Railway Accounts Department Examinations

Friday, May 31, 2024

DCRG - Death Cum Retirement Gratuity

 DCRG - Death Cum Retirement Gratuity




> With effect from 1st January 2024 .


> Maximum DCRG - Death cum Retirement Gratuity - Rs. 25 Lakhs (from Rs. 20 Lakhs)


(Due to increasing of DA - Dearness Allowance from 46% to 50%)

Wednesday, May 29, 2024

 

  • DF divides into 4 parts – I, II, III & IV  - P L U S

Debits: Source of Finance- First 2 numerals in Capital Classification    PLUS

Image

Part 

First 2 numerals in Capital classification

Description


PLUS

Examples

I

23

Passenger Amenities and Other Railway Users Amenities  

Water supply at Stations, waiting halls, refreshment rooms, retiring rooms, wash rooms, provision of fans in existing coaches, PRS, Public announcements etc. 

Facilities in Goods sheds, Parcel offices such water facility, waiting room etc

II

33

Labour Welfare works

Provision of New Hospitals, dispensaries, Schools, Railway Institutes, Recreation rooms, sports facilities, clubs, staff canteens, rest rooms, water supply, sanitation in Railway colonies, Railway quarters for Non Gazetted staff.

III

43

Unremunerative works (improvement of operational efficiency) 


Improvement of water supply at Stations for loco traffic purpose, removal of infringements, converting dead end sidings into through loops, additional loops at stations, electric lighting at sheds / stations, improvement in signaling facilities,  Provision of guard rails on Major bridges, telecommunication works, remodeling of stations yards, workshops, shed, store depots, provision of running rooms, rest houses for officers and subordinates, firefighting arrangement at stations, washable aprons on passenger platform lines, approach roads to stations.

IV

53

Safety works

All Safety works other than LC Gates / ROBs/RUBs 


Credits to DF:

  1. Amount appropriated from Railway Surplus 

  2. The cost at debit of DF of an Asset which is abandoned without being replaced 

  3. Interest earned on the balance of the DF


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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. 

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