Railway Accounts Department Examinations

Showing posts with label Demand no.16. Show all posts
Showing posts with label Demand no.16. Show all posts

Thursday, November 22, 2018

Sources of Finance Erstwhile Demand No. 16 / Capital segment of Demand No.80


Indian Railways - Demand No.16 – Sources of Finance

Sources of Finance
financed from
chargeable to
20
Capital
General Revenues (Ministry of Finance) as Budgetary support
Land, New Lines, Gauge conversions, Doubling, Electrification, Locos, Coaches & Wagons.
21
DRF- Depreciation Reserve Fund
Appropriated from Ordinary Revenue (i.e., Railway Revenue under Demand No.14 – Appropriation to DRF, Pension Fund
Track renewals, Replacement of Locos, Coaches & Wagons
22
OLWR - Open Line Works Revenue
Not existed
Not existed
23
D.F – Development Fund I
Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues.
Note: PLUS – easy way to remember DF I, II, III & IV.
Passenger welfare works and other Railway user works (waiting hall, goods sheds & Parcel offices)
33
D.F – Development Fund II
Labour/Staff Welfare Works (Hospitals, Schools, Rly. Institutes, Quarters for Cl.III& IV staff)
43
D.F – Development Fund III
Un-remunerative works (modern train control equipment, washable aprons, new flag stations, improvements to Station/Office buildings)
53
D.F – Development Fund IV
Safety Works (All safety works other than ROB/RUBs & LC gates)
24
ACSPF - Accident Compensation, Safety, Passenger Fund
Not existed. 
Accident compensation - transferred to Demand No.12/SMH 10
Safety - Transferred to DF IV
Passenger welfare works -  DF I
Not existed
25
C.F – Capital Fund
From Ordinary Revenue (i.e., Railway Revenue). If any surplus available after paying Dividends to General Revenues and appropriating to D.F, R.S.F, Railway Liability Reserve Fund.
All works which are hitherto chargeable to Capital are now chargeable to Capital fund subject to availability of amount in the Capital Fund. 
26
R.S.F – Railway Safety Fund
Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues and from CRF-Central Road Fund and RSWF – Railway Safety Works Fund ( maintained in the ministry of finance)
Plan Head 29 – Conversion of unmanned to manned Level Crossing(LC) Gates

Plan Head -30 – Construction of ROBs/RUBs
27
SRSF - Special Railway SafetyFund
Not existed
Not existed
29
RRSK - Rashtriya Rail Sanraksha Kosh
From ordinary Revenue, Cess on Fares, Contribution from CRF- Central Road Fund & Budgetary support from ministry of finance
Tr     Track renewals &upgradation
2.       Bridge rehabilitation
3.       Elimination of LC gates on BG routes by 2022  }
        Construction of ROBs/RUBs    
4.       Replacement & Improvement of Signaling system.
5.       Improvement & up gradation of Rolling Stock.
6.       Replacement of Electrical assets
7.       HRD – Human Resources Development.


Note: 
1.      The above table is just an outline for understanding of Funds in broad sense. For complete details, refer chapter VII of Indian Railways Finance Code volume I for allocation rules.