the entries should at once be made in the journal book.
4. When an entry has been subject to previous correspondence, the entry should contain
reference to the correspondence in question.
- 320 -

5. The items of entries should be consecutively numbered for the month. Before the journal
book is closed for the; month and put up to the Unit Officer the Sectional Junior Accounts
Officer should see that no journal entry which is required to be made in the month is
omitted.
6. The Accounting Unit Officer is responsible that no journal entry is made in the accounts
unless admissible under the rules and that a journal entry is made as soon as it becomes
necessary. Journal entries should receive the special attention of the Accounting Unit
Officer so that habitual errors or misclassifications in accounts are avoided.
7. All journal entries should set forth such explanation of the correction or adjustment
proposed as would establish clearly the correctness or necessity of the entry.
8. In the case of corrections involving a reduction in the charges against a work order, it is
essential not only that full particulars of the vouchers and accounts in which the erroneous
charges originally appeared are specified but also that the circumstances in which the
charges were wrongly allocated in the first instance are clearly set forth. It is not sufficient
to state that the charges were erroneously classified previously.
9. Journal entries are not required in the case of direct postings from the purchase day book to
firms ledger, or from service connection and cost ledger, deposit and advance ledger to
work order accounts or for postings in the stores ledger accounts. These are called 'direct
postings from one ledger to another.'
10. Journal entry is not required in respect of payments/receipts which took place in centralised
payments section of Head-Quarters office of the Board for which letter of Authority trial
balance with supporting details communicated to the Unit Accounting Officer for
incorporating in their accounts.
11. A transfer entry order will be made only when the monthly account and interchange of
classifications are rectified without actually altering the accounts in the ledger account
which have been correctly posted.
386. Percentage charges for establishment are permissible only in cases where actual work is
done and not merely payment made. Such charges are therefore inadmissible in the case of:
(i) disbursements for purchase of land, furniture or other property.
(ii) payments involving no charges for supervision.
(iii) transfers, i.e., transactions within or with other departments.
General Rules
387. Hydro and Thermo Electric Schemes have been declared as commercial undertakings. The
cost of electrical works executed, supplies made or other service rendered by the Electricity Board
on behalf of other Government departments Will be recovered from them at the appropriate rates in
the same way as charges recoverable from private persons. Similarly payment for supplies and
services by other departments<to the electrical undertakings will be paid for.

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388. To suit the system of accounts maintained for electric supply schemes between Board and
Government - Central/ State/ Railways, Municipalities etc. are settled by actual payments by
cash/by raising bills and not by book transfer.
389. Book transfers are allowed for:- Transactions affecting systems or divisions within the
Board.
390.

A. MANUFACTURE OF PRE-STRESSED CEMENT CONCRETE POLES

PSCC poles are got manufactured in the manufacturing center, generally located nearer to
the Board stores, by entrusting the work to contractors. Cost of materials issued to the contractor
(Fabricator) is charged to account number 22.720 (materials issued to fabricators) and fabrication
charges paid to the contractors are charged to administration and. general expenses "76.281"
Fabrication charges Debit Excise duty in respect of the poles is deposited with Excise authorities
under account number "28.913" (Deposit with Excise authorities)
A detailed estimate is prepared for each operation covering specific number of poles. The
expenditure is divided into (a) material (b) Fabrication charges and Excise duty.
The estimate should be sanctioned for a specific number of poles for a specific period.
Work order application should be accompanied by a detailed working estimate for the materials
required, Fabrication charges and also showing the number and. the length of poles and value of
the poles to be manufactured out of the operation. Work order is to be issued indicating the
number and length of poles to be. manufactured and are to be issued separately for each length of
the poles. The work will be entrusted to the fabricators only after the sanction of the estimate and
after obtaining the work order
Fabrication charges are paid to the contractor after the bill is checked and passed and funds
from Headquarters obtained through letter of credit. As soon as the payment is made, charging
the amount to the account number "76.281" fabrication charges (Debit). Adjustment in accounts
should be made as indicated below.
Debit

Credit

Account No: 22.780 P.S.C.C

Poles at manufacturing center
To
22.720 Materials Issued to Fabricators
76.282 Fabrication charge absorbed in cost of
Fabrication.
(Being the adjustment towards cost of poles manufactured
wide work order number....)
The account 22.780 PSCC poles at manufacturing center should be maintained for each
manufacturing work order.
In respect poles manufacture/lifted out of the manufacturing center for which' Excise duty is
deposited, the following adjustment should be made in accounts.
- 322 -

Debit

Credit

A/cNo:22.780PSCC Poles at
manufacturing center To
A/cNo.28.913 Deposit with
Excise Authorities.
(Being the adjustment towards Excise Duty on the No.............. places wide work order number)
In respect of the poles issued by the Assist Divisional Engineer/Civil on requisition, he will prepare
a statement in the format given below, separately for each manufacturing work orders

SI. Date of
No. Issue

Requisition

To
Whom
No.

Name of the
Materials
Issued
length wise
5

Quantity
Issued
Issued/
6

Value Rs. To be
filled in Accounts
wing at pre
determined
7

W.O No as
per
Requisition
Rate
8

Remarks

The statements signed by the Assistant Divisional Engineer/Civil along with requisition
should be sent to Accounts Section at the end of every month. On receipt of the statement along
with the requisitions, the relevant work order accounts are to be debited by credit to account No.
22.780, P.S.C.C poles at manufacturing centre.
On receipt of closed poles manufacturing work orders, and after making due checks, the
accounts section will workout the cost per pole including Excise duty. The difference between
actual cost and the predetermined rates, is to charged to the works on which the P.S.C.C poles are
utilised.
In respect of P.S.C.C poles got manufactured (by issue of materials paying only fabrication
charges to the contractor and paying Excise Duty by the Board) and issued to the works
transaction need not pass through stores Accounts.
ACCOUNTING PROCEDURE FOR THE MANUFACTURE OF RCC /PSCC POLES

1. The Superintending Engineer shall assess the annual requirement of poles based on the ensuing
Rural Electrification Works and prepare a schedule of manufacture. The requirement of all the
raw materials should be so planned by him that an even flow is maintained to the manufacturing
unit.
2. The Assistant Divisional Engineer concerned shall prepare a detailed working estimate for
manufacture of poles for the quarter, keeping in view the standards of materials prescribed by
the Chief Engineer (Operation). The value of the estimate would be based on the number of
poles to be manufactured multiplied by the predetermined rate approved for half year by the
Chief Engineer/Zone the Superintending Engineer (Operation) as the case may be.
3. Superintending Engineer shall sanction the estimate after scrutiny and issue work order.
more than one Work Order shall be operated at a time.

- 323 -

Not

4. (i) The estimate for manufacturing of PSCC/RCC. Poles will contain the following 14 items at
the standard quantities prescribed.
a)
b)
c)
d)
e)
f)
g)
h)
i)
j)

Steel Wires.
Steel Wire Scrap.
Cement.
Machine Crushed Metal.
Sand.
G.I.Wire for earthing
Anchor grips.
Miscellaneous materials such as binding wire, Electrodes, burnt oil etc.
Bolts and nuts.
Miscellaneous Expenses/Water Charges, Local Taxes, direct maintenance charges, if
any etc.
k) Labour charges.
1) Cost of running charges of machine,
m) Empty Cement bags for curing.
n) Excise Duty payable at the existing rate on items (a) to (m) above and price list has to
be sent for approval to Central Excise Department accordingly.

(ii) The Estimate for manufacturing of Poles should contain the quantities required for
manufacturing of poles for a period of three months. The Assistant Divisional Engineer shall
draw the materials, limiting the same to the requirements for a month at a time. Accumulation
of materials should be avoided.
(iii) As and when the process of manufacturing poles for the batch is completed including curing of
poles, the poles should be deemed to have been devoluted into stores and no further
expenditure should be incurred for that batch by the manufacturing centre. The poles shall
carry distinct serial numbers batch-wise to facilitate identification with reference to installation
and performance in the field.
(iv) After curing of poles is completed, the poles should be devoluted to stores as ex-unit delivery
with the same value as furnished to the Central Excise Department in the price list for payment
of ED. plus the amount of Excise Duty payable or paid.
(v) The poles after devolution into stores should be kept at a distant place away fro m the
manufacturing unit. The watch and ward of the poles and issues there from will have to be
attended to by the stores organisation.
(vi) All charges that have to be incurred on poles after curing and devolution into stores shall be
charged to stock account and the value of the poles will get increased proportionately by such
over-head charges.
(vii) At the beginning of every month estimated amount of Central Excise Duty should be paid to
the Excise Department as advance provisional payment based on the poles that are
programmed for manufacture during the month. At the end of the quarter or earlier if the
batch is completed, the work order should be closed and the final price list in the prescribed
form for the 'Batch' should be furnished to the concerned authorities of Central Excise
Department for approval and payment of balance Excise Duty based on the good and usable
poles sent out of the unit. The proportionate cost of broken and unusable poles should be
written-off and no Excise Duty should be paid on such poles. This loss may be charged to
General Expenses of Board by credit to Manufacturing account. By this process the
manufacturing account becomes nil for each batch. The balance excise duty for the Batch
should be paid completely by end of the month simultaneously.
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(viii) The final price-list should conform to the accounts maintained at the centre. Variations in
prices of materials etc., received subsequent to the closing of 'Batch' Work Order, may be
accounted for in the subsequent work order. Similarly any excess payment towards excise
duty should be got adjusted in the subsequent batch payments. Care should be taken to
avoid excess advance payment to Excise Department. Local taxes, if any, paid half- yearly or
yearly should be spread over to<all the Batches relating to the period of payment.
(ix) The poles are being manufactured for use on Board's works and there should be no sales.
(x) There is no separate entity for the poles cast, unless the poles are used in erecting lines. The
poles are only part material of the lines erected. Laying of lines is covered under an estimate
with the overhead charges. The poles are cast at the centre through contract labour. The
minor supervision charges of the offices, staff etc. in charge of PSCC/RCC. Poles
manufacturing unit who also attend to the other major works, are charged directly to the
respective works/assets proportionately.
5. The Assistant Divisional Engineer shall maintain the following records in
this connection:
a) ACCOUNT FOR DRAWAL AND ISSUED OF MATERIALS : This account shall indicate the
drawal of materials from Stores in tile order of dates chronologically and their issues on
works. If issued-to contractor, the account must exhibit sufficient details of issue to
contractor with T.Note and Date, utilisation by him as per standard and return of
balance materials (including finished poles) with T.Note & Date. The quantities of.
different materials- available physically on any date must be susceptible of verification,
with reference to the balances as per the account maintained and should relate only to
the current work order.
In respect of materials issued to the contractor, the quantities issued may be shown as
receipts in a separate folio opened in the same Register in the name of the contractor.
When finished poles and balance materials are handed over to the manufacturing unit by
the contractor, material may be shown as issues in the contractor's account after
checking up the actual utilisation of materials by the contractor and the contractor's
account closed under the signature of Assistant Engineer.
(b) PROGRESS REGISTER/OF DAILY MANUFACTURE OF POLES:

This Register must indicate the stage-wise manufacture of the poles date-wise. The
manufactured poles should carry a distinct number incorporating name of manufacturing unit, year
and quarter of manufacture and serial No. like Y 76-3Q 677 for a pole manufactured at
Yerragadda in the year 1976 in the 3rd quarter with number of the poles (677) to facilitate
identification with reference to installation and performance in the field,
( c ) MANUFACTURE ACCOUNT:

The manufacture account shall be maintained in the prescribed form. The account should be
maintained for each work order. The account shall be debited with the cost of materials drawn
and the labour employed. The payment made to contractor for manufacture of grills of casting of
poles shall be classified as labour charges. If grills are purchased, the cost may be booked under
cost of materials. The account should also be debited with the prescribed percentage towards
supervision and general charges and centage charges to cover the capital cost of Assets employed
manufacture.
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The balance of raw materials un-utilised should be promptly devoluted to Stores quoting
the work order number to which they relate without delay and credited to this account. In no case
should materials be transferred to any other work. The finished poles also should be devoluted to
Stores at the standard cost prescribed in the sanctioned estimate duly quoting the work order
number invariably. The credits to manufacture account shall represent the value of materials and
poles devoluted to Stores. The difference between the debit and credit of this account shall
represent either loss or gain on manufactur e and should be transferred to the capital works on
which the poles are utilised.
6. If the manufacture of poles is done by engaging a contractor, the contract should be only for
labour charges and the facilities like Vibrator, Concrete Mixer, use of curing pond etc., may be
made available to the contractor at Board's cost. In such cases also centages should be debited
to the manufacturing account.
7. The Divisional Engineer should invariably check measure all work orders closed. The closed
work order duly check measured by the Divisional Engineer together with materials statement
giving the quantities of materials drawn and utilised in accordance with the standard data will
then be sent by the manufacturing unit to the Central Office for closure.
8. The records maintained at the units should be inspected by the Senior Accounts Officer of the
Circle frequently and guide them properly wherever necessary. The manufacturing units should
be inspected by Chief Engineer/Zones, Superintending Engineer/Divisional Engineer
Electricity, Senior Accounts Officer and Accounts Officer and the accounts registers etc.
reviewed to satisfy proper utilisation of materials drawn and their accounting etc.
B. HIRE OF BOARD'S EQUIPMENT, TOOLS AND PLANT ETC.

With a view to facil itate proper accounting and easy location of Board's Equipment given
on Hire, the following procedure is prescribed.
(1) Board's Equipment, Tools and Plant etc., are issued on Hire after completing all the
formalities like:(i)
(ii)
fiii)
(iv)

Obtaining the sanction of competent authority,

Execution of agreement,
Payment of Security Deposit as fixed by Board from time to time.
Advance collection of charges for transport, erection etc., wherever necessary.

(2) The custodian of stores will prepare a requisition and obtain the signature of the Hirer on all
the four copies of the requisition. The cost will be charged to relevant Sub -account under
"10-Fixed Assets Account".

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(3) Such issues will be posted in Bin Cards and stock ledgers according to usual procedure, three
copies of the requisition with Stores Issued Book in duplicate forwarded to the Stores Pricing
Section, with a separate covering letter giving the following particulars.
a)
b)
c)
d)

Name and address of the party

Sanction No, and date,
Period of Hire
Date of issue of Hire (Requisition No. and date)

(4) After valuation, the triplicate copy will be sent by the Pricing Section to Revenue Section
together with the covering letter referred to above.
(5) A register of equipment of hire (Form S-30) will be maintained in the Stores. A monthly
return (Form S-31) of equipment on hire will be sent by the stores to ensure that all the
equipment and Tools and Plant issued on hire are properly accounted for and billed.
(6) A Hire Ledger will be maintained in the Central Revenue Section (One copy to Accounts
Section and another copy to Revenue Section) for issuing bills, watching the realisation etc.
(7) The monthly hire charges bill will be issued at the following rates or as ordered by the Board
from time to time.
(i) During the first year ......at 1.5% per month or part thereof.
(ii) During the Second year and hereafter...at 2% per month or part thereof.
The Capital cost of the equipment on hire should be reviewed at the commencement of
each financial year, and for purposes of hire its value fixed with reference to either Market Value
or Book Value, whichever is higher.
(8) The bills should be issued every month in advance i.e. for the month of April, the Bill will be
issued by 1 st of March and the amount will be payable before 31st of March.
(9) The Bills issued will be journalised every month as below:
28.102: Sundry Debtors (Hire of apparatus etc.) .....
To
62.322 : Revenue from Trading (Hire of apparatus etc.)....

Dr.

Cr.

(10) The amounts realised towards hire charges should be credited to the Head "Sundry
Debtors ( Hire of apparantus) Account" to which the amount was first debited at the time of
rendering the bills. The hire charges ledger will be posted regularly and steps taken to
collect the outstandings by way of issuing notices to the parties through the concerned
Assistant Divisional Engineers as in the cases of Current Consumption Charges.
(11) After termination of agreement, the equipment should be devoluted to the stores from which
it is drawn. The same should be taken into Stock Account crediting the Sub-Head of
Account 10. Fixed Assets" "Equipment on Hire" at the original book value.
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(12) The ledger should be checked 100% by the Junior Accounts Officer/Assist ant Accounts
Officer before 15 of every month. At the end of every month a schedule of hire charges will
be prepared in the Accounting Office. The outstanding amounts will be reviewed and action
arranged to be initiated by Accounts Officer.
The Chief Engineers (Civil), the Chief Engineer (Projects) and the Chief Engineer (Project
Construction) will fix hire charges for equipment/machinery under their control in consultation
with FA&CCA subject to the following conditions vide B.P.Ms.No.940, dated:24-l 1-1980.
The equipment and machinery may be hired to private parties for executing the wo rks of
the Board at the rates fixed by the Chief Engineer from time to time.
In special cases where the equipment/machinery is hired to private parties for works, other
than the Board works, double the normal rate of hire charges may be levied, but such hiring is
permitted only after obtaining specific orders of the Board.
Hire charges should be fixed as per the C.W.C. formula.
Hourly use Rate: The hourly use rate of equipment might comprise the following elements.
a) Ownership Cost: Depreciation
b) Operational Cost. Repairs, Depreciation and repairs of tyres & tubes,
Operators and crew charges; P.O .L & Energy charges and Miscellaneous
charges.
Hourly Hire charges may include all the elements as mentioned in hourly use rate of the
equipment and in addition interest charges on average capital investment and supervision charges.
The minimum hours to be charged for different periods while giving on hire might be as
below:
Annual basis
Monthly basis
Weekly basis
Daily basis

2000 Hours
250 Hours
60 Hours
10 Hours

The following principles are to be adopted in addition to guidelines of CWC.

a) Provision for taxes, insurance wherever incurred shall be made while working out
hire charges.
b) The consumption of fuel and lubricants as worked out on the basis of formula shall
be compared With actuals and adopted, if they stand in near agreement with actuals.
If not the actual consumption of fuel & lubricants alone should be adopted.
c) 50% of the crew charges shall be added to the crew charges to cover expenses on
account of leave salary, ex- gratia, medical expenses etc.
Hire charges fixed by the Chief Engineer should be reviewed in consultation with FA&CCA
once in '6' months or as and when diesel and petrol prices hike take place whichever is earlier.
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C. ROLLING STOCK

It is meant to keep some standby units of distribution transformers under "Rolling Stock"
of transformers to facilitate removal of failed distribution transformers/and transformers in service
for overhauls or attending the minor repairs, ensuring continuous uninterrupted supply to the
consumers and this safeguards the revenues of the Board.
In respect of meters, a rolling stock of meters will be maintained for attending to the testing
of suspected meters and also for testing the meters in service periodically.
4% of the total number of transformers in use should be maintained as Rolling Stock.
The number of meters required to be kept under "Rolling Stock" for each sub -division will
be fixed by the Superintending Engineer with reference to the number of ser vices.
In respect of transformers the number will be fixed for each division.
A numerical account will be kept for the "Rolling Stock". Physical verification of the
quantity under rolling stock will be made by the A.D.E. The value of this is accounted under "11.2
spare units/service units". It will be included under fixed assets in the Balance Sheet.
The failed transformers/meters will be removed and replaced with healthy units. The failed
units will be repaired and after repairs, they will be kept under "Rolling Stock".
No accounting adjustments towards the cost of the units need be made, when spare units
are installed in the line/sub-station in replacement of any other failed unit. Expenditure on repairs,
maintenance, testing, transport or handling charges of the units should be charged to revenue
account (i.e.74-Repairs and Maintenance).
When failed/removed units is considered irreparable (i.e. after survey reporting) cost of the
unit and accumulated depreciation, will be withdrawn from the "fixed assets in use account" and
Accumulated provision for depreciation" by the accounting unit i.e. Operation Division.

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CHAPTER VI.
EXECUTION OF WORKS - CONSTRUCTION, OPERATION AND MAINTENANCE
A - CLASSIFICATION OF EXPENDITURE.

391. The operations of the department are divided primarily into two categories :
Construction works, and Operation
and Maintenance works.
The guiding principle is that once the cost of work or service is paid out of capital
no further charge should be made against it in respect of the same work or service other
than reinforcement and large improvements. The capital account should at any time
represent only the actual value of the electric plant and other assets.
392. The budgetary classification of expenditure is given in Appendix II.
The
departmental Accounts classifications which are designed for cost and statistical purposes
including financial control are given in Appendix II. The works of the Board are divided
primarily into the classes below:(a)
(b)
(c)

Capital works including extensions and improvements.

Revenue works including operation and maintenance tools and plant for
operation and maintenance.
Miscellaneous works, viz., non-A.P.S.E. Board works.

B - ESTIMATES - ADMINISTRATIVE APPROVAL AND TECHNICAL SANCTION.

393. ADMINISTRATIVE SANCTION: Except to the extent delegated in Appendix I of this

Manual, all works require the administrative approval of authority competent in the Board.
The Administrative approval is in fact, an order to execute a certain specified work at a
stated cost. It is to be noted that, for almost all works in the Electricity Board, both the
administrative approval and technical sanction are to be accorded in the same department
except in the case of deposit works.
394. TECHNICAL SANCTION: For each individual work to be carried out after
obtaining administrative approval of a detailed estimate must be prepared for the technical
sanction of authority competent in the Electricity Board. This sanction is known as the
technical sanction and must be obtained before the execution of the work is
commenced. As its name indicates, it amounts to no more than a guarantee that the
proposals are technically sound and that the estimates are accurately calculated and based
on adequate data
395. If, in working out the detailed estimates, it is found necessary to make any
important deviation from the design to which administrative approval has been obtained or
if the cost will exceed the estimate, administratively approved, by more than 10 per cent
revised administrative approval must be obtained before technical sanction is accorded. It
is a waste of public money to prepare detailed plans and estimates for works which are not
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likely to be sanctioned. It is therefore enough if sketch plans and statements of probable

costs only prepared for obtaining administrative approval.
NOTE:-

The use of the words "not" "exceeding" in the order sanctioning the
expenditure need not be deemed as depriving the power delegated to
exceed the amount of administrative sanction up to 10 percent for
according technical sanction to estimates.
PREPARATION OF PROJECT ESTIMATES

396. The papers to be Submitted with a proposal for work, will, in general, consist of a
report, plans specification and a detailed statement of quantities and rates, with an abstract
showing the total estimated cost of each item. These documents together form what is
called "the estimate". In addition (i) a sketch showing the take off arrangements, details of
the distribution lay-out, the street lights, etc., (ii) a copy of the resolution of the Panchayat
Board agreeing to the particular number of street lights if any, (iii) agreements for power
supply in all important cases and (iv) statements of anticipated revenue and guaranteed
revenue should be submitted. The report should state clearly the purpose of the work
estimated for, and explain any peculiarities which require elucidation, including where
necessary the reasons for the adoption of the estimate project or design in preference to
others. In the case of a project consisting of several works, the report may be a single
document for all works and likewise the specification ; but details of measurements and
abstracts may conveniently be prepared for each work, supplemented by a general abstract
bringing the whole together.
397. The following general instructions should be observed in preparing estimates in
addition to the technical points involved :(1)
The Board will give every year the current rates and data for the various
types of works to all Officers for guidance in preparing the estimates. If the data are in any
way excessive, the Superintending Engineers will examine and prescribe a data subordinate
to the above, according to local conditions.
(2)
For Civil Works the schedule of rates of the Public Works Department
A.P.D.S.S. should be adopted.
(3)
In working out the rates, the tenders accepted for works during the twelve
preceding months and the tendency of rates and prices to rise or fall should be taken into
account.
(4)
When an extra percentage is allowed on account of special local conditions
it should be so stated, in a note at the and of the data statements accompanying schedule of
rates, and this extra percentage should not be described as contractor's profit.
In the case of materials supplied departmentally, the rates allowed to the contractor
should not allow any profit on the cost of materials.
(5) The estimate should show clearly the cost of labour and materials separately
whether the work is executed by contract or departmental agency.
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The estimates for line extensions should be in the departmental form and full details
for the rates should be furnished;The abstract of estimate should be framed so as to show the expenditure under the
account numbers prescribed in Appendix II.
(6)
All constructions of residential buildings required for the operation of
project or the scheme should be provided for in the estimates for construction only. If
during operation, construction of residential buildings is necessary, the proposals require
specific sanction of Board and it should be stated why they were not provided for at the
time of construction.
(7)
The spans to be allowed for the various sizes of conductors and poles
should be fixed for being used as a guide in the preparation of estimates.
(8)
Poles should be numbered and estimates for trans mission line construction
should be provided for numbering.
(9)
As the installation departmental telephonic communication is necessary for
patrolling, maintaining and operating the transmission system, provision for installation of
VHF wire less sets should be made in the estimate.
(10) Rail poles, as a general rule need not be painted, except for the bottom
position up to -1 foot above ground level. A coat of tar shall be given for the bottom 7 feet
of all rail poles and this should be allowed to dry before the poles are erected.
Rail poles within town limits should, however, be painted with Aluminium. Those
within village limits carrying street lights shall be painted grey.
All crossarms on rail poles shall be painted black bitumastic.
(11) As all use of energy whether for sale or use on works should be measured to
arrive at correct line losses and other statistics, sub-station transformers should be provided
for station yeard lighting including lighting to quarters and energy for drying, filtering,
demonstration or watering garden purposes. Three phase transformers only should be
provided at all, E.H.T. sub-stations for supply of auxiliary 3 phase energy for the checking
of the meters in situ. For robustness 33/416 V distribution transformers should be erected
in all EHT sub-stations. Single phase transformers for 33/11 KV sub-stations should be
considered.
(12) In replacement and renewal estimates, credit should be allowed for
establishment charges and overhead expenses incurred dn the original work (in addition to
book value of works cost), and debited to revenue.
(13) In addition to the usual charge of 3 per cent for contingencies, all incidental
expenditure which can be foreseen, such as compensation for or cost of land, sheds for
workmen and stores, should be separately provided for in estimates.
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(14) No item showing a lump sum provision should be made in the estimate
irrespective of the cost and therefore, complete details must be worked out and shown in
the estimate in each. If however the details are not available at the time of preparing a large
scheme, a lump sum may be made, but immediately after sanction, a detailed working
estimate therefor should be prepared and sanctioned by competent authority before the
work against the lump-sum provision is executed.
(15) In all estimates for electrical installations to buildings (residential or nonresidential), a certificate should be given that the provisions are in accordance with the
standard scale in the case of residences or the minimum required with reference to floor
area etc., in other cases. Deviations, if any, should be explained in the estimate report.
(16) Every estimate for work should invariably provide for 'credits' If there be
no credit expected, the remark 'No credit', should be written against this heading. This
does not preclude returns of any materials from such works, but while returning the
materials the reasons will be noted.
The estimates should, wherever possible, be checked with reference to the original
cost of the dismantled or returned materials and a certificate recorded that the returns have
been checked with the original issues and found to be in order.
(17) All estimates should be checked in the commercial Section and be finally
sent to the Competitive Authority for Sanction through the Accounts Wing for examination
as regards allocation, classification, funds, powers of sanction and other particulars.
EXTENSIONS OF TRANSMISSION LINES OR DISTRIBUTION SYSTEMS.

398. The following rules govern the sanction of extensions to the Distribution System(1)
Extension to low tension or high tension distribution systems or extension of
existing lines and feeders to take up new loads should not be undertaken unless the
minimum percentage of gross revenue return shall not be less than 20% The basic revenue
rates will be the tariff minimum. If the scheme is not self remunerative, the Board will
stipulate special guarantee in all such cases. The extension work will be taken up if the
consumers are willing to pay special guarantee instead of tariff guarantee.
(2)

For domestic services the remunerative consideration shall be dispensed

with.
(3)
Self remunerative consideration shall be dispensed with for agricultural
loads. However in case of agricultural consumers extension works will be taken up if the
average cost per pump set worked out to be not more than Rs. 12000/- in case of estimates
involving erection of distribution transformers, 11 KV line etc. and Rs.8000/- in case of
estimates involving erection of LT lines only, otherwise the consumers has to pay over and
above the average cost per/pump sets as out right contribution.

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CONSTRUCTION OF TRANSMISSION LINES IN LINCESED AREAS

399. (1) In order to develop load licensed areas, the Board will, where it is considered
desirable to do so, construct in those areas H.T. li nes of 11 K.V. or over and deliver
electricity in bulk at the normal voltage of the line at the standard rates. The undertaking of
such extensions by the Board will be subject to the following conditions.
a) That the licensees guarantee a minimum gross revenue of 20 per cent of the
capital cost of the extensions.
b) That the licensees undertake the operation and maintenance of the extension at
their cost to the reasonable satisfaction of the Electricity Board; and
c) That if the licensees fail to pay the guaranteed revenue within three months of
notice, the distribution net work constructed by them to connect with the Board
line, will be taken over by Board at a valuation based on section 5 (b) of the
Indian Electricity Act and supply will be made by Board direct to the consumers
on the extension.
(2)
To avoid the possibility of loss to Board in event of the last mentioned
condition having to be enforced, there should be thorough departmental check of licensees'
load survey and revenue forecast for the extension and of prospects generally.
(3)
The point of supply will be generally at the junction of the extension with
the Board lines and metering equipment will be installed at that point at Board expense,
unless decided otherwise, in individual cases by the Board.
LUMP-SUM GR ANT FOR EXTENTIONS.

400. BLANKET GRANT: In order to accelerate the sanctions for supply to consumers,
a lump-sum provision is provided in the budget of each year for expenditure on
unforeseen extensions of transmission lines and other works connected with generation,
transmission or distribution of electrical energy. But blanket grant is not allotted by the
Board.
401. PROCEDURE FOR PREPARATION OF ESTIMATES : The estimates fall under two
classes (1) Extensions Rs.10000/- and below called minor extensions and extensions
above Rs.10000/- are called a major extensions.
(2) Extensions above Ten lakhs
requiring sanction of Board.
402. The following detailed procedure should be adopted in preparing the
estimates for extensions:-
(1) No preliminary estimates are ordinarily necessary in the case of extensions
below Rs.10 Lakhs and detailed estimates may be submitted for sanction at the same time
as for administrative approval.
(2). The field officer in charge of execution of the work should finally check the
estimates. The Divisional Engineer should also check such estimates, even though the
proposals may be initiated by the territorial commercial or other staff The check of the
estimate is both in respect of revenue forecast as well as the expenditure.
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(3)
The estimates below Rs. 10,000/- will be typed in the A.P.S.E.Board Forms
102, 102a, 102b and submitted by the Assistant Engineer for sanction, while the schemes
exceeding Rs. One lakh will be put up in proper form in the Commercial Section oC the
division for onward submission to Superintending Engineer. Schemes above Rs.5 lakhs
will also be similarly dealt with but they will be checked in the Commercial section at
circle office before being submitting to Zonal Chief Engineer.
(4)
The field check of all estimates should be carried out by the Section
Officers, Assistant Divisional Engineers or Divisional Engineers as the case may be
according to the importance of the land and the extension scheme. Among other points,
the following should receive attention:
(i)

Effective maintenance of the line and easy accessibility in emergency

conditions.

ii)

Accessibility of switching points.

iii)

Proximity of future potential loads..

iv)

Minimum compensation for future extensions.

v)

Maximum over all economy of route.

vi)

An equitable balance of the above conditions.

5)
It is important that extensions should not be under estimated as this throws
out the calculations for revenue. On the other hand over-estimating will tend to restrict
development.
6)
In preparing estimates, the transformer capacity should be based upon the
actual initial requirement and expansion within the first year of supply. Diversity should be
allowed according to the nature of the load.
7)
For the purpose of revenue forecast, the minimum according to the tariff
proposed to be applied is to be taken into account. The basic revenue is arrived at
periodically, say, once in two years or often. By taking the actual revenue during the
previous years and the corresponding horse power connected. Approval of the Board
should be obtained for changing the basic revenue. The agreements should be based on the
tariffs and no special guarantees need ordinarily be taken unless the forecast as per basic
revenue is insufficient to make the scheme remunerative.
8)
ESTIMATES - PARTICULARS TO BE FURNISHED : Whenever the execution of
a work includes devolution of materials, i.e., whenever credit is to be afforded to the
estimate, the work order application and the work order should exhibit a)
b)
c)
9)

Gross expenditure
Credit
Net amount of Estimate or Work Order.

Provision for establishment and other charges - Percentage :

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Where the line extensions and small works chargeable to Capital are constructed by
the operating organisations the estimates for such works should include a surcharge of 10 per
cent made up as follows:
PER CENT
A)

E)

Establishment including
share of pensionary charges

8.5

Cost of Head Quarters & Staff

1.5
-----10.0
------

(4) No provision on account of charges towards Establishment, General charges and

Tools and Plant need be included in working estimates prepared for each component parts of
a scheme as they relate to only works provision of the Project. Necessary provision for
Establishment, General charges and Tools and Plants should however be made in the detailed
technical estimate of the main scheme.
(10) Large schemes or projects:- In the case of large Schemes or Projects constructed by
the departmental organisation or by contract the following maximum centage charges should
be included. With the approval of the Chief Engineer such lower centage charges as are
considered reasonable and adequate may also be provided in special cases.
PER CENT
Establishments
General charges
Tools and Plant

..
..
..

7.5
8.5
1.0
-----17
-----

(11) Pay of all Construction establishment engaged either for the construction or
general supervision should be charged to works. The provision in the estimate for establishment
is only for provincial staff.
(12) The question of tents, buildings for operation staff, etc. is ordinarily
inapplicable in the case of estimates for extensions. Provision for surveys and contingencies
will appear where necessary in the works portion of the estimate. Three per cent for
contingencies and unforeseen expenses may be provided under works.
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403. AGREEMENTS: In obtaining agreements for a projected scheme, the following points
should be specially noted:
a) That the agreements are not taken for wrong wells. Correct owners of wells or
tenants correct S.F. numbers of the land on which the wells are situated should be
ascertained, if necessary, in consultation with Revenue officials.
b) That the parties are in need of and do want power really - they are not merely
enthusiastic but earnest.
c) That the wells are not dry, and are not likely to get dry; that there is sufficient water
in the well for pumping; that if it requires deepening, the party is financially able to
undertake it.
d) That the capacity of motor is suitable and the lowest necessary with reference to his
requirements of irrigation.
e) That the owners of wells are solvent and can pay the consumption charges; (that if
the tenants use the power supply, the owners are willing to pay the charges
themselves).
f) That in the event of there being partners to the well, there will not be any objection
from other partners for pumping water.
g) That the intending consumers are informed of the liability to take supply within
three months from the availability of supply and are liable for payment of penalty
charges equivalent to the monthly minimum of the tariff applicable to him, if not so
connected.
h) In the case of new factories, care should be taken to see that a license has been or
will be issued by the local authority and in the case of an existing factory, that the
license is current and will remain in force for a reasonable period.
404.
In the reports accompanying the estimates, the following details should be
furnished.
a) History : A brief review of the circumstances leading to the necessity for
undertaking the work.
b) Scope : Enumerating the extent of the work involved such as erection of a "11,000
volts 50 cycle 3 phase line with a Railway crossing, transformer structure and 415
volt feeder lines,-ec." or a "415 volt 3 phase 50 cycle distribution and installation of
a motor" or "repair of primary windings to transformer, drying out and testing" or
"building of a main house with kitchen lock, garage drainage and electric
installation, ec. and this should be fully explained showing also the take off or
tapping arrangements.
c) Specification and drawings ; Are they attached?
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d) Cost : Cost of work, allocation of charge under departmental account heads,

there provision and grant for expenditure?

is

e) Load data - Loading capacity of apparatus, feeder or transformer, existing load

and additional load expected, regulation of voltage and other details.
f) Other technical particulars - Such as section of the conductor, insulators,
railway crossings, any special material available, tree compensation, land
acquisition, ec. involved, telephone lines, etc.
g) Revenue : Expected revenue with reference to required minimum.
h)

Guarantees.- Whether agreements have been obtained from

customers, guaranteeing minimum return or whether cost of work has been
deposited.

i) Execution. Proposed method of execution, whether by departmental or other

agencies with or without tenders. Are materials available?
j) Establishment.Whether the regular staff will do for the work or if any temporary
labour is required. Whether the permanent gang or work establishment will suffice.
k) Time.When the work is expected to be commenced and completed?
l) Operation staff required. Provincial and work establishment.
Certificate to be furnished in proposals.
405.

The following certificates should be furnished in the proposal :-

1. That the capacity of the motor mentioned in the agreement is in conformity with the
normal requirements, taking into consideration the condition of the well and the
area to be irrigated.
2. That the well contains sufficient water for pumping.

The above certificates should be furnished in the case of all proposals for extensions
to individual or collective wells.
406. POWERS OF SANCTIONIN G EXPENDITURE FOR EXTENSIONS : The Superintending
Engineer cannot sanction expenditure within his powers for extensions unless the return
laid down in paragraph 398 is guaranteed.
Additional expenditure for connecting up consumers shown originally as prospects
in a sanctioned scheme and for which funds were originally provided should not be incurred
unless it can be shown that the original estimate was under-spent to that or a greater extent.
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It should be definitely stated while communicating copies of sanctions, that the

estimates sanctioned are not supplemental to those already approved by Board. In order to
determine whether an estimate is to be treated as supplemental or not, the following
instructions are issued :Where an unanticipated load is secured within the area of sanctioned scheme that
load should be connected up provided the original estimate is not exceeded. In that case it
will be treated as an extra connection.
407. EXTENSION ESTIMATES - FORECAST OF LOAD - CHANGES .
In extension
estimates forecast of load and revenue is based on the prospective consumers.
During actual executions, however, certain load may drop out due to various reasons
thereby rendering the scheme as put up un-remunerative.
In these cases it is not necessary to. revise the estimate for extension to render it
remunerative on paper. The scheme should be watched carefully, addit ional loads served
by existing lines added and if necessary extra lines constructed from the savings.
Cases of default are bound to occur and it is unnecessary to revise the estimate after
such default, provided additional load is obtained for deficiency. The responsibility for the
scheme thus rests with the officers of origin.
408.

(A) Time schedule for extending supply to HT services;

The following time schedule for extending supply to HT industrial services is

prescribed:
1. Proposal for issuing feasibility - cum - load approval
in full shape, along with estimate, from date of receipt
of HT application from the consumer

2 weeks

2. Approval for issuing feasibility - cum - load

approval to the consumer

2 weeks

3. Sanction of estimate
a) Costing less than Rs.15 lakhs by CE/SE
b) Costing above Rs. 15 lakhs by Board

1 week
2 weeks

4. Issue of work orders, after receipt of 100% SLC

and fulfillment of other formalities

1 week

5. Execution of works
a) With less than 10 km 33/11 KV line
b) Above 10 km 33/11 KV line
c) 132 KV line
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8 weeks
16 weeks
24 weeks

6. Proposal for issuing release order after execution of

works, collection of SD, CEIG approval and fulfillment
of other formalities

1 week

7. Release order approvals

a) By Zonal Chief Engineer

1 week

b) By Board

2 weeks

8. Release of service
409.

Immediate

Time Schedule for extending supply to LT industries.

The Following time schedule for extending supply to L.T. industries up to 70 KVA is
prescribed.
1. Acknowledgment of application

1 week

2. Sanction of estimates

8 weeks from the date

of application

3. Issue of work order

4 weeks from the date

of payment of S.L.
Charges

4.

6 weeks after immediate

issue of work order

Releasing of service

MAINTENANCE ESTIMATES .

410. The annual maintenance estimates should be prepared by each division and the
Divisional Engineers are responsible to see that they are submitted to the Superintending
Engineer in January of each year, the estimate covering the coming financial year. Working
estimates with details for the provision under each operating and maintenance account as in
the abstract should be enclosed. Major portion of the expenditure under operation and
maintenance falls under :1) Charges on account of wages of permanent maintenance men called 'O&M
establishment' for the system.
2) Consumable materials required for and drawn half- yearlyvide paragraph
370 such as transformer oil, waste, etc., for maintenance of plant or other
materials for buildings and other works.
The powers of Superintending Engineers, Divisional Engineers in regard to
maintenance works are given in the Appendix I. The estimate for operation and
maintenance of the system requires the sanction of the Chief Engineer.
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Detailed estimates for these should be given for sanction and then allocated to the
operation and maintenance accounts in the working estimates. All the lines and equipment
should be arranged to be thoroughly examined with a view to estimate the repairs as
accurately as possible and at the same time, strictest economy should be exercised in
keeping down the maintenance costs.
411. The divisional estimates should be scrutinised in the Technical Section of the Circle
Office, compared with the last year's expenditure and completed with reference to items
adjustable in the circle office directly. The estimate should then be put up through the
Senior Accounts Officer to the Superintending Engineer for final approval and submission
to the Chief Engineer for sanction. The estimate should be submitted not later than 10th
March.
NOTE:(1) Provision for the payment of the Municipal or other taxes on
departmental buildings should be made in the estimates for working expenses in the Circle
Office.
(2) If the cost of ordinary annual repairs, excluding municipal taxes, to a
building (residential, or non-residential) is less than Rs. 1,000/-, the Superintending
Engineer may prescribe,, subject to revision from time to time, a lump sum limited to
Rs.1,000/- (plus the amount of municipal taxes if any payable by Board) to cover the cost
of ordinary annual repairs, and within this account, expenditure will be permissible year
after year without any detailed estimate being prepared. In the case of residential buildings,
the amounts of the lump sum estimates should be subject to a maximum of 1 1/2 per cent
on the capital cost. Theses lump-sum estimates may be considered as working estimates to
the estimate for the operation and maintenance of the whole system. The work order
issued for repairs to a building should be for the amount of the lump-sum estimate for it. If
the lump-sum estimates are go ing to be exceeded in any particular year, a detailed estimate
should be prepared and sanction obtained.
(3) In the case of work, for the renewal of which any specific period of time has
been fixed, the estimate for its repair should show the date when such item of work was last
executed.
412. Should any extensive repairs, not coming within the scope of annual maintenance,
be required, special repair estimates should be submitted and got sanctioned for execution.
The-special repair estimates do not lapse at the end of the official year, like the operation
and maintenance estimates, but they should be framed only for such amounts as can be
spent within the year, so that incomplete works may not be carried to the next financial
year, these estimates should not be submitted piece meal and requires the sanction of the
Chief Engineer.
413. Renewals and replacements chargeable to Repairs and maintenance account should
not be included in the operation and maintenance estimates. Separate estimates Should be
submitted by the Divisional Engineers for such works. The following particulars should be
furnished where required :- 341 -

(1)

Approximate period during which the material now proposed to be replaced

was in service.

(2)

Normal or guaranteed life of the material.

(3)

Reasons for their deterioration earlier than the expected time.

(4)

Whether the material to be replaced could be used elsewhere, and if so, the
approximate value that could be assigned thereto.

(5)

The latest date by which the replacement is considered necessary.

414. Similarly, the Divisional Engineers should arrange to submit estimates for tools and
plant chargeable to working expenses by the 15th of January of each year. The estimates
should be classified under tools, furniture, instruments testing equipment, etc., and should
provide for the minimum. The estimate should be for each section and a column should be
provided to show the, existing number of the tools of the kind required and their
distribution. In the remarks column the necessity for the additions required should be
stated, and they should not include for probable replacements, unless they are actually
survey-reported. The Divisional Engineers are personally responsible to see that the tools
and plant in their divisions are the bearest minimum required and economically distributed
and used and that no idle stock is kept.
415. In the estimates for works chargeable to capital, provision should be made for
charges as detailed below :(1)
(2)
(3)

Works (including surveys and special tools and plant)

Establishment (including leave allowances).
Tools and plant (ordinary).

Capitalisation of abatement of land revenue on area occupied by works calculated at

twenty years purchase.
Provision for audit charges calculated at one per cent on the estimated works
outlay.
In the case of large constructio n works to be executed by staff to be specially
engaged for the construction, the provision for establishment including leave allowances
and pensionary charges and for tools and plant (ordinary) will be estimated in each case
according to the nature of the work involved. In the case of small construction works to be
executed by the operation staff of a system, provision for establishment and tools and plant
charges will be made adopting the percentages prescribed for actual adjustment of these
charges vide paragraph 402.
NOTE.- (a) In the case of large projects for which special establishments are
employed and charged to the projects, the rate of pensionary charges should be calculated
at 14 per cent on the total salary and leave allowances of the pensionable establishment
employed on the project, and
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(b) In the case of small projects or open capital works carried out by the regular
staff of the Department, and which are in consequence debited with the percentage charge
for establishment, the rate of pensionary charges, should, for purposes of both accounts and
estimates be calculated at 8.2 per cent of the gross establishment charges.
416. The estimates should be prepared in the Departmental form in such a way that
detailed accounting against the Departmental Account numbers and the construction
operating accounts is facilitated. The abstract should be made up of the individual details of
the estimate.
417. ESTIMATES -CONFIDENTIAL. Estimates and the amounts of sanctions are strictly
confidential and it is forbidden to communicate them any contract or, piece worker or
tender.
418. CURRENCY OF SANCTION . The approval or sanction to an estimate for any public
work, other than unusual repairs will cease to operate after the period shown in the table
below from the date upon which it was accorded.
Amount of estimate

..

Period of currency

(1) Annual repairs estimates

..

Financial year

(2) Estimates upto Rs. 10,000

..

One year

(3) Estimates upto 1 lakh

.,

Two years

(4) Above 1 lakh to 3 lakhs

..

Three years

(5) Above 3 lakhs

..

Period to be fixed at the time they

are sanctioned.

At the end of the period fixed, the estimates should be regarded as lapsed and any
outlay incurred thereon should be regularised by renewal of sanction or a fresh estimate.
The sanction to' an' ordinary operation and maintenance estima'te lapses on the last
day of the official year. If, however, inconvenience would arise, in any exceptional case,
from the stoppage of the work on the last date of the year, the repairs may be carried on to
completion, the expenditure after that date being treated as expenditure against a fresh
operation and maintenance estimate for the next year.
Supplemental and revised estimates and completion report.
419. SUPPLEMENTARY ESTIMATES . Any development of a project, necessary while a
work is in progress, which is not fairly contingent on the proper execution of the work as
first sanctioned, must be covered. by a supplementary estimate, accompanied by a full
report of fee circumstances which render it necessary.
The application for
sanction
to a supplementary estimate should show the amount of the original
estimate and the total amount including the supplementary estimate for which sanction
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is sought and also of the supplementary estimates if any sanctioned previously.

420. REVISED ESTIMATES . A revised estimate must be submitted when the sanctioned
estimate is likely to be exceeded, by more than five per cent for any cause whatever, or
when material developments or deviations have necessitated revised administrative
approval. It must be accompanied by a report showing the progress made to date and
explaining fully the cause of the revision. The revised estimate need not contain details of
items which are not altered, but merely a note to that effect; but the altered items should be
shown in a comparative statement. It is the duty of the Divisional Engineer to see that a
revised estimate is prepared and disposed of immediately when the necessity arises. If
however, excesses occur at such an advanced period in the construction of a work as to
render the submission of a revised estimate purposeless, the excesses if beyond the power
of the Superintending Engineer to pass must be explained in a completion report.
421. The following may be taken as instances of what may be considered as material
altera tion in a sanctioned estimate :(a) Any change in the alignment likely to affect the length of the line.
(b) Any alteration in the type of machinery, buildings or other important materials.
(c) Inclusion of important and costly items not provided for in the original
estimate.
Whenever there arises necessity for the revision of a sanctioned estimate a detailea 1
comparative statement showing the sanctioned and revised amounts, etc., with explanation
in the remarks column for all excesses or savings under each Departmental account number
should accompany the detailed estimate.
Excesses over estimates should be strictly avoided and revised estimates should be
prepared as soon as it is perceived that the sanctioned estimate is likely to be exceeded by
more than 5 per cent.
422. COMPLETION REPORT. A completion report should be prepared when on completion
of a work, the actual expenditure on it is in excess of the sanctioned estimate by an amount
greater than that which the Superintending Engineer is empowered to pass. It should be
forwarded to the Chief Engineer by the Superintending Engineer after verification and
scrutiny of the figures by the Accounts Branch. The Chief Engineer will pass orders on it if
he is empowered to pass the excess ; otherwise he will submit it to Board for orders.
423. When the construction estimate of a project is closed, a completion report comprising
the following documents should be submitted to Board within twelve months or such
earlier period as the Chief Engineer may prescribe :A statement (Schedule A) showing, by main heads and sub - heads of the capital
account, the actual expenditure on works completed up to the date of the closure of the
construction estimates.

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A statement (Schedule B) of works which are within the scope of the sanctioned
estimate and of which detailed estimates have been prepared and sanctioned by competent
authority, but which were incomplete or had not been begun on the date of the closure of
the construction estimate.
A statement (Schedule C) of works sanctioned between the date of closing of the
construction estimate and the time of submitting completion report.
A statement (Schedule D) of works for which no estimates have been sanctioned
upto the date of the submission of the completion report, but the probable expenditure on
which can be foreseen and which are necessary to complete the project.
A statement (Schedule E) compiled as a combination of statements A, B. C and D
showing revised forecast of expenditure. This statement should also show, for purposes of
comparison, the sanctioned estimate by main heads and sub-heads of the capital account.
A report of the works executed up to the time of closure of the construction
estimate. This report will discuss the financial results already attained and expected in the
future and the general prospects of the project and should be accompanied by forecast
financial statements based on schedule E above, i.e., on the total anticipated ultimate
expenditure on the project.
An index map showing the transmission line and distributaries as completed.
For completion report of a project to be prepared the following process should have
been completed.
1.

There should be an administrative sanction for the project.

Based on the Administrative sanction Technical Sanction to the estimate should
have been obtained.

3.

Working estimate should have been sanctioned and the works executed in
accordance with these working estimates to lump sum provision.

4.

Work orders issued against these working estimates for each year of operation of
the estimate should have been properly closed with the certificates of check
measurements for the completed works and the certificate of proper utilization of
the materials drawn indicating the devolution of materials found surplus to stores.

5.

Posting of F.CLs.up to date.

6.

Preparation of completion reports for each working estimate, their acceptance being
by the SE himself in all cases where are no excesses over 5% the excess could have
been passed by Chief Engineer or other competent authority depending on the
percentage of excesses.

7.

Liquidation of all suspense balances by clearance and by disposal of all stores

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8.

Disposal of all surplus stores either by diversion to other projects or by Public

Auction etc.

9.

For all obsolete stock, orders of the competent authority for write off of losses on
stock to be obtained. In other words, the suspense balances of stock should
become 'NIL.

10.

Examination of all the liabilities on all contracts and their clearance.

11.

Preparation of Financial completion reports and schedules -A' to 'E' as per para 423
of APSEB Manual Vol I.

12.

Preparation of Technical completion report which should indicate

(a)

Special Technical features of the project.

(b)

Period and progress of Execution, difficulties encountered and how they were
over come.

(c)

The foreign contracts with full details with reference to the percentage of
Foreign Exchange involved in the cost of the project.

(d)

Physical inventory with full description of each Plant and Machinery.

(e)

Spares and stand-bys kept in reserve as also a list of all Tools & Plant.

(f)

A copy of each blue print with a certificate on each blue print by the officers
in- charge of execution that the work covered by the blue print has been
executed in accordance with the blue print, without deviation, and if there are
deviations explain the deviation and quote authority.

(g)

Indicate the name of the officers in-charge of the works, their incumbency
giving reference to the board items of work they attended to similar details in
respect of foreign erectors, if any engaged. All the above details will be
necessary to prepare a completion report in a presentable form.

424. OFFICE OF RECORD OF ESTIMATE: Estimates other than those sanctioned by the
Chief Engineer should be recorded in the Commercial Section of the system while
those sanctioned by the Chief Engineer will be recorded in the Office of concerned officers.
425. Copies of all sanctioned estimates together with relevant correspondence should be
communicated to the Circle Office as and when the correspondence takes place for financial
and accounting purposes.
426. A list of all estimates sanctioned by the Superintending Engineer and his subordinate
officers shall be sent to the R.I.A.O. from the Circle Office. This list may exclude all petty
works. A similar list of estimates sanctioned by the Chief Engineer shall be communicated
to the R.I.A.O. monthly from the Chief Engineer's office.
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C. TENDER AND CONTRACTS.

427. The works executed by the Board are carried out by one of the under-mentioned
methods :1.

The special contracts for electrical plant, machinery and manufactured equipment.
This may be either for supply at site or delivery at site including erection of the
plant and equipment. The details are set forth clearly in form of specification, and
tender notice and agreements and contracts are accepted by the engineers of the
Board.

2.

By piece - work in the case of small works and by lump sum contract systems as
detailed in APDSS in the case of larger ones.

3.

By Chit agreement in case of small works of urgent nature.

4.

The piece work system is adopted for minor Civil Engineering works and electrical
line erection works, such as transport, earth work, painting, erection of poles, fixing
of cross arms, insulators etc. while the lump sum contract is adopted in the case of
larger civil or electrical works. This method is further adopted in all cases in which
method it is not suitable.

428. ISSUE OF MATERIALS TO WORKS . Where it is decided to issue materials to works, in

the interest of the work or with the object of utilising existing stock of materials, a
description of every such material and the rate and place at which it will be supplied should
be specified in the notice calling for the tenders and also in the schedule forming part of the
agreement. The contractor should be held responsible for obtaining from Board all such
materials required for the work by deduction from his bills, at the rates specified, regardless
of fluctuations in the market or in the stock issue rates. In cases where value of materials
issued to the contractor or piece- worker is not covered by the work done by him, it is
important that Board should be secured from any possible loss resulting from rates or any
failure on the part of the contractor or piece-worker.
429. The contract documents relating to works executed under method (ii)
include :(1) CONTRACT DOCUMENTS. A complete set of drawings showing the general
dimensions, sketches of the proposed work and so far as necessary, details of the various
parts.
(2) A complete specification of the work to be done and of the materials to be
used.
(3) A schedule of the quantities of the various descriptions of the work with the
prices itemised and delivery and completion periods.
(4) A set of conditions of contract' to amplify, as necessary, the preliminary and
other specifications.
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(5) A schedule of detailed prices of tools, spares and spare parts.

(6) Relevant correspondence.
NOTE: (1) Alterations in quantities and rates for items not included in the original
schedules to the contract should be approved specifically by the Chief Engineer or the
accepting authority. It is usual, however, for the Executive Engineer, Electrical and
Mechanical Division, to communicate such authorisation on behalf of the Chief Engineer
and this may be accepted in audit.
(2) The deviations from the original contract should be covered only by prior
sanction and post facto sanctions should be, for special recorded reasons only. The
authorisation for extras and rates are generally by specific acceptance letters and
supplemental agreements are not necessary. But instead of their being sought and issued
piece- meal, efforts should be made to obtain consolidated authorisation-say every quarter.
This will facilitate filing in contracts and checking payments.
(3) Payment on delivery at site should normally be provided for, in contracts, only
for large and heavy items like poles, conductors, transformers. Sundry items like joints, tie
wire are to be paid for along with erected items.
(4) Lump-sum tenders or tenders per mile of erected line should not be called for
as they did not prove a success.
(5) (a) The contracts should stipulate prices at site inclusive of customs duty as
separate provision for payment of customs duty on production of vouchers caused needless
correspondence and delays in admitting the claims.
(b) Contracts should generally be on accepted rates for quantities of materials or
work done but the two should not be mixed together. Payment separately for all materials
which have itemised prices and payment for erection charges of structures, etc., separately
should be provided for in contracts.
(c) Contracts should be so arranged that the bills can be paid in sections in parallel
with the estimates to enable postings being made by Account numbers and check between
estimates and expenditure being maintained in the Accounts Office.
430. The terms of a contract must be precise and definite and there must be no room, for
ambiguity or misconstruction therein. No contract involving an uncertain or indefinite
liability or any condition of an unusual character should be entered into without the
previous consent of the competent financial authority.
431. If the contract even when it is within the powers of acceptance of the Divisional
Engineer is to be of a very special nature, he should, before inviting tenders publicly, submit
the contract documents to the Superintending Engineer for approval or remarks together
with a copy of the proposed advertisement for tenders and the form in which the tenders
are to, be submitted. The Superintending Engineer should similarly sub mit the contract
documents to the Chief Engineer if the contract is to be of a very special nature.
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NOTE: (1) Contracts should, where possible, be executed on one or other of the
standard forms, but they may be modified to suit the requirements of any particular case, or
for works of great magnitude, after consultation with the legal advisers of the Board. In
cases where it is considered that none of the standard forms can be used even with suitable
modifications, the contracts should be got prepared specially by the Board Legal Advisers.
(2) Engineers and their subordinates are responsible that the terms of contracts are
strictly enforced and that-no act is done tending to nullify or vitiate a contract. This shall be
specially watched for in the Circle Office/Divisional Office when making payments.
(3) All agreements entered into with the Board by Contractors for the execution of
works are exempt from stamp duty.
432. (1) TENDERS. Tenders, which should always be sealed, should invariably be invited in
the most open and public manner possible, whether by advertisement in the local
newspapers or by notice in English and the language of the area posted in public places, and
tenderers should have free access to the contract documents. The notice should in all cases
state :(i) When and where the contract documents can be seen and the blank forms of
tender can be obtained and also the amount to be paid for sets of plans of other tender
documents.
(ii) When and where tenders are to be submitted and are to be opened. When the
time of submission of tenders is extended, due publicity should be given to the extension of
the time allowed.
(iii) The amount of earnest money to accompany the tender and the amount and
nature of the security deposit required in the case of the accepted tender:- In the case of
lump-sum contracts, the amount of earnest money and that of the additional security ; in the
case of piece-work contracts the amount of earnest money should each be 2 1/2 per cent of
the sanctioned estimate figure normally when the contract is for all the items of work
included in the estimate 2 1/2 per cent of the estimated amount of the contract is only for
part of the work included in the estimate and this rule may be relaxed by the accepting
authority the reasons being reco rded ; and
(iv) With whom, or what authority, the acceptance of the contract will rest.
(2) Authority should always be reserved to reject any, or all of the tenders so
received without the assignment of a reason, and this should be expressly stated in the
advertisement.
(i) In the case of works to be given on contract based on lump-sum tender, as
defined in the Andhra Pradesh Standard Specifications, the forms of tender notice and
tender standardised as Public Works Department forms Nos. V-53 (a) and (b)] should be
used with such modification:! as any particular work may require.
(ii) No tender should be accepted from any person directly or indirectly connected
with the Board service.
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(iii) The Officer competent to accept a tender or any other Officer deputed by him
should open the tenders in the presence of the tenderers or their authorised agents who may
choose to be present at the time. The Officer opening the tenders should also initial all
corrections in the tender which have been initiated by the tenderer. If there are corrections
in the tender unattested by the tenderer a note of such corrections should be made on the
tender itself when it is opened. The Officer opening the tender should note of the total
number of tenders opened by him and verify therewith the number in the comparative
statement of tenders.
(iv) The deposits and security should be pledged in favour of the Accounts Officer
(Expr.) of the Circle or Divisional Engineer office as the case may be.
(v) . Tenders should be invariably be ca lled for where the amount involved in a
particular contract is Rs.2500/- or more when the amount involved is less than Rs.2500/the Assistant Divisional Engineers may call for tenders or not at his discretion. Paper
publication of tender notices for works/supplies of materials etc. costing less than Rs.5
lakhs is not necessary and registration of the vendors/contractors at circle, division and
mandal level shall be made. Enquiries shall be sent to registered vendors/contractors only.

(vi) The rule in (V) above applies for contracts for execution of works including
supply of materials for such works by the contractors themselves but not to contracts
involving only supply of materials and in the case of supply of materials and tools and plant,
refer the A.P.S.E.B. material management manual.
(vii) As a rule,- no tender for the execution of works of any description should be v
received unless accompanied by a Demand Draft for earnest money to the extent which has
been notified as necessary in the tender notice. The earnest money is the guarantee of the
tenderer to deposit the requisite security and to enter into the required agreement on
intimation of the acceptance of his tender.
(viii) In selecting the tender to be accepted the financial status of the tenderers,
their capability, the security offered by them or the record of the execution of any works,
previously should be taken into consideration. Other conditions being equal, the lowest
tender should be accepted. While this procedure should as a rule be observed in the case of
Civil Works, the acceptance of the lowest tender on a price basis only in the case of tenders
for electrical and mechanical stores and equipment may not always be safe. If the best
value is to be obtained then the lowest tender should be accepted provided that all other
things are equal. Due regard must therefore be given to the following criteria in addition to
the tendered price, Efficiency, running cost, durability of materials, reliability of guarantees,
necessity for repairs and attention, saving in spare parts due to standardisation, suitability
for the purpose in view and technical qualifications and financial standing of the contractor.
(ix) In cases where a tender other than the lowest tender is accepted, a confidential
record should be kept of the reasons for doing so. This confidential record should be
shown to the Inspecting Officer of the Audit Department if required. Inspecting Audit
Officers wishing to make comments on the confidential records shown to them should write
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estimate has been technically sanctioned and funds have been arranged for or are
available/collected as per the rates prescribed by the Board vide Annexure-P.
NOTE:-

Orders conveying administrative approval or technical sanction or

communicating budget provision shall not be taken as authority for commencing the work
without the work order. Such orders are communicated on the implied understanding that
before any expenditure is incurred, work orders shall be obtained.
(2) Exceptional cases of real emergency where works are to be started without the
issue of work order (i.e., sanction of estimate and provision of funds) shall be immediately
reported and explained to the authority competent to accord technical sanction and
authorise provision of funds. That competent authority may authorise the commencement
of work, but even in this case, the authority should communicate a copy of such orders to
the Circle Office, intimating also the amount involved. A provisional work order will then
be issued on this authority immediately.
(3) The Officer giving such authorisation will be personally responsible to see that
the estimate is sanctioned at the earliest opportunity but not later than a month.
NOTE:- The Senior Accounts Officer or Divisional Engineer as the case may be
will be responsible for reporting all work orders issued without sanctioned estimates and
pending for more than a month to the Chief Engineer Financial Advisor &Chief Controller
of Accounts in a monthly return. There will be no hesitation on the part of Chief Engineer
in enforcing disciplinary action against any officer - administrative or executive - who may
fail, or delay to comply with these orders.
436. Ordinarily no work executed by methods (1) and (2) described in paragraph 427
should be started without a formal agreement or contract sanctioned by a competent
authority except in the case of petty works and repairs, the estimated cost of which is Rs.
1,000 or less. Even in the excepted cases, there should be some written understanding
though not in the prescribed form, specifying prices and rates.
NOTE:- (1) If in the case of work to be executed on the contract system the
circumstances are so emergent that it is impossible to enter into a formal contract or
agreement, the officer on the spot who starts the work should enter into piece-work
agreement at least in the first instance, as the agreement in this form can be terminated at
the convenience of the Department. When the circumstances are so emergent that even a
piecework agreement cannot be signed, it will be sufficient to have a written order for the
work signed both the pieceworker and the officer on the spot.
(2) The written understanding or chit agreement should be strictly confined to petty
works. Works involving high standard of execution and the conditions in the standard
agreements should invariably be taken in one of the forms of standard agreement applicable
to the case. The rates should be supported by data sheets, which should clearly show the
rate for materials, the distance of transport, carriage charges, labour rates prevailing etc.
The approximate value of work to be done should be furnished in the agreement.
- 352 -

ANNEXURE P
Service Line charges and Development for new services and/or Additional load on the existing services.
Tariff
Category

Catego ry of Service

Development Charges

H.T.

H.T. Services

Rs.1,500 per KVA or part thereof,

Service Line charges

11KV Line

--Rs.1,06,800 per KM

a) UG Cable extensions

--Estimated Cost

b) LT OH Line

-- As per Data-I below

Of the Contracted Demand

LT-I

Domestic Services
i) Upto 250 Watts

A) For SC/ST Rs.100/-

Contracted Load

B) For others Rs. 300/-

ii) Upto 251 Watts to

Rs. 1,000 per service

1000 Watts
iii) Above 1000 Watts

Rs.1,000 + Rs. 1,000 per KW or

part thereof of Contracted Load.

LT-II
LT-III

Non-Domestic/
Commercial Services
Industrial Services

Rs.2,000 per KW or part thereof

of Contracted Load
Rs.1,500 per HP or part thereof of

a) UG Cable extensions
b) LT OH Line
a) UG Cable extensions

--Estimated Cost
-- As per Data-I below
-- Estimated Cost

LT-IV

Cottage Industries

Contracted Load
Rs.1,500 per HP or part thereof of

b) LT OH Line
a) UG Cable extensions

-- As per Data I
-- Estimated Cost

Contracted Load

b) LT OH Line

-- As per Data-I below

LT-VI

Local bodies
Rs. 1,000 per KW or part thereof of

a) UG Cable extensions

-- Estimated Cost

The Connected Load

b) LT OH Lines

-- As per Data-I below

A) Public Lighting
B) Protected water supply
Schemes
i) Major and Minor
Panchayats
ii) Municipalities and
Corporations

Rs. 1,000 per HP or part thereof of

the connected load
Rs 1,500 per HP or part thereof of
- 353 -

LT-VII

General Purposes

MULTISTORJED
DOMESTIC
AND
COMMERCIAL COMPLEXES, NEW
HOUSING
COLONIES
OF
URBAN
DEVELOPMENT AUTHORITIES ETC.

Rs.2,000 per KW or part thereof a) UG Cable extensions

of Connected Load.
b) LT OH Line

Estimated Cost
As per Data -I below

Rs. 1,000 per KW of contracted a) UG Cable extensions

b) LT OH Line
load for Domestic Complex.

Estimated Cost
As per Data-I below

Rs.2,000 per KW of connected

load for Commercial Complex.
DATA-I
LT -Single Phase, Two wire
lines

NOTE:
Rs. 63,650/KM

1.The cost of First 100' of line shall be deducted from the cost of service line
extension for collection of the service line charges.

LT-Single Phase, Three wire Rs. 80,900/KM

lines

2. In respect of Board's equipment installed in consumer premises like, D.P.

Structures, Switchgear, Distribution Panels, Breakers, MCCB, Ring Main units and
any other special equipment the entire estimated cost of this equipment shall be
collected from the consumer.

LT-three Phase, Four wire lines

3. For alternation of existing lines, and/or involving special structures like 4-Pole
Structures, River Crossing, Railway Crossings, Telephone Crossing etc. The
entire cost shall be collected from the consumer.

LT-Three phase, Five wire lines

Rs. 99,330/KM

Rs.l,16,400/KM

4. Wherever 11KV line is involved for release of LT Service, the service line
charges applicable for 11 KV line shall also be collected from the consumer.
5. Where any applicant withdraws his requisition before the Board takes up the works
of erection of Service Line, the Board may refund the amount of Service Line charge
paid by him after deducting 10% of the cost of the sanctioned scheme towards
Establishment & General charges. No interest is payable on the amounts so refunded.
6. Where any applicant withdraws his requisition before the Board takes up the
works of the sanctioned scheme or before release of supply where no capital
works are involved in the scheme, the Board may refund the development
charges paid by him without any interest. However, where the Service Line
charge amount is not sufficient to cover the 10% of cost of the sanctioned
scheme, mentioned in Clause-7 above, the balance amount of 10% of the cost of the
sanctioned scheme shall be deducted from the development charge amount paid by
him.

- 354 -

The signature of the contractor should be taken on all pages of the agreement and
witnessed.
Commencement of work in anticipation of detailed estimates of a complete project.
437. (i) In exceptional cases where it is desirable to begin work on a project which has
been administratively approved, before the detailed estimate for the whole project has been
prepared, it is permissible for the authority competent to sanction the final technical
estimate as a whole, to accord sanction to detailed estimates for component parts of the
project, subject to the following conditions :(1) For each such work or component part there must be a fully prepared detailed
estimate and > in the administrative approval as a whole, there must be a clear and specific
amount corresponding to the work or component part in question.
(2) The amount of the detailed estimate must not exceed the amount included in
the administrative approval by more than 10 per cent.
(3) The sanctioning authority must be satisfied, before according sanction, that the
amount of the technical .sanction for the whole project is not likeJy to exceed the amount of
the administrative approval and that the work or component part in question can be
appropriately commenced without affecting, or being affected by any other part of the
project, financially or otherwise.
(ii) To obviate delay in commencing work on a detailed estimate for a complete
project which has been prepared and submitted for technical sanction ; but which requires
minor amendments in the design or estimate, the sanctioning authority should adopt one or
other of the following courses :(1) Amend the design or estimate in his own office and sanction it; or
(2) Sanction the parts of the estimate which are approved, subject to the
conditions, (2) and (3) Specified in paragraph 437 (i) and call for amended detailed
estimates for the other portions of the project.
(3) In communicating the sanctions to parts of projects accorded as above the
sanctioning authority should also intimate to the Audit Officer the amount administratively
approved for the whole project.
Scope of sanction.
438. (1) The sanction to an estimate must on allocations be looked upon as strictly limited
to the precise objects for which estimate was intended to provide. Accordingly any
anticipated or actual savings on a sanctioned estimate for a definite work should not,
without special authority, be applied to carry out additional work not contemplated in the
original project or fairly contingent on its actual execution.

- 355 -

(2) Savings due to the abandonment of a substantial section of any project

sanctioned by any authority, are not to be considered as available for work on other
sections without the further sanction of that authority.
(3) A substantial section of a project shall be considered to have been abandoned, if
the estimated cost of works in such section is not less than 5 per cent of the total
sanctioned cost of the project, excluding the estimated cost of the head works and
generating stations as originally approved.
(4) The Senior Accounts Officer is responsible that in cases where a substantial
section of a project sanctioned by higher authority has been abandoned, even though
provisionally, the aggregate assumed cost of the works included in that section is intimated
to the Audit Officer for exclusion from the total sanctioned estimate of the project.
Miscellaneous rules for execution of works.
439. PRECAUTIONS FOR PUBLIC SAFETY: In the execution of works, every care should be
taken that the safety and the convenience of the public are duly attended to and that all
operations are carried out in such a manner as to interfere as little as possible with the
traffic or ordinary pursuits of the people. Temporary roads, bridges, lights and barriers
should, when necessary, be provided.
440. The provisions, of the Indian Electricity Act and the rules made there under
prescribing several conditions and rules in the interest of the welfare and safety of the
public will apply to the APSEB also. It is the duty of the local supervising Officers to see
that these stipulations are complied with as it is not possible to check the points from the
drawings.
441.. TEMPORARY ACCOMMODATION. Any reasonable outlay on temporary accommodation
for work people and for entertaining temporary establishment for the purpose of security,
sanitation, or temporary hospitals, may be authorised by the Superintending Engineers as
part of the outlay on works.
442. No religious edifice should be destroyed or injured in the execution of works without
the full and free consent of the persons interested in it, nor without the concurrence of the
principal civil or political authority on the spot, unless under the orders of Government.
NOTE. (1) Special precautions should be taken to safeguard the property of the
Department from theft or other losses, for e.g., when drawing lines, all conductors left on
or near the ground should be under surveillance day and night. Other conductors not
tensioned and bound should be coiled and well bound to the pole top. The pole top should
be made unclimable with simple barbed wire entanglement, noise making instruments, such
as bells, tin cans, old iron, etc., which should be suspended from the coil of the conductor.
Work should be so arranged each day that costly materials are not left on the spot.

(2) Under section 17 of the Electricity Act, 48 hours notice should be given for
services lines and ten days notice in writing to the Telegraph Authority before any electric
line is placed within ten yards of any part of a telegraph line. This should be done even
- 356 -

before routing of the line. The Assistant Divisional Engineers in charge of execution should
see that the statutory requirements are compiled with in good time.
443. INTERRUPTION TO WORKS . All interruptions of large works in progress should be
immediately reported by the Superintending Engineer to the Chief Engineer, the causes and
probable duration of such interruptions being given.
444. All cases of accidents either to plant or injury to persons or loss of life should
immediately be reported with a final report giving complete details of accident and the
approximate loss sustained as soon as the event has been thoroughly investigated. The
responsibility for such accidents should be clearly given in the reports. Similarly, all cases
of theft or loss, by any cause, whatsoever should be immediately reported. The Divisional
Engineer is responsible to send these reports to the Superintending Engineer.
445.. ALTERATIONS IN DESIGN DURING CONSTRUCTIONS. Where important structural
alterations are contemplated, though not necessarily involving an increased outlay orders of
the original sanctioning authority should be obtained. A revised estimate should be
submitted for technical sanction, should the alterations involve any substantial change in the
cost of the work.
446. The Superintending Engineer is permitted to deviate over distributors only depending
on the field conditions. Any alteration to substations and feeders should be considered to
be an important alteration and should have the previous approval of the Chief Engineer.
E -COMPENSATIONS
(i) Land Acquisition.

447. COMPENSATION FOR ACQUISITION OF LAND : (1) The Chief Engineers are authorized
for acquisition of land required for construction of 33/11 KV sub-stations (including
auxiliaries offices) subject to the following conditions;
i)

The extent of land to be acquired should not exceed one acre.

ii)

The value of the land should not be more than the rate noted in the
basic valuation register as certified by the Revenue Authorities.

iii)

The transaction should not cost more than Rs.20,000/-.

iv)

Sale deed obtained by the land owner or the document through which
the property vested in him who offers sale of the land by the private
negotiations is to be obtained.

v)

Extracts from Adangal 10(1) Account and fair Adangal/permanent

A register in case of Andhra area and extracts from pahani patrik and
chewrasta in respect of Telegana are to be obtained and verified.

- 357 -

vi)

Clearance from land reforms and urban ceiling authorities in the case of big
land holders is to be obtained.

vii)

No encumbrance certificate issued by the sub -registrar is to be obtained and

verified.

2.

The Chief Engineers are also delegated similar powers for acquisition of land by
mutual negotiations in respect of the land to be acquired from the state owned
public enterprises and payment of compensation in respect of the land acquired
through the revenue department under the provision of the land acquisition act.

3.

I) The sale deed in the prescribed form should be got registered in local subregistrar office.

(2) In cases of urgency acquisition should be made under section 17 of the Act,
possession is then obtainable fifteen days after publication of notice under section 9 (1) of
the Land Acquisition Act When possession has once been taken, under section 16 or 17 of
the Act, Government cannot withdraw from its acquisition ; therefore, when the claim is
largely in excess of the award, possession should not be taken without a reference to the
authority sanctioning the work.
448. When sanction to ah estimate has been obtained and when the draft notification under
section 4(1) of the Land Acquisition Act to has been published, the Divisional Engineer
should make over the master to the Revenue Divisional Officer who will take the necessary
steps for the acquisition and transfer of the land, subject to the instructions which he may
receive from the Revenue authorities to whom he is subordinate. These instructions
provide that if the estimate originally framed and sanctioned is likely, when the land comes
to be acquired, to be materially exceeded, the Revenue Officer making the award should
give sufficient notice to the officer of the Electricity Board and should take into
consideration any representation which such officer may make, whether it is made orally or
by letter. More especially he should before making the award, allow such an officer, an
opportunity of appearing in person or by agent and of producing evidence as to the value of
the land. When such a reference is made, the Divisional Engineer should, if it is found
impossible to obtain the land without materially exceeding the estimate, or to obtain some
other plot of land in lieu of that originally proposed, submit a revised estimate for sanction.
When possession has once been taken under section 16 or 17of the Act, Government
cannot withdraw from the acquisition of land. In cases, therefore, where the amount
claimed in pursuance of a notice under the Act is largely in excess of the amount
subsequently awarded bj the Collector, and the acquisition of the land is not absolutely
necessary, possession shdiuld not be taken without a refe rence to the authority, sanctioning
the work until the time within which an application for a reference to the Court must be
made under section 18 of the Act has elapsed without such application being made.
NOTE.- The arrangements between the officers of the Board and the Revenue
officers to determine as to which land should be taken up should, where practicable, be
made without divulging the intentions of the Board, in order to prevent the prices being put
up and to render private bargaining possible.
- 358 -

449. After the preliminary arrangements described in the preceding paragraphs have been
duly carried out, the land will be taken up under the Act either by the Collector or by a
special officer placed at the, disposal of the Electricity Board and invested wit h the
powers of a Collector under the Act. The procedure in the two cases is described in the
Andhra Pradesh Financial and Account Code, Volume II - Appendix X.
NOTE:- (1) All copies of correspondence regarding land acquisition should be
sent to the Superintending Engineer of the Circle by the Divisional Engineers.
(2) Payment of award may be made in cash to the Revenue Department.
(3) Land registers should be maintained by the Divisional Engineers ; a
similar register in the Circle Office should be maintained.
(ii) Buildings under power lines.
CONSTRUCTION OF BUILDINGS IN PROXIMITY OF EXISTING LINES. If the
construction of a building or other structure under an aerial power line will result in
450.

permanent or temporary contravention of the provisions of sub-rule (1) or (2) of rule 79

of the Indian Electricity Rules which, prescribe the clearances to be allowed to aerial
lines, the owner of the building or structure is responsible for seeing that the provisions of
the rules referred to are complied with. The line should be altered if necessary, by the
department, at his cost and a deposit of the estimated cost of such alteration which should
include the following items under rule 80 (2) should be taken from him:(1) The cost of additional material used on the alteration;
(ii) the wages of labour employed in effecting the alteration;
(iii) supervision charges to the extent of 25 per cent of item (i) & (ii)
NOTE: (1) Under section 18 (3) of the Act, the subject itself must interfere or
likely to interfere with the power line, thus, a house under a line cannot be removed
unless it in itself interferes or is likely to interfere, although a man standing on the roof
may be able to touch the lines. In case, where section 18 (3) does not apply, action may
be taken under rule (1) or (2) of rule 79 of Indian Electricity Rules, i.e., where only access
is made available, this rule must be read in conjunction with the rule 140A penalty for
breach of rules, which confers, the right to institute prosecution on account of the
violation of the above rule.
(2) Where a low or medium or high or EHV over head line passes above
or adjacent to any building or part of a building it shall have the
following clearances as per Rule 79 & 80 of the Indian Electricity Rules
1956.

- 359 -

Clearances from Buildings:

Voltage of the O.H. Line

Low and Medium Voltage

High

voltage

lines

upto

and

Vertical clearance when the

Horizontal clearance when the

line passes above the

structure

line passes adjacent to the

structure.

2.5 meters

1.2 meters

3.7 meters

1.2 meters (upto & including

including 33,000 V

11,000 V)
2.0 meters (Above 11 KV & upto
and including 33 KV)

Extra High Voltage lines

3.7 meters + 0.3 meters for

2,0 meters plus 0.3 meters for

every additional 33,000

volts or part thereof.

every additional 33,000 volts or

part thereof.

3) Patrolmen, Section Officers should keep themselves informed of any proposals

to erect buildings or any other structure in the proximity of aerial lines and
report them to the Assistant Divisional Engineer concerned. The Assistant
Divisional Engineer should immediately make a detailed report to the Divisional
Engineer. The Divisional Engineer is responsible for serving a notice on the
owner/occupier of the building asking him to stop the work. He shall also
prepare an estimate for alteration of Electrical lines if technically feasible and
inform the owner/occupier of the building to deposit the cost of such estimate
within 30 days of the receipt of the notice. A proforma notice to be served on
the owner/occupier is given in Annexure- R.
Detailed acknowledgment of
receipt of the notice shall be obtained from the owner/occupier of the building.
If the deposit amount is not received within 30 days of the receipt of the notice
by the owner/occupier of the building, the Police Commissioner of the first class
magistrate as the case may be shall be addressed by the Divisional
Engineer/Operation requesting him to get the further construction stalled and
get the building removed or dealt with otherwise to conform to the stipulation
of Rules 79 & 80 of Indian Electricity Rules 1956 under the power vested in
Section 18 (sub section 3) of Indian Electricity Act, 1910.
4) ACCOUNTING. The work of alteration of the line should be executed on work
orders and accounted for in the same way as expenditure on service
connections.
The expenditure on wages of labour employed should be
recorded separately in the ledger so that the supervision charges mentioned in
item (iii) above may be correctly levied.
5)

INCIDENCE OF COST OF DISMANTLING AND RE-ERECTING OF DISTRIBUTION

OR TELEPHONE LINES DURING CAR FESTIVALS , ETC. If the construction of a new

distribution or telephone line interferes with an existing public right of way for
local temple cars, etc., the cost of dismantling of the line during the festival to
allow the car to cross the line and the re-erection of it may be met from Board
funds and charged to the maintenance of the electricity system.

- 360 -

ANNEX URE-R
FORM OF NOTICE TO BE ISSUED UNDER SECTION 18 (SUB -SECTION-3) OF I.E. ACT, 1910

To

This is to bring to your notice that the Premises No. ___________________at

which you are the owner/occupier Violates the requirement of safety
clearances stipulated under Rules 79 & 80 of I.E. Rules, 1956. The details of the violation
are given below:
____________ of

2. Should you require the Board to alter the electrical lines/structure to conform to the
provisions of I.E. Rules 79 & 80, you shall intimate of your intention to the
undersigned within 7 days of receipt of this notice. If it is technically feasible to do so.
You will be intimate about the estimated charges for carrying out the alterations and
you shall deposit the amount with the Board within one month order the date of
receipt of intimation by you.
3. If it is technically not feasible to carry out alteration to the electrical lines/structures
you shall have to carryout necessary modifications to you premises to conform to the
I.E. Rules within one month from the date of receipt of this notice failing which the
Board will not be responsible for any consequences arising thereon and necessary
action deemed fit will be taken by the Board as empowered under Section 18 (subsection-3)ofI.E. Act, 1910.

DIVISIONAL ENGINEER (OPERATION)

- 361 -

ANNEXURE-R
FORM OF NOTICE TO BE ISSUED UNDER RULE 82 OF INDIAN ELECTRICITY RULES, 1956

To
.
.

This is to bring to your notice that the construction/alterations to the premises

No. _____________ at_______________________ of which you are the owner/occupier
is being carried out in contravention of the requirements of safety electrical clearances
stipulated under rules 79 & 80 of Indian Electricity Rules, 1956. The details of the
violation are given below:__________________________________________________

2. As per Rule 82 of Indian Electricity Rules, 1956 you are required to given notice
in writing to the Board regarding your intention to carry out the construction/alterations
along with a scale drawing of the proposed building/structure and you are expected to
commence work only after approval of the Board regarding the provisions of Rules 79 &
80 of Indian Electricity Rules, 1956. No such notice is received from you.
3. You shall submit the scale drawing of your above mentioned building/structure
along with scaffolding dimensions and a copy of the permission of the local authority
given for the construction of the premises within 7 days of receipt of this notice to enable
the undersigned to examine the same with reference to provisions of Rules 79 & 80 of
Indian Electricity Rules, 1956. Should the construction of the premises violate the
provisions of Rule 79 & 80 of Indian Electricity Rules, and if it is technically not feasible
to alter the electrical line/structure to conform to Indian Electricity Rules 79 & 80, you are
hereby informed that you shall not proceed with the construction unless you inform the
undersigned of the alternations if any, made by you in the proposed construction to
conform to the Indian Electricity Rules 79 & 80 and obtain a clearance certificate to this
effect from the undersigned. If it is technically feasible to make alterations to the existing
electrical line/structure, you will be intimated about the estimated charges for carrying out
the alterations and you shall deposit the amount with the Board within one month from the
date of receipt of intimation by you. Please take notice that should you fail to adhere to
the conditions laid down to this notice, the Board will not be held responsible for any
consequences thereon.

DIVISIONAL ENGINFER/ELECTRICAL (OPERATION)

- 362 -

(iii) Planting post, tree clearance, compensation, etc

451. PLANTING OF POSTS OF POWER LINES . Under the powers of the Telegraph authority
conferred on the department by section 51 of the Indian Electricity Act, it can place and
maintain transmission or distribution lines, under, over, or along, or across and posts in or
upon any immovable property. But under section 19 (c) of Part III of the Indian Telegraph
Act, these powers shall not be exercised in respect of any property vested in or under the
control or management of any local authority.
The permission of the local authority concerned should therefore be obtained before
planting poles on roads and road margins (which expression includes and extends to road
leave, road drains, etc.) and this can easily be obtained if the location of poles is fixed with
due regard to considerations of public convenience and traffic facilities.
Note- No acquisition of land is necessary in cases where poles or towers are
planted by the Electricity Board. Only compensation need be paid in respect of damages
caused to the crops.
452. COMPENSATION FOR CUTTING OF TREES, ETCD., NEAR ELECTRIC LINES .

Compensation to all persons any damage sustained by them is payable under section 10 (d) of the

Indian Telegraph Act read with section 51 of the India n Electricity Act.
The
compensation is a warded by the officers of the Board in their capacity as Telegraph
authority and if the parties are not willing to accept it, it is open to them to seek remedy by
bringing a legal suit against Board under section 16 (3) of the Indian Telegraph Act. The
Collector or any of the officers of the Revenue Department do not exercise any
statutory powers in the payment of compensatio n but officers of the Board may freely
seek the assistance of the Revenue Department for the assessment and payment of the
compensation.
453.

Accidents to workmen are classified as follows:

a) To departmental employees, or non-departmental persons.
b) Electrical accidents or non-electrical accidents such as mechanical falls, shocks,
etc.

In the case of electrical accidents, whether to departmental employees or nondepartmental person, intimation should be given to .
1. the Chief electrical Inspector to Government within 24 hours of the accident by
the Assistant Divisional Engineers; in the case of death, the report should be by
telegram, confirmed in writing on the same day.
2. the District Magistrate.
3. the commissioner for Workmen's Compensation (in the case of departmental
employees only).
4. the Superintending Engineer in duplicate.
5. the Chief Engineer Zone.
6. The Member (Secretary), A.P.S.E. Board.
- 363 -

In the case of non-electrical accidents also, the same procedure should be followed
except that the report need not be sent to the Chief Electrical Inspector to Government,
Compensation payable to the workmen (in the case of departmental employees) will
be regulated under the rules in the Workmen's Compensation Act and arrangements for
payment made by the Divisional Engineer/Senior Accounts Officer as the case may be,
F - ENERGISING OF LINES.

454. Before energising high tension lines, danger notices, warning the public about the
danger on climbing the structures of the electric transmission or in any way coming into
contact with the conductors should be caused to be exhibited inprominent places through
the agency of the Revenue department. The village officers should be required to acquaint
the people of the danger by tom-tom. The officers of the Board should give publicity to the
danger by distributing illustrated posters.
G - NON-A.P.S.E. BOARD WORKS

455.

Non-A.P.S.E. Board works in the Electricity Board are divided into two classes-

(i) Works for ;which, cost as laid down in the Electricity Act or the Rules
thereunder is recoverable.
Note: (1)
Service connection works and works executed under rule 82 of the Indian
Electricity Rules, 1956, fall under the category. Any work done for the consumer such a
testing or calibrating meters, testing transformer oil for which specific rates and charges
have been prescribed by the Board for such services, are classed under this head.
(ii)
Deposit Works - It shall be necessary for the Board to render services or
undertake to supply or execute works on behalf of the local bodies or private persons with
a view to ensure the sound and technical execution of such works and to accelerate the of
electricity by such persons. Such works are classed as DEPOSIT WORKS. The of such
work is a part of the commercial activities of the Board.
Note: (1)
All works, of shifting of service connections, erection or shifting of
transformers, shifting of lines etc. for any consumer come under this category. Estimates
cost should be approved by the parties and the amount deposited in advance before the
work is taken up.
(2) Erection work of transformers, lines, etc. on behalf of consumers should be
undertaken by the Board only in special cases and at request of consumer. In this case the
consumer should be notified of the centage charge and his consent obtained.
456. DEPOSIT WORKS: :When a deposit work is to be carried out, the local body or other
party concerned should advance the gross estimated expenditure which is payable by it the
D.E. in one lump sum or in installments and by such dates as may be Specially
authorised by the Chief Engineer or the Superintending Engineer. No deposit work shall
ordinarily be executed before receipt of contribution therefor without the special orders of
the Superintending' Engineer of the system who will decide whether or not sanction of
Board should be applied for on the merits of each case. Ord inarily, large-scale execution of
private distributions requires the previous sanction of Board.
- 364 -

Note: (1) The erection of private distribution lines should ordinarily be done by the
persons concerned. If for any special reason it is proposed to undertake the work
departmentally the previous sanction of the Board should be obtained who will decide
whether or not sanction of Board should be applied for on the merits of each case.
Ordinarily, large-scale execution of private distributions requires the previous sanction of
Board.
(2)
The amount of contribution received should be credited to deposits against
which will be charged the expenditure incurred on the work upto the amount of the deposit.
Any expenditure in excess of the amount deposited should be collected before further
proceeding with the work.
(3)

The ordinary rules regarding work orders, etc., shall apply to those also.

(4)
the design and estimate must be drawn up in consultation with the authority
administrating the funds and must also be sanctioned by the authorities of the Electricity
Board like any ordinary public work, a written approval to the estimate and design as well
as an understanding that the Electricity Board does not accept any responsibility for
unavoidable and reasonable excesses caused by any rise in prices, authorised deviations,
losses by fire or theft or other unforeseen factors should be obtained from administrators of
the funds before starting the work. The officer in charge of the work should report at once
to Accounts Office and to the contributors, any anticipated excesses and give full
information regarding the progress of expenditure so that there may be no responsibility for
Board if the work has to be stopped latter on for want of funds.
(5) The estimate for any work which the Board may be required to undertake for
the consumer shall be actual cost of labour and material plus 25% on cost of labour and
material to cover over head charges. The aforesaid charges shall be paid by the consumer
in advance.
H. MISCELLANEOUS

457. Power lines of licensees on Board poles:

Whenever lines of licenses
whether municipal or otherwise are run on department poles it is essential that the
ownership of the Board of the poles should be indefeasibly retained. For this purpose the
licensees should be required to enter into an agreement in the prescribed form vide
Appendix III under which they should be required to pay an annual rent as prescribed by
the Board from time to time.
458. I. Road sign may be erected on electric poles or lamp posts belonging to the Board
subject to the following conditions:(1) The local officer of the Electricity Board, viz, the Divisional Electrical Engineer
of the area, shall be consulted and his permission obtained for fixing the road signs to any
electric post.
(2) After giving at least one week's advance intimation to the Divisional Electrical
Engineer, the sign shall be fixed to the post in the presence of a Board officer, not lower in
rank than a lineman.
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(3) The height at which the signs are to be fixed will be regulated by the Electricity
Board but it shall not, in any case, be more than 8 feet from the ground. The workman
fixing or altering the signs shall not climb the electric posts but shall work from a stand
placed on the ground.
(4) The signs shall be so fixed as not to interfere with the working of the electric
lines or with operations connected with the repair and maintenance of the lines.
(5) The signs must be the conventional road signs only,.
They shall be of
reasonable size and shape and shall be fixed to the electric post in a suitable and workman
like manner. The signs must be removable.
(6)
The Electricity Board will have the right to demand removal of any or all the
signs, if circumstances render its or their continuance undesirable from the point of view of
the department. One week's notice will be given for the purpose, where possible; but in
cases of emergency the department will be at liberty to remove the signs itself, without
giving any notice.
(7) Any damage done to the Electricity Board by the fixing up of the sign should be
made good by the authority requiring the fixture.
(8) The Electricity Board shall not be held responsible if the signs are missing,
damaged or effaced.
II)

Own Your Transformer Scheme :- A.P.S.E. Board has formulated a

voluntary scheme known as "Own Your Transformer" in order to reduce the
failure rate of Distribution Transformers and to provide better quality of
service
to
the consumers with their participation in checking the
unauthorised connections Under this scheme the Board has formulated two
schemes viz.,
a)

50% OYT SCHEME

The "OYT' scheme now envisages consumers contribution of 50% cost of

transformer along with 50% cost of all the materials required for installation
and commissioning of transformer. The cost of labour, transport and
supervision charges will be excluded. The consumer will be requested to
provide Shramdanam to the extent possible to cover labour and transport
portion.
The amount paid by the consumer under 50% OYT scheme will be
treated as outright contribution.
b)

100% OYT SCHEME

Under this scheme the consumer has to pay 100% cost of transformer and
all the materials required for installation and commissioning of transformer
or he shall get the work executed on turnkey basis. 50% cost of transformer
and materials will be adjusted against future energy bills and balance 50%
- 366 -

will be treated as outright non refundable contribution, (i.e. under 100%

OYT Scheme, for a 100 KVA DTR, Rs.85,000/- will be adjusted against
future energy bills and for a 63 KVA DTR, Rs. 75000/- will be adjusted
against future energy bills).
In the OYT scheme the amount to be collected is indicated below:
Revised amount to be collected
50% Scheme
100% Scheme
100 KVA DTR

Rs.85,000/-

Rs. 1170,000/-

63 KVA DTR

Rs.75,000/-

Rs. 1,50,000/-

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ACCOUNTS OF WORKS
GENERAL PRINCIPLES

459. Expenditure on construction or replacement or maintenance of a work may be

broadly divided into three classes.
i)
ii)
iii)

Cash
Stores
Adjustments

NOTE:- The charge s adjusted by book transfer include those incurred in other
accounting units, materials received from them or services rendered by them. Certain
charges and receipts arising in the same accounting unit are incorporated in accounts by
credit or debit to cle aring or suspense accounts by book transfer prior to actual payment or
receipts. The cost of materials received from suppliers the salaries of employees and the
amounts of the bills of contractors having personal accounts are instance in point.
460. Although, the primary object of the accounts of Works is to exhibit simply, but
accurately, the actual cost of a work, the rules require the upkeep of separate accounts for
the several component jobs. This is done by means of work orders for each construction
operating account or maintenance account and designed to
(i)

Control effectively the financial operations in the field, with minimum

office work to the Engineers.

(ii)

analyse the comparative costs of the various jobs,

(iii)

maintain statistical information required.

The work order System effectively controls the expenditure in the field even in the
case of large works and though the period of construction is prolonged.
Cash Payments .
461. Cash charges on works comprise generally (1) payments to permanent staff of
workmen whose pay is charged to the head 'Work Establishment' under Operation and
maintenance or construction as the case may be ; (ii) sundry payments to piece-workers and
others having no personal ledger accounts ; (iii) petty payments from imprests.
NOTE: Work bills of contractors having ledger accounts are debited to works
prior to actual cash payment by crediting to Contractors running account. Cash payments
actually made are debited to the Contractors running account and not to works.
The general rules) re lating to cash payments and vouchers dealt with in paragraphs
267 to 276 should be supplemented with the rules in the succeeding paragraphs.
Permanent staff of workmen whose pay is charged to
"Work establishment" under "Operation and Maintenance."
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462. DEFINITION: The work establishment of the Electricity Board represent the
permanent staff of workmen intended to assist the Provincial Officers in getting through the
manual portion of work connected with operation and maintenance of power stations,
transmission lines, buildings, transformer stations, etc.
NOTE:The main point of difference between the Provincial establishment,
whether permanent or temporary, and the Construction establishment is that while
the former includes all establishment entertained for the general purposes and
administration of the department or for general supervision of a work or works, the
latter includes such establishment as is employed upon the actual execution,
maintenance or operation as distinct from the general supervision of a specific work
or works or upon the subordinate supervision of departmental labour stores or
machinery. In the Electricity Board members of the Construction establishment fall
under two categories viz. :-(1)
(2)

those engaged for construction works, and

those engaged for operation and maintenance works.

463. The men. employed on work establishment should not be normally designated with
the designations of the Provincial Establishment.
464. PAY AND ITS PROVISION. The provision required for meeting the pay of this
establishment is included in the General Maintenance Estimate under the several Operating
and Maintenance accounts. The provision for the Annual maintenance is included in the
Annual Budget under "Working Expenses." as in the case of employees in the regular
establishment. The details as to the number of men and the several grades of their pay will
be furnished in the working of estimate of the Annual Repair Estimate.
465. The total number of appointments in the different scales of pay is fixed for each
division by the Board. All additions to this scale and creation of any new post for
Operation and Maintenance requires sanction of the Board.
466. The Superintending Engineers should keep a close check on all their establishments.
Delegation of powers in respect of establishment matters to subordinate officers should be
generally only in exceptional cases and discontinued.
467. An annual return of work establishment should be sent to the Board on the 1 5 t h
May of each year, with proposals if any reduction or redistribution of staff can be effected
The Board insists that the work establishment staff should be at the minimum Proposals
for additional staff should be very carefully, scrutinised before being put up.
468. QUALIFICATIONS. All new appointments to the posts of the Linemen, Line
Inspectors, Assistant Operators, Testing Assistant, Linemen Drivers, Linemen Operators
and Electricians will be restricted to. persons possessing the respective qualifications
prescribed by the Board., Persons holding these posts will be considered to be "authorised"
persons under rule 3 of the Indian Electricity Rules, 1956.
469. CYCLE ALLOWANCE. Possession and efficient maintenance of a cycle is a condition
of employment in the case of work establishment members and additional allowance will be
given on this account.
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470. ON DUTY AT ALL TIMES . Though the normal work of the members of the operation
and maintenance staff extends over a limited number of hours specified for each of them ;
they should consider themselves as on duty all the twenty- four hours and they can be
mobilised at any time in an emergency. The Section Officer or the Line Inspector should
have information regarding the residences of the various employees. The members of the
line staff should not leave their head quarters on leave without obtaining the previous
permission of the Section Officer.
471. INCREMENTS . (1) Increments to work establishment members in the time scale are
sanctioned by the Divisional Electrical Engineers after satisfying that he has put in a
satisfactory service.
(2) For this purpose regular service rules should be maintained for every
member of the permanent work establishment and all particulars regarding grant of leave,
promotions and such other particulars recorded under dated initials of the Divisional
Engineers.
472. PAYROLLS . (1) Wages of the work establishment should be drawn and paid on the
pay rollS.B. Form which is a combined pay bill and acquittance roll form. Only one
single bill should be prepared monthly for each section ; by works on which the men are
employed. The Board's sanction for employment should be quoted in each case and the
Assistant Divisional Engineer should certify in the space provided for the purpose, that the
men were on duty during the periods shown against their names, each man being employed
on the work and on the duties for which his appointment was sanctioned.
(2)
DEDUCTIONS AND ALLOCATIONS. Deductions on account of fines, houserent, Festival advance, Co-op, loans etc., charges income-tax should be shown against the
names concerned in the special columns provided for the purposes. The pay bill shall be
supported by increment certificate or change return as the case may be.
(3)
ACKNOWLEDGEMENTS.
If the acknowledgment of an individual cannot
conveniently be obtained on the bill itself, it may be obtained separately on a receipt (S.E.B.
From) which should then be attached to the bill,
473. CHECK IN CIRCLE OFFICE OR DIVISION OFFIC E:
The pay rolls should be
prepared and forwarded to the Accounts Officer (Expr.) or Divisional Engineer by the
Assistant Divisional Engineer for his entire sub-division. A register (A.P.S.E.Board
Form) is maintained in the Circle/Division Office in which entries are made as each bill is
passed. The pay should be recorded against the month FOR which it is due not that IN
which it is disbursed. Sanctions to increments to pay should be examined so as to see that
they are in accordance with the rules and then noted in the register under proper attestation.
474. DISBURSEMENT:
Wages of the work establishment are paid by opening
temporary advances to the Field Officers as may be decided by the Accounts
Officer/Divisional Engineer as the case may be.
475. ARREARS OF WAGES : Wages remaining unpaid on a pay roll should be separately
exhibited in red ink on the credit side of the cash book, though the net amount will be
shown as having been paid. From the cash book the unpaid amounts should be credited to
- 370 -

the account No. unpaid Salaries bonus etc. account and the gross amount of the pay rolls
debited to the account numbers concerned.
A wages arrears register in respect of monthly paid wages should be maintained
(A.P.S.E.Board Form 88) as subsidiary to the unpaid salaries bonus etc. account and the
arrears accounted for.
476. OVERTIME ALLOWANCE: Overtime allowance is not admissible to men in the monthly
work establishment as they are expected to be available for duty during the 24 hours as in
the case of Provincial staff.
477. TRANSFERS : Transfers may be made by the Divisional Engineers within their
jurisdiction. The members are entitled on transfer
(i)

to actual expenses of bus or railway fare, for self;

(ii)

to actual travelling expenses as above for the family ;

(iii)

to the cost of carriage of personal effects eligible to similar officers in the

Provincial establishment.

No preparation time is admissible on transfer but they are allowed the transit time. For
advances of pay and travelling allowancevide Appendix-I.
478. The members of the Construction Establishment who have put in more than 2 years
of service are eligible to leave on par with the Provincial Establishment.
The Construction establishment who have put in less than 2 years of service are
entitled to:
a) Short casual leave on full pay at the rate of one day for every month's
service at discretion of Assistant Divisional Engineer.
b) Injury leave in the case of injury sustained while on duty.
c) Earned leave of 8 days per every six month of completed service.
d) Sick Leave of 12 days per year. (Not governed by ESI scales)
e) When a particular member of the provincialised work establishment is
sanctioned leave and on return from leave is re-posted to the same work on
which he was. employed before going on leave, the leave salary, etc., should
be debited to the estimate for that work ;
f) When a particular member of the provincialised work establishment
employed on a work is sanctioned leave and on return from leave is posted
to a different work, the concerned Executive Engineer should at his
discretion debit the leave salary to anyone of the two works (i.e., the work
from which the member went on leave or the work to which he is posted
after the-expiry of his leave) on which he is expected to serve longer. The
leave salary is such cases may be initially charged to the work from which

- 371 -

the member proceeds on leave and the transfer of leave salary to the new
work may be effected, if necessary, on his return from leave."
479. (1) TRAVELLING ALLOWANCE: Where daily allowance is admissible, members of
work establishment are eligible to same rate as similar officers of Provincial grade.
(2) JOURNEYS MADE UNDER ORDERS ON DUTY: For journeys made under orders of
competent authority and in the interests of public service, the work establishment members
may be allowed
a) the actual cost of transport of self, when the journey is to a place beyond 8
KM from headquarters;
b) plus an allowance not exceeding the daily allowance of their grade, when the
journey involves and absence of more than 12 hours from headquarters.
(3)
8 KM LIMIT. No travelling allowance is admissible for the day on which an
employee does not reach a distance exceeding 8 KM from his headquarters on return
thereto from a distance exceeding 8 KM.
(4)
HALT AND DEPUTATION ALLOWANCE FOR CHANGE OF HEAD-QUARTERS
UPTO ONE MONTH. When there is a temporary change of headquarters or the men have to

work at a place beyond 8 KM from headquarters, they may be granted by the

Divisional Electrical Engineer the usual daily allowance up to ten days of their halt and
thereafter at 50 per cent of such allowance up to a maximum half of thirty days. After one
month, the change of headquarters will be regarded as permanent and the deputation
allowance will cease.
NOTE:- The T.A. of the members of the Construction establishment during the
periods of training will be regulated according to the provisions of the Andhra
Pradesh S.E.B. Allowance Rules which apply to regular Board Servants of similar
grade deputed for training.
(5)
TRAVELLING ALLOWANCE ON PATROL DUTY: Mileage or daily allowance is
not admissible to members of the work establishment for walking along power or telephone
lines during patrol as this is their normal duty. Actual expenses for the return journey after
patrol may, however, be paid subject to such general orders as may be issued by the
Superintending Engineers and "this is certified by the Assistant Engineers.
(6)
Claims for actual expenses of a member of Construction establishment
should ordinarily be made in a single bill in S.E.B. Form 101 for a month and not made
piecemeal for each journey. There should be set forth the full particulars of the claim and
certified by the Assistant Divisional Engineer before sending to the Circle Office/Division
Office.
480. PENSION, GRATUITIES , ETC. Members of Construction establishment are entitled to
other concessions of leave or travelling allowance other than those detailed above; they are
of pensionable service provided they put in more than 2 years of service. They are eligible
for gratuitiess and compensation under Workmen Compensation Act.
481. It is a serious irregularity to employ work establishment or daily labour as clerks in
offices and disciplinary-action will be taken against those misusing the sanctions or the
powers vested in them.
- 372 -

Payments to Suppliers and Contractors.

Record of measurements - measurement books
482. The measurement book must be looked upon as a most important record as it is the
basis of all accounts of quantities whether of work done by piece-work, by contract or of
supply of stores. Deviations in a lump-sum contract for civil works are also recorded in it.
The descriptions of the work must be lucid so as to admit of easy identification and check.
Since prompt settlement of claims is obviously in the interest of economy, measurements
should be promptly taken and delay in recording measurements should be avoided.
NOTE:-(l) Stores Received books are treated as measurement books for recording
receipt of stores and of supplies passing through stock although intended for works.
Lorry log books are treated as measurement books for record of purchase of petrol,
tyres, tubes, lubricants and other accessories for lorries.
(2)
All local purchases made by Assistant Divisional Engineer or Divisional
Engineers for carrying out repairs or works at places distant from stores should be recorded
in the measurement books in the same way for work done.
(3)
The measurement book must be made use of only when the work done or
supplies made is susceptible of detailed measurement or count. In the following case where
actual measurement or count is not involved, no entry need be made in the Measurement
Book :(1) compensation for land.
(2) compensation for trees,
(3) property tax on buildings,
(4). rents on buildings hired for office accommodation or for
keeping departmental stores.
(5) current consumption charges,
(6) water charges
In the case of cutting trees and jungle clearance, the number of trees marked out to
be cut and the particulars of the area to be cleared of jungle should be recorded in the
measurement book by the subordinate in charge of the work and check measured by the
Assistant Divisional Engineer before the trees are cut and the Jungle cleared.
(4)
The pages of the measurement book will be numbered in the press. Any
discrepancy in the pages should be reported at once to the Circle Office, failing which the
officer concerned will be held responsible. The removal of a page is a very serious offence
and it should only be cancelled with reasons but not removed or torn off.
(5)
Whenever measurement books change hands, even if it is only from one
office to another in the same building, the receipt of books should be acknowledged in
writing by some responsible person of a grade not inferior to that of a clerk. When an
officer is transferred, he should make over his- measurement books to his successor, noting
the fact after the last entry in each book. The relieving officer should similarly enter his
name and the date on which he took over the book or books.
- 373 -

(6) The Superintending Engineers are competent to deal with losses of

measurement books. All losses of measurement book should at once be reported to the
Circle Office who will deal further in the matter. The Superintending Engineer will write
off the loss on the recommendations of the Senior Accounts Officer and will take
disciplinary action if necessary.
483. CHECK- MEASUREMENT : (1) Every opportunity must be taken by the Assistant
Divisional and Divisional Engineers to check the accuracy of detailed measurements. In
token of such check-measurements the officer should initial the items check- measured and
date, etc.
(2)
The Section Officer are empowered to pay from imprests petty bills not
exceeding Rs. 100 in each case on their own authority. These should be check measured by
Assistant Engineers at their discretion to ensure that the payments are for works actually
done and recorded.
(3)

The following works should be check-measured in this department :-

A. Bill for work done :

(a) All final bills on running account

..

Before payment

(b) All first and final bills over Rs.500

..

(c) First and final bills below Rs.200

..

Left to discretion of Assistant Divl.

Engineers to check measure or not.

(d) First and final bills above Rs.200

and below Rs.500

..

To be check measured preferably

before payment

(e) Alternate intermediate payments on ..

running account

Do -

If it cannot be done prior to payment,

reasons should be recorded by the
ADE in the measurement book why
it could not be done and checkmeasurement should be carried out
in one month after payment and
reported to the Paying Office.

i) Works which will not be susceptible of check- measurement after a certain

stage, i.e.; foundations which will be covered up, should be check- measured
at the earlier opportunity.
ii) A register of check-measurements should be maintained by the Assistant
Engineers and be made available for review by the Divisional Electrical
Engineers during inspections.
iii) Jungle or tree clearance along power lines, maintenance of bridle path
should as a rule be done by the permanent maintenance staff If this is not
practicable, special daily paid staff may be engaged under orders of the
Divisional Electrical Engineer.
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In the exceptional cases when the jungle clearance is done by contract at unit basis,
the area to be cleared should be pre-measured, check-measured by Assistant Divisional
Engineer if it exceeds Rs. 200 and inspected again after clearance.
B. Suppliers bills for stores :(f) All bills above Rs. 500

To be check-measured before payment. It

is enough if 90 per cent bills are checkmeasured. Ten per cent bills will be settled
without check- measurement on the basis
of defects if any, reported during review.

C. Work orders (completed and sent for closing) :(h) All work orders over Rs.2500
with schedules of erected
quantity.

Check-measured before closing of the work

order.

(i) All work orders and cost sheets

for service connections over
Rs. 1000/-.

Check-measured before closing of the work

order.

(j) TEN per cent remainder of

service connection work
orders below Rs. 1000/-.

Do.

NOTE.Adequacy of check- measurements should be watched through the

register as above.
NOTE.(1) The Divisional Engineers should check-measure all bills over Rs.
15,000 whether first and final or on running account. The concession of
alternate bills does not apply to these. This includes stores bills also.
(2)
The Divisional Engineers should check-measure not less than 24 works per
annum excluding works orders closed.
(3)
All work orders closed over Rs. 50,000 should be check- measured by the
Divisional Engineers. Work orders for the extensions and other improvements executed
departmentally or by-contract should be check- measured in respect of materials drawn
against estimated requirements, materials erected and the labour charges before the closed
work orders are sent to the Circle Office or Division Office as the case may be.
(4)
The fact of check- measurement by the Assistant Engineer or the Divisional
Engineer should invariably be noted in the measurement books, cost sheets, stores
Received books, time rolls, work orders as the case may be at the time of check measurement. The items check- measured should be indicated by the initials of the checking
officer, which should be placed on the left side of the column 'particulars' in line with item
check measured.
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(5)
The object of the check- measurement is to detect errors in measurements
and to prevent fradulent entries. Check-measurement should therefore be conducted with
discretion and method, those items being selected which appear obviously incorrect or
which would be most easily susceptible of fraud or which would most seriously affect the
total amount of the bill if inaccurate.
(6)
Check- measuring officers should not remark "appears satisfactory for all
outward appearance," "subject to test," "not tested in service." as such remarks do not help
payments nor constitute check-measurement. If they feel doubtful about any matter, it is
their duty to satisfy themselves and such remarks should not be made in checkmeasurement.
(7)
The Divisional Engineers who are not independent accounting unit officers
should send their registers of check-measurements to the Circle Office for inspection by the
audit officer during his inspection of the accounts of the system.
Register of Measurement B ooks.
484. The measurement books are obtained from the Circle Office. They should be
entered in a register of measurement books and issued to officers in serial order. Separate
series may be maintained for measurement books of 100, 50 and 25 pages. The register
should show the number of book, the name of person and designation to whom issued, date
of issue and date of return. The eventual return of all measurements books to the
Circle/Divisional Office; after all payments for measurements recorded in the measurement
books are made, should be insisted. No measurement book should be issued without an
indent in writing and when there are a large number of measurement books pending to be
return for record. To this end, an annual return of measurement books in use should be
obtained and checked in the Circle/Division Office as the case may be.
485. The Superintending Engineers and Divisional Engineer, Senior Accounts
Officer/Accounts Officer are required to make it their special duty during tours to see that
the measurement books are carefully kept and measurements are properly recorded and the
regulations regarding use of measurement books and check measurements observed.
486. In the Circle/Division Office, the bills should be checked with reference to the
entries in the measurement book, agreement and other relevant records. The Junior
Accounts Officer will also check as primary auditor. The bill will be passed for payment by
the Senior Accounts Officer/Accounts Officer/Divisional Engineer and paid. The value of
work done on bill of contractors having a personal ledger account should be journalised as
soon as the bill is passed for payment debiting the works and crediting the personal ledger
accounts of the concerned.
NOTE:- The invoice of the contractor for work done, (i.e.) delivery of materials
including erection are journalised in the first instance to his credit by debit to work
as soon as "the verification of the invoice is over. However for purposes of grant,
the full invoiced amount is debited to work and not the actual payment 90 per cent
or 80 per cent.
487. The following maximum time-limits should be normally observed in the preparation
and disposal of bills. Measurements should be taken as soon as the work is completed or at
a stage when it can be billed for.
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Ordinarily, and according to the standard agreement, work done shall be paid for
once a month :Check measurement ..

..

..

Within ten days from date of

measurement.

Date of bill

..

..

Three days from the date of

measurement.

..

One day (i.e.) next day after preparation

or check- measurement.

..

Submission to Central Office ..

or Division Office

Check and payment in the Circle/Division Office.

Salary Bills
First and final bills
Intermediate bills
Final bills
...
Imprests
Work establishment rolls
T.A.bills, actual expenses
statements
Other Sundry bills
Stores bills

2 days.
3 days.
3 days.
5 days.
5 days.
3 days.
5 days
3 days.
5 days from the date of verification and
receipt in the Circle/Division Office.

NOTE.The above limits in the Circle/Division Office are fixed under pre-audit
system and the necessary staff with efficient arrangements should be provided
for. Payment should be made the same day or next day of passing. The above
limits should not be exceeded except for very strong reasons to be approved by
the Divisional Engineer/Senior Accounts Officer
Contractor's Personal Ledger.
488. The accounts relating to contract should be kept in the contractor's personal ledger,
a separate account being opened for each contract. An account with a contractor will be
unnecessary, when if the work entrusted to him is not important, and no payment is made
to him except on a first and final bill. Even in this case if any materials are issued to the
contractor or any payments are made on his behalf, a ledger account must be opened. The
contractor's account should be credited with the value of work done as indicated in
paragraph 461. When a payment is made the amount paid will be debited to his account
from the cash book. The value of the materials supplied to a contractor will be debited to
his account on the authority of the requisition duly signed by him and countersigned by the
officer in charge of the work If the supply of materials is covered by the terms of contract
the value to be debited in the personal ledger account will be calculated according to the
rate specified in the agreement, any difference between this value and that shown in the
requisition being debited or credited to the work concerned through the journal. Bona fide
issues of materials to contractors for use on works are exempt from the 10 percent
supervision charges, but if the issue of materials is not provided for in the agreement, the
value to be charged to him should be at the book value stock or market rate, whichever is
- 377 -

greater, the carriage from site of store being borne by him. The recovery from a contractor
on account of cost of materials issued to him for use on a work should ordinarily be made
by deduction from the next bill of the contractor for the work. The accounts of each
contractor should be closed and balanced monthly. The closing balance of each account
should be detailed so as to show the balance in respect of each work with the months to
which the transactions relate.
The personal accounts in the ledger should be examined periodically to see (1) that
balances do not remain outstanding for a long time without justification and (2) that, in the
case of running accounts bills are prepared at reasonable interva ls.
Bills for Transport Materials.
489.

(1).

TRANSPORT BILLS FOR MATERIALS . The

(i)
(ii)
(iii)

materials are transported :

by contract,
by lorries,
by carts,

(2)
In all cases, the officer transporting the materials will prepare the transport
notes (A.P.S.E.Board Form 170) in triplicate by carbon process. He will retain the original
with him and issue the duplicate and triplicate to the receiving officers and get back the
duplicate with the receiving officer's certificate for the materials received. In respect of
carting done by the contractors, the duplicate transport notes will be handed over to the
contractor with the receiving officer's acknowledgment who will present it with his bills.
(3)
Separate bills will be prepared for transport of materials in the first and final
bill form on the basis of duplicate transport notes. The quantity, weight, as well as the
distance and the total amount of the bill should be entered both in words and figures. The
carts engaged usually or petty transport bills will be paid for on hand receipts supported by
transport notes then and there out of imprest.
(4)
All transport bills shall be pre-audited in the Circle/Division Office with
reference to the duplicates of transport notes and also checked with the initial accounts in
the Circle/Division Office.
The bills will then be passed by the Divisional
Engineer/Accounts Officer and paid.
Initial accounts of works.
490. WORK ORDERS : The final stage in the proposal for the execution of any work,
whether of construction, maintenance or any other kind in the issue of a work order from
the Circle/Division Office. It is the immediate authority for the field to proceed with the
execution of the work.
Work order application : An application for work order should be sent
showing the particulars of cost of materials and labour separately. The application
should be prepared with reference to the sanctioned estimate and should ordinarily
cover the expenditure to be incurred within the period of a month beyond the target date
fixed for the completion of the work. In the case of works which are likely to be
completed within a month beyond the target fixed for the completion of the work, the
application may be for the full estimated amount.
In other cases, it should be the
portion of the work to be executed within the period of a month beyond the target fixed
491.

- 378 -

for the completion of the work. In either case, it should be accompanied by a detailed
working estimate if the amount exceeds Rs.200/-. The application should be counter
signed by the ADE in proof of his examination and approval. Deviation from the
sanctioned estimate should be explained with reasons thereof.
NOTE: 1) All Capital work orders costing Rs.40,000/- and above will lapse on 31st
March and work orders less than Rs.40,000/- will lapse after 6 months from the
date of issue of work order. All 'O&M' work orders will lapse on 31st March.
NOTE: 2) In the work-order application, the date up to which work order is
required should be indicated taking into consideration, the period of one month
referred to above meant for carrying out any adjustments. Under no circumstances,
it can be beyond 31st March of each financial year. The work order issued should
at the top indicate this date on which the work order should be surrendered.
NOTE: 3) In addition to the copy of the detailed working Estimate for amounts
exceeding Rs.200/-, a material card in triplicate in the enclosed proforma, (vide
Annexure- VII) indicating the major material with quantities as provided for in the
estimate and covered in the work-order under issue should also be enclosed to the
work-order application. One copy of this will be retained in the accounts office,
one copy given back to the agency executing the works with the work order and
one copy sent to the Assistant Divisional Engineer who is in-charge of the work.
While counter signing the requisition for drawl of material, he should furnish the
certificate that the materials drawn in the requisition is covered by the estimate
provision.
Materials should not be drawn in excess of quantities noted in this, against the
work-order. The Assistant Divisional Engineer should not sign the requisition for materials
in excess of the quantities indicated therein. The Accounts Office should point out, if in
spite of this, excess drawal are noticed and booked in the construction operation ledger.
The agency who operates the work-orders, the Assistant Divisional Engineer who
countersigns the requisition and the Junior Accounts Officer who maintains the C.O.Ls, will
all be held responsible, if any excess drawal of materials is noticed.
492. Issue of work order ; In the Central Office/Division Office the application for work
order is scrutinized with reference to the estimate and availability of funds and the work
orders issued to the field by the authorized Junior Accounts Officer All work orders
(APSEB - 16 & 17) issued should be numbered serially, the work order number being
added to the Account number and entered in a Register of work-orders. (A.P.SE.B. 17.A) A
separate folio should be opened for each main Account Division. All applications, for work
orders should after issue of the work orders be reviewed by the Accounts Officer in the
centralized set up; by the Assistant Accounts Officer of the Division in case of decentralised set up where a Assistant Accounts Officer is available in the Division by the
Divisional Engineer himself in a division where there is no Assistant Accounts Officer In
token of having reviewed the Accounts Officer, Assistant Accounts Officer or the
Divisional Engineer as the case may be, should-attest the folio in the C.O.L. after ensuring
that all top entries are filled and the column schedule of materials as authorised in the work
order are noted in the column provided in the C.O.L The date of lapse of the work order
issued should be noted; in, red ink at the top in the C.O.L. The Assistant Divisional Engineer is
empowered to issue capital work orders upto an amount" of" Rs. 10,000/- duly observing the above
guidelines.
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NOTE:-(1) In the following cases, the specific approval of the Superintending Engineer or
Divisional Engineer should be obtained prior to the issue of work orders :i)

Work orders which are not strictly in accordance with the general rules
prescribed.

ii) Work orders for works not provided for in the estimate or not contemplated in
the original estimate or fairly contingent during its actual execution.
iii) Work orders involving substantial deviation from the sanctioned estimate.
(2)
In the case of civil works given out on lump-sum contract in the P.W.D. from
the work order may be issued for the contract amount.
(3)
On all bills, requisitions, and the measurement books and the number of
work order account number and a brief description of the work should be given.
(4)
Where several work orders based on working estimates are issued in respect
of a single work, a statement of work orders, issued for the work by the various account
numbers with the estimated provision therefore should be kept in the estimate file for the
work both in the. Circle Office and in the field so that the issue of work order against the
sanctioned estimate amount is watched.
(5)

For service connection work orders see paragraph 109.

493. Initial accounts relating to works kept in the field : The Officers to whom
the work order is given, should complete the work before the date specified in the work
order and surrender the same positively on that date. If for any reasons, if he cannot
complete the work as stipulated he should explain the reasons and obtain a fresh work order
for the balance work unfinished and under no circumstances should operate on the same
work order after the date of lapse of the currency of the work order noted on the work
order. Along with the work order so surrendered he should submit a statement as per
the proforma (vide Annexure No. VIII) enclosed indicating the materials drawn from stores,
including direct purchases if any and the materials used on the work and the balance
material at site in .his custody to be utilized for the balance work if the work is not yet
completed and is proposed to be completed. It not balance materials should be devoluted
simultaneously with surrendering the work order and the devolution number indicated. To
facilitate this the officer who operated the work order should maintain a numerical account
and of the material drawn by him from time to time giving reference to the requisition in
which he has drawn. For any devolution's the materials drawn and returned to stores, they
may be posted as minus quantities, quoting the devolution numbers.
In order to facilitate closing of work order promptly, the field officers should
maintain an initial account for each work order. The account provides for estimated
quantity of material and-labour. Requisition should be posted in respect of materials giving
reference number and date and quantities drawn. Devo lution should be posted as minus.
Only quantities will be posted initially and values will be posted as per the triplicate copy of
requisition returned from central office/division office(i.e. pricing section). The valued
triplicate enables the filed officer to know the prices and submit deviation statements if any
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and the cost of the work and compare actuals with estimates. The Assistant Divisional
Engineer should check measure all works costing over Rs.2500/-.
(2) DRAWAL OF MATERIAL: Materials are expected to be drawn from stores
only when they are required for immediate use on work and only such and so much of the
materials as are strictly necessary for the due economical completion of the work should be
requisitioned for. According to this procedure the account will be in respect of erected
quantities generally and there will not be any large quantity of unused material at the work
spot. Materials at site account is not therefore generally maintained .in the department. The
primary object of the initial Work Order account is to maintain an account as accurately as
possible of the expenditure on work and to record final measurement to facilitate the field
officers to control the expenditure with reference to the work order, and check measure the
erected quantities and surplus remaining on completion of the work. To ensure that the
field officers operating the work orders maintain the material account at least numerically
correctly till they finally account for the materials drawn, every quarter the accounts office
will send statements of materials drawn against each work order in duplicate and this
should be checked by the field officers with their own material account and return one copy
certifying that material drawn as has come to the accounts ledger is correct This will help
them to surrender the work order in time with the material account as referred to above
without loss of time.
(3) SURPLUS MATERIALS TO BE RETURNED. When a work is completed, all
surplus materials at site of the work should be properly devoluted to stock under
Devolution Notes. Scrap materials such as copper should also be returned to stock where
it will be taken at a valuation. The Assistant Divisional Engineer is required to satisfy
himself that this is done and in token of this he is required to sign the certificate at the foot
of the work order form, when returning it to the Circle /Division Office after closing.
494. Check Measurement of erected quantities and labour :
The
Asst.
Divisional Engineer should check measures ail the works costing Rs.2500/- executed
departmentally or by contact. In the case of service connections works, all works costing
over Rs.1000/- and 10% of the reminder should also be check measured. The object
of check measurement is to see that the materials drawn from stock are used on the
works. Items check measured should be indicated by the initials of the Assistant Divisional
Engineer in the initial account.
495. Completion reports of work orders : After completion of the work along with
the work order surrendered, the completion, report form should be filled in and submitted
to the Central Accounts Office/Division office through the concerned Assistant
Divisional Engineer and Divisional Engineer.
This completion report should be
approved by the Superintending Engineer after scrutiny by Accounts Officer for the
financial aspects and Divisional Engineer/Technical for the technical aspects in cases
where there is no excess over estimate or excess is within the powers of Superintending
Engineer for regularization. If the excess is beyond the powers of the Superintending
Engineer, the completion report should be submitted by the Superintendin g Engineer to the
Chief Engineer with his remarks for the excess.
Recourse to sanctioning revised estimates to regularize excesses for a completed
work should not normally be taken, as acceptance of the completion report by the
competent authority will automatically regularize the excess.
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496. Check in the Central Office/Division Office : In the Central Office or Division
Office, Accounts Section, the expenditure as recorded in the work order will be checked
with the entries in the construction operation ledger or other ledger and discrepancies of
importance taken up with the field in correspondence. Important items in the filed schedule
of final measurements should be checked with the quantities of materials used on work as
seen from the ledger account. In this process of comparison of the field records with the
ledger accounts, mistakes, if any, made in the latter will be rectified. The fact of closing the
account of the work order should be noted in the ledger and in the register of work orders,
issued under the dated initials of the Junior Accounts Officer.
The fact of having closed the work order in the accounts office and the value of the
work for which it is closed should be intimated by the accounts office to the officer
concerned who operated the work order. If such an intimation is not received by him from
the accounts office within a month of his submitting the closed work order, he should
directly report to the Superintending Engineer/Divisional Engineer the fact of his not
receiving the intimation so that the delay in closing the same in the accounts office is
enquired into by him and delay in closing eliminated.
497. Early in the month of April all work orders completed or in progress whether of
maintenance or construction should be closed and forwarded to the Central Office/Division
Office In the case of capital works in progress and maintenance works for the next year,
fresh work orders should be applied for.
498. Review of the Provision of expenditure on work orders : The register of work
orders relatin g to capital works should be maintained in the accounts office maintaining
accounts.
This register should be passed on to Superintending Engineer/Divisional
Engineer once every month by the Accounts Officer/Junior Accounts Officer indicating
work orders which have lost currency but which has been surrendered by the field officers.
This will provide an opportunity to the Superintending Engineer or Divisional Engineer
examine whether the works are being completed as the targeted dates or any difficulties are
arised.
499. Every section officer operating capital work orders should maintain a calendar
wherein he should make an entry in the month concerned the work order which has to be
surrendered in that month due to its losing currency. He should submit a progress report
every month for work orders that will have to be surrendered two months after indicating
the physical percentage of progress of work and whether the work can be completed and
work order surrendered by the due date. Thus the progress report for the month of
October should indicate the progress in respect of work orders due for surrender in
December so that the Asst. Divisional Engineer and the Divisional Engineer may know the
difficulties if any in the matter of procurement of materials or any other technical difficulty
delaying the progress of work and take steps in time.
500. LEDGERS FOR RECORDING EXPENDITURE: All expenditure on works is
recorded month by month in any one of the ledgers as indicated below :(1)

Construction Operation Ledger (A.P.S.E.Board 169) in case of capital works.

(2)
Operation and Maintenance Ledgers in (A.P.S.E.Board 37) in the case of
work orders chargeable to "Working expenses."
- 382 -

(3)
Clearing Accounts Ledger (A.P.S.E.Board 37) in the case of suspense
remittance and debt transactions.
(4)
Service Connection Cost Ledger (A.P.S.E.Board 41) in the case of service
connection works and works executed under rule 82 of the Indian Electricity Rules, 1956.
(5)
Deposit Contribution Works Ledger (A.P.S.E.Board 37) or Construction
Operation Ledger as the case may be.
NOTE:- Expenditure on preliminary investigation of extensions, and in the case of
projects under construction, or items such as temporary camps is in the first
instance, recorded in the Construction Operation Ledger though classified under
Clearing Accounts (Suspense Accounts) pending final location to the various works
affected.
Construction Accounts
501. CONSTRUCTION ACCOUN TS :
maintained in
(a)
(b)
(c)

The construction accounts of capital works are

Fixed Capital Ledger.

Clearing Ledger.
Construction Operating Ledger.

502. CONSTRUCTION OPERATION LEDGER : In respect of capital construction works

taken up for execution, the transactions are booked against work order obtained,
in the Construction Operation Ledger which shows:
1.
2.
3.
4.
5.
6.
7.
8.

Name of the work

Work - Order number
a) Materials, b) labour c) Adjustment
Accounts Number
Estimated number
Date of lapse of work order
Date of issue of work order
To whom work order is issued
Particulars of materials as per the material card.

For each work, a sufficient number of folios will be opened by the main and account
number as given in the sanctioned estimates. The provision under each account numbers as
per estimate should be noted on the top of the folio concerned. The amount of the work
orders issued should be similarly noted with their numbers. From the cash book, journal,
requisitions and devolutions, etc., both the charges and receipts relating to each work order
are posted on the debit1 or credit sides of the folios for the various account numbers in the
Construction Operation Ledger. The object of the detailed accounts kept in the
Construction Operation Ledger is to control expenditure on each distinct unit or
component part of a work in order to facilitate the correct posting to the Fixed Capital
Ledger.
503. The Accounts in the Construction Operation Ledger should be closed to the Fixed
Capital Ledger as often as possible but not less than once every half-year.
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504. CONTROL OF EXPENDITURE. In the case of small works, the control of expenditure
against estimate can be exercised with reference to the construction operation ledger itself
For this purpose, the monthly progressive figures should be noted in red ink in the
Construction Operation Ledger. In the case of large construction works, expenditure
against estimate is watched with the help of the Fixed Capital Ledger and the Construction
Operation Ledger. If the execution of works or of additions or improvements which will be
accounted for under the existing Fixed Capital Account Number is likely to be spread over
a long period, the total expenditure against estimate will be watched from the schedules and
against each account number from the totals in the Fixed Capital Ledger and the unclosed
totals in the Construction Operation Ledger.
Operation and Maintenance Accounts:
505. OPERATION AND MAINTENANCE LEDGER. The accounts of work orders relating to
operation and maintenance are kept in the Operation and Maintenance Ledger in the
ordinary ledger form (A.P.S.E.Board 37). Expenditure is classified in the ledger according
to the detailed account numbers prescribed in the Appendix II and work order-wise.
CONTROL OF EXPENDITURE AGAINST APPROVED GRANTS IN RESPECT OF
O&M EXPENDITURE.

506.
Issue of work order: 1. The sanctioned O&M estimate will be split up sub -division
wise. Work orders will have to be issued sub-division wise for the whole year.
As works orders are issued to cover every aspect of normal operation and
maintenance expenditure for the whole year, it is to be expected that such expenditure as
and when incurred in the filed will be properly booked against the sanctioned relevant work
order. It is the responsibility of the Senior Accounts Officer and the Divisional Engineer of
the operation circle to keep a close watch to ensure that the expenditure is being properly
allocated by the field officers of each sub-division to the relevant sanctioned work orders
and that such expenditure is properly posted in the O&M ledgers of the division or the
circle as the case may be. At the close of each month, the expenditure booked against each
sub-division should be totaled and the progressive expenditure compared with the
proportionate provision in the relevant work order. For this purpose, the Senior Accounts
Officer/Divisional Engineer should obtain schedule of O&M expenditure sub-division wise
from the Accounts Department maintaining the O&M ledgers.
The consumable materials are drawn periodically. As and when they are drawn the
O&M ledgers should be reviewed to locate, if materials of capital nature are drawn on the
plea of urgency to obviate the need for the preparation of the estimate for capital
expenditure (such as transformers, conductors etc.) and the sanction from the competent
authority.
The cost of the capital nature of materials booked under Revenue Account should
be reclassified immediately after obtaining the orders of the Divisional Engineer/
Superintending Engineer as the case may be and the field officers should be requested to
obtain provisional work order.
It should also be ensured that the O&M estimate provides only for the normal
operation and maintenance and does not take provision for any special maintenance or
break downs anticipating the same as a possible contingency. Such expenditure should be
- 384 -

met only after getting the estimates for special maintenance or special repairs sanctioned
and separate work orders should be issued for the same. If the special maintenance or
repairs has become necessary all of a sudden and there is no time for getting an estimate
sanctioned an emergency work order can be issued subject to regularization within a
month, but under no circumstances, such expenditure can be booked against the regular
work order.
The Senior Accounts Officer/Accounts Officer should during their inspections
examine the O&M ledgers and review them with the specific object of locating wrong or
excess drawl of materials which could have been avoided. The review of the ledgers should
be done with one specific issue clear before them that the materials drawn should be only
consumables and none else.
507. SERVICE CONNECTION COST LEDGER: The use of Service Connection Cost Ledger
has been explained in paragraphs 118 to 121.
508. (1) FIXED CAPITAL LEDGER . The fixed capital accounts are designed as a permanent
and continuous record of the cost of each unit of property. All additions, improvements and
extensions with information as to their description, period of installation or removal and
cost should also be brought together under each unit of property, A list of these accounts
is given in the Appendix II.
(2)
No transactions are posted into the Fixed Capital Ledger without first being
passed through a Construction Operation Ledger and to this end, no work order is issued
for a Fixed Capital Ledger. Each time transfer is made from the Construction Operation
Ledger to the Fixed Capital Ledger, the name of the work order and brief particulars with
the estimate number should be given in support of the entry in the Fixed Capital Ledger.
(3)
The estimate amount for the first construction work should be noted at the
top of each folio in the Fixed Capital Ledger.
CLEARING ACCOUNTS.

509. CLEARING ACCOUNTS: A list of the clearing accounts is given in the Appendix
These accounts represent all running and operation expenses during construction and all
unallocated charges of a general nature works as well as office on cost which are to be
distributed periodically to capital works in progress. Capital cost of a project and other
capital works consist:
1)

Direct Charges: (a) Material (b) Contract

2)

Indirect Charges: (a) Repairs and Maintenance (b) Employees cost

(c) Administration and General Charges (d) Depreciation during
construction (e) Interest during construction (f) Trial cost.

The indirect charges accounted for initially under relevant account numbers,
subordinate to revenue account, pending allocation to capital works at the year end vide
Electricity (s) Annual Accounts Rules 1985 in the divisions and circles of TLC and project
construction.
- 385 -

In Operation and Generat ion Circles/divisions, where some capital works are
executed besides operation and maintenance works, the capital works are charged on a
prescribed percentage basis by credit to Revenue Expenditure account towards employees
cost and Administration and General Charges.
Head Quarters supervision charges are also charge to all capital works by credit to
Revenue Account at a prescribed percentage.
510. Personal ledgers containing (i) Account for each contractor on running account
(A.P.S.E.Board Form No. 37vide paragraph 488) and (ii) Account for each supplier of
materials .on credit (A.P.S.E.Board Form No.37vide paragraph 512) are maintained.

- 386 -

JOURNAL
511. A journal is maintained (A.P.S.E.B. 35) to incorporate accrued assets as well as
outstanding liabilities and make rectifying and other transfer entries, vide paragraph 385
(b).
512. A Purchase Day Book (A.P.S.E.B. 49) is also maintained which is a daily record of
details of materials purchased on credit. The totals of the columns are debited to the
respective accounts in the General Ledgers monthly. As and when entries are made in this
book, each item is credit-posted to the concerned personal account of the supplier. This
book serves also to record the receipt of and to watch the prompt payment of invoices
received.
513.

Postings are made in the various ledgers from the following sources :(1)
(2)
(3)
(4)

Cash Book
Journal
Requisitions
Devolution Notes

(5)
(6)
(7)
(8)

Purchase Day Book

Store Transfer Notes
Work Order Closings.
LOA Trail Balance

514. After each Ledger Clerk posts all the Ledgers in his charge from the above sources
he should total the debits and credits in each of the Ledgers. The correctness of the
postings and summations in the ledgers should be verified by taking check figures and
analysing the totals of the debits and credits according to the different sources from which
they are posted. The transactions relating to Requisition and Devolution notes should be
further analysed so as to show the figures relating to each of the stores in the system. The
totals of the check figures for debits and credits should agree with the corresponding totals
in the ledger. If there is any difference the mistake should be located and rectified.
515. After the postings made by all the Ledger Clerks are thus verified, a detailed Trial
Balance for all the Ledgers showing the debits and credits by the sources from which the
transactions are posted should be prepared. In the form of the detailed Trial Balance two
vertical columns are provided, one for the debits and the other for credits, for each of the
classes "Cash," "Journal," etc., and at the end, there are two columns for the total debits
and credits of all the classes. The last pair of columns constitute the Trial Balance proper.
Horizontally a line is provided for each group of ledgers and at the bottom there is a line
for cash balances. From the check figures, the debits and credits relating to each group of
Ledgers are posted against it under the columns, "Cash," "Journal", etc.
516. (1) The following points should receive special attention in writing up the detailed
Trial Balance:i) The total amount of cheques drawn during the month should be shown
in the credit column under "Cash" against Remittances Ledger
ii) Against the last entry cash balances, the closing and opening balances
for the month should be entered in the debit and credit columns under
"Cash"
- 387 -

iii) The total of all the Requisitions (Stores Issue Books) should be posted
as a lump sum against the clearing ledger for stock in the credit column
under "Requisitions". The total of all the Devolution notes should be
similarly noted against the clearing ledger for stock is the debit column
under "Devolutions,"
iv) The total of the Purchase Day Book will be posted against the clearing
ledger for stock in the debit column under "Purchase Day Book" and
also against firms ledger (Purchase) in the credit column under
"Purchase Day Book."
(2)
The totals in the last pair of columns will agree with the totals of the ledgers
concerned (vide paragraphs 514 and 515). The figures in all the vertical columns in the
detailed Trial Balance Sheet should then be summed up. It is obvious that if the postings
are correct the total credit and debit under "Cash" "Journal," etc., and also in the pair of
column should be same.
(3)
The total for cash should further agree with the totals of the columns in the
payments side of the Cash Book less the amount of cheques drawn for "Cash from Bank "
The total for the column "Journal11 should agree with the total of the Journal for the month.
(4)
By the above process, it is easy to locate under what class of transactions
("Cash," "Journal, etc,) the error has been made in the Ledgers. By calling over the entries
relating to that class and checking the summations, the errors should be localised. In order
to localise errors under "Requisitions" the transactions under that class should be analysed
by the various stores in the system. This analysis should be made in a statement, in the first
column of which, the various groups of ledgers are entered one below the other Then a
pair of columns (one for debits and the other for credits) are allotted to each of the stores
and to the total of all the stores. From the check figures taken by individual stores, the
debit and credit columns for each of the stores are entered against the Ledgers concerned.
The amounts of minus requisitions are entered in the credit column. The total of the Stores
Issue Book for each store is also entered at the end in the credit column. All the columns
are then totalled up. If the totals of debits and credits for any of the stores do not agree, it
is clear that the requisitions relating to it have been wrongly posted or omitted to be posted
and the mistake should be located by checking the requisitions of that relating to the store
with the Stores Issue Book and the ledgers affected. The totals in the last pair of columns
in this statement should agree with the totals under "requisitions" in the detailed Trial
Balance. The same procedure should be adopted in localising errors under "Devolution
notes" excepting for the fact that the transactions relating to them are opposite in nature to
those relating to "Requisitions."
517. The ledgers should be maintained neatly and according to strict book-keeping
methods. The Divisional Engineer/Senior Accounts Officer/Accounts Officer should
examine these ledgers periodically and the staff should bear in mind that the care with
which the commercial ledgers are maintained will be taken into account when writing up
the reports on their work; and Judging their suitability for promotion.

- 388 -

CHAPTER VII
FINANCIAL STATEMENTS AND RETURNS TO THE HEAD QUARTERS

518 Simultaneously with the preparation and completion of the Trial Balance from the
Commercial Cost Ledgers, the Ledger Accounts should be closed in red ink and the monthly
and progressive balances struck. Reconciliation between the Accounts in the General Books
and the Statistics Books should be effected as noted below:a) Debit and credit totals of the individual Consumer's Accounts in the Consumer
Ledger with the corresponding debits and credits of the Billing Suspense Account in
the Revenue Ledgervide paragraphs 196 to 204.
b) Debit and credit totals of the individual Stores Ledger Balances in the Pricing
Section with the Stock Financial Ledger vide paragraphs 358 to 361
The Sectional Junior Accounts Officer will be personally responsible for the
Reconciliations and report to the Assistant Accounts Officer/ Accounts Officer/ Senior
Accounts Officer as the case may be not later than the 15th of the month.
519.
The cheques drawn on the various Banks and the Remittances made into the various
Banks should be abstracted at the end of the month, closing entries in the cash book against
each Bank The Bank reconciliation statement should be prepared by the 10th of the month.
520. The vouchers-petty as well as non-petty should be handed over to the Compilation
section by the Cash section.
521. The Journal bopks of the Ledger section, Revenue section should be closed on the 31st
of the month. The Junior Accounts Officer should see that all Journals entries which should
have been incorporated in the month's accounts are put up before the end of the month.
522. (A) The following financial returns should be sent monthly to the Financial Adviser and
Chief Controller of Accounts by the Senior Accounts Officer:(1)

Statement of revenue assessed and realised (A.P.S.E.Board. 95).

(2)

Financial Progress Report against each Operating and Maintenance Account

(A.P.S.E.Board 69).

(3)

Statement of Working Expenses as per budget heads (A.P.S.E.Board 100).

(4)

Statement of Capital Expenditure against the main Fixed Capital Accounts

(A.P.S.E.Board*).

(5)

Statement of Expenditure against Capital Outlay according to budget

heads (AJP.S.E.Board*).

(6)

Statement of Expenditure against distribution of power for each work

costing!o.ver Rs.50,000 each (A.P.S.E.Board 93).
- 389 -

The returns should be prepared in the A.P.S.E.Board Form shown against each and
sent to the Chief Engineer Zone and Financial Adviser and Chief Controller of Accounts not
later than the 18th.
The following instructions should be observed in preparing the returns :(1)
The Return should show the Assessed Revenue, Realisation and Balance against
individual customers under H.T. consumers, Industries,
Licences and Government
Departments and against L. T. Distributions category wise. An abstract of totals against each
class of Revenue should be given and a comparative statement for three months. The units
sold and the maximum demand should also be indicated.
An intelligent review showing the new services and connected load added during the
month, the increase or decrease in consumption and revenue with reasons, arrears and the
special steps taken together with important events during the month, should be appended for the
information of the Chief Engineer Zone and Financial Adviser and Chief Controller of Accounts.
(2)
The Financial Progress Report is a most important accounts statement. It exhibits the
operation and maintenance expense and the Revenue receipts during the month against each
detailed operating and maintenance account and enables the Engineer to control the working
expenses minutely. Totals during the year and to end of the corresponding month last year are
provided for comparison. The expenditure should be compared against each group of work
orders and comparative costs reviewed to see that the expenses are kept at the irreducible
minimum. Any increase should be investigated and explained in the report.
The financial progress report should be reviewed personally by the Divisional Engineer
and Superintending Engineer, who will note thereon any marked variations in the operating and
maintenance expenses.
At the end of the Financial Progress Report, information on the following points
should be furnished :Total K.W.H. sold.
Line; losses.
Ratio K.W.H. sold to production.
Peak load of the generating station for the month.
Ratio peak load to station capacity.
Ratio of operating and maintenance expenses to revenues.
Water available in the forebay on the last day of the month (in the case of
Hydro-Electric Schemes).
Final costs in the case of Thermal Schemes.
Other particulars on technical matters which may be required by Chief Engineer for
each system.

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(3)
The "Working Expenses" statement as per budget heads is to control the operating
expenses aga inst the funds. The suspense balance, and recoveries are also detailed under this
head.
(4)
The statement of expenses against each Main Fixed Capital Account is to show the
recorded value of each asset. It should agree with the recorded value of each asset in Fixed
Capital Ledger and the Capital Account of the Balance Sheet.
(5)
The statement under Capital Outlay is to show the expenditure on such Major and
Minor Work against the funds allotted in the budget under "works", "Establishment and
"Tools and Plant" and to control the progress of the works. The works are ordinarily
arranged in the order of the Fixed Capital Account numbers or against estimates.
(6)
The statement of works under distribution of power is intended for the same purpose
as above and includes :(a) Incomplete works of last year.
(b) New works.
A summary is also appended under the classification, besides the expenditure against
the individual works. The statement provides columns for control of expenditure against the
estimate and funds "during the year" and "to the end of the year."
The above statements should be reviewed by the Accounts Officer/ Senior Accounts
Officer/ Divisional Engineer each month and a general report on the working of the actuals
against the funds and other salient points brought out for the information of the
Superintending Engineer and the Chief Engineer.
523. In addition, a Return of Work Orders is sent monthly to the Financial Advisor and
Chief Controller of Accounts to control and see that works are started and completed
expeditiously and that they are closed within a reasonable time.
524. The following statistical returns should also be sent to the Financial Advisor and
Chief Controller of Accounts monthly.
1) Statement of services connected under each tariff during and to end of the month.
Connected load should also be furnished. Disconnections, reconnections, etc., should
be taken into account.
2) Statement of stores purchase orders:- This includes the orders placed by the
Superintending Engineer and also the requisitions sent to Chief Engineer at Head
Quarters during the month and orders pending with the Chief Engineer at Head
Quarters to end of the month with approximate amounts.
3) An accounts graph showing in units generated, received units sold, the revenue
assessed, capital expenditure to end of the month and operation and maintenance
expenses during the year should be furnished by the Superintending Engineer of the
Circle.
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525. Load and interruption reports for each substation giving the duration of interruption of
supply and the causes, with action taken.
526. A monthly progress report (construction, operation, distribution and commercial) of
the entire system giving salient features in each functional area should be sent by the 10th of
next month. A construction schedule and the percentage of work done to end of the month
should accompany the report in the progress report for the quarter ending, figures for the
connected load added during the quarter and the total connected load to end of the quarter
including the licensees should be given.
527. A progress report of the commercial operation, propaganda proposals scrutinised or
investigated together with salient points should be separately submitted each month in order to
keep the Chief Engineer fully informed of the commercial activities in the system.
528. On the administrative side, monthly return of changes in the Engineering establishment,
reports on apprentices and such other statements as may be required by the Board should be
sent. A list of periodical returns due to the Board is included in the Appendix X.
Annual Commercial Accounts.
529. Under section 69(1 ),of Electricity (Supply) Act 1948 and the Electricity (Supply)
(Annual) (Accounts) Rules 1985 the Electricity Board shall prepare an annual statement of the
accounts including the profit and loss account and the balance sheet in the forms prescribed by
Electricity (Supply) (Annual) Rules 1985.
530.
Accordingly the monthly trial balances of the several costs ledgers are consolidated at
the end of year for each ledger and agreed with the trial balance drawn up from the
progressive annual balances of the ledgers. This secures agreement and correct postings of the
ledgers individually and severally. Balance sheet, profit and loss account, capital and revenue
accounts are prepared from the trial balances.
531.
At the end of each financial year the Board shall compile its annual accounts for that
year and within 6 months from the end of such financial year submit the audited and certified
Annual Accounts and Auditors report thereon, to the Central Electricity Authority and to the
State Government.
532. The Annual Accounts of the Board shall be considered and initially adopted by the
Board, before their submission to Audit, to the Comptroller and Auditor General of India or to
any other person, authorized by him in this behalf. These accounts shall, upon completion of
audit, by the aforesaid (authority, and after incorporating therein any change, necessitated, be
considered and finally adopted by the Board vide Electricity (Supply) (Annual) Accounts
Rules 1985.

- 392 -

533.
The following accounts, statements and returns are prepared in connection with the
annual accounts: The Annual Statement of Accounts shall comprise the following statements and
schedules
Statement-I
Statement-II
Statement-III
Statement-IV

Revenue Account
Net Revenue and Appropriation Account
Balance Sheet Audit Certificate Schedule
to the Revenue Accounts

Schedule-1
Schedule-2
Schedule-3
Schedule-4
Schedule-5
Schedule-6
Schedule-7
Schedule-8
Schedule-9
Schedule-10
Schedule-11
Schedule-12
Schedule-13
Schedule-14
Schedule-15
Schedule-16
Schedule-17
Schedule-18
Schedule-19

Revenue from sale of power

Element wise Analysis of Revenue
Average Realization from sale of power
Revenue subsidies and grants
Other income
Purchase of power
Generation of Power
Repairs and Maintenance
Employees cost
Administration and General expenses
Depreciation and related costs
Interest and Finance charges
Interest and finance charges capitalized
Other expenses capitalized
Other debits
Extra-ordinary items
Provision for income tax
Net prior period credits/charges
Fixed assets and provision to
depreciation
Function - wise break up of fixed assets
Capital expenditure in progress
Assets not in use.
Deferred costs
Intangible assets
Investments
Total current Assets
Stocks
Receivables against supply of power
Cash and bank balances
Loans and Advances
Sundry Receivables
Security Deposits from consumers
Other current liabilities
Subsidy receivable from Government.
Borrowings for Working Capital
Payments due on capital liabilities

Schedule-20
Schedule-21
Schedule-22
Schedule-23
Schedule-24
Schedule-25
Schedule-26
Schedule-26 (a)
Schedule-26(b)
Schedule-26(c)
Schedule-26(d)
Schedule-26(e)
Schedule-27
Schedule-28
Schedule-29
Schedule-30
Schedule-31

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Schedule -32
Schedule -33
Schedule -34
Schedule -35

Capital liabilities
Funds from State Government.
Contributions, Grants and Subsidies towards cost of
Capital assets
Reserve and Reserve Funds
4.
5.
6.
7.
8.

Statement of Accounting policies

Notes to Accounts
Function - wise analysis of Revenue and Expenditure
Sources and uses of funds
Statement of capital base and surplus under Section 59 of the
Act and
9. Statement of Technical particulars.
534. The consolidated trial balance referred to is the trial balance of the cost ledgers
covering the financial period and as per monthly accounts. This financial trial balance is
derived from the construction operating ledgers, operation and maintenance ledgers and
clearing ledgers as indicated below:(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(I)
(j)
(k)
(1)
(m)

Revenue Ledger.
Nominal Operation Ledger.
Fixed Capital Ledger.
Depos it Ledger.
Remittances Ledger.
Clearing Ledger.
Firms Ledger.
Miscellaneous Advances Ledger.
Service Connection Cost Ledger.
Deposits and Advances Ledger,
Hire Purchase Ledger.
Billing Suspense Ledger,
Cash Balances.

- 394 -

CHAPTER VIII
BUILDINGS.
535.
BUILDINGS IN THE ELECTRICITY BOARD :
The main function of the
Electricity Board is to undertake construction of Hydro or Thermo Electric projects
and i t s transmission and Distribution lines for supply of power. Buildings necessary for
efficient operation of the projects either during construction or operation should be
provided for in the project estimates for construction only. Such buildings are intended
purely for departmental purposes as follows:a) Non-residential buildings such as for stores, laboratory, offices, sub-stations, etc.
b) Inspection bungalows for the use of camping officers on duty.
c) Residential buildings for officers required to live in the vicinity of sub-station or
lines during the 24 hours in order that their services may be available for
operation, supervision and breakdown works. Thus the buildings are entirely for
departmental use only
536.
CONSTRUCTION OF BUILDINGS : For construction of buildings not provided for
in the project estimates-vide paragraph 397.
537. PURCHASE OF BUILDINGS: Buildings (private or Government) may be
purchased for departmental purposes, either for operation or office or residential purposes,
only with the sanction of Board and subject to the condition that :a) they are suitable :
b) the necessity for buildings is established and approved by the Chief Engineer or
Board as the case may be ;
c) the purchase is more economical than new construction, taking into account the
repairs or modifications that may be necessary to make them usable by the
departme nt.
538. RESIDENTlAL BUILDINGS-PROPOSAL FOR: The Residential buildings in
the Electricity Board are classified as follows, and the designs are standardised taking
into consideration the emoluments of the officer expected to occupy such buildings and
the scale of accommodation to be provided :Type of building.

For whom intended.

1. Superintending Engineer's quarters

... Superintending Engineer

2. Executive Engineer's
quarters

... Executive Engineers and

Divisional Electrical Engineers/
Senior Accounts Officers
- 395 -

3. Assistant Divisional Engineer's

quarters

... Assistant Divisional Engineers and

Accountants Officers.

4. E type Special quarters

... Asst. Engineers

5. E type quarters

... Section Officers, JAO'S, Draughtsman,

I and II grades.

6. F type quarters

... Line Inspectors, Linemen,

Lineman Operators, Linemen
Drivers, Wiremen Assistant
Operators, Technical and Ministerial
establishment other than those
mentioned in item 5 above.

7. G type quarters

... Helpers, Lascars, Attenders, Sweepers

Gardeners, Watchmen, Cleaners and
Scavengers..

Designs for Divisional Engineers' quarters have also been standardised. The
standard designs shall be altered only with the approval of the Chief Engineer giving the
financial effect involved and with a preliminary data statement. Designs in special cases,
such as for construction of quarters for the Superintending Engineers, etc , should be
approved by the Chief Engineer.
539. All buidlings and lands of the Electricity Board should be brought on to an
Inventory of buildings and lands A.P.S.E.B. Form and the Divisional Engineer will be
responsible for reporting any alterations or additions made to the buildings in their
territorial area in July of each year. The Inventory shall include residential as well as nonresidential buildings purchased or constructed. The following particulars should be
furnished.
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)

Main Building
Out-houses such as kitchen, servants' quarters, etc., If any
Garage.
Well
Water supply and Drainage or Sanitary fittings.
Fencing
Electrical fittings
Fixtures
Land-appurtenant to the buildings, vacant land adjoining.
Stores or telephone room attached if any should be shown separately.

The date of construction, the Account number to which the cost is c harged, the
capital cost, the plinth area with dimension, the cubical contents, brief description such asWalls
Follr
Roof

... Rough stone in cement mortar, brick in lime, un-burnt bricks,

.... Cemented, bricks pointed,
... Thrrace, mangalore tiled, storeyed. etc, in the case of building and
- 396 -

Running feet of water pipe, drainage, number of taps, etc., in the case of watersupply, the dimensions of well, running feet of fencing, if any and
The number of points including plugs, fans, and connected load in the case of
Electrical fittings, whether metered or unmetered, and
The land with dimensions should be furnished in detail.
The Inventory should also include other vacant lands belonging to the department,
store sheds, telephone rooms or huts, control houses, repair houses, etc., but not the cost
of electrical equipment apparatus or structures.
An Inventory of fixtures should also be maintained for each building which should
be taken over and handed over with each transfer of charge. This shall be open to
examination by all Inspecting officers. If there are no fixtures, a nil register should be
opened.
540. The capital cost for purposes of rent shall include;Rent calculations.
Capital cost for
(i)

Cost of land appurtenant to the building.

(ii)

Cost of building used for residential purposes.

(iii)

Cost of drainage, fencing, sanitary fittings, well and water-supply, etc.

(iv)

Cost of Electrical fittings excluding the meter.

(v)

Cost of fixtures, such as grinding, masala and flour stones.

The cost of gardening for sub-station purposes, approaches, roads, fencing

intended for sub-station, land intended for substation puposes and other items not
required for residential purposes but erected on the sub-station ground for departmental
purposes shall be excluded in the above costs.
541. DATA STATEMENTS : the data statements for calculation of rents shall be prepared
by the Accounts Officer (Expr.) from the capital costs maintained which will be allocated
by him, where such allocation is required, on some reasonable basis and from the data
obtained for the purpose. The Superintending Engineers are empowered to approve
finally, on the certificate of the Accounts Officer (Expr.) data statements except:
(i) When the Accounts officer (Expr.) differs from the Superintending Engineer, or

- 397 -

(ii) a portion of the capital cost of the building is set aside for non-residential
purposes, such as for official purposes, telephone or stores, or
(iii) write off of capital cost for the building is involved, in which case sanction
of Board should be obtained for fixing rents.
NOTE:- Cost of improvement to residential buildings though charged to revenue
account, should be taken into account for data statement purposes.
542. CAPITAL AND REVENUE ACCOUNTS: Capital and Revenue accounts of
buildings in the Electricity Board, which are available for occupation as residences, need
not be prepared triennially or periodically The buildings form part of electric schemes
and they are not Constructed as a policy of building programme by the department. The
preparation of these accounts involves much labour, quite disproportionate with the
objects aimed at. The duties of financial control and audit scrutiny which are generally
exercised through the Capital and Revenue accounts shall be exercised through the
departmental accounts now maintained.
543. EXECUTION : (a) The construction of buildings in the department will normally
be undertaken by the Civil branch, except in special cases, where it is uneconomical to do
so for the reason that works are situated far away from the headquarters of the officers of
the Civil branch. In such cases and other small constructions shall be undertaken by the
operating system under the orders of the Chief Engineer.
(b) Repairs to buildings shall be executed by the territorial officers of the
operating systems only-vide paragraphs 410 to 413.
NOTE:- (1) Sanitary and water-supply installations.- All works and repairs
sanctioned in connection with sanitary installations and water-supply to departmental
buildings shall be carried out by the department except in municipal areas where such
works are executed by the local body. Payment for such work shall be made on bills
presented by the local body and certified by a Gazetted Officer.
(2) Electrical installations,- Electrical installations should be carried out by the
department.
(3) Electrical water heater, frigidaire etc., should be treated as furniture and not as
electrical installation.
544.

ELECTRICAL INSTALLATIONS-BOARD RESIDENCES -ADDITIONS The provision of

lights and fans to BOARD residences- should be strictly limited to the scale sanctioned by
Board, as these are fixed after considering the initial expenditure, the normal
requirements of the building and the cost of maintenance in relation to the rent
recoverable from the tenant. Every addition to the installation means increased costs of
maintenance. Additions and improvements to the electrical installations in Board
residences without proper prior sanction even though the charges were met with from the
private funds of the occupant, should be prohibited as being not only irregular but
objectionable. Arguments such as the existing arrangements were inadequate, the
- 398 -

additions were legitimate or useful, or the fittings will become the property of the Board
will not be accepted.
545. FURNITURE: If a residence is supplied with services, other than water supply,
sanitary or electric installations and fittings, such as furniture maintained at the cost of
Board, rent shall be charged for these in addition to the rent payable under clause IV of
F.R. 45-A. The tenant will also be required to pay the cost of the water, electric energy
consumed, fuse off call fees, renewal of bulbs and also for scavenging services- vide
paragraph 540.
NOTE.-Municipal scavenging tax is to be fully recovered from the tenant.
546. The officers are not at liberty to carry out any work which will alter or interfere
with the. structural details of the buildings nor cut trees in the compound without the
express approval of the Divisional Electrical Engineer/Executive Engineer/Civil/
Construction. They shall also be precluded from erecting any temporary buildings or
sheds in the compound without the permissio n of the Superintending Engineer.
547. The officers will be held responsible for the condition of the buildings while in their
occupancy. The buildings should not be sublet under any circumstances.
548. The charges on account of water-supply, scavenging, lighting, renewals of bulbs
should, however, be recovered from the Co-operative departments and societies, district
boards, institutions, post office and other Government or private persons or bodies
occupying Board quarters.
549. REMISSION OF RENTS: Remission of rent may be sanctioned by the
Chief Engineer when the building is rendered uninhabitable by reason of extensive
repairs beings in progress or from any other cause provided that:(i) Intimation is immediately given to the Accounts Officer (Expr.).
(ii)The building is inspected by the Divisional Electrical Engineer who shall report
the period of remission necessary with reasons and whether it shall be partial or total.
Partial remission shall be sanctioned only if the proportionate rent falls below 10
per sent of the officer's emoluments.
550.. Electric consumption charges will be billed for and shall be payable as in the case
of ordinary consumers.
551. ADMINISTRATIVE CHARGE. The Divisional Engineers are in administrative charge of
departmental buildings in their area and are responsible for their proper maintenance.
552. The produce in the compounds of residences may be enjoyed by the occupants;
while that in non-residential stations should be auctioned or leased out by the Divisional
Engineers with copy to the Superintending Engineer.
- 399 -

553. Ail public buildings other than residential buildings should be provided for with fire
protection appliances.
554. CONSUMPTION OF ELECTRICAL ENERGY: The consumption of energy in buildings
and the station yards either by Board supply or other agency should be scrutinised
by Assistant Divisional Engineers before sending to the Assistant accounts officer
for payment or adjustment.
555.. USE OF BUILDINGS: The use of non-residential departmental buildings is vested in
the Divisional Engineer subject to such orders as the Superintending Engineer may issue.
The assignment of quarters to departmental employees shall be with the sanction of the
Divisional Engineers or Superintending Engineer.
556. (A) HIRE OF BUILDINGS: Buildings may be hired for the use of the department for
non-residential purposes subject to the powers delegated in Appendix I.
The hiring shall be permissible:(1) If there are no suitable government buildings,
(ii) If the rent is reasonable.
(2) If the building hired for office is partly used for residential purposes by the
officer of the Board, he shall bear the rent proportionate to the plinth area.
(3) Rent from private building occupied by Board should invariably be paid in
arrear after a month's occupation and not in advance.
(4) Sanction of Board will be required for provision of fixtures like ceiling fans to
the building; but under no circumstances should the Board bear the cost of electrification
of the buildings.
(5) Table fans, partition doors, portable fixtures, if any, may be sanctioned under
Tools and Plant.

(6) The lease-deeds for such buildings hired shall be obtained for a period of not
more than 2 years, in each case on Rs. 100/- stamp paper and shall be
executed by the divisional Electrical Engineers.
(B)

LEASE OF BUILDINGS : The modified and rationalized system of selection and rent
fixation for the private buildings taken on lease/rent by the Board is as indicated
hereunder.

1. The 6 tier classification of places with maximum ceiling of rents are indicated against
each category.

- 400 -

S.No.

Classification

2
Corporation of Hyderabad & Secunderabad
Corporation of Vijayawada and Visakhapatnam
All other corporations and special grade and
selection grade municipalities
All grade I municipalities
All other municipalities and Mandal Head
Quarters
All other places

a)
b)
c)
d)
e)
f)

Maximum Ceiling of
rent
3
Upto Rs.5.00 per sft.
Upto Rs.3.50 per sft.
Upto Rs.2.75 per sft
Upto Rs 2.25 per sft.
Upto 1.50 per sft
Upto Rs. 1.25 per sft.

2. The above amount would be payable only for net usable area which cannot be more
than net carpet area plus 10% but within austerity standards,
3. The requirement of the building by an office is to be advertised in the District edition
of local news paper like Eenadu etc. indicating the requirement of space as per
austerity standards.
4. In response to the above advertisement building owner having vacant space has to
quote a specific lease rent per month they want as rent.
5. Committee comprising of the following members shall be constituted at the level of
circle for selection of accommodation and scrutiny of rent proposals for approval.
1. Superintending Engineer of the circle
2. Senior Accounts Officer of the Circle.
3. Asst. Executive Engineer/Civil of the Circle.
6. The rent committee will check the suitability of the building starting with the lowest
offer. In case the lowest offer is not suitable the second lowest offer will be inspected
and evaluated for selection.
7. Board also delegates powers to the Chief Engineer's and Superintending Engineer's
for sanction of rents as indicated below;
C.E.
S.E.

Chief Engineer's Office, Superintending Engineer's Office

Section Office, Sub-division Office, Division Office, ERO Office

8. The norms for accommodation of each type of office based on cadre strength of each

office considering austerity standards, along with provision for toilets, record room,
stationary room, visitors room, meeting hall and consumer waiting room etc. as
relevant to the office are indicated below. These figures indicate the limit for the area
or each type of office but are to be worked out based on actual staff strength duly
considering austerity standard. The area of the Building taken on rent can be +15% of

- 401 -

the area eligible. If it exceeds 15% the rent shall be limited to the rent computed
considering eligible area +15%.
Office

Plinth area in
Sq. metere

Sq. Ft.

ERO

231.34

2500.00

Section
Sub-Division
Division
Circle
Zonal

32.53
32.53
162.64
464.68
302.97

350.00
350.00
1750.00
5000.00
3260.00

The norms for accommodation are to be revised as and when the offices are reorganised based on the following standards:
1.

Officers of the rank of Chief Engineer/Financial

Advisor of Chief Controller of Accounts

250 sq. ft. each

2.

Officers of the rank of Superintending Engineer

160 sq. ft. each

3.

All other officers upto the level of Asst.

Divisional Engineer/Asst. Accounts Officer

120 sq ft each

4.

Technical staff

60 sq. ft each

5.

Non Technical staff

40 sq. ft. each

9. If the rent is fixed in accordance with the above procedure works out to an amount
higher than the one which is accepted by the lesser, rental certificate should be issued
for lower amount only.
10. Before leasing the private building, it is to ascertained whether any
Board/Government building is available or not and the certificate to that effect to be
recorded.
11. Plan showing the entire building along with details of the occupancy and the site area
to be recorded.
12. Rent reasonability certificate to be recorded by the committee formed for the
purpose.
13. Once the building is selected within the maximum ceiling rent indicated in para 1
above, it can have an escalation factor at 5% for a block period of every two years
thereafter.
- 402 -

557. DISMANTLEMENT AND SALE OF BUILDINGS : Buildings in charge of electricity

Board:- Chief, Superintending and Divisional Electrical Engineers have power to sanction
the sale or dismantlement of Board provincial buildings in charge of Electricity Board
when the book value of the building does not exceed Rs.10,000,Rs.5,000and Rs.
1,000, respectively.
As however they have no power to sell land, whenever they
sanction the sale of a building they should communicate their order to the Board which
will then take the necessary steps to sell both building and land together.
NOTE:- (1)

No building should be sold unless it has been approved by the Board.

(2) No building should be demolished unless certified by the Chief Engineer that
it is in a dangerous condition or past repair.
(3) The powers will not extend to the sale or dismantlement of several individual
buildings situated in a compound, the total cost of which exceeds Rs. 10,000, Rs.5,000 or
Rs. 1,000 as the case may be.
(4) When it is proposed to sell or dismantle a portion of the building, the value of
the entire building and not of the portion shall be taken for the purpose of determining the
authority competent to sanction it.
The sale -proceeds of buildings including actual area occupied by, or auxiliary to
a building should be credited to the Capital or revenue Account of the system according
as the original cost was charged to Capital or Revenue.
558. LETTING OUT TO PRIVATE PERSONS : When Board buildings (residential or
non- residential) are occupied by private persons or other departments for residential or
non- residential purposes, rent shall be recovered as per instructions laid down in
paragraph 275 of the Andhra Pradesh Public Works Department Code.
Such rent is normally recoverable in advance, except in special cases such as
representatives of contractors executing major works in the Board during currency of
execution of works in which case, the rent can be recovered from the bills payable to
them.
The electric consumption charges, water-supply or sanitary charges shall also be
recovered in addition.
559.
In some cases, where the quarters become surplus, such as at the close of
construction of a project, it is preferable to transfer the buildings on out right sale basis
to the Zilla Parishad, forest or other department instead of recovering a nominal rent
from them in lieu of the full standard rent as above
(1)
560. TAXES: Provision for the payment of municipal or other taxes on public buildings
should be made in the annual repair estimates-vide paragraph 411.

- 403 -

561. TAXES ON NEW BUILDINGS : Under sectio n 89 (1) (a) and section 102 (1) (a) of the
Andhra Pradesh Municipal Act intimation should be given to the local body concerned
about the construction of a building, within fifteen days from the date of completion or
occupation which ever is earlier As remission of tax for the whole or part, as the case
may be, for the half year in which the building is completed or occupied can be obtained
only if action is taken as stated above, it is incumbent on the head of the system or branch
under whose supervision the buildings are constructed to give the intimation in proper
time. As the time allowed from completion or occupation is only fifteen days, it is
essential that the Assistant Divisional Engineer concerned should inform the Central
Office immediately so that the Central Office may issue the required intimation to the
local body in time.
562. In order to avoid delays in the assessment and payment of on new buildings
constructed by the department, the local body shall be informed by the Engineer in-charge
of the cost of a new building within six months of its completion. In cases where it is not
possible to close the accounts of a work within six months of its completion, provisional
figures of cost so far as can be made out at the time shall be first given as that assessment
may be calculated on these figures subject to revision when the final figures of cost are
available.
563. Under section 82 (1) of the Andhra Pradesh Municipalities Act only a building
with its site and other adjacent premises occupied as an appurtenance thereto is liable to
taxation. Under provision (b) to section 82 (b) machinery in a building is exempt from
taxation.
564. REMISSION OF MUNICIPAL TAX FOR VACANT BUILDINGS. Whenever a Board
building (residential or non- residential is likely to fall vacant, the territorial Assistant
Divisional Engineer should, on date on which the building falls vacant, give notice of the
vacancy direct to the Commissioner, of the Municipal Council or the President of the
Panchayat Board, as the case may be. Similar notice should be given before the first day
of every succeeding half year if the building will continue to be vacant even then.
565. Similarly, where water charges are levied on tap- rate basis in the case of
residences to which no garden is attached, the head of Office should ask the
municipalities to cut off water supply, if the estimates that the disconnecting and
reconnecting fees to be paid will be less than the water charges to be paid to the local
body during the period the residence is expected to remain vacant. In the case of
residences to which gardens are attached and in other cases, where the disconnection and
reconnection fees will be more than the water charges payable, the water charges during
the vacant period may be paid by Board, the charges being debited to maintenance
estimates.
566. A register of property taxes shall be maintained in the Circle/Division Office to
watch the claims of local bodies and payments of the taxes each half year
The
assessments should be checked to see that they are in order and as per rules.
Quinquennial revision should be looked for and, if necessary, an Officer of the Central
Office shall represent any cases of revision necessary.
- 404 -

567. Charges for water-supply, to the local body for non-residential purposes shall be
paid for from the Central Office or Division Office as the case may be and arrangements
made with local body and the tenants of residential quarters for payment of water-supply
charges, if any, direct. Arra ngements shall be made by the Board to arrange the supply
to the quarters in a manner that charges for each quarter may be apportioned each month
without difficulty. If there are no taps and the appointment is made on any other basis, it
shall be subject to the approval of the Chief Engineer.
568. INSPECTION BUNGALOWS: The rules regarding the conditions of occupation, rent,
etc., of the various inspection bungalows in the electricity department will be found in
Appendix-VIII.
569. FURNITURE: The cost of supply of furniture to offices during the construction
period of a project is charged to Tools and plant under Capital while the cost of such
supplies after commencement of operation of the project is charged to Tools and plant
under working Expenses.

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CHAPTER IX
RELATION WITH STATUTORY AUDIT - FUNCTIONS OF
INTERNAL AUDIT
SCOPE OF AUDIT:

570. (1) Sec. 69 of the Electricity (Supply) Act 1948 lays down - 1) the Board
shall cause proper accounts and other records in relation thereto, to be kept including
a proper system of internal check and prepare an annual statement of accounts
including the Profit and Loss Account and the Balance Sheet in such form as the Central
Government may, by notification in the Official Gazette prescribe by rules made in
this behalf in consultation with the Comptroller & Auditor General of India and
the State Government.
(2) The accounts of the Board shall be audited by the Comptroller and
Auditor General of India or by such person as he may authorize in this behalf and
any expenditure incurred by him in connection with such audit shall be payable by
the Board to the Comptroller & Auditor General of India.
(3) The Comptroller and Auditor General or a person authorised in this behalf
by him is the statutory auditor as per the Electricity (Supply) Act.1948.
(4) The Comptroller and Auditor General of India and any person authorized
by him in connection with the audit of the accounts of the Board shall have the
same rights privileges and authority in connection with the audit of the Government
accounts and in particular shall have the right to demand the production of books,
accounts, connected vouchers and other documents and papers, and to inspect any of
the offices of the Board.
(5) The accounts of the Board as certified by the Comptroller and Auditor
General of India or any other person authorized by him in this behalf together with
the audit report thereon shall be forwarded to the authority and to the State
Government within six months of the close of the year to which the accounts and
audit report relate and the Government may issue such instructions to the Board in
respect thereof as -it deems fit and the Board shall comply with such instructions.
(6) The State Government shall :a) cause the accounts of the Board together with the audit report
thereon forwarded to it under sub-section (4) to be laid down annually
before the State legislature and
b) cause the accounts of the Board to be published in the prescribed
manner and make available copies thereof on sale at a reasonable

price.

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571.

ACCOUNTS TO THE ACCOUNTANT GENERAL

AND AUDIT INSPECTIONS : The

Accountant General arranges for the periodical test audit and local inspection of the
accounts of the system and the unit accounts officer who deals with the receipts
and payments on behalf of the Board and render trial balance/accounts to the Board
is responsible that the accounts, ledgers and other connected records are made available
for inspection; as the Accountant General's Inspecting Audit Officers (Residence Audit
Office/Electricity Board Concurrent Audit) are required, if possible to discuss the
drafts of their report with the unit Accounts Officer and the Superintending
Engineer/Divisional Engineer before submitting them to the Accountant General and
for this purpose it is desirable that officers should be present at head quarters
during the period of inspection unless their presence is urgently required elsewhere.
NOTE: The following procedure should be adopted in dealing with the report of
inspection of the accounts of the electricity system.
1. The report will be sent officially by the Accountant General to the unit
Accounts Officer/Senior Accounts Officer/Superintending Engineer concerned who should
forward it with his remarks to the Financial Adviser and Chief Controller of Accounts
within one month of the date of the report.
2. The Financial Adviser and Chief Controller of Accounts should forward the
report to the Accountant General with his remarks within one month of the receipt by him
from the Superintending Engineer.
3. The Accountant General will refer to the Board separately questions on
which he does not accept the remarks of Superintending Engineer/Financial Adviser
and Chief Controller of Accounts and general questions of policy of importance
on which he requires a decision of the Board.
4 On receipt of audit notes, inspection reports, factual notes, draft
paragraphs, audit reports presented to legislature, facts and figures and audit points
should be verified by an officer not less than the rank of Assistant Divisional
Engineer with the original records based on which the audit has furnished their report.
5. If the facts have not been correctly brought out by the Audit, they have to be
furnished in the replies to Audit. If the audit has correctly brought out, action taken to
rectify or regularize the irregularities should be reported in the replies. Further action
taken not to repeat or recur the irregularities in future may be intimated in the reply
6. In case of things which are viewed as avoidable expenditure,
expenditure, it should be explained in the replies, whether they are avoidable.

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extra

7. The reply should cove r only the facts and figures and points/conclusions of
Audit and all unnecessary replies should be avoided. The replies to the Audit should
be polite.
8. The Audit Cell in the office of Financial Advisor and Chief Controller of
Accounts will deal with the following subjects:.
a)
b)
c)
d)
e)

Accountant General's Audit objections

Accountant General's Factual Notes and draft paragraphs
Accountant General's Audit Reports and Reviews
Accountant General's Inspection Reports
Public Undertaking Committee (Replies to Pub lic Undertaking Committee)

9. The replies received will be processed in the Audit Cell by routing the files
to Member concerned/ Member (Accounts)/Member Secretary/Chairman and their
orders obtained. Final replies in each case should be consolidated in the Audit Cell
and sent to the Accountant General after obtaining the approval of all Members
including Member (Accounts)/Member Secretary, & Chairman.
10. Replies of the Board to draft paragraphs, Audit Reports and to Public
undertaking committee will be sent through the State Government.
572. DUTIES, RESPONSIBILITIES.POWERS AND FUNCTIONS OF INTERNAL AUDIT.

The Board has got an internal audit wing.

(1) Internal Audit may be defined as a form of managerial control which involves
an independent appraisal activity within the organization for the
review of
Accounting, Financial and other operations as a basis for service to management. It is a
managerial control which functions by measuring and evaluating effectiveness of other
controls.
(2) Internal Audit differs from an external audit both in its scope and objects.
Internal Auditor like an External Auditor is concerned with investigations, but
the representations with which he is concerned cover a much wider ground and,
in many cases, the relationship of such representations with the accounts is also not
so
direct. Moreover, being an employee of the enterprise, the Internal
Auditor has a greater interest in the operations of the business and is therefore
keenly interested in making them more efficient and profitable.

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(3) Briefly the scope and objects of Internal Audit may be stated as follows:
a) To study and evaluate the Adequacy and effectiveness of accounting,
financial and operating controls.
b) To ascertain the degree of compliance with pre-determined policies, plans
and procedures.
c) To ascertain the extent to which business assets are accounted for and
safeguarded from losses.
d) To ascertain the authenticity of accounting and other data compiled
within the organization
e) To evaluate the quality of performance in carrying out assigned
responsibilities etc.
f) To furnish the members of management with objective analysis,
comments and recommendations as regards the activities of the
business so as to help them in an efficient and effective discharge of
their responsibilities.
(4) Internal Audit is a staff function. As such an Internal Auditor does not
exercise direct authority over other persons in the enterprise whose work he reviews
and appraises. An Internal Auditor is an employee of the Board and the scope of
the work is determined by the management, but it generally includes review and
appraisal of accounting, financial and administrative controls. But the main concern
of an Internal Auditor is to ensure that there is proper compliance with
a)
b)
c)
d)

polices, rules and procedures of the Board

good business practices
Generally accepted accounting principles
Legal and Government regulations and to report violations to the
management

573. I. MAJOR OBJECTIVES AND FUNCTIONS OF INTERNAL AUDIT

1) To ascertain whether the assets of

and are accounted for properly.

the Board are properly protected

2) To ensure whether the Board is adequately safeguarded against wastage,

fraud and loss.
3) To improve the efficiency with which
performed in the Board.

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functions, controls, and tasks are

II. The main tasks of Internal Audit are as follows:1) To see that the Board's philosophy is properly reflected in its policies or
uniformly and properly applied for.
2) To ensure that Board's internal controls are adequate.
3) To test whether the Board's procedures safeguard against the improper
application of the Board's assets.
4) To test the efficiency of the Board's
procedures
objectives of the Board are actually realised.

i.e. whether the

5) To review the soundness, adequacy and application of financial, accounting

and operational controls.
6) To ascertain the extent of compliance with prescribed plans and
procedures and accuracy of accounts and other data developed within
the organisation.
7) To review and report actions taken by the concerned authorities on the
points brought out in the previous audit reports in Internal as well as
External audit.
8) To exercise checks on the expenditure incurred in the Board and over
the accounts maintained to record the expenditure with a view to ensure
that all expenditure has been property incurred and accounted for.
9) To examine that the system of accounting is
prescribed and followed.

property and adequately

10) To ensure that the funds have been spent in accordance with the policy and
programme of the Board and with due regard to rules and procedures on
the subject.
11) To bring to the notice of the Board, cases of violation of the
aforesaid principles, wasteful nugatory and infructuous expenditure
and of loss due to lack or delay in planning.
12) To suggest measures for economy and efficiency
execution of programme.

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in expenditure and

III. Functions of Internal Audit:

1) It is the primary duty of audit to ensure that expenditure is
incurred with due regard
to general principles and financial
propriety.
2) To conduct regular audit of the policies and procedures applied at the
Board's regions/projects/ locations to ensure that they conform to
these established by the Board.
3) To conduct periodical special studies in depth with a view to identify
major areas of expenditure/weaknesses and ensure that whatever
improvements are required are done.
4) To conduct special audit of any major transactions/functions or
accounts.
5) To conduct surprise checks at the various regions/projects/locations.
6) To prepare and submit periodical reports to the Chairman highlighting
all important points raised by audit.
7) To submit reports to the Top Management regarding:a)
b)
c)
d)

items to be audited
work done by audit
methods of improvement of work of Internal Audit
method of improvement of work of executive (operation)
divisions
e) follow-up of audit objections
f) audit plan versus actuals
g) method of improvement of procedure and follow-up suggested
8) Ensuring that the final accounts represent a complete and true statement of
the financial transaction it purports to exhibit.
9) Examination of all primary records of accounts and all other connected
documents and ensure the accuracy and completeness of the accounts &
records.

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10) The primary duty of audit in examining the accounts is to verify that all the
transactions are properly recorded in the accounts under examination and
that they are allocated to the proper heads of accounts. Audit should
comment on the validity of classification (a) which is inconsistent with
the provisions in the budget or (b) which renders the accounts an incorrect
or misleading representation of the facts.
11) To check 100% the adjustments pertaining to final, accounts and to
ensure that discrepancies pointed out by internal audit are rectified
before Government Audit takes up checking of accounts.
12) Ensuring that all receipts of the Board are brought to account under the
proper head of account.
13) Ensuring that all expenditure and disbursements are authorised, vouched
and correctly classified..
14).To audit the Cash & Bank accounts every month and to ensure that bank
reconciliation statements are made out on time and also to check the same
on a month to month basis.
15) Checking the compliance by officers and employer of Board with the
rules, orders etc. issued by Board or other authorities subordinate to it.
16) To audit the purchase cases from indenting stage to final payment
stage including payments made on or after acceptance of delivery.
17) To review the accounts relating to construction works to see that the
prescribed rules and procedures have been duly observed in accordance
with the contracts as well as making payments to contractors.
18)To examine the progress of works at different projects and bring out
cases of delay in execution of programme thereby resulting in avoidable
or wasteful expenditure.
19) Investigate cases of shortfall and report them to Board.
20) To ens ure that the achievements are commensurate with the expenditure
incurred:
21) To examine the working of various accounting procedures.

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22) To scrutinise the sanctions and to see that the powers delegated have
been exercised in accordance with the terms of delegations.
23) To ensure that the Boards assets are recorded properly and to make
certain that Internal Control exists to prevent misappropriation of assets.
24) To ensure that no authority exercises its powers in a manner which is
financially irregular, wasteful or are uneconomical.
25) To emphasize actions required to correct conditions which are not healthy.
26) To ensure that the accounting and other data
organisation is reliable.

developed within the

27)To ensure that not much scope is left to Accountant General's Audit to
point out any errors (a) in respect of accounts and (b) in respect of items of
propriety.
28) Checking of pay-roll and other personal claims with a view to ensure that
all personal claims have been regulated in accordance with the Board
rules and regulations.
29) Examination of stock levels and ensure
overstocking has not occurred.

that blocking of funds or

30) Audit
of expenditure incurred in connection
with traffic and
transportation with special reference to payment of demurrage and
wharfage and report cases of extravagant and avoidable expenditure.
31) In the course of scrutiny of accounts and transactions of the Board
Internal Alidit should make such queries and observations and call for
such vouchers, statements, returns and explanations in relation to them
as it may consider necessary in the interest of proper discharge of its
duties.
32) Where a sum of money is recoverable by the Board, audit must insist
on recovery except where competent authority has directed that recove ry
should be foregone
The above mentioned functions of Internal Audit are only illustrative and are by
no means exhaustive in nature.

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574 In order to achieve the above objectives for sound functioning of A.P.S.E. Board and
to derive better results, the Internal & External Audit activity shall function under the
supervision of the Financial Adviser & Chief Controller of Accounts (Audit), as the Head
of the Department for Audit.
I. DUTIES, FUNCTIONS AND RESPONSIBILITIES OF THE F.A.&CCA (AUDIT)

1.
He is a Functional head working under Member(Accounts)/Board and incharge of
the following subjects dealt by Deputy Chief Controller of Accounts(Audit) with his
officers under him.
i) Accounts General's audit objections,
ii) Account General's Factual notes & draft paragraphs
iii) Account General's Audit Reports and Reviews
iv) Action taken Reports / Replies-on the Recommendations of the Committee on
public undertakings,
v) Review of Internal Audit inspection reports of Accounts Officers including
projects, and its follow-up,
vi) Circulation of Monthly Resumes/MIS to Member (Accounts)/Board on
important observations and financial irregularities noticed in the inspection
reports of Accounts Officers.
2.
The Financial Adviser & Chief Controller of Accounts (Audit) will correspond
directly with other Functional heads in the Board office at Headquarters and Chief
Engineer, Superintending Engineers of the field including projects on the matters of
irregularities, defalcations,
deviations deficiencies and omissions/commissions
occurred in the Accounting, Financial & other operations of the Board.
3.
Scrutiny of the Board files processed by the various Functional heads in the
Head Quarters to Member(Accounts) and other Members of the Board vide
B.P.Ms.No.12 dt. 11.4.97 on P.Os and Contracts entered/under execution.
4.
Scrutiny of price variation claims, legal fees sanctions vide B.P.Ms.No.200
dt.7.10.97, draft B.Ps referred to Audit sections etc., and files on other subjects
referred by Member (Accounts).
5.

Inspection of field units including projects.

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II. DUTIES, FUNCTIONS AND RESPONSIBILITIES OF THE DY.CCA (AUDIT)

1.
Important and serious irregularities reported by the Ac counts Officer (IA)
will be examined and reviewed by him. Resume report on the above irregularities shall
be circulated to Financial Advisor & Chief Controller of Accounts (Audit) & Member
(Accounts)
2.
Scrutinise and countersign the travelling allowance bills of the Accounts Officers
(Internal Audit) and communicate to them for further action.
3.
Deal with correspondence on different points from the Accounts Officers (Internal
Audit) regarding the audit checks. Scrutinize the quarterly statements of outstanding
objections submitted by the Accounts Officers (IA)
4.
Important aspects of higher audit shall be examined on the information furnished
by the Accounts Officers (IA).
5.
He will have administrative control over the members of staff
directly under him as well as the Accounts Officers (IA) and their staff.

working

6.
Deputy Chief Controller of Accounts will approve the programme of inspections
submitted by the Senior Accounts Officer (IA). The programme is arranged in such a
way that all Divisio ns, Electricity Revenue office and Circle offices are covered under
inspection at least once in a year.
7.
Scrutiny
of files processed by various functional heads in respect of (A)
expenditure incurred on VIPs and Board guests (B) expend iture on publication of
tenders specifications & advertisements (C) Legal fees sanctions upto Rs.25,000/- (vide
B.P.Ms.No.13 dt. 11.4.97 (for A & B above) and B.P.Ms.No.200 dt.7.10.97 (for C)
III. SENIOR ACCOUNTS OFFICER (INTERNAL AUDIT)

1.

He will conduct surprise checks over the Accounts Officers IA Inspections.

2.
Uniformity in audit procedure and co-ordination of the Internal audit work done
by the Accounts Officer (IA) shall be maintained.
3.
Control the work entrusted to Accounts Officers (IA) by reviewing the reports
and certificates of completion of audit furnished by the Accounts Officers (I A)
4.
Scrutinise the tour programme of Accounts Officers (IA) and communicate
approval.
5.
Arrange for investigation of complaints and allegations referred by the Bo ard
Members.

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6.
Scrutiny of files referred by the various functional heads to Internal Audit
Department in respect of the following subjects:a)
b)
c)
d)
e)
f)

Price variation (Materials); Cost escalation (Works)

Exchange rate variation
Extension of Delivery period/waival of liquidated damages
Legal fees, sanctions
Publication of Tender specifications/advertisement charges
Expenditure incurred on VIPs and Board guests etc.

7.
Assist Deputy Chief Controller of Accounts (Audit)
Coordinating the Audit work of Accounts Officers (Internal Audit)

in

Controlling/

8.
Any other subjects referred by Deputy Chief Controller of Accounts
(Audit)/Financial Advisor & Chief Controller of Accounts (Audit)
IV. ACCOUNTS OFFICER/INTERNAL AUDIT:

1.
Accounts Officer/Internal Audit
will
correspond
direct
with
the
Superintending Engineers/Divisional Engineers and
other officers of the Board in
respect of all matters concerning Internal Audit.
2.
He will be the controlling officer for purposes of authorising travelling allowance
claims of the accounts staff and members of the last grade service working in the unit. He
will also sanction advances of travelling allowance on tour to all his subordinates.
3.
He will have powers to call for any documents, files, records including
confidential information which are required in the course of discharge of internal audit
work from any office of the Board.
4.
All financial sanctions to works, purchases, by Chief Engineers and Board shall
be supplied to the Accounts Officer/Internal Audit. Copies of these sanctions shall be
communicated to him signed by the sanctioning authority or an officer working in the
office of the sanctioning authority.
5.
In respect of post audit of pay and allowances and in the course of other payments
etc., if any improper claims are noticed, retrenchment slips may be sent to the concerned
officers (i.e.) Divisional Engineer/Accounts Officer to recover the amounts promptly and
they should act accordingly.
6.
Audit decisions taken by the Accounts Officer/Internal Audit are normally final
unless otherwise ordered by the Board.

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575. The Accounts Officer (Internal Audit) is to supervise and be responsible for
I. Post Audit of payments
II. Inspections.
(i) Accounts Officer (Internal Audit) is to conduct inspections of the
Divisions/Circle/Electricity Revenue Offices/office of field Chief Engineers at
least once in a year to see whether the initial records and accounts are kept upto-date.
(a) To conduct test audit of the transactions of one month selected by the HeadQuarters of Internal Audit unit.
(iii) To audit carefully the inspection Reports and test Audit note and issue direct
to the officers concerned
(iv) To pursue with the officers concerned for replies to the Inspection Reports
and rejoinders thereto till all the objections are settled.
(v) To report to Headquarters of the Internal Audit unit, items of inspection
reports which are of serious nature and which merit the notice of the Board.
III. REGISTERS :
The following registers should be maintained by the Accounts

Officer (Internal

Audit)
1. Objection Book
2. Vouchers marking Register of arithmetical check,
(of Money value objections).
3. Works audit register
4. Audit register with fly leaves
5. O.B.A register
6. Register of Advances and loans (for the staff working under him)
7. Progress Register showing the disposal of Inspection Reports, Audit
notes and statement of items under objection.
The Accounts Officer(Internal Audit) in discharge of his duties will have right of
access at all convenient times to check any records maintained in the Divisions/Circles.

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IV. ESTABLISHMENT

1.

(a) Is a register of incumbency with reference to sanction number and items

maintained (b) are the register of CTCs and change returns maintained for all
the officers and other employees.

2.

Is a register of service books maintained for all the staff.

3.

Is a calendar of increments maintained up-to-date.

4.

Is an FCR fo r pension payments maintained up-to-date. Is a register of life

certificate for pensioners maintained.

5.

Test check pay bills for one month with reference to sanctions, emoluments
drawn with reference to rates applicable and whether the claims are supported
by sanction of leave increments certificate, pay slip, C.T.Cs change return,
LPC etc. wherever required.

6.

Test check the service registers for the accuracy of pay fixation made with
reference to orders in force.

7.

Test check TA bills for one month to see whether the claims admitted are in
accordance with the rules. In respect of TTA bills proper adjustments are
made in accounts.
Check whether cross reference to the original pay bills is given whenever
supplemental claims are made.

8.
9.

a) Is a register of long term loans maintained for loans sanctioned by Board.

b) Check whether the register of recoveries towards long term loans is
maintained.

10. Check whether the formalities prescribed for long term loans are fulfilled.
11. Check whether proper entry is made in the records concerned to ensure
prompt recovery of festival, education and other short term advances.
12. Test check a few cases of pension, gratuity sanctioned with the register to
ensure that the fixations are in accordance with the rules prescribed.
13 Is the register of superannuation up-to-date and superannuation notices issued
in time?
14. Is a register of recoveries to be made as per the inspection reports of AG and
Internal Audit maintained and recoveries watched.

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V. CASH AND VOUCHERS:

(a) CASH

1. Check the cash book, for the selected month with reference to vouchers,
counterfoils of cheque books, allocation of expenditure and posting in the
financial ledgers, check the receipts column of the cash book with reference to
books of original entry and PR books etc.
2. Is prompt action taken to reconcile the differences between the Board account
and Bank account in respect of remittances and drawings.
3. (a) Is reconciliation made every month between the register of cheques and
Demand Drafts and remittances as per cash book, (b) Are all the cheques and
Demand Drafts as per the register of cheques and Demand Drafts entered in
the cash book on the same day of entry in the register of cheques and Demand
Drafts.
4. Are the acquittances filed as per amanath Register with certificates.
5. Are the funds utilized for the purpose for which they are obtained.
6. Are the Registers of undisbursed salaries, bonus maintained and action taken
as per manual provisions.
7. A) Are there any delays in closing temporary advances, and second advance
opened when one is pending?
8. Verify the vouchers and check that they relate for the purpose for which it is
drawn and the vouchers not pertaining to the purpose are brought to the
notice of Internal Audit Officer.
9. Are there any special temporary advances opened outside the manual rules?
10. Check whether all the registers prescribed are maintained and reviewed by the
appropriate authorities and prompt action taken.
11. Is Letter of Credit applied within the cash grants.
(b)VOUCHERS

The following points should be borne in mind during audit of vouchers

1.
2.
3.
4.

That the Expenditure has been inc urred by an officer competent to incur it.
That the expenditure is sanctioned (Either special or general) by the authority
competent to sanction it.
That the payment has, as a fact, been made and has been made to the proper
person and that it has been so acknowledged.
That the charge is correctly classified.

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5.
6.
7.
8.
9.
10.
11.
12.
13.
14.

That the vouchers are in prescribed form.

That they are written up in ink.
That the sum acknowledged is written both in words and figures.
That they are duly receipted by the payees
That they are in original.
That vernacular signatures are translated into English.
That sub-vouchers contain dates of payments.
That they are numbered with reference to the number in schedule docket.
That the details work up to the totals.
That all vouchers have a pay order signed by the responsible disbursing
officer.
15. That they art stamped 'PAID'
16. That there are no erases and that any alterations in the totals are attested by
the officer concerned as many times as they are made.
17. That the heads of account to which the charge admitted on a voucher are
debited or to which the deductions shown in the voucher are creditable is
clearly stated.
18. That all up-to-date and other figures which are dependent upon the entries in a
running account bill, which is not the first running bill of a series relating to an
account are correct with reference to the last previous bill and in token of this
check the Upper Division Clerk should note on the previous bill (with his
dated initials) the number and date of the bill under audit and on the latter he
should put his initials in red ink against the reference to the former.
19. That every payment on account of compensation for land acquired is
supported by a receipt in proper form and the amount paid in such receipt is
the amount payable under the award as shown in the statement already
received.
20. Audit of rates paid for stores obtained from suppliers should be conducted
with reference to those in the purchase order concerned copies of which
should be received by the Accounts Officer (Internal Audit).
21. The schedule dockets and vouchers should be arranged serially and bound
together as soon as they are checked so. that they can be produced to statutory
audit by Accountant General when called for.
22. Money values should be recorded in respect of objections of the class
enumerated below:a) Want of vouchers (if not received when the relevant accounts are under
audit).
b) Want of stamped acknowledgment of the Payee.
c) Want of sanction to advances etc.,
d) Want of sanction to special charges.
e) Over payments and Short recoveries.
f) Want of allotment of funds.

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g)
h)
i)
j)
k)

Excess over allotment,

Want of sanctioned estimate.
Excess over sanctioned estimate,
Want of administrative approval.
Want of verified bill or form 13 certificate in support of the Journal
voucher adjusting the amount under Misc. Advances .

VI. PURCHASES, CONTRACTS AND ESTIMATES

Tender documents comparative statement of prices etc. and note files containing
the purchase decisions should be gone through
1. Are the purchases supported by indents from the field.
2.

Is the purchase procedure prescribed by Board followed and in accordance

with the delegated powers

3.

Are there any purchases when the material is available in the stores.

4.

Are the rates of centralized items purchased in line with the Purchase Orders
of head quarters.

5.

Are the diversion of materials from one stores to another as per the
requirements and as per the orders of the competent authority.

6.

Is the prescribed procedure followed in deciding the tenders for works.

7.

Are the contracts entered into within the delegated powers.

8.

Are the items in the contract covered by the SSR and if not, is approval of the
competent authority obtained. Test check the rates of a few cases with the
data sheets.

9.

Are any agreements entered into without sanctioned estimates.

10. Check a few estimates to see whether they are sanctioned as per approved
delegations. Check the classification, revenue returns, LS provisions etc.
11. Are the proposals for sanction of estimates, purchases and award of contracts
routed through the Account wing of the circle/division/office of field Chief
Engineer.
VII. STOKES

1.

Check whether initial records and other books of accounts are maintained
properly.

2.

Check whether the register of devolutions and requisitions books is

maintained properly and whether the Books are issued by Assistant Divisional
Engineer/Stores only.

3.

Check whether the stores material index book is maintained.

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4.

Check whether the stores accounts are closed on the prescribed dates of the
month priced and accounted for in the accounts of respective months.

5.

Check whether the quantity reconciliation is done monthly with reference to

the abstract-of stock receipt, issues and balances.

6.

Check whether the priced ledgers are maintained properly duly noting the
closing balances for each transaction.

7.

Check whether the pricing of Stores Received Books is done as per the
provisions of Purchase Order.
Check whether the Stores Issued Books are valued as per the prescribed
pricing method.

8.
9.

Check whether the following are prepared every month a) Stores Received Book
analysis b) Stores priced abstract, c) Stores Issued Book analysis.

10. Check whether the monthly stock balance is as per the approved reserve
limits.
11. Are stores abstracts maintained upto date in stores section, similarly stores
priced abstracts in pricing section. (B) test check the total value of the closing
balance of the various folios in the stores priced ledger abstract are correctly
drawn and that the total figure of all the closing balances in the abstract is
shown in the stock reconciliation certificate while showing the closing balance
in the financial ledger (C) check whether the stock reconciliation certificate is
prepared and sent monthly and action initiated in clearing the difference.
12. (a) In respect o f excesses and shortages as per the Stock Verification Reports
and handing over reports, explanations of the departmental staff have been
obtained, examined and approval of the concerned officers are available for
the adjustments carried out in the ledgers. (B) check whether stock
verification/ handing over report adjustments are made for the variations (C)
and see that no fictitious adjustments are made in respect of item (a).
13. Check whether adjustments for ineffective balances is made as prescribed.
14. Check whether the internal checks prescribed in the manual are conducted and
registers for the purpose are maintained.
15. Check whether register of theft of materials is maintained and action taken.

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VIII. ACCOUNTS

1.

Are the work-orders issued with reference to sanctioned estimates.

2.

Are the work orders issued by the field received in the accounts section with the
sanctioned estimates and schedule of materials are noted in the C.O.Ls

3.

Is the expenditure booked in the ledger reviewed to reveal (a) exc ess drawal of
materials (b) excess over estimated labour, transport and contract (c) drawal of
capital nature of materials under O&M (d) excess expenditure in respect of DC
works over the deposit amount (c) test check a few accounts of work orders for
temporary supplies and DC works to ensure prompt recovery of amounts due to
the Board.

4.

Is action taken to submit revised estimate when the expenditure so incurred is

likely to be in excess of the sanctioned estimate.

5.

Check whether prompt action is taken for regularization of provisional work

orders.

6.

Check whether all the registers and ledgers are maintained properly.

7.

Check one month's trial balance to ensure that the trial balance is rendered duly
posting the ledgers.

8.

A) IS the

register of debit and credit advises sent to other units maintained and
their acceptance watched.
B)

DO the amounts in respect of T.D.As and T.C.As agree with the trial balance
figures.
9.

Are the various schedules posted upto date and tallied with financial ledgers?

10. Is prompt action taken to close the pending work orders.

11. Check whether the L.L.Bs are reviewed.
12. Check whether a control register of T&P is maintained in the office and whether
annual/tri-annual verification is conducted by the independent officers.
13. (A) check whether the prescribed statutory inspections of sub-ordinate offices
are conducted by various officers. (B) Include the important points in the
inspection report.
14. Check whether action is taken to clear the suspense balances.

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IX. PAYMENT OF BILLS FOR PURCHASES, CONTRACTS AND CONTINGENCIES ETC.

1.

Are the payments in accordance with the conditions of purchase order and
contract.

2.

(a) Are the payments limited to the quantities as per Purchase Order/
Agreement.
(b) Are payments limited to LS provision if any, in the agreement and against
working estimates sanctioned therefor.
(c) Are recoveries made for Board's supply of materials not covered by
agreement at the rates prescribed in the manual.

3.

Are penalties recovered for the delayed supplies/execution? Is non-recovery

supported by the orders of extension of delivery time by the competent
authority.

4.

In the case of bills of exchange/hundies, is prompt action taken to report to the

head-quarters for with-holding payments in case of non-receipt of
material/receipt of damaged/shortage of material.

5.

Test check the -certificates in respect of a few L.O.As sent to head quarters.

6.

Check whether payments in respect of repairs to vehicles are covered by

sanctioned estimate.

7. Is check- measurement done by the competent authority before payment is

made.
8.

(A) Test check a few items purchased through imprest for non-availability of the
same in the stores. (B) Test check a few items of transactions of transport
payments through imprest with other chit / K2 agreements. (C) Test check a
few vouchers for transport of materials and see that they are actually drawn
against the work orders mentioned on the voucher (d) check whether any item
like T&P are purchased through imprest (E) check whether the payments are in
accordance with the rates in the approved latest SSR.

9.

Check whether the Register of Advance Payments is maintained and

adjustments watched.

10.

Check whether a register of bank guarantees is maintained and the currency is

watched.

11. Check the prescribed registers of rent, rates and taxes maintained for regulation
of payments.
12. Is a register of recoveries from contractors/suppliers maintained and recoveries
watched.

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X. H.T. BILLING

1.

Check new services released with reference to test reports, agreements with
particular reference to categorisation, phased demand, seasonal load, voltage of
supply etc.

2.

(a) check the correctness of the bills prepared with reference to agreements and
meter cards in regard to correctness of maximum demand, consumption,
additional charges for availing supply at lower than the prescribed voltage and
levy of surcharge for belated payments.
(b) Check the register of rebates for new services and see that the rebate
allowed for the services/period is as prescribed.

3.

Check whether the changes in the rates of fuel cost adjustments are correctly
adopted for the applicable period.

4.

Check whether the bills analysis for HT services is drawn every month with
debits credit and closing balances.

5.

Check the instalment register, receipt of instalments amount on the due dates
and whether surcharge and penal interest are levied.
Check the billing of services where meters have been stuck-up.

6.
7.

Check the cash- book for one selected month with reference to the books of
original entries, P.Rs, remittances and trace the credits to consumer ledger to
bills analysis.

8.

Check whether the financial ledgers are posted upto date and the balances
tallied with the consumer ledger balances.

9.

Check whether prompt action is taken to recover the dues from the consumers
before the limitation period.

10. Check whether action is taken to terminate agreements of the disconnected

services as per rules, in time.
11. Check whether interest on consumption deposit is correctly assessed and
adjusted.
12. Check whether disconnections are ordered promptly and compliance watched.
13. Check whether prompt action is taken to clear the differences between Boards
account and Bank account as per bank reconciliation statement.
14. Check whether the Adequacy of consumption deposit is reviewed and ACD
called for wherever necessary and recovery thereof ensured.
15. Check whether PRs are issued using double carbon only.

- 425 -

XL REVENUE - L.T. BILLING

1.

Check the new services released with reference to monthly returns of new
services from Sectio n Officers, Test Reports, Agreements.

2.

a) Check the correctness of manual bills prepared with reference to agreements,

meter cards.

3.

b) Check the register of rebate for new services and see that the rebate allowed
for the services/period is as prescribed.
Check the changes in the category of services.

4.

Check whether bills analysis for manual services is drawn every month with
debits, credits and closing balances.

5.

Check whether the closing balances in the financial ledgers for the manual
services are drawn duly tallied with the bills analysis, (consumer-wise balances
every month).

6.

Check the installment register, receipt of installment amounts on the due dates,
and whether surcharge and penal interest are levied.

7.

Check whether prompt action is taken to recover the dues from the consumers
before the limitation period.

8.

Check whether the prescribed procedure in terminating the agreements,

adjustment of CD. and stoppage of bills in respect of disconnected services is
followed.

9.

Check whether interest on consumption deposit is correctly assessed and

adjusted.

10. Check whether the debit in respect of slab services is correctly assessed and
whether the totals of credits posted in the consumer ledgers are made and tallied
with the credit analysis prepared by the Billing Superintendent and closing
balances of finance ledgers.
11. Check whether the instructions by the Board in Memo.No.FA&CCA/
AO/RM/NA/Card-4/504/81 ,dt.24-12-81,
Merno.No.FA&CCA/AO/R/A/N A/Card4/18/ 82, dt. 12-1-82 as regards Internal Checks, preparation of adjustment
bills, posting of meter readings in consumer ledgers, issue of P.R. Books etc. are
followed.
12. Check whether disconnection lists are issued and effected promptly.
13. Check whether Disconnection Lists received from field are reviewed regularly.
14. Check whether the monthly returns prescribed including meter readings are
received on the prescribed dates and reviewed in ERO.

- 426 -

15. Check one month cash book with B.C.R.Cs, PCBs.

16. Trace the credits in the consumer's ledger from the B.C.R.C. for one month
conduct a check review with duplicate P.Rs. with special attention to over
writings and corrections.
17. Check the journal for withdrawal of demand.
18. Check whether the register of cancelled P.Rs is properly maintained.
19. Check the register of Demand Drafts and Cheques for timely remittances and
their reconciliation with cash book every month.
20. Check whether prompt action is taken to clear the differences between Board's
Account and Bank's Account as per Bank Reconciliation Statement.
21. Check whether the Adequacy of consumption deposit is reviewed and ACD
called for wherever necessary.
22. Check whether register of services has been sent to field for annual verification.
23. Is review of consumption made and communicated to field?
24. Check the cancelled P.R.Register with reference to Disconnection Lists.
25. Check whether P.Rs are issued using double carbon only.
XII. 1. OPERATION OF DISCONNECTION LISTS:

a)
b)
c)
d)
e)
f)

Date of issue of Disconnection lists to the field with No. of services and
amount.
Date of return of the operated Disconnection lists to ERO.
Review & Analysis of operated Disconnection lists.
No. of services and amount realised.
Number and amount of disconnected services.
Number and amount of not operated Disconnection lists.

2. Whether reconciliation of Service Connection Register between ERO & field section
offices is being done every month.
3. Maintenance of Security Deposit Registers.
4. Linking of Security Deposit between Service Connection Register and SD Register
5. Reconciliation of Cash book Security Deposit column with the Security Deposit
Register every month.

- 427 -

6. Reconciliation of service connection Register with the Computer consumer ledger to

ensure that all the new services are brought to books & bills issued.
7. Review of Meter reading books with reference to B.P.Ms 18, dt. 10-6-96 & to ensure
that all the top entries are recorded and also correct assessment of consumption when
the Meters are stuck j up/Burnt/Not-working, door-lock, etc.
8. Review of street lights billing: Ensure issue of bills of all the street lights services
released from time to time duly updating the consumer Master by feeding to the
Private Accounting ;Agency (PAA).
9. Receipt of Test reports & Agreements from the field officers for the new services
released and maintenance of service-wise dockets in ERO and ensuring maintenance of
Agreements Register and test reports in respect of High value category II & III
services, under the custody of Junior Accounts Officer billing, high value (As per
Manual Provisions).
10. Review of correctness of Debit consolidation (monthly demand) & credit
reconciliation (Cash book collections plus Journal Entries totals to be tallied with the
credit totals furnished by the PAA) correctness/reasonableness of withdrawal Journal
Entries passed in EROs.
11. Ensuring periodical percentage checks by SIRC/Junior Accounts Officer Cash/Assistant
Accounts Officer on the daily collections of R.Cs/P.C.As in ERO & collection centres.
12. Review of dishonoured cheques register and writing of minus B.C.R.Cs.
13. Termination of Agreements for the services under disconnection for more than four
months and dismantling of the services thereon.
14. Levy & collection of proper Additional charge for belated payments.
15. Reconciliation of services to ensure that all services released are brought to account.
i) Is there is reconciliation of services between Electricity Revenue Office and
section office and Electricity Revenue Office and Private/Accounting Agency
- Up to what date reconciliation was done?
ii) Are the services released entered in the meter reading Books?

- 428 -

16.

a)

Is consumption deposits received for all new services and linked up. Is noncollection of consumption deposit pointed out by Electricity Revenue Office
for new services.

b)

Is there a record in the Electricity Reve nue Office to show

i)

How many readings due in the month are not received?

ii)

How many adjustment bills are issued for the reading received?

iii) In how many cases bills could not be issued for want of meter
readings?
iv) Is meter readings review made by the Electricity Revenue Office for
monthly billed services every month?
17.

i)
ii)

What are the number of category-wise services?

How many Private Accounting Agencies are entrusted with the work of the
Electricity Revenue Office?

iii)

Are they on the computer? If so

a)
b)
c)
d)

Is the Master up-to-date?

Are closing balances correct?
Are exception reports issued by the Computer?
With how many section Officers in the ERG dealin?

18. STATUS OF EXISTING SERVICES:

i)
ii)
iii)
iv)
19.

Are consumer-wise arrears furnished to the Computer?

No. of Services for which arrears are furnished.
Are the arrears correct and complete?
No.of services for which arrears are to be furnished to the computer agency.

CONSUMER COMPLAINTS - ANALYSIS:

Number of complaints received on

i) Wrong meter readings
ii) Credits not taken into accounts.
iii)Opening balance not taken correctly.
iv)Adjustment bills not received.

- 429 -

20.

Are exception reports being received from Computer Agencies promptly?

What is the action taken? Are they brought to the notice of Divisional
Engineer/ Superintending Engineer in their co-ordination meeting and what is the
result?

XIII. GENERAL

1.

Is Annual verification of dead stock books forms and stationery done by an

officer not connected with stationery.

2.

Are all local purchase of stationery taken to stock.

3-

Are the purchases made duly following the prescribed procedure and as per the
delegated powers.

4.

Are there any items purchased when they are available in stock.

5.

Are the specimen signatures of officers drawing stationery available and the
signatures of the staff to whom stationery is handed over are available and check
one month's issues with the specimen signatures.

6.

Are the specimen signatures who countersign the hand receipts for actual
expenses available and check a months receipts with the signatures.

7.

Verify the actual expenses register to ensure that payments are regulated as per
the standards prescribed by the Board.

8.

Check the service postage stamps account.

9.

He will verify in the MRT Branch the meter readings before the meter is
removed from a consumer's premises and thereafter test and install in the
premises of the same or another consumer and point out variations observed.

10. The Accounts Officer (Internal Audit) will also go through the audit slips issued
by the Accountant General's Inspection party at the time of audit of Balance
Sheet audit and see whether any further probe is required.
11 The Accounts Officer (Internal Audit) will obtain the inspection reports of
various departmental officers i.e. Chief Engineer, Superintending Engineer,
Senior Accounts Officer, Accounts Officers and of Accountant General and go
through "them so as to see whether any further probe/check is required on the
points raised therein.
576. Post audit of expenditure, stores and receipts of Board - to cover the following:i) Maintaining the Register of vouchers selected for arithmetical check.
ii) Preparing the statement of items under objection and disposing off - on its
return.
iii) Maintaining the Register of objections.
iv) Writing up the Audit note and issue and its final disposal on receipt of replies.

- 430 -

v) Preparing statements of pending objections quarterly to communicate to

Deputy Chief Controller of Accounts (Audit),
vi) Examining the payments in connection with contracts to see specially whether
the financial rules, regulations, the grant of advances to contractors and issue
of materials to them are strictly observed and that in case of final bilk the date
of actual completion of work is duly checked with the stipulated one etc.
vii) Examining the running account bills for works executed on lump sum
contracts to see that the method stated to have been employed for estimating
the value of work done is not open to objection,
viii) Check land award statements pertaining to the land acquired for which
compensation is paid,
ix) Issue of reminders in cases of delay in reply to letters, returns of audit
notes and statement of items and objections till all the points therein are
settled.
x) Investigation of frauds, embezzlements, thefts, etc
xi) Attending to any other items of work that may be entrusted to by the
Dy.Chief Controller of Accounts (Audit),
xii) An half yearly report of field difficulties in implementation consistent with the
developmental works suggesting modifications to code rules, enhanced powers if
necessary to keep up the targets should be sent to the Chief Engineer/Financial
Advisor & Chief Controller of Accounts.
a) The Accounts Officers (IA) shall have powers to call for any documents
including confidential ones required in discharge of functions entrusted to
them from the Divisional Officers, Superintending Engineers and other
officers of the Board.
b) They shall on being satisfied with the documents and replies furnished by
the departmental officers drop the objections taken in the audit note,
statement of items under objections and inspection report and those kept
in the objection book.
c) The Acco unts Officers (Internal Audit) shall be sanctioned a permanent
advance of Rs.500/- each to meet the office expenses, by the office from
which he is drawing Pay and Allowances. The expenditure incurred will
be passed by the Accounts Officer (Internal Audit) concerned and
recouped from the Accounts Officer/Expenditure/Operation circle Pay
and allowances etc. bills for advance of tour travelling allowance and
festival advance and other advances not bearing interest to the staff shall
be paid by the Accounts Officer (Expr.) against the bills passed and
presented
by the Accounts Officer (Internal Audit) The Accounts
Officers (Internal Audit) shall draw, their salaries and allowances against
the pay slips issued.

- 431 -

d) The Accounts Officer (Internal Audit) shall be declared as controlling

officers for the establishment working under them. They will countersign
all travelling allowance bills of the staff working under them.
e) All their personal claims of travelling allowance etc. should be submitted
to the Deputy Chief Controller of Accounts (Audit) with a copy of
approved tour programme for countersignature. Payments should be
obtained from the Accounts Officer of the circle office concerned against
the countersigned bills.
f) All financial sanctions to works, purchases, establishments, and misc.
items accorded by the Divisional Officers, Superintending Engineers, and
Chief' Engineers shall be supplied to the Accounts Officer (Internal Audit)
in respect of the divisions of the circle allotted for internal audit work.
He is entitled to receive direct from the sanctioning authority a copy of
such sanction or order signed by a responsible officer.
577. Inspections and in the scrutiny of accounts and vouc hers the following procedure
should be followed:
a) Courteous language distinctly quoting the rules or orders infringed should be
used.
b) A programme of audit of the accounts of offices should be drawn up in advance
and adhered to
c) All the vouchers and dockets checked should bear an enfacement "checked"
and initialed with date by the LTD.C./Accounts Officer/Accounts Officer (IA)
d) On Commencement and after completion of each programme a certificate of
completion of audit should be sent to Deputy Chief Controller of Accounts
(Audit) every month.
e) The Accounts Officer (Internal Audit) is entitled to receive direct from the
sanctioning authority a copy of the sanction or orders signed by a responsible
officer designated for the purpose.
f) All sanctions require scrutiny with reference to some or all of the following points^
i) legitimacy of charges against the Board,
ii) Correctness of classification,
iii) Competency of sanctioning authority,
iv) Completeness of sanction.

- 432 -

g) No work should be commenced or liability incurred in connection with it

until an estimate has been technically sanctioned and allotment of funds made.
Cases, in which the work is commenced in the absence of these formalities, are
required to be communicated by the departmental officers to the Accounts
Officer (Internal Audit). The receipt of these reports should be watched by him.
h) Audit against provision of funds is conducted to comprise.
i) audit of expenditure in a particular object requiring specified
appropriation against such appropriation and (ii) audit of expenditure on a
group of items of expenditure for which a lumpsum appropriation is
sanctioned.
i)

j)

Appropriation audit should be conducted only for totals of quarterly to end

of September, December and March.
It may be ensured that the dockets have been prepared strictly in
accordance with the schedules. For this purpose a copy of monthly
accounts and copies of schedules are to be obtained from the accounting
units.

k) Audit of expenditure against estimates is also to be conducted and

communicated in the audit notes.
1) Audit should also be conducted on payments for work done or supplies made
against agreements, approved data etc.

- 433 -

OBJECTIONS IN WORK TRANSACTION:

Objections of the following classes need not be registered in the objection

statement but should be dealt with through an Audit note.
a) Objections which cannot be expressed in money value.
b) Objections which merely represent instructions for future guidance and
general observa nce.
c) Objections which are trivial.
The Accounts Officer(Internal Audit) will check that the debits and credits
shown in the - L.O.A trial balance towards payments and receipts by Financial
Adviser & Chief Controller of Accounts, are entered in the ledgers, purchase order
file, S.R.B as the case may be.
The Accounts Officer (Internal Audit) will verify that T.D.As in respect of
winter-stores drawal of materials, are actually despatched and acceptances noted in the
register of T.D.As.
Objection statements and Audit notes should be forwarded by Accounts Officer
(Internal Audit) to the Divisional Engineer, Superintending Engineer or Chief
Engineer as the case may be. The responsibility of the removal of objections and
their prompt settlement within one month devolves upon the Divisional Engineer,
Superintending Engineer, or Chief Engineer as the case may be.
The money value objections on review of the vouchers by Accounts Officer
(Internal Audit) will be recorded in Part- I of the Register, while tho se
supplemented by the concurrent Audit party of Accountant General on communication
will be taken in Part- II of the same Register. Copies of audit notes and statement
of items under objections issued to the circles, Division offices/field Chief Engineers
shall be communicated to the Accountant General (EBCA) with a view to avoid
redundancy or duplication of audit.

- 434 -

ANNEXURE- I
Indemnity Board to be furnished by an intending consumer who is not the owner of the
premises and applies without the consent of the owner. (To be obtained in a Non-Judicial
stamped paper worth Rs.30/-)

DEED OF INDEMNITY
THIS DEED OF INDEMNITY EXECUTED ON THIS THE .................... DAY OF
................... ONE THOUSAND NINE HUNDRED AND NTNTETY ................... BY Sri
..............................................................................
S/o
.........................residing
at
...................................................................... having his office/workshop at
........................
Hereinafter called the indemnifier (which term shall mean and include executors,
administrators, heirs, successors and assigns) to and in favour of the Andhra Pradesh State
Electricity Board, a body corporate constituted under the Electricity (Supply) Act 1948
having its office at Vidyut Soudha, Khairtabad, Hyderabad 500049 hereinafter called the
Board (which term means shall mean and include its successors in office and assigns)
WHEREAS the consumer has taken on lease the premises in Door No..............for the
pur pose of* . . .............. from Sri....................... S/o ............................ residing at
..................................................... Who is the owner of the above said premises.
AND WHEREAS the said owner is not available/has refused to give his consent in writing
for the purpose.
AND WHEREAS the indemnifier has requested the Board to give a service connection in
his name subject to execution of an indemnity bond by him indemnifying the Board against
any damage or loss caused to the Board in respect of the service of the service connection
in his name.
AND WHEREAS in consideration of the acceptance of the above for a service connection
in his name, the indemnifier hereby agrees to indemnify the Board against all proceedings,
claims, demands, costs, damages, expenses which the Board may incur by reason of a
fresh service connection given to the indemnifier without the consent of the owner of the
premises.
The indemnifier further undertakes to make good any sum that may be found to be and
become payable to the Board with, regard to all liabilities and claims personally as well as
by means of both -movable and immovable properties. The indemnifier agrees that the
enhanced current consumption charges but also against any claim that may arise in the
event of termination of the agreement prior to the expiry of the contracted period

- 435 -

The indemnifier further undertakes that the Board shall be at liberty to disconnect the
service connection given to him, and also for loading the dues remaining unpaid by him to
other service connection(s) that may stand in his name.
NOW THE CONDITION OF THE above written bond is such that if the indemnifier shall
duly and faithfully observe and perform the above said conditions, then the above written
bond shall be void, otherwise the same shall remain in full force.
IN WITNESS WHEREOF Sri ..................... the indemnifier has signed this deed on the
day, month and year herein before first mentioned.

SIGNED AND DELIVERED

BY
in the presence of
Witnesses : (Name & Address)
1.

2.

Indicate whether it is domestic, industrial, agricultural, hut educational/other

special institution or for other categories etc.

- 436 -

ANNEXURE - II
Indemnity Bond to be furnished by an intending consumer for any type of service
connection in any Government land/porom boke. (To be obtained in a Non-Judicial
stamped paper worth Rs.30/-)
DEED OF INDEMNITY

THIS DEED OF INDEMNITY EXECUTED ON THIS THE ................... DAY

OF......:........ ONE THOUSAND NINE HUNDRED AND NINTETY .........................
BY Sri.
.........................................................
S/o ......................... residing at
...................................................................... having
his office/workshop at
........................
Hereinafter called the indemnifier (which term shall mean and include executors,
administrators, heirs, successors and assigns) to and in favour of the Andhra Pradesh State
Electricity Board, a body corporate constituted under the Electricity (Supply) Act 1948
having its office at Vidyut Soudha, Khairtabad, Hyderabad 500049 hereinafter called the
Board (which term means shall mean and include its successors in office and assigns).
WHEREAS the consumer has taken on lease or the otherwise lawfully occupying the
premises without a lease in Door No.............. situated in the land / porom boke in S.F. no.
owned by..............................Department for the purpose of * ..................................... and
has applied for a service connection in the above premises in his name for the purpose of*
AND WHEREAS the indemnifier has requested the Board to give a service connection in
his name subject to execution of an indemnity bond by him indemnifying the Board
against any damage or loss caused to the Board in respect of service connection in his
name.
AND WHEREAS in consideration of the acceptance of the above for a service connection
in his name, the indemnifier hereby agrees to indemnify the Board against all proceedings,
claims, demands, costs, damages, expenses which the Board may incur by reason of a
fresh service connection given to the indemnifier.

The indemnifier further undertakes to make good any sum that may be found to be and
become payable to the Board with regard to all liabilities and claims personally as well as
by means of both movable and immovable properties. The indemnifier agrees that the
enhanced current consumption deposit paid by him shall be adjusted against the arrears of
the current consumption charges but also against any claim that may arise in the event of
termination of the agreement prior to the expiry of the contracted period.

- 437 -

The indemnifier further undertakes that the Board shall be at liberty to disconnect the
service connection given to him, and also for loading the dues remaining unpaid by him to
other service connection(s) that may stand in his name.
NOW THE CONDITION OF THE above written bond is such that if the indemnifier
shall duly and faithfully observe and perform the above said conditions, then the above
written bond shall be void, otherwise the same shall remain in full force.
IN WITNESS WHEREOF Sri ..................the indemnifier has signed this deed on the
day, month and year herein before first mentioned.

SIGNED AND DELIVERED

BY
in the presence of
Witnesses : (Name & Address)
1.

2.

Indicate whether it is domestic, industrial, agricultural, hut educational/other

special institution or for other categories etc.

- 438 -

ANNEXURE-III
From

To

Assistant Engineer/Additional Assistant Engineer

Sri/Smt./Mrs.

Operation Section
No.
Dear Sir/Madam/Sirs,
Ref:- Your application dated
1. With reference to your application for supply of LT energy to your premises I request
you to take action to:
1) Please pay a sum of Rs.
towards consumption deposit in the form of a Bank
Draft drawn in favour of Assistant Accounts Officer/EIecy., Revenue Office.
ii) Please pay a sum of Rs.
being the Development charges payable by you towards
new connectio n/Additional load in the shape of a bank draft in favour of Divisional
Engineer.
iii) Please produce the completion - cum - test report in respect of wiring of your installation.
iv) Please ensure that the materials required for service connection are as per the bill of
materials in the sketch enclosed. The materials should be of standard type conforming
to Indian Standard Specification, and with ISI marks for wire. The service connection
work in your premises should be executed through the agency of a Lice nsed Elecl.
Contractor as per I.E.E. Rule 1956 and kept ready as per the plan in the sketch
enclosed. The P.V.C. single core wire duly clipped to the bearer wire should be kept
ready with you, in your premises.
v) Please ensure that the earthing for the installation in your premises is carried out as per
the Indian Standard Specification 3043/1966
2) Please note that your request for release of service will not be complied with, if the
material used for service connection is not as per the specification prescribed by the
Board.
Yours faithfully,

ASST. ENGINEER/ADDL. ASST. ENGINEER

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- 440 -

- 441 -

ANNEXURE IV

From

To

Asst. Engineer/Addl. Asst. Engineer

The Assistant Divisional Engineer

Operation Secion

Operation

Sir,
Sub: Work order application for L.T. domestic service connectionsSubmitted.
-------Please issue work order for Rs.
As per the details on reverse for the service
connections proposed to be released in the coming one month/fortnight.
Account No .

C 1719

Metering Equipment under

Distribution (Medium and Low voltage)

No provisional work orders for service connections are

Certified that

pending closure with the section

There is only one work order pending closure with the section

ASST. ENGINNER/ADDL. ASST. ENGINEER

S.NO

NAME OF THE CONSUMER

TYPE AND

WITH ADDRESS

CAPACITY
OF METER

- 442 -

VALUE

REMARKS

ANNEXURE V

WORK ORDER NO.

DATED

Issued to Asst. Engineer/Addl. Asst. Engineer Supervisor

For Rs.

As detailed below

Single 0

amps

meters

nos.

Rs.

Three 0

amps

meters

nos.

Rs.

Account no. C 1719 Metering equipment under

G Distribution (Medium and Low Voltage)
ASSISTANT DIVISIONAL ENGINEER
To
Assistant Engineer/Addl. Assistant Engineer
Copy to Division Office (Account Section)/
along with work order application.

- 443 -

ANNEXURE - VI
INITIAL ACCOUNTS FOR THE SERVICE CONNECTIONS RELEASED UNDER
WORK ORDER NO.
FOR THE PERIOD FROM
TO

SI.No. Description

Name of the

of meter with

consumer

number

with address.

Date of
Release

Name of the

Estimate

Amount

distribution

amount

paid by

And service
connection
number

without
cost of
meter

the D.D.s

Remarks

Total

SECTION OFFICER

- 444 -

ANNEXURE-VII
ANDHRA PRADESH STATE ELECTRICITY BOARD
___________________________ MATERIAL CARD _________________
NO:
E/sTo ..................................................... HP
Agrl. / Indl./ /
/load to
at.

Sri.

Sanction No.
1. P.S.C.C. Poles 9.1 Mts./8 m (200/140.kgs)
2. Rail Poles R.S. Joists.
3. 33 KV Cross arms
4. 33 KV Pin insulators with pins
5 . 1 1 KV Strain Discs: with metal: parts
6. 11 KV Pin insulators with pins
7. 11 KV Top Fitting
8. 11 KV'V Cross arms
9. 3 Phase 5 wire'cross arms
10. Single phase 3 wire cross arms
11.3 phase cross arms
12. Back clamps
13. LT Pin insulators with pins
14. LTShackies& Metal Pans
15. C.I. Knobs
16. M.S. Stay sets
17. Baseplates
18. Guy insulators L.T.
19. Guy insulators HT
20. Stay wire No.7/12/7/10
21. Stay clamps
22. Conductors ACRS. 7/2, 11/7/2, 59/7/3, 35 KVA
23. Bolts and Nuts of sizes
24. G.I.WireNo.8/6
25. 11KVAB switches 200/400 amps.
26. Distribution Transformers 63/100/160 KVA
27. D.P./S.P. Structure Materials
28. G.I. Earth Pipes
29. A Type Dist. Boxes (Feeder Dist. Box)
30. Fuse Unit 100/200/300 amps
31. Cement
32. 11 KV Post Type Insulators
33. Other if any
AE

- 445 -

ADE

DEE

ANNEXURE - VIII
STATEMENT OF MATERIAL ACCOUNT TO BE ENCLOSED TO THE WORK
ORDER SURRENDERED
SI. Name of the
No. material

Quantity
Quantity
authorised
actually
to be drawn drawn
intheW.O.
3
4

Quantity
actually
used on
works
5

Balance
material
still at
Site
6

Balance
material
devoluted
7

NOTE:- Col.4 and Col.7 should be supported by the initial account maintained for
materials indicating day to day drawa ls and devolutions with Reqn. Nos. and dates and
quantities drawn and devolution Nos. dates and quantities.

SECTION OFFICER

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