CHAPTER XVIII (18) STORE OF ARTICLES, STOCK TAKING AND WRITING OFF OF LOSSES OF STORES Proposed Modification

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1 Kendriya Vidyalaya Sangathan (HQ)/Regional offices/kendriya Vidyalayas may hire external professionals, consulting firms or consultants (referred to as Consultant hereinafter) for a specific job which is well defined in terms of contract and time frame for its completion or outsource certain services in conformity with Rule 163 to 185 of General Financial Rules, Article No. 183-B : Procurement of Works: Kendriya Vidyalaya Sangathan (HQ)/Regional offices/kendriya Vidyalayas shall procure works in accordance with the stipulations of Rule 123 to 133 of the General Financial Rules, 2005 as amended from time to time except the fact that in the case of KVS in consultation with MHRD instead of Ministry of Urban Development shall be held, if otherwise required. Article No. 183-C: Integrity Pact: Kendriya Vidyalayas/Regional Offices/ZIETs/Headquarters shall include the generally applicable integrity Pact as given in Appendix 4 their all procurement transactions/contacts/ proposals/tender Documents. The threshold value above which the Integrity Pact to be included in Tender/Quotation is Rs.3,00,000/- [Three Lakhs] for Kendriya Vidyalayas and Rs.5,00,000/- [Five Lakhs] for Regional Offices/ZIETs and Headquarters. The above guidelines for all transactions/contracts should be followed without fail. CHAPTER XVIII (18) REVISED HEADING: INVENTORY MANAGEMENT Article No. STORE OF ARTICLES, STOCK TAKING AND WRITING OFF OF LOSSES OF STORES Proposed Modification Remarks

2 184. Storing of Articles (Receipt of goods and materials from private suppliers ): 1. While receiving goods and materials from supplier, the Stock Holder of stores should refer to the relevant contract terms and follow the prescribed procedure for receiving the material provided by the KVS. 2. All materials shall be counted, measured or weighed and subjected to visual inspection at the time of receipt to ensure that the quantities are correct, the quality is according to the required specification and there is no damage or deficiency in the materials. Chapter 7 New GFR Details of the material so received should thereafter be entered in the appropriate stock register. The Stock Holder of stores should certify that he/she has actually received the material and recorded it in the appropriate stock register. (i) 4. Valuable articles like Computer, Microscope, Epidiascope, Film Strip Projector, Television Set, Post Office Box, Travelling Microscope, etc. should be kept locked their containers have locking arrangement and stored in steel almirahs. One set of keys of the almirah should be with the Teacher-in-charge and another set with the Principal. (ii) 5. Wherever articles have machine numbers, a note of the machine numbers should be kept in the Stock Register for the purpose of identification. (iii) 6. Articles of furniture should be serially numbered followed by the code name for each nomenclature of furniture and the year of purchase (for example Almirah Wooden-ALM-W-1/66). The serial numbers should be noted in the Stock Registers for the purpose of identification. A register or list should be maintained showing the detailed distribution of furniture roomwise and a copy of the list should be maintained in the respective rooms. The class teacher should be made responsible for the furniture in his class room. Articles of furniture in the common rooms should be put in charge of a particular senior teacher. (iv) 7. Articles like Fortin s Barometer, Physical Balance, Analytical Balance, etc. Should be kept in suitable cases and locked when not in use. (v) 8. Glassware should be handled carefully during demonstration or experiments. Glassware should be stored in the laboratory rooms or as near thereto as possible so that the incidence of handling may be reduced to the minimum. Receipt /issue of Articles : 185.(i) Receipt /issue of goods and materials : (i) Valuable articles intended for demonstration purposes or doing experiments should be taken out from the place

3 of storage and placed back only in the presence of the Teacher-in-charge. On no account, the students should be allowed to meddle with the valuable articles. (ii) (ii) Chemicals and consumable articles required for consumption in experiments should not be issued in large quantities to the students so as to prevent wastage. (iii) (iii) Reference books should not be issued by the Librarian, to the students for study at home. These should not also be issued to the teachers except for reference and return on the same day under proper receipt. A Register in Form C.S.27 should be maintained for the purpose of issuing and watching the return of library books. As an absolute rule, no library book should be allowed to remain with the students/teachers (including the Principal) longer than necessary. For the purpose of conducting the annual physical verification, the Librarian shall be responsible to collect back all the library books from the students and teaching staff before the close of the school for vacation. (iv) (iv) Except in the case of articles which will be consumed in the process of experiments, no article should be struck off from the Stock Register, even if it is lost or damaged, before its value is written off by the competent authority. The approval of the Sangathan is necessary for striking off an article which is lost or has become unserviceable, in case its written off does not fall within the powers delegated to the Principal. Chemicals and other consumable articles used for experiments should be shown as issued on day-to-day or weekly basis as may be found convenient and the entry in the Stock Register attested by the Teacher-in-charge with date. Note: The term consumable articles do not include glassware, etc. which are liable to breakage in handling. It includes only articles which are physically consumed in the process of doing experiments such as chemicals, kerosene, distilled water, etc. (v) (v) Articles of stationery may be shown issued on a monthly basis if it is not convenient to account for the same on a weekly or fortnightly basis and the entry attested by the Principal or a PGT designated for the purpose by the Principal. The Principal should keep a proper control over the consumption of articles of stationery so as to ensure that there is no wastage. Stock Verification Physical Verification of Fixed Assets : The inventory for fixed assets shall ordinarily be maintained at site. Fixed assets should be verified at least once in a year and the outcome of the verification recorded in the corresponding register. Discrepancies, if any, shall be promptly investigated and brought to account. 2. Physical Verification of Consumable Articles: A physical verification of all the consumable goods and materials should be under taken at least once in a year and discrepancies if any should be recorded in the stock register for appropriate action by the competent authority. 3. Procedure for Verification i) Verification shall always be made in the presence of the officer responsible for the custody of the

4 inventory being verified. ii) A certificate of verification along with the findings shall be recorded in the stock register. iii) Discrepancies, including shortages, damages and unserviceable goods, if any identified during verification, shall immediately be brought to the notice of the competent authority for taking appropriate action in accordance with provisions as given below:. 4. Physical Verification of Library Books : (i) Complete Physical Verification of books should be done every year in case of Libraries having not more than twenty thousand volumes. For Libraries having more than twenty thousand volumes and upto fifty thousand volumes, such verification should be done at least once in three years. Sample physical verification at intervals of not more than three years should be done in case of Libraries having fifty thousand volumes. In case such verification reveals unusual or unreasonable shortages complete verification shall be done. (ii) Loss of five volumes per one thousand volumes of books issued/consulted in a year may be taken as reasonable, provided such losses are not attributable to dishonesty or negligence. However, loss of a book of a value exceeding Rs.1000 (Rupees One Thousand Only) and rare books irrespective of value shall invariably be investigated and appropriate action taken. (i) (i) (ii) Once a year in April after the Annual Examination is over and not later than the end of vacation-preferably during the vacation; and the excesses or shortages noticed as a result abstracted in a list, department-wise, in the following form in triplicate:- Stock Regr. Page No. NAME OF THE DEPARTMENT Name of the article Stock as per Excess (+) Shortage (-) Stock Regr. Physical verification Results of investigation

5 (a) (b) (ii) Excess. Excesses should be investigated to find out any omission or shortage in accounting with reference to the invoices of articles received. They should be brought to account in the Stock Register with suitable remarks and proper steps taken to safeguard against such omissions or commissions in future Shortages Shortages indicate losses or breakages in handling and as such required detailed investigation. The lines on which investigation should be conducted are indicated in Article 187. Whenever there is a change in the incumbency due to transfer, death etc., 187. In regard to loss of stores due to theft, report should be sent as explained in Article 235. In regard to loss of stores other than due to theft, responsibility has to be fixed on the stock holder. For this purpose a report should be furnished immediately after such losses come to notice. In regard to loss of stores due to breakage, action should be taken as indicated below:- As and when breakages arise, action should be taken to fix responsibility on the student or staff at fault and to recover the cost price or market price, whichever is higher. A receipt in form CS 12 should be issued to the part concerned and the amount credited as miscellaneous income. A note of the breakage should be kept in a register in form CS 48. As regards other breakages, that is, accidental breakages while conducting experiments, an on-the-spot investigation should be conducted by the Principal and the result thereof recorded in a register which should be maintained for each department separately. The broken articles should be preserved for investigation by the Condemnation Board. As soon as the annual physical verification is completed, a Condemnation Board consisting of two members of the Management Committee and the Principal should be constituted to investigate into the deficiencies in the Stock and make recommendations to the Sangathan either for recovery of the cost of articles or for writing off the cost price of the articles, if justified. While making recommendations for write off, the Condemnation Board should take into consideration the period of effective life of the article wherever the same has been prescribed or the normal period of life. The report of the losses/breakages should be considered by the Executive Committee, VMC who has full powers up to Rs.2.00,000/- in a year to condemn stores of all kinds. Cases involving condemnation of stores beyond this limit and all cases involving fraud, embezzlement, misappropriation or theft will be condemned with the approval of the Competent Authority of KVS. The report of the losses/breakages should be sent to the Regional Officer along with

6 the minutes of the Executive Committee/VMC by lst July each year. However, if the total book value of articles to be written off works upto Rs.500/- the articles may be written off under the powers delegated to the Principal and a copy of the sanction along with the report submitted to the Regional Office in duplicate. On receipt of the orders of the Regional Office/Sangathan, action should be taken by the Principal as indicated therein. No articles should be written off from the Stock Register without proper sanction and a reference to the sanction No. and date should be given in the Stock Register in support of the entry for write off. 187 A 187 B 187 A - Transfer of charge of goods, materials etc. : In case of transfer of Officer-in-charge of the goods, materials, etc. the transferred officer shall see that the goods or material are made over correctly to his successor. A statement giving all relevant detail of the goods, materials etc in question shall be prepared and signed with date by the relieving officer and the relieved officer. Each of these officers will retain a copy of the signed statement. 187 B - Disposal of Goods : (i) The competent authority may, at his discretion, constitute a committee at appropriate level to declare item(s) as surplus or obsolete or unserviceable. (ii) The book value, guiding price and reserved price, which will be required while disposing of the surplus goods, should also be worked out. In case where it is not possible to work out the book value, the original purchase price of the goods in question may be utilized. A report of stores for disposal shall be prepared in the Form given below [GFR 17]. Form of surplus or obsolete or unserviceable report of stores for disposal [ See Article 187-B [iii] Item No Particulars of stores Quantity/ Weight Book Value/ Original purchase price Condition And year Of purchase Mode of disposal [sale, public auction or otherwise] Remark Signature... Designation... Date...

7 (iii) In case an item becomes unserviceable due to negligence, fraud or mischief on the part of a Government servant, responsibility for the same should be fixed. 187 C - Modes of Disposal : (i) Surplus or obsolete or unserviceable goods of residual value above Rupees Two Lakh should be disposed of by:- (a) Obtaining bids through advertised tender or (b) Public auction (ii) For surplus or obsolete or unserviceable goods with residual value less than Rupees Two Lakh, the mode of disposal will be determined by the competent authority, keeping in view the necessity to avoid accumulation of such goods and consequential blockage of space and, also, deterioration in value of goods to be disposed of. (iii) Certain surplus or obsolete or unserviceable goods such as expired medicines, food grains, ammunition etc. hazardous or unfit for human consumption, should be disposed of or destroyed immediately by adopting suitable mode so as to avoid any health hazard and / or environmental pollution and also the possibility of misuse of such goods. (iv) Surplus or obsolete or unserviceable goods, equipments and documents, which involve security concerns (e.g. currency, negotiable instruments, receipt books, stamps, and security pressetc.), should be disposed in an appropriate manner to ensure compliance with rules relating to officials secrets as well as financial prudence. 187 D - Disposal through Advertised Tender: (i) The broad steps to be adopted for this purpose are as follows :- a) Preparation of bidding documents. b) Invitation of tender for the surplus goods to be sold. c) Opening of bids d) Analysis and evaluation of bids received. e) Selection of highest responsive bidder.

8 f) Collection of sale value from the selected bidder. g) Issue of sale release order to the selected bidder. h) Release of the sold surplus goods to the selected bidder. i) Return of bid security to the unsuccessful bidders. (ii) The important aspects to be kept in view while disposing the goods through advertised tender are as under :- (iii) a) The basic principle for sale of such goods through advertised tender ensuring transparency, competition, fairness and elimination of discretion. Wide publicity should be ensured for the sale plan and the goods to be sold. All the required terms and conditions of sale are to be incorporated in the bidding document comprehensively in plain and simple language. Applicable of taxes, as relevant, should be clearly stated in the document. b) The bidding document should also indicate the location and present condition of the goods to be sold so that the bidders can inspect the goods before bidding. c) The bidders should be asked to furnish bid security alongwith their bids. The amount of bid security should ordinarily be ten percent of the assessed or reserved price of the goods. The exact bid security amount should be indicated in the bidding document. d) The bid of the highest acceptable responsive bidder should normally be accepted. However, if the price offered by that bidder is not acceptable, negotiation may be held only with that bidder. e) In case the total quantity to be disposed of cannot be taken up by the highest acceptable bidder, the remaining quantity may be offered to the next higher bidder(s) at the price offered by the higher acceptable bidder. f) Full payment i.e. the residual amount after adjusting the bid security should be obtained from the successful bidder before releasing the goods. g) In case the selected bidder does not show interest in lifting the goods, the bid security should be forfeited and other actions initiated including re-sale of the goods in question at the risk and cost of the defaulter, after obtaining the legal advice. Late bids i.e. bids received after the specified date and time of receipt should not be considered. 187 E - Disposal through auction: (i) Kendriya Vidyalaya Sangathan may undertake auction of goods to be disposed of either directly or through approved auctioneers.

9 (i) The basic principles to be followed here are similar to those applicable for disposal through advertised tender so as to ensure transparency, competitions, fairness and elimination of discretion. The auction plan including details of the goods to be auctioned and their location, applicable terms and conditions of the sale etc., should be given wide publicity in the same manner as is done in case of advertised tender. (ii) While starting the auction process, the condition and location of the goods to be auctioned, applicable terms and conditions of sate etc., (as already indicated earlier while giving vide publicity for same), should be announced again for the benefit of the assembled bidders. (iii) During the auction process, acceptance or rejection of a bid should be announced immediately on the stroke of the hammer. If a bid is accepted, earnest money (not less than twenty five percent of the bid value) should immediately be taken on the spot from the successful bidder either in cash or in the form of Deposit-at-call-Receipt (DACR), drawn in favour of the Kendriya Vidyalaya/Kendriya Vidyalaya Sangathan [RO/ZIET/HQ] selling the goods. The goods should be handed over to the successful bidder only after receiving the balance payment. (iv) The composition of the auction team should however include an officer of the Internal Finance Wing of the department./an officer authorised by VMC 187 F - Disposal at scrap value or by other modes: If a Kendriya Vidyalaya/Kendriya Vidyalaya Sangathan [RO/ZIET/HQ] is unable to sell any surplus or obsolete or unserviceable item in spite of its attempts through advertised tender or auction, it may dispose of the same at its scrap value with the approval of the competent authority inconsultation with the Finance Division. In case of Kendriya Vidyalaya/Office is unable to sell the item even at its scrap value, it may adopt any other mode of disposal including destruction of the item in an eco-friendly manner. A sale account should be prepared for goods disposed of in Form GFR 18 duly signed by the officer who supervised the sale or auction. Form is given below GFR 18 [Article 187 F ] Sale Account Item No Particulars of Quantity/ Name and full address of purchaser Highest bid accepted Stores Weight Highest bid rejected Earnest money realize on the sport Date on which the complete amount is realize and credited in to treasury Whether the articles were actually handed over on the spot. If not, the actual date of handing over of the articles with quantities. Auctioneer s Commission and acknowledgement for its payment

10 187 G - Losses not due to Depreciation: Losses not due to depreciation shall be grouped under the following heads:- (i) Losses due to theft or fraud; (ii) Losses due to neglect; Signature... Designation... Date... (iii) Anticipated losses on account of obsolescence of stores or of purchases in excess of requirements; (iv) Losses due to damage, and (v) Losses due to extraordinarily situations under Force Majeure conditions like fire, flood, enemy action, etc.; 187 H - GUIDELINES FOR CONDEMNATION & DISPOSAL OF ARTICLES INCLUDING IT. EQUIPMENTS 1. I.T. equipment in KVS(HQ) / Regional Offices / ZIETs / Kendriya Vidyalayas will include the following Items: (i) Personal Computers (PCs) (ii) Servers (iii) Dumb Terminals (iv) Printers (v) Uninterrupted Power Supply (UPS) (vi) Laptops (vii) Original packaged software (viii) Technical books and manuals pertaining to Hardware and software (ix) Data Communication Equipment (Switches, hubs and other LAN equipment (x) LCD Projectors and other projection devices. 2. Guidelines for condemnation and disposal of I.T. equipment will be applicable to: o KVS(HQ) o Regional Offices o Zonal Institutes of Education & Training o Kendriya Vidyalayas 3. The Computers / I.T./ equipment will be condemned only on the following grounds:

11 (a) Technically obsolete. Hardware / Data Communication Equipment / Packaged Software which have been used for last 5 years or more and are not in working condition. (b) Beyond economic repair When repair cost in respect of Hardware / Data Communication Equipment / Packaged Software is too high as compared to the current value (taking depreciation into account) and the age of the equipment. 4. Procedure for declaration and disposal of obsolete computers and Peripherals This lays down the procedure for declaring the obsolete I.T. equipment as obsolete / unserviceable /beyond economical repair for and their disposal. There are a number of I.T. equipment which are more than five years old. i) Preliminary Action: The following actions shall be taken before declaring I.T. equipment as Beyond Economic Repair (B.E.R.); (a) The I.T. equipment will continue to be used as long as they can be maintained or upgraded economically. The I.T. equipment shall be listed for condemnation only when they cannot be upgraded or maintained economically / warrant extensive repairs and replacement of subassemblies / accessories and combined cost of which exceeds 50% of the current cost of an equivalent system. (b) Possibility for replacement with buy-back procedure shall be explored prior to disposal. (c) Ascertain from the vendor who is giving A.M.C. support that the machine is Beyond Economic Repair (B.E.R). (d) Record the reasons for the I.T. equipment to be declared as obsolete, Declaration of I. T. equipment as B. E. R. 5. All the I.T. equipment to be declared as B.E.R. by following competent authorities: Level Vidyalaya Regional ZIET KVS (HQ) Competent Authority Executive Committee of VMC with one regular PGT (Computer Science). In case regular PGT (Computer Science) is not available. PGT (Computer Science) from neighbouring KV should be associated. Committee consisting of Deputy Commissioner, Assistant Commissioner (In-charge Computer Education), Administrative Officer and one regular PGT (Computer Science) from KV Committee consisting of Director Section Officer, Assistant and one regular PGT (Computer Science) from nearby KV. Committee consisting of Joint Commissioner (Acad), Assistant

12 Commissioner (Admin), Statistical Officer and one PGT (Computer Science) from nearby KV. 6. All the categories as mentioned at Para 1 may be declared as obsolete after 05 years from the date of purchase, if found so. 7. The designated competent authority mentioned at Para 5 should take into account the prescribed or stipulated life period of the item to be declared as obsolete / unserviceable. If no life period on any prescribed item is mentioned, it should be examined by the competent authority(s) as to whether item is unserviceable due to normal wear and tear. 8. The competent authority will also assess the cost of items declared obsolete / unserviceable and recommend for disposal. 9. Disposal of Computer System / Peripherals The proceedings with the necessary recommendations of competent authority shall be forwarded through following channel for obtaining the approval: Up to the limit of Rs2,00,000 in a year for a particular KV In respect of Kendriya Vidyalayas: Full power excluding cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment. Up to the limit of Rs.2 Lakhs in a year for the concerned Regional Office/ZIET. Up to the limit of Rs.5 Lakhs in a year for Regional Office/ZIETs. Beyond the limit of Rs.5 Lakhs in a year for a particular KV Executive Committee of VMC of the KV Concerned Deputy Commissioner of the Regional Office concerned Deputy Commissioner of the Regional Office concerned/director of the ZIET concerned. Additional Commissioner (Admn), KVS Commissioner, KVS 10. I.T. goods declared as obsolete will be auctioned as per existing norms for other store items. 11. On receipt of the orders of the Regional Office / KVS (HQ), action should be taken by the Principal as indicated therein. No equipment should be written off from the Stock Register without proper sanction. A reference to the sanction number and date should be given in the Stock Register in support of the entry for write off. If the equipment has been damaged due to fire or other reason, proposal shall be sent by the Kendriya Vidyalayas to the concerned Regional Office and the Regional Office, in turn, should send a proposal along with comments and recommendations to Commissioner, KVS for consideration and approval. 12. Such equipment shall be disposed of strictly following the procedure as laid down in Rule 196 to 201 of GFR Once the equipment has been condemned, it will be removed from the office use and kept in the area allotted for scrapped equipment. KVS(HQ)/Regional Offices/ ZIETs/ KVs will also

13 ensure removal of 'service and inventory labels from such I.T. equipment. All data including operating system must be removed after taking proper backup. 13. Each I.T. Department at the level. of KVS(HQ)/Regional Office/ZIET/KV will prepare Equipment Condemnation Note which will be individually numbered having equipment description (including make, model ) SI. No of Asset Register, Purchase date, purchase price, reason for condemnation and additional information, if any. The I.T. Wing of KVS will constitute a Condemnation Committee which will review the Condemnation Note and decide about the condemnation of equipment as per guidelines specified above. The Committee should have at least one member having I.T. background. 14. All procedures and rules of KVS on maintenance of records for condemnation of nonconsumable Items will be adhered to in these cases. The Condemnation Report prepared by the I.T. Department of KVS(HQ)/ ROs/ ZIETs/ KVs based on these guidelines shall be sent to the competent authorities described at Table given below. As per the delegation of powers for write off irrecoverable losses (excluding cases of theft / embezzlement etc.) as contained in Appendix II of the Education Code, the competent authorities given at Table given below shall be considered: Table The power of condemnation of stores including IT equipment purchased out of VVN/School Fund at various levels of KVS is as under. S. No Authority Power delegated in respect of Kendriya Vidyalayas. 1 Commissioner Full power including cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment 2 Additional Commissioner (Admn), KVS 3 Deputy Commissioner/Director of the Region/ZIET concerned Full power excluding cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment. Power delegated in respect of Regional Office/ZIETs. Full power including cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment Up to Rs.5 Lakhs per annum excluding the cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment Up to Rs.2 Lakhs per annum but excluding the cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment. 4 Executive Committee of VMC of the KV Concerned Up to Rs.2 Lakhs per annum but excluding the cases involving fraud, embezzlement, fire, misappropriation or theft and the articles whose life span has not been expired including IT Equipment. N.A.

14 The condemnation will be done only after approval of the competent authority. The write off from the books of accounts shall be done only after proper sanction is received. 15. To avoid piece-meal approach, all cases of condemnation and disposal of computer / I.T. equipment should start within one week of receipt of the guidelines in this financial year ( ). But in subsequent years, it must be processed at least twice in a year during the months of May-June and Nov-Dec.. Chapter 19 CONSTRUCTION WORKS AND THE ACCOUNTS CONNECTED THEREWITH MODIFIED 188. The work of construction of buildings, staff quarters and hostels for the Kendriya Vidyalayas is undertaken according to a planned programme depending on the availability of land and priorities. No work can be undertaken unless there is an approved budget provision for the same or funds are made available by re-appropriation from other heads of accounts As the Sangathan has no agency of its own for planning, designing and executing of Construction Works, agencies like the M.E.S., C.P.W.D. and P.W.D. are employed for the purpose on payment of the prescribed departmental charges. Sometimes none of these agencies is free to undertake the construction projects or may not have a sizeable unit to be able to handle the projects. In order to meet such situations, the Sangathan enters into agreement with one of the Semi-Government Construction Agencies for designing and supervision of works with the specific approval of Board of Governors. Note (1) In the case of works entrusted to M.E.S., no departmental charges are leviable as the Sangathan works are now being treated as an Agency basis by the Ministry of Defence, Govt. of India. (2) In exceptional cases, the execution of work by employment of private contractor s etc. may be entrusted by the Sangathan to the Vidyalaya Management Committee. However, it is done only in cases of Petty Works and/or Maintenance and Repairs works. 189 A. The following requirements must be met before a new work is commenced or liability incurred in connection with it (1) The name of the work approved by the Works Committee of the Sangathan; (2) The lease deed in respect of the transfer of the land to the Sangathan already exists/has been executed; (3) Administrative approval for undertaking the work has been accorded by the competent authority. (4) A properly detailed design and estimate has been received from the Construction Agency and necessary sanction to incur expenditure issued; and (5) Necessary funds to cover the charge during the year are available. A. Works Entrusted to M.E.S. (i) The agency of the M.E.S. is generally employed in respect of works to be executed in regimental areas.