Inter-Ministerial Consultations

 

An illustrative list of cases where inter-ministerial consultations are required ‘’

SN	Matters	Ministry/Agency to be consulted
1	Financial Matters	Ministry of Finance
2	Personnel Matters	Ministry of Personnel, Public Grievances & Pensions
3	Proposals concerning Legislation, Making Rules and Orders, and Contract matters	Ministry of Law & Justice
4	Matters affecting external relations include: Agreements and treaties with the Foreign countries	Ministry of External Affairs
5	Proposals concerning North East Region	Ministry of Development of North Eastern Region
6	Economic Matters	NITI Aayog - National Institution of Transforming India

Source: MOP - Manual of Office Procedure 2022 6th Edition

Traffic Accounts - Worked Lines - 31st Chapter of Accounts Code Vol. 2

 

Traffic Accounts - Worked Lines - 31st Chapter of Accounts Code Vol. 2 

 

What is Worked Lines?   

 

Answer: The Worked Lines, that are 

·        Constructed at the cost of Branch Line companies, Private Companies, JV - Joint Venture companies, Local Bodies, State Governments etc (PPP- Public Private Partnership) 

 

·        Worked by the Main Line System i.e., Indian Railways 

 

• Agreements (entered with the above bodies) -  Basis for Working as well as the apportionment of the revenue & expenditure of such Worked Lines. 

 

• A copy of the said Agreement with main features should be maintained in the Accounts Office and updated for reference if required. The features are:   

·        The Gross revenue of each Worked Line 

·         Percentage or proportionate share or actuals to be recovered from each line as working expenses, 

·        The rebate to be allowed under certain conditions, 

·        Principles of apportionment, 

·        GST provisions etc, 

 

Apportionment between the Main Lines i.e., Indian Railways and the Worked Lines:

 

• Coaching Revenue includes 

·        Fares and freight charges proper for carrying the various kinds of Coaching Traffic  and 

·        Other special charges such as Pilgrim tax, Poll tax or GST and Cartage charges, etc.  

• The Taxes and terminal charges - if leviable and included in fares 

·        Creditable to the parties concerned 

·        Excluded from the fares before apportionment.   

• Cartage charges: 

·        Not payable to the Worked Lines; 

·        Deducted from the Freight before apportionment.  

•  Special Charges - Excluded:

·        Those that do not pertain to Worked Lines are levied for specified purposes unconnected with the Worked Lines and should be excluded from the fares & freight before apportionment. If specifically mentioned in the Railway Board guidelines or explicitly mentioned in the Agreement, the same is Included in the Fares & Freight.    

• Undercharges - The Correct amount to be apportioned regardless of the amount collected. 

• Overcharges - No credit to be afforded to Worked Lines. So it should be excluded before the apportionment.  

• Penalty/Clerkage charges  - As is where is basis. That means Credited to the Main Line Station or Worked Lines Station as the recovery is done at Main Line Station or Worked Line Station respectively.  So no apportionment. 

 

Apportionment of Carried Over Traffic: 

• If within the Zonal Railway  - Based on the Agreement 

• In the absence of the above, either Matrix in CAS - Central Apportionment System or through FOIS - Freight Operations Information System as provided by the CRIS 

 

• As per the guidelines of Para 868 of Finance Code Volume 1 and Para 2324 of Accounts Code Volume 2   

Items to be deducted before apportionment: 

1. The Taxes and Terminal charges 
2. The Cartage charges  
3. Overcharges
4. All Special charges (which do not pertain to Worked Lines) are levied for specified purposes unconnected with the Worked Lines.   

 

Other Traffic:

• The following items which are creditable to the Worked Lines - should be picked up from the Station Balance Sheets of Worked Line Stations only 

 

Coaching Traffic:  

 

1.     Left Luggage, Wharfage & Demurrage  

2.     Platform Tickets 

3.     Excess in Booking 

4.     Telegraph Revenue 

5.     Special Debits taken by Station in the Coaching Balance Sheets, but not accounted in the returns submitted to the Accounts Office  

 

Goods Traffic: 

 

6.               Demurrage & Wharfage 

7.               Special Debits taken by Station in the Goods Balance Sheets, but not accounted for in the returns submitted to the Accounts Office  

• Items debitable to the Worked lines, that is, items of credit taken by stations of the Entire System in their Coaching or Goods Balance sheets in respect of: 

1.     Overcharge sheets pertaining to Station's outstandings 

2.     Previous Debits withdrawn

3.     Reversal of Credits., and 

4.     Re-booking etc.,   

 

Payments to Worked Lines: 

• Statement prepared every Month
• Net Revenue = Gross Revenue minus share of working expenses
• Rounding off to the nearest rupee
• Passed on to the Books Section (of the Accounts Office) for arranging Payment to the Worked Lines  

 

Advance Payments: 

• In some cases, Advance payments is allowed. 
• A certain percentage of Advance payment of Revenue to the Worked Lines
• Quarterly or Half Yearly 
• Actual Revenue on that date plus Approximate Revenue for the rest of the period will be based for calculating the Advance payments. 
• Necessary adjustment between Actual and approximate figures- Should be made at the time of the yearly final payments, when actual Revenue for the whole year are known.   

 

Test Check: 

• Very difficult for automatic reconciliation to prove the accuracy of Worked Lines accounts.
• The important one is compiling Worked lines accounts taking lakhs of transactions in each month
• Hence, a Test check of Worked Lines Accounts is necessary. 
• The Accounts prepared by the Staff should be subjected to a rigorous test check by the Supervising staff as well as by the staff compiling the Accounts

 

Note: The Word Revenue is used in place of Earnings.  

 

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Direct Reporting - Indian Railways

 

                             Direct Reporting - Indian Railways  

GM	Direct Reporting to	CRB & CEO
DRM		GM
PHOD		Respective Members (RB)
Branch Officer (Division)		Respective PHODs

Source: MOP - Manual of Office Procedure- 2022 year - 6th edition  - Click here

GSV - Gati Shakti Vishwavidyalaya

 

GSV - Gati Shakti Vishwavidyalaya 

• Source: Official Website of GSV  https://gsv.ac.in/  

• NRTI - National Rail & Transportation Institute deemed to be a University - Subsumed into GSV - Gati Shakti Vishwavidyala 

 

• GSV  - Established in 2022 at Vadodara 

 

• India’s First University in Transport & Logistics sector in India

 

• A World-class multi-disciplinary, multi-dimensional, futuristic institution in the Transport sector. 

 

• Established duly enacted Central Universities (Amendment) Bill 2022 in Lok Sabha

 

•  Covering Roads, Railways, Shipping, Aviation, etc. 

 

•  Mandate: Create a resource pool of best-in-class professionals for the entire transportation sector across technology, management, and policy comprising multidisciplinary teaching, executive training, and research.

 

• Chancellor: Shri Ashwini Vaishnaw, Minister of Railways. 

• Vice-Chancellor: Professor (Dr.) Manoj Choudhary, Ph.D.- IIT/Kanpur  

 

Courses offered:  (Specialization in Rail Engineering & Transport Management) 

B.Tech courses: 

1. Civil Engineering 

2. Electrical Engineering 

3. Mechanical Engineering 

4. Electronics & Communication Engineering 

5. Artificial Intelligence & Data Science 

MBA Courses: 

  

1. Logistics & Supply Management 

2. Transportation Technology  

Graduation Courses:  

1. BBA in Transportation Management 

2. B.SC in Transportation Technology

 

•  For Faculty and admissions: https://gsv.ac.in/faculty/#  

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