Railway Accounts Department Examinations

Saturday, September 19, 2020

Mobile App launching

I am happy to inform the launching of Mobile app Appendix3exam on 20.09.2020 between 11 AM and 11.30 AM.  Thanks to Director, Ctara, Shri. P Vijaya Kumar for agreeing to launch the App.  Please watch through Facebook Live.

Once the app is launched, I am happy to share the link of App. You can download from Google Play Store in mobile and can enjoy the blog like Desktop version. Thank you.

Sincerely yours

Nageswara Rao M 


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Wednesday, September 16, 2020

CIVIL HEADS - Important one. asked many times in previous III A exams.

Civil Heads

v      Introduced w.e.f 01.04.1989.
v      The Railways will book the payments and receipts relating to the heads controlled by other Civil Departments (except those relating to services rendered by the Railways to the latter as a commercial Department).   Such heads are known as Civil Heads.
v      The amounts are straight away booked to Civil Heads.
v      Civil Heads formed as distinct sub head below the Public Account in the Monthly Account Current.
v      At the end of the financial year, the balances under Civil Heads are not carried forward to the Next financial year.  These Heads are closed to “Government” in Railway Accounts.

v      Examples are

                                 1.        Recoveries of Income Tax from employees and contractors/suppliers.
                                 2.        C G I S recoveries (Rs.30 for Gr. C Staff etc)
                                 3.        Recoveries of P L I (Postal Life Insurance) from the employees.
                                 4.        Interest on Loans from Central Govt. and Railway Funds.

v      Advantages:

                                 1.        Elimination of cash payment for transactions where Railways functioned merely as agents of other Civil Depts (example is recovery of income tax from salaries behalf of Income Tax Dept.).
                                 2.        It is no longer necessary for the Railways to issue cheques for payments due by Railways for recoveries or recover cash for payment made.
                                 3.        Avoid inflated turnover (of cash) of RBI/Other Banks firstly at the paying end and then at the receiving end without any tangible results.
                                 4.        Process of booking under PAO  Suspense Head has been greatly reduced.




Tuesday, September 8, 2020

Historical Reforms - Indian Railways

Railway Board - Re-organization 


  •  New Set up - CRB/ CEO and Four Members


  • Surrender of 3 Member posts in Apex Grade

Old Set up 

(CRB + 8 Members)

Changes in 

New Set up

(CRB/CEO + 4 Members)

CRB - Chairman, Railway Board


Chairman & CEO, Railway Board

FC - Financial Commissioner


Member (Finance) - MF

Member-Traffic (MT)


Member (O&BD - Operations & Business Development) - M/O&BD

Member - Traction  (MTR)


Member (T & RS -Traction & Rolling Stock) - M/TRS

Member - Signal & Telecommunications (MST) 


Member (Infrastructure) - M/Infra

Member - Rolling Stock (MRS)   

Utilized as 

Director General (HR-Human Resources) in Apex Grade

Member - Staff (MS)



Member - Engineering (ME)



Member - Material Management (MMM) 



Broad Distribution of work to be handled by the Board Members

Chairman Railway Board & Chief Executive Officer(CEO)CRB






In frastructure


Efficiency & Research

Public Relations


Secretary's Branches Transformation Cell & Corporate Co-ordination.


(Infrastructure),Railway BoardM/lnfra.


Civil Engineering


Signal & Telecom

Land & Amenities

Station Development &

Railway Electrification

Member {Traction & Rolling

Stock(TRS)},Railway Board M/TRS

Production Units

Mechanical Workshops

Coaches Locomotives

Train sets

Environment and House Keeping

Electrical Maintenance of Coaching Stock

Traction Distribution

Power Supply &

Renewable Energy

Materials Management

Member         {Operations        &


Developmen           D)} ,Railway

Board- M/O&BD

Traffic Transportation


Tourism & Catering


Non-Fare Revenue

Marketing & Business Development &

Member           (Finance),Railway Board- MF





Stat. & Econ &

Economic Unit.

Salient features

·        CEO plus 4 Members

·        CEO – Ex-Officio Principal Secretary to the Government of India

·        DG/HR – Apex scale (equivalent to Member)

·        Addl. Members – Total 20  (HAG +)

·        PED – Principal Executive Directors – Total – 12  (HAG)

·        Member -  Ex-Officio Secretary to the Government of India

·        HR   - Under CEO

·        S&T – Under Member/Infrastructure

·        RE – Under Member/Infrastructure

·        Works, Civil Engineering  - Under Member/Infrastructure

·        Information Technology (IT)  – under Member/O&BD

·        Rolling Stock, Traction Distribution – Under Member/TRS

·        Stores – Under Member/Infrastructure








JTS – Junior Time Scale


AFA –Assistant Financial Advisor


STS – Senior Time Scale

DD - Deputy Director

Sr.AFA – Senior Assistant Financial Advisor


JAG – Junior Administrative Grade

JD - Joint Director

Dy.FA&CAO – Deputy Financial Advisor & Chief Accounts Officer


SG – Selection Grade


Dy.FA&CAO – Deputy Financial Advisor & Chief Accounts Officer


SAG – Senior Administrative Grade

ED - Executive Director

FA&CAO – Financial Advisor & Chief Accounts Officer


HAG – Higher Administrative Grade

PED – Principal Executive Director

PFA – Principal Financial Advisor


HAG +  - Higher Administrative Grade Plus

AM – Additional Member

GM  - General Manager      


Secretary to Government of India

MF – Member, Finance



Principal Secretary to Government of India

CRB – Chiarman, Railway Board


Historical Reforms In Indian Railways  - Salient features

·        Vision: Making Indian Railways the growth engine of India's vikas yatra.

·        On 24th December, 2019, the Union Cabinet chaired by Prime Minister Narendra Modi has approved a transformational organisational restructuring of the Indian Railways.

·        Corporatization structure instead of Government organisation.  

·         Existing 8 Group A services (i.e., Traffic, Civil, Mechanical, Electrical, Signal & Telecom, Stores, Personnel, and Accounts) are merged/unified as Single Central Service i.e., IRMS – Indian Railway Management Service from the next recruitment scale.  

·        Modalities and unification of services will be worked out in consultation with DoPT – Dept of   Personnel and Training and UPSC – Union Public Services Commission with the approval of Alternate Mechanism to be appointed by Cabinet in order to ensure fairness and transparency.

·        The process shall be completed within a year.

·         Newly recruited officers  - From Engineering as well as Non-Engineering disciplines as per need.

·        The recruited officers will be posted as per their aptitude and specialization to allow them to specialize in one field and develop an overall perspective and prepare them to take up general management responsibilities at Senior levels.

·        Selection of General Management positions shall be through a merit-based system.

·        From Departmental lines to Functional lines.

·        The existing service of IRMS – Indian Railway Medical Service – re designated as IRHS – Indian Railway Health Service.

Railway Board – New set up
·        CRB, Chairman, Railway Board will act as CEO – Chief Executive Officer.

·        4 Members – Each for Infrastructure, Operations & Business Development, Traction & Rolling Stock and Finance

·        CRB shall be the Cadre Controlling officer – Responsible for HR – Human Resources with assistance from a DG (HR)

·        3 Apex level posts shall be surrendered from Railway Board and all the remaining posts of the Railway Board shall be open to all officers regardless of the service which they belonged.
·        Also have Independent Members who will be highly distinguished professionals with deep knowledge and 30 years experience incl: at the top levels in Industry, Finance, Economics and Management fields.
·        The Independent Members will help Railway Board in setting a strategic direction.

·        Unification of services has been recommended by Prakash Tandon committee (1994), Rakesh Mohan Committee (2001), Sam Pitroda Committee (2012) and Bibek Debroy Committee (2015)

·         In continuation of the reforms already taken such as, Merger of Railway Budget with General/Union Budget, Model SOP, Private trains etc.

·         Outcome of 2 days conference “Parivartan Sangoshthi” held in New Delhi on 7th & 8th December, 2019 and Extraordinary meeting of the Railway Board on 8th December, 2019.

·        To speed up the ambitious programme of modernization of Indian Railways with investment of Rs. 50 lakh Crores over the next 12 years.

·        At present, departments are vertically separated from top to bottom and are headed by a Secretary level officer (Member] in the Railway Board. This organization of the department runs deep down to the grass root level of the Railways.

·        Unification of services will end this 'departmentalism', promote smooth working of Railways, expedite decision making, create a coherent vision for organisation and promote rational decision making.