Railway Accounts Department Examinations

Thursday, February 1, 2024

Railway Budget 2024-25 Analysis

 



FY 2024-25 Railway Budget - Analysis 

By Nageswara Rao 9492432160

Source: Click for Railway Budget 2024-25 at a glance


SN

Receipts

Amount 

(Rs. in Crores)

%


SN

Expenditure

Amount 

(Rs. in Crores)

%

1

Coaching Revenue

87500

32 %


1

Ordinary Working Expenses

205065

75 %

2

Goods Revenue

180000

64 %


2

Appropriation to Pension Fund

67000

24 %

3

Sundry Revenue

10500

  4 %


3

Appropriation to DRF

1000

1 %

4

Gross Revenue (1+2+3)

278000

100 %


4

Total Working Expenses (1+2+3)

273065

100 %

5

Suspense

100



5

Suspense

Minus 65


6

Gross Traffic Receipts (4+5)

278100



6

Gross Expenditure (4+5)

273000


7

Misc Receipts

400



7

Misc. Expenditure

2700


8

Total Revenue Receipts (6+7)

278500



8

Total Revenue Expenditure

275700


Operating Ratio:  = Total Working Expenses / Gross Revenue x 100

Operating Ratio = 273065 / 278000 x 100 = 98.22%


Net Revenue = Total Revenue Receipts minus Total Revenue Expenditure 

Net Revenue =  278500 minus 275700 = 2800

Appropriation of Net Revenue/ Net Receipts / Surplus - Rs. 2800 Crores

Fund

Amount  (Rs. in Crores)

Development Fund

1000

RRSK

1800

Net Revenue /Net Receipts 

2800


Appropriations to Capital Fund, RSF - Railway Safety Fund, Debt Service Fund  - NIL 

Highest OR:   Kolkata Metro - 232.2%,  NCR - 206.4%

Lowest OR: ECoR - 53.6%, SECR - 59.9%


Friday, January 19, 2024

Mapping of erstwhile Demands with Major Heads & SMH - Sub Major Heads



 Mapping of erstwhile Demands with

  Major Heads & SMH - Sub Major Heads


Group

Description

Erstwhile Demand

Major

Head

SMH 


Policy & Services common to IR

Railway Board

01


3001

Nil

Misc. Expenditure (General)

02

Nil

Admin

General Superintendence & Services

03










3002

1

Repairs & Maintenance

P.Way & Works

04

2

Motive Power

05

3

Carriages & Wagons

06

4

Plant & Equipment

07

5

Operating Expenses

Rolling Stock & Equipment

08

6

Traffic

09

7

Fuel

10

8

Others

Staff Welfare & Amenities 

11

9

Misc. Working Expenses 

12

10

PF, Pension & Other Retirement Benefits

13

11

Funds

Appropriation to Funds

14

12

Dividends

Dividends to General Revenues

15

3005

Nil

Assets

Assets - Acquisition, Construction & Replacement

16

5002

Nil





Important Major Heads 

Major Head

Description

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

3005

Payments to General Revenues (Dividends etc)

5002 

Capital Outlay on Indian Railways-Commercial Lines

5003

Capital Outlay on Indian Railways-Strategic Lines

Important Major Heads (within brackets are Erstwhile Demand Numbers)


Revenue Receipts

X,Y & Z

Ordinary Working Expenses 

(3 to 14)

Capital Expenditure 

(16)

Commercial Lines

1002

3002

5002

Strategic

 Lines

1003

3003

5003


Note: Strategic lines existed in 4 Zonal Railways i.e., NR, NFR, NWR & WR  


Tuesday, January 9, 2024

Comparison among Vande Bharat, Namo Bharat, Amrit Bharat

 Comparison among Trishakti Bharat Trains 

Picture

Category

AC or

Non AC

MPS - Maximum Permissible Speed

Gauge

Radius

Features

Namo Bharat

Non AC

160 KMs Per Hour

Standard


1435 mm

Short Distances - Less than 200 KMs


Return to Originating point on same day like Local Trains

Local/Regional Trains, Sitting accommodation only, RRTS (Regional Rapid Transit System) Corridor between Delhi & Meerut, Push-Pull technology Loco, EMU (Electric Multiple Unit), 6 Coaches

Vande Bharat

AC

160 KMs Per Hour

Broad 


1656 mm

Medium Distances - 200 KMs to 800 KMs


Return to Originating point on same day

Inter City, Sitting Accommodation only,  AC Chair Car & Executive Class, 8/16 Coaches, Trainset, No Locomotive

Amrit Bharat

Non AC

130 KMs Per Hour

Broad


1656 mm

Long Distances - More than 800 KMs


Overnight journey

Sleeper & Unreserved accommodation, Push-Pull technology Loco, 2 Locomotives, Trainset, 22 Coaches