Appropriation Accounts PDF

Appropriation account- 402-F-I The statements which are prepared for presentation to the Public Accounts Committee, comparing the amount of actual expenditure with the amount of Grants voted by Parliament and, Appropriations sanctioned by the President, are called the “Appropriation Accounts...

Appropriation account- 402-F-I The statements which are prepared for presentation to the Public Accounts Committee, comparing the amount of actual expenditure with the amount of Grants voted by Parliament and, Appropriations sanctioned by the President, are called the “Appropriation Accounts”. The Appropriation Accounts are signed both by the Chairman, Railway Board, as Principal Secretary to the Government of India, Ministry of Railways, and by the Financial Commissioner Railways, as Secretary to the Government of India, Ministry of Railways, in financial matters and transmitted to the Director of Railway Audit who has been entrusted by the Comptroller and Auditor General of India with the duty of reporting on these accounts. The Appropriation Accounts will be signed by the GM, CAO of the Railways/ Production Units and the FA&CAO personally. This cannot be delegated to any other authority. In case where the 'advance' Appropriation Accounts are not personally signed by either/both of them due to unavoidable circumstances, these should subsequently be got approved by him/them as early as possible and an intimation to this effect be sent to the Board indicating the unavoidable circumstances.  A detailed programme giving the dates for submission of advance and audited copies of the Appropriation Accounts and connected statements is circulated every year by the Railway Board after consultation with the ADAI (Railways) for compliance by the Railway Administration and the Statutory Audit Officers. Any information required by Audit in connection with the accounts, etc., should be promptly furnished to the Audit Officers so that there may be no delay on their part in returning the accounts duly audited and certified by the due dates. Abbreviations used in the form are explained below :- O'-Original Grant or Appropriation. 'S'-Supplementary Grant in case of voted expenditure and supplementary appropriation in case of charged expenditure. R'-Residual modification sanctioned by competent authorities other than the Parliament (i.e. re-appropriations, withdrawals or surrenders). Appropriation Account of each Grant should be prepared in detail for each sub-head of Grant. Expenditure charged to Capital, DF, DRF, OLWR (Revenue) and Revenue whenever occurring in one and the same Grant, should be shown separately.  Explanations of Variations-409- F-I Under the sub-heads of the Appropriation Account of each Grant, explanations should be furnished for the variation between the Original Grant or Appropriation and the also between the final Grant or Appropriation and the actual expenditure of the year. Separate explanations should be given in the form of notes under each sub-head for variations between the Original Grant or Appropriation and the actual expenditure in cases in which the differences in column 1 or column 4 or both have been left unexplained under the operation of the limits. In the accounts of Grants No. 16, the variations under Capital, DRF, DF, ACSPF and OLWR for each work as the case may be, should be explained separately. Amounts, relating to several causes should also be mentioned separately. Criteria for explanation of Variation: 5% or 50 lakh, whichever is less in case of revenue expenditure and 10% or 100 lakh in case of capital expenditure. A certificate shall be give under each grant account that actuals have been reconciled with Account current to end of March. Appropriation accounts-ORDINARY WORKING EXPENSES 01-Expenditure on Railway Board 08-Operating Expenses-Rolling 02-Misc. Expenditure (General)- Stock & Equipment Survey, RDSO, Audit, RRB, RCT 09-Operating Expenses-Traffic 03-General Superintendence & 10-Operating Expenses-Fuel services on Railways 11-Staff Welfare & Amenities 04-Repairs & Maintenance of Way 12-Misc. Working Expenses & 12 N- & Works Suspense 05-Repairs & Maintenance of 13-Provident Fund, Pension & Motive Power other Retirement Benefits 06-Repairs & Maintenance of 14-Appropriation to Funds M- Carriages & Wagons Appropriation to Fund 07-Repairs & Maintenance of Plant 15- Dividend payable to General & Equipment's Revenue  G. 16-Asset Acquisition, construction and replacement Expenditure from Central Govt. borrowings -Capital and Railway's own generated fund like DRF, DF, ACSPF, OLWR, CF, RSF, SF, SRSF Appropriation Accounts (Stores Account) Annexure-XI Civil grant in respect of loan & advance to Railway employees Annexure A- Unsanctioned expenditure (Annexure XVIII- 433 (8)- F-I) Objectionable item books (accounts) Audit objection in compliance of Railway representing Para 857 of A-I Annexure C- remission and abandonment of claims to revenue (Annexure XVIII- 433 (8)- F-I) Wharfage/ demurrage waived off Bills for interest on outstanding charges (including RROW/POW, LC gates, ROB/RUB, FSC, freight charges, GRP not preferred Arrear of Rent/ water charges neither recovered nor bills preferred from the employee transferred to other Zones (three years limitation Act) Annexure 'D'-Statement of expenditure on important OLWR & new construction (Annexure XIX-Para 433- F-I) Pt I-Works undertaken without budget provision Pt II- Works not undertaken even after funds provided Pt. III- Variation between original estimate and expenditure in respect of work completed during year Annexure 'E'-Statement showing expenditure relating to Strategic Lines (Annexure XX- para 433 –F-II) Para 212- A-I, actual expenditure, which is ascertainable is charged to commercial & strategic lines. Indirect expenditure is distributed on track km, engine km, vehicle km, train km, gross tonne km. Distribution of Stores balance is made on average issue of stores. Expenditure shown in MH 3001, 3003- revenue expenditure grant No. 2/3 to 14 Expenditure MH 5003- expenditure through Capital, DF, DRF, RSF, SF etc.- grant No.16 Annexure 'F'-Statement of actual and estimated credits or recoveries Annexure 'F'- Grant No 2 to 16- credits/ recoveries Grant No. 3 are Sub heads 190, 290, 390, 490, 590, 690, 790, 890 & 990. 4 to 13- Subhead 900, CRRM in grant No.16 Annexure H- Statement of losses, ex-gratia payment. Loss of cash, stores- physical loss/ due to depreciation/ deterioration (Grant 3 to 12- detailed head) G12- 320- Ex-gratia Annexure I- Statement of irregular re-appropriation (375 F-I) Transfer of funds originally assigned for expenditure on a specific object to supplement the funds sanctioned for another object is called ‘Re- appropriation’. Re-appropriation between one grant to another grant and voted and charged expenditure, Capital, Railway Funds and revenue cannot be made by IR.  Annexure J- Statement of misclassification/ mistake in accounting Accounting procedure not followed, expenditure related to one grant booked to another grant Amount should be in Unit of rupees, classified 11 categories: Part I- Items qualifying for inclusion in the memorandum on excess for regularization by Parliament under Article 115 of the Constitution: Misclassification between Grant No.2 (misc. Expenditure & other revenue/ works Grants Misclassification between revenue Grants (No.3 to 13) Misclassification due to booking of expenditure in Revenue Grants (No.3 to 13) instead of works Grant (No.16) Misclassification due to booking of expenditure in works Grant (No.16) instead of Revenue Grants (No.3 to 13) Misclassification between Voted and Charged expenditure Misclassification between different sources of Works Grants (No.16) Part II- Mistake in Primary units, detailed head, subheads Mistakes in Revenue Grants Mistake in Works Grants Mistake/ misclassification between Revenue/ works Grants and Revenue earnings Mistake/ misclassification between Revenue/ works Grants and Deposit Misc. Mistakes Annexure K- statement of defects in budgeting Issues of under/ over estimation of requirement than the expenditure Thanks  Grant No.03 100 General Management including General Management Services. 200 Financial Management 300 Personnel Management 400 Materials Management 500Way &Works Management 600 Rolling Stock Management 700 Electrical Management 800 Signal & Telecommunication Management 900 Traffic Management back  Grant No.4 100 Establishment in offices 200 Maintenance of Permanent Way. 300 Maintenance of Bridge work and Tunnels including Road over/undor bridges 400 Maintenance of service buildings (other than staff Quarters and Welfare buildings). 500 Water supply, Sanitation and Roads (other than Colonies, staff Quarters and Welfare buildings). 600 Other repairs and maintenance. 700 Special repairs pertaining to Breaches, Accidents etc. including Special Revenue works. 900 Credits or recoveries back  Grant No.5 100 Establishment in offices 200 Steam Locomotives 300 Diesel Locomotives 500 Electric Locomotives 600 Rail cars, Ferry steamers and other maintenance expenses 900 Credits or Recoveries back  Grant No.6 100 Establishment in offices 200 Carriages 300 Wagons 400 Electrical Multiple Unit/Mainline Electrical Multiple Unit Coaches 500 Electrical General Services-Train Lighting fans & Air-conditioning 600 Miscellaneous Repairs & Maintenance expenses 700 DMU Coaches 900 Credit or recoveries back  Grant No.7 100 Establishment in offices 200 Plant and equipment — Way and Works. 300 Plant and Equipment – Mechanical 400 Plant and Equipment - Electrical. 500 Plant and equipment – Signaling 600 Plant and Equipment – Telecommunication 700 Rental to P&T for signalling and Telecommunication circuits 800 Other Plant and Equipment-General and Traffic Departments 900 Credits or recoveries back  Grant No.8 100 Steam Locomotives 200 Diesel Locomotivs 300 Electric Locomotives 400 Electrical Multiple Unit/Mainline Electrical Multiple Unit Coaches 500 Carriages and Wagons 600 Traction { other than Roling Stock) and General Electrical services. 700 Signalling and Telecommunication 800 Ferry Services and Rail Cars 900 credit recoveries back  Grant No.9 100 Establishment in offices 200 Station operations 300 Yards operations 400 Transhipment and Re- packing operations 500 Trains operations 600 Safety 700 Other miscellaneous Expenses 900 Credits or recoveries back  Grant No.10 100 Steam Traction 200 Diesel Traction 300 Electric Traction 900 Credits or recoveries back  Grant No.11 100 Educational facilities 200 Medical Services 300 Health and Welfare services 400 Canteen and other staff amenities 500 Residential and Welfare Buildings-Repairs and Maintenance. 600 Miscellaneous expenses 900 Credit or recoveries back  Grant No.12 100 Security 200 Compensation Claims 300 Workmen's and other Compensation, claims 400 Catering 500 Cost of training of staff 600 Other expenses 700 Hospitality and Entertainment Expenses. 900 Credits or recoveries G. 12 N-100 Suspense & 900 Credits or recoveries back  Grant No.13 100 Superannuation and Retiring Pension 200 Commuted Pension 300 Exgratia Pension 400 Family Pension 500 Death-cum-retirement gratuity 600 Other allowances, other Pensions and other expenses 700 Leave Encashment Benefit 800 Gratuities, Special Contribution to Provident Fund and Contribution to Provident Fund. 900 Credits or recoveries back  Grant No.16 1100 New Lines (Construction) 2100 Rolling Stock 1200 Purchase of New Lines 2200 – Leased assets - Payment of 1300 Restoration of dismantled capital component of lease charges lines to IRFC etc. 1400 Gauge conversion 2900 Road Safety Works – Conversion of Unmanned Level 1500 Doubling Crossings into Manned Level 1600 Traffic facilities- (i) Crossings Development & Upgradation of 3000 Road Safety Works – Freight terminals (ii) Other Works Conversion of Level Crossings into 1700 Computerisation Road over Bridges/Road under 1800 Railway Research Bridges 3100 Track renewals next  3200 Bridge work 6100 Investment in Government 3300 Signalling and Commercial undertaking road services Telecommunication works 6200 Investment in Govt. Commercial 3400 Taking over of line wires from P. undertaking Public undertakings & T. Dept 6300- Investment in Non Government 3500 Electrification Projects Undertaking including JVs/SPVs 3600 Other Electrical works 6400 Other Specified Works 4100 Machinery and Plant 7100 Stores suspense 4200 Workshops including 7200 Manufacturing Suspense Production unit 7300 Miscellaneous Advances 5100 Staff Quarters. 8100 Metropolitans Transport project. 5200 Amenities for staff 8200 Transfer to Special Railway Safety 5300 (i) Passenger amenities (ii) Fund. Other Railway users amenities 8300 New Lines (Construction) - Dividend free projects back  Posting of objection Book.- Separate pages should be allotted in the Objection book for each class of objection. Objections should be recorded under the appropriate classes and arranged by the class of expenditure, viz., Capital, Development Fund, Revenue open Line Works Revenue, Depreciation Reserve Fund, Accident Compensation, Safety and passenger Amenities fund and Revenue, to which they relate. All objections raised by the Accounts Office, as a result of internal check, or by the Statutory Audit Office should, after their posting in the Objection book, be watched until they are cleared. An objection may be cleared. (a) by the recovery of the expenditure held to be irregular, if such a course is permissible under the rules, or (b) by the withdrawal of the objection raised, either as a result of further information or on receipt of the necessary sanction of competent authority. Objection raised by audit should be recorded under the month in which the objection is raised reference being quoted to the number and date of the document concerned. Even if an objection raised by Audit is not accepted by the Accounts officer as valid it should be recorded in the objection Book (A. 854), if convenient in a separate portion of the register, and the objection should not be considered as having been cleared until it has been withdrawn by Audit. back