Railway Accounts Department Examinations

Thursday, April 30, 2020

Objection - Objection - Objection

Objectionable Expenditure

®     Source: Accounts Code Para No. 844
®     Pre-check - There should ordinarily be no irregular payment in connection with expenditure subject to pre-check.
®     If the claim is either susceptible or irregular in Internal Check - Two possibilities

First possibility
Second possibility
Passed provisionally pending
Regularization duly kept under
Objectionable expenditure

 Second possibility, i.e., passed provisionally is resorted in view of the following six reasons.

Technically open to objection.  But that is not affect the title of payee to the amount claimed.
Want of proper allocation
Want of sanction
Want of funds availability
Postponement of such claim cause undue delay & hardship to the payee - at the discretion of PFA
Against the views of Accounts Officer - GM or any subordinate authority (as per 1103 G & 1136 E) taken upon himself the responsibility of ordering that the claim may be accepted

®     Imprest expenditure - Payments before scrutiny, if found to be irregular in Internal check while passing the next recoupment, should also be placed under objection.

Waiving of Objectionable expenditure

®     To whom, powers have - Accounts Officers
®     Object: To avoid unnecessary correspondence in trivial cases or avoid delay in settlement of claims & final adjustment of transactions in the accounts.

Expenditure side - Waival powers to Accounts officers

Other Accounts officers
Irregular expenditure
Rs. 100 - each case
Rs. 25 - each case
Irregular expenditure for want of sanction / vouchers
Rs. 500 - each case
Rs. 50 - each case
Recovery of Payments (if irrecoverable)
Rs. 200 each case
Rs. 20 each case

 Earnings side - Waival powers to Accounts officers

Other Accounts officers
Coaching earnings - Under charges
Rs. 20
Rs. 2
Goods earnings - Under charges
Rs. 50
Rs. 5
Irrecoverable earnings
Rs. 1000
Losses on account of base or counterfeit coins
Any amount
Any amount

®     The above powers to Accounts Officers available when noticed in Internal check only.
®     If objections raised by Audit - Such waival by Accounts Officer with the consent of Audit only.
®     Note: The above powers should be raised suitably or substantially in view of the inflation factors.  Otherwise, the object of such waival is not fulfilled.
Register of Recoveries foregone:

®     All recoveries foregone by the Accounts Officers along with foregone by Executives should be recorded in form No. A 847
®     It should be open to Inspection by Audit at any time.
Treatment of erroneous payments

®     Due to wrong interpretation of a financial rule - New interpretation should be given immediately.
®     Due to oversight :
1.       Less than 12 months - Should be recovered from the parties.
2.       More than 12  months - Orders of the competent authority to be obtained.
Establishment Matters
Other than Establishment Matters
Disallowance Lists
Objection Statemetns
Form A 850
Form A 851
Both should be transferred to Objection Book in Form A 854

Disallowance Lists  - A 850  - Establishment matters
®     All disallowances  & objectionable items noticed in Internal check - should be communicated in the form A 850 (Disallowance List) to the Executive concerned.
Objection Statements - A 851 - Other than Establishment matters

®     Communicated to the concerned officers through A 851 (Objection statements)
®     Consists of irregular /objectionable expenditure - due to absence /excess of sanctioned estimate/appropriation.
Objection Book - A 854

®     At the end of month - all items not cleared in Disallowance List (A 850) & Objection statement (A 851) should be transferred to Objection Book in form No. A 854
®     Every Accounts officer/ section should maintain it.
Classification of Objection Book  - 5 categories
Want of Sanctioned expenditure

Excess over Sanctioned Estimate

Want of Sanctioned Appropriation

Excess over Sanctioned Appropriation

A. Irregular personal claims
B. Absence of vouchers
C. Breach of financial rules
D. Provisional acceptance of allocation of estimate

®     Several pages - allotted for each category of objections
®     Allocation wise - Capital, DRF, DF, Revenue etc.
Subsidiary Objection Book - for petty items such as objections for want of detailed vouchers & payee's receipts.
Clearance: Two modes
First one

Second one

Recovery of expenditure held to be irregular

Withdrawal of objection as
a result of receipt of necessary
 sanction or further clarification.

Review of Objection Book
®     by 15th of every month
®     More than 3 months old - should be  brought to the notice of Accounts officer
®     Watched till they  are cleared.
Savings Register - A 855

®     As a result of Internal check - All items (avoidance of expenditure & increase in earnings) finally disallowed - should be transferred to Savings Register in form No. A 855
Register of Serious irregularities - Form A 861

®     Important irregularities noticed in Internal check
®     Irregularities noticed by Audit too - Should be entered
®     Losses, frauds &  embezzlements
®     Open to the Inspection by Audit.

Wednesday, April 29, 2020

Order of Precedence of Documents

Order of Precedence of Documents – GCC for Works, 2019

Source: 1.01 of Part I of  GCC 2019

·         Applicable for: Works Tenders/Contracts as per GCC for Works, 2019

·        Why: Any difference/ contradiction/  discrepancy  -  with regard to conditions of tender/contract, specifications, drawings, bill of quantities etc., forming part of the tender/contract -  the following documents shall be the order of precedence

Order of Precedence of Documents - easy to remember – L S S T D G U I B

Order of Precedence of Documents
Letter of Award / Acceptance
Schedule of Items, Rates & Quantities
Special Conditions of Contract
Technical specifications (as given in Tender documents)
GCC – Standard General Conditions of Contracts, 2019
Unified Standard Specifications (works & materials) 2010 (of Indian Railways
IR Specifications / Guidelines
BIS codes (Bureau of Indian Standards)


Tuesday, April 28, 2020

Shramik Kalyan

Indian Railway Shramik Kalyan Portal

Glimpse of Website as on 28.04.2020


ü  New initiative

ü  An application has been developed & hosted on IR website managedby CRIS

ü  Object: To comply the various labour laws as per GCC 2019 by the Contractors in Indian Railways.

ü  Contractors shall register his firm/company in the Website and upload the requisite details of Labour & their payments  - within 15 days of LOA (Letter of Award/Acceptance)

ü  Complied by Railway Engineer - within 7 days after receiving such notice from Contractor.

ü  Mandatory requirement - for processing payments of On Account Bills/final Bill/release of SD or PG.

ü  Certificate by the Contactor, that he is uploading & updating the necessary details in the portal.




Monday, April 27, 2020

English for LDCE - Word Coach

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Sunday, April 26, 2020



§  Full form: Indian Railway  Catering & Tourism Corporation

§  Incorporated on 27th September, 1999  (incidentally, World Tourism day falls on 27th September)

§  Hqrs: New Delhi

§  Zonal Offices - 5 ( New Delhi, Mumbai, Kolkata, Chennai & Secunderabad)

§  Regional Offices - 10 ( Lucknow, Chandigarh, Jaipur, Bhopal, Ahmadabad, Guwahati, Bhubaneshwar, Patna, Ernakulam & Bangalore)

§  Internet Ticketing Office - New Delhi

§  Tourism Office - New Delhi

§  Mini Ratna (Category 1) CPSE (Central Public Sector Enterprise)

§  Extended arm of Indian Railways in the areas of Internet ticketing, catering, tourism

§   Vision:  

1.       Global Reservation System

2.       Professionalization of  Catering & Hospitality services

3.       Development of Budget Hotels

4.       Special Tourism packages.

§  IRCTC is the fourth railway company to be listed on the bourses after RITES, Rail Vikas Nigam Ltd and IRCON International Ltd.

§  The initial public offering (IPO) of ₹645 crore concluded in October, 2019.

§  Subscribed 112 times at a price band of ₹315-320 per share (Face Value is Rs. 10), making it the most successful share sale since January 2018.

§  IRCTC stock price as on 20.04.2020 is Rs. 1424 /-

§  The government now owns 87.4% stake in the railway tourism company.

§  2018-19  :  Net Profit - Rs. 272.6 Crores., Revenue - Rs.1,867 Crores.


                                                         Core activities

Internet Ticketing

Catering & Hospitality

Travel & Tourism

Packaged Drinking Water

 (Rail Neer)


Internet Ticketing:


§  Started in the year 2002 with i-Ticket.  Later, e-Ticket was introduced in the year 2005

2018-19 year data - No of Tickets Sold

In One Year

In One day

In One Hour

In One Minute

In One Second

28.41 Crores

7.78 Lakhs





§   IRCTC Mobile App - 3.15 Crores downloads as on 31.03.2019

§   IRCTC's share in Total Train Reserved Tickets   - 70 %.  Hope the share will climb up to 95 % in coming years.

§  New initiatives in Ticketing sector.

1.       Waitlist confirmation prediction facility

2.       Facility of Book now pay later (after 15 days)

3.       Train Vacant Seat chart module - to view complete information of vacant, booked and partially booked berths in a train reservation chart

               Catering & Hospitality


·         One of the largest hospitality & catering companies of the country.

·         Covering Passenger trains, Railway Stations etc.

·         On board catering services - 480 trains (incl: Rajdhani, Shatabdi, Duronto, Gatiman, Vande Bharat & Tejas)

·         TSV - Train Side Vending services in Trains which do not have pantry car provision.

·         Catering Policy 2017 - Divides Catering business into " Meal Production" and " Meal Distribution".

·         Executive Lounges at important stations with facilities of reclining sofa, buffet service, wi-fi, shower like in Airports with nominal charges.

·         E- Catering facility - Order online.

·         Live streaming of 43 Base Kitchens.  click for New Delhi Base kitchen

Travel & Tourism

·         Rail tour packages  - Runs 70 Rail tours

·         Special Tourist trains  - Bharat Darshan,  Aastha circuit

·         Buddhist circuit train

·         Majestic tourist train - to cover important destinations in Rajasthan

·         Maharajas' Express - The best luxury train in the World  (for 2 people - 4 days journey covered Agra & Jaipur costs Rs. 6 Lakhs approx)   click for more information

Maharaja Express beautiful interiors

·         Public can book Trains, coaches and saloons exclusively for any event/function through online.

·         Retiring Rooms - Major Railway Stations

·         Budget Hotels - Rail Yatri Niwas at New Delhi and Howrah.  BNR(Bengal Nagpur Railway - old name of South East Railway)  Hotels at Puri & Ranchi.

·         Air ticketing through IRCTC website.

Rail Neer Plants

·         Branded packaging water "Rail Neer" for Rail commuters

·         11 operational Rail Neer plants.