Book of Sanctions – BOS

 Book of Sanctions – BOS

•  Definition: Compilation of particulars of all Sanctioned posts of an accounting unit 

 

• Consists of Permanent and Temporary or Work charged Posts of a particular year.

• Object: Ready reference book of all sanctioned posts /Temporary posts for payment of Salary, Listing of vacancies, promotions etc

• Important for Man Power Planning (MPP) 

 

• Prepared by Personnel Dept at the beginning of the Financial Year.  

 

• The BOS prepared by Personnel Department is verified and certified by the concerned Branch Officer (executive officer)  and Accounts Officer.  

•  All the three Branch Officers ie Personnel, Executive Officer, and Accounts Officer sign this document. 

•  The memorandum’s number and date of Creation of posts / Surrender of posts are also shown in this document.  

•  All the posts created and surrendered in the previous year are taken into account for the preparation of this document. 

•  In the case of Temporary or work-charged posts – The date of Sanction and Date of Expiry are also mentioned against each one. 

• Very important document and to be kept up to date.

•  BOS – Columns like Safety, Non-Safety, and Trainee wise

• Consists of  the columns of Railway/Dept/Designation/Division/Grade/Safety, Non safety & Trainees/Sanction/Temporary/Work charged/Total/On Roll/Vacancies 

• The total number of employees should not exceed the number of posts shown in the BOS. 

• BOS is the basis for surrendering the unrequired posts. 

•   The money value of Surrendered Posts  - used for the creation of posts in Safety and operational categories for the New Assets. 

Key points for MCQ of BOS: 

1. BOS stands for Book Of Sanctions 

2. Prepared by the Personnel Dept 

3. Should be signed by the 3 Officers of Personnel Dept, Executive Dept & Accounts Dept. 

4. Prepared at the beginning of the year. 

5. An important document for MPP 

6. MPP stands for Man Power Planning

7. The basis for surrendering unrequired posts. 

8.  The money value of surrendering posts - utilized for the creation of posts in Safety & Operational categories of New Assets 

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Railway Budget 2022-23 Analysis

 FY 2022-23 Railway Budget - Analysis 

SN	Receipts	Amount  (Rs. in Crores)	Percentage		SN	Expenditure	Amount  (Rs. in Crores)	Percentage
1	Coaching Earnings	64500	27 %		1	Ordinary Working Expenses	170264.49	73 %
2	Goods Earnings	165000	69 %		2	Appropriation to Pension Fund	60000	26 %
3	Sundry Earnings	10000	4 %		3	Appropriation to DRF	2000	1 %
4	Gross Earnings (1+2+3)	239500	100 %		4	Total Working Expenses (1+2+3)	232264.49	100 %
5	Suspense	100			5	Suspense	(-)  264.49
6	Gross Traffic Receipts (4+5)	239600			6	Gross Expenditure (4+5)	232000
7	Misc Receipts	400			7	Misc. Expenditure	2640
8	Total Receipts (6+7)	240000			8	Total Expenditure	234640

Operating Ratio:

Operating Ratio = Total Working Expenses / Gross Earnings x 100

Operating Ratio = 232264.49 / 239500 x 100

Operating Ratio = 96.98 %    

Net Revenue:

Net Revenue = Total Receipts - Total Expenditure

Net Revenue = 240000 - 234640 

Net Revenue = Rs. 5360 Crores

Appropriation of Net Revenue - Rs. 5360 Crores

Fund	Amount  (Rs. in Crores)
Development Fund	1000
Capital Fund	2360
RRSK	2000
Net Revenue Total	5360

Nil appropriations to RSF - Railway Safety Fund, Debt Service Fund 

Rupee incoming

 

 

 

 

 

 

∙       

 

Rupee outgoing

Railway Capex 2022-23 

  Capex - Capital Expenditure - Rs. 2,45,800 Crores

TAC - Track Access Charges

 TAC - Track Access Charges

• Definition: Charges payable by user for access to the Rail Network. 

 

• A Concession Agreement signed between DFCCIL - Dedicated Freight Corridor Corporation of India Ltd, an SPV - Special Purpose Vehicle and Indian Railways in 2014.  Under this agreement, Indian Railways will pay TAC to the DFCCIL for accessing the track constructed by the latter.

• TAC - Two part Tariff  (decided after examining the practices followed by different Railways of the world where ownership of infrastructure (i.e., DFCCIL) has been separated from the user of the infrastructure (i.e., Indian Railways & other Private users)

1.  Fixed Component (Depreciation, Cost of the Capital i.e., Interest)  - will be payable irrespective of volume of traffic

2. Variable Component (Traction charges, staff costs, material costs)   -  will be payable based on volume of traffic in terms of 000 GTKM 

  

• Part of these TAC, will be utilized by DFCCIL to pay back loans availed to develop Dedicated Freight Corridors to World Bank and JICA - Japanese International Cooperation Agency. 

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Statement - 6A Passenger Revenue statistics & Statement 7A Goods Revenue Statistics

 Statement - 6A Passenger Revenue statistics

• Prepared monthly. 

 

• Prepared class wise, gauge wise

 

• Separately for sub-urban & non-sub-urban traffic 

 

• Separately for season & ordinary traffic 

 

• Source documents are Passenger classification return, blank paper ticket return submitted by each Station to the Traffic Accounts Office (TAO)

 

• Passenger classification consists of 1. Commencing & closing no. of tickets 2. Index No of Non issued tickets, concession tickets, full fare tickets and amount derived there from. 

 

• After checking & coding in the TAO, they are sent to the compilation office for further processing for preparing Statement 6A.  

 

• It is helpful in knowing the trend of the passenger traffic, working out average lead, rate per PKM, fixation of fares etc.

 

• Statement 6A consists of : 

 

1. No. of Passenger Originating 

2. No. of Season Tickets Issued

3. Total no. of Passenger Carried 

4. Passenger Kilometers 

5. Passenger Earning from Passenger Carried 

6. Number and Earnings from Passenger Carried on the System

Statement 7A Goods Revenue Statistics (Advance Information)

• Deals with the no. of wagons, tonnes originating, tonne kms and earning for detailed commodity heads of revenue carried traffic.  

• Compiled on originating basis for the Zonal Railway as a whole.

 

•  Submitted to the Railway Board.  

 

• Separately for Monthly and Cumulative. 

 

• Source: Invoices 

 

• Confined to the Revenue earning traffic only 

 

• Care should be taken in compiling this statement as it is the first monthly advance information for freight trains. 

 

•  Any non-mechanised Revenue traffic originating on the railway should be included in this statement and also shown in a separate Annexure.  

 

• 7A Statement consists of : 

 

1. Tonnes Originating 

2. Tonne Kilometers 

3. Earnings from Revenue earning goods carried 

4. No. of wagons in terms of 4-wheelers

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