Documentos de Académico
Documentos de Profesional
Documentos de Cultura
FINANCE SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5064
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CONTENTS
3 Introduction 01/01/09 01
ABBREVIATIONS
S.No. Term Expansion
1. AA Accounts Assistant
2. AAC Average Annual Consumption
3. AGM Additional General Manager
4. CRRM Credit for Released Material
5. D&G Charges Direct and General Charges
6. DA Dearness Allowance
7. DFM Divisional Finance Manager
8. DPWP/DWP Divisional Preliminary Works Program
9. DRM Divisional Railway Manager
10. FA&CAO Finance Advisor and Chief Accounts Officer
11. FSC Charges Foreign Service Contribution Charges
12. GB Green Book
13. GM General Manager
14. GMT Gross Metric Tonne
15. HQ Headquarter
16. IRPWM Indian Railway P.way Manual
17. IRS Indian Railway Specification
18. LAR Last Accepted Rate
19. M&P Machinery And Plant
20. NIT Notification for Invitation of Tender
21. NS Item Non Scheduled Item
22. OOT Out Of Turn
23. PAC Propriety Article Certificate
24. PB Pink Book
25. PH Plan Head
1 FX PROPOSAL
2 FE PROPOSAL
3 TENDER FILES
4 INDENT
MEASURABLE PARAMETERS
____________________________________________________________________________________
FORMAT
Sr. RECORD RETENTIO
No.
RECORD NAME RECORD No. No. ,
COSTODIAN N PERIOD
If any.
1 TENDER BRIEF NOTE REGISTER WCR/Acs/BPL/FIN/BRIEF NOTE REGISTER NA SO 5 YEAR
2 REQUISTION VETTING REGISTER WCR/Acs/BPL/FIN/REQUISTION VETTING REGISTER NA AA 3 YEAR
4 DWP PROPOSAL & ESTIMATE VETTING WCR/Acs/BPL/FIN/DWP PROPOSAL & ESTT NA AA 3 YEAR
REGISTER VETTING REGISTER
5 WORKS PROPOSAL VETTING REGISTER WCR/Acs/BPL/FIN/WORKS PROPOSAL VETTING NA AA 3 YEAR
REGISTER
6 W.P.ESTIMATE VETTING REGISTER WCR/Acs/BPL/FIN/W.P.ESTIMATE VETTING NA AA 3 YEAR
REGISTER
7 REVENUE ESTIMATE VETTING WCR/Acs/BPL/FIN/REVENUE ESTIMATE VETTING NA AA 3 YEAR
REGISTER REGISTER
8 SAVING REGISTER WCR/Acs/BPL/FIN/SAVING REGISTER NA AA 3 YEAR
9 CEILING LIMIT REGISTER WCR/Acs/BPL/FIN/CEILING LIMIT REGISTER NA AA 3 YEAR
10 POLICY FILE ON FE MATTER WCR/Acs/BPL/FIN/POLICY/FE NA AA 10 YEAR
11 POLICY FILE ON MISC.MATTER WCR/Acs/BPL/FIN/POLICY/MISC. NA AA 10 YEAR
12 POLICY FILE ON SOPGEN WCR/Acs/BPL/FIN/POLICY/SOPGEN NA AA 10 YEAR
13 POLICY FILE ON WORKS PROGRAMME WCR/Acs/BPL/FIN/POLICY/W.P. NA AA 10 YEAR
14 POLICY FILE ON FURNITURE WCR/Acs/BPL/FIN/POLICY/FURNITURE NA AA 10 YEAR
15 POLICY FILE ON MEDICAL MATTERS WCR/Acs/BPL/FIN/POLICY/MEDICAL MATTER NA AA 10 YEAR
16 POLICY FILE ON S&T & IT WCR/Acs/BPL/FIN/POLICY/S7T IT NA AA 10 YEAR
17 POLICY FILE ON ESTIMATE WCR/Acs/BPL/FIN/POLICY/ESTIMATE NA AA 10 YEAR
18 POLICY FILE ON VEHICLES WCR/Acs/BPL/FIN/POLICY/VEHICLES NA AA 10 YEAR
19 POLICY FILE ON MISC.MATTER WCR/Acs/BPL/FIN/POLICY/ NA AA 10 YEAR
20 POLICY FILE ON NOMINATION OF T.C. WCR/Acs/BPL/FIN/POLICY/TENDER COMMITTEE NA AA 10 YEAR
21 POLICY FILE ON COMMERCIAL MATTER WCR/Acs/BPL/FIN/POLICY/COMMERCIAL MATTERS NA AA 10 YEAR
22 POLICY FILE ON DELEGATION OF WCR/Acs/BPL/FIN/POLICY/D.O.P. NA AA 10 YEAR
POWER
23 POLICY FILE ON CONTRACT & TENDER WCR/Acs/BPL/FIN/POLICY/CONTRACT & TENDER NA AA 10 YEAR
Receipt of Proposal
Inward number
allotted
Verification by Verification by
respective SSO respective SSO
Perusal by SR.DFM/DFM
Approval of
SR.DF/DFM
For Sr.DFM’s
Dispatch to Respective approval
Unit
Dispatch to respective
st
1 copy – O/c copy Unit.
2nd copy- Executive
3rd copy-XII section
END
__________________________________________________________________________________________
Inward No.
allotted on the date
of Receipt
Return to Executive
for onward
submission to T.C.
END
__________________________________________________________________________________________
Entry in the
Proposal register
Scrutinity of Proposals
Put up to DFM/SR.DFM
for Persual/ Approval
Return to Deptt.
END
Amend New
Date Section Particulars of Amendment
ment Rev No.
No.
________________________________________________________________________________________
INTRODUCTION:
____________________________________________________________________________
_______________________________________________________________________________
SCOPE OF WORK:
____________________________________________________________________________
SECTIONAL PROCEDURE
POINTS TO BE CHECKED IN FINANCE SECTION
Though specific points need to be scrutinized for different type of proposals
yet the canons of financial propriety is to be always be kept in mind. As a basic
principle, if a proposal is received for a new work which has not been done so far or
work is proposed to execute differently, finance scrutiny should be very deep.
Following is the list of important points to be seen by Finance section while
scrutinizing different type of proposals and estimates.
1. ESTIMATES
i. Abstract Estimate
Arithmetical accuracy.
For Out Of Turn works, reasons for urgency have to be placed on file.
(Ref: PARA 1104 E )
ii. Detailed Estimate
• Whether the estimates are based on LAW Book, Pink Book, SRSF (Green
Book) with detailed justification. The estimate vetted should be endorsed in
the Pink Book against that item by the finance section.
Detailed estimate has been proposed in the prescribed format (Top sheet,
detailed sheet with Works, Stores and Freight portions).
Check of rates, whether they have been taken properly, the basis of rates have
been given.
_______________________________________________________________________________________
Rates taken are based on last, lowest, latest accepted rate for the similar
works. This is also to be ensured that rates taken are not restricted for LAR
purpose by the TC on previous occasion.
The competent authority has signed the estimate sheet and top sheet.
Necessary auxiliary provisions made are as per prescribed rate and are on
absolutely realistic basis (contingency, D&G etc.)
Clear fund certificate towards availability of funds during the year is obtained.
Deviation statement with clear demarcation for cost escalation and quantity
variation is recorded so as to ensure appropriate competency of sanction.
All the provisions in the estimate are as per Rly. Board’s circulars issued from
time to time.
In addition, the divisional finance should make its own rate master that
should be jointly vetted by accounts and executive.
( R E F : P A R A 703-E)
iii. Track Estimates
While checking the proposal of Track estimates, following points are to be kept
under consideration
Annual GMT and total GMT carried over that line since last renewal in terms
of IRPWM.
_______________________________________________________________________________________
Avoidance of separate rail renewal and sleeper renewal for the same section.
It should be seen that track work of the KMs sanctioned are not operated in
different KMs and there is no duplicity in execution in the same place.
( Ref : SOP 1.01)
2. M&P AND RSP PROPOSALS
Scrutiny of justification.
If the M&Ps are being procured on the basis of Guidelines of Rly. Board or
Inspections, the copies of such Guidelines and Inspections should be
enclosed. It should be sent that RDSO guidelines are issued with the approval
of Railway Board.
_______________________________________________________________________________________
Whether the quotation has been invited as per Rly. Board’s circulars.
Whether the quotations have been opened properly and on due date.
Availability of funds.
( Ref: Item No. 2.7.4.1 of B.S.Sudhir Chandra Committee along with Para 1211 E )
4. REPAIR PROPOSALS
That the repair proposal is not for items which has been condemned.
The nature of the work done by machine and life of the machine.
Date of breakdown of the machines and how the work is managed after the
breakdown.
_______________________________________________________________________________________
Justification for the work and mode of tendering system i.e. open, limited or
single; is given. Possibility to get most competitive rates/conditions must be
explored.
Cost benefit analysis indicating repairs cost and enhanced life of the machine.
It should be worth spending on repairs so that life & performance of the asset
increases considerably.
Reasonability of rates to be certified and should match with the last accepted
rates or actual expenditure.
Availability of fund.
• Whether spare vehicles are available with the department from where the
requirement can be met.
• How the cost of hiring has been worked out. Whether the budgetary
quotation/LAR has been obtained.
6. AMC PROPOSALS
• When were the machine /equipment procured and original cost of
machine/equipment?
_______________________________________________________________________________________
Following points are to be checked while scrutinizing the proposal for cash
imprest or extension or enhancement.
Whether the provisions of Para 1050 to 1055 Finance code volume I are
complied with.
Actual amount of payment made during the past six months, if enhancement
of cash imprest proposed.
In case of new cash imprest, the proposal should be initially for a temporary
period subject to review after a period of six months or so.
The proposal of Misc. nature other than quoted above received in Accounts
office are examined as per circulars issued by Rly. Board, HQ and with
specific reference to schedule of Powers.
_______________________________________________________________________________________
Following factors have been kept under consideration while undertaking brief
note scrutiny:-
Tender Number.
Name of work.
Number of NS items included and whether the rate analysis is vetted duly
approved by SR.DEN/CO.
No over writings and corrections and whether these are correctly examined
and signed if found.
Details of the T&P and Machinery and Human Resources submitted by the
Party.
Last accepted rate of the similar work in the same or contiguous area.
Any special reason or unusual factor with respect to acceptance of last rates.
_______________________________________________________________________________________
Comparative position with the last lowest, latest accepted rate and the average
accepted rate.
Reasons for variation between NIT Cost and the lowest offer received.
Legal vetting of Joint Venture documents or any deed etc. having legal
implication.
_______________________________________________________________________________________
If all above requirements are met, the cover page of the agreement is to be
vetted. - (Ref: PARA 1259 E)
iii) The requisition should be accompanied with a top sheet and all the requisite
details should be duly filled in.
iv) If the requisition is for items, which is being regularly procured every year, the
consumption of last three years should be furnished in the top sheet.
v) If the requisition is being processed for a new item for the first time, detailed
justification, as to the background for procuring the item is required, alternately
the requisition should be accompanied with the copy of competent authority’s
sanction with the finance concurrence in terms of various schedule of powers
delegated by GM.
vi) If any item is being procured in large quantity for the first time, the procurement
should be supported by the policy decision /sanction/already certified by an
agency appointed by Railway Board and tested on trial basis.
vii) If a pink requisition is being processed, the requisition should be accompanied
with the original sanctioned detailed estimate, wherein there is a provision for the
same.
viii) If any of the above details is not fulfilled, the indent will be returned with specific
remarks duly taking the approval of SR.DFM on a office note/ returning letter.
If all the above requirements are met, the requisition is vetted by putting the
effacement on the original requisition along with a covering letter.
Simultaneously an enfacement is also to be made on the original estimate as a
token of the item being vetted. The same details is also entered in the vetting
register and put up for SO and SR.DFM’s signature.
( REF: SOP 6.23, SOP 2 )
13. LAND LICENSING
While checking the proposals for land licensing the following points should be
considered:
• Licensing of Railway land is permitted only for purposes directly connected
with the Railway working and with the personal approval of the GM and
personal concurrence of FA&CAO.
• The proposal should bring out clearly the details of the land to be
leased/licensed. The diagram/plan, period of lease to be indicated.
• Particulars of the party to whom the land is to be leased.
• A certificate that the land proposed to be licensed/leased is vacant and not
required for use of Railways in the future.
_______________________________________________________________________________________
(vi) The rate quoted in figures and words should be circled in such a manner as to
not leave any space after starting or ending digit.
(vii) Mark and initial all over writings in red ink. The corrections, overwriting and
omissions should be serially numbered and the total number of such
corrections etc. should be clearly mentioned at the end of each page of the
schedule attached to the tender and attested with date.
(viii) Clearly indicate on each page of the schedule attached to the tender, any
ambiguities in rates quoted by the tenderer in words of figures.
(ix) Specifically record whether samples submitted or not along with the tender.
(x) All the informations of each tenderer, viz. rate, special conditions, credentials,
validity of offer, EM details etc. should be recorded in the tender NIT wise.
(xi) While opening the tenders, no opportunity should be given to any tenderer to
repudiate, amend or explain the rate and or any condition quoted in the
tender.
(xii) Delayed tenders i.e. “tenders” received before the time of opening but after the
due date and time of receipt of tenders should also be opened and dealt with
in the same manner as tenders received before due date and time.
(xiii) ‘Late’ tenders, i.e., tenders received after the specified time of opening should
be opened by the concerned Branch Officer in the same manner as tenders
received before due date and time and marked as such in red ink prominently
on the envelop as well as on the tender papers.
(Ref: Para 607- 610 FI)
(xiv) A suitable remark in regard to both the ‘delayed’ and ‘late’ tenders should be
made both in the Tender Register as well as the Comparative statement.
(xv) If the rates are not quoted in words, it should be recorded on the same page.
(xvi) Regarding Earnest Money, it should be seen whether requisite EM is
submitted in the prescribed form or not. Otherwise suitable remarks may be
offered in the tender document.
(xvii) On front page of tender form an endorsement that “Tender forms contains
pages from 001 to ….” Should be made and initialed by executive and
accounts representative.
(xviii) Tenderer’s authorized representative’s initials should invariably, be obtained
in tender register.
Authority: FA&CAO/JBP Letter no.HQ/AC/FX/Inst dated 21-01-2009
_______________________________________________________________________________________
_______________________________________________________________________________________
Over head charges like D&G, contingencies etc. should be included on need basis. If
these charges are included at maximum levels, this should be justified in terms of
actual requirements, References of extent RLY Bd’s guidelines should be mentioned.
Labor charge should not normally be included in the detailed estimates because now
days most of the works are executed on contractual basis and rates are usually from
contractual works itself.
Fancy items like TV, VCR, Camera, laptop and Projector etc. should not be provided in
the detailed estimates unless these are explicitly provided for in the abstract estimates.
CRRM should be taken into account as per existing condition of asset, if applicable .It
should be taken at current rates only.
Any element of foreign exchange involvement should be brought out.
In respect of detailed estimates prepared base on Survey Reports, it should be ensured
that the provisions made in the detailed estimates are in conformity with the facilities
proposed in Survey Report; Survey Report should be attached in these cases.
In case of deposit works, the codal provisions as applicable on case-to-case
basis e.g. levy of departmental charges, prior acceptance is taken for bearing the
departmental charges, prior deposition of amount by the agency for whom the work is to be
executed, etc. should be examined.
_______________________________________________________________________________________
_______________________________________________________________________________________
FINANCE ESTABLISHMENT
• Detailed justification for the proposal with reference to workload and establishment
already available.
• Whether the posts are for maintenance of existing assets or new, if so details thereof.
• If the proposal is for extension of currency clear reference to the previous noting with
detail justification.
• If the post is chargeable to Private Parties details of the same on the items as under:
• If the post is proposed under DRM’s power, position of surplus bank of the Division.
A certificate of availability of the value under the surplus.
• If proposal is for half-yearly review of running crew, reference to the actual hours of
the crew should be made available on file. Also the results of the review are seen.
If the post is work charged reference to the sanctioned estimate for clear provision
available.
Details of specific provision against estimates to which the post will be charged.
_______________________________________________________________________________________
SR NO. Item of Extent of Test Particulars of Name of the SO/SSO Result of Whether the
work test check prescribed vouchers elected (A) who had test Test check discrepancy in
checked for test check checked the item col.6 has been
pointed out by
the supervisory
staff
1 2 3 4 5 6 7
The test check register should be opened separately by each official, the test check is
required to be made in accordance with these orders. The entries made in the register should
contain adequate particulars so as to facilitate the identification of the entry/voucher
subjected to test check and entry/voucher should be endorsed “Test checked” under the
dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the appropriate
column of the test check register. If the discrepancy calls for a lengthy note, the same
should be given as a separate note for further disposal being done on the connected file(s)
and a cross reference to this note should be recorded in the relevant column of the Test
Check Register.
The observations as a result of the test check should be clearly indicative of the appraisal
by the checking authority of the quality of performance of the clerks whose work came up
for test check.
Test- Check of registers:
Another important item of test check is the inspection of different registers by the Gazetted
Officers. The intervals at which different registers maintained in Accounts Offices should be
put up for inspection by Officers.
Periodicity of submission of Test- Check Register to Officers:
Every test checks register should be provided with an inspection sheet below the front page
indicating the month of test check, date on which put up and the date reviewed by the
Officer concerned. The test check registers of Section Officers and Senior Section Officers
should be put up to the Branch Officer on the 10th of each month indicating the test check
done on the work of clerk in the preceding month for review and orders, where necessary,
by the Branch Officers.
_______________________________________________________________________________________
_______________________________________________________________________________________
It is certified that all above item have been personally checked by the undersigned
(Signature of Controlling Officer)
_______________________________________________________________________________________
_______________________________________________________________________________________
NOTE: - The check list should be prepared in every case before calling of tender and
placed in respective file.
_______________________________________________________________________________________
Items Yes/No/NA
1. Whether it is certified that work is urgent in nature?
2. Whether the justification including quantity is endorsed on the proposal?
3. Whether the reason for not calling tender is endorsed?
4. Whether the administrative approval is obtained from the competent authority?
5. Whether the expenditure of work is within the power & ceiling limit of the
Sanctioning authority as per SOPGEN item No…………?
6. Whether the quotations are invited for those items only, which can not be
executed through any existing contract including Zonal contract ?
7. Whether the quotation have been called from at least three contractors working in
that area ? (Precautions must be taken to see that firms are genuine, not factitious.)
8. Whether the reasonability of rates is certified in compression to last accepted
rates? (LAR, if available, should be furnished other wise, rate analysis should be
given. If necessary, budgetary quotation from dealers/firms should be obtained.)
9. Whether it is confirmed that no fancy items are being provided in this work?
10.Whether it is certified that the work has not been split up for the purpose of
bringing it within the ambit of dispensation ?
11. Whether the correct allocation of expenditure is endorsed?
12. Whether the availability of funds has been certified by the OS/SSO budget?
13. Whether the following documents are attached?
1. Copy of approval
2. Comparative statement along with quotations.
3. History sheet of the item (In case of repairing works )
4. Copy of LAR in reference.
5. Other relating, if required.
It is certified that all above item have been personally checked by the undersigned
_______________________________________________________________________________________
Receipt and dispatch of all proposals/ indents/ tender schedule after SR.DEE(TRO),SR.DOM
entering all particulars in the PC SR.DSO,SR.DEE(G), A1 B4
SR.DME(D)ET
XEN(MD),DY.CE(T/M),
SR.DSTE,DMM,DSC/RPF A2 B5
. SR.DEE(TRD)
4 K.S.RAGHUWANSHI A.A. B2
5 C.L.KURIL A.A. B3
6 C.B.PAWAR A.A. B4
7 HARI OM RAJORIA A.A. B5
Approved By
(Name & Seal)
ORGANISATIONAL CHART
SR.DFM
DFM
A.A. AA AA AA
(B1) (B2) (B3) (B4)
BOOKS SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5052
E-mail : sobooks@rediffmail.com
1 Abbreviations 01
2 Introduction 01
3 Source of references 01
4 Scope of work 01
5 Sectional Procedure 20
7 Activity Chart 02
9 Flow chart 04
10 Monthly Report 01
11 Measurable Parameter 01
12 List of Records 01
13 Calendar Of Returns 01
15 Organization Chart 01
16 Changes to manual 01
Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
____________________________________________________________________________
MONTHLY REPORT
Month:
Report of Surprise
Check of Pay Office
2
Approximate Account
Current
3
Actual Account
4 Current
SR.SO(BOOKS) ADFM
(Name & Seal) (Name & Seal)
MEASURABLE PARAMETER:
_________________________________________________________________________________
LIST OF RECORDS
Section: ____________________
BOOKS SECTION
S. Record NO.
Record Name Format No., if any Records Custodian
No.
AC/BPL/BOOKS/DHR/01 Form A – 749
1 Debt Head report S.S.O,A.A.
AC/BPL/BOOKS /UNPAID/02 Form A – 1959
2 Unpaid wages list S.S.O,A.A
AC/BPL/BOOKS /REMT/03 Form A – 422
3 Schedule of Remittance S.S.O,A.A
transactions
AC/BPL/BOOKS /MR/04 Form A 1605
4 Miscellaneous receipt transmit S.S.O,A.A
note
AC/BPL/BOOKS /REV/05 Form A – 310
5 Revenue Ledger A.A.
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required. Further, a
circular may be issued to all concern asking them to withdraw any record from destruction if required by them for any purpose.
BOOKS SECTION CHAPTER 12 11.11.09 PAGE 1 OF 1 REV: 01 Page NO.
SR.DFM’s Office, West Central Railway, Bhopal Process Manual
Retention Period
2 years
3 years
2 years
3 1/2 years
10 years
10 years
5 years
2 years
3 years
10 years
5 years
10 years
5 years
5 years
5 years
5 years
5 years
CALENDAR OF RETURNS
__________________________________________________________________________________
Preparation of
cheques Recd. JV from
Section.
Resubmission of
listing to EDP
Sent to PAY
DATA prepared in CD/Pen Drive and
Office along with
forwarded to Central Bank Of India for End
CO7 and Voucher crediting the amount in the account of
( In case of items respective employee/contractor/ supplier (in
other than case of payment made through ECS /EFT.)
ECS/EFT) ( In case of items other than ECS/EFT)
End
Books SECTION:chapter 14 REV:00 PAGE 1 OF 1 01.01.09 Approved By ____________
Sr.DFM's Office,West Central Railawy,Bhopal Process Manual
ORGANIZATIONAL CHART
ADFM
SSO (BOOKS)
A1
AA AA AA AA AA
(B1) (B2) (B3) (B4) (B5)
Cash Book
Cash Book
+
DP JV
Cash Book
+
DP JV
+
REV.JV
+
CAP.JV
Monthly
Journal/Monthly
Account Current
Amendment New
Date Section Particulars of Amendment
No. Rev No.
________________________________________________________________________
INTRODUCTION
The basic framework of Divisional Accounting, is based on general
accounting principals and it incorporates both cash and accrual based accounting to
ensure that true and fair picture of accounts is reflected. There are adequate number
of checks and balances between executive accounts departments and between various
sections of Accounts office. The elaborative system of allocations and reconciliation
ensures that each and every transaction is correctly accounted for and deviations are
reflected.
The books section of the Divisional Unit is entrusted with the task of
accounting all the disbursements and sundry receipts of the unit and to transfer to
other accounting units, the items pertaining to them that had originated in the unit.
The bills passed for payment along with relevant vouchers, CO-7s and allocations
sheets are received from various sections of the unit. Based on the cheques abstracts
of bills passed along with the bills and vouchers are prepared and sent to cash office
for arranging payment.
The CO-7 along with the allocation sheet forms the Cash Input Data,
which is punched in the EDP center to generate cashbook at the end of the month and
also a summarized form allocation wise at the end of the month.
Payment contains the cash expenditure on all the allocations including
Suspense head, Revenue and Capital Demands and details of transactions under
Demands Payable. The bookings under various heads are available date wise. It also
gives the summery of total cheques issued everyday during the month.
Non-cash transactions are recorded on the basis of journal slip. The
treasury wise statement of cheques prepared every day is posted in cheques and bills
register giving details of cheques and amount. The debit scrolls along with the
paid cheques received from HQrs are also posted in cheques & Bills register.
__________________________________________________________________________________
_________________________________________________________________________________
____________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
Station Earnings
Section of HQ A/Cs Dept. Deposited in Any Body depositing cash
Depositing DD/Cheques Cash office to pay office through MR
to Pay Office by MRT through CR
Notes
Cash/Pay
office
Units other than
HQ depositing The cash office deposits all the
DD/Cheques to receipts into the bank through
pay office challans (two foils)
Through MRT
Challans (2
Foils)
Goes to
the Bank The copy Sent to HQ
Concerned A/Cs office through
MCR or Cash Extract
for HQ portion except
in cases of deposits
which are received
T.C. is from units sent to the
raised to concerned unit.
HQ Office
_________________________________________________________________________
_________________________________________________________________________
Challans from
Various Banks E-payment RTGS from
from SBI, Union
Jabalpur & Bank of
SBBJ, KOTA India, Rewa
SBI, Jabalpur
(Focal Point)
Daily Bundle
Monthly
DMS
FA & CAO’s Reserve Bank
Office of India
RBI MEMO
Day wise credits accorded by the focal point as per daily bundle are entered
manually into a register. This daily data is reconciled manually with the
monthly statement sent to FA & CAO’s office by the focal point. This monthly
statement is called Detailed Monthly Summary (DMS).
The focal point branch also sends the day wise receipt to Reserve Bank of
India for crediting into the Railway Account. RBI to FA & CAO advises the
amount so credited day wise by RBI into the Railway Account through a
statement called RBI memo.
Reconciliation between RBI memo and DMS
While preparing the RJV every month from RBI memo, it is ensured that the
amount so credited by RBI reconciles with the DMS sent by focal point
branch.
After all the challans, e-payment data and RTGS Data are fed in the AFRES, is
ensured that the AFRES data reconciles with the DMS sent by the focal point.
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
The Ledgers both Capital and Revenue (Capital Ledger for capital transactions
and Revenue Ledger for transactions revenue in nature) are posted monthly
after closing of the journal. The ledger reflects various heads of accounts
recording all receipts and charges of the accounting circle and also show the
progressive balances under those heads at the end of each accounting period.
These figures are the general books figures and are reconciled with the
individual balances reflected under each head of account.
18) Check List for Inspection of Cash and Accounts of a Cashier:-
When the Accounts staff with the gazetted officer visit Cash office for
inspection they should ensure the followings:
(a) Cash Balance of the Cashier has been done by actual count.
_________________________________________________________________________
_________________________________________________________________________
SR Item of Extent of Test Particulars of Name of the SO/SSO Result of Whether the
NO. work test check prescribed vouchers elected (A) who had test Test discrepancy in
checked for test check checked the item check col.6 has been
pointed out by
the supervisory
staff
1 2 3 4 5 6 7
The test check register should be opened separately by each official, the test
check is required to be made in accordance with these orders. The entries
made in the register should contain adequate particulars so as to facilitate the
identification of the entry/voucher subjected to test check and entry/voucher
_________________________________________________________________________
• After customization of AFRES programe, SSO (In charge of the section) will
run Audit trail of their section. This is to be run at the interval of 15 days
_________________________________________________________________________
_________________________________________________________________________
1. Introduction
The Advanced Finance and Railway Earning & Expenditure
System or AFRES for short, is an integrated programme that
captures the working of the accounts office at the zone level and
at the divisional level. The system handles payments made by the
Railways and accountal of railway earnings apart from regular
finance and accounts. A number of associated activities are also
covered. AFRES is organized into interconnected but independent
modules, each module handling a category of activities. The
Books module is one of the various modules of the AFRES.
Transaction Transfer Cheques Issued
This form is used to transfer the cheque drawn data from temporary
table to the cheque bill table. Here while the transfer the validations
for bank code, date, amount will be reflected during processing
transfers.
______________________________________________________________________________
Form Layout:
The type of inputs the system accepts and other details are described
below.
Prompt Description
Accounting Year Enter the Accounting Year & Month.
Month
Accounting Unit Enter the Accounting Unit. Accounting Unit
cannot be blank, must be a valid.
Cheque Details:
Bank Code Bank Code is displayed
Band name Bank name is displayed
Cheque No. Cheque Number is displayed
Cheque Date Cheque Date is displayed
Party Name Party Name is displayed
Cheque Amount Cheque Amount is displayed
Cheque Sl. Cheque Sl. Is displayed
Cheque Bills – TC/JV - TC Entry
This option is used for entering Transfer Certificates.
Form Layout:
______________________________________________________________________________
Type of data the system accepts and other details are described
below.
Prompt Description
Division/Railway Select from the radio group
Inward/Outward Select from the list Inward/Outward.
Debit/Credit Select from the list Debit/Credit.
Division Enter the Division or Railway Code. Division
cannot be blank, must be valid.
TC Number Enter the TC Number for Inward TC or view
Outward TC. Leave blank to generate new Outward
TC. Cannot be blank for Inward.
TC Date Enter the TC Date.
Accounting Year & Month Enter the Accounting Year & Month.
TC Amount Enter the TC Amount
TC Type Enter TC Type. TC Type cannot be blank, must be
a valid. Description is displayed.
Section Enter Section. Section cannot be blank, must be a
valid.
Particulars Enter the Particulars
Ref. Number Enter the Reference Number.
X-Code Enter the Valid X-Code
Allocation Enter the Valid Allocation
Allocated Amount Enter the Valid Allocated Amount.
SPU Enter the SPU. SPU cannot be blank, must be a
valid.
Sub-SPU Enter the Sub-SPU
Deposit Key Enter the Deposit Key
Guage Enter the Guage.
Work Code Enter the Work Code
Total Total is displayed
______________________________________________________________________________
Type of data the system accepts and other details are described
below.
Prompt Description
Division/Railway Select from the radio group
From Date Enter the From Date. Date cannot be
blank. Date Cannot be greater than
current date.
To Date Enter the To Date. Cash Transaction
for the Division/Railway during the
period will displayed in Cash
Transactions block
Voucher No. Voucher Number is displayed.
Voucher Date Voucher date is displayed
CO7 Number CO7 Number is displayed
CO7 Date CO7 Date is displayed
Book No. Book Number is displayed
Dr/Cr Credit/Debit is displayed
Allocation Allocation is displayed
Amount Amount is displayed
TC Number TC Number will be generated for
selected transaction.
Seq. Num Sequential Number is displayed.
Sel Select to generate TC
TC/JV - TC Acceptance
Function :This option is used to enter TC Acceptance details.
Form Layout:
Type of data the system accepts and other details are described
below.
Prompt Description
______________________________________________________________________________
From Layout:
Type of data the system accepts and other details are
described below.
Prompt Description
______________________________________________________________________________
______________________________________________________________________________
Type of data the system accepts and other details are described
below.
Prompt Description
Division/Railway Select from the radio group
Debit/Credit Select from the list Debit/Credit.
Railway Code Enter the Division or Railway Code.
TC Number Enter the TC Number. Details are retrieved.
TC Date TC Date is Displayed
TC Amount TC Amount is Displayed
Accepted Amt TC Accepted Amount is Displayed
In / Out Inward/Outward is displayed
Accounting Year Mnth Enter the Accounting Year & Month.
TC Type TC Type is displayed.
Section Section & Description are displayed.
Ref. Number Reference Number is displayed.
X-Code X-Code is Displayed
Allocation Allocation is Displayed
Allocated Amount Accepted Amount is Displayed.
SPU SPU is Displayed
Sub-SPU Sub-SPU is Displayed
Deposit Key Deposit Key is Displayed
Guage Guage is Displayed
Work Code Enter the Work Code
Budget Attrib Voted/Charged is Displayed
TC/JV - JV Confirmation
Function: This option is used for confirming JVs entered by
other sections.
______________________________________________________________________________
Form Layout:
Prompt Description
Section Enter the Section. Section cannot be blank
Accounting Year Enter the Accounting Year & Month.
Narration Narration is displayed
AU AU is displayed
JV Type JV Type is displayed
Vch Type Voucher Type is displayed
JV No. JV Number is displayed
JV Date JV Date is displayed
Book No. On Selection Book Number is generated.
Book Date By Default System Date is displayed, Can be edited.
______________________________________________________________________________
Form Layout:
Type of data the system accepts and other details are described
below.
Prompt Description
Cheque Date Cheque Date to be entered
Prepare The Prepare radio group can be used to prepare cheques
or rough statement based on the option selected.
Priority By The cheques can be prioritized based on Section or
Value.
In case of Section, CO7 which are posted for the given
Bill section only will be displayed
Section Enter the section if the Priority is by Section.
Value Enter Value if Priority is by Value
CO7 Number Co7 Number is Displayed
CO7 Date Co7 Date is Displayed
CO7 Amount Co7 Amount is Displayed
Book Number Book Number is Displayed
Book Date Book Date is Displayed
Select Click to select Co7.
View Balance Click on this button to view Cash Authorization balance
details
CO7 Number Co7 Number is Displayed
CO6 No Co6 Number is Displayed
Net Amount Net Amount is Displayed
Party Name Party Name is Displayed
Paymode Paymode is Displayed
Bank Code Bank Code is displayed
Club Click to generate consolidated cheques for similar parties
______________________________________________________________________________
Form Layout:
Type of data the system accepts and other details are described
below.
CO7 Number Co7 Number is Displayed
CO7 Date Co7 Date is Displayed
CO7 Amount Co7 Amount is Displayed
Book Number Book Number is Displayed
Book Date Book Date is Displayed
Bank Code Bank Code is Displayed
Cheque No Cheque Number is Displayed
Cheque Date Cheque Date is Displayed
Party Name Party Name is Displayed
Cheque Cheque Amount is Displayed
Amount
Block Sl No Block Serial No is Displayed
Batch No Current Batch No is Displayed
Confirm Click to Confirm the batch
Cancel Click to cancel the whole process and regenerate the
cheques
Cancellation/Re issue Cheque:
Function: This option is used for canceling a cheque or
reissuing a cancelled cheque. At the time of reissue, though
you can split the cheque into multiple cheques, amount of
cheques issued should be equal to the original cheque
amount. Using this option, you will be able to Cancel/Re
issue Cheque by entering the Cheque number. If the
Cheque is to be re issued, Cheque has to be cancelled first.
______________________________________________________________________________
Form Layout:
Type of data the system accepts and other details are described
below.
Prompt Description
Cheque Enter Cheque Number to be cancelled or reissued
Number
Cheque Date Cheque Date is Displayed
Cheque Cheque Amount is Displayed
Amount
Bank Code Bank Code & Name are Displayed
Party Name Enter Party Name or if Party Code is entered, Name is retrieved
Type of data the system accepts and other details are described
below.
Prompt Description
Cheque Type Select the cheque type from the list.
______________________________________________________________________________
Form Layout:
Type of data the system accepts and other details are described
below.
Prompt Description
From Number Enter starting number of the range of block numbers.
Last Number Enter the last number which has been assigned to a bank.
______________________________________________________________________________
Type of data the system accepts and other details are described
below.
Prompt Description
Bank Code Enter the Bank Code or select from the LOV.
Start Number Enter starting number of the range of block
numbers.
End Number Enter the end number of the range
Cheque Query:
Function: This option is used to view the Cheque, CO7 and
CO6 details for a Cheque. Details for a Co6 Number or Co7
Number can also be viewed. Enter a Cheque Number or Co6
No or Co7 No to view the details.
Form Layout:
______________________________________________________________________________
Report Name
Cheques & Bills
Cheques & Bills Summary Au-wise
Cheques & Bills Summary – Bank
wise
Statement of Cheque drawn and FMIS
amounts
Bank lists - No transaction for more
than 6 months
Statement of Scrolls - AU wise, Bank
wise
Statement of Scrolls -Bank wise,
Month wise
Statement of Scrolls -Statement of
Unmatched Scrolls
Statement of Cheque drawn
Statement of Cheques encashed -
Encashed for the month
Statement of Cheques encashed -AU
wise, Bank wise, Month wise
Statement of Cheques encashed -Bank
wise, Month wise
Statement of Cheques encashed -
Month wise, Bank wise
Statement of Scrolls encashed
Cheques Outstanding - Less than one
year
Cheques Outstanding – More than one
year
Suspense – Dealing Main branch
statement
Suspense - Focal point bank
statement
______________________________________________________________________________
______________________________________________________________________________
Preparation of monthly JV batch for O/W & I/W TC/TD and other adjustment,handed over
19 A1 B3
to Mr Dinesh Ghole for finalisation monthly journal .
On reciving I/W ATD/ATC from HQr and other accounting units after checking as amount
20 ,vouchers etc entered in TC register delivered to concerned section for acceptance or JV.And A1 B3
chasing for JV same amount .
After finalisation of journal and preparing A/C current preparation of Monthly List of
21 A1 B3
accounting unit wise .
Attending quarterly and Bi-monthly TC/TD meeting and reconciliation of figure from verious
22 A1 B3
Passing of payment authority recived from other acounting unit and raising debit to
24 A1 B3
concerned units.
25 Passing of pay order of BEM and posting ,reconciliation with General Book. A1 B3
26 Finalisation of DP JV. A1 B4
27 At the time of finalisation J.V checking of correctnees of head of the allocation,spending unit. A1 B4
Checking of various section heads figure as mentioned in General Book at time reconciliation
31 A1 B4
with General Book.
33 Preparation of Debit Head Report and other relativ return and their timely submission. A1 B4
On reciving misc. cash book from DCP BHOPAL and SCI ET.cheking of amount
voucher/chalan mentioned in cash book or properly after checking summrised of various
35 A1 B5
head of A/C allocation wise and perpration of misc cash recived and ensuring of amount
booked in proper allocation.
Preparation and submission of monthly approximate account current of HQr book section on
37 A1 B5
or before 6th every month.
38 Preparation and raising ATD of remittance into bank to HQr every month. A1 B5
Checque and DD recived from outsider in f/o of Sr.DFM WCR.BPL send to realisaion to DCP
42 A1 B5
BPL and after realisaion their accoutal.
43 Maintaning of division sheet along with adjustment of its ATC to various proper heads . A1 B5
2 S.K.NEMA A.A. B1
3 M.K.JAIN A.A. B2
4 B.N.YADAV A.A. B3
5 P.V.RAGHWAN A.A. B4
Approved By
(Name & Seal)
Credit
(While issuing cheques)
CO 7 JV
(To pass the bills) (Co7 is left out of cash book)
Cashbook
Cheque Summary
(Basis for preparing cheques)
Reconciled
______________________________________________________________________________________
Cancelled
Cheques paid cheques
ATC
Matching at
EDP
Pairing
JV
Mismatch statement
Rectification of
errors if any through
ATC with HQrs.
Rectification of errors LEDGER
CR Cash Slip
Internal Check DR
DR CR JV
CO 7 LEDGER
r .
DR
Accepted copies of electricity bills from
consuming units
JV
DR Schedule of Transactions
JV Adjustment
LEDGER (Cr.)
BUDGET SECTION
PROCESS MANUAL
Telefax :0755-2457138
Railway Phone :5064
Email : sobudbpl@rediffmail.com
Compiled By Co-Ordinated By Approved By
CONTENTS
1 Abbreviations 01
2 Introduction 07
3 Sources of references 01
4 Scope of work 01
5 Sectional Procedure 15
6 Activity Chart 01
11 Measurable Parameter 01
12 List of Records 01
13 Flow chart 02
14 Statement of A.R.,REBE,MPFR 03
15 Changes to process manual 01
SR.DFM’S Office, West Central Railway, Bhopal Process Manual
ABBREVIATIONS
_____________________________________________________________________________
SECTION BUDGET
MONTHLY REPORT
Month:
Vetting of August
1 Review,R.E.B.E.,Final Modification (of
Revenue Demands)
MEASURABLE PARAMETER:
______________________________________________________________________________________
LIST OF RECORDS
Section: ____________________
BUDGET SECTION
Record NO. Format No., if
S. No. Record Name Records Custodian Retention Period
any
REVENUE ALLOCATION REGISTER AC/BPL/BUD/RAR/01
1
A-312 SO (BUDGET) 3 Years
3
EXPENDITURE (FINANCIAL YEAR) AC/BPL/BUD/EXP/03 SO (BUDGET) 3 Years
4 BUDGET PROPORTION
(FINANCIALYEAR) AC/BPL/BUD/BP/04 SO (BUDGET) 3 Years
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be
required. Further, a circular may be issued to all concern asking them to withdraw any record from destruction if
required by them for any purpose.
COMPILING DEMAND
WISE SUBHEAD WISE
NO
APPROPRIATION
ERRORS ACCOUNT
YES
SUBMITTED TO
SENT BACK TO EXECUTIVE FA&CAO/WCR
DEPARTMENT FOR
RECTIFICATION
END
VETTING IS
NO DONE.RETURN TO
ERRORS
EXECUTIVE
DEPARTMENT FOR
ONWARD
TRANSMISSION TO
YES RESPECTIVE HQRS.
END
Amendment New
Date Section Particulars of Amendment
No. Rev No.
________________________________________________________________________
________________________________________________________________________
1.0) INTRODUCTION:
Budgeting is an exercise of planning in advance. It is a tool of
scientific management of the resources of an organization in the perspective of time.
To be more precise budget is a statement of estimated annual receipts and
expenditure of an organization.
Budget of Government
In the Govt of India, Budget has constitutional sanction under
Article 112(1). The constitution defines budget as ‘Annual Financial Statements”
which is an estimated receipts and expenditures of government of India for the
coming financial year and it is to be laid before both houses of parliament. The
annual budget contains following elements:
(a) A review of the preceding year, including the actual receipts and expenditure in
that year;
(b) An estimate of the receipts and expenditure of the coming year; and
(c) Proposals, if any, for meeting the requirements of the coming year.
Since separation convention in 1924, Railway budget is prepared
separately and placed before both houses of Parliament in advance of general budget
and appropriation Act that enables withdrawal of money from consolidated fund of
India, is also passed separately for Railways. The Railway budget is prepared on the
same line as general budget and the figures of Railway budget are subsequently
merged with general budget while submitting the same to Parliament. Being a Govt
body every penny earned by Railways goes to the Consolidated Fund of India and
similarly expenditure is also finally booked to it. ( PARA 301 F1)
2.0) BUDGETING IN RAILWAYS.
Railway budget is part of the General Budget of Govt. of India.
But, it is presented to the Parliament well before the general Budget. This separation
of Railway budget started in 1924 based on the recommendations of AcWorth
committee. The objective of this separation was to bring in stability for General
Revenues and strengthening of Railway finances since Railway was a major part of
the General Budget at that time.
The Railway Budget is presented in the forms of Demands for
Grants. The proposed expenditure included in the budget may be either Voted or
_________________________________________________________________________________
Charged. The former class includes items for which provision of funds is subject to
the vote of parliament while the funds for the latter is form small part of budget, are
sanctioned by the President and are not subject to vote of the Parliament. The most
important aspect of Railway Accounting system is the existence of Cash as well as
Accrual based accounting because of the commercial nature of the organization.
3.0) STRUCTURE OF BUDGET
The framing of the Railway Budget for Revenue as well as
Expenditure has to be prepared with a careful forecast of the level of traffic expected
to be handled during the budget year.
On the side of the Railway budget, earning are categorized in
three abstracts i.e.
Abstract – X - Coaching earning
Y - Goods earnings
Z - Sundry other earnings
_________________________________________________________________________________
EXPLANATORY MEMORANDUM
General - All Abstracts
The revenue working expenses of the Railways are classified under 13 sub-
major heads with a separate Abstract for each Sub-major Head, viz.-
The Sub-major heads are divided into minor, sub, and detailed heads. The
introduction or abolition or change of nomenclature of any minor or sub head, the
transfer of a sub-head or detailed head from one minor head or sub head to another,
and any rearrangement of abstracts are not within the competence of a Railway
Administration. But the Financial Adviser and Chief Accounts Officer of a Railway
may with the approval of the General Manager introduce a new detailed head within
a sub-head except when the necessity arises of a new class of expenditure, in which
case the orders of the Railway Board should be obtained as to the sub-head under
_________________________________________________________________________________
which the detailed head should appear. When, however, a new detailed head is
opened by Railway Administration, the Railway Board should be informed.
The structure of the accounts classification is such that it corresponds to and
is in line with the revised classification of the Demands for Grants. While the alpha
(i.e. the letter of the Abstract) corresponds to the Demand head, the minor, sub-head
and detailed heads of accounts, represent classification of the activity from a broad
grouping into its details. The classification lends itself to computerisation and its
utility from the point of view of analysis of costs will be greater when the compilation
is taken on the computer in due course of time. On computerisation of the
accounting system, the alpha of the abstract classification will be substituted by a
Numerical Code as follows:-
A-03, B-04, C-05, D-06, E-07. F-08, G-09, H-10, J-11, K-12, L-13, M-14 & N-
12
Which will be the same as for Demands for Grants. In this connection, a
summary of the Revised demand Structure-Demand for Grants for Expenditure on
Railways is given below:-
_________________________________________________________________________________
While the classification upto the detailed head represents only the activity, the
structure of the classification also incorporates a two digit code to represent the
primary unit, i. e. the object of the expenditure/indicating on "what" the expenditure
is incurred viz., salary, allowances, wages, materials, consumable stores etc. The
indication of a classification of expenditure will, therefore, be complete only if the
Abstract, the minor, sub or detailed heads of activity as well as the code of the object
of expenditure are given, in that order for instance.
EXAMPLES:
(v) The dearness allowance of train passing and Control office staff such as
Station Masters, Assistant Station Masters etc. will be indicated as G.
250-02 and so on,
It will be noted that last two digits show the "object" of expenditure.
Primary Units
In the structuring of Demands for Grants, following basic consideration are kept in
mind.
i) Demand should represent a homogeneous activity broadly
controlled by single departmental authority.
ii) Demand should equally correlate costs to results duly bringing
out the variable and fixed items of cost.
iii) The Demand should be equally balanced from the point of view
of total expenditure.
For proper accountal of Expenditure these demands have been further sub-divided
into various primary units for earning budget which is as under:-
_________________________________________________________________________________
06 Interim Relief.
19. Rental for P & T Telephone and call charges including Trunk Calls.
32. Contractual payments - (This primary unit may be used for works and
handling contracts and contracts for Engineering supplies of materials
etc. while all other direct purchase of other stores will be booked under
Primary unit 28).
33. Transfer of debits/credits from other units- (This primary unit may be
used for classifying Transfer debits/credits other than for Stores
debits/credits received from Stores Accounts in which case Primary Unit
27 may be used).
34. Adjustment of 'Wages' on POH and other repairs from WMS Account to
Revenue Heads.
35. Adjustment of 'materials' on POH and other repairs from WMS to Revenue
Heads.
The primary units (object of expenditure) are an important and integral part of
the classification of expenditures as they serve to analyses the expenditure by the
element of cost viz., wages/stores/other expenditure etc.
_________________________________________________________________________________
______________________________________________________________________________________
SCOPE OF WORK
1. Budgeting
Compilation of BE/RE.
August Review/ R.E.B.E., Final Modification (of Revenue Demands).
2. PREPARATION OF:
I. Budget Proportion.
II. Distribution of Budget allotment.
III. Monthly Financial Reviews.
IV. Distribution of Budget allotment.
____________________________________________________________________________________
SECTIONAL PROCEDURE
The main functions of budget section includes (A) framing of budget
estimate, august review, revised estimate budget estimate, modification to final
estimate (B) ensure that the actual expenditure within the budget grant (C)
rectification of wrong booking (D) funds certification.
1.0) Presentation of Budget
The estimated receipts and expenditure received from different zonal
Railway and other units are consolidated and finalized at Railway Board level and
presented before both houses of Parliament by Union Minister of Railways.
1.1) Estimate of Receipts:
They are divided into two parts; Revenue receipts and Capital Receipts.
The budget for receipts is compiled and consolidated by traffic Accounts branch.
Railway earnings are divided into following heads:
1. Passenger Earnings
2. Goods Earnings
3. Other Coaching Goods
4. Sundry Earnings
Receipts are compiled based on the monthly balance sheets of station Masters and
goods supervisors. In the sundry earnings part of the earnings are accounted for
and reflected through Monthly Account Current and submitted to traffic accounts
branch by Accounting Units. These earnings relate to sale of grass, licence fee, way
leave charges etc.
1.2) BUDGETING EXERCISE
The steps involved in presentation of Railway Budget are as followed:
(i) Preparation of budget
(ii) Voting of budget
(iii) Execution of budget.
(iv) Review of budget as executed.
Voting and review of budget are parliamentary functions whereas preparation and
executions are primarily the functions of executives at divisional and higher levels.
1.3) THE PREPARATION OF BUDGET:
The Revised Estimates of the current year and Budget Estimates for the
ensuing year are prepared simultaneously and the preparation takes place at grass
root level i.e. at divisional level. The entire responsibility for framing the estimates
depends upon the spending/earning units. Though the actual work of compilation
_______________________________________________________________________________________
and scrutiny rests with the FA&CAO. After proper scrutiny the budget estimates are
submitted to the Railway Board by the Zonal Railways. The estimates so submitted
are subject to the critical examination by the Railway Board and after taking all
relevant factors into account the Board frames estimates of income and expenditure
for the Railways as a whole. The revised estimate for current year is fixed under each
demand for each Railway after taking into account the actual of previous year, the
expenditure during first seven months of current year and any special feature that
may be known.
So far as expenditure on Capital Work is concerned the Railway
Administration compiles a list of works in progress and new works to be taken up in
the following year. The Board discusses proposals for New Works and a list of
approved work is prepared. The proposed expenditure in the following year on such
New Works and on Works in Progress forms the work Programme or the budget
estimate of the Rly for expenditure to be incurred on new or ongoing works. Separate
provisions are made for different types of Capital works, which is in the form of
funds like Capital Fund, DRF, DF, OLWR, Capital fund. The level of funds may
slightly vary from budget to budget.
1.4) VOTING OF THE BUDGET:
Before presentation of budget in the parliament the recommendation of the
President is obtained under Article 113(3) of the constitution. The budget papers are
circulated to the MPs and the budget is debated in the parliament.
1.5) BUDGET DOCUMENTS PRESENTED TO THE PARLIAMENT
1. Speech of Minister of Railways introducing the budget
1. Key to budget documents
2. Budget for the Railways revenue and expenditure
3. Explanatory memorandum on the Railway Budget.
4. Memorandum explaining proposals for adjustment of fare and freight
rates.
5. Demands for grants (Part-I & Part-II)
6. Works machinery and rolling stock Programme (Part-I & Part-II)
7. Indian Railways year book
8. Indian Railways annual reports and accounts.
In accordance with the Article 114 of the constitution, after the
demands for grants have been voted by the Lok-Sabha, a bill is introduced to
provide for the appropriation out of the consolidated fund of India of all money
_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
_______________________________________________________________________________________
25. Contractual payments - (This primary unit may be used for works and
handling contracts and contracts for Engineering supplies of materials
etc. while all other direct purchase of other stores will be booked under
Primary unit 28).
26. Transfer of debits/credits from other units- (This primary unit may be
used for classifying Transfer debits/credits other than for Stores
debits/credits received from Stores Accounts in which case Primary
Unit 27 may be used).
27. Adjustment of 'Wages' on POH and other repairs from WMS Account to
Revenue Heads.
28. Adjustment of 'materials' on POH and other repairs from WMS to
Revenue Heads.
29. Excise duty paid/payable for purchase of materials.
30. Customs duty paid/payable for purchase of materials.
31. Sales Tax paid/payable for purchase of materials.
32. Air Travel (Domestic)
33. Air Travel (Foreign)
34. Cost of computer hardware/system, Software/application software
including expenditure on excise /customs and sales tax; IT related
consultancy contracts, cost of up gradation i.e. one-time expenditure
not being of recurring nature.
35. Cost of computer consumables (ribbons, cartridges etc.), discs, tapes,
floppies, computer stationary etc., rental of computers and AMC i.e. all
expenditure of recurring nature.
36. Other Expenses.
37. Customs duty paid/payable for purchase of materials.
38. Sales Tax paid/payable for purchase of materials.
39 Air Travel (Domestic)
40 Air Travel (Foreign)
50. Cost of computer hardware/system, Software/application software
including expenditure on excise /customs and sales tax; IT related
consultancy contracts, cost of upgradation i.e. one-time expenditure
not being of recurring nature.
51 Cost of computer consumables (ribbons, cartridges etc.), discs, tapes,
floppies, computer stationary etc., rental of computers and AMC i.e. all
expenditure of recurring nature.
99. Other Expenses.
_______________________________________________________________________________________
35 Electrification projects.
36 Other Electrical works.
41 Machinery and Plant.
42 Workshops including production Units.
51 Staff Quarters.
52 Amenities for staff.
53 (i) Passenger amenities.
(ii) Other Railway Users amenities.
61 Investment in Government Commercial undertakings-Road
services.
62 Investment in Government Commercial undertakings-Public
undertakings.
64 Other specified works.
71 Stores suspense.
72 Manufacturing suspense.
73 Miscellaneous Advances.
81 Metropolitan Transport Projects
The source of financing is indicated by the following alphabets
while booking of works expenditure under the Revised Classification:
P- Capital Q- DRF S- DF R- OLWR
T- ACF
Expenditure under (OLWR) is financed from railway revenues,
i.e., it is treated as a part of the miscellaneous revenue expenditure of capital
nature. Expenditure budgeted under ''Capital" involves increase in the
Capital-at-charge of the Railways .Since dividend is to be paid to General
Exchequer of Govt for the capital portion of the Capital Structure , therefore,
dividend is paid for increament in this portion subject to the relief’s/
exemptions granted by the Convention Committee. 'Works Expenditure' of the
Railways is thus financed from Revenue, Railway Funds (DRF, DF and ACSPF)
a Capital provided by the General Revenues. In the event of the Railway's
revenue surplus not being adequate to fully meet the requirements of
Development Fund expenditure, the budgetary support from the General
Revenues would also include temporary loans to finance expenditure from the
Development Fund.
_______________________________________________________________________________________
(3) Payment to Contractors and others for Engineering works or supply and 03
(8) Others 08
accounts
_______________________________________________________________________________________
After receiving allotment from Rly board HQ distribute to unit. The distribution of
division-wise, demand-wise, subhead-wise budgetary allotment received from FA&
CAO is to be informed to OS Budget. -365 F1
1.15) Proportionate Budget allotment
The sanctioned allotment for the year is distributed over twelve months. This
is called Proportionate allotment or Budget Proportionate. While framing this,
the following factors are taken into consideration.
(i) Throw forward liability from the previous year
(ii) Expenditure which is not likely to be incurred evenly during the
year
(iii) Expenditure practically fixed and evenly distributed throughout
the year.
(iv) Keeping some reserve for meeting fresh or unanticipated
expenditure
(v) Trend of expenditure booked during previous years.
The demand-wise, department-wise, subhead-wise, PU-wise
proportionate budget allotment is fed into the computer for monitoring
the expenditure. This MIS to put up to SR DFM and DRM every month .
3.0) Monthly Financial Review
Being a Budget Control Officer Budgetary and expenditure
control is exercised by SR DFM by reviewing the financial position every
month. Here, department-wise, demand-wise, PU- wise expenditure to end of
the previous month is compared with Budget grant and Budget proportion
and major variations between BP and expenditure are analyzed and put up to
DRM. Budget supervisor is also being intimated so that necessary action can
be taken. A comparative statement of controllable heads of account like OT,
TA and NDA is prepared by comparing actual of current year, actual of
previous year and budget proportion. As regards works expenditure, plan-
head wise expenditure is compared with budget grant.
4.0) August Review Estimated (ARE)
4.1) Review of Expenditure –
This is mid-term exercise to review the trend of expenditure as
compared to budget grant. Railway Administrations should review their
expenditure in August to see whether any modifications are necessary in the
allotments placed at their disposal. The review in respect of each grant is
_______________________________________________________________________________________
*********
_______________________________________________________________________________________
S. No. Supervisor AA
SCOPE OF WORK Dept.
Code Code
1 VETTING OF:
(i)_August Review,R.E.B.E.,Final Modification (of Revenue
ALL DEPTT. A1 B1
Demands)
PREPARATION OF:
2 ALL DEPTT. A1 B1
(i) Budget Proportion
ALL DEPTT. A1 B1
(ii) Monthly Financial Reviews
COMPILIATION AND SUBMISSION OF:-
3 (i) Appropriation Accounts ALL DEPTT. A1 B1
2 C.L.KURIL A.A. B1
SR.DFM
SSO (Budget)
(A1)
AA
(B1)
CALENDAR OF RETURNS
SR NO. Name of Returns Period Due date of To be submitted
submission
1 Monthly position of Post Monthly Last Date Of FA&CAO
Created & Surrendered & Every Month
Vacancy Bank
2 Aug Review Yearly * 2nd Week of FA&CAO
August every
year
3 REBE Yearly * 2nd Week of FA&CAO
November every
year
4 F.M. Yearly * 2nd Week of FA&CAO
January every
year
5 Monthly Review Monthly 15th of Every FA&CAO
Month
6 Appropriation Account Yearly In the month of FA&CAO
June as per
schedule given
by HQ every
year.
* These dates are tentative, However the final date is fixed by HQ every as per directives
of Railway Board.
_______________________________________________________________________________________
August Review
Difference (A.R.-Bud.Estimate.)
Revised Estimate
Budget Estimate
Variation( R.E.-ACT.EXP.)
Variation ( RE-BG)
VARIATION (BG-RE)
INSPECTION SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5052
E-mail : soinsp@rediffmail.com
1 ABBREVIATION 01.01.09 01
01.01.09
4 SOURCES AND REFERENCES 01
01.01.09
5 SCOPE OF WORK 01
01.01.09
6 SECTIONAL PROCEDURE 43
01.01.09
7 ACTIVITY CHART 01
01.01.09
8 MEASURABLE PARAMETER 01
01.01.09
9 CALANDAR OF RETURNS 01
01.01.09
10 MONTHLY REPORT 01
01.01.09
11 CODE ALLOCATION SHEET 01
01.01.09
12 LIST OF RECORDS 01
01.01.09
13 ORGANIZATIONAL CHART 01
01.01.09
14 PROCESS FLOW CHART 01
01.01.09
15 CHANGES TO PROCESS MANUAL 01
01.01.09
16 ANNEXURE – “A” 01
01.01.09
ANNEXURE – “B” 03
17
SR.DFM’s Office, West Central Railway, Bhopal Process Manual
MEASURABLE PARAMETER:
2 Disposal of Draft Para Executive = 1 week. And over all period disposal of Draft
para is 8 weeks from the date of receipt from Audit.
Concerned executives should submit reply as early as possible.
Sr.DFM office to verify the same and forward to Audit quickly. If
Disposal of part I Audit notes and Inspection
3
reports and special letters required Bipartite / Tripartite meetings may be done regularly to
close the report.
To be replied by Concerned Branch Officer as early as possible.
Disposal of Part II Audit notes, RAN,
4
Inspection reports Sr.DFM office to verify the same and forward to Audit quickly
To be reviewed at the time of next inspection of same unit, verify
the action taken and close the same. The Inspection report is issued
5 Accounts Inspection reports within 20 working days time from the date of inspection.
7 Issue of Accounts Inspection Report Within 20 working days time from the date of inspection of unit.
IMPORTANT NOTE: It is to be ensured by the concerned section in charge that the updating of system is take place
within barest minimum time and any revision, on account of new rule/instruction from Rly Bd/ HQ’s warrants
revision of process manual, is taken place within one week of receipt of letter. However, to ensue the task “On
EVERY 1ST DAY OF THE MONTH THE SECTIN INCHARGE WILL REVIEW THE SYSTEM AND ENSURE THAT ALL
UPDATION /REVISION DURING THE MONTH ARE TAKEN PLACE.”
CALENDAR OF RETURNS
SR Name of Returns Period Due date of To be
submitted
NO. submission
to
A Monthly Returns
D Annual Returns
__________________________________________________________________________________________
ABBREVIATIONS
Sr.
No. Term Expansion
1. AA Account Assistant
2. ADFM Astt. Divisional Finance Manager
3. AN Audit Note
4. CWS Carriage and Wagon Supervisor
5. DFM Divisional Finance Manager
6. DP Draft Para
7. Engg. Engineering
8. FA&CAO Financial Advisor and Chief Accounts Officer
9. GM General Manager
10. H.S.D. Oil High Speed Diesel Oil
11. HQ Head Quarter
12. L.F. Loco Forman
13. P&T Post and Telegraph
14. P.T.O. Privilege Ticket Order
15. R.M.C. Note Railway Material Consignment Note
16. R.R. Railway Receipt.
17. RAN Rough Audit Note
18. RPF Railway Protection Force
19. SR.DFM Senior Divisional Finance Manager
20. SSO Senior Section Officer
____________________________________________________________________________________
MONTHLY REPORT
Month:
Issue of Accounts
Within 15 days after
2 Inspection Reports
inspectin of unit
(Part I and Part II)
ISSUE OFAUDIT
INSPECTION Within 7 days after
3
REPORTS (PT. I & PT. receipt from Audit
II)
3 HEMANT A.A. B2
Approved By
(Name & Seal)
LIST OF RECORDS
Section: ____________________
INSPECTION
S. No. Record Name Format No., if any Records Custodian Retention Period
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required. Further, a circular may
be issued to all concern asking them to withdraw any record from destruction if required by them for any purpose.
LIST OF RECORDS
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required. Further, a
circular may be issued to all concern asking them to withdraw any record from destruction if required by them for any purpose.
ORGANIZATIONAL CHART
ADFM
SSO (INSP.)
AA AA AA
(A1) (A2) (A3)
Amendment New
Date Section Particulars of Amendment
No. Rev No.
These rules also known as Canon Of Financial Propriety are the guiding
principals to be followed while incurring any expenditure from the Public Fund ,
therefore due regard must be paid to these golden principals as given below
(1) The expenditure should not prima facie be more than the occasion
demands, and that every Government servant should exercise the
same vigilance in respect of expenditure incurred from public moneys
as a person of ordinary prudence would exercise in respect of the
expenditure of his own money.
(2) No authority should exercise its powers of sanctioning expenditure to
pass an order, which will be directly, or indirectly to its own
advantage.
(3) Public money should not be utilized for the benefit of a particular
person or section of the community unless—
(I) The amount of expenditure involved is insignificant; or
(II) A claim for the amount could be enforced in a court of law; or
(III) The expenditure is in pursuance of a recognized policy or
custom.
(4) The amount of allowances, such as traveling allowances, granted to
meet expenditure of a particular type, should be so regulated that the
allowances are not on the whole sources of profit to the recipients
- (116 FI)
_______________________________________________________________________________________
INTRODUCTION:
_______________________________________________________________________________________
The difference between Codes and Manuals is that the codes give
rulings and authority i.e. what to do and what not to do, whereas the Manuals
provide the procedure of doing things. In this Process of framing document on
inspection Section, efforts have been made to incorporate vital aspects of Codes
and at the same time standards and targets have also been incorporated.
The working of Inspection section is guided by the following documents:
• Indian Railway Accounts Code, part I
• Indian Railway Engineering Code,
• Indian Railway Stores Code, Part I and Part II
• Indian Railway Establishment Code
• Engineering Code
• Railway Board’s circulars,
• Mechanical Code
• Instruction/guide lines issued from time to time by Railway Board.
• Instruction issued by HQ.
• Inspection manuals issued by other Railways
In this document instead of reproducing details from codes and
manuals the relevant Para has been quoted in abbreviated form. For
example 1335 A1 means paragraph 35 of Chapter XIII of the Indian
Railway Code for the Accounts Department Volume-I.
SCOPE OF WORK :
_______________________________________________________________________________________
SECTIONAL PROCEDURE
ii) While inspecting Divisional office, one sub-office in the case of engineering
expenditure and at least two subordinate offices not in charge of a Gazetted
officer shall also be inspected simultaneously.
iii) As far as possible all the sub-divisional offices in a division shall be inspected
within the course of two years.
iv) The offices, where there are not many transactions by way of miscellaneous cash,
issue of passes, PTOs etc. may be inspected once in 3 years to have.
a) A general review of the procedure relating to initial accounts of receipts
and expenditure of cash and stores with a view to making helpful
suggestions towards elimination of useless returns, redundancy of any
__________________________________________________________________________________________
A certificate starting that all the units, the inspection of which is due during the
ensuring year are included in the programme without any omissions is also to be
furnished.
Ref:- FA&CAO/I.Au/JBP letter no. HQ/ACS/GA/INSP/001/2009-10 Dated 04-03-
2009
NOTE:- The complete list of various offices on Bhopal division is annexed as Annexure ‘A’.
Based on above guidelines and keeping in view the inspection Schedule of Audit
department inspection programme of Accounts office has been finalized and
shown as Annexure –‘B’.
report is closed with the approval of Accounts Officer. The Inspection report is
issued within 20 working days time from the date of inspection.
During the course of inspection, efforts are made to review old outstanding
Inspection reports of Accounts or Audit department, if any, and the concerned
Executive is impressed upon for submission of remarks /corrective action at the
earliest.
On receipt, the remarks are verified & forwarded to Audit if found suitable,
otherwise written back to the concerned branch officer for submission of details
of corrective actions and subsequent appropriate remarks. In addition, reminders
at regular intervals are issued to concerned branch officers for submission of
remarks in the matter of outstanding current and old audit references. Tripartite
meetings are arranged to finalize Audit reports/Special letters. At the same time,
various periodical returns are submitted to the HQ with the vetting being done by
Audit department, if necessary.
To verify all settlement cases to record recoveries outstanding and
detected during Inspection.
• The Receipt and issue are matching and confirms to the real state of affairs.
• The liabilities and Assets are matching.
• The Book Balance and Journal Balance correspond to each other.
• The allowance claims and privileges are entertained within the prescribed limit.
• The work is executed as per authorization.
These checks are given below illustrative and not exhaustive.
ii). Opening and closing Nos. are entered in the stamps register.
iii). Proper account for usage of stamps from the Franking Machine is
recorded in the stamps register.
iv). When stamps are recouped from Postal Department, necessary entries are
made in the register (opening and closing numbers)
v). Rebate @ 3% for the usage of Franking Machine is claimed from the Postal
Department periodically, and the amount realised is accounted for in the
Railway's account.
6) REGISTER OF AGREEMENTS:
i). A Register is maintained in the prescribed form.
ii). All agreements entered into with the contractors are entered in the
register.
iii). Complete details viz. name of the work, Agt. No., and date, letter of
acceptance of the agreement, total value of the Agt./contract, Date of
commencement, due dt. for completion, particulars of EMD/SD, extension
granted if any, special remarks if any etc., are furnished.
__________________________________________________________________________________________
iv). The register is periodically reviewed and initialed in the inspection sheet.
9) REVIEW OF AGREEMENTS:
i). Agreements Register should be checked to ensure that all details are
furnished,
ii). Some of the agreements should be checked with reference to
a). Progress of the work,
b). Supply of Steel, Cement is as per the Agmt. /Schedules.
c). Test check the measurements recorded and bills claimed.
d). There is no delay in progress of the work/supply.
e). Proper action has been taken against the Agency in case of delay.
f). Final Bills are prepared without delay on completion of the work
and final Measurements are taken. If there is undue delay in
preferring final bills, the reasons for the delay should be analysed.
g). All records connected with execution of the work are maintained
correctly.
h). The claims preferred are only to the extent the works are
executed/supplies made.
i). Variations to the execution of work or supply of items are
regularised with the sanctions of the competent authority as per
rules.
j). CR is drawn at the earliest, booking the necessary expenditure
towards material & establishment.
__________________________________________________________________________________________
24) WRITE-OFF/SANCTIONS:
i). Proper records are maintained for all sanctions and write-off.
ii). Write-off sanctions have been obtained as per the provisions of SOP, Codal
provisions etc.
iii). Finance concurrence has been obtained, wherever necessary.
iv). Staff responsibility has been fixed, for the write-off proposals involving loss
for which Rly. Employees are responsible.
v). Preventive measures are taken to avoid recurrence of loss/theft etc., for
which write-off proposal is obtained.
__________________________________________________________________________________________
1) ATTENDANCE REGISTER:
i) Prescribed Register is maintained, with names and designations recorded
correctly.
ii) Staff have signed in the attendance Register at the prescribed time and
counter signed by the Controlling Officer.
iii) Staff attending late has signed only in the late attendance and not in the
regular attendance Register.
iv) All the absenteeism’s are properly regularised.
v) Late attendance is properly reviewed and suitable action taken for
condonation/debiting casual leave.
vi) No staff remains unauthorised absence for long period and if any such
cases, proper action is initiated against the employee.
vii) Attendance Register is test checked with leave account, C.L. card etc. to
verify the correctness of postings of leave/leave availed.
viii) Test checked with salary bills to ensure that wages are drawn only for the
duty period, and absence during assumed attendance are regularised
properly.
2) SCALE CHECK:
i). Proper Register/Record is maintained to indicate the sanctioned posts,
category wise.
ii). Checked with Attendance, Pay Bills etc. to see that the posts operated are
as per the sanction strength
iii). Book of sanction reference is indicated against each Department against
the posts sanctioned.
iv). No posts are operated in excess to the sanctioned strength or without
sanction
v). In case of excess operation, action has been taken to regularise the posts.
__________________________________________________________________________________________
4) SERVICE REGISTERS:
i). Service Registers have been opened for all the employees without delay
and necessary Medical Certificate attached.
ii). All required details have been filled correctly.
iii). Necessary Thumb impressions have been obtained and certified by
FPE/Responsible official.
iv). Service records are kept in safe custody.
v). The Date of Birth recorded in the S.R. agrees with Medical Certificate,
School Certificate etc.
vi). All necessary entries viz., increment, transfer, promotion, fixation of pay,
option forms for PF, CGIS, sanction reference of HBA, Scooter Advance
etc. are recorded correctly and attested by Gazetted Official.
vii). Qualifying service is recorded every year and period not qualified for
pensionable service is recorded correctly.
viii). In case of employees, for whom DAR action have been initiated, suitable
entries in the S.R. duly indicating the punishment penalty, suspension
etc. entered clearly and duly quoting the orders of the competent
authority.
ix). That the Service Records are periodically reviewed, by the controlling
officials.
x). In respect of SC, ST and BC candidates’ authenticated documentary proof
should be available in the SR/Personal File of the employees concerned.
7) LEAVE ACCOUNT:
i). Leave account is maintained correctly for all the staff on Rolls, and
governed by the leave rules the employee is governed.
ii). Advance crediting of LAP/LHAP are made correctly taking into account the
Dt. of joining, period of leave without pay etc.
iii). Every leave posting in leave account (Debit) is supported by leave
application, and sanctioned by the competent authority.
iv). In the case of commuted leave employee's specific request is forthcoming
and the period of absence is covered by Medical Certificate.
v). Proportionate reduction in the LAP @ rate of 1/10 for the period of LWP (if
any) is done before affording advance credit every half year.
vi). In the case of ‘LND’, extraordinary leave etc, the leave period is covered as
per the extant rules.
vii). In the case of ‘LHAP’ - Leave salary is drawn correctly.
viii). LWP period are recorded correctly in the S.R. and no wages are drawn.
ix). No leave is sanctioned/availed without sufficient leave balance.
x). Postings of leave account are test checked with reference to
Muster/Attendance register etc. and Leave balance is brought forward
correctly on every page of the leave account without any over or under
casting of leave.
xi). Leave accounts are properly attested by the responsible official
periodically.
xii). Paternity leave is availed by the male employee within the prescribed time.
xiii). Maternity leave is availed for the first two living children and necessary
entries about availing the leave mentioned in the leave record.
19) PASSES/PTOS:
i). Stock of passes, PTO books and Blank card passes is not in excess to the
requirement.
ii). Pass/PTO books available in stock are correctly entered in the Stock
Register.
iii). Continuity of the Books (Pass and PTO) are checked and certified.
iv). Passes and PTOs are issued as per the Rules and as per the eligibility of
each employee.
v). Necessary Register's are maintained calendar year wise and all issue of
Pass and PTO's are correctly entered against each employee's account.
vi). Passes are issued on correct route, inclusion of dependent in the pass,
validity period etc. are test checked from the counter foils.
vii). Family declarations are obtained from all the employee’s at regular
intervals.
__________________________________________________________________________________________
viii). Separate Accounts are maintained for issue of pass on School Account,
complimentary passes on retirement Account. etc.
ix). Used passes are obtained from the employees and pasted to the
counterfoils.
x). The issue of Emergent Duty Passes are as per the rules and not issued for
more than 7 days.
xi). All the pass books & PTOs are kept under safe custody.
xii). Residential card passes are issued as per rules and separate ledger is
maintained for this purpose. It should be ensured that RCP's are not
issued for employees those who are availing Transport allowance.
Necessary declaration is obtained for issue of residential card pass.
i). Transfer and package allowance is granted as per Rly. Bd.’s instruction
and the revised orders based on VI PC. Recommendations are correctly
followed.
ii). It has to be ensured that Transfer grant is allowed based on actual
transfers caused out/with reference to O.O., LPC, Joining report etc.
iii). In case of employees staying in Rly. Quarters, the transfer and packing
allowance is drawn after vacation of the Rly. Quarters.
iv). The composite Transfer Grant in the case of staff transferred within the
Hqrs. /Divl. Area allowed if the official is actually vacated the residence.
This has to be checked with the authenticated documents.
i). Muster Rolls are maintained properly and handled only by the authorised
officials viz. SE (P.Way), SE (Works) etc.
ii). It is maintained properly rendering it difficult to tamper with or make
unauthorised additions or alterations in the entries once made.
iii). To ensure that the Muster sheets are original and bear the initials of the
officer on the right hand corner and the same is written daily noting the
number of employees present, absent, leave etc, and closed by the
incharge official with initials.
iv). The name, designation and rate of Pay of the employees are written
correctly.
v). Labour pay sheets are made in accordance to the muster and number of
days worked by the employee.
vi). The rate of pay agrees with the service records and is as per the rules.
vii). Necessary sanctions exists and the nature of work for which the labourer
is engaged correctly written in the muster.
viii). Absence during assumed attendance has been correctly adjusted.
ix). The muster roll and paysheet agree with each other in every respect and
correct allocation is given.
__________________________________________________________________________________________
1). Tenders.
2). Agreements and Work Orders.
3). Measurement Books and Register of M.B.
4). Standard Measurements.
5). Contractor Bills.
6). Contractor ledger.
7). Muster Sheets/Labour pay sheet.
8). Stock verification.
9). Dead Stock/Tools and Plants Register.
10). Materials-at Site Account.
11). Check of RE 9B/Challan Books.
12). Issue of Steel, Cement, to contractors.
13). Ballast ledger/Engine hire charges.
14). Ballast Challans.
15). Building Registers.
16). Register of level crossings.
17). Register of sidings.
18). Review of Money Value Books.
19). Leasing and Licensing.
20). Completion Reports.
21). Monthly Progress Report.
__________________________________________________________________________________________
1. TENDERS:
i). The object and purpose for calling Tenders has to be checked. Necessary
estimate and plan is prepared and sanctioned by the competent authority
for the work for which tender is to be called for. Tender Register is
maintained with all relevant details. Tender notice has been issued with
complete details and sufficient time as required has been given. EMD at
prescribed rate has been correctly mentioned. The name of the tenderers
to whom the Tender Forms are issued and the Money receipt details are
indicated in the Register. Cash collected for the sale of Tender forms has
been accounted correctly.
ii). Tender schedules before floating for Tenders has been verified by finance
(wherever necessary)
iii). Tenders have been called for in advance of the date of commencement of
work, and due publicity has been given.
iv). The rules in regard to calling for limited, and open tenders have been
observed.
v). Tender opening register is maintained and that this duly prepared
checked and initialled by the executive and Accounts Officers. It should
be ensured that only firms/Agencies to whom tender forms sold have
tendered.
vi). Late and delayed tenders are dealt as per instruction’s issued by Railway
Board / GM
3. MEASUREMENT BOOKS:
i). The Register of M.Bs maintained in the AEN's office have complete details
viz., Dt. of opening, to whom issued, when issued, dt. of return etc.
ii). M. Bs no longer required are returned to AEN's office promptly.
iii). Proper arrangements exist for preservation of M.Bs i.e. for 10 years after
completion of the work.
__________________________________________________________________________________________
5. CONTRACTORS BILLS:
i). The inspecting official should carry paid vouchers (contractors bills) and
verified with the MBs available with AEN/Office, to ensure that the work
done for which payment made agree with the initial records.
ii). Material statements accompanying final bills should be checked with
reference to materials issued to contractors according to issue
Note/Challans and the balance quantity returned and accounted for
correctly. Empty cement bags returned are accounted properly.
iii). In term of cl.37 (1) of General Conditions of Contract, all test checks
conducted as required by Railway should be wholly at the expense of the
contractor. Hence, it should be ensured recovery of charges are effected
from the contractors for testing quality of steel, cement, bricks etc. unless
the same is agreed to be borne by Railway.
iv). Contractors have accepted the final measurements.
v). Bills for earthwork are as per the entries in the level book, earth work
statement and measurement books etc.,
vi). In case of delay/extension etc. necessary penalty to be recovered as per
the subsidiary Agreement are done correctly.
vii). The contractor is not issued materials more than the requirement.
Physical progress of the work has to be compared with the issues during
inspection.
6. CONTRACTORS LEDGER:
i). Contractor ledger is maintained properly in the Accounts Office and all
entries are made.
ii). Separate page is maintained for each Agreement and the ledger is
maintained like a personal ledger of contractors.
iii). The bills passed should be test checked with the entries in the contractors
ledger.
iv). For the stores issued out side the scope of the contract, the amount is
debited in the ledger.
v). Periodical review and reconciliation of the contractor ledger with work
register is being done.
official.
iii). The detail of work for which the labour is engaged is recorded correctly.
iv). Labour pay sheet prepared based on muster is correct and the No. of days
wages drawn, after considering the Absent days etc.
v). The attendance is test checked at least once in a month by Executive
Official.
8. STOCK VERIFICATION:
i). Stock sheets received from the Accounts Department have been attended
to promptly and remarks sent.
ii). Excess/Shortfall has been adjusted correctly in the ledger as per the S.V.
Sheets, and remarks sent to Accounts.
__________________________________________________________________________________________
ii). Details for manned/unmanned L.Cs, Engg. and Operating L.Cs etc. are
indicated correctly.
iii). The number of staff engaged for maintenance of the L.Cs is mentioned.
17. SIDINGS:
i). The No. of sidings in the jurisdiction of SE/P.Way and connected records
has to be checked.
ii). Whether the sidings are periodically inspected by the SE (P.Ways) and the
details intimated to Accounts Office for raising the 'Debit' against the
siding owners. (inspection charges)
iii). The inspecting official has to check whether any extra expenditure
incurred during maintenance of siding and if so the cost of the same
advised to Accounts Office for preferring the claim from the siding
authorities.
iv). The inspecting official has to check whether Railway Staff working in the
siding has availed the rent free accommodation provided by the siding
owner. In such case, it has to be ensured that they are not drawing HRA
from Railways.
3. WORK ORDERS:
i). It should be seen that work orders are issued correctly and continuity
number is maintained.
ii). There should not be abnormal delay in completing the job.
iii). In case of completed work orders the charges have been brought to
account correctly.
iv). The list of work orders issued during the month has been sent to accounts
promptly and in which no work orders should be out of series, and the
allocation furnished is correct as per Accounting classification.
__________________________________________________________________________________________
1. LICENCE FEE FROM VENDORS, BOOK STALL KEEPERS, PLAT FORM STALL
CONTRACTORS, CYCLE/SCOOTER STANDS ETC : -
i). It should be seen that the licence fee is correctly levied and necessary
contracts have been entered into as per extant rules.
ii). The licence fee due has been correctly realised and remitted to Railways
account.
iii). If the license fee/royalty is to be recovered based on Annual sales, it
should be seen that proper machinery exists to verify the Annual Sales,
and the amount of license fee is correctly recovered.
iv). Conservancy/Cess charges to be levied for all Platform Stall Contractors.
2. HANDLING CONTRACTS:
i). It should be seen that the handling of parcels, goods etc., at important
stations based on the result of lowest tender and proper agreements have
been executed.
ii). Handling Bills sent to Accounts Office have been prepared correctly and
relevant records available with the contract agencies.
3. REFUNDS/CONCESSIONS:
It should be seen that the refunds arranged are admissible as per rules.
i). Proper Accounts has been maintained for each of the item received and
sold.
ii). Un-sold copies if any are promptly disposed/return to the required
stations.
9. SECURITY BRANCH :
The following items should seen during inspection of Security
Branch.
i) The policy and procedure adopted for recruitment of RPF personnel.
ii) Deployment of RPF personnel to bandobust duties and recovery of charges
from the concerned Ministries/Departments. It should be seen that
charges are correctly worked out and included in the claim.
iii) Log Book of Vehicles, Uniforms Registers, imprest account, etc.
iv) Register of Theft detected and reported to the Security Department by
other Departments and action taken thereon.
v) Register of Arms and Ammunition reviewed to ensure that receipt is
correctly posted.
vi) Register of uniform should be checked. The receipt and issues are
correctly accounted for and issues are properly acknowledged.
vii) Status of the apprehended cases dealt by RPG and GRP and the position
of enquiries.
2. RECEIPT NOTES:
The quantity received as per firm's invoice and quantity accepted as per
Day Book of Receipts/ledger should be compared to ensure that there is
no discrepancy. The stores received are inspected before delivery as per
the inspection clause wherever applicable.
3. REGISTER OF SAMPLES:
The register should be reviewed to find out whether proper accounts are
maintained for receipts of samples, their return to the firms or taking
them to stock by credit to Stock Adjustment Account. The disposal of the
non-returnable samples should be properly exhibited in the register. All
disposals are covered by proper sanction of the competent authority.
4. REJECTIONS REGISTER:
The register should be reviewed to see that the rejected stores if any are
properly disposed off and the firm advised for replacement. All such
rejections should have proper sanctions and the Accounts Office and COS
advised for suitable action.
6. REGISTER OF REQUISITIONS:
The requisitions received for procurement of stores is vetted by Accounts
Office and requirement are assessed correctly based on the past
consumption. The long outstanding requisitions should be cancelled in
consultation with executive concerned.
8. SURPLUS STORES:
It should be seen that prompt action has been initiated to form a survey
committee for disposal of surplus and non-moving stores.
9. AUCTION SALES:
Stores already declared as surplus should be disposed quickly through
auction sales. It should be ensured that accounts representative
associated in the auction sales.
10. Apart from the above, the following aspects should also been
checked by the inspection team especially in Depots,
a). Material in Depots
b). Bin-cards (Physical balance with Bin-card balance)
c). Weighment Register
d). Inward/out-ward wagon register
e). Challan Book
f). Cash remittance Notes in case of auction sales
g). Empties accounts
h). Pending stock sheets
1. In case of supply Electrical energy for Traction purposes, the contract demand
and actual consumption should be checked. If the consumption is very
low than the contract demand or higher than the contract demand
electrical department should be advised for proper review and to revise the
contract.
2. Meter Reading;
i). It should be seen that Meter reading has been done from all the residential
quarters regularly at the prescribed intervals.
ii). The entries are not been made in pencil. In case, if the Railway Quarter is
locked, necessary entry made as "house locked" in the Register.
iii). Bills have been prepared in time and sent to the Personnel Branch and
Accounts Office for recovery without delay.
iv). Meter reading in respect of Non-Railway bodies viz. Plat Form Stall,
G.R.P., R.M.S offices etc. should be taken every month and bills raised at
the appropriate rates. Whether bills are issued every Month should also be
checked.
v). It should be ensured that the electrical energy charges for outsiders are
billed at commercial tariff rate.
2. STOCK OF MEDICINES;
i). It should be seen that, the stock book of drugs is maintained up to date.
The receipt and issues agrees with the receipt and issue vouchers. Date of
expiry of Medicines are clearly indicated in the Register separately and no
drugs are kept in stock after the date of expiry.
ii). Action has been taken to dispose off the time expired medicine.
4. OCCUPANCY REGISTER;
i). The number of beds available and the occupancy position of the inpatients
of the health unit should be checked to ensure that the facilities provided
are properly utilised.
ii). Free treatment is given only to the eligible persons.
iii). In case of admission of Non-Railway patients for treatment, proper
sanction has been obtained and the prescribed charges collected in
advance.
5. DIET CHARGES:
i). In case of in-patients admitted in the Railway Hospitals who have availed
diet, (other than those who are eligible for free diet) necessary diet charges
at prescribed rates have been correctly worked out and sent to the
Personnel Department and Associated Accounts for recovery.
ii). If the diet is provided to the Non-Railway persons and the retired Railway
employees, the required charges are collected in advance and the accounts
are settled before the patient is discharged.
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6. WASHING OF LINEN:
It should be seen that proper records are maintained for the number
clothes handed over to the Dhabi’s for wash, date of issue and date of
return. Necessary agreements have been entered into and the charges
paid are correct and reasonable.
8. DIETICIAN ACCOUNT:
i). The imprest cash sanctioned and available with the dietician should be
checked and cash balance verified and certified.
ii). The nature of transactions met from imprest should be checked to ensure
that the items purchased, viz., vegetable, provisions etc. are at reasonable
rate and proper records (ledgers) are maintained.
iii). It should be seen that the items issued to the cook are according to the
scales and the number of meals, break-fast prepared daily are as per the
requirements certified by the Matron/Doctor as the case may be.
iv). Arrangements (Agreement) exist for supply of Bread, Milk, Meat etc.
should be verified and the requirements/indents placed are not in excess.
The charges paid are reasonable.
v). The Attendance Register and staff sanctioned for preparation and supply
of diet should be verified to ensure that there no excess staff.
vi). The stock available in the storeroom should be test checked and compared
with the ledger balance to ensure that there are no discrepancies.
vii). Tools and Plant Register should be verified and unused/empties are
properly disposed off.
A) RAILWAY SCHOOLS: -
The Head Quarters as well as Divisional Accounts Office should undertake
as part of their inspection programme, the inspection of Railway Degree
College (Hqrs. only) Junior colleges and schools. The following items
should be seen especially during inspection of accounts of the Railway
Schools in addition to the items common to all the offices. Similar checks
should also be exercised in respect of Non-Railway schools if they are in
receipt of Grants-in-aid from the Railway Administration.
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1. CASH BOOK:
The maintenance of Cash Book, Receipts and Payments should be
checked. The Cash Book should be closed daily and attested by the
Principal or Head Master i.e. Head of the Institution. The Cash Book
should have been reconciled with Bank Pass Book and there should not be
any variation.
3. SCHOLAR SHIP:
Scholar ships received from State Governments, for SC/ST, BC students
should be verified to ensure that they are properly accounted and
distributed to all the eligible students.
4. SPECIAL FEE:
The special fee collected from the students are authorised to retain by the
college/schools and the expenditure should be spent in accordance with
the instructions issued by the DEO (District Educational Authorities) or by
the University in the case of Railway Colleges. The amounts spent for
various activities viz., Sports, Lab, Parents-Teachers Association etc.
should be checked to ensure that separate accounts are maintained, and
the expenditure agree with the vouchers for each transaction.
5. GRANTS-IN-AID:
In the case of Railway Colleges, it should be seen that the 'UGC' Grant
received has been properly utilised for the specific activity for which it was
granted. The records exclusively maintained for this purpose should be
checked.
6. MISC. CASH :
As the Railway schools and colleges are maintained by the Railway
Administration, the schools premises should not be utilised for any other
purposes unless it is authorised. Licence fee collected if any, for hiring
the premises should be remitted to Railways. Such instances if any
should be checked.
7. UTILISATION OF FUNDS:
Apart from special fee collected from the students, Educational
institutions are sanctioned funds from Railway Budget, funds from
Women's Organization etc. The inspecting official should check the
utilization of such funds, and the accounts.
8. The performance of the school/college with reference to the students
strength and pass percentage in different examinations conducted during
the academic year should be checked in order to ensure that the
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10. Tools and Plant Registers should be reviewed to ensure that all items are
accounted for and periodical stock-verification carried out.
1. TRAINING PROGRAMME:
i). Training facilities and courses conducted during the year should be
reviewed to see that the training facilities provided by the Railway
Administration have been properly utilised.
ii). The number of courses conducted and the attendance of staff to
various courses should be checked. If the staff attended to each
course is less, the matter should be reported to the Head of the
Department and Personnel Branch.
2. TEACHING ALLOWANCE:
The number of instructors sanctioned and actual number of instructors
available should be checked. Teaching allowance to the instructors is
admissible only to those Training Centres as specified by Railway Board.
It should be seen that Teaching allowance is paid only to those instructors
who have been screened by the CPO and paid only to those who were on
deputation for a period not exceeding five years.
3. CATERING FACILITIES:
The facilities provided by the Railway administration to the trainees for
messing arrangements should be checked.
5. LIBRARY BOOKS;
It should be seen that:
i). Whether Register is maintained for receipts of all Books with complete
details.
ii). Issues of Books to the Trainees should have proper acknowledgements.
iii). In the event of non-return of books/loss of books the cost of the books
should be recovered from the trainees concerned.
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directed that there may not be any outstanding reports of over 3 years old. By
ensuring that even at the initial stages Audit objections are dealt with promptly
completely and at adequate level, the need for Audit Officer taking up the same
subject in the Principal Officer's Meeting and at Railway board's level could be
reduced. In order to ensure their quick disposal, a proper record should be
maintained in the Accounts Office. The Register, wherein should be entered all
the Audit Notes, Inspection Reports and Special letters with details of action
taken, should be periodically reviewed to see whether final reply has been issued
in individual cases. If the action is pending with the Executive Officer, the
Officer concerned should be contacted or addressed to furnish immediate reply.
If the action is pending with the Accounts Office, the reports should be put up to
the Accounts Officer with remarks for delay in the issue of reply. If no finality is
reached even after correspondence, the Accounts Officer should arrange for a
tri-partite meeting between Accounts, Audit and the Executive Officer concerned
after fixing the date in consultation with the Executive Officer concerned and
Audit Officer. The Audit Officer's acceptance of the remarks offered during the
discussion should be recorded in the minutes of the meeting and where further
clarifications are called for, these should be obtained from the Executives and
furnished to the Audit Officer.
Executive Officer should also maintain a register showing the action taken on
each audit objection. This register should be reviewed by the Executive Officer
also to ensure that effective actions have been taken for the disposal of all audit
objections. The Accounts Inspection staff should specifically examine the
effectiveness of the action taken and deficiencies noticed should be suitably
taken up.
DRAFT PARAS:
All the important cases coming to the notice of Audit which Audit considers to be
fit case for incorporation in the C & AG's Report for Presentation to Parliament
will be brought to the notice of Railway administration in the form of Draft Paras.
A procedure has been evolved by the Railway Board according to which before
any item is taken as Draft Para, the Principal Director of Audit would generally
address, D.O. letters to the Heads of Departments/FA & CAO forwarding a
statement pointing out the irregularities noticed and asking for verification of
facts and figures. The board for replying to these references has laid down a time
limit of four weeks. In case, where the verification of the facts and figures would
involve reference to a number of divisions and other authorities and would
require more time for verification, the PDA should be addressed to extend the
time limit suitably. FA & CAO has to co-ordinate with PHODs concerned as well
as Railway Board for speedy disposal of Draft paras.
This procedure would enable the Heads of Departments/FA & CAO to devote
adequate attention to the points raised by the Principal Director of Audit and
reduce in a way the number of formal Draft Paras to be issued. It is therefore,
important that adequate attention should be paid to such references.
Draft Paras are generally on the outcome of earlier audit notes or correspondence
from Audit. To deal with these draft paras, Railway Board have laid down
procedure. According to which Principal Director Audit will prepare draft paras
and addressed to General Manager, sending copies thereof to the Railway Board
(EDA) and the DAI (Railways). Copies of the Draft Paras will also be endorsed to
the FA & CAO and concerned PHODs. Railway Administration should give their
final reply after consultation with Board within a period of 8 weeks. The reply
should be sent to the Board within 5 weeks from the date of receipt of Audit
Paragraphs so as to allow time for further enquiry and correspondence within the
overall period of 8 weeks within which a final reply has to be sent to the Principal
Director of Audit.
Keeping the Boards directives in view, these draft paragraphs should be dealt
with promptly and comprehensively at the highest level possible. As the General
Manager is required to reply to the Draft paras, it is necessary for the PHODs
concerned to personally examine every detail concerning draft paras so that
replies may be well informed, complete and effective particularly in regard to
facts which might have influenced the authorities concerned at the decision
making stage. At the Divisional level, the Divisional Railway Manager should
nominate a JAG to co-ordinate the collection of information at the divisional
level. It will be the responsibility of the Divisional Officer primarily concerned
with the Para to verify the facts and figures furnished therein. The Senior
Divisional Finance Manager/DFM should also give highest priority in regard to
verification of factual information pertaining to Draft paragraphs.
ii). While pointing out the inaccuracy of the figures, the reasons as to why the
figures are considered incorrect and what in the opinion of the Administration
should be the correct figures, should be clearly furnished. As to the facts also, a
similar procedure should be followed, furnishing the orders, instructions, etc., if
any issued on the subject.
iii). Procedural lapse pointed out should be verified and, if approved, the correct
procedure introduced. The responsibility for the lapses pointed out should be
fixed and action taken to prevent recurrence indicated. Progress made regarding
disciplinary action, if any taken should be indicated. The circumstances, in
which deviations/lapses were allowed to occur, should be specially examined.
iv). Where recoveries or over-payments are the subject matter for comment, action to
recover the amount and the recoveries made so far should be furnished.
v). It is also necessary to examine, where applicable, the financial implications, if
the Audit contention is conceded. Where more than one alternative is possible,
the relative economics should be gone into carefully.
vi). Where necessary, the points should be discussed with the Local Audit Officer,
along with the Accounts Officer.
vii). At every stage, the associated Finance/Accounts Officer should be consulted and
the Draft Paras, scrutinised conjointly, the comments, etc., duly vetted by the
Associated Accounts Officer with reference to all available records.
viii). In order to bring down the outstanding Draft Paras and furnish satisfactory
remarks to Principal Director of Audit, frequent review meetings with the
concerned HODs should be arranged.
THE FOLLOWING TIMETABLE SHOULD BE OBSERVED FOR DISPOSAL OF
AUDIT PARAS.
i). Despatch of the copies of paras by the FA & CAO to all HODs etc. 2days on
receipt in Accounts Office.
ii). Verification of facts and figures by the Executive Officer primarily concerned with
Para and submission of remarks to FA & CAO = 3 weeks.
iii). Associate Accounts vetting and scrutinize the remarks of Executive = 1 week.
iv). Scrutiny and to obtain GM's approval = 1 week.
v). Finalisation of the reply and to obtain Railway Board's approval and forwarding
to Railway Administration remarks to Principal Director of Audit = 3 weeks.
vi). Discussion with PDA including correspondence, if any should be completed
within the over all period of 8 weeks.
As the overall limit of 8 weeks cannot, at any rate, be exceeded, it is necessary
that the queries from Railway Board should be attended to on 'TOP PRIORITY'
basis.
Part II of the Inspection Report should be made out in duplicate. One copy
should be retained as office copy and other copy sent direct to the
officer-in-charge of the office inspected with the request that the irregularities
pointed therein may be regularised and the recurrence of such irregularities
guarded against. Any items of objection, which has a bearing on the work of the
Accounts office, should be noted down and pursued with the sections concerned.
Procedure for Test-Check:
The Test check should, apart from verification and thorough examination of facts
and figures embodied in various documents brought under test check, be
directed to an intelligent scrutiny to find out whether the clerk(s) 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. Test check should
particularly be conducted at least once in a month by SO and all officers. The test
checks should not be of routine nature rather they should focus on system
improvement, procedural lacuna and lapses. The underlying idea should be
efficient disposal without any violation of rules and procedures. The checks
should also reflect the updated skills of the officer.
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The test check register should be opened separately by each official; the test
check is required to be made in accordance with these orders. The entries made
in the register should contain adequate particulars so as to facilitate the
identification of the entry/voucher subjected to test check and entry/voucher
should be endorsed “Test checked” under the dated initial of the official
conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the
appropriate column of the test check register. If the discrepancy calls for a
lengthy note, the same should be given as a separate note for further disposal
being done on the connected file(s) and a cross reference to this note should be
recorded in the relevant column of the Test Check Register.
The observations as a result of the test check should be clearly indicative of the
appraisal by the checking authority of the quality of performance of the clerks
whose work came up for test check.
Test- Check of registers:
Another important item of test check is the inspection of different registers by the
Gazetted Officers. The intervals at which different registers maintained in
Accounts Offices should be put up for inspection by Officers.
5.3)Periodicity of submission of Test- Check of register to Officers:
Every test checks register should be provided with an inspection sheet below the
front page indicating the month of test check, date on which put up and the date
reviewed by the Officer concerned. The test check registers of Section Officers and
Senior Section Officers should be put up to the Branch Officer on the 10th of each
month indicating the test check done on the work of clerk in the preceding month
for review and orders, where necessary, by the Branch Officers.
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ANNEXURE - 'A'
(I) Engineering Department
Sr.DEN(N)/BPL ii. DEN(S)/BPL iii) DEN(C)/BPL iv) XEN(MD)/BPL
a) AEN/Guna a) AEN/HD a) AEN(M)/BPL a) AIE
b) AEN/SFY b) AEN/ET b) AEN/Bina
c) CIOW/Guna c) CIOW/ET c) IOW(M)/HBJ
d) CIOW/SFY d)CIOW/HD d) CIOW(M)/BPL
e) PWI/Guna e) CPWI/Y/ET e) CIOW/Bina
f) PWI/SFY f) CPWI/M/ET f) CPWI/N/BPL
g) CPWI/HD g) CPWI(S)/BPL
h) PWI/Bina
VIII Commercial Department IX Personnel Department X Medical Department XI Pass/PTOs accounts, Dead Stock,
Sr.DCM/BPL Sr.DPO/GA/BPL Stationery, Imprest etc. of:-
a) DCM/BPL DPO/BPL I) CMS/BPL/NSZ
b) ACM/Catg/BPL APO/BPL a) DMO/HBJ a) Sr.DFM/BPL
c) ACM/Coaching/BPL PRO b) CHI/NSZ b) DC/BPL
d) CCI/HD XII Stores Department c) CHI/BPL/Station c) Asstt.DC/ET
e) CCI/ET
f) CCI/BPL DCOS/EA to DRM/BPL II) CMS/NY/ET
g) CCI/BIN ACOS(ELS)/ET a) DMO/Station/ET
h)CCI/Guna ACOS/D)/ET b) CHI/NY/ET
i) Base Kitchen/ET
III) CMS/Bina
XIII Schools XIV Pass/PTO Accounts a) CHI/Bina
a) Railway Primary School(H)BPL b) DMO/Guna
b) Railway H.S.School (NY)/ET a) SO/GRP/ET
c) Rly. Primary School 12 block/ET b) SO/GRPBPL XV RRB/BPL
d) Railway Primary School(N) Bina c)SO/GRP/BIN XVI RCT/BPL
e) Railway Primary School(Eng) Bina
Annexure -B
Annual Accounts Inspection Program for the year of 2009-2010 for the Bhopal/Division
Inspection
Sr. Name of Unit Period of Inspection done to 08-09 proposed by Man Days Days Remarks
_____________________________________________________________________________________________________________________
_____________________________________________________________________________________________________________________
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5070
E-mail : isabpl@rediffmail.com
1 Abbreviations 01
2 Introduction 02
4 Scope of work 01
5 Sectional Procedure 21
6 Calendar of Events 01
10 Organization chart 01
11 Measurable Parameter 01
12 Monthly Report 01
List of Records 01
13
15 Changes to Manual 01
Sr.DFM’s Office West Central Railway Bhopal Process Manual
ABBREVIATIONS
SR.
No. Term Expansion
1. ASV Accounts Stock Verifier
2. CAP Capital Account
3. CC Completion Certificate
4. CR Completion Report
5. DFM Divisional Finance Manager
6. DS Dead Stock
7. HYAR Half Yearly Arrears Report
8. ISA Inspector of Stores Accounts
9. MAS Material At Site Account
10. MPR Monthly Progress Report
11. NR Narrative Report
12. REV Revenue
13. Sr. ISA Senior Inspector of Stores Account
14. SR.DFM Senior Divisional Finance Manager
15. SV CELL Stock Verification Cell
16. SV SHEET Stock Verification Sheet
ORGANIZATIONAL CHART
SR DFM
DFM/ADFM
MEASURABLE PARAMETERS
3 Half Yearly Arrears reports 5th of the July & 5th of Jan. pertaining to the
Half year ending 30th June & 31st Dec
____________________________________________________________________________
SR.ISA(CO.)/BPL SR.DFM/BPL
(Name & Seal) (Name & Seal)
LIST OF RECORDS
Section: ____________________
STOCK VERIFICATION CELL
Record No.
S. No. Record Name Format No., if any Records Custodian Retention Period
Program Registers AC/BPL/ISA/PROGRM/01 S 3206 Sr.ISA CO-ORD 15 year
1
3 Stock verification sheet AC/BPL/ISA/ SV SHEET/03 AU68B & Sr.ISA/ ASV’s 15 Years
AC61FS1260
4 Completion Reports AC/BPL/ISA/CR/04 S 3251 ASV 15 Years
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required.
Further, a circular may be issued to all concern asking them to withdraw any record from destruction if required by them
for any purpose.
Preparation of SV Sheets /
Narrative Reports and conveying Remarks from Executives
to the Executives of the
concerned Units
END
_________________________________________________________________________________
Amendment New
Date Section Particulars of Amendment
No. Rev No.
INTRODUCTION:
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_____________________________________________________________________________________
SCOPE OF WORK
1. PREPARATION OF:-
3. MISC.WORK:
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SECTIONAL PROCEDURE:
1.) Objective of Stock Verification
The object of the stock verification by the Accounts department is to
ensure that the said material accord with the description and specification and the
balances appearing in the books and excess or deficiency, if any, noticed on such
verification are properly investigated and accounted for. It is to ensure that book
balance and ground balance tallies and they are properly maintained. During the
verification of any unit, and stock verifier has to ensure that
• Every item is verified after proper counting, weighment, and measurement in
presence of responsible representative, subordinate or ward keeper or stock
holder himself.
• No items and tally books are left without verification.
• No unaccounted stocks are lying at Depot, ward and office of the subordinates.
In case unaccounted stock is found, reason has been recorded by the stock
holder.
• Weighing machine used for weighment, is being checked before verification.
• Proper arrangement exists for the safe custody of materials.
• Suitable measures exist against loss due to pilferage, fire and deterioration.
• The godown floors are cemented and, in cases where such floorings do not exist,
the stacking is not done on the ground but on platforms made of unserviceable
rails and sleepers.
• Is the stacking of heavy materials done in racks and lines?
• Are tools and petty items of consumable stores kept in lock and key.
• Materials of every day use such as soap, matches, towels, dusters etc. are kept
under lock and key.
• A proper locking arrangement exists for the Depot.
• Fire extinguishers and other fire protection arrangements are handy in the
depots.
• Inflammable stores such as petrol and oil lubricants (POL)are not kept in close
proximity to consumable items such as waste cotton, sleepers, wooden fittings
etc.
• Whether material is being issued strictly on “First in First out basis” or not.
2.) PROCEDURE FOR VERIFICATION
While verification of store following steps are to be followed:
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i. Ensure that items for which verification is to be done, is presented in full quantity
under certification by the custodian with nothing left to be produced.
ii. Complete verification of ground balance and get it certified by witnessing official
before analysis of book balances is undertaken.
iii. Ensure that the labour staff allotted for verification is sufficient and that the scale,
crane and other facilities are available for verification, wherever necessary.
iv. Check up the scale to ensure that it is in proper working condition.
v. Ensure that stores are kept under proper bins and racks with duly painted P.L. Nos.
on them to facilitate easy identification of stores in stock.
vi. Have a complete survey of the ward to ensure that the stores taken out of the
bins/racks and disturbed stacks are put back in their proper places.
vii. Ensure that a stores representative is available to witness the stock verification.
viii. Obtain all bin cards/tally cards of the period to be verified from the ward on the date
of verification.
ix. Ensure that all the receipt and issues postings are upto date on the date of
verification.
x. Ensure that as regards the computerized items, the receipt and issue vouchers
relating to the date of verification are not posted on the bin cards till the verification
results are posted. It should also be seen that the bin card balance is tallying with
Transaction Register (TR) of the previous month.
2.1) BASIS OF VERIFICATION:
The verification of stores either held in a stores Depot or with executive
subordinate office should invariably be conducted with reference to the annual
programme approved by the FA&CAO. The verification of units not contemplated in
the annual programme and also special verification of stores with the custodian at
the request of the controlling officer may also be carried out with the prior
approval of the FA&CAO provided sufficient man-days are available to accommodate
such special checks and the regular annual programme is not affected.
3.) Duties of the Inspectors of Stores Accounts (S-3205 to 3208)
Ordinarily the duties of ISAs on verification work are of supervisory in nature
over the functioning of ASV. However in special circumstances, stock verification
may also be entrusted to them to bring qualitative improvements. Apart from this
ISAs should undertake the following activities:
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(f) The bids are not accepted abnormally lower than last auction
rates, if such occurrence is noticed the matter should be brought
to the notice of accounts officer who will further check from list of
reserve price supplied by depot officer after auction.
After the auction sale is over ISA is required to do the following
work:
a) Check bid sheets, bid auction catalogue and special
announcements.
b) Check of proper deposition of EMD with Railway Account .
c) Check of SA-6 forms.
d) Preparation of auction sale report showing the details of
auction held.
VII ACCOUNTAL OF SALE ISSUE NOTES BY ISA
The main reasons for lying heavy credit balances in sale suspense due to
non accountal of sale issue notes. For minimizing of such balances, ISA
should have a manuscript register with them showing the details of sold
lots delivered. In this register a column should be made showing the date
of continuity no. of sale issue note which will help the administration in
minimizing credit balances.
VIII SHOP FLOOR INVENTORY
In the major workshops and sheds the aspect of shop floor inventory is of
very important nature. Shop floor inventory highlights the following facts
a) Over stocking of stock and non stock items on shop floor
thus blocking the railway revenue on unproductive
investments.
b) Excess drawal of materials than MUF fixed up.
c) Trend of consumption in relation with drawal and out put.
d) Disposal of scrap or released items.
e) Wrong drawal of materials.
In addition ISA is supposed to carry out check on idling machines make
and buy comparison in case of shop manufactured items including revision of
rates , which will help the administration in field of better managerial control on
inventories.
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__________________________________________________________________________________
Each item of scrap sent to the nominated stores depot will be supported with
relevant DS-8 Note showing PL NO., Name of the depot , Date, description and
quantity of material together with the remarks of condemnation recorded on DS-8
note and one copy is returned to sender for his records. In stores depot each DS-8
note is accounted for by giving continuity number.
ISA’s during their visit to stores depot. should check the proper accountal of
DS-8 Note. The ferrous scraps received in depots are verified by ISA/ASV and
therefore it has been exempted from stock verification. Hence there should not be
any item left unaccounted. So far as P. Way scrap is concerned, during the course of
lot inspection to be close by ISA, it should be ensured that proper DS-8 Notes exists.
4.2) Disposal of Scrap
Each kind of stores duly surveyed by survey committees(other than those
items exempted from survey) and sanctioned by competent authority including
condemned rolling stock where BUOs have been received are put up for auction sale.
After auction sale SA6 is prepared by stores depot with the help of particulars
mentioned by auctioneer in Bid sheet. The purchaser will deposit Earnest Money to
the auctioneer immediately after the acceptance of his Bid and turns up to
auctioneer by depositing balance amount and VAT. The auctioneer issues D.O. and
production of DO to auctioning officer a letter for delivery is issued. The delivery is
given by stores holder in the presence of ASV and a representative of RPF. Sale issue
notes are prepared except in case of rolling stock and heavy machineries where
accountal is with depot officer concerned and thus disposal of scrap is done.
5) CONTROL AND SUPERVISION
The ISAs and ASVs attached to units are administratively controlled and
supervised by; the concerned SR.DFM. However, they are under professional control
of FA&CAO / Stores.
5.1) Main steps of Verification
ii) Voucher collection.
iii) Physical verification.
iv) Voucher check in respect of receipts and issues and checking of balancing
errors.
v) Preparation of stock verification sheets duly comparing the inventory
summary (ground balance) with the verified ledger balances.
vi) Narrative report on procedural irregularities.
__________________________________________________________________________________
__________________________________________________________________________________
in turn will verify the physical balances as compared with the ledgers. The routine
physical verification of the stock comprises of:
(I) Imprest / surplus material in the custody of subordinate on line.
(II) Material at site of work.
(III) Fuel, coal, HSD oil with loco (Optg and Mech Department)
(IV) Engg. Plants reserve.
(V) Dead stock.
(VI) Tools and plants.
(VII) K-Oil at stations.
(VIII) Voucher check. (Receipt and issue)
In the office of SR. DFM the details of SV sheets / Narrative Reports are entered in
register no 3261/S wherein full details such as year, stockholder, SV sheet number,
Narrative Report number, date, deficiencies, etc. and their day-to-day progress is
watched by SR ISA (co-ordination).The remarks/replies of SV sheets / Narrative
Reports received from executives will be scrutinize by ISA and will be put up to SR
DFM for closure, if acceptable. Otherwise reminder / rejoinder will be issued for
further clarification.
Outstanding SV sheets / Narrative Reports to end of the month will be
brought out in a statement department wise and year wise, which is the part of the
document submitted to HQ. in the monthly progress report. Similarly the
performances of the ISA’s during the month i.e. lot inspection; test check of ASV’s
special checks, handing over of scrap, etc will be submitted to HQ. Monthly progress
report and monthly performance report is submitted to HQ before 5th of the following
month through SR DFM.
6) ESTIMATING ANNUAL MAN DAYS REQUIREMENT
Man days should be estimated for a year taking into account frequency of
verification indicated in the preceding Para and man-day/hours required per item
depending upon its average balance.
According to the above processor annual stock verification program of the division
along with the number of man days required during the year as well as the currency of
the post i.e. ISA/ASV’s will be submitted with the approval of Sr.DFM.
7) MAIN REASONS FOR DIFFERENCE BETWEEN GROUND AND BOOK BALANCE
Error in posting of receipts and issue vouchers and correct quantity in the
ledger.
a) Calculation/arithmetic errors.
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
i) Increase in the number of items held over the last verification (the
number of items actually increased should be clearly indicated).
ii) Increase in the stock held over the last verification (the quantities
actually
iii) Increased should be clearly specified.
iv) Increase in the number of works over the last verification (the
increase should be clearly specified).
v) Increase in the length of the section held by the stockholder over the
last
vi) Verification. (It should be clearly indicated as to what extent there
would be increase in the verification work).
vii) Any other specific cause/causes due to which verification
programme is Likely to be affected warranting extension.
e) Stock verification of pilferable and consumable items like Kerosene, Paints etc.,
should be taken first before assessment. On visiting a unit for verification, ASV’s
should first assess the quantum of work involved, arrangement of materials,
availability of labour, availability of weighing facilities, etc. and examine whether
the check can be completed within the time allotted and submit justification
for extension of man-days wherever considered necessary, on the lines suggested
above, well in advance of the expiry of the time allotted for the check in question.
f) When Stock Verifier attends the Hqrs. office on the last day of every month for
receiving payment, he should submit the following returns to the ISA concerned
without fail for review :-
I. Completion documents including Stock sheets and Narrative Reports
II. Progress report for the month.
III. Field Book.
IV. T.A. Journal.
V. Special reports
13) TEST CHECK:
During the occasion of their test check of the stock verifier's work ISA should
examine the following aspects and comment upon the same in their report.
a) Attendance of the S.V. and the time of arrival at venue of verification.
b) Whether the books have been closed as required herein.
c) Whether the Field Book has been maintained in the required manner.
__________________________________________________________________________________
d) Whether initials of the custodian have been obtained against the relevant item in the
Field Book in respect of inventory taken up to date preceding the date of ISA's test-
check.
e) The stock of selected items verified by the stock verifier on the date preceding the
date of test check should be re-verified in the presence of the S.V. and custodian and
submit a report in case of disagreement, after updating for subsequent receipts and
issues should be submitted.
f) The ISA may also carry out surprise check of one or two key items on such an
occasion and scrutinize the accounts maintained for the items so selected from the
date of last stock verification to the date of commencement of the surprise
verification and submit the stock sheet with special report, if any.
14 )EXPEDITIOUS FINALISATION OF STOCK SHEET AND RECOVERY LOSSES
A JPO has been issued on WCR on the subject which covers all important aspect for
disposal of stock sheets. The JPO is reproduced as under:
• As per board’s order ,stock sheets should invariably be settled within a period
of six months.
• Delay in finalization of stock sheets results in attendant problems, viz- non
availability of records, missing stock sheets, retirement of staff prima facie
responsible etc.
14.1 PROCEDURE
14.1.1 Details on Stock Sheets While issuing a stock sheet for any stockholder, the
stockholder’s name, designation, and date of superannuation shall be
prominently mentioned on top of the stock sheet.
14.1.2 Action by Stockholder The stockholder shall scrutinize the stock sheet
immediately on receipt and submit his remarks explaining the
shortage/excess, etc to his controlling officer within a period of 45 days.
14.1.3 Action by Controlling OfficerThe controlling officer would scrutinize the
remarks submitted by stockholder and forward the same to his branch
officer in divisions and depot officer in sheds and workshops , as the case
may be , within 20 days of receipt.
14.1.4 The branch officer/ depot officer will submit it within next 15 days to the
concerned accounts officer, after due scrutiny, duly explaining the
shortage/excess, etc.
14.1.5 However, if remarks furnished by the stockholder explaining the shortage /
excess are not found satisfactory by the controlling officer, he will himself
__________________________________________________________________________________
investigate the matter or through his nominated person and furnish the
remarks through his branch officer or the officer in the workshop /shed
/construction unit to the account officer concerned within a period of 80
days from the issue of stock sheet indicating the responsibility fixed for
shortage/excess.
14.1.6 In case the stockholder is under orders of transfer, care shall be taken to
obtain his remarks for any outstanding stock sheet before relieving him from
the post. Proper handing over and taking over of stores between the relieved
and the relieving stockholder shall be ensured and stock sheets outstanding
shall be specifically mentioned in the handing over/taking over.
14.1.7 Controlling officer shall bring the JPO to the notice of the stockholder at the
time of taking over of the charges.
14.1.8 Action in the event of unsatisfactory explanation by the Stockholder In
case of shortage pointed out in the stock sheet which could not be explained
satisfactorily within specified time, the amount shall be recovered from the
stockholder/staff held responsible by the controlling officer after giving him ‘
show cause’ notice and considering his representation. The employee shall be
expected to give his reply within a period of 15 days from the issue of notice.
The reply, if received in time, shall be expected to give his reply within a
period of 15 days from the issue of notice. The reply , if received in time ,
shall be considered within a overall period of 30 days from the issue of the
said ‘ show cause’ notice. If , no reply is , received from the employee within
15 days of time of ‘ show cause’ notice or the reply submitted is not
satisfactory than the recovery of amount shall be initiated with the
permission of respective branch officer in the division and concerned
JAG/SAG officer in other units, the decision to recover the amount will be
communicated to the employee by the controlling officer and recovery started.
14.1.9 In Case of unexplained excess, suitable disciplinary action will be initiated.
14.1.10 Action by Accounts Officer The accounts officer shall ensure complete
scrutiny of the reply so as to be able to either issue ‘ closure advice’ or seek
supplementary clarifications within a period of 10 days.
14.1.11 While seeking supplementary clarifications, the accounts officer shall make
endeavour to raise all points of doubt, on the basis of the available
information, at the first instance. He shall take care to remove possibility of
unnecessary correspondence.
__________________________________________________________________________________
of the stock sheets and recovery of the amount of unexplained shortages from
the settlement dues to the employee.
14.1.24 In case of voluntary retirement /death/ medical unfitness,etc, it shall be
responsibility of the controlling officer to advise the personnel and accounts
officers concerned for making recovery from the settlement dues , the final
settlement shall not be made without ‘ no due certificate’ from all three above.
15 THEFT AND CLAIMS CASES
15.1 Action expected from the Stockholder in the case of
theft/misappropriation/fraud
15.1.1 Those cases in which stock sheets were issued on account of
theft/misappropriation / fraud, the stockholder should immediately, after due
verification, make out a written report ( FIR) giving facts of incidents , place,
date , time of occurrence, quantity and value of railway property stolen
/misappropriated , names and suspected persons, if known and lodge an FIR
with the concerned GRP/CITY/LOCAL police station with the help of post in
charge/RPF without any delay. One copy of the written report should be given
to post Incharge/ RPF having jurisdiction.
Post Incharge /RPF will act as bridge between Railway Authority
concerned and GRP /CITY police and will assist in getting the case (FIR)
registered under specific section of LAW by GRP/CITY police. A copy of the
FIR and case reference will be given by the complainant to post incharge/ RPF
for record and reference into the case, so that liaison may be maintained by
RPF with the concerned GRP/LOCAL POLICE. Post incharge will co-ordinate
with the city police station and will assist the Railway Authority concerned in
getting a copy of the FIR with case reference etc. The progress of the case will
be collected by the complaint with the assistance from RPF.
15.1.2 The stockholder will submit a copy of the FIR, along with case reference etc, to
his controlling officer. Post Incharge / RPF will also submit his report to his
Controlling Officer and co-ordinate with the GRP Post / Local Police to obtain
progress report etc.
15.1.3 Where a specific case has been lodged under IPC sections / other acts the
stockholder controlling officer will ensure the attendance of departmental
witness for early finalization from time to time with Post Incharge/ RPF to
know about the progress of the case.
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15.1.4 The controlling officer of the stockholder will liaise from time to time with SR
DSC/RPF having jurisdiction for early finalization of police case in the court of
law.
15.2 Action expected from the Stockholder in the case of claims lodged with
the Commercial Department
15.2.1 In case of stock sheets where claim has been lodged with CCM/CCO a copy of
the claim case should be marked to the accounts office stock verification cell.
15.2.2 The controlling officer shall pursue the finalization of the case with claims
department.
15.2.3 The claims department should finalize these cases within a maximum period
of 6 months from date of lodging of claim and advise the controlling officer
about finalization of claim case.
16) TIME SCHEDULE FOR DISPOSAL OF STOCK SHEET
16.1 All officers/ staff dealing with the stock sheets shall ensure expeditious
clearance of the stock sheets within a maximum period of five months and
recovery of losses pointed out in the stock sheet is to be ensured.
16.2 The calendar based on the the above procedure as given in the annexure
should be strictly followed.
17) MONITORING OF STOCK SHEETS
17.1 Status of outstanding stock sheets may be made part of the PCDO to ensure a
close watch on a monthly basis.
17.2 Necessary records shall be maintained for proper documentation. Stock
sheets over three month old should be taken up on the agenda of monthly
meetings at ADRM/ Unit heads level and target should be fixed for their
finalization.
Authority DYFA&CAO/JBP Letter no, HQ/AC/SV/Policy Dtd. 18-12-2008)
__________________________________________________________________________________
Calendar of Events
__________________________________________________________________________________
Comparison of Ground Balance with Book Balance and Certification of Ledger A/CS.
_________________________________________________________________________________________________________________
CLERANCE OF :
2
S.V.SHEET AND NARRATIVE REPORT ALL DEPTT. SR.ISA ASV
MISC.WORK:
2 R.K.GUPTA SR.ISA A2
3 A.K.AGARAWAL SR.ISA A3
4 R.K.RAWAT SR.ISA A4
4 D.K.CHOUBEY ASV B1
5 S.C.VERMA ASV B2
Approved By
(Name & Seal)
ESTABLISHMENT SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5066
E-mail : soestt@rediffmail.com
6 Sectional Procedure 29
11 Measurable Parameter 01
17 List of Records 01
ABBREVIATIONS
__________________________________________________________________________________
__________________________________________________________________________________
Sr DFM
ADFM
SO/SSO SO/SSO
(B1) (B2)
A.A. A.A. A.A. A.A. A.A. A.A. A.A. A.A. A.A. A.A.
(A1) (A2) (A3) (A4) (A5) (A6) (A7) (A8) (A9) (A10)
S. Remarks,
Activity Date Of Receipt Date Of Dispatch Processed
No. Processed not in time if any
In Time
Passing of Regular
2
Paysheet/Payorders
6 Vetting of LPC
To obtain SR of Gazetted
7
Officer(Arrived on transfer)
Forwarding of SR of
8
Gaz.Officer
Measurable Parameter :
__________________________________________________________________________________
CALENDAR OF RETURNS
__________________________________________________________________________________
AU6 Nos.
Alloted
Scale Check
YES
END
AU6 Nos.
Alloted
YES
END
ESTT. SECTION CHPATER 15 REV 00 01.01.09 PAGE 1 OF 1
APPROVED BY__________
SR.DFM'S OFFICE, WEST CENTRAL RAILWAY, BHOPAL Process Manual
Entred in the
Proposal register
Scrutinity of Proposals
END
LIST OF RECORDS
Section: ____________________
ESTABLISHMENT
Record NO. Format No., if
S. No. Record Name Records Custodian Retention Period
any
DP Register AC/BPL/ESTT/DPR/01 A1412 AA 10 years
1
Special pay sheet passing Register AC/BPL/ESTT/ SPL/03 G.30 F/L/&CW AA 10 years
3
AC/BPL/ESTT/ FSC/09
8 FSC posting Register A.A. 5 years
Amendment New
Date Section Particulars of Amendment
No. Rev No.
_______________________________________________________________________________________
These rules also known as Canon Of Financial Propriety are the guiding principals to
be followed while incurring any expenditure from the Public Fund , therefore due
regard must be paid to these golden principals as given below :
(1) The expenditure should not prima facie be more than the occasion demands, and
that every Government servant should exercise the same vigilance in respect of
expenditure incurred from public moneys as a person of ordinary prudence would
exercise in respect of the expenditure of his own money.
(3) Public money should not be utilized for the benefit of a particular person or
section of the community unless—
__________________________________________________________________________________________________
INTRODUCTION :
The main function of Establishment section is to carry out internal checks based on
prescribed rules and regulations. Scrutiny of claim cases, Vetting of Vouchers, concurrence of
Proposals, and passing the claims are the four major categories.There functions are performed with
respect to the establishment Code, Establishment Manuals, Master Circulars issued by Railway
Board and various acts, regulation, laws and by-laws, schedule of powers and sanctions.
It is worth mentioning that Railway is having a separate set of rules and regulations though akin to
the ones issued by Ministry of Personal, Government of India. The Canons of Financial Property and
Fundamental Rules and Subsidiary Rules from the basis of guiding principals for establishment
matters. Efforts are being made in the manual to standardize the working and provide guidelines for
working to the staff involved.
The Accounts Code also provides that the internal check of establishment claims should be
conducted with reference to the Indian Railway Codes, Other authorized rules and regulations and
the extent orders and sanctions as amended from time to time.
-1202 A1
________________________________________________________________________________________________
The above codes and circulars are also available in the Indian Railway website.
In these documents instead of reproducing details from codes and manuals the
relevant Para has been quoted in abbreviated form. For example 1335 A1
means paragraph 1335 of Chapter XIII of the Indian Railway Code for the
Accounts Department Volume-I .
_______________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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• Statement of PF recovery.
• List of workshop debits, stores debits and station debits recoverable through the
pay bills.
• Deduction sheets showing recoveries made through pay bills on account of:-
i. Railway institute fees and subscription.
ii. Amount due to Railway Co-operative credit Banks/societies.
iii. Amount due to staff Benefit Fund towards Loans.
iv. Diet charge & recovery statements.
v. List of premium due on Life Insurance policies realized from the pay of the
insured.
vi. Court attachments.
vii. Income tax schedule.
viii. Statement showing the recoveries of various advances.
ix. Allocation statements.
x. Certified summary of T.A., OT, NDA, and other allowances.
xi. Sanction of competent authority where provisional payment is authorized.
xii. In case an employee is entrusted with custody of cash or stores, a certificate
should be furnished to Accounts office along with the settlement bill that they
have duly returned all Govt. property in his charge, the fact should be
indicated in a note attached to the pay bill. The note should clearly show the
particulars of property not yet handed over to the Railway and action taken to
their value and the action taken to recover the value of the same.
1.2) METHOD OF CHECK:
The internal check of pay and allowances charged through pay bills should be
conducted on the basis of the information given in the Memorandum of differences
(MOD) and the list of absentees, which accompany the bills. If these two statements are
not available the check is to be made on the basis of the information given in the bills
itself. MOD statement should invariably accompany the pay sheet.
NOTE: (In regard to Group D staff, the submission of Memorandum of Differences
may be dispensed with in consultation with the Accounts Officer and the necessary
check should be applied in his local inspections.) Submission of Memorandum of
Differences in the case of Officers Pay Bill is not necessary.
[1205 A1]
1.3) EXTENT OF CHECK
A complete check should be applied on:
i). The details in the MOD or to the corresponding entries in the Pay bill itself.
ii). The entries under the column “Gross” pay and allowances claimed in the bills,
to only those who are affected by the Memorandum of Differences, whether
recorded in the Memorandum of differences or in the bills.
iii). The entries in the other columns of the bills.
iv). The admissibility of increments drawn with the statement of increments.
v). All calculations and totals
[ 1206- 1212 A1]
2.0) Detail procedure for check of various other establishment claims
(2.1) Workman Compensation Claims
Compensation to Railway servants on death or injuries attributable to and
due to Railway service shall be admissible under the Workmen's Compensation Act,
1923. In cases where the Workmen's Compensation Act is not applicable, the
compensation shall be granted under the Railway Services Extra-ordinary Pension
Rules, as amended from time to time.
[W.C.ACT 1923]
(2.1.1)I.O.D.PART (A)
Procedure for IOD cases/Workmen Compensation Claims:
According to W.C.A., 1923 the employee who is injured on duty
or died while performing his duty will be entitled for compensation. In Railways certain
category of employees who have lost their earning capacity partially /permanently or
died while performing their duty, are covered under this Act. The employer i.e. Railway
is liable to arrange payment of compensation to the employee or in case of death to the
legal heir of the deceased employee. The category of employees treated as workman, is
as under: -
i) Temp/Casual labor (who attains MRCL status)/Permanent employee (except
staff attached in offices).
ii) The category of Pay clerk will fall within the definition of workman because
they, in the course of their employment, have to do out door work for
disbursement of salary at different points.
iii) Bridge Inspector.
iv) Drivers (loco running staff), Fireman are treated as workman under section (2)
(1) (n) (i) of WCA.
v) Vendor /waiter attached in catering Department.
Types of I.O.D. Cases:
Types of Injured on duty cases and rates of payable amount are as follows:
A.) Temporarily partial disablement –
A half of monthly payment of the sum, equivalent to 25 % of the monthly
wages of injured workman is payable, for a period of disablement or five
years, which ever is shorter.
ESTT SECTION CHAPTER 6 Page 4 of 29. Rev:00 01.01.09 Approved by_________________
SR.DFM’S OFFICE, WEST CENTRAL RAILWAY, BHOPAL PROCESS MANUAL
of each unit shall contain a summary of the sanctioned strength and the actual strength of
the unit. The actual strength shown in summary should be checked up with the actuals
charged in the bill at the time of passing it. Entries from the summary shall be posted in
the scale check register for the month concerned. The total strength of each category in
the division for the month will be compared with book of sanction available for each
category of staff of every department. Instances of excesses over the sanctioned strength, if
any should be taken up with the executive authorities concerned. Book of sanction should
be reconciled with Personnel Branch every year and certified Book of sanctions should be
maintained to verify the scale check.
-[1407A1]
rates laid down in appropriate rules and submission of the bus tickets should be
ensured.
g) The officer of Junior Administrative Grade should authorize journeys, beyond the
home line.
h) It is to be ensured with due verification of the records that Travelling Allowance has
not been claimed for the periods the employee was on leave of any kind.
i) The Travelling Allowance/ daily Allowance claims through Travelling Allowance
journals are to be prepared on the basis of journeys performed by the Railway
employees in their respective wage periods and not on calendar month basis. If an
employee has earned Travelling allowance/ daily Allowance for a continuous period
extending beyond the close of the wage period, the portion of the Travelling
Allowance claims following within that wage period alone should be claimed in the
Travelling Allowance journals for that wage period. The balance of Travelling
Allowance claims should be claimed in the Travelling Allowance journals for the
subsequent wage period to which they relate. If the journey performed by the
employee terminates at HQrs the first day of the next wage period, the T.A. for that
day can be included in the same T.A. journal.
14.2) TRAVELLING ALLOWANCE RULES
Following are the different kinds of allowances, which like T.A. are also controllable
heads of accounts i.e. the expenditure can be controlled under these heads:
i). Daily allowance
ii). Mileage Allowance
iii). Consolidated Travelling Allowance
iv). Conveyance Allowance
v). Actual cost of Travelling.
14.3) Daily Allowance on Tour Under VIth Pay Commission:
In super session of Rule 1611 IREC – Vol II (2005 Edn.) and Board’s Letter no. F(E)
I/98/AL-28/9 Dated 24.4.98 the grouping of grade pay ranges and the rates of daily
allowance are revised as follows w.e.f. 01-9-08 subject to the existing conditions:-
Grade pay Daily Allowance
(per day)
Officers drawing grade pay of Rs. 10000 and above And Rs.520
those in pay scales of HAG + and above
Officers drawing grade pay of Rs. 7600 to 8900/- Rs.460
Officers drawing grade pay of Rs. 5400 to 6600/- Rs.400
Note: The TA/DA rates mentioned in the Para on mileage allowance for road journeys and
daily allowances on tour shall be increased by 25 % whenever Dearness Allowance
payable on the revised pay structure goes up by 50 %.
Daily Allowance to an employee will be admissible as under:-
(A) Less than 6 hours – 30% of daily allowance.
(B) More than 6 hours but does not exceed 12 hours – 70% of daily allowance.
Full Daily allowance will be admissible for each completed day or more than
12 hours.
(C) If a railway servant under takes more than one journey on any calendar day,
he can draw Daily allowance separately for each journey beyond a radius of
8 kilometers but the total Daily Allowance for such journeys on any calendar
day shall however be subject to a maximum of the full Daily Allowance
admissible for each day of absence from midnight to midnight.
D.) When a train arrives late less than 15 minutes the time of arrival of the train
will be taken as time recorded in the Time Table. If the train arrives late
more than 15 minutes the certificate of Station Manager will be required.
Note: I Engineering subordinates and staff of signal and Tele-Communication and Electrical
Departments when travelling by Trolley within their jurisdiction will be eligible for
Travelling Allowance if the actual distance travelled is more than 8 kms, from the
Head Quarters. The actual distance along the permanent way from their Head
quarters to their place of tour should be taken into account for this purpose and not
the distance from the Railway Station to the Railway station.
14.4.) CONVEYANCE ALLOWANCES:
In partial modification of rule 1607 (5) IREC-VOL II (2005 Edition) the grade pay
ranges for travel by public bus/ Auto Rickshaw /Scooter /Motor Cycle /Taxi /Own
car is revised as indicated below:-
Authority: Rly Bd’s Letter NO. F (E)1/98/AL-28/15 DTD. 01-12-2008
Grade Pay Entitlement
(1) (2)
(i) Officer drawing grade pay of Rs.10000 Actual fare by any type of public bus including
and above and those in pay scale of HAG air-condition bus OR At prescribed rates of
+ and above AC taxi when the journey is actually
performed by AC taxi OR At prescribed
rates for auto rickshaws for journeys by auto
rickshaws, own scooter , motor cycle . moped
etc.
(ii) Officer drawing grade pay of Rs.5400, Same as at (i) above with the exception that
Rs. 6600 ,Rs.7600, Rs. 8700 and Rs. journeys by AC taxi will not be permissible
8900
(iii) Officers drawing grade pay of Rs. Same as at (ii) above
4600, Rs.4800
(iv) Officers drawing grade pay of Rs. Actual fare by any type of public bus other
2400 and above but less than Rs, 4200 than air conditioned bus OR At prescribed
rates for auto rickshaw for journeys by auto
rickshaw , own scooter / motor cycle/ moped
etc.
(v) Officers drawing grade pay below Rs. Actual fare by ordinary public bus only
2400 OR At prescribed rates for auto rickshaw for
journeys by auto rickshaw , own scooter
/motor cycle/ moped etc.
Mileage Allowance for road journeys shall be regulated at the following rates in places
where no specific rates have been prescribed either by the Director of the Transport of the
concerned state or of the neighbouring states.
For journeys performed in own car /taxi Rs. 16 per Km.
For journeys performed by Auto rickshaw, Rs. 8 per Km.
Own scooter etc.
The rate of mileage allowance for journeys on bicycle and foot on tour and transfer is
revised from 60 paisa to Rs. 1.20 per km.
14.5) TRANSPORTATION ALLOWANCE
Consequent upon the decision taken the Govt. on recommendations of the Sixth PC
regarding Transportation Allowance vide Ministry of Finance the Railway employees shall
be entitled to Transportation Allowance at the following rates:-
Employees Grade Pay of Rate of Transport
Allowance
per month
In 13 cities* Other Places
classified as
A- 1/A earlier
Grade pay of Rs.5400 & above Rs.3200+DA Rs.1600+DA
thereon thereon
(i) Grade pay of Rs.4200, Rs.4600 and Rs.4800 Rs.1600 +DA Rs.800+DA
(ii) Those drawing grade pay below Rs.4200 but thereon thereon
drawing pay in the pay band equal to Rs.7440
and above
Grade pay below 4200 and pay in the pay band Rs.600 +DA Rs.400+DA
below Rs. 7440 thereon thereon
ii) At present only one transfer grant is permitted if the transfer of husband and
wife takes place within six months of each other from the same place to the
same place w.e.f. the date of implementation of these orders. In cases if the
transfer takes place within six months but after 60 days of the transfer of
spouse 50 % of the transfer grant on transfer shall be allowed to the spouse
transferred later. No transfer grant shall be admissible to the spouse
transferred later in case both the transfer orders within 60 days. The existing
provisions shall continue to be precluding transfer grant in case of transfer at
own request or transfer other than in public interest shall continue to apply
unchanged in their case.
AUTHORITY: (Railway Board’s letter No. F (E) I /2008/AL-28/15 date 01-12-2008.
15.0) FOREIGN SERVICE CONTRIBUTION
Foreign Service means service in which a railway servant receives his substantive pay
with the sanction of Government
A) From a source other than the general revenue, or
B) From a company working as state Railway.
C) While a Railway servant is in Foreign Service, contribution towards the cost of his
Pension must be paid to general revenues on his behalf.
D) If the Foreign Service is in India, contributions must be paid on account of the cost
of leave salary also.
E) Contributions, due under clause (a) and (b) above, shall be paid by the concerned
Railway servant himself, unless the foreign employer consents to pay them or
otherwise. They shall not be payable during leave taken while in Foreign Service.
F)Contributions on account of leave salary must be paid only in the case of transfer is
in India. But in special circumstances Foreign Services out of India also the
foreign employer can pay the contributions towards leave salary.
(b)Pension:
The liability for pension including gratuity will be borne in full by the Central/State Govt.
department to which the Govt. employee permanently belongs to at the time of retirement.
No recovery of proportionate pension will be made from Central/State Govt. under whom
he had served.
- (Railway Board Lr. No. F (E)II/87/IN3/1 Dt. 15-12-87)
15.3) PROCEDURE FOR PAYMENT OF CONTRIBUTION
A copy of the orders sanctioning a railway servant's transfer to foreign service must
always be communicated to the Accounts Officer by the authority by whom the transfer
is sanctioned. The railway servant himself should, without delay, communicate a copy
to the Accounts Officer and take his instructions as to the officer to whom he is to
account for the contribution; report to the latter officer the time and date of all transfers
of charge to which he is a party when proceeding on, while in and on return from,
foreign service and furnish from time to time particulars regarding his pay in foreign
service, leave taken by him, his postal address and any other information which that
Accounts Officer may require.
- [IREM VOL II PARA 2009]
15.4) INTEREST OR OVERDUE CONTRIBUTIONS
Contribution for leave salary or pension due in respect of a railway servant on foreign
service may be paid annually within 15 days from the end of each financial year or at the
end of the foreign service, if the deputation on foreign service expires before the end of a
financial year, and if the payment is not made within the said period, interest must be
paid to Government on the unpaid contribution, unless it is specifically remitted by the
President at the rate of two paise a day per Rs.100/- from the date of expiry of the period
of 15 days up to the date on which the contribution is finally paid. The Railway servant
or the foreign employer shall pay the interest according as the former or the latter pays
the contribution. The leave salary and pension contributions should be paid separately as
they are creditable to different heads of accounts.
- [IREM VOL II PARA 2012]
Note: No dues recoverable from Govt. on any account should be set apart against these
contributions.
15.5) TRAVELLING ALLOWANCE
a)The travelling allowance of a Railway servant both in respect of the journey on transfer
to Foreign Service and the journey on reversion there from to railway service will be
borne by the foreign employer.
b) Promotions
Government servants deputed on Foreign Service are entitled to get pro- form a
promotion while on Foreign Service and such promotion shall be regulated in the
same manner in the principle of “Next below Rule”. The increased pay due to
promotion should be taken into account for FSC.
15.6) WITHHOLDING OF CONTRIBUTIONS
A railway servant in Foreign Service may not elect to withhold contributions and to
forfeit the right to count as duty in railway service the time spent in foreign employer.
The contribution paid on his behalf maintains his claim to pension or to pension and
leave salary as the case may be, in accordance with the rules of the service of which he is
a member. Neither he nor the foreign employer has any right of property in contribution
paid and no claim for refund can be entertained.
15.7) PAYMENT BY FOREIGN EMPLOYER OF PENSION OR GRATUITY
A Railway servant transferred to foreign service may not, without the sanction of
the President, accept a pension or gratuity from his foreign employer in respect of such
service.
15.8) LEAVE DURING FOREIGN SERVICE IN INDIA
A railway servant in foreign service in India may not be granted leave otherwise
than in accordance with the rules applicable to the service of which he is a member, and
may not take leave or receive leave salary from Govt. unless he actually quits duty and
goes on leave.
15.9) LEAVE DURING FOREIGN SERVICE OUT OF INDIA
His employer on such conditions may grant a Railway servant in Foreign Service
out of India leave as the employer may determine. In any individual case, the authority
sanctioning the transfer may determine before hand, in consultation with the employer,
the conditions on which the employer will grant leave. The employer will pay the leave
salary in respect of leave granted by the employer and leave will not be debited against
the railway servant's leave account.
A. In special circumstances, the authority sanctioning a transfer to foreign service out
of India may make an arrangement with the foreign employer, under which leave may be
granted to the Railway servant in accordance with the rules applicable to him as a
railway servant, if the foreign employer pay to Central Government leave contribution at
the rate prescribed under Rule 2007 (FR 116).
- [IREM VOL II PARA 2016 to17]
15.10) RECOVERY OF FOREIGN SERVICE CONTRIBUTION
Register of Railway servants in Foreign Service and whose contributions are
adjustable in the books of the Railway should be maintained in Establishment Section
to enable a check being exercised over the recovery of the contribution. This Register
should be posted after the sanction to the transfer is scrutinized and the Accounts
Officer should attest the entries. The register should be reviewed and watched for the
realisation of the FSC periodically. All orders received regarding a Railway servant on
foreign service and orders issued by the Accounts office for recovery of interest or if
ESTT SECTION CHAPTER 6 Page 21 of 29. Rev:00 01.01.09 Approved by_________________
SR.DFM’S OFFICE, WEST CENTRAL RAILWAY, BHOPAL PROCESS MANUAL
contributions in arrears and the cause of the contribution ceasing to be realised owing
either to transfer, death, dismissal or any cause should be recorded in this Register.
Records to be maintained in form No.A1221-Code for the Accounts department 1997
(Second Print).
15.11) DELAY IN RECOVERY OF FSC CHARGES
In several cases, sanctions containing the terms and conditions of transfer on
Foreign Service are being issued very late with the result that calculation and intimation
of the rates of Foreign Service contributions are delayed and penal interest become
payable. With a view to facilitating the recovery of Foreign Service contributions in time
and there by avoiding payment of penal interest etc. it should be ensured that in case of
transfer of Railway servant to Foreign Service all the terms and conditions of his
transfer are settled well in advance in consultation with foreign employer, the Accounts
Officer and Railway employee concerned before the employee is released to take up the
foreign service.
The rates per men sum at which Foreign Service contributions are payable shall be
included in the terms and conditions of transfer. The foreign employer or the Railway
servant should arrange to pay the contribution (FSC) within 15 days from the end of
month in which the Railway servant has drawn the pay on which it is based. This
clause should be incorporated in the terms of the Transfer. On relief of a Railway
servant to Foreign Service, a copy of the relief office order together with the terms of the
transfer should be forwarded to the Accounts Office.
The Accounts office should verify the correctness of the rate of Foreign Service and
make necessary entry in the FSC Register. The details of Foreign Service should be
entered in the service record of the Railway servant. Any alteration in rate of FSC due
to change in the rate of pay in the parent Department or Foreign Service should be
advised by the Executive to the Railway servant, foreign employer and to the Accounts
office. Particulars of leave availed by the Railway servant while in Foreign Service shall
be immediately advised to the Accounts officer. The Accounts office shall make
necessary entries and adjustment of leave salary in the Books of the Railway. The
Accounts office should watch the receipt of the Foreign Service contribution and on
receipt of the same shall make entries and adjust the same in the Books of the
Railways. The details should be recorded in the Register kept for this purpose. Delay in
receipt of FSC should be promptly brought to the notice of the Executive and Foreign
employer and Railway servant. Interest on outstanding Foreign Service contributions
should be claimed as per terms. A complete list of staff who were on Foreign service
should be furnished to Accounts Office by personnel Department to enable the Accounts
to watch and verify whether the FSC charges are realised correctly.
The test check register should be opened separately by each official, the test check is
required to be made in accordance with these orders. The entries made in the register
should contain adequate particulars so as to facilitate the identification of the
entry/voucher subjected to test check and entry/voucher should be endorsed “Test
checked” under the dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the appropriate
column of the test check register. If the discrepancy calls for a lengthy note, the same
should be given as a separate note for further disposal being done on the connected file(s)
and a cross reference to this note should be recorded in the relevant column of the Test
Check Register.
The observations as a result of the test check should be clearly indicative of the appraisal
by the checking authority of the quality of performance of the clerks whose work came up
for test check.
16.2) TEST CHECK OF REGISTERS:
Another important item of test check is the inspection of different registers by the Gazetted
Officers. The intervals at which different registers maintained in Accounts Offices should
be put up for inspection by Officers has been prescribed in Appendix VIII of the State
Railway Code for the Accounts Departments-Part-I.
16.3) PERIODICITY OF SUBMISSION OF TEST CHECK REGISTER TO OFFICERS:
Every test checks register should be provided with an inspection sheet below the front page
indicating the month of test check, date on which put up and the date reviewed by the
Officer concerned. The test check registers of Section Officers and Senior Section Officers
should be put up to the Branch Officer on the 10th of each month indicating the test check
done on the work of clerk in the preceding month for review and orders, where necessary,
by the Branch Officers. A brief of important test checks shall be put up to FA&CAO through
MPR.
Extent of Test Checks required for different type of works.-
Description of the Extent of check by Gazetted Extent of check by SO(A)/SSO
Work Officer. (A)
17.) STAFF BENEFIT FUND (SBF): SBF is established solely for the benefit and welfare of the
non gazetted employees t o help them for certain specific purpose This fund is
primarily intended to relieve the railway employees from the distress caused to them due to
certain economic , educational and health problems . This fund is managed by a committee
at the headquarter of the railways and consists of:-
• CHAIRMAN -Chief Personal Officer
• OFFICIAL MEMBER -DY. GM & Chief Medical Officer
• SECERATERY -Welfare Officer
• MEMBERS -Six members elected from recognised unions.
-Four members elected by the Central staff council or the
G.M. (where Central staff council is not established)
Similarly, Regional sub- committees are formed in the division and workshop to administer
the fund.
(i)Resources:- The SBF is financed from:-
(1) Receipts from forfeited PF bonuses of non gazetted employees .
(2) All other receipts which used to be credited to the fund previously.
(3) Contribution from Railway revenue @ Rs.20 per year a per capita basis i.e. Rs.
20/- per head of non gazetted employees on strength preceding 31st March.
(4) Adhoc grant which is being given to each of the Railway by Railway Board
from time to time.
The distribution of the SBF grant is as under:-
(II) General activities:-
(a) Educational:- Assistance for the purpose of higher studies in engineering ,
scientific, medical, diploma and management courses , in the shape of
scholarship.
(b) Recreation other than sports
(c) Inter Railway cultural competition.
(d) Relief of distress, sickness etc.:- Relief to deaf dumb and blind children of
Railway employees.
(e) Miscellaneous.
(III) Sports activities
(IV) Scout activities
(V) Recreation facilities to officers and supervisory staff.
(VI) Indigenous system of medicine including Homeopathy .
AUTHORITY: Rly Bd’s letter no. E(W)97/FU-1/4 Dated 13-10-99.
A consolidated list of employees/ their wards approved by sub committee is forwarded to
zonal committee and after approval getting from zonal committee the same is circulated to
the divisions and on the basis of approve list the depot/personal branch will prepare
special pay sheets / pay orders and send it to Accounts office for passing. Immediate after
receipt of the same in the Accounts office after scrutiny the same is passed and co7 is
prepared by charging the expenditure to the Headquarter and transfer the debit through
transfer certificate.
18.) CHILDREN EDUCATION ASSISTANCE:-
Consequent upon the Govt. on recommendations made by VI PC and in
suppression of all earlier orders on the subject of children education allowance and
reimbursement of tuition fees , the following instructions are revised:-
I. Children Education Allowance
(a) Children education allowance and reimbursement of tuition fees, which where
hither to payable separately will be merged and will henceforth be known as “Children
Education Allowance Scheme.”
(b) Under this scheme reimbursement can be availed by Govt. servant up to a
maximum of two children.
(c) Reimbursement as indicated above will be applicable for expenditure on the
education of school going children only i.e. for children from class nursery to twelve ,
including classes 11th and 12th held by Junior colleges or schools affiliated to universities
or Board of education.
(d) The reimbursement of children education allowance shall have no nexus with
the performance of the child in his class. In other words, even a child fails in a particular
class the reimbursement of children education allowance shall not be stopped.
(e) Reimbursement for the following items can be claimed under this scheme. :-
Tuition fee, Admission fee, Laboratory fee , Special charges for agriculture ,
Electronics , Music or any other subjects ,are charged for practical work under the
programme of work experience , fee paid for the use of any aid or appliance by the child ,
library fees, games /sports fees, and fee for extra curricular activities . This also includes
reimbursement for the purchase of one set of text books and note books, two sets of
uniforms and one set of school shoes. Which can be claimed for a child, in a year.
(f) The annual ceiling fixed for reimbursement of education allowance is Rs.
12000/- per child.
(g) Under this scheme reimbursement can be claimed once every quarter. The
amount that can be claimed in a quarter could be more than three thousand and in
another quarter less than three thousand subject to the annual ceiling of Rs.12000/- per
child being maintained.
(h) In case both the spouses are Govt. servant , only one of them can avail
reimbursement under this scheme.
(i) The above limit would be automatically raised by 25 % every time the DA on the
revised pay structure goes up by 50 %.
II Hostel Subsidy :
Hostel subsidy will be reimbursed up to the maximum limit of Rs. 3000/ per
month per child subject to a maximum of two children. However, both hostel subsidy and
children education allowance can not be availed concurrently.
These orders shall be effected 01-09-2008.
Authority:- Railway Board Letter no. E(W) 2008 / ED-2/4 Dated 01-10- 2008
19.) PNM/PPM
19.1)Permanent Negotiation Machinery (PNM)- This machinery has been set up in
the Railway with a view to maintain an effective contact with labour and also to see
to resolve disputes and differences arises between the labour and the administration
in day to day working . The solution to various disputes and differences is sort to be
achieved by means of negotiations for which this machinery has been introduced.
The PNM works at three levels:-
(a) At divisional level, where the PNM meet the local administration once in two
month and discuss the problems of employees of the particulars establishment.
Many a problems are solved at such meeting and better understanding between the
workers and the administration. If some problems evades at this level, they are
referred at the next higher level. In division DRM/ADRM is the chairman of the
meeting. If any booklet regarding any PNM items related with establishment claims
of the employees is received, immediate reply of such items is to be given and the
details of payment if passed by Accounts may be given like CO7 NO. amount passed
etc.
(b)At Zonal level, where the workers representatives meet the officers of the
headquarters including the General Manager once in three months and all
outstanding problems are discussed. The problems which can not be settled at this
level are brought before the still higher level.
(c) At Railway Board level , where all problems which could not be solved
satisfactory at Railway’s level , are raised in the half yearly meeting between the
federation and the Railway Board.
If some differences and disagreements still remain unsettled , these are
referred to an adhoc Railway Tribunal with a neutral Chairman and having
representatives both of the Railway Board and the Federation.
19.2) Payment pending meeting (PPM):- DPO is the chairman of PPM at division
level, whereas ADEN is the chairman at sub-division level. This meeting is to be held
on monthly basis. In such meeting authorized representatives of union, one ADFM
from Accounts side and DPO will sit together and the problems of employees’ claims
which are included in the agenda and for which one booklet is prepared and
circulated well in advance to all concern is discussed and settled.
The items which are included for the discussion in the PPM is discussed with the
union representatives and one SR.SO/SO from Account side will participate in such
meeting to settle down the items. Those items which are not settled during the sub –
divisional PPM are referred to divisional PPM for discussion and for its disposal.
20.) Productivity Linked Bonus (PLB):- AIRF AND NFIR accepts the scheme of PLB in
view of their demand for payment under the payment of bonus act 1965.
The productivity shall be determined solely on the basis of Revenue Traffic Tonne
Kilometer achieved each year as derived from the relevant audited statement of
statistics of Indian Railways. The actual performance alone shall be the basis of
productivity and the productivity linked bonus.
PLB for each financial year covered by this scheme shall be paid by 31st October of
the succeeding financial year. The grant of PLB intended to provide substantial
motivation towards achieving higher productivity by way of increase the output by
the employees and improve quality of service.
Railway board in consultation with the federation members the days of PLB and the
monthly ceiling limit decides and on the basis of such orders the personal branch
prepares bonus cards for each employee and pay sheets of the bonus and the same
is received in the Accounts office wherein it is passed and such bonus cards are
kept for post check purpose. While post checking if any over payment is detected the
personal branch is intimated for their recovery under advice to Accounts office.
21.) Maintenance of Service Records and Salary Audit Registers for Gazetted
officers.:
When a gazetted officer arrived on transfer from other accounting unit their service
records to be received as early as possible to enable this office to maintain their
Salary audit register accordingly. For the purpose immediate after receipt of audited
LPC from transferred accounting unit the letter is to be written to such accounting
unit and matter is to be personally chased by supervisor level. Similarly, the SRs of
the officers who have been transferred to other accounting unit their SR after
completing all details like leave details, increment sheet etc to be transferred at the
earliest to the accounting unit where he has been transferred.
Time Limit: 15 days for inward and outward SRs.
In computerization environment the SAR is now computerized and passing the
regular payment of officers the hard copy is being extracted.
22.) AFRES (PROCEDURE TO BE FOLLOWED IN ESTABLISHEMENT SECTION)
Apart from checks mentioned in previous pages the process of taking CO6 no. and
making CO7 for passing the bills through AFRES, involve the following modus operandi :-
i). Password is allotted to each bill clerk wherein he will open AFRES with his own
password.
ii) After Selecting Internal Check menu he will open Transaction Menu, where following
options are available: -
• Salary Bills Register and Posting.
• Supplementary Bills Register and posting
• Non- Salary Bills register and posting
• Bill Return
• Co7 Posting
• Co7 Confirmation /cancellation
• Cash Outward Transaction
iii) As per requirements, he will select one of the options.
iv) Reconcile the figure of Pay bill concerned and as given in menu if all figure match
then ‘AU6 ‘No. is selected.
v) For preparation of Co7, the bill-passing menu is opened and AU6 already checked,
selected for proposals of Co7.
vi) Co7 No. will be noted down, automatically selected by system, on pay sheet
concerned and can be printed in “Report Menu.”
Vii) Bill clerk and SSO (ESTT.) check these bills and after the checks the same will be
put up to Accounts Officer for signature.
viii) The bills should be handed over to Books Section after confirmation of Co7, for
preparation of cheques / Electronic Transfer.
It may be noted that in case of any irregularity it should be traced in ‘Audit Menu”.
In case of return for Executive office “Bill Return Menu” is to be operated. There are few
transactions like Misc. Pay Orders, Unpaid vouchers, Court Attachment Pay Order etc.,
which are not generated through ‘PRIME”. In addition to above certain books adjustment are
required to be carried out. Such adjustments are done by preparing ATC/ATD and RJV by
selecting ‘Cash Outward Transaction” and by entering detailed head of account to be debited
or credited with amount. At the end of the month AU6 Register for the month is printed
selecting ‘AU6 REGISTER MENU” For audit and record purpose.
Note:The detailed procedure of working on AFRES is annexed as AFRES USER MANUAL
1.0) Introduction
2.1) Transaction
• Salary Bills
___________________________________________________________________________________
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below.
Prompt Description
CO6 Number Enter valid CO6 Number to get the details
CO6 Date This is the date on which the CO6 number was generated.
Bill Amount Bill Amount is displayed.
Party Name This is the name of the party who has raised the bill.
Bill Number This is the bill number.
Bill Date This is the date on which the party raised the bill.
Return Date Enter the date on which user want to return the bill.
Dealing Clerk Enter or select from list the clerk who is dealing with the bill return.
Return Reasons Reasons for returning CO6, has to be selected from the available reason
codes.
5.2) Menu: CO7 Posting
This option is used to post CO7 for a given Bill Section. This option enables user
to generate CO7 number for up to 12 CO6s. If the cash authorization is not
available for the year and & month or if the balance does not exist for the bill
section, user will not be allowed to select the CO6.Thus, the CO6 (Bill) must
have been passed using Bill Passing (Misc.),Bill Passing (Contractor),Bill Passing
(Traffic) or salary Bill passing using appropriate options in the transaction
menu.
___________________________________________________________________________
___________________________________________________________________________
Accounts Officer has given the approval. CO7 Posting must be complete and
cheque should not be generated for the CO6 numbers selected.
FORM LAY OUT :WINDOW FOR CO7 CONFIRMATION:
The details regarding kind of data accepted by the AFRES System and other
details are given below::-
Prompt Description
Section Enter or select the section, which contains the CO7
numbers user want to confirm.
Confirm CO7’s This grid will display the CO7 details of the specified
section.
CO7 Number CO7 Number is displayed.
CO7 Date This is the date on which the CO7 was generated.
CO7 Amount CO7 amount is displayed.
Confirm Click against the CO7 user want to confirm the CO7.
CO6 Details Like CO6
Number, Date, party name These are details of the CO6 numbers of the CO7
Passed, Deducted & Net
Amount, Pay Mode, Bank
Code
5.4) Menu: Provisional Bill Passing
This option is used to pass a bill on a provisional basis. This means
user can
pass a CO6 with objection raised and later regularize the bill (using the Bill
Regularization option).
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other details
are given below:-
Prompt Description
CO6 Number Enter valid CO6 Number to get the details, if the CO6 is already
passed or cheque has been prepassed user will not be able to re-
pass the bill.
CO6 Date, Bill Type,
id, Section,
Description, Party These are details of the chosen CO6 for preparing CO7.
Code, Bill Amount
Passed Amount Enter the amount being passed on provisional basis.
Deducted Amount This is the amount deducted from the bill.
Net Amount This is the net amount.
Pay Mode Enter or select from list the mode of payment user want to make.
Bank Code If the pay mode is cheque, enter the bank code.
Clerk Enter or select from list the Id and name of the clerk passing the
bill.
X-Code Enter or select from list the code of the expenditure head to
which the bill will be attached.
Allocation Enter the Allocation
Disallow Amount Enter what amount from the bill user do not want to pay.
Disallow Reason Enter or select from list the reason for the disallowed amount.
Objection Type Enter or select from list the type of objection user want to raise
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below:
Prompt Description
CO6 Number CO6 Number must be Left blank, if user are registering a bill, to edit
or view an already registered CO6, please enter to get the details, if
the cheque is already written for the CO6 No. details of the CO6 will
be displayed.
CO6 Date Enter CO6 Date.It Can not be greater than system date.
Section Enter or select from list the section to which the bill is accounted.
Party Name Enter the name of the party who has raised the bill.
Bill ID Enter Party Bill Number. If bill for the bill type is already entered,
respective CO6 Details are displayed.
Bill Date Enter the date on which the bill was raised.
___________________________________________________________________________
Bill Description This is the Party Name or contractor name for the bill type alongwith
the bill description and bill amount.
SPU Enter Spending unit, must be valid.
X-Code Enter or select from list the code of the expenditure head to which
the bill will be attached.
Allocation Allocation is displayed.
Bill Amount Enter the bill amount
Reason for Enter or select from list the reson for not passing a part of the
Disallowance amount.
Disallowance Enter the amount user do not want to pay.
Amount
Clerk ID Enter or select from list the ID / name of the clerk who is passing the
bill.
Pay Mode Enter Pay Mode or User can select it from the List of Values. If Pay
Mode is 'Bank', Bank Code will be enabled; otherwise Bank code will
be disabled.
Bank Code Enter Bank Code, it must be a valid and exist in party master
Recovery Code Enter or select from list the recovery code . The description is
displayed.
Recovery Enter the amount user are recovering from the bill amount.
Amount
X-Code Enter or select from list the code of the expenditure head to which
the bill will be attached.
Allocation By default, the respective Allocation for each bill type will be
displayed. User will be allowed to modify allocation & allocation
must be valid for Spending Unit. User can select it from the List of
Values provided.
Db/Cr Indicate whether the amount will be credited or debited.
Amount Enter the allocation amount
5.6) Menu: -Salary Bill Registration
This option is used to register salary bills. The pay bill will be generated
using the payroll system 'PRIME'. Using this option user can register the
already generated salary bill. A CO6 number will be generated for every Pay Bill
Id.
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below:.
Prompt Description
CO6 Number CO6 Number must be Left blank, if user are entering a
new bill, Otherwise enter valid CO6 Number, to get the
details, if the cheque is already written for the CO6
No. details of the CO6 will be displayed.
CO6 Date Enter CO6 Date. Cannot be greater than system date.
Pay Bill ID Enter or select from list the Id of the pay bill.
Date, Bill Unit, AU, Pay Category, These are the details of the pay bill for the specified
Passed, Recovery, net &cash Pay Bill ID.
Amount, Employee Cheque
Amount, NRB Cheque
Amount
Clerk ID Enter or select from list the Id / name of the clerk
registering the salary bill.
Remarks Enter remarks, if any.
Earning / Recovery Details This grid displays the break-up of the earnings and
recoveries of the salary bill.
Employee Details This grid will display the employee code, designation
code of the employee, earning and recovery amount.
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below:
Prompt Description
CO6 CO6 Number must be Left blank, if user are entering a new bill,
Number Otherwise enter valid CO6 Number, to get the details, if the cheque is
already written for the CO6 No. details of the CO6 will be displayed.
CO6 Date This is the date on which the CO6 is being generated.
Section Enter or select from list the section to which the bill will be
accounted.
Employee Enter or select from list the code / name of the employee who has
Code submitted the bill.
Bill Id Enter the bill number
Bill Date Enter the date of billing
Bill Desc Enter a short description of the bill.
Bill Enter the bill amount.
Amount
X-Code Enter the code of the expenditure head to which the bill amount will
be accounted.
Clerk Id Enter the Id / name of the clerk who is registering the bill.
___________________________________________________________________________
SPU Enter or select from list the spending unit of the item billed for.
Pay Mode Enter Pay Mode or user can select it from the List of Values. If the Pay
Mode is 'Cash', Bank Code will be disabled.
Bank Enter or select from list the bank code on which the payment cheque
Code will be drawn.
The details regarding kind of data accepted by the AFRES System and other
details are given below:
Prompt Description
CO6 Number Enter valid CO6 Number.
Bill Unit, Month, Year &C07
Number These are details of the pay bill
Employee Details:
Employee Code, Pay Mode, Bank These are salary payment details of the employees
Code, Name, Net Pay, Cheque
Number
Stop Payment To select “stop payment” for an employee, click on the
check box provided against the employee detail.
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other details are
given below:.
Prompt Description
CO6 Number Enter the CO6 number for which user want to make the
employee bank payment.
Bill Unit, AU Pay Category,
Passed, Deducted ,Net These are salary bill details
Amount &Cash Amount
Employee Chq. Amt. NRB
Chq. Amt. Clerk ID CO6 NO
Pay Mode This is the mode of payment.
Bank Code Enter the code of the bank to which user want to make the
payment.
Party Name Party Name is displayed.
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below:.
Prompt Description
CO6 Number This is the CO6 number of the bill.
CO6 Date Enter the date on which user are registering
the bill
Pay Bill ID Enter the Pay Bill ID, must be valid.
Bill Unit, AU, Pay Category,
Passed, Recovery ,Net ,Cash These are salary bill details
Amount Employee Chq. Amt.,
NRB Chq. Amt, RB Amount
Clerk ID Enter Clerk ID, must be valid.
Remarks If user have any remarks to make, enter them
here.
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below:.
Prompt Description
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below:-
Prompt Description
Pay Bill ID Enter the pay Bill ID in which user want to edit
earning/deduction.
Pay Bill Date, Pay
Category,CO6 Number ,AU, These are pay bill details of the specified pay bill
Passed ,Deducted ,Net, RB ID
Chq., NRB Chq. Employee Chq,
Cash Amount
Employee Number, Name,
Designation Pay Mode, Gross
Amount, NRB, RB Recovery Net These are employee and pay details
Pay
Earning Deduction Earning Deduction is displayed
Pay Bill Amount This is the deduction amount as in the pay.
Allocation Enter Allocation
Audit Amount Enter the new deduction amount
___________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
details are given below:
Prompt Description
CO6 Number Enter the CO6 number
CO6 Details, Pay The CO6 and Pay details will be displayed. Click Save
Details to pass the bill.
6.0) Reports:
This option enables user to generate various reports and registers. User
can generate a report, and
a. View the output on the screen
b. Print the reports using print option. The Windows print
dialog will appear on the screen. User can specify the printer
and select the page numbers to be printed.
6.1) Reports Listing:
Report Description Report Name
CO6 Register AFICR01
Bill Return Register AFICR02
Provisional Bill Register AFICR03
CO7 Register AFICR04
CO7 AFICR05
___________________________________________________________________________
___________________________________________________________________________
Supervisor AA
S. No. Activity Detail Dept.
Code Code
Scrutiny & Passing of
SO A.A.
(B) Pay Orders of Staff Benefit Fund Pay Orders. All departments SO A.A.
SCRUTINY OF VOUCHER
(A) All TA journal vouchers received for pre check for inclusion in regular
SO A.A.
2 paysheets for those employee whose basic pay is beyond
Departments as Specified in
Point 1(A)
(B) Post- check of P.L.B. cards SO A.A.
Supervisor AA
S. No. Activity Detail Dept.
Code Code
CHECKING AND VETTING OF CLAIMS
(A) All establishment proposals of gazetted and non-gazetted staff for correct
3 fixation of pay and other claims Departments as Specified in
S.O. A.A.
(B) Vetting of Last Pay certificate (LPC) of gazetted and non gazetted staff Point 1(A)
who have been transferred to other accounting unit.
(A) Obtain Service record of officers who have arrived on transfer from other
4 A.A.
accounting unit.
All departments S.O.
(B)Verification and Recording of vetted LPC's of gazetted and non gazetted
A.A.
staffs who have arrived on transfer from other accounting unit.
To Forward :
(A) Service record of gazetted officer who have been transferred to other
5 SO A.A.
accounting unit.
(B) All monthly,quarterly,half yearly ,and other MIS & information Sought
SO
through Right to information
PREPARATION OF JV
Supervisor AA
S. No. Activity Detail Dept.
Code Code
MAINTENANCE
(A) Foreign service contribution register (FSC) for record of FSC charges for
SO A.A.
those employees who have gone on deputation.
All departments
Departments as Specified in
(C) D.P.register and special paysheet/pay order passing register. SO A.A.
Point 1(A)
(D) Scale check register for all class III and clas IV employees and posting and
All departments SO A.A.
review of scale check register
MISCELLENOUS WORK:-
(A) Running of Audit Trail
8 Related with Estt. Section SO
(B) Dealing with PNM/PPM Items required by division & HQ
2 A.K.PANDEY S.S.O.-II
4 R.C.YADAV A.A.
8 S.N.PALSULE A.A.
9 S P Gaur A.A.
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5056
E-mail : soestt@rediffmail.com
1 Abbreviations 01/01/09 01
2 Introduction 01/01/09 01
Activity/ Responsibility
8 01/01/09 01
Mapping Chart
ABBREVIATIONS
Sr
No. Term Expansion
1. AA Account Assistant
2. ADFM Assistant Divisional Finance Manager
3. AFRES Advance Finance Railway Earning and Expenditure System
4. ATC Advice of Transfer Credit
5. ATD Advice of Transfer Debit
6. CO7 Cash Order No 7
7. CO6 Cash Order No.6
8. D.L.I. Death Linked Insurance Scheme
9. F.A.&.C.A.O Financial Advisor & Chief Accounts Officer
10. GB General Books
11. IVRS Interactive Voice Response System
12. JV Journal Voucher.
13. MCR Magnetic Card Reader
14. NPS New Pension Scheme
15. NCSRPF Non Contributory State Railway Provident Fund
16. NSDL National Security Depositories Limited
17. PF Provident Fund
18. PNM Permanent Negotiation Machinery
19. PPM Pending Payment Meeting
20. QF Quality Format
21. JV Journal Voucher
22. SR.DFM Senior Divisional Finance Manager
23. SSO Senior Section Officer
24. G.B. General Books
25. M.C.R. Monthly Cash Receipt
__________________________________________________________________________________
Introduction
Accounts office being custodian of Provident Fund of the Railway Employees is
responsible for proper and safe custody of it. The major function of Provident Fund (PF)
section is to ensure proper maintenance of the PF account of all the employees. In this
regard proper recovery towards PF from the monthly wage bills, special pay sheets,
arrear pay sheets proper accountal of credit balance, debiting the withdrawals,
crediting the interests, carrying forward the balances, reconciliation with NIL closing
suspense balance and proper maintenance of record are major areas of functions.
As on date, we have two types of PF schemes namely Non- contributory state Railway
Provident Fund (NCSRPF) and New Pension Scheme (NPS). The system of record
maintenance is computerized which has also made it possible to link it to the Integrated
Voice Responding System (IVRS) to facilitate the PF related enquiries by employees.
The accounts of the PF fund should be maintained in accordance with the rules
prescribed in code-books, & manuals.
In case of NCSRPF, The transaction of Provident Fund will pass through the Debt Head
“State Railway Provident Fund Contributory / Non- Contributory “under C- Railways,
bearing the major head “805-State Provident Funds “under “I- Small Savings Provident
Funds etc.”
The above prescribed functions are being taken care of by the “Advanced Finance and
Railway Earning & Expenditure System “(AFRES)” which is an integrated system that
covers the working of the accounts office at the zone level and at the division level. PF is
one of the modules of AFRES with the help of which the PF Slip, Monthly Ledger,
Statement of Accounts, CO6 registers, CO7 registers, and CO7 forms are maintained
and bills are processed.
____________________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________
SECTIONAL PROCEDURE
5.1 Accounting Procedure in Computerized Environment.
The ledger account is created in the computer for each individual in form no.
A.909. the ledger format in the AFRES system is exactly the same as it was in the
previous manual system. The posting in the system is completed on the first day
of the following month as detailed below:
5.1.1) CREDIT:
i) The credit to each account will be posted from the salary master namely a)
Subscription b) Voluntary Provident Fund c) Recovery of Temporary Withdrawals.
ii) In case of employees on deputation, credits are received from other units by way
of Cheque. The cheques are forwarded to cash office through Books section which
in turn pass on the credit to PF section through Monthly Cash Receipt (MCR) . On
receipt of Miscellaneous Cash Receipt, details of Subscription, VPF, and refund of
advances are fed in the system by data entry.
iii) In respect of transfer cases, as and when the ledger extract are received from
respective division/Railway, the details will be fed in the computer to the
individual employee’s account duly creating new master data.
5.1.2) DEBIT:
i) The Debit entries get updated in the ledger account of the employees in the
system after passing the application for PF withdrawal/advances, generation of
CO7 and confirmation of CO7.
ii) The debit entries also get updated while making the final settlement due to
superannuation, death or voluntary retirement and when account of the
employee is transferred from one Railway or division to another.
The ledger account in the system exist in the form of bill unit and
accounting unit basis. In case of an employee getting transferred to some other
bill unit, the system updates the ledger account automatically based on the PF
number, which is unique. In case an employee is transferred to other division/
Railway, his PF account will be transferred and the ledger account will be closed
in the system.
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________
(a). The subscriber satisfies the sanctioning authority of the necessity for the
advance.
(b). The sanctioning authority has to record its reasons for granting advances,
provided that if the reasons are of a confidential nature they may be
communicated to the Accounts Officer personally or confidentially.
(c). The advance has not exceeded the amount of subscription and interest
thereon standing to the credit of the subscriber in the fund at the time the
advance is granted.
(d). Advances on more than one account are not sanctioned simultaneously.
(e). A new advance (temporary) will not be granted until 50% of the previous
advance, if any, has been repaid.
(f). It should also be seen that the net amount payable after making all
deductions including PF advance, is not less than 50% of the basic pay.
Note -Other instruction /guidelines issued form time to time by HQ /Board
may also be kept in mind.
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________
_______________________________________________________________________________________
iv) The unique 16 digit PAN number is generated by the system on entering
particulars of the Railway servant for opening a new pension ledger account.
_______________________________________________________________________________________
v) One copy of the same will be returned to Personnel Branch after allotment of
unique 16-digit PAN number for further necessary course of action at their
end.
vi) The unique 16 digits PAN is a permanent number allotted to the railway
servant; whenever the Railway servant is transferred; he/she will carry the
number. His/Her unique PAN will also be shown in the LPC.
vii) The relevant entries are reflected on the master index maintained digitally in
PF section.
viii) Recoveries towards contribution to Tier-I Pension Account are affected from
the 1st of the following month in which the railway employee joined the service
excluding the month of joining.
ix) The amount of matching government contribution is debited to respective
Demand for Grants under PU-08 (for working expenses) by crediting the head
008342 plus PU. The following are the detail heads of Allocation under NPS:
-
A. Railway servant contribution under Tier-I: 008342 01
B. Matching Govt. contribution under Tier-I: 008342 02
C. Interest on contributions under Tier-I: 008342 03
The accumulations under NPS are to be transferred to the nominee
trustee bank for investment in various scheme by the Pension Fund Managers
as per option exercised by the subscribers. The data of the NPS employees will
be transferred as per the format given below:
TRANSFER OF LEGACY DATA TO CRA
SR. NO. PPAN NAME DOB GOVT. CONT EMP. CONT TOTAL CONT. DDO CODE
_______________________________________________________________________________________
through a report under the NPS Module of AFRES. Before making the separated text due
care to be taken regarding correctness of the Permanent Pension Account Number. (PPAN).
6.4) Application for Permanent Retirement Account Number( PRAN ): Proforma for
application for obtain PRAN no. is enclosed as annexure S1.
_______________________________________________________________________________________
The PF module of AFRES has all the required components, required for maintenance of PF
Accounts, PF Slips; Monthly Ledgers; Statement of Accounts; CO6 & Co7 registers and CO7
forms . Bills are also processed through the system.
The Transaction menu enables us to carry out transactions. The option provided here are New
Employee Add, New Employee Edit, Edit Nominee Details, Transaction In, Close Account –
Close Option, Revoke, Transaction Edit, and Application Entry – Entry, Return, Bill Preparation,
and CO7 Posting.
2.1) Menu to create a new PF Account:
________________________________________________________________________
_____
This option is used to create a New PF Account for Employees who are new entrants to the
scheme. Using this Option, a PF Account is created.
Form Lay out: Creation of a new account
The details regarding kind of data accepted by the AFRES System and other particulars are given below:
Employee Code Enter or select employee code from list. Once the employee
code is keyed in, the details of the employee are displayed if
available in system else it is understood that a user is entering
for the first time. If the details; a user editing is of a new
employee, some field will be grayed and user cannot enter
anything into this field. This is because a new employee will
not have any of these details and hence it will not be recorded.
If the details, a user editing is of a transferred employee then
all the fields will be editable. The employee name, Account
unit, Bill unit, Pay category, PF unit and Designation are also
displayed for the sake of information.
Employee Name The employee name to be entered in case of a new employee.
Father /Husband Father / Husband Name is Displayed
Designation Designation is displayed
Account Unit Accounting Unit is displayed
Bill Unit Bill Unit is displayed
Department PF Unit is displayed
Pay Category Pay Category is displayed
Scale Code The pay scale of the employee
Date of Birth The Date of Birth of the Employee
Date of appointment The date of appointment of the Employee
Basic Pay The current basic pay of the employee
Date of Join The date of joining this Unit
Sex The sex of the employee
The details regarding kind of data accepted by the AFRES System and other particulars are given below:-
Prompt Description
PF Number Enter the Employee Code. If the Employee has no PF Account
then the message ‘Employee does not have a PF Account' is
displayed. If the Employee has the PF Account then the rest of the
details like Name, Designation, Account Unit, Bill Unit, PF Unit,
Pay Category, Status, and Entry to PF Account, Nominee type and
the Nominee details are automatically displayed. If the Entry to PF
account has a date that does not lie in the current one year then he
is treated as an old employee and his Nominee details cannot be
edited.
Father / Husband Father / Husband name is displayed
Designation Designation is displayed
Account Unit Accounting Unit is displayed
PF Unit PF Unit is displayed
Bill Unit Bill Unit is displayed
Pay Category Pay Category is displayed
Status Status is displayed
Entry to PF Account Entry to PF Account is displayed
Nominee Type Nominee Type is displayed
Nominee Name Nominee Name is displayed
Relationship Relationship with nominee is displayed
Age Age of the employee is displayed
Percentage Percentage as given by the employee while nominating is
displayed
This form is used to accept the transaction details of a transferred employee allow as a new
employee. If an employee gets transferred from a different organization then his transaction
details before his transfer are to be recorded, for this purpose Form is used.
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Employee Code Enter or select employee code from list. Once the employee code is
keyed in, the details of the employee are displayed if available in
system else it is understood that a user is entering for the first time. If
the details; a user editing is of a new employee, some field will be
grayed and user cannot enter anything into this field. This is because a
new employee will not have any of these details and hence it will not
be recorded. If the details, a user editing is of a transferred employee
then all the fields will be editable. The employee name, Account unit,
Bill unit, Pay category, PF unit and Designation are also displayed for
the sake of information.
Account Unit Account Unit is displayed
Bill Unit Bill Unit is displayed
Pay Category Pay Category is displayed
PF Unit PF Unit is displayed
Designation Designation is displayed
Year OB The year’s opening balance has to be entered in this field. A Numeric value
has to be entered here. This field cannot be left blank.
Transfer Year & Month User has to enter the year and month in ' YYYYMM ' format E.g. for March
2003 it will be 200003. Please ensure that the entered year and month fall
within the Financial year. For example the financial year is between 199804 –
199903 then any date, which is beyond this or below this, shall not be
considered and a user will be shown an error message.
Transfer Amount The transferred amount has to be entered here. This will not take negative value.
This field cannot be left blank.
No. Of Final Withdrawal This field is used to enter the number of final withdrawals the Employee has
taken. This field is not mandatory and can be left blank in case the employee
has not withdrawn. This field will not take negative values.
Cum. Final Withdrawal User has to enter the cumulative final withdrawal amount in this field. This
field will not take negative values.
Temporary Withdrawal Date The temporary withdrawal date is entered in this field. The date format is
'DD/MM/YYYY' or 'DD/MM/YY'.
Temporary Withdrawal Amount The Temporary withdrawal amount is entered in this field.
Temporary withdrawal outstanding The Temporary withdrawal outstanding has to be entered in this field and it
cannot be negative.
Transaction Type The transaction type can be selected from the list or can be
manually entered.
Debit/Credit Displayed depending on the transaction type. For e.g. if the
transaction type is TW (Temporary withdrawal) then the
field Debit/Credit will be updated as 'D' (debit) because TW
is a Debit type of transaction.
Amount The transacted amount is entered in this field. This field
cannot be left blank and cannot be negative. Once the
amount is entered and the 'Enter' key is pressed then the
balance is displayed.
Balance The formula used for balance: Transferred employee: Year
OB - Debits + Credits. New employee: Debits - Credits.
2.4) Menu : Close PF Account :
This form is meant to close the PF Account of an Employee.
Form Lay out : - Close PF Account
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:
Prompt Description
PF Number Enter PF number of the employee, whose PF
Account has to be closed. The rest of the details
are automatically displayed.
Account Unit Account unit is displayed
PF Unit PF Unit is displayed
Bill Unit Bill Unit is displayed
Designation Designation of the employee is displayed
Year Opening Balance Opening Balance of the year is displayed
PF Balance PF Balance is displayed
Final Withdrawal Amt for Year Final Withdrawal Amount for the Year is displayed
No. of Cumulative Number of Cumulative PW is displayed
PW (Permanent withdrawals)
Cumulative Amount Cumulative Amount is displayed
No. of PW Number of PW is displayed
Temporary Withdrawal Amt. Temporary Withdrawal Amount is displayed
Date Date is displayed
Balance Balance is displayed
Closure Date Enter the date. Closure date cannot be less than
the date of joining and greater than Current
date.
Reason Enter the Code for Reason Or click on the Combo and
choose the Reason.
The type of data system accepts and other particulars are detailed below:
Prompt Description
PF Number Enter the PF number. Employee Name would be
automatically displayed.
Account Unit Account Unit is displayed
PF Unit PF Unit is displayed
Bill Unit Bill Unit is displayed
Designation Designation is displayed
Year Opening Balance Year Opening Balance is displayed
PF Balance PF Balance is displayed
Final Withdrawal amount for year Final Withdrawal Amount for Year is displayed.
No. Of Cumulative PW Number of Cumulative PW is displayed
Cumulative Amount Cumulative Amount is displayed
No. Of PW Number of PW is displayed
Temporary Withdrawal Amount Temporary Withdrawal Amount is displayed.
Date Date is displayed
Balance Balance is displayed
Closure Date Closure Date is displayed
Closure Reason Closure Reason is displayed
Revoke Date Enter the date. Revoke date should be greater than
Closure date. Revoke Date should not be greater
than Current date. Otherwise a message is
displayed that Revoke Date should not be greater
than current date.
Revoke Reason Enter Revoke Reason
The employees will use this form for entering PF application details submitted.
The details regarding kind of data accepted by the AFRES System and other particulars are given below:.
Prompt Description
User Id User id populated automatically based on the login.
Bill Number Enter the application code or select from the list.
Bill Date Date of Application entry. Default is System date
Last Bill Number Last Bill Number
Date Last Bill Number Date
PF Number PF Number is displayed
Designation Designation is displayed
Accounting Unit Account Unit is displayed
Bill Unit Bill Unit is displayed & Bill Description displayed
PF Unit PF Unit is displayed
Pay Category Pay Category is displayed
Withdrawal Type Withdrawal type
No. Installments No of installments for recovery
Years Completed Service years completed
Current Subscription PF Subscription is displayed
Basic Employee Basic pay is displayed
Loan Amount Amount of Loan applied for
Loan outstanding Amount of Loan outstanding
PF Balance PF Balance available
Loan Recovery Amount of Loan recovered
Applied Amount Applied Amount is displayed
Type of FW Type of Final withdrawal
No. Of Installments No of Installments of recovery
Max. Eligibility Max eligibility amount
The details regarding kind of data accepted by the AFRES System and other particulars are given below:
Prompt Description
Type of Settlement Type of Settlement
Settlement date Settlement date
Case Number Case number
Max. Eligibility Max eligibility amount
Interest PF Interest
DLI Amount Death Linked Insurance amount in case of death
Net amount Net amount
Party Name Party Name
Percentage Percentage of distribution
Amount Amount
Payment Indicator Mode of payment to be entered
When an employee applies for a PF loan or an advance, certain data required to be furnished by
him at the specified places in the application or along with the application. On account of
incompatibility of the data given in or along with the application with the prescribed rules leads
to the application being returned to the forwarding authority for effecting corrections or
providing required information. This form is used to return the application. Only those
applications can be returned for which the Bill number is not generated.
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
Application Code Enter the application code or select from the list. If the application is
already returned and a user wants to edit the details, e.g. reason for
return, then this can also be done in the same form.
Application Date Application Date is displayed
PF Number PF Number is displayed
Designation Designation is displayed
Account Unit Account Unit is displayed
Bill Unit Bill Unit is displayed
PF Unit PF Unit is displayed
Pay Category Pay Category is displayed
PF Type PF Type is displayed
Applied Amount Applied Amount is displayed
Return Date The date on which the Application is returned can be entered in this
field. It should not be lesser than the Application date & greater than
the current date.
Reason Enter the reason for return of the application in this field. The reason can be
selected from the list or the code can be keyed to get the description of the
reason.
This form is used for auditing of the bill (i.e. Counter check of the PF bill by PF Section). Once the
application is audited the sanction amount and the sanction date is updated. Provision for
viewing the rules, which have allowed the sanction of withdrawal, is provided. In settlement
case, it is allowed to modify the settlement date & DLI Amount.
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:
Prompt Description
User Id User id populated automatically based on the
login.
Bill Number Enter the application code or select from the list.
Employee Code PF Number is displayed
Accounting Unit Account Unit is displayed
Bill Unit Bill Unit is displayed
Designation Designation is displayed
PF Unit PF Unit is displayed
Bill Type Withdrawal type
Bill Description Bill Description displayed
Sub Type PF Type is displayed
Max. Eligibility Max eligibility amount
Basic Employee Basic pay is displayed
Pay Category Pay Category is displayed
Years Completed Service years completed
Opening Balance PF Year opening balance
Current Subscription PF Subscription is displayed
PF Balance PF Balance available
Loan Amount Amount of Loan taken
Loan Recovery Amount of Loan recovered
Loan Outstanding Amount of Loan outstanding
Applied Amount Applied Amount is displayed
Sanction amount Sanction amount to be entered
Recovery Amount recovered
Payment Mode Mode of Payment to be entered or selected
Bank Code Bank code to be entered or selected
LA Account Unit AU can be selected from list
Use this option to generate CO6s for bills are to be passed for a bill unit. For cash payments a
consolidated CO6 is generated for each bill unit whereas for cheque payments, one CO6 per bill
is generated. In case of letter of authority also a single CO6 is generated.
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
Bill Unit Enter the bill unit for which CO6 is to be generated
From Date Start date for which CO6 is to be generated
To Date End date for which CO6 is to be generated
Party Name Display Party Name for the bill
Sanction Amount Display sanctioned amount
Recovery Display amount recovered
Net Amount Display net amount of the bill
Payment Indicator Displays the payment indicator
C06 Number Displays the generated CO6 number
2.11) Menu : CO7 Posting
This option is used to post CO7 for a given Bill Section. This option enables a user to generate a
CO7 number for up to 12 CO6 cases. If the cash authorization is not available for the year and &
month or if the balance does not exist for the bill section, a user will not be allow a user to select
the CO6.
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
Section Enter or select the section, which contains the CO6 numbers a
user want.
CO7 Number This is the CO7 number that will be generated after a user select
CO6 numbers and press Enter.
CO7 Date System date will appear
CO6 Details CO6 number details for the chosen section are displayed in this
grid.
CO6 Number This is the CO6 Number of the bill.
CO6 Date This is the date on which the CO6 was generated.
Net Amount This is the net amount of the bill.
Party Name This is the name of the party who has raised the bill.
Select Click here to select the CO6 for which a user want to post CO7.
Balance Balance is displayed
This option is used for Confirmation of CO7 for a given Bill Section. Using this Option, CO7
which are posted but not confirmed for the given bill section will be displayed. On confirmation,
Updates to Sanction, Contract & Cash Authorization will take place.
Please note that this option should only be used after Accounts officer's signature, since no
changes are allow a user after this stage.
Form Lay out : CO7 Confirmation:
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
Section Enter Section
Confirm CO7's
CO7 Number CO7 details like CO7 Number, CO7 Date & CO7 Amount will
CO7 Date be displayed.
CO7 Amount
Confirm On selection, a user will be allo a userd to confirm the CO7.
CO6 Details
CO6 Number CO6 Details like CO6 Number, CO6 Date, Party Name,
CO6 Date Passed Amount, Deducted Amount & Net Amount, Pay
Party Name Mode & Bank Code will be displayed.
Passed Amount
Deducted Amount Note: When a user press Save button, Sanction, Contract &
Net Amount Cash Authorization will be updated.
Pay Mode
Bank Code
This form is used to post the recoveries made through the salary bill against each employees PF
Account.
Form Lay out: Process
The details regarding kind of data accepted by the AFRES System and other particulars are given below
Prompt Description
Pay Category Enter Pay Category, cannot be blank, must be a valid.
Year & Month Enter Year & Month
Emp. Code Employee Code is displayed
Transaction Date Transaction Date is displayed
Transaction Type Transaction Type is displayed
Sub Type Sub-Type is displayed
Debit/Credit Debit/Credit is displayed
Amount Amount is displayed
Updated Flag Updated Flag is displayed
Reference Number Reference Number is displayed
Whenever an employee remits cash against his PF account in the cash office this form should be
used to update the transaction into the concerned employee’s PF account. On entry of the GR
date the remittances made on account of PF is fetched. The save button updates the records in
the transaction table.
Form Lay out: Cash Transaction
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
GR Date Enter GR Date
Emp.Code Employee Code is displayed
Transaction Date Transaction Date is displayed
Transaction Type Transaction Type is displayed
Debit/Credit Debit/Credit is displayed
Amount Amount is displayed
Update Flag Updated Flag is displayed
Reference Number Reference Number is displayed
Reference Date Reference Date is displayed
2.15) Menu: Monthly Updation
This option is meant to process the Debits; Credits & Cumulative Withdrawal balance for the
month for each employee it will be updated into the Monthly PF Ledger for all the employees
who are having PF Account & the employee whose PF Account is not closed. With this process, a
user will be able to get the closing balance of each employee.
Form Lay out : Monthly Updation
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
Year & Month Enter the Processing Year & Month. Year & Month should
be in the format YYYYMM. E.g. '199904' for April, 1999.
No. Of Records If the payroll process is not over then the message will be
Processed displayed. When a user enters the processing year & month,
the option starts from April month onwards. Therefore, if a
user have edited some transaction, that will be reflected in
the Monthly PF Ledger.
2.16) Menu: Annual Closure:
This option is meant to Close the PF account for the Financial Year & start with the next years
Ledger processing. When a user processes this, cumulative FW & Cumulative No. of FW will be
updated & debits & credits for the year will be initialized to update the Next Financial Year
values. A user will be able to get the Closing balance of each employee for the Financial Year &
the same will be the Opening Balance for Current Financial Year. Once the Annual Closure is
processed, a user will not be able to take previous years Monthly PF Ledger.
This process will not be allowed to Re-Run. So, before closing a user should make sure that
the user has taken the PF ledger for the previous financial year & it is tallied.
Form Lay out: Annual Closure
The details regarding kind of data accepted by the AFRES System and other particulars are given
below :
Prompt Description
Financial Year Processing Financial Year from control file is displayed in
the Format YYYY denoting to '19992000' for the year.
This form is used to post the recoveries made through the supplementary salary bills against PF
Account of each employee.
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
From Date Enter From Date
To Date Enter To Date
Recovery
Emp. Code Employee Code is displayed
Transaction Date Transaction Date is displayed
Transaction Type Transaction Type is displayed
Debit/Credit Sub-Type is displayed
Amount Debit/Credit is displayed
Update Flag Amount is displayed
Sub-Type Updated Flag is displayed
Reference Number Reference Number and Date is displayed
And Date
Using this module, a user can view the Employee PF Details and Bill details. The screen shown
below is meant to view the transactions for an Employee, the Nominee details of the Employee
The details regarding kind of data accepted by the AFRES System and other particulars are given below:
Prompt Description
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
4
Issue /updating and printing of Passbooks SO A/C ASTT.
____________________________________________________________________________
CALENDAR OF RETURNS
______________________________________________________________________________________
Preparation of PF Ledger
2 for retiring employees 7 working days
Adjustment of Inward PF
within 1 month for local and 3
3 ledger
months for foreign Railway
Transfer of Outward PF 1 Month from the date of
4 Ledgers L.P.C.
Monthly Reconciliation of
5 10th of the following month
PF Accounts
Allotment of 16 Digit Pan
6 3 working days
No .for NPS entrants
Uploading of NPS data to
7 10 th of the following month
NSDL
Annual reconciliation of PF
8 30-Sep
Accounts
Correction/Amalgamation
9 3 working days
of PF Accounts
Issue and printing of PF 1 month after Annual
10
Pass Books Reconciliation
2 N.S.KUSHWAHA A.A.
4 D.S.DHURVE A.A.
5 D.P.GHOLE A.A.
6 HAIDAR ALI A.A.
* Anand Pathak A.A. will look after the work of NPS in addition to his posting in XII Sec.
LIST OF RECORDS
Section: __PROVIDENT FUND
Records
S. No. Record Name/ no. Details/Formats used Retention Period
Custodian
MONTHLY RECONCILIATION
1 AC/BPL/PF/REC/NCPF/RECONCILIATION WORK/01 so 5 YEARS
ANNUAL RECONCILIATION
RECORD DETAIL OF
6 OUTWARD LEDGER REGISTER/06 so 10 YEARS
OUTWARD LEDGER
INCOMING PF EMPLOYEE
7 INWARD EMPLOYEE REGISTER/07 so 5 YEARS
DETAILS AND ACTIVATION.
INCOMING PF LEMPLOYEE'S
8 AC/BPL/PF/ACTIVATION/PF ACTIVATION/08 ORDERS,LETTERS,NOMINATI so 5 YEARS
ON ETC.
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior
approval will be required. Further, a circular may be issued to all concern asking them to withdraw
any record from destruction if required by them for any purpose.
Sr DFM
ADFM
SSO
(A1)
A.A.
A.A A.A. A.A. A.A.
(B2)
(B1) (B3) (B4) (B5)
Receipt of PF
applications
Updation of PF
Account
AU6 NO.GENERATED
THROUGH SYSTEM
YES
END
Error
s
Return
NO
END
POSTING
INTERNAL IN
NO. GIVEN REGISTER
Preparation
Scrutiny of of J.V.
case
Preparation of Books
ledger Section
Further process of
PF ledger is defined
in Settlement section END
procedure.
END
Linked with
department
Corrective
action
END
Amendment
Date Chapter Particulars of Amendment
No.
_______________________________________________________________________
_______________________________________________________________________
Sir/Madam,
Middle Name
Last Name
Middle Name
Last Name
6. Present Address:
Flat/Unit No, Block no. *
Name of Premise/Building/Village
Area/Locality/Taluka
District/Town/City *
Country *
Pin Code *
Name of Premise/Building/Village
Area/Locality/Taluka
District/Town/City *
Country *
Pin Code *
8. Phone No.
STD Code Phone No.
9. Mobile No.
Annexure S1 Page 2
10. Email ID
11. Subscribers Bank Details: (Please refer instruction no. 4) Savings A/c Current A/c
Bank A/c Number
Bank Name
Bank Branch
Bank Address
Pin Code
Date :
D D M M Y Y Y Y Signature/Left Thumb
Impression of Subscriber
Section B - Subscribers Employment Details to be filled and attested by DDO (All Details are Mandatory)
1. Date of Joining 2. Date of Retirement
D D M M Y Y Y Y D D M M Y Y Y Y
5. Office
6. Department
7. Ministry
Certified that the above declaration has been signed / thumb impressed before me by _______________________________________________________
after he / she has read the entries / entries have been read over to him / her by me and got confirmed by him / her. Also certified that the date of birth and employment
details is as per employee records available with the Department.
4. Percentage Share *:
1st Nominee % 2nd Nominee % 3rd Nominee %
Section E - Declaration
I understand that there would be PFRDA approved Terms and Conditions for Subscribers on the CRA website governing I-
Pin (to access CRA / NPSCAN and view details) & T-pin . I agree to be bound by the said terms and conditions and understand
that CRA may, as approved by PFRDA, amend any of the services completely or partially without any new
Declaration/Undertaking being signed.
Date :
D D M M Y Y Y Y
Signature/Left Thumb
Impression of Subscriber
Annexure S1 Page 4
Sr.
Item No Item Details Guidelines for Filling the Form
No.
Section A - Subscribers Personal Details
1 3. Date of Birth All Dates Should be in “DDMMYYYY” Format
2 6. Present Address All future communications will be sent to present address.
Phone No., Mobile No, It is advisable to mention either “Telephone number” or “Mobile number” or “Email
3 8, 9, 10
& Email ID id” so that Subscriber can be contacted in future for any discrepancy.
Subscriber’s Bank If Subscribers mentions any of the bank details, except MICR Code all the bank
4 11
Details details will be mandatory.
Section B - Subscribers Employment Details
It is mandatory to fill the Subscriber’s Employment details in the application. The employment details should be filled by the respective DDO of the
Subscriber and should be verified by the Authorised Signatory.
DDO should ratify Overwriting / Striking off of any of the employment details.
Kindly provide the PPAN (Permanent Pension Account Number), if it has been
5 3. PPAN
allotted to the subscriber by the concerned PAO.
1. PAO/CDDO Reg. No. and DDO Reg. No. are the unique Registration
number allotted by Central Recordkeeping Agency.
PAO/CDDO Reg. No.
6 8&9 2. CDDOs will register as both PAOs and DDOs.
& DDO Reg. No.
3. NCDDOs will register only as DDOs and obtain the PAO Reg. No. from
their respective PAOs.
Section C - Subscriber’s Nomination Details
Subscriber can nominate maximum of three nominees.
Subscriber can not fill the same nominee details more than once.
Percentage share value for all the nominees must be integer. Fractional value will not
7 4. Percentage Share
be accepted.
Sum of percentage share across all the nominees must be equal to 100. If sum of
percentage is not equal to 100, entire nomination will be rejected.
Nominee’s Guardian
8 5. If a nominee is a minor, then nominee’s guardian details will be mandatory.
Details
Section D - Subscriber scheme details
If the Subscriber is unable to mention the Scheme details i.e. PFM Name, Scheme Name & Percentage Allocation he can contact the nearest
Facilitation Centre (FC) for information or the Subscriber can also search for the scheme details on http://www.npscra.nsdl.co.in
Subscriber can select maximum three schemes. Details of the schemes are available on
http://www.npscra.nsdl.co.in
Subscriber can not fill the same scheme details more than once.
9 Scheme
If a scheme name is filled in the form for scheme setup there must be a PFM name and percentage contribution
filled for that scheme.
If the Scheme details are not filled, default scheme as approved by PFRDA will be applicable.
Scheme Contribution Value will be in terms of percentage. It cannot be in terms of amount.
Percentage contribution value for all the schemes must be integer. Fractional value will not be accepted.
10 Percentage Share
If the sum of contributions (in percentage) across all the schemes is not equal to 100, the balance will be allotted
to the default scheme approved by PFRDA.
EXPENDITURE ( XI ) SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5067
E-mail : sox1wcr@rediffmail.com
CONTENTS
1 Abbreviations 01
3 Introduction 01
5 Scope of work 02
6 Sectional procedure 16
8 Activity Chart 02
9 Measurable Parameter 01
10 Calendar of Returns 01
11 Monthly Records 01
13 List of Record 01
14 Functional Chart 01
ABBREVIATIONS
S.No. Term Expansion
1. A.M.M. Astt. Material Manager
2. AA Account Assistant
3. ADFM Astt.Divisional Finance Manager
4. AFRES Advance Finance & Railway Earning & Expenditure System
_______________________________________________________________________________
These rules also known as Canon Of Financial Propriety are the guiding principals to
be followed while incurring any expenditure from the Public Fund , therefore due
regard must be paid to follow these golden principals as given below :
(1) The expenditure should not prima facie be more than the occasion demands, and
that every Government servant should exercise the same vigilance in respect of
expenditure incurred from public moneys as a person of ordinary prudence would
exercise in respect of the expenditure of his own money.
(3) Public money should not be utilized for the benefit of a particular person or
section of the community unless—
(I) the amount of expenditure involved is insignificant; or
(ii) A claim for the amount could be enforced in a court of law; or
(iii) The expenditure is in pursuance of a recognized policy or custom.
( 4 ) The amount of allowances, such as travelling allowances, granted to meet
expenditure of a particular type, should be so regulated that the allowances are
not on the whole sources of profit to the recipients
(116 FI)
__________________________________________________________________________________________________
INTRODUCTION:
Payments have to be made to the outsiders for the work done , services rendered or supplies
made to the Railways. All such payment are to be made against the “BILL” preferred on
Railways. The document through which a claim is preferred is referred to as a “BILL”.
All bills which are to be settled are to be registered on receipt in the Accounts Office and
subjected to the prescribed checks. Thereafter abstracts of the bills are prepared based on
which cheques are drawn and payment arranged through the Pay office.
-1103 A1
The Store bills section of Accounts Office is assigned to make payment of suppliers/ public
vendor’s bills, Electricity bills, petty bills and various misc. bills. The process manual is an
endeavour to provide guidance to the dealing staff and section officer concerned. The work of
this section mainly consist of check of various category of bills based on various Codal
provisions, Manuals, Circulars, Provisions of agreements and so on.
________________________________________________________________________________________
_______________________________________________________________________________
SCOPE OF WORK:-
( C ) Gas Bills :-
(a ) Purchase Orders Issued by C.O.S.
(b ) Purchase Orders issued by AMM
(D) MISC.BILLS:-
(a) Misc. Bills like Hiring of Vehicle bills.
(b) Advocate Bills (Legal Hire Bills)
( E ) Medical Bills:-
( F ) Traction Bills:-
( G) Pay orders:-
(2) Preparation of Work Schedule for Demand NO.16 for Actual and
Approximate Account Current.
___________________________________________________________________________________
___________________________________________________________________________________
SECTIONAL PROCEDURE
1) General checks for Passing of bills in XI Section: Following major checks are
prescribed during scrutiny and passing of various bills received from Stores
department .( These checks are illustrative but not exhaustive):-
a) It should be ensured that all bills must be in ORGINAL format and duly signed by
the competent authority.
b) The bills are approved by competent authority.
c) All the bills should be properly allocated & duly budgeted.
d) Wherever the duplicated claims are received, it should be seen that the concerned
officer has certified that no payment has been made earlier and there are sufficient,
genuine and valid reasons for the claim being in the duplicate. The concerned officer
should also submit non-payment certificate along with the claim.
e) Competent authority has sanctioned expenditure.
f) The expenditure sanctioned for a limited period is not admitted beyond the period
without further sanction.
g) Proper vouchers support the bills.
h) The payment is recorded on the work order/ supply order Misc. sanction so as to
render second claim on same account impossible.
i) The charge are correctly classified and the prescribed deductions
(S.D./I.T./S.T./ED. Cess/S.C/other recoveries from contractor) have been made.
j) The signature of officer drawing the bill agrees with his specimen signature.
in addition to the general steps mentioned above, following steps needs to be taken
care of while passing the bills falling under specific categories as given in the
following paragraphs:
2) Local Purchase Bills.
(A) Petty Bills: -
General steps for passing of bills in XI Section.
a) All bills received should be in ORIGINAL duly signed by competent authority.
b) The controlling Officer should accept the Bills.
c) All the bills should be duly allocated and budgeted.
__________________________________________________________________________________________
d) The concerned officer should certify all duplicate claims that the payment was
not made earlier along with Non Payment Certificate.
e) Besides the above following procedure has to be followed for passing the bills
under various categories.
(B) Advertisement BILLS.
a) Copy of Advertisement Order issued by PRO for placing the order is
enclosed along with the bill
b) PRO is signing the bills for acceptance.
c) The paper cutting of advertisement tender is enclosed along with the bill
d) Current DAVP rates as applicable to Govt. depts. are levied.
(C) News Paper Bills
It is seen that number of news Papers /magazines are within the limit
under SOPGEN.Bills prepared as per prevailing rates. The period of bill is
verified with previous bills for ascertaining the rightness of claim.
(D) Washing Bills.
It is to be seen that as per the contract agreement the rates as applicable
are being charged. Bills received are as per the standards forms laid down
for running bills. Necessary Bank Guarantee /Security Deposit as per terms
of agreement are being submitted. Necessary I. Tax/S.C./EC. Wherever
applicable are being deducted from bill. Before passing final bill it is to be
seen that the total contract value does not exceed 25 % or Less than 25 % of
value of contract else Finance concurrence has to be obtained for variation
in quantity and value.
(E) Water Bills:
a) All water bills are accepted by SR.DEN/ADEN as the case may be.
b) The bills are received and passed within due date to avoid DELAY
PAYMENT CHARGES.
c) The bills are verified with respect to rates as prevailing rates.
d) The period of bills is verified with the previous bills for ascertaining the
nature of claims.
e) Whenever S.D. has been submitted for new connection the same is
recorded and FX concurrence is obtained.
__________________________________________________________________________________________
__________________________________________________________________________________________
The office of the FA&CAO/WST functions as the associate finance for Controller of
Stores and is responsible for liquidating all liabilities entered into by COS on behalf of
WCR. All the bills raised by Suppliers for delivery of material are dealt by
FA&CAO/WST office and other unit Account Offices for arranging payment to suppliers.
- Divisional Accounts Offices – All Non Stock Procurement and Emergency Stock
procurement by their Depot Stores Officers for Division.
- Workshop Accounts Offices – All Non Stock Procurement and Emergency Stock
procurement by their Depot Stores Officers for Workshop.
I. Stock item Bills – The bills pertaining to procurement of stock items i.e. items kept
in the custody of the stores department which are frequently and regularly required and
whose unit cost justifies incurring inventory carrying cost associated with these items.
II. Non Stock Item Bills – Items which are not stocked by the Stores Depots but are
required by consumers are procured as Non Stock procurement to be delivered directly
on shop floor. Bills pertaining to non stock procurements are passed by concerned
associate finance offices.
I Stock Bills -
a. Proforma Invoice – These bills are of 100% Advance Payment received from Stores
Branch with the instructions that cheque may be handed over to the representative of
Stores Branch. Cheques are handed over to the Suppliers by the representative of
Stores Branch after due inspection of material.
b. Advance Bills – These bills are of 100%, 98% & 95% advance payments as laid down
in the Purchase Order.
c. Bills against Receipt Order – These Bills are of 100%, 2% & 5% as per purchase
Order. The payments are arranged against receipt of material as per specification by the
Depot Officers. Bills are passed after comparing the accounts copy of receipt order with
suppliers copy and ensuring corresponding credit in purchase suspense.
d. Bills against Railway Boards Orders – These bills are based on the terms and
conditions prescribed by the Railway Boards. Bills are generally for procurement of
centralized procurement.
__________________________________________________________________________________________
e. RITES Inspection Fee Bills – These bills are directly received from the respective
zones of RITES (i.e. Northern, Eastern, Western & Southern). After linking the bills with
the respective Purchase Order it is being passed.
STAGES OF PASSING OF BILLS :
i. As and when bills are received from firms/COS Office/RITES, same are
registered in computer and separate registration no. for each category of bills is
provided by the system. After registration of bills they are handed over to the
recovery section for verification of bills from recovery register and then it is
handed over to section officer, who allots the registered bills to the concerned bill
passing clerk through Material Management Information System (MMIS).
ii. Bill clerk, after receiving the bills, connects the bills with concern Purchase
Orders in order to carry out necessary internal check as per Purchase Order.
iii. If bill is found in order, necessary check for admitting the amount payable to the
suppliers is exercised on MMIS and after that concerned bill clerk passes and
forward the same to his section in charge for further scrutiny and authorization.
iv. On receipt of checked bills from bill clerk concerned SO exercise relevant checks
on MMIS and forward the same to Accounts Officer, if found in order, for
authorization.
v. After being authorized by the Accounts Officer, CO7 (Cash Order) is generated by
bill clerk and signed by Section Officer & Accounts Officers.
vi. Approved and Signed CO7 are dispatched for preparation of cheques.
vii. Cheques are prepared by Accounts Office and dispatched to the concerned
suppliers through Pay Office. The cheques are dispatched to Supplier through
register post.
CODAL PROVISION –
Following paras of different codes deal with Bills and, are being followed while passing
the Stores Bills on WCR.
__________________________________________________________________________________________
(a) In cases where the payment is made by the Indenter’s Accounts Officer.—The
supplying firms will submit one copy of the bill marked 'Original' and the railway receipt
for the consignment directly to the consignee. Another copy of the bill marked
"Duplicate, not for payment" shall be submitted to the Controlling Officer of the
consignee.
The Controlling Officer will maintain a consignee wise register of such bills and watch
the return of the original copy of the bill from the consignee.
The consignee after verifying the stores received by him with the relevant Acceptance of
Tender/Supply Order/Purchases Order of which a copy would have been furnished to
him will endorse a certificate for the quality and quantity received by him and forward
the original bill to the Controlling Officer mentioning therein that the receipt has been
entered in his numerical ledger and the entry initialed. Any discrepancy in quality or
quantity of the stores received by him or the quantity rejected by him, shall be advised
to the firm direct, endorsing a copy of his advice to the Controlling Officer and the
Purchase Officer.
The Controlling Officer on receipt of the original copy of the bill, will countersign and
forward the same to the Accounts Officer for payment. Any entry to this effect should be
made in the register mentioned above.
The firm's bills should be paid promptly and as far as possible within two months from
the date of despatch of the stores and in case the consignment is lost in transit, the
consignee should inform the consignor that a claim within the prescribed period should
be preferred.
In case of unusual delay, the suppliers should be advised to bring the matter to the
notice of the Divisional Superintendent or the Administrative Officer of the Department
concerned, for which purpose the authority to be addressed should be clearly indicated
in the Acceptance of Tender/Supply Order/ Purchase Order.
(b) In cases where the. payment is made by the Stores Accounts Officer.—The procedure
prescribed above should be applied, mutatis mutandis, except that the Controlling
Officer will forward the original copy of the bill, duly accepted, to the Stores Accounts
Officer instead of to the Indenter's Accounts Officer.
(c) Where 90 per cent payments are made to firms against proof of despatch after
inspection, the original Railway Receipt should be sent to the Accounts Officer
responsible for payment along with 90 per cent bill advising the particulars of despatch
to the consignees.
The Accounts Officer after passing the 90 per cent bill should pass on the original
Railway Receipt to the Consignee for taking delivery of the consignments. It should,
however, be ensured that there is no delay in the Accounts Office in transmitting the
original R/R to the consignee. The; procedure for the payment of the 10 per cent bill will
be as described above.
Note.—In the case of direct delivery stores chargeable to Works, Receipt Notes should
be prepared by the Consignee in triplicate in form S. 739. One copy of the Receipt Note
__________________________________________________________________________________________
should be sent to the concerned Accounts Officer and another to the Executive Officer
maintaining the Works Registers in terms of paragraph 1440 (A)-E and 1440 (B) E.
Para 1101 A1. Introductory. – The document through which a claim is preferred is
referred to as a ‘Bill’ in this Code. Bills which are payable by the Railway are referred to
as ‘Bills Payable’ and those which are recoverable from other parties as ‘Bills
Recoverable’.
Para 1102 A1. Bills Payable. – There are bills which are to be settled by actual
payment of cash and bills which do not involve any payment or receipt of cash but are
only to be adjusted in the accounts.
Para 1103 A1. All bills which are to be settled by payment in cash are to be registered
on receipt in the Accounts Office and subjected to the required checks. Thereafter
abstracts of the bills are to be prepared based on which cheques are drawn and
payment arranged through the Pay Department.This process is further explained in the
following paragraphs.
Para 1104 A1. Registration of Bills to be settled by Cash Payment. – All bills which are
to be settled by cash payment should be entered in a register of Bills (A. 1104) and
should be numbered in consecutive order and the date of receipt should be entered
upon them. The number thus allotted to each bill will be referred to as the Accounts Bill
Number or briefly as “AB No. or CO-6 No.”. The bills should then be sent to the section
concerned for check. After a bill has been checked, the amount for which it has been
passed in internal check will be entered in the appropriate column of the Register (A.
1104) provided for the purpose. The register will be so maintained that the particulars
of all bills received during each month are shown distinctly.
Para 1105 A1. Bills received from other Railways and other Ministries of the Central
Government or the State Governments which are not payable in cash but are adjusted
in accounts (see Chapter IV) should not be entered in the Register of Bills (A. 1104) but
should be recorded separately.
Para 1106 A1. Accounts Enfacement on Bills (for Bills to be settled in cash). – All bills
entered in the Register of Bills (A. 1104) should be passed after internal check. On the
completion of the internal check (or before detailed check in the case of bills dealt with
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under the post-check system vide rules in para 813 & 814) every bill should be enfaced
showing the amount for which the claim has been admitted by the Accounts Officer, the
total amount deducted and the net amount payable The accounts office enfacement on
bills should be in Form A. 1106.The head of account to which the total amount of the
claim admitted is chargeable and the head of account to which deductions are
creditable should be shown on or near the enfacement.
Note. - (1) In the case of bills on which payments have to be made through another
Accounts Officer (Cf. Paragraph 1132) the words “Not to be included in A. 1107” should
be distinctly written above the Enfacement.
(2) The Accounts Office enfacement (Form A. 1106) should be signed by the
concerned Accounts Officer. When, however, there is only one Accounts Officer attached
to an office (e.g., Divisional Accounts Office or Workshop Accounts Office) and the
Officer is away from the station on tour or is on leave or absent from office for
unavoidable reasons, the enfacement may be signed by the Section Officer (Accounts)
attached to the Section of that office.
Para 1107 A1. Abstracts of Bills Passed. – The bills passed by the Accounts Officer for
payment in cash or by cheque should be posted into the Abstract of Bills Passed (A.
1107). The object of this abstract is (i) to reduce to the extent possible the number of
cheques to be drawn each day and (ii) to present the various bills passed by an
Accounts Officer in a condensed form to the Officer who has to sign the cheques. The
entries in the Abstracts of Bills Passed (A. 1107) should be sufficiently full and clear to
obviate a reference to the vouchers.
The Abstract of Bills Passed will thus give the particulars of each bill, the amounts
passed, the amount recoverable and the net amount to be paid. It should show the
name of the Bank on which the cheque is to be drawn, details of the payee and the
allocation of the charges.
The Abstract should be checked with the connected bills and signed by the Accounts
Officer. As a safeguard against the inclusion of a bill in more than one Abstract, the
enfacement on a bill included in an Abstract should be crossed off by the Accounts
Officer signing the Abstract. The Abstract of Bills Passed (A. 1107) should be forwarded
to the section preparing cheques.
The numbers of the Abstract of Bills Passed (A.1107) should be quoted in all records in
which the Abstracts are referred to. The Abstract of each week, fortnight or month
should, after their return from the Cashier be bound together and carefully preserved so
as to form a record of bills passed for payment. This record should be treated as a
subsidiary book to the Daily Abstract of Cash Transactions (A. 304).
Note. – The Abstract may be signed by Section Officer (Accounts) in the circumstances
in which they are permitted to sign bills, vide para 1106 but all such Abstracts must be
countersigned by the Accounts Officer on his return to duty.
__________________________________________________________________________________________
ENGINEERING CODE-
PARA 1335 E Subject to provisions of paragraph 1312 and 1327 to 1332 ante, the bills
of contractors for work done or supplies made should be prepared in any one of the
following forms according to that circumstances mentioned below against each :-
The final bill Form (E. 1338) should specifically provide that the contractor concerned
accepts the amount billed for as a final payment in settlement of all his claims in respect
of the particular work. Bill for work done should necessarily be prepared in any one of
the above forms. Bills of supplies submitted on supplier's own forms may, however, be
accepted when prepared in English or Hindi, any further particulars required by the
departmental form being added by the disbursing officer. All bills passed against a work
order should be noted on the work order.
PARA 1338 E The final Bill from (From E 1338) should be used for making final
payments, i. e. on closing running accounts for works. Normally only one final bill
should be prepared against an agreement or work order. But in cases where groups of
annual repair works are included in one agreement or work order, there is no objection
to more than one final bill being prepared on the completion of each group or certain
groups.
Para 2817 S which will be printed in English, Hindi and the vernacular of the district in
which used. Vendors of stores should be encouraged to use these forms which may be
supplied free of charge. In the case of final payment on a running contract for the supply
of stores, the same form, but printed on yellow coloured paper, will be used, and
disbursement made as on final contract certificates. The procedure laid down in
paragraph 739 of the Indian Railway Code for the Stores Department
should be followed in passing claims for stores supplied.
Para 1344 E Pay Order.--This Form (E. 1344) is to be used only in the case of such
miscellaneous payments as refund of earnest money, payment of court attachments., &
Pay orders will be bound in books and will be
machine-numbered. These books will be issued on requisition only to those officers who
have been authorised by the General Manager to use them.
Para 1345 E General Rules.-Should any of the prescribed forms not be used, care
should be taken to see that no particulars, certificate or signature required by the
__________________________________________________________________________________________
prescribed forms are omitted. The general rules laid down in the following paragraphs
should be observed in connection with the claims referred to herein as "bills".
DO s and DONT s
All suppliers are required to follow the following while submitting their bills for
payments. It will facilitate prompt disposal of the bills at Railways end.
A. DO s.
ii. Duplicate copy marked with “not for payment” should also be submitted.
vii. Bank account number and branch name may be given where payment is to be made.
x. Unit rate, quantity, taxes, freight /any other charges (if any) and total claimed value
should correctly be filled according to Purchase Order.
xiv. Any dispute should be settled with COS before submission of bills.
xv. Original Railway receipt, receipted challan duly signed/attested by Gazetted Railway
Officer/pink copy of receipt note, Payment copy of inspection certificate, excisable goods
invoice(original buyers copy), CST/VAT certificate , guarantee/ warrantee, MODVAT
certificate ,indemnity bond,certificate of goods correctly dispatched should be enclosed
with the bills.
B. DON’T s
__________________________________________________________________________________________
2. Photo copy of any documents ( which are required to be submitted in original) may
not be submitted .
3. Do not leave any columns of bills to blank.(xxx marked if no information)
4. Do not submit the bills without requisite documents.
5. Do not Submit the bills if any dispute with COS/Depot officer is unsettled.
DISCLAIMER:-
__________________________________________________________________________________________
__________________________________________________________________________________________
books section along with the supporting vouchers for preparation of the cheques.
Practically, this is the end of bill passing cycle. The hard copies of the CO6 entries and
CO7 for a month are generated and preserved for AUDIT & RECORD purposes. The
transactions relating to Store bill are saved in the system and the hard copies are taken
out and preserved for future use as and when it is required in response to any query or
future verification. Wherever it is necessary, ATD’s/ATC’s are raised, during the course
of preparing CO7. If debit is to be raised, ATD is prepared and ATC is prepared when
credit to be adjusted and submitted to book section for onward adjustments.
Meanwhile, JOURNAL VOUCHERS are also prepared to account the adjustment of
ATD/ATC, Transfer Vouchers (in respect of Demand No.16 received from Executive
offices , HQ and other Accounting Units) and rectification of errors. The same is
prepared in duplicate and submitted to books section for onward adjustments. With
this ends the whole cycle of receiving of bills, Passing of bills and accounting in the
books of accounts.
After closing of monthly account when the Cash Book print and JV print is printed by EDP
center such account current is prepared. After receiving final JV print from EDP center the
process of Source wise and Plan head wise summarization. of the expenditure. Is done in the
section and the same is handed over to Books section for preparing and submission to HQ of
Schedules and Account Current for the month.
After closing of monthly account and printing of JV one statement showing the Plan
Head wise Budget grant and the expenditure to end of the month is handed over to EFFY
section for the preparation of MPR.
The details of Bills received. Passed and returned is provided to EFFY section with the
bifurcation showing no. of bills passed through EFT/ECS and through Cheques.
__________________________________________________________________________________________
8) BI MONTHLY STATEMENT.
The details of Security Deposit deducted through bills, year wise break up is prepared
and handed over to EFFY; section for onward transmission the details to HQ.
The Half yearly suspense review for Security Deposit by showing year wise items over
one year old, less than one year old, amount more than 25,000/- and less than 25.000/-
separately.
i) The Annual suspense review for Security; Deposit by showing year wise items over one
year old, less than one year old, amount more than 25,000/- and less than 25.000/-
separately.
ii) Statement of dividend payable to General Revenue. The figures for such statement is
extracted from Actual account current of March
iii) Annexure-D Statement of expenditure of important open line works and new
construction. Figures are called from Divisional Accountant for any open line new
construction work in the current financial year.
iv) Annexure G (Block Account- TVRA) Figures are taken from the actual account current
of March. of the current year and closing balance of previous year for the asset which are in
existence since beginning of the division. By these figures the block account is compiled
source wise..
v) Annexure –E Expenditure relating to strategic lines.
vi) DRF account. After receiving the Daybook summary from EDP Center plan head wise
statement for DRF is prepared and submitted to HQ.
vii) Statement no.38. Figures for this statement is taken from R.A.R. to end of March
every year P.U. 28 under demand no. 3 to 13.
viii)Appropriation account (credit to capital of retired assets). Figures for this statement from
actual account current of March.
Procedure: This Assistant gets the cash print/listing from Assistant 4 duly posted with
particulars of expenditure. From this information postings are made in the Day Book
which contains the Work Folio No.(name of the work) and amount. Each entry in the
listings is summarized in the Day Book Department-wise and total struck. These totals
are taken to the Abstract Book, which contain different Folios for different work. These
registers are maintained as per the working arrangements of the Works Accounts
Branch since this Assistant who has to ensure the corresponding entry for the same
amount in the Works Registers does the reconciliation of the Day Book postings with
the Works Accounts Branch.
__________________________________________________________________________________________
While reconciling, suitable remarks should be made in the Day Book against each entry
whether reconciled or not and signed. If not reconciled, the reasons for non-appearance
of the entry in the Works Register or vis-à-vis need to be investigated. The reasons for
non-reconciliation could be mistake in Work Folio No., mistake in Amount posted,
wrong allocation, posting in the following month, etc. It should be ensured that a
Transfer Voucher for book adjustment rectifies either by JV or the mistake.
In terms of Para 803-AI, the work of a clerk is required to be Test checked by the
subordinate supervisory staff and the Gazetted Officer in charge of the section and the
result of the test check should be systematically recorded and submitted for review at
prescribed intervals. Test check should be carried out according to the scale laid down
in the Annexure - I and the results of the test check should be recorded in a separate
register to be maintained for special purpose in accordance with the instructions given
in Accounts Code.
12) TEST CHECK:
• That test check by Gazetted Officers to be really effective & should take note of
the nature of work and the circumstances under which it is done;
__________________________________________________________________________________________
• The sectional official should have a firm grip over the important aspects of work
in his branch office by undertaking a test check of these items from day to day rather
than confining himself to a routine check of a few items; and
• The test check should cover the work of as many clerks as possible.
• Keeping in view the above policy, test check should be conducted according to
the scale laid down in Annexure - I.
12.4) EXTENT OF TEST CHECK TO BE CONDUCTED:
The extent of test check to be done by the Gazetted Officers should include all aspects
of the work, which do not in the ordinary course pass through their hands in day to day
working. It is incumbent on the Section Officers in charge of the various Sections to test
check without omission all the various phases of work listed in Annexure - I relating to
their charge every month or at the specified intervals. In covering these items of work
from month to month, care should be taken to select the work done by different clerks
doing the same phase of work, so that the work of the various clerks placed under their
supervisory control is brought under the purview of their test check in rotation.
__________________________________________________________________________________________
once in a month by SO and all officers. The test checks should not be of routine nature
rather they should focus on system improvement, procedural lacuna and lapses. The
underlying idea should be efficient disposal without any violation of rules and
procedures. The checks should also reflect the updated skills of the officer.
- [PARA 803 A1]
12.7) Recording of results of Test- Check; _
The result of test check should be recorded systematically in a manuscript register in
the form given below:-
Item of Extent of Test Particulars of Name of the Result of Whether the
work check vouchers elected SO/SSO (A) who had Test check discrepancy in
test prescribed for test check test checked the col.6 has been
checked item pointed out by
the
supervisory
staff
2 3 4 5 6 7
The test check register should be opened separately by each official, the test check is
required to be made in accordance with these orders. The entries made in the register
should contain adequate particulars so as to facilitate the identification of the
entry/voucher subjected to test check and entry/voucher should be endorsed “Test
checked” under the dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the
appropriate column of the test check register. If the discrepancy calls for a lengthy
note, the same should be given as a separate note for further disposal being done on the
connected file(s) and a cross reference to this note should be recorded in the relevant
column of the Test Check Register.
The observations as a result of the test check should be clearly indicative of the
appraisal by the checking authority of the quality of performance of the clerks whose
work came up for test check.
12.8) Test- Check of registers:
Another important item of test check is the inspection of different registers by the
Gazetted Officers. The intervals at which different registers maintained in Accounts
Offices should be put up for inspection by Officers.
__________________________________________________________________________________________
__________________________________________________________________________________________
____________________________________________________________________________________
The type of data the system accepts and other details are given below.
Prompt Description
CO6 Number CO6 Number must be Left blank, if you are entering a
new bill, Otherwise enter valid CO6 Number, to get the
details, if the cheque is already written for the CO6 No.
details of the CO6 will be displayed.
CO6 Date This is the date on which the CO6 is generated.
_____________________________________________________________________________________________
_____________________________________________________________________________________________
The type of data the system accepts and other details are given below:-
Prompt Description
CO6 Enter valid CO6 Number to get the details, if the CO6 already
Number passed or cheque has been written you will not be able to return
the bill.
CO6 Date This is the date on which the CO6 number was generated.
Bill Amount Bill Amount is displayed.
Party Name This is the name of the party who has raised the bill.
Bill Number This is the bill number.
Bill Date This is the date on which the party raised the bill.
Return Date Enter the date on which you want to return the bill.
Dealing Enter or select from list the clerk who is dealing with the bill
Clerk return.
Return Fixed Reasons for returning CO6 will be displayed in the Return
Reasons Reasons Grid. You have to select the reason in the available
reason codes.
(B) Menu: CO7 Posting:
_____________________________________________________________________________________________
The type of data the system accepts and other details are given below.
Prompt Description
Section Enter or select the section, which contains the CO6
numbers you want.
CO7 Number This is the CO7 number that will be generated after
you select CO6 numbers and press Enter.
CO7 Date The system date will appear.
CO6 Details CO6 number details for the chosen section are
displayed in this grid.
CO6 Number This is the CO6 Number of the bill.
CO6 Date This is the date on which the CO6 was generated.
Net Amount This is the net amount of the bill.
Party Name This is the name of the party who has raised the bill.
Select Click here to select the CO6 for which you want to
_____________________________________________________________________________________________
The type of data the system accepts and other details are given below.
Prompt Description
Section Enter or select the section, which contains the CO7 numbers you want to
confirm.
Confirm CO7’s This grid will display the CO7 details of the specified section.
CO7 Number CO7 Number is displayed.
CO7 Date This is the date on which the CO7 was generated.
CO7 Amount CO7 amount is displayed.
Confirm Click against the CO7 you want to confirm.
CO6 Details CO6 Number
_____________________________________________________________________________________________
Enter data. The type of data the system accepts and other details are given below.
Prompt Description
CO6 Number Enter valid CO6 Number to get the details, if the CO6 already
passed or cheque has been written you will not be able to pass
the bill.
CO6 Date Bill Type,
Section, Bill Id, Bill
Description, Party Code,
Bill Amount These are details of the chosen CO6
Passed Amount Enter the amount being passed on provisional basis.
Deducted Amount This is the amount deducted from the bill.
Enter data. The type of data the system accepts and other details are given below.
Prompt Description
CO6 Number CO6 Number must be Left blank, if you are registering a bill, to edit or
view an already registered CO6, please enter to get the details, if the
cheque is already written for the CO6 No. details of the CO6 will be
displayed.
CO6 Date Enter CO6 Date. Cannot be greater than the system date.
_____________________________________________________________________________________________
_____________________________________________________________________________________________
The type of data the system accepts and other details are given below.
Prompt Description
CO6 Number CO6 Number must be entered. If CO7 is already over or if
cheque already written for the CO6, you will not be able to
pass the bill again. Otherwise, you will be allowed to pass
the bill.
Bill Type Bill Description,
Section, Clerk Id, Party Code, SPU These are the details of the specified CO6
Code, Bill Amount, Allocation
Pay Mode If Pay Mode is 'Cash', bank code will be disabled.
Bank Code If the mode of payment is cheque, enter or select from list
the bank code.
Reason for Disallowance If you do not want to pay a part of the bill amount, enter or
select from list the reason for disallowing the amount.
Disallowance Amount Enter the amount you want to disallow.
Vehicle Enter bills connected to vehicles in this grid. You can pass
multiple vehicle bills in one CO6.
_____________________________________________________________________________________________
_____________________________________________________________________________________________
_____________________________________________________________________________________________
A1
( ii )RRB Advertisement Bills. RRB B1
( C ) Gas Bills :-
(D) MISC.BILLS:-
SR. Supervisor AA
Scope Of Work Dept.
No. Code Code
( E ) Medical Bills:-
( i ) Hospital Bills for referred Railway employees. MEDICAL DEPTT. B1
AKHILESH
(ii) Medical Medicine Purchase Bills. (Purchase orders issued by CMD JBP JAIN
MEDICAL DEPTT. B1
and CMS BPL)
(F ) Electricity Bills:-
1 ( i ) Traction Bills ELECT(TRD) B2
( ii ) High Tension Bills (HT bills) ELECT (G) A1 B2
(iii) Low Tension Bills . ( LT Bills) ELECT (G) B2
( G) Pay orders:-
( I ) Refund of Security Deposit. ALL DEPTT B3
(ii) RRB EXAM Petty Pay orders. RRB BPL B1
(iii) Commercial Claims refund. COMML B3
Preparation of Work Schedule for Demand NO.16 for Actual And Approximate
2 ALL DEPTT B4
Account Current.
Maintenance of Suspense Head "Security Deposit), Posting and
3 Reconciliation with General Books and prepartion of Bi Monthly,Half Yearly ALL DEPTT B3
and Annual Suspense Review of SD.
Adjustment of ATD/ATC or Transfer Vouchers from Executives , HQ or other
4 Accounting Units for Demand NO.16 ,preparing of JV for adjustment of ALL DEPTT B3
ATD/ATC and TV for Demand NO.16
A1 B1.B2.B
5 Issue of ATD/ATC to HQ and other Accounting Units (if requires) ALL DEPTT
3, B4
6 Adjustment of Store Monthly Summary(SMS) by preparing JV. ALL DEPTT B3
Raising of Debit of 50 %expenditure Incurred by RRB for conducting various
7 RRB BPL B1
Exams to South East Central Railway Bilaspur.
Preparation of Annual Statements for Demand NO.16 Including Block
8 ALL DEPTT B4
Account.
Miscellenous work:-
MEASURABLE PARAMETERS
____________________________________________________________________________________
CALENDAR OF RETURNS :
e. Annexure –E Expenditure
relating to strategic lines.
f. DRF account
g. Statement no.38.
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_______________________________________________________________________________________
MONTHLY REPORT
Month:
SSO DFM
(Name & Seal) (Name & Seal)
2 RAMAKANT A.A. B1
5 V.V.S.RAO A.A. B4
FUNCTIONAL CHART
DFM
SSO (B1)
AA AA AA AA
A1 A2 A3 A4
Internal check
& passing of
Bills
CO7 ATD/ATC
END
__________________________________________________________________________________________
__________________________________________________________________________________________
Internal
Checking for Return for
admissibility clarification or
or otherwise supporting
documents
END
_________________________________________________________________________
XI-1 SEC: Chapter 15 REV:00 01.01.09 PAGE 1 TO 2 Approved By_______________
SR.DFM’s Office, West Central Railway, Bhopal Process Manual
Amend Remarks
Date Section Particulars of Amendment
ment Rev No.
No.
____________________________________________________________________________
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5074
E-mail : sox1wcr@rediffmail.com
CONTENTS
1 Abbreviations 01/01/09 01
3 Introduction 01/01/09 01
ABBREVIATIONS
Sr.
No. Term Expansion
1. ADEN Assistant Divisional Engineer
2. ADFM Assistant Divisional Finance Manager
3. ATD Advice of Transfer Debits
4. B.G. Bank Guarantee
5. C.A. Contract Agreement
6. CLA Chief Law Assistant
7. CO6 Cash Order No 6
8. CO7 Cash Order No 7
9. DFM Divisional Finance Manager
10. EMD Earnest Money Deposit
11. FA&CAO Financial Advisor and Chief Accounts Officer
12. J.V Journal Voucher
13. M.A.X Miscellaneous Advance Expenditure
14. MCR Monthly Cash Receipt
15. PRO Public Relation Officer
16. SC Surcharge
17. SD Security Deposit
18. SOPGEN Schedule of Power
19. SOR Schedule of Rate
20. SR.DEN Sr. Divisional Engineer
21. SR.DFM Senior Divisional Finance Manager
22. SSO Senior Section Officer
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These rules also known as Canon Of Financial Propriety are the guiding principals to
be followed while incurring any expenditure from the Public Fund , therefore due
regard must be paid to these golden principals as given below :
(1) The expenditure should not prima facie be more than the occasion demands, and
that every Government servant should exercise the same vigilance in respect of
expenditure incurred from public moneys as a person of ordinary prudence would
exercise in respect of the expenditure of his own money.
(3) Public money should not be utilized for the benefit of a particular person or
section of the community unless—
(I) the amount of expenditure involved is insignificant; or
(ii) A claim for the amount could be enforced in a court of law; or
(iii) The expenditure is in pursuance of a recognized policy or custom.
( 4 ) The amount of allowances, such as travelling allowances, granted to meet
expenditure of a particular type, should be so regulated that the allowances are not on
the whole sources of profit to the recipients
- ( 116 FI )
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INTRODUCTION :
The Expenditure section of the Accounts office is primarily concerned with the
internal check and accounting of works expenditure and other miscellaneous
claims against the Railway and check of contingent expenditure of the various
departments of the Railway.
The work of the Section is mainly consists of the checks of various categories of
bills other than staff payment scrutiny of expenditure maintenance of registers
like CO6,CO7 Registers and other connected records etc.
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SCOPE OF WORK:
1. CHECKING AND PASSING OF:-
A Contractor Bills:
B Imprest Bills:
C Pay Orders:
D Petty Bills:
E Telephone
8. MISCELLENOUS WORK: -
_________________________________________________________________________________________
(B) Correspondence with R.T.I. and Information required time to time by DRM,
HQ etc.
_________________________________________________________________________________________
SECTIONAL PROCEDURE
1.0) Contractors Bills
On account and final bills are received from executives in prescribed format
i.e. 1337E, 1338E of Engg.Code. CO6 is taken from AFRES and internal checks are
carried out As per Para 1354 E &1355(ii) of Engg. Code. If the bill is found correct in
all respects CO7 prepared and is passed for payment through AFRES module.
1.1) Internal checking of Contractor bills
Standards of financial propriety are followed in terms of Para 116F during any
internal check of bill. On receipt of bills, CO6 is taken as per Para 1106-A1. Internal
checks are carried out on all bills. “Scrutiny of Expenditure” is carried out as per Para
815 A-1, 816A-1 & 1355-E on all bills. If found correct in all respect, Co-7 are prepared
and passed after ensuring the availability of funds. Apart from the above the following
are also to be ensured ( The list is elaborate not exhaustie):-
• The bill is original and in the prescribed FORM NO.1337-E & 1338-E and it is
prepared according to the instructions given therein.
• The expenditure relating to the work is covered by a sanctioned estimate.
• The expenditure is covered by budget allotment.
• Reference to the Agreement/Work Order No. & Date has been quoted therein.
• Where a formal Contract Agreement has not been entered into but work has
been carried out on the strength of acceptance letter the sanction of competent
authority has been received along with the bill for arranging provisional payment
pending sanction of Contract Agreement.
• If work has been carried out beyond completion date it should be seen whether
sanction to the extension has been received along with the certified copy of
sanction accorded by the competent authority.
• Sanction exists for provisional payment in excess of agreed quantities pending
issue of a supplementary work order and if properly sanctioned.
• The rates/units/quantities have been checked and verified with reference to the
contract agreement/work order.
• The rates to be paid for the bill are strictly as those detailed in the schedules
attached to the Agreement and that rates higher than those included on the
work order are not paid without the specific sanction of the competent authority.
_________________________________________________________________________________________
• With regard to SOR ITEMS - Whether the bill has been preferred correctly as per
the percentage above SOR as per contract agreement/work order based on
accepted tender conditions.
• The bill is arithmetically correct cent percent.
• Divisional Accountant checks the recovery statements and there was no
delay in taking measurements and in preparing bills after measurements.
• All the requisite certificates & the signature of the authorized executives
have been recorded on the bill.
• The requisite certificates regarding verification of Measurement Book have
been recorded over the signature of the Divisional Accountant.
• The quantities exceeded are according to the Plan & Estimate and excess
are within the permissible limits.
• The quantities for 'ON ACCOUNT' have never exceeded the estimated
quantities on actual work done at the time of payments.
• Gazetted Officer has attested all the corrections in the bill.
• The Security Deposit has been correctly recovered from the 'ON ACCOUNT
BILLS' vide (1244-E).
• If the currency of Guarantee Bond has expired, whether the executive has
asked for withholding the amount of bill in deposits towards Security
Deposits.
• The contractor has signed the ‘NO CLAIM CERTIFICATE’ in the final bill.
• If final bill is signed 'UNDER PROTEST' by the contractor, the requirements
of PARA-1485-E are fulfilled.
• If final bill is signed 'UNDER PROTEST', claims of the contractor have been
ascertained and have been dealt with keeping in view the remarks offered by
the responsible Executive regarding acceptance or rejection of the claims.
NOTE: - Such Final Bills signed 'under protest' should not be admitted in internal
check unless the requirements of Para-1485-E are fulfilled.
• A certificate of check of measurements & the results of other examinations
regarding satisfactory completion of work has been recorded by ADEN on
the final bill.
• Any outstanding recoveries against the contractors, which necessitate with
holding of payment against his bill has been affected with reference to the
Executive’s letter for withholding the amount.
_________________________________________________________________________________________
• The Executive has requested for with holding of amount from the final bill,
& the same has been affected by way of crediting to Deposit expenditure.
The executive’s reference and all other details have been recorded in the
said register/account meant for the purpose.
• The 'On Account (Running) & Final Bills are checked & compared with the
contractor's ledger (From E-1483).
• Income Tax, surcharge, education Cess & other statutory levies are
deducted as per prescribed rate.
2.0 Cash Imprest: General /Fuel (Relative Para for check of cash Imprest A/C 1601-
A-1, 1050 to 1055-F1
2.1) Objectives:
• To ensure that the procured items are for the purpose for which imprest has
been sanctioned.
• Appropriate Amount is debited to correct head of allocation to ensure that
expenditure accounts reflect true and fair picture under each proper head, sub-
head.
• To ensure that regular purchases are not being made from imprest.
• To see that tender item has not been purchased.
• That the expenditure is within the prescribed limit.
2.2) Internal Check: -
On receipt of bills, CO6 is taken as per Para 1106-A1 i.e. “Registration of
Bills”. Internal checks are carried out in terms of Para 1601- A-1,1050 to 1055-F1.If
found correct in all respect, Bills are passed and Co-7 are prepared after ensuring the
availability of funds. Cash Imprest Bills are passed once in a month. If recoupment
needed more than once in a month on unavoidable circumstances then approval of
Branch Officer/ADRM approval is required. Apart from the above the following internal
checks are also to be exercised while scrutinizing imprest Bills: -
• Correctness of entries in the Imprest account is checked with reference to
supporting vouchers.
• Arithmetical accuracy .
• Imprest has not been utilized to liquidate such claims, which should ordinarily
be pre-checked.
• Supporting vouchers are genuine and full legal Acquaintance for the payment
made.
_________________________________________________________________________________________
_________________________________________________________________________________________
_________________________________________________________________________________________
same is also booked to MISCELLANEOUS ADVANCE. Generally, the following items are
booked to this Suspense Account in this office:
(a) Expenditure incurred for Minister’s visit, for the deposits made for Water,
Telephone, Electricity and Gas connections etc.
(b) ATD/TCs received from other units for those items for which details of allocation
are not known.
(c) Miscellaneous Advance is debited.
(d) When pay orders for RRB exams, are passed.
(e) Expenditure Sections (X-I,X-II) passes some Expenditure bills for which
allocation is not known.
(f) Misc. items (expenditure of which can not be booked to any other head)
(g) Debit postings of Suspense Register have to be done by taking details from other
sections viz Books.
5.3) Clearance:
• After getting details of expenditure from executives JV have to be prepared by minus
Debiting Misc. Advance and Debiting to final proper head.
• Deposits paid for water, telephone connections are cleared by booking the expenditure
to Final Head, after receiving the vouchers.
• Wherever details of expenditure/transaction are not available and possibility of
booking the expenditure to Final head is remote, in such cases, write off option may be
exercised, after taking sanction of competent Authority. Credit side postings of this
Suspense Register is to be done from the JV entries prepared by the suspense section
or JVs of the respective section who has debited the amount to this suspense head. the
same is posted on debit side in the MAX ledger, and the balance amount, which has
been deposited by executive to station earning through MR is posted on credit side in
the MAX ledger. The same is reflected in the book through MCR/ divisional sheet
received by book section from HQ.
• Having done so, the register is totaled monthly and reconciled with that of General
books available in the books section.
6.0) Procedure for paper securities.
The procedure according to which security deposits are to be dealt has been
laid down in chapter xviii Accounts code Vol.1. Para 1817 of AI elaborates the
procedure to maintain the register for recording the receipt and return of all security
deposit received. All paper securities are released/ returned only after receiving the
_________________________________________________________________________________________
letter from executive duly recording the reasons for the same. The entry is made in the
register A1817 and signed by the dealing clerk / SO/ ADFM.
6.1)Internal check of Paper Securities in Accounts Office.
• It may be ensured that the securities are valid including the maintenance period of
respective work ,if any.
• In case of B.G. it is in prescribed format (as per appendix X of A1) and bonafide is to be
verified. it is correctly drawn up, stamped and vetted by law officer.
( It is important to ensure that copy of paper security is sent to bank along with
confirmation letter , so as to ensure the genuineness of the signatories etc.).
• To obtain written confirmation from the issuing bank to verify the genuineness of
paper security .
• It is to be seen that the executive has certified that the checks mentioned in above Para
have been carried out.
• It is valid in respect of the amount and the period for which it has been drawn.
• In case of securities in the shape of Bank Guarantee, the date of expiry should be
watched and timely action taken for its renewal/encashment as the case may .
• If the Associate Accounts Officer considers that the action taken by the executive for
renewal/extension is not likely to materialize before the actual date of expiry , the
Accounts Officer shall advise the bank concerned to deposit the amount due under the
Guarantee . he may depute a staff to the bank concerned to encash the BG.
• The amount and period shown therein is in accordance with the terms and conditions
of the contract.
• No payments on any running bills is to be made to the contractor without carrying out
the above checks on paper securities.
• To enter the details like date of expiry, description of the contract and contractor’s
name of such securities in manuscript register in form A. 1817.
• Each entry in the register of paper securities or return of any security should be
attested by an Accounts officer. Separate page should be opened for each type of
security.
• Before releasing any paper security, the departmental officer should furnish necessary
certificate that there is no dues left with the contractor.
• On receipt of intimation from the departmental officer that the securities deposited in a
particular case are to be returned. may be sent back and the date of return entered at
the same time in the register of Securities (A1817), before returning the securities they
should be endorsed back to the parties concerned.
• Before returning the security deposits the Accounts officer should in all cases satisfy
himself, from the facts available, that the purposes for which a security was deposited
has been satisfactorily served and there are no claims of the railway against the party
whose security deposits are being returned.
• BG obtained towards Security Deposit for due fulfillment of the work should be
released only after the expiry of the maintenance period if any and after passing the
final bill based on “ no claim certificate” furnished by executive.
• The genuineness of the paper security should be strictly checked. If any doubt arise
about the genuineness of the security, bank authorities may be contacted
personally with the original paper security, since it is very difficult to differentiate
between a good quality coloured Xerox and original one and originality can not be
ensured by sending the Xerox copy of paper security while asking for confirmation
from bank.
• It is generally seen that paper securities received with tenders are annexed in
tender file and allowed to move along with the movement of tender file. Such frequent
movement of original paper securities along with tender file should be avoided because
there are chances of replacement of original security with duplicate one during transit.
Original paper securities are to be kept in proper safe custody (even in executive offices
before sending to accounts office) and efforts should be made that such securities are
in reach of only authenticated staff/officers.
6.4) Procedure for Bank Guarantee.
All Bank Guarantee is dealt under Para 1815 of AI. Railway Board vide their
letter no.2005/AC/II/25/19 dated 08-09-2005 have also issued guidelines for
streamlining the procedure regarding Guarantee bonds submitted by contractors.
Steps to be taken by Executives and Accounts Dep’t to deal with G.B.s are laid down in
detail in this letter. Three months advance letter is being issued to executive with a
copy to concerned bank for all those cases going to be expired so that it can further be
extended or released as per requirement of work before its expiry date. If nothing is
_________________________________________________________________________________________
heard from the executive within time, which is one month before the expiry of validity
date, then it got encased and deposited in the Railway Accounts duly intimating to
concern executive.
6.5) Procedure for FDRS/TDRS/STDRS etc.
All above paper securities are dealt in accordance with the PARA 1813 of AI. In
this Para it has been mentioned, that once received , the documents should be first
scrutinized to see they are genuine, that the depositors title thereto is clear and the
endorsement have been made in proper form. For this a register in form A 1817 is
maintained. To follow these instructions all the executives have been asked by this
office that all the FDRS will only be entertained if the concerned issuing bank verifies
the same. The register is now also attested by concerned ADFM. The dealing clerk as
well as concerned section officer signed in the FDRs by putting the serial no. of
Register on FDR/Paper securities.
6.6) Procedure for DDs/BCs/Pos
In this connection, all the above paper securities encased before their expiry
are kept in RM Deposit Suspense. The amount will be released only after receiving the
letter from the executive duly recording the reason for releasing the same. This amount
is released through Pay Orders.
7.0) Maintenance of Various Registers:-
7.1). Maintenance of Retention money register: Para 1244 E
Retention money is deducted from contractors’ bills against security deposits.
It has Credit balance and suspense ledgers are maintained against each contractor.
These ledgers are posted with the help of cash print, JV and reconciled with G.B.
figures every month. Retention money is released to the contractors as and when P.Os
are received from executives by adopting procedures as that of passing R.M. In terms of
Para 321A, a list of more than 3 years old items, every six month is prepared and
amount can be transferred to Railway earning, with the approval of FA & CAO.
7.2) Deposit Work Register: Para 1852 E
Credit is received as and when other parties deposit amount to railways to get
their work done. The head is debited as and when the bills are passed. Departmental
charges are debited annually on receipt of T.V. from concerned executives. The same is
reconciled with G.B. every month. A register is maintained as per form E-1852.
7.3) Objectionable Item Register:
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• That test check by Gazetted Officers to be really effective & should take note of the
nature of work and the circumstances under which it is done;
• More routine check of certain number of items without selective examination should be
avoided;
• The sectional official should have a firm grip over the important aspects of work in his
branch office by undertaking a test check of these items from day to day rather than
confining himself to a routine check of a few items; and
• The test check should cover the work of as many clerks as possible.
• Keeping in view the above policy, test check should be conducted according to the scale
laid down in Annexure - I.
7.7.5) EXTENT OF TEST CHECK TO BE CONDUCTED:
The extent of test check to be done by the Gazetted Officers should include all
aspects of the work, which do not in the ordinary course pass through their hands in day
to day working. It is incumbent on the Section Officers in charge of the various Sections to
test check without omission all the various phases of work listed in Annexure - I relating
to their charge every month or at the specified intervals. In covering these items of work
from month to month, care should be taken to select the work done by different clerks
doing the same phase of work, so that the work of the various clerks placed under their
supervisory control is brought under the purview of their test check in rotation.
7.7.5) SELECTION OF CLERK(S) FOR TEST CHECKING THE WORK:
Test check being intended to ensure professional efficiency and improving the
effectiveness of the internal check, should be adequate and is to be carried out in a
systematic and intelligent manner. Clerks whose work has to be test checked should be
selected on the basis of random sampling and this selection should not be reduced to a
pre-determined routine matter. Selection of particular clerks, whose work is to be brought
under test check by the, Senior Section Officer during a month should be made
_________________________________________________________________________________________
confidentially by the Branch Officers (where two officers exist by the Senior Officer). All
phases of work done by the clerk(s) so selected should be subjected to test check to the
extent shown in Annexure - I . The selection of individual clerk for this purpose should be
so made that all the different phases of work in the Section would come under test check
in their turn during the course of each half-year. The selection of individual clerks from
month to month should be so made that work of all the clerks in the section should come
under test check of either Branch Officer, or Senior Section Officer
7.7.6) PROCEDURE FOR TEST-CHECK:
The Test check should, apart from verification and thorough examination of
facts and figures embodied in various documents brought under test check, be directed to
an intelligent scrutiny to find out whether the clerk(s) 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.
The test check register should be opened separately by each official, the
test check is required to be made in accordance with these orders. The entries made in
the register should contain adequate particulars so as to facilitate the identification of
the entry/voucher subjected to test check and entry/voucher should be endorsed “Test
checked” under the dated initial of the official conducting the test check. The exact
_________________________________________________________________________________________
nature of the discrepancy noticed should be briefly indicated in the appropriate column
of the test check register. If the discrepancy calls for a lengthy note, the same should be
given as a separate note for further disposal being done on the connected file(s) and a
cross reference to this note should be recorded in the relevant column of the Test Check
Register. The observations as a result of the test check should be clearly indicative of the
appraisal by the checking authority of the quality of performance of the clerks whose
work came up for test check.
7.7.8) TEST CHECK OF REGISTERS:
Another important item of test check is the inspection of different registers
by the Gazetted Officers. The intervals at which different registers maintained in
Accounts Offices should be put up for inspection by Officers has been prescribed in
Appendix VIII of the Railway Code for the Accounts Departments-Part-I. In addition to
these Registers, the Registers as detailed in Annexure to this chapter should also be put
up at the prescribed intervals for perusal of the Officers concerned. Details of these
registers may be noted in the REGISTER OF REGISTERS.
7.7.8) PERIODICITY OF SUBMISSION OF TEST CHECK REGISTERS TO OFFICERS:
Every test checks register should be provided with an inspection sheet below the
front page indicating the month of test check, date on which put up and the date
reviewed by the Officer concerned. The test check registers of clerks and Section Officers
should be put up to the ADFM/ SR.DFM on the 10th of each month indicating the test
check done on the work of clerk in the preceding month for review and orders, where
necessary, by the Branch Officers.
ANNEXURE –I
Sl. Description of the Extent of check by Gazetted Extent of check by
No Work Officer. SO(A)/SSO (A)
1 Contractor’s Bills 1 running bill and one final bill 2 running bills and final
every month bills every month
2 Misc.Bills 1 bill every month 3 bills every month
3 Imprest Account 1 bill every alternate month 2 bills every month
4 Agreement and work 1 item every month 2 items every month
orders
5 Posting of Suspense General Review every month 3 entries in every
Register register and general
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review
_________________________________________________________________________________________
VII. The credit for the released materials provided for in the estimate has been adjusted
against the work concerned.
VIII. The requisite certificate has been recorded to the effect that necessary addenda and
corrigenda to the list of buildings have been issued, if the completion report relates
to construction of quarters/service buildings.
IX. A certificate to the effect that necessary entries have been made in the siding
register/register of deposit works is recorded in all Completion Reports relating to
assisted sidings/deposit works.
9.0) Issue and Disposal of:
9.1) TDS/ INCOME TAX RETURNS:
Preparation of TDS Certificates and Filing Annual Return of Tax collected: After
closure of the cash transactions of the financial year the data bank available in the
Section Files of Codes 300 & 301 are compiled with the help of DBA and the
certificates are prepared and printed. Before printing the certificates the total amount
of TDS is reconciled with the ledger figures. A summary of tax collection is also printed
for the purpose filing the return of Tax collected.
9.2) ATD/ATC
Adjustment of ATD/ATCs:
The expenditure pertaining to this Division incurred by other units are transferred
through ATD/ATCs. The debits include those of the bills passed for stores, transfer of
materials, workshop debits of POHs, Stock Adjustment Accounts, debits on Work
Orders placed, transfer of deposit credits/debits, Stores Monthly Summaries, etc.
9.2.1) Procedure
The ATD/ATCs are received from Books Section after registering in the Inward
Register. The same is acknowledged by the Assistant and entered in his own ATD
register allotting a serial number starting one for the current financial year. The
register should contain ATD No., Month of receipt, and Nature of debit, Amount, Unit
transferring the debit, acknowledgement and a remark column. The ATDs, once
registered, are sent to the Budget Supervisor by obtaining acknowledgement against
each entry. These ATDs are either accepted by the Executives or returned unaccepted.
If accepted, the funds availability is certified with initials of the budget supervisor or
his representative with classification of the expenditure. The classification has to be
checked with reference to the nature of debit and Finance Code Volume II. If agreed
with the classification a JV is prepared by debiting Demand and minus debiting the
_________________________________________________________________________________________
unit transferring the debit. The details of ATD/ATC should be given in the narration as
far as possible. After the JV is prepared, necessary entry is made in the ATD Inward
Register against that ATD and put up for signature of SO/ADFM. After JV is signed,
the same is handed over to Books Section for recording the adjustment against each
ATDs delivered by them the JV is handed over to Budget Section by the Books Section.
If the ATD is returned unaccepted, it should be seen whether the reasons offered by the
Budget Supervisor or Executives concerned are correct and sufficient. E.g. Reasons
like “Not pertaining to BPL Division” should not be accepted but sent back to Budget
Section (WAB), if necessary, through a formal letter to get the reasons recorded as to
why and how the ATD is not pertaining to this Division. Otherwise, the chances of
refusing the ATDs returned to the parent unit are greater. Of the expenditure of any
unit should, as far as possible, be reflected in the same quarter of the year so that
disputes may be reduced to a minimum in the TD meetings. The last date for handing
over the JV to Budget Section is normally 21st of the following month or a date advised
by them as per target dates set by FA&CAO for submission of Account Current. Later,
the ATD/ATCs are arranged in the order of their entries in the JVs and JVs in the
order of their serial number/month-wise and bunched together and preserved for
record. The JVs are normally kept within the section’s records till closure of the next
financial year and after that sent to record section.
10) Disposal of Railway Board/Audit and Accounts Report.
Audit References: The queries received from Audit are replied, if necessary, by
obtaining remarks from concerned executives or replies are framed from the records of
the section. Each reference of audit is to be dealt with according to its significance.
11) Important tips for AFRES USERS:-
• Each and every user in the section including S.O. is allotted separate ID name and
password. Supervisor of the section will ensure that periodical changes of password
takes place for each and every user of X-II section. The entry of such effect is to be kept
in the manuscript register opened for the purpose. The period for changing in
password will be at the interval of at least a fortnight.
• After customization of AFRES programme, SO (In charge of the section) will run Audit
Trail of their section. This is to be run at the interval of 15 days and he will obtain
signature of concerned officer. SO will be given feasibility with their user ID and
password for accessing and running Audit trail.
_________________________________________________________________________________________
• It is also to be ensured by supervisor of the section that the ID and password is not to
be shared by more than one staff of the section.
• If there is any modification in any rules/programme due to Railway Bd’s
policy/circular /orders or due to any reasons the modification in the AFRES
programme is done & the proper testing of such changes is to be carried out and
results of such effect should be recorded before final implementation of application.
The detail procedure is annexed as AFRES USER MANUAL separately.
_________________________________________________________________________________________
(B)Imprest Bills:
fuel imprest of all departments A1 B2
1 General imprest of all departments A1 B4
(C)Pay Orders:
XRM, Arbitration fees,Court Fees A1 B3
MAX and other Misc A1 B1
(D)Petty Bills:
Advt Bills, News Papars Bills, Washing Bills, Water Bills & Other Misc A1
B3
(E)Telephone
All Department and all mobile and Land line telephone bills
A1 B4
2 Receipt and disposal of paper security A1 B5
5 M.L.VISHWAKARMA A.A. B4
6 M.K.JAIN A.A. B5
MEASURABLE PARAMETERS
SR.NO ACTIVITY TARGET PERIOD FOR CLEARANCE
IMPORTANT NOTE: It is to be ensured by the concerned section in charge that the updation
system is take place within barest minimum time and any revision, on account of new
rule/instruction from Rly Bd/ HQ’s warrants revision of process manual, is taken place
within one week of receipt of letter. However, to ensue the task “On EVERY 1ST DAY OF
THE MONTH THE SECTIN INCHARGE WILL REVIEW THE SYSTEM AND ENSURE THAT
ALL UPDATION /REVISION DURING THE MONTH ARE TAKEN PLACE.”
____________________________________________________________________________
2 Introduction
The Advanced Finance and Railway Earning & Expenditure System or AFRES
for short, is an integrated system that covers the working of the accounts office at
the zone level and at the division level. The system handles payments made by
the Railways and accounts of railway earnings apart from regular finance and
accounts functions. A number of associated activities are also covered. AFRES is
organized into modules, each module handling a category of activities.
__________________________________________________________________________
3 Logging in to AFRES
Once you click on the AFRES icon, you will be asked for User Id and Password.
Enter the Id and password given to you to access AFRES. At this point, the
computer checks the permission given to your User Id. If you are found to be an
authorized user, you will see the Main Menu and the system will be ready for
you to work on. Transaction in the Main Menu, then click on the option / screen
name Bill Registration. The form will appear and you can make entries. You may
also choose to open options using the Hot Keys available for each Menu Option.
4 .0) Setup
Setup option enables you to enter and maintain primary or base data. The data
entered and maintained here will be used as reference by the system during
various other entries and transactions. The data in the setup option is classified
into groups such as Party Master, Bill Types, Telephone Directory, Vehicle
Directory, DAVP List, Meter List, Imprest Sanctions, Expenditure Details,
General Codes, Document Control and Legal Cases. This menu will be accessible
only to personnel in charge of the maintenance of the Internal Check module.
Party Status Enter Party Status or you can select Party Status from List of Values.
Address Enter the address of the party
Pin Code Enter the postal Pin Code of the address
PAN Number Enter the party’s PAN number
Phone Number Enter the party’s telephone number
Fax Enter the party’s fax number
E-Mail Enter the party’s e-mail address
Rating Enter the rating of the party
Monetary Limit Enter the maximum amount up to which orders can be placed with the party
ITCC Number Enter ITCC Number of the Party
ITCC Validity Date Enter ITCC Validity Date of the Party
Bank Name Enter the name of the party’s bank
Branch Code Enter the branch code of the party’s bank.
Branch Name Enter the branch name of the party’s bank
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Bill Type Enter Bill Type, must be a valid.
Bill Section Enter Bill Section, must be a valid.
Allocation Enter Valid Allocation. Validation has been done against demand.
Party Type Enter Party Type, must be a valid.
Party Sub Type Enter Party Sub-Type or you can select Party Sub-Type from List of Values.
Authorization Enter Authorization Document, must be a valid. Eg. Contract / Sanction.
Document
Budget Mandatory Choose Budget Checking in this bill type & section is Mandatory or not from List
Box, can be 'Yes' or 'No'. If 'Yes', at the time of bill passing, budget availability will
be checked.
Cash Flag Choose Budget Checking in this bill type & section is Mandatory or not from List
Box, can be 'Yes' or 'No'.
Recovery Allowed Choose Recovery in this bill type & section is Mandatory or not from List Box, can
be 'Yes' or 'No'.
Recovery Code Enter or select from list the recovery code.
Recovery Code The description of the recovery code will be displayed.
Description
Allocation Enter Allocation
Clerk Id Enter the Id of the clerk authorized to handle the chosen bill type.
Clerk Name Enter the name of the clerk corresponding with the Id.
Del On checking the record will be deleted
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Executive Code Enter or select from list the code of the executive for whom you want to enter
imprest sanction details.
Imprest Type Enter Imprest Type. If you want to modify the Imprest Sanction details already
available, or you can select Imprest type from List of Values.
Sanction Number Enter or select from list the sanction number for the executive.
Sanction Date This is the date on which the sanction was given for the executive.
Sanction Validity This is the date up to which the sanction for the executive is valid.
Date
Sanction Amount Enter the amount sanctioned for the executive.
Last Recoupment This is to maintain Electric/Water Meter reading. Initially when the Meter
Date directory is created. You need to enter the initial meter reading. Later Closing
calls will be updated while passing the bill.
Closing Balance Enter the closing balance amount
Frequency Indicate (Monthly / Bi-monthly / Weekly) how frequently the imprest amount is
to be accounted for
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Accounting Unit Enter the Accounting unit Code.
Description Enter the Accounting unit description.
Type Enter the AU Type.
Alpha Div Code Enter the Alpha division code
Old Au code Enter the old AU code
SPU code and description Enter the SPU code description
Old SPU code Enter the old SPU code
Cost center Enter the cost center to which the SPU belongs to.
Department code and Enter the department code. The description gets automatically
description displayed.
Executive Code Enter the executive code
Description Executive code description
SOP Level Enter the SOP level
Sub Level Enter the Sub Executive level
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Demand Enter the Demand code
Short Description Enter the Demand short description
Description Enter the demand Long description
Abstract Enter the Abstract Code
Demand Type Enter the demand type.
Detail Head Enter the detail head
Description Enter the detail head description
Detail Head Flag Enter the detail head flag
List of Primary Units List of primary units separated by commas
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Spending Unit Enter the Spending unit code
Allocation Enter the allocation code
Exp code Enter the expenditure code
Form Layout:
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Contractor Code Enter the contractor code.
Contractor Name Enter the contractor name
Address Enter the contractor address
City Enter the city
Telephone Enter the telephone number
Pin Code Enter the pin code
Fax Enter the Fax number
E-mail Id Enter the email id of the contractor
Contact Person Enter the contact person
LST Number Enter the LST Number
CST Number Enter the CST number
ITCC validity date Enter the ITCC validity date.
PAN Enter the PAN Number
Contractor Status Select the contractor status from the list or enter it in the text box.
Status Date Enter the status updated date.
Remarks Remarks if any to be entered here.
Code Enter the work approved code
Description Description gets populated
4.B) Maintenance
4.B.1) Menu: Contract Entry:
This option is used to enter details of new contracts either for an existing or a
new party to whom the Railways has awarded a contract. For every contract, a
contract Id is created, item-wise contract details are entered and the terms and
conditions for the contractor are also recorded.
Form Layout:
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Contract ID If the Contract ID is left blank, you will be allowed to enter the new contract. If the
contract id is entered, must be a valid contract, which is already available. If an
invalid Contract ID is entered error message is displayed.
Agreement No. Enter the agreement number of the contract.
Contract Type Enter Contract Type. You can select it from List of Values provided or enter the
contract type.
Contract Code Enter the code for the new contract.
Contract Nature Indicate the nature of the new contract (Fixed –F or Running- L).
Sanction Number If the Nature of Contract is 'Running', there will not be any sanction against the
contract. If Nature of Contract is 'Fixed', then valid Sanction Number must be
entered.
Contract Date Enter the date of contract only if the nature of contract is Fixed.
Validity Enter the date up to which the contract is valid, only if the nature of contract is
Fixed.
Contract Value Enter the value of the contract in currency.
Contract descry. Enter a short description o f the new contract.
Spending Unit Enter the spending unit of the items of the new contract.
EMD Value EMP Value is displayed.
Item Details You can enter details of multiple items in this grid.
Item Category Enter or select from list the item in the new contract.
Item Description This is the description of the item.
Item Serial No. This is the serial number of the items in the grid.
Schedule Date Enter the date of schedule for the contract, only if the contract nature is Fixed.
Schedule Time Enter the schedule time, only if the contract nature is Running.
Item Quantity Enter the quantity of the item given on contract.
UOM Enter the unit used to measure the item.
Item Rate Enter the rate of the item.
Allocation This is the allocation for the given item.
Term Details Enter the terms of contract. You can enter these details for multiple terms.
Term ID Enter Term Id or select it from the List of Values provided. Eg. For Term Id is
Payment Terms - 'PAYT' Term Details are categorized as Value based & Text based.
If the Term is value based, then Term Value will be enabled & you will be allowed
to enter the value. If the Term is text based, then Term Text will be enabled & if
you have codes for the term, you can select it from the List of Value provided.
Term Description Enter a short description of the term.
Term Text / Term Term details are categorized as value based and text based. If the Term is value
Value based, then Term Value will be enabled and you will be allowed to enter the value.
If the Term is text based, then Term Text will be enabled.
Pay Stage Enter the stage at which the payment is to be made to the contractor.
%age Enter the percentage of payment to be made at the specified stage.
Allocation Allocation is defined along with the Term Id. This will be automatically displayed
when the term id selected.
4.C) Transaction:
The Transaction menu enables you to carry out transactions. The option
provided here are Bill Registration, Bill Return, Bill Passing (Contractor); Bill
Passing (Traffic); CO7 Posting; CO7 Confirmation; Provisional Bill; Other Bills;
X1I Section Chapter 7 page 11 of 24 Rev 00 01.01.09 Approved by ________
Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
CO6 Number CO6 Number must be Left blank, if you are entering a new bill, Otherwise
enter valid CO6 Number, to get the details, if the cheque is already written
for the CO6 No. details of the CO6 will be displayed.
CO6 Date This is the date on which the CO6 is generated.
Bill Type Enter or select from list the type of the bill.
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
X1I Section Chapter 7 page 13 of 24 Rev 00 01.01.09 Approved by ________
Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
Prompt Description
CO6 Number Enter valid CO6 Number to get the details, if the CO6 already passed or cheque has
been written you will not be able to return the bill.
CO6 Date This is the date on which the CO6 number was generated.
Bill Amount Bill Amount is displayed.
Party Name This is the name of the party who has raised the bill.
Bill Number This is the bill number.
Bill Date This is the date on which the party raised the bill.
Return Date Enter the date on which you want to return the bill.
Dealing Clerk Enter or select from list the clerk who is dealing with the bill return.
Return Reasons Fixed Reasons for returning CO6 will be displayed in the Return Reasons Grid. You
have to select the reason in the available reason codes.
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Section Enter or select the section, which contains the CO6 numbers you want.
CO7 Number This is the CO7 number that will be generated after you select CO6 numbers and
press Enter.
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
Section Enter or select the section, which contains the CO7 numbers you want to
confirm.
Confirm CO7’s This grid will display the CO7 details of the specified section.
CO7 Number CO7 Number is displayed.
CO7 Date This is the date on which the CO7 was generated.
CO7 Amount CO7 amount is displayed.
Confirm Click against the CO7 you want to confirm.
CO6 Details
CO6 Number
CO6 Date
Party Name
Passed Amount These are details of the CO6 numbers of the CO7
Deducted Amount
Net Amount
Pay Mode
Bank Code
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
CO6 Number CO6 Number must be Left blank, if you are registering a bill, to edit or view an
already registered CO6, please enter to get the details, if the cheque is already
written for the CO6 No. details of the CO6 will be displayed.
CO6 Date Enter CO6 Date. Cannot be greater than the system date.
Section Enter or select from list the section to which the bill is accounted.
Party Name Enter the name of the party who has raised the bill.
Bill ID Enter Party Bill Number. If bill for the bill type is already entered, respective CO6
Details are displayed.
Bill Date Enter the date on which the bill was raised.
Bill Description This is the Party Name or contractor name for the bill type alongwith the bill
description and bill amount.
SPU Enter Spending unit, must be valid.
X-Code Enter or select from list the code of the expenditure head to which the bill will be
attached.
Allocation Allocation is displayed.
Bill Amount Enter the bill amount
Reason for Disallowance Enter or select from list the reson for not passing a part of the amount.
Disallowance Amount Enter the amount you do not want to pay.
Clerk ID Enter or select from list the ID / name of the clerk who is passing the bill.
Pay Mode Enter Pay Mode or You can select it from the List of Values. If Pay Mode is 'Bank',
Bank Code will be enabled.
Bank Code Enter Bank Code must be a valid.
Recovery Code Enter or select from list the recovery code . The description is displayed.
Recovery Amount Enter the amount you are recovering from the bill amount.
X-Code Enter X-Code
Allocation By default, the respective Allocation for each bill type will be displayed. You will
be allowed to modify allocation & allocation must be valid for Spending Unit. You
can select it from the List of Values provided.
X-Code Enter X-Code
Allocation Enter Valid Allocation.
Db/Cr Flag Indicate whether the amount will be credited or debited.
Amount Enter the allocation amount
This option is used for to pass miscellaneous bills such as telephone, vehicle,
LAW bills, advertisement bills, imprest bills, water / electricity and deposit bills.
The entries you will be prompted for will depend on the type of bill.
Form Layout:
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
CO6 Number CO6 Number must be entered. If CO7 is already over you will not be able to
pass the bill again.
Bill Type, Bill description
Section, Clerk Id, Party These are the details of the specified CO6
Code,SPU Code,bill amnt
Allocation
Pay Mode If Pay Mode is 'Cash', bank code will be disabled.
Bank Code If the mode of payment is Cheque, enter from list the bank code.
Reason for Disallowance If you do not want to pay the bill amount, enter the reason
Disallowance Amount Enter the amount you want to disallow.
Vehicle Enter bills connected to vehicles in this grid.
Vehicle No. Enter or select from list the Vehicle number.
Vehicle Type This is the category type to which the vehicle belongs.
Type of Expenditure Enter from list the type of expenditure incurred on the vehicle.
Qty. If the type of expenditure is Fuel, then enter the quantity.
Rate If the type of expenditure is Fuel, enter the rate per liter.
Value If the type of expenditure is Fuel the value is
Tax Validity If the type of expenditure is Tax, enter the date till the tax is valid.
Suspense Sub Type Enter the sub type of the suspense register for the deposit.
Reference Document Number Enter the reference document number for the suspense register.
Amount to be paid Enter the amount to be paid towards deposit.
Recovery Details To enter the recovery details for a bill click on Enter Recovery.
Recovery Code Enter or select from list the recovery code.
Recovery Description This is the description of the recovery.
Recovery Amount Enter the amount you want to recover from the bill amount.
Allocation Enter or select from list the allocation corresponding to the spending unit of the
item in the bill.
Allocation Details The Passed Amount will go as debit to the allocation specified for the bill in the
CO6.The Net Amount will go as credit to Cheque. Bills and Recoveries will go
as credit to recovery allocation.
Amount Enter the allocation amount
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:
Prompt Description
CO6 Number CO6 Number must be entered. If CO7 is already over you will be
allowed to pass the bill.
CO6 Date, Bill Type, Bill
Description, Section, Party Code,
Clerk Id, Contract Id, Contract These are details of the contract bill and the contract.
Value, Bill Amount, Passed
Amount
Disallowance Amount Based on the Passed Amount and Recovery Amount, the disallowance
amount will be displayed.
X1I Section Chapter 7 page 21 of 24 Rev 00 01.01.09 Approved by ________
Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
Reason for Disallowance Enter or select from list the reason for disallowing an amount.
5.0) Reports:
This option enables you to generate various reports and registers.You can
generate a report, and
a. View the output on the screen
b. Print the reports using print option. The Windows print dialog will appear
on the screen. You can specify the printer and select the page numbers to be
printed.
c. Spool the generated report and store it in a specified directory.
6.0) Queries:
This option enables you to generate queries on the various data entered using the
Maintenance and Transaction options.
Reports Listing:
Report Description Report Name
CO6 Register AFICR01
Bill Return Register AFICR02
Provisional Bill Register AFICR03
CO7 Register AFICR04
Work In Progress of Bills AFICR06
Contract Bill Register AFICR07
Party-wise Bills Register AFICR11
Contract Register AFICR12
Bank Statement AFICR17
Pending Bills Report AFICR20
List of Bills Pending AFICR54
Weekly Progress Report AFICR06
Bill Return Register AFICR02
Provisional Bill Register AFICR03
Other Bills Register AFICR121
Telephone Bills Register AFICR68T
Imprest Bill Register AFICR68I
Vehicle Bill Register AFICR68V
Advertisement Bill Register AFICR68D
X1I Section Chapter 7 page 23 of 24 Rev 00 01.01.09 Approved by ________
Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
CALENDAR OF RETURNS
_______________________________________________________________________________________
MONTHLY REPORT
Month:
LIST OF RECORDS
XII SECTION
S. Record No. Format No., Records
Record Name Retention Period
No. if any Custodian
REGISTERS:
1 BG Register AC/PBL/XII/BGREG/01 B5
2 FDR Register AC/PBL/XII/FDR REG/01 TO 08 B5
3 Encashment Register AC/BPL/XII/ENCASH REG/01 & 02 B5
4 FDR FOLDER AC/BPL/XII/FDR FOLDER/01 TO 06 B5
5 BG FOLDER AC/BPL/XII/BG FOLDER/ 01 TO 04 B5
6 DD FOLDER AC/BPL/XII/DD FOLDER/01 & 02 B5
7 FDR VERIFICATION REGISTER AC/BPL/XII/FDR VER./01 B5
8 Suspense Register Deposit XRM AC/BPL/XII/DEP XRM /01 TO B3
9 Deposit Work AC/BPL/XII/D. WORK/01 TO B3
10 MAX. Suspense Register AC/BPL/XII/MAX /01 TO 18 B1
11 Objection Item Register AC/BPL/XII/OIR/01 A.854 A1
12 Saving Register AC/BPL/XII/SAVING/01 A1
13 Contractor Ledgers AC/BPL/XII CL/01 TO 51 E.1338 B1 TO B4
14 Register of Paper Securities AC/BPL/XII/PS/01 TO A.1817 B5
15 Abstract of Bills passed CO7 AC/BPL/XII/CO7R/01 A.1102 A1
16 Register of bills for internal checks CO6 AC/BPL/XII/CO6R/01 A.1107 A1
17 Test Check Register AC/BPL/XII/Test Check A1
FILES :-
18 Unsanctioned Expenditure AC/BPL/XII/U&E/ 01 B3 Till finalisation
19 Deposit Work AC/BPL/XII/DW/02 B3 Till finalisation
20 Misc. Corrospondence AC/BPL/XII/MISC/ENGG /C/03 B3 Till finalisation
21 Completion Reports AC/BPL/XII/CR/04 B3 Till finalisation
FUNCTIONAL CHART
SR.DFM
DFM/ADFM
SSO (XII)
(A1)
AA AA AA AA AA
(B1) (B2) (B3) (B4) (B5)
CO6 Taken
END
______________________________________________________________________________________
______________________________________________________________________________________
Cash
print CO-6 No. taken through
JV Print JV
computer. Cash
print Print
______________________________________________________________________________________
CO-6 Taken
Cash
Slip Division
Sheet
BANK DEMAND
GUARANTEE DRAFT /B.C. FDR/STDR
ON RECEIPT
POSTED IN POSTED IN FDR POSTED IN
B.G. REGISTER FDR
REGISTER
ADVISED TO
ALL CONCERN ENCASHED AND
FOR TRANSFERRED TO ENCASHED AND
EXTENSION R.M. REGISTER IF TRANSFERRED
S.D. TO RLY.EARNING
IF TENDER COST
RELEASED AS
PER
RELEASED AS PER AUTHORISED
IF NOT AUTHOURISED LETTER
EXTENDED, LETTER FROM FROM
ENCASHED AND EXECUTIVE EXECUTIVE
TFD. TO RM THROUGH P.O.
DEPOSIT
REGISTER
______________________________________________________________________________________
EMD (Dr.)
EMD (Cr.)
Internal Check
RJV Summary
EMD Register CO 7
RJV
Reconciliation
Cr. Dr
Revenue Ledger
______________________________________________________________________________________
Amend New
Date Section Particulars of Amendment
ment Rev No.
No.
________________________________________________________________________
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5066
E-mail : sosettbpl@rediffmail.com
1 Abbreviations 01/01/09 02
2 Introduction 01/01/09 01
Activity/ Responsibility
7 01/01/09 01
Mapping Chart
ABBREVIATIONS
S.No. Term Expansion
1. AA Account Assistant
2. ADFM Astt. Divisional Finance Manager
3. ATC Advise of transfer Credit
4. ATD Advise of transfer Debit
5. CO6 Audit voucher 6
6. CO7 Cash Order7
7. DA Dearness Allowance
8. DCRG Death cum retirement Gratuity
9. DFM Divisional Finance Manager
10. DMO Divisional Medical Officer
11. DRM Divisional Railway Manager
12. ECC Employee’s Co-operative Credit Society
13. EFP Enhanced Family Pension
14. FA&CAO Financial Advisor and Chief Accounts Officer
15. FD Future Debit
16. FIR First Information Report
17. GIS Group Insurance Scheme
18. HOD Head of Department
19. HQ Headquarter
20. JV Journal Voucher
21. LPC Last Pay Certificate
22. M.N.P. Minimum Notice Period
23. P.Tax Professional Tax
24. PFRO Provident Fund Realizing Order
25. PPO Pension Pay Order
26. QS Qualifying Service
27. RELHS Railway Employees Liberalized Health Scheme
28. Rly Railways
29. SOPEST Schedule of Power on Establishment Matters
__________________________________________________________________________________
__________________________________________________________________________________
INTRODUCTION:
The pension and settlement section is one the most mportant
section deals with the pensionary benefits granted to the Raiwlay servants in
respect of their services generally fall with one or other category viz.
Superannuation pension, invalid pension , commutation , ex-gratia pension, DCRG,
family pension, Technical quality, death gratuity etc.
____________________________________________________________________________________
In this documents instead of reproducing details from codes and manuals the
relevant paras have been quoted in abbreviated form. For example 1335 A1
means paragraph 35 of Chapter XIII, Indian Railway Code for the Accounts
Department Volume I. Similarly 5 Appendix VIII-A1 means paragraph 5 of
Appendix VIII of the Indian Railway Code for the Accounts Department Volume
I.
_______________________________________________________________________________
SCOPE OF WORK: -
The scope of work of the Pension and Settlement Section can
broadly be summarized as under:
1. Verification, Checking and passing of Settlement claims pertaining to:
(I) Normal retirement cases,
(ii) Other than Normal retirement cases (ONR)
(iii) Expiry cases (D.C.RG. Commutation Value, G.I.S., Leave Salary, Last
month wages),
(iv) Medical claims Proposals of retired employees.
2. Calculation of Pension and other arrear claims like HRA, CCA, NDA, NHA, and
Mileage, TA conveyance, Transfer Grant and retired employees.
3. Preparation of P.P.O.s of all type of Settlement cases of retired employees
including revision of Pension.
4. Checking of P.P.O.s and processing for the countersignature of AO Pension, HQ.
5. Passing of Unpaid pay orders of Retired employees.
6. Posting and reconciliation of F.D. and Funeral Advance.
7. All correspondence pertaining to Pensioners, Bank, R.T.I. PNM etc.
8. Preparing and disposal of all returns of sett. Section.
9. Running of Audit Tail in AFRES.
10. Attend settlement functions and Pension Adalats.
11. Revision of PPO.
__________________________________________________________________________________
SECTIONAL PROCEDURE
(I) TYPES OF PENSION:-
There are seven types of settlement cases received by the section which are
detailed below :-
________________________________________________________________________________________
xii) Immediately after sign of ADFM PPOs along with the Pension Booklet ‘C’
forwarded to FA&CAO’s office for obtaining the counter signature.
xiii) Pension copy of PPO handed over to Pensioner, Disburser copy dispatched to
concern Bank.
xiv) Printing of CO6 Register , CO7 Register are also ensured.
xv) Service Records return to concerned Department from where the case is received
by this office along with the copy of PPO and party Advice .
xvi) Leave salary is to be passed in the following month on the receipt of Pay sheet
along with attendance of last month.
(B) Voluntary retirement Case:
In addition to the details stated at (A) above, the procedure specifically earmarked for
dealing the cases of Vol. Ret. is adopted as detailed below:
i) Verification of three months notice period .
ii) Acceptance by the Comp. Authority and the letter of vol. Retirement
iii) Verification of waival of notice period by the Com. Authority in case the notice
period is less than three months from the date of retirement.
iv) Verification of weightage of qualifying service.( This has been dispensed with in
new cases.)
v) Calculation of Settlement dues is similar to that of Superannuation cases.
vi) The leave salary is to be passed along with the settlement dues.
(C) Compulsory Retirement Case:
In addition to the details stated at A&B above, the procedure specifically earmarked
for dealing the cases of Compulsory Ret. is adopted as detailed below:
i) Verification of letter containing the penalty imposed by the comp. Authority and
the date of comp. Retirement.
ii) Verification of the fact whether the comp. Retirement is “with” or “without
pensionary benefit”.
iii) If the Comp. Auth. has decided that “with pensionary benefits” then the DCRG is
worked out according to the percentage decided.
iv) Pension /Family Pension is authorized without considering the commutation
factor.
________________________________________________________________________________________
v) If the Comp. Auth. has decided “without pensionary benefits” then only the own
contribution of the employee i.e. PF and GIS is passed. No pension/family
pension is authorized.
vi) The commutation value is not passed along with the settlement dues but at a
later date on receipt of the recommendation of the Medical Board regarding the
age factor of the employee.
(D). Medically Unfit Case:
In addition to the details stated at (A) above the following procedure
specifically earmarked for dealing the cases of Medically Unfit Cases is adopted as
detailed below:
i) Verification of medical certificate issued by the medical authority indicating the
employee is medically unfit for all classes.
ii) The commutation value is not passed along-with the settlement dues but at a
later date on receipt of the recommendation of the Medical Board regarding the
age factor of the employee.
(E) Removal Cases:
In addition to the details stated at (A) above, the procedure specifically earmarked for
dealing the cases of Medically Unfit Cases is adopted as detailed below:
i) Verification of letter containing the penalty imposed by the comp. Authority and
the date of removal from service.
ii) Verification of the fact whether the removal from service is “with” or “without
pensionary benefit”.
iii) If the Comp. Auth. has decided “with pensionary benefits” then the DCRG is
worked out according to the percentage decided.(maximum DCRG admissible in
such case is 2/3 only) “without pensionary benefits” then only the own
contribution of the employee i.e. PF and GIS is passed. No pension/family
pension is authorized.
iv) The commutation value is not passed along-with the settlement dues but at a
later date on receipt of the recommendation of the Medical Board regarding the
age factor of the employee.
In addition to the details stated at (A) above the following procedure specifically
earmarked for dealing the cases of Medically Unfit Cases is adopted as detailed below:
i) Verification of Death certificate issued by the local bodies in original.
ii) Verification of nomination executed by the deceased employee
iii) Verification of Family particulars.
iv) Verification of disputed claims such as more than one wife, claims from the
parents of deceased employee, and court attachment etc.
v) Verification of succession certificate/affidavit/no objection certificate,
indemnity bond issued by such authorities in disputed case.
vi) Referring disputed case to Rly’s Law Officer through DRM (P/Sett) to obtain
his opinion.
vii) The share of widow is passed through Cheque, drawn in favour of the
concerned Bank against the A/c No. of the widow. The shares of children’s
are passed through Cheque by sending the same at their residential address.
. Dues of minor’s are withheld for want of guardian-ship certificate.
viii) Family Pension is authorized in favour of :
a) Where only one widow is the claimant, full pension to her.
b) Where one or more widows are claimant, proportionately amongst the
widows, However other checks are to be exercised as per Chapter IX of
Pension Manual.
(G) Missing Case:
In addition to the details stated at (A) above the following procedure specifically
earmarked for dealing the cases of Medically Unfit Cases is adopted as detailed
below:
1) Verification of F.I.R. lodged in the Police Station regarding missing of the
Railway employee.
2) Sanction of the competent authority is verified for treating the case as missing.
3) Settlement dues such DCRG, PF, GIS, is passed after one year from the date of
FIR lodged in the Police station. Half of the DCRG is withheld for the period of
seven yrs. From the date of FIR lodged in the Police station.
4) The GIS contribution is only paid to the claimant. The interest on GIS is paid
after the period of seven yrs. From the date of FIR lodged in the Police station.
________________________________________________________________________________________
5) The settlement dues are passed only on receipt of Indemnity Bond from the
claimant.
6) The family pension is provisionally passed at normal rate after one year from
the date of FIR lodged in the Police station.
7) After completion of seven yrs. from the date of FIR lodged in the Police station
the case will then be treated as Death case and the balance amount of DCRG
withheld and GIS interest will be passed in favour of the claimant. The Family
Pension will also be then revised as applicable in death cases and accordingly
the arrears of Pension will be passed.
In addition to the above work the paysheets for following dues are also
dealt in Sett. Section.
1) Leave salary
2) PLB
3) Transfer and Composite allowance
4) Difference of Pay
5) Difference of DCRG
6) Accident Free Awards to the running staff
7) Difference of D.A. in Leave Salary
These pay sheets on receipt in the section are given CO6 number and are sent to
Estt. Section for certification and are subsequently passed for payment by the
concerned dealing clerk. The details of which are recorded in the settlement
register maintained for the purpose.
The following vouchers are also dealt by sett. section
i) Refund Voucher for releasing the Future Debit booked under Deposit
Pension.
ii) Pay order for passing the amount booked under Deposit P.F.
iii) Pay order for Re-imbursement of Medical claims
The concerned dealing clerk also passes these Vouchers for payment by
recording the amount in the Settlement register. In case of item 1 and 2 the
corresponding debit in the Suspense register like Deposit Pension and Deposit
P.F. for the amount so passed is also made.
(II) Dealing with the proposals of revision of pension cases:
There are following types of revision cases:
________________________________________________________________________________________
________________________________________________________________________________________
(VII) MISC.
In addition to the above the following suspense heads are also being maintained
in settlement section :-
ii) FUNERAL ADVANCE
iii) DEPOSIT PENSION.
(i) FUNERAL ADVANCE:- Debit items received through head quarter division
sheet against expired employee(when amount is given to the deceased of the
employee from station through station pay order)
Clearance of the item is done as soon as the settlement case received from the
executive by deducting the funeral advance amount from the dues of the
employees while preparing of Co7 of the employee’s case.
(ii) DEPOSIT PENSION:-Debit posting of items is made Immediately after receipt of
cash print and RJV print of unpaid items from books section.
Deposit pension items cleared as soon as the clearance certificate received form
the executive for the reason they kept in this head.The old items /hard core items
are to be cleared after stipulated time. For the purpose the letter is to be
forwarded to personal department, pensioners are also to be advised .The guide
lines for the clearance of the item is laid down in the Accounts code Para 319
and such procedure is to be adopted for clearance the items.
(VIII) CHECK LIST ON SETTLEMENT OF PENSION CASES:
Following checks are to be exercised while checking and passing retirement
cases. These checks are illustrative but not exhaustive:
i)SERVICE REGISTER & LEAVE ACCOUNT :
The service register is complete in all respects.
Entries on the first page of the service register is filled in completely and correctly
duly attested by the competent authority.
Date of birth is written both in figures and words.
Entry in the service register regarding regularisation of casual labour service is made
________________________________________________________________________________________
________________________________________________________________________________________
The test check register should be opened separately by each official, the test check
is required to be made in accordance with these orders. The entries made in the
register should contain adequate particulars so as to facilitate the identification of the
entry/voucher subjected to test check and entry/voucher should be endorsed “Test
checked” under the dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the
appropriate column of the test check register. If the discrepancy calls for a lengthy
note, the same should be given as a separate note for further disposal being done on
the connected file(s) and a cross reference to this note should be recorded in the
relevant column of the Test Check Register.
The observations as a result of the test check should be clearly indicative of the
appraisal by the checking authority of the quality of performance of the clerks whose
work came up for test check.
Each and every user in the section including S.S.O. is allotted separate ID name and
password. Supervisor o the section will ensure the periodical changes of password
exists for each and every user of section. The entry of such effect is to be kept in the
manuscript register opened for the purpose. The period for changing in password will
be at the interval of at least one month.
________________________________________________________________________________________
After customization of AFRES program, SSO (In charge of the section) will run Audit
trail of their section. This is to be run at the interval of 15 days and obtain signature
of concerned officer. SSO will be given feasibility with their user ID and password for
accessing and running Audit trail.
It is also to be ensured by supervisor of the section that the ID and password is not to
be shared by more than one staff of the section.
If there is any modification in any rules/programme due to Railway Bd’s
policy/circular /orders or due to any reasons the modification in the AFRES program
is done the proper testing of such changes is to be carried out and results of such
effect to be recorded before final implementation of application. The detail procedure
on AFRES USER is annexed separately.
________________________________________________________________________________________
This document also discusses all important error messages and problems the user might
encounter in the course of operating this software module.
2. Introduction
The Advanced Finance and Railway Earning & Expenditure System or AFRES for short, is
an integrated system that covers the working of the accounts office at the zone level and at
_____________________________________________________________________________________________
the division level. The system handles payments made by the Railways and accounts of
railway earnings apart from regular finance and accounts functions. A number of
associated activities are also covered.
AFRES is organized into modules, each module handling a category of activities. The
different modules are Books, Cash & Pay, Costing, E-Suspense, Fuel Accounting, Finance,
Internal Check, Pension, PF, Suspense and Traffic Accounts.
4.1) Function: Pay Unit Directory
This form is used to enter/edit any pay unit details.
Form Layout: Pay Unit Directory
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:-
Prompt Description
Paying Unit Type Pay unit Type
Payment Mode Mode of payment
Link Code Link branch code
Paying unit Code Paying Unit branch code
Description Paying Unit branch name
BSR Code BSR Code
Address Address of Link branch
Pin code Pincode of Link branch
4.2) Function: Link Directory
_____________________________________________________________________________________________
Form Layout:
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:-
Prompt Description
Link code Link branch code
Focal Point Focal Point
Address Address of the Link branch
Pin Code Pin code
4.3) Function: Commutation Rate Table
This option provides the facility to Update commutation rated for different age groups.
Form Layout:
The details regarding kind of data accepted by the AFRES System and
other particulars are given below:-
Prompt Description
_____________________________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other
particulars are given below:-
Prompt Description
Effective Date Effective from date
Relief Rate Relief Rate
Relief Type Type of Relief
Description Description of Relief type
4.5) Function: Ready Reckoner
This form is used to enter the Pay Fixation details.
Form Layout:
_____________________________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:-
Prompt Description
Basic From Rs. Basic Start range
To Rs. Basic End range
DP Rs. Dearness Pay
DA Rs. Dearness Allowance
IRI Rs. Interim relief - I
IR II % Interim relief – II
Weightage Weightage
4.6) Function: Scale Directory
This form is used to maintain the scale code directory
Form Layout:
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:-
Prompt Description
Scale Code Scale code
Minimum Scale Minimum Scale
Incr1 Increment 1
Stage1 Stage 1
Incr2 Increment 2
Stage2 Stage 2
Incr3 Increment 3
Max. Scale Maximum scale
_____________________________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:-
Prompt Description
Employee Employee code
Name Employee name
Designation Designation
Trade code Trade code
Sex Sex
Dept Code Department code
Staff Category Staff category
Date of Birth Date of Birth
Date of Join Date of Joining
Date of Retirement Date of Retirement
Accounting Unit Accounting unit
Marital Status Marital Status
Bill Unit Bill Unit
Leave Type Leave code
Leave Balance Leave balance
From Date Leave taken from
To Date Leave taken till
No. of days No of Days
Medical certificate Medical Certificate required
Tot Days Total no of days
Effective Date Effective date
Basic Rate Rate of Pay
_____________________________________________________________________________________________
Form Layout:
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:-
Prompt Description
Employee Employee code
Name Employee name
Designation Designation
Trade code Trade code
Sex Sex
Dept Code Department code
Staff Category Staff category
Date of Birth Date of Birth
Date of Join Date of Joining
Date of Retirement Date of Retirement
Accounting Unit Accounting unit
Marital Status Marital Status
Bill Unit Bill Unit
Leave Type Leave code
Leave Balance Leave balance
From Date Leave taken from
To Date Leave taken till
No. of days No of Days
_____________________________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:-
Prompt Description
PPO Number PPO Number is displayed
Employee Code Enter the Employee Code. It cannot be left blank.
Accounting Unit Accounting Unit is displayed
Designation Designation is displayed
SB A/c No. The Account Number of the employee has to be entered here.
Cessation Reason The Cessation reason has to be entered here. It can be selected
from the List of Values.
Date of Cessation The Date of cessation should be entered in 'DD/MM/YYYY'
format.
Pension Type The Pension type of the Employee has to be entered here.
Pension Start Date The Pension start date has to be entered in 'DD/MM/YYYY'
format. Pension start date cannot be lesser than the Cessation
date.
Pension Amount If the Pension type is Provisional Pension then the Pension
amount can be entered.
Payment Mode The payment mode has to be entered here.
_____________________________________________________________________________________________
This form is used to modify any information, which has revised for the pensioner for
example the pay unit code, address etc. This form also allows splitting a pension among
multiple beneficiaries based on the percentage distribution, which will be entered by the
user.
_____________________________________________________________________________________________
Form Layout:
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:-
Prompt Description
PPO Number PPO Number.
PF number PF Number
Pension Type Pension type
Payment Mode Mode of Payment
Focal Point Focal Point branch
Paying Branch Paying unit branch
Link Code Link branch code
SB A/c No. SB account number
Closed Pension Status
Start Date Pension Start Date
Non Qual. Service Non Qualifiying service – Months entry
Days No of Days to be entered for NQ service
Other Services Other Services – Enter Days, Months and year
Other Service Club Club Other services – Yes / No
Commutation Commutation option required – Yes / No
Comm. % Commutation Percentage
Comm. Opt. Dt Commutation option date
Comm.Ded. Start Date Commutation Deduction start date
Comm. Surrender Date Commutation Surrender date
Comm. amt Commutation amount
Comm. Dedn Amt Commutation Deduction amount
_____________________________________________________________________________________________
This form is used to freeze an account of an employee. Once the account is freezed
the account cannot be modified. Only those accounts, which are not freezed, are displayed.
The user is not allowed to freeze an account, which has already been freezed.
Form Layout:
_____________________________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other particulars
are given below:-
Prompt Description
PPO Number PPO Number is displayed
Name Name is displayed
If you want to freeze a particular Employee's account then this
Freeze
column has to be Ticked.
View Employee Click this button to view the Employee details - name,
Details designation, accounting unit pension type, pension status etc.
_____________________________________________________________________________________________
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:-
Prompt Description
Enter the PPO number in this field for whom you want to find the average
PPO Number
salary.
Employee Employee is displayed
Sl. No. Sl. Number is displayed
In the details block the salary for all the months along with Pay, No. of
Year & Month
days in month, No. Of days on leave are to be entered.
The pay of the employee for the entered month and year must be entered
Pay
here.
No. of days in
The number of days in the month has to enter in this field.
Month
No. of days in
Number of days without Pay has to be entered here.
WP
No. of days in
Number of days in FP is displayed
FP
Pay Eligible Pay Eligible is displayed
Pay Ratio Pay Ratio is displayed
4.13) Reports List :
Report Name Report ID
Checklist of Employees AFPNR02
Checklist of Pension Records AFPNR09
Average Pay Calculation AFPNR01
Pension Calculation work AFPNR03
Sheet
DCRG List for the month AFPNR04
Pension Pay Order (PPO) AFPNR05
Pension Pay Advice (PPA) AFPNR06
_____________________________________________________________________________________________
OPTG,COMML,LOCO(S),
Running Staff of BPL
Division(
Verification,Checking and passing of Settlement cases of : Drivers,Guard)Education, SSO AA
Personal ,Gazetted officers of
all Department
RCT,Accounts.S&T.
DSL Shed,Elect.(TRS),(TRD)
(GEN.), C&W,ENGG. SSO AA
SOUTH(HBD TOKNW)
5 M.L.KHATRI A.A. B3
6 P.V.NIRKHE A.A. B4
Approved By
(Name & Seal)
Measurable Parameters
__________________________________________________________________________________
ADFM
SSO SSO
(A1) (A2)
CALENDAR OF RETURNS
______________________________________________________________________________
LIST OF RECORDS
Section: ____________________
settlement section
Record No.
S. No. Record Name Format No., if any
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be re
issued to all concern asking them to withdraw any record from destruction if required by them for any purpose.
Records Retention
Custodian Period
10 years
A.A.
5 Years
A.A.
5 YEARS
A.A.
A.A.
10 years
A.A.
1 year
A.A.
5 years
A.A.
2 years
S.S.O
2 years
A.A.
S.S.O
IF NOT CORRECT
Internal Check done and If RETURN TO DEPTT.
correct CO7 prepared FOR CLARIFIATION
through AFRES
END
FLOW CHART :
Settlement case Pension Pay Order's Supplementary pay sheet
Returning of the SR to
personal Branch
Amendment New
Date Section Particulars of Amendment
No. Rev No.
ESTABLISHMENT(SUSPENSE)
SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5060
E-mail : sosusp@rediffmail.com
1 Abbreviations 01/01/09 01
2 Introduction 01/01/09 01
3 Sources of References 01/01/09 01
4 Scope of Work 01/01/09 02
5 Sectional Procedure 01/01/09 16
INTRODUCTION:
_________________________________________________________________________________
SCOPE OF WORK:
Various Advances viz. House Building Advance, Scooter Advance, Moped Advance,
Motor Car Advance, Personal Computer Advance, Advance Of pay on transfer, Fan
Advance, Cycle Advance etc.
House Building Advance, Deposit 'E', MISC. Advance (Estt.), Diet Charges,
Court Attachment, Scooter Advance, Moped Advance, Motor Car Advance,
Personal Computer Advance, Advance Of pay on transfer, Fan Advance, Cycle
Advance, pay orders of court attachment etc.
For all retiring employees section has to certify the outstanding balance and
interest if any against the employee for recovery purpose from their settlement
dues.
House Building Advance, Scooter Advance, Moped Advance, Motor Car Advance
, Personal Computer Advance, Advance Of pay on transfer, Fan Advance, Cycle
Advance etc.
5. PREPARATION OF:-
Suspense review of Advances like House Building Advance, Deposit 'E', Misc
Advance (Estt.), Scooter Advance, Moped Advance, Motor Car Advance, Personal
Computer Advance, Advance Of pay on transfer Fan Advance, Cycle Advance.
Court attachment.
6. MISCELLANEOUS WORKS:-
(A) Compilation of Half Yearly Susp .Review and All Budget stages(F Loans &
Advances),Post Checking of S.P.O. and their adjustment, Chasing up of
the clearance of Misc. Adv.(Estt.) and Deposit (Misc.) items.
(B) Preparation of schedule for transferring the credit to Director of Accounts
(Postal Linked Insurance Scheme).
SECTIONAL PROCEDURE
1.0) Rules and regulations in connections with ‘F’ Loans & Advances:-
The necessary circumstances to have while granting ‘F’ Loans & Advances, like House
Building Advance, Scooter Advance, Moped Advance, Motor Car Advance, Personal
Computer Advance etc. and eligibility criteria like, Permissible amount, furnishing the
documents, fixation of installments, charging of interest Etc. have invariably been explained
in Establishment Manual Chapter No.11 and different Letters issued from time to time.
Scrutiny of those aspects is not coming under the purview of this office. Sanctioning
authority should ensure that all relevant conditions have been fulfilled before sanctioning
the loan/Advance. Sanctioning authorities for different departments are as under:
Gazetted officers GM/AGM
Accounts FA&CAO
RPF CSC
Divisional Staff DRM/ADRM
(i) The amount of such advance for the first occasion shall not exceed Rs. 30,000/-
(Rs. thirty Thousand) or four months basic pay and dearness pay taken together,” or
the anticipated price of the motor cycle/scooter/moped, whichever is the least.
(ii) The quantum of advance that may be granted on the second or subsequent occasions
for the purchase of a motor-cycle/scooter/moped shall be restricted to Rs. 24,000/-
(Rs. Twenty four thousand ) or three months basic pay and dearness pay taken
together,”) or the anticipated price of the motor cycle/scooter/moped whichever is the
least.
(iii) Notwithstanding the condition stated in Para 1104 (5) (ii) of IREM an advance up to
Rs.20.000/- or the anticipated price, whichever is less, may be sanctioned by the
competent authority for purchase of Moped to Railway Servants having basic pay
plus dearness pay below Rs.6900/- per month. Board's letter No.
F(E)Spl./2006/ADV./4/5 dated 23 -11-2006)-Correction Slip No.189
(Ref: PARA 1106 IREM)
a) The amount of such advance shall not exceed Rs.1, 500/- (Rs.one thousand five
hundred) and shall be restricted to the anticipated price inclusive of sales tax of
the bicycle. If the actual price of the bicycle paid by the Government/Railway
servant is less than the amount of advance sanctioned, he shall refund the balance to
the Government forthwith.
b) The amount of such advance shall be recovered in equal monthly installments not
exceeding twenty-five. Authority Board’s letter NO. F (E) SPL. 97/ADV./2/2 dated 4-
3-98 and 1.11.04)
___________________________________________________________________________________________
a) The maximum limit for grant of HBA is revised to 34 months of basic pay and
dearness pay taken together in place of the existing limit of 50 months of basic pay
subject to a maximum of Rs. 7.5 lakhs or actual cost of the house or the repaying
capacity which ever is the least, for new construction/purchase of new house/flat.
b) The maximum limit for grant of HBA for enlargement of existing house is revised to
34 months basic pay and dearness pay taken together in place of the existing limit of
50 months basic pay subject to a maximum of Rs. 1.8 lakhs or cost of the
enlargement or repaying capacity, which ever is the least.”
c) In the case of construction of a house in rural area, the amount of advance will in no
case exceed 80% of the actual cost of land and construction of the house or the
actual cost of enlarging the living accommodation. In the case where the house falls
on the periphery of a town or a city, the amount of advance is not restricted to 80%.”
2.3.1) Interest:
The advance carry simple interest at the rate prescribed from time to time from the
date of payment of the first installment or lump sum as the case may be and is
calculated on the balance outstanding on the last day of each month.
The advance granted to a railway employee under these paragraphs together with
the interest thereon, shall be repaid in full by Monthly installments within a period
not exceeding 20 years. First recovery of the advance shall be made in not more than
180 monthly installments, and then interest shall be recovered in not more than 60
monthly installments.
Note:
(i) The amount to be recovered monthly shall be fixed in whole rupees, except in the case
of the last installment when the remaining balance including any fraction of a rupee
shall be recovered.
___________________________________________________________________________________________
(ii) Recovery of advance granted partly for purchase of land for constructing a new house
or enlarging living accommodation in an existing house shall commence from the pay
of the month following the completion of the house or the pay of 24th month after
the date on which the first installment of the advance for purchase of land is paid
to the railway servant, whichever is earlier.
(iii)In the case of advances taken for purchasing a ready built house recovery shall
commence from the pay of the month following that in which the advance is drawn.
Recovery of advance granted for construction of a new house or enlarging living
accommodation in an existing house shall commence from the pay of the month
following the completion of the house or the pay of the 18th month after the date on
which the first installment of the advance is paid to the Railway servant whichever
is earlier.
(iv) In order to avoid undue hardship to a railway servant who is due to retire within 20
years of the date of application for the grant of an advance and under the previous
rules applicable to him is eligible for the grant of a gratuity or death-cum-retirement
gratuity, government contribution and or special contribution in the case of
subscriber to S.R.P.F. (contributory), the Head of the Department may permit him to
repay the advance with interest in convenient monthly installments (the amount of
which shall not be less than the amount of monthly installments on the basis of
repayment within a period of 20 years) during the remaining period of his service,
provided he agrees to the incorporation of a suitable clause in the prescribed
Agreement & Mortgage Deed form to the effect that the Railway Administration shall
be entitled to recover the balance of the said advance with interest remaining unpaid
at the time of his retirement or death proceeding retirement from the whole or any
specified part of the gratuity, government contribution and or special contribution in
the case of subscriber to S.R.P.F. (Contributory) that may be sanctioned to him.
___________________________________________________________________________________________
suspension of the railway servant the recoveries may be suitably reduced by the Head
of the Department, if considered necessary, after obtaining the concurrence of the
Railway Board.
vi) If a railway servant ceases to be in service for any reason other than normal
retirement/superannuation, or if he/she dies before repayment of the advance in
full, the entire outstanding amount of the advance shall become payable to
Government forthwith. The Railway Board may, however, in deserving cases permit
the railway servant concerned, or his successors in interest, as the case may be, or
the sureties in cases where the applicants are temporary railway servants or due to
retire within 18 months of the date of application, or permanent railway servants who
require the advance for ready-built house, if the house has not been completed
and/or mortgaged to Government by that time, to repay the outstanding amount
together with interest thereon, in suitable installments. Failure on the part of the
railway servant concerned or his successors (as the case may be) to repay the
advance for any reason whatsoever will entitle the Government of India to enforce the
mortgage and take such other action to effect recovery of the outstanding amount as
may be permissible.
vii) The railway servant who dies before repaying the advance availed of by him under the
house building advance Rules and in whose case a portion of the outstanding
balance of the advance is to be set off against the death-cum-retirement gratuity
admissible to his successor, no interest should be charged on the amount of advance
thus adjusted against death-cum-retirement gratuity beyond the date of death of the
railway servant.
amount of advance, then he shall refund the balance to the Government forthwith.
Substituted vide ACS No. 42 circulated vide Railway Board's letter No.
F(E)Spl.97/ADV.2/2 dated 4.3.98.
Such second or subsequent advances for the purchase of a motor car will be
admissible only after four years reckoned from the date of Drawal of the last
advance have elapsed, provided that this restriction of four years shall not
apply in the following cases: —
(i) Where an advance has been allowed earlier for the purchase of a motor cycle/
scooter but if desired to draw the advance for motorcar.
(ii) Where he disposes of his motor-car in India prior to his posting/ deputation/
training abroad lasting more than one year and return to India without a
motor-car.
(iii) Where he is appointed to a regular post abroad and don’t take his motor-car
along with him.
The advance granted, either for the first time or on subsequent occasions shall
be recovered in such number of equal monthly installments as the railway
servant may elect, not exceeding 200 installments. The railway servant may at
his option repay more than one installments in a month. Modified vide Advance
Correction Slip No. 169 issued vide Railway Board's letter No. F(E)Spl.
2004/ADV. 2/2 dated 1.11.2004 (RBE 229/2004).
___________________________________________________________________________________________
The authority competent to sanction an advance for the purchase of Motor car
may sanction an advance not exceeding Rs.80,000/- (Rs. Eighty Thousand) on the
first occasion and Rs.75,000/- (Rs. Seventy Five Thousand) on the second or
subsequent occasions, or the anticipated price (excluding customs duty, if any),
whichever is less to a Railway Servant who is otherwise eligible for the grant of Motor
Car advance in terms of existing Rule, for the purchase of a personal computer.
(Ref: Para 1105 IREM VOLI)
Authority: Advance Correction Slip No. 189 (Rly. Board’s letter no.
F(E)Spl./2006/ADV./4/5 Dated 23-11-2006)
The advance sanctioned for the purchase of a personal computer shall be recovered
in such number of equal monthly installments as the Railway servant may elect, but
not exceeding 150. Total recoveries on account of all advances including computer
advance, taken by a Railway Servant shall not exceed 50% of the total emoluments.
4.2) Interest
Simple interest at such rates as may be fixed by Government from time to time for
the Motor Car advance shall be charged on advance granted to Railway Servant for
the purchase of Personal computer.
All other conditions laid down in the Rules regulating the sanctioning of motor car
advance will apply to the advance which may be sanctioned for the purchases of a
personal computer. (Ref: PARA 1106 of IREM)
___________________________________________________________________________________________
(i) The advance will be interest bearing and will bear the same rate of interest as that
chargeable on advance for the purchase of conveyances.
(iii) Eligibility.—The advance may be granted to Group 'D' railway servants who are
living in houses which are provided with electricity and have a plug point and who do
not already have a fan in the house.
(iv) Amount of advance.—The amount of advance will not exceed Rs.1000/- (Rs. One
Thousand) or anticipated price of the Table Fan whichever is less.
Recovery will be made in 10 equal installments from the pay bill of the railway
servant concerned. It will commence with the first issue of pay after the advance is
drawn. The authority sanctioning an advance may, however, permit recovery to be
made in a smaller number of installments if the railway servant receiving the advance
so desires. The amount of interest calculated in accordance with the usual rules will
be recovered in one installment. The recovery of interest will be made from the pay
bill of the month following that of which the repayment of the principal has been
completed. The amount of each installment will be rounded off to the nearest
rupees; any balance being recovered in the last installment.
___________________________________________________________________________________________
If the expenditure incurred can not be booked to Final Head at the time of
incurrence, or the allocation of expenditure was not known at the time of incurrence
of the expenditure or the expenditure can not be booked to any other head, the same
is booked to this head. Generally, the following items are booked to this Suspense
Account:-
• ATD/TCs received from other units whose details of allocation are not known is
debited to Miscellaneous Advances.
• When pay orders relating to on the spot awards, Telephone charges are passed by
Estt. Section and XII Section respectively.
required details, such items should not be allowed to be placed under suspense
heads of account.
(vii) It should be realized that the work has not ended with the placing of
amount under Suspense Account but actually the work starts from that point of time.
(viii) Full details are to be recorded.
(ix) Telephone charges paid on behalf of officers, will have to be cleared through pay
sheet recoveries.
(x) Wherever details of expenditure/transaction are not available, possibility of
booking the expenditure to final head is remote. In such cases, write off option will
have to be exercised, after taking sanction of competent Authority. Credit side
postings of this Suspense Register will have to be done from the JV entries prepared
by the suspense section or JVs of the respective section who have debited the amount
to this suspense head.
14.0) Interest recovery on different Advances:
After completion of Principal amount recovery, the department concerned will advice
calculation of principal amount and seek interest amount, interest amount so
worked out to be recovered are being advised to the concerned department. Normal
interest rates and penal interest rates (normal interest plus 2.5%) are being advised.
Sanctioning authority has to decide to levy penal interest rates or not after verifying
the relevant records available in the concerned departments.
15.0) Recovery from settlement cases:
In many cases, the advances/loan is not being recovered during their service period.
In such cases, if there is any balance on account of Principal/interest against any
one of the above advances/loans at the time of retirement, the same should be
deducted from the settlement dues.
16.0) Maintenance of different Suspense Accounts:
House Building Advance, Scooter Advance, Moped Advance, Motor Car Advance,
Personal Computer Advance, Cycle Advance, Fan Advance and Advance Pay for
Territorial Army Training. All the payments passed towards the above advances, will
be posted as a debit entry in the Relevant Suspense Register against a particular
employee. For some advance this procedure has been computerized. Recoveries of
advances are being made through employee’s pay sheets. Establishment section has
to furnish recovery statements for the recovery made against each employee. Based
___________________________________________________________________________________________
on the recovery statements, credit side of the Suspense register is being posted.
When the employee is making the payment at cash office, Credit side of suspense
register should be posted by taking details from cash slips. (This is applicable in
those cases where employees who have gone on deputation and those people who are
making lump sum payments)Posting and reconciliation of each suspense head is
done through process in AFRES.
(REF: PARA-314 A1, 320A1 and CHAPTER VI OF A1)
When an employee is transferred to other accounting unit and his debit balance is
outstanding, JV and ATD/TC should be prepared by crediting the respective
suspense head and minus crediting the relevant accounting unit’s Allocation. When
credit balance is appearing in our books (only recoveries have been made here and
loan has been passed by some other accounting unit), JV and ATC/TC should be
prepared by minus Crediting the relevant suspense head and crediting the relevant
units Allocation. Credit or minus credit entry should be made in the suspense
register after accountal of JV in General Books.
When an employee has come on transfer from other accounting unit, the concerned
accounting unit will forward the Dr/Cr. Balances. When a debit balance receives
from other accounting unit, a JV will be preferred by minus Crediting concerned
suspense head and crediting the respective units allocation and when a credit
balance comes from other units, JV will have to be preferred by crediting relevant
Suspense head and minus crediting respective units’ allocation. Necessary entry in
the Suspense Register with all details should be made after accountal of JV in
General Books.
17.0) Monthly Reconciliation of Suspense Balance:
A monthly reconciliation of the credits, debits and balances under the Suspense
Accounts should be effected regularly with the General Books without any omission and
to ensure that there no postings in the Register without details thus effecting an artificial
reconciliation. It should be seen that the items are current and efficient. It is the duty of
the Account Officer to test checks as he may consider necessary and ensure that there is
no manipulation in the maintenance of accounts which vitiates proper book-keeping and
also forms main reason for accumulation of balances.
Special attention should be paid to the maintenance of Suspense accounts to see
that –
___________________________________________________________________________________________
(i) The balances under the Suspense heads can be compared and reconciled with other
parts of the accounts where the figure appear,
(ii) The total is supported by details,
(iii) Items are current and efficient.
(iv) The unadjusted balances continue to represent bonafide assets or liabilities capable
of being realized or settled as the case may be,
(v) Satisfactory action towards such realization or settlement has been taken by the
officers responsible,
(vi) There are no irregular balances.
18.0) Procedure for Test-Check:
The Test check should, apart from verification and thorough examination of facts and
figures embodied in various documents brought under test check, be directed to an
intelligent scrutiny to find out whether the clerk(s) 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. Test check should particularly be conducted at least
once in a month by SO and all officers. The test checks should not be of routine nature
rather they should focus on system improvement, procedural lacuna and lapses. The
underlying idea should be efficient disposal without any violation of rules and
procedures. The checks should also reflect the updated skills of the officer.
- [PARA 803 A1]
18.1) Recording of results of Test-Check-
The result of test check should be recorded systematically in a manuscript register in
the form given below:-
SR Item of Extent of Test Particulars of Name of the SO/SSO Result of Whether the
NO. work test check prescribed vouchers elected (A) who had test Test check discrepancy in
checked for test check checked the item col.6 has been
pointed out by
the
supervisory
staff
1 2 3 4 5 6 7
___________________________________________________________________________________________
The test check register should be opened separately by each official; the test check is
required to be made in accordance with these orders. The entries made in the register
should contain adequate particulars so as to facilitate the identification of the
entry/voucher subjected to test check and entry/voucher should be endorsed “Test
checked” under the dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the
appropriate column of the test check register. If the discrepancy calls for a lengthy
note, the same should be given as a separate note for further disposal being done on
the connected file(s) and a cross reference to this note should be recorded in the
relevant column of the Test Check Register.
The observations as a result of the test check should be clearly indicative of the
appraisal by the checking authority of the quality of performance of the clerks whose
work came up for test check.
18.2) Test-Check of registers:
Another important item of test check is the inspection of different registers by the
Gazetted Officers. The intervals at which different registers maintained in Accounts
Offices should be put up for inspection by Officers.
PERIODICITY OF SUBMISSION OF TEST CHECK REGISTER TO OFFICERS:
Every test checks register should be provided with an inspection sheet below the front
page indicating the month of test check, date on which put up and the date reviewed by
the Officer concerned. The test check registers of Section Officers and Senior Section
Officers should be put up to the Branch Officer on the 10th of each month indicating
the test check done on the work of clerk in the preceding month for review and orders,
where necessary, by the Branch Officers.
Each and every user in the section including S.S.O. is allotted separate ID name and
password. Supervisor of the section will ensure the periodical changes of password exist
for each and every user of the section. The entry of such effect is to be kept in the
manuscript register opened for the purpose. The period for changing in password will be
at the interval of at least one month.
• After customization of AFRES program, SSO (In charge of the section) will run Audit
trail of their section. This is to be run at the interval of 15 days and obtain signature of
___________________________________________________________________________________________
concerned officer. SSO will be given feasibility with their user ID and password for
accessing and running Audit trail.
• It is also to be ensured by supervisor of the section that the ID and password is not to
be shared by more than one staff of the section.
• If there is any modification in any rules/program due to Railway Bd’s policy/circular
/orders or due to any reasons the modification in the AFRES program is done the
proper testing of such changes is to be carried out and results of such effect to be
recorded before final implementation of application. The detailed procedure is annexed
at AFRES USER MANUAL separately.
___________________________________________________________________________________________
( B ) Motor Car Advance ,Advance Of pay on transfer, Pay Orders for court
All deptt. A1 B2
attachment,Deposit 'E',Misc.Advance(Estt).
( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance All deptt. A1 B3
CERTIFICATION OF SETT.CASES FOR ADANCES:
3 ( A ) House Building Advances, Cycle Advance. All deptt. A1 B1
( B ) Motor Car Advance ,Advance Of pay on transfer,Cycle Advance All deptt. A1 B2
( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance A1 B3
ISSUING ADVICES FOR INTEREST RECOVERY AND TRANSFER THE BALANCES
OF THE TRANSFERRED EMPLOYEE FOR ADVANCES:-
( A ) Dealing with Audit/Accoounts Inspection Report/recd from Audit Deptt.Zonal HQ Concern Suspense B1,B2 &
7 A1
and RLY Board. Heads. B3
3 RAMHET A.A. B2
ADFM-II
SSO (SUSP)
(A1)
AA AA AA
(B1) ( B2) (B3)
Measurable parameter:
Sr. No of Days
No. Measurable Parameter Allowed for
disposal
CHECKING N PASSING OF PAYSHEET/PAY ORDRS RELATED Within 7
TO ; working Days
House Building Advance, Deposit 'E', Scooter Advance ,Motor Car
1
Advance ,Personal Computer Advance , Advance Of pay on training
(Territorial Army), Fan Advance, Cycle Advance and Moped Advance
________________________________________________________________________________________________
SSO (Suspense)
(Name & Seal) ADFM
(Name & Seal)
LIST OF RECORDS
Section: SUSPENSE
Records Retention
S. No. Record Name/ NO. Format No., if any
Custodian Period
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior
approval will be required. Further, a circular may be issued to all concern asking them to withdraw
any record from destruction if required by them for any purpose.
AFRES
USER’S
NAME________
PASSWORD _______
DATA BASE _______
EMPLOYEES
SUSP.MENU
TRANSFER DATA
PROCESS DR/CR
TRANSFER MCR/RJV
UPDATE E SUSPENSE
PROCESS
MONTHLY
RECONCILIATION
REPORT SUMMARY
YEARLY LEDGER
YEARLY LEDGER INTREST
END
____________________________________________________________________________
SPECIAL PAYSHEET
OF F.LOANS & CO7 SUSPENSE REGISTER
ADVANCES, (DEBIT SIDE)
PAYORDERS
CASH BOOK
JV’s PREPARED BY
RJV SECTION &
OTHER SECTION
LEDGER
RECONCILATION WITH
GENERAL BOOK
__________________________________________________________________________________________
Amendment New
Date Section Particulars of Amendment
No. Rev No.
_____________________________________________________________________________________
XBR SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5060
E-mail : sofx@rediffmail.com
CONTENTS
1 Abbreviations 01
2 Introduction 02
4 Scope of work 01
5 Sectional Procedure 08
7. Measurable Parameters 01
8. Calendar of Returns 01
9. Monthly Report 01
ABBREVIATIONS
Sr.
No. Term Expansion
1. A.A. Accounts Assistant
2. ADFM Assistant Divisional Finance Manager
3. BR Bills Recoverable
4. C&W Carriage and Wagon
5. DD Demand Draft
6. DFM Divisional Finance Manager
7. DR Demands Recoverable
8. ENGG. Engineering
9. JV Journal Voucher
10. L-XING Level Crossing
11. MCDO Monthly Critical Demi Official Correspondence
12. PCDO Periodical Critical Demi Official Correspondence
13. ROB Road Over Bridge
14. RUB Road Under Bridge
15. Sr.DFM Senior Divisional Finance Manager
16. SSO Sr. Section Officer
17. XBR Expenditure Bills Recoverable
Introduction
Bills Recoverable, as the name suggests, refers to dues
outstanding for realization from various parties, for the realization of which
Railways are responsible. These are bills on account of various services like: -
Items (a) to (d) above form a part of Sundry earnings, which are
accounted for on accrued basis, i.e. on the basis of billing. The moment any
realization basis, the earnings already accounted for do not get reduced. There
situations the earnings will be reduced as in the case of waivel of wharfage and
Items (e) and (f) above are watched only through Bills Recoverable
revenue demands. For example, for cost of engineering staff, a siding may be
billed but when the bill is realized, Demand No. 4 will be minus debit to reduce
the expenditure.
_______________________________________________________________________
SCOPE of Work:
• ATD.
2. ENTRY IN:
• Concerned Registers.
3. MAINTENANCE OF:
• Suspense Register.
4. VETTING OF:
5. MISC.WORK :
• Raising of bills.
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1.0) BILLING:
Bills are prepared for the various facilities, provided by Railways, such as sidings, land
licensing, interest and maintenance charges for various sidings. Every revision has done
by the executive then these office issues normal bills till next revision. It is to be seen
that the bills are prepared timely & correctly, with reference to facility, rate, area,
previous out standings, period for which being billed.
Bills for cost of Commercial staff, C&W maintenance charges since been prepared by
concerned executives quarterly. It is vetted by Accounts and after vetting the same is
returned to them for onward transmission.
Bills for way leave charges not issued by Accounts since the charges already vetted and
demand notes are issued by ENGG. Department.
Policy guidelines for commercial licensing of Railway land last issue vide Bd’s letter
no.63W2/Livi/18/87 dated 29.08.95 in super session of the earlier policy directives, have
been amended from time to time. With a view to bring all such policy instructions under
one umbrella, it has been decided to issue a Master Circular combining all the
instructions issued so far on the subject. Considering above aspects Railway Board vide
their letter No.2005/LML/18/8 Dated 10-01-2005 has issued instruction in this regard
and Railways are required to quote this letter for any further reference .However ,
amendment to this letter is received vide letter no. 2005/LML/18/8 dtd 08-06-2005 .
While dealing with the issue this letter may also be kept in mind.
For dealing with the cases of Licensing of Railway land for (RAILTEL CORP. OF INDIA
LTDD.(RCIL) BD’s letter no. 02/LML/13/12 Dtd. 10-10-06 may be kept in mind . This is
also reiterated that while dealing any land licensing proposal latest instruction on the
issue should be referred to.
3.0) Schools & Welfare Organisations and Mandirs , Masjids and Gurudwaras:
For schools and welfare organizations, separate instructions have been issued vide
letter No.92/LM (L)/21/4 of 11/05/1992. A nominal amount, to be paid each year, has
been fixed for these organizations. For Mandirs, Masjids and Gurudwaras, Railway
Board has issued separate instructions vide letters No.2000/LML/22/1 of 31/05/2001,
wherein it has been decided to charge a nominal fee from them, with a provision of
revision from time to time. These orders are specific to some cases. Railway Board's letter
______________________________________________________________________________________
Way leave facilities / easement rights on Railway land involve occasional or limited use of
land by a party for a specified purpose like passage etc. without conferring upon the party
any right of possession or occupation of the land and without in any way affecting the
Railway’s title, possession, control and use of the land.
Guidelines regarding fixing of way-leave charges were issued vide Board's letter
No.97/LML/24/3 Of 27-11-01 , which clearly defines the modus operandi to be followed
while fixing the way – leave- charges in different matter. However regarding laying of optic
fiber cable (OFC) cable , Railway Board vide their letter no. 2001/LML/24/20 Dated 16-
08-2005 have issued detailed guide line which may be kept in mind while dealing any
such proposal. Regarding way leave facility for under ground laying of cable tv , Bd’s letter
no. 20001/LML/24/20 dtd 13-11-01 will be the guiding factor however , any correction
slip etc. issued afterwards should also be considered while dealing with the issue.
(i) The words "Interest and Maintenance" charges are used typically in the context of
Assisted sidings who are required to pay an "interest & depreciation charge" on
the capital cost as per book value borne by Railway in the initial construction at
the prevalent rate of Dividend payable to the general revenue (7% since 1993, as
per Appendix IV of the report of Railway Convention Committee).
(ii) In addition to interest, the party has to pay maintenance charges at the rate of
4/2% on the cost of portion of siding borne by Railways on the present day cost of
the siding. Maintenance charges will be payable on the portion of siding outside
______________________________________________________________________________________
Instructions with regard to levy of maintenance charges for the private sidings have been
laid down vide Board's letter No.58/W1/SA/13 of 23/04/1982 which were further
modified vide Board's letter No.85/W1/SP/45 of 01/12/1986 and letter
No.85/W1/SP/45 of 20/04/87.
The circular of 23/04/1982 was issued with the intention of laying down a uniform
procedure in view of representations being received from siding owners about lack of
uniformity from one Railway to another. The process of calculation of maintenance
charges is rather tedious and not easily intelligible. The same is explained as under:
• The first step is to arrive at charges per kilometer which would account for the following
factors: -
(a) T & P charges - Rs.200/-
(b) Replacement of small fittings - 3% per year of cost of
new fittings
(c) Staff cost (at scale prescribed - Pay + allowances as
specified in by Board)
Board's letter of 23/04/1982.
(d)Departmental charges - 12% of (a+b+c above)
• The staff requirement for one kilometer of siding has also been specified by Board.
• For every 10 sets of points & crossings, one kilometer is to be added to siding length
reckoned for levy of maintenance charges.
7.1) Payment of Inspection Charges:
In the event of the portion of siding inside party's premises being maintained by the party
itself, inspection charges are leviable. These charges are in the nature of a fixed minimum
amount for the first ten kilometers of siding lengths, and then an amount for every km.
beyond 10kms. These charges are also subject to five-yearly revisions. These instructions
are contained in Board's letter No.83/W1/SP/12/PT of 22/03/1993.
______________________________________________________________________________________
As the name suggests, these charges are levied on actual basis for the staff deployed to
sidings. The elements, which are charged, are as under:
ACRONYM STANDS FOR REMARKS
WAGES Basic Pay Charged as per the grade of the employee.
DA+Arrs DA + Arrears (if any) Charged as per the rate of DA fixed by the Central
on DA. Government from time to time.
HRA House Rent Allowance Charged as per the Grade of the place where the
staff is deployed.
CCA City Compensatory Charged as per the Grade of the place where the
Allowance staff is deployed.
NHP National Holiday Pay Charged for those employees who work on National
Holidays.
TA Traveling Allowance Charged as per the prevalent TA rules and the
actual movement of the employee.
NDA Night Duty Allowance Charged for those employees who are performing
night duty.
OT Over Time Charged on the actual over time worked by the
employee.
Trans Allow Transportation Charged as per the conveyance allowance fixed by
Allowance the VIth Pay Commission.
Incidental Exp Incidental Charges Charged @10% of (Pay + Allowances) as per Railway
Board's letter No. F(E)II-83/Misc/1 of 27/06/1984.
Leave Salary Leave Salary Charged @ 15% of (Pay + Allowances) as per
Railway Board's letter No. F(E)II-83/Misc/1 of
27/06/1984.
Contribution to Contribution to PF & Charged @ 1/8 of (Pay+DA) as per Railway Board's
SRPF & GRATU Gratuity letter No.F(E)II-83/Misc/1 of 27/06/1984.
Deduction Deduction towards This amount is being deducted from the bills raised
towards House House Rent, on the party if the party has provided these
Rent, Electricity Electricity and Water facilities to the Railway Staff.
and Water Charges, Meter Rent.
Charges, Meter
Rent.
However, vide letter No.85/W1/SP/45 of 01/12/1986, Railway Board has specified that
the cost of staff, except commercial, staff at sidings dealing with POL and other hazardous
______________________________________________________________________________________
Some of the common disputes arising between Railways and parties on staff bills are as
under: -
i) Staff is billed for as per 'Sanctioned Strength' whereas salaries are drawn as per
'Men on Roll'.
ii) Sidings provide accommodation in some cases to Railway Staff. The staff posted
gets transferred but fails to vacate the quarters. The new staff coming in his
palace is entitled for and claims HRA, which is paid by Railways, and the party is
also billed for the same. The siding however is not due to pay to the extent it has
provided quarters and hence disputes take place.
iii) Payment of overtime is another core issue. Since rakes arrive at odd hours,
Railway staff is due to claim overtime beyond normal duty hours even if they
have not had to work during their normal hours of duty. In some cases the OT
charged is more than the wages drawn.
8.0) Wagon Repair/Loco Hire Charges:
This constitutes a very minor element of XBR. The bills for these charges are raised as
and when they are received from the concerned executive. No major problems are faced in
their recovery.
9.0) Maintenance Charges of ROBs, FOBs and Level Crossings:
No specific orders from the Board were traceable regarding maintenance charges of ROBs
and FOBs. However, as per the standard format of agreement signed with the Government
Authorities. It is to be levied upon with the provision of revision as and when considered
necessary by the Railways. Regarding Level Crossings, Para 1851 of the Engineering
Code states that in cases where extra establishment is engaged in connection with the
maintenance and operation of any deposit work (e.g. a gateman engaged for operating the
______________________________________________________________________________________
______________________________________________________________________________________
Item of Extent of Test Particulars of Name of the SO/SSO Result of Test Whether the
work test check prescribed vouchers elected (A) who had test check discrepancy in
checked for test check checked the item col.6 has been
pointed out by
SR NO.
the
supervisory
staff
2 3 4 5 6 7
The test check register should be opened separately by each official, the test check is
required to be made in accordance with these orders. The entries made in the register
should contain adequate particulars so as to facilitate the identification of the
entry/voucher subjected to test check and entry/voucher should be endorsed “Test
checked” under the dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the appropriate
column of the test check register. If the discrepancy calls for a lengthy note, the same
should be given as a separate note for further disposal being done on the connected file(s)
______________________________________________________________________________________
*****
______________________________________________________________________________________
ATD A1 B1
ENTRY IN :
2
concerned Registers A1 B1
MAINTENANCE OF:
Suspense Register A1 B1
3
CHEQUE/DD .Receiving Register A1 B1
4 VETTING OF: B1
MISC.WORK :
Raising of bills A1 B1
Measurable Parameter
Sr. Measurable Parameter No of Days Allowed for disposal
No.
1 Bills for cost of commercial staff.
Within Seven working days from the
days (provided complete & errorless in all
respect) of receipt from Comml Branch.
2 Raising of Bills for various To be raised as on I April and to be
facilities dispatched latest by 30th April of every
financial Year.
3 Submission of Fortnightly status To be prepared as on First week of every
of XBR (10th and 25th of every month.
month), PCDO, MCDO,
Quarterly, Half yearly of
Demands Recoverable and Bills
Recoverable along with
Comparative Statement.
4 Half-yearly review of Suspense As per Date prescribed by FA & CAO/ Sr.
Balance DFM
____________________________________________________________________________
CALENDAR OF RETURNS
_______________________________________________________________________________________
MONTHLY REPORT
Month:
Within 3 Working
6 Raising of bills
days
Remittance of amount Within 3 Working
7
realized days
Within 7 days after
closing of account
8 Reconciliation with Books
of the concerned
month
Within 7 days after
closing of account
9 Chasing for realization
of the concerned
month
SR.SO(XBR)/BPL ADFM/BPL
(Name & Seal) (Name & Seal)
2 R.K.BHAGAT A.A. B1
Approved By
(Name & Seal)
LIST OF RECORDS
Section: ____________________
XBR SECTION
Sr. No. Record Name Format No. If any Record NO. Retention Period Maintained by
1 REGISTER FOR LAND LICENCE FEES & A.1139/E.1464 AC/BPL/XBR/LICENSEFEE 5 Years B1
BUILDING
2 SIDINGS REGISTER-FOR INT & MAINT. A.1139/E.1464 AC/BPL/XBR/SIDING 5 Years B1
CHARGES OF SDG., COST OF COMML
STAFF,C&W MAINTENANCE CHARGES,
HIRE CHARGES,ACTUAL MAINTENANCE
CHARGES OF
L –XING, MAINT. CHARGES OF ROB/RUB
ORGANIZATIONAL CHART
SR.DFM
DFM
SO (XBR)
(A1)
AA
(B1)
Dispatch to Preparation of
parties concerned Acknowledgement on
receipt of payment
Operate Suspense
Head Remittance of payment
received through C R Note in
to Railways Account
Preparation of JVs
Entry in Registers
______________________________________________________________________________________________________
Amend New
Date Section Particulars of Amendment
ment Rev No.
No.
List Of Record 01
01 11-11-09 11
ADMINISTRATION/RECORD/EFFY
SECTION
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5050
E-mail : soadmn@rediffmail.com
CONTENTS
3 Introduction 01
5 Scope Of work 02
6 Sectional Procedure 40
7 Organisational Chart 01
Activity/ Responsibility
8 01
Mapping Chart
10 Measurable Parameter 01
11 List Of Records 01
ABBREVIATIONS
SR
No. Term Expansion
1. AA Account Assistant
2. ADFM Astt. Divisional Finance Manager
3. ATD Advice of Transfer Debits
4. C.L. Casual leave
5. CCA City Compensatory Allowance
6. CO7 Cash Order No 7
7. D.A.R. Discipline and Appeal Rule
8. DA Dearness Allowance
9. DFM Divisional Finance Manager
10. H.B.A House Building Advance
11. HAPL Half average pay leave
12. HBA House Building Advance
13. I.C. Identity Card
14. L.A.P. Leave on Average Pay
15. LPC Last Pay Certificate
16. M.C.A Motor Car Advance
17. NDA Night Duty Advance
18. P.M.R. No. Pay Master Record No.
19. P.TAX Professional Tax
20. P.TO. Privilege Ticket Order
21. S.C.A. Scooter Advance
22. S.P.S. BY Stationary Printing Supdt. Byculla
23. S.R. Service Record
24. SCA Scooter Allowance
25. Sr.DFM Senior Divisional Finance Manager
26. SSO Senior Section Officer
27. TA Traveling Allowance
_______________________________________________________________________________________
MEASURABLE PARAMETER:
_________________________________________________________________________________
LIST OF RECORDS
Section: ____________________
Administration Section
Record NO. Format No., if
S. No. Record Name Records Custodian Retention Period
any
1 Index Register of S.R AC/BPL/ADM/INDEX/01 A.A. Permanent
2 Increment Register AC/BPL/ADM/INCR/02 A.A. Permanent
3 Scooter & HBA advance Register AC/BPL/ADM/SCA-HBA/03 A.A. 10 years
4 House Rent register AC/BPL/ADM/HRA/04 A.A. 10 years
5 Electric charge Register AC/BPL/ADM/ELECTCHG/05 A.A. 10 years
6 Overdrawn Wages Register AC/BPL/ADM/OD WAGES/06 A.A. 1 year
7 Liability Register AC/BPL/ADM/LIABL/07 A.A. 3 years
8 Festival Advance Register AC/BPL/ADM/FESTIVAL ADV/08 A.A. 3 year
9 Pass /P.T.O Register AC/BPL/ADM/PASS/PTO/09 A.A. 2 years
10 Contingency Bill Register AC/BPL/ADM/CONTEN./10 A.A. 10 years
11 Identity card & Medical card AC/BPL/ADM/I.CARD/MED.CARD/11 A.A. 3 years
12 Register
Dead stock Register AC/BPL/ADM/DSR/12 A.A. Permanent
13 Casual leave Register AC/BPL/ADM/CL/13 A.A. 1 year
14 Calendar of returns Register AC/BPL/ADM/RETUNRS/14 A.A. Permanent
15 TA bill Register AC/BPL/ADMN/TABILLREG/15 A.A. 1 year
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required.
Further, a circular may be issued to all concern asking them to withdraw any record from destruction if required by them for
any purpose.
MONTHLY REPORT
Month:
Performance Effy.
2 Index statement to First of every Month - -
DRM and F.A.& C.A.O.
Page No.____
ADMN SEC. CHAPTER 12 REV 00 PAGE 1 OF 1 01.01.09
Sr. DFM’S OFFICE, West Central Railway, Bhopal Process Manual
ACQUITTANCE CERTIFICATE
ACQUITTANCE CERTIFICATE
__________________________________________________________________________________________
Internal Check
__________________________________________________________________________________________
ACQUITTANCE CERTIFICATE
ACQUITTANCE CERTIFICATE
__________________________________________________________________________________________
Internal Check
__________________________________________________________________________________________
Preparation of Leave
office notes application
for sanctions received
regarding
Repair of
Computer
Put up for
Hardware and
signature to
other items.
DFM./ADFM
Approval and
Sanction from Filing of leave
SR.DFM/DFM
application in
S.R
Call for
Quotation
from
reputed
Sign of officer
firms
on Leave Sheet
Issue of
work order
END END
Records
End End
Compilation
Sign of SSO/
DFM./SR.DFM
Forwarded to HQ / DRM
End
Pay sheet
Maintaining
Master
Adv. Register
ARD
Entries in S.R.
Listing,
checking
Signature of
DFM.
Receiving P/S
from EDP
ESTT.Section
for passing
END END
Application for
I/C & M/C AND
Pass/P.t.o. Put
up for approval.
Preparation of
I/C,M/C, Pass,
P.T.O.
Entries in
Register
Sign of
DFM/ADFM
Hand over
to staff
END
Amendment New
Date Section Particulars of Amendment
No. Rev No.
These rules also known as Canon of Financial Propriety are the guiding principles to
be followed while incurring any expenditure from the Public Fund. Therefore due
regard must be paid to these golden principles as given below:
(1) The expenditure should not prima facie be more than the occasion demands,
and that every Government servant should exercise the same vigilance in
respect of expenditure incurred from public moneys as a person of ordinary
prudence would exercise in respect of the expenditure of his own money.
(2) No authority should exercise its powers of sanctioning expenditure or to pass
an order which will be directly or indirectly to its own advantage.
(3) Public money should not be utilized for the benefit of a particular person or
section of the community unless—
I. The amount of expenditure involved is insignificant; or
II. A claim for the amount could be enforced in a court of law; or
III. The expenditure is in pursuance of a recognized policy or custom.
4) The amount of allowances, such as travelling allowances, granted to meet
expenditure of a particular type, should be so regulated that the allowances
are not on the whole sources of profit to the recipients
(116 FI)
__________________________________________________________________________________________________
INTRODUCTION:
work like staff welfare work, viz. preparation and passing of salary and other
Records of Accounts staff who are under the control of SR.DFM/ BPL.
section is for keeping all the paid records i.e. all claims which were passed by
this office, the record section will keep the record of such claim after payment the
record will be send by Pay office to this office and the same is to be kept in the
The work of Efficiency section is dealt with the section , wherein all
basis to HQ /DRM . This section ensures the timely submission of all due
________________________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
SCOPE OF WORK:
1. Preparation and printing of regular and special Pay sheet, Change card within the
stipulated time period.
5. Maintenance of Service Records and Leave account of staff under Sr. DFM. Service
registers are kept up-to-date regarding Service Verification. Increment entries,
sanctions of PF, applications for temporary and final PF withdrawal, Leave
encashment entries etc.
11. Safe custody and updation of Service Records of Accounts staff (this includes Pay
office BPL and ET, EDP staff & Stock verification cell. Track record of staff is also to be
maintained to see the details of transfer of staff within the office and
award/punishment , promotion etc. can be seen at one place.
5. Postal Account.
(II)EFFICIENCY SECTION:-
2. PCDO.
_________________________________________________________________________
A. ( ESTABLISHMENT WORK)
Pay Rolls are prepared of the employees on the basis of Appointment Letter or
Last Pay Certificate (LPC). The changes in salary, increments, recoveries and allowances
are entered through change cared every month. The LPC is prepared in the form
No.GC.6 .On the receipt of the same, Master Date Form (Master Card) has to be filled in
PRIME and sent to the EDP for printing of Pay sheet by 20th of every month .The pay
sheets will be received from EDP and checked in every respect and put up for
signature for approval of Accounts officer. Scale Check, Memorandum of Differences &
Cadre Statements are also Prepared and submitted to the Establishment section along
with recovery statements. Scale Check is a statement showing comparison between
sanctioned strength including Work charged posts with currency thereof and men on
roll, thereby showing vacancy position in each category. The employees of Indian
Railways are entitled to various allowances, perk and privileges whose admissibility
criterion are listed below;
1.0) ALLOWANCES;
1.1) Traveling Allowance. TA may be admissible for journeys performed for `
the following purposes:-
a) On Duty
b) On first appointment
c) To attend exam & training etc.
d) To attend Territorial Army Camps etc
e) To attend Courts & Dept inquiries
f) To attend meetings of dept council.
g) When recall from leave.
h) Election Duty
i) On transfer and retirements.
j) TA is admissible to families of the Rly Servants who die while in Service.
__________________________________________________________________________________________
The T.A bills of previous month submitted by the staff before the 10th of
every ensuing month are scrutinized by SO(AMDN)to see that the claims are in
accordance with the rules and regulations laid down by the Railway Board, and
then only they are included in the Pay sheet.
1.2) Dearness Allowance
Every employee is entitled to the DA as determined by the government of
India. The new increased rate of DA is declared by the Minister of Finance,
government of India twice in a year for all the employees of Government of India
effective from July and January. The rate so declared is added to the prevalent
rate and a new effective rate of DA is determined and paid to the Rly Servants.
1.3) House Rent.
Every employee is eligible for House Rent except of those employees occupying
Rly Quarters. The House Rent is paid, as per the recommendations of the 6th Pay
Commission. The circular filled in Policy file. It is a fixed percentage city wise.
1.4) Professional Tax.
The PT is levied by state govt. to the employees as per salary slabs and remitted
to the concerned provincial government.
Salary Slabs (Annual) Professional Tax
Does not exceed Rs.1, 20,000/- Nil
Exceed Rs.1, 20,000/- but less than Rs.1000 P.A. or Rs.83 per month and Rs.87 for
Rs.1, 50,000/- 12 th month
Exceed Rs.1, 50,000/- but less than Rs.1500 P.A. or Rs.125 per month
Rs.1, 80,000/-
Rs.1, 80,000/- and above Rs.2500 P.A. or Rs.208 per month and Rs.212 for
12th month
__________________________________________________________________________________________
(ii) Transfer should be on administration account and not on the request of the
employee.
(iii) The distance between the two stations must be 20 or more Km.
(iv) Transfer is not in the jurisdiction of same corporation / Municipality.
1.6. A) Amount of Transport Grant & Packing Allowance
1.Railway servant who have joined One month basic Pay
Rly service after but prior to 01-05-96
2. Group A, B, and C 80% of one month basic Pay.
3. Group D Railway Employees 90% of One month basic pay.
1.7) Children Educational Allowance: -
Tuition Fee reimbursement rate are revised w.e.f. 01-09-2008. This
assistance will be applicable only for two children. The annual ceiling fixed for
reimbursement of children education allowance is Rs. 12000/- under this
scheme; reimbursement can be claimed once every quarter. The amount that can
be claimed in a quarter could be more than Rs.3000/- and in another quarter
less than Rs.3000/-subject to the annual ceiling of Rs.12000 per child being
maintained. In case both the spouses are Govt. servants, only one of them can
avail reimbursement under children education allowance.
Hostel subsidy will be reimbursed to the maximum limit of Rs.3000 per
month per child subject to a maximum of 2 children. However, both hostel
subsidy and children education allowance cannot be availed concurrently. The
above limits would be automatically raised by 25 % every time the Dearness
Allowance on the revised pay structure goes up by 50%.
1.8) Incentive for Family planning:
Male employees before attaining 50 years age, Female employees between 20-
45 years of age and having 1-2 children undergoes sterilization operation on
4/12/1979 or after by wife/husband are eligible for grant of incentive increment.
Cases prior to 01/10/1990 will not be reopened for this purpose. Incentive
increment will be equivalent to amount of one increment.
1.9) Bonus: The Ministry of Railways declares Productivity Linked Bonus every year
to its employee. The Bonus Cards are prepared as per Form no CRP-06 and one
day wages are worked out in advance when the numbers of days are declared it
__________________________________________________________________________________________
is multiplied by 1 day wages and the amount is arrived at. The Railway Board
also declares the ceiling limit every year.
2.0) ADVANCES:
2.1) Motor Car Advance (PARA 1105 IREM)
The total amount of advance which may be granted to a
Government/ Railway servant for the purchase of a Motor-car for the first
occasion shall not exceed Rs. 1, 80,000/- (Rupees one lakh eighty thousand) or
eight months' basic pay and dearness pay of the Government servant taken
together eleven months basic pay of the Government/Railway servant or the
anticipated price of the Motor-car to be purchased by the Government/Railway
servant, whichever is the least. If the actual price of the motorcar purchased by
the Govt. /Railway servant is less than the amount of advance, then he shall
refund the balance to the Government forthwith. The quantum of advance that
may be granted on the second or subsequent occasions for the purchase of a
Motor-car shall not exceed Rs. 1, 60,000/- (Rupees one lakh six thousand) or
eight months' basic pay and dearness pay of the Government servant taken
together eleven months basic pay of the Government/ Railway servant or
anticipated price of the Motor-car to be purchased, whichever is the least.}
** Substituted vide ACS No. 42 circulated vide Railway Board's letter No. F
(E)Spl.97/ADV.2/2 dated 4.3.98. Such second or subsequent advances for the
purchase of a motor car will be admissible only after four years reckoned from
the date of drawl of the last advance have elapsed, provided that this restriction
of four years shall not apply in the following cases: —
1. Where an advance has been allowed earlier for the purchase of a motor
cycle/ scooter but if desired to draw the advance for motorcar.
2. Where he disposes of his motor-car in India prior to his posting/
deputation/ training abroad lasting more than one year and return to
India without a motor-car.
3. Where he is appointed to a regular post abroad and don’t take his motor-
car along with him.
__________________________________________________________________________________________
Note. The world "price" used in the above sub-rules includes the Registration money
paid for in advance by the Government/Railway Servant to the dealer while
booking for the new car and which is later adjusted by the dealer on
allotment/delivery towards the price of the new car. Where a
Government/Railway servant desires to keep two vehicles of different types i.e. a
Motor Car and a Motor Cycle/Scooter and has purchased one type of vehicle with
the advance drawn from the Government/Railway and wants to have advance for
purchasing a different types of vehicle, he may be sanctioned the same under the
provisions already existing in Indian Railway Establishment Manual, as amended
from time to time, without being required to sell the previous vehicle, provided he
repays the outstanding amount of advance with interest before drawing the fresh
advance. An advance given in such a case will be treated as second advance.
Rule 201 of GFR (Swamy's Compilation)
2.1.1) Recovery of Advance
The advance granted, either for the first time or on subsequent occasions
shall be recovered in such number of equal monthly installments as the railway
servant may elect, not exceeding 200 installments. The railway servant may at
his option repay more than one installments in a month. Modified vide Advance
Correction Slip No. 169 issued vide Railway Board's letter No. F(E)Spl.
2004/ADV. 2/2 dated 1.11.2004 (RBE 229/2004). IREM (VOLI )PARA 1105
2.2) Advance for Purchase of Motor Cycle/Scooter/Moped etc.
I. The amount of such advance for the first occasion shall not exceed Rs.
30,000/-(Rs. thirty Thousand) or four months basic pay and dearness pay
taken together,” or the anticipated price of the motor cycle/scooter/moped,
whichever is the least.
II. The quantum of advance that may be granted on the second or subsequent
occasions for the purchase of a motor-cycle/scooter/moped shall be
restricted to Rs. 24,000/- (Rs.Twenty four thousand) or three months basic
pay and dearness pay taken together,”) or the anticipated price of the motor
cycle/scooter/moped whichever is the least.
III. The amount of advance will be recovered in such number of equal monthly
installments as he may elect but such number shall not be more than
seventy.
__________________________________________________________________________________________
IV. The railway servant concerned should furnish a certificate to the effect that
he has not drawn any advance earlier for the purchase of conveyance of the
same type. The sanctioning authority should also verify the correctness of
the certificate given.
V. In the case of second or subsequent occasions, the amount of advance will
be less the profit earned on the sale of the previous scooter/motor
cycle/moped, i.e. the excess of sale proceeds over the purchase price paid
by the railway servant at the time of its purchase. No. F (E) Spl./87/(l) adv.
2/8 dt. 31-8-87
VI. Notwithstanding the condition stated in Para 1104 (5) (ii) of IREM an
advance upto Rs.20.000/- or the anticipated price, whichever is less, may
be sanctioned by the competent authority for purchase of Moped to Railway
Servants having basic pay plus dearness pay below Rs.6900/- per month.
(1) (Board's letter No. F(E)Spl./2006/ADV./4/5 dated 23 -11-2006)-acs
no.189 PARA 1106 IREM
2.3) Advance for Purchase of Cycle
a) A Government / Railway Servant whose basic pay and dearness pay taken
together does not exceed Rs. 7,500 (Rupees Seven thousand five hundred)
per month”, may be granted an advance for the purchase of a bicycle
provided that:
I. The amount of such advance shall not exceed Rs.1, 500/- (Rs.one
thousand five hundred) and shall be restricted to the anticipated price
inclusive of sales tax of the bicycle. If the actual price of the bicycle paid
by the Government/Railway servant is less than the amount of advance
sanctioned, he shall refund the balance to the Government forthwith.
II. The amount of such advance shall be recovered in equal monthly
installments not exceeding twenty-five. Authority Board’s letter NO. F (E)
SPL. 97/ADV./2/2 dated 4-3-98 and 1.11.04)
(2) An advance for the purchase of bicycle should not ordinarily be granted
within three years of a previous advance unless satisfactory evidence is
produced by the railway servant concerned to the effect that the bicycle
purchased with the help of the earlier advance has been lost or has become
unserviceable. F (E) Spl./81. Adv. 2/2 Dt. 23-7-1981.
__________________________________________________________________________________________
NOTE: Priority may be given to the requests of the railway servants who have not
drawn an advance during the last two years.
(3) The Railway servant should furnish cash receipt for the purchase within one
month of drawing the advance.
PARA 1107 IREM
__________________________________________________________________________________________
etc. provided, however where the loan or advance etc. already availed of by
an applicant does not exceed the amount admissible in these rules, it
would be open for him to apply for advance under these rules on the
condition that he undertakes to repay the outstanding loan/advances etc.
together with interest, if any, thereon forthwith in one lump sum to the
Government. Where a Railway servant makes a final withdrawal from his
provident fund in connection with construction/acquisition of a house or
residential plot in addition to availing an advance under these rules, the
total amount of advance sanctioned and that withdrawn from provident
fund should not exceed the total amount under these rules. [No. F(S)Spl.
75/Adv. III/5(ii) dt. 12-9-1975].
f. The Railway servant must ensure that the cost does not infringe the cost
ceiling limit.
g. The administrative Ministry is satisfied on the merits of the case may relax
the cost ceiling up to a maximum 25% of the cost ceiling prescribed from
time to time in individual cases. [No. F (E) Spl. 87/Adv. 3/12 DT. 9-7-
1987].
(2) Purposes for which Advance may be granted an advance may
be granted for:—
Acquiring a plot and constructing a house thereon;
i) Constructing a new house on the plot already owned by the railway
servant or jointly with his/her wife/husband;
ii) Getting a plot under co-operative schemes and constructing a house
thereon where title will vest on the railway servant after the house is built;
Rule 3 of Min. of U.D. House Building Advance Rules.
iii) Enlarging living accommodation in an existing house owned by the railway
servant in own name or jointly with spouse;
iv) Outright purchase of new ready built house or flat from Government, semi
government or local bodies, Housing Boards, Development Authorities etc.
and from private parties;
v) Outright purchase from joint venture of Authorities/Boards etc. approved
under HBA Rules and Registered Private Builders. Authority: Railway
Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-11-2005)
__________________________________________________________________________________________
i. The number and date of the approval of the building plan issued by the
Municipal authorities by seeing the original plan.
ii. The date of commencement of the construction and the date of the
plan of the house by scrutinizing the plan of certificate issued by
Municipal authorities.
iii. The bill and receipt issued by the Municipality; and
iv. Enquiries with neighbor, if necessary. No. F (E) Spl. 78 Adv. 3/10
dated 28-7-1978].
(4) Quantum of House Building Advance (HBA):
• The maximum limit for grant of HBA is revised to 34 months of basic pay and
dearness pay taken together in place of the existing limit of 50 months of
basic pay subject to a maximum of Rs. 7.5 lakh or actual cost of the house or
the repaying capacity which ever is the least, for new construction/purchase
of new house/flat.
• The maximum limit for grant of HBA for enlargement of existing house is
revised to 34 months basic pay and dearness pay taken together in place of
the existing limit of 50 months basic pay subject to a maximum of Rs. 1.8
lakhs or cost of the enlargement or repaying capacity, which ever is the least.”
• In the case of construction of a house in rural area, the amount of advance
will in no case exceed 80% of the actual cost of land and construction of the
house or the actual cost of enlarging the living accommodation. In the case
where the house falls on the periphery of a town or a city, the amount of
advance is not restricted to 80%.”
(5) RATES OF INTEREST:
Existing rates of interest on House Building Advance is as under:—
S. No. Amount of Advance Rate of interest
1 Up to Rs. 50,000/- 5%
2 Up to Rs. 1,50,000/- 6.5%
3 Up to Rs. 5,00,000/- 8.5%
4 Up to Rs. 7,50,000/- 9.5%
(6) REPAYING CAPACITY:
The repaying capacity of applicant Railway servant will be computed
as under:—
__________________________________________________________________________________________
__________________________________________________________________________________________
__________________________________________________________________________________________
advance or in such period by which the time for the completion of the house
is extended under Sub Rule (16) (a) (ii).
(9) TIME LIMITS FOR UTILIZATION OF THE ADVANCE.
(i) In the case of purchase of land: The land should be purchased and the
mortgage deed produced by the railway servant to the sanctioning authority
within 2 months of receipt of the amount, failing which the advance should be
refunded in lump sum with interest.
(ii) In the case of purchase of house: Acquisition of the house with the advance
sanctioned and mortgage of the same to the government should be completed
within 3 months of receipt of the advance amount. However, extension of time
limit may be granted by the sanctioning authority depending on the
circumstances as explained by the loanee.
(iii) In the case of purchase/construction of new flat: The railway servant should
utilize the amount or the installment paid as advance within one month of
receipt of the amount, unless extension of time is granted taking into account the
circumstances explained by the loanee.
(10) INTEREST
(i) The advance carry simple interest at the rate prescribed from time to time from
the date of payment of the first installment or lump sum as the case may be and
is calculated on the balance outstanding on the last day of each month.
(ii) While issuing the sanction for grant of advance, sanction should invariably
stipulate a higher rate of interest at 2½% above the prescribed rates with the
stipulation that if condition attached to the sanction, including those relating to
recovery of amounts, are fulfilled completely to the satisfaction of the competent
authority, rebate to the extent of 12½% will be allowed. The competent authority
to decide whether the payments have been made punctually will be the
sanctioning authority, who will decide that the conditions attached to the
sanction including those relating to the recovery of the amount are fulfilled
completely to the satisfaction of the competent authority. [No. F(E)Spl.87/Adv.
3/5 dated 27-4-1987].
(11) Construction, Maintenances, etc.—
(a) The construction of the house or additions to living accommodation in an existing
house, as the case may be, shall be—
__________________________________________________________________________________________
(i) Carried out exactly in accordance with the approved plan and
specifications on the basis of which the amount of the advance has been
computed and sanctioned. The plan and specifications must not be
departed from without the prior concurrence of the sanctioning authority.
The railway servant shall certify, when applying for installments of
advance admissible at the plinth/roof level, that construction is being
carried out strictly in accordance with the plan and estimate furnished by
him to the Government of India, that the construction has actually
reached plinth/roof level, and that the amount already drawn has actually
been used on the construction of the house. The Head of Department may,
if necessary, arrange to have inspections carried out to verify the
correctness of the certificates.
(ii) Completed within 18 months of the date on which the first installment of
the advance is paid to the railway servant concerned. Failure to do so will
render the railway servant liable to refund the entire amount advanced to
him (together with interest thereon) calculated as in sub-paragraph (10)
above in one lump sum. In those cases where the work is delayed due to
circumstances beyond his control an extension of the time-limit may be
allowed up to one year by the Head of Department and for longer period by
the Ministry of Urban Development. The date of completion must be
reported to the Head of the Department concerned without delay.
(b) Immediately on completion or purchase of the house, as the case may be, the railway
servant concerned shall insure the house, at his own cost, for a sum not less than the
amount of the advance and shall keep it so insured, against damage by fire, flood and
lightning, till the advance is fully repaid to Government. A certificate to the effect that
the house has been insured shall be furnished to the sanctioning authority.
Note—Heads of Departments are also required to obtain a certificate annually in the month of
July before disbursement of pay for June, from each railway servant concerned to the
effect that the insurance of house/ flat has been got done/renewed.
(c) The railway servant concerned must maintain the house in good repair at his own cost.
He shall also keep it free from all encumbrances, and shall continue to pay all the
Municipal and other local rates and taxes regularly until the advance with interest has
been repaid to Government in full. The railway servant shall furnish an annual
certificate to this effect to the Head of Department.
__________________________________________________________________________________________
Note- Furnishing a false certificate will render the railway servant concerned liable to suitable
disciplinary action under the rules. He may also be called upon to refund to
Government forthwith, the entire advance drawn by him together with interest accruing
thereon in accordance with Para 1132(5).
(d) After the completion of the house, annual inspections may be carried out by any
authorized officer under instructions from the Head of Department concerned, to
ensure that it is maintained in good repair until the advance with interest has been
repaid in full. The railway servant concerned shall afford necessary facility for these
inspections to the officers designated for the purpose.
the previous rules applicable to him is eligible for the grant of a gratuity or
death-cum-retirement gratuity, government contribution and or special
contribution in the case of subscriber to S.R.P.F. (contributory), the Head of the
Department may permit him to repay the advance with interest in convenient
monthly installments (the amount of which shall not be less than the amount
of monthly installments on the basis of repayment within a period of 20 years)
during the remaining period of his service, provided he agrees to the
incorporation of a suitable clause in the prescribed Agreement & Mortgage
Deed form to the effect that the Railway Administration shall be entitled to
recover the balance of the said advance with interest remaining unpaid at the
time of his retirement or death proceeding retirement from the whole or any
specified part of the gratuity, government contribution and or special
contribution in the case of subscriber to S.R.P.F. (Contributory) that may be
sanctioned to him.
e. In case the railway servant does not repay the balance of the advance due to
Government on or before the date of his retirement, it shall be open to
Government to enforce the security of the mortgage at any time thereafter and
recover the balance of the advance due together with interest and cost of
recovery, by sale of the house or in such other manner as may be permissible
under the Law.
f. The date of retirement for the purposes of this rule may normally be taken as
60 years in the case of all railway servants, other than those to whom special
conditions are applicable in terms of Para 2 of Board's letter no. PC-62/RT-1
dated 5-12-1962.
g. Recovery of advance shall be effected through the monthly pay/leave
salary/subsistence allowance bills of the railway servant concerned by the
Head of the Office or the Accounts Officer concerned, as the case may be. The
recoveries will not be held up or postponed except with the prior concurrence of
the Railway Board. In the event of subsistence allowance payable being reduced
on prolonged suspension of the railway servant the recoveries may be suitably
reduced by the Head of the Department, if considered necessary, after
obtaining the concurrence of the Railway Board.
h. If a railway servant ceases to be in service for any reason other than normal
retirement/superanuation, or if he/she dies before repayment of the advance
__________________________________________________________________________________________
in full, the entire outstanding amount of the advance shall become payable to
Government forthwith. The Railway Board may, however, in deserving cases
permit the railway servant concerned, or his successors in interest, as the case
may be, or the sureties in cases where the applicants are temporary railway
servants or due to retire within 18 months of the date of application, or
permanent railway servants who require the advance for ready-built house, if
the house has not been completed and/or mortgaged to Government by that
time, to repay the outstanding amount together with interest thereon, in
suitable installments. Failure on the part of the railway servant concerned or
his successors (as the case may be) to repay the advance for any reason
whatsoever will entitle the Government of India to enforce the mortgage and
take such other action to effect recovery of the outstanding amount as may be
permissible.
i. The property mortgaged to Government shall be reconvened to the railway
servants concerned (or his successors in interest, as the case may be), after the
advance together with the interest thereon has been repaid to Government in
full.
j. Railway servants who are granted advance for the construction of house
(including acquisition of suitable land for the purpose) do not find themselves
in a position to undertake the actual construction of the house after they have
drawn the first installment of loan and purchased the plot of land for
construction of houses, may be allowed to refund the loan amount due from
them in more than one installment. All such cases should be dealt with as
under :—
k) As soon as it becomes known that due to circumstances beyond the control of
the Government servant concerned, it would not be possible for him to undertake
construction of the house, he should be asked to refund the entire amount
drawn by him together with interest in one lump-sum, as the rules do not
contemplate the grant of loan assistance for the purchase of land only.
l) In cases where the Ministry or Head of the Department is satisfied that the
individuals concerned are not in a position to pay back the loan amount due in
one installment, they may permit at their own discretion the recovery of the
amount and the accrued interest in suitable installments each of which should
not be less than 33 per cent of the individuals basic pay a further condition
__________________________________________________________________________________________
should be imposed to the effect that if the plot of land purchased by the
individuals is sold out by him, the sale proceeds should first be utilized to clear
off the amount due to Government on the date, of sale in one lump-sum.
m) The railway servant who dies before repaying the advance availed of by him
under the house building advance Rules and in whose case a portion of the
outstanding balance of the advance is to be set off against the death-cum-
retirement gratuity admissible to his successor, no interest should be charged
on the amount of advance thus adjusted against death-cum-retirement gratuity
beyond the date of death of the railway servant.
__________________________________________________________________________________________
clearly distinguishable flat to the applicant within a period of two months from
the date of his letter, may be forwarded.
The Heads of Departments will scrutinize the application and satisfy themselves of the
correctness of the facts, etc. stated therein. They will also examine the title deeds, etc.
furnished in compliance with clauses (ii) and (iii) above (in consultation with their Law
Officers and the Revenue and Registration authorities, if necessary) to make sure that the
applicant does, in fact, possess a clear title to the property in question. In cases where it
is considered necessary to consult the Ministry of Law also in the matter, before referring
such cases to the Ministry of Law, the Head of Departments should call upon the railway
servants concerned to obtain certificates from the Government Pleader and failing that
certificates from the Revenue Officer of the place where the property is located certifying
after investigation from the records of the Sub-Registrar, Revenue authorities and the
Court and from the information gathered from the railway servant and others, that the
property in the hands of the railway servant is absolute and not joint family property
and is free from encumbrances and attachments and that the holder has a clear and
marketable title to the property. The certificate may be in the following form :—
"It is certified after investigation from the records of the Sub-Registrar............and the
relevant revenue and court records and from the information gathered from the sworn
declaration made by .............. and ................... that the plot No
...........measuring.............. Sq. yds. at ......within the limits of..........is the absolute
property of Shri............s/o Shri...... ............ and not joint family property.
The said property is free from encumbrances and attachments and Shri
...................... has a clear and marketable title to the property."
Note: The expenditure incurred by the Railway servants for obtaining certificates from the
Government Pleaders or the Revenue Authorities in connection with the verification of
the title to the property should be borne by the Railway servant applying for the grant of
a house building advance, as it is for him to satisfy his Head of the Department that he
possesses a clear title to the plot of land, etc.
(b) The Head of Dept. will examine the applications, with reference to the priorities etc., if
any laid down for dealing with them. Subject to funds being available, the applications
will be returned to the Heads of Departments concerned indicating —
(a) the amount of advance that may be sanctioned by the Head of Departments where it
happens to be required partly for purchasing a plot of land for constructing a house
__________________________________________________________________________________________
[see also sub-paragraphs (d) (ii) . and (e) below], or for purchasing a ready built
house;
b) The monetary limit up to which the grant of an advance could be considered in due
course, in other cases (viz., for constructing a new house or for increasing living
accommodation in an existing house).
On the approval of the Government: —
c) Formal sanction to the grant of an advance in the cases covered by sub-
paragraph (c) (i) above will be accorded. The Head of the Department shall also
arrange to complete the prescribed formalities such as execution of the
Agreement, Mortgage, Deed, Surety, Bond, etc. in the prescribed forms (in
consultation with appropriate legal authorities, where necessary) and then
authorize disbursement of an appropriate amount out of the sanctioned advance
to the applicant. Where land or a ready built house is intended to be purchased
with the help of the advance, the Head of Department may, before authorizing
payment of the advance, also require the railway servant concerned to certify
that negotiations for the purchase have reached concluding stages, that the
purchase price is not likely to be less than the amount of advance sanctioned,
and that he has satisfied himself that the transaction will enable him to acquire
indisputable title to the land/house in question. In such cases, the sale deeds,
etc. should be examined by the Head of Department carefully (in consultation
with legal and other authorities where necessary) to ensure that the railway
servant concerned has actually acquired indisputable title to the property in
question. It should also be verified that the market value of the land/house
purchased is not less than the advance sanctioned.
d) (ii) The Heads of Department -shall instruct applicants desirous of constructing a
new house or enlarging living accommodation in an existing house, to furnish
two copies of plans, as well as specification and estimate in prescribed Forms.
The Municipality or other local body concerned must be duly approved the
plans before submitting them to Head of the Department.
e) The Head of Department shall also attend to all formalities as explained in sub-
paragraph (d) (i) above, and then authorize disbursement of the first installment
of advance for construction purposes to the applicant. The payment of the
remaining installments of advance may be authorized by the Head of
departments direct on the basis of certificate to be furnished by the applicants as
__________________________________________________________________________________________
house and in other cases where the terms of sale do not vest the title in the
railway servant till a house is erected on the land, within three months of the
date of vesting of title in favor of the railway servant and the time required for
the registration of the mortgage deed
(iv) In cases where the applicant is required to furnish the surety of an approved
permanent railway servant's surety, bonds in the prescribed form are
furnished by approved permanent Railway servants before disbursement of
the sanctioned advance or any portion thereof;
(v) In all the aforesaid cases, the railway servant establishes his marketable title
to the property in accordance with procedure prescribed by the Government
before execution of the mortgage deeds. In cases where the terms of sale do
not vest the title to the land in favor of the railway servant till a house is
erected on the land, it shall be ensured, before execution of the agreement in
the prescribed form that the railway servants will be in a position to acquire a
clear and marketable title free from all encumbrances and attachments on
erection of the house.
(vi) Mortgage deed (and reconveyance deed on release or reconveyance of property
from mortgage) is duly registered within four months from the date of its
execution as required by section 23 of the Indian Registration Act (16 of 1908)
and all documents deposited by the railway servant in pursuance of these
provisions are kept in safe custody till the release or re conveyance of the
property from mortgage. (Registration is not necessary in the case of Surety
Bonds and Agreements prescribed in these Rules);
(vii) The house is insured in the manner indicated in these rules immediately on
its purchase/completion and that the premium receipts are regularly
produced for inspection;
(viii) The house is maintained in good repair and that the necessary insurance
premia and Municipal rates and taxes are paid regularly, and the requisite
certificate furnished annually, until the advance has been repaid in full;
(ix) Monthly recovery of installments of repayment of the advance commences
from the due date and is made regularly from the monthly pay/leave
salary/subsistence allowance bills of the railway servant concerned
thereafter;
__________________________________________________________________________________________
(x) In the case of railway servants likely to retire within 18 months of the date of
their application for the advance, the amount of their Gratuity will be
adequate to cover the balance of the advance outstanding against them just
before the date of their retirement and that in such cases any applications for
advance/withdrawal from their Provident Fund subsequent to the grant of
house-building advance under these paragraphs should not be ordinarily
entertained;
(xi) Any amount drawn in excess of the expenditure incurred is refunded by the
railway servant concerned to Government forthwith together with the interest,
if any, due thereon; and
(xii) The property mortgaged to Government is released or reconvened immediately
on the repayment of the advance and the interest thereon in full and the
mortgage deed duly cancelled and returned together with the original
documents of title of the land property to the railway servant concerned.
(14) INSURANCE OF THE HOUSE/FLAT
(a) Immediately on completion or purchase of house/flat, as the case may be, the railway
servant to whom a house building advance has been granted, shall insure the
house/flat at his own, cost for a sum not less than the amount of advance, with any of
the four Nationalized General Insurance companies of their choice, irrespective of its
location in India.
1.Western Zone comprising the States of Maharashtra and 1. New India Assurance Co.
Gujarat & Union Territories of Goa, Daman & Diu, Dadra & Ltd., 87, Mahatma Gandhi Rd.,
Nagar Haveli. Fort, Bombay.
2. Eastern Zone comprising the States of Assam, Bihar 2. National Insurance Co. Ltd.,
Manipur, Meghalaya, Nagaland, Orissa, Tripura & West 18, Rabindra Sarani, Calcutta
Bengal, the Union Territories of Andaman, Nicobar Islands,
Arnnachal Pradesh & Mizoram.
3. Narthern & Central Zones comprising the States of 3. Oriental Fire & Central
Madhya Pradesh & Uttar Pradesh and Union Territories of Insurance Co. Ltd., Oriental
Delhi & Chandigarh and States of Jammu & Kashmir, Building, Mahatma Gandhi
Haryana, Himachal Pradesh, Punjab and Rajasthan. Rd., Bombay-400001. (Oriental
Bldg., 88, Jan path, New Delhi.
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4. Southern Zone comprising the states of Andhra Pradesh, 4. United India Fire & General
Kerala, Mysore and Tamilnadu and the Union Territories of Insurance Co. Ltd., Indian
Minicoy & Amindiv Islands & Pondicherry. Overseas Bank Bldg. 151,
Mount Road, Madras-2.
5. Any other Private Insurance Company approved by
Insurance Regulatory Development Authority (IRDA) for the
purpose of insurance of the Houses/flats
constructed/purchased with the help of House Building
Advance".
(Authority: Board's letter No. F(E)SpI.2007/ADV./3/5
dated 5.9.2007 & 07-12-2007)
(b) The Heads of Department, both in the case of gazetted as well as non-gazetted Central
Govt. servants, shall retain insurance policies relating to the properties acquired by
govt. servants with the help of house building advance. The Heads of Deptt. Shall
furnish to. The Audit Officer/Accounts Officer, as the case may be, a certificate that the
borrower has insured the house for an amount not less than the amount of advance
taken for the purpose and the Insurance Company has been notified about the interest
of Govt. in the Policy. In the case of Insurance affected on annual basis, this procedure
shall be repeated every year until the advance together with the interest thereon has
been fully repaid to Govt. The Insurance Policies shall be made available for verification
to the Local audit inspection to the Audit office/Accounts Officer.
e) With a view to ensuring that all houses constructed /purchased with the help of house
building advance granted by Govt. are properly secured by insurance, the Heads of
Departments will obtain a certificate in the prescribed form annually in the month of
July before disbursement of the pay for the month of June from each and every Govt.
servant concerned, who has been granted house building advance, to the effect that the
insurance of the house/ flat has been got done/renewed. The Heads of Department
shall also, while issuing the Last Pay Certificate, make an entry regarding the insurance
of the house/flat stating for what period it has been insured and when the insurance
thereof should be renewed. Non-furnishing or furnishing of a false certificate by Govt.
servant concerned will render him liable to suitable disciplinary action under the Rules
of Service applicable to him and a serious view would be taken in such cases. Cases
involving condonation of irregularity in not having insured for a period beyond two
__________________________________________________________________________________________
years will be referred to the Ministry of Urban Dev. for condonation. In dealing with the
cases involving condonation of irregularity of non-insurance for a period up to two
years, the Heads of Department shall satisfy themselves that the irregularity was not
deliberate on the part of the Govt. servant concerned and was due to circumstances
beyond his/her control. (Authority:Railway Board's letter No. (F(E) Spl. 2005/ADV 3/5
dated 30-11-2005)
(15) Recovery of Advance from railway servants permanently absorbed in Public Sector
Undertaking/Central autonomous/statutory bodies where pension scheme is in
operation:
(a) Since on the date of absorption of a railway servant in an autonomous body, the
Government will discharge its pensionary liability etc. by paying in. one lump sum, the
amount of outstanding amount of House Building advance along with interest shall be
deducted out of the total amount payable by the Government to the concerned railway
servant who is being absorbed in the autonomous body.
b) Thereafter, if any balance is outstanding against the employee, it will be recovered in
installments by the autonomous body for which an undertaking will be given by the
concerned organization/ body saying that it will ensure the recovery of balance of the
advance including interest thereon in monthly installments from the employee and
remit it to the Accounts Officer concerned on the Railway who may watch its recoveries.
(Board's letter No. F(E) Spl. 80 Adv 3/11 dt. 17-10-86).
(16) Procedure in case of railway servant’s death/cessation from service before
repayment of the advance:
(a) When a railway servant ceases to be in service or dies before repayment of the advance,
the entire outstanding amount of the advance become repayable to government
forthwith. In the event of death, in deserving cases the successor-in-interest of the,
deceased railway servant are allowed to repay the outstanding amount together with
interest thereon in suitable installments on execution of a surety bond by the
successor-in-interest binding a permanent railway servant to ensure repayment of the
outstanding amount of the advance in the prescribed form. (Board's letter No. F(E) Spl.
86/Adv.3/5 dt 28-5-1986).
(17) In case of failure to repay the advances:
If the railway servant fails to repay the balance of advance on or before the date of
retirement, Government shall enforce recovery from the death-cum-retirement gratuity
__________________________________________________________________________________________
and by sale of the house or in any other manner as considered necessary. (Authority:
Railway Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-11-2005)
PARA 1132 IREM
2.0) Advance For Purchase of Personal Computer
(a) Purchase of Personal Computer: The authority competent to sanction an advance
for the purchase of Motor car may sanction an advance not exceeding Rs.80, 000/-
(Rs. Eighty Thousand) on the first occasion and Rs.75, 000/- (Rs. Seventy Five
Thousand) on the second or subsequent occasions, or the anticipated price
(excluding customs duty, if any), whichever is less to a Railway Servant who is
otherwise eligible for the grant of Motor Car advance in terms of existing Rule, for
the purchase of a personal computer.
(b) However, an advance not. Exceeding Rs.30, 000/- or the anticipated price (excluding
customs duty, if, any) whichever is less, may be sanctioned to Railway servants for
purchase of personal computer whose basic pay plus Dearness Pay is not less than
Rs.6900/- and who are otherwise not eligible for grant of Computer Advance under
existing provisions."(Board's letter No. F(E)Spl./2006/ADV./4/5 dated 23 -11-2006)
acs no.189
2.1) CONDITION OF SANCTION:
1. The Railway Servant, who has already drawn an advance for the purchase of a
personal computer and a period of 3 years has not elapsed from the date of drawl
of the earlier advance, shall not be eligible for the grant of second and
subsequent advance for the purchase of a personal computer.
2. An application for the grant of advance for the purchase of a personal computer
shall be required to be made in GFR FORM-27.
3. No advance for the payment of custom duty on the personal computer shall be
sanctioned.
4. The personal computer will be required to be mortgaged in the name of the
President and for this purpose GFR FORM-24 may be used by substituting the
words, "Motor Vehicle" with the words 'Personal Computer". Similarly
substituting the words “Motor Vehicle” with the words “Personal Computer”
Make and Model of the personal computer may be entered in the Mortgage deed
may use GFR FORMS of agreement for drawing an advance for the purchase of
Motor Car.
2.2) RECOVERY OF ADVANCE:
__________________________________________________________________________________________
Applicant's Signature
Date:
(Railway Boards letter No. F(E)Spl./ 95/ADV/4/1 dated 26-09-96) PARA 1106 IREM
3.0)Advances to Group 'D' Railway servants for the purchase of Table Fans
(a) General.—the advance will be interest bearing and will bear the same rate of
interest as that chargeable on advance for the purchase of conveyances.
b) Authorities competent to sanction the advance.—The same authorities are
empowered to sanction temporary withdrawals from Provident Fund Accounts.
c) Eligibility.—The advance may be granted to Group 'D' railway servants who are
living in houses which are provided with electricity and have a plug point and who
do not already have a fan in the house.
Note. — The advance should not be granted to an advance taken, the balance should
forthwith be refunded to Government.
d) Amount of advance.—the amount of advance will not exceed Rs.1000/- (Rs. One
Thousand) or anticipated price of the Table Fan whichever is less.
Note. — If the actual price paid is less than the advance taken, the balance should forthwith
be refunded to Government.
(5) Conditions of sanction.—
1. The advance should be applied for in the prescribed Form.
2. The surety of a permanent railway servant of comparable or higher status not
governed by the Payment of Wages Act should be obtained before the advance is
sanctioned to a temporary government servant in the prescribed Form.
__________________________________________________________________________________________
3. A second advance will not ordinarily be admissible within ten years of the grant of
the previous advance.
4. The railway servant, who draws an advance under these orders, should, within one
month from the date on which he draws the advance, furnish a certificate giving full
particulars of the fan purchased with the advance and the cash receipt obtained for
the amount actually paid for it. If the fan is not purchased within the stipulated
period, the full amount of the advance drawn, with interest thereon for one month,
must be forthwith refunded to the Government. This condition should always be
mentioned in the letters sanctioning such advances.
(6) Recovery of Advance:—
Recovery will be made in 10 equal installments from the pay bill of
the railway servant concerned. It will commence with the first issue of pay after
the advance is drawn. The authority sanctioning an advance may, however,
permit recovery to be made in a smaller number of installments if the railway
servant receiving the advance so desires. The amount of interest calculated in
accordance with the usual rules will be recovered in one installment. The
recovery of interest will be made from the pay bill of the month following that of
which the repayment of the principal has been completed. The amount of each
installment will be rounded off to the nearest rupees; any balance being
recovered in the last installment.
Notes:
1. In case, where pay bills for a month are disbursed before the end of the month, an
installment in repayment of an advance recovered through the pay will be taken as
having been refunded on the first of the following month, the normal date for the
disbursement of pay.
2. The table fan purchased with the advance will be considered as the property of the
Government till the advance with interest accrued thereon has been fully repaid. A
provision to this effect should be included in the letter sanctioning the advance.
(7) Head of Account.—
The advance and its recovery should be adjusted under "Sec. P-Loans and
Advances by the Central Government—Loans to Government servants—other
Advances". PARA 1131 IREM
4.0) REGISTER’S MAINTAINED IN THE SECTION
4.1) Increment Register:
__________________________________________________________________________________________
A separate register showing the increment due month is shown in this register.
4.2) Advance Register: -
Various Advance Register such as festival advance, Fan Advance, HBA Electric
Charges House rents are maintained.
5.0) Festival Advance: -
Festival Advance is eligible to Non- Gazetted Rly. Servant who’s basic Pay does
not exceed Rs. 8300/- PM. Amount Rs. 1500 is only eligible for decided festival as per
Rly. Board Instruction. It should be recovered in ten equal monthly installments to be
commenced from next month in which advance is drawn. It is granted on One Occasion
in a Calendar Year. A proper record is to be maintained to avoid second advance.
Temporary Employees have to produce sureties from permanent Railway Servants.
__________________________________________________________________________________________
Applications from employee and retired employees are received and the same are
prepared within the prescribed time limit. A manuscript register is maintained
showing the name, designation, rate of pay, permissible Pass/P.T.O in a year.
When the employee applies for Pass/P.T.O, the same is entered in the register. It
should be seen that the Pass/P.T.O should not exceed the permissible limit. The
Pass prepared along with the register is put up for signature.
There are 4 types of passes:
1.) First ‘A’ I (A) White color pass for Gazetted officers. GP-7.
2.) First class IST class. Green color passes for non-gazetted staff.GP-8.
3.) Second class II nd class. Pink clour for non-gazetted staff. GP-10.
4.) Special on duty passes. GP-59.
Officers appointed through UPSC (Direct recruit) are entitled for six set passes
irrespective of their length of service. Group B officers are entitled for 6 sets of
passes. First class pass (green) is issued to employees as per Railway Board letter
No. F(W) 97/PSS/1-62 date 1.2.1999. The pass manual may also be referred.
The record of Division is kept by Accounts office for future references. Safe
keeping and maintenance of this record is important function of the office. The
proper compilation, binding and placing are very important as access to record
from and time to time has to be very easy and convenient. Safety of the record
from insects, fire, flood and theft are the major concerned in record keeping. The
various stages of record keeping are as followed
(i) Collection of vouchers from pay office/other sources.
(ii) Sorting, stacking of the vouchers date wise and category wise.
(iii) Binding of the vouchers in a systematic manner.
(iv) Placement of binded material in the stacks chronologically.
(v) Indexing the record in a manner most convenient for access.
(vi) Monitoring of entry in the record room through keeping a register of
entrants.
__________________________________________________________________________________________
__________________________________________________________________________________________
Efficiency:
Compilation of half yearly arrears report for period ending 30th June, 31 st Dec
and P.E.I. are put up for signature to FA&CAO and DRM should be sent on the
prescribed date. A register of calendar of return is maintained. Receiving of letter
from various office depots dispatching of the letter to various units/depots and
office maintaining of postal stamp register. Receiving of all paid vouchers from
cash office sorting of records as per codes & co7 attending to the Audit
requisition and making available vouchers to Audit section or any other section.
The proposal for currency of work charged post in operation in Sr DFM’s office is
processed for financial concurrence and authorities sanction based on the
availability of funds under Accounts provision against various sanctioned work.
This office is having a sanctioned cash imprest of Rs 9000/- and petrol imprest
of Rs 8500/-. The petty expenditure on day to day maintenance of this office is
managed through this imprest which is being got recouped through the bills.
lapses. The underlying idea should be efficient disposal without any violation of rules
and procedures. The checks should also reflect the updated skills of the officer.
- [PARA 803 A1]
Recording of results of Test- Check; _
The result of test check should be recorded systematically in a manuscript register in
the form given below:-
SR Item of Extent of Test Particulars of Name of the SO/SSO Result of Whether the
NO. work test check prescribed vouchers elected (A) who had test Test check discrepancy in
checked for test check checked the item col.6 has been
pointed out by
the
supervisory
staff
1 2 3 4 5 6 7
The test check register should be opened separately by each official, the test check
is required to be made in accordance with these orders. The entries made in the
register should contain adequate particulars so as to facilitate the identification of the
entry/voucher subjected to test check and entry/voucher should be endorsed “Test
checked” under the dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the
appropriate column of the test check register. If the discrepancy calls for a lengthy
note, the same should be given as a separate note for further disposal being done on
the connected file(s) and a cross reference to this note should be recorded in the
relevant column of the Test Check Register.
The observations as a result of the test check should be clearly indicative of the
appraisal by the checking authority of the quality of performance of the clerks whose
work came up for test check.
Test- Check of registers:
Another important item of test check is the inspection of different registers by the
Gazetted Officers. The intervals at which different registers maintained in Accounts
Offices should be put up for inspection by Officers.
__________________________________________________________________________________________
__________________________________________________________________________________________
DFM
SSO ADMN
(A1)
AA AA AA AA AA
(B1) (B2) (B3) (B4) (B5)
PREPARATION OF:
1. Preparation and printing of Pay sheet, Change card within the ACCTS(INCLUDING PAY
stipulated time period. A1 B1
OFFICE AND ISA)
ACCTS(INCLUDING PAY
I 3. Requisition of stationary and its disposal to concern sections. A1 B2,B3
OFFICE AND ISA)
ACCTS(INCLUDING PAY
4. Bonus card A1 B1
OFFICE AND ISA)
ACCTS(INCLUDING PAY
5. Income Tax calculation and issue of Form 16 to employees. A1 B1
OFFICE AND ISA)
MAINTENANCE OF :
1. Maintenance of dead Stock Register, Pass Pto/registers ACCTS(INCLUDING PAY
A1 B3
OFFICE AND ISA)
2. Maintenance of Service Recprds andLeave account of
employees under Sr. DFM. Service registers are kept upto date ACCTS(INCLUDING PAY
A1 B3
regarding Service Verification. Increment entries, sanctions of OFFICE AND ISA)
PF, applications for T/W, F/W.
ACCTS(INCLUDING PAY
3. Various advance registers A1 B1
OFFICE AND ISA)
II 4. Maintenance of Imprest Register ACCOUNTS OFFICE A1 B2
ACCOUNTS
5. Maintenance of Record Room. A1 B5,C1
OFFICE(INLDING ISA)
S. No. Supervisor AA
Activity Detail Dept.
Code Code
Preparation compilation and submission of :-
A1 B2
1. Half yearly review, Suspense review
III 2. PCDO A1 B2
Miscellenous Work:-
IV 1. Receiving of Paid vouchers from Cash office. ALL DEPTT. A1 B5
2 Receiving and Dispatch of letter ALL DEPTT. A1 B4
3. Procurement of consumables requirements of all sections. ALL SECTIONS A1 B3
4. Passing of contigent bills. ALL SECTIONS A1 B3
A1
5. Post Audit of paid vouchers and issue of acquitance certificate. ALL DEPTT. B5
ACCTS(INCLUDING
6. Verification of TA bills and other claims of staff. A1 B1
PAY OFFICE AND ISA)
7. Work related with Trade Unions. ALL DEPTT. A1 B4
ACCTS(INCLUDING
8. Work related with Rajbhasha. A1 B4
PAY OFFICE AND ISA)
ACCTS(INCLUDING
9. Corrosopondence related with RTI, HQ,DRM etc.
PAY OFFICE AND ISA)
A1
3 N.P.Chourey A.A. B2
4 J.JAWALKAR A.A. B3
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5060
E-mail : soiso@rediffmail.com
CONTENTS
1 Abbreviations 01
2 Introduction 01
3 Scope of work 01
4 Sectional procedure 02
6 Measurable Parameter 01
Organization Chart
8 01
10 List of Records 01
ABBREVIATIONS
SR.
No. Term Expansion
1. AA Account Assistant
2. ADFM Astt. Divisional Finance Manager
3. AFRES Advance Finance and Railway Earning
Expenditure System
4. AMC Annual Maintenance Contract
5. CD Compact disk
6. COMP. Computer
7. DFM Divisional Finance Manager
8. EDP Center Electronic data processing center
9. PC Personal Computer
10. PRIME Pay Roll integrated module on
establishment.
11. SR.DFM Senior Divisional Finance Manager
12. SSO Senior Section Officer
LIST OF RECORDS
Section: ____________________
ISO/COMPUTERISATION
RECORD NO. Format Records Retention
S. No. Record Name
No., if any Custodian Period
1 B1 5 YEAR
COMPLAINT REGISTER (REGARDING AFRES
AC/BPL/COMPLNT/01
PROBLEM)
2 B2 5 year
COMPLAINT REGISTER (REGARDING Hardware
AC/BPL/COMP/HARDWARE/02
Problem of PCs and printer )
3 B2 5 year
AMC REGISTER (For PCs and Printers) AC/BPL/COMPO/AMC/03
ISO/COMPSEC. CHAPTER 10
Rev 01 11.11.09 Approved BY_______
Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
Amendment New
Date Section Particulars of Amendment
No. Rev No.
INTRODUCTON:
SR.DFM’s office (including Stock Verification Cell and Pay office, Bhopal).
The AMC of computers and printers is being dealt through this section. All
the sections, who are working in AFRES and find some problem in AFRES
section will hand over the application in writing and with the help of out
agency, to whom the work of AFRES customization is awarded will sort out
through this section. The new user ID in AFRES will be created through this
section.
This section is also attached with the work of ISO i.e. co- ordinating the
sections and out agency for the pre audit and surveillance audit. Any
________________________________________________________________________
SCOPE OF WORK:
1. Solution of:
Any software issue faced by the section of SR.DFM office while working.
2. Up gradation, customization & Implementation of:
AFRES & PRIME Software modules.
3. Compilation of:
The Procedure Manuals so that ISO Standard could be achieved and providing the
platform for surveillance Audit by an external agency.
4. Misc. work:
Making correspondence in the matters of ISO, Computerization, Audit, and
Accounts references.
Maintenance of Computer AMC Registers.
Reply of letters received from headquarters pertaining to ISO/COMP sections.
__________________________________________________________________________________
SECTIONAL PROCEDURE
physically in a separate place than the main server so that collateral damage is
avoided.
2. Complete back up exists in3 different places..
3. Regular back up is taken in the intervals as decided by the officer in charge.
4. Software is protected from virus.
5. The passwords are protected and changed from time to time.
6. Entry of outsiders is restricted in the main server room.
Implementation of:
2
All modules of Accounts Department A1 B1
Compilation of:
3
All section iso details and assist in surveliance Audit by out agency. A1 B1
Misc. work:
Measurable Parameter
SR
NO.
Activity Time taken/given for Disposal
__________________________________________________________________________________
2 R.K.BHAGAT A.A. B1
3 C.L.KURIL A.A. B2
ADFM-II
SR.SO
(A1)
A.A.(B1)
A.A.(B2)
APPROVED BY_________
ISO/COMP SEC : CHAPTER 8 PAGE 1 OF 1 REV :00 01.01.09
Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
END
PROCESS MANUAL
Telefax: : 0755-2457138
Railway Phone : 5060
E-mail : so rct@rediffmail.com
1 Abbreviations 01/01/09 02
01/01/09
2 Canons of Financial Property 01
01/01/09
3 Introduction 01
01/01/09
4 Sources and References 01
01/01/09
5 Scope of work 03
01/01/09
6 Sectional Procedure 06
01/01/09
8. Measurable Parameter 01
01/01/09
14. Changes to Process Manual 01
Sr. DFM’s Office, West Central Railway, Bhopal Process Manual
ABBREVIATIONS
___________________________________________________________________________________________
___________________________________________________________________________________________
-( 116 FI )
__________________________________________________________________________________________________
INTRODUCTION:
_________________________________________________________________________________________
_______________________________________________________________________________
SCOPE OF WORK
• Passing of Regular and special pay sheets of Gazetted and Non- Gazetted RCT staff,
• Maintenance of cashbook.
__________________________________________________________________________________
• Cadre Register
• Saving Register
• Objection Item Register
• Service Records of Gazetted officer
• D.P. Register
• Limited Currency Register
• Pay Order Passing Register
• Special Pay sheet passing Register
• P.L.B. Passing Register
• Provisional Payment Register
• Inward and Outward LPC Register
• CO6 Register
(D) Preparation / Issue of:
• JV
• ATD/ATC
• Quarterly returns of Income Tax
• Various periodical returns (GIS, Statement no.40, Pay and Allowances,
Salary through Bank/Cheque, Cadre statement)
• Form 16 related with Income Tax.
• Monthly Account Current.
(E) Reply to:-
• Headquarters/other office correspondence including RTI reply.
• Submission of the various returns and other information required by HQ.
__________________________________________________________________________________
3. MISCELLENOUS WORK: -
(A) Running of Audit Trail
(B) Correspondence with R.T.I. and Information required from time to time by
HQ etc.
4. FINANCIAL FUNCTIONS :
I.) SCRUTINY OF PROPOSALS / INDENTS(STOCK AND NON - STOCK `ITEMS):-
• On receipt of the proposal/ indent whether such proposal, indent have
been received/ dealt with earlier (to avoid duplication ) to be checked.
• If not, it is to be treated as a fresh proposal by allotting an Inward No. for
the same.
• Putting of notes / letters of concurrence/ vetting and returning of
proposals to the officer concerned.
• Receipt and dispatch of all proposals/ indents/ tender schedules after
entering all particulars in the Computer.
__________________________________________________________________________________
SECTIONAL PROCEDURE
General checks for Passing of bills in RCT Section:
Following major checks are prescribed during scrutiny and passing of various bills
received Stores department.
(These checks are illustrative but not exhaustive- for details refer codal
provisions):-
It should be ensured that all bills must be in ORGINAL format and duly signed by
the competent authority.
i) The bills are approved by competent authority.
ii) All the bills should be properly allocated & duly budgeted.
iii) Wherever the duplicated claims are received, it should be seen that the
concerned officer has certified that no payment has been made earlier and there
are sufficient, genuine and valid reasons for the claim being in the duplicate. The
concerned officer should also submit non-payment certificate along with the
claim.
iv) Competent authority has sanctioned expenditure.
v) The expenditure sanctioned for a limited period is not admitted beyond the
period without further sanction.
vi) Proper vouchers support the bills.
vii) The payment is recorded on the work order/ supply order Misc. sanction so as to
render second claim on same account impossible.
viii) The charge is correctly classified and the prescribed deductions
(S.D./I.T./S.T./ED. Cess/S.C/other recoveries from contractor) have been
made.
ix) The signature of officer drawing the bill agrees with his specimen signature.
1.0) Cash Imprest: General
(A) Objectives:
• To ensure that the procured items are for the purpose for which imprest has
been sanctioned.
• Appropriate Amount is debited to correct head of allocation to ensure that
expenditure accounts reflect true and fair picture under each proper head,
sub-head.
____________________________________________________________________________________________________
• To ensure that regular purchases are not being made from imprest.
• To see that tender item has not been purchased.
• That the expenditure is within the prescribed limit.
(B) Internal Check: -
On receipt of bills, CO6 is taken as per Para 1106-A1 i.e.
“Registration of Bills”. Internal checks are carried out in terms of Para 1601- A-
1,1050 to 1055-F1.If found correct in all respect, Bills are passed and Co-7 are
prepared after ensuring the availability of funds. Cash Imprest Bills are passed
once in a month. If recoupment needed more than once in a month on
unavoidable circumstances then approval of competent is required. Apart from
the above the following internal checks are also to be exercised while checking
imprest Bills: -
• Correctness of entries in the Imprest account is checked with reference to
supporting vouchers.
• Check arithmetical accuracy and totaling.
• Imprest has not been utilized to liquidate such claims, which should ordinarily be
pre-checked.
• Supporting vouchers are genuine and full legal Acquaintance for the payment
made.
• Ensure that no tender item has been purchased.
• Assuring that the cash Imprest bill is submitted in the standard proforma.
• Ensuring that the signing authority have signed the bills.
• Assuring that the imprest holder has countersigned all vouchers.
• Assuring that no purchases/expenses other than those arising out of emergent
situations or unforeseen circumstances are being made out of imprest. I.e.
regular purchases are not being made.
• Assuring that the imprest holder mentions details of previous recoupment and
current purchases/expenses does not exceed the prescribed imprest limits.
• Assuring that the expenditure has been allocated to the correct head of account
(Allocated abstract).
(C) Procedure for passing:
Standards of financial propriety are followed in terms of Para 116F1
before commencing any internal check of bill. All Imprest bills are received from the
concerned executives in form 1404 E. CO6 is taken and internal check is carried
out, If found correct in all respects as per codal provisions, CO7 is prepared and
passed for payment through AFRES module.
____________________________________________________________________________________________________
____________________________________________________________________________________________________
The test check register should be opened separately by each official, the test
check is required to be made in accordance with these orders. The entries made in
the register should contain adequate particulars so as to facilitate the identification
of the entry/voucher subjected to test check and entry/voucher should be endorsed
“Test checked” under the dated initial of the official conducting the test check.
The exact nature of the discrepancy noticed should be briefly indicated in the
appropriate column of the test check register. If the discrepancy calls for a lengthy
note, the same should be given as a separate note for further disposal being done
____________________________________________________________________________________________________
on the connected file(s) and a cross reference to this note should be recorded in the
relevant column of the Test Check Register.
The observations as a result of the test check should be clearly indicative of the
appraisal by the checking authority of the quality of performance of the clerks
whose work came up for test check.
5.2)Test- Check of registers:
Another important item of test check is the inspection of different registers by the
Gazetted Officers. The intervals at which different registers maintained in Accounts
Offices should be put up for inspection by Officers.
5.3)Periodicity of submission of Test- Check oregister to Officers:
Every test checks register should be provided with an inspection sheet below the
front page indicating the month of test check, date on which put up and the date
reviewed by the Officer concerned. The test check registers of Section Officers and
Senior Section Officers should be put up to the Branch Officer on the 10th of each
month indicating the test check done on the work of clerk in the preceding month
for review and orders, where necessary, by the Branch Officers.
• Each and every user in the section including S.O. is allotted separate ID and
password. As a safety measure the Supervisor of the section must ensure that a
periodical change (at least every fortnight) in password is carried out for each and
every user of PF section. The password must also be kept secret. As a mark of
change in the password, an entry should be made in the manuscript register
opened for the purpose.
• Section officer shall run Audit Trail so as to ensure that no discrepancies or
irregularity is existed in the system. This will be done every fortnight. SO will be
provided with their user ID and password for accessing and running Audit trail.
Audit trail is also one of the most important check against possible embezzlement
or fraud.
• It should also to be ensured by supervisor of the section that the ID and password
is not shared with any other staff of the section.
____________________________________________________________________________________________________
____________________________________________________________________________________________________
Measurable Parameter
SR. Measurable Parameter No of Days Allowed for disposal
NO.
1 Passing of Regular Pay sheet 03 Working days from the date of
receipt
2 Passing of Special Pay sheet/ Pay orders 05 Working days from the date of
receipt
4 Dealing with Finance Proposal Cases 05 Working days from the date of
receipt of the proposals
5 Checking Of T.A. Journals 01 Week from the date of receipt of
T.A. Journals
6 Vetting of LPC Same day
7 Reply asked through R.T.I. As required under RTI ACT .Maximum 2
days from the date of receipt of letter.
8 Passing of supplementary pay sheets. 03 Working days from the date of
receipt
9 Contractor Bill (Final) 05 Working days from the date of
receipt
10 Telephone/Mobile Bills 03 Working days from the date of
receipt
11 Imprest Bills 03 Working days from the date of
receipt
12 Miscellaneous Bills 03 Working days from the date of
receipt
13 Advertisements Bills 03 Working days from the date of
receipt
_______________________________________________________________________________
CALENDAR OF RETURNS
_______________________________________________________________________________________
SSO ADFM
Approved By
(Name & Seal)
LIST OF RECORDS
Section: ____________________
Railway Claims tribunal
S. No. Record Name Format No., if any Records Custodian Retention Period
NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be
required. Further, a circular may be issued to all concern asking them to withdraw any record from destruction if
ORGANIZATIONAL CHART
ADFM-I
SSO (RCT)
(AI)
AA
(B1)
Amendment New
Date Section Particulars of Amendment
No. Rev No.