Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Thursday, December 13, 2018
Wednesday, December 12, 2018
Capital Expenditure - Finance Code 2 - Common detailed heads - Unique feature
Capital Expenditure - Finance Code 2 -
Common detailed heads - Unique feature
To save the space, the common
detailed heads in Plan Head 11 - New Lines (Construction) are equally
applicable to the following Plan Heads.
Plan Head
|
Description
|
14
|
Gauge conversion
|
15
|
Doubling.
|
16
|
Traffic
facilities-Yard remodelling and others
|
18
|
Railway Research
|
29
|
Road Safety Works � Conversion of Unmanned Level Crossings into Manned Level
Crossings.
|
30
|
Road
Safety Works �Conversion of Level Crossings into Road
over Bridges/Road under Bridges.
|
31
|
Track renewals.
|
32
|
Bridge work.
|
35
|
Electrification
projects.
|
36
|
Other Electrical
works.
|
37
|
Traction Distribution Works
|
42
|
Workshops
including Production Units
|
53
|
(i)
Passenger Amenities.
(ii) Other Railway User Amenities. |
64
|
Other
specified works.
|
81
|
Metropolitan Transport
Projects.
|
83
|
New Lines
(Construction)- Dividend free projects
|
Monday, December 10, 2018
Differences between NPS and Old Pension System
Click below for Differences
between NPS and Old Pension System
Monday, December 3, 2018
Sunday, December 2, 2018
OOT Works - Out Of Turn Works
Out of Turn Works - OOT Works
(many
times asked. Very important question for GRP & General expenditure optional)
ü Definition: Works that are to be undertaken during a year,
provided neither provided in the Sanctioned works in the current year, nor
included in the Sanctioned works of Previous years.
ü Execution authority - should justify the need
to undertake the work immediately (though not included in the Sanctioned works)
and also why it could not be anticipated/included in the Pink Book/LAW.
ü Funds should be provided for OOT works - duly re appropriated within
the same Plan Head from the Itemized works.
ü CPDE
- Chief Planning and Design Engineer
/ CE/P&D - Chief
Engineer/Planning & Design - Nodal
officer for OOT works in a Zonal Railway.
ü Prior
Finance Concurrence of PFA/Sr.DFM is required for OOT works in Zonal Railway
& Division respectively.
ü Passenger Amenities works :-
1. Emphasis
/ Importance should be on creation of amenities of durable and lasting nature.
2. Funds should not be frittered / wasted on
provision of superficial items like furnishings & furniture etc.
ü Funds
provided for OOT woks should be duly re appropriated within the same Plan Head
from itemized works.
ü Safety works under OOT - Should be completed within a maximum period
of 8 months from the date of sanction of Detailed Estimate. Otherwise, the object of OOT for safety works
itself is defeated.
ü Before
obtaining Out of turn sanction of GM for traffic facilities/ line capacity
work, approval of PCOM should be taken.
ü Administrative
approval of GM/DRM as stated below - should be obtained before incurring
expenditure on out of turn basis.
Plan Heads
|
Sanctioning Powers (as per MSOP)
|
Remarks
|
|
GM
|
DRM
|
||
PH 5300- Passengers &
Other user amenities
|
2.5 Crores per case
|
2.5 Crores per case
|
Annual ceiling of Rs.25 Crores (other than
Lumpsum grant) for non-safety items.
This restriction is not
applicable in case of Safety works.
|
PH 5200 - Staff amenities
|
1 Crore
|
Nil
|
|
Other Plan Heads
|
2.5 Crores per case
|
Nil
|
|
M & P Items
|
10 lakhs per case
|
Nil
|
Annual
ceiling is Rs. 50 lakhs. However, all
such proposals together with M&P items sanctioned at CME level under LAW should
be within the Lump sum grant given by the Board.
|
ü
The above table useful for SOP related questions in the
examination.
*****
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