Work Order - Workshop Accounts
Source: Chapter 7 of Rolling Stock Code
Object: To capture the related expenditure of a particular job
No of Digits: 8
At any given point in time: The Work Order should depict the clear picture of expenditure booked and outturn achieved.
Clearly identify the activity and allocation to ensure correct work order booking
Syncing with the Accounts classification and elasticity
Accounts Office role
Copies of all Work Orders - Should be available to the Accounts Office for verification
Checks the serial numbering and sanction of work, funds available and other relevant rules and orders.
Before issuing Work Order - Checks
Works for Govt Depts - Ensure the acceptance of estimated cost or not
Works for other Depts - Ensure the Sanction of PHOD of the Executive Dept or not
Works for Railway employees - Ensure the estimated cost has been deposited or not
Works for Outsiders - Estimated cost has been deposited in advance or not
Advice of Completion:
No delay in booking of charges under Work Orders and issuing of Completion advice
It is one of the important duties of the Accounts Office - Procedure for Chasing the delays and irregularities
Monthly statement of completed Work Orders
On completion of Work Order, the same should be returned by the Shop to the issuing Office with the date of completion marked thereon.
Generated by the Accounts office as part of MIS.
Accounts Office shall nominate the Supervisor who would be responsible for ensuring that all expenditure relating to such completed work order has been correctly booked and accounted.
Work Order Register
All Work Orders - carefully registered and serially numbered.
Separate Registers - for different Depts and for different Divisions
Consists of A. Date of Commencement B. Date of Completion C. Description D. Quantity E. Head of Allocation F. Consignee details
Mainted on Computer
Accessible as a “Read only” file to all concerned.
Types of Work Orders:
Revenue Standing Work Orders
Other Standing Work Orders
On Cost Work Orders
Raw Material Stock Work Orders
Manufacturing / Division Work Orders
Part, Group, and Repair Work Orders
Revenue Standing Work Orders:
Deals with the Revenue Expenditure
.
Work Order Master: To be revised every 5 years - with the concurrence of associate finance
Same shall indicate the basis for allocating different type of work order numbers.
The correlation between the Work Order and Revenue Allocation should be based on the name of the work primarily instead of Work Order number.
Work Order - 8 Digits as follows:
Notes:
1st Digit - Division Code should be allotted as per local conditions in the Zonal Railway
2nd Digit - Department Code is as follows
0 for Construction
1 for Traffic & Commercial
2 for Electrical
3 for Mechanical
4 for Medical
5 for General, Personnel, Accounts & Hqrs
6 for Security
7 for S&T
8 for Stores
9 for Civil Engineering
3rd Digit - Last Digit of the Year
4th Digit - Workshop Code
5th & 6th Digits - Shop Code (in Workshop)
7th & 8th Digits - Serial Number -shall begin as ‘001’ on 1st of April every year.
On Cost Work Orders:
Indirect expenditure, which cannot be directly booked to any particular work orders
On Labour and On Materials.
The distribution - On the basis of percentage estimated after the preparation of Annual On Cost Budget.
The actual expenditure should be compared with the percentage estimated in the budget.
Work Order - 8 Digits as follows:
Work Order Number - first two digits - Difference - Revenue Standing Work Order (Division & Dept) and On Cost Work Order (50)
Raw Material Stock Work Orders:
On drawal of Raw materials from Stores Depots & Purchased from Open Market - Booked to Raw materials Stock Work Orders instead of booking to Repair or Manufacturing Work Orders.
The Same Work Order - cleared by debiting the consumption to the relevant Revenue/Capital/Manufacturing work order with corresponding credit to the Raw Material Work order.
A separate work order should be opened for booking raw material drawn by work shop every day.
Entries are as follows:
Drawal from Stores Depot
Debit - Raw Material Stock Work orders - WMS Plan Head 7200
Credit - Stores Suspense Plan Head 7100
On Consumption of the same Raw Material at Workshop
Debit - Relevant Revenue/Capital/Manufacturing Work Orders
Credit - Raw Material Stock Work Orders - WMS Plan Head 7200
Net of above two transactions:
Debit - Relevant Revenue/Capital/Manufacturing Work Orders -WMS A/c - Plan Head 7200
Credit - Stores Suspense Plan Head 7100
The balance under this work order (Raw Material Stock) represents the shop floor stock lying in the sub stores and will be part of WMS balance- Plan Head 7200.
Work Order - 8 Digits as follows:
Manufacturing work orders or Division work orders
Work Order - 8 Digits as follows:
Notes:
2nd Digit - Department Code is as follows
0 for Construction
1 for Traffic & Commercial
2 for Electrical
3 for Mechanical
4 for Medical
5 for General, Personnel, Accounts & Hqrs
6 for Security
7 for S&T
8 for Stores
9 for Civil Engineering
Part, Group and Repair Work Orders:
Grouping - Manufacture of similar items required by various consignees of Home Railway, Other Railways & Stores Dept - shall be grouped together and shall be undertaken.
Bills raised on the consignees as per the estimated rate arrived at for each Financial year.
Work Order - 8 Digits as follows:
Notes:
1st Digit - 1 for First half of the year (April to September). 2 for Second half of the year (October to March)
3rd Digit - 0 for Fresh Order. 1 for Repeat Order
