E office PPT by Shri Uday Kiran Bora, AWAO/CRS/TPTY

 

E office presentation from Nageswara Rao M

EBR - various types

 

EBR - Various types

 

EBR - Various forms	Type	Source	First 2 digits in Allocation- Source of finance (Capital)	Remarks
EBR (P)	Public Private Partnership	Private players	82	Station development, Private Trains, Dedicated Freight Corridor, Private Freight Terminals, Freight Train Operator Schemes, HMRDC, PRCL etc
EBR (IF)	Institutional Finance	LIC (Many more financial institutions added in coming days)	83	To augment Infrastructure facilities in IR with the help of Financial Institutions like LIC. through IRFC
EBR (IRFC) Bonds	Indian Railway Finance Corporation	Raising funds by IRFC from Public by issuing BONDS	84	Financing for Rolling Stock manufacture and leased the same to Indian Railways.
EBR (S)	Special	Market Borrowings (Probably)	85	Operated for 2020-21 FY only. Used in​                lieu of Capital, RSF, RRSK. Other details are yet to be known. Probably the source is Market borrowings

 

Question paper of 70% exam of SR Accounts Dept

 Click below

Question paper of 70% exam of SR Accounts Dept

1. SPARROW -Smart Performance Appraisal Report Recording Online Window

2.  CTSE - Cashless Treatment Scheme in Emergency

3. TAMS - Traffic Account Management System. 

4. CELS - Cash Equivalent of Leave Salary

Sixth Zoom meeting on Demands/Grants/Major Heads/Sub Major Heads

 

www.appendix3.com is inviting you to a scheduled Zoom meeting.

Topic: What is Demand ? What is Grant ? What is Major Head ? What is Sub Major Head ?

Time: Jan 24, 2021 (Sunday) 18:00 hrs

Join Zoom Meeting

Click here(Zoom Link) - 15 minutes before the Meeting begins

Meeting ID: 889 0338 0581

Passcode: 597126

Appropriation Accounts

Appropriation Accounts

         Source: 4th Chapter of Finance Code

·         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 17^th 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

 

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Fifth Zoom Meeting on "Appropriation Accounts in Indian Railways"

 Nageswara Rao www.appendix3.com is inviting you to a scheduled Zoom meeting.

Topic: Appropriation Accounts in Indian Railways

Time: Jan 17, 2021 (Sunday) 18:00 hrs 

Join Zoom Meeting

Meeting ID: 891 6914 1052

Passcode: 457230