Appropriation Accounts
Source: 4th Chapter of
Finance Code
·
The
statements which are presented to the Parliament (through PAC) ,
·
comparing
the amount of actual expenditure with the amount of grants voted by the
Parliament and Appropriations sanctioned by the President of India are called
Appropriation Accounts
|
Grants
|
Voted
|
As
voted by Parliament
|
|
Appropriations
|
Charged
|
As
Sanctioned by the President of India
|
Object:
·
Budget
is an instrument of Parliamentary financial control and an important management tool.
·
Parliamentary control not only secured by the fact
that all the voted expenditure must receive Parliament’s prior approval, but
also by system of reporting back to it (Parliament) through PAC
Prepared & Signed by:
|
Railway Board level
|
CRB and Member/Finance
|
|
Zonal Railway level
|
GM and PFA
|
Note: This cannot be
delegated to any other authority.
·
Due Date: June/July
·
Submitted to Dy.C&AG/Railways,
who has been entrusted by the C&AG with the duty of reporting on these
Appropriation Accounts of Railways.
·
2 weeks time for Audit for vetting
the Appropriation Accounts.
·
Presented to Parliament during Winter session of the
Same Calendar year to which the accounts pertain. (Example: 2019-20 Appropriation A/cs
due 2020 Jan to December)
·
Reconciliation certificate: Certificate should be invariably be given
under each SMH that actual have been reconciled with the figures in March Final
Account Current.
·
Grant 83 - Ministry of Railways (for 2020-21)
- Two parts i.e., Revenue & Capital
Form
Grant No. 83 (for the year 2020-21)-SMH – 01 – General
Superintedence & Servces
(Rs. in thousands)
|
Minor Head
|
Final Grant
|
Actual Exp.
|
Excess/Saving
With ref to FG
|
Excess/Saving
With ref to (O +S)
|
|
200 Financial Management
‘O’ -
80
‘S” - 30
‘R’
- (-) 10
|
100
|
85
|
(-) 15
|
(-) 25
|
‘O’ stands for Original Grant
‘S’ stands for Supplementary Grant
‘R’ stands for Residual Modification
sanctioned by Competent authority (i.e., Railway Board, GM etc other than
Parliament ) i.e., Reappropriations,
withdrawals, surrenders etc,
·
Due
to merger of Railway Budget with General Budget, Single Grant Account (82 for
2019-20, 83 for 2020-21) shall prepare.
·
Appropriation Accounts – Rs. In thousands
·
Annexures - Rs in units
Total enclosures in
Appropriation Accounts are 44
|
Description
|
No of
enclosures
|
|
Grants/SMH
|
16
|
|
Annexures
|
10
|
|
Statements
|
15
|
|
Annexure G
(Final Accounts)
|
3
|
|
Grand Total
|
44
|
Grants – Total 16 . They
are as follows
1. MH 3001 (erstwhile Demand No. 1)
2. MH 3001 (erstwhile Demand No. 2)
3 to 14. Erstwhile
Demands 3 to 14 (SMH 1 to 12 of MH 3002)
15. MH 5002
(erstwhile Demand No. 16)
16. Civil Grants
(Loans & Advances, Pre partition payments, Interest on Debt, Income Tax,
Deposits)
Annexures (Total 10)
Statements of
A.
Unsanctioned
Expenditure
B.
Under
charges detected by Audit and Railways
C.
Remission
& abandonment of claims
D.
Expenditure
on Important Open line Works & New Construction
E.
Expenditure
on Strategic Lines
F.
Credits
& Recoveries ( Estimated & Actual)
H.
Losses
& Ex gratia payments (Rs. 5 Lakhs and above)
I.
Irregular
Reappropriations
J.
Important
Misclassifications
K.
Defects
in Budgeting (In fact, there is no
alphabet K for this annexure. )
Statements: (Total 15)
1. Statement
showing Distributable Expenditure and Receipts
2. Statement
showing changes in Forms & Classifications
3. Operating
Ratio
4. Statement
showing credits to Capital for Retired Assets
5. Statement
of annual Voted and Charged expenditure
6. DRF
7. DF
8. Capital
Fund
9. RSF
& Debt Service Fund
10. Pension
Fund
11. Statement
of O/s balances under Suspense
12. Stores
A/c
13. SA
A/c
14. P&L
A/c of Catering Dept
15. Statement
of PH wise, Source wise, Works Expenditure (Gross, Credit & Net) and Voted
& Charged. (New one - added in 2019-20)
Annexure G - Final
Accounts - (complying the Commercial Accounts like Companies)
I -
Capital Statement (Block A/c) - Part I - Commercial , Part II - Strategic
II
- P&L A/c or Manufacturing A/c (Commercial & Strategic)
III
- Balance Sheet (Commercial & Strategic)
Important change in Annexure J
(after merger of Railway Budget with
General Budget from 2017-18 onwards)
|
Type
|
Examples
|
Dealt at
|
|
Misclassifications
|
Voted to Charged or vice versa
Capital to Revenue or vice versa
|
Railway Board.
Unresolved will become part of Audit Report
|
|
Other Mistakes
|
One SMH to another SMH
|
Zonal Railway only
(Need not send to Railway Board)
|
Explanations for Variations - Revenue (from 2019-20 onwards – as per 17th
Loksabha recommendations)
Explanations for variations -
Revenue
|
Excesses/Savings
|
5 Crores & above (irrespective of
Percentages
|
Original Grant
|
|
Excesses/Savings
|
2.5 Crores or 10 % whichever is higher
|
Original Grant
|
|
Savings
|
1 Crore or 10% whichever is higher
|
Supplementary Grant
|
|
Excesses
|
Rs. 25 Lakhs and above
|
Sub Heads
|
·
Minor
variations – should be explained. Because at IR level, these may be cumulative
and required as such
·
Explanations
should not be vague such as due to over estimates or covered by re appropriation
etc. It should be clear, precise and
complete description.
Explanations for variations -
Capital (for the following Plan Heads only)
|
1100
|
New Lines
|
All works
|
|
1400
|
Gauge Conversion
|
All works
|
|
1500
|
Doubling
|
All works
|
|
3500
|
RE
|
All works
|
|
3100
|
Track Renewals
|
Works of Rs. 20 Crores & above
|
|
3200
|
Bridge Works
|
Works of Rs. 20 Crores & above
|
|
3300
|
S&T
|
Works of Rs. 20 Crores & above
|
1.
Entire
Supplementary Grant – if unutilised
2.
Entire
Original and Supplementary Grant – if
unutilised
3.
10
% of Supplementary Grant or Rs. 1 Crore whichever is higher
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