Traffic Suspense Presentation PDF

WELCOME TO PRESENTATION ON TRAFFIC SUSPENSE (Yatayat Sandehi katha)  Traffic Suspense-Yatayat Sandehi katha Passenger Earnings (yatri kamayi) P Other coaching ( Anya Coaching) O Coaching Earnings (P+O) X Goods Earnings (Maal) Y Sundries (Anya) Z Gross Earning...

WELCOME TO PRESENTATION ON TRAFFIC SUSPENSE (Yatayat Sandehi katha)  Traffic Suspense-Yatayat Sandehi katha Passenger Earnings (yatri kamayi) P Other coaching ( Anya Coaching) O Coaching Earnings (P+O) X Goods Earnings (Maal) Y Sundries (Anya) Z Gross Earnings(Kul Kamayi)  DEFINITION- It is the Difference (Anthar) between Gross Traffic Receipts ( Sakal Yatayat prapthiyaan) and Gross Earnings. (Kul Kamayi) It represents unrealized Traffic Earnings ( Ap prapth yatayat aay) It represents CB of the Traffic Suspense Head (sampathathi key samay bakaya) It is always a Debit Balance ( sesh Run) REASONS Non Adherence of Codal /Extant rules (paalan na karna). Non Availability of Circulars in Time ( Paripathra samay meim Upalabdhatha naheen) Voluminous Number of Transactions ( Len dhen ki badi sankiyaa) Slack Supervision (Susth Paryavekshan) Ambiguity and complexity of rules (Anishithiyatha aur Jatilahtha Niyam) Improper Preparation of returns Non preparedness of staff to handle traffic (sambalna)  Traffic Suspense Traffic suspense represents the earnings which has accrued (uparjith) but have not been physically realized.. Constituents of Traffic Suspense..  Station Outstandings  (station bakaya)  Accounts Office Balance sheet (AOB)  Cash in Transit (margast rokhad)  Demands Recoverable. Unrealised earnings as reflected in the Traffic Suspense, affect the overall liquidity of and cash position of the Govt.  Traffic Suspense One of the major component of Traffic Suspense is Station outstandings. Further classified as class A & B Class A : (Kaksha A) (i) Cash office disallowances (Nished) of base coins, forged notes and short remittances (Lagu prekshan) Base coins, forged currency notes or short remittances are noticed when cash received from stations is Shroff- ed in the cash with reference to Cash Remittance Note (C.R. Note) the correct amount as per count is acknowledged in the CR Note and the remaining will become part of suspense  Traffic Suspense (ii) Accounts office debits. When a mistake (galthi) involving apparent financial loss ( spasht vitheya nuksaan) to the railway is noticed during the course of the internal check, (Aanthrik jannch) the amount short collected, (Kum jama key gayi raashi) undercharges (Kum dham lena) or unaccounted (Beyhisaab) for is debited against the station concerned through an error sheet.  COMPONENTS OF STATION OUT STANDINGS Class B : FREIGHT-Goods/Parcels ON HAND remaining Undelivered but invoices( beejak) not taken into Account. (Now not existing) FREIGHT ON Goods/Parcels Not ONHAND but invoices taken into Account. (Now not existing) Overcharge Sheets sent to Commercial for certification.(Special Credits) WHARFAGE & DEMURRAGE SIDING CHARGES ADMITTED DEBITS (Sweekar kiya) DISPUTED DEBITS (asweekar kiya) MISC  Traffic Suspense Admitted Debits. The Station Master after examining the reasons appended in the Error sheet, either admits or disputes. If the reasons are acceptable, the staff responsible is identified for the loss and the recovery is effected. Disputed Debits. If the Station Master after examining the debit. objects the reasons on which the debit is raised, the debit becomes disputed debit. Accounts office/TIAs verifies the contentions of the Station Master based on the documents/records produced/quoted by him and if found valid, withdraws the Error Sheet by issuing a Credit Advice. Recovery/Disposal Admitted Debits: Salary Payment ( Tanka ) Lump sum Payment ( ek mushth Rakam) Disputed Debit Cleared by Special credit Advice (Vishesh credit advize) by Traffic Accounts Waiver ( tyag)  Traffic Suspense Accounts Office Balance sheet (AOB)  The amount of unrealized carriage bills raised against Pay and Accounts Offices (PAOs) of Central Govt(kendra Sarkar) for CRPF, BSF, CISF, IB, etc., Accountant General Offices (AGs) of State Govts (Rajya sarkaar) for PW. and Defence departments ( Raksha Mantralay) for Military warrants.  The amount of Vouchers kept pending.  The outstandings in AOB are cleared on receipt of Cheques, advice of clearance, on receipt of transfer acceptance of other railways, Govt. depts. Etc.  IGAA (Inter Governmental Adjustment Advice)  Traffic Suspense Cash in Transit. ( Margasth Rokad)  Cash collected, are transmitted through cash chest to Traffic Cash office for remittance in the banks and its accountal.  If the chest is not received and the cash available in the chest is not accounted and is reflected in the Traffic Books accounts under Cash in Transit.  Stations take credit in their Balance sheet irrespective of the fact whether cash is acknowledged by Cash office or not , in order to close the Station Balance sheet, such cash for which credit is taken by SM (ack recd later) is called cash in transit. Clearance Timely Review with Executives (Samiksha) Training of Staff (Karmachari ko prasikshan) Cash Bag movement to be monitored (Najar rakna) Fixing of Staff Responsibility Timely Raising of Carriage Bills Thorough checking before raising of bills  Monthly Traffic Suspense  Traffic Suspense Demands Recoverable: Bills raised by Divisions towards, lease of land or buildings to Defence, Postal (RMS) departments. Bills raised against the service buildings occupied by Employees unions, Associations etc.  DEMANDS RECOVERABLE Introduced from 01.04.1988. Purpose: to bring to account all dues pertaining to Rent/lease of Railway Land and Buildings and Interest and Maintenance Charges of Sidings. (Byaz aur Rakharkaav) When the amounts due for Railway has been raised in the form of Bills – Debited to Demands Recoverable and Credited to Abstract Z earnings. On the receipt of remittance from the parties – Debited Cash A/c (RIB) and Credited to Demands Recoverable.  Closing Balance of D.R.: Represents unrealized amount in the form of outstanding “Demands Recoverable”. Examples: A.Land rent charges for engineering and commercial plots, Bulk Oil Installations. B. Interest, maintenance charges & Inspection charges for sidings. C. Rent on Buildings & D. Maintenance charges for ROBs, FOBs and level crossings. These form a part of Sundry earnings (Abstract Z ) Clearance under the “Demands Recoverable” leads to reduction in Traffic Suspense. Thus resulting in Better operating Efficiency. It is one of the “LINK HEADS” connecting Government Accounts with Commercial Accounts.  BILLS RECOVERABLE Exist since the beginning of Railway Accounts Purpose: to bring into account all dues pertaining to Water, Electricity, Staff charges & AMC of LC gates, Platform Stalls, Conservancy charges When the amounts due for Railway has been passed for payment - Debited to Concerned Revenue Demands and Credited to Cash A/c ( Cheques& Bills) On receipt the remittance from the parties - Debited Cash A/c(RIB) and Minus Debited/Credit to concerned Revenue Demands. (exception : water charges. These will be credited to earnings)  No closing balance as there is no separate Bills Recoverable A/c Examples: A. Cost of commercial staff/other staff (engineering) deputed to sidings. & B. Maintenance/Wagon repair charges. C.Water bills D. Electricity bills These are not part of Sundry earnings (Abstract Z) Recovery from parties reduces the expenditure in Revenue Demands which are already accounted in Books. (exception : water charges. These will be credited to earnings) Clearance under the “Bills Recoverable” leads to the reduction in Revenue Demands. Thus results in improving Operating Ratio. It is not a Link Head. THANK YOU