Railway Accounts Department Examinations

Sunday, April 15, 2018

Differences between Variation & Vitiation


Differences between Variation & Vitiation


Variation of quantities

v  Detailed instructions regarding variation of quantities are available in Clause No.42(4) of GCC – General Conditions of Contracts

v  Variation of quantities  - Increases

Variation
Rates
Approval
Concurrence
Remarks
Individual items of the contract
100% to 125%
Same rate
No
No
126% to 140 %
98 % of the rate
S.A.G Officer & above
No
If unavoidable, considering the floating of fresh tenders.  If not practicable, go for reducing rates with the existing agreement.
141 % to 150 %
96% of the rate
Beyond 150 %
96% of the rate
Associate finance concurrence required
Overall Agreement value
Beyond 150 %
General Manager
Personal concurrence of FA&CAO/FA&CAO(C)
Through fresh tenders or negotiating with the existing tenderer

v  Variation of quantities – decreases
Variation
Rates
Approval
Concurrence
Remarks
Individual items of the contract
100% to 75 %
Same rate
Contract signing authority
No
75 % and below
Same rate
S.A.G Officer & above
Associate finance concurrence required
1.Obtain “No claim certificate” from the contractor.
2.Furnish detailed reasons for such decrease
3.Certified that the work proposed to be reduced will not be required in the same work.
Beyond 150 %
96% of the rate
Associate finance concurrence required
Overall Agreement value
Beyond 150 %
General Manager
Personal concurrence of FA&CAO/FA&CAO(C)
Through fresh tenders or negotiating with the existing tenderer

v  Foundation Items – No such quantity variation.

v  SOR items – limit of 25 % apply to the value of SOR schedule as a whole and not on individual SOR items.

v  But in case of NS items, the limit of 25% would apply on the individual items irrespective of the manner of quoting the rate (single percentage rate or individual item rate)


v  For the tenders accepted at Zonal Railways level, variations in the quantities will be approved by the authority in whose powers revised value of the agreement lies.

v  For tenders accepted by General Manager, variations up to 125% of the original agreement value may be accepted by General Manager.

v  For tenders accepted by Board Members and Railway Ministers, variations up to 110% of the original agreement value may be accepted by General Manager.



Vitiation

ü  Meaning of Vitiation is invalid or legally defective.

ü  In Railways, Vitiation is change in inter se of contractors due to variation of quantities in the work during the course of execution.

ü  The aspect of vitiation of tender with respect to variation in quantities should be checked and avoided.


ü  Example of Vitiation:


Tabulation of Tenderers of the Work

A
B
C
Item
Quantity
Rate
Total
%
 total value
 %
 Total value
%
 Total Value
X
100
1000
100000
2
102000
1
101000
6
106000
Y
200
50
10000
5
10500
10
11000
5
10500
Z
300
20
6000
10
6600
20
7200
5
6300
Grand total
119100
119200
122800
L 1
L 2
L 3


                Suppose, during the course of execution of above work, the quantity of Item X may be increased from
              100 to 125.  Then we have to check, whether any vitiation is occurred or not.

A
B
C
Item
Quantity
Rate
Total
%
 total value
 %
 Total value
%
 Total Value
X
125
1000
125000
2
127500
1
126250
6
132500
Y
200
50
10000
5
10500
10
11000
5
10500
Z
300
20
6000
10
6600
20
7200
5
6300
Grand total
144600
144450
149300
L 2
L 1
L 3

ü  Due to change in the quantity of X item, the inter se of Contractors has changed and L1 (at the time of awarding contract) is now become L 2 and vice versa.  This is called Vitiation of the Agreement.

ü  Tenderer should be advised to quote a common percentage below/above for SSR items as well as for NS items. Such a common percentage of rates will facilitate quicker evaluation of tender and its finalization. Besides, the possibility of vitiation of tender as a result of variations in quantities of different items will also be eliminated.

ü  In case of vitiation of the tender (both for increase as well as decrease of value of contract agreement), sanction of the competent authority as per single tender should be obtained.


&&&&&&&&




PAC - Public Accounts Committee


Public Accounts Committee - PAC

                                   
v  Shortly or popularly called as PAC.

v  It is one of the Standing Parliamentary committees in India. Hence it is under the control of Speaker of Lok Sabha.

v  The term of office of PAC members is one year only.

v  Total Members should not be more than 22.  (15 Members were from Lok Sabha and 7 Members were from Rajya Sabha)

v  None of the above members shall be a Minister of Government.  If a Member after his election to the PAC is appointed a Minister, he ceases to be a member of the Committee. 

v  The Chairman of PAC is appointed by the Speaker amongst its members of Lok Sabha. Since 1967, the Chairman of the PAC has been a member of Opposition.  This practice has been continued since then, though it is not mandatory.

v  Functions of PAC

  1. Examination of the Appropriation Accounts relating to Railways, Defense Services, P & T Dept and other civil ministries of Central Government.

  1. Examination of Reports of CAG on the above Appropriation Accounts.

  1. Examination of CAG Report on Revenue Receipts of Government of India.

  1. That the money shown in the Appropriation accounts as having been disbursed were legally available for and, applicable to the service or purpose to which they have been applied or charged.

  1. That the expenditure conforms to the authority which governs it.

  1. That every re-appropriation has been made in accordance with the provisions made in this behalf under rules framed by competent authority.

v  Normally all the recommendations of the PAC are implemented by the Government.





Working of the PAC:

v  The representatives of the Ministries like Railways, Defense etc appear before the PAC when examining the Accounts and Audit (CAG) reports relating to their ministries.

v   The committee proceeds by way of INTERROGATION of witnesses.  The CAG is the "friend, philosopher and guide of the PAC" while attends the sittings of the Committee and assists it in its deliberations.

v  The Committee may appoint one or more Sub-Committees/groups to examine any particular matter.


Govt's Action on PAC recommendations:

v  Stages  are  1. Action taken Notes  2.  Action taken Report  3. Action taken Statement.

v  1. Action taken Notes:  Govt take action on the recommendations of the PAC and submit ACTION TAKEN NOTES to the Committee.

v  2.Action taken Report:  The PAC then present ACTION TAKEN REPORT after considering the views of Government.

v  3. Action taken statement:  The Government further submit an "Action Taken Statement on the action taken by the Government on the Action Taken Report of the committee.  Action taken Statement is generally laid before the House without any further examination by the PAC. 

v  Normally, almost all the recommendations of the Committee are implemented by the Government.

                                                                        ()()()()()()()()()

Saturday, March 31, 2018

Leave Rules - Multiple choice Questions with Answers


Click below for Codal rules

LEAVE RULES – MULTIPLE CHOICE QUESTIONS WITH ANSWERS

1. How many days of LAP in a calendar year, a permanent/ Temporary Railway servant shall be entitled to get?
a) 20 days 
b) 15 days 
c) 30 days 
d) 45 days
2. How many days of HLAP in a year, can be credited to an employee?.
a) 30 days 
b) 10 days 
c) 20 days 
d) 12 days
3. A female Railway employee shall be entitled to maternity leave for
a) 180 days 
b) 120 days 
c) 90 days 
d) 130 days
4. For miscarriage, including abortion, what period of Maternity leave may be granted?.
a) 6 weeks 
b) 45 days 
c) 7 weeks 
d) 43 days.
5. Paternity leave is admissible with less than two surviving children for a period of
a) 10 days 
b) 20 days 
c) 15 days 
d) 25 days
6. Maximum days of leave on average pay that can be accumulated is
a) 120 
b) 180 
c) 190 
d) 300
7. LAP shall be credited to a Railway servant at the rate of
a) 2 ½ days per month 
b) 3 days per month 
c) 2 days per month 
d) 1 ½ days per month
8. How many days of LAP per year can be credited to a school staff ?
a) 10 days 
b) 5 days 
c) 7days 
d) 8 days
9. How many days of LHAP can be accumulated to an employeet in his service life?
a) 300 days 
b) 450 days 
c) 600 days 
d) Un limited
10. A male railway servant may be granted Paternity leave having surviving children
a) Less than two 
b) One 
c) Four 
d) Three
11. Up to what limit, maternity leave may be combined with any kind of leave?
a) One year 
b) Two years 
c) Unlimited 
d) Six months
12. A Trade Apprentices may be granted leave on full stipend for a period not exceeding----------- days per year.
a) 15 days 
b) 13 days 
c) 10 days 
d) 12 days
13. Apprentice Mechanics in Railways Workshops may be granted leave on full stipend for period not exceeding…...
a) 16 days 
b) 20 days 
c) 25 days 
d) 30 days
14. Gazetted officers may be granted LAP for the period exceeding 180 days but not exceeding ………, if leave granted out side India.
a) 200 days 
b) 240 days 
c) 230 days 
d) 250 days
15. Study leave shall count for :-
a) Reckoning seniority 
b) Reckoning increment 
c) Earning LAP 
d) Earning LHAP.
16. Which of the following category is entitled for hospital leave?
a) Group ‘A’ 
b) Group ‘B’ 
c) Group ‘C’ 
d) Group ‘D’
17. When no leave is admissible under any other rule, the leave granted is known as
a) LAP 
b) LHAP 
c) SPL Leave 
d) Extra ordinary leave.
18. Maximum encashment of leave on average pay is…….
a) 200 days 
b) 60 days 
c) 360 days 
d) 300 days
19. Who is the authority to sanction Special Disability Leave?.
a) Senior Scale Officer 
b) J A Grade Officer 
c) DRM 
d) ADRM
20. Leave of any kind can be combined with vacation in the case of
a) Officers 
b) Office Staff 
c) Running Staff 
d) Rly. School Teacher

21. What is the maximum period of leave on Average pay at time that a Railway servant may be granted?
a) 120 days 
b) 160 days 
c) 180 days 
d) 300 days
22. What is the maximum limit of Leave not due that may be granted to a permanent Rly.Servant during his entire service period?
a) 360 days 
b) 380 days 
c) Unlimited 
d) 300 days
23. Within which period, Paternity Leave can be granted?
a) Six months 
b) Three months 
c) Four months 
d) 15days
24. Special Disability Leave on average pay granted for accident on duty shall not exceed………
a) 120 days 
b) 125 days 
c) 360 days 
d) 280 days
25. Paternity leave is also admissible to
a) Casual Labour 
b) Casual labour with temporary status 
c) After completion of 180 days of service 
d) After regular absorption
26. Staff of which Railway are entitled to avail extra Casual leave?
a) SER 
b) ECOR 
c) NFR 
d) ECR
27. Whom does the Compensatory Casual leave is admissible?
a) Supervisory staff 
b) Group ‘D’ staff 
c) Group ‘C’ & Group ‘D’ staff but not supervisor
d) Stenographer & Confidential Assistant
28. Quarantine Leave
a) Withdrawn 
b) Admissible in critical diseases 
c) For Eye disease 
d) Wife’s Sickness

29. Commuted leave is admissible on
a) Medical Certificate 
b) Request of an employee 
c) Discretion of competent authority 
d) None
30. If a Railway employee applies for a kind of leave say LAP, in advance, the competent authority may……..
a) Sanction as CL 
b) sanction as LWP 
c) refuse to sanction it 
d) convert it as commuted leave
31. A Railway shall be granted leave of any kind for a continuous period of not exceeding……
a) 3 Years 
b) 4 years 
c) 5 years 
d) 6 years
32. Which of the following leave can be combined with vacation in case of a school teacher?
a) Only LAP 
b) Only LHAP 
c) Any kind of leave 
d) Special disability leave
33. How many occasions does a workshop staff be granted half a day’s LAP?
a) 6 occasions 
b) 10 occasions 
c) 6 occasions 
d) 12 occasions
34. Hospital leave granted to a non-Gazetted Rly. Servant should not exceed a total of ……..when combined with other leave
a) 24 months
b) 26 months
c) 28 months 
d) 18 months
35. What is the maximum limitation of Leave Not Due granted on medical certificate during the entire period of service?
a) 360 days 
b) 365 days 
c) 370 days 
d) 390 days
36. Maximum of study leave that can be granted to an employee during his entire service period is ……..
a) 36 months
b) 28 months
c) 24 months 
d) 30 months
37. In case of ‘Cut in pension’, for compulsory retirement as a measure of punishment, leave encashment is admissible for…
a) 360 days 
b) 150 days 
c) un utilized days 
d) not eligilble

38. Which of the following leave may be granted to a Rly. Servant, Volunteered to donate blood in Govt./Rly. Hospitals for railway employees.
a) Special Casual leave 
b) casual leave 
c) LAP 
d) LHAP
39. If a railway servant resigns from service during study leave, and it is converted into regular leave as LAP/LHAP leaving balance, such a balance shall be treated as….
A) unauthorized absence 
b) Extra ordinary leave 
c) Study leave 
d) Leave not due

40. Who is the Authority to grant study leave abroad?
A) Rly. Board 
b) GM 
c) DRM 
d) CPO
41. Who is the Competent Authority to grant study leave within India?
A) Rly. Board 
b) GM 
c) DRM/CWM 
d) CPO

ANSWERS WITH THE RELEVANT RULE
1. (c) 30 days in a calendar year; (Para-523 of IREC,Vol-I,1995 edition)
2. (c ) 20 days in a year; (Para-526 of IREC,Vol.-I,1995 edition)
3. (a) 180 days; (Estt. Srl. No. 162/97 & Para-551 of IREC-Vol.I,1995 edition)
4. (b) 45 days; (Estt. Srl. No. 72/97 )
5. (c ) 15 days; (Estt. Srl. No. 162/97 & 154/97)
6. (d) 300 days; (Estt. Srl. No. 172/97 )
7. (a) 2 ½ days per month; (Para-524 of IREC,Vol-I,1995 edition)
8. (a) 10 days; (Para-525 of IREC,Vol-I,1995 edition)
9. (d) Unlimited; (Para-526 of IREC,Vol-I,1995 edition)
10. (a) Less than two surviving children; (Para-551(A) R-I)
11. (a) One year; (Para-551, R-I)
12. (d) 12 days; (Para-534, R-I)
13. (a) 16 days; (Para-533, R-I)
14. (b) 240 days; (RBE No. 42/92)
15. (c ) Earning LAP (R-I, 556)
16. (d) Group ‘D’ only. (Para-554 of IREC, Vol.-I)
17. (d ) Extra ordinary leave (Para 530, R-I)
18. (b) 60 days;
19. (d) ADRM (Rule 552, 553, R-I).
20. (d) Rly. School Teacher (Para 525, R-I).
21. (c) 180 days; (Para 523, R-I)
22. (a) 360 days; (E. S. No. 31/89 & Para 528,R-I, 1995 edition)
23. (a) 6 months; (E. S. No. 05/2000)
24. (d) 280 days; (Para 553 (iii), R-I)
25. (b) Casual labour with temporary status; (E. S. No. 143/99)
26. (c) NFR;
27. (c) Group ‘C’ & Group ‘D’ staff but not supervisor; (E. S. No. 27/61)
28. (a) Withdrawn; (Para, 555, R-I)
29. (a) On Medical Certificate; (Para, 527, R-I)
30. (c) Refuse to sanction it; (Para, 503, R-I)
31. (c) 5 years; (Para, 510, R-I)
32. (c) Any kind of leave; (Para, 525 (d) , R-I)
33. (a ) 6 occasions ( Para539/2, R-I)
34. (c ) 28 months (554/4, R-I
35. (a) 360 days; (E .S.No.30/89)
36. (a ) 36 months (170/98 )
37. (d) not eligilble; (E.S.No.334/87)
38. (a) Special Casual leave.
39. (b) Extra ordinary leave (R-I, Appv./ul/2/w)
40. (a) Rly. Board (E.S.No.77/02)
41. (b) Rly. Board (E.S.No.77/02)
                                                               
%%%%%%