Model Question Papers - Appendix3 Exam
Railway Accounts Department Examinations
Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Thursday, May 2, 2024
Monday, April 29, 2024
CoA - Control Office Application
CoA - Control Office Application
Website Link of CoA: https://cris.org.in/loadpage?page=proCOA
CoA stands for Control Office Application
Implemented in all 68 Divisions in Indian Railways
TSR - Train Signal Register - 600 plus locations
TSR - A Register kept at Railway stations to record the actual movement of the Trains.
Need of CoA
To automate the Control Rooms i.e., nerve centre of Train operations.
To ensure systematic control, monitoring & fluidity of train movements 24/7
To capture Train movements real time.
To provide an analytical DSS (Decision Support System) tool for improving operational efficiency.
Salient features:
Requires the Controllers to enter data related to the train operations (as they receive information from the control points or stations)
Charts the running of the train in a section
Generates the advance forecast based on various operational parameters.
To order trains, view all possible routes, divert or re-route trains.
Has the facility for capturing and viewing details of composition of the train, details of the crew and the Locomotive.
Shows details of line occupancy, caution orders etc.
Designed to facilitate its integration with other applications such as FOIS, ICMS, NTES, PAM, RTIS, REMMLOT and CMS.
Train BPC (Break Power Certificate), Caution Order, Train Order, Regulation, Stabling, Yarding, Train schedule modification, Consist and Train Modification (like Diversion) is shared in between respective applications.
TSR data is sent to the CoA divisional server. Further, this data updates in NTES, FOIS and ICMS through CAS server.
CoA Advantages:
Removes drudgery (hard work) of the manual system of drawing control charts with various colour pencils.
Trains running information - available - to take decisions quickly
Quick reference tools such as Blocks, Cautions, loco details, crew details, stabled trains and siding position reduces retrieval time of information.
Paperless operations. Helping a green environment.
Accurate train movement information helps NTES - National Train Enquiry System
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GMT - Gross Million Tonne - Statistics in IR
GMT - Gross Million Tonne (Statistics in IR)
Source: Click for Railway Board Letter No. 2024/I & Trans. Cell/GMT dated 24.04.2024
GMT stands for Gross Million Tonne
What is GMT ?
Gross = Total Load i.e., Carrying Capacity (Tare Load + Payload)
Million = 10 Lakhs
Tonne = 1000 Kgs
I.e., 100 Crores Kgs or 1 Million Tonne
GMT is a primary performance metric - serves 3 groups of Railway Statistics in IR Statistics Manual i.e., 1. Economic Statistics 2. Transportation Statistics & 3. Administrative Statistics.
GMT data of every train on every line - captured on FOIS / ICMS / CoA
FOIS stands for Freight Operations Information System
ICMS stands for Integrated Coaching Management System
CoA stands for Control Office Application
Traffic Density Data (GMT) - an integral part of Indian Railways IT Systems architecture.
Why GMT is important: GMT data is a crucial decision criterion for
Planned Track Renewals
Preventive maintenance (like periodicity of USFD - Ultrasonic Flaw Detection)
Riding quality (Track degradation model)
Effective allocation of rails, track materials & resources, among works/projects under Plan Heads 11 - New Lines, 15 - Doubling & 31 - Track Renewals.
Existing mechanism (up to 2022-23) - calculation of GMT
Computed by Zonal Railways
Basis is GTKM & Lead (Kms)
Manually input in TMS - Track Management System
Limitation is for sections with more than 2 lines (i.e., 3rd/4th line), the line wise GMT data is not available.
New mechanism - from 2023-24 onwards - calculation of GMT
Zonal Railways would provide GMT data by May of the following year. Example: For 2023-24 the data should be available by May 2024 and so on.
All GMT data in TMS - sync (API based) with the systems architecture
API stands for Architecture Programming Interface
No physical copies. No manual input in TMS - Track Management System
No signed copies in parallel
GMT data from FOIS/ICMS/CoA would flow daily into TAMS - Traffic Accounts Management System ( SMRTI - Statistical Module on Rail Transport Information)
From TAMS to TMS
From 2024-25 onwards - GMT data - refined format i..e, Block section wise Line wise (earlier line was not available)
Zonal Railways Statistical Units (under PFA) - issue Monthly & Annual GMT Data
SPOC for Statistical Information Module - GM/TAMS @ CRIS
SPOC for input data of FOIS/ICMS/CoA - GM/OR @ CRIS
SPOC stands for Single Point of Contact
It is calculated for Railway Tracks involving multiple factors and is a complex process.
It is determined through detailed engineering analysis and simulation.
GMT Calculated for Railway Tracks involving multiple factors. These are:
Axle Load: Higher axle loads leads to greater wear and tear.
Train Speed: Higher speeds can cause track degradation.
Train Frequency: The number of trains passing over a track within specified time (Line Capacity) can affect stress & wear on the track.
Track structure & Material: Ballasted or non-ballasted track and the material used play a significant role in determining load capacity & maintenance requirements.
Climate & weather: Extreme temperature or heavy rainfall conditions impact the Track’s durability.
Track maintenance practices: Frequency of track maintenance influences the overall track performance.
Note: The above instructions are in supersession of any previous instructions on the subject (GMT) and in the event of conflict with any other instructions / part of any other instructions, the above instructions would prevail.
Key points - GMT
GMT is a primary performance metric - serves 3 groups of Railway Statistics in IR Statistics Manual i.e., 1. Economic Statistics 2. Transportation Statistics & 3. Administrative Statistics.
Statistical units in Zonal Railways - under control of PFA
GMT - Revised policy w.e.f 01.4.2024 onwards (or FY 2023-24 onwards)
GMT means Traffic Density Data
GMT data from FOIS/ICMS/CoA would flow daily into TAMS - Traffic Accounts Management System ( SMRTI - Statistical Module on Rail Transport Information)
From TAMS to TMS
No physical copies. No signed copies. No manual input in TMS
From 2024-25 onwards - GMT data - refined format i..e, Block section wise Line wise (earlier line was not available)
Zonal Railways Statistical Units (under PFA) - issue Monthly & Annual GMT Data
SPOC for Statistical Information Module - GM/TAMS @ CRIS
SPOC for input data of FOIS/ICMS/CoA - GM/OR @ CRIS
Abbreviations
GMT - Gross Million Tonne
FOIS - Freight Operations Information System
ICMS - Integrated Coaching Management System
CoA - Control Office Application
USFD - Ultrasonic Flaw Detection
TMS - Track Management System
GTKM - Gross Tonne Kilometer
API - Architecture Programming Interface
SMRTI - Statistical Module on Rail Transport Information
SPOC - Single Point of Contact
CRIS - Centre for Railway Information Systems
—-end—-
Tuesday, April 23, 2024
Reclassification of Capital Expenditure - Office equipment, Furniture & Fixtures, ICT
Reclassification of Capital Expenditure
Source: Click for RB Letter No. 2023/F(X)-I/33/Misc/4 dated 06.04.2023
As of now, the office equipment, furniture, fixtures, computers etc are treated as Revenue expenditure irrespective of its value.
However as per the Railway Board Letter under reference, wherever exceeds threshold limits, they will be treated as Capital Expenditure instead of Revenue Expenditure. The details are as follows:
Items | Exceeding Threshold Limit (Either of two) | Chargeable to Capital Expenditure under Plan Head ______ | |
Value | Useful life | ||
Office equipment and Furniture & Fixtures | 1 Lakh | 3 Years | PH 41 - M&P (Machinery & Plant) or PH 64 - OSW (Other Specified Works) Or Relevant PH |
Computers - Hardware & Software and Telecommunication devices | 1 Lakh | 3 Years | PH 17 - Computerisation Or Relevant Plan Head |
Vehicles (Office or otherwise) | Irrespective of value | Irrespective of useful life | PH 41 - M&P |
Notes:
The items of Office equipment and Furniture & Fixtures, ICT equipment as Capital expenditure (i.e., exceeding threshold limit as above) - Procured either as part of the Sanctioned Work or through Lumpsum provision.
ICT stands for Information & Communication Technology
Monday, April 1, 2024
Sunday, March 31, 2024
Friday, March 29, 2024
Monday, March 11, 2024
Constitutional Provisions (Articles) - Indian Railways
Constitutional Provisions (Articles) - Indian Railways
SN | Picture | Article | Description |
1 | 112 | Annual Financial Statement (Budget) | |
2 | 113 (1) | Charged Expenditure | |
3 | 113 (2) | Voted Expenditure | |
4 | 114 (1) | Appropriation Bill | |
5 | 115 | Supplementary, additional or excess grants | |
6 | 116 | Vote On Account (VOA), Vote Of Credit & Exceptional Grants | |
7 | 120 | Language to be used in the Parliament | |
8 | 210 | Language to be used in the Legislature | |
9 | 266 (1) | Consolidated Fund of India | |
10 | 267 | Contingency Fund of India | |
11 | 266 (2) | Public Account of India | |
12 | 343 | Official Language of the Union | |
13 | 344 | Commission (OL) & Committee of Parliament on OL | |
14 | 345 | Official Language or Languages of the States - Can adopt one or more languages as Official Language | |
15 | 346 | Language for the time being authorized as Official Language will be used for communication between one State & Other State and between a State & the Union | |
16 | 347 | Special provision relating to language spoken by a Section of the population of a State | |
17 | 348 | Language to be used in the Supreme Court and High Courts (Acts, Bills, Ordinances, orders, regulations, and bye-laws issued under the Constitution shall be in the English language) | |
18 | 349 | Special Procedure for the enactment of laws relating to languages | |
19 | 350 | Language to be used in the Representations for redressal of grievances by an Individual (citizen) - Any language can be used (for Central Govt employees - Only English or Hindi) | |
20 | 351 | Development of Hindi Language - Directives |