Railway Accounts Department Examinations

Showing posts with label Traffic Account. Show all posts
Showing posts with label Traffic Account. Show all posts

Tuesday, December 26, 2023

EOL - Engine On Load - Commercial topic

 

 

EOL - Engine On Load 

 

 

  • Need of the Circular 16 ?  



1.    Launch of GCT - Gati-Shakti Cargo Terminals.

2.    Amendments to PFT & Private Siding policies.

3.    Addressing operational issues. 

4.    Optimum utilization of Rolling stock. 

5.    Prompt clearance of Freight trains from the Terminals



  • EOL stands for Engine On Load. 

 

  • What is EOL? A system of operations that would permit the placement and clearance of the rake at the Terminals by the same Locomotive within the time. 

 

  • In EOL,  



1.    The Train locomotive will remain available during the loading and/or unloading operations in the Terminal, 

2.     And, wait on Railway’s account (till the free time permitted for loading/unloading 

3.    So as to work the train (rake) immediately after loading/unloading operation is completed.  



  • Terminals under EOL means Terminals operated by GCT - Gati-Shakti Terminals, PFT - Private Freight Terminals & Private Sidings.  



  • All New Cargo terminals  - preferably operate under EOL.  Exemption only be given under operational/geographical constraints with the consent of Zonal Operating Dept and the personal approval of the DRM.  

  

  • Through distance basis:  Terminals notified for charging on Through distance basis can operate under the EOL system of operations. 

 

  • Who built facilities for loading/unloading  -  Terminal operators 

 

Conversion: 



A.             Non EOL into EOL 



·        Condition of “Through distance basis”. 

·        Signing an EOL agreement with the Division. 




B.    EOL into Non EOL or Partial EOL



·        Where problems are being faced in effective implementation of EOL system in Terminals due to operational/geographic constraints. 

·        In Division: Should send “Detailed operational justification” with the approval of DRM to the Zonal Hqrs. 

·        In Zonal Hqrs: Joint approval of PCOM & PCMM who will pass a reasoned speaking order. 

·        The Terminal operator will be required to clear all the pending dues and withdraw all pending arbitration/court cases against the Railways. 

 

  • What is Partial EOL ? 



1.    Certain Terminals serves old plants and new plants (one of them is under EOL) 

2.    Terminals serve some commodities under EOL (Example: Unloading of Coal) and some commodities under Non EOL (Example: Loading of Fly ash)   

 

  • Agreement Signing Authority: 



1.    Railways -   Sr.DCM

2.    Terminal - Legal Representative 

 

  • Cost of Commercial Staff borne by the Terminals

 

Terminal Type

Categories

Cost levied

EOL

All

Nil

 

Non EOL/Partial EOL

GCT

Nil

PFT/Private Siding

One staff

  

  • EHC - Engine Hire Charges: Levied at the notified AIEHC for one Locomotive only for Each Rake  (though multi-Loco or double headed Loco used as per the need of the load)

 

Status of Loading / Unloading

Status of Locomotive

EHC

Remarks

Within Free Time

Present / Absent

Nil

 

Beyond Free Time

Absent

Nil

Present

Yes

 

(From the end of Free Time to the completion of Loading / Unloading

Irrespective of the fact, whether the shunting operations have been performed or not




  • Siding Charges - Nil for the EOL Terminals as well as Bulb type Terminals. 

 

  • What is Bulb type Terminal? The Terminal where freight is charged on the basis of through distance up to a specified loading or unloading point and not for the entire length of the Terminal. 


Key points for MCQ:



1.    EOL stands for Engine On Load

2.    GCT stands for Gati-Shakti Cargo Terminal

3.    PFT stands for Private Freight Terminal

4.    EHC stands for Engine Hire Charges 

5.    AIEHC stands for All India Engine Hire Charges

6.    New/Revised Freight Marketing Circular 16 of 2023 (on EOL) 

7.    All New Cargo terminals  - preferably operate under EOL.

8.    Conversion of EOL into Non EOL or Partial EOL: Approval of DRM, then Joint Approval of PCOM & PCMM with reasoned Speaking order.

9.    Agreement Signing Authorities: Railways - Sr.DCM and Terminal - Legal Representative. 

10.                    EHC applicable only: Beyond Free time subject to presence of Locomotive during the Loading/Unloading operations at the Terminals.  

11.                    Cost of One Commercial staff borne by the Non EOL Terminals/Partial EOL Terminals of PFT/Private Sidings only. 

12.                    Cost of the Commercial staff - Nil for EOL Terminals of all categories and Non EOL/Partial EOL of GCT. 

13.                    Siding Charges - Nil for the EOL Terminals as well as Bulb type Terminals.  

 

  ***** 

Monday, September 11, 2023

Error Sheets - Accounts Office Debits & their clearance

 


Traffic Accounts - Accounts Office Debits & their clearance 

                28th Chapter of Accounts Code Vol. 2 



Source: Accounts Code Volume 2 


Error Sheets:  


  • Debits raised by the Accounts Office 

  • When a mistake involving apparent loss to Railways    

  • As a result of an Internal check of Traffic documents and returns rendered by Stations 

  • Through an Error Sheet (Form No. A.2802)  

  • Full particulars of the transaction along with reasons for the Debit

  • In 3 copies (1st copy - Accounts, 2nd and 3rd copy - the concerned Station) 

  • In 4 copies (if a separate Outstanding branch of the Commercial Dept is there)  

  • Computerized environment - sent through FOIS/TAMS Errorsheet module  

  • Manual ones - Signed by SSO(A) or as may be decided by the FA&CAO(T).   

  • In FOIS/TAMS - Validation is done by the system itself. Hence signature not required. 


Exceptions: 


  1. Undercharges up to the limit minimum limit - individual items of Coaching and Goods Revenue  (The rationale is the principle of Materiality Concept) 

  2. Time-barred claims  - 6 months 

  3. If any document is not susceptible of check for want of any information from the station staff or traffic dept.  

  4. An undercharge coming to the notice after the expiry of the time limit i.e., 6 months due to the negligence of the Accounts Office (in such case suitable action should be taken against the Accounts staff at fault)

 





Errorsheets - Personal check of Accounts Officer before issue  


  • Rs.50 to Rs.100  - 10% check

  • Rs.100 and above - 100% check  

  • Any doubt about the correctness of the charge, the Accounts Officer should consult the Traffic Dept officer. In case of dispute between the two, the matter referred to the Dy.CCM or CCM for final decision. 


Register of Error Sheets:  


  • Before issue, all Error Sheets entered in the Register 

  • Form No. A 2808 

  • If necessary, more than one register should be maintained with a suitable code letter prefixed before the number to distinguish it from the other.  

  • Computerized environment - automatic entries 


Admitted Debits: 


  • Takes into the Station Accounts (on the Debit side) by the Station Master

  • Fill in the name and designation of the responsible person in the Error sheet. 

  • Inform when should be paid or deducted from the salary of the person responsible. 


Disputed Debits 

 

  • The grounds of objection are fully and clearly stated on the Error sheet. 

  • Returned to the Accounts Office and the Outstanding branch of Commercial Dept (if existed)    










Clearance of Debits / Error Sheets:  


By deduction in the Salary bill of the concerned staff (if admitted)



By the Outstanding Branch of the Commercial Dept.


  • Acts as a liaison between the Station staff and the Accounts Office 

  • After scrutinizing the error sheets, if a Debit is to be withdrawn, the same is advised to the Accounts Office  



  • Sometimes, in extenuating circumstances, the whole or a part thereof is written off by a duly authorized Commercial Officer, the Accounts Officer being advised  


Through Overcharge Sheets: 


  • Where Error Sheets are adjusted through Overcharge Sheets, the Debits need not be withdrawn. 

  • The station should take the same Credit in the Station Balance Sheet on the authority of the Overcharge Sheet.  

  • Certified by the Station against whom the debit does not lie or by the competent Commercial Officer 


By Written off: 


  • Either part or full amount in Error Sheets is written off by the authorized Commercial Officers. 

  • The sanction to the write-off should be checked in the same way as other sanctions. 









CAN - Credit Advice Note:  


  • If the disputed debit is found incorrect, the same is withdrawn through CAN 

  • Form No. A-2811 

  • Basis for taking as Special Credit in the Station Balance sheet 

  • Issued only for such Error Sheets as have been taken into account by the station and are outstanding the same.  

  • Reference to CAN - should be made against the connected entry in the Register of Error Sheets 

  • Computerized environment  - CAN be generated online through the system (FOIS/TAMS) 


Keypoints for MCQ:


  1. Error Sheet - 3 copies (1st - Accounts Office, 2nd & 3rd - Station) 

  2. Error Sheet - 4 copies (If a separate Outstanding branch exists in the Commercial Dept) 

  3. FOIS stands for Freight Operations Information System

  4. TAMS stands for Traffic Accounts Management System 

  5. CAN stands for Credit Advice Note 

  6. Time-barred claims - 6 Months 

  7.  Personal check of Accounts Officer on Errorsheets 

  • Rs.50 to Rs.100 - 10% check 

  • Rs.100 and above - 100% check 

  1. The Outstanding branch in the Commercial Dept acts as a liaison between the Station staff and the Accounts Office 


*****