Railway Accounts Department Examinations

Monday, August 3, 2020

MERS - Miscellaneous E Receipt System

MERS - Miscellaneous E Receipts System

 ·         A portal developed by CRIS

 ·         Object:  To Receive Miscellaneous earnings / Revenue  received from the customers such as Way leave Charges, Lease charges from State Govts, PSUs etc   - Phase One 

 ·         Phase II – May be covered all types of miscellaneous earnings / Revenue.

 ·       Portal link

Click for Procedure order of MERS

 Operation of MERS - Railway’s role

 ·         Two levels registration.  One at Supervisory level and another at Officer level

 ·         Registration would be through TAMS team at CRIS

 ·         Change of existing password – every 30 days – Mandatory

 ·         Sanctioned proposal (say for Lease charges) for receiving money from a Railway Customer – Scanned copy of Sanctioned order and relevant details of customer  - Fill in the Portal by  Railway Supervisor

 ·         The concerned Railway Officer should approve the above details filled by the Supervisor.

 ·         On according of approval, MERS would send a text message along with OTP to the mobile number and email of relevant Railway Customer.

 Operation of MERS  - Customer’s role

 ·         On receiving text message and OTP, the Railway customer would choose a User ID and Pass word and register his details in MERS portal.

 ·         Railway Customers makes payment in two types.  1.  Offline mode  2.  Online mode

 ·         Offline mode:  Customer should fill the details of Demand Draft in the portal and submit the same physically to the Railways

 ·         Online mode:   Customer should click the “Pay Now” option in the portal and pays through a challan at SBI or through net banking.

 Accountal in Accounts Office

 Offline mode:

 ·          Reconciliation shall be same as the current practice as per codal provisions.

 ·         However, the DMS scrolls received by Zonal Railways would mention the unique transaction ID generated on the MERS portal for the transaction.

 ·         The user dept – ensure that the Money receipt and TR notes generated at Cash office or stations while receiving the Demand Draft must mention the Unique transaction ID.

 Online mode:

 ·         MERS portal would receive the DMS scrolls from SBI and reconcile through system to provide the MIS reports to the Traffic Accounts Office and Hqrs Books Section.

 ·         Since money for an entire Zonal Railway would be received in the concerned PFA’s deposit account, credit for relevant Divisions shall be forwarded by the Hqrs Books Section may be through E-Recon. 

 Material for McQ on MERS

1.       Developed by CRIS

2.       Used for Miscellaneous earnings / Revenue

3.       Not for Passenger earnings/Revenue and for Freight earnings/Revenue

4.       E challan at SBI only

5.       Miscellaneous receipts under MERS for entire Zonal Railways – Received in PFA’s Deposit account at first instance.  Later, the same is transferred to Divisions by Hqrs Books Section.

6.       Payments can be made by Customers through offline or online mode.

7.       Registration at two levels in Railways - one at Supervisory level and another is Officer level.

8.       Link accessed through TAMS of AIMS portal

9.       CRIS stands for Centre for Railway Information Systems

10.   MERS stands for Miscellaneous E Receipts System

11.   TAMS stands for Traffic Accounts Management System

12.   AIMS stands for Accounting Information Management System


HSR - High Speed Railway Video

National High Speed Rail Corporation Limited - Wikipedia

The Mumbai Ahmedabad High Speed Rail project, an engineering marvel with 463 kms of viaduct,27 bridges, undersea tunnel, 8 mountain tunnels,12 stations.The project will provide faster,safer & reliable mode of transport & introduce high quality technology with lot of employment.

Railway Funds (Source of Finance) - Year established

Sources of Finance - YouTube

         Railway Funds (Source of Finance)   - Year established




Established in year


DRF- Depreciation Reserve Fund



Previous name is Programme Revenue

D.F–Development Fund


23,33,43 & 53


Previous name is Betterment Fund

IRFC (Indian Railway Finance Corporation)



It is a PSU – owned by Ministry of Railways for financing the Rolling Stock

C.F – Capital Fund



Established in place of closed Railway Revenue Reserve Fund

R.S.F – Railway Safety Fund




Extra Budgetary Resources (Institutional Finance)




(Rashtriya Rail Sanraksha Kosh)



Though it is not specified, it is a Second SRSF – Second Railway Safety Fund




If any inconsistency in the above data, please be brought to the notice of blogger. 

Friday, July 31, 2020

Appendix 3 Exam likely to be conducted on or before December, 2020

Inscriptions are you ready for exams? and help on grey, top view ...

Appendix 3 exam, 2019 & 2020 Notification likely to be released.

Pattern may not be changed. 

Examination likely to be conducted on or before December, 2020

99 Early Bird Catches Worm Photos - Free & Royalty-Free Stock ...

Wednesday, July 29, 2020

P P P – Public Private Partnership

Public-Private Partnership (Definition,Example)| Top 7 Type of PPP

P P P – Public Private Partnership


Related articles on PPP



DedicatedFreight Corridor





Govt of India Website on PPP


Introduction :


·         An innovative way of delivering modern, high quality public services and promoting the country’s competitiveness. 

·         Currently, PPP occupies the page-3 status in the news.


What is:


·         A long term project between the Government and a private sector company for delivering an infrastructure service on payment of user charges.

·         Partnership / collaboration between a Government and Private firm

·         Used to finance, build & operate public projects


Why require:  


·         Due to resource crunch, Governments are not able to undertake capital intensive Public projects such as Roads, Bridges, Metro transport, Airports, Sea ports, Power services etc.

·         However Private players might be interested in funding such Public projects subject to receiving the operating profits during the life time of the Project.

·         Significant deficit in the availability of physical infrastructure that impacts economic development.

·         Development of infrastructure requires large investments that cannot be undertaken out of public financing alone, and that in order to attract private capital as well as the techno-managerial efficiencies associated with it, the Government is committed to promoting Public Private Partnerships (PPPs) in infrastructure development.



Salient features:


·         Normally the contract periods of 25 years or longer.

·         Role of Private player:  Designing, Build, Finance, Operating and Transfer –DBFOT

·         Role of Public player: Defining and monitoring the Project as per compliance.

·         Risks are distributed between the Public and Private partners according to the ability of each to assess  

·         The infrastructure projects may not always be financially viable because of long gestation periods and limited financial returns.  Hence, the Govt provides incentives (in India, VGF – Viability Gap Fund ) to the Private player like subsidies, land, tax benefits etc.

·         Typically, a private sector consortium forms a special company called a special purpose vehicle (SPV) to build and maintain the asset. The consortium is usually made up of a building contractor, a maintenance company and a bank lender. It is the SPV that signs the contract with the government and with subcontractors to build the facility and then maintain it.

·         Risk sharing – Private sectors managing commercial risks, construction risks, financial risks.  Whereas Govt managing Political risk and land acquisition.

·         Model Concession Agreement (MCA) - The detailed modalities of the contract between the private player and the Government. This document plays a pivotal role in the implementation of the project. It clearly delineates the risks to be shared by the private player and the government and spells out the formula of sharing of the revenue among other important details


Types of PPP



Build, Own & Operate


Built, Operate & Transfer


Build, Own, Operate & Transfer


Build, Own, Operate, Share & Transfer


Design, Build, Finance & Maintain


Design, Build, Finance, Maintain & Operate


Design, Built, Finance, Operate & Transfer

O & M

Operation & Maintenance


Operations, Management & Development Agreement





·         PPP work well when Private sector technology and innovation combine with Government player’s subsidies, tax benefits etc

·         Provide better public services

·         Creating good infrastructure facilities


Examples in India:


·         PPPAC – Public Private Partnership Appraisal Committee

·         Total PPP projects cost in India  - Rs. 25 Lakhs Crores  (Nearly 2000 Projects)

·         Hyderabad Metro Rail project – Rs. 12000 Crores

·         Teesta Power Project – Rs. 6000 Crores – BOO

·          Dhamra Port, Odisha – Rs. 10000 Crores – BOOST

·         Delhi Internation Airport – Rs. 12000 Crores - OMDA

·          Delhi – Meerut Expressway – Rs. 10000 Crores – DBFOT

·         Container terminal at JNPT – Jawaharlal Nehru Port Trust, Maharashtra– Rs. 6700 Crores -O & M


Examples of PPP in Indian Railways:


·         In India, Noida Toll Bridge was the first successful example of a Public Private Partnership in the transportation sector.

·         Redevelopment of New Delhi Railway Station – Rs. 8,500 Crores

·         Redevelopment Gwalior, Nagpur, Amritsar & Sabarmati Railway Stations  -  Rs. 1300 Crores

·         Catering, Food plazas, Budget hotels

·         SPV – PRCL (Pipavav Railway Corporation Limited)  - Surendranagar-Pipavav new line.

·         K – RIDE - A Joint Venture named K-RIDE (Rail Infrastructure Development (Karnataka) Limited

·         Wagon Investment Scheme  - WIS

·         Parcel Services

·         Operation of Container trains

·         Private sidings

·         ICDs – Inland Container Depots

·         Railside Warehouses

·         Dedicated Freight Corridor