One Nation One Product
Nageswara Rao 9492432160
Each Railway Station is a Promotional hub for showcasing local products.
Announced in Union Budget 2022-23
Part of Atma Nirbhar Project
Provide enhanced livelihood and welfare of local artisans, potters, weavers, handloom weavers, tribals etc.
Indirectly benefit Station development too.
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
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:
It should not be of routine nature.
Should focus on System improvement, procedural lacuna and lapses.
Verification & thorough examination of facts and figures embodied in various documents brought under Test Check.
Primarily test check items which do not in the ordinary course pass through Officer.
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
Whether there is any tendency to do the work casually.
Particular emphasis on the procedure & method adopted for the work
Whether the internal check method should be adequate or over elaborate or any room for improvement.
.****
or
Features:
GM Negative Powers
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 |
|
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 |
|
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 |
|
|
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 |
|
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.
*****
