Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Sunday, April 2, 2023
Monday, March 13, 2023
Excess Grants
Excess Grant - Regularisation of Excess Expenditure
Authority: Article 115 of the Constitution of India
Excess grants are made when the expenditure has been incurred after a Financial Year has expired.
Actual expenditure incurred (out of Consolidated Fund) in excess of Grant voted by the Parliament will be regularised by:
Reasons to be fully explained by the spending authorities.
On the recommendation of PAC as a result of scrutiny of Appropriation Accounts of Railways and Audit Report of CA&G.
Presented after obtaining the recommendation of the President of India.
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Sunday, February 5, 2023
Railway Budget 2023-24 Analysis & OR Operating Ratio Table
FY 2023-24 Railway Budget - Analysis
SN | Receipts | Amount (Rs. in Crores) | Percentage | SN | Expenditure | Amount (Rs. in Crores) | Percentage | |
1 | Coaching Revenue | 77000 | 29 % | 1 | Ordinary Working Expenses | 188886.85 | 72 % | |
2 | Goods Revenue | 179500 | 68 % | 2 | Appropriation to Pension Fund | 70516 | 27 % | |
3 | Sundry Revenue | 8000 | 3 % | 3 | Appropriation to DRF | 1000 | 1 % | |
4 | Gross Revenue (1+2+3) | 264500 | 100 % | 4 | Total Working Expenses (1+2+3) | 260402.85 | 100 % | |
5 | Suspense | 100 | 5 | Suspense | -312.85 | |||
6 | Gross Traffic Receipts (4+5) | 264600 | 6 | Gross Expenditure (4+5) | 260090 | |||
7 | Misc Receipts | 400 | 7 | Misc. Expenditure | 2700 | |||
8 | Total Receipts (6+7) | 265000 | 8 | Total Expenditure | 262790 |
Operating Ratio:
Operating Ratio = Total Working Expenses / Gross Revenue x 100
Operating Ratio = 260402.85 / 264500 x 100 = 98.45
Operating Ratio = 98.45 %
Net Revenue:
Net Revenue = Gross Revenue minus Gross Working Expenses
Net Revenue = 264500 minus 260402.85 = 4097.15
Net Revenue = 4097.15
Net Receipts/ Surplus = Total Revenue Receipts minus Total Revenue Expenditure
Net Receipts / Surplus = 265000 minus 262790 =2210
Appropriation of Net Receipts / Surplus - Rs. 2210 Crores
Fund | Amount (Rs. in Crores) |
Development Fund | 1210 |
RRSK | 1000 |
Net Receipts Total | 2210 |
Nil appropriations to Capital Fund, RSF - Railway Safety Fund, Debt Service Fund
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 5 is Link Head
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 Revenue 100 - 90 = 10 | |
5 | Suspense (Traffic & DR) |
| 5 | Suspense (DP) | +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 5 is Link Head
Serial Number 6 to 8 - Government Accounts
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