Appropriation Account - 402-F-I
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Questions and Answers

Who is responsible for signing the Appropriation Accounts as Principal Secretary to the Government of India, Ministry of Railways?

  • The Comptroller and Auditor General of India
  • The Financial Commissioner Railways
  • The Chairman, Railway Board (correct)
  • The Director of Railway Audit

    • Which officer is entrusted by the Comptroller and Auditor General of India to report on the Appropriation Accounts?

  • The Financial Commissioner Railways
  • The General Manager of Railways
  • The Director of Railway Audit (correct)
  • The Chairman, Railway Board

    • If the 'advance' Appropriation Accounts cannot be signed by the GM, CAO, and FA&CAO due to unavoidable circumstances, what action is required?

  • The accounts should be destroyed so as another account can be drawn.
  • The accounts can be delegated to another authority.
  • They should be subsequently approved by the GM, CAO and FA&CAO as early as possible and intimation to this effect sent to the Board. (correct)
  • They should not be signed and no action required.

    • What does the abbreviation 'O' stand for in the context of the Appropriation Accounts?

    <p>Original Grant or Appropriation</p> Signup and view all the answers

    Where should expenditure charged to Capital, DF, DRF, OLWR and Revenue be shown in an Appropriation Account?

    <p>Separately for each occurrence within the same Grant</p> Signup and view all the answers

    Which of the following is NOT a typical function performed in relation to Appropriation Accounts?

    <p>Authorizing expenditure</p> Signup and view all the answers

    Which Grant specifically includes expenses related to diesel locomotives?

    <p>Grant No.8</p> Signup and view all the answers

    What is the highest numbered category for recoveries across the provided grants?

    <p>900</p> Signup and view all the answers

    In which Grant would you find 'Plant and Equipment - Electrical' expenses?

    <p>Grant No.7</p> Signup and view all the answers

    Which Grant mentions expenses for 'Miscellaneous Repairs & Maintenance expenses'?

    <p>Grant No.6</p> Signup and view all the answers

    Which type of vehicles is included in Grant No.6?

    <p>Electrical Multiple Unit Coaches</p> Signup and view all the answers

    What is the minimum percentage variation that requires explanation for revenue expenditure?

    <p>5%</p> Signup and view all the answers

    Which of the following is NOT a category listed under Ordinary Working Expenses?

    <p>Asset Acquisition</p> Signup and view all the answers

    What is the threshold for which a certificate is required to confirm reconciliation with accounts by the end of March?

    <p>No specified threshold</p> Signup and view all the answers

    For capital expenditure, the criteria for explanation of variation is what percentage or amount?

    <p>10% or 100 lakh</p> Signup and view all the answers

    Which type of expenditure must have separate explanations for its variations in each work case?

    <p>Capital Expenditure</p> Signup and view all the answers

    How should amounts relating to several causes be treated in budget explanations?

    <p>Mentioned separately</p> Signup and view all the answers

    What is the first category listed under Appropriation Accounts for Ordinary Working Expenses?

    <p>Expenditure on Railway Board</p> Signup and view all the answers

    What document must be provided under each grant account as part of the requirement?

    <p>A reconciliation certificate</p> Signup and view all the answers

    What is classified in Part I of the statement regarding misclassification?

    <p>Misclassification between different expenditure categories</p> Signup and view all the answers

    Which of the following accounts includes expenditures related to staff retirement benefits?

    <p>Provident Fund, Pension &amp; other Retirement Benefits</p> Signup and view all the answers

    Which grant is specifically mentioned for misclassification of expenditures between revenue and works?

    <p>Grant No.16</p> Signup and view all the answers

    Which type of expenditure is considered Charged expenditure?

    <p>Expenditure mandated by legislation or constitutional provisions</p> Signup and view all the answers

    What does Part II focus on in the statement of defects?

    <p>Mistakes in primary units and classifications</p> Signup and view all the answers

    What is one of the common mistakes highlighted in misclassification?

    <p>Classifying expenditure under inappropriate categories</p> Signup and view all the answers

    In Grant No.3, which management category is NOT included?

    <p>Operational Management</p> Signup and view all the answers

    Which issue is NOT mentioned in relation to under/over estimation?

    <p>Estimation of project timelines</p> Signup and view all the answers

    Which of the following is classified under Grant No.4?

    <p>Maintenance of service buildings</p> Signup and view all the answers

    Which of the following was a common source of errors in revenue grants?

    <p>Misclassification between revenue and capital expenditure</p> Signup and view all the answers

    Which category is part of the financial management framework outlined?

    <p>Traffic Management</p> Signup and view all the answers

    What does the term 're-appropriation' refer to in the context of Railway funds?

    <p>Redirecting funds from one specific expenditure to another.</p> Signup and view all the answers

    Which annexure contains a statement regarding the expenditure on important OLWR and new construction?

    <p>Annexure D</p> Signup and view all the answers

    What type of expenditure is charged to the commercial and strategic lines as indicated in the relevant annexure?

    <p>Indirect expenditure based on various metrics.</p> Signup and view all the answers

    Which of the following is true regarding Annexure H?

    <p>It details the statement of losses and ex-gratia payments.</p> Signup and view all the answers

    What limitation period applies to the recovery of arrears of rent/water charges from transferred employees?

    <p>Three years.</p> Signup and view all the answers

    Which annexure outlines objectionable items and audit compliance?

    <p>Annexure A</p> Signup and view all the answers

    In which grant number is the detailed head for ex-gratia payments found?

    <p>Grant 12</p> Signup and view all the answers

    Which statement is correct regarding bills for interest on outstanding charges?

    <p>They are not preferred for various specified charges.</p> Signup and view all the answers

    Which of the following is not part of the generated fund categories like DRF, DF, or SF?

    <p>Civil Grants</p> Signup and view all the answers

    What does Annexure I cover regarding fund management?

    <p>Irregular re-appropriation of funds.</p> Signup and view all the answers

    Which grant focuses on health and welfare services for employees?

    <p>Grant No.11</p> Signup and view all the answers

    Which category under Grant No.13 specifically deals with retirement benefits?

    <p>Superannuation and Retiring Pension</p> Signup and view all the answers

    In Grant No.10, what type of traction is NOT mentioned as a category?

    <p>Magnetic Traction</p> Signup and view all the answers

    Which grant includes the category for catering services?

    <p>Grant No.12</p> Signup and view all the answers

    Under Grant No.16, which area is associated with the purchase of physical assets?

    <p>Rolling Stock</p> Signup and view all the answers

    What is the main purpose of the Appropriation Accounts?

    <p>To compare actual expenditure with Grants voted by Parliament</p> Signup and view all the answers

    Which statement correctly describes the process of signing the Appropriation Accounts?

    <p>The accounts must be personally signed by the GM, CAO, and FA&amp;CAO.</p> Signup and view all the answers

    What is required to be sent to the Board if 'advance' Appropriation Accounts are not signed timely?

    <p>An intimation about unavoidable circumstances</p> Signup and view all the answers

    Which of the following abbreviations refers to modifications sanctioned by authorities other than Parliament in the Appropriation Accounts?

    <p>R</p> Signup and view all the answers

    What is the role of the Audit Officers in relation to the Appropriation Accounts?

    <p>They audit and certify the accounts by due dates.</p> Signup and view all the answers

    What is indicated by the statement regarding the preparation of the Appropriation Account for each Grant?

    <p>They should be prepared in detail for each sub-head of Grant.</p> Signup and view all the answers

    In case of expenditure charged to various categories, how should it be shown in the Appropriation Account?

    <p>Separately for each category</p> Signup and view all the answers

    What is the purpose of Re-appropriation in fund management?

    <p>To supplement funds sanctioned for another object with originally assigned funds</p> Signup and view all the answers

    Which of the following statements accurately describes Annexure 'E'?

    <p>It summarizes actual expenditure charged to both commercial and strategic lines.</p> Signup and view all the answers

    What type of expenditure is specifically charged to the Commercial & Strategic lines as mentioned in Annexure 'E'?

    <p>Indirect expenditure based on operational metrics</p> Signup and view all the answers

    What kind of items can be classified as objectionable according to the compliance processes?

    <p>Expenses that exceed budget provisions without proper documentation</p> Signup and view all the answers

    In which subdivision of Grant No.3 would you most likely find expenditure related to specialized railway maintenance equipment?

    <p>Sub head 690</p> Signup and view all the answers

    Which of the following best describes the implication of the three years limitation Act on arrears of rent for transferred employees?

    <p>Recovery cannot be enforced after three years of the transfer.</p> Signup and view all the answers

    What does Annexure 'F' detail regarding financial management?

    <p>Statement of actual and estimated credits or recoveries</p> Signup and view all the answers

    Which aspect of expenditure does Annexure 'D' focus on?

    <p>Expenditure related to significant new constructions and important OLWR</p> Signup and view all the answers

    What type of misclassification involves incorrect booking of expenditure between Grant No.3 and Grant No.16?

    <p>Misclassification due to booking in works Grant instead of revenue</p> Signup and view all the answers

    In Part II of the statement regarding defects in budgeting, what type of mistake is highlighted?

    <p>Mistakes in Revenue Grants</p> Signup and view all the answers

    What type of charges are mentioned in relation to Bills for interest on outstanding charges?

    <p>Freight charges as well as various infrastructure-related costs</p> Signup and view all the answers

    Which aspect is covered under the statement of misclassification in accounting?

    <p>Incorrect categorization of expenditure types</p> Signup and view all the answers

    Which is NOT a category mentioned for misclassification in Grant No.4?

    <p>Financial Management categories</p> Signup and view all the answers

    Which issue is specifically addressed by the framework related to estimation of requirements?

    <p>Under or over estimation of expenditure</p> Signup and view all the answers

    What document is required to be submitted under each grant concerning misclassification?

    <p>Statement of misclassification</p> Signup and view all the answers

    Which type of expenditure is included in the items qualifying for regularization by Parliament?

    <p>Excess expenditure classified incorrectly</p> Signup and view all the answers

    Which aspect is NOT part of the classification issues regarding normal grants?

    <p>Variability in expenditure forecasts</p> Signup and view all the answers

    What is a significant problem mentioned related to works Grants and Revenue earnings?

    <p>Incorrect classification between revenue and works</p> Signup and view all the answers

    Which statement is true regarding misclassifications between voted and charged expenditure?

    <p>They can lead to significant budgeting errors</p> Signup and view all the answers

    Which grant specifically includes expenses related to Plant and Equipment - Telecommunication?

    <p>Grant No.7</p> Signup and view all the answers

    What is the highest specific sub-category of expenditure listed under Grant No.6?

    <p>DMU Coaches</p> Signup and view all the answers

    Which category is included in Grant No.8 but not in Grant No.7?

    <p>Traction (other than Rolling Stock)</p> Signup and view all the answers

    Which type of locomotives is categorized under Grant No.5?

    <p>Steam Locomotives</p> Signup and view all the answers

    Which grant includes the category 'Credits or Recoveries' as its last entry?

    <p>All of the above</p> Signup and view all the answers

    In Grant No.5, which category pertains to maintenance expenses?

    <p>Rail cars</p> Signup and view all the answers

    What type of expenses does Grant No.6 cover that is explicitly NOT mentioned in Grant No.5?

    <p>Carriages</p> Signup and view all the answers

    Which Grant number includes 'Electrical General Services' as part of its categories?

    <p>Grant No.6</p> Signup and view all the answers

    Which type of locomotives is NOT mentioned in Grant No.6?

    <p>Steam Locomotives</p> Signup and view all the answers

    Which grant includes expenses for 'Traction (other than Rolling Stock)'?

    <p>Grant No. 8</p> Signup and view all the answers

    In which grant are 'Electrical Multiple Unit/Mainline Electrical Multiple Unit Coaches' found?

    <p>Both Grant No. 6 and 8</p> Signup and view all the answers

    Which of the following is included in Grant No. 7?

    <p>Rental to P&amp;T for signaling and Telecommunication circuits</p> Signup and view all the answers

    Which grant number includes expenses related to 'Plant and Equipment - Electrical'?

    <p>Grant No. 7</p> Signup and view all the answers

    What type of expenses are associated with the 900 categories listed across all the grants?

    <p>Credits or Recoveries</p> Signup and view all the answers

    Who is primarily responsible for preparing the Appropriation Account for each sub-head of a Grant?

    <p>The Railway Administration (GM, CAO &amp; FA&amp;CAO)</p> Signup and view all the answers

    What is the primary purpose of the 'R' abbreviation in the context of Appropriation Accounts?

    <p>Indicates the amount of Residual modifications sanctioned</p> Signup and view all the answers

    Besides the Chairman of the Railway Board, who else must sign the Appropriation Accounts as Secretary to the Government of India, Ministry of Railways?

    <p>The Financial Commissioner Railways</p> Signup and view all the answers

    In the event that 'advance' Appropriation Accounts are not signed by the GM, CAO or FA&CAO of the Railways/Production Units due to unavoidable circumstances, what action must be taken?

    <p>They must be approved by them as early as possible, and an intimation sent to the Board stating the circumstances</p> Signup and view all the answers

    What is the role of the Director of Railway Audit in the Appropriation Accounts process?

    <p>To report on the accounts after they are transmitted by the Board</p> Signup and view all the answers

    What is the purpose of the detailed program circulated by the Railway Board in relation to Appropriation Accounts?

    <p>To outline the dates for submitting advance and audited copies of the accounts and statements</p> Signup and view all the answers

    Which of the following is NOT an accurate reflection of the process of preparing Appropriation Accounts?

    <p>These accounts compare actual and planned expenses and no other accounting</p> Signup and view all the answers

    For variations in revenue expenditure, an explanation is required if it exceeds which of the following criteria?

    <p>5% or 50 lakh, whichever is less</p> Signup and view all the answers

    Under which sub-head of the Appropriation Account should explanations be provided for variations?

    <p>Under each sub-head of the grant</p> Signup and view all the answers

    What should be done when differences in expenditure in columns 1 or 4 are left unexplained under the limits?

    <p>Provide separate explanations in the form of notes under each sub-head</p> Signup and view all the answers

    In the accounts of Grant No. 16, what type of variations should be explained separately for each work?

    <p>Variations under Capital, DRF, DF, ACSPF, and OLWR</p> Signup and view all the answers

    What specific detail is required regarding amounts when explaining variations?

    <p>Amounts relating to several causes should be mentioned separately</p> Signup and view all the answers

    For capital expenditure, what are the criteria for requiring an explanation of variation?

    <p>10% or 100 lakh, whichever is less</p> Signup and view all the answers

    What is the purpose of the reconciliation certificate given under each grant account?

    <p>To certify that actuals have been reconciled with Account current to end of March</p> Signup and view all the answers

    Which of these expenses is NOT included under 'Ordinary Working Expenses'?

    <p>Dividend payable to General Revenue</p> Signup and view all the answers

    What is included in Grant 16?

    <p>Expenditure related to asset acquisition, construction and replacement</p> Signup and view all the answers

    According to Annexure J, what type of misclassification is associated with revenue and works grants?

    <p>Misclassification due to booking of expenditure in Revenue Grants instead of works Grant and vice versa</p> Signup and view all the answers

    Which annexure details the remission and abandonment of claims to revenue?

    <p>Annexure C</p> Signup and view all the answers

    Which of the following is a category specifically listed in Part I of the statement on misclassification?

    <p>Misclassification between Voted and Charged expenditure</p> Signup and view all the answers

    What is the primary focus of Part II in the statement of misclassification?

    <p>Mistakes in primary units, detailed head, subheads</p> Signup and view all the answers

    In the context of expenditure on Strategic Lines, how are indirect costs distributed?

    <p>Based on track km, engine km, vehicle km, train km, and gross tonne km</p> Signup and view all the answers

    According to Annexure J, what is one of the causes for misclassification concerning expenditure?

    <p>Incorrect allocation of expenditure across grants</p> Signup and view all the answers

    What does Annexure 'F' primarily outline?

    <p>Actual and estimated credits or recoveries</p> Signup and view all the answers

    What does Annexure K primarily address?

    <p>Defects in budgeting</p> Signup and view all the answers

    According to the provided information, what is 're-appropriation'?

    <p>Transfer of funds from one grant to another for different objects</p> Signup and view all the answers

    Which of these management categories is explicitly included within Grant No. 3?

    <p>Traffic Management</p> Signup and view all the answers

    Which of the following best describes the content of Annexure E?

    <p>Expenditure on Strategic Lines</p> Signup and view all the answers

    Which annexure contains details about the losses of cash and stores?

    <p>Annexure H</p> Signup and view all the answers

    Which specific area is included under the scope of Grant No. 4?

    <p>Maintenance of Permanent Way</p> Signup and view all the answers

    What does under/over estimation primarily refer to according to Annexure K?

    <p>Differences between budgeted and actual expenditure</p> Signup and view all the answers

    Which of these is a source of funds for railway expenditure, according to the content?

    <p>Railway generated funds like DRF,DF,ACSPF,etc</p> Signup and view all the answers

    What is the main subject of Annexure D?

    <p>Expenditure on important OLWR and new constructions</p> Signup and view all the answers

    According to the document, what is a common source of mistakes that requires attention in accounting?

    <p>Misclassification of funds between revenue and deposit</p> Signup and view all the answers

    What is the focus within Grant No. 4 concerning road related expenditures?

    <p>Road maintenance, excluding those within staff quarters</p> Signup and view all the answers

    According to the content, what can not be made by IR regarding re-appropriation?

    <p>Re-appropriation between different grants and fund types</p> Signup and view all the answers

    What does Annexure A relate to?

    <p>Unsanctioned expenditure</p> Signup and view all the answers

    Study Notes

    Appropriation Account- 402-F-I

    • Appropriation accounts are prepared for the Public Accounts Committee. They compare actual expenditure with the amount of grants voted by Parliament and appropriations sanctioned by the President.
    • The accounts are signed by the Chairman, Railway Board and the Financial Commissioner Railways. They are then sent to the Director of Railway Audit.
    • The General Manager (GM), Chief Accountant Officer (CAO), and Finance and Accounts Officer (FA&CAO) personally sign the Appropriation Accounts. Delegation is not permitted.
    • If circumstances prevent personal signatures, the necessary approvals must be obtained as soon as possible and the Board notified.

    Detailed Programme for Submission of Accounts

    • A detailed schedule for submission of advance and audited copies of Appropriation Accounts is circulated annually by the Railway Board, consulting with the Audit Department's Advisory and Design Implementation.
    • Railway Administration and Statutory Audit Officers must promptly furnish any requested information.
    • Accounts must be audited and certified by due dates.

    Abbreviations Used

    • O' = Original Grant or Appropriation
    • S' = Supplementary Grant (for voted/charged expenditure)
    • R' = Residual Modification (sanctioned by authorities other than Parliament)

    Appropriation Account Detailing

    • Each Grant's Appropriation Account needs to be detailed for each sub-head.
    • Capital, DF (Development Fund), DRF (Development Relief Fund), OLWR (Other Loans and Working Revenue), and revenue expenses, even if occurring in the same Grant, must be shown separately.

    Explanations of Variations

    • Detailed explanations of variations between the original and final grants, or between the final grant and actual expenditure, should be included under each grant sub-head.
    • Separate notes are needed explaining variations if columns one or four (or both) aren't explained.
    • Specific explanations are needed for Grant No. 16 and amounts relating to multiple causes.
    • Variations should follow set limits, typically 5% or 50 lakhs (whichever is less) for revenue expenditure and 10% or 100 lakhs for capital expenditure.

    Appropriation Accounts- Ordinary Working Expenses

    • A list of categories, or sub-heads, of ordinary working expenses, like Expenditure on Railway Board, Misc. Expenditure, General Survey, and many others are enumerated.
    • Each listed category represents a specific area of operation within the Railway system. These expenditures are expected to reflect day-to-day operations and maintenance efforts of the Railway Board.

    Asset Acquisition, Construction, and Replacement

    • Expenditure from Central Government borrowings, capital, and Railway owned generated funds are used for asset acquisition.
    • Appropriation Accounts, specifically the Stores Account, deal with loan and advance to employees.
    • Annexure XVIII-433 (8) covers unsanctioned expenditure.
    • Annexure C deals with remission and abandonment of claims to revenue. Bills for outstanding charges (including RROW/POW, LC gates, ROB/RUB, FSC, freight charges, GRP) are listed as needing resolution. Arrearages of rent and water charges are also included.

    Annexure D (OLWR & New Construction)

    • The document details projects undertaken without budget provisions (Pt. I), projects with provided funds but not initiated (Pt. II), and variations between estimated and actual expenditures regarding work completed during the year (Pt. III).
    • Strategic Lines is another important area of railroad operation.

    Annexure E (Expenditure on Strategic Lines)

    • Actual expenditure for commercial and strategic lines must be accounted for.
    • Indirect expenses like distribution of track kilometers, engine kilometers, vehicle kilometers, train kilometers, and gross tonne kilometers are included.
    • Expenditure figures are presented in monthly statements. Expenditure in MH 3001, 3003, and grant No. 2/3 to 14 is also detailed. Further, expenditure in MH 5003 related to Capital, DF, DRF, RSF, SF, and other recoveries is included.

    Other Annexures- F, H, I, J, K

    • Annexure F covers credits/recoveries relating to several subheads from Grant 2 through 16. Annexure H describes the calculation methods for losses due to depreciation. Losses involving cash and stores are listed. Annexure I details irregular re-appropriations. Annexure J deals with misclassification errors in accounting. Annexure K covers issues stemming from defects in budgeting, as well as under/over estimations.

    Grant Numbers 03-13

    • Detailing each of the Grant Numbers, from 3 to 13, describing expenses concerning various management functions, from General Management Services to Personnel Management to Electrical, Signalling, and Telecommunication Management (among other departments).
    • This section provides a complete list of the grants' functions across several departments .
    • The grants describe functional aspects of the railway infrastructure and maintenance.

    Grant Numbers 14 & 16

    • These grants focus on the construction, maintenance, and improvement of railway infrastructure, including new lines, restoration of dismantled lines, gauge conversions, and traffic facilities. These involve extensive infrastructure development and improvements. Specific projects and operations of Road Safety Works are also detailed, as are conversions to Manned Level Crossings and Road over/under bridges. Track renewals are also addressed.
    • Specific detail on Rolling Stock (Grant No. 16): includes leased assets, payment of capital component of lease charges to IRFC, Road Safety Works, conversion of unmanned level crossings (2900), and level crossings (3000) road over/under bridges (3100) and track renewals (for Grant No. 16) are also detailed.

    Posting of Objection Book

    • The Objection Book is a structured record for all objections. Objections should be classified by the type of expenditure they concern and arranged in a systematic way, similar to how the related expenditures are recorded.
    • The book also shows how objections raised by the Accounts Department should be tracked until resolved. Objections should be recorded by the month.

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