Inspection of Station Accounts Procedures
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Questions and Answers

What should be checked to ensure correct fare and distance on tickets issued by various operators?

  • The distance of all fare dumps should be verified by the RBS. (correct)
  • Every ticket should be issued manually to enhance accuracy.
  • Only tickets exceeding a certain distance need to be checked.
  • All fare dumps can be validated through the Ticket Sales Office.
  • Which document is essential for registering goods and parcel traffic manually?

  • E-Demands
  • Distance Tables
  • Forwarding Notes (correct)
  • Daily Cash Summary
  • What should be verified during the check of tickets concerning non-issued or special cancelled tickets?

  • Only cancelled tickets need to be checked for accurate refunds.
  • A record of e-ticket purchases is sufficient for verification.
  • The distance table must be confirmed for each ticket type.
  • E-refunds and tickets from specific reports must be included. (correct)
  • What is required to ensure accuracy in the weighing of inwards parcels and goods?

    <p>Check the accuracy of weighing machines and weighbridges.</p> Signup and view all the answers

    What is a critical document for managing outstanding parcels and goods effectively?

    <p>Vehicle Registers</p> Signup and view all the answers

    What is primarily checked by the Travelling Inspectors of Station Accounts?

    <p>Initial records of accounts at the stations</p> Signup and view all the answers

    How frequently should larger stations be inspected?

    <p>At intervals not exceeding four months</p> Signup and view all the answers

    Which type of report may Travelling Inspectors generate related to online transactions?

    <p>Exceptional report of missing roll continuity</p> Signup and view all the answers

    What must happen when discrepancies are found during inspections?

    <p>They should be advised to the TAO within a set time limit</p> Signup and view all the answers

    What is the role of Accounts Inspectors in relation to ticket sales?

    <p>To verify all tickets sold and cash collected by Agents</p> Signup and view all the answers

    Which of the following checks is performed at the units until incorporated in the system?

    <p>Short supply certificates for Train Load Classes</p> Signup and view all the answers

    What is the minimum inspection interval for small stations?

    <p>Every six months</p> Signup and view all the answers

    What should Inspectors pay particular attention to during their inspections of initial records?

    <p>The manner in which initial records are maintained</p> Signup and view all the answers

    Which of the following is NOT a responsibility of the Inspectors during inspections?

    <p>Performing tasks unrelated to record maintenance</p> Signup and view all the answers

    What must Inspectors provide to station staff when requested?

    <p>Guidance on preparing returns for the Accounts Office</p> Signup and view all the answers

    Under what circumstance can documents belonging to a station be removed from the premises?

    <p>Under special instructions from the Accounts Officer</p> Signup and view all the answers

    What should TIAs do before migrating to a computerized system?

    <p>Ensure checks and balances in original entries</p> Signup and view all the answers

    What is one aspect Inspectors must ensure regarding the initial records?

    <p>They contain no unsigned corrections</p> Signup and view all the answers

    What type of report must be submitted after inspections?

    <p>A performance report highlighting improvements</p> Signup and view all the answers

    What should Inspectors do if station staff do not understand instructions?

    <p>Clarify and instruct them during visits</p> Signup and view all the answers

    What is the intent of maintaining proper initial records?

    <p>To defend against potential legal issues</p> Signup and view all the answers

    What is a TIA expected to do regarding potential earning opportunities?

    <p>Apprise the station of potential opportunities</p> Signup and view all the answers

    What is the purpose of inspections by Commercial and Accounts Inspectors?

    <p>To detect any irregularity.</p> Signup and view all the answers

    How often should the inspections of JTBS, YTSK, and other ticketing agencies be conducted?

    <p>Every alternate month.</p> Signup and view all the answers

    Who is responsible for ensuring free access to correspondence and records during inspections?

    <p>The Station Masters.</p> Signup and view all the answers

    What should be kept confidential according to the inspection guidelines?

    <p>The inspection program.</p> Signup and view all the answers

    What is the duration for which TIAs are provided access to records, data, and reports?

    <p>As specified from time to time.</p> Signup and view all the answers

    What is a key responsibility of the Inspectors of Station Accounts during intensive checks?

    <p>To supervise ticket collection.</p> Signup and view all the answers

    Which of the following should be inspected by the Accounts Department staff?

    <p>All correspondence and records at the station.</p> Signup and view all the answers

    Which department's staff assists Travelling Inspectors during their checks?

    <p>Ticket Checking staff.</p> Signup and view all the answers

    What is expected to be provided to TIAs for accessing records, reports, and data?

    <p>A unique ID and Password.</p> Signup and view all the answers

    What is the primary responsibility of an Inspector when fraud is suspected?

    <p>To immediately report the matter to the Accounts Officer</p> Signup and view all the answers

    Which action is NOT allowed for the Inspector during a fraud investigation?

    <p>Taking custody of cash without permission</p> Signup and view all the answers

    What is one of the main items Inspectors should check regarding cash at stations?

    <p>Verification of cash and instruments upon arrival</p> Signup and view all the answers

    In the context of checking card tickets, what should Inspectors verify?

    <p>Fares and closing numbers of tickets</p> Signup and view all the answers

    What is a key aspect of E-Payment verification that Inspectors are responsible for?

    <p>Checking payment advice slips and balance sheets</p> Signup and view all the answers

    What should Inspectors do with regard to suspected parties during investigations?

    <p>Prevent their access to connected books and cash</p> Signup and view all the answers

    What is the relevance of the Indian Railway Financial Code in investigations?

    <p>It outlines instructions on handling losses and frauds</p> Signup and view all the answers

    Which item is specifically checked in cases of UTS/PRS by Inspectors?

    <p>Stock in hand and roll number continuity</p> Signup and view all the answers

    What role do departmental and executive officers play during fraud investigations?

    <p>They are called for intervention through RPF</p> Signup and view all the answers

    What should an Inspector do if they suspect fraud at a non-railhead location?

    <p>Carefully investigate and report to the Accounts Officer</p> Signup and view all the answers

    What is a key task when checking paper tickets prepared through a computer system?

    <p>Cross-check the tickets against the sales from manual records.</p> Signup and view all the answers

    What must be carefully assessed regarding the system of re-weighment of parcels?

    <p>The accuracy of weighing machines and weighbridges.</p> Signup and view all the answers

    During the inspection of outstanding parcels, what document is vital for tracking unconnected consignments?

    <p>The Register of unconnected consignments.</p> Signup and view all the answers

    Which item is NOT part of the checks for non-issued or special cancelled tickets?

    <p>Inspection of the guard's signature book.</p> Signup and view all the answers

    What is necessary for ensuring regularity in the preparation of Test Balance Sheets?

    <p>Establish a distinct balance sheet for each non-railway location.</p> Signup and view all the answers

    What interval is set for inspecting large stations?

    <p>Not exceeding four months</p> Signup and view all the answers

    Which of the following is a responsibility of the Travelling Inspectors of Station Accounts?

    <p>Reviewing online transactions for accuracy</p> Signup and view all the answers

    How often must inspection reports be communicated to the TAO if discrepancies are found?

    <p>Within prescribed time limits</p> Signup and view all the answers

    Which of the following should be inspected monthly by Accounts or Commercial Inspectors?

    <p>Ticket sales and cash collections</p> Signup and view all the answers

    What is the purpose of check reports generated by Travelling Inspectors?

    <p>To review online transaction irregularities</p> Signup and view all the answers

    What should be done with short supply certificates for granting Train Load Classes?

    <p>They must be checked at the units until incorporated into the system</p> Signup and view all the answers

    Which of these systems may Travelling Inspectors access for checking online transactions?

    <p>Online Ticket Reservation Systems</p> Signup and view all the answers

    What is required for effective inspections conducted by Inspectors of Station Accounts?

    <p>Confidentiality about the inspection program</p> Signup and view all the answers

    During which time frame should intensive checks of ticket collections at stations occur?

    <p>Every 24 hours</p> Signup and view all the answers

    Which of the following best describes the role of Station Masters during inspections?

    <p>Station Masters must allow free access to all relevant documentation</p> Signup and view all the answers

    What type of support might TIAs need during their investigative processes?

    <p>Unique login credentials for various data systems</p> Signup and view all the answers

    What is essential for the effectiveness of inspections at ticketing agencies?

    <p>Confidentiality regarding the inspection schedules</p> Signup and view all the answers

    Which responsibility falls under the Travelling Inspectors during their checks?

    <p>Supervising all ticket collections on their routes</p> Signup and view all the answers

    What must inspecting staff request access to during investigations?

    <p>Books, documents, and vouchers at the station</p> Signup and view all the answers

    How should Inspectors evaluate ticketing compliance at out agencies?

    <p>Follow a staggered inspection schedule every month</p> Signup and view all the answers

    What is a key factor in the accessibility of records during inspections?

    <p>Station Masters should ensure prompt production of requested documents</p> Signup and view all the answers

    What is the primary purpose of the inspections conducted by inspectors at stations and similar locations?

    <p>To ensure accurate financial reporting</p> Signup and view all the answers

    Which of the following practices is NOT allowed when handling initial records at the stations?

    <p>Mailing records to other offices</p> Signup and view all the answers

    How should inspectors react if the station staff do not comprehend the instructions provided?

    <p>Use the visit as an opportunity to explain further</p> Signup and view all the answers

    What is one essential step TIAs must take before transitioning to a computerized record system?

    <p>Ensure checks and balances in original record entries</p> Signup and view all the answers

    Which aspect of record-keeping is emphasized to be regularly updated for TIAs?

    <p>Policies and procedures</p> Signup and view all the answers

    What must inspectors ensure is maintained at all stations and freight terminals?

    <p>Detailed performance reports that identify improvements</p> Signup and view all the answers

    Under what condition should initial records and documents be handled?

    <p>They must not leave the station premises without proper authorization</p> Signup and view all the answers

    Which type of corrections is inspectors particularly concerned about during their reviews?

    <p>Unsigned alterations on documents</p> Signup and view all the answers

    What must be done with respect to the statistics maintained by TIAs?

    <p>They must be kept regularly updated</p> Signup and view all the answers

    During inspections, inspectors must look for which of the following?

    <p>Proper maintenance of initial records</p> Signup and view all the answers

    What should Inspectors avoid during the investigation of a suspected fraud?

    <p>Exaggerating facts or jumping to conclusions</p> Signup and view all the answers

    Which of the following actions is required of Inspectors when a fraud is suspected?

    <p>Report the matter to the Accounts Officer by name</p> Signup and view all the answers

    What is the first step Inspectors should take upon arrival of cash and instruments at a station?

    <p>Verify the cash and instruments for discrepancies</p> Signup and view all the answers

    In the instance of E-Payment verification, what must Inspectors ensure?

    <p>Consolidated totals are accurately reflected in the Balance Sheet</p> Signup and view all the answers

    Which of the following checks is NOT part of the Auditor's responsibilities when dealing with card tickets?

    <p>Evaluate ticket printing quality</p> Signup and view all the answers

    What role do departmental and executive officers play during investigations of suspected fraud?

    <p>Assist by ensuring access to necessary documents</p> Signup and view all the answers

    What should Inspectors do with suspected parties during investigations?

    <p>Prevent access to connected books and cash</p> Signup and view all the answers

    Which record should Inspectors specifically cross-verify concerning UTS/PRS operations?

    <p>Stock register and usage continuity statements</p> Signup and view all the answers

    What is one of the main responsibilities of Inspectors concerning cash custody at stations?

    <p>Safeguarding cash until an audit is complete</p> Signup and view all the answers

    Which guideline must Inspectors keep in mind while handling fraud and loss cases?

    <p>General instructions outlined in the Indian Railway Financial Code</p> Signup and view all the answers

    Study Notes

    Inspection of Station Accounts

    • Station accounts are checked and counted by the Accounts Office.
    • Travelling Inspectors check the initial records of accounts maintained at stations.
    • The Travelling Inspectors verify returns submitted to the Accounts Office.
    • Travelling Inspectors or a designated cell in the Traffic Accounts Office may inspect online transactions.
    • Example systems include PRS, FOIS, UTS, and PMS Terminals.
    • Inspectors are responsible for the verification that returns submitted from individual stations to the Accounts Office are correctly prepared and agree with the initial records maintained at the stations.
    • The type of records being checked could include initial records, data, reports, statements, etc. available in systems such as UTS, PRS, FOIS, and TMS/PMS.

    Inspection Frequency

    • Stations are inspected at intervals not exceeding four months for large stations and six months for smaller stations.
    • Account Officers determine inspection intervals.
    • Outcome of discrepancies is reported to the TA Office within a specified time frame.
    • Programme of inspections is set so intervals do not exceed 4 months for large stations and 6 months for smaller stations.

    Office of YTSK, JTBS, etc. Inspections

    • Each office of YTSK, JTBS, PRS, etc., is inspected monthly.
    • Accounts or Commercial Inspectors ensure the correct accounting of tickets sold and cash collected.
    • Inspectors ensure operators are meeting remittance and account submission schedules.
    • Similar procedures are implemented for City Booking Agents and other authorized ticketing agents.
    • Inspectors are required to maintain confidentiality on inspection scheduling.

    Intensive Check of Ticket Collection

    • Inspectors periodically check ticket collection for all passengers arriving or departing.
    • Collection supervision covers a 24-hour period.
    • Intensive check over collection of tickets should be conducted periodically at stations.
    • Collection of tickets from all passengers arriving at or entraining at the stations during a 24-hour period should be supervised by Inspectors of Station Accounts

    Facilities for Investigations

    • Station Masters provide access to all records, books, and documents for inspectors.
    • Inspectors have access to tickets in stock, outstanding parcels, goods, cash on hand, etc.
    • Access to relevant records in UTS/PRS/FOIS/TMS/PMS is provided with a unique ID & password.
    • Web report facilities with multiple tabs are available.

    Inspection of Initial Records

    • Inspectors ensure initial records are accurately maintained without erasures or unsigned corrections.
    • Records/documents are maintained up-to-date and accurate for potential court evidence.
    • Inspectors review policies and procedures, maintain statistics of stations, and identify opportunities for improvement.

    Instructions to Station Staff

    • Inspectors provide guidance on preparing accounts and maintaining records.
    • They clarify any instructions that may not be understood.
    • Initial records and documents must not be removed from the station, except in rare circumstances (e.g., fraud).

    Duties of Inspectors in Frauds

    • If fraud is suspected, inspectors immediately report to the Account Officer.
    • Investigators should follow procedures for handling sensitive situations, avoiding undue excitement or exaggeration.
    • The safety of books/equipments/cash related to the fraud should be ensured.

    Main Items to be Checked

    • Cash and instruments need immediate verification upon arrival at the station and safekeeping arrangements.
    • E-Payment verification needs to be done and verification of payment of freight and other charges through E-payment advice slips.
    • Ticket data, fares, and other information are checked in case of card tickets.
    • Stock position, requirements, and over/under stock checks are crucial in UTS/PRS systems.
    • Paper tickets (blank, EFT, luggage, parcels) and Manual/system records are verified.
    • Items such as guard's signature, outstanding parcels, goods, correspondence are inspected

    Other Important Checks

    • Outstanding invoices and their disposal, excess fare books, and witness collection counts.
    • Wagon load consignment inventories are confirmed, whether all consignments on hand are represented by undelivered items.
    • Delivery books, gate passes, tally books, vehicle registers, and continuity documents need checking.
    • Test balance sheet preparation for all non-railway locations (JTBS, YTSK, etc.) is required.
    • Unaccounted invoices, bills for various traffic, etc. are verified and disposed of properly.
    • Proper handling of balance sheets and their merging with station balance sheets.
    • Handling bills for all types of traffic.
    • Unaccounted for invoices and their proper disposal are checked.
    • Checking of the list of outstanding balance sheets.

    Reserve Force of Inspectors

    • Maintaining surprise checks and investigations of fraud/irregularities.
    • Collaborating with other departments.
    • Assisting with goods and parcel verification.
    • Identifying irregularities in ticket sales, etc., and suggesting solutions.
    • Relief efforts as required.
    • Checking ticketless travel, mela accounting, and other relevant audits.
    • Test-checking of inspector's works and works of any inspector coming under scrutiny and accounts of different stations are tested.
    • Special checks of worked lines, Private Freight Terminals, sidings, etc.

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    Description

    This quiz covers the inspection procedures of station accounts within transport systems. It includes aspects such as the roles of Travelling Inspectors, the frequency of inspections for different station sizes, and procedures for verifying financial transactions. Understanding these protocols is crucial for ensuring accurate financial reporting and compliance.

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