Railway Accounts Department Examinations

Showing posts with label Miscellaneous. Show all posts
Showing posts with label Miscellaneous. Show all posts

Monday, November 6, 2023


·         A Navaratna CPSE under the Ministry of Railways (granted the status in the last year 2014-15). It is the first Navaratna CPSE (Central Public Sector Enterprise )of Indian Railways.

·         Incorporated in the year 1988 and commenced operations in the year 1989.

·         Headquarters is in New Delhi.

·         Present Chairman & Managing Director: Shri Sanjay Swarup, IRTS 1990 batch officer 

·         Started with the existing 7 ICDs (Inland Container Depot) taking over from Indian Railways in the year 1989.  Now it has a network of 61 ICDs (Inland Container Depot)/CFSs (Container Freight Station)

·         Indian Railways first ICD is at Bangalore in the year 1981.

·         Operates three core businesses 1) Cargo carrier 2) Terminal Operator 3) Warehouse Operator

·         Plans for setting up of 15 MMLPs – Multi Modal Logistic Parks during 12th Five year plan for providing seamless connectivity and one stop solution for customers.

·         Cargo handled during the year 2021-22 is 40.73 Lakhs TEUs- TEU means Twenty foot Equivalent Unit.

·         Profit after tax is Rs.1062 Crores during the year 2021-22.  It is listed in the NSE & BSE. 55% shares owned by promoter group i.e., Indian Railways.  Rest of the 45 % shares owned by the Public

·         Pioneer/Developer of containerization in the world- Malcolm McLean He was an American transport entrepreneur who developed the modern shipping container which revolutionized transport and international trade in the second half of the twentieth century. 

·         Containerization led to a significant reduction in the cost of freight transportation by eliminating the process of transportation by lorry to the port, unloaded into a warehouse and then reloaded into the ship 'piece by piece' and also improved reliability, reduced cargo theft, and cut inventory costs by shortening transit time. 

·         CONCOR  - Monopoly in the Container business in India, though 15 private players entered in this segment  to


Tuesday, September 5, 2023

Hierarchy of Railway Officers

Hierarchy of Railway Officers




Rank of Secretary



JTS Junior Time Scale



AFA Assistant Financial Advisor


STS Senior Time Scale

DD - Deputy Director

Under Secretary

Sr.AFA Senior Assistant Financial Advisor


JAG Junior Administrative Grade

JD - Joint Director

Deputy Secretary

Dy.FA&CAO Deputy Financial Advisor & Chief Accounts Officer


SG Selection Grade


Deputy Secretary

Dy.FA&CAO Deputy Financial Advisor & Chief Accounts Officer


SAG Senior Administrative Grade

ED - Executive Director

Joint Secretary

FA&CAO Financial Advisor & Chief Accounts Officer


HAG Higher Administrative Grade

PED Principal Executive Director

Joint Secretary

PFA Principal Financial Advisor


HAG +  - Higher Administrative Grade Plus

AM Additional Member

Additional Secretary

GM  - General Manager


Secretary to Government of India

MF Member, Finance




Principal Secretary to the Government of India

Chairman & CEO, Railway Board

Principal Secretary


Tuesday, November 8, 2022

GFR - General Financial Rules, 2017

GFR - General Financial Rules, 2017  

Nageswara Rao 9492432160

Click for GFR 2017 with amendments up to 31.07.2022


 Railway Board vide its letter No.2017/ F(X)II/PW/R dated 09.02.2018 advised all  concerned to refer the rules under the GFR- General Financial Rules, 2017 and  used them as broad principles while making financial decisions.  

Indian Railways being part of Govt of India, it is incumbent on Indian  Railways to refer GFR in discharging financial powers.  

Although, historically processes have evolved on Indian Railways considering  operational requirement of field, however, with merger of Railway Budget with  General Budget, any substantive deviation from GFR has become part of  reporting through the monthly PCDO by respective PFAs to Member  Finance /Indian Railways in order to reporting to Ministry of Finance. 

 Issued by the Ministry of Finance, Dept of Expenditure.  

 Consists of 208 pages and 12 Chapters.  

 First GFR in 1947. Then Revised in 1963 and 2005.  

What is the Need of Revised GFR in 2017 ?  

1. Removal of distinction in non-plan and plan expenditure.  

2. Merger of Railway Budget with General Budget in 2017-18.  

3. Focusing on outcomes through an improved Outcome Budget document.  

4. Reliance on DBT - Direct Benefit Transfer scheme to ensure efficient delivery of  entitlements.  

5. Introduction of new e-sites like Central Public Procurement Portal, GeM Government e-Marketing portal, Non-Tax Revenue portal.  

6. Increased focus on the Public Finance Management System(PFMS).

Key Takeaways - For MCQ  


1. First GFR – 1947  


2. Latest GFR – 2017  


3. GFR stands for General Financial Rules  

4. PFMS stands for Public Finance Management System. 


5. Any substantive deviation - 

  • At Zonal Level - Brought to the notice of Member  Finance by PFA. 

  • At Board level – Brought to the notice of the Ministry of Finance  by Member Finance.  

6. DBT stands for Direct Benefit Transfer 

7. Removal of distinction in non-plan and plan expenditure

8. Total Number of Chapters in GFR  = 12  (total pages 208) 


   – end – 

Saturday, November 13, 2021

Eat Right Station


Eat Right Station

  •  It is a certification which is awarded to Railway Stations by FSSAI


  • FSSAI stands for Food Safety & Standards Authority of India

  •  In recognition of providing safe and wholesome food to passengers as per the Food Safety and Standards Act, 2006 


  •  FSSAI is an autonomous statutory body established under the Food Safety and Standards Act, 2006.

  •   So far Five Railway Stations has been awarded 

  1. Anand Vihar Terminal (Delhi)

  2. CSTM - Chhatrapati Shivaji Terminus Mumbai

  3. Mumbai Central

  4. Vadodara

  5. Chandigarh 



Wednesday, October 2, 2019

Very good initiative - Reforming Railway establishment codes and manuals

Indian Railways want to simplify the establishment code and manuals for improving transparency and efficiency.

Northern Railway has developed webpage asking for suggestions for modifications of Indian Railway Establishment Codes & Manuals from all stakeholders including officers, staff, recognized unions/associations and individuals.

All are requested to provide their valuable suggestions on following link by 15th October 2019.

                                                          Click here

Tuesday, October 1, 2019

Indian Railways Organisational structure

IR Organisational Structure
Damodara Prasad K
Sr.AFA (Retd.)

IR Organisational Structure

IR Organisational Structure

MR and RB

Minister for Railways: Shri Piyush Goyal
Minister of State for Railways: Angadi, Shri Suresh Channabasappa
         Chairman Railway Board Mr V. K. Yadav
         Financial Commissioner -Vijay Kumar
         Member (Traction) Mr Rajesh Tiwari
         Member Staff Mr Manoj Pande (L/A)
         Member Engineering Mr Vishwesh Chaube
         Member (Rolling Stock) Mr Rajesh Agrawal
         Member Traffic Mr P.S. Mishra
         Member (S&T) Mr Rajesh Tiwari (L/A)
         Member (Materials Management) Mr P.S. Mishra (L/A)

Divisional Departments


         Rly Bd – FC
AM(Finance) , AM (Budget) AM (Internal Audit)
AM (Revenue)
Adv (F),(B),(AR)
         Pr.Ex Dir – Accounts ,  
         Ex Dir -- F(Budget) , F (RM),  F(Exp I&II)
F(Comml), F(PPP), F( Stores) , F(E) ,F(PC I&II),
Accounts (Transformation Cell)
         Director, Jt. Director, Dy. Director
         Section Officers
         Zonal – HAG - PFA  (PHOD)
SAG – FA&CAO - G, T, S&W, C, CI, CII
         Division- SrDFMs
SS/JS    - Sr.AFAs , WAOs , AFAs


        Gen Accounts - Admn , Establishment (G &NG)
PF & Pension, Settlement , Budget , Books , Exp. Bills  ,
Exp. Finance , Estt. Finance Efficiency , Inspection , Internal Audit , Audit / Draft  Paras
        Traffic – Fin ,Tfc Book , Budget ,O/S, Coaching
(LPC,FPC, EFTs, BPTs, BSheet, Millitary Bills ,Parcel , HCD ) Goods ( Rates , W&D , E/s , MPAs, O/s)
        Stores & W/Shop – Fin , Budget  , Bills , M&P , RSP ,
WMS , Incentive ,Costing
(list is only illustrative & not exhaustive)   


        Establishment – posts/creation & extn , allowances , reimbursements , cadre & scale check, pay fixation , writeoffs
        Works – WP, M&P, RSP , estimates , indents , tenders , agreements , waivals , arbitrations ,
        Stores  - Vetting of indents , ANEs , TC minutes , POs
        Workshops – Costing , Incentive schemes
        Earnings – tariff rebate / incentive/rate schemes , writeoffs, augmentation of  facilities  ,claims
        Misc – delegation of powers , financial reviews , allocation & incidence of exp , competency of sanction 


        Internal Check of all transactions.
        Settlement of  all claims.
        Maintenance of accounts as per rules
        Ensure that there are no accounting  irregularities.
        Post audit of  paid vouchers / transactions.
        Inspection of executive offices & Stations, Stock verification
        Compilation and presentation of accounts to audit for certification. 


Rail PSUs

         Rail India Technical and Economic Services Limited -RITES
         Ircon International Limited -IRCON , formally known as Indian Railway Construction Company Limited
         Centre for Railway Information Systems -CRIS
         Indian Railway Finance Corporation Limited-IRFC
         Container Corporation of India Limited-CONCOR
         Konkan Railway Corporation Limited-KRCL
         Rail Tel Corporation of India Limited-RailTel
         Indian Railway Catering and Tourism Corporation Limited-IRCTC 
         Pipavav Railway Corporation Limited -PRCL
         Rail Vikas Nigam Limited –RVNL
         Rail Land Development Authority-RLDA
         Dedicated Freight Corridor Corporation of India Limited-DFCCIL
         Mumbai Railway Vikas Corporation Ltd. –MRVC
         Burn Standard Company Ltd -BSCL
         Braithwaite & Co. Ltd –BCL

PUs and others

         Diesel Locomotive Works in Varanasi, Uttar Pradesh manufactures diesel & electric locomotives.
Venture of Indian Railways & General Electric. They manufacture high capacity diesel locomotives, used especially for freight transportation.
         Diesel-Loco Modernisation Works in Patiala, Punjab upgrades & overhaul the locomotive Rolling Stock:
         Integral Coach Factory in Chennai, Tamilnadu
         Rail Wheel Factory in Bangalore, Karnataka
         Rail Wheel Plant, Bela in Chhapra, Bihar

IR Training Institutes

Centralised Training Institutes

          Indian Railway Institute of Civil Engineering, Pune, for officers of civil engineering department.
          Indian Railway Institute of Electrical Engineering, Nasik, for officers of electrical engineering department.
          Indian Railways Institute of Mechanical and Electrical Engineering, Jamalpur, for officers of mechanical and engineering department.
          National Academy of Indian Railways, Vadodara
          National Rail and Transportation Institute/University,  Vadodara
          Railway Staff College, Vadodara, for all officers and centralised training for officers of accounts, personnel, stores & medical departments.
          Centralized Training Academy for Railways Accounts, Secunderabad, for financial & managerial training for officers & staff of accounts department. (IRIFM-Indian Railway Institute of Financial Management/Secunderabad is coming up for Rly Finance and Accounts officers’ training)
IR Zones and Hqrs./Divisions
1Central RailwayMumbai
1) Mumbai 2) Nagpur
3) Bhusawal 4) Pune
5) Sholapur
2Eastern RailwayKolkata
1)  Howrah-I
2)  Howrah-II
3)  Sealdah
4)  Malda
5)  Asansol
6)  Chitaranjan
7)  Kolkata Metro
3East Central RailwayHajipur
1)  Danapur
2)  Mugalsarai
3)  Dhanbad
4)  Sonpur
5)  Samastipur
4East Coast RailwayBhubaneshwar
1) Khurda Road 2) Waltair
3) Sambhalpur
5Northern RailwayBaroda House, New Delhi
1) Delhi-I
2) Delhi-II
3) Ambala
4) Moradabad
5) Lucknow
6) Firozpur
6North Central RailwayAllahabad
1) Allahabad
2) Jhansi
3) Agra
7North Eastern RailwayGorakhpur
1) Izzatnagar
2) Lucknow
3) Varanasi
4) DLW
8North Frontier RailwayMaligaon, Guwahati
1) Katihar
2) Alipurduar
3) Rangiya
4) Lumding
5) Tinsukhia
9North Western RailwayJaipur
1) Jaipur
2) Jodhpur
3) Bikaner
4) Ajmer
10Southern RailwayChennai
1) Chennai
2) Madurai
3) Palghat
4) Trichy
5) Trivendrum
11South Central RailwaySecunderabad
2) Hyderabad
3) Guntakal
4) Vijaywada
5) Nanded
6) Guntur

IR Zones and Hqrs./Divisions

12South Eastern RailwayGarden Reach, Kolkata
1) Kharagpur
2) Adra
3) Chakradharpur
4) Ranchi
5) Shalimar
13South East
Central RailwayBilaspur
1) Bilaspur
2) Nagpur
3) Raipur
15Western RailwayChurchgate
1) BCT
2) Vadodara
3) Ahemdabad
4) Ratlam
5) Rajkot
6) Bhavnagar
16West Central RailwayJabalpur
1) Jabalpur
2) Bhopal
3) Kota
17 Metro Railway, Kolkata
18 South Coast Railway, VSKP
14South Western RailwayHubli
1)  Bangalore
2)  Mysore
3)  Hubli



         IR has fourth largest railway network in the world by size, with a route length of 67,368-kilometre  and total track length of 121,407kilometre as of March 2017.
         Routes are electrified with 25 kV AC electric traction while 33% of them are double or multi-tracked.
         Indian Railway (IR) runs more than 20,000 passenger trains daily.
         Most premium passenger trains like Rajdhani, Shatabdi Exp run at peak speed of 145 km/h with Gatiman Express between New Delhi and Agra touching peak speed of 160 km/h.
         Indian railways has also started a Semi superfast train by the name of Vande Bharat Express (Code name "Train-18“) runs maximum track speed of 180 km/h.
         In the freight segment, IR runs more than 9,200 trains daily. The average speed of freight trains is around 24 kilometres per hour.
         As of March 2017, Indian Railway's rolling stock consisted of 277,987 freight wagons, 70,937 passenger coaches and 11,452 locomotives.
         IR is the world's eighth-largest employer, it had 13.08 lakh employees as of March 2017.
        1,676 mm (5 ft 6 in) broad gauge, is the predominant gauge used by IR and spans 61,680 km of route (92% of total route network).
and 610 mm (2 ft) narrow gauge tracks are present on fewer routes. The metre gauge tracks were 3,479 kilometres (5% of total route network) and narrow gauges tracks were 2,208 km (3% of total route network) as of 31 March 2017.
        There are  7,349 stations across India.