Appendix2 IREM

 APPENDIX 2 

QUALIFYING EXAMINATION FOR PROMOTION ABOVE ACCOUNTS CLERKS OF THE   ACCOUNTS DEPARTMENT UP   TO AND   INCLUDING THE RANK OF ACCOUNTS ASSISTANTS

1. The syllabus   of   the   examination   will   be   as follows.—

The examination will consist of three papers, one on Elementary Book-keeping, another on General rules and Procedure which will include a compulsory question in regard to framing a draft-letter, and the third on a particular branch of Accounting. The first paper will examine the candidate's knowledge of the general principles and Practices of Elementary Bookkeeping, and the following Chapters of Double Entry book- keeping by J. R. Batliboi, are prescribed as test— 

(i) Elements of Double Entry.

(ii) Rules for Journalizing.

(iii)  Ledger Accounts,

(iv)  Sub-Divisions  of  Journal.

(v) The Cash Book.

(vi) Banking Transactions,

(vii) Bill Transactions,

(viii) The Journal proper,

(ix) The Trial Balance.

(x) The Trading Account,

(xi) The Profit and Loss Account.

(xii) The Balance Sheet.

(xiii) Depreciation, Reserve and other Funds. 

The paper on General Rules and Procedure will be such as to test the candidate's ability to frame a draft and also to test the candidate's knowledge of the procedure in force in the office in which he is serving and general rules applicable to all branches of the Railway Accounts Office and the questions will be of an elementary nature. The third paper will be of a nature to test the candidate's theoretical and practical knowledge of work in any one of the following branches.

(a) Establishment and Provident Fund.

(b) Stores Accounts.

(c) General Expenditure Accounts.

(d) Workshop Accounts.

(e) Books and Budget and Appropriation Accounts.

(f) Coaching, Passenger. Parcels and Coaching Statistics, including a knowledge of machine methods and Traffic Book.

(g) Goods and Goods Statistics, including   a knowledge of machine methods and Traffic Book.

2.  Forty percent of the maximum marks in each subject will be required to secure a pass. This has effect from the examination held in November 1956 onwards.

3. The examination will be conducted by the Head of each Office, who will also decide the intervals at which it should be held.

4(a).  Ordinarily no Railway servant will be permitted to take the examination more than five chances for Appendix 2 IREM Examinations but the FA&CAO/General Managers are delegated with powers to grant additional chances to the candidates appearing in the aforesaid examinations as detailed below:-

Particulars of Exam.	Normal chances	Permission may be granted by FA&CAO	Permission may be granted by GM	Railway Board
Examination for promotion beyond Accounts Clerks (as laid down in this Appendix)	5	6th to 8th chance	9th and 10th chance.	No reference will be made to Board for chance beyond 10th chance.

Note: This Sub Rule is not applicable to directly recruited JAAs who are required to pass Appendix II examination in two chances/ within three years of their joining service as JAAs failing which their services are liable to be terminated. However, the request for grant of a third chance, on the specific recommendation of the FA&CAO, may be granted by the G.M., to be availed of within total span of four years of joining service as JAAs before action to terminate their services is taken.”

(Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

(b) No railway servant, who has less than six months service in a Railway Accounts Office or who has not a reasonable chance of passing the examination will be allowed to appear in the examination prescribed in this Appendix. In exceptional circumstances the condition regarding six months minimum service may be waived by the General Manager. 

(c) Temporary railway servants may be permitted to sit for the examination, but it should be clearly understood that the passing of this examination will not give them a claim for absorption in the permanent cadre. 

(d) A candidate who fails in the examination but shows marked excellence by obtaining not less than 50% in any subject may be exempted from further examination in that subject in subsequent examinations.   

4 (e) The permission accorded to a candidate to appear in the examination counts as a chance availed of even if the candidate does not actually sit for the examination unless an application from the candidate is received by the General Manager each year for withdrawal from the examination and is accepted by the General Manager. 

4 (f) In the case of candidates prevented from appearing in the Appendix-2 (IREM) examination owing to circumstances beyond their control, an application for exemption from counting the permission granted as a chance availed of should be made to the General Manager within a fortnight from the last date of the examination supported by certificates (Medical Certificates conforming to the Rules in Chapter 5 of Indian Railway Medical Manual, Vol. I) obtained by them before the termination of the examination. 

          (Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

5. No alteration shall be made in these rules without the prior sanction of the Railway Board. 

 

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Test Check

 Test Check

By M Nageswara Rao 9492432160

• Source: 803AI 

• Conducted at least once in a month  

• PFA prescribes different items of work dealt in various sections, the minimum test check over the work of clerks.  

• Underlying idea: Efficient disposal without any violation of rules & procedures.  

 

• Front page: Inspection sheet consists of i) Month of Test check ii) Date on which put up iii) Date reviewed by the Officer concerned. 

• Test check  By SSO(A)s- done on the work of clerks under his control for review and orders.  Put up to Branch Accounts Officer on 10th of the following Month. 

• Test Check Register of the Branch Accounts Officer on systems improvement  - Sent to PFA for  his appraisal. 

Features of Test Check:

1. It should not be of routine nature.  

2. Should focus on System improvement, procedural lacuna and lapses.  

3. Verification & thorough examination of facts and figures embodied in various documents brought under Test Check.  

4. Primarily test check items which do not in the ordinary course pass through Officer. 

5. An intelligent scrutiny to find out whether the clerks understand their duties and rules governing them and do the work allotted to them diligently, and 

6. Whether there is any tendency to do the work casually. 

7. Particular emphasis on the procedure & method adopted for the work 

8. Whether the internal check method should be adequate or over elaborate or any room for improvement. 

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GM Negative Powers - ACS 90 - MSOP

 GM Negative Powers

Source:   Click for ACS - Advance Correction Slip No 90 issued vide Railway Board letter No. 2021/F(X)II/PW/3 dated 21.09.2021 .  Financial Code Volume One Chapter 5 , Annexure II  

 

No of Categories - 6

A.      Establishment Matters

B.      Works Matters

C.      Legal Matters

D.      Commercial Matters

E.       Railway Assets

F.       Miscellaneous Matters

·         Covers nearly 50 items

Unique Features of ACS 90

1.       Updated - The latest amendments have already been issued.

2.       Deleted - The items which have lost their relevance

3.       Consolidated - The items appearing in various parts

4.       Numbering - Streamlined so that quoting of items in files becomes easier. 

5.       Done away with - Too many details and notes

6.       Brief reference - wherever required instead of detailed instructions

7.       The items not covered in this list  - will be governed by existing codal provisions/guidelines from Railway Board.

 

Establishment Matters:

SN	Particulars	GM's Powers		Remarks
		Positive	Negative
1	Creation of Permanent / Temporary / Work charged post	No Powers at all		Railway Board sanction is required
2	Revival of sanctioned post kept in abeyance or remaining vacant for a period of	Up to 2 years	Beyond 2 years
3	Grant of provisional payment for posts beyond available sanction	Up to 3 months	Beyond 3 Months
4	Permitting Railway employees to undertake work/receive fee (Recurring or Non-recurring) from private sources	Up to Rs.5000 per annum	Beyond Rs.5000 per annum

 

GM Positive Powers - Awards / Rewards   

Awards / Rewards	Railways	Non Railways	Remarks
Individual	Up to Rs. 5,000	Up to Rs.25,000	In case of Railways - subject to a limit of Rs. 1,00,000  Group Award
Individual who have done exemplary work to avert Accidents	Up to  Rs. 30,000	Up to Rs. 50,000	This Power may be re-delegated to DRMs Rs.7,500 and Rs. 10,000 respectively
To Railway staff for Inventions	Up to Rs.50,000	-	Subject to: 1) Secures patent 2) transfers the right to IR unconditionally 3) useful to IR

 

 GM Positive Powers - Honorarium

Honorarium	Gazetted	Non Gazetted	Remarks
As a Arbitrator (per case)	Up to Rs. 20,000	-	Subject to Railways being a party.
Other than Arbitration ( in a year)	Up to  Rs. 5,000	-	Exceptions: Disciplinary inquiries arising out of Vigilance / CBI cases - Rates are fixed by Railway Board from time to time
Non Gazetted (each individual case)	-	Up to Rs.15,000	Recurring or Non-Recurring. This limit applies to the total amount paid in a financial year. Concurrence of PFA required

 

 GM Positive Powers - Works

Plan Heads	Amount (Rs.)	Remarks
1100 - New Lines	Nil	Railway Board Sanction is required
1400 - Gauge Conversion	Nil	Railway Board Sanction is required
2100 - Rolling Stock	Nil	Railway Board Sanction is required
3500 - Railway Electrification	Nil	Railway Board Sanction is required
4200 - Workshops incl: Production Units	Nil	Railway Board Sanction is required
8100 - Metropolitan Transport Projects	Nil	Railway Board Sanction is required
1700 - Computerization	Rs. 2.5 Crores	1. Including Cost of Hardware up to Rs.1 Crore 2. Extension / Up gradation / strengthening of LAN (Local Area Network) up to Rs. 20 Lakhs in each case
5300 - Customer Amenities	Rs. 2.5 Crores in each case	1. DRMs also sanction Rs.2.5 Crores in each case 2. Under Lumpsum works as well as Out of Turn
5100 - Staff Welfare	Rs. 1 Crore in each case	1. Existing works only (Not New Works) 2. Railway Schools, Hospitals, Dispensaries, Institutes, Officers Club, Rest Houses & Holiday Homes
3000 - Road Safety Works (ROB / RUB )	Rs. 1 Crore in each case
4100 - M & P Machinery & Plant	Rs.50 Lakhs each case	1. Available for PUs, CAOs (Independent Charge) 2. Delegate this power to DRMs/CWMs up to Rs.20 Lakhs each case.  But subject to annual ceiling fixed for the Division / Workshop.
All other Plan Heads	Rs.2.5 Crores each case	Subject to Total Lumpsum provision made in the Budget for such works is not exceeded.

Notes:

·         Out of Turn not permitted for Plan Head 1700 - Computerization and Plan Head 4100 M & P

·         Out of Turn Works - Safety works - No Ceiling  ( But should be completed within a maximum period of 8 months from the date of sanction.  Otherwise, the object of Out of Turn itself is defeated.

·         Out of Turn Works - Other than Safety works - Annual Ceiling is Rs. 25 Crores

GM Positive Powers - Sanction of Estimates

Estimates	Due to Price escalation	Due to reasons  other than  Price escalation	Remarks
Excess over Original Sanctioned cost / Abstract Cost	Full Powers	Up to 20 % of Original  Cost only
M & P (Machinery & Plant )	Up to 100 % of Original Estimate of Rs. 2 Crore whichever is less	Up to 20% of Original Estimate or Rs.50 Lakhs whichever is less (Including Material Modification)
Survey Estimates	20 % of Original  Cost sanctioned by higher authorities		Subject to included in the sanctioned Budget
Part Estimates	Up to 5 % of the total value of the work as originally sanctioned in the Budget
MM - Material Modification	Up to Rs. 2.5 Crores only

 

·         Consultancy Service contracts  -  GM have powers to sanction up to Rs. 10 Crores

 

GM Positive Powers - Advances to Contractors

Advance	Amount (Rs)	Remarks
Mobilization	Up to 10 % of the Contract value
Against New M & P	Up to 10 % of the Contract value or 75 % of the Purchase price of New M & P brought to the site of work whichever is less
Accelerating the Progress of Work	Up to 5 % of Contract value or Rs. 1 Crore whichever is less	Special circumstances only

 

GM Positive Powers - Legal Matters

Particulars	Amount (Rs)	Remarks
Engagement of Legal counsel - Supreme Court & High Court	Up to Rs. 1,050 per day
Engagement of Legal counsel - Any other Court	Up to Rs. 750 per day

 

SN	Reimbursement of Legal expenses of a Railway servant	GM Powers	Remarks
1	who institutes a suit in a Court of Law without  the prior approval of the Railway Administration	No
2	If the suit emanates from as a result of actions taken by the Railway Servant other than the discharge of official duty	No
3	The filing of defending of an appeal in the Supreme Court	No
4	The filing of defending of an appeal in the High Court or below Courts	yes

 

GM Positive Powers - Write Off

Write off	Amount (Rs)	Remarks
Amounts due to Railways	Up to Rs. 2 Lakhs in each case	Subject to 1. Irrecoverable cases only 2. Other than Railway employees only 3. Other than Wharfage, demurrage, storage & Lost Property charges
Advances to the Employees	Nil	Railway Board sanction is required
Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit within a year	Nil	Railway Board sanction is required
Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit more than a year	yes

 GM Positive Powers - Payment of Claims                                                                                                                           

Claims	Amount (Rs)	Remarks
Settled out of Court	Up to Rs. 1 Lakh in each case
Decreed by a Court of Law	Full Powers	If, Rs. 1 Lakh in case, the particulars should be reported to Railway Board for information.

 

Note: The powers under this item should not be re-delegated to subordinate authorities.

GM Positive Powers - Ceremonial occasions                                                                                                                     

Occasion	Amount (Rs)	Remarks
Railway week celebrations	Up to Rs. 5 Lakhs	Subject to Annual Ceiling for Zonal Railways - Rs. 75 Lakhs and for Production Unit is Rs. 37.5 Lakhs.
Ceremonial occasion	Up to Rs. 5 Lakhs each case
Important function attended by Minister of Railways / Minister of State for Railways	Up to Rs. 15 Lakhs each case
Important function attended by President / Prime Minister	Up to Rs. 20 Lakhs each case
Entertainment of distinguished visitors (official / non-official / Foreign technical experts / Representatives of Trade & Industry	Up to Rs. 5 Lakhs per year

 

GM Positive Powers - Miscellaneous Matters                                                                                                                  

Particulars	Amount (Rs)	Remarks
Payment of Arbitration fees to Retired Railway Officers	Up to Rs.2,25,000 each case
Payment of Contribution or subscription to a professional institution	Up to Rs. 1 Lakh per annum per case
Remission of Recovery of Rent	Up to 4 Months	Subject to : 1. Employee is temporarily transferred to a post 2. Quarter is subjected to extensive repairs necessitating vacation of quarters. 3. Required to vacate the quarter on account of medical advice on account of infectious disease or an epidemic
Air travel on duty	All Gazetted officers only	For Non Gazetted staff, approval of Railway Board is required.
Deputation of Railway employees for Training courses, seminars, symposia in recognized Non Railway Institutions	Up to Rs. One Crore in a year for Zonal Railway   Up to Rs. 8 Lakhs in a year for Production Unit

 

 GM Powers   - Nil  - The previous sanction of the Higher Authority i.e., Railway Board is necessary for all items listed below.

1.       Creation of Permanent / Temporary / Work charged posts

2.       Acceptance of resignation of a Gazetted Officer.

3.       Deputation of Railway servant out of India.

4.       Permitting the Non Gazetted employees to travel by Air.

5.       Write off of Advances to Railway staff

6.       Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit within a year.

7.       Sanction of Works in the Plan Heads of  New Lines, Gauge Conversion, Railway Electrification, Metropolitan Transport projects, Setting up of new Production Units, Rolling Stock & Surveys.

8.       Sale of Railway Line (any portion)

9.       Sale of authorized Rolling Stock

10.   Dismantling  or permanent closure of existing open line section

11.   Introduction of new designs for Rolling stock

12.   Changes, alterations, or modifications in the Rolling stock design.

13.   Purchase of a motor car, motorboat, truck, or any other vehicles (except two-wheeler for RPF)

14.   Any alteration in the existing Cash & Pay arrangement.

15.   Waiver of the full or partial cost of training of Railway employee who has received training at Railway's cost and who is required to serve the Railway for a minimum prescribed period.

16.   Any expenditure on an object which has not previously been recognized as a fit object for Railway expenditure, if any item is not covered anywhere, clarification from Railway Board may be sought.

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