Cash Remittance Note

Cash Remittance Note

                                              Station Accounts - Without books  2016  - 5 marks

·         CR (Cash Remittance) Note  is the Remittance Note used by the Station Masters for sending the cash, Cheques & Vouchers to the Cash Office

·         Serially numbered and bound in Book.

·         Prepared in 3 foils.

o   First  -Block Foil - Retained with the Station Master. 

o   Second - Counter foil sent to the Traffic Accounts office by the Cashier . duly stamped with the office seal and signed by the Cashier and the Cash witness and return the same to the Station Master. The same should be attached to the respective Block foil.

o   Third - Outermost foil passing to the Traffic Accounts Office

·          Only One C R Note  - for remittance of all the cash received at the Station from all Sources.

·         Erasures/alterations in the CR Note are totally forbidden.  If it is required, fresh one is prepared duly cancel the incorrect one.

·         Reverse side of CR Note - Details of Currency notes, cheques & Vouchers which represent cash should be noted. If space is not sufficient, a separate memo should be prepared in manuscript.

·         Must be personally signed by the Station Master or authorized person and stamped with his station cash seal.

·         A memo of vouchers must invariably be prepared separately for goods and coaching vouchers. The memo of vouchers, together with the vouchers, should be placed in an envelope which should be sealed and the total amount of the vouchers enclosed should be clearly recorded on the outside of the cover.

·         The number of the cash bag in which the cash is remitted should be entered on all the three foils of the cash remittance note.

·         Nil CR Note - prepared with the word NIL on CR, if there  is no cash.

·         Responsibility of Traffic Cash witness - Signing the counterfoils of CR note and see  the entries of the CR notes are correctly made in the Cash Office records.

·         If a cash receipt is not received back in time, the Station Master should immediately report its non-receipt to the Cashier.

·         The credit on account of cash and vouchers should be taken in the balance sheet on the basis of the cash receipts received from the Cashier and not on the basis of remittances.

Procedure - Railway Stations/out agencies permitted to pay their cash collections direct to nearest authorised Bank:

·         Each remittance should be sent to the authorized Bank with the book of TR Notes (Treasury Remittance Notes) printed in blue paper in the proforma appearing at Appendix XXIV/E

·         TR note containes - 3 foils.

·         The Bank, will write in words at the foot of each form for the amount received, will retain the third foil and return the book with first and second foils duly signed. 

·         The foil bearing the signature of the said officer should be sent to the Cashier along with the cash remittance note.

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CMB - Contractor's Measurement Book

CMB - Contractor's Measurement Book

v  MB - Measurement Book is a old concept i.e., Measurements taken by the Railway Officials for payment of all works done otherwise than by department.

v  CMB - Contractor's Measurement Book -  by inserting the New clause 1316A in the Engineering Code -2012 edition vide ACS No.50 dated 21.09.2017. 

v  1316A -Engineering Code applicable for Contracts wherein the CMB is permitted (1316 para of Engineering Code is not applicable in these cases)

                        Click below for

                              Clause 1316A of Engineering Code -ACS 50 for CMB

v  In CMB, measurements are recorded by the Contractors themselves (not by Railway Officials) there by enabling the provisional payments in the "Works Contracts"

v  CMB -Form E1313 consists of

·         Sheet 1A  - Cover page - CMB No. (6 digits unique No.), Dept, Unit, Name of work, Agreement No., Name of Agency, Name to whom issued & Desg. , Date of Issue and Date of Return.

·         Sheet 2A Title page - Provision for obtaining the acknowledgement of AEN/XEN  by Dy.CE/C while handing over CMB & certificate of CMB contains 100 machine numbered pages.

·         Sheet 3A  - Provision for obtaining the acknowledgement of Contractor by AEN/XEN while handing over CMB.

·         Sheet 4A - Index of CMB - Particulars of entries of Running/Final Bills corresponding with the page numbers of CMB.

·          Sheet 5A - 100 machine numbered pages.

  

Salient features of CMB

v  Contractor is responsible for carrying out the measurements of the work executed and recording the same.

v  Top of each sheet of CMB contains A. Name of the Work  B. Agreement No.  C. Name of the Agency/Contractor  D. CMB No. (Unique No consists of 6 digits)

v  Recording of measurements by the "Contractor's Authorized Engineer".  In case of change of "Contractor's  Authorized Engineer", obtain the fresh approval of Dy.CE/C .

v  Recording of measurements to be neatly entered in his own hand writing.  No use of erasers/overwriting/typing fluid.

v  All cuttings shall be initialed. 

v  No page shall be destroyed/damaged.  No page shall be kept blank.

v     Witnessing of recording of measurements by Railways is not compulsory (except for initial levels in case of earth work & hidden measurements).    

v  On Account Contract Certificate:  Measurements shall be recorded for items & quantities to be paid.

v  For every 4th On Account Contract Certificate /Final Contract Certificate  - shall include previous On Account Contract Certificates also whether paid or not paid.  (like cumulative measurements as on date)

v  Lump sum measurements applicable only for Earth work.

v  Contractor shall take out carefully from the CMB, the used pages of CMB along with one extra blank page.  Staple them and submit to AEN/XEN along with Bill duly signing the measurements for processing of payments.

v  The contractor shall keep a photocopy of the measurements with him for future reference.

v  At the time of submission of Final Bill, the Contractor shall submit all remaining CMBs (partially used as well as unused ones) with him along with the Bill to the AEN/XEN.

Provisional payment (75% of amount of work done)  - New concept

v  SSE/JE with 5 years experience and AEN/XEN shall sign & record a certificate on the "Original Provisional "On Account Contract Certificate" as under  " Certified that the payment being made is less than the amount due for the quantities of works executed by the Contractor"

  

v  No provisional payment is allowed in Final Contract Certificate.

v  Subsequent "On Account Contract Certificates" can be raised by the Contractors only, when accounts of Previous On Account Certificates (provisional as well as remaining payment) has been finalised.

v  At the stage of Provisional payments - No test check of measurements by Railway Officials is required.

TEST CHECK BY RAILWAYS

v  Test Checks by Railways is compulsory at the time of processing the remaining amount of On Account Contract Certificate and Final Contract Certificate.

v  SSE/JE and AEN/XEN shall communicate the date of Test check to the Contractor in advance.

v  The Contractor A) can accompany during Test check B) Shall provide support staff & all required Tools and plants to facilitate the Test check.

v  Percentage of Test Check

SN	Description of Work	Test Check  - % of value
		SSE/JE	AEN/XEN
1	Measurement of Ballast, pitching stone, Earth work & hidden items	100%	100%
2	Initial & Final levels along centre line for earthwork in embankment and cutting	100%	100%
3	Intermittent levels along centre line for earthwork in embankment and cutting	100%	20%
4	Initial, Intermittent & Final levels except centre line for earthwork in embankment and cutting	100%	20%
5	Measurement of all other items	100%	20%

              During TEST CHECK:

v  Discrepancies if any noticed - shall be communicated by AEN/XEN to the Contractor.

v  All fresh copies of Invoices shall be submitted by the Contractor duly taking the consideration/cognizance of the above discrepancies.

FULL PAYMENT - ON ACCOUNT & FINAL BILLS

v    AEN/XEN shall submit original copy of invoice & On Account Contract Certificate of remaining amount / Final Contract Certificate, along with required number of duplicate copies and used sheets of CMB to Dy.CE/C for the purpose of passing of the Bills and releasing the payments.

v  Once the payment is released, Dy.CE/C shall return back the used sheets of CMB to AEN/XEN for safe custody, duly crossing of measurements by the Finance Officer.

v  The AEN/XEN shall rebind all the 100 pages of CMB along with Sheets 1A to 4A for submission of the same to the Dy.CE/C.

v  The Final Contract Certificate shall be passed by Dy.CE/C only after receipt of all CMBs (used as well as blank) from AEN/XEN.  

v  New clause of 1316A of Engineering Code  - applicable to all the Depts of Indian Railways and to be executed through equivalent authorities of respective depts. (say AME/DME in lieu of AEN/XEN)

v  Railway Board guidelines to Zonal Railways on CMB policy

1.      Permitted for Rs.20 Crores and above valued works only.

2.      CAO/C  shall select 3 works in each Zonal Railway to adopt this new policy.

3.      Tender documents are suitably modified duly inserting the clause Para 1316A of Engineering Code as special condition.

4.      Railway authorities should test check within 45 days of submission of measurements recorded by the Contractor.

5.      Before processing 75% provisional payment, concerned executive shall ensure that the supplies made by the contractor are in commensurate with the requirements for execution of works or not.

6.      Feedback on new policy should be submitted to the Board by 31.03.2018 in order to review this policy. 

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Strategy for Preparing Appendix3 Exam

• Read relevant Indian Railway Codes especially Accounts Code, Finance Code & Engineering Code thoroughly 
• Download the Codes from the Railway Board website.  Link is given below.

Codes and Manuals

• Take Print out the relevant chapters only and the desired medium i.e., either English or Hindi.  It is one time investment for your career.
• If time permits, prepare notes.
• Purchase one good guide.
• If possible, group study/combined study will help more (subject to like minded colleagues)
• Draw the time table and study well. 
• Luckily, You will have sufficient time.

Suggested Railway Codes for Appendix3 Examination

RAILWAY CODES – OPTIONALS

ü  Frequently asked question is “WHICH CODES ARE REFER FOR WHICH OPTIONAL”

ü  Here is the answer.  

ü  Related Manuals, GCC- General Conditions of Contract  and Finance Compendium (for General Expenditure)  also helpful for attempting optional papers.

Railway Codes and Manuals link  

Optional	Railway Code	Railway Code	Railway Code
Books & Budget	Accounts Code Volume One	Finance Code Volume One	Finance Code Volume Two
General Expenditure	Accounts Code Volume One	Finance Code Volume One	Engineering Code
Stores Accounts	Stores Code Volume One	Stores Code Volume Two
COS office – General procedures	Stores Code Volume One	Stores Code Volume Two
Workshop Accounts	Rolling Stock Code
Traffic Accounts	Accounts Code Volume Two	Traffic Code
Station Accounts	Accounts Code Volume Two	Traffic Code
Traffic Statistics & Traffic Book	Accounts Code Volume Two	Traffic Code
Establishment & PF Accounts	Establishment Code Volume One	Establishment Code Volume Two

Appendix 3 Exam Dates announced - 26th November, 2018 onwards

Click below for 

Appendix3 Exam 2017 & 2018 Notification

LDCE (30%) - Accounts Dept - Exam Structure

LDCE (30%) - Accounts Dept - Exam Structure

                        Paper one  - 150 marks   - Time 3 hours

	Particulars	Marks
Part  A	GK, English language & Official Language	50
Part  B	General Principles of Govt  Accounting and Audit with special reference to Railways	50
Part  C	Books & Budget  and Traffic Book	50
	Total	150

                         Paper Two  - 150 marks   - Time 3 hours

	Particulars	Marks
Part  A	Financial Justification for expenditure, Traffic Costing and Management Accounting	50
Part  B	Traffic Accounts, Statistics & Establishment Or General expenditure, Stores & Workshop Accounts	100
	Total	150