Railway Accounts Department Examinations

Showing posts with label Chapter 19 of Engineering Code. Show all posts
Showing posts with label Chapter 19 of Engineering Code. Show all posts

Saturday, October 28, 2023

Buildings and Rents

 

Buildings & Rents  


Source: Chapter 19 of Engineering Code 


  • No employee has any right to be provided with Quarters 

  • Quarters provided by Railways - The following circumstances 

  1. Where conditions are such that Private enterprise does not adequately meet the demand for housing the staff. 

  2. It is necessary for special reasons to provide Quarters for certain staff near to their work (for example: staff working in remote location Railway Stations)  

  • GM - Can divide the Quarters into separate classes as per the standard of accommodation approved for various classes of staff. 

  • Railway Board - Have the power to prescribe the scale of accommodation and the unit cost of each class of quarters.  

  • Motor garages - Should not as a rule be provided in staff quarters. Allowed only in exceptional cases i.e., essential in the interest of the official's work. In such cases, the cost of garages should be added to the capital cost of the quarters to assess the Rent.  

  • Temporary Garages - The cost should not exceed Rs.10,000 /-

  • Assessed Rent of class of Quarters - 6% of the Capital cost of all the Quarters of the particular class. 

  • Rent - Officers Quarters - Floor Area basis 

  • Rent - Staff Quarters - Floor Area basis (wherever possible) 

  • Rent - Assessed once in 5 years 

  • Rent - To work out the details, 2 years is allowed.

  • Example: The Rent worked out based on the cost as on 31.03.2021 will be effected from 01.04.2023.  

  •  GM/DRM - Have full powers to incur the expenditure on Repairs to the Quarters. (Previously Rs.1 Lakh on Quarter subject to Rs.30 Lakhs per Annum.  Now it is deleted) 

  • Leased and Requisitioned Buildings - The rent paid to the Landlord should be treated as Assessed Rent 

  • The Total Cost of the Quarters: 

  Inclusions: 

  1. The entire cost of construction irrespective of the source of finance 

  2. Sanitary fittings

  3. Water Supply fittings

  4. Electric Installation & Fittings 

Exclusions: 

  1. Cost of Land 

  2. Development of Land (Raising, Levelling, Dressing, Construction of Revetments, retaining walls, compound walls, fences and gates, Approach Roads, Sewerage, Street lighting, Water supply arrangements, Over Head Tank, Transformer, etc) 

  • Electric Bulbs:  First cost from Railway Funds.  Subsequent replacements are chargeable to the Occupants. 

  • Provision of other special installations and fittings such as Heating installations, Electric Lifts, Refrigerators, and Furniture  - Railway Board prior permission is required. 

  • Hire Charges for Furniture  


  • 14% per annum for Durable articles - Beds, Almirahs, Chairs, Tables etc 

 

  • 24.75% per annum for Non Durable articles - Door mats, curtains, mattresses, durries (carpets), chicks (stools), etc  


Obligation of Tenants:  


  1. Any additions or alterations to quarters with permission of the Executive Engineer in charge only.

  2. Keep their Quarters in a clean and wholesome state. 


Service Buildings: 


  • Examples: Railway Stations, Offices, Depots, Workshops, Running Rooms, Guest Houses for Officers and subordinate staff 

  • No Rent is chargeable 

  • Temporary use of Rest houses etc as Residence -  DRM has powers 

  • No Rent  - Accommodation provided for the Officers of Government Inspectors of Railways or for Statutory Audit Officers  


List of Buildings: 

 

  • Maintaining a complete and up-to-date list of all Buildings 

  • Both Residential and Service 

  • Form: E 1977 

  • Division wise 

  • Reviewed by the Divisional Engineer once in every 3 Months  


Rent Rolls:   


  • Prepared in Triplicate (Personnel Dept, Accounts Dept and Office Copy)

  • Prepared on the beginning of the Financial Year i.e., 1st April 

  • Information of Quarters, Occupants, etc 

  • Form: Chapter 16-A of the Engineering Code 


Key Points for MCQ: 


  1. Buildings & Rents - Chapter 19 of the Engineering Code 

  2. No employee has any right to be provided with Quarters 

  3.  Assessed Rent of class of Quarters - 6% of the Capital cost of all the Quarters of the particular class. (whether the Total cost is charged to Capital or any other Source of Finance)  

  4. Rent - Assessed once in 5 years 

  5. Rent - To work out the details, 2 years is allowed.

  6. Example: The Rent worked out based on the cost as on 31.03.2021 will be effected from 01.04.2023.  

  7. Rent - Officers Quarters - Floor Area basis 

  8. Rent - Staff Quarters - Floor Area basis (wherever possible) 

  9. GM/DRM - Have full powers to incur the expenditure on Repairs to the Quarters. 

  10.  Temporary Garages - The cost should not exceed Rs.10,000 /- 

  11.  Electric Bulbs:  First cost from Railway Funds.  Subsequent replacements are chargeable to the Occupants.  

  12. Hire Charges: 14% per annum for Durable articles - Beds, Almirahs, Chairs, Tables etc  

  13. Hire Charges: 24.75% per annum for Non Durable articles - Door mats, curtains, mattresses, durries (carpets), chicks (stools), etc  

  14. Rent is not chargeable to Service Buildings like Stations, Offices, Workshops etc 

  15. Temporary use of Rest houses etc as Residence -  DRM has powers 

  16. No Rent  - Accommodation provided for the Officers of Government Inspectors of Railways or for Statutory Audit Officers  

  17. Form: E 1977 - List of Buildings 

  18. List of Buildings - Reviewed every 3 months. 

  19.  Rent Rolls - Prepared in Triplicate (Personnel Dept, Accounts Dept and Office Copy) 

  20. Rent Rolls - Prepared at the beginning of the Financial Year i.e., 1st April 



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