Railway Accounts Department Examinations

Thursday, April 23, 2020

IR-WCMS

IR-WCMS - Indian Railways Works Contract Management System

·         Source: Click for Railway Board Letter dated 21.04.2020

·         Developed by CRIS

·         Web enabled application ( i.e., work on any device that can run on a supported browser and has an active Internet connection)

·          hosted on https://ircep.gov.in/

·         Applicable from 01.05.2020 for all new works in Engineering Dept

  • Integrated with IREPS for importing data and IPAS for release of payment to contractors.

·              Covers:   all the activities associated with contract handling which inter-alia include the following:

    1. Submission of Performance Guarantee
    2. Preparation & signing of contract agreement
    3. Billing and its integration with IPAS for Payment
    4. NS items preparation and sanction

e.      Variation statement preparation and sanction

f.        Extension of DOC (Date of Completion)

g.       Release of PG/SD

h.      Correspondence between Railways with contractors

·              The e-module for Zonal Contracts has also been developed.

·         IR-WCMS not applicable for

·         Contracts having provision of contractor's measurement

·         Composite contracts having scope of Elect. & S&T works also

·         Contracts having provision for release of advances to contractors

·         The modules for above are also under development and shall be launched soon.

·          In the First phase, Engineering Dept of 17 Divisions  in Indian Railways already implemented. 

·         Board has been decided to extend this e-application to all new works awarded on or after 01.05.2020 in Engineering Dept of all the Divisions in Indian Railways.

·           Exemption - Applicable of WCMS   - With DRM's personal approval with reasons recording.

·           In any case, Works Contract shall not be handled both manually and on IR-WCMS.

·              Only new contracts shall be handled on IR-WCMS. The ongoing contracts shall continue to be handled manually.

·              However TC (Tender Committee) proceedings and LOA need to be through IREPS only.  Later the same may be imported to IR-WCMS.

·              Since railway clerical staff, supervisors and contractors would be operating IR-WCMS, officers who have already been trained by CRIS shall provide necessary training to them.

·              Being a financial application, officers are strictly advised not to share their passwords with others and keep digital key in their personal custody.

·              Final phase - The IR-WCMS in Engineering dept should be replicated to other depts i.e., Electrical, S&T, Mechanical also by 30.06.2020.  Training of Officers & staff of other depts should be impart by the Officers of Engineering Dept.

·              Following users have been created as Administrator and they can further create other users as per requirements. Users are advised to change the password immediately after first login :

S.N0.

Login ID

Password

Example for

"Firozpur" divison

         <Div                           FZR

1.

sdenc<div code>

12345678

sdencfzr

2.

adrminfra<div code>

12345678

adrminfrafzr

3.

sdfm<div code>

12345678

sdfmfzr

 

·              IR-WCMS would assist officers, staff as well as contractors to a large extent in efficiently managing works contracts.

·              For any assistance in operating IR-WCMS, officers may kindly contact the following officials:

Name

Desg

Contact Number

Shri S P Ojha

Sr.Project Engineer/CRIS

8130797596

Shri A Rehman

GM/CEP-I/CRIS

8130096256

Shri P S Gupta

EDCE/G, Railway Board

9717647692

 

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DA / DR Freezing

Freezing of Dearness Allowance(DA) and Dearness Relief(DR)


As responsible citizens, we  have to forego and ready to face many more cost cutting exercises to get out of the current COVID -19 crisis, which is looming the entire world.  


·         Additional DA & DR to Central Government employees and Pensioners respectively due from 01.01.2020 (i.e., 4 %)  and also to be due on 01.07.2020 and 01.01.2021  - Not to be paid.
·          After 01.07.2021, as and when Govt decides, the same may be restored prospectively and subsumed in the cumulating revised DA & DR with effect from 01.07.2021
·         But, arrears for the past period  (i.e., 01.01.2020 to 30.06.2021) is not allowed.
·         However, existing DA rate and DR rate ( i.e., 17%)  is continue and paid as usual.
Example
At present DA Rate (from 01.07.2019) - 17 %
From Date
DA Rate %
Cumulative
Paid
Remarks
01.07.2019
5
17
17

01.01.2020
4
21
17
enhanced DA for 18 months
is give up/sacrifice equallingg
one month salary approx
01.07.2020
4 (assumed)
25
17
01.01.2021
4 (assumed)
29
17
01.07.2021
4 (assumed)
33
33
Restored prospectively and paid



WGR in Workshop Accounts

WGR - Workshop General Register

                       Shri Uday Kiran Bora, PS to PFA/SCR, 

Mobile: 9242323381

 

·         A Workshop has number of shops viz. Lathe, Assembly, Saw mill, Smithy etc.,

 ·         A work order is an authority issued by Production Control Office to initiate any work in a shop.

 ·         A work order will be enclosed with Route card (process of operations), material required etc.

 ·         Job card will move along with physical work, on which the timings of staff worked on this work are noted.

 

·         Average Rate per hour =        Total wages paid (incl. Allowances)

§  Total no of hours worked in a month.

 

 ·         Necessity of Costing in Workshops: To know the output/outturn of any work and also to check whether the work is financially viable or not.  

Costs are divided into

Prime Costs

(Direct Costs)

On Costs

(Indirect costs)

 

 ·         Prime costs = direct labour costs + direct material costs

 ·         Oncosts = indirect labour costs + indirect material costs

 ·         Note: In workshops – Oncosts and in Productions it is overhead charges.

 

Calculation of cost for a work:

 

Material used for all works in a shop

Labour for all works in a shop

1. Stores from stores depot

1. Total labour cost = total no. Of hours * average rate per hour

2. Direct Purchases

2. Incentive cost based on job card

3. Received from other railways

3. Misc. Costs

4. Credits (Returned stores)

 

Total: Stores subledger of the shop (1+2+3+4)

Total: Labour subledger of the shop (1+2+3)

All shops added: Stores subledger of the workshop

All shops added: Labour subledger of the workshop.

 

 

Workshop General Register

Out Turn Statement Part – I

Out Turn Statement Part – II

Outlay adjustable during the month

Outlay on works in progress & completed works – awaiting acceptance by the concerned parties. 

 ·         Parallelly Check Sheet is prepared from the summary of the stores subledgers and labour subledger to see that all the entries are entered in WGR.   

 ·         Workshop General Register: The totals of Stores subledger of the workshop and Labour subledger of the shop are noted in a register, shop wise and work order wise, for a month is called Workshop General Register.

 ·         Out Turn Statement: From workshop general register, the Out Turn Statement Part- I and Out Turn Statement Part-II are prepared. Out Turn Statement is prepared to check whether it is booked to proper heads of account or not.

 

***

 

 


Wednesday, April 22, 2020

iMMS

 

iMMS

By Shri Damodar Prasad, Sr.AFA (Retd)

 


Source: Official Twitter account of Indian Railways Click here


·         Acronym of Integrated Material Management System.

 

·         Initially  Materials  Management  Information  System  (MMIS)  was  developed  by  Central Railway  in  1998 year.

 

·         Covered PCMM office, Stores Accounts Office and Major Depots of  the Central Railway.

 

·         MMIS  - Areas

Purchases

Issues

Generating PO - Purchase Order

Generating ERM - Electronic Requirement Mandate

RO - Receipt Order

Issue Note

 

·         MMIS - Generation of the following Reports

A.      Details of slow moving items.

B.      Quantities available as on date.

C.      Pending POs (Purchase Orders)

 

·          MMIS  has  undergone  several  customizations  and  is  implemented  at  most  of  the  Stores Depots; Divisions  & Stores finance  branches  all  over  Indian  Railways. 

 

·         MMIS  to iMMS - This decentralized  MMIS  running  on  individual server  in  Zonal  Railways  is  being  integrated  at  CRIS  (Centre  for  Railway  Information Systems),  New  Delhi  with  the  iMMS  (Integrated  Material  Management  System)  web  based application  on  central  servers. 

 

·         First phase of iMMS - Local  purchase  module  of  iMMIS  has  been rolled  out  for  implementation  in  all  depots  and  divisions  of  stores  department  of  Zonal Railways,  both  for  Stock  &  Non-Stock  items.   

 

·         iMMS  -  catering  depot  transaction (Issue/  Receipt)  of  all  the  Indian  Railways.

 

·          iMMS  to IPAS   - Once  this  application  is  fully  implemented  and integrated  with  IPAS  it  will  take  care  of  all  the  payments  and  suspense  head  operated  in Stores Accounts.

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Homophones for LDCE English

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Railway Accounts Vs Commercial Accounts


Railway Accounts Vs Commercial Accounts

Railway Accounts
Commercial Accounts
Demands Recoverable A/c
Debtors A/c
Traffic A/c
Debtors A/c
Sales Suspense A/c
Debtors A/c
Labour  Suspense A/c
Creditors A/c
Purchase Suspense A/c
Creditors A/c
Demands Payable A/c
Creditors A/c
Cheques & Bills A/c
Bank A/c
RIB - Remittance Into Bank A/c
Bank A/c
Stores A/c
Purchases A/c or Sales A/c

Notes:
·         The above list is not exhaustive.
  
·         Though the nomenclature is different in Indian Railways, but the recording of Journal Entries in the Railways is always abide by the Golden Rules of Double Entry system.

Tuesday, April 21, 2020

Unit Piling in Stores Accounts


Unit Piling


·          Para 1250 of Indian Railway Stores Code

·         Object of Unit Piling: To retrieve or ascertain the existing stock at any time without any difficulty

·         System of stocking the stores like
1.       So many deep to a row and so many rows to a layer
2.       In case of small items,  a system of packing in bags , uniform quantities in convenient weights or number based on average quantities for one issue.
3.       Wherever practicable, graduation marks should be painted on bins to show certain previously ascertained quantities which would enable a busy DSK  to know at glance the approximate stocks in his custody and for taking steps for prompt recoupment.

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Sunday, April 19, 2020

Konkan Railway

Konkan Railway

·         Missing link between Mumbai and Mangalore.

·         740 Kms

·         KRCL - Konkan Railway Corporation Limited

·         Govt of India Undertaking

·         Hqrs -CBD (Central Business District),  Belapur in Navi Mumbai

·         Connects Maharashtra, Goa, Kerala and Karnataka

·         First train flagged off on 26.01.1998

·         No of Stations - 67

·         Broad Guage (1.676mm)

·         Total Cost - Rs. 3555 Crores

·         Total Staff - 5300

From

To

Saving in distance (Kms)

Saving in Time ( In Hrs)

Mumbai

Mangalore

1127

26

 

·          Organization: CMD plus 13 Directors.

·         RO-RO - Roll-on Roll-off service - in 1999. The first of its kind in India, allowed loaded trucks to be transported on Railway Wagon flatcars.

·         There is NH-66 passing through same route. Truck drivers find it extremely difficult to drive loaded trucks through ghats, undulating surfaces, narrow roads and poor road and weather conditions. The KRCL came with concept of RORO, where loaded trucks are moved on wagons and are traveled by train. This has helped in saving of fuels, decrease in wear and tear of lorries (trucks), relief to drivers of driving in extreme conditions, can reach faster to destination. This also helps in decongestion of roads and lowering of pollution. This concept has been beneficial for both truck operators and KRCL. 

  • 100 Percent electrification from Roha (Maharashtra) to Thokur (Karnataka)  -740 Kms at a cost of Rs. 1280 Crores

Beginning

·          Initiated in the year 1971

·         1984 - Final Location Engineering cum Traffic survey

·          1988 - Survey report submitted to Railway Board.

·          Arranging funds for such mega project - very tough one.  so Dr. Bimal Jalan, then Economic Adviser to the Finance Minister, suggested the idea of a Corporation with the Centre and beneficiary states .

·         1990 - Sri E Sreedharan, who was retired as Member, Engineering, was chosen the First Chairman & MD of the Konkan Railway.

·         19.07.1990 - KRCL - Konkan Railway Corporation Limited  - incorporated as a Public Limited Company under the Companies Act, 1956.

·         First time, Govt of India had departed from its policy of controlling Railways.

·         15.09.1990 - Foundation stone laid at Roha.

 

Sreedharan style of Construction:

 

·         Entire 760 KM project divided into 7 segments.

·         Each segment headed by Chief Engineer, who was delegated with full powers.

·         The field level - with newly recruited 400 young engineers from fresh graduates.

·         At the peak of construction, not more than 2400 personnel from MD to lower level.

·         WANs/LANs for instant communication

·         Survey - First time in Indian Railways history - Sent out of  teams of boys having diploma in Engineering  with Kawasaki Bikes with petrol and Rs. 100/- Per day . Normally Jeeps and lot of people running around.  

·         30 teams in Goa worked on 16 different alignments and the data was analysed by Shri Rajaram, the Chief Engineer ( later MD of KRCL too) analysed the entire data on an assembled computer, which was bought cheap in Bangalore.  He himself designed the software for this analysis.  This approach saves 90 % of the normal cost.

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