Sources of Finance Erstwhile Demand No. 16 / Capital segment of Demand No.80

Indian Railways - Demand No.16 – Sources of Finance

	Sources of Finance	financed from	chargeable to
20	Capital	General Revenues (Ministry of Finance) as Budgetary support	Land, New Lines, Gauge conversions, Doubling, Electrification, Locos, Coaches & Wagons.
21	DRF- Depreciation Reserve Fund	Appropriated from Ordinary Revenue (i.e., Railway Revenue under Demand No.14 – Appropriation to DRF, Pension Fund	Track renewals, Replacement of Locos, Coaches & Wagons
22	OLWR - Open Line Works Revenue	Not existed	Not existed
23	D.F – Development Fund I	Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues. Note: PLUS – easy way to remember DF I, II, III & IV.	Passenger welfare works and other Railway user works (waiting hall, goods sheds & Parcel offices)
33	D.F – Development Fund II		Labour/Staff Welfare Works (Hospitals, Schools, Rly. Institutes, Quarters for Cl.III& IV staff)
43	D.F – Development Fund III		Un-remunerative works (modern train control equipment, washable aprons, new flag stations, improvements to Station/Office buildings)
53	D.F – Development Fund IV		Safety Works (All safety works other than ROB/RUBs & LC gates)
24	ACSPF - Accident Compensation, Safety, Passenger Fund	Not existed.  Accident compensation - transferred to Demand No.12/SMH 10 Safety - Transferred to DF IV Passenger welfare works -  DF I	Not existed
25	C.F – Capital Fund	From Ordinary Revenue (i.e., Railway Revenue). If any surplus available after paying Dividends to General Revenues and appropriating to D.F, R.S.F, Railway Liability Reserve Fund.	All works which are hitherto chargeable to Capital are now chargeable to Capital fund subject to availability of amount in the Capital Fund.
26	R.S.F – Railway Safety Fund	Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues and from CRF-Central Road Fund and RSWF – Railway Safety Works Fund ( maintained in the ministry of finance)	Plan Head 29 – Conversion of unmanned to manned Level Crossing(LC) Gates Plan Head -30 – Construction of ROBs/RUBs
27	SRSF - Special Railway SafetyFund	Not existed	Not existed
29	RRSK - Rashtriya Rail Sanraksha Kosh	From ordinary Revenue, Cess on Fares, Contribution from CRF- Central Road Fund & Budgetary support from ministry of finance	Tr     Track renewals &upgradation 2.       Bridge rehabilitation 3.       Elimination of LC gates on BG routes by 2022  }         Construction of ROBs/RUBs     4.       Replacement & Improvement of Signaling system. 5.       Improvement & up gradation of Rolling Stock. 6.       Replacement of Electrical assets 7.       HRD – Human Resources Development.

Note: 

1.      The above table is just an outline for understanding of Funds in broad sense. For complete details, refer chapter VII of Indian Railways Finance Code volume I for allocation rules.