CONTENTS - Central Public Works Department

SECTION 26
the rate quoted for that particular item bears to the estimated rate of the item. In case the same
material is to be used in more than one finished item this percentage should be worked out on
an average basis taking into account the tender rates and estimated rates for these items
(weighted average).
(iii) Where the finished item in which the material is to be used is not available in the agreement, or
where its rate is derived according to clause 12.2 of the agreement, the element of rate for the
materials taken in the Analysis of Rate of the item should be considered while applying the
three rate formula.
(4) In cases in which the Government undertakes to supply materials to a contractor, full description
of the materials as also its condition should be indicated in the relevant conditions of agreement
with a view to safeguard the interests of the Government.
(5) Free issue of non-stipulated materials to the Contractor should be avoided as far as possible.
26.3 Issue and recovery of cost of materials
(1) USR against every issue of material
An unstamped but dated acknowledgment detailing full particulars of the material, including rate
and value chargeable to him, should be taken from the contractor as soon as any material required
for issue to the contractor is made over to him.
(2) Regulated issue of materials
It should be ensured that the materials are not issued to contractor arbitrarily and without keeping
an eye on the actual requirement at site. It is essential that issues to contractors are regulated and
restricted to actual requirements depending on the progress of the work.
26.3.1 Issue of cement and steel and other materials and check on their consumption
(1) The theoretical consumption statement for consumption of cement on the work executed from the
start of the work up to and including the work included in the bill should be invariably prepared
along with every running bill. This should be got signed from the contractor at the time of obtaining
his signature on the running account bill so that he is aware of the basis on which the theoretical
quantity of cement is worked out, and it may be possible for the contractor as well as the Department
to exercise a check over the consumption of cement during the execution of the work. The theoretical
quantity so worked out should be compared with the actual issue of cement as per Cement Register
as on the last date of the measurement of the work. Should there be any difference beyond the
normal permissible limits of variations between these two quantities, such difference should be
properly explained both for less or more consumption by the Assistant Engineer, and the Executive
Engineer should go into such explanations and take remedial measures.
(2) In order to have an effective control over the issue of cement, the following drill should be observed:
(i) The cement godown(s) should be properly and effectively double locked, keys of one of the
locks remaining with the department and that of the other with the contractor.
(ii) The pages of the Cement Register should be as per Appendix – 28, machine numbered and
each page initialled by the Executive Engineer.
(iii) Periodical checking of cement godown
The cement godown and the Cement Register should be checked by the Assistant Engineer/
Executive Engineer in-charge of the work as per following schedule:
(a) At least weekly or fortnightly, respectively, in case of works at the headquarters of the
Assistant Engineer/Executive Engineer.
(b) Whenever they visit the site of work in case of works that are located outside the Sub-
Divisional/Dvisional headquarters, and
(iv) As an additional safe guard, the following instructions should be followed:
(a) Display of position of cement outside the store
For all works costing more than Rs. 10 lakhs and using cement, the contractor shall distinctly
display a board at work site on the cement store indicating the opening balance on a
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