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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?
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?
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?
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?
What does the abbreviation 'O' stand for in the context of the Appropriation Accounts?
Where should expenditure charged to Capital, DF, DRF, OLWR and Revenue be shown in an Appropriation Account?
Where should expenditure charged to Capital, DF, DRF, OLWR and Revenue be shown in an Appropriation Account?
Which of the following is NOT a typical function performed in relation to Appropriation Accounts?
Which of the following is NOT a typical function performed in relation to Appropriation Accounts?
Which Grant specifically includes expenses related to diesel locomotives?
Which Grant specifically includes expenses related to diesel locomotives?
What is the highest numbered category for recoveries across the provided grants?
What is the highest numbered category for recoveries across the provided grants?
In which Grant would you find 'Plant and Equipment - Electrical' expenses?
In which Grant would you find 'Plant and Equipment - Electrical' expenses?
Which Grant mentions expenses for 'Miscellaneous Repairs & Maintenance expenses'?
Which Grant mentions expenses for 'Miscellaneous Repairs & Maintenance expenses'?
Which type of vehicles is included in Grant No.6?
Which type of vehicles is included in Grant No.6?
What is the minimum percentage variation that requires explanation for revenue expenditure?
What is the minimum percentage variation that requires explanation for revenue expenditure?
Which of the following is NOT a category listed under Ordinary Working Expenses?
Which of the following is NOT a category listed under Ordinary Working Expenses?
What is the threshold for which a certificate is required to confirm reconciliation with accounts by the end of March?
What is the threshold for which a certificate is required to confirm reconciliation with accounts by the end of March?
For capital expenditure, the criteria for explanation of variation is what percentage or amount?
For capital expenditure, the criteria for explanation of variation is what percentage or amount?
Which type of expenditure must have separate explanations for its variations in each work case?
Which type of expenditure must have separate explanations for its variations in each work case?
How should amounts relating to several causes be treated in budget explanations?
How should amounts relating to several causes be treated in budget explanations?
What is the first category listed under Appropriation Accounts for Ordinary Working Expenses?
What is the first category listed under Appropriation Accounts for Ordinary Working Expenses?
What document must be provided under each grant account as part of the requirement?
What document must be provided under each grant account as part of the requirement?
What is classified in Part I of the statement regarding misclassification?
What is classified in Part I of the statement regarding misclassification?
Which of the following accounts includes expenditures related to staff retirement benefits?
Which of the following accounts includes expenditures related to staff retirement benefits?
Which grant is specifically mentioned for misclassification of expenditures between revenue and works?
Which grant is specifically mentioned for misclassification of expenditures between revenue and works?
Which type of expenditure is considered Charged expenditure?
Which type of expenditure is considered Charged expenditure?
What does Part II focus on in the statement of defects?
What does Part II focus on in the statement of defects?
What is one of the common mistakes highlighted in misclassification?
What is one of the common mistakes highlighted in misclassification?
In Grant No.3, which management category is NOT included?
In Grant No.3, which management category is NOT included?
Which issue is NOT mentioned in relation to under/over estimation?
Which issue is NOT mentioned in relation to under/over estimation?
Which of the following is classified under Grant No.4?
Which of the following is classified under Grant No.4?
Which of the following was a common source of errors in revenue grants?
Which of the following was a common source of errors in revenue grants?
Which category is part of the financial management framework outlined?
Which category is part of the financial management framework outlined?
What does the term 're-appropriation' refer to in the context of Railway funds?
What does the term 're-appropriation' refer to in the context of Railway funds?
Which annexure contains a statement regarding the expenditure on important OLWR and new construction?
Which annexure contains a statement regarding the expenditure on important OLWR and new construction?
What type of expenditure is charged to the commercial and strategic lines as indicated in the relevant annexure?
What type of expenditure is charged to the commercial and strategic lines as indicated in the relevant annexure?
Which of the following is true regarding Annexure H?
Which of the following is true regarding Annexure H?
What limitation period applies to the recovery of arrears of rent/water charges from transferred employees?
What limitation period applies to the recovery of arrears of rent/water charges from transferred employees?
Which annexure outlines objectionable items and audit compliance?
Which annexure outlines objectionable items and audit compliance?
In which grant number is the detailed head for ex-gratia payments found?
In which grant number is the detailed head for ex-gratia payments found?
Which statement is correct regarding bills for interest on outstanding charges?
Which statement is correct regarding bills for interest on outstanding charges?
Which of the following is not part of the generated fund categories like DRF, DF, or SF?
Which of the following is not part of the generated fund categories like DRF, DF, or SF?
What does Annexure I cover regarding fund management?
What does Annexure I cover regarding fund management?
Which grant focuses on health and welfare services for employees?
Which grant focuses on health and welfare services for employees?
Which category under Grant No.13 specifically deals with retirement benefits?
Which category under Grant No.13 specifically deals with retirement benefits?
In Grant No.10, what type of traction is NOT mentioned as a category?
In Grant No.10, what type of traction is NOT mentioned as a category?
Which grant includes the category for catering services?
Which grant includes the category for catering services?
Under Grant No.16, which area is associated with the purchase of physical assets?
Under Grant No.16, which area is associated with the purchase of physical assets?
What is the main purpose of the Appropriation Accounts?
What is the main purpose of the Appropriation Accounts?
Which statement correctly describes the process of signing the Appropriation Accounts?
Which statement correctly describes the process of signing the Appropriation Accounts?
What is required to be sent to the Board if 'advance' Appropriation Accounts are not signed timely?
What is required to be sent to the Board if 'advance' Appropriation Accounts are not signed timely?
Which of the following abbreviations refers to modifications sanctioned by authorities other than Parliament in the Appropriation Accounts?
Which of the following abbreviations refers to modifications sanctioned by authorities other than Parliament in the Appropriation Accounts?
What is the role of the Audit Officers in relation to the Appropriation Accounts?
What is the role of the Audit Officers in relation to the Appropriation Accounts?
What is indicated by the statement regarding the preparation of the Appropriation Account for each Grant?
What is indicated by the statement regarding the preparation of the Appropriation Account for each Grant?
In case of expenditure charged to various categories, how should it be shown in the Appropriation Account?
In case of expenditure charged to various categories, how should it be shown in the Appropriation Account?
What is the purpose of Re-appropriation in fund management?
What is the purpose of Re-appropriation in fund management?
Which of the following statements accurately describes Annexure 'E'?
Which of the following statements accurately describes Annexure 'E'?
What type of expenditure is specifically charged to the Commercial & Strategic lines as mentioned in Annexure 'E'?
What type of expenditure is specifically charged to the Commercial & Strategic lines as mentioned in Annexure 'E'?
What kind of items can be classified as objectionable according to the compliance processes?
What kind of items can be classified as objectionable according to the compliance processes?
In which subdivision of Grant No.3 would you most likely find expenditure related to specialized railway maintenance equipment?
In which subdivision of Grant No.3 would you most likely find expenditure related to specialized railway maintenance equipment?
Which of the following best describes the implication of the three years limitation Act on arrears of rent for transferred employees?
Which of the following best describes the implication of the three years limitation Act on arrears of rent for transferred employees?
What does Annexure 'F' detail regarding financial management?
What does Annexure 'F' detail regarding financial management?
Which aspect of expenditure does Annexure 'D' focus on?
Which aspect of expenditure does Annexure 'D' focus on?
What type of misclassification involves incorrect booking of expenditure between Grant No.3 and Grant No.16?
What type of misclassification involves incorrect booking of expenditure between Grant No.3 and Grant No.16?
In Part II of the statement regarding defects in budgeting, what type of mistake is highlighted?
In Part II of the statement regarding defects in budgeting, what type of mistake is highlighted?
What type of charges are mentioned in relation to Bills for interest on outstanding charges?
What type of charges are mentioned in relation to Bills for interest on outstanding charges?
Which aspect is covered under the statement of misclassification in accounting?
Which aspect is covered under the statement of misclassification in accounting?
Which is NOT a category mentioned for misclassification in Grant No.4?
Which is NOT a category mentioned for misclassification in Grant No.4?
Which issue is specifically addressed by the framework related to estimation of requirements?
Which issue is specifically addressed by the framework related to estimation of requirements?
What document is required to be submitted under each grant concerning misclassification?
What document is required to be submitted under each grant concerning misclassification?
Which type of expenditure is included in the items qualifying for regularization by Parliament?
Which type of expenditure is included in the items qualifying for regularization by Parliament?
Which aspect is NOT part of the classification issues regarding normal grants?
Which aspect is NOT part of the classification issues regarding normal grants?
What is a significant problem mentioned related to works Grants and Revenue earnings?
What is a significant problem mentioned related to works Grants and Revenue earnings?
Which statement is true regarding misclassifications between voted and charged expenditure?
Which statement is true regarding misclassifications between voted and charged expenditure?
Which grant specifically includes expenses related to Plant and Equipment - Telecommunication?
Which grant specifically includes expenses related to Plant and Equipment - Telecommunication?
What is the highest specific sub-category of expenditure listed under Grant No.6?
What is the highest specific sub-category of expenditure listed under Grant No.6?
Which category is included in Grant No.8 but not in Grant No.7?
Which category is included in Grant No.8 but not in Grant No.7?
Which type of locomotives is categorized under Grant No.5?
Which type of locomotives is categorized under Grant No.5?
Which grant includes the category 'Credits or Recoveries' as its last entry?
Which grant includes the category 'Credits or Recoveries' as its last entry?
In Grant No.5, which category pertains to maintenance expenses?
In Grant No.5, which category pertains to maintenance expenses?
What type of expenses does Grant No.6 cover that is explicitly NOT mentioned in Grant No.5?
What type of expenses does Grant No.6 cover that is explicitly NOT mentioned in Grant No.5?
Which Grant number includes 'Electrical General Services' as part of its categories?
Which Grant number includes 'Electrical General Services' as part of its categories?
Which type of locomotives is NOT mentioned in Grant No.6?
Which type of locomotives is NOT mentioned in Grant No.6?
Which grant includes expenses for 'Traction (other than Rolling Stock)'?
Which grant includes expenses for 'Traction (other than Rolling Stock)'?
In which grant are 'Electrical Multiple Unit/Mainline Electrical Multiple Unit Coaches' found?
In which grant are 'Electrical Multiple Unit/Mainline Electrical Multiple Unit Coaches' found?
Which of the following is included in Grant No. 7?
Which of the following is included in Grant No. 7?
Which grant number includes expenses related to 'Plant and Equipment - Electrical'?
Which grant number includes expenses related to 'Plant and Equipment - Electrical'?
What type of expenses are associated with the 900 categories listed across all the grants?
What type of expenses are associated with the 900 categories listed across all the grants?
Who is primarily responsible for preparing the Appropriation Account for each sub-head of a Grant?
Who is primarily responsible for preparing the Appropriation Account for each sub-head of a Grant?
What is the primary purpose of the 'R' abbreviation in the context of Appropriation Accounts?
What is the primary purpose of the 'R' abbreviation in the context of Appropriation Accounts?
Besides the Chairman of the Railway Board, who else must sign the Appropriation Accounts as Secretary to the Government of India, Ministry of Railways?
Besides the Chairman of the Railway Board, who else must sign the Appropriation Accounts as Secretary to the Government of India, Ministry of Railways?
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?
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?
What is the role of the Director of Railway Audit in the Appropriation Accounts process?
What is the role of the Director of Railway Audit in the Appropriation Accounts process?
What is the purpose of the detailed program circulated by the Railway Board in relation to Appropriation Accounts?
What is the purpose of the detailed program circulated by the Railway Board in relation to Appropriation Accounts?
Which of the following is NOT an accurate reflection of the process of preparing Appropriation Accounts?
Which of the following is NOT an accurate reflection of the process of preparing Appropriation Accounts?
For variations in revenue expenditure, an explanation is required if it exceeds which of the following criteria?
For variations in revenue expenditure, an explanation is required if it exceeds which of the following criteria?
Under which sub-head of the Appropriation Account should explanations be provided for variations?
Under which sub-head of the Appropriation Account should explanations be provided for variations?
What should be done when differences in expenditure in columns 1 or 4 are left unexplained under the limits?
What should be done when differences in expenditure in columns 1 or 4 are left unexplained under the limits?
In the accounts of Grant No. 16, what type of variations should be explained separately for each work?
In the accounts of Grant No. 16, what type of variations should be explained separately for each work?
What specific detail is required regarding amounts when explaining variations?
What specific detail is required regarding amounts when explaining variations?
For capital expenditure, what are the criteria for requiring an explanation of variation?
For capital expenditure, what are the criteria for requiring an explanation of variation?
What is the purpose of the reconciliation certificate given under each grant account?
What is the purpose of the reconciliation certificate given under each grant account?
Which of these expenses is NOT included under 'Ordinary Working Expenses'?
Which of these expenses is NOT included under 'Ordinary Working Expenses'?
What is included in Grant 16?
What is included in Grant 16?
According to Annexure J, what type of misclassification is associated with revenue and works grants?
According to Annexure J, what type of misclassification is associated with revenue and works grants?
Which annexure details the remission and abandonment of claims to revenue?
Which annexure details the remission and abandonment of claims to revenue?
Which of the following is a category specifically listed in Part I of the statement on misclassification?
Which of the following is a category specifically listed in Part I of the statement on misclassification?
What is the primary focus of Part II in the statement of misclassification?
What is the primary focus of Part II in the statement of misclassification?
In the context of expenditure on Strategic Lines, how are indirect costs distributed?
In the context of expenditure on Strategic Lines, how are indirect costs distributed?
According to Annexure J, what is one of the causes for misclassification concerning expenditure?
According to Annexure J, what is one of the causes for misclassification concerning expenditure?
What does Annexure 'F' primarily outline?
What does Annexure 'F' primarily outline?
What does Annexure K primarily address?
What does Annexure K primarily address?
According to the provided information, what is 're-appropriation'?
According to the provided information, what is 're-appropriation'?
Which of these management categories is explicitly included within Grant No. 3?
Which of these management categories is explicitly included within Grant No. 3?
Which of the following best describes the content of Annexure E?
Which of the following best describes the content of Annexure E?
Which annexure contains details about the losses of cash and stores?
Which annexure contains details about the losses of cash and stores?
Which specific area is included under the scope of Grant No. 4?
Which specific area is included under the scope of Grant No. 4?
What does under/over estimation primarily refer to according to Annexure K?
What does under/over estimation primarily refer to according to Annexure K?
Which of these is a source of funds for railway expenditure, according to the content?
Which of these is a source of funds for railway expenditure, according to the content?
What is the main subject of Annexure D?
What is the main subject of Annexure D?
According to the document, what is a common source of mistakes that requires attention in accounting?
According to the document, what is a common source of mistakes that requires attention in accounting?
What is the focus within Grant No. 4 concerning road related expenditures?
What is the focus within Grant No. 4 concerning road related expenditures?
According to the content, what can not be made by IR regarding re-appropriation?
According to the content, what can not be made by IR regarding re-appropriation?
What does Annexure A relate to?
What does Annexure A relate to?
Flashcards
What are Appropriation Accounts?
What are Appropriation Accounts?
The financial statements prepared for the Public Accounts Committee demonstrating actual expenditure compared to Parliamentary grants and Presidential appropriations.
What does 'S' stand for in the Appropriation Account?
What does 'S' stand for in the Appropriation Account?
When Parliament approves additional funds beyond the original allocation.
What do 'R' modifications refer to?
What do 'R' modifications refer to?
Changes made by authorities other than Parliament, adjusting the budget after initial approval.
How are Appropriation Accounts for each Grant prepared?
How are Appropriation Accounts for each Grant prepared?
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How is the expenditure classified in Appropriation Accounts?
How is the expenditure classified in Appropriation Accounts?
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Who signs the Appropriation Accounts?
Who signs the Appropriation Accounts?
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Who audits the Appropriation Accounts?
Who audits the Appropriation Accounts?
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Variations Explanation
Variations Explanation
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Appropriation Account - Sub-head
Appropriation Account - Sub-head
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Original Grant or Appropriation
Original Grant or Appropriation
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Final Grant or Appropriation
Final Grant or Appropriation
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Actual Expenditure
Actual Expenditure
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Variation Criteria
Variation Criteria
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Actuals Reconciliation Certificate
Actuals Reconciliation Certificate
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Ordinary Working Expenses
Ordinary Working Expenses
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Asset Acquisition, Construction, and Replacement Expenditure
Asset Acquisition, Construction, and Replacement Expenditure
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Credits or Recoveries
Credits or Recoveries
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Grant Numbers
Grant Numbers
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Establishment in Offices
Establishment in Offices
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Locomotive Maintenance
Locomotive Maintenance
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Carriage Maintenance
Carriage Maintenance
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Statement of misclassification/ mistake in accounting
Statement of misclassification/ mistake in accounting
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Misclassification between Grants
Misclassification between Grants
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Expenditure related to one grant booked to another
Expenditure related to one grant booked to another
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Booking expenditure in Revenue Grants instead of Works Grants
Booking expenditure in Revenue Grants instead of Works Grants
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Booking expenditure in Works Grants instead of Revenue Grants
Booking expenditure in Works Grants instead of Revenue Grants
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Misclassification between Voted and Charged expenditure
Misclassification between Voted and Charged expenditure
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Misclassification between different sources of Works Grants
Misclassification between different sources of Works Grants
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Misclassification between Revenue/ works Grants and Revenue earnings
Misclassification between Revenue/ works Grants and Revenue earnings
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Misclassification between Revenue/ works Grants and Deposits
Misclassification between Revenue/ works Grants and Deposits
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Statement of defects in budgeting
Statement of defects in budgeting
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Railway's Own Generated Funds
Railway's Own Generated Funds
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Appropriation Accounts
Appropriation Accounts
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Stores Account Annexure-XI
Stores Account Annexure-XI
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Unsanctioned Expenditure
Unsanctioned Expenditure
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Objectionable Items in Railway Accounts
Objectionable Items in Railway Accounts
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Remission and Abandonment of Claims to Revenue
Remission and Abandonment of Claims to Revenue
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Annexure 'D' - Statement of Expenditure on Important OLWR & New Construction
Annexure 'D' - Statement of Expenditure on Important OLWR & New Construction
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Annexure 'E' - Statement Showing Expenditure Relating to Strategic Lines
Annexure 'E' - Statement Showing Expenditure Relating to Strategic Lines
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Re-appropriation
Re-appropriation
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Who signs Appropriation Accounts?
Who signs Appropriation Accounts?
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Who audits Appropriation Accounts?
Who audits Appropriation Accounts?
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What does "S" stand for in Appropriation Accounts?
What does "S" stand for in Appropriation Accounts?
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What are "R" modifications in Appropriation Accounts?
What are "R" modifications in Appropriation Accounts?
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How is expenditure classified in Appropriation Accounts?
How is expenditure classified in Appropriation Accounts?
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What is a statement of misclassification/ mistake in accounting?
What is a statement of misclassification/ mistake in accounting?
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What is misclassification between grants?
What is misclassification between grants?
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What is booking expenditure in Revenue Grants instead of Works Grants?
What is booking expenditure in Revenue Grants instead of Works Grants?
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What is a statement of defects in budgeting?
What is a statement of defects in budgeting?
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What are unsanctioned expenditures?
What are unsanctioned expenditures?
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What are objectionable items in railway accounts?
What are objectionable items in railway accounts?
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What is remission and abandonment of claims to revenue?
What is remission and abandonment of claims to revenue?
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What is Annexure 'D' - Statement of Expenditure on Important OLWR & New Construction?
What is Annexure 'D' - Statement of Expenditure on Important OLWR & New Construction?
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What is Annexure 'E' - Statement Showing Expenditure Relating to Strategic Lines?
What is Annexure 'E' - Statement Showing Expenditure Relating to Strategic Lines?
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What is re-appropriation?
What is re-appropriation?
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Wagons Maintenance
Wagons Maintenance
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Plant and Equipment
Plant and Equipment
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Electrical Services
Electrical Services
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Signaling and Telecommunication
Signaling and Telecommunication
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General and Traffic Departments
General and Traffic Departments
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What are 'R' modifications in the Appropriation Accounts?
What are 'R' modifications in the Appropriation Accounts?
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How is expenditure classified in the Appropriation Accounts?
How is expenditure classified in the Appropriation Accounts?
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Stores Account (Annexure XI)
Stores Account (Annexure XI)
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Irregular Re-appropriation
Irregular Re-appropriation
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R-Modifications
R-Modifications
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Expenditure Classification
Expenditure Classification
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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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