Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Friday, January 24, 2025
Tuesday, December 5, 2023
What is Grant ?
Example:
Grants | Amount Rs. | Vote of Parliament in |
Original Grant | 100 | Budget Session |
Supplementary Grant | 20 | Winter Session |
Residual Modifications | (-) 5 | See below Note |
Final Grant | 115 |
Note: Residual Modification sanctioned by Competent authority (i.e., Railway Board, GM, etc other than Parliament) i.e., Reappropriations, withdrawals, surrenders, etc, It may be a plus or minus amount.
Excess Grant:
Regularization of Excess Expenditure (Actual Expenditure in excess of Final Grant)
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 regularized 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 C&AG.
Presented after obtaining the recommendation of the President of India.
Thursday, January 7, 2021
Classification of Expenditure - Recent changes - PPT prepared on 07.01.2021
PPT on Classification of Expenditure - Recent Changes
Sunday, February 9, 2020
Single Demand Number for Ministry of Railways - 83
May be due to intervening of some new ministries/ depts and alphabetical order are the reasons for such change.
Total number of Demands for Grants for all Ministries - Government of India - 101
Ministry
|
Number of Demands
|
Finance
|
12
|
Home Affairs
|
11
|
Defence
|
4
|
Railways
|
1
|
Other Ministries (50)
|
73
|
Total
|
101
|