Lost Man Hours

 

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📘 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.

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🧾 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
  
  

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📊 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

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📝 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

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✅ Why It Matters in Audit Reports:

• Helps in cost-benefit analysis
  
  

• Indicates wastage of public resources
  
  

• Forms the basis for recommendations on manpower optimization

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• Once notified and made effective, the foregoing Acts will be repealed.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.

Official Language - e Applications

 

A list of important e-applications/software developed or managed by the Department of Official Language (Rajbhasha Vibhag), Ministry of Home Affairs, Government of India, to promote and propagate Hindi as an official language:

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1. Kanthastha (कंठस्थ)

• Type: Desktop software
  
  

• Purpose: Translation from English to Hindi using memory-based translation.
  
  

• Key Features:
  
  

• Helps officers and staff translate standard official English sentences into Hindi.
  
  

• Works offline; useful in ministries and offices with limited internet.
  
  

• Enhances translation speed and consistency.
  
  

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2. LILA – Rajbhasha (Learn Indian Languages through Artificial Intelligence)

• Type: Web-based e-learning portal
  
  

• Purpose: Learn Hindi for non-Hindi speakers.
  
  

• Key Features:
  
  

• AI-powered language learning platform.
  
  

• Designed for employees whose mother tongue is not Hindi.
  
  

• Offers progressive modules, quizzes, and assessments.
  
  

• Promotes official language learning in a simple and engaging format.
  
  

• Access: http://lilaproject.in
  
  

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3. MANTRA (Machine Assisted Translation Tool)

• Type: Rule-based translation system
  
  

• Purpose: Translation between English and Hindi.
  
  

• Key Features:
  
  

• Developed for precise English-to-Hindi translation of government documents.
  
  

• Supports domain-specific rules for better accuracy.
  
  

• Originally developed by CDAC under the guidance of the Department of Official Language.
  
  

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4. Anuvadaksh (अनुवादक्ष)

• Type: Online Translation Tool
  
  

• Purpose: Translation of official documents from English to Hindi.
  
  

• Key Features:
  
  

• Cloud-based, web-accessible translation system.
  
  

• Uses Artificial Intelligence and Natural Language Processing (NLP).
  
  

• Aims to improve efficiency and reduce translation cost in government offices.
  
  

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5. Hindi Tools / Unicode Typing Tools

• Type: Software utility
  
  

• Purpose: Hindi typing and Unicode text conversion.
  
  

• Key Features:
  
  

• Typing assistance in Hindi using Remington and Inscript keyboards.
  
  

• Transliteration support from English to Hindi.
  
  

• Useful for employees who are not proficient in traditional Hindi typing.
  
  

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6. e-Hindi Learning Module

• Type: Online Training
  
  

• Purpose: Promote Hindi language usage among central government employees.
  
  

• Key Features:
  
  

• Includes video tutorials, reading materials, and tests.
  
  

• Available on the Department of Official Language’s portal.
  
  

• Helps improve proficiency for Prabodh, Praveen, and Pragya level exams.

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7. Hindi e-Tutorials on YouTube and Diksha Platform

• Purpose: Easily accessible language learning resources.
  
  

• Key Features:
  
  

• Available as videos for Prabodh/Praveen/Pragya.
  
  

• Promotes remote learning and exam preparation.
  
  

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Comparison of Railway Budget Grants

 Comparison of Railway Budget Grants

Aspect	Railways Internal Circulation	Parliamentary Oversight (C&AG Scrutiny)
Types of Grants	1. Budget Grant (BG) 2. Spending Limit (SL) 3. Revised Grant (RG) 4. Final Grant (FG)	1. Original Grant (O) 2. Supplementary Grant (S) 3. Excess Grant
Purpose	Internal monitoring and control of Railway expenditure	Parliamentary sanction and post-facto legislative accountability
Authority Concerned	Ministry of Railways, Zonal Railways	Parliament of India
Budgeting Stage	Throughout the financial year	During and after Budget session of Parliament
Documentation	Internal budget circulars, Demand Forecasts, Expenditure Registers	Appropriation Bill, Budget Documents presented to Parliament
Audit/Reconciliation Role	Reviewed internally by Railways	C&AG scrutinizes via Appropriation Accounts
Approval Needed From	Railway Board	Parliament of India

Explanation of Each Term

Railways Internal Circulation

BG - Budget Grant: Initial estimate of funds allocated at the start of the financial year.

SL - Spending Limit: The maximum limit up to which the spending can be made under a grant.

RG - Revised Grant: Modified estimate based on mid-year trends and actual expenditure.

FG - Final Grant: Consolidated and actualized allocation after adjustment of estimates and savings.

Parliamentary Classification

O - Original Grant: Sanctioned during the Annual Budget approved by Parliament.

S - Supplementary Grant: Additional funds sought during the year for unanticipated needs.

Excess Grant: Sought after the financial year ends if expenditure exceeds total sanctioned grant.

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