Railway Accounts Department Examinations

Showing posts with label Expenditure. Show all posts
Showing posts with label Expenditure. Show all posts

Friday, May 10, 2024

RSP - Road Safety Projects - PH 30 - ROB / RUB - New Vertical


RSP - Road Safety Projects - PH 30 - ROB / RUB - New Vertical

  • Authority: Railway Board Letter No. 2024/CE-IV/ROB-RUB/SCR, WR, ECR & NR dated 07.05.2024

  • Object of New Vertical: Execution of ROBs/ RUBs has not kept pace with the pace of new sanctions being given.  


  • New Vertical   - CAO/Con/RSP  - Exclusively for Road Safety Projects - for Road Crossing Works i.e., PH 29 - Level Crossings and PH 30 - ROB / RUB


  • RSP stands for Road Safety Projects (RSP also Rolling Stock Programme) 


Salient features of RSP:


  • RSP vertical - headed by CAO/Con/RSP  who is in HAG - Higher Administrative Grade


  • Assisted by SAG/Engineering Dept, other officers and staff


  • Reporting directly to GM  


  • Associated Finance: FA&CAO/Con 


  • GC - General Consultant:  engaged by CAO/Con/RSP for holistic planning of RSP works incl: Feasibility studies (new name for Surveys), DPR preparation, Sanction of Work, detailed structural design, detailed estimate & engagement of PSSA/PMS/PMC


  • EPC / Hybrid mode EPC / BOQ based Contracts - for execution of RSP


  • Nodal Directorate for RSP :  Bridge Directorate in Railway Board  


  • CAO/Con/RSP: Execution in-charge of RSP 

  •  CAO/Con/RSP & his Officers will exercise the powers of Construction organisation as per MSOP  (in respect of all Technical, Financial, Contractual & Personnel matters)


  • PCE: Monitoring and overall coordination for RSP 

Key points of RSP: 

  1. RSP - New Vertical for PH 30 - ROB / RUB 

  2. RSP headed by HAG Officer (of Engineering Dept)  

  3. Reporting directly to GM 

  4. Associated Finance: FA&CAO/Con

  5. Nodal Directorate: Bridge Directorate (in Railway Board) 

  6. PCE: Overall coordination of RSP


  1. RSP - Road Safety Works  

  2. RSP - Rolling Stock Programme 

  3. ROB - Road Over Bridge 

  4. RUB - Road Under Bridge

  5. CAO - Chief Administrative Officer (HAG rank) 

  6. HAG - Higher Administrative Grade (PHOD rank) 

  7. PHOD - Principal Head Of Department (HAG rank) 

  8. PCE - Principal Chief Engineer (HAG rank/PHOD) 

  9. SAG - Senior Administrative Grade 

  10. GC - General Consultant 

  11.  DPR - Detailed Project Report 

  12. PSSA - Project Supervision Services Agency

  13. PMS - Project Management System 

  14. PMC - Project Management Consultancy

  15. EPC - Engineering Procurement & Construction

  16. BOQ - Bill Of Quantities

  17. MSOP - Model Schedule Of Powers 


Tuesday, April 23, 2024

Reclassification of Capital Expenditure - Office equipment, Furniture & Fixtures, ICT


Reclassification of Capital Expenditure

Source: Click for RB Letter No. 2023/F(X)-I/33/Misc/4 dated 06.04.2023

  • As of now, the office equipment, furniture, fixtures, computers etc are treated as Revenue expenditure irrespective of its value. 

  • However as per the Railway Board Letter under reference, wherever exceeds threshold limits, they will be treated as Capital Expenditure instead of Revenue Expenditure. The details are as follows: 


Exceeding Threshold Limit  (Either of two)

Chargeable to Capital Expenditure under Plan Head ______


Useful life

Office equipment and Furniture & Fixtures

1 Lakh

3 Years

PH 41 - M&P (Machinery & Plant) 


PH 64 - OSW (Other Specified Works)


Relevant PH

Computers - Hardware & Software and Telecommunication devices

1 Lakh

3 Years

PH 17 - Computerisation


Relevant Plan Head


(Office or otherwise)

Irrespective of value

Irrespective of useful life

PH 41 - M&P


  1. The items of Office equipment and Furniture & Fixtures, ICT equipment as Capital expenditure (i.e., exceeding threshold limit as above)  - Procured either as part of the Sanctioned Work or through Lumpsum provision. 

  2. ICT stands for Information & Communication Technology

Monday, February 26, 2024

Service Contracts - Acceptance Powers


Service Contracts - Acceptance Powers

  • Source: Railway Board Letter No.2023/F(X)II/PW/1 dated 27.12.2023 Click for the Letter 

  • Path: Finance Directorate > Content of Finance / Expenditure >  FX-II Letters

Service Contracts - Delegation of Powers of Acceptance

Monetary Values


(Each Service Tender)

Accepting Authority

Division controlled units

HQ controlled & Other Units

Up to Rs. 50 Lakhs

SG/JAG/SS(Independent charge)

Direct Acceptance of Tenders

Up to Rs. 4 Crore


Above Rs. 4 Crore and up to Rs. 20 Crore



Above Rs. 20 Crore and up to Rs. 100 Crore



Above Rs. 100 Crore and up to Rs. 500 Crore



Above Rs. 500 Crore




  • Recruitment Tenders - Chairman RRB can exercise the powers of CHOD (i.e., up to Rs. 500 Crores)

  • RRB Service Tenders accepted at Zonal Railways - Variations in quantities will be approved by Chairman/RRB, if the revised value of Agreement lies within their current tender acceptance powers. 


Thursday, February 22, 2024

DRM Powers - Lump-sum Works


DRM Powers - Lump-sum Works (Instead of Umbrella Works)

Sources: Railway Board Letter No. 2022/F(X)II/PW/6 dated 22.11.2022, 01.03.2023 & 20.02.2024.


PH Description

Powers up to Rs.


Road Safety Works - ROB/RUB

1 Crore


Traffic Facilities

2.5 Crores


Road Safety Works - Level Crossings

2.5 Crores


S&T Works

2.5 Crores


Electrical Works

2.5 Crores


Workshops Incl: PUs

2.5 Crores


Staff Welfare 

2.5 Crores


Customer Amenities

2.5 Crores


OSW - Other Specified Works

2.5 Crores

Note: CWMs (in Workshops) powers for PH 42 - Workshops Incl: PUs - Rs. 2.5 Crores

Thursday, February 15, 2024

Reclassification of Capital Expenditure - Certain items


Reclassification of Capital Expenditure - Certain items


  • The following items are reclassified as Capital Expenditure w.e.f 01.04.2023


Exceeding threshold limit i.e., Rs. One Lakh rupees or 3 years of useful life, either of two 

Classified as 

Plan Heads

Office equipment, Furnitures & Fixtures

Capital Expenditure

41 - M & P - Machinery & Plant

64 - OSW - Other Specified Works

Computer Hardware, Computer Software & Telecommunication devices

Capital Expenditure

17 - Computerisation 

Or Relevant Plan Heads


Capital Expenditure 

(irrespective of its usage (office or otherwise)

41 - M&P - Machinery & Plant


  • Hence, the above items (except Vehicles) which are within threshold limit i.e., Rs. One lakh or less than 3 years of useful life are classified as Revenue Expenditure. 


  • The above items are procured either as part of the sanctioned work or through lumpsum provision.