Plan Heads in Works expenditure - Major Changes

Major Changes in Plan Heads

 

of Capital Segment of Demand No. 83 (for 2020-21) -Ministry of Railways  (Erstwhile Demand No. 16)

 

 

·         Authority: RBA No. 77/2019  issued under  Letter No.2017/AC-II/3/2 dated 29.08.2019 – ACS No.143  Click here

 

 

·         The whole exercise is trimming the Number of Plan Heads duly merged PHs into the similar nature of PH and deleting the PHs which are not required in present circumstances.  Some PHs are renamed duly giving the effect of merger. Overall 7 Plan Heads are deleted (some are merged in other PHs)

 

 

·         Major Heads for Works expenditure are

 

ü  5002 – Capital outlay on Indian Railways – Commercial Lines

ü  5003 – Capital outlay on Indian Railways – Strategic Lines

 

·         Accounting Classification of Works expenditure   - 8 digit numerical code like follows.

 

1	2	3	4	5	6	7	8
Source of Finance		Plan Head (Minor Head)		Detailed Head		Primary Unit

 

 

 

·         Sources of Finance

 

Numerical Code (First 2 digits in Classification)	Source of Finance	Remarks
20	Capital
21	DRF – Depreciation Reserve Fund
23, 33, 43 & 53	DF I, II, III & IV respectively
25	Capital Fund
26	RSF – Railway Safety Fund
27	SRSF – Special Railway Safety Fund	Not in operation.  It was ceased in the 2008 year.
28	Capital – Nirbhaya Fund
29	RRSK - Rashtriya Rail Sanrakshak Kosh
84	EBR – IF (Extra Budgetary Resources – Institutional Finance)

 

 

 

The following Sources of Finance are ceased

 

Numerical Code	Description	Remarks
22	OLWR – Open Line Works – Revenue	Click here for reasons
24	ACSPF – Accident Compensation, Safety & Passenger Amenities Fund	Accident compensation is transferred to erstwhile Demand No.12 & SMH 10 – Miscellaneous Working Expenses.  Safety is chargeable to DF – IV.  Passenger amenities chargeable to DF - I

 

Changes in Plan Heads (Latest as per ACS – 143)

 

Deleted Plan Heads

 

Plan Head No	Description	Remarks
12	Purchase of New Lines	Deleted
34	Taking over of Line Wire from P & T Dept
37	Traction Distribution Works	Merged into PH 3600
52	Amenities for Staff	Merged into PH 5100
62	Investments in Govt Commercial undertaking – Public undertaking	Merged into PH 6100
63	Investment in Non – Govt undertaking incl: JVs/SPVs	Merged into PH 6100
83	New Lines (Construction) Dividend free project

 

Note:  PH 13 – Restoration of dismantled lines – Deleted already.

 

Modified Plan Heads

 

Plan Head No	Previous Description	New Description	Remarks
11	New Lines (Construction)	New Lines
36	OEW – Other Electrical Works Excl: Traction Distribution Works	Electrical Works	Previous PH 3700 – Traction Distribution Works is merged into PH 3600
51	Staff Quarters	Staff Welfare	Previous PH 52 – Amenities for Staff is merged into PH 51
53	1. Passenger Amenities 2. Other Railway Users amenities	Passenger & Other Railway Users amenities	Not much change. Only two parts are combined as one part
61	Investment in Govt Commercial undertaking – Road services	Investment in PSU/JV/SPV etc ( Govt & Non Govt)	Previous PHs 62 & 63 are merged in PH 61

 

Existing Plan Heads (Total -27)

 

Plan Head No	Description	Remarks
11	New Lines
14	Gauge Conversion
15	Doubling
16	Traffic facilities
17	Computerisation	New one
18	Railway Research	New one 2009 year
21	Rolling Stock
22	Leased Assets – Payment of Capital component of Lease charges to IRFC etc	New one – 2016 year
29	Road Safety Works – Level Crossing	New one
30	Road Safety Works (ROB/RUB)	New one
31	Track Renewals
32	Bridge Works, Tunnel Works & Approaches
33	S & T Works
35	Electrification Projects
36	OEW – Other Electrical Works incl: TRD works	Ph 3700- Traction Distribution Works is merged into PH 36
41	M & P – Machinery & Plant
42	Workshops incl: Production Units
51	Staff Welfare	1. Previous name of PH 51 is Staff Quarters 2.PH 52- Amenities for staff is merged into PH 51
53	Passenger & Other Railway Users’ Amenitities	Not much change. Only two parts are combined as one part
61	Investment in PSU/JV/SPV etc ( Govt & Non Govt)	Previous PHs 62 - Investments in Govt Commercial undertaking – Public undertaking & 63- Investment in Non – Govt undertaking incl: JVs/SPVs are merged in PH 61
64	Other Specified Works
65	Training / HRD	New one – 2016 year
71	Stores Suspense
72	Manufacturing Suspense
73	Miscellaneous Advances
81	MTP – Metropolitan Transport Projects
82	Transfer to SRSF – Special Railway Safety Fund	On books only. But not in operation

 

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Material At Site

Material At Site A/c – M A S

·         Source: 1436 Engineering Code

·         It is one of the Suspense heads operated on erstwhile Demand No. 16

·         M A S A/c records the stores obtained for specific works.

·         MAS A/c shown as last but two column in the Works Register.  (Last column is Total Charges, Last but one column is value of material recd in advance of payment to contractors, last but third column is Advance payment for supply of materials)

·         For materials obtained for specific works, received at the site of the work and not immediately consumed on the works should be temporarily held at charge of a sub-head of work under “Material-at-Site Account” in the Register of Works.

·         Material obtained for specific works should be kept outside the accounts of any other category of stores. Such material, be deemed to be “Material At Site”

·         MAS A/c – To be maintained for works valuing Rs. One lakh and for Track Renewal works valuing Rs. 3 Lakhs.

·         Maintained by Executive in charge of the work.

·         Custody of Materials under MAS – either under the custody of the in charge of Work or kept in Engineering Stores Depot under the custody of DMS/DSK

·         Minus Issues: Releasing material from works and Material so issued, but found subsequently to be surplus. (Not as Receipts)

·         Minus Receipts : Material returned to Stores or transferred to other works. (not as Issues)

·         Executive is responsible for 1. Daily numerical record 2. Monthly return

·         Accounts Officer is responsible for All final adjustments of MAS transactions in the Works

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NFR - Non Fare Revenue

NFR  - Non Fare Revenue

 

·         Part of Sundry Earnings

 

·         NFR consists of

 

1.       Advertisement on Trains, Railway Bridges & other Assets

2.       Setting up of ATM and other stalls at Railway Stations

3.       Digital Content on Trains and Platforms

4.       NINFRS (see below for detailed article)

 

·         Concept – 2010-11 year

 

·         NFR Directorate – 2014 year

 

·         NFR policy switched from Centralized governance (Railway Board) to Decentralizing (Divisions) in the year 2018

 

·         Earnings contracts period is reduced from 5 to 10 years to 3 to 5 years

 

·         NFR Target for 10 years (from 2010-11) is Rs.15000 Crores (Rs. 1500 Crores per year)

 

·         But 2018-19 year NFR is Rs. 33 Crores (against target of Rs. 1200 Crores)

 

·         Share of Sundry Earnings

 

	Indian Railways	World wide
Sundry Earnings share	8 %	15 to 20 %

 

 

Simplification of Earnings Contracts (except Parcels & Catering)

Tender Amount	Tender Committee
Up to Rs. 50 Lakhs	No T C. Direct Acceptance by SG/JAG/Sr.Scale  (Independent charge) – subject to conditions
Rs. 50 Lakhs to Rs. 2 Crores	2 Member TC ( Comml & Finance)
Rs. 2 Crores and above	3 Member TC (Comml, Finance & User dept)

 

 

Contract Amount	TAA – Tender Acceptance Authority
Up to Rs. 5 Crores	Sr.DCM
Rs. 5 to Rs. 10 Crores	ADRM
Rs. 10 Crores to Rs.100 Crores	DRM
Rs. 100 Crores and above	PCCM

 

Extension of Contract	By
6 Months (2 spells of 3 months each)	Sr.DCM
Above 6 Months (Concurrence required)	DRM/CCM/PCCM

 

Direct Acceptance – Earnings Contracts

Railway Board letter - Direct Acceptance

ü    Constituting the Tender Committee is not required for awarding of the Earning Contracts up to Rs. 50 Lakhs by SG or JAG or Sr.Scale (Independent charge)

 

ü  Earning contracts are finalized expeditiously without prolonged Tender Committee Proceedings thereby avoiding loss of Revenue to Railways.

 

Requisites of Direct Acceptance of Tenders

 

ü  By SG or JAG or Sr.Scale Officers(Independent charge)

ü  Up to value Rs. 50 Lakhs

ü  Tender Committee not required

ü  Tendering through E-Tender and Open Tender mode only

ü  Minimum Notice Period – 21 days

ü  H 1 cannot be bypassed

ü  Negotiations if any, with H 1 only

ü  Reasonable Speaking Order by TAA – Tender Accepting Authority (about Tender evaluation & Acceptance)

ü  LOA  - Letter Of Award/Acceptance should be vetted by Finance (Object is to comply the above requisites or not)

 

NINFRIS  - New, Innovative Non Fare Revenue Ideas Scheme

·         New scheme - to increase Non Fare Revenue

 

·         Announced by Ministry of Railways in 2018. 

 

 

·         Object:  Promote new ideas and concepts for enhancement of NFR (Non Fare Revenue) and improve passenger convenience on IR

 

·         To classify an idea/concept as innovative - a similar proposal should not have been implemented on the concerned Division before. 

 

·         Replication - Divisions are encouraged to report success of such ideas and give wide publicity for possible replication across Indian Railways. 

Salient features:

ü  At Divisional level

ü  DRM – Divisional Railway manager -Full powers.

ü  Nodal Officer – Branch officer of Commercial Dept (Sr.DCM / DCM)

ü  Committee of Branch Officers of Commercial Dept, Finance Dept and Dept holding the assets to be used scrutinizes the proposals received and recommended to DRM for approval.

ü  Terms & conditions of the Agreement are accepted by the such committee with the approval of DRM

ü   Savings in expenditure if any, is added notionally as “deemed earnings” for the purpose of evaluation of project.

ü  Token non Refundable application fees Rs. 1000 – should be accompanied to each proposal.  Object of levying such fees is to avoid non serious ideas/concepts.

ü  Based on the importance  of the proposal, DRMs are authorize to decide the EMD – Earnest Money Deposit of not less than Rupees 10,000 /-

ü  Projects may be executed directly by the Divisions using their own manpower or through any Railway PSU or outside agencies such as NGO – Non Governmental Organisation, SHG – Self Help Group, Cooperative society etc.

ü  Period – One year or part there of.   Can be extended beyond one year with the approval of DRM. If Extended, Licence fees for extended period may be decided depending on the realization of the earnings of the Project.

Safeguards/Precautions

·         Should not be political or religious in nature.

 

·         No permanent structure should be constructed

 

·         Not violating the norms of aesthetics, environmental concerns, decongestion, safety and security, free movement of passengers, sanitation standards, temporary structures, fire, safety etc as prescribed under Railway rules.

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Personal Pay

Personal Pay

By Shri Nagaraja Rao, Dy.CPO (Retd)

§   Authority:  FR -9 and 1305 R II

§  Means Additional Pay granted to a Railway Servant

§  Two possibilities – Granting personal Pay

1. He should have suffered loss in pay due to downward revision of pay in the permanent post. The downward revision of pay should not be as a result of disciplinary action against him.

                                                                  (OR)

2. His service should have been continuously satisfactory, he should show extraordinary talent in his work, though he is fit for promotion he is not going to get it due to non availability of vacancy or he is very junior in seniority to get promotion and he is drawing same pay continuously for at least five years.

§  Medically decategorised employees and surplus staff come under item No. 1 above. As per extant instructions, medically decategorised employee should be given alternative post suiting to the medical category in which he is found medically fit so that he should not suffer loss in grade and pay.

§  However, sometimes there may not be vacancy in suitable post to consider him. In such cases, he will be posted in lower grade post. Due to this his pay also get reduced. To avoid this situation, his pay will be protected by granting personal pay which is equal to the loss he suffered.

§   The same procedure is followed even in the case of staff rendered surplus due to surrender of posts.

Example of Personal Pay

1.       Hindi personal pay: ( Abolished wef 29/10/1984. In its place payment of onetime payment of lumpsum amount is introduced)

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