Railway Accounts Department Examinations

Wednesday, October 18, 2023

Viva Voce - Group C to Group B

  


Viva Voce - Group C to Group B 




Disclaimer: The author expressly disclaims all liability concerning actions taken or not taken based on the contents of this write-up. 



Master Circular 68 




  • Consolidated instructions governing promotion from Group C to Group B.  

  • At present - orders relating to the above subject - are contained in Recruitment Rules for the concerned Departments in Chapter 2 of Section of A of IREM - Indian Railways Establishment Manual Volume 1 and in a number of orders/circulars issued by the Railway Board from time to time. 

  •  Master Circular 68 - an attempt to consolidate the instructions - for information and guidance of all concerned. 

  • While referring to this Master Circular 68, the original letter referred to therein should be read for proper appreciation and in case of doubt, the original letter referred should be relied upon as authority.  

  • Covered only the important instructions on the Subject 

  • Some instructions might not have found a place herein. It should not be deemed to have been superseded simply because of their non-inclusion. 



Viva Voce: 


  • A Latin word meaning  - the living voice. - an oral examination, typically for an academic qualification


  • DPC - Departmental Promotion Committee - 3 PHODs (1 - of concerned Dept, 2 - Personnel Dept & 3. Nominated by the GM) 

 

  •  SDGM or CVO - should not be nominated in DPC 

 

  •  If none of them (of DPC) belongs to either SC or ST, a fourth officer belonging to SC or ST holding a rank not lower than JAG - Junior Administrative Grade may be nominated from the Zonal Railway or nearby Zonal Railway or Production Unit or from Department other than Railway)  - Para 202.1 of IREM  

 

  • If in any case, it is not possible to include SC or ST officer in the DPC, the reasons should be recorded in writing.  


  • Marks - 50 (for Selections and LDCE) - Letter No. E(GP)88/2/111 dated 20.8.1991



Record of Service (APAR)

Viva Voce

Maximum Marks

25 Marks

25 Marks

Qualifying 

15 Marks


Qualifying - overall

30 Marks


Record of Service - 25 Marks   


  • On the basis of APARs - Annual Performance Appraisal Reports (Confidential Reports) and relevant service records.  The integrity of character - Special consideration.  Para 204.7 of IREM 


  • Last 5 years APARs 

 

  • Points for APARs


Classification

Points

Outstanding

5

Very Good

4

Good

3

Good/Not Fit

2.5

Average

2

Below Average

1




Calculation of Marks in APAR  - Model example of Mr. X of FY 2021-22


Part I


Part II - Special Attributes (Last page of APAR)

Overall Rating 


(Remarks by the Reviewing Officer - DRM or Dy.HOD)

A

B

C

D

E

Qualities of Leadership

Capacity to take decisions on matters of competence 

Willingness to take shoulder higher responsibility

Ability to inspire confidence, guide, motivate and obtain the best out of the staff

Ability to enforce discipline

Very Good


Good

Outstanding

Below Average

Average

Very Good

4


3

5

1

2

4

4


{  3+5+1+2+4 = 15 }   15/5  =  3

Average of Part I and Part II =  4 + 3 = 7     7/2  = 3.5 Marks  

The Marks of APAR for the year 2021-22 of Mr X is 3.5 Marks

The other four years of APAR were also calculated. 


  • First 2 APARs -  Not Fit  - earn 2.5 Points each  


  • Last 3 APARs = Not Fit - earn 3 Points each

 

  • Part 2 of APAR - 5 Attributes  - Average of Marks -  As follows 

 

  • Fit for Promotion - Minimum of 15 Marks from the last 5 APARs  and should have been rated as “Fit for Promotion in the last APAR. 

 

  • Average or Not Fit rating in the last APAR - treated as Grey Area irrespective of the points obtained.  

 

  • The overall grading of APAR is considered, not the final gradings given.  


  • APARs of equal number of years in respect of all employees considered for promotion. 

 

  • More than One APAR - in any year - all APARs for the relevant year shall be considered together as the APAR for one year. 

 

  • If one or more APARs have not been written or are not available - the APARs of the earlier years including those earned in the lower grades may be taken into account to complete the requisite number of APARs required for assessment. 

 

  • No extra weightage - where the employees are working in the next higher grades on the officiating basis and have earned APARs in that Grade. 


Viva Voce - 25 Marks


  • What is to be assessed? -   Personality, Address, and Qualities of Leadership.  But not professional ability.  (Professional ability through questions with a practical basis is assessed in case a Written test is not held for adjudging the professional ability only)  - Para 204.6 of IREM 

 

  • Also called a Personal Interview


Tips for Viva Voce 



  • 80/20 thumb rule:  80 percent - Focus on yourself and 20 percent - Focus on the subject. 


  •  Relax, relax, relax, relax.  Nothing to lose, if you are not secured the requisite marks to land up in gazetted post.  Because you are sure about your current job.  So it's not a life and death question.  

 

  • Don't revise your studies between the result of the written examination and viva voce. Because your knowledge is already tested in a Written examination. 


  •  Have fun on the day of Viva Voce.  If possible go to a movie or an interesting vacation the day before viva voce. 


  •  Discuss burning topics with friends or colleagues.  

 

  • Showcase / Describe your strengths if any without hesitation to the Interview Board members in terms of the post/department to which you are going to be selected or work. Because it is the right place to showcase the same.  But it should be genuine, not boasting.  

 

  •  The dress should be formal. If possible with light colors. Go as you feel comfortable. Some are comfortable with tuck and some are not.  Don’t try the new one, just because Board members may feel it. 

 

  • Don’t bluff, if you know half knowledge of any question you may face in the interview.  Just say “I don’t know please”.  Because it's not possible to know everything like an encyclopedia.  

 

  • Don’t apologize for not knowing the answer. 

 

  • Be polite.  

 

  • Maintain eye contact with the Members of the Interview Board. Don't stare down.  


  • Take a deep breath before entering the room. 


  • Telling the interviewer more than he needs to know could be a fatal mistake. 


  • Don’t talk too much 


  • Not exhaustive. 


  • Remember to maintain eye contact (which does not mean a stare-down). 

 

  •  Focus on your attributes. 



Tuesday, October 17, 2023

O.R. - Operating Ratio - Practical -2012 year Question paper


Operating Ratio  (O.R) - Practical problem - 20 marks  - Compulsory
2012 year optional Books & Budget (without Books) Question paper
1. Given below are the financial results of Railways for the years 2007-08 and 2008-09.
                                                Figures in Crores of Rs.
Particulars
2007-08
2008-09
Gross Earnings
71645
79837
Traffic Suspense
75
25
Gross Traffic Receipts
71720
79862
Miscellaneous Receipts
1557
1797
Ordinary Working Expenses-OWE
41033
54349
Appropriation to DRF
5450
7000
Appropriation to Pension Fund
7979
10490
Miscellaneous Expenditure
480
645
Net Revenue
18334
9174
Dividend Paid
4903
4718

a) From the above figures, calculate the Operating Ratio for 2007-08 and 2008-09.
b) Comment on performance of the railway in 2008-09 compared to 2007-08, giving possible reasons for improvement /deterioration.  Calculate the amount available for sourcing of capital expenditure in each year and how is it normally allocated.
Ready reckoner for calculation of Operating Ratio
SN
Particulars
formulae
Amount

SN
Particulars
formulae
Amount
Finding
1.
Coaching Earnings (less refunds)


10
OWE - Ordinary Working Expenses



2.
Goods Earnings (less refunds)


11
Appropriation to DRF



3
Traffic Earnings
(1 + 2)

12
Appropriation to Pension Fund



4
Sundry Other Earnings (less refunds)







5
Gross Earnings
(3 + 4)

13
Gross Working Expenses
(10 + 11 + 12)

O.R = 13/5 x 100
6
Suspense


14
Suspense



7
Gross Receipts
(5 + 6)

15
Gross Expenditure
(13 + 14)


8
Miscellaneous Receipts


16
Miscellaneous Expenditure



9
Total Revenue Receipts
(7 + 8)

17
Total Revenue Expenditure
(15 + 16)

Net Revenue
 = 9 - 17

Surplus = Net Revenue minus Dividends paid.  (Shortfall if the figure is negative)

Answer

                                                                  2007-08 year

SN
Particulars
formulae
Amount

SN
Particulars
formulae
Amount

1.
Coaching Earnings (less refunds)


10
OWE - Ordinary Working Expenses

41033

2.
Goods Earnings (less refunds)


11
Appropriation to DRF

5450

3
Traffic Earnings
(1 + 2)

12
Appropriation to Pension Fund

7979

4
Sundry Other Earnings (less refunds)







5
Gross Earnings
(3 + 4)
71645
13
Gross Working Expenses
(10 + 11 + 12)
54462
O.R = 13/5 x 100 = 76.02 %
6
Suspense

       75
14
Suspense

0

7
Gross Receipts
(5 + 6)
71720
15
Gross Expenditure
(13 + 14)
54462

8
Miscellaneous Receipts

   1557
16
Miscellaneous Expenditure

480

9
Total Revenue Receipts
(7 + 8)
73277
17
Total Revenue Expenditure
(15 + 16)
54942
Net Revenue
 = 9 - 17 = 18335

Surplus = Net Revenue minus Dividends paid.  (Shortfall if the figure is negative)
surplus = 18335 - 4903 = 13432

                                                            2008-09 year
SN
Particulars
formulae
Amount

SN
Particulars
formulae
Amount

1.
Coaching Earnings (less refunds)


10
OWE - Ordinary Working Expenses

54349

2.
Goods Earnings (less refunds)


11
Appropriation to DRF

7000

3
Traffic Earnings
(1 + 2)

12
Appropriation to Pension Fund

10490

4
Sundry Other Earnings (less refunds)







5
Gross Earnings
(3 + 4)
79837
13
Gross Working Expenses
(10 + 11 + 12)
71839
O.R = 13/5 x 100 =89.98 %
6
Suspense

       25
14
Suspense

0

7
Gross Receipts
(5 + 6)
79862
15
Gross Expenditure
(13 + 14)
71839

8
Miscellaneous Receipts

   1797
16
Miscellaneous Expenditure

645

9
Total Revenue Receipts
(7 + 8)
81659
17
Total Revenue Expenditure
(15 + 16)
72484
Net Revenue
 = 9 - 17 = 9175

Surplus = Net Revenue minus Dividends paid.  (Shortfall if the figure is negative)
surplus = 9175 - 4718 = 4457

Answers:
1 ) Operating Ratio for year 2007-08 is 76.02 % and for year 2008-09 is 89.98 %
2) i) Possible reasons for deterioration:  11% increase in Earnings is not sufficient to offset the increase of 30 % (average) in OWE, Appropriation to DRF & Pension Fund.  The reason for big jump on expenditure side is attributed to implementation of VI Pay commission w.e.f. 01.01.2006, but implemented in the financial year 2008-09 with retrospective effect.
  ii) Amount available for sourcing of capital expenditure.  -  There is no clear cut rule for distribution of surplus among different funds.  After meeting the requirements of Development Fund, the left over will be allocated to Capital Fund for incurring of capital expenditure. ( to avoid Dividend liability)

 year
Surplus
Development Fund
Capital Fund
Remarks
2007-08
13432
1500
11932
Notional distribution

2008-09
4457
1391
3066
Actual distribution ( as per website of Railways)







Monday, October 16, 2023

FROA - Federation of Railway Officers Association

 


FROA 

  • Website: https://froa.in/ 

  • FROA stands for Federation of Railway Officers Association  

  • Represents 8000 (approx) Group A Officers in Indian Railways  

  • Represents 9 cadres of Officers

  • Established in 1965 

  • Apex body of 17 Zonal Railways and 11 Production Units 

  • Objects: To promote and safeguards the interests of Railway Officers in the matters of 

  1. Welfare 

  2. Service conditions & prospects

  3. Sense of fraternity & unity of purpose

  • 1966 - Recognized by the Ministry of Railways 

  • First General Secretary - Shri R Dayal, PE, Parel Workshop, WR. 

  • Member of PREM - Participation of Railway Employees in Management. 

  • Member of Governing body of IRWO - Indian Railways Welfare Organization. 

  • For Promotee Officers -  IRPOF - Indian Railway Promotee Officers Federation

Key Points for MCQ:   

  1. FROA stands for Federation of Railway Officers Association 

  2. IRPOF stands for Indian Railways Promotee Officers Association  

  3. PREM stands for Participation of Railway Employees in Management 

  4. IRWO stands for Indian Railway Welfare Organization

  5. Established in 1965 

  6. Recognized by Ministry of Railways in 1966 

  7. FROA - for Group A Officers 

  8. IRPOF - for Promotee Officers 

End