IR Administration & Finance, Accounts Code I & II, Finance Code I & II

GOVERNMENT OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD) INDIAN RAILWAY ADMINISTRATION AND FINANCE AN INTRODUCTION (REVISED EDITION)  1991 (Embodying All Correction Slips issued 3 dated 10.12.2019 )

PREFACE Pursuant to the recommendations of the Railway Convention Committee, 1971, the erstwhile Indian Railway General Code was re-written in two separate texts under the titles " The Indian Railway Administration and Finance—An Introduction " and " Indian Railway Finance Code ". The first re-written edition of the Indian Railway Administration and Finance Code deleting all obsolete provisions of the erstwhile General Code and incorporating all procedural changes introduced over the years on the specified subjects of general application to all departments dealing with Advances, Arrear claims, Disallowance and objections and Record of Service of railway employees, vis-a-vis general information on Organisation, Management structure, objectives, accountability of the railways to the public and Parliament. Operational and Financial planning and Financial Structure in general was published in 1976. 2. Since then several provisions of the existing 1976 edition of this code book have undergone changes. With a view to suit the present day need, it has been felt necessary to update and revise the existing 1976 edition. In this revised edition, all modifications and additions issued up to correction slip No. 2 dated 16-7-1991, have been incorporated. 3. The provisions included in this revised edition supersede all rules and orders contained in 1976 edition to the extent these have been revised and incorporated herein. 4. As per policy of the Govt. of India, this edition is also being printed in diglot. All corrections to this code book, if and when found necessary, will be issued serially numbered duly printed in Hindi and English on one side of the paper, so that these may be cut and pasted at the appropriate places of the book. 5. Suggestions for improvement in this code book including amendments and corrections or errors and omissions, if any, would be welcome and may be addressed through the proper channel to the Secretary, Railway Board. NEW DELHI                                                                                                            MASIHUZZAMAN                                                                                                  Dated : 30-12-1992.                                                                                                                               Secretary, Railway Board.   INTRODUCTORY NOTES 1. Index letters for Codes.—The following index letters are used for distinguishing the several Indian Railway Codes from each other :- A—Accounts Department E—Engineering Department F—Financial Code G—Administration & Finance—an Introduction . R—Establishment Code S—-Stores Code T—Traffic Department (Commercial) W—-Mechanical Department (Workshops) 2. Paragraphs Numbers.-For convenience of indexing and of reference, the paragraphs have been numbered according to a 3/4 figure "Code", in which the last two figures give the number of the paragraph and the remaining figures the number of the Chapter. Thus paragraph 101 of any code is paragraph I of Chapter I of that code and paragraph 1421, paragraph 21 of Chapter XIV. 3. Reference to paragraphs.-Reference to the paragraphs of a code is made by putting the paragraph number, suffixed by the index letter of the code concerned. Thus 1335-R. I means paragraph 35 of Chapter XIII of the Indian Railway Establishment Code, Volume I and 5 Appendix Vlll-R. I means paragraph 5 of Appendix VIII of the Indian Railway Establishment Code, Volume I. 4. Reference to " Forms ".-'The " forms " referred to in any of the Indian Railway Codes (except the Establishment Code) take the number of the paragraph of the code in which they are described, the index letter of the code in question being prefixed to the number of the paragraph in which the form is Illustrated. Thus W-703 Is the form that is described and Illustrated in paragraph 3 of Chapter VII of the Indian Railway Code for the Mechanical Department (Workshops). 5. Correction Slips.—The correction slips will be printed on one side and issued in separate series for each code so that these may be cut and pasted against the relevant rules. 6. Index to Correction Slips.—To facilitate reference to correction slips that have been issued to the Codes an up-to-date index of correction slips is published from time-to-time showing for each Code the paragraph or rule numbers affected by correction slips and the numbers of such correction slips. This Index may be paste inside the cover of each Code.

 

CONTENTS   

CONCORDANCE

CHAPTER I 

EVOLUTION OF INDIAN RAILWAYS—HISTORICAL BACKGROUND

Commencement of Railways, 101 -103. Early Railway Companies, 104-107. Government ownership of Railways, 108. Company management of Government Railways, 109. Taking over of Company Railways by Government, 110. Effect of Partition, 111. Taking over of the ex-States Railways, 112. Regrouping of Railways, 113. Formation of new Zonal Administrative Units, 114. Route Kilometrages of Zones, 115. Categories of existing Indian Railways, 116. Administrative control of Government over Company Railways, 117. Features of contracts with Companies, 118. State Government and District Board Railways, 119. The Indian Railways Act, 120. Definition of Railway, 121-122. Ownership of Railway Property, 123.   Taxation of Railway Property, 124-126.                                                                  

 

CHAPTER II

STRUCTURE AND OBJECTIVES OF RAILWAY MANAGEMENT 

Executive Power with Government of India, 201. Railway Board,202. Co-ordination with other Ministries, 203-204. Organization Chart of Railway undertaking, 205. Constitution of Railway Board, 206. Financial Commissioner, Railways, 207. Members of the Railway Board, 208. Additional Members, 209. Technical Directorates, 210-212. Attached and Subordinate Offices, 213-214. Railway Rates Tribunal, 215. Railway Inspection Branch at London, 216. Railway Adviser to the High Commissioner for India in the United Kingdom, 217. Commission of Railway Safety, 218. Objectives of Railway Management, 219. Delegation of Powers, 220-222.

 

CHAPTER III 

RAILWAYS, THE PUBLIC AND PARLIAMENT

 

Parliamentary Control on Railways, 301-302. National Railway Users' Consultative Council, 303-305. Public Accounts Committee, 306-307. Estimates Committee, 308. Parliamentary Financial Control, 309. Cut Motions, 310-311. Questions in tha Lok Sabha and the Rajya Sabha, 312-314. Discussion on urgent matters, 315.    References from Members of Parliament, 316.                                                      

 

CHAPTER IV 

EMPLOYEE RELATIONS 

Recruitment of Subordinate Staff, 402-404. Recruitment and Training of Group 'A' and B' Officers, 405-406. Training of Staff, 407. Structure of Pay & Allowances, 408-412. Payment by results, 413. Death-cum-retirement benefits, 414. Hours of Employment Regulations, 415. Railway Services (Conduct) Rules, 416. Labour Legislation, 417. The Minimum Wages Act, 1948, 418. The Factories Act, 1948, 419. The Industrial Disputes Act, 1947, 420. The Workmen's Compensation Act, 1923, 421. Redressal of Grievances, 422. Staff Welfare, 423. Railway Staff Benefit Fund, 424. Co-operative Societies, 425-426 Permanent Negotiating Machinery, 427-428. Departmental Council and the National Council, 429-432. Features of P. N. M. and J. C. M. 433.                                                                                            

 

CHAPTER V 

MANAGEMENT ACCOUNTABILITY 

Management defined 501-502. Accountability to Parliament 503. Accountability for performance—Performance budgetting, 504-506. Management Controls, 507. Investment decisions, 508. Inventory Management, 509.    Financial Ratios, 510.    Important Financial Ratios, 511.    Statistical and other techniques, 512. 

ANNEXURE    I

Illustrative List of Management Control Techniques 

Financial & Cost ratios, I. Unit costs, 2. Standard costs, 3. Direct costing, 4. Budgeting fixed, 5. Budgetting-flexible, 6. integrated data processing, 7. Statistical techniques including Operations Research, 8. Project Evaluation, 9. Programme Evaluation & Review Technique (PERT), 10. Management/Operational Audit, II.                                                                                                 

 

CHAPTER VI

ELECTRONIC DATA PROCESSING—GENERAL APPLICATION 

Introduction, 601. Description of a Computer system, 602. Hardware, 603. Programme, 604. Definition, 605. Freight Accounting & Statistics system, 606. Passenger Accounting & Statistical system, 607. Payroll Accounting, 608. Inventory Control system, 609. Operating Statistics, 610. Linking of Loco Coal dispatches with Receipts, 611. Production Control, 612. Marshalling Yard at Mughalsarai, 613. System in the Railway Board’s Computer Center, 614.

 ANNEXTURE ' A'

Computer installed on the Indian Railways.               

                                                                   

 

CHAPTER VII 

THE SEPARATION CONVENTION 

The Separation Convention, 701-703- Revision of Convention, 704-705.Convention of 1949,706-707. Convention of 1954, 708-711. Review of working of the Convention of 1954, 712-713. Recommendations of the Convention Committee of 1960. 714. Modification to the Convention Resolution of  1960, 715-716. Recommendations of the 1965 Convention Committee, 717-718. Modification to the Convention Resolution 1965,719. Review of  working of the Convention of 1965, 720. Convention Committee, 1971,721-726. Principles underlying the Convention of 1971, 727. Review of the working of Convention of 1971, 728. Reports of the convention Committee, 729-766. Method of  Calculating Dividend payable by the Railways,767. Sources & Application of Capital Funds, 768. Specific Debt, 769. Non-specific Debt, 770. Capital contributed by District Boards for Capital outlay on Railways, 771. Loan Account,772. Revenue Receipts, 773. Revenue Expenditure, 774. Working Expenses, 775. Open Line  Works- Revenue, 776. Railway Funds, 777. Depreciation Reserve Fund, 778. Appropriation to DRF, 779. Appropriation from the Fund, 780. Interest on DRF, 781. Revenue Reserve Fund, 782-783. The Development Fund, 784. Railway Pension Fund, 785. Accident Compensation, Safety & Passenger Amenities Fund, 786.  

 

CHAPTER VIII 

OPERATIONAL & FINANCIAL PLANNING 

General 801-803. Objectives of the Railways' Corporate perspective plan, 804. Railway planning process 805-819.  Financing of the plan Expenditure, 820-823.       

 

                                                   

 

CHAPTER IX

ECONOMICS OF RAIL TRANSPORT

 

Railway Rating policy-Historical background, 902-908.   Traffic   Costing, 909-913    General principles of Railway Rating Policy,914-916. Railways and other Modes of Transport, 917-919.  Development of  Marketing & Sales Organisation, 920. Container service  921.   Freight-Forwarder Service 922. Quick Transit Service, 923.    Unremunerative Branch Lines, 924-927.                                            

 

 

CHAPTER X 

ADVANCES & ARREAR CLAIMS

 

Applicability   1001.    Repayment, 1002. Proceeding on Tour, 1003-1005. Proceeding on Transfer, 1006-1012. Festival Advance, 1013. Advance for Purchase of Conveyance 1000. Special Circumstances & Natural Calamities, 1015-1016. Other Advances, 1017. Arrear Claims (outsiders), 1018-1020. Claims of Railway Employees, 1021. Avoiding delays in payments, 1022. Inter-Governmental & Inter-Departmental Claims, 1023-1024.  Overcharges & undercharges, 1025.

   

 

CHAPTER XI 

 DISALLOWANCES AND OBJECTIONS

 

Personal claims net susceptible of internal check, 1101. Claims susceptible of internal check, 1102. Provisional payments, 1103-1108. Power to sanction write off, 1109-1110. Power to waive objection by Accounts Officers, 1111. Expenditure held under objection, 1112. Duty of the Accounts Officer & the Executive Officer regarding regularization of expenditure held under objection, 1113. Disagreement between the Accounts Officer & the Executive Officer, 1114-1115.      

 

 

CHAPTER XII 

RECORDS OF SERVICE

 

Service Records of Gazetted Officers, 1201. Instructions for maintenance of the Service Card of Gazetted Officers, 1202-1206. Initial entries, 1207-1211. Events during service, 1212. Postings & Promotions, 1213-1218. Officers promoted from non-gaze teed ranks, 1219. Temporary Officers, 1220. Officers borrowed from other Civil Departments or Ministries, 1221. Leave, 1222. Miscellaneous events, 1223. Pension able Officers, 1224. Officers transferred to Foreign Service, 1225-1226. Service Books of non-gazette staff, 1227. Attestation of entries,1228. Suspensions & Interruptions,1229. Annual Verification, I230-I231. Transfers, 1232.   Transfer to Foreign Service,1231.   Sop tiny by Employees,  1234-1235.

 

 

 

GOVERNMENT OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD)  INDIAN RAILWAYS CODE FOR THE ACCOUNTS DEPARTMENT  PART – I  (Second Reprint) 1997  (Embodying all Advance Correction Slips issued upto No. 52 date 10.12.2019)   S.No. Particulars Remarks 1. PREFACE   2. INTRODUCTORY NOTES    3. LIST OF APPENDICES   4. LIST OF STANDARD ACCOUNTS DEPARTMENT FORMS   5. CONTENTS   6. CONCORDANCE   P R E F A C E   1. The Railway Convention Committee 1971, in their first Report dealing with Accounting Matters, recommended that a Committee of Expert Railway Officers may be appointed to review the various provisions contained in the General Code, the Accounts Code and the Engineering Code and to modify them to suit present day needs. A Code Revision Cell was accordingly constituted in the middle of 1973 to take up this work.  2. The Indian Railway Accounts Code is the fifth book published by the Code Revision Cell, the first four books being, the Indian Railway Administration and Finance-An Introduction, the Indian Railway Financial Code-Vol. I and II and the Indian Railway code for the Engineering Department.  3. The provisional issue of the Indian Railway Code for the Accounts Department was brought out in 1940 and a re-print was issued in 1950. The revised edition of the Code was printed in 1959 and a re-print thereof was issued in 1970. Since the last revision of the Code in 1959, the organisation, methods, scope and fields of checks have undergone important changes as for instance setting up of a separate Finance Branch, simplification of State Railway Provident Fund and Traffic Accounts, introduction of Fuel Accounts, check of Pension benefits, mechanisation of Pay Rolls etc. The accounting classification has been revised and the demands for Grants have been restructured. Hence, it has become necessary not only to update but also to recast the code.  4. The subject matter dealt with in the Accounts Code may be broadly divided into three parts, viz. (a) Organisation; (b) the Railway Accounts Proper i.e. Book Keeping; (c) the Internal Check & Disbursement. The chapters have accordingly been re-arranged in the above order and the format of the new Code has been drawn out in consultation with the Railway Administrations so as to cover almost every field of activity of the Accounts Department. The Accounts Code is in two parts. Part I contains General Accounts and Part II deals with Traffic Accounts.  5. As stated in the Preface to the Financial Code, Chapter VIII relating to “Communications from Audit and action thereon” in the existing Code has been deleted from the new Code and incorporated as Chapter IX in the Financial Code. Additional chapters on ‘Check of Pension Payments’ (Chapter X), ‘Finance Function’ (Chapter XV), and ‘Miscellaneous Expenditure’ (Chapter XVI) have been introduced. Some of the voluminous Forms and Accounts have been taken out and incorporated as Appendices for the purpose of continuity of the text in the chapters.  6. This Code supersedes all existing rules and orders issued by the Railway Board on the subject dealt with it. Unless the contrary intention is expressed or implied in the wording of the existing rules, the provisions of this Code are mandatory and  binding on all Indian Railways. For deviation from the mandatory rules, the sanction of the Railway Ministry should be obtained. In accordance with the Government of India’s Policy, this Code is being issued as a diglot edition.  7. Any errors or omissions which may be found in this edition may please be brought to the notice of the undersigned. Equally welcome are comments and suggestions.    New Delhi. 23 rd November, 1983. (A. JOHARI) Secretary, Railway Board P R E F A C E (First Reprint)  This edition is a reprint of Indian Railway Code for the Accounts Department, 1984 edition incorporating additions and alterations introduced through Correction Slips issued upto Numbers 22-A1 dated 10th  January 1989.  New Delhi 11th  July, 1990 (MASIHUZZAMAN)  Secretary/Railway Board  *******  P R E F A C E (Second Reprint)  This edition is second reprint of 1984 edition of Indian Railway Code for the Accounts Department, incorporating all additions and alterations introduced through Advanced Correction Slips issued up to Numbers 15- AI dated 09th  June 1997. ******* INTRODUCTORY NOTES  1. Index letters for Codes:- The following Index letters are used for distinguishing the several Indian Railway Codes from each other :-  A. Accounts Department E Engineering Department F Financial Code G Administration & Finance- An Introduction R Establishment Code T Traffic Department (Commercial) W Mechanical Department (Workshops) 2. Paragraph Numbers:-For convenience of indexing and of reference, the paragraphs have been numbered according to a ¾-figure “Code”, in which the last two figures give the number of the paragraph and the remaining figures the number of the Chapter. Thus paragraph 101 of any code is paragraph 1 of Chapter I of the code and paragraph 1421, paragraph 21 of Chapter XIV.  3. Reference to paragraphs :- Reference to the paragraphs of a code is made by putting the paragraph number, suffixed by the index letter of the code concerned. Thus 1335 A1 means paragraphs 35 of Chapter XIII of the Indian Railway Code for the accounts Department Volume 1, and 5 Appendix VIII-A1 means paragraph 5 of Appendix VIII of the Indian Railway Code for the Account Department Volume 1. Volume I contains 19 Chapters and Volume II contain 15 Chapters from Chapter XX to XXXIV. Accordingly paragraph 2105-A means paragraph 5 of Chapter XXI of the Accounts Code Volume II.  4. Reference to “Forms”:- The “forms” referred to in any of the Indian Railway  codes (except the Establishment Code) take the number of paragraph of the code in which they are described, the index letter of the code in question being prefixed to the number of the paragraph in which the form is illustrated. Thus W-703 is the form that is described and illustrated in paragraph3 of Chapter VII of the Indian Railway Code for the Mechanical Department (Workshops).  5. Correction slips: - The correction slips will be printed on one side and issued in separate series for each code so that these may be cut and pasted against the relevant rules.  6. Index to Correction Slips: - To facilitate reference to correction slips that  have been issued to the codes, an up-to-date index of correction slips is published from time to time showing for each Code the paragraph or rule numbers affected by correction slips and the numbers of such correction slips. This index may be pasted inside the cover of each Code. LIST OF APPENDICES  Appendix Particulars 1 DUTIES AND  POWERS OF THE COMPTROLLER AND AUDITOR GENERAL WITH   REGARD TO AUDIT OF ACCOUNTS II. General List of important Items of Work required to be done by an  Accounts Officer  on his posting as in-charge of a Branch/Section of  an Accounts Office. III Exhibition of Losses in Government Accounts IV List of Major and Minor Heads of Accounts V Rules regulating the Exhibition of Recoveries of Expenditure in government Accounts VI Rules relating to Inter-Department Transfers VII Treasury Rules of the Central Government applicable to the Railway Department VIII Inspection of Registers maintained in the Accounts Office by a Gazetted Officer. IX Period for which Records in Accounts Officers are to be retained X Guarantee Bond XI Revenue Account Current        XII Capital Account Current XIII Final Revenue Account Current XIV Final Capital Account Current XV Approximate Account Current  ********** LIST OF STANDARD ACCOUNTS DEPARTMENT FORMS  No. of Form Title Page 1 2 3 A.125 Half-Yearly Arrears Report    5 A.126 Register of Valuable and Secret Documents    6 A.304 Daily abstract of Cash Transaction or the General Cash book  16 A.306 Monthly Classified Abstract of Cash Transactions or General Cash Abstract Book 17 A.307 Journal 18 A.308 Journal Slip 19 A.310 Ledger 19 A.312 Revenue Allocation Register 20 A.313 Register of Earnings 20 A.315 Demands Payable Register 21 A.316 Unpaid Wages register 21 A.320 Suspense Register 24 Appendix XI Revenue Account Current 25 A.327 Schedule (To accompany Account Current) 26 A.328   Statement showing details of Debits/Credits under Transfer Railways   26   Appendix XII   Capital Account Current   27    A.331   Schedule of Expenditure against the Major Head 5002/5003 Capital Outlay on Indian Railways-Commercial/Strategic   27   Appendix XIII Final Revenue Account Current 35 Appendix XIV Final Capital Account Current 35 A.339 Sub-Register of Accounts Current 35 A.340 Sub-Register of Schedules 36 Appendix XV Approximate Account Current 36 A.344   Details of Approximate Gross Receipts and Revenue Expenditure 37   A.345   Statement of Approximate Railway Receipts and Disbursements 38   A.346   Statement showing the credits in the Net expenditure shown in the Approximate Account current 39   A.406 Transfer Certificate 42 A.413 Register of Transfers 45 A.416 Annual List of Transfers  48 A.418 Advice of Clearance 49 A.420 Memo of Clearance 50 A.422 Schedule of Remittance Transactions 51 A.429 Register of Advices issued to the Bank 53 A.430 Register of Advices received from other Accounts Officers 54 A.460 Advice of Transactions with Pay and Accounts Officers 60 A.461 Inward Claims Register 61 A.466 Outward Claims Register 63 A.467 Schedule of Debits/Credits adjustable 65 A.522 Schedule of Transactions adjustable with Bangladesh Railways 70 A.620 Half Yearly review of Suspense Balances 76 A.703 Capital and Revenue Accounts-Statement No. I 79 A.704 Capital and Revenue Accounts-Statement No. I I 80 A.705 Capital and Revenue Accounts-Statement No. III 80 A.706 Capital and Revenue Accounts-Statement No. IV 81 A.707 Capital and Revenue Accounts-Statement No. V 82 A.708 Capital and Revenue Accounts-Statement No. VI 85 A.709 Capital and Revenue Accounts-Statement No. VII 86 A.710 Capital and Revenue Accounts-Statement No. VIII 86 A.711 Capital and Revenue Accounts-Statement No. IX 87 A.712 Capital and Revenue Accounts-Statement No. X 88 A.713 Capital and Revenue Accounts-Statement No. XI 89 A.714 Capital and Revenue Accounts-Statement No. XII 92 A.715 Capital and Revenue Accounts-Statement No. XIII 92 A.716 Capital and Revenue Accounts-Statement No. XIV 93 A.717 Capital and Revenue Accounts-Statement No. XV 93 A.718 Capital and Revenue Accounts-Statement No. XVI 94 A.719 Capital and Revenue Accounts-Statement No.  XVII 94 A.720 Capital and Revenue Accounts-Statement No.  XVIII 97 A.721 Capital and Revenue Accounts-Statement No.  XIX 98 A.722 Capital and Revenue Accounts-Statement No.  XX 99 A.723 Capital and Revenue Accounts-Statement No.  XXI 100 A.724 Capital and Revenue Accounts-Statement No.  XXII 100 A.725 Capital and Revenue Accounts-Statement No.  XXIII 101 A.727 Certificates 101 A.729 Finance Accounts-Abstract Accounts 102 A.731 Finance Accounts-Schedule A 103 A.732 Finance Accounts—Schedule B 104 A.733 Finance Accounts---Accounts of  closed surveys 105 A.734 Finance Accounts---Schedule C 106 A.735 Finance Accounts—Schedule D 110 A.736 Finance Accounts—Schedule E 110 A.737 Finance Accounts—Schedule F 111 A.738 Finance Accounts—Schedule G 112 A.739 Finance Accounts—Schedule H 113 A.740 Finance Accounts—Schedule J 113 A.741 Finance Accounts—Schedule K 114 A.743 Finance Accounts-Appendix A 115 A.746 Finance Accounts—Appendix B 116 A.749 Analysis of Balances under Debit Heads 117 A.847 Register of Recoveries Foregone 129 A.850 Disallowances List 130 A.851 Objection Statement 130 A.854 Objection book 131 A.855 Savings Register 131 133 A.861 Register of Serious Irregularities A.863 Half Yearly Objectionable Items Statement 132 A.908 Provident Fund Journal 137 A.909 Provident Fund Ledger Accouknt 137 A.910 Provident Fund Index  Registers 138 A.912 Provident Fund Check Sheet 139 A.913 Register of Debits and Credits to S.R.P.F 140 A.914 Register of Unposted Items 140 A.915 Register of Unposted Ledger Accounts 141 A.922 Proof Sheet for Reconciliation 144 A.923 Statement of  S.R.P.F.. Account 144 A.924 Advice of Transfer of State Railway Provident Fund 145 A.925 S.R.P.F. List of Closed Accounts 146 A.1022 A.1024 Register of Application for Pensions Report of Pension 153 154 A.1032 Pension Payment Authority 157 A.1035 Check Register of Pension 158 A.1042 Family Pension Authority 160 A.1065 Authority for payment of Commuted Value of Pension 164 A.1104 Register of Bills received for Internal Check 210 A.1106 Accounts Enfacement on Passed Bills 211 A.1107 Abstract of Bills Passed for Payment 212 A.1110 Statement of Unchecked Bills 213 A.1111 Requisition for cheques 214 A.1125 Indemnity Bond 216 A.1137 Daily Cash Outgo 219 A.1138 Bill Form 219 A.1139 Register of Bills recoverable 220 A.1220 Register of Gratuity/Special Contribution to P.F. 225 A.1221   Register of Railway Servants of Foreign Service or lent to another Department 225   A.1222 Broad Sheet of Recoveries of Contributions 226 Annexure I Pay Bills 231 Annexure II Memorandum of Differences 232 Annexure III Statement of Increments 233 Annexure IV Absentee Statement 233 Annexure V Last Pay Certificate 234 A.1305 Salary Register of Gazetted Railway Servant’s Pay and Allowances 235 A.1306   Alternative Form of Salary Register of Gazetted Railway Servant’s Pay and Allowances   237 A.1311 Pay Slip 241 A.1319 Cadre Register 243 A.1406 Register of Deductions from Salaries and Allowances 247 A.1407 Scale Check Register 247 A1412 Register of Bills Passed for Payment 248 A.1414 Scale Check Register of Engineering Gangs and Skilled Staff 249 A.1418 Register of Bills for Educations Assistance 250 A1605 Miscellaneous Receipts Transmit Note 256 A.1621 Rent Rolls 260 A.1623 Rent Variation Memo 261 A.1631 Register of Railway Buildings 263 A.1817 Register of paper Securities 270 A.1917 Cashier’s Cash Book (Receipts) 275 A.1927 Register of Cash Bags received 276 A.1942   Memorandum of Short Remittances and Remittances of Uncurrent Coins and Oiled and Spurious Notes returned to Stations 278 A.1943 Traffic Cash Check Sheet 279 A.1944 Treasury Remittance Note 280 A.1946 Chief Cashier’s Cash Book (Payments) 281 A.1948 Cashier’s Ledger Account 281 A.1949 Register of Cheques received and delivered to Cashiers 282 A.1950 Register of Cheques to be drawn by the Accounts Department 282 A.1951 Register showing Details of Bills made over to Cashiers 282 A.1952 Advice Notes of Bills and Cheques despatched 283 A.1954  CASHIER’S CASH BOOK (PAYMENTS) 283 A.1957 Advice Slip of Bills returned 284 A.1959 Unpaid wages List 285 A.1963 Accounts Officer’s Acquittance Certificate on Cashier’s Cash book 286 A.1972 & 1978 Payees Letter of Authority   288 &290 A.1975 Extract of Bills 289 A.1982 Remittance Note 292 A.1995 Charge Report of Cashiers 295  ********** CONTENTS CHAPTER NO. SUBJECT  I DEPARTMENTAL REGULATIONS II STRUCTURE OF RAILWAY ACCOUNTS III COMPILATION OF RAILWAY ACCOUNTS IV REMITTANCE TRANSACTIONS—INDIA V REMITTANCE TRANSACTIONS—OUTSIDE INDIA VI SUSPENSE ACCOUNTS VII ANNUAL ACCOUNTS AND RETURNS VIII INTERNAL CHECK IX PROVIDENT FUND ACCOUNTS X INTERNAL CHECK OF PENSION PAYMENTS XI BILLS XII CHECK OF ESTABLISHMENT CHARGES—GENERAL XIII CHECK OF PAY ROLLS-OFFICERS XIV CHECK OF PAY ROLLS—STAFF XV FINANCE FUNCTIONS XVI MISCELLANEOUS EXPENDITURE XVII INSPECTION OF EXECUTIVE OFFICES XVIII SECURITY DEPOSITS XIX CASH AND PAY DEPARTMENT ****

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INDIAN RAILWAY CODE FOR THE ACCOUNTS DEPARTMENT   ||  Index  ||  Chapter 20  ||  Chapter 21  ||  Chapter 22  ||  Chapter 23 || ||  Chapter 24 ||  Chapter 25  ||  Chapter 26  ||  Chapter 27  ||  Chapter 28  ||  Chapter 29  ||  || Chapter 30  ||  Chapter 31  ||  Chapter 32  ||  Chapter 33  ||  Chapter 34  ||  GOVERNMENT OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD) INDIAN RAILWAY CODE FOR THE ACCOUNTS DEPARTMENT PART-II   1. PREFACE 2. INTRODUCTORY NOTE 3. CONTENTS 4. INDEX 5. CONCORDANCE TABLE 6. LIST OF STANDARD FORMS FOR TRAFFIC ACCOUNTS 7. LIST OF FORMS IN WHICH DOCUMENTS ARE PREPARED ON MACHINE FOR USE IN THE TRAFFIC ACCOUNTS OFFICE   PREFACE   INTRODUCTORY NOTES                 Index Letters for Codes. The following index letters are used for distinguishing the several Indian Railway Codes from each other : A  Accounts Department E   Engineering Department F Financial Code G   Administration & Finance - An Introduction R Establishment Code T  Traffic Department (Commercial) W Mechanical Department (Workshop)             2. Paragraph Numbers. For convenience of indexing and of reference, the paragraphs have been numbered according to a three/four figure "code", in which the last two figures give the number of the paragraph and remaining figures the number of the chapter. Thus paragraph 101 of any code is paragraph 1 of Chapter I of that code and paragraph 1421, paragraph 21 of Chapter XIV.             3. References to Paragraphs. Reference to paragraphs of any code is made by putting the paragraph number suffixed by the index letter of the code concerned. Thus 1235-T means paragraph 35 of Chapter XII of the Indian Railway Code for the Traffic Department and 5 Appendix. II-A means paragraph 5 of Appendix II to the Indian Railway Code for the Accounts Department.             4.   References to "Forms". The "forms" referred to in any of the Indian Railway Code take the number of the paragraph in which they are described, the index letter of the code in question being prefixed to the number of the paragraph in which the form in illustrated. Thus T-647 is the form that is described and illustrated in paragraph 47 of Chapter VI of the Indian Railway Code for the Traffic Department.             The following terms and abbreviations have also been used in this Code : "CM" refers to Indian Railway Commercial Manual.                      "COM" identifies the forms given in the book of Standard Forms.  "Machine” is intended to cover Computer also.               5. Correction Slips. Corrections to this Code will be printed on one side and issued in separate series so that these may be cut and pasted against the relevant rule.               6. Index to Correction Slips. To facilitate reference to correction slips that may be issued to the codes from time to time an index of correction slips showing the paragraph   numbers affected by correction slips and numbers of such correction slips is pasted to the back of each code. This index should be posted when the correction slips issued from time to time are pasted against the relevant rule. C O N T E N T S CHAPTER  XX CHECK OF TRAFFIC EARNINGS- INTRODUCTORY (Page-1-2) Sources of Railway Revenue, 2001, Accounts check of traffic earnings, 2002. Apportionment of earnings between railways, 2004. Settlement of through traffic transactions, 2005. Cases of loss of revenue or extra expenditure, 2006. Period for completion of traffic accounts, 2007. Travelling Inspectors of Station accounts, 2008. CHAPTER   XXI CHECK OF PASSENGER TRAFFIC EARNINGS (Page 3-22)              Check in the Accounts Office of earnings from passenger traffic involves the check of,  2101. Check of Ticket Indents, 2102. Check of collected tickets and Ticket Collector’s Reports, 2104. Check of Cancelled Tickets, 2108. Check of Passenger classification for Printed Tickets, 2109. Computation of amounts for full fare tickets on Machines, 2110. Check of the number and amount of concession fare tickets, 2111. Check of concession Orders, 2114. Check of statement of Incorrect Cards for Printed Tickets, 2117. Regularization of Printed Tickets issued out of order, 2118. Machine tabulation of Station-wise total fares and concession fares for Printed Tickets, 2119. Apportionment of earnings for through computerized Centralized Apportionment System(CAS), 2120. Check of return of Blank Paper Tickets, 2122. Check of charges for special trains, 2124. Rail Travel Coupon Books, 2130. Check of Emergent Police Passes, 2132. Check of Genunineness of Forms I.A.F.T. 1720 and 1720-A, 2134. Check of Monthly Season Tickets, 2135. Check of Pilgrim or Toll Tax, 2138. Working out of earnings due to the worked lines in respect of Passenger (Printed Series) Traffic, 2138. Check of Out-Agency Bills, 2139. Check of Tourist Coupons, 2140. Check of High Official Requisitions, 2142. Check of free Passes, 2147. Check of Return of Excess Fares, 2149. Excess Fare Returns of Travelling Ticket Examiners, 2155. Check of Certificates issued by Guards of other Authorized Railway Servants 2158. CHAPTER XXII CHECK OF OTHER COACHING TRAFFIC EARNINGS (Page 23-31)             Returns checked by Accounts Office, 2201. Check of Returns of Luggage. Animals and Birds, etc, 2202. Retention of earnings relating to through luggage, Animals and Birds etc., traffic by the collection railway and submission of duplicate copies of Luggage, Animals and Birds, etc., traffic Returns by the forwarding Railway Accounts Office to the receiving Railway Accounts Office, 2206. Left Luggage, Demurrage and Warfage Returns, 2208. Check of Local/Through Outwards ‘paid’ Parcesl/Way-Bills  and Paid Parcels Cash Book 2216. Check of Local/Through Outwards ‘paid’ Parcels Way-Bills, 2222. Check of Paid Parcels Way-Bills involving Out-agencies etc. 2223. Apportionment of Paid Parcels Earnings. 2224. Information required by the receiving Railways for Inwards Paid Parcels. 2225. Check of Motor-Cars carriages and Boards etc. Traffic. 2226. Check of charges relating to Newspaper parcels booked under Monthly account system. 2227. Check of Out/City Booking Agency Bills for coaching traffic and payment in respect thereof. 2228. Check of Terminal Tax on Parcels 2229. Check of Overcharge Sheets, Refund Lists and compensation Pay Orders and Refund of Unclaimed Overcharges for coaching traffic. 2230. Check of Lease parcel traffic (SLR/AGC/VPH/VPU/VPs/VPRs 2231.   CHAPTER XXIII CHECK OF GOODS TRAFFIC EARNINGS (Page 32-43)             Returns checked by the Accounts Office, 2301. Check of Railway Receipt 2305.Statement of incorrect invoices 2315. Outward Machine Prepared Abstract(MPA).2320. Paid Statements, 2321. Check of Fodder Invoices, 2320.Apportionment of Through Goods earnings, 2324. Internal check of Machine prepared Abstracts. 2326. Refund of unclaimed overcharges, 2328. Check of Overcharge Sheets. 2329 . Check of Compensation Claims, 2330. Check of Wharfage and Demurrage Returns, 2331. Check of Crane Charges, 2332. Statement Showing the use of Travelling Crane Charges, 2333. Check of Siding Statment,2334. Check of Out/City Booking Agency Bills, 2337. Check and Accounting of Terminal Tax. 2338. CHAPTER  XXIV REFUND OF UNCLAIMED OVERCHARGES AND CHECK OF REFUND LISTS OVERCHARGE SHEETS AND COMPENSATION CLAIMS (Page 44-49)             Refund of Unclaimed Overcharges, 2401. Check of Overcharge Sheet, 2403. Overcharge Sheets relation to Station Outstanding, 2407. Record of Specimen Signatures, 2409. Check of Compensation Claims, 2410. CHAPTER   XXV CHECK OF OUT/CITY BOOKING AGENCIES/JTBS/YTSK BILLS (Page 50-52)             Check of Out/City Booking/JTBS/YTSK and other Agency Bills, 2501. Preparation of Out/City Booking Agency Division Sheets, 2506. CHAPTER  XXVI CHECK OF TERMINAL TAX ON GOODS AND PARCELS (Page 53-54)             Check and Accounting of Terminal Tax, 2601. Check of Items exempted from Terminal Tax, 2606. Monthly Accounts of Terminal Tax, 2607. Proforma Accounts of Commission on Terminal Tax, 2608. CHAPTER  XXVII CHECK OF STATION BALANCE SHEETS (Page 55-68)             Station Balance Sheet, 2701, Chart showing the check of Station Balance Sheets, 2702. Check of Opening Balance, 2705. Check of Local/Through Traffic Returns with Balance Sheet, 2707. Cash Transmit Notes of Miscellaneous Receipts, 2710. Check of Special Debits, 2714. Credit on account of "Cash” 2717. Check of Credits on account of “Vouchers”, 2727. Check of Station Pay Orders, 2730. Check of Special Credits, 2735. Check of credits on Account Certified Overcharge Sheet, 2736. Check of Credits authorized by the Accounts Office, 2737. Check of Credits on account of short collections recovered at other stations, 2738. Check of Credits for freight on consignments transferred to the Lost Property Office, 2740. Check of Credits for Invoices/Way Bills twice accounted for, 2741. Credits for Invoices issued in connection with consignments delivered short of destination,2742. Credits for undercharges deducted from Pay Bills, 2743. Check of Credits for charges due on consignments of Fodder, 2744. Check of Closing Balance,2745. Check of Lists of Outstandings, 2748. Preparation of Approximate Balance Sheet, 2750. Advice of Internal Check, 2751. Balance Sheets of Out/City Booking Agencies and Lost Property Office, 2753. Change of Balance Sheet Checkers, 2754. CHAPTER  XXVIII ACCOUNTS OFFICE DEBITS AND THEIR CLEARANCE (Page 69-73)              Error Sheets issued by the Accounts  Office, 2802. Register of Error Sheets, 2808. Disposal of Error Sheets at the station,2809. Outstandings Branch, 2810. Credit Advice Note, 2811. Error Sheets written off, 2813. Statements of Error Sheets issued, withdrawn, etc., 2814. CHAPTER  XXIX CARRIAGE BILLS AND THE ACCOUNTS OFFICE BALANCE SHEET (Page (Page 74-81)              Classes of Carriage Bills, 2902. Check of Credit Notes, 2904. Preparation of Carriage Bills for Credit Notes and Warrants, 2906. Register of Credit Notes kept pending, 2910. Commission charges on Warrants and Credit Notes, 2911. Miscellaneous Bills, 2917. Adjustment of petty sums between railways, 2919. Numbering if Carriage Bills, 2921. Accounts Office Balance Sheet, 2922. Debit entries in the Accounts Office Balance Sheet, 2924. Credit entries in the Accounts Office Balance Sheet, 2925. Posting of the Accounts Office Balance Sheet, 2927. Miscellaneous Earnings Register, 2931. Claims for under and overcharges in items included in Carriage Bills, 2934. Outstanding Bills, 2935.   CHAPTER  XXX CHECK OF HANDLING BILLS (Page 82-84)  Handling Agencies, 3001. Examination of Handling Bills on receipt, 3002. Check of Handling Bills, 3003. Check of Transhipment Bills, 3006. CHAPTER   XXXI ACCOUNTS OF WORKED LINES INCLUDING PRIVATE AND NON-GOVERNMENT RAILWAY (Page85-88)  Introductory, 3101. Calculation of Worked lines Share, 3102. Coaching Traffic- Accounts, 3103. Goods Traffic-Accounts, 3106. Accounts of other Traffic, 3107. Gross Earnings of Worked Lines, 3108. Apportionment of earnings, 3109. Adjustment on account of Refunds, 3110. Payments to Worked Lines, 3111. Test-Check of Worked line Accounts, 3113.   CHAPER   XXXII THE TRAFFIC BOOK (Page 89-103)  Scope of Traffic Book, 3201. Parts of the Traffic Book, 3202. Form of Traffic Book Part A, 3203. Posting of Traffic book, Part A, 3204. Verification of the correctness of postings in Traffic Book, Part A, 3210. Rectification of mistakes-Adjustment Balance Sheet, 3216. Traffic Book, Part B, 3218. Apportionment of earnings, 3221. Posting of Traffic Book, Part B, 3223. Traffic Book Part C, 3225. Traffic Account, 3226. Posting of Traffic Book, Part C, 3227. Other Railway’s Account, 3230. Deposit Private Companies Account, 3231. Closing of Traffic Book, Part C, 3232. Traffic Book Part D, 3233. Preparation of Journal entry, 3234. Comparison of Traffic Book balances with General Books, 3235. Cash-in-Transit, 3236. Account Current, 3238. CHAPTER  XXXIII INSPECTION OF STATION ACCOUNTS (Page 104-108)             Responsibility of Travelling Inspectors of Station Accounts, 3301. Programme of Inspections, 3302. Inspection of the offices of YTSK, JTBS, CHA, Post Office PRS, Deffence-PRS, Non-rail Head PRS, Out-Agencies, etc., 3303. Intensive check over collection of Tickets, 3305. Facilities for investigations, 3306. Inspection of Initial Records, 3307. Duty of Inspectors to instruct station staff, 3308. Initial Records not to be removed outside station premises, 3309. Duties of Inspectors  in cases of Frauds, 3310.  Main items to be checked by Inspectors, 3311. Reserve Force of Inspectors of Station Accounts, 3313. Test-check of Inspector’s Work, 3314. CHAPTER   XXXIV CHECK OF TRAFFIC RELATING TO RAILWAY MATERIALS AND STORES (Page 109-114)             Returns checked by Accounts Office, 3401. Receipt of Accounts foils of departmental Credit Note for booking of Railway Material Consignment, 3402. Check of Railway Material Consignment Notes, 3403. Check of Abstracts of Railway Materials and Stores forwarded, 3405. Check of Railway Receipt, 3406.  Apportionment of Freight charges, 3407. Preparation of Carriage Bills, 3408. Issue of Carriage Bills, 3409. Adjustment of Carriage Bills, 3410. Comparison of the forwarded and received Railway Materials and Stores Abstracts and Summaries(Local/Through), 3411. Railway Materials and Stores Booked by Passengers/Parcels Trains, 3415. Railway Materials and Stores intended for Deposit Works, 3416. Whargage and Demurrage charges on Railway Materials and Stores 3417.     INDEX (Page 115-130)  CONCORDANCE TABLE (Page 131-133)   LIST OF STANDARD FORMS FOR TRAFFIC ACCOUNTS  No. of form Title Page A-2130 Register of Rail Travel Coupons 10 A-2225 Register of Unaccounted for local/Through To-Pay Way-bills…. 21 A-2235 List of Through Paid Parcels Way-Bills to be sent to the forwarding Railway Accounts Office. 23 A-2248 Return of Telegraph Messages Paid for in Postage Stamps  …  … 25 A-2251 Statement of apportionment of Revenue derived from paid inland telegrams booked originally in the Railway Licensed Telegraph Offices and interchanged with the Posts and Telegraphs Department. 26 A-2333 Register showing the Printed Machine numbers of Paid Invoice books supplied to the stations and accountal of Paid Invoices in the Paid statement. 37 A-2712 Journal entry of transfers between Traffic and General Books   …. 54 A-2722 Cash Register 55 A-2739 List showing “Paid on” charges relating to Through “To Pay” Parcels traffic re-booked to stations on other Railway 58 A-2754 Advice of Internal Check relating to the Coaching/Goods Balance Sheet 60 A-2802 Statement of errors in the Goods/Coaching Account of Stations 61 A-2808 Register of Error Sheets issued against the Stations     ….     ….    63 A-2811 Credit Advice Note 64 A-2814 Statement of Error Sheets Issued, Admitted, Withdrawn, under Reference, etc. 65 A-2907 Carriage Bill (other than Defence Accounts)          ….     ….    67 A-2908 Carriage Bill (Defence Accounts)                           ….     ….    68 A-2923 Accounts Office Balance Sheet                               ….     ….    70 A-2932 Register of Earnings arising in Accounts Office      ….     ….. 71 A-2933 Summary of Coaching/Goods Accounts Office Balance Sheet ….. 72 A-3203 Traffic Book, Part A (Coaching/Goods)         ….     ….    …. 77 A-3219 Traffic Book, Part B (Coaching)                     ….     ….    …. 79 A-3220 Traffic Book, Part B (Goods)                          ….     ….    …. 80 A-3225 Traffic Book, Part C (Coaching/Goods)         ….     ….    ….  82-83 A-3233 Traffic Book, Part D (Coaching/Goods)           ….     ….    …. 84 A-3238 Account Current               ….                            ….     ….    …. 88 A-3412 Carriage Bill for Railway Material and Stores   ….     ….    …. 93   LIST OF FORMS IN WHICH DOCUMENTS ARE PREPARED ON MACHINE FOR USE IN THE TRAFFIC ACCOUNTS OFFICE Serial No. Title Para in which specimen of the form appears Page 1   2     3     4     5       6     7   8 Statement of Incorrect Cards relation to Printed Series    ….   Statement showing Station-wise total fares and concession fares for Printed Card Series.   Statement showing the result of apportionment of total fares in respect of Through Passenger (Printed Series) Traffic.   Machine tabulation of Printed Tickets issued to taxable stations.     Machine tabulations of Earnings of receiving Railways in respect of Printed Tickets issued to Stations situated on the worked Lines.   Statement of Incorrect Invoices   ….         …..          …..     Outward Machine Prepared Abstracts for Goods traffic   ….   Paid Statement for Goods Traffic       …..        …..           …. 2117   2119     2120     2138     2139       2325     2330   2331 5   6     7     12     12       33     35   36     * * * Top

 

 

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

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	GOVERNMENT OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD)       INDIAN RAILWAY FINANCIAL CODE VOLUME-I   SECOND REPRINT-(1998)     (Embodying All Correction Slips Issued upto No. 86 Dated 10.12.2019)    MENU S.No. Subject 1 Preface 2 Introductory Notes 3 Contents 4 Concordance 5 Index   PREFACE   Problems of Railway Financial Management and the techniques developed in tackling these have become complex and varied over the years.  The Code Revision Cell set up in 1973 in pursuance to the recommendations of the Railway Convention Committee, 1971 has, therefore, rightly considered the need for a separate Railway Financial Code to serve as a compendium of general rules and orders on financial matters including compilation of annual budget.   2.  THE INDIAN RAILWAY FINANCIAL CODE includes revised version of a part of the erstwhile Indian Railway General Code, which has now been rewritten in two separate texts of which this book is the second text, the first being the introductory text published separately under the title THE INDIAN RAILWAY ADMINISTRATION AND FINANCE-AN INTRODUCTION.   3.  The Indian Railway General Code was first issued as a 'provisional issue' on 5th September, 1938 ; it was up-dated and re-printed on 5th January, 1942 as the first edition, the appendices embodied in the 'provisional issue' being printed for the first time in a separate volume.  A re-print was issued in April 1950 and a second re-print in May 1952.  A revised edition of the Code, incorporating changes consequent on promulgation of the Constitution, and those arising out of the 1949 Railway Convention, was issued on September 14, 1954.  The first re-print of this revised edition was issued five years later, and the second re-print issued on August 22, 1970 has been the edition in use before the present revision of the Code.   4. The book as compiled deals with various important aspects of financial management like Project Appraisal, Budget Formulation, Reporting and Contro1, Parliamentary Financial Control, Award of Contract, Allocation of Expenditure, 'Rules relating to Inter-Railway and Inter Departmental services, Contingent Expenses, Investigation of Losses, etc.  A Chapter on the procedure dealing with Audit-Report presented by the Comptroller and Auditor General of India and its consideration by Public Accounts Committee of Parliament has been added, deleting Chapter VIII 'Communications from Audit and action thereon' from the existing Accounts Code.  The existing Chapter XI on ‘Incidence of the Cost of Works for non-Railway Departments/Ministries' has been transferred to the Engineering/ Mechanical Code, Chapter XIV on 'Cash, Cheques and Vouchers', excluding the section regarding 'Cash Imprests' has been transferred to the Accounts Code and Chapter XVI on 'Bills for Pay and Allowances' has been transferred to the Establishment manual.  The miscellaneous matters dealt with in Chapter XX, excepting the section regarding 'Annual Reports of Railways', have not been incorporated in this Code nor in any other Code or Manual issued by the Board.  These should be included in the Manuals of 0ffice Procedure of the Zonal Railways., Production Units, etc.  The Appendices which were printed in a separate volume of the General Code have now been embodied in the Financial Code, vol. I, except Appendices relating to the classification of expenditure and earnings which have been embodied in Volume II of this Code. 5.  Based on the recommendations of a Task Force constituted in 1973 (in pursuance of the recommendations of the Railway Convention Committee 1971) and as accepted by the Government, restructured Demands for, Grants and Revised Classification of Revenue and Capital Expenditure have been introduced with effect from 1st April, 1979.  The provisions contained in this Code reflect the revised System.   6.  This Code supersedes all existing rules and orders issued by the Railway Board on the subjects dealt within it.  Unless contrary intention is expressed or implied in the wording of the Code rules, provisions of this Code are mandatory and binding on all Indian Railways.  For deviations from the mandatory rules, sanction of Railway Ministry should be obtained.  In accordance with the Government's policy, this Code is being issued as a diglot edition.   7.  The Railway Board will be glad to consider any criticism and suggestions from the Railway Administrations. Any errors or omissions which may be found in this edition may also be brought to the notice of the Secretary, Railway Board.   NEW DELHI  Himmat Singh 8th April 1981. Secretary, Railway Board.   PREFACE  (First Reprint) This edition is a reprint of the Indian Railway Finance Code, Volume 1, 1982 edition, incorporating additions and alterations introduced through Correction Slips issued up to number 16, dated 30th May 1991.     NEW DELHI      (MASI HUZZAMAN) 12.06.1991 Secretary, Railway Board.  PREFACE  (Second Reprint)    This edition is a reprint of the Indian Railway Finance Code, Volume 1, 1982 edition, incorporating additions and alterations introduced through Correction Slips issued up to number 52 , dated 06th August, 1998.    NEW DELHI   (D.P.TRIPATHI) 12.06.1999 Secretary, Railway Board.   INTRODUCTORY NOTES   1. Index letters for Codes.-The following Index letters are used for distinguishing the several Indian Railway Codes from each other :-   A-      Accounts Department.   E-       Engineering Department.   F-       Financial Code.   G-      Administration and Finance-an Introduction.   R-      Establishment Code.   S-      Stores Code.   T-      Traffic Department (Commercial).   W-     Mechanical Department (Workshops).   2.       Paragraph Numbers.-For convenience of indexing and of reference, the paragraphs have been numbered according to a 3/4-figure "Code", in which the last two figures give the number of the paragraph and the remaining figures the number of the Chapter.  Thus paragraph 101 of any code is paragraph I of Chapter I of that code and paragraph 1421, paragraph 21 of Chapter XIV.   3.       Reference to paragraphs.-Reference to the paragraphs of a code is made by putting the paragraph number, suffixed by the index letter of the code concerned.  Thus 1335-RI means paragraph 35 of Chapter XIII of the Indian Railway Establishment Code Volume I and 5 Appendix VIII-RI means paragraph 5 of Appendix VIII of the Indian Railway Establishment Code Volume I.   4.       Reference to "Forms".-The "forms" referred to in any of the Indian Railway Codes (except the Establishment Code) take the number of the paragraph of the code in which they are described, the index letter, of the code in question being prefixed to the number of the paragraph in which the form is illustrated.  Thus W-703 is the form that is described and illustrated in paragraph 3 of Chapter VII of the Indian Railway Code for the Mechanical Department (Workshops).   5.       Correction Slips.-The correction slips will be printed on one side and issued in separate series for each code so, that these may be cut and pasted against the relevant rules.   6.       Index to Correction Slips.-To facilitate reference to correction slips that have been issued to the Codes, an up-to-date index of correction slips is published from time to time showing for each Code the paragraph or rule numbers affected by correction slips and the numbers of such correction slips.  This index may be pasted inside the cover of each Code. *** CONTENTS   CHAPTER SUBJECT i Financial Organization Historical Background ii Financial Appraisal Of Railway Projects iii Railway Budget iv Parliamentary Financial Control Appropriation Accounts v Budgetary And Expenditure Control  Financial/ Management Reporting vi Contracts General Princples vii Allocation Of Expenditure viii Inter Railway And Inter Departmental Service ix Inter Railway And Inter Departmental Service x Petty Contingent Expenses Cash Imprest xi Reporting And Investagation Of Loss Of Cash, Stores Or Other Railway Property
GOVERNMENT OF INDIA MINISTRY OF RAILWAYS RAILWAY BOARD INDIAN RAILWAY FINANCE CODE VOLUME – II – APPENDICES CLASSIFICATION OF ACCOUNTS OF EXPENDITURE AND EARNINGS (Effective from 1st April, 1979) (First Edition-1983) ( Second Reprint Edition-2008) (Embodying all Advance Correction Slips upto No. 146 dated 10.12.2019) The classification of expenditure and earnings embodied in this volume, as per Para 4 of the (preface to Financial Code, Volume I, is based on the recommendations of the Task Force constituted in 1973 (in pursuance of the recommendations of the Railway Convention Committee, 1971), as accepted by the Government in consultation with the Comptroller and Auditor General of India. This is in supersession of the Classification of Earnings, Classification of Revenue Expenditure and Classification of Capital Expenditure contained in Appendices I, II and III respectively of the General Code Volume II. This revised classification is effective from 1st April 1979. PREFACE (First Re-print) This edition is a reprint of Indian Railway Finance Code, vol. II-Appendices, (First edition, 1983] incorporating additions and alterations introduced through Advance Correction Slips issued up to Number 48 F-II dated 30th December, 1996. New Delhi,27th January 1997. (D. P. TRIPATHI) Secretary, Railway Board. MENU Appendix Number   LIST OF APPENDICES Page No. I.                                                                                                                        Classification of Revenue Expenditure (Appendix-I). 01  to 71 II.                                 Classification of Capital and Other Works Expenditure ( Appendix-II). 72 to 88 III.                           Classification of Earnings (Appendix-III) 89 to 96