Railway Accounts Department Examinations

Monday, May 5, 2025

RLDA - Rail Land Development Authority


RLDA - Rail Land Development Authority




  • RLDA - Rail Land Development Authority 

 

  • Setup in the year 2006 as a Statutory Authority under the Ministry of Railways set up by an Amendment to the Railways Act, 1989. 


  • Vision::  To emerge as India's leading Public Land Development Authority.  

 

  • Mission: Development of Land/Air Space entrusted to the Authority on sound commercial principles for generation of non-tariff revenue and creation of assets for Indian Railways.


  • Object behind the set up of RLDA


  1. The need for considerable increase in internal generation of resources for such investment had been realized by the Indian Railways for some time. 

 

  1. Indian Railways is the biggest landlord in India having nearly 10.65 Lakh acres across all over the country. 


  1. Indian Railways (IR) has approximately 43,000 hectares of vacant land. Land which is not required for operational purposes in the foreseeable future would be identified by the zonal railways and the details thereof would be advised to the Railway Board.


  1. Generation of Non-tariff revenue by development of 43,000 hectares of vacant land for commercial purposes 


  1.   Creation of Infrastructure assets for Indian Railways.

 

  • Member, Infrastructure, Railway Board is the Ex-officio Chairman of the RLDA. 

 

  •  RLDA’s expenses are met out of grants provided by Indian Railways. The entire earnings generated from development of railway land is transferred by RLDA to Indian Railways.

  • Total Assets of RLDA as on 31st March 2024 - Rs. 2,045 Crores 

  • Excess of Income over Expenditure as on 31st March 2024 - Rs. 43 Crore

  • There is a scope of big jump in the earnings of RLDA, since many sites and MFC's will be come into function.


  • Authorisation of vacant land to RLDA - stages 


  1.  Land which is not required for operational purposes in the foreseeable future - identified by the Zonal Railways.

  2.   Once identified, the details of such vacant land would be advised to Rly. Board.

  3.  Such plots of land would thereafter be entrusted to RLDA by the Railway Board in phases for commercial Development. 

       


  • Commercial development of vacant railway land  -  steps:

  1.   Inspection of the sites to ensure that these are free from any encumbrances/encroachments and are prima-facie suitable for commercial development.

  2. Survey done for each individual plot of land by engaging a reputed real estate consultant to identify the possibility of commercial development.

  3.  Once identified potential revenue from such site, call for an EOI - Expression of Interest or RFP - Request For Proposal from Developers for commercial development through the PPP route ( Public Private Partnership)

  4. Awarded the site to the Developer through the Open Bidding process.


  • .  Identified 138 sites so far and they are at different stages for development as 

         Commercial places. 


  • M F C - MULTI FUNCTIONAL COMPLEX: 


  • Apart from development of vacant Railway land on commercial lines, Railways planned to utilize AIR SPACE over Railway Assets such as Railway Stations for generation of Non-tariff Revenue.

 

  • MFC's will provide facilities like Shopping, Food stalls/Restaurants, Book stalls, PCO Booths, ATMs, Budget Hotels, Parking spaces etc at Railway stations. 

 

  • MFC's will given to PSUs i.e., RVNL, IRCON , RITES (through MOU - Memorandum Of Understanding) and to Private players (through Open bidding process)  - Lease basis on upfront lease premium or Revenue sharing for a period of 30 to 45 years.


  •  After the lease period, MFCs would be transferred to the railways. Thus a good opportunity for Railways in regard to creation of infrastructure assets.


  • So far sanctioned 163 MFCs, redevelopment of 5 Railway Stations and 14 Railway Colonies.


  •  Real estate consultants like Knight Frank and JLL are advising RLDA in planning and marketing the MFCs sites. 


  • Several leading brands, retail, hotel chains and developers have expressed their interest in MFCs being developed by RLDA and prominent among them are Pantaloon, Cafe Coffee Day, The Loot, Woodland, Apodis Hospitality, Krishna Palace Residency, WH Smith (Travel News Services).

  • MFCs at 26 railway stations developed jointly with IRCON ISL (Infrastructure & Services Ltd)  and RITES have already been completed and are waiting for being leased out, prominent places being Haridwar, Udaipur,Raipur, Madurai, Allahabad, Jabalpur, Burdwan, Manmad, Guntur.


  • RLDA has prepared a plan for fast-tracking the development of 75 complexes. 



Development of Railway Stations



  •  RLDA has also been entrusted by the Ministry of Railways for development of five railway stations at Chandigarh, Anand Vihar (Delhi), Bijwasan (Delhi), Habibganj (Bhopal) and Shivajinagar (Pune) into modern railway stations with excellent facilities for rail users.  


  • These stations are being developed through IRSDC - Indian Railway Stations Development Corporation Ltd., a joint venture company created by IRCON and RLDA in which the former is the majority partner.


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Tuesday, April 22, 2025

Innovative and Transformation Cell – Indian Railways

Innovative and Transformation Cell – Indian Railways

  • Transformation Cell Constituted by Railway Board on 09.03.2017. New name is Innovative & Transformation Cell. The Cell works under the Railway Board, often in consultation with NITI Aayog, Ministry of Electronics & IT (MeitY), and other strategic bodies. Coordination is ensured with Railway PSUs, RDSO, and zones for seamless adoption and replication of innovations.

  • During the period from 2017 Oct to 2018 Oct - Nearly 158 Circulars are  issued.  That means, On an average 12 circulars are being issued every month or 3 circulars every week ,which is remarkable.


  • PED - Principal Executive Director  is in charge of the Transformation Cell.  Under him 8 Executive Directors work, drawn from different disciplines like Traffic, Engineering, Mechanical, Electrical, Personnel, Accounts ,etc.


  • It hires young professionals — MBAs, BTechs, CAs — from the private sector to assist. 


  • It overrides all the other existing directorates.


  • Mandated with the implementation of 55 new ideas


  • Story behind formation: Railways had crowd sourced ideas of reformation ,from its 13 lakh employees and has received 1.5 lakh suggestions on issues regarding cleanliness, improving passenger amenities, safety of the railway employees,  increasing earnings from freight and processing of making journey in Indian railways a pleasant experience for its 23 million passengers . 


  • 125 sq m prefabricated office on a third-floor terrace - earmarked for Transformation Cell - which is not far from the cabins of the members and chairman of the Railway Board — the highest decision making body of the Indian Railways (IR). The new hall is designed to give a look and feel of a corporate office — a common area surrounded by 9 sq m cabins, each meant for one Executive Director.


  • To infuse new ideas and adopt latest technologies that can bring a change in the working of railways, the Indian Railways is in the process of creating a new Transformation Directorate which works to implement the suggestions made during Rail Vikas Shivir which was attended by Prime Minister Shri Narendra Modi in November 2016.


  • During the last two years, four directorates have been created to look into specific areas. These include ,non fare revenue, mobility, environment and heritage.


  • Improving financial health of the railways and providing world class amenities to passengers are the top most agendas of the Government. The ministry has been having regular meetings with Niti Aayog to carry out reforms in Indian Railways.

 

  • Objectives:  To promote innovation, modernization, and efficiency in the functioning of Indian Railways. The aim is to bring in fresh ideas, disruptive technologies, and transformation strategies across various functional areas.

 

  • Collaboration: With startups, PSUs, and technology providers to solve railway challenges & promote cost-effective solutions and ease of doing business within Railways.

 

  • Major Focus areas: 


  1. Passenger Amenities and Services

  2. Digitization and Automation

  3. Railway Infrastructure Modernization

  4. Safety Enhancement

  5. Energy Efficiency and Green Initiatives

  6. AI, Big Data, and IoT Integration

  7. Innovative HR and Training Approaches


  • Working Mechanism: Acts as a nodal point for ideation, review, and execution of innovative proposals. Ideas are sourced through competitions, hackathons, and open calls from employees and the public. Cross-functional teams evaluate feasibility and suggest pilot implementation. Regular monitoring and scaling up of successful innovations across zones/divisions.

 

  • Achievements so far 


  1. MSOP - Model Schedule Of Powers 

  2. GCC for Services 

  3. Re Engagement of Retired personnel & engagement of consultants

  4. Railway Innovation Portal: Platform to crowdsource ideas from employees and public.

  5. Startup Collaboration under 'Startups for Railways' policy to fund and support technology-based solutions.

  6. AI-driven predictive maintenance tools and smart yard management systems.

  7. Passenger-centric apps and digital complaint redressal systems.

Sunday, April 20, 2025

Lost Man Hours

 


📘 Definition: Lost Man Hours are the total hours of productivity lost due to various inefficiencies, delays, or disruptions in work processes. In audits, this term is often used to quantify the impact of absenteeism, idle time, strikes, system failures, poor planning, or bottlenecks on workforce efficiency.


🧾 Relevance in Audit: Performance Audits by CAG of India and internal audit departments often measure Lost Man Hours to evaluate:

  • Labour productivity

  • Operational inefficiency

  • Impact of disruptions on output

  • Effectiveness of manpower planning

  • It is especially relevant in sectors like:

    • Railways

    • Factories/Workshops

    • Construction/Infrastructure projects

    • Public utilities


📊 Example in Indian Railways Audit:

If a workshop has 1,000 employees and 10% are absent on a working day (say 100 employees), and each works 8 hours:

Lost Man Hours = 100 × 8 = 800 man-hours per day

Similarly, if a machinery breakdown causes 200 workers to remain idle for 3 hours:

Lost Man Hours = 200 × 3 = 600 man-hours


📝 Audit Findings May Include:

  • Number of man-hours lost due to absenteeism

  • Idle labour cost due to poor resource planning

  • Delay in projects due to non-availability of skilled manpower

  • Lost hours due to workplace accidents or disputes


✅ Why It Matters in Audit Reports:

  • Helps in cost-benefit analysis

  • Indicates wastage of public resources

  • Forms the basis for recommendations on manpower optimization
















Saturday, April 19, 2025

New Labour Code - Code on Wages, 2019

 

Labour Laws Overview

Existing Labour Laws

Name of the Act

Year

Equal Remuneration Act

1976

Minimum Wages Act

1948

Payment of Bonus Act

1965

Payment of Wages Act

1936


New Labour Code - Code on Wages, 2019


• Consolidates the above four Acts into a single legislation.
• Once notified and made effective, the foregoing Acts will be repealed.

Important Note

Central Trade Unions including Railway Trade Unions have been agitating against the implementation of New Labour Codes.