Appendix 11 - Railway Revenue Account PDF

APPENDIX XI (See para 325)..................................Railway REVENUE ACCOUNT CURRENT MONTH OF........................... No...................................

APPENDIX XI (See para 325)..................................Railway REVENUE ACCOUNT CURRENT MONTH OF........................... No................................ the....………........ 20................. Submitted to the……………with the following schedules showing: 1. 1001: Miscellaneous Receipts. 2. 1002: Revenue Receipts (Commercial Lines). 3. 1003: Revenue Receipts (Strategic Lines). 4. Summary of transactions under Major heads 1002 and 1003 Revenue Receipts (Commerical Lines and Strategic Lines). 5. 3001 : Policy formulation, Direction, Research and other Miscellaneous Organisations-Commercial. 3001 : Policy formulation, Direction, Research and other Miscellaneous Organisations— Strategic. 6. 7. 3002: Working Expenses (Commercial Lines). 8. 3003: Working Expenses (Strategic Lines). 9. Summary of transactions under Major heads 3002 and 3003 Working Expenses (Commercial Lines and Strategic Lines). 10. 3004 : Open Line Works—A Commercial Lines—Revenue Works. 11. 3004: Open Line Works—B. Commercial Lines —Development Fund Works. (Details of Expenditure on various categories of Passenger amenities and other Railway Users Amenities and Amenities for Staff (Works) to be furnished). 12. 3004: Open Line Works—C. Commercial Lines—Safety and Passenger Amenity Works. 3004: Open Line Works—D. Commercial Lines—Replacement and Renewal Works. 13. 14. 3004: Open Line Works—E. Strategic Lines—Revenue Works. 15. 3004: Open Line Works—F. Strategic Lines—Development Fund Works. (Details of expenditure on various categories of Passenger amenities and other Railway Users Amenities and Amenities for Staff (Works) to be furnished). 16. 3004: Open Line Works—G. (Strategic Lines), 17. 3004: Open Line Works—H. (Strategic Lines). Replacement and Revenue Works. 18. Debits and Credits to Transfer Railways. 19. 8675: Deposits with Reserve Bank. 20. Transactions under—F. Loans and Advances. (Transactions relating to Audit Staff to be shown separately). 21. Statement showing details of Audit Expenditure. 22. 8658—Additional D.A. Deposits Suspense Account and Additional Wages Deposits Suspense Account. 23. Statement showing details of Transfer Traffic' Transactions adjusted under Transfer Railways. 24. Statement showing details of closing cash balance. 25. Statement of Proforma Supplement to Accounts Current Grant No. 10 (Fuel). 26. Statement of Contingent Expenditure. 27. Statement showing Actual Expenditure by "Gross', 'Credit' and 'Net' 28. Statement showing break up of Traffic Account Suspense. 29. Statement showing freight and other outstanding under Traffic Suspense. Memorandum of schedules not submitted with the account there being no transactions pertain-.g to those schedules for the month noted above. Schedule.............................................. Schedule etc………………………. ………………………….. for General Manager ……………………………………. for Divisional Superintendent …………….…………..Division  APPENDIX XI—contd.................................Railway STATEMENT OF RECEIPTS AND OUT GOING REVENUE ACCOUNT FOR THE (MONTH OF........................ 20 (Figures in Units of Rupees) Reference to For the To end Reference For the To end Schedule month of the to Schedule month of the month month 1 2 3 4 5 6 7 8 Receipts Outgoings/Charges PART 1. Consolidated PART I—Consolidated Fund —Revenue C—Economic Services —B-Non tax ( f) Railway Revenue III Economic Services. 1. By Expenditure By 3001-Indian railway-Policy For mulation. To Revenue Direction. Research and other To 1001 Indian railway-Miscellaneous Miscellaneous Organisations. Receipts. —Commercial A Commercial Lines —Strategic Government share of surplus profits Deduct amount met from railway Pension from subsidized Companies Fund. Sale of Land-Subsidized Companies. —Commercial Miscellaneous receipts —Strategic Appropriation to Accident Compensation, Safety and Passenger Amenities fund Special surcharge on passenger Fares Passenger Amenities fund. (towards accident compensation  1 2 3 4 5 6 7 8 etc.) —Commercial —Strategic Subsidy from Central Government By 3002—Indian Railways—Commercial Lines towards dividend reliefs and other Working Expenses concessions. K —Deduct amount met from Accident Compensation., Safety and Passenger B—Strategic Lines Amenities Fund for Accident compensation. Same minor heads as under L— Deduct amount met form Pension Fund. commercial lines. To 1002—Indian Railway—Commercial By 3003—Indian Railways—Strategic Lines Working lines. Revenue Receipts. Expenses. T0 1003—Indian Railways—Strategic lines K—Deduct amount met from Accident Revenue Receipts Compensation, Safety and Passenger Amenities fund Total Revenue Heads L— Deduct amount met form Pension Fund Consolidated Fund—Loans F—Loans and advances By 3004—Indian Railways—Open Lines Works. To 6425—Loans for Co-operation Consumer Co-operatives A—Commercial Lines—Revenue Works  1 2 3 4 5 6 7 8 To 7610—Loans to Government Servants B—Commercial Lines—Development Fund Works. (i) House Building Advances C—Commercial Lines—Safety and Passenger (ii) Advance for Purchase of Motor Amenity Works. Cars D—Commercial Lines—Replacement and Renewal (iii) Advances for Purchase of Works. other Motor Conveyances Deduct – B-- amount met form Pension Fund (iv) Advances for Purchase of C-- amount met from Accident Compensation, other Conveyances Safety and Passenger Amenities fund. (v) Festival Advance D—Amount met from Depreciation Reserve (vi) Other Advances Fund E—Strategic Lines—Development fund Total—7610 Loans to Government Works. Servants F—Strategic Lines—Development Fund works. To 7615—Miscellaneous Loans— G—Strategic Lines—Safety and Passenger Miscellaneous Loans Amenity Works. Total--7615—Miscellaneous Loans— H—Strategic Lines—Replacement and Miscellaneous Loans renewal Works. Total F—Loans and Advances Defductt—F—Amount met from Railway Total Part I—Consolidated Fund Development fund. G—Amount met from Accident PART II—Contingency fund Compensation Safety and Passenger Amenities fund To 8000—Contingency fund H—Amount met from Depreciation Reserve Fund PART III—Public Account By 3005—Payments to General Revenue s I—Small Savings, Provident Funds Dividend to General Revenues etc. (a) Current Dividend (b) Provident Funds (b) Deferred Dividend in respect of the period from 1978-79 onward. To 8005—State Provident Funds Contribution to General Revenue for Grants to A—Civil State in lieu of Passenger fare tax. General Provident Fund  1 2 3 4 5 6 7 8 C—Railways Contribution to General Revenue for assisting the States for financing safety works (i) State Railway Provident Fund -- State Railway Provident Fund Deduct—Amount recouped from Revenue (Contributory) Reserve Fund for payment of Dividend. By 3006—Appropriation from Surplus -- State Railway Provident Fund (Non-Contributory Appropriation to Railway revenue Reserve fund Appropriation to Railway Development fund (ii) Transferred Railway Personnel By 3007—Repayment of loans taken from General Provident Fund Revenues. Repayment of loans – Development Funds. -- Transferred Railway Personnel Interest on loans – Development Funds. Provident Fund (Contributory). -- Transferred Railway Personnel Deduct – Amount met from Railway Provident Fund (Non-Contrbutory) development Fund. By –Other Provident Funds Repayment of Loans—Railway Revenue Other Miscellaneous Provident Funds Reserve Fund. Total I—Small Savings. Provident Funds etc. Interest on Loans—Railway Revenue Reserve Fund. J—Reserve Funds Deduct – Amount met from Railway Revenue Reserve Fund. (a) Reserve Funds bearing interest Repayment of loans taken from General Revenues—Payment of Deferred Dividend Liability period to 1978-79  1 2 3 4 5 6 7 8 To 8115—Depreciation/Renewal Reserve By 3025—Payment towards amortisation of over funds capitalization Depreciation Reserve fund Railways Deduct—Amount met from Railway Revenue Reserve Fund. (a) Commercial Lines By 2016 – Audit (i) Appropriation From revenue Railway Audit Offices Account (ii) Interest on Fund Balances Deduct—Establishment Charges recovered from the other Government Departments. (b) Strategic Lines (i) Appropriation From revenue Account (ii) Interest on Fund Balances Total Revenue Expenditure.  1 2 3 4 5 6 7 8 To 8116—Revenue Reserved Funds F—Loan s Advances By 6425—Loans for co-operation—Consumer Co- (a) Railway Revenue Reserve Funds operatives (i) Appropriation from Surplus By Loans—Loans to Government Servants (ii) Loans from General Revenues (i) House Building Advances (iii)Interest on Fund Balances (ii) Advance for Purchase of Motor (iv) Interest on loans to Branch Line Cars Companies (iii) Advances for Purchase of other (v) Dividend on Investments Motor Conveyances (vi) Gain on sale of securities (iv) Advances for Purchase of other Conveyances (b) Railway Revenue Reserve Fund (v) Festival Advance Investment Account Sale of Securities (vi) Other Advances (c) Loans to Branch Line Companies refund Total—7610 Loans to Government of loans to Branch Line Companies Servants By 7615—Miscellaneous Loans— To 8117—Development Funds Miscellaneous Loans Railway Development Fund Miscellaneous Loans (i) Appropriation from Surplus (ii) Loans from General Revenues Total--7615—Miscellaneous (iii) Interest on Fund Balances Loans—Miscellaneous Loans Total F—Loans and Advances Total Part I—Consolidated Fund  1 2 3 4 5 6 7 8 PART II—Contingency fund To 8121—General and other Reserve Funds By 8000—Contingency fund Railway Pension Fund (a) Commercial Lines (Some Minor Heads as in Part I Consolidated Fund) (i) Appropriation from Revenue Account PART III—Public Account (ii) Transfer from Contributory Provident Funds I—Small Savings, Provident Funds etc. (iii) Interest on Fund Balances (b) Provident Funds (b) Strategic Lines By 8005—State Provident Funds (i) Appropriation from Revenue Accounts A—Civil (ii) Transfer from Contributory Provident Funds General Provident Fund (iii) Interest on Fund Balances C—Railways (i) State Railway Provident Fund Accident Compensation, Safety and Passenger Amenities Fund -- State Railway Provident Fund (Contributory) (a) Commercial Lines -- State Railway Provident Fund (Non- (i) Surcharge Collection—Transfer Contributory from Major head 345 Provident Fund (ii) Interest on Fund Balances -- Transferred Railway Personnel (b) Strategic Lines Provident Fund (Contributory). (Same heads as under Commercial -- Transferred Railway Personnel Lines Provident Fund (Non-Contrbutory)  1 2 3 4 5 6 7 8 Staff Benefit Fund (Railways) D—Other Provident Funds Other Miscellaneous Provdient Funds. ---Staff Benefit Fund (Railways) --- Staff Benefit Fund (Railways) Total I Small Savings Provident Funds. Investment Account J—Reserve Funds. Total 8121-General and other Reserve funds. By 8115—Depreciation/ Renewal reserve Total J---Reserve Funds. Funds. K—Deposits and Advances Depreciation Reserve fund Railway. ( a ) Deposits bearing interest (a) Commercial Lines—Replacements and Renewals. To 8337—Deposits of Railways (b) Strategic Lines—Replacements and Renewals. Indian Railway Deposits By 8116—Revenue reserve Funds. „ Indian Railway Conference Association Employees Provident A—Railway Revenue reserve Fund fund. „ Contributory I.R.C.A. Employees (i) Transfers to Revenue Provident Fund. (ii) Loss on sale of securities „ Non-Contributory I.R.C.A. Employees Provident Fund Investment Account. B—Revenue Reserve Fund Investment „ Contributory I.R.C.A. Employees Account Purchase of securities. Provident Fund Investment Account. „ Non-Contributory I.R.C.A. Employees Provident Fund Investment Account. Total 8337—Deposits of Railways  1 2 3 4 5 6 7 8 (b) Deposits not bearing interest C—Loans to Branch Line Companies To 8445—Railway Deposits Withdrawals for amortisation of over capitalisation. Indian Railway Deposits (i) Under Payments Deposits of Branch Line Companies (ii) Dividend equalisation Unclaimed Provident Fund Deposits. (iii) Repayment of loans from General Revenues Trust Interest Account (iv) Interest on Loans Other Deposits By 8117—Development Funds Total 8445—Railway Deposits Railway Development Funds ( c ) Advances (i) Open Line Works „ Commercial Lines To 8552—Railwaty advances „ Strategic Lines (ii) Repayment of Loans from Departmental Advances General Revenuses Total K.—Deposits and Advancees (a) Princiapal (b) Interest on Loans L—Suspense and Miscellaneous By 8121—General and Other Reserve Funds (b)Suspense Accounts Railway Pension Funds To 8658 – Suspense Accounts Commercial— (i) Suspense Account (Railways) Pension and other Retirement benefits Reserve Bank Suspense re Remittance into Banks Cheques and Bills  1 2 3 4 5 6 7 8 P.A.O. Suspense Strategic— „World Bank Loan for the Pension and other retirement benefits. Railway Projects Accident Compensation, Safety and „ Loans from International Passenger Amenities fund Development Association. „ Other Transaction -- Commercial Lines (ii)Transactions on behalf of Reserve Bank. (i) Accident Compensation (ii) Safety works „ cost of freight in connection with Remittance of (iii) Passenger Amenity Works Treasure. (iii) Addl. (DA) Deposit Strategic— Suspense Account (Old). (i) Accident Compensation (iv) Addl. (DA) Deposit Suspense Account (New). (ii) Safety works (v) Addl. (Wages) Deposits (iv) Passenger Amenity Works Suspense Account. (vi) Adjustment in debt Staff Benefit fund—Railways settlement with Pakistan Investment Account „ Fines, Foreitures in respect of Staff Benefit Fund (Railways) contractors gone to Pakistan. Total 8121—General and other Reserve „ Payment on account of SRPF in Funds. advance of cash credits to be received from Pakistan. „ Payment on account of Pension in Total J—Reserve Funds advance of cash credits to be K—Deposites and Advances received from Pakistan. (a) Deposits bearing interest  1 2 3 4 5 6 7 8 „ Payment on account General By 8337 -- Deposits of Railways Provident Fund in advance of cash Indian railway Deposits credits to be received from Pakistan. (viii) Loss or gain in conversion to „ Indian Railway Conference decimal coinage. Association Employees Provident (ix) Payment on behalf of Central fund. Claims Organisations— „ Contributory I.R.C.A. Employees Pension and Provident funds. Provident Fund. „ Non-Contributory I.R.C.A. Employees Total 8658 Suspense Accounts Provident Fund Investment Account. ( c ) Other Accounts Contributory I.R.C.A. Employees Provident Fund Investment Account. To 8675—Deposits with Reserve Bank Non-Contributory I.R.C.A. Employees Deposits with Reserve Bank Provident Fund Investment Account. (d) Accounts with—Governments Total 8337—Deposits of Railways of Foreign Countries To 8679—Accounts with governments of other (b) Deposits not bearing interest countries. By 8445—Railway Deposits Pakisatan—Railways --Civil Indian Railway Deposits Burma—Railways Deposits of Branch Line Companies Unclaimed Provident Fund Deposits. Bangladesh --Railways Trust Interest Account Total 8679—Accounts with Governments of foreign Countries.  1 2 3 4 5 6 7 8 ( e ) Miscellaneous Other Deposits To 8680—Miscellaneous Government Total 84455—Railway Deposits Account. ( c ) Advances Ledger Balance Adjustment By 8552—Railwaty advances—Railway Account. Advances. Write off from heads of Accounts Railway Advances— closing to Balance. Department Advances Total 8680—Miscellaneous Total K.—Deposits and Advancees Government Account. L—Suspense and Miscellaneous Total L Suspense and Miscellaneous. (b)Suspense (b)+( c ) +(d)+(e) M—Remittance By 8658 – Suspense Accounts (a) Money Orders Remittances and (i) Suspense Account (Railways) adjustments between Officers rendering accounts to the ---Reserve Bank Suspense re same Accountant General and ---Remittance into Banks other Remittance. ---Cheques and Bills To 8782—Cash Remittence and adjustments ---P.A.O. Suspense between Officers rendering accounts to the same ---World Bank Loan for the Accountant General /Accounts Railway Projects Officer. ---Loans from International Transfer with in the same Railway. Development Association. (b) Inter Government Adjustment ---Other Transaction Accounts  1 2 3 4 5 6 7 8 P.A.O. Suspense To 8788—Adjusting Account with Posts & „ World Bank Loan for the Telegraphs. Railway Projects „ Loans from International To 8789—Adjusting Account with Development Association. Defence. „ Other Transaction To 8790—Accounts with States etc. (Railways) (ii)Transactions on behalf of Reserve Bank. Total – Inter Government Adjustment (iii) Repayment of Additional (DA) Account. Deposit Suspense Account (Old) (iv) Repayment of Additional (DA) ( c ) Exchange Accounts Deposit Suspense Account (New). (v) Repayment of Addition (wages) To 8797—Exchange Account— Deposit Suspense Account. (vi) Transations relating to Bangladesh. c—Accounts between Railways (vii) Adjustment in debt settlement with Pakistan-- Total M—remittances „ Fines, Foreitures in respect of (a)+(b)+(c) contractors gone to Pakistan. Total Part III Public Account „ Payment on account of State Railway Total receipts Provident Fund in advance of cash credits to be received from Pakistan. L—Suspense and Miscellaneous „ Payment on account of Pension in advance of cash credits to be received ( c ) Other Accounts from Pakistan. To 8671—Departmental Balances/Railways To 8672—Permanent Cash Imprest/Railways Grand Total 1 2 3 4 5 6 7 8 „ Payment on account General Provident Fund in advance of cash credits to be received from Pakistan. (vii) Loss or gain in conversion to decimal coinage. (ix) Payment on behalf of Central Claims Organisations—Pension and Provident funds. Total 8658 Suspense Accounts ( c ) Other Accounts By 8675—Deposits with Reserve Bank Deposits with Reserve Bank (d) Accounts with—Governments of Foreign Countries By 8679—Accounts with governments of other countries. Pakisatan—Railways --Civil Burma—Railways Bangladesh --Railways Total 8679—Accounts with Governments of foreign Countries. 1 2 3 4 5 6 7 8 ( e ) Miscellaneous By 8680—Miscellaneous Government Account. Ledger Balance Adjustment Account. Write off from heads of Accounts closing to Balance. Total L Suspense and Miscellaneous. (b)+( c ) +(d)+(e) M—Remittance (a) Money Orders Remittances and adjustments between Officers rendering accounts to the same Accountant General and other Remittance. By 8782—Cash Remittence and adjustments between Officers rendering accounts to the same Accountant General /Accounts Officer. Transfer with in the same Railway. (b) Inter Government Adjustment Accounts 1 2 3 4 5 6 7 8 To 8788—Adjusting Account with P & T. To 8789—Adjusting Account with Defence. To 8790—Accounts with States etc. (Railways) Total – Inter Government Adjustment Account. ( c ) Exchange Accounts To 8797—Exchange Account— c—Accounts between Railways Total M—remittances (a)+(b)+(c) Total Part III Public Account Total Charges L—Suspense and Miscellaneous ( c ) Other Accounts To 8671—Departmental Balances (Railways) To 8672—Permanent Cash Imprest (Railways) Grand Total ******************