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Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Monday, June 3, 2024
Wednesday, May 29, 2024
Strategic Lines
Railway Accounts further classified into 1. Commercial
Lines 2. Strategic Lines
·
At present, Strategic lines exist in 4 Zonal
Railways. They are NR, NFR, NWR & WR
Major Heads between Commercial Lines & Strategic Lines
·
Definition of Strategic: Relating to the gaining of overall or long-term
military advantage.
·
Strategic Lines: Generally constructed for
military-strategic purposes, opposed to the usual utility of Commercial lines
for civilian purposes.
·
To declare the Railway Line as a Strategic one,
the approval of the Defence Ministry is required.
·
Engineering Code Chapter 18 - Miscellaneous Works - Works required for
Defence Purposes - deals with the Strategic Lines.
·
Defence works: Divided
between Railway Estimates & Defence Estimates.
·
Railway Estimates bears:
·
The entire expenditure of Defence Works carried
out on the Strategic line will be borne by the Railways.
·
Defence Estimates bears:
·
. The cost of construction of troop sidings,
platforms etc., including the signaling arrangements required in the event of
the siding or platform taking off from the main line beyond the limits of
station yard.
·
The cost of land acquired for troop sidings,
platforms, etc., if the railway Administration does not choose to acquire it
for its own purpose;
·
The interest and maintenance charges on
Railway's share of the cost in respect of Defence works executed by Railways on
behalf of Defence services.
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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:
RSP - New Vertical for PH 30 - ROB / RUB
RSP headed by HAG Officer (of Engineering Dept)
Reporting directly to GM
Associated Finance: FA&CAO/Con
Nodal Directorate: Bridge Directorate (in Railway Board)
PCE: Overall coordination of RSP
Abbreviations:
RSP - Road Safety Works
RSP - Rolling Stock Programme
ROB - Road Over Bridge
RUB - Road Under Bridge
CAO - Chief Administrative Officer (HAG rank)
HAG - Higher Administrative Grade (PHOD rank)
PHOD - Principal Head Of Department (HAG rank)
PCE - Principal Chief Engineer (HAG rank/PHOD)
SAG - Senior Administrative Grade
GC - General Consultant
DPR - Detailed Project Report
PSSA - Project Supervision Services Agency
PMS - Project Management System
PMC - Project Management Consultancy
EPC - Engineering Procurement & Construction
BOQ - Bill Of Quantities
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:
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.
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.
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