Abbreviations / Acronyms in Indian Railways

SN	Abbreviation/ Acronym	Expansion
1	AC	Alternating Current, Air conditioned
2	AAC	Anticipated Annual Consumption
3	ACD	Anti-Collision Device
4	ACP	Alarm Chain Pulling
5	AFRES  (Not in operation)	Advanced Finance Railway Earnings & Expenditure System
6	ARMV	Accident Relief Medical Van
7	ART	Accident Relief Train
9	AT welding	Alumino-Thermit welding
10	ATAS	Alternate Train Accommodation Scheme
11	AVCs	Avenue charts
12	BFR	Bogie Flat for Rails
13	BG	Broad Gauge
14	BOT	Build, Operate & Transfer
15	BPAC	Block Proving by Axle Counter
16	CAP.	Capital
17	CBC	Centre Buffer Coupler
18	CC	Closed Circuit
19	CGA	Controller General of Accounts
20	COD	Commercial Operation Date
21	COFMOW	Central Organisation For Modernisation Of Workshops
22	CONCERT	COuntry wide Network of Computerized Enhanced Reservation & Ticketing.
23	CONCOR	CONtainer CORporation of India Ltd
24	CORE	Central Orgnisation for Railway Electrification
25	CPOH	Central Periodical Over Hauling
26	Cr	Crores
27	CRF	Capital Recovery Factor
28	CRR	Centre for Railway Research ( at IIT/Kharagpur)
29	CSR	Corporate Social Responsibility
30	CTARA	Centralized Training Academy for Railway Accounts
31	DBFOT	Design, Built, Finance, Operate & Transfer
32	DEMU	Diesel Electric Multiple Unit
33	DF	Development Fund
34	DFC	Dedicated Freight Corridor
35	DGS&D	Director General of Supplies & Disposables
36	DHR	Dargeeling Himalayan Railways
37	DMRC	Delhi Metro Rail Corporation
38	DMU	Diesel Multiple Unit
39	DMW	Diesel loco Modernisation Works
40	DRF	Depreciation Reserve Fund
41	DRM	Divisional Railway Manager
42	EBR	Extra Budgetary Resources
43	EBR(IF)	Extra Budgetary Resources (Institutional Finance)
44	EBR(PPP)	Extra Budgetary Resources (Public Private Partnership)
45	EMU	Electrical Multiple Unit
46	EOL	Engine On Load
47	EPC	Engineering Procurement & Construction
48	ETKM	Equated Train Kilo Metres
49	FB welding	Flash Butt welding
50	FIRR	Financial Internal Rate of Return
51	FLS	Final Location Survey
52	FRBM	Fiscal Responsibilities & Budget Management (act)
53	FSN	Fast, Slow & Non-moving
54	FWU	Four-wheeler Units
55	G&SR	General & Subsidiary Rules
56	GAAR	General Anti-Avoidance Rules (w.e.f 01.04.2016)
57	GASAB	Government Accounting Standards Advisory Board
58	GB	Green Book
59	GM	General Manager
60	GPS	Global Positioning System
61	GSP	Generalised System of Preferences
62	GTKMs	Gross Tonne Kilometres
63	HMR	Hyderabad Metro Rail
64	HOD	Head of Department
65	Hq.	Headquarter
66	HSR	High Speed Rail
67	IAS	International Accounting Standards
68	ICD	Inland Container Depot
69	ICF	Integral Coach Factory
70	ICMS	Integrated Coaching Management System
71	IFRS	International Financial Reporting Standards
72	IGAS	Indian Government Accounting Standards
73	IND AS	Indian Accounting Standards
74	IOH	Intermediate Over Haul
75	IPS	Integrated Power Supply
76	IR	Indian Railways
77	IRCA	Indian Railways Conference Association
78	IRCOT	Indian Railways Central Organisation for Telecom
79	IRFA	Indian Railway Financial Adjustments
80	IRISET	Indian Railway Institute for Signal Engineering& Telecommunication
81	IRR	Internal Rate of Return
82	IRS	Indian Railway Standards
83	IRSDC	Indian Railway Station Development Corporation
84	ISD	Indian Stores Department
85	IT	Information Technology
86	IVRS	Interactive Voice Response System
87	KMRCL	Kolkata Metro Rail Corporation Ltd
88	LAN	Local Area Network
89	LC gate	Level Crossing Gate
90	LHS	Limited Height Subway
91	LV	Last Vehicle
92	LWR	Long Welded Rails
93	M&P	Machinery & Plant
94	MACLS	Multiple Aspect colour light signaling
95	MEMU	Mainline Electric Multiple Unit
96	MFC	Multi Functional Complex
97	MG	Metre Gauge
98	MMTS	Multi Modal Transport System
99	MMU	Mobile Mechanised Units
100	MPLAD	Member of Parliament Local Area Development
101	MRTS	Mass Rapid Transit System
102	MRV	Medical Relief Van
103	MRVC	Mumbai Rail vikas Corporation
104	MTRC	Mobile Train Radio Communication
105	MUTP	Mumbai Urban Transport Project
106	NBFC	Non Banking Financial Corporation
107	NCR	North Central Railway
108	NG	Narrow Gauge
109	NRUCC	National Railway Users Consultative Council
110	NRVY	National Rail vikas Yojana
111	NTES	National Train Enquiry System
112	NTXR	Neutral Train Examiner
113	O & M charges	Operations & Maintenance charges
114	OBHS	On Board Housekeeping Services
115	OFC	Optical Fibre Cable
116	OHE	Over-head Equipment
117	PB	Pink Book
118	PETS	Preliminary Engineering Cum Traffic Survey
119	PFT	Private Freight Terminal
120	PIS	Passenger Information System
121	POL	Petrolium, Oil & Lubricants
122	ppm	Parts per Million
123	PRCL	Pipavav Railway Corporation Ltd.
124	PRIME	Payroll and Related Independent Modules
125	PSC sleepers	Pre-stressed Concrete Sleepers
126	PSC sleepers	Pre Stressed Concrete sleepers
127	R&D	Research & Development
128	R3i	Railway's  Infrastructure for Industry Initiative
129	RAR	Revenue Allocation Register
130	RCC	Railway Convention Committee
131	RCF	Rail Coach Factory
132	RCIL	Railtel Corporation of India Ltd.
133	RCRV	Rail Cum Road Vehicle
134	RDSO	Research Design and Standards Organization
135	Rev.	Revenue
136	RFP	Request For Proposal
137	RFQ	Request For Quotation
138	RFTP	Request For Technical Proposal
139	RKms	Route Kilometers
140	RLDA	Rail Land Development Authority
141	RMS	Rake Management System
142	ROB/RUB	Road over bridge/Road under bridge
143	ROH	Routine Overhaul
144	RPF	Railway Protection Force
145	RRB	Railway Recruitment Board
146	RRI	Route Relay Interlocking
147	RRTS	Regional Rapid Transport System ( Delhi suburban)
148	RSF	Railway Safety Fund
149	RSP	Rolling Stock Programme
150	RSPB	Railway Sports Promotion Board
151	RSRC	Railway Safety Review Committee
152	RTIS	Real time Train Information System (another name SIMRAN)
153	SIMRAN	Satellite IMaging for RAil Navigation (in collaboration with IIT/Kanpur)
154	SLR	Seating cum Luggage Rake (Guard’s Brake Van)
155	SPAD	Signal Passed At Danger
156	SPART	Self- Propelled Accident Relief Trains
157	SPURT Car	Self Propelled Ultrasonic Rail Testing Car
158	SPV	Special Purpose Vehicle
159	SRSF	Special Railway Safety Fund (ceased in 2008 year)
160	SST	Self Stabilizing Track
161	STC	Systems Training Centre
162	TAWD	Train Actuated Warning Device
163	TCAS	Train Collision Avoidance System
164	TEU	Twenty-foot Equivalent Unit (used in containers/ships) (20x8x8 feet)
165	TMS	Terminal Management System
166	TOR	Turn Over Ratio
167	TPWS	Train Protection Warning System
168	TRANSLOC	Transport Logistics Corporation of India
169	TRC	Track Recording Car
170	TTM	Tie Tamping Machines
171	TVU	Train Vehicle Unit
172	TWFA	Transfer Without Financial Adjustments
173	UIC	International Union of Railways (french word-Union internationale des chemins de fer)
174	USBRL	Udhampur, Sri nagar, Baramullah Rail Link (345 km)
175	USFD	Ultra Sonic Flaw Detector
176	UTS	Ultimate Tensile Strength
177	UTS	Unreserved Ticketing System
178	VCD	Vigilance Control Device
179	VED	Vital, essential & Desired
180	VGF	Viability Gap Fund
181	VPN	Virtual Private Network
182	w.r.t	With respect to
183	WAN	Wide Area Network
184	WGR	Workshop General Register
185	ZISTUs	Zonal  Integrated Signal and Telecom Units.
186	ZTC	Zonal Training Centre

 

LDCE QUESTION PAPER TWO - SCR 2020

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LDCE QUESTION PAPER TWO SCR 2020

LDCE PAPER QUESTION PAPER ONE -2020 SCR

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LDCE QUESTION PAPER ONE SCR 2020

When the Student is ready, the Teacher will appear

BIBEK DEBROY COMMITTEE REPORT

 

·         Full name is "Committee for mobilization of resources for major Railway projects and restructuring of Railway Ministry and Railway Board".

 

·         Terms of reference of the committee:

                                i.            Re organization of Railway Board.

                              ii.            Promote exchange of Officers between the Railways and other Departments.

                            iii.            Estimate financial needs and ensure the proper resources from internal & external to meet the future Railway needs.

                             iv.            Setting of Railway Regulator.

 

·         Constituted in September, 2014.

 

·         Interim Report submitted on 31.03.2015 and Full Report submitted to the Railway Board in June, 2015.

 

·         Consists of Chairman (Shri Bibek Debroy, Member, Niti Ayog) and seven Members. 

 

·          Popularly called as Debroy Committee.

   

·         Time frame for Restructuring for Indian Railways  - 5 years.  Hence it recommends three building blocks/pillars namely,

 

1)      Commercial accounting

2)      Changes in HR  and

3)      an Independent Regulator.

 

·          Recommendations of the Debroy Committee in  brief are :

 

1.      To hive off the non core activities like Hospitals, Security, Construction & maintenance of Quarters, Schools, Catering & manufacture of locos, coaches and wagons.

 

2.      Choice to GMs/DRMs  - Either  A) to persuade State Governments to bear 100 % cost of GRP - Government Railway Police ( at present 50 % ) or  B) GMs/DRMs should have freedom to choose Private Security agencies or RPF for security on the trains.

 

3.      Not recommended of privatization of Indian Railways. Prefers use of the word Liberalization.

 

4.      Schools & Colleges - Subsidizing children education at alternative schools like KVs - Kendriya Vidyalayas  &  Private schools.

 

5.      Medical facilities - a) given choice to staff for opting Railway Hospitals or private empanelled practitioners  or CGHS - Central Govt Health Services.

 

6.      Construction organizations  - Bringing out all zonal construction organisations under umbrella of one or more PSUs like IRCON or RVNL etc.

 

7.      Rationalization of More Zonal Railways/Divisions.  That means contained to optimum number of Zones/Divisions from the present number.

 

8.      DRMs to be more powerful by recommending the followings ones.

A.      Financial powers should be inflation indexed.

B.      Re appropriation of funds between Plan Heads, if earnings target is achieved. 

C.      Portion of earnings should be retained in Division for specific use.

D.     Have power to sanction new posts in lieu of surrendered posts.

E.      Finance must be completely under DRM

F.       Option to choose between RPF & Security Agencies.  

 

9.      Railway Stations - Recommends Gazetted Station Managers for A 1 & A Stations.  Supervisors at Station should report their Officers through Station Manager only.

 

10.  Railway Board should be re organized  as 

a) Member (Traction & Rolling Stock)

 b) Member ( Passenger & Freight business)

 c) Member (HR & Stores)   - Need not be from Railways

d) Member (Finance & PPP) - Need not be from Railways

 e) Member (Infrastructure)

 

11.  Accounting reforms - introduction of Accrual accounting in Indian Railways.

 

12.  Reduction of number of Group A services in Indian Railways. 

 

13.  Merging of Group A Services in two broad groups.  i) Indian Railways Technical Services

( IRSME, IRSE, IRSEE, IRSSE, IRSS ) ii) Indian Railways Logistics Service (IRTS, IRAS & IRPS)

 

14.  Lateral inflow of talent from outside, such as Chartered Accountants, Cost Accountants, Bankers, Scientists on Deputation.  Similar way, Railway staff allowed to go on deputation to other Central Govt. departments.

 

15.  Phasing out separate presentation of Railway Budget and merger the same with General Budget.  

 

16.  Establish non-fungible or non-lapsable safety fund (with funding as surcharge and matching grant from Govt. )

 

17.  Encourage on - board catering through large food chains and local restaurants.

 

18.  Setting up of Independent Regulator - RRAI - Railway Regulatory Authority of India.

 

19.  IRMC - Indian Railway Manufacturing Company  -   All production units such as ICF, CLW etc brought under the control of IRMC.

 

20.  General Managers - GMs - should have more powers of Re Appropriation of funds.

 

***

Single Tender in Works Contracts

Single Tender in Works Contracts

·         Sources: 1214-A of Engineering Code (Railway Board letter no. 97/CE.I/CT/32 dated 19.01.2000)

 

·         Awarded under the following situations:

 

1.       Accidents, breaches involving dislocation to traffic.

2.       Works of specialized nature (subject to personal approval of GM/CAO(C) with prior concurrence of FA&CAO/PFA(C) . For works of specialized nature pertaining to Open line, personal approval of GM is required with prior concurrence of FA&CAO.

3.       Any other situation, inescapable to call for single Tenders /single quotation subject to GM's Personal Sanction with PFA's concurrence.

4.       AMC - Annual Maintenance Contract for equipment incl: small track machines on OEMs - Original Equipment Manufacturers / Authorised dealers of OEMs with AGM's approval.

5.       Works pertaining to doubling, Traffic facility, New lines, gauge conversion and railway electrification projects, which are targeted for completion in the current financial year subject to:

A.      CAO/C & CAO/RE - Up to Rs. 5 Crores

B.      Personal concurrence of FA&CAO/C

C.      Tender Committee should be at least at SAG Level

D.      As per instructions of Railway Board for specific financial year.

 

Note: These powers may be delegated by GMs in consultation with PFA to PHODs/DRMs up to a maximum of Rs. 5 Lakhs per item per annum.  On re-delegation, these powers would be exercised by PHODs/DRMs in consultation with associate finance.

 

·         The Tender Committee composition and the accepting authority should be at least one step higher than the members nominated in case of Open Tenders/Limited Tenders except where G.M. is the accepting authority.

 

·         The following points are to be bear in mind before resorting the Single Tender:

1.        It is in the public interest.

2.       The Demand is urgent.

3.       No other suitable contractor is available to execute the work.

4.       Reasons should be recorded as to why single Tender is being resorted to in preference to limited Tenders.

5.       To be operated in times of cyclone, floods, accidents, sabotage, enemy action, explosions, cases of extreme urgency such as works or supplies necessary to safeguard life or property or repair damage to track caused by flood breaches, washaways, accidents or other unforeseen contingency so as to maintain through communication.

6.       Lighting, transhipment, hiring of plant, machinery, and equipment (including communication equipment) in cases listed above under item No. 5.

7.       Report to GM is necessary for incorporating it in the annexure to the PCDO

8.       The discretion to classify any item of work as one of extreme urgency for the purpose should be exercised personally by the DRMs.

****

 

Debit and Minus Credit

Debit and Minus Credit

§      Minus Credit or Minus Debit is the Unique feature of Indian Railways Accounting system.

§      Probably, nowhere in the World, the Minus Debit or Minus Credit is operated.

§      Let's go into the necessity/object of operation of the Minus Credit.

Minus Credit:

§       When an employee goes on transfer, one unit transfers the Civil Grant of an employee to another unit.

§       In this case, Minus Credit is operated in the Journal entries instead of Debit.  The object is to avoid budgeting effect.  Let's check the transactions

§      Example: Unit 'A' transfer the HBA Debit balance Rs.1,00,000/- of employee X to Unit 'B' on his transfer.

Journal entry in the books of Outward Unit 'A':

Credit - HBA head - Rs. 1,00,000

Minus Credit - Transfer Divisional Unit 'B' - Rs. 1,00,000

(Transferring employee X's HBA Debit balance Rs. 1,00,000 to unit B)

Journal entry in the books of Inward Unit 'B'

Credit - Transfer Divisional Unit 'A'   - Rs. 1,00,000

Minus Credit  - HBA head - Rs. 1,00,000

(Accepting the Debit balance of HBA of Mr X in his books)  

§      With the above transactions, Debit balance of HBA in the books of Unit 'A' is reduced and to that extent, debit balance of HBA in the books of Unit 'B' is added.

§      Though, it is a Debit balance, the transactions are effected through minus credit to avoid budgeting effect twice (one at Grant of HBA at unit A and another at accepting the Debit at Unit B)

Some More examples of operation of Minus Debit and Minus Credit

1.       Clearance of Cheques & Bills  - Minus Credit

2.       Clearance of Remittance Into Bank - Minus Debit

3.       Intra Railway Transfer Transactions among Divisions in a Zonal Railway - Transfer Divisional head operated  - Minus Debit and Minus Credit

4. Rectification of errors in accountal of transactions before closure of Books. 

5. Write back adjustments

***

Cut Motion

Cut Motion

 

≠     Part of Parliamentary control over Railway Finances.  

      Motion means Proposal /suggestion ( to the Parliament)

 

≠     A special power vested in Members of Lok Sabha to reduce any Demand for Grant

 

≠     Exercised while discussing the Demands for Grants

 

≠     Consequence:  If the Cut Motion is adopted, it amounts to no-confidence Vote. If the Govt fails to jot up the numbers in Lok Sabha, it is obliged to resign according to the norms of House.

 

≠     The decision to accept a Cut Motion relies solely on the Speaker of the Lok Sabha as per Rules in force.

 

≠     Members can also table notices in electronic form through e-portal specially developed for the purpose.

 

≠     Types:

 

1.    Disapproval of Policy Cut: Demand is reduced to Rupee One.

 

2.    Economic Cut: Reduction of Demand for Grant to a specific amount.

 

3.    Token Cut: The amount of the Demand is reduced by just Rs. 100. This is to ventilate the specific grievance /displeasure.

 

≠     Examples:

 

Type of Cut	Demand for Grant proposed	Amount of  Cut	Demand for Grant passed	Remarks
Disapproval Policy Cut	Rs. 1,00,000	Rs. 99,999	Re 1	Here agreeing the amount always Re 1 only.
Economic Cut	Rs. 1,00,000	Rs. 30,000	Rs. 70,000	Any amount of cut.  That is either Rs. 30,000  or any specific amount within Rs. 1,00,000
Token Cut	Rs. 1,00,000	Rs. 100	Rs. 99,900	Here, the amount of cut  always Rs. 100 being Token.

 

 

+++++

Integrated Budget

Integrated Budget

 

Integrated Budget

=

Revenue Budget

+

Works Budget

+

Earnings Budget

 

·         Source: Para 622 E (Engineering Code)

 

·         Object: In order to co-relate the decisions relating to Investment decisions, a consolidated Budget called Integrated Budget including Revenue Budget, Works Programme and the Machinery and Rolling Stock Programmes should be submitted by the Railways along with the preliminary Works Programme.

 

·         Prepared under the personal guidance of GM and with the assistance of PFA.

 

·          The Integrated Budget includes:

 

1.    Projections of Traffic and Earnings

2.    Works expenditure

3.    Revenue Working Expenses

4.    Estimated financial Results for the ensuing/ following year

5.    The projected Operating Ratio

6.    Rolling stock requirements on account of Replacement and Addition Account

 

·          Covering Note to the Integrated Budget:  Bring out the effect of Budget proposals on the efficiency of operations as indicated by the Operating Ratio and the financial viability of the system as revealed by the financial returns on Capital investment.

 

·         Revised Integrated Budget:  After discussion of the PWP – Preliminary Works Programme, a revised Integrated Budget should be submitted alongwith FWP – Final Works Programme duly taking into account the changes that might have taken place in the meantime.

 

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