Mobile App - Study material on Railway Dept examinations

 I invite to you to download my mobile app-  Appendix3exam -for study material on Railway Departmental examinations

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• The App is designed to assist aspirants of the Accounts and Finance Department, Indian Railways in clearing Appendix 2A, 3A, LDCE, 70% exams, etc.

• It provides write-ups on various subjects like Traffic, Expenditure, Books & Budget, Stores, Establishment, Workshop Accounts., etc, in a systematic, concise and simple English that helps even a candidate of average knowledge of the subject matter and that of the English language can understand easily.

• Special features are App 2A, App3A question bank is provided and sharing the current question papers instantaneously.

• LDCE 70% question papers pertaining to the various zones of The Indian Railways is furnished ,answers solved with special concentration on Management Accountancy and Official language policy.

• Providing short notes, elaborate answers, solving problems, teaching and clarifying doubts through Zoom Sessions, and also one to one through online and PPT, conducting model tests especially MCQs and providing results instantaneously, furnishing important and latest circulars,Office Orders, Memorandums, and highlighting matters related to the latest reforms in Indian Railways.

• Has helped many aspirants clear the departmental exams across all zones and even other departments of Indian Railways.

Tenative Time table for selections of Group B posts of All Depts (except Accounts & RPF) 70 % and LDCE

 Expecting similar reforms in Accounts Dept 70%,  LDCE, Appendix3 and Appendix2 examinations

Click for the Railway Board letter

Syllabus of Accounts and Establishment matters for Other Depts

Appendix 2 exam -ECR question paper

question papers of Appendix 2 exam -ECR

Railway Capex 2020-21 Budget

Top of Form

Railway Capex 2020-21 Budget

·         Capex - Capital Expenditure - 1,61,042 Crores

Source of Finance		Amount (Rs.in Crores)	Percentage
Capital	46500
RRSK	5000
CRIF	18500
Total - Gross Budgetary Support	70000	70000	43 %
DRF	1000
Development Fund	1500
RRSK	5000
Total - Internal Resources		7500	5 %
EBR - IRFC	30000
EBR - IF	28000
EBR - PPP	25292
Nirbhaya Fund	250
Total - External Resources	83542	83542	52 %
Grand Total		161042	100 %

Note: RRSK -  Rs. 10,000 Crores (Budgetary support - Rs. 5000 Crores & Internal Sources - Rs. 5000 Crores)

·         Make Indian Railways, the Growth engine of the Indian Economy.

·         GBS - Gross Budgetary Support  -  Rs. 70,000 Crores (includes RRSK - Rs. 5000 Crores & CRIF - Rs. 18,500 Crores)

·         Electrification - 6500 Route KMs - target (By 2023-2224 - target is entire BG network electrification)

·         New Lines, GC, Doubling, Tripling - 3750 Route KMs

·         Freight loading target - 1265 Million Tonnes.

·         Average freight lead - 553 KM

·         Originating Passengers - 879 Crores

·         S & T - to implement CTC - Centralized Traffic Control system along with Automatic Block Signaling system- 1830 Kms over 8 Zonal Railways.

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PMC - Project Management Consultancy -New concept

PMC - Project Management Consultancy

Ø  New concept in Indian Railways.

Ø  What is PMC ?  It is consultancy which brings specialized skills and knowledge to assist the companies /Organizations (like Indian Railways) by providing oversight & leadership in executing the projects "from planning to completion".   That is managing projects and related specific activities within given constraints of time, budget & quality.

Ø  Why PMC required in Indian Railways ?  Due to shortage of skilled staff for supervision of Railway projects in Indian Railways.  PMC can be obviated/avoided by launching a massive recruitment drive to fill the existing vacancies of supervisory staff in all departments.

Salient features of PMC

Ø  Works costing Rs. 10 crores and above in Open line, Construction and RE organisation (Railway Electrification)

Ø  Only for throughput enhancement construction projects i.e., Doubling, Traffic facility, Railway Electrification and S& T works only.

Ø  Personal approval of DRM/PHOD/CHOD would be required on case to case basis.  

Ø  All PMC tenders irrespective of its value shall be finalized by the tender committee of SAG level & above

Ø  PMC  is contract based, not project based.  Ideally high value projects should be executed on a composite contract basis covering works relating to all depts like Civil, Electrical, OHE, S& T etc.

Ø  PMC is distinct from other consultants, if any engaged for planning, survey and other activities that precede the actual award of Contract. 

Ø  PMC shall be finalized on QCBS - Quality & Cost Based Selection  method i.e., on parameters of qualification and experience of the Consultant and their key personnel.

Ø  PMC will be finalized on the Two packet system of Tendering i.e., Technical Bid followed  by Financial Bid.

Measurements  - For works, where PMC exist

Percentage Check	By PMC personnel	By Railway Personnel
100 %	Supervisor	-
20 % Test Check	Resident Engineer/Asst Resident Engineer	-
Not less than 10 % - Representative check	-	Nominated Engineer
Random check	-	Project Engineer i.e., Dy.CE (in charge)

Ø  Project Engineer - JAG officer is responsible for all issues such as 1) Billing 2) Measurements 3) Quantity variations 4) Progress Report, etc.  The detailed duties and responsibilities of the Project Engineer shall continue to be as per existing procedure except to the extent modified in PMC guidelines.

Ø  Hidden items - Test check shall be recorded in the presence of Railway Supervisor.

Ø  PMC shall indemnify the Railways for excess billing claimed (by oversight or intentional) duly taking out a Insurance policy against all risks as specified in the Tender.

Ø  It is the responsibility of PMC to keep a tag on variation in quantities in contracts and raise an alarm sufficiently in advance to enable Railways to take necessary action.

Ø  PG - Performance Guarantee - submitted by PMC for ensuring the execution of work with due control for safety, quality control and project progress monitoring.

Payments to PMC - Accepted Man month rates

80 %	Based on the actual deployment of staff of PMC duly certified by the In charge i.e., Dy.CE
10 %	Shall be released proportionally to the average financial progress of the work.
6%	On preparation & Submission of Final Bill
4%	During DLP - Defect Liability Period of one year (1% for each quarter)
100 %

Ø  DLP - Defect Liability Period is the fixed period of time  starting from the date of practical completion, during which the contractor has an express contractual right to return the site to rectify the defects. In Railways - PMC contracts , DLP is One year.

 

Ø  Penalties - 3 times the payable remuneration for non availability of key personnel of PMC during important activities like Pre-non interlocking, Non-interlocking work & commissioning of project.

Ø  PMC should ensure that the works contractor maintain systems,  such a QAS - Quality Assurance System in place and see that the same is properly implemented or not.

Ø  PMC is responsible for getting approval of the competent Railway authority 1) for construction methodology proposed by the Contractor 2) changes in design & scope of work, if any warranted during the project execution 3) timely reaching of milestones fixed 4) good performance of the asset created during defect liability period.

Ø   Success of PMC - depends on the minimum guaranteed fund allocation during the Construction period.

Ø  The expenditure incurred on PMCs should be within the D & G charges as per extant instructions. 

Ø  Initially the selected key personnel of PMC  - should undergo training at IRICEN, Pune (Indian Railways Institute of Civil Engineering) .  But cost of training & other incidental expenditure in this regard should be borne by the PMC consultant.

Ø  In PMC model contracts - responsibility of measurement and billing has been assigned to the Works Contractor.

Minimum qualification criteria - PMC

1.       Should have paid the cost of tender document & EMD

2.       Should be a valid, legal and duly registered incorporated entity individual /firm /society /company /valid JV/consortium

3.       Should not have been blacklisted

4.       should not have conflict of interest

5.       Technical eligibility as follows.

Minimum value of single work completed or substantially completed (80%) in previous 5 financial years & current financial year till the tender submission date	35% of the estimated cost of PMC tender - completed work for Railway/Metro/Central Govt/State Govt/PSU
Payments recd from consultancy contracts during the last 3 financial years and current financial year till the tender submission date	150 % of the estimated cost of PMC tender - completed work for Railway/Metro/Central Govt/State Govt/PSU

Conclusion: 

v  Amendments to the extant codal provisions in Engineering Code and Finance code can be undertaken after the PMC policy is introduced and sufficient experience gained. 

v  Till then, suitable clauses have been incorporated in the Model tender document to take care of deviations from the extant clauses, applicable to the Works Contracts.

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Today’s MCQ - Multiple Choice Questions

 

Today’s MCQ

9th October 

17.  As per preamble of MSOP, If PHOD is not posted, the ________ can exercise the powers of PHOD

A.  PHOD of Sister Dept   B. HOD nominated by GM   C. Any HOD D.  CHOD

Answer:   D (Cordinated Head Of Department).  MSOP means Model Schedule Of Powers. 

18.For reverse auction two packet single stage system of tendering shall be followed for earnings Contracts _______________.

A. More than 5 Lakhs   B.  More than 50 Lakhs  C. Irrespective of the value D. More than 1 Crore 

8th October

16.  IRIFM is situated at _________________

1. Vadodara  B. Kolkata   C. New Delhi D. Secunderabad

Answer : D (Secunderabad)

Material for above McQ

SN	CTI		Location	Headed by	Dept
1	NAIR	National Academy of Indian Railways	Vadodara	Director General	General for all Depts Personnel, Stores & Medical in particular
2	IRICEN	Indian Railways Institute of Civil Engineering	Pune	Director	Civil Engineering
3	IRISET	Indian Railway Institute of Signal Engineering & Telecommunications	Secunderabad	Director	S & T
4	IRIFM	Indian Railway Institute of Financial Management	Secunderabad	Director	Accounts
5	IRIMEE	Indian Railway Institute of Mechanical & Electrical Engineering	Jamalpur	Director	Mechanical
6	IRIEE	Indian Railway Institute of Electrical Engineering	Nasik	Director	Electrical
7	IRITM	Indian Railway Institute of Traffic Management	Lucknow	Director	Traffic
8	JRRPFA	Jagjivan Ram Railway Protection Force Academy, Lucknow	Lucknow	Director	Security

7th October

14.  Adviser (in Railway Board) is redesignated as a _____________

1. Executive Director  B.  Principal Executive Director  C. Additional Member  

      D. None of these

Answer: B (Principal Executive Director)

• PED is in grade of  HAG (Higher Administrative Grade). 

• That is the reason PHOD posts in HAG of Zonal Railways/PUs are

renamed as PFA, PCPO, PCMM etc. 

15.  The Commercial Accounts of Indian Railways are known as_________

1. Accrual Accounts  B. Finance Accounts  C. Capital & Revenue Accounts

      D. Commercial Accounts

Answer: C (Capital & Revenue Accounts)

• The Government Accounts of Indian Railways are known as Finance Accounts. 

• Accrual Accounts and Commercial Accounts are one and same. 

6th October

12.  Time elapsed from the date of realization of need of recoupment to the physical receipt of materials is termed as _______

1. Buffer time  B. Interim period  C. Contract period  D.  Lead time

Answer:  D (Lead time)

13. Name the only coach which has given profits in Indian Railways ?

1.  AC 3 tier   B. AC 2 tier  C.  Sleeper class  D. AC First class

Answer: A (AC 3 tier)

5th October

     11. Zonal Plan Head Coordinator for PH 65 - Training/HRD is _______

1. PCE  B. PCPO  C.  PFA  D.  PCOM

Answer  B - PCPO

Material for Plan Head Coordinators for different PHs

PH No	PH Name	Plan Head Co-ordinator
		Divisional	Zonal Rly/PU
11	New Lines	Sr.DOM	PCOM
14	Gauge Conversion
15	Doubling
16	Traffic Facilities
35	Electrification Projects
81	Metropolitan transport projects

 

PH No	PH Name	Plan Head Co-ordinator
		Divisional	Zonal Rly/PU
29	Level Crossing Gates	Sr.DEN/Co	CTE
30	ROB/RUB		CBE
31	Track Renewals		CTE
32	Bridge Works		CBE
51	Staff Quarters		PCE
52	Staff Amenities		PCE
64	Other Specified works		PCE

 

PH No	PH Name	Divisional	Zonal Rly/PU
17	Computerisation	Sr.EDP	PCCM
33	S & T	Sr.DSTE	PCSTE
36	Other Electrical Works	Sr.DEE	PCEE
42	Workshops	Sr.DME	CWE
53	Passenger amenities & other rly. User amenities	Sr.DCM	PCCM
65	HRD/Training	Sr.DPO	PCPO

30^th September

9.      Salary of PFA is accounted under Sub Major Head ______ of Major Head 3002 - Indian Railways Working Expenses (Commercial Lines)

 

 A. 01    B.03  C. 05  D. 07

 

Answer: 1  (Erstwhile Demand No. 03 – General Superintendence and Services)

 

·         Simple Rule is Erstwhile Demand Number minus 2 = SMH – Sub Major Head Number

·         The above rule is applicable for Erstwhile Demands 3 to 14 only

 

Material for above MCQ

Mapping of ErstwhileDemands with Sub Major Heads and Major Heads

10.     For Service contracts, Single packet system of tendering up to  Rs.50 Lakhs with normal eligibility criteria of 35% of value of similar nature of work, 150% of turnover during last 3 financial years plus a liquidity turnover of _________

A. 10 %  B. 5%   C. 20 %  D. 15 %

Answer: B 5%

 

Clickhere for GCC for Services

29^th September, 2020

7.      The direct control over the affairs of all the Workshops including the Budgetary control   in a  Zonal Railway rests with:

 

A.    Chief  Planning Engineer (CPE)

B.     Chief Rolling Stock Engineer(CRSE)

C.     Chief Motive Power Engineer(CMPE)

D.    Chief Workshop Engineer(CWE)

Answer:  D – Chief Workshop Engineer

CRSE -  The technical control over the Carriage and Wagon maintenance activities of all depots, yards and open line in Zonal Railways

 

8.      Process Costing System is used in Production Units of:

A.    Rail Wheel Manufacture and Foundry Accounts

B.     Carriage Workshops

C.     Wagon Workshops

D.    Component Workshops

Answer:  A. Rail wheel manufacture and Foundry Accounts

 

(Batch costing  - for Rolling Stock Production  and Component costing for manufacture of Rolling stock spares)

28^th September, 2020

5.     Who is responsible for watching of Canons of Financial Propriety ?

A.      Accounts officers  B. GM/DRM  C. Audit Officers  D  . None of these

Answer: C  

(Source: Para 116 of IR Finance Code)

6.       Performance Guarantee for Services Contract is _______

A. 5 %  B. 2 %   C. 10 %    D. 20 %

Logic: There is no Security Deposit provision in the Service Contracts.  Hence the PG – Performance Guarantee is 10 % in Service Contracts.  However in Works Contracts, SD- Security Deposit is 5 % and PG-Performance Guarantee is 5%. 

25^th September 2020

3.     3.     Choose the order of the year of establishing the Railway Funds (chronological order)

A) Development Fund,  Capital Fund, IRFC , Railway Safety Fund, Depreciation Reserve Fund

B)  Depreciation Reserve Fund, Development Fund, Railway Safety Fund, Capital Fund, IRFC

C) Depreciation Reserve Fund, Development Fund, IRFC, Capital Fund, Railway Safety Fund

D) Development Fund, Depreciation Reserve Fund, Railway Safety Fund, Capital Fund, IRFC

Correct Answer :  C) Depreciation Reserve Fund, Development Fund, IRFC, Capital Fund, Railway Safety Fund

 

              Information for above MCQ

Funds	code	Established in year	Remarks
DRF- Depreciation Reserve Fund	21	1924	Previous name is Programme Revenue
D.F – Development Fund I, II, III & IV	23,33,43 & 53	1950	Previous name is Betterment Fund
IRFC (Indian Railway Finance Corporation)	_	1986	It is a PSU – owned by Ministry of Railways for financing the Rolling Stock
C.F – Capital Fund	25	1992	Established in place of closed Railway Revenue Reserve Fund
R.S.F – Railway Safety Fund	26	2001
EBR (IF) Extra Budgetary Resources (Institutional Finance)	_	2016
RRSK (Rashtriya Rail SanrakshaKosh)	29	2017	Though it is not specified, it is a Second SRSF – Second Railway Safety Fund

 

 

 

 

 

 

 

 

 

 

 

 

4. Which one among the following is incorrect?   A.  EMD is 2% of the value of work, if the work value is up to Rs. 1 Crore.   B. If value of work is beyond Rs. 1 Crore, the EMD is Rs.2 Lakh plus 0.5 % of  the excess of the estimated cost of work beyond Rs. 1 Crore.   C. EMD of successful tenderer is retained as part of SD - Security Deposit.   D. EMD is applicable to Open Tenders only Answer:  D) EMD is applicable to Open Tenders only. Because EMD is applicable to all modes of Tenders such as Open, Limited, Single etc

Information on EMD - Works

ü  Earnest means – Showing sincere interest/serious in participating the Tender process, if awarded executing the Work for Organizations like Indian Railways.

 

ü  EMD – Earnest Money Deposit – means an earnest payment as specific form of Deposit to demonstrate that the applicant is serious/sincere to participate the Tender work and complete the work for orgnisations like Indian Railways, if awarded.

 

ü  EMD Rates are as follows.

 

Value of the Work	EMD Amount ( Rounded to a nearest Rs.100)
Up to Rs.1 Crore	2 % of value of the work
Beyond Rs. 1 Crore	Rs. 2 lakhs + 0.5 % of the excess of the estimated cost of work beyond Rs.1 Crore

 

ü  Maximum EMD is Rs. One Crore only.

 

Examples for calculation of EMD under different circumstances: -

=======================================================

1.       Value of Work  - Rs. 25,60,520

 

2 % of Rs.25,60,520  - Rs. 51,210

 

Answer is Rs. 51,200 /- (Rounded off to a nearest Rs.100)

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2.       Value of Work  - Rs. 4,00,00,000 ( Rs. Four Crores)

 

First one Crore	Rs.2,00,000 (Rs. Two Lakhs)
One Crore to Four Crore ( 3 Crores)	Rs.3 Crores x 0.5 % = Rs. 1,50,000 (Rs.1.5 Lakhs)
For Value of Rs.4 Crores	Rs.2 Lakhs plus Rs.1.5 Lakhs = Rs.3.5 Lakhs

 

                 =======================================================

3.       Value of Work  - Rs. Two Hundred Crores

 

First one Crore	Rs.2,00,000 (Rs. Two Lakhs)
One Crore to Two Hundred Crore ( 199 Crores)	Rs.199 Crores x 0.5 % = Rs.99,50,000
For Value of Rs.200 Crores	Rs.2,00,000 plus Rs.99,50,000 = Rs.1,01,50,000.  However maximum EMD is Rs.1 Crore.  So EMD is Rs.1,00,00,000/- ( Not Rs.1,01,50,000)

 

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ü  EMD is applicable to all modes of Tenders such as Open, Limited, Single etc.

 

ü  Exemption for Submission of EMD – Firms recognized as “STARTUPS” by DIPP (Dept of Industrial Policy & Promotion.

 

ü  EMD of Successful Tenderer – Retained as part of Security Deposit.  But Railway shall return the EMD, if a Successful Tenderer submit “Term Deposit Receipt (TDR) / Bank Guarantee Bond towards the Full Security Deposit.

 

ü  EMD shall be deposited in Cash (through E-Payment Gateway) or as mentioned in Tender documents.

 

ü  EMD of unsuccessful Tenderers – Returned to them. But Railway is not liable to pay the depreciated value, if any or any interest on EMD.

 

ü  Forfeit of EMD:

 

1.       If the successful tenderer unable to submit the PG – Performance Guarantee within validity of time, or

2.       If the successful Tenderer resile/abandon from his offer, Or

3.       Modify the terms and conditions there of in a manner not acceptable to the Railways. 

24^th September, 2020

 

1.     A Station Balance Sheet is a _________account of a Station Master.

               A) Railway  B) Personal  C) Station  D) Traffic

Correct Answer is B) Personal

Explanation:

·        The rule of Personal Account is “Debit the Receiver and Credit the Giver”  Here Station Master is responsible for what he receives Cash and vouchers at Booking office of his Station, so it is debited. 

·        At the same time, he relinquishes his responsibility by sending the Cash and Vouchers to the Traffic Accounts Office through Cash office. So credited.

2.     Salary of DSK at Engineering Stores Depot in Zonal Rly was chargeable to ___________

 

A) Erstwhile Demand No. 12/ SMH 10

B) Erstwhile Demand No. 07/ SMH 5

C) Erstwhile Demand No. 04/ SMH 2

D) Erstwhile Demand No. 03/ SMH 1

 

Correct Answer is D) Erstwhile Demand No. 03 /Sub Major Head 1

Explanation:

·        Name of the Erstwhile Demand No.03 /Sub Major Head 1 is “General Superintendence and Services” .  It consists of two branches A) General Superintendence B) Services.  Out of all the Depts, Personnel, Accounts and Stores are comes under “Services”.  So pay and allowances of staff working under these three depts are chargeable to erstwhile Demand No. 03 only, irrespective of whether they are working in GM office/DRM office or elsewhere (field offices). 

·        Remaining Depts (Other than Personnel, Accounts & Stores)are on functional lines and directly attributable to running of Trains. So Pay and allowances of field staff of these Depts are charged to erstwhile Demands Nos 4 to 10.  However the administrative staff of all Depts (In GMs office and DRMs Offices) are chargeable to Erstwhile Demand No. 03/SMH 01, because they are come under “General Superintendence”.

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