Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Monday, July 7, 2025
Tuesday, April 1, 2025
Pink Book, LAW Book & LSWP - Differences
Differences among 
| 
   Item  | 
  
   Pink Book  | 
  
   LAW Book   | 
  
   LSWP / Mini LAW  | 
 
| 
   Works  | 
  
   Itemized works /
  Umbrella Works  | 
  
   Sub Umbrella & Works beyond GM Powers  | 
  
   Lumpsum Works
  Program  | 
 
| 
   Cost  | 
  
   More than Rs. 50 Crores  | 
  
   Less than Rs. 50 Crores  | 
  
   Less than Rs. 50
  Crores as per the revised delegation  | 
 
| 
   Sanction by  | 
  
   CCEA, MOR, RB  | 
  
   RB and GM  | 
  
   GM & DRM  | 
 
Pink book:
- Containing Itemised works & Umbrella costing more than Rs 50 Crores - FWP, M&P, and RSP.
 
- Unique number is given every year till the
     work is completed.
 
- Itemised works - Abstract Cost, Funds allotted,
     expenditure incurred so far, Funds allotted during the year and Balance
     Outlay available in the Pink Book. 
 
- Once the annual Budget is passed, the 'Pink Book'
     becomes the authority to start preliminary works related to the project.
 
- Commencing Works - After the sanction of Detailed
     Estimates only. 
 
- Physical and Financial progress of works - Monitored
     through  IRPSM - Indian Railways Projects Sanction & Management.
 
LAW book: 
The List of Approved
works shall include the following works
- All Sub Umbrella works whether
     sanctioned by GM or RB
 - All Lumpsum Works sanctioned by
     RB which beyond GM’s Powers but costing less than Rs.50 Crores
 - All M&P items costing
     between Rs.10 Crore and Rs.50 Crore
 - All details about cost of the
     work, expenditure so far incurred, outlay of the year, and balance will be
     available in the LAW book.
 
LSWP or Mini LAW
- LSWP stands for Lumpsum Works
     Program. Also called as Mini LAW (List of Approved Works)
 
- At Divisional Level.
 
- Within the prescribed ceiling
     limits in that particular year. 
 
- Subject to the funds
     availability in that particular year. 
 
 
- Should be completed in the
     period as per the norms. 
 
 
- This list of works prepared at
     divisional level is called lump sum works program (LSWP) or DRM's Mini LAW
     (list of approved works) book.
 
- Administrative approval shall be obtained by the
     Sr.DEN/Co-ordination. Sr.DEN/Coordination shall be responsible for the
     publication of the DRM’s LSWP or MINI LAW BOOK.
 
- Should not be more than the PC
     (Permissible Cost) available to the DRM under a particular Plan Head
 - Any item of work that features
     in the MINI LAW BOOK for 2 years or more without sanction of the detailed
     estimate must be dropped from the same..
 
Key points for MCQ
1.   
LAW stands for List of
Approved Works 
2.   
LSWP stands for Lumpsum
Works Program 
3.   
LSWP also called as Mini
LAW
4.   
RB stands for Railway
Board
5.   
MOR stands for Minister
Of Railways 
6.   
CCEA stands for Cabinet
Committee on Economic Affairs
7.   
Pink
Book  - More than Rs. 50 Crores 
8.   
LAW
& LSWP  - Less than Rs. 50 Crores
9.   
Sanction by: 
·       
Pink Book works 
-  By CCEA, MOR, RB
·       
LAW - Railway Board
& GM 
·       
LSWP - GM, DRM
10.         
Monitoring the works -
through IRPSM 
11.         
IRPSM stands for Indian
Railways Projects Sanctioning & Management
12.         
LSWP - Should be completed
in the period as per the Norms. 
13.         
Coordinator for LSWP -
Sr.DEN/Co-ordination. 
14.         
LSWP - Should not be
more than PC under the relevant Plan Head at Divisional Level.
15.         
PC =  C x N - TF 
16.         
PC stands for
Permissible Cost  
17.         
C stands for Ceiling, N stands
for Norms & TF stands for Through Forward 
–end–