Railway Accounts Department Examinations

Sunday, November 3, 2024

Approval Vs Sanction अनुमोदन बनाम मंजूरी

 


Differences between Approval & Sanction

Approval and Sanction are two distinct terms often used interchangeably in Indian Railways parlance, but they carry specific meanings. 


Approval

Sanction

First step

Second step

Formal acceptance of a proposal, plan, or project 

Formal authorization to incur expenditure on the said proposal, plan, or project 

Like giving a project the green light

Like giving a project the money to go ahead

Doesn’t involve financial commitment

Involve financial commitment

Abstract Estimate: for Administrative approval

Detailed Estimate: for Technical sanction

Example: Approving New Line and included in the Pink Book (Works Programme)

Example: Sanction of expenditure for construction of New Line by the authorities as per MSOP - Model Schedule Of Powers





अनुमोदन और मंजूरी के बीच अंतर


अनुमोदन और मंजूरी दो अलग-अलग शब्द हैं, जिन्हें भारतीय रेलवे की भाषा में अक्सर एक दूसरे के स्थान पर प्रयोग किया जाता है, लेकिन उनके अर्थ विशिष्ट होते हैं।


अनुमोदन

मंजूरी

पहला कदम 

दूसरा कदम

किसी प्रस्ताव, योजना या परियोजना की औपचारिक स्वीकृति

उक्त प्रस्ताव, योजना या परियोजना पर व्यय करने के लिए औपचारिक प्राधिकरण

जैसे किसी प्रोजेक्ट को हरी झंडी देना

जैसे किसी परियोजना को आगे बढ़ाने के लिए धन देना

इसमें वित्तीय प्रतिबद्धता शामिल नहीं है

वित्तीय प्रतिबद्धता शामिल करें

प्राथमिक अनुमान: प्रशासनिक अनुमोदन हेतु

विस्तृत अनुमान: तकनीकी स्वीकृति के लिए

उदाहरण: नई लाइन को मंजूरी देना और पिंक बुक (कार्य कार्यक्रम) में शामिल करना

उदाहरण: एमएसओपी के अनुसार प्राधिकारियों द्वारा नई लाइन के निर्माण के लिए व्यय की स्वीकृति - शक्तियों की आदर्श अनुसूची



Saturday, November 2, 2024

JICA - Japan International Cooperation Agency

 

JICA - Japan International Cooperation Agency

  • JICA stands for Japan International Cooperation Agency 

  • Japan’s Government Agency - responsible for ODA - Official Development Assistance 

  • Established in 2003 (1st October)

  • Headquarters: Tokyo (Japan)  - India’s Office: New Delhi

  • Staff strength:  2000 (Approx)

  • Capital: 8.4 Trillion Yen  (Approx Rs. 4.6 Lakh Crores)

  • Object: Promote economic & social development in Developing countries through various forms of aid and cooperation.

  • Vision: Free, peaceful & prosperous World 

Core activities: 

  1. Technical cooperation: Dispatching experts to provide technical assistance and training in various sectors. 

  2.  Finance & Investment cooperation: Offering concessional loans & investments to support infrastructure & other developmental projects. 

  3.  Grants: Providing financial assistance without repayment obligations to support projects in sectors like health, education & infrastructure. 

  • Global presence: Operates in over 150 countries (90 overseas offices) - World’s largest bilateral aid agency


JICA & India 


  • JICA has been a pivotal partner in India’s development journey over 6 decades. 

  •  Delhi Metro Project - 1997 - Rs. 54000 Crores

  • Bullet Train - High Speed Rail Project between Mumbai & Ahmedabad - 81% of Total Project cost 1.08 Lakh Crores  - Interest rate is 0.1%  - 50 year Loan

  • Water supply and sanitation across India 

  • IIT, Hyderabad - Rs. 1500 Crores

  • Full scholarships to 36 Indian Govt officials to pursue 4 years Master’s degree  in leading Japanese Universities

  • Mizoram - 164 bed Super Speciality Cancer & Research Centre - 2023

  • Telangana - Promote start-up ecosystem & innovation - 2024 - Rs.1336 Crore

  • SDG - Sustainable Development Goals - Rs. 932 Crores  - 2023 - To focus on Health, Education, Agriculture, Financial inclusion, and infrastructure. 

Key Points for MCQ on JICA: 

  1. JICA stands for Japan International Cooperation Agency 

  2. Hqrs: Tokyo

  3. Established: 2003

  4. Bullet Train - 81% of Project cost - financed by JICA

  5. ODA stands for Official Development Assistance

  6. JICA - Japan’s Government Agency 

  7. SDG stands for Sustainable Development Goal 

  8. Financed Important Projects in India are Delhi Metro, Bullet Train Project, IIT, Hyderabad

))))end((((


Friday, November 1, 2024

Draft Para & Provisional Para - Audit

 


DP - Draft Para

Sources: 

  1. Chapter 9 of Finance Code

  2. 113A to 116A 

  3. Appendix I to Accounts Code


  • All important cases noticed in audit, which merit inclusion in the Report of the C&AGI are brought to the notice of the Railway Administrations through special letters, notes of objection etc., issued to the PHoD and PFA by the PDA of the Railways.

  • Draft Paragraph is the first stage of presenting an audit view point for inclusion in the Audit Report as Audit para. 


Sequence of events: 


  1. The PDA - Principal Director of Audit of Zonal Railway sends the DP to the GM.

  2. Also simultaneously send copies of the DP with connected correspondence, to the PFA, the PHOD concerned

  3. 6 Weeks - Time limit to reply by PFA.

  4. The reply should have the approval of PHOD as well as Personal approval of the GM. 

  5. Accounts should verify the facts and the line of reply is to the point. It should be a statement of authoritative facts.

  6. The reply should be total and comprehensive, leaving no point left uncovered.

  7. The reply should be sentence-wise in juxtaposition to the Draft para contents.


Accompanied by: 


  • A brief  history of the case

  • Audit contention

  • Railway defense

  • A chronological summary

  • Remedial action called for or taken to avoid similar cases in future.

  • Disciplinary aspects, if any where individual lapses have been brought to light.


If Audit is convinced, the DP should be dropped.  Otherwise PDA decides to include in the Audit Report and sent PP - Provisional Para to Railway Board


PP - Provisional Para


  • Time limit: 2 weeks to furnish reply by Zonal Railways to Railway Board

  • With the approval of GM

  • Reply should be sentence-wise remarks.

  • Audit will consider the reply received from the respective Directorate in the Railway Board.

  • If Audit is convinced, the PP will be dropped.  Otherwise it is incorporated in the Audit Report as Audit Para.