Railway Accounts Department Examinations

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

Saturday, April 23, 2022

Study Material on Expenditure (English & Hindi), Books & Budget (English & Hindi), GRP Part 1 (English & Hindi), GRP Part 2 (English) and Management Accounting (English)

Study Material Index 

By Nageswara Rao M, 9492432160

 

English Medium

Subject

No of pages

No of Topics

No of MCQs

GRP Part One

165

68


GRP Part Two

277

33

289

Books & Budget

126

42


Expenditure

240

80

139

Management Accounting

113

42


Total

921

265

428

 

अध्ययन सामग्री सूचकांक

 

हिंदी माध्यम

विषय

पृष्ठों की संख्या

विषयों की संख्या

एमसीक्यू की संख्या

जीआरपी भाग एक

157

68


जीआरपी भाग दो

कुछ ही देर में

बुक और बजट अध्ययन सामग्री

125

42


व्यय अध्ययन सामग्री - अक्टूबर, 2021 

245

78

139

Total

527

188

139

 Coming soon:

  1. Differences between Questions & Answers

  2. Advanced Bookkeeping

  3. Traffic Accounts 

  4. Workshop Accounts

  5. Stores Accounts

  6. The study material for LDCE of Departments (other than Accounts)

  7. GRP Part Two (Hindi Medium)





Saturday, March 19, 2022

GM Negative Powers - ACS 90 - MSOP




 GM Negative Powers

Source:   Click for ACS - Advance Correction Slip No 90 issued vide Railway Board letter No. 2021/F(X)II/PW/3 dated 21.09.2021 .  Financial Code Volume One Chapter 5 , Annexure II  

 

No of Categories - 6

A.      Establishment Matters

B.      Works Matters

C.      Legal Matters

D.      Commercial Matters

E.       Railway Assets

F.       Miscellaneous Matters

·         Covers nearly 50 items

Unique Features of ACS 90

1.       Updated - The latest amendments have already been issued.

2.       Deleted - The items which have lost their relevance

3.       Consolidated - The items appearing in various parts

4.       Numbering - Streamlined so that quoting of items in files becomes easier. 

5.       Done away with - Too many details and notes

6.       Brief reference - wherever required instead of detailed instructions

7.       The items not covered in this list  - will be governed by existing codal provisions/guidelines from Railway Board.

 

Establishment Matters:

SN

Particulars

GM's Powers

Remarks

Positive

Negative

1

Creation of Permanent / Temporary / Work charged post

 

No Powers at all

Railway Board sanction is required

2

Revival of sanctioned post kept in abeyance or remaining vacant for a period of

Up to 2 years

Beyond 2 years

 

3

Grant of provisional payment for posts beyond available sanction

Up to 3 months

Beyond 3 Months

 

4

Permitting Railway employees to undertake work/receive fee (Recurring or Non-recurring) from private sources

Up to Rs.5000 per annum

Beyond Rs.5000 per annum

 

 

GM Positive Powers - Awards / Rewards   

Awards / Rewards

Railways

Non

Railways

Remarks

Individual

Up to

Rs. 5,000

Up to Rs.25,000

In case of Railways - subject to a limit of Rs. 1,00,000  Group Award

Individual who have done exemplary work to avert Accidents

Up to

 Rs. 30,000

Up to Rs. 50,000

This Power may be re-delegated to DRMs Rs.7,500 and Rs. 10,000 respectively

To Railway staff for Inventions

Up to Rs.50,000

-

Subject to: 1) Secures patent 2) transfers the right to IR unconditionally 3) useful to IR

 

 GM Positive Powers - Honorarium

Honorarium

Gazetted

Non Gazetted

Remarks

As a Arbitrator (per case)

Up to

Rs. 20,000

-

Subject to Railways being a party.

Other than Arbitration ( in a year)

Up to

 Rs. 5,000

-

Exceptions: Disciplinary inquiries arising out of Vigilance / CBI cases - Rates are fixed by Railway Board from time to time

Non Gazetted (each individual case)

-

Up to Rs.15,000

Recurring or Non-Recurring.

This limit applies to the total amount paid in a financial year.

Concurrence of PFA required

 

 GM Positive Powers - Works

Plan Heads

Amount

(Rs.)

Remarks

1100 - New Lines

Nil

Railway Board Sanction is required

1400 - Gauge Conversion

 Nil

Railway Board Sanction is required

2100 - Rolling Stock

Nil

Railway Board Sanction is required

3500 - Railway Electrification

Nil

Railway Board Sanction is required

4200 - Workshops incl: Production Units

Nil

Railway Board Sanction is required

8100 - Metropolitan Transport Projects

Nil

Railway Board Sanction is required

1700 - Computerization

Rs. 2.5 Crores

1. Including Cost of Hardware up to Rs.1 Crore

2. Extension / Up gradation / strengthening of LAN (Local Area Network) up to Rs. 20 Lakhs in each case

5300 - Customer Amenities

Rs. 2.5 Crores in each case

1. DRMs also sanction Rs.2.5 Crores in each case

2. Under Lumpsum works as well as Out of Turn

5100 - Staff Welfare

Rs. 1 Crore in each case

1. Existing works only (Not New Works)

2. Railway Schools, Hospitals, Dispensaries, Institutes, Officers Club, Rest Houses & Holiday Homes

3000 - Road Safety Works (ROB / RUB )

Rs. 1 Crore in each case

 

4100 - M & P Machinery & Plant

Rs.50 Lakhs each case

1. Available for PUs, CAOs (Independent Charge)

2. Delegate this power to DRMs/CWMs up to Rs.20 Lakhs each case.  But subject to annual ceiling fixed for the Division / Workshop.

All other Plan Heads

Rs.2.5 Crores each case

Subject to Total Lumpsum provision made in the Budget for such works is not exceeded.

Notes:

·         Out of Turn not permitted for Plan Head 1700 - Computerization and Plan Head 4100 M & P

·         Out of Turn Works - Safety works - No Ceiling  ( But should be completed within a maximum period of 8 months from the date of sanction.  Otherwise, the object of Out of Turn itself is defeated.

·         Out of Turn Works - Other than Safety works - Annual Ceiling is Rs. 25 Crores

GM Positive Powers - Sanction of Estimates

Estimates

Due to Price escalation

Due to reasons

 other than

 Price escalation

Remarks

Excess over Original Sanctioned cost / Abstract Cost

Full Powers

Up to 20 % of Original

 Cost only

 

M & P (Machinery & Plant )

Up to 100 % of Original Estimate of Rs. 2 Crore whichever is less

Up to 20% of Original Estimate or Rs.50 Lakhs whichever is less (Including Material Modification)

 

Survey Estimates

20 % of Original  Cost sanctioned by higher authorities

Subject to included in the sanctioned Budget

Part Estimates

Up to 5 % of the total value of the work as originally sanctioned in the Budget

 

MM - Material Modification

Up to Rs. 2.5 Crores only

 

 

·         Consultancy Service contracts  -  GM have powers to sanction up to Rs. 10 Crores

 

GM Positive Powers - Advances to Contractors

Advance

Amount (Rs)

Remarks

Mobilization

Up to 10 % of the Contract value

 

Against New M & P

Up to 10 % of the Contract value or 75 % of the Purchase price of New M & P brought to the site of work whichever is less

 

Accelerating the Progress of Work

Up to 5 % of Contract value or Rs. 1 Crore whichever is less  

Special circumstances only

 

GM Positive Powers - Legal Matters

Particulars

Amount (Rs)

Remarks

Engagement of Legal counsel - Supreme Court & High Court

Up to Rs. 1,050 per day

 

Engagement of Legal counsel - Any other Court

Up to Rs. 750 per day

 

 

SN

Reimbursement of Legal expenses of a Railway servant

GM Powers

Remarks

1

who institutes a suit in a Court of Law without

 the prior approval of the Railway Administration

No

 

2

If the suit emanates from as a result of actions taken by the Railway Servant other than the discharge of official duty

No

 

3

The filing of defending of an appeal in the Supreme Court

No

 

4

The filing of defending of an appeal in the High Court or below Courts

yes

 

 

GM Positive Powers - Write Off

Write off

Amount (Rs)

Remarks

Amounts due to Railways

Up to Rs. 2 Lakhs in each case

Subject to

1. Irrecoverable cases only

2. Other than Railway employees only

3. Other than Wharfage, demurrage, storage & Lost Property charges

Advances to the Employees

Nil

Railway Board sanction is required

Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit within a year

Nil

Railway Board sanction is required

Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit more than a year

yes

 

 GM Positive Powers - Payment of Claims                                                                                                                           

Claims

Amount (Rs)

Remarks

Settled out of Court

Up to Rs. 1 Lakh in each case

 

Decreed by a Court of Law

Full Powers

If, Rs. 1 Lakh in case, the particulars should be reported to Railway Board for information.

 

Note: The powers under this item should not be re-delegated to subordinate authorities.

GM Positive Powers - Ceremonial occasions                                                                                                                     

Occasion

Amount (Rs)

Remarks

Railway week celebrations

Up to Rs. 5 Lakhs

Subject to Annual Ceiling for Zonal Railways - Rs. 75 Lakhs and for Production Unit is Rs. 37.5 Lakhs.

 

Ceremonial occasion

Up to Rs. 5 Lakhs each case

Important function attended by Minister of Railways / Minister of State for Railways

Up to Rs. 15 Lakhs each case

Important function attended by President / Prime Minister

Up to Rs. 20 Lakhs each case

Entertainment of distinguished visitors (official / non-official / Foreign technical experts / Representatives of Trade & Industry

Up to Rs. 5 Lakhs per year

 

 

GM Positive Powers - Miscellaneous Matters                                                                                                                  

Particulars

Amount (Rs)

Remarks

Payment of Arbitration fees to Retired Railway Officers

Up to Rs.2,25,000 each case

 

Payment of Contribution or subscription to a professional institution

Up to Rs. 1 Lakh per annum per case

 

Remission of Recovery of Rent

Up to 4 Months

Subject to :

1. Employee is temporarily transferred to a post

2. Quarter is subjected to extensive repairs necessitating vacation of quarters.

3. Required to vacate the quarter on account of medical advice on account of infectious disease or an epidemic

Air travel on duty

All Gazetted officers only

For Non Gazetted staff, approval of Railway Board is required.

Deputation of Railway employees for Training courses, seminars, symposia in recognized Non Railway Institutions

Up to Rs. One Crore in a year for Zonal Railway

 

Up to Rs. 8 Lakhs in a year for Production Unit

 

 

 GM Powers   - Nil  - The previous sanction of the Higher Authority i.e., Railway Board is necessary for all items listed below.

1.       Creation of Permanent / Temporary / Work charged posts

2.       Acceptance of resignation of a Gazetted Officer.

3.       Deputation of Railway servant out of India.

4.       Permitting the Non Gazetted employees to travel by Air.

5.       Write off of Advances to Railway staff

6.       Amounts overdrawn by Officers, or otherwise due from them, which were discovered in Audit within a year.

7.       Sanction of Works in the Plan Heads of  New Lines, Gauge Conversion, Railway Electrification, Metropolitan Transport projects, Setting up of new Production Units, Rolling Stock & Surveys.

8.       Sale of Railway Line (any portion)

9.       Sale of authorized Rolling Stock

10.   Dismantling  or permanent closure of existing open line section

11.   Introduction of new designs for Rolling stock

12.   Changes, alterations, or modifications in the Rolling stock design.

13.   Purchase of a motor car, motorboat, truck, or any other vehicles (except two-wheeler for RPF)

14.   Any alteration in the existing Cash & Pay arrangement.

15.   Waiver of the full or partial cost of training of Railway employee who has received training at Railway's cost and who is required to serve the Railway for a minimum prescribed period.

16.   Any expenditure on an object which has not previously been recognized as a fit object for Railway expenditure, if any item is not covered anywhere, clarification from Railway Board may be sought.

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