While complying this instruction the officer of the Accounts Division should ensure that
- Approval of competent authority/committee exists for the purchase.
- In case of proprietary items, detailed technical justification wherever necessary for the choice of the proprietary make is furnished by the Indenter.
- Tenders are evaluated in terms of the criteria already incorporated in the tender document, based on which tenders have been received.
- It is against the Responsive Bid.
- Sufficient funds are available.
- Head of Account to which expenditure is to be debited is correctly indicated.
- Lowest quotation is accepted or satisfactory reasons have been recorded in writing for not accepting the lowest quotation.
- Proper procedure for making purchase is followed.
- Approval of the competent authority is obtained for deviation from the procedure and also from the standards terms and conditions of the contract where applicable.
- Provision is made in the contract for safeguarding government property required to be entrusted to the contractor.
- Paying authority has been correctly stipulated in the purchase order.
- Price preference/purchase preference wherever applicable as per the Government order is accorded.
- All the necessary details concerning the offers, such as rates, make, delivery, quantity offered, together with any other information relevant to the decision of the tender are extracted and neatly entered in the comparative statement.
- When a purchase order is proposed based on a single offer received against limited tender, adequacy of the coverage of field and reasonableness of the price are certified by the officer concerned in the Purchase / Indenter.
- Whether the provisions of GFR particularly those relating to contracts, purchases and cannons of financial propriety have been followed.
- If the purchase order proposed to be placed is on ex-works or F.O.R. basis whether suitable provision has been made in the purchase order for safe delivery of the items by the contractor to be purchaser’s site.
- Whether suitable clause for proper packing is incorporated and whether name and address of the consignee, quantity, rate and other relevant commercial terms and conditions have been correctly reflected in the purchase order.
- If previous purchase references are available, whether the rates stipulated in the purchase order are comparable with the previous purchase order.
- In respect of imported stores, when foreign bids are received in different currencies, conversion of foreign currency into rupees is to be done taking into account the B.C. Selling rate of State Bank of
- Wherever required and agreed to, whether liquidated damages clause has been incorporated in the purchase order.
- Whether appropriate guarantee clause has been incorporated in the purchase order.
- Whether documents to be presented for release of payment have been listed out properly.
- In cases where free issue materials are to be provided by the Department to the Contractors, whether suitable provision for safeguarding the interests of the governments, manner and method for delivery of free issue materials, furnishing safeguards by the contractor, accounting of free issue materials, the maximum permitted percentage of loss/wastage have been incorporated in the purchase order.
- In case of supply by Indian agents of imported items whether the Indian Agents are registered with DGS&D as authorized Indian Agent of Foreign Supplier under the Compulsory scheme of Ministry of Finance.
1. Produce their foreign principals’ Performa invoice indicating commission, payable to the Indian agent, nature of after-sales service to be rendered by the Indian agent.,
2. Clearly indicate, if their offer is on F.O.R basis, the break up of the prices viz. net f.o.b value, insurance, freight and clearing/handling charges at the Indian Port, profit margin and charges for dispatch up to destination.
3. Produce copy of the Agency Agreement with their foreign principals.
4. Give particulars regarding precise relationship with the foreign principals and their mutual interest in the business.
25. Whether state statutory liabilities are dispensed.
26. One time purchase for projects or capital equipments / spares should be properly justified depending on the actual requirement usage, rate of return etc. Further, the obsolescence factor should also be taken into account i.e. the equipment to be purchased should conform to the latest specifications and technology available in the market.
