Plan Heads in Works expenditure - Major Changes

Major Changes in Plan Heads

 

of Capital Segment of Demand No. 83 (for 2020-21) -Ministry of Railways  (Erstwhile Demand No. 16)

 

 

·         Authority: RBA No. 77/2019  issued under  Letter No.2017/AC-II/3/2 dated 29.08.2019 – ACS No.143  Click here

 

 

·         The whole exercise is trimming the Number of Plan Heads duly merged PHs into the similar nature of PH and deleting the PHs which are not required in present circumstances.  Some PHs are renamed duly giving the effect of merger. Overall 7 Plan Heads are deleted (some are merged in other PHs)

 

 

·         Major Heads for Works expenditure are

 

ü  5002 – Capital outlay on Indian Railways – Commercial Lines

ü  5003 – Capital outlay on Indian Railways – Strategic Lines

 

·         Accounting Classification of Works expenditure   - 8 digit numerical code like follows.

 

1	2	3	4	5	6	7	8
Source of Finance		Plan Head (Minor Head)		Detailed Head		Primary Unit

 

 

 

·         Sources of Finance

 

Numerical Code (First 2 digits in Classification)	Source of Finance	Remarks
20	Capital
21	DRF – Depreciation Reserve Fund
23, 33, 43 & 53	DF I, II, III & IV respectively
25	Capital Fund
26	RSF – Railway Safety Fund
27	SRSF – Special Railway Safety Fund	Not in operation.  It was ceased in the 2008 year.
28	Capital – Nirbhaya Fund
29	RRSK - Rashtriya Rail Sanrakshak Kosh
84	EBR – IF (Extra Budgetary Resources – Institutional Finance)

 

 

 

The following Sources of Finance are ceased

 

Numerical Code	Description	Remarks
22	OLWR – Open Line Works – Revenue	Click here for reasons
24	ACSPF – Accident Compensation, Safety & Passenger Amenities Fund	Accident compensation is transferred to erstwhile Demand No.12 & SMH 10 – Miscellaneous Working Expenses.  Safety is chargeable to DF – IV.  Passenger amenities chargeable to DF - I

 

Changes in Plan Heads (Latest as per ACS – 143)

 

Deleted Plan Heads

 

Plan Head No	Description	Remarks
12	Purchase of New Lines	Deleted
34	Taking over of Line Wire from P & T Dept
37	Traction Distribution Works	Merged into PH 3600
52	Amenities for Staff	Merged into PH 5100
62	Investments in Govt Commercial undertaking – Public undertaking	Merged into PH 6100
63	Investment in Non – Govt undertaking incl: JVs/SPVs	Merged into PH 6100
83	New Lines (Construction) Dividend free project

 

Note:  PH 13 – Restoration of dismantled lines – Deleted already.

 

Modified Plan Heads

 

Plan Head No	Previous Description	New Description	Remarks
11	New Lines (Construction)	New Lines
36	OEW – Other Electrical Works Excl: Traction Distribution Works	Electrical Works	Previous PH 3700 – Traction Distribution Works is merged into PH 3600
51	Staff Quarters	Staff Welfare	Previous PH 52 – Amenities for Staff is merged into PH 51
53	1. Passenger Amenities 2. Other Railway Users amenities	Passenger & Other Railway Users amenities	Not much change. Only two parts are combined as one part
61	Investment in Govt Commercial undertaking – Road services	Investment in PSU/JV/SPV etc ( Govt & Non Govt)	Previous PHs 62 & 63 are merged in PH 61

 

Existing Plan Heads (Total -27)

 

Plan Head No	Description	Remarks
11	New Lines
14	Gauge Conversion
15	Doubling
16	Traffic facilities
17	Computerisation	New one
18	Railway Research	New one 2009 year
21	Rolling Stock
22	Leased Assets – Payment of Capital component of Lease charges to IRFC etc	New one – 2016 year
29	Road Safety Works – Level Crossing	New one
30	Road Safety Works (ROB/RUB)	New one
31	Track Renewals
32	Bridge Works, Tunnel Works & Approaches
33	S & T Works
35	Electrification Projects
36	OEW – Other Electrical Works incl: TRD works	Ph 3700- Traction Distribution Works is merged into PH 36
41	M & P – Machinery & Plant
42	Workshops incl: Production Units
51	Staff Welfare	1. Previous name of PH 51 is Staff Quarters 2.PH 52- Amenities for staff is merged into PH 51
53	Passenger & Other Railway Users’ Amenitities	Not much change. Only two parts are combined as one part
61	Investment in PSU/JV/SPV etc ( Govt & Non Govt)	Previous PHs 62 - Investments in Govt Commercial undertaking – Public undertaking & 63- Investment in Non – Govt undertaking incl: JVs/SPVs are merged in PH 61
64	Other Specified Works
65	Training / HRD	New one – 2016 year
71	Stores Suspense
72	Manufacturing Suspense
73	Miscellaneous Advances
81	MTP – Metropolitan Transport Projects
82	Transfer to SRSF – Special Railway Safety Fund	On books only. But not in operation

 

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