Codes - Indian Railways

Codes - Indian Railways

SN	Code	Index Letter	Dept	Year of First edition	Year of Latest edition	No of volumes	Remarks
1	Accounts Department	A	Accounts	1940	1983	2	Part I - General Accounts. Chapters 1 to 19 Part II - Traffic Accounts. Chapters 20 to 34
2	Engineering Code	E	All Depts			1	19 chapters
3	Administration & Finance - An introduction	G	All Depts	1976	1991	1	12 chapters
4	Finance Code	F	All Depts		1981	2	Part 2 -  Classification of expenditure & receipts
5	Establishment Code	R	Personnel	1940	1985	2	Part I - 1 to 12 chapters Part II -
6	Stores Code	S	Stores	1938	1990	2	Part I - 1 to 11 chapters Part II - 12 to 33
7	Traffic Dept (Commercial)	T	Commercial	1939		1	19 chapters
8	Rolling Stock	W	Mechanical	1940	2016	1	11 chapters. Previous name is Mechanical Dept code (workshops)

Notes:

·         The erstwhile Indian Railway General Code (provisional edition published in the year 1938) was re-written in two separate texts under the titles " The Indian Railway Administration and Finance—An Introduction " and " Indian Railway Finance Code ".

·         Code Revision cell was constituted in 1973 year

·          Paragraphs Numbers.-For convenience of indexing and of reference, the paragraphs have been numbered according to a 3/4 figure "Code".  First 1 or 2 digits indicates chapter number.  Last 2 digits indicates Para Number.

examples:

1) 1302 - A I- paragraph 2 of Chapter XIII of Accounts Code Volume I

2) 116 - F I indicates Paragraph 16 of chapter I of Finance Code volume I

·         Forms indicate as follows.  The index letter of the code in question being prefixed to the number of the paragraph in which the form is Illustrated Code Index letter is prefixed (unlike suffixed in case of Paragraphs)

                Example: S-1313  .  That is form that is described and illustrated in Paragraph 13 of Chapter XIII

                                                  of Stores Code.  (combined Requisition and issue Note for drawing materials

                                                  from stores Depots)

·                  Simply, The Index letter of the Code is prefixed for Form Number and is suffixed for Paragraph

             Number.

***

Accounts office - Various Sections

Accounts office - Various Sections

1.       Administration  - All the staff matters of Accounts dept. such as appointment, posting, fixation of pay, preparation of seniority list and other personal matters.

2.       Establishment  -  Passing of salary bills & other misc bills of Gazetted and Non gazetted staff

3.       Finance Expenditure - Scrutiny of all the proposals effecting railway finances & tendering financial advice to the executive concerned, critical examination of the tender documents including contract agreements etc.

4.       Finance Establishment - Scrutiny of proposals for creation of new posts, extensions of the currency of temporary posts, up gradation of certain posts.

5.       Provident section: Maintenance of PF/NPS account of all the employees, settlement of PF/NPS at the tune of retirement, death etc. passing of various advances & withdrawals from PF, transfer of PF account, in case of transferred employees.

6.       Pension & Settlement section: All the matters in connection with arranging the payments of final settlement due, DCRG, pension, leave salary etc. in favour of the railway employees who have retired from the Rly service or ceased to be an Rly employee due to various reasons.

7.       Books / Booking -  Maintenance general books  i.e. cash book, journal, ledger etc. preparation of monthly & annual account current, consolidation and submission of monthly & annual returns to the Rly Board, raising & accepting debits / Credits issued to any by various divisions / Rlys. Other Govt. Depts. Etc,  preparation of cheques & post Audit of all the paid vouchers are dealt with this section unpaid wages, pay orders are passed by this section.

8.       Budget -  Compilation of Budget estimates recd from various depts  & timely submission of the same to the Rly. Board Office, compilation of appropriation accounts, preparation of Monthly, Quarterly financial reviews as a managerial tool of financial control.

9.       Expenditure -  Make prompt payment of all the works bills preferred against the railways including contractors bills for work done,

10.   Inspection & Audit -  Examine the initial books/records maintained by various executive dept. including accounts offices. Prompt disposal of all the audit objection including inspection reports / draft Para / audit notes.

11.   R & D ( Receipts & Dispatch) / record section - Receipts & Dispatch of all the communications in the account office. Similarly systematic various types of paid vouchers making available the same as & when required, storing of the forms & stationary including various types of books & registers and supply of the same to the various sections when demanded for.

12.   Traffic Accounts - primarily deals in the internal check & compilation of Traffic earnings from the station returns. In addition, It conducts inspection by its inspectional staff to check the primary document from which the station returns are prepared. Maintenance of traffic book,

13.   Cash and Pay - Responsible for the receipt of all the department cash receivable to the Rly Admn. on account of various services rendered by the Rlys, prompt deposit of the same in the RBI/ SBI . Disbursement of all the cash in respect of various types of bills passed for payment by the account officers from time to time.

14.   Stores - A. Advising to Stores dept in respect of procurement of Material & deciding the policies for effective inventory management. B. Arranging prompt & correct payment to all suppliers & vendors. C. Maintenance of accountal of material procured. D. Watching of liabilities incurred against Budget Grant. E. Accountal & arranging payment of Fuel i.e. Diesel & Lubricants purchased for the purpose of traffic operations. F. Assistance in sale of Scrap material & accountal thereof. G. Maintenance of Books & Ledgers as per the requirement of Govt. Accounting. H. Periodical inspection of Livestock & Dead Stock of all over the Zonal Rlys. Offices. I. Dealing with the proposal required for Rolling Stock & Workshops material and accountal thereof.

15.   Workshop Accounts - Maintenance of costing data in related to workshops, Preparation of WMS account, Raising of Debits of work done against the various railways, Calculation of Incentive etc

***

Functions of Accounts Department

Functions of Accounts Department

( First Para of First chapter of Accounts Code Volume 1 - 101- A  )

1.       Maintain/ Keeping the Railway Accounts as per prescribed rules. (General Books such as Daily Cash Book, Monthly Cash Book, Journal and Ledger)

2.       Preparation various periodical accounts such as Account Current, Appropriation Accounts, Profit & Loss Account, Balance Sheet etc

3.       Internal Check : Check of all receipts and expenditure of railway with reference to rules/orders.

4.       Prompt settlement of proper claims against the railway. (payments thereof is arranged by drawing the cheques on Banks)  That is without delay, settle the claims in reasonable time. Also ensures the claims should be proper (not fake/duplicate).  

5.       The primary responsibility for the allocation of all receipts and payments rests with the concerned departmental officers. Each bill or voucher received from them should show the correct allocation of the receipt/expenditure in the fullest detail. The Accounts Department is responsible for seeing, to the extent it is possible for them to do so, that the allocation shown on the initial document is not prima facie incorrect.  (217-A)

6.        Compilation of Budget  in consultation with other depts(however preparation of budget lies with executive depts only), Monitoring the budget during the year and Budgetary reviews.

7.       Tendering/Advice to the administration whenever required or necessary in all matters involving railway finance.

8.       Management accounting functions - A) Providing financial data for management reporting B) participation in purchase/contracting decisions (as Member in Tender Committees)

9.       Seeing that there are no financial irregularities in the transactions of the Railway.

***

Force Majeure clause

Force Majeure clause

·         Literary meaning is "Irresistible (uncontrollable) force"  

·         Force Majeure means "unforeseeable circumstances that prevent someone from fulfilling a contract".  That is unforeseeable course of events excusing from the fulfillment of contract by the contractor/supplier.

·         Object :  To protect the contractor/supplier from such  a liability arising from circumstances beyond his control.

·         The so called circumstances are acts of God such as wars or revolutions, hostility, acts of public enemy, civil commotion, sabotage, fires, floods, explosion, epidemics, quarantine restrictions, strikes, lock outs and freight embargoes etc.

·         By virtue of Force Majeure clause, the Contractor/supplier does not become liable to pay LD - Liquidated Damages, rather shall have extension of the time of delivery.  Because the circumstances/events which forced to prevent the supplier from supplying the stores are beyond his control.

·         Such situations - The supplier shall notify the Purchaser i.e., Indian Railways within21 days and  30 days for Stores contracts and Works contracts respectively from commencement  thereof with reasonable evidence thereof.

·         Such cases - Either party shall have the option to terminate the contract on expiry of 60 days and 120 days for Stores contracts and Works contracts respectively of commencement of such force majeure without financial repercussion on either side.

·         Action on this clause is equally can be taken by the purchaser i.e., Indian Railways, if Force Majeure situation affecting the Railways.

Appendix3 Examination Results

Don't believe in rumours about the results of Appendix 3 Examination.  They are under process. Probably in August, 2019.  All the best.

Railway Budget 2019-20 - At a glance

2019-20 Railway Budget - At a glance 

 Click here for Railway Board link

Statement of Receipts & Outgoings of Indian Railways - 2019-20
Outgoings	Amount ( Rs. in Crs)	SN	Receipts	Amount ( Rs. in Crs)
OWE - Ordinary Working Expenses - Net	155000	1	Gross Traffic Receipts	216675
Appropriation to Pension Fund	50000	2	Misc Receipts	260
Appropriation to Depreciation Reserve Fund	500
Misc Expenditure	2400
Appropriation to Capital Fund	3035
Appropriation to Development Fund	1000
Appropriation to RRSK - Rashtriya Rail Sanraksha Kosh	5000
Total	216935		Total	216935

2019-20 Railway Budget	Rs. In Crores	Percentage
Coaching earnings	62000	29
Goods earnings	143000	66
Sundry other earnings	11575	5
Gross Earnings	216575	100

Bifurcation of  Gross Working expenses -2019-20
Category	Rs. In Crores	Percentage
Genl Suptd & Services	8851	4
Repairs & Maintenance of Railway Assets	48456	24
Operating Expenses	79161	38
Staff welfare	7915	4
Miscellaneous	8253	4
NPS- New Pension Scheme	2713	1
Appropriation to DRF - Depreciation Reserve Fund	500	1
Appropriation to Pension Fund	50000	24
Gross working expenses	205849	100

OR- Operating Ratio for Indian Railways - 2019-20

Operating Ratio formulae = Gross Working Expenses / Gross Earnings x 100

Operating Ratio for 2019-20 = 205849/216575 x 100 = 95.05 %  ( say 95% )

	2017-18  Actual	2018-19 Revised	2019-20 Budget
OR (%)	98.4	96.2	95.0

Sub Major Head under Major Head 3002	Erstwhile Demand No	Rs. In Crores	Percentage
1	3	8851	4
2	4	16007	8
3	5	6952	3
4	6	16561	8
5	7	8936	4
6	8	15716	8
7	9	30670	15
8	10	32775	16
9	11	7915	4
10	12	8253	4
11	13	2713	1
12	14	50500	25
Gross working expenses		205849	100