Railway Accounts Department Examinations

Showing posts with label Book Of Sanctions. Show all posts
Showing posts with label Book Of Sanctions. Show all posts

Thursday, February 24, 2022

Book of Sanctions – BOS

 Book of Sanctions – BOS

  •  Definition: Compilation of particulars of all Sanctioned posts of an accounting unit 


  • Consists of Permanent and Temporary or Work charged Posts of a particular year.

  • Object: Ready reference book of all sanctioned posts /Temporary posts for payment of Salary, Listing of vacancies, promotions etc

  • Important for Man Power Planning (MPP) 


  • Prepared by Personnel Dept at the beginning of the Financial Year.  


  • The BOS prepared by Personnel Department is verified and certified by the concerned Branch Officer (executive officer)  and Accounts Officer.  

  •  All the three Branch Officers ie Personnel, Executive Officer, and Accounts Officer sign this document. 

  •  The memorandum’s number and date of Creation of posts / Surrender of posts are also shown in this document.  

  •  All the posts created and surrendered in the previous year are taken into account for the preparation of this document. 

  •  In the case of Temporary or work-charged posts – The date of Sanction and Date of Expiry are also mentioned against each one. 

  • Very important document and to be kept up to date.

  •  BOS – Columns like Safety, Non-Safety, and Trainee wise

  • Consists of  the columns of Railway/Dept/Designation/Division/Grade/Safety, Non safety & Trainees/Sanction/Temporary/Work charged/Total/On Roll/Vacancies 

  • The total number of employees should not exceed the number of posts shown in the BOS. 

  • BOS is the basis for surrendering the unrequired posts. 

  •   The money value of Surrendered Posts  - used for the creation of posts in Safety and operational categories for the New Assets. 

Key points for MCQ of BOS: 

  1. BOS stands for Book Of Sanctions 

  2. Prepared by the Personnel Dept 

  3. Should be signed by the 3 Officers of Personnel Dept, Executive Dept & Accounts Dept. 

  4. Prepared at the beginning of the year. 

  5. An important document for MPP 

  6. MPP stands for Man Power Planning

  7. The basis for surrendering unrequired posts. 

  8.  The money value of surrendering posts - utilized for the creation of posts in Safety & Operational categories of New Assets