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


Abbreviations: 


  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 

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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: 


Items

Exceeding Threshold Limit  (Either of two)

Chargeable to Capital Expenditure under Plan Head ______

Value

Useful life

Office equipment and Furniture & Fixtures

1 Lakh

3 Years

PH 41 - M&P (Machinery & Plant) 

or

PH 64 - OSW (Other Specified Works)

Or

Relevant PH

Computers - Hardware & Software and Telecommunication devices

1 Lakh

3 Years

PH 17 - Computerisation

Or

Relevant Plan Head

Vehicles

(Office or otherwise)

Irrespective of value

Irrespective of useful life

PH 41 - M&P


Notes: 


  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

SG/JAG

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

ADRM

SAG

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

DRM

PHOD/CHOD

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

PHOD/CHOD

PHOD/CHOD

Above Rs. 500 Crore

GM

 

Notes:

  • 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. 

–End–


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 No

PH Description

Powers up to Rs.

30

Road Safety Works - ROB/RUB

1 Crore

16

Traffic Facilities

2.5 Crores

29

Road Safety Works - Level Crossings

2.5 Crores

33

S&T Works

2.5 Crores

36

Electrical Works

2.5 Crores

42

Workshops Incl: PUs

2.5 Crores

51

Staff Welfare 

2.5 Crores

53

Customer Amenities

2.5 Crores

64

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





Items

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

Vehicles

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.  



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