Railway Accounts Department Examinations

Showing posts with label Register of recoveries foregone. Show all posts
Showing posts with label Register of recoveries foregone. Show all posts

Thursday, April 30, 2020

Objection - Objection - Objection

Objectionable Expenditure

®     Source: Accounts Code Para No. 844
®     Pre-check - There should ordinarily be no irregular payment in connection with expenditure subject to pre-check.
®     If the claim is either susceptible or irregular in Internal Check - Two possibilities

First possibility
Second possibility
Passed provisionally pending
Regularization duly kept under
Objectionable expenditure

 Second possibility, i.e., passed provisionally is resorted in view of the following six reasons.

Technically open to objection.  But that is not affect the title of payee to the amount claimed.
Want of proper allocation
Want of sanction
Want of funds availability
Postponement of such claim cause undue delay & hardship to the payee - at the discretion of PFA
Against the views of Accounts Officer - GM or any subordinate authority (as per 1103 G & 1136 E) taken upon himself the responsibility of ordering that the claim may be accepted

®     Imprest expenditure - Payments before scrutiny, if found to be irregular in Internal check while passing the next recoupment, should also be placed under objection.

Waiving of Objectionable expenditure

®     To whom, powers have - Accounts Officers
®     Object: To avoid unnecessary correspondence in trivial cases or avoid delay in settlement of claims & final adjustment of transactions in the accounts.

Expenditure side - Waival powers to Accounts officers

Other Accounts officers
Irregular expenditure
Rs. 100 - each case
Rs. 25 - each case
Irregular expenditure for want of sanction / vouchers
Rs. 500 - each case
Rs. 50 - each case
Recovery of Payments (if irrecoverable)
Rs. 200 each case
Rs. 20 each case

 Earnings side - Waival powers to Accounts officers

Other Accounts officers
Coaching earnings - Under charges
Rs. 20
Rs. 2
Goods earnings - Under charges
Rs. 50
Rs. 5
Irrecoverable earnings
Rs. 1000
Losses on account of base or counterfeit coins
Any amount
Any amount

®     The above powers to Accounts Officers available when noticed in Internal check only.
®     If objections raised by Audit - Such waival by Accounts Officer with the consent of Audit only.
®     Note: The above powers should be raised suitably or substantially in view of the inflation factors.  Otherwise, the object of such waival is not fulfilled.
Register of Recoveries foregone:

®     All recoveries foregone by the Accounts Officers along with foregone by Executives should be recorded in form No. A 847
®     It should be open to Inspection by Audit at any time.
Treatment of erroneous payments

®     Due to wrong interpretation of a financial rule - New interpretation should be given immediately.
®     Due to oversight :
1.       Less than 12 months - Should be recovered from the parties.
2.       More than 12  months - Orders of the competent authority to be obtained.
Establishment Matters
Other than Establishment Matters
Disallowance Lists
Objection Statemetns
Form A 850
Form A 851
Both should be transferred to Objection Book in Form A 854

Disallowance Lists  - A 850  - Establishment matters
®     All disallowances  & objectionable items noticed in Internal check - should be communicated in the form A 850 (Disallowance List) to the Executive concerned.
Objection Statements - A 851 - Other than Establishment matters

®     Communicated to the concerned officers through A 851 (Objection statements)
®     Consists of irregular /objectionable expenditure - due to absence /excess of sanctioned estimate/appropriation.
Objection Book - A 854

®     At the end of month - all items not cleared in Disallowance List (A 850) & Objection statement (A 851) should be transferred to Objection Book in form No. A 854
®     Every Accounts officer/ section should maintain it.
Classification of Objection Book  - 5 categories
Want of Sanctioned expenditure

Excess over Sanctioned Estimate

Want of Sanctioned Appropriation

Excess over Sanctioned Appropriation

A. Irregular personal claims
B. Absence of vouchers
C. Breach of financial rules
D. Provisional acceptance of allocation of estimate

®     Several pages - allotted for each category of objections
®     Allocation wise - Capital, DRF, DF, Revenue etc.
Subsidiary Objection Book - for petty items such as objections for want of detailed vouchers & payee's receipts.
Clearance: Two modes
First one

Second one

Recovery of expenditure held to be irregular

Withdrawal of objection as
a result of receipt of necessary
 sanction or further clarification.

Review of Objection Book
®     by 15th of every month
®     More than 3 months old - should be  brought to the notice of Accounts officer
®     Watched till they  are cleared.
Savings Register - A 855

®     As a result of Internal check - All items (avoidance of expenditure & increase in earnings) finally disallowed - should be transferred to Savings Register in form No. A 855
Register of Serious irregularities - Form A 861

®     Important irregularities noticed in Internal check
®     Irregularities noticed by Audit too - Should be entered
®     Losses, frauds &  embezzlements
®     Open to the Inspection by Audit.