Railway Accounts Department Examinations

Saturday, June 1, 2024

IRMS - Indian Railways Management Service


IRMS - Indian Railways Management Service    

  • IRMS stands for Indian Railways Management Service 

  • 24.12.2019  - Cabinet approved the merger of 8 Group A services into 1 i.e., IRMS  

  • 8 Group A Services (merged into IRMS) are: 

  1. IRSE - Indian Railway Service of Engineers (Civil Engineering) 

  2. IRSME - Indian Railway Service of Mechanical Engineers (Mechanical Engineering) 

  3. IRSEE - Indian Railway Service of Electrical Engineers (Electrical Engineering)

  4. IRSSE - Indian Railway Service of Signal Engineers (Signal & Telecommunication Engineering) 

  5. IRSS - Indian Railways Stores Service (Stores)

  6. IRTS - Indian Railways Traffic Service  (Traffic) 

  7. IRAS - Indian Railways Accounts Service (Accounts)

  8. IRPS - Indian Railways Personnel Service (Personnel) 

  • One of the biggest bureaucratic transformations in India since Independence. 

  • Group A Officers in IR - Nearly 8000    

  • From Departmental lines to Functional lines

  • The existing IRMS - Indian Railway Medical Service - renamed as IRHS - Indian Railway Health Service.   

  • Number of Director and above level posts - Reducing from 210 to 142

Objects of creation of IRMS: 

  1. To end Departmentalism 

  2. Expedite Decision making 

  3. To bring Coherent working 

  4. Existing organizational setup - Vertically separated from top to bottom  

  5. functions and working in Railway Board Strengthen the field units , Number of posts of Director and above level in reduced from 210 to 160 in first stage and further Indian railway is organised into various departments such as Traffic, Civil Engineering, Mechanical Engineering, Electrical Telecom Engineering and Stores (for material procurement), Personnel, Accounts etc. These departments are vertically separated from top to bottom, in that each department is headed by a Secretary level officer (Member) in Railway Board and on of the department runs deep down to the grassroot level of the Railways

Backdrop of IRMS: 

The following committees are recommending the merger of all Group A Services into One Cadre.  

  1. FROA - Federation of Railway Officers Association: Strongly supported the idea of reduction of the number of Group A services and recommended the single Service. 

  2. Prakash Tandon Committee (1994):   

  3. Rakesh Mohan Committee (2001):

  4. Sam Pitroda Committee (2012): 

  5. Bibek Debroy Committee (2015) 

  6. Gupta-Narain Committee


Friday, May 31, 2024

DCRG - Death Cum Retirement Gratuity

 DCRG - Death Cum Retirement Gratuity

> With effect from 1st January 2024 .

> Maximum DCRG - Death cum Retirement Gratuity - Rs. 25 Lakhs (from Rs. 20 Lakhs)

(Due to increasing of DA - Dearness Allowance from 46% to 50%)

Wednesday, May 29, 2024


  • DF divides into 4 parts – I, II, III & IV  - P L U S

Debits: Source of Finance- First 2 numerals in Capital Classification    PLUS



First 2 numerals in Capital classification






Passenger Amenities and Other Railway Users Amenities  

Water supply at Stations, waiting halls, refreshment rooms, retiring rooms, wash rooms, provision of fans in existing coaches, PRS, Public announcements etc. 

Facilities in Goods sheds, Parcel offices such water facility, waiting room etc



Labour Welfare works

Provision of New Hospitals, dispensaries, Schools, Railway Institutes, Recreation rooms, sports facilities, clubs, staff canteens, rest rooms, water supply, sanitation in Railway colonies, Railway quarters for Non Gazetted staff.



Unremunerative works (improvement of operational efficiency) 

Improvement of water supply at Stations for loco traffic purpose, removal of infringements, converting dead end sidings into through loops, additional loops at stations, electric lighting at sheds / stations, improvement in signaling facilities,  Provision of guard rails on Major bridges, telecommunication works, remodeling of stations yards, workshops, shed, store depots, provision of running rooms, rest houses for officers and subordinates, firefighting arrangement at stations, washable aprons on passenger platform lines, approach roads to stations.



Safety works

All Safety works other than LC Gates / ROBs/RUBs 

Credits to DF:

  1. Amount appropriated from Railway Surplus 

  2. The cost at debit of DF of an Asset which is abandoned without being replaced 

  3. Interest earned on the balance of the DF


Strategic Lines


Railway Accounts further classified into 1. Commercial Lines  2. Strategic Lines  


·         At present, Strategic lines exist in 4 Zonal Railways.   They are NR, NFR, NWR & WR

Major Heads between Commercial Lines & Strategic Lines

·        Definition of Strategic: Relating to the gaining of overall or long-term military advantage.

·        Strategic Lines:  Generally constructed for military-strategic purposes, opposed to the usual utility of Commercial lines for civilian purposes. 

·        To declare the Railway Line as a Strategic one, the approval of the Defence Ministry is required. 

·        Engineering Code Chapter 18 - Miscellaneous Works - Works required for Defence Purposes - deals with the Strategic Lines. 

·        Defence works: Divided between Railway Estimates & Defence Estimates.

·        Railway Estimates bears:

·        The entire expenditure of Defence Works carried out on the Strategic line will be borne by the Railways.


·        Defence Estimates bears: 


·        . The cost of construction of troop sidings, platforms etc., including the signaling arrangements required in the event of the siding or platform taking off from the main line beyond the limits of station yard.


·         The cost of land acquired for troop sidings, platforms, etc., if the railway Administration does not choose to acquire it for its own purpose;


·         The interest and maintenance charges on Railway's share of the cost in respect of Defence works executed by Railways on behalf of Defence services. 


Friday, May 10, 2024

RSP - Road Safety Projects - PH 30 - ROB / RUB - New Vertical


RSP - Road Safety Projects - PH 30 - ROB / RUB - New Vertical

  • Authority: Railway Board Letter No. 2024/CE-IV/ROB-RUB/SCR, WR, ECR & NR dated 07.05.2024

  • Object of New Vertical: Execution of ROBs/ RUBs has not kept pace with the pace of new sanctions being given.  


  • New Vertical   - CAO/Con/RSP  - Exclusively for Road Safety Projects - for Road Crossing Works i.e., PH 29 - Level Crossings and PH 30 - ROB / RUB


  • RSP stands for Road Safety Projects (RSP also Rolling Stock Programme) 


Salient features of RSP:


  • RSP vertical - headed by CAO/Con/RSP  who is in HAG - Higher Administrative Grade


  • Assisted by SAG/Engineering Dept, other officers and staff


  • Reporting directly to GM  


  • Associated Finance: FA&CAO/Con 


  • GC - General Consultant:  engaged by CAO/Con/RSP for holistic planning of RSP works incl: Feasibility studies (new name for Surveys), DPR preparation, Sanction of Work, detailed structural design, detailed estimate & engagement of PSSA/PMS/PMC


  • EPC / Hybrid mode EPC / BOQ based Contracts - for execution of RSP


  • Nodal Directorate for RSP :  Bridge Directorate in Railway Board  


  • CAO/Con/RSP: Execution in-charge of RSP 

  •  CAO/Con/RSP & his Officers will exercise the powers of Construction organisation as per MSOP  (in respect of all Technical, Financial, Contractual & Personnel matters)


  • PCE: Monitoring and overall coordination for RSP 

Key points of RSP: 

  1. RSP - New Vertical for PH 30 - ROB / RUB 

  2. RSP headed by HAG Officer (of Engineering Dept)  

  3. Reporting directly to GM 

  4. Associated Finance: FA&CAO/Con

  5. Nodal Directorate: Bridge Directorate (in Railway Board) 

  6. PCE: Overall coordination of RSP


  1. RSP - Road Safety Works  

  2. RSP - Rolling Stock Programme 

  3. ROB - Road Over Bridge 

  4. RUB - Road Under Bridge

  5. CAO - Chief Administrative Officer (HAG rank) 

  6. HAG - Higher Administrative Grade (PHOD rank) 

  7. PHOD - Principal Head Of Department (HAG rank) 

  8. PCE - Principal Chief Engineer (HAG rank/PHOD) 

  9. SAG - Senior Administrative Grade 

  10. GC - General Consultant 

  11.  DPR - Detailed Project Report 

  12. PSSA - Project Supervision Services Agency

  13. PMS - Project Management System 

  14. PMC - Project Management Consultancy

  15. EPC - Engineering Procurement & Construction

  16. BOQ - Bill Of Quantities

  17. MSOP - Model Schedule Of Powers