Expenditure
Expenditure are of two types
- Voted Expenditure: Voted Expenditure is such class of expenditure for which the provision of Fund is made subject to Vote of Parliament. These are items proposed to be met from the Consolidated Fund of India for which proposals are sent in the form of Demands for Grants for vote by the Parliament.
- Charged expenditure: Charged expenditure is such class of expenditure for which the President is according the sanction. Pay, Allowances etc. which are charged upon the Consolidated Fund of India comes under this.
APPENDIX I CLASSIFICATION OF REVENUE EXPENDITURE General - All Abstracts The revenue working expenses of the Railways are classified under 13 sub-major heads with a separate Abstract for each Sub-major head, viz.- The revenue working expenses of the Railways are classified under 13 sub-major heads with a separate Abstract for each Sub-major head, viz.-
The Sub-major heads are divided into minor, sub, and detailed heads as shown in the accompanying classification. The introduction or abolition or change of nomenclature of any minor or sub head, the transfer of a sub-head or detailed head from one minor head or sub head to another, and any rearrangement of abstracts are not within the competence of a Railway Administration. But the Financial Adviser and Chief Accounts Officer of a Railway may with the approval of the General Manager introduce a new detailed head within a sub-head except when the necessity arises of a new class of expenditure, in which case the orders of the Railway Board should be obtained as to the sub-head under which the detailed head should appear. When, however, a new detailed head is opened by Railway Administration, the Railway Board should be informed. The structure of the accounts classification is such that it corresponds to and is in line with the revised classification of the Demands for Grants. While the alpha (i.e. the letter of the Abstract) corresponds to the Demand head, the minor, sub-head and detailed heads of accounts, represent classification of the activity from a broad grouping into its details. The classification lends itself to computerisation and its utility from the point of view of analysis of costs will be greater when the compilation is taken on the computer in due course of time. On computerisation of the accounting system, the alpha of the abstract classification will be substituted by a Numerical Code as follows:- A-03, B-04, C-05, D-06, E-07. F-08, G-09, H-10, J-11, K-12, L-13, M-14 & N-12 Which will be the same as for Demands for Grants. Under the manual system however it is preferable to retain the alpha character of the Abstract classification in view of its age long familiarity. In this connection, a summary of the Revised demand Structure-Demand for Grants for Expenditure on Railways is given below:- CLASSIFICATION OF REVENUE EXPENDITURE APP. I
While the classification upto the detailed head represents only the activity, the structure of the classification also incorporates a two digit code to represent the primary unit, i. e. the object of the expenditure/indicating on "what" the expenditure is incurred viz., salary, allowances, wages, materials, consumable stores etc. The indication of a classification of expenditure will, therefore, be complete only if the Abstract, the minor, sub or detailed heads of activity as well as the code of the object of expenditure are given, in that order for instance. (i) The wages of the permanent gangs engaged in manual maintenance of a section of BG. track (with sanctioned speed of 100 km.p.h. -- i.e. a group 'D' track) will be indicated as B. 241-01. (ii) Ballasting of the same track will be indicated by B. 243-28. (iii) The wages of Steam Loco crew will be indicated as F. 112-01. (iv) The wages of a Diesel Loco crew will be indicated as F. 212-01. (v) The kilometrage allowance of Diesel Loco crew will be indicated as F. 212-10. (vi) The dearness allowance of train passing and Control office staff such as Station Masters, Assistant Station Masters etc. will be indicated as G. 250-02 and so on, It will be noted that last two digits show the "object" of expenditure. |
CLASSIFICATION OF REVENUE EXPENDITURE APP. I
(i) The expenditure on salary and allowances of those officers who are directly connected with the work of maintenance in the field will be charged to the respective Abstracts on Repairs and Maintenance instead of to General Administration as at present e.g. Bridge Engineers in-charge of Bridge Engineering Workshops, Workshop Officers (such as Superintendent of Workshops, Works Managers etc.), Senior D. E. Es. In-charge of Electric Loco Sheds etc. (ii) The expenditure on repairs and maintenance of staff quarters and welfare buildings which used to be charged to existing Abstract 'A'-Maintenance of Way and Works will now be charged to Abstract' 'J'--Staff Welfare and Amenities. (iii) The Repairs and Maintenance of Plant and Equipment of all Departments which used to be charged to the respective Maintenance Abstracts such as 'A', 'B','C' etc., will now be charged to a separate Abstract for Repairs and Maintenance of Plant and Equipment viz., Abstract 'E'. (iv) Operating Expenses for Rolling Stock and Equipment which is part of the existing Abstracts 'B', 'C', 'D', 'H' and 'J' will all be charged to a separate Abstracts for Operating Expenses for Rolling Stock and Equipment viz., the new Abstract 'F' and Operating Expenses forming part of existing Abstract 'E' and 'G' will be charged to Abstract 'G' and 'K'. (v) The expenses of the Medical Department, which used to be charged to Abstract 'F' under General Departments will now be included in new Abstract 'J' Staff Welfare and Amenities. (vi) Expenditure of the Security Department and related expenses such as Order Police and payment to State Governments in this connection, which used to be included under the existing Abstract 'F' for General Departments will now be charged under Abstract 'K' for Miscellaneous Working Expenses. (vii) The retirement benefits to staff such as the contribution of bonus to S. R. P. F. gratuities, Special contribution to Provident Fund which used to be charged to Abstract 'G' Miscellaneous Expenses and the payment of the pension and other retirement benefits which were charged to Abstract 'N' will now be charged to separate Abstract for Provident Fund, Pension and other retirement benefits Abstract 'L'. (viii) The Abstract 'K' for purposes of recording Miscellaneous Expenses includes the payment of Compensation Claims, which used to be booked under different Abstracts under the existing scheme. (ix) The appropriation to Depreciation Reserve Fund which used to be booked under Abstract 'K' and appropriation to Pension Fund which used to be booked under Abstract 'M ' under the existing arrangement are now both booked under Abstract 'M '-Appropriation to Funds. (x) The expenditure under Suspense which used to be charged to Abstract' I'-Suspense will now be charged to Abstract 'N'-Suspense. |
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