कमच र र य ब म नगम. Website No.I-11/13/06/2018-ICT(Disposal) Dated : CIRCULAR

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1 कमच र र य ब म नगम Employees State Insurance Corporation म य लय, प चदप भवन, स आई ज म ग, नई दल Headquarters, Panchdeep Bhawan, C.I.G.Marg, New Delhi Website No.I-11/13/06/2018-ICT(Disposal) Dated : CIRCULAR Subject : Declaration of un-servicable electronics equipments and other related items of ESIC - as obsolete. On the recommendation of the E.S.I.Corporation meeting dated vide Agenda Item Policy for condemnation/scrapping and disposal of IT Products/Equipment, the competent authority has approved the following category of hardware and software to be declared as obsolete. S.No. Description 1. Computer Systems and its peripherals. 2. Data Communication equipments + Electronic equipments 3. Software. On the basis of Circular No.2(5)/2015-TS, issued by National Informatics Centre, Ministry of Electronics and Information Technology, Govt. of India dated , this office has adopted the lifespan of various equipment installed in ESIC, including Servers, Storage Routers, Switches, Desktops, Printers, UPS etc. as follows: 1. Lifespan of Desktops and Laptops is recommended as 5 years i.e. desktops/laptops purchased on or before may be declared as obsolete. 2. Lifespan of all Hardware equipments (except Desktops & Laptops) and Software as seven (7) years from the date of purchase i.e. equipments procured on or before may be declared as obsolete. 3. Un-interrupted Power Supply (UPS) may be declared as obsolete after 7 years provided batteries are not replaced in last 2 years before declaring obsolete. User has to provide an undertaking in this regard before declaring UPS obsolete. 4. In any case, when equipment is beyond economical repairs due to unforeseen circumstances, equipment shall be declared as obsolete by Obsolete Declaration Committee. 5. All Head of Divisions (HODs) / Head of Accounting Units (HOAs) are requested to submit the Obsolete Declaration Form for Hardware and Software to the ICT Division (Hqrs.) duly verified from concerned Dead Stock Register at location concerned. The HODs/HOAs will not be required to return the equipment hardware/software physically to ICT Division, Headquarters instead they will prepare the GFR-10 (as per format in Annexure-B). This GFR-10 (as per format in Annexure-B) will then be forwarded to General/Procurement Branch of concerned Accounting Unit. Procurement/General Branch will then undertake the process of disposal in accordance with the provisions of GFR as mentioned in Chapter 7 with respect to Inventory Management. 6. In addition to the above all the procedure are to be followed by Accounting Units as indicated at Annexure C. 7. At ESIC Hqrs., the details regarding when, where and how to physically transfer the disposable items shall be transferred after confirmation from the General/Procurement Branch. Process for physically transferring the disposable items, will be confirmed by Page 1 of 6

2 General/Procurement Branch and initiate the process for disposal in accordance with GFR 2017 (Chapter 7, Inventory Management). Once the disposal procedure is over and on receipt of GFR-ll Form, Procurement/General Branch will delete all the items from the name ofthe concerned Branch/Officer/Staff. DG (ESIC) desire that prompt action is to be taken in this regard and guidelines are be followed strictly as it is subject to audit. Any clarification, if required, may be obtained from ICT Division, Headquarters. This issues with the approval of Director General To ~ (Sanjay Sinha) AddI.Comm.(ICT) All Head of Offices/Accounting Units i.e. Additional Commissioner{s)/Regional Director{s)/Director (I/c)/Deans/Medical Supdts. - through only. V\ \ \ tf\\r Copy to 1) Director General, Financial Commissioner, Insurance Commissioner through PPS/PSfor information please 2) All Additional Commissioner{s)/Director{s) at ESIC,Hqrs. for information please. 3) Website Content Managerfor uploading on website. Page 2 of6

3 Proforma for Preparation of Information for Scrapping of IT Equipments Annexure-A Part-A Obsolete Declaration Form (To be filled by user concerned) Name of User Contact No.. Designation. Branch/Section..Division Room No.Telephone No. S.No. Description of Item Make & Model of the User S.No. of Item Recommendation of concerned Branch Officer Reason for Scrapping Part-B S.No. Name of the Item with S.No (To be filled by Procurement Section) Date of Supply/Purchase as per Record Purchase Cost as per Record Recommendation of concerned Branch Officer Asset / Dead Stock Register Entry Page No. of the Head Clerk/Office Supdt. Part-C S.No. Description of Item of the Head Clerk/Office Supdt. (To be filled by Condemnation Section) Reason for Scrapping Residual Value Recommendation of concerned Branch Officer Any Other Information/Remarks Recommendation of the Head of Accounting Unit. Page 3 of 6

4 Annexure B FORM GFR 10 [ See Rule 217 (iii)] REPORT OF SURPLUS, OBSOLETE AND UNSERVICEABLE STORES FOR DISPOSAL 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) Remarks Recommendation of concerned Branch Officer Recommendation of F&A Br.Officer Recommendation of the Head of Accounting Unit. Item No. FORM GFR 11 [ See Rule 222 ] SALE ACCOUNT Particulars of Stores Quantity/ Weight Name and full address of purchaser Highest bid accepted Highest Bid rejected Earnest money realized on the spot Date on which the complete amount is realized and credited into 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. Confirmation by concerned Branch Officer Verified by F&A Br.Officer Countersigned by the Head of Accounting Unit. Page 4 of 6

5 Annexure C Procedure to be followed by all the Accounting Units for condemnation and disposal of IT Equipments. At ESIC Hqrs. 1. Hardware a) All HODs are requested to submit the Obsolete Declaration Form (ODF) for Hardware to Procurement Branch after verifying list of items qualifying for declaring obsolete from Division/Branch purchased the items in the format at Part- A of Annexure- B. The ODF should be filled in such manner as to indicate hardware, software and peripherals separately with respective details. HODs are requested not to return the equipment physically to Procurement/General Branch, Hqrs. Division along with ODF. The submission of ODF thus will not lead to return to Procurement Branch at this stage by the concerned Division. Procurement Branch will prepare the Part-A, Part-B & Part-C mentioned in Annexure- A. Procurement Branch will refer the proposal to Obsolete Declaration Committee along with GFR-10 at Annexure- B and then undertake the process of the disposal. b) The details regarding when, where, and how to physically transfer the disposable items, shall be notified by the Procurement/General Branch separately. All disposable items will be disposed in accordance with the provisions of GFR as mentioned in Chapter 7 of Inventory Management. Once the process of Disposal is over and on receipt of GFR-11 as mentioned in Annexure- B. Procurement Branch/ICT Division will write off all the items from the names of concerned Officers. 2. Software a) HODs are required to maintain a register to inventorize all the items. They are requested to submit utilization certificate of all software items eligible for declaring obsolete as per Para 2 of main letter. At all other Accounting Units. The following procedure for disposal of obsolete Hardware may be followed. i). An Auction Committee should be constituted with Senior Officers specialists as its members from the Accounting Unit and approval of the Competent Authority be obtained for the same. ii). ODF shall be filled by the actual user in duplicate. One copy of ODF will be submitted to Procurement Branch at Accounting Unit who will prepare form GFR-10 (specimen at Annexure- B ) and the same will be signed by the Head of Office. Second copy of ODF will be sent to ICT Division, Hqrs. with the particulars of Requisition Nos. through which the Hardware was issued to the Accounting Unit. iii). All the Hardware Items to be auctioned will be deposited with the Auction Committee along with GFR-10 and details as per Part-A, Part-B & Part-C of Annexure- A. iv). The Auction Committee will invite either limited tender or open tender as per the provisions/conditions prevailed at the Accounting Unit in accordance with GFR v). The highest competitive bidder will lift the obsolete stores after making full payment in cash/dd in favour of ESIC Fund Account No.1. Necessary Gatepass will be issued by the office concerned. vi). A sale proceed account should also be prepared in Form GFR-11 (specimen copy at Annexure- B ) under Rule 222 of GFR The sale account to be signed by the Auction Page 5 of 6

6 vii). viii). ix). Committee Members of the Accounting Unit and ensure the entries in the concerned Dead Stock Register is updated to reflect that the items have been auctioned / written off. The details statement of items with ESIC-Hqrs. requisition number, serial number/model and supplier s name etc. will be forwarded to ESIC, Hqrs., ICT Division to delete the items from concerned officer s name. Once the entire procedure is followed and executed, the file will be submitted to DG(ESIC) for approval. For conducting auction of hardware available at Branch Office/Dispensaries/Field units, please refer to Para C. C) For Branch Office(BO)/Dispensaries(Disp)/Field Units(FU) To dispose the hardware items lying at Branch Offices/Dispensaries/Field Units a) Committee at concerned Accounting Unit will also include all those equipments installed at the Branch Offices/Dispensaries/Field Unit under their jurisdiction. All such equipments may, if feasible, be brought to Accounting Unit s office and auction be conducted centrally, as explained in Para B above. b) In case it is not feasible to transport the obsolete equipment from BO/Disp/FU to Accounting Unit, during the auction at Accounting unit, a sample of the equipment can be shown to the prospective buyers at Accounting Unit, with the list of such equipments available at other locations for such cases. Such propective buyers should be asked to pickup the disposable products from respective locations at their own risk and costs on as is where is basis and concerned location s (BO/DISP/FU) should be informed to extend cooperation accordingly. c) In case no vendor turns up to bid for the items available at BO/DISP/FU, the same should be disposed through local vendors at BO/DISP/FU himself, but all the procedures have to be completed by Accounting Unit Committee themselves prior to such auction at BO/DISP/FU. Page 6 of 6

7 GENERAL FINANCIAL RULES 2017 Ministry of Finance Department of Expenditure Chapter 7 INVENTORY MANAGEMENT Rule 207 This chapter contains the basic rules applicable to all Ministries or Departments regarding inventory management. Detailed instructions and procedures relating to inventory management may be prescribed by various Ministries or Departments broadly in conformity with the basic rules contained in this chapter. Rule 208 (1) Receipt of goods and materials from private suppliers. (i) While receiving goods and materials from a supplier, the officer in-charge of stores should refer to the relevant contract terms and follow the prescribed procedure for receiving the materials. (ii) 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 specifications and there is no damage or deficiency in the materials. Technical inspection where required should be carried out at this stage by Technical Inspector or Agency approved for the purpose. An appropriate receipt, in terms of the relevant contract provisions may also be given to the supplier on receiving the materials. (iii) Details of the material so received should thereafter be entered in the appropriate stock register, preferably in an IT-based system. The officer-incharge of stores should certify that he has actually received the material and recorded it in the appropriate stock registers. Rule 209 Receipt/issue of goods and materials from internal divisions of the same organisation. (i) The indenting officer requiring goods and materials from internal division(s) of the same organisation should project an indent in the prescribed form for this purpose. While receiving the supply against the indent, the indenting officer shall examine, count, measure or weigh the materials as the case may be, to ensure that the quantities are correct, the quality is in line with the required specifications and there is no damage or deficiency in the materials. An appropriate Rule 210 Rule 211 receipt shall also be given to this effect by the indenting officer to the division sending the materials. (ii) In the case of issue of materials from stock for departmental use, manufacture, sale, etc., the Officer-in charge of the stores shall see that an appropriate indent, in the prescribed form has been projected by the indenting officer. A written/online acknowledgement of receipt of material issued shall be obtained from the indenting officer or his authorised representative at the time of issue of materials. (iii) In case of materials issued to a contractor, the cost of which is recoverable from the contractor, all relevant particulars, including the recovery rates and the total value chargeable to the contractor should be got acknowledged from the contractor duly signed and dated. (iv) If the Officer-in-charge of the stores is unable to comply with the indent in full, he should make the supply to the extent available and make suitable entry to this effect in the indentor s copy of the indent. In case alternative materials are available in lieu of the indented materials, a suitable indication to this effect may be made in the document. Custody of goods and materials. The officer-in-charge of stores having custody of goods and materials, especially valuable and/or combustible articles, shall take appropriate steps for arranging their s a f e c u s t o d y, p r o p e r s t o r a g e accommodation, including arrangements for maintaining required temperature, dust free environment etc. Lists and Accounts. (i) The Officer-in-charge of stores shall maintain suitable item-wise lists and accounts and prepare accurate returns in respect of the goods and materials in his charge making it possible at any point of time to check the actual balances with the book balances. The form of the stock accounts mentioned above shall be determined with reference to the nature of the 58

8 Chapter 7 GENERAL FINANCIAL RULES 2017 Ministry of Finance Department of Expenditure goods and materials, the frequency of the transactions and the special requirements of the concerned Ministries/Departments. (ii) Separate accounts shall be kept for (a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22. (b) Consumables such as office s t a t i o n e r y, c h e m i c a l s, maintenance spare parts etc. in the Form GFR-23. (c) Library books in the Form GFR 18 (d) Assets of historical/artistic value held by museum/government departments in the Form GFR-24. Note: These forms can be supplemented with additional d e t a i l s b y M i n i s t r i e s / Departments as required. Rule 212 Hiring out of Fixed Assets. When a fixed asset is hired to local bodies, contractors or others, proper record should be kept of the assets and the hire and other charges as determined under rules prescribed by the competent authority, should be recovered regularly. Calculation of the charges to be recovered from the local bodies, contractors and others as above should be based on the historical cost. Rule 213 (1) 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. Rule 213 (2) Verification of Consumables: A physical verification of all the consumable goods and materials should be undertaken at least once in a year and discrepancies, if any, should be recorded in the stock register for appropriate action by the competent authority. Rule 213 (3) Procedure for verification : (i) Verification shall always be made in the presence of the officer, responsible for the custody of the inventory being verified. (ii) A certificate of verification along with the findings shall be recorded in the stock register. Rule 214 Rule 215 Rule 216 (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 provision given in Rule 33 to 38. Buffer Stock. Depending on the frequency of requirement and quantity thereof as well as the pattern of supply of a consumable material, optimum buffer stock should be determined by the competent authority. Note: As the inventory carrying cost is an expenditure that does not add value to the material being stocked, a material remaining in stock for over a year shall generally be considered surplus, unless adequate reasons to treat it otherwise exist. The items so declared surplus may be dealt as per the procedure laid down under Rule 217. 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 up to 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 more than 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. 1,000/- (Rupees One thousand only) and rare books irrespective of value shall invariably be investigated and appropriate action taken. 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 59

9 GENERAL FINANCIAL RULES 2017 Ministry of Finance Department of Expenditure Chapter 7 Rule 217 Rule 218 are made over correctly to his successor. A statement giving all relevant details 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. Disposal of Goods. (i) An item may be declared surplus or obsolete or unserviceable if the same is of no use to the Ministry or Department. The reasons for declaring the item surplus or obsolete or unserviceable should be recorded by the authority competent to purchase the item. (ii) The competent authority may, at his discretion, constitute a committee at appropriate level to declare item(s) as surplus or obsolete or unserviceable. (iii) 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 utilised. A report of stores for disposal shall be prepared in Form GFR (iv) I n c a s e a n i t e m b e c o m e s unserviceable due to negligence, fraud or mischief on the part of a Government servant, responsibility for the same should be fixed. (v) Sale of Hazardous waste/scrap Batteries/Electronic waste: Scrap lots comprising of hazardous waste, batteries etc. shall be sold keeping in view the extant guidelines of Ministry of Environment & Forest. Prospective bidders of such lots of hazardous waste/scrap batteries/ e-waste should be in possession of registration, valid on the date of e-auction and on the date of delivery, as recycler/ preprocessor agency. Modes of Disposal. (I) Surplus or obsolete or unserviceable goods of assessed residual value above Rupees Two Lakh should be disposed of by : (a) obtaining bids through advertised tender or (b) public auction. Rule 219 (ii) Fo r s u r p l u s o r o b s o l e t e o r 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 b e d i s p o s e d o f. M i n i s t r i e s / Departments should, as far as possible prepare a list of such goods. (iii) Certain surplus or obsolete or unserviceable goods such as expired medicines, food grain, ammunition etc., which are 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, equipment and documents, which involve security concerns (e.g. currency, negotiable instruments, receipt books, stamps, security press etc.) should be disposed of/ destroyed in an appropriate manner to ensure compliance with rules relating to official secrets as well as financial prudence. Disposal through Advertised Tender. (i) The broad steps to be adopted for this purpose are as follows : (a) P r e p a r a t i o n o f b i d d i n g 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. (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 60

10 Chapter 7 GENERAL FINANCIAL RULES 2017 Ministry of Finance Department of Expenditure in view while disposing the goods through advertised tender are as under:- (a) The basic principle for sale of s u c h g o o d s t h r o u g h advertised tender is ensuring transparency, competition, fairness and elimination of discretion. Wide publicity should be ensured of the sale plan and the goods to be sold. All the required terms and conditions of sale are to be incorporated in the b i d d i n g d o c u m e n t comprehensively in plain and s i m p l e l a n g u a g e. Applicability of taxes, as relevant, should be clearly stated in the document. (b) The bidding document should also indicate the l o c a t i o n a n d p r e s e n t 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 along with their bids. The amount of bid security should ordinarily be ten per cent. 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. In case such negotiation does not provide the desired result, the reasonable or acceptable price may be counter offered to the next highest responsive bidder(s). (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 Rule 220 next higher bidder(s) at the price offered by the highest 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 legal advice. (iii) Late bids i.e. bids received after the specified date and time of receipt should not to be considered. Disposal through Auction. (i) A Ministry or Department may undertake auction of goods to be disposed of either directly or through approved auctioneers. (ii) The basic principles to be followed here are similar to those applicable for disposal through advertised tender so a s t o e n s u r e t r a n s p a r e n c y, competition, 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. (iii) While starting the auction process, the condition and location of the goods to be auctioned, applicable terms and conditions of sale etc., (as already indicated earlier while giving vide publicity for the same), should be announced again for the benefit of the assembled bidders. (iv) 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 per cent. of the bid value) should immediately be taken on the spot from the successful bidder

11 GENERAL FINANCIAL RULES 2017 Ministry of Finance Department of Expenditure Chapter 7 either in cash or in the form of Deposit-at-Call-Receipt (DACR), drawn in favour of the Ministry or Department selling the goods. The goods should be handed over to the successful bidder only after receiving the balance payment. (v) The composition of the auction team will be decided by the competent authority. The team should however include an officer of the Internal Finance Wing of the department Rule 221 Disposal at scrap value or by other modes. If a Ministry or Department 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 in consultation with Finance division. In case the Ministry or Department 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. Rule 222 A sale account should be prepared for goods disposed of in Form GFR 11 duly signed by the officer who supervised the sale or auction. Rule 223 (1) Powers to write off. All profits and losses due to revaluation, stock-taking or other causes shall be duly recorded and adjusted where necessary. Formal sanction of the competent authority shall be obtained in respect of losses, even though no formal correction or adjustment in government accounts is involved. Powers to write off of losses are available under the Delegation of Financial Powers Rules. Rule 223 (2) Losses due to depreciation : Losses due to depreciation shall be analysed, and recorded under following heads, as applicable :- (I) normal fluctuation of market prices; (ii) normal wear and tear; (iii) lack of foresight in regulating purchases; and (iv) negligence after purchase. Rule 223 (3) 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; (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 extra ordinary situations under Force Majeure conditions like fire, flood, enemy action, etc.; 62