Wednesday, February 25, 2026
Tuesday, February 24, 2026
Appropriation Accounts
Appropriation Accounts
Source: 4th Chapter of
Finance Code
Appropriation Accounts - 2024-25 - Railway Board Instructions
·
The
statements which are presented to the Parliament (through PAC) ,
·
comparing
the amount of actual expenditure with the amount of grants voted by the
Parliament and Appropriations sanctioned by the President of India are called
Appropriation Accounts
|
Grants |
Voted |
As
voted by Parliament |
|
Appropriations |
Charged |
As
Sanctioned by the President of India |
Object:
·
Budget
is an instrument of Parliamentary financial control and an important management tool.
·
Parliamentary control not only secured by the fact
that all the voted expenditure must receive Parliament’s prior approval, but
also by system of reporting back to it (Parliament) through PAC
Prepared & Signed by:
|
Railway Board level |
CRB and Member/Finance |
|
Zonal Railway level |
GM and PFA |
Note: This cannot be
delegated to any other authority.
·
Due Date: June/July
·
Submitted to Dy.C&AG/Railways,
who has been entrusted by the C&AG with the duty of reporting on these
Appropriation Accounts of Railways.
·
2 weeks time for Audit for vetting
the Appropriation Accounts.
·
Presented to Parliament during Winter session of the
Same Calendar year to which the accounts pertain. (Example: 2019-20 Appropriation A/cs
due 2020 Jan to December)
·
Reconciliation certificate: Certificate should be invariably be given
under each SMH that actual have been reconciled with the figures in March Final
Account Current.
·
Grant 83 - Ministry of Railways (for 2020-21)
- Two parts i.e., Revenue & Capital
Form
Grant No. 83 (for the year 2020-21)-SMH – 01 – General
Superintedence & Servces
(Rs. in thousands)
|
Minor Head |
Final Grant |
Actual Exp. |
Excess/Saving With ref to FG |
Excess/Saving With ref to (O +S) |
|
200 Financial Management
‘O’ -
80 ‘S” - 30 ‘R’
- (-) 10 |
100 |
85 |
(-) 15 |
(-) 25 |
‘O’ stands for Original Grant
‘S’ stands for Supplementary Grant
‘R’ stands for Residual Modification
sanctioned by Competent authority (i.e., Railway Board, GM etc other than
Parliament ) i.e., Reappropriations,
withdrawals, surrenders etc,
·
Due
to merger of Railway Budget with General Budget, Single Grant Account (82 for
2019-20, 83 for 2020-21) shall prepare.
·
Appropriation Accounts – Rs. In thousands
·
Annexures - Rs in units
Total enclosures in
Appropriation Accounts are 44
|
Description |
No of enclosures |
|
Grants/SMH |
16 |
|
Annexures |
10 |
|
Statements |
15 |
|
Annexure G (Final Accounts) |
3 |
|
Grand Total |
44 |
Grants – Total 16 . They
are as follows
1. MH 3001 (erstwhile Demand No. 1)
2. MH 3001 (erstwhile Demand No. 2)
3 to 14. Erstwhile
Demands 3 to 14 (SMH 1 to 12 of MH 3002)
15. MH 5002
(erstwhile Demand No. 16)
16. Civil Grants
(Loans & Advances, Pre partition payments, Interest on Debt, Income Tax,
Deposits)
Annexures (Total 10)
Statements of
A.
Unsanctioned
Expenditure
B.
Under
charges detected by Audit and Railways
C.
Remission
& abandonment of claims
D.
Expenditure
on Important Open line Works & New Construction
E.
Expenditure
on Strategic Lines
F.
Credits
& Recoveries ( Estimated & Actual)
H.
Losses
& Ex gratia payments (Rs. 5 Lakhs and above)
I.
Irregular
Reappropriations
J.
Important
Misclassifications
K.
Defects
in Budgeting (In fact, there is no
alphabet K for this annexure. )
Statements: (Total 15)
1. Statement
showing Distributable Expenditure and Receipts
2. Statement
showing changes in Forms & Classifications
3. Operating
Ratio
4. Statement
showing credits to Capital for Retired Assets
5. Statement
of annual Voted and Charged expenditure
6. DRF
7. DF
8. Capital
Fund
9. RSF
& Debt Service Fund
10. Pension
Fund
11. Statement
of O/s balances under Suspense
12. Stores
A/c
13. SA
A/c
14. P&L
A/c of Catering Dept
15. Statement
of PH wise, Source wise, Works Expenditure (Gross, Credit & Net) and Voted
& Charged. (New one - added in 2019-20)
Annexure G - Final
Accounts - (complying the Commercial Accounts like Companies)
I -
Capital Statement (Block A/c) - Part I - Commercial , Part II - Strategic
II
- P&L A/c or Manufacturing A/c (Commercial & Strategic)
III
- Balance Sheet (Commercial & Strategic)
Important change in Annexure J
(after merger of Railway Budget with
General Budget from 2017-18 onwards)
|
Type |
Examples |
Dealt at |
|
Misclassifications |
Voted to Charged or vice versa Capital to Revenue or vice versa |
Railway Board. Unresolved will become part of Audit Report |
|
Other Mistakes |
One SMH to another SMH |
Zonal Railway only (Need not send to Railway Board) |
Explanations for Variations - Revenue (from 2019-20 onwards – as per 17th
Loksabha recommendations)
Explanations for variations -
Revenue
|
Excesses/Savings |
5 Crores & above (irrespective of
Percentages |
Original Grant |
|
Excesses/Savings |
2.5 Crores or 10 % whichever is higher |
Original Grant |
|
Savings |
1 Crore or 10% whichever is higher |
Supplementary Grant |
|
Excesses |
Rs. 25 Lakhs and above |
Sub Heads |
·
Minor
variations – should be explained. Because at IR level, these may be cumulative
and required as such
·
Explanations
should not be vague such as due to over estimates or covered by re appropriation
etc. It should be clear, precise and
complete description.
Explanations for variations -
Capital (for the following Plan Heads only)
|
1100 |
New Lines |
All works |
|
1400 |
Gauge Conversion |
All works |
|
1500 |
Doubling |
All works |
|
3500 |
RE |
All works |
|
3100 |
Track Renewals |
Works of Rs. 20 Crores & above |
|
3200 |
Bridge Works |
Works of Rs. 20 Crores & above |
|
3300 |
S&T |
Works of Rs. 20 Crores & above |
1.
Entire
Supplementary Grant – if unutilised
2.
Entire
Original and Supplementary Grant – if
unutilised
3.
10
% of Supplementary Grant or Rs. 1 Crore whichever is higher
****
Sunday, February 22, 2026
MCQ Practice - Establishment Rules 43 with Explanations
By Shri Narasimha, APO/SCR
Joining time admissible on request transfer where distance between the new station to where transferred) and old station is 2001 km is days
A. 0 B. 12 C.15 D. 20
Joining time admissible only on Admn. Ground Transfer
Within Municipality where change of residence is not involved – 1 day
Up to 1000 kms – 10 days
Up to 2000 kms – 12 days
Above 2000 kms – 15 days (in case of air max. is – 12 days)
Un-availed JT will be credited to LAP Account
Joining Time cannot be combined with Vacation/LAP/LHAP
Recent clarification: IF, employee relieved on the day before the holiday,
The holidays will be counted as Joining Time only
Ex. 5 days working office --- Relieved on Friday---Saturday & Sunday will count as JT only.
Encashment of leave admissible under Rule 540-A of R-I cannot be availed by a Railway servant during __________
A. LAP B. LHAP C.CL D. CCL
Conditions:
Max. 60 days LAP in entire service
6 times i.e. 10 days each in 2 years block (1st – 01.09.2008-31.08.2010
2nd Block – 01.09.2010 – 31.08.2012
3rd block – 01.09.2012 – 31.08.2014 etc………..)
After availing the EOL – Min. balance must be 30 days
Pass/PTO (Need not to book tkt/perform journey) + at least one day leave (should not be RH & CCL not necessary for the Rngg. staff)
Under the provisions of which article of the Constitution, Railway Servants (D&A) Rules have been made?
A. Article 312 B. Article 311 C. Article 310 D. Article 309
Article 309: President in case of Central and Governor in case of State Govt. can make the service rules for their employees….
Leave Rules, Conduct Rules ------ President of India
Who is competent to impose the Penalty of compulsory retirement, removal or dismissal from service?
A. Controlling officer B. Disciplinary authority C. Appointing authority D. Department head.
Appointing Authority
Level-1 & Level-2 (Technicians/Artizans) – Jr. Scale Officer
Level-3 to Level-5 – Sr. Scale
Level-6 & above (NG) – JAG
Group ‘B’ officers – General Manager
Group ‘A’ officers – President of India
What is Maximum period for which a minor penalty of withholding of increment can be imposed?
A. One year B. Two years C. Three years D. Four years
Rule No. 6 of RS (D&A) Rules, 1968 speaks about the minor & major penalties
Which standard form is used for revocation of suspension order?
A. SF-2 B. SF-3 C. SF-4 D.SF-6
Procedure for imposition of major penalty
SF-1 Suspension – Not a penalty – Integrity of the employee is question mark
SF-2 Deemed Suspension – If, employee is under trail/custody/imprisonment for exceeding 48 hours
Subsistence Allowance – not less than 50% of BP of the employee before placing him under suspension – SF-3 Non-employment certification
SF-4 Revoked from suspension
SF-5 Issue the charge Sheet
SF-6 Refusal to inspect the original documents
SF-7 - Nomination of Inquiry Officer (Neutral judge b/w Charged employee & DA)
SF-8 - Present Officer (Custodian of the Disciplinary records – Vigilance/CBI cases)
SF-10 (a) – Nomination of Inquiry Officer in Common proceedings
SF-10 (b) – Nomination of Presenting Officer in Common proceedings
SF-11 Minor penalty
Which of RS Conduct Rule 1966 prohibits a railway servant to participate in any demonstration which is prejudicial to the security of the State?
A. Rule 5 B. Rule 6 C. Rule 7 D. Rule 8
For how much amount (in Rs), can a Railway servant accept gifts from the person not having official dealings on occasions such as weddings, anniversaries etc who is holding a Group ‘A' post?
A. Not exceeding 50000 B. Not exceeding 25000 C. Not exceeding 15000 D. Not exceeding 7500
Gifts – Conduct Rules – Rule 13 - No gifts shall be accepted by the RS
Acceptance of gifts from the near relatives with whom RS have no official dealing
Group A – 25,000/-
Group ‘B’ – 15000/-
Group ‘C’ – 7500/-
Acceptance of gifts from the relatives/friends with whom RS have official dealing
Group A/ Group ‘B’ – 5000/-
Group ‘C’ – 2000/-
Who is competent to grant upper age relaxation in making appointments on compassionate ground to a candidate under consideration for offer of a post in level-6 of 7th CPC Pay Matrix
A. GM B. PHOD C.DRM (up to level-5) D. Railway Board
Powers to relax lower age limit up to one year in case of a candidate under consideration for appointment on sports quota rests with
A. PHOD B. DRM C.GM D. Railway Board
Relaxations of age – Talent Scouting
Talent Scouting – 60%
Made through RSPB
Age Relaxation (Lower/Higher) and Educational qualification relaxation – Railway Board
No Trails
and Open Advertisement – 40%
Age – 18- 25 yrs – No relaxation in AGE & Educ. Qln.
Sports, Scouts & Guides & Cultural Quota – No Reservation benefits except fee exemption
In case of minor son/daughter, application for appointment on compassionate ground should be submitted within _____period from the date of attaining majority.
A. 6 months B. One year C. Two years D. Five years
Who is competent to fix the initial pay of a candidate appointed on compassionate grounds at a stage higher than that normally admissible under the rules, if the same warrant
A. DRM B. PHOD C.GM D. President (Railway Board)
What is the percentage of direct recruitment of Staff Nurse
A. 50 B. 60 C.75 D. 100
Total number of RRBs in India is__
A. 16 B. 20 C.21 D. 22
Total RRCs in India – 16 works under the admin. Control of General Manager/PCPO – headed by Chairman/RRC – JAG Officer (Personnel Dept.)
RRB works under the control of Railway Recruitment Control Board
With administrative head of Chairman RRB – SAG
Who is the competent authority to approve the recruitment under Scouts & Guide quota & Cultural Quota & Open Advt. Sports?
A. PCPO B. President Scouts and Guides Association C.DG/HR Rly Board. D. GM.
Scouts & Guide quota & Cultural Quota & Open Advt. Sports – based on the financial year if, no recruitment done it will be lapsed
Scouts & Guide quota – 2 Group ‘C’ employees per zone + 2 Group ‘D (Level-1) per each Division
Cultural Quota - 2 Group ‘C’ employees per zone
Which body in Board has control over all RRB's?
A. RRCB B. RREB C.RRRB D. RRDB
Second appeal to the Central Information Commission/the State Information Commission can be preferred by the applicant within days from the date on which the decision was given or should have been
A. 30 Days B. 45 Days C. 60 Days D. 90 Days
RTI Act 2005 – w.e.f. 12.10.2005
Time limits for disposal of RTI cases:
Application should be disposed - within 30 days of the receipt of the application in office
In case third party information – Max. 40 days (10 + 30)
In case any appln. Is to be transferred to APIO – 5 + 30 days
In any of the persons life is in danger – 48 hrs.
Applicant can prefer the appeal to 1st Appellate Authority within 45 days of the disposal
1st AA (next higher authority to the PIO) shall dispose the appeal – 30 days + 15 days (in exceptional cases with the intimation to the appellant)
2nd appeal – Central Information Commission – 90 days from the disposal of 1st Appeal
Fee:
Application fee – 10/- (exempted to Below Poverty line citizens)
Xerox – A3/A4 – 2/- per each paper
Inspection of Documents – 1st hour – Free there after that each hour or part thereof – 5/-
Inspection of work – Free of cost
Floppy/Disk – 50/- per each disk
Any models/Samples – Actual cost
Fines:
250/- per each day of delay and maximum 25,000/- will be recovered from CPIO salary
Central Information Commissioner (CIC) shall be appointed for a term of ____years from date on which he enters upon his office or till he attains the age of ___years, whichever is earlier.
A. 5 yrs/62yrs B. 6 yrs/65yrs C. 5 yrs/60yrs D. 5yrs/65yrs
Chief Information Commissioner – only 1 (selection committee: PM, Opposition leader, Minister nominated by PM will recommend the name to POI)
Central Information Commission – Max. 10
Annual Pension Adalat are held normally on
10th December B. 15th October C. 15th December D. 10th October
If, falls on closed holiday – Next working day
Viva-voce is allowed in Selection for which category
A. Law Assistant B. Jr. Engineer C. Pharmacist D. SSE
Law Assistants, Instructors, Publicity Inspector, Videographers, Photographer, Hostel Wardens, Receptionist & Group ‘B’
Teaching (Training) allowance for the instructors working in Zonal Training institutes is ____ percentage of Basic Pay
A. 10 B. 12 C. 15 D. 24
In case of National/Centralized Training Institutes – 24%
IRIFM - SC
IRISET - SC
IRIEEN - NASIK
IRICEN – PUNE
RPF, IRITM – LKO
IRIMEE – JAMALPUR
NAIR – VADODARA
GSV - VADODARA
What is the ceiling of basic pay (Rs) for entitlement of NDA?
A. 36400 B. 46300 C. 43600 D. 63400
Night – 22:00 hrs to 06:00 hrs.
SBF Scheme is functional on Indian Railways from
A. 1931 B. 1913 C. 1935 D. 1905
SBF per capita credit from Railway Revenue is Rs. 800/- based on the sanctioned strength (Permanent + Work-charged) as on 01.04 of the year
All the fines imposed on Gr. C employees
Any forfeited amounts of the Gr. C employees
Unclaimed pay and allowances and PLB of Gr. C employees
Committee constitution:
At HQ office:
Chairman –PCPO
PCE, PCMD and Secretary (nominated by GM), 4 – Trade Unions, 1 each from AISCTREA, OBCREA
At Division/Workshop office:
Chairman – Sr.DPO/WPO/Dy.CME
One officer nominated by DRM
Secretary WI, 4 – Trade Unions, 1 each from AISCTREA, OBCREA
The period of study leave shall be counted for___________
A. Pension B. Seniority C. Both A&B D. None of the above.
Will be counted Pension, Annual Increment, Seniority & Leave Credit
Who is competent authority to sanction study leave out of India to the Gazetted officer?
A. GM B. PHOD C.SDGM D. Railway Board
Study leave:
Out of India even L-1 employee – Railway Board
Within India – DRM/PHOD/GM
Conditions:
Permanent RS with 5 years service/Dr. 2 years
The study shall be closely connected with Bonafide duties
Max. Study leave – 24 months/ Dr. – 36 months
After completion of study leave left over service and must serve the railway for 3 years/Dr. 8 years
Premature retirement from service (56j FR) can be done under which Railway provisions?
A. 1802 to 1804 of IREC Volume I B. 1802 to 1804 of IREC Volume II C. 1802 to 1804 of IREM Volume I D. 1802 to 1804 of IREM Volume II
Review under FR 56 J or 1802-104 of IREC Vol-II
NG – on completion of 30 years/55 years whichever is earlier
Gazetted officers – if, they are appointed prior to 35 years then at the age of 50 years or 55 years
What is the minimum qualifying service required to qualify for medical benefits under the Retired Employees Liberalized Health Scheme (RELHS) 1997 in case of VR - Voluntary Retirement ?
A. 05 years B. 10 years C. 15 years D. 20 years
RELHS:
Superannuation/Death in service – No service condition
In case of Resignation/VR – 20 years
RELHS one time subscription:
L-1 to L-5 – 30,000
L-6 – 30000 + 24000 = 54000
L-7 – L-11 – 54000+24000=78000
L-12 & above – 120000
Above amount or basic pay of the employee whichever is less
Maximum members allowed on privilege pass when the dependents are included in a pass is
A. 04 B. 05 C. 06 D. No limit.
Not more than 2 dependants can travel on single pass
The upper age limit for claiming reimbursement of Children’s Education Allowance in the case of normal children is
A. up to 18 years B. 20 years or till passing class 12, whichever is earlier
C. Till the time of passing class 12th. D. 22 years.
Divyang Children – 22 years
When a Railway servant proceeds on duty for 8 hours up to 7 km from his/her Hqrs, what is the rate at which he/she will claim travelling allowance?
A. 70% B. 30% C. 100% D. None of these
Travelling Allowance beyond 8 kms
What is the percentage of additional pension that is granted to a retired Railway employee who attains 90 years of age?
A. 20% of BPension B. 30% of BP C. 40% of BP D. 50% of BP
80 years to 85 – 20%
85-90 – 30%
90-95 – 40%
95-100 – 50%
100 above – 100%
What is the minimum qualifying service required to become eligible for retirement gratuity----as per new code – 1 year?
A. 05 years B. 10 years C. 20 years D. 2 years
Per each six-monthly completed period – ¼ of the emoluments
Death -- six monthly completed period – 1/2 of the emoluments
In case of Death:
0 – up to 1 year of service – 2 times the emoluments
Up to 5 yrs – 6 times
5 – up to 11 – 12 times
11- up to 20 – 20 times
Above 20 – each SMCP – ½ emoluments
If the number of vacancies are five, the total number of candidates to be called for a trade test should be equal to
A. 15 B. 10 C. 05 D. 25
Trade Test & Non-Selection posts – 1:1 basis Anticipated vacan – 1 year
In case of Non-Gazetted selection post – 1:3 as per the category wise – AV - 15 months
In case of Gazetted (Misc. categories) – 24 months + 6 months (unforeseen vac.)
5 employees
8 employees
10 employees
1:3 basis
Ex. Cadre posts – 24 months (AV)
For selections, vacancies are calculated on the basis of existing vacancies in the cadre plus those anticipated during the next ____ months
A. 12 B. 15 C. 18 D. 24
Psychological Aptitude Tests are used for the recruitment of which of the following categories?
A. ALP & Goods Guard B. Station Master and Goods Guard C. ALP & Station Master D. All of these.
The minimum qualifying marks for SC, ST employees in departmental selections for safety posts is_____ percentage.
A. 60 B. 50 C. 55 D. 40
No relaxation in safety category posts- should secure 60%
After retirement, a Railway employee who settles down at a place which is less than 20km away from his last place of posting is entitled for ____ percentage of basic pay as a CTG.
A. 80 B. 50 C. One third of eligible CTG D. None of these
CTG on retirement account:
RBE No. 16/2022
Irrespective of the distance – 80% of Last BP
In case of transfer from or change of residence to A & N – 100%
What is the maximum amount of LAP that can be granted to a regular employee in one spell subject to availability in leave account.
Two years B. 120 days C. 360 days D. 180 days
Maximum sanctions of Leaves:
LAP – 180 days
LHAP – 24 MONTHS
CCL – 730 DAYS
LND – 360 DAYS
COMMUTATION OF LEAVE – 50% OF LHAP BALANCE
STUDY LEAVE – 24 MONTHS/36 MONTHS (DR)
EXTRA ORDINARY LEVAE – 5 YEARS INCLUDING ALL THE LEAVES ELIGIBLE
Short off in the case of continuous employees means a period of rest which is less than _____ hours and in case of EI workers, less than _____hours.
A. 08/ 06 B. 10/10 C. 10/08 D. 12/10
Short off – less rest
Long on – more duty hours
The family of a Railway employee who dies while in service, may be allowed to retain the existing railway quarters for a period of ____ on payment of ___
A. 8 months/ normal rent B. 12 months / normal rent C. 24 months/ normal rent D. 24 months/ double the normal rent
Who heads the personnel department on Indian Railways?
A. PCPO B. GM C.DG (HR) D. CRB & CEO
For sanction of HBA, Normally a railway servant is permitted to construct a house at a cost not exceeding ____ times of basic pay, or on condition that maximum cost of construction is Rs._____
A. 125/ Rs.1Crore B. 139/Rs 1 Crore (25% relaxed by PHOD) C.135/Rs 1.5 Crore D. 130/1Crore.
The present rate of interest for HBA and Computer advance is ___ & _____ percentage. ( 2026 Jan)
A. 7.44/ 9.1 B. 9.1/7.44 C.7.44/9.5 D. 9.1/7.75
PF Interest – 7.1%
In case of refund of study leave cost – 12.5%
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