Accounts Directorate

ACCOUNTS DIRECTORATE ACCOUNTS –I (COMPILATION) – A/cs –I(Comp.) 1. Finance and Revenue Accounts of the Govt. of India (Railway Portion) [and Appendix B, Account No. 110] and Account of contingency fund and Financial Results on the working of Indian Railways; Finance Accounts. (i) Central Government. (ii) Railways; Review of Balance (Debt Head Report); Capital and Revenue Accounts (Annual) Accounting Adjustment and Post purchase problems of Railways; Compilation and closing of monthly and annual accounts; (iii) Opening of major and minor heads of accounts; (iv) Statement of transfer without financial adjustments; (v) Financial statements for Volumes I & II and Railway Board’s Administrative Report; Adjustment of interest on DRF, Development Fund, Pension Fund and Capital Fund Balances; Payments to General Revenues – Dividend and payments to in lieu of tax on Railway passenger fares; compilation of Approximate Accounts Current and allied statements; Coaching and Goods Earning under detailed heads; Expenditure from Development Fund on passengers and other Railway User’s amenities, (Expenditure on 5 year plan), Expenditure on capital, OLWR, DRF and DF; Working Expenses, Class wise passenger earnings’ Review of outstanding under Accounts with States Rate of Interest advice for; Reconciliation of Transfer Transactions with Railways; (Parliament Questions relating to above subjects;) statement showing short term liabilities payable to foreign individuals etc. (vi) Monthly Review of Earnings & Expenditure of the Railways with reference to the Budget Allotments & Quarterly Review of Capital Suspense Heads. (vii) Accountal of outstanding dues pertaining to Bangladesh Railways. (viii) Accountal of outstanding dues pertaining to Pakistan Railways. (ix) Compilation of net results of Indian Railways. (x) Compilation of Primary Unit wise Ordinary Working Expenses. (xi) Disposal of ATN & RTI cases relating to AC-I Branch. (xii) Parliament Questions on above including profit and loss on Railways, Insurance cover by Railway for immovable and movable assets. ****** 1 ACCOUNT (I) Appropriation – A/cs (App.) 1. PART – I (REVIEW) PART – II Compilation of Detailed Appropriation Accounts Comprising following Accounts. Annexures and Statements. i) Grand Summary of Appropriation Accounts, by Grant and Appropriation. ii) Appropriation Account of Grant Nos. 1 to 16. iii) Depreciation Reserve Fund account. iv) Development Fund Account. v) Pension Fund Account. vi) Capital Fund Account. vii) Stores Accounts and Stock Adjustment Accounts. viii) Profit and Loss Accounts of Catering Department. ix) Statement of Outstanding Balances under Suspense. x) Annexure – ‘A’ – Statement of expenditure held under objection and not regularised by competent authority upto Ist July. xi) Annexure – ‘B’ – Statement of Under charges detected by Accounts or Audit and recovered. xii) Annexure – ‘C’ – Statement showing remission and abandonment of claims to revenue. xiii) Annexure – ‘D’ – Statement of expenditure on important open line works and New Construction. xiv) Annexure – ‘E’ – Statement showing revenue and Capital Expenditure relating to strategic lines. xv) Annexure – ‘F’ – Statement of Estimated and Actual credits or recoveries. 2 xvi) Annexure – ‘G’ – Compilation of Block Account (including capital statements comprising Loan A/cs), Balance Sheet, Profit and loss Account. xvii) Annexure – ‘H’ – Statement of Losses and ex-Gratia Payments. xviii) Annexure – ‘I’ – Statement showing irregular re- appropriations. xix) Annexure – ‘J’ – Statement of important misclassifications and mistakes detected. xx) Defects in Budgeting. xxi) Distribution of the expenditure of miscellaneous charges relating to Railway Board, ADAI (Rly.) etc. for inclusion in the Profit and Loss Accounts of Railways. xxii) Compilation of Appropriation Accounts of Civil Grants, viz., Interest of Debt and other obligations. xxiii) Compilation of Appropriation Accounts of Civil Grants – Loans and Advances, Pre-partition Payments. xxiv) Maintenance of Register of Budget Allotments. xxv) Explanatory Notes on excesses under Grants, shown in Appropriation Accounts, Brief on Paras of Railways Audit Report pertaining to Appropriation Accounts, Civil Grant, excess demands for regularisation by Parliament of excesses shown in Appropriation Accounts and memoranda on public Accounts committees recommendations regarding Appropriation Accounts. ***** 3 ACCOUNT-II – A/cs-II 1. References regarding accounting procedure relating to all branches of Railway Accounts. 2. Classification of expenditure (except allocation as between Capital Revenue, DRF etc. which is dealt with by F(X). Apportionment of earnings amongst Railways. 3. Scrutiny of major deviation of Codes rules relating to Accounting procedures as & when reported by the Railways. 4. Examination of preliminary report of losses exceeding Rs. 50000/- on Railways/Units. Detailed report and write off proposal of losses are to be dealt with by the concerned nodal Dte in consultation with Associate Finance. 5. Review of Half Yearly Report of loss above Rs.50,000/-. 6. Policy regarding Grant of permission for additional chances Appendix-II & Appendix III (IREM Examination). 7. Tendering advice on references concerning staff of Accounts Department from Establishment Dte. 8. Sanctioned strength of Accounts department on all the Railways. 9. Matters relating to FA&CAOs conference. 10. Matters relating to maintenance of Bio-data of IRAS Officers. 11. Maintenance of monthly distribution statement of charges held by IRAS officers in the Accounts department of Indian Railways. 12. Training Facilities relating to Accounts Staff. 13. Matters relating to reduction in cash handling on receipt & payment side including payment of salary through Bank/ECS. 14. Monitoring implementation of recommendation of V, VI CPC relating to Pensioners/Family Pensioners in Account Offices (individual representations to be dealt with by E(Rep), Public Grievance Cell, E(O)II as the case may be). 15. Monitoring of Focal Point Banking System. 16. Pay Roll and independent Models (PRIME) Application {being handled independently by ED/AIMS}. 17. Issues/Orders relating to accounting of Funds pertaining to New Pension Seheme (NPS), issues relating to modalities for implementation & operationalisation of NPS, instruction about Trustee Bank and other procedural issues relating to NPS etc. ***** 4 ACCOUNT-II (Computer Co-ordination)-A/cs-II(CC) 1. Computer coordination work of Accounts department matters relating to HQ EDP Centre of Railways & PUs and System Development Team functioning on Railways. 2. Matters relating to Sr. EDPM Conference. ***** 5 ACCOUNT-III – A/cs-III 1. Complaints from Firms & Individuals regarding delay in payments. 2. Distribution of Codes, allotments of Advance Correction Slip Numbers and allied work. 3. Reviewing of Half Yearly Arrear Reports, Station Outstanding, Statement of Unsanctioned Expenditure, Suspense Balances, Accounts Inspection Reports Pt.I and Computerization of Pension Debits. 4. Quarterly Review of Audit Objection and Recoverable Dues. 5. Write off or inefficient Suspense Balances beyond Railways’ own powers. 6. Claims on foreign agencies like NTPC, Electricity Boards, Oil companies etc., policy relating thereto. 7. Recovery of Interest and maintenance charges for sidings/level crossings. ***** 6 ACCOUNTS(IV)– A/cs-IV 1. Acceptance, scrutiny and adjustment of expenditure received monthly through transfer certificates regarding bulk order expenditure from Indian Railways, I.C.F., C.L.W., D.L.W., etc. 2. Compilation and maintenance of Account Registers regarding expenditure relating to the Railway Board’s Rolling Stock Bulk Orders. 3. Distribution of expenditure adjusted in this office to the allottee Railways after the revised estimates and final modification during the course of the year. Preparation of bills/vouchers for raising debit to various Railways and issue of TC’s in this connection. 4. Compilation of periodical information and figures concerning detailed expenditure on Bulk Orders from M. Budget, R.S., Railway Planning and other branches of this office. 5. To work out the variations between the budgetary figures and the actual expenditure against each Bulk Order Item at the end of the financial year. 6. Work regarding the closing of Accounts of Completed Bulk Orders both over the allottee Railways and in this office, viz., issue of closure advice, Scrutiny of CRs received from various Railways and posting of items in the register and monthly review of the outstanding position and correspondence thereof. 7. Compilation of monthly approximate Account and Annual Appropriation Account relating to Bulk Orders. 8. Posting and maintenance of ‘Order Books’ containing particulars of Contracts & Orders placed by R.S. Branch for the procurement of Rolling Stock for the purpose of proper adjustment of expenditure in that connection. 9. Upkeep of register and all other work regarding the verification etc. of closing balance in the Railway Fund to end of each month. Compilation of Railway Balances as advised by RBI every month. 10. Compilation/Adjustment of Income Tax and Interest, as advised by the Railways/Units, for submission to the C.B.D.T./A.G.C.R and maintenance of detailed record thereof. 11. All work in connection with the compilation of the monthly Revenue and Capital accounts current of the Railway Board’s Office, including receipt and issue of lists of transfer transactions, their reconciliation with the Railways/Units and the compilation of monthly Approximate

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