DPO - Deposit Works - Other Agencies - Sources of Finance
Work: SRR–NIL Section – 2 Lane ROB - Road Over Bridge in lieu of LC No.10 of Pink Book 2025-26
DPO – Deposit Works (Deposit from Other Agencies)
Deposit Works (DPO) are generally treated as part of EBR – Extra Budgetary Resources.
This is because the funds do not come from the Union Budget but from external agencies.
Deposit Works are works executed by Indian Railways on behalf of other agencies after receiving funds from them in advance.
These agencies may include:
- State Governments
- National Highway Authority of India (NHAI)
- Local Bodies / Municipalities
- Public Sector Undertakings
- Private industries
Allocation shown as: DPO
Meaning:
* The ROB is being constructed by Railways
* The cost is deposited by an outside agency (usually State Government / Road authority)
* Hence it appears under Deposit Works - Other Agencies (DPO)
In simple terms:
DPO – Deposit Works executed by Indian Railways using funds deposited by external agencies; treated under Extra Budgetary Resources (EBR).


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