## Saturday, September 30, 2023

### OR - Operating Ratio Table

OR Table - Ready reckoner for calculation of Operating Ratio

 SN Particulars formulae Amount SN Particulars formulae Amount 1. Coaching Revenue (less refunds) 1. OWE - Ordinary Working Expenses 2. Goods Revenue (less refunds) 2. Appropriation to DRF 3 Sundry Other Revenue (less refunds) 3 Appropriation to Pension Fund 4 Gross Revenue (GR) (1+2+3) 4 Gross Working Expenses(GWE) (1+2+3) O.R = GWE/GR x 100 = Net Revenue = GR - GWE 5 Suspense(Traffic & DR) 5 Suspense (DP & MAR) 6 Gross Receipts (4+5)) 6 Gross Expenditure (4+5)) 7 Miscellaneous Receipts 7 Miscellaneous Expenditure 8 Total Revenue Receipts (6+7)) 8 Total Revenue Expenditure (6+7) Net Receipts/Surplus = TRR – TRE

Serial Number 1 to 4 - Commercial Accounts

Serial Number 6 to 8 - Government Accounts

OR Table - Ready reckoner for calculation of Operating Ratio

 SN Particulars formulae Amount SN Particulars formulae Amount 1. Coaching Revenue (less refunds) 30 1. OWE - Ordinary Working Expenses 65 2. Goods Revenue (less refunds) 60 2. Appropriation to DRF 15 3 Sundry Other Revenue (less refunds) 10 3 Appropriation to Pension Fund 10 4 Gross Revenue (GR) (1+2+3) 100 4 Gross Working Expenses(GWE) (1+2+3) 90 O.R = GWE/GE x 100 = 90/100 x 100 =90%Net Revenue  = GR - GWE  Net Revenue100 - 90 = 10 5 Suspense(Traffic & DR) 5 5 Suspense (DP & MAR) +5 6 Gross Receipts (4+5)) 95 6 Gross Expenditure (4+5)) 95 7 Miscellaneous Receipts 25 7 Miscellaneous Expenditure 15 8 Total Revenue Receipts (6+7)) 120 8 Total Revenue Expenditure (6+7) 110 Net Receipts/Surplus = TRR – TRE = 10

Serial Number 1 to 4 - Commercial Accounts

Serial Number 6 to 8 - Government Accounts

# Increments

#### By Shri JCN Rao, Dy CPO (Retd)

• Meaning: An increase in Basic pay.

• Specified in the vertical cells of the applicable Level in the Pay Matrix

• Frequency:  Once in a year.  Either on 1st January or 1st July.

• Depends upon:

1. Date of appointment

2. Promotion

3. Financial upgradation under the MACP scheme.

• The below table explains the Increment date either 1st January or 1st July.

 The Date of Appointment/Promotion/MACP Increment effected on Between 2nd January to 1st July (Both Days inclusive) 1st January Between 2nd July to 1st January(Both days inclusive 1st July
• In case an employee is promoted or granted financial upgradation including upgradation under the MACP scheme on 1st January and pay in a higher Level is fixed from 1st January, the first increment in a higher Level will accrue on 1st July provided the employee has put in six months qualifying service. The next increment will accrue on completion of one year of qualifying service.

• In case an employee is promoted or granted financial upgradation including upgradation under the MACP scheme on 1st July and pay at in higher Level is fixed from 1st July, the first increment in higher Level will accrue on 1st January provided the employee has put in six months qualifying service.  The next increment will accrue on completion of one year of qualifying service.

• In case an employee is promoted or granted financial upgradation including upgradation under the MACP scheme and opts for fixation of pay from the Date of the Next Increment (DNI) in lower grade, the six-month period for grant of increment in higher Level will be counted from the date of such fixation of pay.

• The Qualifying service for the grant of increment includes the following:

1. All periods of duty

2. All kinds of leave other than EOL

3. However EOL granted on Medical certificate, employee could not attend to his duties due to civil commotion and for prosecuting higher Technical and Scientific studies.

4. Deputation out of India

5. Foreign service

6. Joining Time

7. Period of training before the appointment on a stipend or otherwise.

8. Service in another post, other than a post carrying less pay

—end—