Railway Accounts Department Examinations

Showing posts with label general expenditure. Show all posts
Showing posts with label general expenditure. Show all posts

Wednesday, May 29, 2024

Strategic Lines



 


Railway Accounts further classified into 1. Commercial Lines  2. Strategic Lines  

 

·         At present, Strategic lines exist in 4 Zonal Railways.   They are NR, NFR, NWR & WR

Major Heads between Commercial Lines & Strategic Lines



·        Definition of Strategic: Relating to the gaining of overall or long-term military advantage.

·        Strategic Lines:  Generally constructed for military-strategic purposes, opposed to the usual utility of Commercial lines for civilian purposes. 

·        To declare the Railway Line as a Strategic one, the approval of the Defence Ministry is required. 

·        Engineering Code Chapter 18 - Miscellaneous Works - Works required for Defence Purposes - deals with the Strategic Lines. 

·        Defence works: Divided between Railway Estimates & Defence Estimates.

·        Railway Estimates bears:

·        The entire expenditure of Defence Works carried out on the Strategic line will be borne by the Railways.

 

·        Defence Estimates bears: 

 

·        . The cost of construction of troop sidings, platforms etc., including the signaling arrangements required in the event of the siding or platform taking off from the main line beyond the limits of station yard.

 

·         The cost of land acquired for troop sidings, platforms, etc., if the railway Administration does not choose to acquire it for its own purpose;

 

·         The interest and maintenance charges on Railway's share of the cost in respect of Defence works executed by Railways on behalf of Defence services. 

                                                                                                *****

Friday, May 10, 2024

RSP - Road Safety Projects - PH 30 - ROB / RUB - New Vertical

 

RSP - Road Safety Projects - PH 30 - ROB / RUB - New Vertical


  • Authority: Railway Board Letter No. 2024/CE-IV/ROB-RUB/SCR, WR, ECR & NR dated 07.05.2024


  • Object of New Vertical: Execution of ROBs/ RUBs has not kept pace with the pace of new sanctions being given.  

 

  • New Vertical   - CAO/Con/RSP  - Exclusively for Road Safety Projects - for Road Crossing Works i.e., PH 29 - Level Crossings and PH 30 - ROB / RUB

 

  • RSP stands for Road Safety Projects (RSP also Rolling Stock Programme) 

 

Salient features of RSP:

 

  • RSP vertical - headed by CAO/Con/RSP  who is in HAG - Higher Administrative Grade

 

  • Assisted by SAG/Engineering Dept, other officers and staff

 

  • Reporting directly to GM  

 

  • Associated Finance: FA&CAO/Con 

  

  • GC - General Consultant:  engaged by CAO/Con/RSP for holistic planning of RSP works incl: Feasibility studies (new name for Surveys), DPR preparation, Sanction of Work, detailed structural design, detailed estimate & engagement of PSSA/PMS/PMC

 

  • EPC / Hybrid mode EPC / BOQ based Contracts - for execution of RSP

 

  • Nodal Directorate for RSP :  Bridge Directorate in Railway Board  

 

  • CAO/Con/RSP: Execution in-charge of RSP 


  •  CAO/Con/RSP & his Officers will exercise the powers of Construction organisation as per MSOP  (in respect of all Technical, Financial, Contractual & Personnel matters)

 

  • PCE: Monitoring and overall coordination for RSP 

Key points of RSP: 


  1. RSP - New Vertical for PH 30 - ROB / RUB 

  2. RSP headed by HAG Officer (of Engineering Dept)  

  3. Reporting directly to GM 

  4. Associated Finance: FA&CAO/Con

  5. Nodal Directorate: Bridge Directorate (in Railway Board) 

  6. PCE: Overall coordination of RSP


Abbreviations: 


  1. RSP - Road Safety Works  

  2. RSP - Rolling Stock Programme 

  3. ROB - Road Over Bridge 

  4. RUB - Road Under Bridge

  5. CAO - Chief Administrative Officer (HAG rank) 

  6. HAG - Higher Administrative Grade (PHOD rank) 

  7. PHOD - Principal Head Of Department (HAG rank) 

  8. PCE - Principal Chief Engineer (HAG rank/PHOD) 

  9. SAG - Senior Administrative Grade 

  10. GC - General Consultant 

  11.  DPR - Detailed Project Report 

  12. PSSA - Project Supervision Services Agency

  13. PMS - Project Management System 

  14. PMC - Project Management Consultancy

  15. EPC - Engineering Procurement & Construction

  16. BOQ - Bill Of Quantities

  17. MSOP - Model Schedule Of Powers 

&&&&


Tuesday, April 23, 2024

Reclassification of Capital Expenditure - Office equipment, Furniture & Fixtures, ICT

 


Reclassification of Capital Expenditure


Source: Click for RB Letter No. 2023/F(X)-I/33/Misc/4 dated 06.04.2023


  • As of now, the office equipment, furniture, fixtures, computers etc are treated as Revenue expenditure irrespective of its value. 


  • However as per the Railway Board Letter under reference, wherever exceeds threshold limits, they will be treated as Capital Expenditure instead of Revenue Expenditure. The details are as follows: 


Items

Exceeding Threshold Limit  (Either of two)

Chargeable to Capital Expenditure under Plan Head ______

Value

Useful life

Office equipment and Furniture & Fixtures

1 Lakh

3 Years

PH 41 - M&P (Machinery & Plant) 

or

PH 64 - OSW (Other Specified Works)

Or

Relevant PH

Computers - Hardware & Software and Telecommunication devices

1 Lakh

3 Years

PH 17 - Computerisation

Or

Relevant Plan Head

Vehicles

(Office or otherwise)

Irrespective of value

Irrespective of useful life

PH 41 - M&P


Notes: 


  1. The items of Office equipment and Furniture & Fixtures, ICT equipment as Capital expenditure (i.e., exceeding threshold limit as above)  - Procured either as part of the Sanctioned Work or through Lumpsum provision. 

  2. ICT stands for Information & Communication Technology

Monday, February 26, 2024

Service Contracts - Acceptance Powers

 





Service Contracts - Acceptance Powers


  • Source: Railway Board Letter No.2023/F(X)II/PW/1 dated 27.12.2023 Click for the Letter 

  • Path: Finance Directorate > Content of Finance / Expenditure >  FX-II Letters

Service Contracts - Delegation of Powers of Acceptance

Monetary Values

 

(Each Service Tender)

Accepting Authority

Division controlled units

HQ controlled & Other Units

Up to Rs. 50 Lakhs

SG/JAG/SS(Independent charge)

Direct Acceptance of Tenders

Up to Rs. 4 Crore

SG/JAG

Above Rs. 4 Crore and up to Rs. 20 Crore

ADRM

SAG

Above Rs. 20 Crore and up to Rs. 100 Crore

DRM

PHOD/CHOD

Above Rs. 100 Crore and up to Rs. 500 Crore

PHOD/CHOD

PHOD/CHOD

Above Rs. 500 Crore

GM

 

Notes:

  • Recruitment Tenders - Chairman RRB can exercise the powers of CHOD (i.e., up to Rs. 500 Crores)


  • RRB Service Tenders accepted at Zonal Railways - Variations in quantities will be approved by Chairman/RRB, if the revised value of Agreement lies within their current tender acceptance powers. 

–End–