Major Heads & Allocation Structure in Indian Railways

Major Heads & Allocation Structure in Indian Railways

Relevant Links

1) Finance Code Volume 2

2) List of Major Heads in Government Accounts

 

·         Nearly 500 Major Heads are existed in Government Accounts

 

Important Major Heads pertaining to Indian Railways

Major Head	Description
0021	Income Tax
0049	Interest Receipts (on HBA, Scooter Advance etc)
1001	Indian Railways-Miscellaneous Receipts
1002	Indian Railways-Commercial Lines- Revenue Receipts
1003	Indian Railways-Strategic Lines-Revenue Receipts
3001	Indian Railways-Policy Formulation,  Direction, Research and other Miscellaneous Organisation
3002	Indian Railways-Commercial Lines-Working Expenses
3003	Indian Railways-Strategic Lines-Working Expenses
3004	Indian Railways-Open Line Works (Revenue)
3005	Payments to General Revenues (Dividends etc)
3006	Appropriation from Railway Surplus
3007	Repayment of Loans taken from General Revenues
5002	Capital Outlay on Indian Railways-Commercial Lines
5003	Capital Outlay on Indian Railways-Strategic Lines
7002	Loans to Railways (to funds like DF, Capital Fund etc)
7610	Loans to Govt Servants (HBA, Motor Cycle, Computer etc)
8009	SRPF - State (Railway) Provident Fund
8011	Insurance and Pension Funds (CGEIS -Central Govt Employees Insurance Scheme)
8115	Depreciation/Renewal Reserve Funds (DRF)
8121	General and other Reserve Funds (SBF)
8337	Deposits of Railways
8445	Railway Deposits (EMD, SD, Unpaid wages etc)
8660	Suspense Accounts -Railways (PAO- Pay & Accounts Office suspense,  RBS- Reserve Bank Suspense, PSB - Public Sector Bank Suspense etc)
8670	Cheques & Bills
8671	Departmental balances
8672	Permanent Cash Imprest (Imprest held with Executive Officers)
8675	Deposits with Reserve Bank
8677	RIB - Remittances Into Bank
8787	Adjusting Account with Railways
8790	Accounts with States etc. (Railways)
8797	Exchange Accounts (Transfer Transactions)

 

Structure of Booking of expenditure / earnings

in Indian Railways

Hierarchy		Example: HRA of PFA		Description
Major Head		3002		Indian Railways Commercial Lines - Working Expenses
SMH - Sub Major Head		01		General Superintendence & Services
MH -Minor Head		200		Financial Management
Sub Head ( Subordinate Head)		210		Accounts
Detailed Head		211		Officers
Object Head ( PU -Primary Unit)		04		HRA - House Rent  Allowance

 

Final Allocation / classification of HRA of PFA - 03-0211-04

Note:  Still, allocation structure aligns with erstwhile Demand No. 03 - for Sub Major Head 01 -" General Superintendence & Services"

 

Video Lesson on Government Accounts classification

Allocations/Classification of accounts - various practicals given in previous question papers of Appendix III (IREM) exam.

Practicals - Allocations/Classification examples - Previous year question papers

Click below

Allocations - Practicals


Note:

1.These allocations along with answers are contributed by Smt. Chaitali Dasgupta, SSO(A)/Gauhati.  I conveyed thanks to her behalf of all the candidates

2. The veracity/correctness of the allocations may please be checked with the help of given Finance Code Volume II through the link given below.  If at all any corrections, the same may please be brought to the notice of me.  So that the same will be corrected and published.

Finance Code Volume 2

Allocations - Titbits

Note:

1)   Due to merger of Rly.Budget with General Budget, all Demands 3 to 13 are now subsumed into Single Demand No.80 - Ministry of Railways.  The erstwhile Demands 3 to 13 are now named as Sub Major Heads (SMH) 01 to 11 under Major Head 3002 - Indian Railways Working Expenses (Commercial Lines) respectively. 

2)   Description of Demand/Minor Head/Sub Head/Detailed Head is given for the purpose of understanding.  Need not be furnished in answer sheets.

3)   Sub Head is not asked, yet furnished herein for perusal.

4)   For attempting these type of Allocation questions, hard copy of Finance Code Volume 2 (F2) is must for preparation.  Click for F2

Allocations / Classifications  - TITBITS

• In view of Swach Bharat campaign, the following activities are more important -
•  08 Demand - Operating Expenses - Rolling Stock & Equipement (08-593) -Expenditure on OBHS- On Board Housekeeping services, CTS -Clean Train Station Scheme, Mechanical coach Cleaning, pest & rodent control treatment or any other activity of coach sanitation.

(Authority: Board's letter no.2014/AC-II/2/2 dated 16.10.2014)�acs no.118 . To view letter - click here

http://www.indianrailways.gov.in/railwayboard/uploads/directorate/accounts/downloads/circular/Compendium_2014/34%20(a).pdf

• 09 Demand - Operating expenses - Traffic - 09-0299 - Cleanliness and Sanitation at Stations.(Authority : Board's Letter No. No.2014/ACII/2/2 dated 03.12.14)-acs no.119)
• http://www.indianrailways.gov.in/railwayboard/uploads/directorate/accounts/downloads/circular/Compendium_2014/39-2014.pdf

Ø Single Demand i.e., Demand No. 12 for two abstracts -  One is Abstract –K for Misc.Working Expenses and another is Abstract –N for Suspense.

Ø Demand No. 03 – General Superintendence and Services  - It covers all Officers and Administrative staff of all departments in GM’s Offices as well as DRM’s offices. 

 Exceptions: 1) CCO- Chief Claims Officer and his establishment - allocated to Demand No.12- Misc Working Expenses.    2) CSC – Chief Security Commissioner or DSC – Divisional Security Commissioner and their establishments – allocated to Demand No.12 – Misc Working Expenses..   3) CMD – Chief Medical Director or Sr.DMO – Sr.Divisional Medical Officer and their establishments – allocated to Demand No.11 – Staff Welfare and Amenities.

Ø The Repairs and Maintenance of Plant & Equipment of all Departments – charged to Demand No.7 – Repairs & Maintenance of Plant and Equipments

Ø Payment of compensation claims – Demand No. 12 – Misc Working Expenses

Ø Court fees and other legal expenses – Demand No. 03 – General Superintendence & Services.  ( 03-164)

Ø Expenditure on Sports & Cultural activities and connected establishment – Demand No. 03 - General Superintendence & Services. ( 03-330)

Ø Conservancy of Rivers  -  Demand No. 04 – Repairs & Maintenance of P.Way & works.

Ø Planting  & upkeep of trees along Railway lines, Station gardens, Staff colonies   - Demand No. 04 – Repairs and Maintenance of P.Way & Works.

Ø Consumable items such as lubricants, carbon brushes, lamps, bolts etc used for coaches/wagons ( by Divisions in Open Line)-  Demand No. 08- Operating Expenses - Rolling Stock.  If the same were used in Workshops, allocated to Demand No. 06- Repairs & Maintenance of Carriages & Wagons.

Ø Repairs to watches, clocks, time recorders, stop watches ( in stations, offices etc)  - Demand No. 07 – Repairs & Maintenance of Plant and Equipments.  Why because all these items are treated as tools & plants as per Railway’s Lingo/jargon.

Ø Payment of Lease charges (of IRFC, etc) – Demand No. 09 – Operating Expenses (Traffic).  Only Interest portion charged to Demand No. 09. The Principal portion of Lease charges should be charged to Plan Head 2200 – Leased Assets under Demand No.16

Ø Demand No. 16 -Plan Head 1300- Restoration of Dismantled lines – abolished by Railway Board recently.   

CLASSIFICATION OF REVENUE EXPENDITURE

Category	Group	Erstwhile Demand No.	Abstract	Name of demand
I.	Policy Formulation and Services Common to all Railways	1.		Railway Board
		2.		Miscellaneous Expenditure (General)
II.	General Superintendence and Services on Railways	3.	A	General Superintendence and Services on Railways.
III.	Repairs and Maintenance	4.	B	Repairs and Maintenance of Permanent Way and Works.
		5.	C	Repairs and Maintenance of Motive Power.
		6	D	Repairs and Maintenance of Carriages and Wagons.
		7	E	Repairs and Maintenance of plant and Equipment
IV.	Operation	8.	F	Operating Expenses-Rolling Stock and Equipment.
		9.	G	Operating Expenses-Traffic.
		10.	H	Operating Expenses-Fuel.
V.	Staff Welfare, Retirement Benefits and Miscellaneous	11.	J	Staff Welfare and Amenities.
		12.	K & N	Miscellaneous Working Expenses and Suspense
		13.	L	Provident Fund, Pension and other Retirement Benefits.
VI.	Railway Funds and payment to General Revenues.	14.	M	Appropriation to Funds.
		15.		Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of over Capitalisation.

Note: Abstracts A to L are arranged serially to Erstwhile Demands No. 03 to 13 ( Except Abstract I )

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