Railway Accounts Department Examinations

Tuesday, March 29, 2022

Appendix2 IREM



1. The syllabus   of   the   examination   will   be   as follows.—

The examination will consist of three papers, one on Elementary Book-keeping, another on General rules and Procedure which will include a compulsory question in regard to framing a draft-letter, and the third on a particular branch of Accounting. The first paper will examine the candidate's knowledge of the general principles and Practices of Elementary Bookkeeping, and the following Chapters of Double Entry book- keeping by J. R. Batliboi, are prescribed as test— 

(i) Elements of Double Entry.

(ii) Rules for Journalizing.

(iii)  Ledger Accounts,

(iv)  Sub-Divisions  of  Journal.

(v) The Cash Book.

(vi) Banking Transactions,

(vii) Bill Transactions,

(viii) The Journal proper,

(ix) The Trial Balance.

(x) The Trading Account,

(xi) The Profit and Loss Account.

(xii) The Balance Sheet.

(xiii) Depreciation, Reserve and other Funds. 

The paper on General Rules and Procedure will be such as to test the candidate's ability to frame a draft and also to test the candidate's knowledge of the procedure in force in the office in which he is serving and general rules applicable to all branches of the Railway Accounts Office and the questions will be of an elementary nature. The third paper will be of a nature to test the candidate's theoretical and practical knowledge of work in any one of the following branches.

(a) Establishment and Provident Fund.

(b) Stores Accounts.

(c) General Expenditure Accounts.

(d) Workshop Accounts.

(e) Books and Budget and Appropriation Accounts.

(f) Coaching, Passenger. Parcels and Coaching Statistics, including a knowledge of machine methods and Traffic Book.

(g) Goods and Goods Statistics, including   a knowledge of machine methods and Traffic Book.

2.  Forty percent of the maximum marks in each subject will be required to secure a pass. This has effect from the examination held in November 1956 onwards.

3. The examination will be conducted by the Head of each Office, who will also decide the intervals at which it should be held.

4(a).  Ordinarily no Railway servant will be permitted to take the examination more than five chances for Appendix 2 IREM Examinations but the FA&CAO/General Managers are delegated with powers to grant additional chances to the candidates appearing in the aforesaid examinations as detailed below:-

Particulars of Exam.

Normal chances

Permission may be granted by FA&CAO

Permission may be granted by GM

Railway Board

Examination for promotion beyond Accounts Clerks (as laid down in this Appendix)


6th to 8th chance

9th and 10th chance.

No reference will be made to Board for chance beyond 10th chance.

Note: This Sub Rule is not applicable to directly recruited JAAs who are required to pass Appendix II examination in two chances/ within three years of their joining service as JAAs failing which their services are liable to be terminated. However, the request for grant of a third chance, on the specific recommendation of the FA&CAO, may be granted by the G.M., to be availed of within total span of four years of joining service as JAAs before action to terminate their services is taken.”

(Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

(b) No railway servant, who has less than six months service in a Railway Accounts Office or who has not a reasonable chance of passing the examination will be allowed to appear in the examination prescribed in this Appendix. In exceptional circumstances the condition regarding six months minimum service may be waived by the General Manager. 

(c) Temporary railway servants may be permitted to sit for the examination, but it should be clearly understood that the passing of this examination will not give them a claim for absorption in the permanent cadre. 

(d) A candidate who fails in the examination but shows marked excellence by obtaining not less than 50% in any subject may be exempted from further examination in that subject in subsequent examinations.   

4 (e) The permission accorded to a candidate to appear in the examination counts as a chance availed of even if the candidate does not actually sit for the examination unless an application from the candidate is received by the General Manager each year for withdrawal from the examination and is accepted by the General Manager. 

4 (f) In the case of candidates prevented from appearing in the Appendix-2 (IREM) examination owing to circumstances beyond their control, an application for exemption from counting the permission granted as a chance availed of should be made to the General Manager within a fortnight from the last date of the examination supported by certificates (Medical Certificates conforming to the Rules in Chapter 5 of Indian Railway Medical Manual, Vol. I) obtained by them before the termination of the examination. 

          (Authority: Railway Board’s letter No. 2004/AC-II/20/5 dated 20.10.2004)

5. No alteration shall be made in these rules without the prior sanction of the Railway Board. 





Sunday, March 27, 2022

Test Check

 Test Check

By M Nageswara Rao 9492432160

  • Source: 803AI 

  • Conducted at least once in a month  

  • PFA prescribes different items of work dealt in various sections, the minimum test check over the work of clerks.  

  • Underlying idea: Efficient disposal without any violation of rules & procedures.  


  • Front page: Inspection sheet consists of i) Month of Test check ii) Date on which put up iii) Date reviewed by the Officer concerned. 

  • Test check  By SSO(A)s- done on the work of clerks under his control for review and orders.  Put up to Branch Accounts Officer on 10th of the following Month. 

  • Test Check Register of the Branch Accounts Officer on systems improvement  - Sent to PFA for  his appraisal. 

Features of Test Check:

  1. It should not be of routine nature.  

  2. Should focus on System improvement, procedural lacuna and lapses.  

  3. Verification & thorough examination of facts and figures embodied in various documents brought under Test Check.  

  4. Primarily test check items which do not in the ordinary course pass through Officer. 

  5. An intelligent scrutiny to find out whether the clerks understand their duties and rules governing them and do the work allotted to them diligently, and 

  6. Whether there is any tendency to do the work casually. 

  7. Particular emphasis on the procedure & method adopted for the work 

  8. Whether the internal check method should be adequate or over elaborate or any room for improvement. 


Thursday, March 24, 2022

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  3. Updating and adding MCQs regularly 
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Saturday, March 19, 2022

GM Negative Powers - ACS 90 - MSOP

 GM Negative Powers

Source:   Click for ACS - Advance Correction Slip No 90 issued vide Railway Board letter No. 2021/F(X)II/PW/3 dated 21.09.2021 .  Financial Code Volume One Chapter 5 , Annexure II  


No of Categories - 6

A.      Establishment Matters

B.      Works Matters

C.      Legal Matters

D.      Commercial Matters

E.       Railway Assets

F.       Miscellaneous Matters

·         Covers nearly 50 items

Unique Features of ACS 90

1.       Updated - The latest amendments have already been issued.

2.       Deleted - The items which have lost their relevance

3.       Consolidated - The items appearing in various parts

4.       Numbering - Streamlined so that quoting of items in files becomes easier. 

5.       Done away with - Too many details and notes

6.       Brief reference - wherever required instead of detailed instructions

7.       The items not covered in this list  - will be governed by existing codal provisions/guidelines from Railway Board.


Establishment Matters:



GM's Powers





Creation of Permanent / Temporary / Work charged post


No Powers at all

Railway Board sanction is required


Revival of sanctioned post kept in abeyance or remaining vacant for a period of

Up to 2 years

Beyond 2 years



Grant of provisional payment for posts beyond available sanction

Up to 3 months

Beyond 3 Months



Permitting Railway employees to undertake work/receive fee (Recurring or Non-recurring) from private sources

Up to Rs.5000 per annum

Beyond Rs.5000 per annum



GM Positive Powers - Awards / Rewards   

Awards / Rewards






Up to

Rs. 5,000

Up to Rs.25,000

In case of Railways - subject to a limit of Rs. 1,00,000  Group Award

Individual who have done exemplary work to avert Accidents

Up to

 Rs. 30,000

Up to Rs. 50,000

This Power may be re-delegated to DRMs Rs.7,500 and Rs. 10,000 respectively

To Railway staff for Inventions

Up to Rs.50,000


Subject to: 1) Secures patent 2) transfers the right to IR unconditionally 3) useful to IR


 GM Positive Powers - Honorarium



Non Gazetted


As a Arbitrator (per case)

Up to

Rs. 20,000


Subject to Railways being a party.

Other than Arbitration ( in a year)

Up to

 Rs. 5,000


Exceptions: Disciplinary inquiries arising out of Vigilance / CBI cases - Rates are fixed by Railway Board from time to time

Non Gazetted (each individual case)


Up to Rs.15,000

Recurring or Non-Recurring.

This limit applies to the total amount paid in a financial year.

Concurrence of PFA required


 GM Positive Powers - Works

Plan Heads




1100 - New Lines


Railway Board Sanction is required

1400 - Gauge Conversion


Railway Board Sanction is required

2100 - Rolling Stock


Railway Board Sanction is required

3500 - Railway Electrification


Railway Board Sanction is required

4200 - Workshops incl: Production Units


Railway Board Sanction is required

8100 - Metropolitan Transport Projects


Railway Board Sanction is required

1700 - Computerization

Rs. 2.5 Crores

1. Including Cost of Hardware up to Rs.1 Crore

2. Extension / Up gradation / strengthening of LAN (Local Area Network) up to Rs. 20 Lakhs in each case

5300 - Customer Amenities

Rs. 2.5 Crores in each case

1. DRMs also sanction Rs.2.5 Crores in each case

2. Under Lumpsum works as well as Out of Turn

5100 - Staff Welfare

Rs. 1 Crore in each case

1. Existing works only (Not New Works)

2. Railway Schools, Hospitals, Dispensaries, Institutes, Officers Club, Rest Houses & Holiday Homes

3000 - Road Safety Works (ROB / RUB )

Rs. 1 Crore in each case


4100 - M & P Machinery & Plant

Rs.50 Lakhs each case

1. Available for PUs, CAOs (Independent Charge)

2. Delegate this power to DRMs/CWMs up to Rs.20 Lakhs each case.  But subject to annual ceiling fixed for the Division / Workshop.

All other Plan Heads

Rs.2.5 Crores each case

Subject to Total Lumpsum provision made in the Budget for such works is not exceeded.


·         Out of Turn not permitted for Plan Head 1700 - Computerization and Plan Head 4100 M & P

·         Out of Turn Works - Safety works - No Ceiling  ( But should be completed within a maximum period of 8 months from the date of sanction.  Otherwise, the object of Out of Turn itself is defeated.

·         Out of Turn Works - Other than Safety works - Annual Ceiling is Rs. 25 Crores

GM Positive Powers - Sanction of Estimates


Due to Price escalation

Due to reasons

 other than

 Price escalation


Excess over Original Sanctioned cost / Abstract Cost

Full Powers

Up to 20 % of Original

 Cost only


M & P (Machinery & Plant )

Up to 100 % of Original Estimate of Rs. 2 Crore whichever is less

Up to 20% of Original Estimate or Rs.50 Lakhs whichever is less (Including Material Modification)


Survey Estimates

20 % of Original  Cost sanctioned by higher authorities

Subject to included in the sanctioned Budget

Part Estimates

Up to 5 % of the total value of the work as originally sanctioned in the Budget


MM - Material Modification

Up to Rs. 2.5 Crores only



·         Consultancy Service contracts  -  GM have powers to sanction up to Rs. 10 Crores


GM Positive Powers - Advances to Contractors


Amount (Rs)



Up to 10 % of the Contract value


Against New M & P

Up to 10 % of the Contract value or 75 % of the Purchase price of New M & P brought to the site of work whichever is less


Accelerating the Progress of Work

Up to 5 % of Contract value or Rs. 1 Crore whichever is less  

Special circumstances only


GM Positive Powers - Legal Matters


Amount (Rs)


Engagement of Legal counsel - Supreme Court & High Court

Up to Rs. 1,050 per day


Engagement of Legal counsel - Any other Court

Up to Rs. 750 per day




Reimbursement of Legal expenses of a Railway servant

GM Powers



who institutes a suit in a Court of Law without

 the prior approval of the Railway Administration




If the suit emanates from as a result of actions taken by the Railway Servant other than the discharge of official duty




The filing of defending of an appeal in the Supreme Court




The filing of defending of an appeal in the High Court or below Courts




GM Positive Powers - Write Off

Write off

Amount (Rs)


Amounts due to Railways

Up to Rs. 2 Lakhs in each case

Subject to

1. Irrecoverable cases only

2. Other than Railway employees only

3. Other than Wharfage, demurrage, storage & Lost Property charges

Advances to the Employees


Railway Board sanction is required

Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit within a year


Railway Board sanction is required

Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit more than a year



 GM Positive Powers - Payment of Claims                                                                                                                           


Amount (Rs)


Settled out of Court

Up to Rs. 1 Lakh in each case


Decreed by a Court of Law

Full Powers

If, Rs. 1 Lakh in case, the particulars should be reported to Railway Board for information.


Note: The powers under this item should not be re-delegated to subordinate authorities.

GM Positive Powers - Ceremonial occasions                                                                                                                     


Amount (Rs)


Railway week celebrations

Up to Rs. 5 Lakhs

Subject to Annual Ceiling for Zonal Railways - Rs. 75 Lakhs and for Production Unit is Rs. 37.5 Lakhs.


Ceremonial occasion

Up to Rs. 5 Lakhs each case

Important function attended by Minister of Railways / Minister of State for Railways

Up to Rs. 15 Lakhs each case

Important function attended by President / Prime Minister

Up to Rs. 20 Lakhs each case

Entertainment of distinguished visitors (official / non-official / Foreign technical experts / Representatives of Trade & Industry

Up to Rs. 5 Lakhs per year



GM Positive Powers - Miscellaneous Matters                                                                                                                  


Amount (Rs)


Payment of Arbitration fees to Retired Railway Officers

Up to Rs.2,25,000 each case


Payment of Contribution or subscription to a professional institution

Up to Rs. 1 Lakh per annum per case


Remission of Recovery of Rent

Up to 4 Months

Subject to :

1. Employee is temporarily transferred to a post

2. Quarter is subjected to extensive repairs necessitating vacation of quarters.

3. Required to vacate the quarter on account of medical advice on account of infectious disease or an epidemic

Air travel on duty

All Gazetted officers only

For Non Gazetted staff, approval of Railway Board is required.

Deputation of Railway employees for Training courses, seminars, symposia in recognized Non Railway Institutions

Up to Rs. One Crore in a year for Zonal Railway


Up to Rs. 8 Lakhs in a year for Production Unit



 GM Powers   - Nil  - The previous sanction of the Higher Authority i.e., Railway Board is necessary for all items listed below.

1.       Creation of Permanent / Temporary / Work charged posts

2.       Acceptance of resignation of a Gazetted Officer.

3.       Deputation of Railway servant out of India.

4.       Permitting the Non Gazetted employees to travel by Air.

5.       Write off of Advances to Railway staff

6.       Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit within a year.

7.       Sanction of Works in the Plan Heads of  New Lines, Gauge Conversion, Railway Electrification, Metropolitan Transport projects, Setting up of new Production Units, Rolling Stock & Surveys.

8.       Sale of Railway Line (any portion)

9.       Sale of authorized Rolling Stock

10.   Dismantling  or permanent closure of existing open line section

11.   Introduction of new designs for Rolling stock

12.   Changes, alterations, or modifications in the Rolling stock design.

13.   Purchase of a motor car, motorboat, truck, or any other vehicles (except two-wheeler for RPF)

14.   Any alteration in the existing Cash & Pay arrangement.

15.   Waiver of the full or partial cost of training of Railway employee who has received training at Railway's cost and who is required to serve the Railway for a minimum prescribed period.

16.   Any expenditure on an object which has not previously been recognized as a fit object for Railway expenditure, if any item is not covered anywhere, clarification from Railway Board may be sought.