Railway Accounts Department Examinations

Sunday, April 15, 2018

Development Order


Development Order

                   (2006 without books - General expenditure - short notes)

Ø   Object: To develop new sources  or indigenous (native) sources for development of Imported Items or for Major items  to avoid monopoly / cartel .

Ø   Placement of development orders should not be considered as routine but considered only in the following situations:-
i) Where the approved sources are not adequate and it is desirable to develop more sources for bringing in more competition or improvement in quality.
ii) Where the rates received from the new sources are lower than those applicable to approved sources and where new sources are having potential for supply of quality material and are having infrastructure of plant and machinery and testing equipment as per the quality assurance programme.

Indigenous Development of Imported Items.

Ø  Central/Regional Railway equipment advisory committees has initiated the action duly inviting prospective manufacturers to enter the field and produce prototypes( samples).

Ø  Requirements:   If annual requirements are not enough for an new entrepreneur (industrialist) to develop and absorb the expenses and there being reluctance on the part of the firm to develop unless the quantity ordered is worthwhile, Railways / Production Units may give an advance commitment to the firm giving an assurance to the effect that orders for the following two/three years will be placed on the new firms. But the order will be placed like as follow.

Ø  First Year: 100 % of requirements placed on new firm.
Ø  Second year: 80 % of requirements placed on new firm.  The remaining 20 % will be obtained through open Tender.
Ø  Third year: 60 % of requirements placed on new firm.  The remaining 40 % will be obtained through open Tender.
Ø  Fourth Year and onwards :  Through Open Tenders only.

           Special features of Development orders
ü  No clause for Liquidated Damages.  ( Because delays may be happened due to manufacture of items first time by the firms)

ü  Extension of Delivery period should be granted on a more liberal basis, at the discretion / prudence of the Purchase Officer.

ü   In cases of the late supplies and complete failures, the case should be decided on merits.  Resort to 'Risk Purchases' should occur only in rare cases and generally if the Administrative Officer concerned is satisfied that the party has made sincere efforts and yet failed, the question of risk purchase should not arise.

ü   Price Escalation may be incorporated to allow for variations in cost on account of Governmental action, i.e. Customs Duty, Sales Tax-, as also basic raw materials such as 'Steel'.

ü   But no wage escalation clause should be permitted.

ü   To establish the indigenous manufacture of some items, import of some raw materials may be required.  If the entrepreneur is not able to offer from his own open general licenses, the purchaser may provide foreign exchange and recommend actual user import licence for the requisite quantity of raw material.

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Negotiation


Negotiation
(Most important short notes question for General Expenditure paper)

·         What is the meaning of Negotiation in general ?  Discussion aimed at reaching an agreement is called Negotiation.

·         In Indian Railways Works tenders, Selection of contractors by Negotiation is an exception rather than rule. 

·         Normally, L-1 who is lowest, valid, eligible and technically acceptable tenderer would have been awarded the Contract, if the rates were not unreasonably high.

·         If rates were unreasonable high, decision whether to invite fresh tender or to negotiate with L-1 should be taken by the Competent authority on the recommendations of the Tender committee.

·         Negotiations with Tenderers other than L-1 are not permitted.

·         Further the rates originally quoted by L-1 shall remain open  for acceptance in the event of failure of negotiation
  
·         While conducting negotiations with tenderers and obtaining revised rates and recommending the same for acceptance, the tender committee should ensure that the fundamental requirements of safeguarding Railway’s financial interest have been fully observed.

·         The above instructions may not be applied rigidly to tenders for specialized works or equipments where tenderers may quote according to their own specifications and designs for various reasons such as improvement in technology etc. and it may become necessary to discuss technical and other details with them to select the most suitable offer.
SUMMARY - NEGOTIATION

1.    Means Discussion for securing better rates.

2.    Exceptionally used.

3.    Used when rates are reasonably high and decided not to go for re tender.

4.    Negotiation with L-1 tenderer only.

5.    Decided by Competent Authority on the recommendation of Tender Committee.

6.    Original offer of L-1 Tenderer remains open for acceptance, in case Negotiations are failed.

7.    The above instructions normally applied to works of specialized nature or equipments.

8.    Overall, ensuring the safeguard of Railways financial interest.
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PAC - Public Accounts Committee


Public Accounts Committee - PAC

                                   
v  Shortly or popularly called as PAC.

v  It is one of the Standing Parliamentary committees in India. Hence it is under the control of Speaker of Lok Sabha.

v  The term of office of PAC members is one year only.

v  Total Members should not be more than 22.  (15 Members were from Lok Sabha and 7 Members were from Rajya Sabha)

v  None of the above members shall be a Minister of Government.  If a Member after his election to the PAC is appointed a Minister, he ceases to be a member of the Committee. 

v  The Chairman of PAC is appointed by the Speaker amongst its members of Lok Sabha. Since 1967, the Chairman of the PAC has been a member of Opposition.  This practice has been continued since then, though it is not mandatory.

v  Functions of PAC

  1. Examination of the Appropriation Accounts relating to Railways, Defense Services, P & T Dept and other civil ministries of Central Government.

  1. Examination of Reports of CAG on the above Appropriation Accounts.

  1. Examination of CAG Report on Revenue Receipts of Government of India.

  1. That the money shown in the Appropriation accounts as having been disbursed were legally available for and, applicable to the service or purpose to which they have been applied or charged.

  1. That the expenditure conforms to the authority which governs it.

  1. That every re-appropriation has been made in accordance with the provisions made in this behalf under rules framed by competent authority.

v  Normally all the recommendations of the PAC are implemented by the Government.





Working of the PAC:

v  The representatives of the Ministries like Railways, Defense etc appear before the PAC when examining the Accounts and Audit (CAG) reports relating to their ministries.

v   The committee proceeds by way of INTERROGATION of witnesses.  The CAG is the "friend, philosopher and guide of the PAC" while attends the sittings of the Committee and assists it in its deliberations.

v  The Committee may appoint one or more Sub-Committees/groups to examine any particular matter.


Govt's Action on PAC recommendations:

v  Stages  are  1. Action taken Notes  2.  Action taken Report  3. Action taken Statement.

v  1. Action taken Notes:  Govt take action on the recommendations of the PAC and submit ACTION TAKEN NOTES to the Committee.

v  2.Action taken Report:  The PAC then present ACTION TAKEN REPORT after considering the views of Government.

v  3. Action taken statement:  The Government further submit an "Action Taken Statement on the action taken by the Government on the Action Taken Report of the committee.  Action taken Statement is generally laid before the House without any further examination by the PAC. 

v  Normally, almost all the recommendations of the Committee are implemented by the Government.

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Saturday, March 31, 2018

Leave Rules - Multiple choice Questions with Answers


Click below for Codal rules

LEAVE RULES – MULTIPLE CHOICE QUESTIONS WITH ANSWERS

1. How many days of LAP in a calendar year, a permanent/ Temporary Railway servant shall be entitled to get?
a) 20 days 
b) 15 days 
c) 30 days 
d) 45 days
2. How many days of HLAP in a year, can be credited to an employee?.
a) 30 days 
b) 10 days 
c) 20 days 
d) 12 days
3. A female Railway employee shall be entitled to maternity leave for
a) 180 days 
b) 120 days 
c) 90 days 
d) 130 days
4. For miscarriage, including abortion, what period of Maternity leave may be granted?.
a) 6 weeks 
b) 45 days 
c) 7 weeks 
d) 43 days.
5. Paternity leave is admissible with less than two surviving children for a period of
a) 10 days 
b) 20 days 
c) 15 days 
d) 25 days
6. Maximum days of leave on average pay that can be accumulated is
a) 120 
b) 180 
c) 190 
d) 300
7. LAP shall be credited to a Railway servant at the rate of
a) 2 ½ days per month 
b) 3 days per month 
c) 2 days per month 
d) 1 ½ days per month
8. How many days of LAP per year can be credited to a school staff ?
a) 10 days 
b) 5 days 
c) 7days 
d) 8 days
9. How many days of LHAP can be accumulated to an employeet in his service life?
a) 300 days 
b) 450 days 
c) 600 days 
d) Un limited
10. A male railway servant may be granted Paternity leave having surviving children
a) Less than two 
b) One 
c) Four 
d) Three
11. Up to what limit, maternity leave may be combined with any kind of leave?
a) One year 
b) Two years 
c) Unlimited 
d) Six months
12. A Trade Apprentices may be granted leave on full stipend for a period not exceeding----------- days per year.
a) 15 days 
b) 13 days 
c) 10 days 
d) 12 days
13. Apprentice Mechanics in Railways Workshops may be granted leave on full stipend for period not exceeding…...
a) 16 days 
b) 20 days 
c) 25 days 
d) 30 days
14. Gazetted officers may be granted LAP for the period exceeding 180 days but not exceeding ………, if leave granted out side India.
a) 200 days 
b) 240 days 
c) 230 days 
d) 250 days
15. Study leave shall count for :-
a) Reckoning seniority 
b) Reckoning increment 
c) Earning LAP 
d) Earning LHAP.
16. Which of the following category is entitled for hospital leave?
a) Group ‘A’ 
b) Group ‘B’ 
c) Group ‘C’ 
d) Group ‘D’
17. When no leave is admissible under any other rule, the leave granted is known as
a) LAP 
b) LHAP 
c) SPL Leave 
d) Extra ordinary leave.
18. Maximum encashment of leave on average pay is…….
a) 200 days 
b) 60 days 
c) 360 days 
d) 300 days
19. Who is the authority to sanction Special Disability Leave?.
a) Senior Scale Officer 
b) J A Grade Officer 
c) DRM 
d) ADRM
20. Leave of any kind can be combined with vacation in the case of
a) Officers 
b) Office Staff 
c) Running Staff 
d) Rly. School Teacher

21. What is the maximum period of leave on Average pay at time that a Railway servant may be granted?
a) 120 days 
b) 160 days 
c) 180 days 
d) 300 days
22. What is the maximum limit of Leave not due that may be granted to a permanent Rly.Servant during his entire service period?
a) 360 days 
b) 380 days 
c) Unlimited 
d) 300 days
23. Within which period, Paternity Leave can be granted?
a) Six months 
b) Three months 
c) Four months 
d) 15days
24. Special Disability Leave on average pay granted for accident on duty shall not exceed………
a) 120 days 
b) 125 days 
c) 360 days 
d) 280 days
25. Paternity leave is also admissible to
a) Casual Labour 
b) Casual labour with temporary status 
c) After completion of 180 days of service 
d) After regular absorption
26. Staff of which Railway are entitled to avail extra Casual leave?
a) SER 
b) ECOR 
c) NFR 
d) ECR
27. Whom does the Compensatory Casual leave is admissible?
a) Supervisory staff 
b) Group ‘D’ staff 
c) Group ‘C’ & Group ‘D’ staff but not supervisor
d) Stenographer & Confidential Assistant
28. Quarantine Leave
a) Withdrawn 
b) Admissible in critical diseases 
c) For Eye disease 
d) Wife’s Sickness

29. Commuted leave is admissible on
a) Medical Certificate 
b) Request of an employee 
c) Discretion of competent authority 
d) None
30. If a Railway employee applies for a kind of leave say LAP, in advance, the competent authority may……..
a) Sanction as CL 
b) sanction as LWP 
c) refuse to sanction it 
d) convert it as commuted leave
31. A Railway shall be granted leave of any kind for a continuous period of not exceeding……
a) 3 Years 
b) 4 years 
c) 5 years 
d) 6 years
32. Which of the following leave can be combined with vacation in case of a school teacher?
a) Only LAP 
b) Only LHAP 
c) Any kind of leave 
d) Special disability leave
33. How many occasions does a workshop staff be granted half a day’s LAP?
a) 6 occasions 
b) 10 occasions 
c) 6 occasions 
d) 12 occasions
34. Hospital leave granted to a non-Gazetted Rly. Servant should not exceed a total of ……..when combined with other leave
a) 24 months
b) 26 months
c) 28 months 
d) 18 months
35. What is the maximum limitation of Leave Not Due granted on medical certificate during the entire period of service?
a) 360 days 
b) 365 days 
c) 370 days 
d) 390 days
36. Maximum of study leave that can be granted to an employee during his entire service period is ……..
a) 36 months
b) 28 months
c) 24 months 
d) 30 months
37. In case of ‘Cut in pension’, for compulsory retirement as a measure of punishment, leave encashment is admissible for…
a) 360 days 
b) 150 days 
c) un utilized days 
d) not eligilble

38. Which of the following leave may be granted to a Rly. Servant, Volunteered to donate blood in Govt./Rly. Hospitals for railway employees.
a) Special Casual leave 
b) casual leave 
c) LAP 
d) LHAP
39. If a railway servant resigns from service during study leave, and it is converted into regular leave as LAP/LHAP leaving balance, such a balance shall be treated as….
A) unauthorized absence 
b) Extra ordinary leave 
c) Study leave 
d) Leave not due

40. Who is the Authority to grant study leave abroad?
A) Rly. Board 
b) GM 
c) DRM 
d) CPO
41. Who is the Competent Authority to grant study leave within India?
A) Rly. Board 
b) GM 
c) DRM/CWM 
d) CPO

ANSWERS WITH THE RELEVANT RULE
1. (c) 30 days in a calendar year; (Para-523 of IREC,Vol-I,1995 edition)
2. (c ) 20 days in a year; (Para-526 of IREC,Vol.-I,1995 edition)
3. (a) 180 days; (Estt. Srl. No. 162/97 & Para-551 of IREC-Vol.I,1995 edition)
4. (b) 45 days; (Estt. Srl. No. 72/97 )
5. (c ) 15 days; (Estt. Srl. No. 162/97 & 154/97)
6. (d) 300 days; (Estt. Srl. No. 172/97 )
7. (a) 2 ½ days per month; (Para-524 of IREC,Vol-I,1995 edition)
8. (a) 10 days; (Para-525 of IREC,Vol-I,1995 edition)
9. (d) Unlimited; (Para-526 of IREC,Vol-I,1995 edition)
10. (a) Less than two surviving children; (Para-551(A) R-I)
11. (a) One year; (Para-551, R-I)
12. (d) 12 days; (Para-534, R-I)
13. (a) 16 days; (Para-533, R-I)
14. (b) 240 days; (RBE No. 42/92)
15. (c ) Earning LAP (R-I, 556)
16. (d) Group ‘D’ only. (Para-554 of IREC, Vol.-I)
17. (d ) Extra ordinary leave (Para 530, R-I)
18. (b) 60 days;
19. (d) ADRM (Rule 552, 553, R-I).
20. (d) Rly. School Teacher (Para 525, R-I).
21. (c) 180 days; (Para 523, R-I)
22. (a) 360 days; (E. S. No. 31/89 & Para 528,R-I, 1995 edition)
23. (a) 6 months; (E. S. No. 05/2000)
24. (d) 280 days; (Para 553 (iii), R-I)
25. (b) Casual labour with temporary status; (E. S. No. 143/99)
26. (c) NFR;
27. (c) Group ‘C’ & Group ‘D’ staff but not supervisor; (E. S. No. 27/61)
28. (a) Withdrawn; (Para, 555, R-I)
29. (a) On Medical Certificate; (Para, 527, R-I)
30. (c) Refuse to sanction it; (Para, 503, R-I)
31. (c) 5 years; (Para, 510, R-I)
32. (c) Any kind of leave; (Para, 525 (d) , R-I)
33. (a ) 6 occasions ( Para539/2, R-I)
34. (c ) 28 months (554/4, R-I
35. (a) 360 days; (E .S.No.30/89)
36. (a ) 36 months (170/98 )
37. (d) not eligilble; (E.S.No.334/87)
38. (a) Special Casual leave.
39. (b) Extra ordinary leave (R-I, Appv./ul/2/w)
40. (a) Rly. Board (E.S.No.77/02)
41. (b) Rly. Board (E.S.No.77/02)
                                                               
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