Railway Accounts Process Manuals

Document No: FX/FE January 01, 2009

FINANCE SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5064 E-mail : [email protected] Compiled By (JITENDRA SAXENA) SSO/FX

CO-ordinated by (D.N.DWIVEDI) SSO/ISO

Reviewed By

Approved by

(B.K.SEN) DFM

(HIRA BALLABH) SR.DFM

SR.DFM’S Office, West Central Railway, Bhopal

Process Manual

CONTENTS Chapter No.

Title

Review No/Date 00

01

02

No. of Pages

1

Abbreviations

01/01/09

02

2

Canons of Financial Property

01/01/09

01

3

Introduction

01/01/09

01

4

Source and References

01/01/09

01

5

Scope of Work

01/01/09

01

6

Section Procedure

01/01/09

24

7

Activity/Responsibility Chart

01/01/09

01

8

Monthly Reporting Sheet

01/01/09

01

9

Responsibility Code Allocation Sheet

01/01/09

01

10

Organization Chart

01/01/09

01

11

Measurable Parameter

01/01/09

01

12

List Of Record

01/01/09

01

13

Section Flow Chart

01/01/09

03

14

Changes to Manual

01/01/09

01

SR.DFM’s Office, West Central Railway, Bhopal

Process Manual

ABBREVIATIONS S.No.

Term

Expansion

1.

AA

Accounts Assistant

2.

AAC

Average Annual Consumption

3.

AGM

Additional General Manager

4.

CRRM

Credit for Released Material

5.

D&G Charges

Direct and General Charges

6.

DA

Dearness Allowance

7.

DFM

Divisional Finance Manager

8.

DPWP/DWP

Divisional Preliminary Works Program

9.

DRM

Divisional Railway Manager

10.

FA&CAO

Finance Advisor and Chief Accounts Officer

11.

FSC Charges

Foreign Service Contribution Charges

12.

GB

Green Book

13.

GM

General Manager

14.

GMT

Gross Metric Tonne

15.

HQ

Headquarter

16.

IRPWM

Indian Railway P.way Manual

17.

IRS

Indian Railway Specification

18.

LAR

Last Accepted Rate

19.

M&P

Machinery And Plant

20.

NIT

Notification for Invitation of Tender

21.

NS Item

Non Scheduled Item

22.

OOT

Out Of Turn

23.

PAC

Propriety Article Certificate

24.

PB

Pink Book

25.

PH

Plan Head

FX /FE Section:

chapter 1 Page 1 of 2

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Process Manual

26.

PWP

Preliminary Works Program

27.

RSP

Rolling Stock Program

28.

SOPGEN

Schedule of Power

29.

SOR

Schedule Of Rate

30.

SR.DEN (CO.)

Senior Divisional Engineer( Co Ordination)

31.

SR.DFM

Senior Divisional Finance Manager

32.

SSO

Senior Section Officer

33.

TC

Tender Committee

34.

TCP

Tender Committee Proceedings

FX /FE Section:


Rev:00

01.01.09

(General)

Approved by _______________

Process Manual

SR.DFM'S OFFICE , WEST CENTRAL RAILWAY BHOPAL

MONTHLY REPORT (Finance & FE Section) SEC: FX Month: Monthly Processed Status S. No.

Activity

Target Period of Clearing Total Recd

1

FX PROPOSAL

2

FE PROPOSAL

3

TENDER FILES

4

INDENT

SSO - FINANCE/FE (Name & Seal)

FX SECTION CHAPTER 10 REV 00

Processed In Time

Processed not in time

Remarks, if any

SR.DFM (Name & Seal)

01.01.09 PAGE 1 OF 1

APPROVED BY____________


Process Manual

MEASURABLE PARAMETERS

TARGETS fixed for various activities FX & FE section.

SR.NO

ACTIVITY

TARGET PERIOD FOR CLEARANCE

1

Scrutiny of all nature Fx and FE

7 Working Days for FX

proposals/Indents for (Stock and Non

proposals/indent

Stock items)

10 working Days for FE proposals

2

Brief

Notes

and

Comparative

4 Working Days

Statement 3

Vetting of Contract Agreement

3 Working Days

IMPORTANT NOTE: It is to be ensured by the concerned section in charge that the updating of system is take place within barest minimum time and any revision, on account of new rule/instruction from Rly Bd/ HQ’s warrants revision of process manual, is taken place within one week of receipt of letter. However, to ensue the task “On EVERY 1ST DAY OF THE MONTH THE SECTIN INCHARGE WILL REVIEW THE SYSTEM AND ENSURE THAT ALL UPDATION /REVISION DURING THE MONTH ARE TAKEN PLACE.”

____________________________________________________________________________________ FX Section chapter 11 Page 1 of 1

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SR.DFM's Office West Central Railway Bhopal

Process Manual

LIST OF RECORDS

1 2

TENDER BRIEF NOTE REGISTER REQUISTION VETTING REGISTER

FORMAT RECORD RETENTIO No. , RECORD No. COSTODIAN N PERIOD If any. WCR/Acs/BPL/FIN/BRIEF NOTE REGISTER NA SO 5 YEAR WCR/Acs/BPL/FIN/REQUISTION VETTING REGISTER NA AA 3 YEAR

3

CONTRACT VETTING REGISTER

WCR/Acs/BPL/FIN/CONTRACT VETTING REGISTER

4

Sr. No.

RECORD NAME

NA

AA

3 YEAR

NA

AA

3 YEAR

NA

AA

3 YEAR

NA

AA

3 YEAR

NA

AA

3 YEAR

NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA

AA AA AA AA AA AA AA AA AA AA AA AA AA AA AA

3 YEAR 3 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR 10 YEAR

23

DWP PROPOSAL & ESTIMATE VETTING WCR/Acs/BPL/FIN/DWP PROPOSAL & ESTT REGISTER VETTING REGISTER WORKS PROPOSAL VETTING REGISTER WCR/Acs/BPL/FIN/WORKS PROPOSAL VETTING REGISTER W.P.ESTIMATE VETTING REGISTER WCR/Acs/BPL/FIN/W.P.ESTIMATE VETTING REGISTER REVENUE ESTIMATE VETTING WCR/Acs/BPL/FIN/REVENUE ESTIMATE VETTING REGISTER REGISTER SAVING REGISTER WCR/Acs/BPL/FIN/SAVING REGISTER CEILING LIMIT REGISTER WCR/Acs/BPL/FIN/CEILING LIMIT REGISTER POLICY FILE ON FE MATTER WCR/Acs/BPL/FIN/POLICY/FE POLICY FILE ON MISC.MATTER WCR/Acs/BPL/FIN/POLICY/MISC. POLICY FILE ON SOPGEN WCR/Acs/BPL/FIN/POLICY/SOPGEN POLICY FILE ON WORKS PROGRAMME WCR/Acs/BPL/FIN/POLICY/W.P. POLICY FILE ON FURNITURE WCR/Acs/BPL/FIN/POLICY/FURNITURE POLICY FILE ON MEDICAL MATTERS WCR/Acs/BPL/FIN/POLICY/MEDICAL MATTER POLICY FILE ON S&T & IT WCR/Acs/BPL/FIN/POLICY/S7T IT POLICY FILE ON ESTIMATE WCR/Acs/BPL/FIN/POLICY/ESTIMATE POLICY FILE ON VEHICLES WCR/Acs/BPL/FIN/POLICY/VEHICLES POLICY FILE ON MISC.MATTER WCR/Acs/BPL/FIN/POLICY/ POLICY FILE ON NOMINATION OF T.C. WCR/Acs/BPL/FIN/POLICY/TENDER COMMITTEE POLICY FILE ON COMMERCIAL MATTER WCR/Acs/BPL/FIN/POLICY/COMMERCIAL MATTERS POLICY FILE ON DELEGATION OF WCR/Acs/BPL/FIN/POLICY/D.O.P. POWER POLICY FILE ON CONTRACT & TENDER WCR/Acs/BPL/FIN/POLICY/CONTRACT & TENDER

NA

AA

10 YEAR

24 25

POLICY FILE ON AMC POLICY FILE ON ELECTRICAL MATTER

NA NA

AA AA

10 YEAR 10 YEAR

5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

fx section chapter 12 page 1 of 3

WCR/Acs/BPL/FIN/POLICY/AMC WCR/Acs/BPL/FIN/POLICY/ELECTRICAL

11-11-09 REV:01

APPROVED BY_____

SR.DFM's Office West Central Railway Bhopal Sr. No.

RECORD NAME

LIST OF RECORDS RECORD No.

FORMAT No. , If any.

RECORD COSTODIAN

NA

AA

RETENTION PERIOD

26

POLICY FILE ON MECHANICAL MATTER

27

POLICY FILE ON TAXES, LABOUR RATE

WCR/Acs/BPL/FIN/POLICY/TAXES,LABOUR

NA

AA

10 YEAR

28

WCR/Acs/BPL/FIN/PROPOSAL REC/DES/B-1

NA

AA

3 YEAR


NA

AA

3 YEAR


NA

AA

3 YEAR


NA

AA

3 YEAR


NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/DEN/S

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/TRS

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/SR.DME/BPL

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/BRIDGE

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/SR.DEN(N)

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/SR.DEN(CO)

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/DEN (C )

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/COMMERCIAL

NA

AA

3 YEAR

41

PROPOSAL RECEIPT & DESPATCH (AU 6) REGISTER FOR CLERK B-1 PROPOSAL RECEIPT & DESPATCH (AU 6) REGISTER FOR CLERK B-2 PROPOSAL RECEIPT & DESPATCH (AU 6) REGISTER FOR CLERK B-3 PROPOSAL RECEIPT & DESPATCH (AU 6) REGISTER FOR CLERK B-4 PROPOSAL RECEIPT & DESPATCH (AU 6) REGISTER FOR CLERK B-5 CORRESPONDENCE FILE OF ENGG (SOUTH SECTION),BPL CORRESPONDENCE FILE OF ELECTRICAL (TRS) , ITARSI CORRESPONDENCE FILE OF MECHENICAL BRANCH, BHOPAL. CORRESPONDENCE FILE OF XEN (BRIDGE), BHOPAL CORRESPONDENCE FILE OF ENGG (NORTH SECTION),BHOPAL CORRESPONDENCE FILE OF Sr. DEN (Co), BHOPAL. CORRESPONDENCE FILE OF ENGG (CENTRAL SECTION), BPL. CORRESPONDENCE FILE OF COMMERCIAL DEPARTMENT. CORRESPONDENCE FILE OF PERSONNEL & MISC

WCR/Acs/BPL/FIN/CORRES/PERSONNEL & MISC.

NA

AA

3 YEAR

42

DEPARTMENTS. CORRESPONDENCE FILE OF FINANCE

WCR/Acs/BPL/FIN/CORRES/FE

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/MEDICAL

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/RRB

NA

AA

3 YEAR

29 30 31 32 33 34 35 36 37 38 39 40

43 44

ESTABLISHMENT MATTERS. CORRESPONDENCE FILE OF MEDICAL DEPARTMENT. CORRESPONDENCE FILE OF RRB, BHOPAL.


WCR/Acs/BPL/FIN/POLICY/MECHANICAL

Process Manual

11-11-09 REV:01

10 YEAR

APPROVED BY_____

SR.DFM's Office West Central Railway Bhopal Sr. No.

45 46 47 48 49 50 51 52 53 54 55 56 57 58

RECORD NAME

CORRESPONDENCE FILE OF ELECT(General), DEPARTMENT. CORRESPONDENCE FILE OF OPERATING DEPARTMENT. CORRESPONDENCE FILE OF SAFETY DEPARTMENT. CORRESPONDENCE FILE OF ELECTRICAL (TRO), BPL DEPTT. CORRESPONDENCE FILE OF MECHENICAL (DIESEL), ITARSI. CORRESPONDENCE FILE OF S&T DEPARTMENT. CORRESPONDENCE FILE OF XEN(MD), BHOPAL. CORRESPONDENCE FILE OF RPF DEPARTMENT. CORRESPONDENCE FILE OF TRACK MACHINE DEPARTMENT. CORRESPONDENCE FILE OF TRD DEPARTMENT. CORRESPONDENCE FILE OF STORES DEPARTMENT. CORRESPONDENCE FILE OF XBR(PROPOSAL) FILE CONTAINING T.C. / B.N. OF VETTED AGREEMENT TEN DAYS POSITION FILE


LIST OF RECORDS

Process Manual FORMAT No. , If any.

RECORD COSTODIAN

WCR/Acs/BPL/FIN/CORRES/ELEC(G)

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/OPTG

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/SAFETY

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/TRP

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/SR.DME(D)/ET

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/S&T

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/XEN(MD)

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/RPF

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/T.M.

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/TRD

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/STORES

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/CORRES/XBR PROP

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/AGREEMENT

NA

AA

3 YEAR

WCR/Acs/BPL/FIN/10 DAYS POSITION

NA

AA

3 YEAR

RECORD No.

11-11-09 REV:01

RETENTION PERIOD

APPROVED BY_____


Process Manual

Finance Proposal : Process Flow Chart Receipt of Proposal

Inward number allotted

Return for clarifications

Putting up office notes/ letters for concurrence by A.A.

Verification by respective SSO

Verification by respective SSO

Perusal by SR.DFM/DFM Approval of SR.DF/DFM

For Sr.DFM’s approval

Dispatch to Respective Unit

Dispatch to respective Unit.

st

1 copy – O/c copy 2nd copy- Executive 3rd copy-XII section

END

__________________________________________________________________________________________ FX Section CHAPTER 13

Page 1 of 3

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Process Manual

Finance Section : Brief Note Process Flow Chart

Receipt of Brief Note form Executive for Vetting

Inward No. allotted on the date of Receipt

Check of Brief Note with Tender file by respective SSO

Giving his remarks on Brief Note for the perusal of T.C.

Return to Executive for onward submission to T.C.

END

__________________________________________________________________________________________ FX Section CHAPTER 13

Page 2 of 3

Rev:00 01.01.09

Approved by _______________

Sr.DFM's OFFICE, West Central Railway, Bhopal

Process Manual

Proposal Cases/ Variation proposal: Flow Chart Receipt of FX , FE Proposal / Variation Proposal

Entry in the Proposal register

Scrutinity of Proposals

Vetting/ Concurring or Seeking Clarification

Put up to DFM/SR.DFM for Persual/ Approval

Return to Deptt.

END

FX SECTION CHAPTER 13 REV :00 PAGE 3 OF 3 01.01.09

Approveed By________


Process Manual

CHANGES TO PROCESS MANUAL Amend ment No. 01

Date

11-11-09

FX SECTION CHAPTER 15

Section

Particulars of Amendment

New Rev No.

Chapter 12

List of Record

01

Rev:01

11.11.09

Approved by ________________



Rev:01

11.11.09

Process Manual

Approved by ________________

Sr.DFM’s Office, West Central Railway, Bhopal

Process Manual

Standards of financial propriety These rules also known as Canon of Financial Propriety are the guiding principals to be followed while incurring any expenditure from the Public Fund. Therefore, due regard must be paid to these golden principals as given below: (1)

The expenditure should not prima facie be more than the occasion demands, and that every Government servant should exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of the expenditure of his own money.

(2)

No authority should exercise its powers of sanctioning expenditure to pass an order, which will be directly or indirectly to its own advantage.

(3)

Public money should not be utilized for the benefit of a particular person or section of the community unless— (I)

The amount of expenditure involved is insignificant; or

(II)

A claim for the amount could be enforced in a court of law; or

(III) (4 )

The expenditure is in pursuance of a recognized policy or custom.

The amount of allowances, such as traveling allowances, granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipient. ( 116 FI )

________________________________________________________________________________________ FX Section: CHAPTER 2 Rev 00 Page 1 of 1 01.01.09

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Process Manual

INTRODUCTION: Finance Section is one of the most important branches of the Accounts Department. The Finance Branch advises the Administration on all matters wherein Railway finances are involved whether for projects or for day-to-day expenditure. This branch scrutinizes all proposals for expenditure from the point of view of financial prudence. Finance Branch does not merely comment on the proposals but goes into all aspects of the proposal including advice for alternative means of performance in an economical and efficient results. Finance Branch’s advice is of vital importance as it represents the view of the case from the financial angle. A review of the proposed scheme of the Executive brings to light important points, which sometimes changes the scheme entirely to a new course. The check exercised by Finance ensures that no unnecessary/avoidable expenditure is incurred and the projects undertaken by the executives are financially viable and will achieve the benefits envisaged in the scheme. In the process of scrutiny of a proposal finance section may go into the questions like what,

why,

how,

where,

when,

whom,

available

alternatives,

history,

justifiability and so on.

____________________________________________________________________________ FX Section:


Rev:00

01.01.09

Approved by _______________

Sr.DFM’s Office , West Central Railway, Bhopal

Process Manual

Sources and References: All the Railway Codes and Manuals have Presidential sanction, therefore; any violation of these provisions would be treated as an irregularity. The circulars issued by Railway Board are extension of codal provisions and they bear the same sanctity. In addition to the above documents, there are Manuals, which are issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority, i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on Finance Section, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of Finance section is guided by the following documents: •

Indian Railway Accounts Code, Part I

•

Indian Railway Finance Code , Part I , II

•

Indian Railway Establishment Code, Part I & II,

•

Railway Board’s circulars,

•

Instruction/guide lines issued from time to time by Railway Board.

•

Instruction issued by HQ and compendiums issued bydifferent zones.

The above codes and circulars are also available in the Indian Railway website. In this document instead of reproducing details from Codes and Manuals the relevant Para has been quoted in abbreviated form. For example 335 F1 means paragraph 35 of Chapter III of the Indian Railway Finance Code Volume I.

_______________________________________________________________________________ fx Section Chapter 4 page 1 of 1 Rev 00

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Process Manual

SCOPE OF WORK: i)

SCRUTINY OF PROPOSALS /INDENTS (STOCK AND NONSTOCK ITEMS): a.)

On receipt of the proposal/ indent whether such proposal, indent

have

been

received/

dealt

with

earlier

(for

duplication purpose)is to be checked b.)

If not, it is to be treated as a fresh proposal by allotting a Inward No. for the same.

c).

Putting of notes / letters of concurrence/ vetting and returning of proposals to the officer concerned.

d).

Ensure proper receipt and dispatch of all proposals/ indents/ tender schedules after entering all particulars in the PC.

ii)

VETIING OF CONTRACT AGREEMENT: On receipt of the Contract Agreement from various departments the vetting of the agreement is done.

iii)

CHECKING OF BRIEF NOTE AND COMPERATIVE STATEMENT: A.

Checking of brief notes and comparative statement received from executives and sending back to concerned office.

iv)

DEALING WITH FINANCE ESTABLISHMENT CASES Establishment

cases

pertain

to

staff

matters

having

financial implications. There are separate set of rules against which these proposals are scrutinized.

____________________________________________________________________________ FX Section:


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01.01.09

Approved by ___________


Process Manual

SECTIONAL PROCEDURE POINTS TO BE CHECKED IN FINANCE SECTION Though specific points need to be scrutinized for different type of proposals yet the canons of financial propriety is to be always be kept in mind. As a basic principle, if a proposal is received for a new work which has not been done so far or work is proposed to execute differently, finance scrutiny should be very deep. Following is the list of important points to be seen by Finance section while scrutinizing different type of proposals and estimates.

1.

ESTIMATES

i. Abstract Estimate

Detailed justification is provided by the branch officer.

Indication of completion period and currency of the work is given.

The cost of work with reference to competency of sanction i.e., GM/DRM, exists.

Detailed allocation has been recorded.

Basis of rates and correctness of related quantities is given by the department.

Calculation of ROR for remunerative works is calculated (Para 202 of FI)

Arithmetical accuracy.

For Out Of Turn works, reasons for urgency have to be placed on file. (Ref: PARA 1104 E )

ii.

Detailed Estimate Following points needs consideration while checking detailed estimates.

•

Whether the estimates are based on LAW Book, Pink Book, SRSF (Green Book) with detailed justification. The estimate vetted should be endorsed in the Pink Book against that item by the finance section.

Detailed estimate has been proposed in the prescribed format (Top sheet, detailed sheet with Works, Stores and Freight portions).

Check of rates, whether they have been taken properly, the basis of rates have been given.

Plan(s)/Drawing(s) is/are approved.

_______________________________________________________________________________________ FX SEC: Chapter 6 REV:00 15.05.08 Page 1 of 24

Approved By__________


Process Manual

Certification of quantities is based on realistic field requirement of the work as per Plan and Drawings.

Rates taken are based on last, lowest, latest accepted rate for the similar works. This is also to be ensured that rates taken are not restricted for LAR purpose by the TC on previous occasion.

Sub-estimate of the other concerned department are also available in details in the prescribed format (works, stores, CRRM)

The competent authority has signed the estimate sheet and top sheet.

Allocation wise clear break-up has been shown.

Necessary auxiliary provisions made are as per prescribed rate and are on absolutely realistic basis (contingency, D&G etc.)

Check of ‘scope of works’ with respect to Abstract estimate and Reference of approval by the competent authority has been linked.

Clear fund certificate towards availability of funds during the year is obtained.

The estimate is arithmetically accurate.

Deviation statement with clear demarcation for cost escalation and quantity variation is recorded so as to ensure appropriate competency of sanction.

M&P items should not be clubbed in the works estimates.

All the provisions in the estimate are as per Rly. Board’s circulars issued from time to time. In addition, the divisional finance should make its own rate master that should be jointly vetted by accounts and executive. ( R E F : P A R A 703-E)

iii.

Track Estimates While checking the proposal of Track estimates, following points are to be kept under consideration

Annual GMT and total GMT carried over that line since last renewal in terms of IRPWM.

Wear and tear of rails, sleeper in terms of IRPWM.

Quantity assessment of Ballast in terms of IRPWM (route, cushion and movement of Rolling Stock).

Whether secondary or primary renewal?




Process Manual

Avoidance of separate rail renewal and sleeper renewal for the same section.

Check of estimate against inclusion of M&P items, fancy items, small machines etc. Similarly the revenue work should not be charged to track provisions.

D&G and other miscellaneous provisions are reasonably worked out.

Realistic assessment of TRD and S&T sub estimates.

Rates for same type of estimates to be seen.

Compliance of FA&CAO’s observations on these matters from time to time should be ensured.

It should be seen that track work of the KMs sanctioned are not operated in different KMs and there is no duplicity in execution in the same place. ( Ref : SOP 1.01)

2.

M&P AND RSP PROPOSALS

Scrutiny of justification.

Whether as a result of mechanization any reduction in Manpower is possible or not?

If the M&Ps are being procured on the basis of Guidelines of Rly. Board or Inspections, the copies of such Guidelines and Inspections should be enclosed. It should be sent that RDSO guidelines are issued with the approval of Railway Board.

Allocation of the expenditure has been clearly shown.

Whether the M&Ps proposed on replacement a/c, if so complete details of Condemnation of previous one enclosed.

Check of replacement vs. reconditioning analysis (Para 240 F I)

The rates have been taken as per prevailing market rates.

Whether the Procurement or Replacement is likely to effect expenditure on items i.e., Manpower and maintenance.

Introduction a machine for the first time should be scrutinized thoroughly. The source should be sound having proved utility.

3.

QUOTATION PROPOSALS Quotations are exceptions to the tendering rule therefore need to be resorted sparingly. Following points need consideration while examining quotations:




Process Manual

Reasons for dispensing with calling of tender.

Justification for calling of Quotation.

Whether the quotation has been invited as per Rly. Board’s circulars.

Reference to the enquiry letter.

Approval of the competent authority for inviting quotations.

Number of offers received (minimum three offers) .

Whether the quotations have been opened properly and on due date.

Whether the proposal is for fancy and furnishing items.

Reference to the comparative sheet.

Net cost of the work.

Certificate of suitableness, reasonableness, technical suitability and rate reasonability is submitted for the valid lowest offer.

Repair is not for condemned items.

Competency of the sanction in terms of item No 14(a) of SOP Part ‘E’.

Availability of funds.

Adherence to annual ceiling limit of sanctioning authority in the financial year. Ref: SOP1.16 and Remarks contained therein.

( Ref: Item No. 2.7.4.1 of B.S.Sudhir Chandra Committee along with Para 1211 E ) 4.

REPAIR PROPOSALS Following details are required for consideration of repair proposal:

Date/cost of procurement, installation/commissioning.

That the repair proposal is not for items which has been condemned.

The nature of the work done by machine and life of the machine.

The life of asset and work done by the asset.

Whether the machine is covered under warranty; period of warranty.

Instances of earlier repairs, amount spent on its repair/maintenance till date, last similar repair, agency and mode of tender. Comparison between cost of machine and repair cost.

Date of breakdown of the machines and how the work is managed after the breakdown.




Process Manual

Justification for the work and mode of tendering system i.e. open, limited or single; is given. Possibility to get most competitive rates/conditions must be explored.

Administrative approval of the competent Authority exists.

Cost benefit analysis indicating repairs cost and enhanced life of the machine. It should be worth spending on repairs so that life & performance of the asset increases considerably.

Division accountant vetting in case of divisional proposals.

Reasonability of rates to be certified and should match with the last accepted rates or actual expenditure.

Warranty for satisfactory working after its repair.

Competency of sanction and arithmetic accuracy.

Availability of fund. - (Ref: SOP 6.32 for general repairs)

5.

HIRING OF VEHICLE PROPOSALS •

Administrative approval of DRM/ADRM/competent authority is available.

•

Financial justification for hiring of vehicles exists.

•

Whether spare vehicles are available with the department from where the requirement can be met.

•

Condemnation certificate is available if the hiring of vehicle is proposed on that ground.

•

How the work is presently being managed.

•

How the work is presently being managed.

•

How the cost of hiring has been worked out. Whether the budgetary quotation/LAR has been obtained. ( Ref : SOP 6.12, SOP 6.13)

6.

(a)

Bd’s Letter NO. E(G)2007/A14/6 dated 08-08-07.

(b)

Bd’s Letter NO. CE-II/Genl/I dated 27-05-2002. AMC PROPOSALS •

When were the machine /equipment procured and original cost of machine/equipment?




Process Manual

•

Whether the machine is under warranty period, if so the details thereof.

•

Administrative approval is obtained from competent authority.

•

Whether AMC is comprehensive or Non- comprehensive.

•

Why it can not be maintained departmentally. ( Ref: SOP 6.01)

7 . C A SH IMPREST PROPOSALS Following points are to be checked while scrutinizing the proposal for cash imprest or extension or enhancement.

Proper justification is given. Imprest is an amount where pre-check is not carried out. Therefore, the provision should be barest minimum.

Whether the

proposed imprest

is

bare

minimum to

meet emergent

requirements of the office. The monthly/seasonal fluctuation in need of imprest is observed.

Whether the provisions of Para 1050 to 1055 Finance code volume I are complied with.

Actual amount of payment made during the past six months, if enhancement of cash imprest proposed.

Proposals on the plea of delays in recoupment should not be entertained; action should be taken to expedite recoupments.

Competency of sanction for the imprest.

In case of new cash imprest, the proposal should be initially for a temporary period subject to review after a period of six months or so.

Cash imprest for safety/disaster management should be dealt as per Railway Board’s guidelines.- (Ref: Para 1050-1055 F1, SOP 6.42)

8.

MISC. PROPOSALS Proposal other than Supplementary Work Order’s, Estimates, M&P Proposals, Indents, M.S., Finance Establishments, Quotations and brief Notes.

The proposal of Misc. nature other than quoted above received in Accounts office are examined as per circulars issued by Rly. Board, HQ and with specific reference to schedule of Powers.

Scrutiny of financial justification is carried out with reference to provisions in Finance code connected rules, orders and instructions.




Process Manual

Rates reasonability, quantity justification and funds availability should be seen simultaneously.

9.

BRIEF NOTES SCRUTINY Following factors have been kept under consideration while undertaking brief note scrutiny:

Tender Number.

Name of work.

Reference to sanctioned Estimate with copy on record.

Copy of the NIT along with newspapers cutting in which advertisement appeared showing date of publication etc.

Original copy of M.R to purchase Tender documents.

Number of tender forms sold /received.

Validity date of offers.

Tender time table.

Number of NS items included and whether the rate analysis is vetted duly approved by SR.DEN/CO.

Approval of NS item by competent authority.

Requisite amount of Earnest Money.

Whether E.M. is in valid and acceptable form

No over writings and corrections and whether these are correctly examined and signed if found.

Description of eligibility criteria & reference of the case file.

Description of Bank solvency & reference thereof.

Details of the T&P and Machinery and Human Resources submitted by the Party.

Administrative remarks on special conditions submitted by the Party & evaluation of special conditions.

Last accepted rate of the similar work in the same or contiguous area.

Last , lowest, latest LAR is given.

Any special reason or unusual factor with respect to acceptance of last rates.




Process Manual

Comparative position with the last lowest, latest accepted rate and the average accepted rate.

Any error in the tender document and Comparative statement.

Percentage variation between sanctioned Estimate and lowest offer received and reason thereof.

Basis of rates for items in Tender Schedule.

Deviation statement between sanctioned estimate and the tender schedule in terms of No. of items, quantity and rates.

Special Conditions with financial implications in the Tender Documents to be checked and indicated for TC.

Reasons for variation between NIT Cost and the lowest offer received.

Any other reasons.

Briefing note should be prepared in duplicate, checked and signed in the Executive office. In the accounts office, the facts & figures are checked and verified as also signed by the competent authority. One copy of the Briefing note duly verified & signed should be returned to the concerned department and the accounts office retains second copy.

Legal vetting of Joint Venture documents or any deed etc. having legal implication. (Ref: Para 1254 E, 613 F1)

10.

Vetting of Contract Agreements: After the acceptance of the tender, the contract agreement is received for vetting. The following checks are required:

Only the Accounts copy of the contract agreement is to be vetted.

The budget allocation on the cover page is as per the sanctioned detailed estimate.

If it is a sanctioned work of the Law book/ Pink book, the concerned Law book/ Pink book item no. is mentioned on the cover page.

The rates in the agreement are as accepted by the tender committee and specific recommendations are incorporated in the agreement.

The Works Accountant has verified the agreement and put the sign on it.

The competent authority along with the contractor has signed the contract agreement.




Process Manual

If all above requirements are met, the cover page of the agreement is to be vetted.

11.

- (Ref: PARA 1259 E)

PROPOSALS FOR VARIATION IN CONTRACT VALUE Any variation in excess of 25% of the total value and individual item and overall value in a contract, will require finance concurrence. The variation proposal is treated in the same way as a fresh proposal and all the checks to be exercised on a fresh proposal are to be conducted on a variation proposal also. In addition to this, the following checks are also exercised.

i)

The variation case should be furnished in the requisite format. i.e., duly showing the original scheduled quantity, rate, amount, the revised quantity, amount and the savings/ excess, both in aabsolute and percentages.

ii)

The variation statement should bear the signature of

concerned Executive as

well as the Contractor iii)

The Contractor furnishes “No Claim Certificate” regarding savings and nonoperation of items.

iv)

The original case file along with sanctioned estimate, the Tender Proceedings and Agreement copy are submitted along with the proposal for variation.

v)

All the items where the variation is above 4-5 % should be explained in detail.

vi)

All excess items above 25% over the scheduled quantity should be worked out on the basis of current rate/ LAR.

vii)

If specific rates are mentioned in the TCP, for excess quantity, it should be ensured that only these rates are adopted for excess quantity.

viii)

Any specific comments by the tender committee should also be born in mind while processing the variation proposal.

ix)

Approval of competent authority exists for the same. If all the above requirements are met, an office note / Concurrence / vetting letter is prepared and put up for approval and signature. - (Ref: PARA 1268E)

12.

VETTING OF INDENTS/ REQUISITIONS. The following checks are required for vetting the indents.

i)

It should be ascertained whether requisition has also been processed for the same item in the recent past.

ii)

If it is a new proposal, the same is given a In ward no. by feeding all the required information on the computer.




Process Manual

The requisition should be accompanied with a top sheet and all the requisite

iii)

details should be duly filled in. If the requisition is for items, which is being regularly procured every year, the

iv)

consumption of last three years should be furnished in the top sheet. If the requisition is being processed for a new item for the first time, detailed

v)

justification, as to the background for procuring the item is required, alternately the requisition should be accompanied with the copy of competent authority’s sanction with the finance concurrence in terms of various schedule of powers delegated by GM. If any item is being procured in large quantity for the first time, the procurement

vi)

should be supported by the policy decision /sanction/already certified by an agency appointed by Railway Board and tested on trial basis. vii)

If a pink requisition is being processed, the requisition should be accompanied with the original sanctioned detailed estimate, wherein there is a provision for the same.

viii)

If any of the above details is not fulfilled, the indent will be returned with specific remarks duly taking the approval of SR.DFM on a office note/ returning letter. If all the above requirements are met, the requisition is vetted by putting the effacement

on

the

original

requisition

along

with

a

covering

letter.

Simultaneously an enfacement is also to be made on the original estimate as a token of the item being vetted. The same details is also entered in the vetting register and put up for SO and SR.DFM’s signature. ( REF: SOP 6.23, SOP 2 ) 13.

LAND LICENSING While checking the proposals for land licensing the following points should be considered: •

Licensing of Railway land is permitted only for purposes directly connected with the Railway working and with the personal approval of the GM and personal concurrence of FA&CAO.

•

The proposal should bring out clearly the details of the land to be leased/licensed. The diagram/plan, period of lease to be indicated.

•

Particulars of the party to whom the land is to be leased.

•

A certificate that the land proposed to be licensed/leased is vacant and not required for use of Railways in the future.



SR.DFM’s Office, West Central Railway, Bhopal •

Process Manual

Certified Documents relating to latest market value of land from Revenue authorities.

•

The recovery of leased rent/license fee should be worked out based on the above documents. The license fee will be fixed as a percentage of the market value of the land being licensed.

•

Railway Boards policy letter, governing the mode of license fee/lease payable by the party, should be linked.

14.

-

(Ref: Chapter 10 of ENGG CODE.)

-

Rly Bd’s Letter No. 2005/LML/18/8 Dtd. 10/01/05

-

Rly Bd’s Letter No. 2005/LML/18/8 Dtd. 08/06/05

-

Rly Bd’s Letter No. 2001/LML/24/20 Dtd .16/08/05

Opening of Tenders

Tenders should be opened, at the specified time, date and place by the officer nominated for the purpose. All advertised (Open) stores tenders must be opened in the presence of a representative of the Accounts Department. Whether 'limited' stores tenders should be opened in the presence of a representative of the Accounts Department and if so beyond what minimum tender value, may be decided by the Railway Administration in consultation with the Financial Adviser and Chief Accounts Officer. The key points to be observed while opening tenders are mentioned below for guidance:(i)

Tender should be opened by nominated executive at the prescribed time, date and place in the presence of accounts representative.

(ii)

Initial (with date) the cover containing the tender .All the tenders should be counted and marked 1/n.2/n….. N/n (n=total numbers of tender forms received against NIT). Immediately after opening the tender, each page of tender form should be machine numbered and date stamped.

(iii)

Initial (with date) front cover page of the tender and every page of the tender on which the rates or special tender conditions are quoted. All the tender documents should be machined numbered, credentials submitted should be numbered and mentioned in the tender register.

(iv)

The names of the tenderers and the rates quoted by each tenderer should be read out, wherever practicable, to the tenderes or the representative who may be present at the time of opening of the tenders.

(v)

Initial (with date) all corrections in the schedule of quantities, schedule of materials to be issued and specification and other essential parts of the contract document.




Process Manual

The rate quoted in figures and words should be circled in such a manner as to

(vi)

not leave any space after starting or ending digit. (vii)

Mark and initial all over writings in red ink. The corrections, overwriting and omissions should be serially numbered and the total number of such corrections etc. should be clearly mentioned at the end of each page of the schedule attached to the tender and attested with date.

(viii)

Clearly indicate on each page of the schedule attached to the tender, any ambiguities in rates quoted by the tenderer in words of figures.

(ix)

Specifically record whether samples submitted or not along with the tender.

(x)

All the informations of each tenderer, viz. rate, special conditions, credentials, validity of offer, EM details etc. should be recorded in the tender NIT wise.

(xi)

While opening the tenders, no opportunity should be given to any tenderer to repudiate, amend or explain the rate and or any condition quoted in the tender.

(xii)

Delayed tenders i.e. “tenders” received before the time of opening but after the due date and time of receipt of tenders should also be opened and dealt with in the same manner as tenders received before due date and time.

(xiii) ‘Late’ tenders, i.e., tenders received after the specified time of opening should be opened by the concerned Branch Officer in the same manner as tenders received before due date and time and marked as such in red ink prominently on the envelop as well as on the tender papers. (Ref: (xiv)

Para 607- 610 FI)

A suitable remark in regard to both the ‘delayed’ and ‘late’ tenders should be made both in the Tender Register as well as the Comparative statement.

(xv) (xvi)

If the rates are not quoted in words, it should be recorded on the same page. Regarding Earnest Money, it should be seen whether requisite EM is submitted in the prescribed form or not. Otherwise suitable remarks may be offered in the tender document.

(xvii)

On front page of tender form an endorsement that “Tender forms contains pages from 001 to ….” Should be made and initialed by executive and accounts representative.

(xviii) Tenderer’s authorized representative’s initials should invariably, be obtained in tender register. Authority: FA&CAO/JBP Letter no.HQ/AC/FX/Inst dated 21-01-2009



SR.DFM’s Office, West Central Railway, Bhopal 15.

Process Manual

VETTING OF DETAILED ESTIMATE

I. On sanction of work (PB or GB or LAW Book or GM-OOT or Divisional Sanction etc.)

the detailed estimate for work should be prepared keeping in view the scope of work and cost as envisaged in the abstract estimate and submitted to the competent authority for the administrative approval. II. Subsequently, detailed estimate should be submitted to the associate finance for

vetting. At the time of associate finance vetting, copies of original proposal of that work (PWP, LAW proposal etc.) should be annexed for better appreciation. After finance vetting, technical sanction of competent authority should be obtained. III. The detailed estimate of a work should comprise of:

(a)

Narrative Report Sanction reference of work (no. & year of PB/GB/BM-OOT/LAW. Divisional Sanction etc.)

Abstract sanctioned cost.

Objective and brief justification of work.

Location of work execution (Deviations, if any, w.r.t. sanctioned work should be brought out along with reasons) and inspection report, if required.

Scheme of execution of work and proposed period of completion.

Head of the allocation and fund availability position in current financial year.

Position of excess over estimates under the heads ‘escalation’ and ‘other than escalation’ w.r.t. abstract estimate and declaration about presence of any material modification.

Detailed estimate no. and any other relevant information.

(b)Outer sheet: •

The outer sheet of detailed estimate containing abstract of the cost of work.

•

Summary sheets of sub –estimates of various departments.

(c) Statements showing details of estimated cost:

Sub- detailed estimates of all departments involved.

Detailed estimate should segregate the provisions in terms of cash and stores.

Executive should ensure that quantities are based upon realistic work requirement in line with approved plans and drawings (which should be attached). Methodology and basis for composition of quantities of major items should be mentioned in the case file.

Detailed estimates should be prepared by considering the current rates. Rates references should be detailed out and attached in the case file.




Process Manual

Over head charges like D&G, contingencies etc. should be included on need basis. If these charges are included at maximum levels, this should be justified in terms of actual requirements, References of extent RLY Bd’s guidelines should be mentioned.

Labor charge should not normally be included in the detailed estimates because now days most of the works are executed on contractual basis and rates are usually from contractual works itself.

Fancy items like TV, VCR, Camera, laptop and Projector etc. should not be provided in the detailed estimates unless these are explicitly provided for in the abstract estimates.

CRRM should be taken into account as per existing condition of asset, if applicable .It should be taken at current rates only.

Any element of foreign exchange involvement should be brought out.

In respect of detailed estimates prepared base on Survey Reports, it should be ensured that the provisions made in the detailed estimates are in conformity with the facilities proposed in Survey Report; Survey Report should be attached in these cases. In case of deposit works, the codal provisions as applicable on case-to-case

basis e.g. levy of departmental charges, prior acceptance is taken for bearing the departmental charges, prior deposition of amount by the agency for whom the work is to be executed, etc. should be examined.

(d) Variation Statement During execution of the work there may be variation in original contract value due to various reasons. Mainly the variation in a works contract may occur due to the reasons detailed below:(i) Variation of the conditions of contract. (ii) Variation of the rates of items. (iii) Variation of the quantities of any items. (iv) Variations of the items. While scrutinization the variation proposal the following checks are to be exercised:•

Relative reasons and their genuineness.

•

Impact on inter-se- position is to be seen.

•

No undue benefits to contractor or any loss to railway should be ensured.

•

If price variation clause is applied in case of works costing more than Rs.50 lakh and the same is being followed while working out the final varied cost due to escalation.

•

Consent of the contractor has been obtained for the said variation.




Process Manual

•

Necessary certificate has been given by executive.

•

Reasons for variation in individual items are not contradictory. For example if dismantled quantity has gone down , the quantity of removal of dismantled muck does not go up.

•

Variations are not being proposed for profit making items without adequate justification even if it is not leading to a vitiation in the contract.

•

Often variation in some items is restricted by the tender committee due to various reasons it is to be ensured that such restrictions have been observed.

•

As a consequence of proposed variation, the estimate is not being exceeded so as to necessitate higher authority’s sanction and if so the sanction is obtained.

•

Excess variation is not caused due to work being proposed at some other site.

•

The reasons furnished do not give an impression that the work has already been completed.

•

As a consequence of proposed variation, the competency of sanction is not getting changed and while concurring such variations, the appropriate authority under whose sanction the revised value will lie has been pointed out.

•

The limit for varying quantities for minor value NS items shall be 100% (as against 25% prescribed for other items.) A minor value item for this purpose is defined as an item whose original agreement value is less than 1% of the total original agreement value.

•

No such quantity variation limit shall apply for foundation items.

•

For tenders accepted by General Manager, variations up to 125% of the original agreement value (even if the revised agreement value is beyond GM’s competence to accept tenders) may be accepted by General Manager.

•

For tenders accepted by Board Members and Railway Ministers, variations up to 110% of the original agreement value may be accepted by GM.

•

The aspect of vitiation of tender with respect to variation in quantities should be checked and avoided. In case of vitiation of the tender, sanction of the competent authority as per single tender should be obtained.

•

An additional provision of Type- I quarter should not be a reason of variation as the same are not to be constructed any more due to implementation of recommendations of 6th Pay Commission. CHAPTER - I WORKS MATTERS




Process Manual

EXTENT OF POWERS DELEGATED TO HEAD

QUARTER

DIVISIONAL

OFFICERS

OFFICERS Item no.

Nature

Ref.

Powers

to

of

PHOD/CHOD/SAG

Other

DRM/ADRM

officers

OTHER OFFICERS

Rule Bd’s letter

1.25(b)

Up to 25% provided

SG/JA Grade/

Up

No.

Variation in

the value of contract

Sr. Scale

provided

94/CE/-

quantities

is

Up

I/CT/4

for

powers

Dated

contracts

22.10.01

the

still

within

acceptance.

his of

to

provided

25% the

to

25% the

SG/JA Grade/

value

of

Scale

contract

is

Up

Sr.

to

25%

value

of

still within his

provided the

accepted

contract

is

powers

value

of

by GM and

still within his

contract

is

below.

powers acceptance.

of

of

acceptance.

still

within

his powers of acceptance

NOTE: 1.

For variation in quantities accounts concurrence will be required if variation is in excess/ savings of 25 % of the total value and individual item in a contract.

2.

Chief Engineer (PHOD/CHOD) will have power to approve these changes in contract approved by the GM/AGM and Railway Board upto a maximum of 25 % of contract value or Rs. 25 lakhs which ever is less for each individual contract. Total implication of variation in quantities and variation of items in a contract will be limited to 25 % of total value of original contract. In case it is exceeding personal approval of GM or higher authority which approves the original estimate and in whose competence the enhanced value lies will have to be obtained. For controlling the payment in case agreemental value goes beyond (+) 25%, a regulatory mechanism as part of the contract shall be built in as part of contract itself. For the first 15 % increase in value beyond 25 % of agreemental value, the rates will have a reduction of 2 % in the incremental value of the agreement and for the next 10 % increase in the value, rates will have an additional reduction of 2% in the further incremental value of the agreement. The variation clause to this effect will be included in all works contract. In terms of Codal para 628-F1 & 1265 –E the original accepting authority should approve the variation provided the total value of the contract is still within his power of acceptance. If the total value goes beyond the competence of the original acceptance authority, the sanction of the higher accepting authority to be taken. In case variation takes place due to variation in quantity, contract has to be treated like a single tender. -( Ref: SOP 1.25 b )

3.

4.

5.

6.




Process Manual

FINANCE ESTABLISHMENT

ii.TEMPORARY AND PERMANENT POSTS Following points are to be checked: •

Whether the proposal is for extension or creation of post.

•

Status of sanctioned cadre and Men on roll.

•

Detailed justification for the proposal with reference to workload and establishment already available.

•

Reference to the guidelines and instructions of the higher authorities.

•

Is there no possibility of avoidance of the post concerned?

•

Position of divisional surplus bank.

•

Yard sticks and benchmarks, if any.

•

Whether the posts are for maintenance of existing assets or new, if so details thereof.

•

Nature of post, temporary, permanent.

•

If the proposal is for extension of currency clear reference to the previous noting with detail justification.

•

If the post is chargeable to Private Parties details of the same on the items as under: i. ii.

•

Details of the previous payments. Demand / application of the Party concerned.

iii.

Percentage of Leave Reserve./Rest Giver. as per current cadre.

iv.

Number of Leave Reserve /Rest giver required as per yardstick.

If the post is proposed under DRM’s power, position of surplus bank of the Division. A certificate of availability of the value under the surplus.

•

Position of matching surrender if any.

•

If proposal is for half-yearly review of running crew, reference to the actual hours of the crew should be made available on file. Also the results of the review are seen.

iii.

•

Check of Proposal for arithmetical accuracy.

•

Competency of sanction of the post. WORKCHARGED POSTS (Gazetted and Non Gazetted)

The proposal should contain the following details: Whether creation or extension? _______________________________________________________________________________________ FX SEC: Chapter 6 REV:00 15.05.08 Page 17 of 24



Process Manual

If the post is work charged reference to the sanctioned estimate for clear provision

available. Cost of the staff chargeable/ allocation/is it within D & G charges provided in

estimate. Justification in terms of worth of charge, balance of work, physical and financial

progress of work. In case individual works are taken to which the post will be charged, outlay of the proposed work in that financial year. Fund availability duly certified by works accounts including details of estimate. Details of specific provision against estimates to which the post will be charged. Department, Designation and grade of the post, number of posts. Period for which the posts are required. Continuity of the post i.e. Date of creation, Date of operation, validity. The above should be administratively approved /certified by the authority competent

to do so. The operation of posts should e minimum possible irrespective of availability of provisions . The current level of work load should also be checked. Normally, operation of group ‘D’ should be avoided. Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] Recording of results of Test- Check; _ The result of test check should be recorded systematically in a manuscript register in the form given below:-



SR.DFM’s Office, West Central Railway, Bhopal SR NO.

Item of work test

Extent

of

Test

check prescribed

checked

Process Manual

Particulars of

Name of the SO/SSO

Result of

vouchers elected

(A) who had test

Test check

for test check

checked the item

Whether

the

discrepancy

in

col.6 has been pointed out by the supervisory staff

1

2

3

4

5

The test check register should be opened separately

6

by each official, the

7

test check is

required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register.

If the discrepancy calls for a lengthy note, the same

should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should be put up for inspection by Officers. Periodicity of submission of Test- Check Register to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers.




Process Manual

Check list for variation statement Items

Yes/No/ NA

1. Whether the following information are recorded on the summery sheet of variation? A. Approved cost of the work. B. Sanctioned estimated cost. C Physical progress of the work D. Extended completion period. E. Original cost of the C.A. F. Revised cost of the C.A. G. Value & percentage of variation with CA value /Approved cost / Estimated cost. 2. Whether the prior administrative approval is obtained from competent /tender accepting authority for proposed variation ? 3. Whether the item wise reason for the variation has been recorded against each item of the Schedule? 4. Whether there is any variation in those items which are restricted by TC/Accepting authority? If yes, (1) Whether the administrative approval of next higher authority is obtained? (2) Whether detail reason is recorded for the same? 5. Whether it is certified that items where the variation is on minus side will not be executed in near future & at higher rate ? 6. Whether the NCC obtained from the contractor in case of saving beyond 25 %? 7. Whether the provision of 2% deduction is made in case of variation for more then 25% to 40% and further 2 % for 40% to 50%? 8.

In case, New NS item are included in variation, following are required to be

clarified. 1. Whether the provision is made in the sanctioned estimate? 2. Whether the LAR/Rate analysis is submitted with supported documents and signed by DA? _______________________________________________________________________________________ FX SEC: Chapter 6 REV:00 15.05.08 Page 20 of 24



Process Manual

3. Whether approval of com. Authority is obtained to operate the same? 4. Whether it is certified that no undue benefit has been passed to the contractor by operating new item? 9.

In case, the tender has been split up and awarded to more than one tenderer, whether it is certified that over all variation will not exceed by 25%?

10. Whether the reason for delay in execution of the work is recorded and approved by C.A.? 11. Whether the variation is signed by controlling authority, contractor and SSO/WA? 12. Whether the BG/performance guarantee in lieu of SD is current and valid with validity date? 13. Whether it is certified that Inter-se-position is not changed? If changed, vitiated amount will be recovered from the contractor.

It is certified that all above item have been personally checked by the undersigned (Signature of Controlling Officer)




Process Manual

Check list for requisitions 01. Authority under which procurement is asked SOPGEN item………………..

(Sanction of

competent authority should be furnished, in case of other than SOGEN) 02. Whether the following informations have been furnished on the covering letter? A. Detail justification including quantity justification. B. Quantity procured previously (full particulars) C. Quantity purchased locally D. Major Group E. Stock in hand F. Stock In transit G. AAC as per proposed stock master of WCR H. Year wise consumption of last three years I. Average life (In case of replacement ) 03 Whether, the certification regarding SAFTY or NON SAFTY item is endorsed? 04. Whether, the certification regarding REPLACMENT /ADDITIONAL accounts endorsed? 05. Whether the copy of LPO/B.Q. is attached in support of rates obtained ? 06. Whether the copy of instruction(s), guideline(s) of the Rly Bd,s , HQ or RDSO is attached ? If referred. 07. Whether the urgency certificate is submitted? If required. 08. Whether the PAC is submitted duly signed by competent authority? If required. 09. Whether the technical clearance is obtained from competent authority? If required 10. 1 Whether it is certified that item being procured is not under RESTICTED category? 2

In case of RESTICTED item, whether prior approval of competent authority is

obtained

and submitted ?

11. Whether the correct allocation is recorded on indent? 12. Whether the funds availability is certified during the current Year? 13. Whether the indent is signed by competent authority? (SOPGEN ref ) 14. Whether the bill paying/passing authority is indicated on indent?

It is certified that all above item have been personally checked by the undersigned.

(Signature of Preparing authority)




Process Manual

CHECK LIST FOR TENDER SCHEDULE Whether approval of competent authority has been obtained for inviting tenders in terms of item no.1.17, 1.18 & 1.19 of SOPGEN – 2004. Whether estimate is sanctioned & whether provision exists for carrying out proposed work. (Reference to the estimate and specific item under which the provision exists for carrying out the proposed work to be given). Whether a comparative statement for items in Tender Schedule vis-à-vis item in sanctioned estimate has been prepared and proper justification for the variation\change in item, if any, have been recorded. Whether clear site is available for work and whether approach to site is available. Whether GAD is approved and whether structural drawings are ready. Whether “Special conditions” proposed to be incorporated in the tenders especially conditions involving financial implications have been critically examined. Whether the proposed completion period of the work has been assessed on a realistic basis. Whether all requisite items have been included in tender schedule as per drawings and site conditions. Whether items included in tender schedule are as per latest instructions and specifications. Whether quantities of items are realistic. Whether rates adopted are realistic estimated rates. (Basis of rates adopted such as reference to Contract agreements and calculations should be kept in record and put up to tender schedule accepting authority). Whether rate analysis for NS items are realistic and as per prevailing market rates. Whether tender documents contain proper Technical specifications. Whether tender schedule has been technically examined in drawing office. Whether Tender schedule has been checked by SO(A/cs).

(Signature of preparing Authority)

NOTE: - The check list should be prepared in every case before calling of tender and placed in respective file.




Process Manual

Check list for quotation work

Items

Yes/No/NA

1. Whether it is certified that work is urgent in nature? 2. Whether the justification including quantity is endorsed on the proposal? 3. Whether the reason for not calling tender is endorsed? 4. Whether the administrative approval is obtained from the competent authority? 5. Whether the expenditure of work is within the power & ceiling limit of the Sanctioning authority as per SOPGEN item No…………? 6. Whether the quotations are invited for those items only, which can not be executed through any existing contract including Zonal contract ? 7. Whether the quotation have been called from at least three contractors working in that area ? (Precautions must be taken to see that firms are genuine, not factitious.) 8. Whether the reasonability of rates is certified in compression to last accepted rates? (LAR, if available, should be furnished other wise, rate analysis should be given. If necessary, budgetary quotation from dealers/firms should be obtained.) 9. Whether it is confirmed that no fancy items are being provided in this work? 10.Whether it is certified that the work has not been split up for the purpose of bringing it within the ambit of dispensation ? 11. Whether the correct allocation of expenditure is endorsed? 12. Whether the availability of funds has been certified by the OS/SSO budget? 13. Whether the following documents are attached? 1. Copy of approval 2. Comparative statement along with quotations. 3. History sheet of the item (In case of repairing works ) 4. Copy of LAR in reference. 5. Other relating, if required.

It is certified that all above item have been personally checked by the undersigned

(Signature of preparing authority)



Sr.DFM Office,West Central Railway Bhopal

Process Manual

ACTIVITY/ RESPONSIBILITY MAPPING CHART FINANCE & FE SECTION S. No.

SCOPE OF WORK

Dept.

Supervisor Code

AA Code

SCRUTINY OF PROPOSALS /INDENTS(STOCK AND NON STOCK ITMES):-

1

On receipt of the proposal/ indent whether such proposal, indent have been received/ dealt with earlier (for duplication purpose) to be checked

DEN( C ), SR.DEN(N),SR.DEN(CO).S R.DCM

A1

B1

If not, it is to be treated as a fresh proposal by allotting a CFN or Inward No.for the same.

DEN(S),SR.DEE(TRS),ET, SR.DME/BPL,XEN(BR)

A2

B2


RRB,SR.DPO,RAJ BHASHA,MEDICAL

A2

B3

A1

B4

A2

B5

A2

B3

Receipt and dispatch of all proposals/ indents/ tender schedule after SR.DEE(TRO),SR.DOM entering all particulars in the PC SR.DSO,SR.DEE(G), SR.DME(D)ET XEN(MD),DY.CE(T/M), SR.DSTE,DMM,DSC/RPF . SR.DEE(TRD)

2

VETIING OF CONTRACT AGREEMENT :On receipt of the Contract Agreemet from various department the vetting of the agreement is done .

XEN(MD),DY.CE(T/M), SR.DSTE,DMM,DSC/RPF . SR.DEE(TRD). SR.DEE(TRO),SR.DOM SR.DSO,SR.DEE(G), SR.DME(D)ET

CHECKING OF BRIEF NOTE AND COMPERATIVE STATEMENT :3

4

FX

Checking of brief notes and comparative statement received from executives and sending back to concerned office.

As specified above

DEALING WITH FINANCE ESTABLISHMENT CASES:-

ALL DEPTT.

Section: CHAPTER 7 Page 1 of 1

Rev 00

01.01.09

A1,A2 A1


Sr.DFM's Office,West Central Railway,Bhopal

Process Manual

FINANCE & F.E. SECTION ( CODE ALLOCATION SHEET ) S.No.

Name

Designation

Alloted Code

1

D.N.BAHETI

S.S.O

A1

2

JITENDRA SAXENA

S.S.O

A2

3

AJAY VARSHNEY

A.A.

B1

4

K.S.RAGHUWANSHI

A.A.

B2

5

C.L.KURIL

A.A.

B3

6

C.B.PAWAR

A.A.

B4

7

HARI OM RAJORIA

A.A.

B5

Approved By (Name & Seal)


REV: 00 15.05.08 PAGE 1 OF 1

APPROVED BY__________



REV: 00 15.05.08 PAGE 1 OF 1

Process Manual


Process Manual

Sr.DFM's Office , West Central Railway,Bhopal

ORGANISATIONAL CHART SR.DFM

DFM

SSO (FX) A1

A.A. (B1)

FX SECTION CHAPTER 9:

SSO (FX) A2

AA (B2)

REV:00 01.01.09 PAGE 1 OF 1

AA (B3)

AA (B4)


Document No: BOOKS January 01, 2009

BOOKS SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5052 E-mail : [email protected] Compiled By (Anil Shrivastva) SSO/BOOKS

CO-Ordinated by (D.N.DWIVEDI) SSO/ISO

Reviewed by (RAJIV SHRIVASTVA)

ADFM

Reviewed by (R.M.DESHMUKH) ADFM

Approved by (HIRA BALLABH) SR.DFM

CONTENTS

Section/ Ref

Title

00

Rev. No/Date 01

02

No. Of Pages

1

Abbreviations

01

2

Introduction

01

3

Source of references

01

4

Scope of work

01

5

Sectional Procedure

20

6

AFRES user Documents

15

7

Activity Chart

02

8

Staff Allocation Sheet

01

9

Flow chart

04

10

Monthly Report

01

11


01

12

List of Records

01

13

Calendar Of Returns

01

14

Section Process Flow chart

01

15

Organization Chart

01

16

Changes to manual

01


Process Manual

ABBREVIATIONS (BOOKS SECTION) S. No.

Term

Expansion

1.

AA

Account Assistant

2.

ADFM

Astt. Divisional Finance Manager

3.

AFRES

Advance Finance Railway Earning & Expenditure System

4.

AG Suspense

Accountant General’s Suspense

5.

BG

Bank Guarantee

6.

CO6

Cash Order 6

7.

D.C.

Divisional Cashier

8.

DEP.’E’

Deposit Establishment

9.

DFM


10.

ECS

Electronic Clearing System

11.

EDP

Electronic Data Processing

12.

EFT

Electronic Fund Transfer

13.

EMD

Earnest Money Deposit.

14.

FA & CAO

Financial Adviser & Chief Accounts Officer

15.

FDR

Fixed Deposit Receipts

16.

M.R.

Money Receipt

17.

MCO

Movement Control Officer

18.

MICR

Magnetic Identifier and Card Reader

19.

PAO

Pay & Accounts Officer

20.

PMR.

Pay Master Register

21.

R.M.S

Railway Mail Service

22.

Sr.D.E.E (G)

Sr. Divisional Electrical Engineer (General)

23.

SR.DFM


24.

SSO


25.

TD

Transfer Divisional

____________________________________________________________________________ BOOKS Section: chapter 1

Page 1 of 1

Rev:00

01.01.09

Approved By ___________

SR.DFM'S OFFICE W.C.RAILWAY BHOPAL

Process Manual

MONTHLY REPORT Month: Monthly Processed Status S. No.

1

2

3

4 5

Activity

Target Period of Clearing

Total Recd

Processe d In Time


Remarks, if any

Monthly Exchequer Report

Report of Surprise Check of Pay Office

Approximate Account Current

Actual Account Current Debt Head Report

SR.SO(BOOKS) (Name & Seal)

BOOKS SECTION CHAPTER 10 PAGE 1 OF 1 01.01.09

ADFM (Name & Seal)

APPROVED BY___________


Process Manual

MEASURABLE PARAMETER: Measurable Parameter

No of Days Allowed for disposal

1

Pay orders related to unpaid wages

2

Pay orders related to EMD

3

Schedule of ‘M’ Remittance

Three working days after receipt of the pay order. Three working days after receipt of the pay order. Three working days after receipt of Transaction

SR.NO.

Transaction 4

TD meeting

As per schedule given by F.A.&C.A.O.

5

Preparing of Cheques

6

Refund of EMD/SD received in shape

Within same day or as per Exchequer position. Three working days after receipt of letter from executive for releasing the same.

of FDR/TDR/NSC etc.


_________________________________________________________________________________ BOOKS Section: chapter 11

Page 1 of 1

Rev:00

01.01.09



Process Manual

LIST OF RECORDS BOOKS SECTION Section: ____________________

S. No.

Record NO.

Record Name

Format No., if any

Records Custodian

1 Debt Head report

AC/BPL/BOOKS/DHR/01

Form A – 749

S.S.O,A.A.

2 Unpaid wages list

AC/BPL/BOOKS /UNPAID/02

Form A – 1959

S.S.O,A.A

3 Schedule of Remittance transactions

AC/BPL/BOOKS /REMT/03

Form A – 422

S.S.O,A.A

4 Miscellaneous receipt transmit note

AC/BPL/BOOKS /MR/04

Form A 1605

S.S.O,A.A

5 Revenue Ledger

AC/BPL/BOOKS /REV/05

Form A – 310

A.A.

6 Abstract of bills (CO 7)

AC/BPL/BOOKS/CO7/06

Form A – 1107

A.A.

7 Journal slip

AC/BPL/BOOKS /JOURNAL/07

Form A - 308

A.A.

8 Transfer certificate

AC/BPL/BOOKS/TC/08

Form A - 406

A.A.

9 Pay Order 10 Paid Cheques 11 Ex-chequer Register

AC/BPL/BOOKS /PO/09

12 13 14 15

AC/BPL/CHQUE/12

AC/BPL/BOOKS /PAID CHQ/10 AC/BPL/EXCH/11

Cheque stock Register Cancelled cheque Register In-lieu cheque Register AFRES CO7 Register

16 Cheque issuing Register 17 Advice for stop payment cheque.

AC/BPL/BOOKS/CANCLD/13 AC/BPL/BOOKS /INLIEU/14 AC/BPL/BOOKS/AFRES/CO7/15 AC/BPL/BOOKS/CHQ ISSUE/16

of

AC/BPL/BOOKS/STOPPAMNT/17

S.S.O A.A. A.A. S.S.O A.A. A.A. A.A. A.A. A.A. A.A.

NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required. Further, a circular may be issued to all concern asking them to withdraw any record from destruction if required by them for any purpose. BOOKS SECTION CHAPTER 12 11.11.09 PAGE 1 OF 1

REV: 01

Page NO.


Process Manual

Retention Period

2 years 3 years 2 years 3 1/2 years 10 years 10 years 5 years 2 years 3 years 10 years 5 years 10 years 5 years 5 years 5 years 5 years 5 years

BOOKS SECTION CHAPTER 12 11.11.09 PAGE 1 OF 1

REV: 01

Page NO.


Process Manual

CALENDAR OF RETURNS SR NO.

Name of Returns

Period Monthly

4

Monthly Exchequer Report Report of Surprise Check of Pay Office Approximate Account Current Actual Account Current

5

Debt Head Report

Annual

1 2 3

Monthly Monthly Monthly

Due date of submission 7th of Following month 7th of Following month 4th of following month 26th of following month As targeted by; HQ

To be submitted FA&CAO FA&CAO & Chief Cashier JBP DY. FA&CAO (Books) DY. FA&CAO (Books) DY. FA&CAO (Books)

__________________________________________________________________________________ BOOKS. Section Chapter 13 Rev 00 Page 1 of 1 01.01.09


Sr.DFM’S Office , West Central Railway, Bhopal

Process Manual

Books Section Process Flow Chart Cash book TD

Cheques

CO7, Summary recd from cash office

Scrutiny & tallying the amounts.

ATD/ATC recd from other units

Printing of Cash Book by EDP Center

Entering and numbering in Register Checking of listing with Ex-chequer

Segregation of CO7 for MICR & non-MICR cheques

Distribution to concern Section Rectification of errors

Preparation of cheques

Recd. JV from Section. Resubmission of listing to EDP Finalisation of transaction

Checking of cheques by S.O and signing by Officer.

End Sent to PAY Office along with CO7 and Voucher ( In case of items other than ECS/EFT)

DATA prepared in CD/Pen Drive and forwarded to Central Bank Of India for crediting the amount in the account of respective employee/contractor/ supplier (in case of payment made through ECS /EFT.) ( In case of items other than ECS/EFT)

Finalisation of cash book

End

Paid Bills sent back by Pay office ( after delivery of cheques to concern party )to Records section .Record section activity defined in Admn section procedure manual. End Books SECTION:chapter 14 REV:00 PAGE 1 OF 1

01.01.09

Approved By ____________

Sr.DFM's Office,West Central Railawy,Bhopal

Process Manual

ORGANIZATIONAL CHART

ADFM

SSO (BOOKS) A1

AA (B1)

AA (B2)

BOOK Section Chapter :15 Rev:00 page 1 of 1

AA (B3)

01.01.09

AA (B4)

AA (B5)

Approved

By________

PROCESS MANUAL

SR.DFM'S OFFICE , West Central Railway Bhopal

ACCOUNT CURRENT PROCESS FLOW CHART

Cash Book

Cash Book + DP JV

Cash Book + DP JV + REV.JV + CAP.JV

Monthly Journal/Monthly Account Current

BOOKS SECTION CHAPTER 16 PAGE 5 OF 5

01.01.09

APPROVED BY_________

Sr. DFM OFFICE, West Central Railway, Bhopal

Process Manual

CHANGES TO PROCESS MANUAL Amendment No.

Date

Section


New Rev No.

________________________________________________________________________ BOOKS SECTION CHAPTER 17 PAGE 1 OF 1 01.01.09

APPROVED BY________


Process Manual

INTRODUCTION The basic framework of Divisional Accounting, is based on general accounting principals and it incorporates both cash and accrual based accounting to ensure that true and fair picture of accounts is reflected. There are adequate number of checks and balances between executive accounts departments and between various sections of Accounts office. The elaborative system of allocations and reconciliation ensures that each and every transaction is correctly accounted for and deviations are reflected.

The books section of the Divisional Unit is entrusted with the task of accounting all the disbursements and sundry receipts of the unit and to transfer to other accounting units, the items pertaining to them that had originated in the unit. The bills passed for payment along with relevant vouchers, CO-7s and allocations sheets are received from various sections of the unit. Based on the cheques abstracts of bills passed along with the bills and vouchers are prepared and sent to cash office for arranging payment. The CO-7 along with the allocation sheet forms the Cash Input Data, which is punched in the EDP center to generate cashbook at the end of the month and also a summarized form allocation wise at the end of the month. Payment contains the cash expenditure on all the allocations including Suspense head, Revenue and Capital Demands and details of transactions under Demands Payable. The bookings under various heads are available date wise. It also gives the summery of total cheques issued everyday during the month. Non-cash transactions are recorded on the basis of journal slip. The treasury wise statement of cheques prepared every day is posted in cheques and bills register giving

details of cheques and amount. The debit scrolls along with the

paid cheques received from HQrs are also posted in cheques & Bills register.

__________________________________________________________________________________ BOOKS Section: chapter 2

Page 1 of 1 Rev:00

01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction therefore; any violation of these provisions would be treated as an irregularity. The circulars issued by Railway Board are extension of codal provisions therefore, they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Therefore, some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. The working of Budget section is guided by the following documents: •

Indian Railway Accounts Code, part I, II,

•

Indian Railway Finance Code, part I & part II,

•


•

Instruction/guide lines issued from time to time by

Railway

Board, •

Instruction issued by HQ.

In this Process of framing document on budget, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated for effective disposal of files. Instead of reproducing details from codes and manuals attempt has been made to refer the relevant Para. For example Para 701 FI means paragraph 1 of Chapter VII of the Indian Railway Finance Volume-I. This is the first ISO obtained for any accounting unit of Railway which incorporates the post computerization state of affairs.

_________________________________________________________________________________ BOOKS Section: chapter 3

Page 1 of 1

Rev:00

01.01.09



Process Manual

SCOPE OF WORK IN BOOK SECTION 1.

Preparation /printing and issuance of cheques after receipt of vouchers/CO7s received from various sections duly signed.

2.

Issuance of in lieu cheques.

3.

Remittance Transactions:

a.

Reserve Bank Suspense

b.

Remittance into Bank

c.

Cheques and Bills Reconciliation

d.

PAO Suspense

e.

AG Suspense

f.

Remittance Account with Defense & Postal

g.

Reserve Bank Deposit

h.

Reconciliation of transfer transactions.

i.

Reconciliation of Paymaster’s Cash Book.

j.

Preparation of Debt-Head Report.

k.

Preparation of cash outgo monthly statement.

l.

Preparation of Approximate and actual Account Current (monthly)

m.

Deposit unpaid wages – passing of Pay-orders and maintenance of Register.

n.

Recoupment of Cash Imprest (C4s) of cashiers.

o.

EMD - Passing of pay orders and maintenance of register.

p.

Report of Surprise Checks of cash with cashiers.

q.

Accountal of misc.cash receipts.

r.

Imprest – Passing of First/Enhanced Imprest and maintenance of Register.

s.

Maintenance of Capital and Revenue Ledger.

____________________________________________________________________________ BOOKS Section: chapter 4

Page 1 of 1

Rev:00

01.01.09 Approved By ___________


Process Manual

SECTIONAL PROCEDURE 1) Procedure followed before preparation of cheques / In lieu cheques. The passed CO-7 printouts along with relevant vouchers are received from various Sections for arranging of payment. On receipt, they are entered into a register meant for the purpose. The CO-7s are scrutinized and based on the section code a summery is generated. Subsequent to the summery generation, cheques are printed. The Cheques duly stamped and signed by a competent authority, are then sent to pay office. Before dispatching to the pay office, the cheques particulars are recorded in a register maintained for the purpose. The pay & cash office provides the acknowledgement of the cheques mentioned in the register to the books section. A soft copy is sent to the concerned bank for facilitation of payment where ECS & EFT is chosen as mode of payment. The sponsored bank credits the paid amount in the bank accounts of employees in their respective Banks. 2)

Preparation of In-lieu Cheques: In lieu cheques are prepared and re-issued to the parties where cheques are either lost or received back in the books section for effecting corrections of any nature like error in account holders name, wrong treasury or invalid cheques. However, where a cheques is lost or burnt or can’t be produced physically to the section, an indemnity bond is required to be executed by the party. After getting the confirmation from the concerned bank about the cheque being yet realized, the in lieu cheque is issued. In all other cases, where the issued cheques are available and can be presented to the books section, the in lieu cheques are issued with no requirement of execution of indemnity bond. The In-lieu Register is recorded wherever an in-lieu of cheque is issued.

(2.A)

Preparation of Cheque indents: The indents for the following year for MICR & non-MICR Cheques are submitted to FA & CAO (Books) every year. Quantity is arrived, taking the actual consumption of cheques during the past few years.

(2.B) Issue of advice to Banks for Cheques books brought in use The advice regarding the cheque book currently is in use is required to be sent to Banks immediately after using the new cheque book.

_________________________________________________________________________ Books Section: chapter 5 REV:00 Page 1 OF 20 01.01.09



Process Manual

(2.C) Sending of Specimen signatures Specimen signatures of accounts officers who are authorized to draw payment are required to be sent to the RBI, SBI and other treasuries concerned as and when the officials are transferred from and to the office. Each authorized officer is allotted signature code by HQ. As and when officer is transferred to other unit, this code is cancelled. (2.D)Maintenance of Ex-chequer The exchequer (cash authorization by RBI through Rly Board/HQ) is allotted for every quarter by the HQ (FA & CAO/BOOKS) and it is intimated to all the concerned units. Total expenditure incurred to the date should be compared with Allotment of funds on daily basis to avoid a situation wherein the expenditure starts exceeding the prescribed limit of funds. SR.DFM is intimated timely regarding status of Ex-chequer. Besides, Cashbook figures are reconciled with the figures appearing in the Ex-chequer register. A day-today exchequer position is maintained in the register. 3)

Remittance transaction The transactions between the railways on the one hand and departments of central and state government on the other hand are known as remittance transactions. The following heads of accounts are operated to record the remittance transaction: a. Reserve Bank Suspense b. Remittance into bank c. Cheques and bills d. PAO suspense e. AG suspense f.

Remittance accounts with Defence and postal

g. Reserve Bank Deposit 3.A Reserve Bank Suspense: The transactions that originate in the books of defence, Postal department, and ministry of external affaires or in DGS&D and get adjusted in the books of railways are settled through reserve bank of India. The suspense head RBS is operated to record the inward transactions intimated by the departments mentioned above. All items under the RBS should be cleared by the closing of March accounts, however in case of any uncleared balance in the head at the _________________________________________________________________________ Books Section: chapter 5 REV:00 Page 2 OF 20 01.01.09



Process Manual

end of year; the debit balance is transferred to miscellaneous advance revenue while credit balance is to be transferred to deposit miscellaneous account.

3.B

Remittance into Bank and reconciliation This account is a suspence head under major head “L Suspence & Miscellaneous” and intended to record the remittances made into banks and to watch their realization. The amount deposited into banks, as adviced by chief cashier/ paymaster, are debited to “Remittance into Bank” through general cashbook and credited to “Revenue/Service head”. Station earnings are remitted into banks in two ways. In the first instance, some stations may directly remit the cash into bank while in other stations may forward the cash to cash office through traffic cash safe and the chief cashier/pay master deposit cash in the bank. While depositing the cash in bank, “treasury remittance notes” are prepared to obtain acknowledgment from the banks. Some times instruments like cheques and DD are received in accounts office for realization. They are sent to cash office/pay office mentioning the head of allocation to which amount should be credited. In reciprocation, Cash office/pay office sends one copy of Bank acknowledgement to account office

of challans, remittance on

daily/weekly/fortnightly basis as possible. On receiving the cashbook, entries made in the book are checked in respect of the concerned challan numbers and amount. Thereafter, a cash JV is prepared by debiting to remittance into bank “00867009” and crediting to revenue or service head. After finalization of cashbook, a JV and an ATD is prepared by minus debiting to “00867011” and debiting to HQ. In the books of HQ, which receives the ATS from divisions, workshop units, construction units, and the statement of remittances into bank, allocation head “00867009” is charged through a JV .On receipt of clearance memos from RBI and the focal point branches in respect of cash and cheques, DD deposited into bank, books section prepares a JV debiting remittance into bank “00867011” and crediting to reserve bank deposit. The balance under the head “remittance into bank” “00867009” represents the cash or cheque deposited into bank but not acknowledged by them. Balances in the allocation “00867011” represent the cash or cheque deposited in bank _________________________________________________________________________ Books Section: chapter 5 REV:00 Page 3 OF 20 01.01.09



Process Manual

and acknowledged by them. The item mentioned in allocation “00867009” and allocations “00867011” are matched and in case of any unmatched item and remained uncleared; writing to RBI for clearance of the same.




Process Manual

Reconciliation of Remittance into Bank (Flow Chart of Debit Portion)

Station Earnings Deposited in Cash office through CR Notes

Section of HQ A/Cs Dept. Depositing DD/Cheques to Pay Office by MRT

Any Body depositing cash to pay office through MR

Cash/Pay office Units other than HQ depositing DD/Cheques to pay office Through MRT

The cash office deposits all the receipts into the bank through challans (two foils)

Challans (2 Foils)

Goes to the Bank Concerned

T.C. is raised to HQ Office

The copy Sent to HQ A/Cs office through MCR or Cash Extract for HQ portion except in cases of deposits which are received from units sent to the concerned unit.




Process Manual

From the above, it is observed that there are four sources of receipts against remittance into bank (RIB). For all the receipts made during the month, RIB is debited and corresponding credit is given to final heads by concerned units / section. For TC, RIB is debited and minus debit to unit concerned is given. All the MRT and MR are fed in the HQ A/C office (ACCESS), wherein the summery of MCR is generated. Also, all the summary for the day of cash extract is fed in excel sheet to arrive at cash as per cash extract for month. Challans for various sources are fed in the AFRES and the same are reconciled with MCR and Cash extract / TC figures to ensure that there are no missing challans. Any discrepancies noticed are brought to the notice of cash office and is rectified. The total figure in the cash extract, MCR and TC should reconcile with the Debit booked under RIB during the month. Credit portion consists of the following parts: i.

Remittances through challans

ii.

Remittances through e-payment,

iii.

Remittances through RTGS

iv.

Challans consists of remittances made by cash office to the bank.

v.

E-payment consists of crediting the amount under electronic system carried out by SBI, Jabalpur and SBBJ, Kota.

vi.

RTGS system also includes electronic remittances carried out by Union Bank of India, Rewa. Entire statement of remittances made are consolidated by the SBI, Focal Point Branch and sent to FA & CAO‘s office daily. Day wise receipts of bundles from focal point branch are feeded in the AFRES separately for challans, e-payment Jabalpur, e-payment Kota and RTGS – UBI Rewa. Below is a flow chart, which explains the flow of whole remittance system:




Challans from Various Banks

Process Manual

E-payment from SBI, Jabalpur & SBBJ, KOTA

RTGS from Union Bank of India, Rewa

SBI, Jabalpur (Focal Point) Daily Bundle

FA & CAO’s Office

Monthly DMS

Reserve Bank of India

RBI MEMO

Day wise credits accorded by the focal point as per daily bundle are entered manually into a register. This daily data is reconciled manually with the monthly statement sent to FA & CAO’s office by the focal point. This monthly statement is called Detailed Monthly Summary (DMS). The focal point branch also sends the day wise receipt to Reserve Bank of India for crediting into the Railway Account. RBI to FA & CAO advises the amount so credited day wise by RBI into the Railway Account through a statement called RBI memo. Reconciliation between RBI memo and DMS While preparing the RJV every month from RBI memo, it is ensured that the amount so credited by RBI reconciles with the DMS sent by focal point branch. After all the challans, e-payment data and RTGS Data are fed in the AFRES, is ensured that the AFRES data reconciles with the DMS sent by the focal point.




Process Manual

The reconciliation between RBI memo with DMS AND DMS with AFRES data are done in an excel sheet. Differences, if any between the AFRES and DMS are brought to the notice of SBI, Focal Point, who rectifies the data through a separate bank authority called GAD. After rectification through GAD, RBI does the necessary rectification in the RBI Memo in the forthcoming month. Once all the debit and credit challans are fed, matching of individual challans is done in the AFRES. The factors taken into consideration during the reconciliation are: a. Station Code b. Bank Code c. Challan Number d. Amount List of unmatched debit and credit challans extracted out of reconciliation are matched manually. AUTHORITY; FA& CAO/JBP LETTER NO : WCR/ACS-HQ/EFFY/LTRCIR./08-09 DATE 18.02.2009 3.C

CHEQUES & BILLS RECONCILIATION. A statement of cheques issued is prepared with the help of source data available in the section. The paid cheques data is available at two levels; at the Divisional level and the HQ level. The FA & CAO /BOOKS provides the data in the soft and hard copy through ATC to concerned Division. This data is matched with the paid cheques data available in the division. A statement of mis-match items is generated to find out the reasons only for those cheques, which do not tally. After finding out the reasons the issued/paid data is modified suitably and matched again to see there is no item mismatching. While finding out the causes for mis-match extra debits are either transferred to respective units or RBI is advised to withdraw debits from the debit scroll accordingly. The basic documents from which reconciliation is done are:a)

Cash Book (CHEQUES & BILLS FIGURE)

b)

Computerized cheques summary prepared by Cheques Section

c)

JV figures

The reconciliation is on the basis of cheques issued statement prepared by converting the source data of cheques section.

The database of cheques




Process Manual

section is based on cheques numbers fed before printing.

Therefore, the

figures appearing under head “00867002” of cheques and bills represents cheques issued figure and should be equal to total of that. The figures appearing under head “00867003” cheques and bills represents cheques cancelled or paid cheques figure. The differences of the allocation head “00867002” & “00867003” represent the balance figure in the head “cheques & Bills”. 3.D

PAO SUSPENSE: PAO SUSPENSE head is operated to settle the transaction with central government departments.

3.E

AG SUSPENSE: AG SUSPENSE is operated to settle the transactions with the state government departments.

3.F

Remittance accounts with postal and defence: This head of account is operated to record the transactions originated in the books of railways and finally adjustable in the books of defence and postal department. Advance schedules are sent to the account officer of these departments showing the number, particulars and amount of each voucher in respect of which debit is to be transferred to RBI. On receipt of the memo of clearance necessary adjustments are made in the final head of accounts.

3.G

Reserve Bank Deposit: This head is operated upon to record transactions in connection with remittance made into bank/ cheques encashed and transaction settled with non railway government department. The adjustments are made through RBI. The payment to a retired railway employee is arranged by nationalized bank on the basis of pension payment authority issued by the railway. The debit in the respect of pension payment is raised by the bank through RBI which is entered into the debit side of abstract “L” and credit side to reserve bank deposit. Before the closing of accounts each month the balance under these heads is reconciled with general books and schedule is prepared showing the transaction with RBI. The balance under this head is closed to government at the end of year.

4)

Transfer Transactions:




Process Manual

The transactions which are settled by way of book adjustment between two separate accounting units within the same railway or between two different railways are known as Transfer Transactions and needs to be kept distinct from normal transfers. The following heads of accounts are operated to record and adjust transfer transactions. a. Transfers, Railway

Revenues}

b. Transfers, Railway Capital} for transactions involving revenue transactions in

the Capital accounts books and vice

versa c. Transfer “A” Divn.

} to transfer the transactions originated in one Accounting unit to the other accounting unit to which It pertains.

d. Transfer “B” Divn e. Transfer “C” Divn

} ---------SAME-----} ---------SAME------

& so on f. Transfers Railways

} to adjust the transactions between zonal railways and Production units

“A” Rly

} ---------SAME------

“B” Rly

} ---------SAME------

“C” Rly

} ---------SAME------

& so on Transactions arising in the accounts of one accounting unit which are adjustable in the accounts of another unit within same railway or between two railways should be transferred to the letter by either operating the head “Transfer Divisional” or “Transfer Railway” depending on the case may be. A transfer certificate is prepared and issued in form “A 406” in triplicate if a foreign railway is involved or in duplicate if the same Railway is involved. Transfer certificate against a particular accounting unit should be serially numbered. Every accounting unit should ensure that there should be no breaks in serial numbers and if any break is noticed, the concerned should call for missing transfer certificate immediately. Two separate registers are maintained for recording outward transactions and inward transactions. Before the closing of cash book for the month various section prepares TC and handed over to books section for entering in register and dispatch to responding unit. In case of inward transactions, Books section enters the same in inward register and gives it to the concerned section for acceptance. In order to ensure that the adjustments are carried out concurrently both by _________________________________________________________________________ Books Section: chapter 5 REV:00 Page 10 OF 20 01.01.09 By______________

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the originating and responding unit, it is necessary to carry out the adjustment without delay. Any delay in the adjustment will not only adversely affect the budgetary control but will also lead to distortion of accounts. In order to ensure that no transaction remain unadjusted for long, the accounting units meetings to reconcile transfer transaction are held at the end of accounting quarters of June/ September and at the end of three bi monthly endings November, January, and march. The above reconciliation meetings are held at zonal railway HQ and also zonal railway should conduct a separate a transfer divisional meeting for the same. During the meeting the representative of zonal railway meets together and reconciles the figures. The balances under transfer transactions or transfer divisional or brought to nil at every quarter / bi-monthly ended month. Disputed items if any finally adjusted in March account. The purpose of closing the balances to “NIL” is to ensure that the transaction pertaining to a financial year is adjusted in the very same year. This also ensures that all expenditure is booked to final head of account so that accounts of railway reflect true state of affairs. 5)

Reconciliation of Pay Master’s Cash Book Reconciliation of pay master’s cash book is done to ensure that the cheques favoring chief cashier for disbursing of the bills to the parties included in the Abstracts of bills (A.1107) popularly known as CO-7 BILLS, have correctly been accounted in the chief cashier’s cashbook. This reconciliation is done on monthly basis and purpose of this reconciliation is to ensure that the amount of bills passed in a month does not exceed the exchequers provided for.

6)

DEBT HEAD REPORT: form ‘A’ 749 A Report on the balances under the “Debt Heads” and “Remittance Heads” is prepared after the closing of March accounts by various units at Divisional, Workshop and Construction level in the form ‘A’ 749.The reports are then sent to the FA & CAO for compilation from where it is submitted to Railway Board. This report is called the Debt Head Report.

The report contains the

outstanding balances with explanations for important variations from the previous year’s balances and comments on the efficiency of the balances at the end of the year under review. Following ‘Debt’ and ‘Remittance Heads’ are reviewed in the ‘Debt Head Report’: i)

‘F’ Loan and Advances

ii)

‘I’ Small savings.

iii)

‘J’ Reserve Funds.

iv)

‘K’ Deposits and Advances.

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Sr.DFM’s Office, West Central Railway, Bhopal v)

Process Manual

‘M’ Remittances. Adjustment Accounts with Postal Department. Adjustment Accounts with Defense Department.

vi)

PAO Suspense and AG Suspense.

In addition, the following information is also furnished in respect of Deposit Miscellaneous: (a)

Opening balance as on Ist April, receipts and disbursements during the year and closing balances on 31st March under each classified heads of Indian Railway Deposits,

(b)

Receipts and Disbursements during the year under ‘Cash’. The report is based on an analysis of various balances enumerated above. The report, besides reviewing outstanding balances, furnishes explanations for major variations form the previous year’s balances and comments on the efficiency of the balances at the end of the year under review. Certificates are furnished by the concerned in regard that the balance shown in the report agrees with the General books and are supported by details. A copy of the same is given to Audit for scrutiny and acceptance of the report.

7)

Preparation of exchequer outgo monthly statement: For the purpose of maintaining a concurrent record of Cash outgo the net amount of bills passed for payment as entered in the Abstract of Bills should be posted regularly in a manuscript register classified by Sub-head of Demand and Suspense head (eg. PF, Unpaid, Dep. Misc., F-Loans & Adv. Etc.). The register should be totaled monthly Demand wise and Suspense head wise and sent to FA&CAO. ( Ref: PARA 1137 A1)

8)

Preparation of Approximate and Actual Account Current (monthly): An Account current is simply a statement showing the receipt and disbursement of an accounting circle, duly classified under the prescribed heads of account.

(Ref: PARA 324 A1)

Approximate Account Current is a statement of Approximate Receipt and disbursement and is submitted by 5th of the following month that to which figure relate. In this Account Current cash figure of adjustments are taken. _________________________________________________________________________ Books Section: chapter 5 REV:00 Page 12 OF 20 01.01.09 By______________

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Approximate Account Current is prepared and sent to Railway Board through FA&CAO and onward figures are communicated to Finance Ministry to decide Ways & Means of Govt. for the month. 9)

DEPOSIT UNPAID: When the Pay office returns bills to the Accounts office there may be some unpaid items in them. The amounts so unpaid will be remitted by the pay office in to the Bank accompanied by a statement in Form A –1959 that is known as the unpaid list.

All items of unpaid wages shall, as a rule, be

credited to “Deposit Unpaid Wages” (Para 316-A- I). Items of other than wages are credited to respective deposits such as Dep “E” etc. 10) PASSING PAY ORDERS RELATING TO UNPAID WAGES AND MAINTENANCE OF UNPAID WAGES REGISTER. Unpaid wages list is prepared in three foils, one is retained by the cashier who prepares it as his office copy, the other is sent to the Books section in the Accounts office and the third copy is sent to bill preparing unit.

These

statements are filed & numbered consecutively to facilitate detection of any missing sheets at any time. When a claim is subsequently received for any sum remaining unpaid through a pay order or C 4 the same is verified with the unpaid wages register so maintained and the fact of the subsequent payment is noted against the entry of the relevant item. The pay order for payment from Unpaid wages should be prepared after it has been ascertained from the Pay department that the amount has not already been disbursed by cashier out of his Imprest or floating cash i.e. C 4. 11) RECONCILIATION OF UNPAID WAGES: The reconciliation of unpaid wages is done separately for debit and credit portion. The credits are reconciled with the amounts remitted by the cashiers to Railway credit reflected in the Cash slip, with the totals of the unpaid statements received individually from cashiers. The debits are reconciled with the totals of CO7 passed and amount accounted under Deposit Unpaid Wages in the general books. 12)

Recoupment of cash Imprest (C4s) of cashiers: After remitting unpaid salary/wages amount in to Bank /Treasury by the cashier but before sending of salary/wages bills to Accounts office. If any


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employee approaches to cashier with proper witness etc. the cashier out of cash available with him can make payment to the concerned employee by preparing C-4 voucher. After making payment by the cashier it is sent to Accounts office for recoupment of payment made by cashier out of cash available with him. Accounts office by giving a remark against the unpaid list item of employee concern. 13)

EMD- passing of pay orders and maintenance of register: Earnest Money Deposit (EMD) submitted by the contractors at the time of tendering in the form of paper security or deposited/remitted at station should be maintained in manuscript register. It shoud be released /refunded on issue of Letter of Acceptance etc. since as per latest Railway Board guidelines EMD should not be converted into part security deposit.

14)

SURPRISE CHECK OF THE CASHIERS (PARA 1989 A1) a. Check physical cash and note down the denomination. b.

Check revenue stamps on hand and note down the value.

c.

Check C4s i.e. cashiers’ Imprest pending with accounts.

d.

Check whether there is any P-28 and note down the value. Ensure that P28s are those, which are not already included in the C4s.

e.

Value of extracts viz. On behalf payments should be examined and value noted down.

f.

Dues from cashiers, if any may be noted down.

g.

Short passed/ Excess passed may also be noted.

h.

Item no.1 above may include soiled notes, keep separate denominations for soiled notes while recording item no: 1.

i.

Check stamps on pay sheets and note down the value.

j.

Now, total cash available with the cashier should be equal to sum of serial nos. 1 to 9.

k.

Check the private cash declared by the cashiers with the Register maintained for the purpose.

l.

Check the safe seal Register.

m.

Checking of the undelivered cheques with the cashier.

n.

The checking of checks or miscellaneous receipts deposited by the various parties remitted properly.


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Process Manual

After exercising the above checks cashier’s account (P6) is prepared. i.

Extract from Cashier’s Cashbook subsequent to last P4 (Bill returning advice) accepted by DC/Pay and his liability is adjusted.

Extract PMR No and

amount in column no. 2 and 3 (column no. 1 is for date). ii.

Examine the vouchers and identify the unpaid amounts in Col.4.

iii.

Ensure no voucher is older than one month from the date of PMR.

iv.

Identify vouchers of different accounting units and show distinctly.

v.

Having examined the above, record pending liability month wise and accounting unit wise accordingly. If any pending paid vouchers are on hand for which P4 has been prepared

vii.

but not given to DC/Pay, work out his liability minus receipt vouchers is equal to current liability. viii.

Compare the amount under column no.4 with Sr.No.10 and certify. In addition to above, the following points may also be checked. A. Cashiers’ Ledger should be checked to tally the liability of the cashier on that day. B. C4 Recoupment Register should be checked to ensure the number of C4s given for recoupment by the cashier. C. Vouchers handed over by the cashiers to stations for payment should be checked with handing over summary and handing over form (HO) duly signed and acknowledged by SM to whom it is handed over. D. Cheques District should not have cheques on hand for more than five working days. E. Returned Cheques Register should have entries of returned cheques. The returned cheques should be entered in outside ledger. Accounts will get NIL credit. F. Cheques district should not have liability for more than one month.

15)

Accountal of Misc. Cash Receipts. Every Pay office prepares a summery of all miscellaneous cash receipts and sends it to the HQ along with all relevant challans. HQ Booking section on receipt of the summary sorts them out according to accounting unit-wise and sends the vouchers to concerned accounting units to whom it pertains along with an ATC giving credit to concerned accounting unit and debiting HQrs. The ATC is accompanied with all the relevant vouchers and date-wise totals of


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the amount received. This section on receipt of the vouchers feed the details of the vouchers there in date-wise, allocating the different heads of account to which it pertains to. Then a JV is prepared to account for such miscellaneous receipts by crediting respective heads of account like EMD, Abstract Z etc. and giving (-) credit to TDHQ. 16) Imprest – Passing of First/Enhanced Imprest: Para 1050 - FI An Imprest is a standing advance of a fixed sum of money placed at the disposal of a branch officer to meet the petty office expenses and emergent unforeseen expenditure. Pay orders relating to such Imprest are received in accounts office for payment.

The following points are kept in mind before

passing such pay orders. a) That the Pay orders are accompanied with the copy of sanction of the competent authority duly attested by him. b) It has the concurrence of the Associate finance branch. Having been verified the above stated points the pay order is passed by debiting the head ‘00867201’ i.e. “Permanent Cash Imprest” and crediting head ‘00867002’ i.e. “Cheques & Bills”. If one time imprest is to be converted into regular imprest or if the amounts of the imprest is to enhance the same procedure is followed. 17) Maintenance of Capital and Revenue Ledger: F 310 A1 The Ledgers both Capital and Revenue (Capital Ledger for capital transactions and Revenue Ledger for transactions revenue in nature) are posted monthly after closing of the journal.

The ledger reflects various heads of accounts

recording all receipts and charges of the accounting circle and also show the progressive balances under those heads at the end of each accounting period. These figures are the general books figures and are reconciled with the individual balances reflected under each head of account. 18) Check List for Inspection of Cash and Accounts of a Cashier:When the Accounts staff with the gazetted officer visit Cash office for inspection they should ensure the followings: (a) Cash Balance of the Cashier has been done by actual count.


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(b) The bills in hand have been checked with reference to the summary of bills. (c) Any bill has been retained beyond the prescribed period. (d) The payment has been property witnessed as observed in the body of the bills. (e) A summary of unpaid bills has been prepared. (f) The cash Balance has tallied with the amount of unpaid bills in hand. (g) While determining correct book balance and the balance of Cash-in-Hand on the date of verification the following factors, have been considered or not : I.

Challan-In-Transit: (The amounts of challan issued by D.C. but received /taken into the Cash Book by Cashier)- Verification should be done taking into account the last complete challan only.

II.

List-In Transit: (Credit taken by the cashier on submission of paid vouchers to the D.C. but not scrutinised and returned to Accounts office by D.C..List in transit should be reconciled with D.C.’s Balance by the inspecting official.

III.

Dues retained by D.C. : ( Full amount corresponding to the bills debited to the cashier both in D.C.’s balance sheet and in Cashier’s Cash Book not made over to the cashier) such dues are to be treated as Assets in Cashier’s Account.

IV.

Payment made through Debit Forms: It is to be ascertained whether Debits forms have been issued properly and on getting the bills back after payments, the Debits Forms have been cancelled .Whether Debits Forms are issued serially / sequencially, whether the officials receiving payments through Debit Forms have signed the Debit Forms under proper seal and signature, Debit Forms payment should be shown in the Assets side of the Cashier’ s Balance Sheet.

V.

Cash on account of M.O.Returned: Money order register to be checked and amount returned included in the liability of the cashier.

VI.

Amount shown as unpaid in the list of paid vouchers : Has Cashier deposited unpaid amount to D.C. through M.R. or not ?.

VII.

Amount given by D.C. in advance of corresponding Bills:- Do the accounts of cashier include this amount in his liability ? The amount is a


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liability of the cashier because the foil has not been received through D.C.’s challan.

19)

Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] 19.1) Recording of results of Test- Check; _ The result of test check should be recorded systematically in a manuscript register in the form given below:-

SR

Item

NO.

work

of Extent

of

Test Particulars

test check prescribed

checked

of Name of the SO/SSO Result of Whether

vouchers elected (A) for test check

who

had

test Test

checked the item

discrepancy

check

col.6

has

pointed the

2

3

4

5

6

The test check register should be opened separately by each official, the

7

test

check is required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher _________________________________________________________________________ Books Section: chapter 5 REV:00 Page 18 OF 20 01.01.09 By______________

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in been

out

by

supervisory

staff 1

the


Process Manual

should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 19.2)Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should be put up for inspection by Officers. 19.3)Periodicity of submission of Test- Check oregister to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. Important tips for AFRES Users:•

Each and every user in the section including S.S.O. is allotted separate ID name and password. Supervisor of the section will ensure periodical changes of password for each and every user of Books section. The entry of such effect is to be kept in the manuscript register opened for the purpose. The period for changing in password will be at the interval of at least 15 days .

•

After customization of AFRES programe, SSO (In charge of the section) will run Audit trail of their section. This is to be run at the interval of 15 days


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and obtain signature of concerned officer. SSO will be given rights for accessing and running Audit trail.

•

It is also to be ensured by supervisor of the section that the ID and password is not to be shared with any other person.

•

If there is any modification in any rules/programme due to Railway Bd’s policy/circular /orders or due to any other reasons the modification in the AFRES programe be done after proper testing of such changes is carried out

and

results

of

such

effect

should

be

recorded

before

final

implementation of application. Note: The detailed procedure of working on AFRES is annexed as AFRES USER MANUAL.


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1.

Process Manual

Introduction The Advanced Finance and Railway Earning & Expenditure System or AFRES for short, is an integrated programme that captures the working of the accounts office at the zone level and at the divisional level. The system handles payments made by the Railways and accountal of railway earnings apart from regular finance and accounts. A number of associated activities are also covered. AFRES is organized into interconnected but independent modules, each module handling a category of activities. The Books module is one of the various modules of the AFRES.

Transaction Transfer Cheques Issued This form is used to transfer the cheque drawn data from temporary table to the cheque bill table. Here while the transfer the validations for bank code, date, amount will be reflected during processing transfers. ______________________________________________________________________________ BOOKS Section: 6

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Form Layout:

The type of inputs the system accepts and other details are described below. Prompt Accounting Year Month Accounting Unit Cheque Details: Bank Code Band name Cheque No. Cheque Date Party Name Cheque Amount Cheque Sl.

Description Enter the Accounting Year & Month. Enter the Accounting Unit. Accounting Unit cannot be blank, must be a valid. Bank Code is displayed Bank name is displayed Cheque Number is displayed Cheque Date is displayed Party Name is displayed Cheque Amount is displayed Cheque Sl. Is displayed

Cheque Bills – TC/JV - TC Entry This option is used for entering Transfer Certificates. Form Layout:

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Type of data the system accepts and other details are described below. Prompt

Description

Division/Railway

Select from the radio group

Inward/Outward

Select from the list Inward/Outward.

Debit/Credit Division

Select from the list Debit/Credit. Enter the Division or Railway Code. Division cannot be blank, must be valid. Enter the TC Number for Inward TC or view Outward TC. Leave blank to generate new Outward TC. Cannot be blank for Inward. Enter the TC Date. Enter the Accounting Year & Month. Enter the TC Amount

TC Number

TC Date Accounting Year & Month TC Amount TC Type

Particulars Ref. Number X-Code

Enter TC Type. TC Type cannot be blank, must be a valid. Description is displayed. Enter Section. Section cannot be blank, must be a valid. Enter the Particulars Enter the Reference Number. Enter the Valid X-Code

Allocation

Enter the Valid Allocation

Allocated Amount

Enter the Valid Allocated Amount.

SPU Sub-SPU

Enter the SPU. SPU cannot be blank, must be a valid. Enter the Sub-SPU

Deposit Key

Enter the Deposit Key

Guage

Enter the Guage.

Work Code Total

Enter the Work Code Total is displayed

Section

TC/JV - Cash Outward Transaction Function: This option is used to generate TCs for Cash Outward Transactions Form Layout :

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Type of data the system accepts and other details are described below. Prompt Description Division/Railway Select from the radio group From Date

To Date

Voucher No. Voucher Date CO7 Number CO7 Date Book No. Dr/Cr Allocation Amount TC Number Seq. Num Sel

Enter the From Date. Date cannot be blank. Date Cannot be greater than current date. Enter the To Date. Cash Transaction for the Division/Railway during the period will displayed in Cash Transactions block Voucher Number is displayed. Voucher date is displayed CO7 Number is displayed CO7 Date is displayed Book Number is displayed Credit/Debit is displayed Allocation is displayed Amount is displayed TC Number will be generated for selected transaction. Sequential Number is displayed. Select to generate TC

TC/JV - TC Acceptance Function :This option is used to enter TC Acceptance details.

Form Layout:

Type of data the system accepts and other details are described below. Prompt

Description

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Division/Railway


Inward/Outward

Select from the list Inward/Outward.

Debit/Credit Division TC Number TC Date Accounting Year Mnth TC Type TC Amount

Select from the list Debit/Credit. Enter the Division or Railway Code Enter the TC Number TC Date is Displayed Accounting Year & Month is Displayed TC Type & Description are displayed. TC Amount is Displayed

TC Accepted Amount TC Unaccepted Amount Particulars Budget Head Balance amt Ref. Number X-Code

Enter Accepted TC Amount. TC Unaccepted Amount is displayed Particulars is Displayed Budget Head/Bal. Amount is displayed. Reference Number is Displayed Displayed

Allocation

Displayed

Original Amount

Original TC Allocation Amount is Displayed

Allocated Amount

Enter the Accepted TC Allocation Amount.

SPU

Displayed

Sub-SPU

Displayed

Deposit Key

Displayed

Guage

Displayed

Work Code Total

Displayed Total is displayed

TC/JV - JV Entry Function: This option is used for entering JVs.The total debit amount should be equal to the total credit amount.

From Layout: Type of data the system accepts and other details are described below. Prompt

Description

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Voucher Type JV Number AU

Select from the list Capital or Revenue Enter JV No. to view or Leave blank for new JV Enter the AU.

JV Date

Enter JV Date

Accounting Year & Month JV Type Section Narration X-Code

Enter Accounting Year & Month Enter Enter Enter Enter

Allocation SPU

Enter the Allocation. Must be valid Enter the SPU

SSPU

Enter the Sub SPU

Debit/Credit

Select Debit/Credit from list

JV Amount

Enter the JV Amount

Deposit Key

Enter Deposit Key

Guage

Enter Guage

Voted/Charged

Select from list

Work Code

Enter Work Code

Ex-Voucher No

Enter Ex-Voucher no

Cost Centre

Enter Cost Centre

Total Debit/-Credit Total Debit/-Credit

Total is displayed Total is displayed

JV Type Section Narration the X-Code

TC/JV - JV Generation Function: This option is used for generating JV from Accepted Transfer Certificates. Allocation Details for the JV are taken from the Accepted Allocation details for the TCs. Form Layout:

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Type of data the system accepts and other details are described below. Prompt Description Division/Railway


Debit/Credit Railway Code TC Number TC Date TC Amount

Select from the list Debit/Credit. Enter the Division or Railway Code. Enter the TC Number. Details are retrieved. TC Date is Displayed TC Amount is Displayed

Accepted Amt

TC Accepted Amount is Displayed

In / Out

Inward/Outward is displayed

Accounting Year Mnth TC Type Section Ref. Number X-Code

Enter the Accounting Year & Month. TC Type is displayed. Section & Description are displayed. Reference Number is displayed. X-Code is Displayed

Allocation

Allocation is Displayed

Allocated Amount

Accepted Amount is Displayed.

SPU

SPU is Displayed

Sub-SPU

Sub-SPU is Displayed

Deposit Key

Deposit Key is Displayed

Guage Work Code Budget Attrib

Guage is Displayed Enter the Work Code Voted/Charged is Displayed

TC/JV - JV Confirmation Function: This option is used for confirming JVs entered by other sections.

______________________________________________________________________________ BOOKS Section: 6

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Process Manual

Form Layout:

Type of data the system accepts and other details are described below. Prompt Section

Description Enter the Section. Section cannot be blank

Accounting Year

Enter the Accounting Year & Month.

Narration

Narration is displayed

AU

AU is displayed

JV Type

JV Type is displayed

Vch Type

Voucher Type is displayed

JV No.

JV Number is displayed

JV Date

JV Date is displayed

Book No.

On Selection Book Number is generated.

Book Date

By Default System Date is displayed, Can be edited.

Cheques - Cheque Generation : Function: This form is used for Generating Cheques for CO7s already confirmed. Once the Save button is pressed, Cheques will be generated, Book Number & Date will be displayed for each CO7. Also the Cheque stationary numbers and Block serial numbers will be validated and If Cheque stationary range is not available, the user will be prompted for input. Finally, the details of the Cheques generated will be displayed. The following rough serial no for the day will be displayed. ______________________________________________________________________________ BOOKS Section: 6

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Process Manual

Form Layout:

Type of data the system accepts and other details are described below. Prompt Cheque Date Prepare Priority By

Section Value CO7 Number CO7 Date CO7 Amount Book Number Book Date Select View Balance CO7 Number CO6 No Net Amount Party Name Paymode Bank Code Club

Description Cheque Date to be entered The Prepare radio group can be used to prepare cheques or rough statement based on the option selected. The cheques can be prioritized based on Section or Value. In case of Section, CO7 which are posted for the given Bill section only will be displayed Enter the section if the Priority is by Section. Enter Value if Priority is by Value Co7 Number is Displayed Co7 Date is Displayed Co7 Amount is Displayed Book Number is Displayed Book Date is Displayed Click to select Co7. Click on this button to view Cash Authorization balance details Co7 Number is Displayed Co6 Number is Displayed Net Amount is Displayed Party Name is Displayed Paymode is Displayed Bank Code is displayed Click to generate consolidated cheques for similar parties

______________________________________________________________________________ BOOKS Section: 6

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Process Manual

Form Layout:

Type of data the system accepts and other details are described below. CO7 Number CO7 Date CO7 Amount Book Number Book Date Bank Code Cheque No Cheque Date Party Name Cheque Amount Block Sl No Batch No Confirm Cancel

Co7 Number is Displayed Co7 Date is Displayed Co7 Amount is Displayed Book Number is Displayed Book Date is Displayed Bank Code is Displayed Cheque Number is Displayed Cheque Date is Displayed Party Name is Displayed Cheque Amount is Displayed Block Serial No is Displayed Current Batch No is Displayed Click to Confirm the batch Click to cancel the whole process and regenerate the cheques

Cancellation/Re issue Cheque: Function: This option is used for canceling a cheque or reissuing a cancelled cheque. At the time of reissue, though you can split the cheque into multiple cheques, amount of cheques issued should be equal to the original cheque amount. Using this option, you will be able to Cancel/Re issue Cheque by entering the Cheque number. If the Cheque is to be re issued, Cheque has to be cancelled first.

______________________________________________________________________________ BOOKS Section: 6

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Process Manual

Form Layout:

Type of data the system accepts and other details are described below. Prompt Cheque Number Cheque Date Cheque Amount Bank Code Party Name

Description Enter Cheque Number to be cancelled or reissued

Cancel/Reiss ue Bank Code

Select Cancel to cancel a cheque or Reissue to reissue a cheque already cancelled

Bank Name

Bank Name is displayed

Party Code

Enter Party Code or select from List of Values

Party Name

Enter Party Name or if Party Code is entered, Name is retrieved

Cheque Amount

Enter Cheque Amount. Sum of Cheque Amount of Reissue Details must be equal to cancelled Cheque amount

Cheque Date is Displayed Cheque Amount is Displayed Bank Code & Name are Displayed

Party Name is Displayed

Enter Bank Code

Cheque Serial Numbers: Function: This option is used for maintain the history of Cheque Serial Numbers. The range of Cheque serial numbers should be entered here. Any number of ranges can be entered. During Cheque preparation, if the current range of cheque ______________________________________________________________________________ BOOKS Section: 6

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Process Manual

serial numbers is exhausted, the next range will be automatically initialized from the values entered using this option. On selecting the cheque type (RBI or Non-RBI) from the list, the details will be displayed in the detail block. New range can also be entered. Form Layout:

Type of data the system accepts and other details are described below. Prompt Cheque Type

Description Select the cheque type from the list.

From Number

Enter starting number of the range of cheque numbers.

To Number

Enter the end number of the range

Initialization Date

Enter the Initialization Date.

Utilized

Displays whether the range is exhausted or not.

Block Serial Numbers: Function: This option is used for maintain the history of the range of Block Serial Numbers. The range of Block serial numbers should be entered here. Any number of ranges can be entered. During Cheque preparation, when block serial number for a particular bank is exhausted, a new range for that bank will be taken from the range of block serial number currently in use. When such numbers assigned for a bank reaches the end number of the current block, the next available block serial number range will be initialized as the current block.

______________________________________________________________________________ BOOKS Section: 6

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Form Layout:

Type of data the system accepts and other details are described below. Prompt From Number

Description Enter starting number of the range of block numbers.

To Number

Enter the end number of the range

Last Number

Enter the last number which has been assigned to a bank.

Initialization Date

Enter the Initialization Date.

Current Block

Displays whether a range is currently in use.

Utilized

Displays whether the range is exhausted or not.

Bank wise Block Serial Numbers: Function: This option is used to enter or view the Block Serial Numbers for each Bank. During Cheque preparation, when block serial number for a particular bank is exhausted, a new range equal to the Block size for that bank will be initialized from the last number of the block serial number range entered using the Block Serial Numbers option. Form Layout:

______________________________________________________________________________ BOOKS Section: 6

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Process Manual

Type of data the system accepts and other details are described below. Prompt Bank Code

Description Enter the Bank Code or select from the LOV.

Start Number End Number

Enter starting number of the range of block numbers. Enter the end number of the range

Block Size

Enter the Block size

Current SL No

Displays the last block number assigned to a cheque of the bank Enter the Initialization Date.

Block Initialization Date SL Type

Enter the serial type. M for RBI, Chennai and O for other banks Displays the serial type description

Description

Cheque Query: Function: This option is used to view the Cheque, CO7 and CO6 details for a Cheque. Details for a Co6 Number or Co7 Number can also be viewed. Enter a Cheque Number or Co6 No or Co7 No to view the details. Form Layout:

Type of data the system accepts and other details are described below. Prompt Cheque Number

Description Enter Cheque Number. Details will be displayed.

Co6 Number

Enter Co6 Number. Details will be displayed for the Co6

Co7 Number Batch Cheque Number

Enter Co7 Number. Batch Number is Displayed Cheque Number is Displayed

Date Bank Code

Cheque Date is Displayed Bank Code is Displayed

______________________________________________________________________________ BOOKS Section: 6

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Bank Name Party Name Amount CO7 Number

Bank Name is Displayed Party Name is Displayed Cheque Amount is Displayed Co7 Number is Displayed

Date CO7 Amount Book Number Book Date CO6 No CO6 Date CO6 Amount

Co7 Date is Displayed Co7 Amount is Displayed Book Number is Displayed Book Date is Displayed Co6 Number is Displayed Co6 Date is Displayed Net Amount is Displayed

Total

Total Amount is Displayed. This will be equal to the Cheque Amount

Reports:

Following reports are generated through AFRES:

Report Name Cheques & Bills Cheques & Bills Summary Au-wise Cheques & Bills Summary – Bank wise Statement of Cheque drawn and FMIS amounts Bank lists - No transaction for more than 6 months Statement of Scrolls - AU wise, Bank wise Statement of Scrolls -Bank wise, Month wise Statement of Scrolls -Statement of Unmatched Scrolls Statement of Cheque drawn Statement of Cheques encashed Encashed for the month Statement of Cheques encashed -AU wise, Bank wise, Month wise Statement of Cheques encashed -Bank wise, Month wise Statement of Cheques encashed Month wise, Bank wise Statement of Scrolls encashed Cheques Outstanding - Less than one year Cheques Outstanding – More than one year Suspense – Dealing Main branch statement Suspense - Focal point bank statement ______________________________________________________________________________ BOOKS Section: 6

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Suspense - Pink book statement Suspense – Suspense Register Scroll and detail amount Scroll Statement Cheque duplicate statement &Wrong Debit Statement

Cheques Cheque Drawn Statement Cheque Counterfoils Cheque Printing Abstract of Bills Rough Statement Enclosure to Telephone Cheques Bank Advice for Cheque Block Number Initialization Batch wise Cheque Details Day wise Cheque Summary

______________________________________________________________________________ BOOKS Section: 6

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Process Manual

Sr,DFM's Office, West Central Railway, Bhopal.

SR NO. 1 2

3 4 5 6 7 8 9 10

BOOKS SECTION RESPONSIBILITY/ACTIVITY CHART ACTIVITY DETAILS

SUPERVISO AA.CODE R CODE

Receiving of CO7 various section for issuing cheque Checking of CO7 before generating cheque Summery.as (i)No of voucher mentioned in CO7 are enclosed or not. (ii) voucher signed by ADFM & Sr DFM or not. (iii) CO7 confirmed by concern section or not. (iv) Name mentioned in voucher or appeared in CO7 is correct. (v) Treasury properly mentioned in CO7 or not. After checking CO7 generated cheque abstract,check counter foil and statement of cheque drawn On generating check counter foil printing of cheques serial and tresury wise After Printing cheque put for checking to SSO (books) Put for signnature to ADFM/SR.DFM Issuing inliue cheque.and their adjustment. Preparation ECS Fllopy & Printing EFT data and send to Central Bank of India Jail Road Bhopal for payment. Maintaining and watch on Exchequer Implementation of afres books module as cheques and bills. Entry of counter foil of cheque issued with cheque No and amount treasury wise .

11 Entry of paid cheques received from HQr through ATC with scrolls statement. 12 Monthly Reconciliation of cheque & Bills with General Book figure. Correspondence of old item of cheque & bills from various treasuries and HQr and chasing 13 their position of clearance. 14 Preparation of JV regarding cheques & bills ATC and other matter. 15 Implement of afres book module as cash & pay and cheques & bills and other On reciving print out of monthly cash book Transfer divison /Transfer Railway checking 16 amount booked against accounting unit ATD/ATC or TC physically handed over by concerned section or not as cash transaction. After checking cash ATD/ATC of various unit or foreign railway are entered in TC register and sent to concerned unit. Receiving revenue /capital ATD/ATC without cash with JV from various sections after 18 checking enter in TC/TD register, send to concerned accounting unit. 17

Preparation of monthly JV batch for O/W & I/W TC/TD and other adjustment,handed over to Mr Dinesh Ghole for finalisation monthly journal . On reciving I/W ATD/ATC from HQr and other accounting units after checking as amount 20 ,vouchers etc entered in TC register delivered to concerned section for acceptance or JV.And chasing for JV same amount . After finalisation of journal and preparing A/C current preparation of Monthly List of 21 accounting unit wise . Attending quarterly and Bi-monthly TC/TD meeting and reconciliation of figure from verious 22 19

BOOKS SECTION CHAPTAER 7 PAGE 1 OF 3

01.01.09

A1

B1

A1

B1

A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1

B1 B1 B1 B1 B1 B1 B1 B2 B2 B2 B2

A1 A1

B2 B2

A1

B3

A1

B3

A1

B3

A1

B3

A1

B3

A1

B3

A1

B3

APPROVED BY______

Process Manual


BOOKS SECTION RESPONSIBILITY/ACTIVITY CHART SR

SUPERVISOR

ACTIVITY DETAILS

NO.

CODE

AA.CODE

A1

B3

A1

B3

25 Passing of pay order of BEM and posting ,reconciliation with General Book.

A1

B3

26 Finalisation of DP JV.

A1

B4

27 At the time of finalisation J.V checking of correctnees of head of the allocation,spending unit.

A1

B4

28

Finalisation of DP JV.Preparation of A/C Current and their schedule ,submitting to HQr book section on or before 28th of every month

A1

B4

29

Worked out variation between actual A/C and approximate A/C current and put up to Sr DFM.

A1

B4

A1

B4

A1

B4

32 Maintaining old SEM paper security item and their disposal.

A1

B4

33 Preparation of Debit Head Report and other relativ return and their timely submission.

A1

B4

34 Distribution of JV print to conceren section

A1

B4

On reciving misc. cash book from DCP BHOPAL and SCI ET.cheking of amount voucher/chalan mentioned in cash book or properly after checking summrised of various 35 head of A/C allocation wise and perpration of misc cash recived and ensuring of amount booked in proper allocation.

A1

B5

36 Maintaning and finalisation monthly cash book .

A1

B5

A1

B5

38 Preparation and raising ATD of remittance into bank to HQr every month.

A1

B5

39 Distibution of cash book print to conserned section .

A1

B5

40 Preparation monthly exchequer report and submission to HQr.

A1

B5

41 Preparation of monthly surprise check report and submission to HQr.

A1

B5

A1

B5

A1

B5

23 Passing of new imprest and posting ,reconcelation of cash imprest. 24

Passing of payment authority recived from other acounting unit and raising debit to concerned units.

30 Posting, maintaining and reconciliation of General Book . 31

37

42

Checking of various section heads figure as mentioned in General Book at time reconciliation with General Book.

Preparation and submission of monthly approximate account current of HQr book section on or before 6th every month.

Checque and DD recived from outsider in f/o of Sr.DFM WCR.BPL send to realisaion to DCP BPL and after realisaion their accoutal.

43 Maintaning of division sheet along with adjustment of its ATC to various proper heads .


01.01.09

APPROVED BY______

Process Manual



01.01.09

APPROVED BY______

Sr.DFM's Office , West Central Railway, Bhopal

Process Manual

BOOKS SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

S.S.O

A1

1

AKHILESH JAIN

2

S.K.NEMA

A.A.

B1

3

M.K.JAIN

A.A.

B2

4

B.N.YADAV

A.A.

B3

5

P.V.RAGHWAN

A.A.

B4

6

SURESH PYARELAL

A.A.

B5


BOOKS SECTION CHAPTER 8: REV:00 PAGE:1 OF 1 0.01.09


Sr.DFM's Office , West Central Railway, Bhopal

Process Manual

BOOKS SECTION CHAPTER 8: REV:00 PAGE:1 OF 1 0.01.09



Process Manual

Books Section Process Flow Chart CHEQUES & BILLS Credit (While issuing cheques)

CO 7 (To pass the bills)

Cashbook

RJV Summary

LEDGER

JV (Co7 is left out of cash book)

Cheque Summary (Basis for preparing cheques)

Issued Cheque statement (Compilation of cheque summaries prepared in a month)

Hard copy

Soft copy

Reconciled

______________________________________________________________________________________ Books Section Chapter 9 REV:00 PAGE 1 OF 4 01.01.09

Approved By _________


Process Manual

Books Section Process Flow Chart CHEQUES & BILLS (-)Credit i.e. Debit (When the cheques are paid or cancelled)

Cancelled cheques

Cheques paid

Paid cheque statement

Soft copy issued

Paid cheques

Soft copy

Hard copy

Matching at EDP

ATC Pairing JV

Mismatch statement

Rectification of errors

Final Reconciliation

Books Section Chapter 9 REV:00 PAGE 2 OF 4 01.01.09

Rectification of errors if any through ATC with HQrs. LEDGER Total Reconciliation.

Approved By ____________________


Process Manual

Books Section Process Flow Chart UNPAID WAGES Unpaid wages lists prepared by cashiers

Divisional Accounts office

Executive Office

Pay Order

Bank Challans

Unpaid Register

HQrs Bks Sec.

CR Internal Check

CO 7

Cash Slip

DR

DR r

LEDGER


CR .

JV

Approved By ____________________


Process Manual

Books Section Process Flow Chart ‘M’. REMITTANCE Summary of Electricity Bills from Sr.DEE

DR

Accepted copies of electricity bills from consuming units

JV Schedule of Transactions

DR

Acceptance from concerned Dept.

Suspense Register

ATC from HQrs. CR LEDGER (Dr.) JV Adjustment

LEDGER (Cr.)


Approved By ____________________

Document No: BUD

BUDGET SECTION

PROCESS MANUAL

Sr. DIVISIONAL FINANCE Manager’s OFFICE WEST CENTRAL RAILWAY, BHOPAL Telefax :0755-2457138 Railway Phone :5064 Email : [email protected] Compiled By

( D.N. Baheti ) SSO/BUD

Co-Ordinated By

( D.N. Dwivedi ) SSO/ISO

Approved By

( Hira Ballabh ) Sr.DFM


Process Manual

CONTENTS Rev. No/Date 00 01

No. of Pages

Section/ Ref

Title

1

Abbreviations

01

2

Introduction

07

3

Sources of references

01

4

Scope of work

01

5

Sectional Procedure

15

6

Activity Chart

01

7


01

8

Organization Chart

01

9

Calendar of Returns

01

10

Monthly Report

01

11


01

12

List of Records

01

13

Flow chart

02

14

Statement of A.R.,REBE,MPFR

03

15

Changes to process manual

01

02


Process Manual

ABBREVIATIONS S.No.

Term

Expansion

1.

AA

Accounts Assistant

2.

B.E.

Budget Estimate

3.

B.G.

Budget Grant

4.

B.P.

Budget Proportion

5.

DFM


6.

F.A. &. C.A.O. Finance Advisor and Chief Account Officer

7.

N.D.A.

Night Duty Allowance

8.

OT

Over Time

9.

P.U.

Primary Unit

10.

R.A.R.

Revenue Allocation Register

11.

RE

Revised Estimate

12.

SR.DFM


13.

SSO


14.

T.A.

Traveling Allowance

_____________________________________________________________________________ BUDGET Section Chapter 01

Page 1 of 1

Rev:00 01.01.09

Approved by____________

SDFM's Office, West Central Railway, Bhopal

Process Manual

SECTION BUDGET


Activity

1

Vetting of August Review,R.E.B.E.,Final Modification (of Revenue Demands)

2

Preparation of Budget Proportion

3

Monthly Financial Reviews

4

Compilation and submission of Appropriation Accounts

5

Maintenance of Computer AMC Register


SSO - BUDGET (Name & Seal)

BUDGET SECTION CHAPTE 10 REV: 00 PAGE 1OF 1 01.01.09

Total Recd

Processed In Time


Remarks, if any

SR.DFM (Name & Seal)



Process Manual

MEASURABLE PARAMETER: 1.

Vetting of Budget Documents 3 working days for each Department.

2.

Financial Reviews 7 working days after the receiving of RAR.

3.

General: All other target dates and due dates regarding the submission of the returns pertaining to this section are so fixed by Railway Board or as given in the calendar of returns.


______________________________________________________________________________________ BUDGET Section Chapter 11

Page 1 of 1

Rev:00 01.01.09


SR.DFM'S OFFICE , WEST CENTRAL RAILWA;Y, BHOPAL

PROCESS MANUAL

LIST OF RECORDS BUDGET SECTION Section: ____________________

S. No.

Record NO.

Record Name REVENUE ALLOCATION REGISTER

Format No., if any

Records Custodian Retention Period

AC/BPL/BUD/RAR/01

1

2

A-312

SO (BUDGET)

3 Years

F-403

SO (BUDGET)

5 Years

APPROPRIATION ACCOUNT

AC/BPL/BUD/APP./02

EXPENDITURE (FINANCIAL YEAR)

AC/BPL/BUD/EXP/03

SO (BUDGET)

3 Years

BUDGET PROPORTION (FINANCIALYEAR)

AC/BPL/BUD/BP/04

SO (BUDGET)

3 Years

3

4

NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required. Further, a circular may be issued to all concern asking them to withdraw any record from destruction if required by them for any purpose.

BUDGET SECTION CHAPTER 12 PAGE 1 OF 1 REV 00 01.01.09

Page NO.

Sr.DFM's Office, West Central Railway, Bhopal

Process Manual

FLOW CHART OF APPROPRIATION ACCOUNT DEPARTMENT WISE,DEMAND WISE APPROPRIATION ACCOUNT PREPARED BY EXECUTIVE DEPARTMENTS

ACCOUNTS OFFICE RECEIVES AND VERIFIES WITH REFERENCE TO RAR AND FINAL GRANT RECEIVED FORM 40

NO ERRORS

COMPILING DEMAND WISE SUBHEAD WISE APPROPRIATION ACCOUNT

YES

SUBMITTED TO FA&CAO/WCR

SENT BACK TO EXECUTIVE DEPARTMENT FOR RECTIFICATION

END

BUDGET SECTION CHAPTER 13 REV:00 PAGE 1 OF 201.01.09

APPROVED BY________

Sr.DFM's OFFICE, West Central Railway,Bhopal

Process Manual

Flow chart of Budget Review (Budget Section) DEPARTMENT WISE,DEMAND WISE BUDGET REVIEWS PREPARED BY EXECUTIVE DEPARTMENTS

ACCOUNTS OFFICE RECEIVES AND VERIFIES WITH REFERENCE TO FIGURES AVAILABLE AND TREND OF EXPENDITURE

ERRORS

YES

NO

VETTING IS DONE.RETURN TO EXECUTIVE DEPARTMENT FOR ONWARD TRANSMISSION TO RESPECTIVE HQRS.

SENT BACK TO EXECUTIVE DEPARTMENT FOR RECTIFICATION

END

BUDGET SECTION CHAPTER 13 REV:00 PAGE 2 OF 2 01.01.09



Process Manual


Date

Section


New Rev No.

________________________________________________________________________ BUDGET Section Chapter 15

Rev:00

01.01.09

Approved by _______________


Process Manual

________________________________________________________________________ BUDGET Section Chapter 15

Rev:00

01.01.09

Approved by _______________


Process Manual

1.0) INTRODUCTION: Budgeting is an exercise of planning in advance. It is a tool of scientific management of the resources of an organization in the perspective of time. To be more precise budget is a statement of estimated annual receipts and expenditure of an organization. Budget of Government In the Govt of India, Budget has constitutional sanction under Article 112(1). The constitution defines budget as ‘Annual Financial Statements” which is an estimated receipts and expenditures of government of India for the coming financial year and it is to be laid before both houses of parliament. The annual budget contains following elements: (a) A review of the preceding year, including the actual receipts and expenditure in that year; (b) An estimate of the receipts and expenditure of the coming year; and (c) Proposals, if any, for meeting the requirements of the coming year. Since separation convention in 1924, Railway budget is prepared separately and placed before both houses of Parliament in advance of general budget and appropriation Act that enables withdrawal of money from consolidated fund of India, is also passed separately for Railways. The Railway budget is prepared on the same line as general budget and the figures of Railway budget are subsequently merged with general budget while submitting the same to Parliament. Being a Govt body every penny earned by Railways goes to the Consolidated Fund of India and similarly expenditure is also finally booked to it. 2.0)

( PARA 301 F1)

BUDGETING IN RAILWAYS. Railway budget is part of the General Budget of Govt. of India. But, it is presented to the Parliament well before the general Budget. This separation of Railway budget started in 1924 based on the recommendations of AcWorth committee. The objective of this separation was to bring in stability for General Revenues and strengthening of Railway finances since Railway was a major part of the General Budget at that time. The Railway Budget is presented in the forms of Demands for Grants. The proposed expenditure included in the budget may be either Voted or _________________________________________________________________________________ BUDGET Section Chapter 02

Page 1 of 7

Rev:00 01.01.09



Process Manual

Charged. The former class includes items for which provision of funds is subject to the vote of parliament while the funds for the latter is form small part of budget, are sanctioned by the President and are not subject to vote of the Parliament. The most important aspect of Railway Accounting system is the existence of Cash as well as Accrual based accounting because of the commercial nature of the organization. 3.0)

STRUCTURE OF BUDGET The framing of the Railway Budget for Revenue as well as Expenditure has to be prepared with a careful forecast of the level of traffic expected to be handled during the budget year. On the side of the Railway budget, earning are categorized in three abstracts i.e. Abstract –

X

-

Coaching earning

Y

-

Goods earnings

Z

-

Sundry other earnings

The budgeting exercises on the earning side are primarily carried out at Zonal level, as the accountal and apportionment are done not below zonal level. On the expenditure side, we have Capital Expenditure and Revenue Expenditure. The Revenue budget falls into 5 broad categories of the Demands for Grant. (i)

Administration including staff welfare

(ii)

Repairs and maintenance of track, rolling stock and plant and equipment.

(iii)

Operating expenses

(iv)

Expenditure on fuel

(v)

Expenditure on works charged to revenue. On the Capital side of the Railway budget, expenditure on assets

acquisition, modification and replacement is required to be presented under demand number 16. As stated earlier the expenditure budget is presented in the form of Demand for Grants which are as followed:

_________________________________________________________________________________ BUDGET Section Chapter 02

Page 2 of 7

Rev:00 01.01.09



Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract

'A''B''C''D''E'F''G''H''J''K''L''M''N'-

DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND DEMAND

NO. NO. NO. NO. NO. NO. NO. NO. NO. NO. NO. NO. NO.

Process Manual

3 4 5 6 7 8 9 10 11 12 13 14 12

CLASSIFICATION OF REVENUE EXPENDITURE EXPLANATORY MEMORANDUM General - All Abstracts The revenue working expenses of the Railways are classified under 13 submajor heads with a separate Abstract for each Sub-major Head, viz.Sr. No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

Abstract Abstract 'A'Abstract 'B'Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract Abstract

'C''D''E'F''G''H''J''K''L''M''N'-

Particulars General Superintendence and Services. Repairs and Maintenance of Permanent Way and Works. Repairs and Maintenance of Motive Power. Repairs and Maintenance of Carriages and Wagons. Repairs and Maintenance of Plant and Equipment. Operating Expenses-Rolling Stock and Equipment. Operating Expenses-Traffic Operating Expenses-Fuel. Staff Welfare and Amenities. Miscellaneous Working Expenses. Provident Fund, Pension and other retirement benefits. Appropriation to Funds Suspense.

The Sub-major heads are divided into minor, sub, and detailed heads. 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 _________________________________________________________________________________ BUDGET Section Chapter 02

Page 3 of 7

Rev:00 01.01.09



Process Manual

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, 12

H-10, J-11, K-12, L-13, M-14 & N-

Which will be the same as for Demands for Grants. In this connection, a summary of the Revised demand Structure-Demand for Grants for Expenditure on Railways is given below:-

Sr. No. I.

II.

III.

CLASSIFICATION OF REVENUE EXPENDITURE ____________________________________________________________________________ Group No. Demand Name of demand Policy Formulation and 1. Railway Board Services Common to all 2. Miscellaneous Expenditure (General) Railways General Superintendence 3. General Superintendence and Services on Railways. and Services on Railways 4. Repairs and Maintenance of Permanent Way and Repairs and Maintenance Works. 5. Repairs and Maintenance of Motive Power. 6 Repairs and Maintenance of Carriages and Wagons. 7 Repairs and Maintenance of plant and Equipment

IV.

Operation

V.

Staff Welfare, Retirement Benefits and Miscellaneous

VI.

Railway Funds and payment to General Revenues.

8. 9. 10.

Operating Expenses-Rolling Stock and Equipment. Operating Expenses-Traffic. Operating Expenses-Fuel.

11.

Staff Welfare and Amenities.

12.

Miscellaneous Working Expenses.

13.

Provident Fund, Pension and other Retirement Benefits. Appropriation to Funds. Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of over Capitalisation.

14. 15.


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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. EXAMPLES: (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 kilometrage allowance of Diesel Loco crew will be indicated as F. 212-10.

(v)

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. Primary Units In the structuring of Demands for Grants, following basic consideration are kept in mind. i)

Demand should represent a homogeneous activity broadly controlled by single departmental authority.

ii) Demand should equally correlate costs to results duly bringing out the variable and fixed items of cost. iii) The Demand should be equally balanced from the point of view of total expenditure. For proper accountal of Expenditure these demands have been further sub-divided into various primary units for earning budget which is as under:-


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Primary Units 01.

(Objects) of Expenditure

02.

Dearness pay and Dearness Allowances

03.

Productivity Linked Bonus

04.

House Rent Allowance

05.

Compensatory (City) Allowance.

06

Interim Relief.

07.

Transport allowance

09.

Wages of Casual labour.

10.

Kilometer allowance.

11.

Overtime allowance.

12.

Night duty allowance

13.

Other allowances.

14.

Fees and honoraria.

15. 16.

Transfer allowance. Traveling expenses.

17

Air Travel Expense sanctioned in lieu of privilege passes.

18.

Office Expenses.

19.

Rental for P & T Telephone and call charges including Trunk Calls.

21.

Advertising Expenses.

22.

Utilities-Water, Electricity, etc.

23.

Rental for office equipment (other than Data Processing).

24.

Printing and Stationery including Publications.

27.

Cost of materials from stock.

28.

Cost of materials - Direct purchase.

Salaries and Wages


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Process Manual

Fuel for other than traction.

32.

Contractual payments - (This primary unit may be used for works and handling contracts and contracts for Engineering supplies of materials etc. while all other direct purchase of other stores will be booked under Primary unit 28).

33.

Transfer of debits/credits from other units- (This primary unit may be used for classifying Transfer debits/credits other than for Stores debits/credits received from Stores Accounts in which case Primary Unit 27 may be used).

34.

Adjustment of 'Wages' on POH and other repairs from WMS Account to Revenue Heads.

35.

Adjustment of 'materials' on POH and other repairs from WMS to Revenue Heads.

36. 37.

Excise duty paid/payable for purchase of materials. Customs duty paid/payable for purchase of materials.

38.

Sales Tax paid/payable for purchase of materials.

39.

Air Travel (Domestic)

40.

Air Travel (Foreign)

50.

Cost of computer hardware/system, Software/application software including expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of upgradation i.e. one-time expenditure not being of recurring nature.

51

Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all expenditure of recurring nature.

99.

Other Expenses.

The primary units (object of expenditure) are an important and integral part of the classification of expenditures as they serve to analyses the expenditure by the element of cost viz., wages/stores/other expenditure etc.


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Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction, therefore; any violation of these provisions would be treated as irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Therefore, Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. The working of Budget section is guided by the following documents: •

Indian Railway Accounts Code, part I

•

Indian Railway Finance Code, part I & part II

•


•

Instruction/guide lines issued from time to time by Railway Board,

•

Instruction issued by HQ. In this Process of framing document on budget , efforts have

been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated for effective disposal of files. In this documents instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form . For example 701 FI means paragraph 1 of Chapter VII of the Indian Railway Finance Volume-I.

______________________________________________________________________________________ BUDGET SEC CHAPTER 03 PAGE 1 OF 1 REV : 00 01.01.09

Approved By_________


Process Manual

SCOPE OF WORK Budget Section has to deal with following functions: 1.

Budgeting Compilation of BE/RE. August Review/ R.E.B.E., Final Modification (of Revenue Demands).

2.

PREPARATION OF: I. Budget Proportion. II. Distribution of Budget allotment. III. Monthly Financial Reviews. IV. Distribution of Budget allotment.

____________________________________________________________________________________ BUDGET SEC CHAPTER 04 PAGE 1 OF 1 REV : 00 01.01.09



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SECTIONAL PROCEDURE The main functions of budget section includes (A) framing of budget estimate, august review, revised estimate budget estimate, modification to final estimate (B) ensure that the actual expenditure within the budget grant (C) rectification of wrong booking (D) funds certification. 1.0)

Presentation of Budget The estimated receipts and expenditure received from different zonal Railway and other units are consolidated and finalized at Railway Board level and presented before both houses of Parliament by Union Minister of Railways. 1.1) Estimate of Receipts: They are divided into two parts; Revenue receipts and Capital Receipts. The budget for receipts is compiled and consolidated by traffic Accounts branch. Railway earnings are divided into following heads: 1. Passenger Earnings 2. Goods Earnings 3. Other Coaching Goods 4. Sundry Earnings Receipts are compiled based on the monthly balance sheets of station Masters and goods supervisors. In the sundry earnings part of the earnings are accounted for and reflected through Monthly Account Current and submitted to traffic accounts branch by Accounting Units. These earnings relate to sale of grass, licence fee, way leave charges etc. 1.2)

BUDGETING EXERCISE

The steps involved in presentation of Railway Budget are as followed: (i)

Preparation of budget

(ii)

Voting of budget

(iii)

Execution of budget.

(iv)

Review of budget as executed.

Voting and review of budget are parliamentary functions whereas preparation and executions are primarily the functions of executives at divisional and higher levels. 1.3)

THE PREPARATION OF BUDGET: The Revised Estimates of the current year and Budget Estimates for the

ensuing year are prepared simultaneously and the preparation takes place at grass root level i.e. at divisional level. The entire responsibility for framing the estimates depends upon the spending/earning units. Though the actual work of compilation _______________________________________________________________________________________ BUDGET Section Chapter 5

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APPROVED By___________


Process Manual

and scrutiny rests with the FA&CAO. After proper scrutiny the budget estimates are submitted to the Railway Board by the Zonal Railways. The estimates so submitted are subject to the critical examination by the Railway Board and after taking all relevant factors into account the Board frames estimates of income and expenditure for the Railways as a whole. The revised estimate for current year is fixed under each demand for each Railway after taking into account the actual of previous year, the expenditure during first seven months of current year and any special feature that may be known. So

far

as

expenditure

on

Capital

Work

is

concerned

the

Railway

Administration compiles a list of works in progress and new works to be taken up in the following year.

The Board discusses proposals for New Works and a list of

approved work is prepared. The proposed expenditure in the following year on such New Works and on Works in Progress forms the work Programme or the budget estimate of the Rly for expenditure to be incurred on new or ongoing works. Separate provisions are made for different types of Capital works, which is in the form of funds like Capital Fund, DRF, DF, OLWR, Capital fund. The level of funds may slightly vary from budget to budget. 1.4)

VOTING OF THE BUDGET: Before presentation of budget in the parliament the recommendation of the

President is obtained under Article 113(3) of the constitution. The budget papers are circulated to the MPs and the budget is debated in the parliament. 1.5)

BUDGET DOCUMENTS PRESENTED TO THE PARLIAMENT 1. Speech of Minister of Railways introducing the budget 1. Key to budget documents 2. Budget for the Railways revenue and expenditure 3. Explanatory memorandum on the Railway Budget. 4. Memorandum explaining proposals for adjustment of fare and freight rates. 5. Demands for grants (Part-I & Part-II) 6. Works machinery and rolling stock Programme (Part-I & Part-II) 7. Indian Railways year book 8. Indian Railways annual reports and accounts. In accordance with the Article 114 of the constitution, after the demands for grants have been voted by the Lok-Sabha, a bill is introduced to provide for the appropriation out of the consolidated fund of India of all money

_______________________________________________________________________________________ BUDGET Section Chapter 5

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required to meet the grants made by the Lok-Sabha as also expenditure if any, charged on the consolidated fund of India. The grant as voted by the Parliament and appropriation for charged expenditure as sanctioned by the President are distributed by the Railway Board among the Zonal Railways and other spending authorities. The order by which allotments are made is called budget orders. The capital budget is presented in the form of Rolling Stock and Final works Programme. 1.6)

1.7)

THE STAGES TO REVIEW OF BUDGET (i)

August review – Mid term review – Sent to Board in August

(ii)

Revised estimates – Sent to Board in December

(iii)

First modification – Sent to Board on 1st of Feb

(iv)

Final modification sent to Board on 1st of March

CONTROL MECHANISM I. Budgetary Reviews: As a means of controlling the expenditure, a monthly review comparing actual expenditure with the proportionate budget allotment is made and an appreciation report bringing out the special features in respect of each month’s account is also submitted to the Railway Board.

This

monthly review is done right up to the Divisional level and it helps in controlling the expenditure effectively.

This also helps in managing the

finances in a better manner by the respective departments by postponement, modifications in the physical activities being contemplated or appropriation of funds. II. EXCHEQUER CONTROL Exchequer control is a mechanism for concurrent regulation of cash outgo vis-à-vis allotments. The books of Railway expenditure falls into 2 categories viz cash and adjustments.

The former covers all transactions

completed through cash payments or issue of Cheque and broadly comprises disbursements to staff and contractors, settlement of bills/claims for supplies and services etc. Adjustments represent inter or intra accounting unit booking transactions, which entail no cash outgo. The object of exchequer control is to establish a system for correct estimation of cash outgo and to monitor way and means allotted.


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APPROXIMATE ACCOUNTS CURRENT: This is an exercise to ascertain the cash out go for the purpose of arranging Ways and Means. At this stage cash outgo as well as adjustments for the coming month are ascertained and submitted to Railway Board through Zonal HQ. It is thus an important tool of budgetary control. In the exercise of exchequer control, the total allotments for the year are divided between cash and adjustments.

Board has laid down broad guidelines for making a

realistic estimate of cash and adjustment portion of expenditure falling within the sanctioned budget. Thereafter, the cash outgo is further distributed amongst the 4 quarters of the year. allotments.

Railway Board issues quarterly cash

The actual cash disbursement during the quarter is reported

while asking for the cash allotment for the next quarter.

The report is

scrutinized in the Board’s office to see the progress of cash expenditure vis-àvis the authorization for the quarter. (A)

Revenue Expenditures: This is expenditure on day-to-day maintenance of the system.

Any expenditure that does not improve or appropriate the value of the assets and the impact of expenditure does not last beyond one-year falls in this category. Budget for Revenue Expenditure is prepared and booked under Demands for Grants, which are further, subdivided into subhead, minor and detailed heads. The classification is based on function of expenditure and objective of expenditure. Demand

Name of Demand

NO

Name

of

abstract

1

Railway Board

2

Miscellaneous Expenditure (General)

3

General Supdt. & Services on Railways

A

4

Repairs & Maintenance of Way & Works

B

5

Repairs & Maintenance of Motive Power

C

6

Repairs & Maintenance of Carriages & Wagons

D

7

Repairs & Maintenance of Plant & Equipment

E

8

Operating Expenses-Rolling Stock & Equipment

F

9

Operating Expenses-Traffic

G


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10

Operating Expenses- Fuel

H

11

Staff Welfare & Amenities.

I

12

Misc. Working Expenses

J

13

PF, Pension & other Retirement Benefits.

K, N

14

Appropriation to Funds

L

15

Dividend to General Revenue repayment of loan taken from M general revenues and amortization of over capitalization.

16

Asset acquisition – construction and replacement

1.12) Primary Units (Objects) of Expenditure 1.

Salaries and Wages

2.

Dearness pay and Dearness Allowances

3.

Productivity Linked Bonus

4.


5.

Compensatory (City) Allowance.

6.

Transport allowance

7.

Air Travel Expense sanctioned in lieu of privilege passes.

8.

Office Expenses.

09.

Wages of Casual labour.

10.

Kilometer allowance.

11.

Overtime allowance.

12.

Night duty allowance

13.

Other allowances.

14.

Fees and honoraria.

15.

Transfer allowance.

16.

Traveling expenses.

17.

Rental for P & T Telephone and call charges including Trunk Calls.

18.

Advertising Expenses.

19.

Utilities-Water, Electricity, etc.

20.

Rental for office equipment (other than Data Processing).

21.

Printing and Stationery including Publications.

22.

Cost of materials from stock.

23.

Cost of materials - Direct purchase.

24.

Fuel for other than traction.


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Sr.DFM’s Office , West Central Railway, Bhopal 25.

Process Manual

Contractual payments - (This primary unit may be used for works and handling contracts and contracts for Engineering supplies of materials etc. while all other direct purchase of other stores will be booked under Primary unit 28).

26.

Transfer of debits/credits from other units- (This primary unit may be used for classifying Transfer debits/credits other than for Stores debits/credits received from Stores Accounts in which case Primary Unit 27 may be used).

27.

Adjustment of 'Wages' on POH and other repairs from WMS Account to Revenue Heads.

28.

Adjustment of 'materials' on POH and other repairs from WMS to Revenue Heads.

29.

Excise duty paid/payable for purchase of materials.

30.

Customs duty paid/payable for purchase of materials.

31.

Sales Tax paid/payable for purchase of materials.

32.

Air Travel (Domestic)

33.

Air Travel (Foreign)

34.

Cost of computer hardware/system, Software/application software including expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of up gradation i.e. one-time expenditure not being of recurring nature.

35.

Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all expenditure of recurring nature.

36.

Other Expenses.

37. 38. 39 40 50.

Customs duty paid/payable for purchase of materials. Sales Tax paid/payable for purchase of materials. Air Travel (Domestic) Air Travel (Foreign) Cost of computer hardware/system, Software/application software including expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of upgradation i.e. one-time expenditure not being of recurring nature. Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all expenditure of recurring nature. Other Expenses.

51

99.


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Process Manual

1.13) CAPITAL EXPENDITURE 1.13. A)

Works Machinery and Rolling Stock Budget – The

revised

and

budget

estimates

for

expenditure

on

construction, acquisition, and replacement of new assets (briefly known as the Works Budget), are prepared in the form of the Works, Machinery and Rolling Stock Programme. Detailed instructions for the preparation and submission of the Rolling Stock Programme and the Machinery and Plant Programme are contained in the Indian Railway Code for the Mechanical Department (Workshops). The Works Programme is required to be prepared in accordance with the instructions embodied in the Indian Railway Code for the Engineering Department. There is one single Demand for Grant for Works Budget viz.

Demand No, 16 for capital budget i.e. Construction and

Replacement. Whether the expenditure is met out of loan obtained from the general exchequer or internal resources of Railways viz., ‘Revenue', the, ‘Depreciation Fund', the 'Development Fund' and 'Accident Compensation, Safety and Passenger Amenities Fund'; Works Demand provides for booking of expenditure by various Plan heads . For the purpose of link with the accounts of Central Government, the Plan heads form a Minor Heads of Railway Works Expenditure, under the Major Heads 546 and 547.

Minor

heads of classification also refer to Plan head code. The list of Plan Heads is as follows:Code number Description of Plan Head 11

New Lines (construction).

12

Purchase of new Lines.

13

Restoration of dismantled lines.

14

Gauge conversion.

15

Doubling.

16

Traffic facilities-Yard remodeling and others

21

Rolling Stock.

29

Road safety (L/Xing)

30

Road safety (ROB/RUB)

31

Track renewals.

32

Bridge work.

33

Signaling and Tele-communication works.

34

Taking over of line wires from P & T Department.


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Process Manual

35

Electrification projects.

36

Other Electrical works.

41

Machinery and Plant.

42

Workshops including production Units.

51

Staff Quarters.

52

Amenities for staff.

53

(i) Passenger amenities. (ii) Other Railway Users amenities.

61

Investment in Government Commercial undertakings-Road services.

62

Investment in Government Commercial undertakings-Public undertakings.

64

Other specified works.

71

Stores suspense.

72

Manufacturing suspense.

73

Miscellaneous Advances.

81

Metropolitan Transport Projects The source of financing is indicated by the following alphabets

while booking of works expenditure under the Revised Classification: P-

Capital

Q- DRF

S-

DF

R-

OLWR

T- ACF Expenditure under (OLWR) is financed from railway revenues, i.e., it is treated as a part of the miscellaneous revenue expenditure of capital nature.

Expenditure budgeted under ''Capital" involves increase in the

Capital-at-charge of the Railways .Since dividend is to be paid to General Exchequer of Govt for the capital portion of the Capital Structure , therefore, dividend is paid for increament in this portion subject to the relief’s/ exemptions granted by the Convention Committee. 'Works Expenditure' of the Railways is thus financed from Revenue, Railway Funds (DRF, DF and ACSPF) a Capital provided by the General Revenues. In the event of the Railway's revenue surplus not being adequate to fully meet the requirements of Development Fund expenditure, the budgetary support from the General Revenues would also include temporary loans to finance expenditure from the Development Fund.


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Primary Units (objects) of expenditure for Works (1) Pay and allowances of Departmental Establishment

01

(2) Payment to Casual labour

02

(3) Payment to Contractors and others for Engineering works or supply and

03

erection contracts etc. (4) Direct supply of material

04

(5) Stores supplied from stock

05

(6) Freight on stores

06

(7) Credits for released material

07

(8) Others

08

(9) Transfer of debits/credits affecting capital works expenditure/suspense

09

accounts (10) Productivity Linked Bonus

10

(11) Excise duty paid/payable for purchase of materials

11

(12) Custom Duty

12

(13) Sales Tax

13

(14) Interim Relief.

14

(15) Travelling Expenses.

15

(16) Air Travel (Domestic).

16

(17) Air travel (Foreign

17

(50) Cost of computer hardware/system, Software/application software 50 including expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of upgradation i.e. one-time expenditure not being of recurring nature. (51) Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all 51 expenditure of recurring nature.


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After receiving allotment from Rly board HQ distribute to unit. The distribution of division-wise, demand-wise, subhead-wise budgetary allotment received from FA& CAO is to be informed to OS Budget. -365 F1 1.15) Proportionate Budget allotment The sanctioned allotment for the year is distributed over twelve months. This is called Proportionate allotment or Budget Proportionate. While framing this, the following factors are taken into consideration. (i)

Throw forward liability from the previous year

(ii)

Expenditure which is not likely to be incurred evenly during the year

(iii)

Expenditure practically fixed and evenly distributed throughout the year.

(iv)

Keeping some reserve for meeting fresh or unanticipated expenditure

(v)

Trend of expenditure booked during previous years. The demand-wise, department-wise, subhead-wise, PU-wise

proportionate budget allotment is fed into the computer for monitoring the expenditure. This MIS to put up to SR DFM and DRM every month . 3.0)

Monthly Financial Review Being a Budget Control Officer Budgetary and expenditure control is exercised by SR DFM by reviewing the financial position every month. Here, department-wise, demand-wise, PU- wise expenditure to end of the previous month is compared with Budget grant and Budget proportion and major variations between BP and expenditure are analyzed and put up to DRM. Budget supervisor is also being intimated so that necessary action can be taken. A comparative statement of controllable heads of account like OT, TA and NDA is prepared by comparing actual of current year, actual of previous year and budget proportion. As regards works expenditure, planhead wise expenditure is compared with budget grant.

4.0)

August Review Estimated (ARE) 4.1)

Review of Expenditure – This is mid-term exercise to review the trend of expenditure as compared to budget grant. Railway Administrations should review their expenditure in August to see whether any modifications are necessary in the allotments placed at their disposal.

The review in respect of each grant is


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Process Manual

submitted, to the Railway Board in form No F-383 so as to reach them not later than 1st September each year.

–383 F1

This is prepared by executives comparing actual expenditure of previous first four months and full year and first three months (April to June) plus approximate of 4th month (July) and anticipated booking in the remaining months with BG. This is submitted to Accounts for vetting. Vetting is done by verifying the correctness of figures and comparing the anticipated expenditure with previous year’s expenditure and trend of expenditure in the current financial year.

If any variations are there, it is seen that justified

reasons are given therein. The following checks are carried out in August Review: (i) The reason for variation in the Primary Units & minor heads is clear & cogent along with details leading to such variations. (ii) ARE for demand no 16 is submitted in the prescribed format. (iii) The forecast of works of expenditure on works should be made with due regards to progress of expenditure & commitments that are likely to materialize. Wherever the provision appear to be excess of the actual requirement, should be surrendered at the ARE stage itself. (iv) ARE for earning will be finalized under liaison with CCM/HQ, he may coordinate in this regard and the estimate of traffic plans for passengers & goods may be generated in CRIS software. The estimate of actual originating & apportioned earnings for the proceeding year vis-à-vis monthly details of current year may be furnished. The reviews of civil grant vis-à-vis the budget allocation need to be carried out & estimated requirements under “F” Loans & Advances’ only may be furnished. (v) The August Review, Revised and Budget Estimates etc. in respect of earnings, the Railway through the windows based program namely ‘Budget Compilation System’ developed by CRIS furnishes Revenue and works expenditure. (vi) The August Review Estimates of Grant No 1 and 2 may be prepared indicating details of approximate expenditure to end the concerned month incurred under each primary unit. (vi)We should make every effort to formulate their estimates for demands in such a manner that various other post-budgetary increases such as _______________________________________________________________________________________ BUDGET Section Chapter 5

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hike in the price of HSD oil and unforeseen expenditure on account of natural calamities etc. are met within the existing allotments. (vii)To keep uniformity among the data of all Indian railways, credits should be booked /projected only under the primary unit “other expenses”. This instruction should be strictly adhered to in all budgetary stages. 4.2)

Target date for submission of August Review:The target date for submission of August Review, is fixed as 1st week of August every year. However it is to be ensured that the August Review should be submitted as per the date fixed by headquarter.

5.0)

Revised Estimate –Budget Estimate (RE-BE) This is 2nd stage of review done after the closure of Sep A/C. In this stage Revised Estimates for coming the year and Budget Estimates for next year are fixed for each demand. The estimates of expenditure in respect of each demand should be prepared in duplicate, the, figures being given in thousands of rupees. In preparing these estimates, it should be ensured that the figures of actual expenditure for the preceding year shown in the estimate agree with those reported to the Railway Board.

The figures of actual

expenditure for the current year should represent the latest data. 5.1)

Explanation of Variations – A brief narrative explanation should be given of the causes (with

amounts involved in each case) of substantial differences between the figures adopted for the revised estimate of the current year and (I) the actual of the previous year, and (ii) budget allotment for the current year.

Similar

explanation should also be given for differences between the figures of the budget estimate of the ensuing year and the revised estimate of the current year. Large variations, which compensate each other, should also be indicated. The revised estimate for the current year and the budgetestimate for the next year should be fixed after taking into account the expenditure of the previous year and comparing the expenditure during the first seven months of the year with the corresponding period of the previous year. A full explanation of special features and any exceptional and abnormal adjustments (with amounts involved) included in each period of the previous and current year as also in the next year, should be given in the explanatory _______________________________________________________________________________________ BUDGET Section Chapter 5

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Sr.DFM’s Office , West Central Railway, Bhopal note accompanying the estimates.

Process Manual The financial effect of variations on

account of specific reasons should be clearly brought out under each Demand. When the expenditure anticipated in the last five months of the year is disproportionate as compared with (I) the first seven months of the year or (ii) the

corresponding

period of the

previous

year, reasons for the

disproportionate expenditure should be given in the revised estimate. Special and

non-recurring

items

of

expenditure

corresponding saving in the following year.

in

a

year

should

show

a

Likewise, when transfers are

made from one demand to another due to changes in classification, the saving shown under one demand should agree with the excess shown under the other demand. The estimates of the cost of establishment should be based on past experience of their actual cost, with due allowance for any changes either in the number or rates of pay of each individual establishment in the year in which, or for which the estimate is being made. In the explanatory note accompanying the estimate, information should be given as to what part of the proposed expenditure represents expenditure on the permanent staff already sanctioned, how much of the proposed increase in the next year is due to ordinary increments, how much is new expenditure and how much for temporary establishment. Reasons should be given for additional staff when provision is made in the estimates for such increase in expenditure. ‘Staff Statements’ under each Demand should accompany the estimates of ordinary working expenses. Explanations for substantial variations in the numbers should be furnished as between current year's budget and, revised estimates and budget estimates for the following year. This is prepared by executives comparing the actual of first six months (April to September) plus approximate of 7th month (October) and anticipated booking in the remaining months with BG and corresponding expenditure of previous year. Special features, if any noticed, should also be considered at this stage. Vetting is done as mentioned above. - 324 to 331 F1 5.2)

SCRUTINY OF REVISED ESTIMATE & BUDGET ESTIMATE At the time of checking of Revised & budget estimate we check the followings(i) A detailed analysis on the current trend of the expenditure and forth coming future expenditure may be carried out before projecting RE so


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as to avoid excess/ saving. Credits & recoveries should be estimated with utmost care. (ii) Detail reasons for variation in respect of each minor head, taking all primary units together and by primary units, for the demand as a whole may be furnished. (iii) It may be ensured that REs are accompanied with required annexure. (iv) Debit/ Credit projections under various suspense heads of Demand no. 12/K may also be furnished with due care. 5.3)

Target date fixed for submission of RE BE:The target date for submission of RE, BE, is fixed as 1st week of November every year. However it is to be ensured that the RE BE should be submitted as per the date fixed by headquarter.

6.0)

Final Modification Final Modification Statement submitted to HQ should be furnished, for each grant separately, and it should reach them not later than 21st February finally to Railway Board, with statements showing additional allotments required (both voted and charged) or surrenders to be made, during the current financial year under each head of appropriation, as prescribed in the budget orders, and requiring the sanction of the President. The variations between the final modified allotments required and the revised estimates as fixed by the Board should in all cases be supported by adequate explanations

of

the

reasons

for

the

demand

or

surrender. -385 F1

This is done after the closure of December accounts when the actual expenditure of 9 months and approximate for 10th month are available. Through this additional funds are asked / surrendered as per the requirement. Vetting is done as mentioned above. 6.1)

Target date fixed for submission of Final Modification:-

The target date for submission of Final Modification is fixed as 1st week of January every year. However it is to be ensured that the August Review should be submitted as per the date fixed by headquarter. 7.0)

Appropriation Accounts Apart from its significance as an instrument of Parliamentary financial control, the Railway Budget is an important management tool.

Broadly the financial

forecast in the Budget is related to the performance targets set for Railway _______________________________________________________________________________________ BUDGET Section Chapter 5

REV:00 page14 of 15 01.01.09



Process Manual

Administrations, and it is the responsibility of the Railway Managements to ensure the achievement of these associated targets. -304 F1 Parliamentary Financial Control is secured not only by the fact that all 'voted' expenditure must receive Parliament's prior approval, but also by the system of reporting back to it, through the Public Accounts Committee, the actual expenditure incurred against the Grants voted by Parliament and Appropriations sanctioned by the President. -401 F1 The statements, which are prepared by Railways and presented to C & AG’s Audit Wing 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 aim is to ensure that the expenditure is done for the purpose it was actually sanctioned by the Parliament. -402 F1 8.0)

The Compilation procedure of Appropriate Accounts: The Appropriation Account for Revenue Demand 3 to 13 is prepared Department wise, Demand wise, Subhead wise, PU wise by Executive department and sent to accounts office. The compilation is done demand wise, subhead wise and suitable explanation

for variations

are

furnished

in

consultation with

Executive

department. The compiled statement is sent to F.A. &. C.A.O’s office. For more detail please see chapter IV of Finance code vol. 1.

*********


REV:00 page15 of 15 01.01.09


SR.DFM's OFFICE , West Central Railway , Bhopal

Process Manual

ACTIVITY/ RESPONSIBILITY MAPPING CHART( BUDGET SECTION) Dept.

Supervisor Code

AA Code

ALL DEPTT.

A1

B1

(i) Budget Proportion

ALL DEPTT.

A1

B1

(ii) Monthly Financial Reviews COMPILIATION AND SUBMISSION OF:-

ALL DEPTT.

A1

B1

(i) Appropriation Accounts

ALL DEPTT.

A1

B1

S. No.

1

SCOPE OF WORK

VETTING OF: (i)_August Review,R.E.B.E.,Final Modification (of Revenue Demands) PREPARATION OF:

2

3

BUDGET Section Chapter 06

Page 1 of 1

Rev 00

01.01.09

Approved by: ________________


Process Manual

BUDGET SECTION CODE ALLOCATION STAFF SHEET S.No.

Name

1

D.N.BAHETI

2

C.L.KURIL

Designation

Alloted Code

S.S.O

A1

A.A.

B1

BUDGET SECTION Chapter 07 REV:00 PAGE 1 OF 1 01.01.09

Approved by________________


BUDGET SECTION Chapter 07 REV:00 PAGE 2 OF 1 01.01.09

Process Manual

Approved by________________


Process Manual

BUDGET SECTOIN ORGANIZATIONAL CHART

SR.DFM

SSO (Budget) (A1)

AA (B1)

BUDGET SECTION CHAPTER 08 REV:00 01.01.09 PAGE 1 OF 1



Process Manual

CALENDAR OF RETURNS SR NO.

Name of Returns

Period

Due date of

To be submitted

submission 1

Monthly position of Post

Monthly

Created & Surrendered &

Last Date Of

FA&CAO

Every Month

Vacancy Bank 2

Aug Review

Yearly

* 2nd Week of

FA&CAO

August every year 3

REBE

Yearly

* 2nd Week of

FA&CAO

November every year 4

F.M.

Yearly

* 2nd Week of

FA&CAO

January every year 5

Monthly Review

Monthly

15th of Every

FA&CAO

Month 6

Appropriation Account

Yearly

In the month of FA&CAO June as per schedule given by HQ every year.

* These dates are tentative, However the final date is fixed by HQ every as per

directives

of Railway Board.

_______________________________________________________________________________________ BUDGET Section Chapter 9 page 1 of 1 Rev 00

01.01.09

Approved by_______________

SR,DFM'S OFFICE WEST CENTRAL RAILWAY BHOPAL

PROCESS MANUAL

STATEMENT OF AUGUST REVIEW FOR THE YEAR FIG IN 000'S OF RS.

Demand NO. Primary Unit

Summary 1

2

3

4

5

6

7

8 10

11

12 13

14

15 16/17

18/24

27

28 31

32

33

34

35

36

37

39

50

51

99

Total

Actual Expenditure Budget Grant Exp. upto June Exp. Upto july Appx. Exp. Of previous 8 months

August Review Difference (A.R.-ACT. EXP.) Difference (A.R.-Bud.Estimate.)

BUDGET SECTION CHAPTER 14 PAGE 1 OF 3

01.01.09


SR.DFM'S OFFICE WEST CENTRAL RAILWAY BHOPAL

Process Manual

WEST CENTRAL RAILWAY

BHOPAL DIVISION

MONTHLY FINNANCAL REVIEW FOR THE MONTH OF DEPTT. CIVIL ENGG MH 1 3A MH-500 BG EXP. REMARK

2

3

4


5

7 9 10 11

12

13 14

15 16/17 18/24

01.01.09

27

28

31

32

33

34

35

36

37

FIG IN THOUSANDS 39 50 51 99 Total

APPROVED BY________

PROCESS MANUAL

SR.DFM'S OFFICE,WEST CENTRAL RAILWAY BHOPAL

STATEMENT OF REVISED ESTIMATE AND BUDGET ESTIMATE FOR THE YEAR FIG IN 000'S OF RS.

Demand NO.

Summary

Primary Unit

1

2

3

4

5

6

7

8 10

11

12 13

14

15 16/17

18/24

27

28 31

32

33

34

35

36

37

39

50

51

99

Total

Actual Expenditure(last year) Budget Grant Exp. upto SEP. Last 6 month exp. Revised Estimate

Budget Estimate Variation( R.E.-ACT.EXP.) Variation ( RE-BG)

VARIATION (BG-RE)


01.01.09

APPROVED BY________

Document No: INSP January 01, 2009

INSPECTION SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: Railway Phone E-mail Compiled By (P.N.KATARE) SSO/INSP


CO-ordinated by (RAJIV SHRIVASTVA)

ADFM

: 0755-2457138 : 5052 : [email protected] Reviewed by ( AJAY SHARMA) ADFM


CONTENTS Title

Chapters

Page No Date

1

2

ABBREVIATION

01.01.09

STANDARDS OF FINANCIAL

01.01.09

REV

No. of Pages 01

01

PROPRIETY 01.01.09

3

INTRODUCTION

4

SOURCES AND REFERENCES

5

SCOPE OF WORK

6

SECTIONAL PROCEDURE

7

ACTIVITY CHART

8

MEASURABLE PARAMETER

9

CALANDAR OF RETURNS

01 01.01.09

01 01.01.09

01 01.01.09

43 01.01.09

01 01.01.09

10

MONTHLY REPORT

11

CODE ALLOCATION SHEET

12

LIST OF RECORDS

13


14

PROCESS FLOW CHART

15

CHANGES TO PROCESS MANUAL

16

ANNEXURE – “A”

01 01.01.09

01 01.01.09

01 01.01.09

01 01.01.09

01 01.01.09

01 01.01.09

01 01.01.09

01 01.01.09

01 01.01.09

17

ANNEXURE – “B”

03


Process Manual

MEASURABLE PARAMETER: Period for Disposal

Activity

To complete the inspection of all units as per the approved programme in the same financial year and issue inspection reports. 1

Annual Inspection Programme

Annual Inspection programme should be got approved before 31st march every year. Associate Accounts vetting and scrutinize the remarks of

2

Disposal of Draft Para

Executive = 1 week. And over all period disposal of Draft para is 8 weeks from the date of receipt from Audit. Concerned executives should submit reply as early as possible.

3

Disposal of part I Audit notes and Inspection reports and special letters

Sr.DFM office to verify the same and forward to Audit quickly. If required Bipartite / Tripartite meetings may be done regularly to close the report. To be replied by Concerned Branch Officer as early as possible.

Disposal of Part II Audit notes, RAN, Inspection reports

Sr.DFM office to verify the same and forward to Audit quickly

5

Accounts Inspection reports

To be reviewed at the time of next inspection of same unit, verify the action taken and close the same. The Inspection report is issued within 20 working days time from the date of inspection.

6

All periodical returns

7

Issue of Accounts Inspection Report

4

To be submitted in the first week of every month or the date fixed by Head quarter. Within 20 working days time from the date of inspection of unit.


INSP SECTION CHAPTER 08 PAGE 1 OF 1 01.01.09

REV 00

APPROVED BY______


Process Manual

CALENDAR OF RETURNS SR

Name of Returns

Period

NO.

Due date of

To be

submission

submitted to

A

Monthly Returns

2

Monthly Progress Report of

Monthly

o/s Pt.1 Audit References B

QUARTERLY RETURNS

1

Quarterly Progress Report of

Quarterly

o/s Pt.1 Audit References

By 8th of

FA&CAO

following month

(I-AUDIT)

By 8th of

FA&CAO

following month

(I-AUDIT)

of Qtr.

2

Quarterly Progress Report of

Quarterly

o/s Railway Board’s Inspection

Half Yearly Returns

1

Half-yearly arrears reports of o/s Audit References, Rly Bd’s

Half Yearly

Recoveries at the instance of Audit

following month

(I-AUDIT)

For HYE Dec. by 8

th

JAN for HYE.

JUN by 8

Inspection Reports etc. 2

FA&CAO

of Qtr

Reports C

By 8th of

Half Yearly

th

15

(I-AUDIT)

of July

For HYE Sept. by th

FA&CAO

OCT for HYE.

FA&CAO (I-AUDIT)

MAR by 15th of APRIL

D

Annual Returns

1

Recoveries at the instance of

Annual

Audit

By 10th July of

FA&CAO

next following

(I-AUDIT)

year

Ref: F.A. & C.A.O./W.C.R./JBP’S Letter No. HQ/ACS/GA/I.AUDIT/REPORTS/2004 Dt 20.9.2009. __________________________________________________________________________________________ INSP SECTION CHAPTER 09 PAGE 1 OF 1 01.01.09 REV 00

APPROVED BY______


Process Maunual

ABBREVIATIONS Sr.

No.

Term

Expansion

1.

AA

Account Assistant

2.

ADFM


3.

AN

Audit Note

4.

CWS

Carriage and Wagon Supervisor

5.

DFM


6.

DP

Draft Para

7.

Engg.

Engineering

8.

FA&CAO

Financial Advisor and Chief Accounts Officer

9.

GM

General Manager

10.

H.S.D. Oil

High Speed Diesel Oil

11.

HQ

Head Quarter

12.

L.F.

Loco Forman

13.

P&T

Post and Telegraph

14.

P.T.O.

Privilege Ticket Order

15.

R.M.C. Note

Railway Material Consignment Note

16.

R.R.

Railway Receipt.

17.

RAN

Rough Audit Note

18.

RPF

Railway Protection Force

19.

SR.DFM


20. SSO


____________________________________________________________________________________ INSP Section CHPATER 1

Page 1 of 1

Rev:00

01.01.09

Approved by _______________

SR.DFM'S Office, West Central Railway, Bhopal

FORM


Activity


1

Process of Part I Audit references / Special Letters

Within 7 days after receipt from Audit

2

Issue of Accounts Inspection Reports (Part I and Part II)

Within 15 days after inspectin of unit

3

ISSUE OFAUDIT INSPECTION REPORTS (PT. I & PT. II)

Within 7 days after receipt from Audit

SSO - INSP (Name & Seal)

INSP SEC Chapter :10 REV:00 1 of 1 01.01.09

Total Recd

Processe d In Time


Remarks, if any

ADFM (Name & Seal)

Page No.____


INSP SEC Chapter :10 REV:00 2 of 1 01.01.09

FORM

Page No.____

Process Manual

Sr.DFM'S Office , West Central Railway, Bhopal

INSPECTION SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

S.S.O

A1

1

P.N.KATARE

2

MAYAPATI MISHRA

A.A.

B1

3

HEMANT

A.A.

B2

4

SHIV RAM MEENA

A.A.

B3


INSP SEC: Chapter 11 REV:00 PAGE 1 OF 1

01.01.09


Sr.DFM'S Office , West Central Railway, Bhopal

INSP SEC: Chapter 11 REV:00 PAGE 2 OF 1

01.01.09

Process Manual


Sr.DFM'S OFFICE, West Central Railway, Bhopal

Process Manual

LIST OF RECORDS INSPECTION Section: ____________________

S. No.

Record Name

Format No., if any

Records Custodian

SO (INSP)

Retention Period

1

Monthly progress report

2

Bi-monthly progress report

SO (INSP)

10 Years

3

Quarterly progress report

SO (INSP)

10 Years

4

Half-yearly arrears report

SO (INSP)

10 Years

5

SO (INSP)

10 Years

6

Regsister of recoveries at the instance of Audit GM/FA & CAO’s letters

SO (INSP)

10 Years

7

Audit inspection programme

SO (INSP)

10 Years

8

Notes on part I audit cases

SO (INSP)

10 Years

9

Accounts inspection programme

SO (INSP)

10 Years

10

Rough Audit notes

SO (INSP)

10 Years

11

Audit inspection reports Part I-

SO (INSP)

Till finalisation

12

Audit inspection reports Part II

SO (INSP)

Till finalisation

13

Audit notes Part I

SO (INSP)

14

Draft paras

SO (INSP)

Till finalisation

15

Line notes of HQrs officers

SO (INSP)

Till finalisation

16

Special Letters

SO (INSP)

Till finalisation

17

Policy file

SO (INSP)

Till finalisation

A-125

10 Years


INSP SECTION CHAPTER 12 REV 00 Page 1 Of 1 01.01.09

Approved By______

Process Manual


LIST OF RECORDS S. No.

Record Name

Record NO.

Format No., Records Custodian if any

Retention Period

1

Progress Report File

AC/BPL/INSP/PRGS/1

SSO (INSP)

10 Years

2

RLY BD/HQ Corrs. File

AC/BPL/INSP/HQ/2

SSO (INSP)

10 Years

3

A/CS Insp. Programme File

AC/BPL/INSP/PRO/3

SSO (INSP)

10 Years

4

Audit Returned File

AC/BPL/INSP/AR/4

SSO (INSP)

10 Years

5 6

Audit Corrs. File

AC/BPL/INSP/Audit/Corr/5

Gen Corrs.File

AC/BPL/INSP.Corrs./6

SSO (INSP) SSO (INSP)

10 Years 10 Years

7

Policy File

AC/BPL/INSP/POL/7

SSO (INSP)

10 Years

8

Line Notes/IR of HQ Office

AC/BPL/INSP/HQINSP/8

SSO (INSP)

10 Years

9

Insp.Programe Register

AC/BPL/INSP PR/9

SSO (INSP)

10 Years

10

A/C Insp. Issue Register

AC/BPL/INSP/ISSUE/10

SSO (INSP)

10 Years


INSP SECTION CHAPTER 12 Page 1 Of 1 11-11-09 Rev: 01

Approved By______


PROCESS MANUAL


ADFM

SSO (INSP.)

AA (A1)

AA (A2)

INSP SECTION CHAPTER 13 REV 00 1 of 1 01.01.09

AA (A3)

Approved By______


Process Manual

INSPECTION SECTION PROCESS FLOW CHART

Draft Inspection Programme

F.A. &. C.A.O’s Approval

Issue of Audit Report to Branch Officer/ Executive

Verification of remarks received from Executive

Forward Remarks to Audit Inspection of Units

Issue of Reports

Closure of Report or back reference by Audit.

Verification of Remarks

Reply from Executive

Closure of Report

Verification in Accounts & forward to Audit

Closure Advice to unit concerned

Closure of Report by Audit.

INSP SECTION CHAPTER 14 REV 00 PAGE 1 OF 1 01.01.09


SR.DFM’S OFFICE WEST CENTRAL RLY BHOPAL

Process Manual

RESPONSIBILITY AND AUTHORITY OF INSPECTION SECTION SUPERVISOR Staff Code & SR NO. ACTIVITY AUTHORITY CODE Name Inspection of various offices in BHOPAL Chapter XVII of Accounts Code Division, Issue of reports, review of Volume I & Inspection 1 A1 B1,B2,B3 reply & closure of reports. programme approved by FA & CAO To deal with all audit reports Pt I, II, Finance Code Volume I, chapter RAN and Draft Paras ,Special Letters, IX 2 A1 B2,B3 issued by Divisional Audit Officer

3

To submit monthly, Qtrly, Half yearly and Annual returns to HQrs, Effy section in the first week of every month.

As per the instructions issued by FA & CAO (I/Au), Effy

4

To Verify all settlement cases & record recoveries outstanding if any brought out in Insp. Reports

Audit and Accounts Insp. Reports

A1

B3

A1

B3

5

To submit position of outstanding audit As per the instructions of Sr reports, accounts inspection reports to DFM Sr. DFM as & when called

A1

6

To attend tender opening in various offices

A1

INSP Section CHPATER 15

Page 1 of 1

Rev:00

As per the instructions of Administration.

01.01.09

Approved By______


Process Manual

CHANGES TO PROCESS MANUAL Amendment No. 01

Date 11-11-09

Section 12


List of Records

INSP SECTION CHAPTER 16 REV 01 PAGE 1 OF 1 01.01.09

New Rev No. 01

Approved By_______


Process Manual

Standards of financial propriety

These rules also known as Canon Of Financial Propriety are the guiding principals to be followed while incurring any expenditure from the Public Fund , therefore due regard must be paid to these golden principals as given below (1)


(2)

No authority should exercise its powers of sanctioning expenditure to pass an order, which will be directly, or indirectly to its own advantage.

(3)

Public money should not be utilized for the benefit of a particular person or section of the community unless— (I) The amount of expenditure involved is insignificant; or (II) A claim for the amount could be enforced in a court of law; or (III) The expenditure is in pursuance of a recognized policy or custom.

(4)

The amount of allowances, such as traveling allowances, granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipients - (116 FI)

_______________________________________________________________________________________ INSP Section: Chapter 2 Rev 00 Page 1 of 1 01.01.09



Process Manual

INTRODUCTION: Local inspection of executive offices by Accounts Inspection team at periodical intervals, is primarily aimed at ensuring that the record and accountal of work is maintained in the prescribed pattern similarly returns, vouchers etc. submitted by these offices to the Accounts Office have been correctly prepared, and that all initial records which do not come to accounts office but that they can be produced on which such returns, vouchers, etc., are based, have been maintained efficiently in such a manner to produce as a reliable evidence in the Court of Law, shall an occasion arise. It is, therefore, essential that these initial records, which form the basis for the claims, etc., submitted to the Accounts office, shall be subjected to a thorough and critical examination during local inspections and linked with the vouchers/returns etc. to prove the authenticity and correctness of the latter.

Any detailed check during these inspections of

the documents and vouchers, which come under the normal routine check of the Accounts Office, shall, be avoided, as it will mean only an unnecessary duplication of work. It is necessary that the examination of the books, records, etc. shall be conducted thoroughly and very critically, so that any defects in the procedure followed in the maintenance of the initial records either due to ignorance or owing to wrong application of the extant orders, or deliberately are brought to light and rectified. These inspections are also intended to afford an opportunity to the Executive to get their points of doubt in accounts matter and the doubts are cleared on the spot. With this end in view, the inspecting staff shall play the role of friendly critics and shall consequently avoid unnecessary and frivolous objections, concentrating only on major issues and lapses.

_______________________________________________________________________________________ INSP SECTION CHAPTER 3 REV 00 PAGE 1OF 1 01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction, therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone.

The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what not to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on inspection Section, efforts have been made to incorporate vital aspects of Codes and at the same time standards and targets have also been incorporated. The working of Inspection section is guided by the following documents: •


•

Indian Railway Engineering Code,

•

Indian Railway Stores Code, Part I and Part II

•

Indian Railway Establishment Code

•

Engineering Code

•


•

Mechanical Code

•

Instruction/guide lines issued from time to time by Railway Board.

•


•

Inspection manuals issued by other Railways In this document instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form. For example 1335 A1 means paragraph 35 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume-I.

INSP SECTION CHAPTER 4 PAGE 1 OF 1 REV 00 01.01.09



Process Manual

SCOPE OF WORK : The role of Inspection section / Bhopal is to carry out: •

Inspection of various offices of BHOPAL Division as approved by FA&CAO and subsequently Issue of inspection reports, review of replies & closure of reports.

•

To deal with all reports issued by; Divisional Audit Officer: (A)

Part II Audit Inspection Report

(B)

Part II Audit Note

(C)

Special Letters, Draft Para, Part I Audit Inspection Report, Rough Audit Note (RAN) & Part I Audit Note

•

To submit monthly, Qtrly, Half yearly and Annual returns to HQrs, in the first week of every month.

•

To verify all settlement cases and record outstanding recoveries, if any

•

Monthly submission of the outstanding audit reports, accounts inspection reports to Sr. DFM

•

To forward Inspection notes, Line notes of HQrs Officers and Railway Board Inspection Reports to concerned divisional officers, and obtains remarks, verify these and close the same if remarks are in order.

•

Correspondence related with RTI, HQ, and DRM etc.

•

Organize tri-partite meetings on Inspection references.

_______________________________________________________________________________________ INSP SECTION CHAPTER 5 REV 00 PAGE 1OF 1 01.01.09



Process Manual

SECTIONAL PROCEDURE

1.0) i)

ii).

iii).

iv).

2.0) i) ii) iii) iv) v)

NECESSITY FOR INSPECTIONS: Though in certain cases original records are submitted, a large number of accounts and supporting documents submitted for internal check are not original records, as such the internal check conducted in the Accounts Office is largely dependent for its efficiency on the degree of care exercised by departmental authorities over the accuracy of the original records. It is, therefore, necessary to review the original records as submitted to Accounts and also to test the degree of care exercised by the executive officers over the accuracy of such records and to see that they are maintained properly in the prescribed forms. Opportunity is also taken at this time to test check such Accounts, Vouchers, etc. which are not coming under the purview of internal check or cannot be checked adequately except at a local inspection. Inspection of executive offices at Head Quarters and Divisions shall ensure the accuracy and authenticity of the transactions rendered by the executives. RESPONSIBILITIES OF ACCOUNT’S OFFICERS: The Divisional Accounts Offices are responsible for:Inspection of all offices under their Accounts control. Inspection of Railway Schools within their jurisdiction. Inspection of all catering units falling within their jurisdiction. Check of Book Stall, Platform Stalls at stations. Check of OT/NDA claims at Stations and other offices. Accounts team is mandated to ask for any record from any office under their accounting control. They have also the mandate to seize the record with prescribed procedure it embezzlement or a serious lapse is suspected in the accounts.

3.0) i)

PERIODICITY OF INSPECTION Schedule of Inspection: It is prepared on the basis of sensitivity analysis. The sensitive areas are more frequently inspected as compared to the less sensitive ones. Sensitivity of an office is decided based on the level of financial transactions taken up. The money value item dealt with the possibility of pilferage and leakages and so on also decide the frequency of inspection. Special emphasis should be given to post check items like Imprest. Divisional offices are inspected once in every two years, but the initial accounts of Engineering expenditure, Open line shall be inspected once a year. The first inspection of a construction division shall as far as possible be made within three months of its formation. The Headquarters Administrative Offices will be inspected once in two years. - [ 1706 A1]

ii)

While inspecting Divisional office, one sub-office in the case of engineering expenditure and at least two subordinate offices not in charge of a Gazetted officer shall also be inspected simultaneously. As far as possible all the sub-divisional offices in a division shall be inspected within the course of two years. The offices, where there are not many transactions by way of miscellaneous cash, issue of passes, PTOs etc. may be inspected once in 3 years to have. a) A general review of the procedure relating to initial accounts of receipts and expenditure of cash and stores with a view to making helpful suggestions towards elimination of useless returns, redundancy of any

iii) iv)

__________________________________________________________________________________________ INSP Section Chapter 6 Rev 00 Page 1 of 43

01.01.09

Approved by______________


Process Manual

kind and wasteful methods. To assist the departmental officers in the matters affecting accounts, budget or the financial regularity of transactions. The inspecting staff shall initial with date on all registers, documents etc. (Except service cards) examined by them as a token of their check. b)

4.0)

1. 2. 3. 4. 5. 6.

7.

8.

DRAWING UP OF ANNUAL INSPECTION PROGRAMME FOR ENSURING YEAR: The Annual Inspection Programme has to be drawn up in terms of Para 1712 A1 for obtaining FA&CAO’s approval before the starting of the financial year. This Annual Inspection Programme has to be drawn up in consultation with associated Audit office with regard to provisions of Para 1706 and 1709 A1. The following details should be mentioned on the programme. Name of Executive offices/Sub-Ordinate offices. Periodicity of Inspection. Date when the unit was last inspected by Audit/Accounts office, When inspections is proposed to be done during the financial year. No. of Days and man days programmed for each inspection with the total No. of days and man days required during the entire year for inspection purpose. All units due for inspections may be segregated between the categories as “ Major unit/Minor unit.” And a separate inspection scheduled for each category may be submitted. Detailed analysis may be done to furnish the following information:(i) Joining time required for the inspection during the financial year. (ii) The remaining No. of days available for inspection. (iii) No. of holidays/Sundays and CL/RH etc. The copy of holiday’s list for the year of Bhopal division is also to be furnished with the programme. Current position of compliance of approved annual inspection programme for the current year is also to be furnished in terms of nos. of inspection due/ carried out and inspection reports (Part I & II) issued. In case of arrears in this connection, reasons for the same and steps taken to clear the arrears is also to be furnished.

A certificate starting that all the units, the inspection of which is due during the ensuring year are included in the programme without any omissions is also to be furnished. Ref:- FA&CAO/I.Au/JBP letter no. HQ/ACS/GA/INSP/001/2009-10 Dated 04-032009 NOTE:-

The complete list of various offices on Bhopal division is annexed as Annexure ‘A’. Based on above guidelines and keeping in view the inspection Schedule of Audit department inspection programme of Accounts office has been finalized and shown as Annexure –‘B’.

FURTHER DISPOSAL OF INSPECTION REPORTS. Based on the findings observed during inspections, Reports are prepared and submitted to ADFM for approval. After getting the approval of ADFM, the inspection reports are issued to the officer unit in-charge of unit inspected. On receipt, of the replies the remarks are verified for their genuineness and appropriateness and the matter is closed if found acceptable. However, in case the remarks are found inappropriate and unsatisfactory, the concerned unit incharge is written back for corrective actions. On receipt of further reply, the __________________________________________________________________________________________ INSP Section Chapter 6 Rev 00 Page 2 of 43

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Process Manual

report is closed with the approval of Accounts Officer. The Inspection report is issued within 20 working days time from the date of inspection. During the course of inspection, efforts are made to review old outstanding Inspection reports of Accounts or Audit department, if any, and the concerned Executive is impressed upon for submission of remarks /corrective action at the earliest. On receipt, the remarks are verified & forwarded to Audit if found suitable, otherwise written back to the concerned branch officer for submission of details of corrective actions and subsequent appropriate remarks. In addition, reminders at regular intervals are issued to concerned branch officers for submission of remarks in the matter of outstanding current and old audit references. Tripartite meetings are arranged to finalize Audit reports/Special letters. At the same time, various periodical returns are submitted to the HQ with the vetting being done by Audit department, if necessary. To verify all settlement cases to record recoveries outstanding and detected during Inspection. 5.0)

Check Lists for Inspection: Inspection of various Executive officers is an important aspect of work for Accounts Department; Emphasis is laid to make it purposeful and effective to assist various Executive authorities by pointing out important areas of deficiencies, where improvement can be achieved. Keeping these objectives in mind, a Checklist to carry out the inspection in a way prescribed in the Railway manuals is prepared. The checklist should cover all the important areas where the probabilities of omission and commission are higher. This normally covers the aspects, given below. However, the list given is not exhaustive, and an item can be included based on its importance in the relative context.

• The Receipt and issue are matching and confirms to the real state of affairs. • The liabilities and Assets are matching. • The Book Balance and Journal Balance correspond to each other. • The allowance claims and privileges are entertained within the prescribed limit. • The work is executed as per authorization. These checks are given below illustrative and not exhaustive. LIST OF ITEMS COMMON TO ALL OFFICES NON-PERSONNEL. 1.) 2.) 3.) 4.) 5.) 6.) 7.) 8.) 9.) 10.) 11.) 12.) 13.) 14.)

Imprest cash including Spl. Imprest Account. Postal stamps account. Franking Machine Account. Misc. cash receipts and remittances. Pay orders. Money value books and machine numbered books. Register of Agreements, and review of Tenders and contracts. Review of Agreements. Stationery books and forms. Consumable Stores Account. Clothing Account. Dead Stock and Tools and Plants. R.M.C/Credit Notes issued for carriage of Rly. Materials. History Book of vehicles, typewriters etc.


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Process Manual

Review of Inspection Notes of PHODs/ HODs. Review of Outstanding Audit and Accounts Inspection Reports. Review of Bills Register. Review of Telephone bills. Review of Log Book. Review of Monthly Progress report/PCDO to Rly. Bd. etc. Review of Stores ledger. Review of Progress of expenditure. Write-off and sanctions. Register of Library Books, Receipts, Accountal and issues. Review of Implementation of Rly. Bd's orders. POINTS REQUIRED TO BE SEEN ON EACH OF THE ABOVE QUOTED ITEMS ARE GIVEN BELOW: IMPREST CASH: i). The cash balance on hand to be verified by actual count and tallied with the book balance, Certificate to this effect should be recorded in the Imprest register under the initial of the inspecting official. ii). Proper arrangements exist for the safe custody of the cash. iii). Prescribed Imprest register is maintained in the prescribed form, and the amounts spent are recorded correctly. (G.SIF/E.1411) iv). Recoupment is made periodically. v). The Imprest Account is balanced and closed daily. vi). Amount spent from Imprest are correctly payable and authorised by the Gazetted Officer. vii). The sanctioned amount is not in excess of requirement, and a justification exists. In case Recoupment is made occasionally, reduction of Imprest is to be suggested. viii). Special Imprest sanctioned for a specific purposes are closed immediately duly surrendering the balance amount after the special event is over. ix). Amount spent from special Imprest are spent only for the specific purpose for which it was sanctioned. x). Separate Imprest Account is maintained and not mixed with general Imprest, if the Imprest is sanctioned for special purpose. 15.) 16.) 17.) 18.) 19.) 20.) 21.) 22.) 23.) 24.) 25.)

1).

2). i). ii). iii). iv). v). vi).

vii).

3). i).

POSTAL STAMPS ACCOUNT: Service stamps on hand to be verified by actual count and tally the same with the balance as per Register of Stamp Account. It should be seen that ordinary postal stamps are not used and only service stamps are used. Recoupments of service stamps are properly accounted in the postal stamps account. Full particulars are given in the postal account register for the usage of service stamps. The postal stamp account is balanced daily/periodically, and initial of the in charge/supervisor is obtained in the Resister of Stamps Account. If the postal stamps are used for Registered articles etc., necessary acknowledgements obtained from the postal authorities are pasted in the Postal Stamps Register. Test check of the entries in the register is made to ensure that the stamps have been used for office use only. FRANKING MACHINE ACCOUNT: Proper sealing of Franking Machine is to be checked.


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SR.DFM’s Office, West Central Railway, Bhopal ii). iii). iv). v).

4). i). ii). iii). iv). v). vi). vii). 5). i). ii). iii). iv). v). vi). vii).

6). i). ii). iii). iv). v). vi).

6) i). ii). iii).

Process Manual

Opening and closing Nos. are entered in the stamps register. Proper account for usage of stamps from the Franking Machine is recorded in the stamps register. When stamps are recouped from Postal Department, necessary entries are made in the register (opening and closing numbers) Rebate @ 3% for the usage of Franking Machine is claimed from the Postal Department periodically, and the amount realised is accounted for in the Railway's account. MISCELLANEOUS CASH RECEIPT AND REMITTANCES: The office is authorised to receive the cash, and proper receipt is issued for all receipts of cash. The receipt books have been kept under lock and key in the personnel custody of the official responsible. The amount received is remitted to the cash office or to the nearest station without any avoidable delay and the amount is remitted correctly. Proper Acknowledgment is obtained and pasted to the counter foil. Proper account is maintained for the receipt and deposit of cash. Necessary returns are submitted to the Accounts Office monthly. Correct allocation is furnished on all the vouchers. PAY ORDERS: The Pay Orders issued by the office are checked to see that the drawl of amount is justified and sanction of the competent authority is obtained. Pay order book is properly maintained and necessary certificate is recorded to the effect that all the folios are checked and found correct. All the pay orders are stamped with seal of the office. Pay order books are kept under lock and key. Separate register is maintained for issue of pay orders. After the amount is drawn, necessary vouchers are sent to the Accounts Office in time. Amount drawn through pay order is spent immediately and only for the purpose for which it is drawn. MONEY VALUE BOOKS AND MACHINE NUMBERED BOOKS: Proper Accountal and receipt of the books is to be checked with the memos issued by the Press/Forms Depot. Proper arrangements exist for safe custody of the books. The numbers of unused books agree with the entries in the stock register. All issues are properly acknowledged. Obsolete or excess to requirements are not stocked. Prompt action is taken in the event of loss/theft of money value books/or folios, viz. Gazetted notification, report to the Police, etc. to avoid fraudulent usage of the Money Value Books. REGISTER OF AGREEMENTS: A Register is maintained in the prescribed form. All agreements entered into with the contractors are entered in the register. Complete details viz. name of the work, Agt. No., and date, letter of acceptance of the agreement, total value of the Agt./contract, Date of commencement, due dt. for completion, particulars of EMD/SD, extension granted if any, special remarks if any etc., are furnished.


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SR.DFM’s Office, West Central Railway, Bhopal iv). 7)

Process Manual

The register is periodically reviewed and initialed in the inspection sheet.

TENDERS AND CONTRACT: i). Tenders have been called for with the sanction of the competent authority. ii). Accounts concurrence is obtained before calling for Tenders (in the case of Single, Limited and Special. Limited Tenders and all other cases where necessary). iii). Tenders have been called for, only after preparation of Estimate, sanction of Indents (For supply), drawings and plans etc., iv). A register is maintained showing all particulars of tenders received. v). In case of sale of Tender Forms, proper account is maintained for receipt, accountal and remittance of cash. vi). Tenders have been called for well in advance of the date of commencement of work. vii). All relevant rules and procedures have been followed for calling, opening, and finalisation of tenders. viii). Terms and conditions stipulated in the Agreement/Contract are as per extant orders. ix). TCP has been formed as per the provisions of S.O.P. / Rly. Bd. Instructions. x). There is no deviation from the standard conditions, special conditions, if any, and have the prior approval of the competent authority. xi). The lowest tenders only have been accepted. xii). Negotiations if conducted are as per latest instructions on this subject i.e. only with the lowest Tenderer etc.,

9) i). ii).

10) i). ii). iii). iv).

REVIEW OF AGREEMENTS: Agreements Register should be checked to ensure that all details are furnished, Some of the agreements should be checked with reference to a). Progress of the work, b). Supply of Steel, Cement is as per the Agmt. /Schedules. c). Test check the measurements recorded and bills claimed. d). There is no delay in progress of the work/supply. e). Proper action has been taken against the Agency in case of delay. f). Final Bills are prepared without delay on completion of the work and final Measurements are taken. If there is undue delay in preferring final bills, the reasons for the delay should be analysed. g). All records connected with execution of the work are maintained correctly. h). The claims preferred are only to the extent the works are executed/supplies made. i). Variations to the execution of work or supply of items are regularised with the sanctions of the competent authority as per rules. j). CR is drawn at the earliest, booking the necessary expenditure towards material & establishment. STATIONERY BOOKS AND FORMS: Necessary Registers are maintained properly for receipts and issues. There are no abnormal issues. Issue of "Xerox" paper etc. proper account is maintained separately. Stationery purchased locally in case of urgent need is done after obtaining


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v).

11) i). ii). iii). iv). 12) i). ii). iii). iv).

13)

Process Manual

proper sanction and as per provisions of SOP. Computer Stationery is purchased only after necessary sanction is obtained from the competent authority, and the purchase is made as per the provisions of SOP (Part 'C’) and extant rules on this subject. CONSUMABLE STORES ACCOUNT: Register is maintained to record the receipt of consumable stores. ‘Empties’ are checked with Issue Notes. Issues are as per the prescribed scales. A responsible official has attested balances periodically. CLOTHING ACCOUNT: Requisitions are prepared in accordance with dress regulations. Proper records are maintained for all receipts and issues and issues are made with clear signature/acknowledgment. The receipts are checked with Issue Notes. Winter uniforms are issued as per the eligibility criteria, and as per periodicity.

DEAD STOCK - TOOLS AND PLANT: The Dead Stock Register is maintained in prescribed form showing the purchase reference, P.O. No. etc., ii). The receipts, Issues and balances are correctly posted. iii). Receipts should be checked with the firms Invoice, Issue Notes etc. iv). The Day Book of Receipts should be checked to see that all Tools and Plants received have been accounted for in the Tools and Plant Register. v). Proper arrangements exist for accountal and safe custody of the Dead Stock items kept in stock. vi). All items available/received are properly and correctly taken in the Dead Stock Account. vii). Proper nomenclature, price list No, measurements etc. are indicated against each item. viii). Separate Folios are kept distinctly for items like, PCs, VCR, TVs, Cameras, and Audio Visual equipments, Fridge etc. ix). Departmental Stock verification has been done periodically and certificate recorded against each item. x). Un-serviceable Tools and Plant are condemned under proper authority and sent to stores Depot. Expeditiously. xi). Suitable reference furnished in the Dead Stock Register for the Articles sent to scrap Depot, Transfer to other units etc. i).

14) i). ii). iii).

iv).

RAILWAY MATERIAL CONSIGNMENT NOTE (RMC NOTES) AND CREDIT NOTES: RMC Notes are issued only for the transport of Railway Materials and the materials are for a bonafide Rly. Purpose. Credit Notes are issued only when freight charges are required to be borne by the Railway as per the purchase order. Where credit notes are issued towards wharf age or demurrage charges, it should be seen the circumstances under which the charges incurred and sanction of the competent authority is obtained for issue of credit notes. If the charges are incurred due to delay in unloading, want of staff, negligence of staff etc., the matter should be reported to the concerned responsible official for action against the staff.


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15)

Process Manual

HISTORY BOOKS OF VEHICLES, COMPUTERS/ TYPE WRITERS ETC : Complete History of the Vehicle, viz. firm name, cost of the vehicle/item, date of purchase, models etc. are furnished in the Register. ii). A detail of spare parts supplied, free guarantee period etc. is indicated. iii). Expenditure incurred for repairs, overhauls and spare parts are posted correctly in the register and the monetary limit prescribed for various factors are not increased. iv). In the case of new machines, free servicing if any agreed to by the suppliers is availed of. v). Released unserviceable spare parts after repair are accounted and sent to the scrap depot under DS8. i).

16)

REVIEW OF INSPECTION NOTES OF GM/PHOD/RLY. BD. OFFICIALS: Necessary register is maintained to watch the finalisation of the observations made in the Inspection Notes. ii). Observation/Objections pointed out have been properly attended to. iii). All the Inspection Notes have been pursued properly. i).

17) i). ii).

iii).

iv).

18) i). ii). iii). iv). v). 19) i). ii).

iii). iv).

REVIEW OF OUTSTANDING AUDIT AND ACCOUNTS INSPECTION REPORTS: Outstanding Audit and Accounts inspection Reports are properly attended to and the mistakes/irregularities have been rectified. In the case of Pt. II Accounts Reports, the finality of the action rests with the Executive Units where the inspection was carried out. Action taken on the Part.II reports should be reviewed during inspection. In the case of Stock Verification reports and TIAs reports, it is to be seen and reported that any DAR case is pending against any employee or against the unit due to Stock Verification Reports or TIAs reports. It is to be enquired and reported that, is there any vigilance enquiries dealing with financial matters are pending. REVIEW OF BILLS REGISTER: A register to record the bills received in the office is maintained and postings made correctly. Postings are made as and when they are received. Bills have been passed expeditiously and the outstanding on hand is not heavy. Paid bills for the month selected should be traced in the bills register, and checked. The register is put up to the controlling officer periodically for review. REVIEW OF TELEHPONE BILLS: A separate Register is maintained to indicate the receipt of Telephone bills with separate folios for office and residential phones. All the Bills passed are properly entered, there is no unusual/abnormal charges passed for payment. In such case, the reasons for such payment should be reviewed. In the case of residential DOT phones, the excess amount than permissible has been recovered. Charges for Private Calls (Trunk Calls) etc. have been recovered from the officer concerned.


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20) i).

ii). iii). iv). v).

21) i). ii). iii). iv).

22)

Process Manual

REVIEW OF LOG BOOK: A general review of the Log Book pertaining to all department vehicles with reference to the movement of the 4 wheelers and 2 wheelers (RPF) and entries made therein. Whether, the journeys performed are systematically and correctly recorded with time, date, and kms. Travelled, and signature of the officer travelled. In case of private trip, it has to be checked whether necessary charges have been billed and collected. Consumption of petrol to commensurate with the kms. Recorded in the Log Book. Petrol and other consumable oil drawn are recorded in the LOG Book systematically. REVIEW OF MONTHLY PROGRESS REPORT - MPR/PCDO: It has to be seen whether, the activities/ progress indicated in the report are correct. Arrears if any reflected in the report are factually correct. Reasons for not achieving the target are factual and correct. In case of MPR on execution of works, test check of some of the items, indicated in the report should be reviewed with the connected records.

REVIEW OF STORES LEDGER: i). Separate ledgers are maintained for Cl. I, Cl. II consumable stores, empties etc., ii). Postings are up to date and test checked with connected records like DMTR etc. to ensure the correctness of the postings. iii). Proper records are maintained for receipt and issues. iv). Balances are arrived correctly. v). Stocks are not held unnecessarily. vi). In case of overstock items, proper action is taken for disposal.

23) i). ii). iii). iv). v). vi). 24) i). ii). iii). iv). v).

REVIEW OF PROGRESS OF EXPENDITURE: Proper records are maintained for the incurrence of expenditure. Expenditure incurred is sanctioned and same is as per the provisions made in the Budget. Debit/Credit relating to the year is booked in the same year's account. Adequate action is taken to obtain all Dr./Cr. and to account for in the same year. All adjustments, AMs, Transfers are accounted without delay. All expenditure are properly allocated and brought into the Account. WRITE-OFF/SANCTIONS: Proper records are maintained for all sanctions and write-off. Write-off sanctions have been obtained as per the provisions of SOP, Codal provisions etc. Finance concurrence has been obtained, wherever necessary. Staff responsibility has been fixed, for the write-off proposals involving loss for which Rly. Employees are responsible. Preventive measures are taken to avoid recurrence of loss/theft etc., for which write-off proposal is obtained.


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25)

26)

Process Manual

LIBRARY BOOKS: i). A register is maintained for receipt and issues. ii). Proper accountal of the books is checked with reference to receipt vouchers. iii). Books issued to the officials are returned within the prescribed time. iv). Books purchased for the library are as per the requirement, and guide lines issued by Railway Board. v). Books, which are not required for day to day functioning, are not purchased. vi). Books purchased for library are as per the monetary limits prescribed and had the sanction. vii). In case of books lost/not returned, proper action is taken to recover the cost etc. REVIEW OF IMPLEMENTATION OF RAILWAY BOARD ORDERS, INSTRUCTIONS ETC: During inspections, the inspecting officials should test check and see whether the important Railway Board Orders, circulars etc. are properly and correctly implemented, the instructions if any have been correctly understood and there is no deviation. LIST OF PERSONNNEL ITEMS COMMON TO ALL OFFICES AND POINTS REQUIRED TO BE SEEN ON EACH:

1) i) ii) iii) iv) v) vi) vii) viii)

2) i). ii). iii). iv). v).

ATTENDANCE REGISTER: Prescribed Register is maintained, with names and designations recorded correctly. Staff have signed in the attendance Register at the prescribed time and counter signed by the Controlling Officer. Staff attending late has signed only in the late attendance and not in the regular attendance Register. All the absenteeism’s are properly regularised. Late attendance is properly reviewed and suitable action taken for condonation/debiting casual leave. No staff remains unauthorised absence for long period and if any such cases, proper action is initiated against the employee. Attendance Register is test checked with leave account, C.L. card etc. to verify the correctness of postings of leave/leave availed. Test checked with salary bills to ensure that wages are drawn only for the duty period, and absence during assumed attendance are regularised properly. SCALE CHECK: Proper Register/Record is maintained to indicate the sanctioned posts, category wise. Checked with Attendance, Pay Bills etc. to see that the posts operated are as per the sanction strength Book of sanction reference is indicated against each Department against the posts sanctioned. No posts are operated in excess to the sanctioned strength or without sanction In case of excess operation, action has been taken to regularise the posts.


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3) i). ii). iii).

4)

Process Manual

LIMITED CURRENCY REGISTER: Proper Register is maintained and complete details viz. category, period of sanction etc. is recorded. The date/dates from which the posts are being operated to be indicated clearly. No posts are operated beyond the period of currency unless it is extended by the competent authority.

SERVICE REGISTERS: Service Registers have been opened for all the employees without delay and necessary Medical Certificate attached. ii). All required details have been filled correctly. iii). Necessary Thumb impressions have been obtained and certified by FPE/Responsible official. iv). Service records are kept in safe custody. v). The Date of Birth recorded in the S.R. agrees with Medical Certificate, School Certificate etc. vi). All necessary entries viz., increment, transfer, promotion, fixation of pay, option forms for PF, CGIS, sanction reference of HBA, Scooter Advance etc. are recorded correctly and attested by Gazetted Official. vii). Qualifying service is recorded every year and period not qualified for pensionable service is recorded correctly. viii). In case of employees, for whom DAR action have been initiated, suitable entries in the S.R. duly indicating the punishment penalty, suspension etc. entered clearly and duly quoting the orders of the competent authority. ix). That the Service Records are periodically reviewed, by the controlling officials. x). In respect of SC, ST and BC candidates’ authenticated documentary proof should be available in the SR/Personal File of the employees concerned. i).

5) i). ii). iii). iv). v). vi).

6) i).

ii). iii). iv).

CASUAL LEAVE AND SPECIAL CASUAL LEAVE : C.L. cards are maintained properly and C.L./R.H. are sanctioned by the authorized official. Sanctioned C.L. or R.H. is correctly recorded in the attendance Register. C.L. /R.H. are availed within the prescribed limit. This should be test checked with Attendance/Muster. Separate Register is maintained for the purpose of availing special Casual Leave duly indicating individual employee name wise. Proper sanction exists for availing special casual leave. For Grant of Special Casual leave on Sports Account, the prescribed limit, for representing Zonal, National, International events are correctly followed and necessary sanction exist for availing the spl. C.L. COMPENSATORY LEAVE ACCOUNT: A Register is maintained to watch that the compensatory leave is sanctioned for having worked on holiday and the staff has been booked by the office. The compensatory leave is availed within a reasonable period. Supervisory staffs are not sanctioned compensatory rest. In the case of staff governed by ‘Factories Act’ and the HOER the rest given is in accordance with the provisions of the said statutes.


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7)

Process Manual

LEAVE ACCOUNT: Leave account is maintained correctly for all the staff on Rolls, and governed by the leave rules the employee is governed. ii). Advance crediting of LAP/LHAP are made correctly taking into account the Dt. of joining, period of leave without pay etc. iii). Every leave posting in leave account (Debit) is supported by leave application, and sanctioned by the competent authority. iv). In the case of commuted leave employee's specific request is forthcoming and the period of absence is covered by Medical Certificate. v). Proportionate reduction in the LAP @ rate of 1/10 for the period of LWP (if any) is done before affording advance credit every half year. vi). In the case of ‘LND’, extraordinary leave etc, the leave period is covered as per the extant rules. vii). In the case of ‘LHAP’ - Leave salary is drawn correctly. viii). LWP period are recorded correctly in the S.R. and no wages are drawn. ix). No leave is sanctioned/availed without sufficient leave balance. x). Postings of leave account are test checked with reference to Muster/Attendance register etc. and Leave balance is brought forward correctly on every page of the leave account without any over or under casting of leave. xi). Leave accounts are properly attested by the responsible official periodically. xii). Paternity leave is availed by the male employee within the prescribed time. xiii). Maternity leave is availed for the first two living children and necessary entries about availing the leave mentioned in the leave record. i).

8) i).

ii).

EXTRACT OF MUSTER /ABSENTEE LIST: Extract of muster sent to the personnel department are test checked with attendance register/muster roll and to ensure that the extractions are correctly done. Leave particulars shown in the Absentee list agree with the Attendance Register.

9)

TRAVELING ALLOWANCE AND CONVEYANCE ALLOWANCE: i). The T.A. Bills are correctly prepared, signed by the controlling officials. ii). The movement shown in the Journal agrees with Attendance/Muster Rolls. iii). The amount of T.A. claimed are as per the eligibility criteria based on their Pay and Class of City. iv). The movement shown in the Journal are test checked with Train Time Table to ensure that the claims are correct. v). Conveyance allowance claimed by the employee is admissible as per rules and rate per km. claimed are as per prescribed rates.

10)

NATIONAL HOLIDAY ALLOWANCE: The allowance is claimed only for those non-gazetted official, who are essentially required to work on National Holidays and the booking of staff on National Holidays had the sanction of the competent authority i.e. DRM/ADRM etc. ii). The staff in whose favour the allowance is drawn has actually worked on that day as per the attendance register. iii). The rates of allowance claimed are in accordance with the rates furnished by the Railway Board from time to time. i).


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11)

Process Manual

OVER TIME ALLOWANCE: Necessary Registers are maintained to record the overtime worked and entries attested by the Gazetted Official. ii). Necessity for working overtime should be closely scrutinized. iii). The rate of allowance is correct. iv). The actual O.T. worked and allowance claimed is in accordance with the sanction. v). The entries in the Register and O.T. slips have not been altered without proper attestation. vi). The total O.T. allowance claimed agrees with the O.T. Register. vii). Classification of staff is done, as per HOER and that the calculation of O.T. is correct. i).

12) i). ii). iii).

13) i).

ii). iii). iv).

14) i).

ii). iii). iv).

v).

vi). 15) i). ii).

RENT ROLLS: Rent Rolls are prepared correctly including all the employee's who are in Rly. Quarters. Rent, water, conservancy charges shown in the statement are correctly recoverable from the staff. Electrical energy charges are recovered correctly from all the staff in occupation of Rly. Quarters. BUILDING REGISTER: Necessary Building Registers are required to be maintained by the Engg. Subordinates and a copy of the same is available in the Personnel Branch for forcing correct recoveries. Complete details viz., Plinth area, type of the building, electrical installations etc. are indicated both for service and residential buildings. The Register is updated every time when buildings are constructed/dismantled. The Register is periodically reviewed to ensure that all the Buildings in that particular jurisdiction are brought into the Register. LOANS AND ADVANCES (RECOVERY REGISTER): Details of various advances sanctioned to the employees are recorded correctly and the recoveries made are posted correctly individual employee wise. Conditions stipulated for grant of various advances are satisfied. Balances of advances are struck correctly every month and it is ensured that the advances are recovered within the permissible installments. In the case of interest bearing advances, the recovery of interest is certified well in advance and recovery towards interest commenced immediately on completion of principal amount. In the case of staff transferred from other units, the recovery of loan amount are correctly brought into the Register and checked with the LPC. Similarly in the case of transfer of employee's to other units, the LPC reflect the correct amount of loan due for recovery. The Register is reviewed by the responsible official periodically. FESTIVAL ADVANCE: Festival Advance is sanctioned to the eligible employees based on their basic pay. Recovery Register is maintained allotting separate folios for each festival.


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Process Manual

iii). iv).

Recoveries are commenced in time and completed within 10 instalments. In the case of transfer, the amount due for recovery is correctly indicated in the LPC. v). In the case of staff transferred from other units, the amounts due as indicated in the LPC are recovered correctly and recoveries posted accordingly. NOTE: Since, the expenditure on Festival advance is charged to the salary head and no suspense Account is maintained, a complete check of recovery is to be ensured during inspection.

16) i). ii). iii). iv).

17) i). ii). iii). iv).

v).

18) i). ii).

19) i). ii). iii). iv). v). vi). vii).

DIET CHARGES: Diet charges statements are correctly received and details are posted in the recovery Register. Recoveries towards Diet Charges are made as per the diet charges statement. The diet charges billed by the Medical Department are test checked to see that they are correct as per the prescribed rates. Outstanding as per the register should be reviewed and advised for proper action for recovery. RECOVERY OF RENT: Rent and conservancy charges are recovered from all those employee's who are in occupation of Rly. Quarters. Rent has been recovered according to plinth area and type of the quarter. Water charges are recovered from all the quarters occupied by Gazetted Officers, according to the type of the Rly. Quarters, at the prescribed rates. It has to be checked that Rent is recovered from the employees, who have been allotted quarter and not occupied/delay in occupation beyond 7 days etc. Damaged rent/special licence fee for unauthorised occupation are correctly recovered as per extant rules till the quarter is vacated/evicted. REIMBURSEMENT OF TUITION FEES AND CHILDREN ALLOWANCE SCHEME: Necessary Register is maintained to record the receipt of claims, claims admitted and rejected. The claims admitted are correct and supported by authenticated documents. PASSES/PTOS: Stock of passes, PTO books and Blank card passes is not in excess to the requirement. Pass/PTO books available in stock are correctly entered in the Stock Register. Continuity of the Books (Pass and PTO) are checked and certified. Passes and PTOs are issued as per the Rules and as per the eligibility of each employee. Necessary Register's are maintained calendar year wise and all issue of Pass and PTO's are correctly entered against each employee's account. Passes are issued on correct route, inclusion of dependent in the pass, validity period etc. are test checked from the counter foils. Family declarations are obtained from all the employee’s at regular intervals.


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Process Manual

viii). Separate Accounts are maintained for issue of pass on School Account, complimentary passes on retirement Account. etc. ix). Used passes are obtained from the employees and pasted to the counterfoils. x). The issue of Emergent Duty Passes are as per the rules and not issued for more than 7 days. xi). All the pass books & PTOs are kept under safe custody. xii). Residential card passes are issued as per rules and separate ledger is maintained for this purpose. It should be ensured that RCP's are not issued for employees those who are availing Transport allowance. Necessary declaration is obtained for issue of residential card pass. 20) i).

ii). iii). iv). 21) i). ii). iii). iv).

22) i). ii). iii). iv). v). vi). 23) i). ii).

iii). iv). v).

24)

RECOVERY OF ELECTRICAL ENERGY CHARGES Advice from the SR.DEE is being received for the entire employee's who are in occupation of Rly. Quarters for recovery of Electrical Energy Charges. Recoveries are made correctly. Under charges/over charges if any, are adjusted/and recoveries made correctly. There are no Railway quarters without recovery of Electrical charges. RECOVERY OF ADVANCE OF PAY ON TRANSFER: Separate Register is maintained for watching the recovery of Advance of Pay. Proper sanction is obtained for sanctioning of Advance of Pay. In case the employee has drawn advance of pay before effecting transfer, the same should be recorded in the LPC. There is no delay in recovery, and recoveries are completed within a period of 3 months. NIGHT DUTY ALLOWANCE: Proper record is maintained for the night duty performed, and all the entries are attested by responsible official. Employees for whom the allowance is claimed are eligible to draw the same. The weighted hour of night duty has been correctly calculated. The rates of night duty allowance per weighted hour of night duty are correct with reference to the basic pay of the employee. Proper sanction is obtained. Certificate furnished are correct. COURT ATTACHMENT REGISTER: Register for court attachment is maintained properly. Full particulars regarding employee's name, designation, station, staff no., total amount to be attached and no. of instalments etc., are recorded in the register and attested by the bill drawing officer. Particulars of the court order are clearly written in the register. The amount referred to in the attachment order is recovered and noted in the register. Necessary details of payment of the court attachment to the concerned court i.e. Cheque No. etc. are posted in the register. GRANT OF TRANSFER ALLOWANCE:


01.01.09


SR.DFM’s Office, West Central Railway, Bhopal i).

ii). iii). iv).

25)

26)

Transfer and package allowance is granted as per Rly. Bd.’s instruction and the revised orders based on VI PC. Recommendations are correctly followed. It has to be ensured that Transfer grant is allowed based on actual transfers caused out/with reference to O.O., LPC, Joining report etc. In case of employees staying in Rly. Quarters, the transfer and packing allowance is drawn after vacation of the Rly. Quarters. The composite Transfer Grant in the case of staff transferred within the Hqrs. /Divl. Area allowed if the official is actually vacated the residence. This has to be checked with the authenticated documents.

PAYMENTS UNDER WORKMEN'S COMPENSATION ACT: i). Whether a register is maintained to show the details of injury contracted while on duty and the payments made under W.C. Act. ii). The amount of compensation paid has been worked out in accordance with provisions of the act and all conditions of payment are fulfilled. iii). The amounts of 1/2 monthly payments are adjusted in the leave salary. iv). In case of Hospital leave sanctioned, it is as per the rules and competent authority's sanction obtained. v). It has to be ensured that the workman is a regular Railway employee and not a casual labour, etc. vi). Where the Railway has paid the compensation for contractor's labour by virtue of the provisions in the Act, it has to be recovered from the contractor without delay. STATION PAY ORDERS: i). Issue of SPO's are justified. ii). The amount withdrawn from station earnings are permissible items as per the extant rules. iii). Accounts copy of the Pay Order is received correctly in the Accounts Office. iv). The SPO's received in the accounts office are properly checked before adjusting the transaction in the respective accounts. v). The station withdrawals are duly supported by sanction of the competent authority not less than a Sr. Scale Officer, SM/ASM's signature, recipient signature etc., vi). The amount withdrawn is kept in the suspense account till the transaction is completed, and necessary vouchers are received. vii). In the case of amount withdrawn towards funeral advance etc., the amount is adjusted in the settlement dues of the deceased employee. viii). The Head of Account shown in the Pay Order is correct and expenditure adjusted to the correct Head of Account.

27) i). ii). iii). iv).

28)

Process Manual

REGISTER OF WITHHELD AMOUNT: A register is maintained with complete details, viz. PPO reference, date of retirement, reasons for the amount withheld etc., Periodical review is undertaken and prompt action taken for release of the withheld amounts. All dues/recoveries are adjusted before the withheld amount is released for payment. Test check of few cases released from withheld amount to ensure that amount is released for payment correctly. MUSTER ROLLS AND LABOUR PAY SHEETS:


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Process Manual

i).

Muster Rolls are maintained properly and handled only by the authorised officials viz. SE (P.Way), SE (Works) etc. ii). It is maintained properly rendering it difficult to tamper with or make unauthorised additions or alterations in the entries once made. iii). To ensure that the Muster sheets are original and bear the initials of the officer on the right hand corner and the same is written daily noting the number of employees present, absent, leave etc, and closed by the incharge official with initials. iv). The name, designation and rate of Pay of the employees are written correctly. v). Labour pay sheets are made in accordance to the muster and number of days worked by the employee. vi). The rate of pay agrees with the service records and is as per the rules. vii). Necessary sanctions exists and the nature of work for which the labourer is engaged correctly written in the muster. viii). Absence during assumed attendance has been correctly adjusted. ix). The muster roll and paysheet agree with each other in every respect and correct allocation is given. 29)

PAY BILLS: Pay and allowances were drawn correctly. All recoveries are made correctly. No. of days wages drawn were as per the attendance and absence during assumed period of attendance has been regularised correctly. iv). Special Pay, Personnel Pay, leave salary etc., if any are drawn correctly and as per rules. v). Rent recovery, Elec. Energy recoveries for the staff occupying quarters are done correctly. vi). Increments are drawn correctly. vii). CGIS and other statutory recoveries are made correctly. viii). All accompaniments to the pay sheets are attached and are correct. ix). The posts for which salaries drawn are as per the scale check and necessary scale check statement attached to the pay sheet. x). In case of work charged posts necessary currency exists for the posts operated. xi). In case of Fixation of Pay/revision of pay due to promotion, revision of the Grade etc. are done correctly and certified by Accounts Office and suitable entries made in the service register. xii). Recoveries towards Festival advance is made correctly and immediately after receipt of the advance. This has to be checked duly connecting the memorandum of sanction. xiii). T.A. claims are allowed based on certified copy of the T.A. summary by Accounts Office and are claimed correctly. xiv). In case of supplementary Pay Bill proper care is taken to ensure that necessary certificates are furnished, and suitable entries are made in the relevant records to avoid double payment. xv). Allocation for the wages and recoveries are furnished correctly. xvi). In case of Running Staff the wages and allowances, (Mileage Allowance) OT etc., are properly and correctly drawn. xvii). Memorandum of difference is checked carefully for the differences mentioned there in for every item.

i). ii). iii).


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30) i) ii) iii)

iv)

31) i) ii) iii)

iv) v)

Process Manual

REVIEW OF LAST PAY CERTIFICATES: It should be seen that: The last pay drawn by the employee has been correctly mentioned in the LPCs. Outward LPCs should be test checked with recovery registers to ensure that the outstanding balances if any are correctly mentioned. In case the employee is in occupation of Railway Quarter, LPC should clearly indicate the period up to which permission obtained penal rent if any to be recovered etc. In the case of Inward LPCs, it should be seen that the amount due for recovery towards loans and advances, advance of pay if any are correctly recovered. Inward LPCs should be test checked with pay sheet and recovery registers. RAILWAY QUARTER ALLOTMENT REGISTER: It should be seen that: Allotments of Railway Quarters are made to the eligible employees as per the priority register. There is no delay in allotment or occupation after allotment. If there is delay in occupation of Railway Quarter after allotment i.e. beyond the permissible time, bill drawing unit has been advised for recovery of rent besides stoppage of HRA. There is no quarter lying unoccupied for a long time. There are no instances of un-authorised occupation, sub-letting, retention beyond permissible period etc. If so, suitable action has been taken as per extent rules. Items that are peculiar to various executive office and the points to be looked into during local inspections are given below:

(III)

ENGINEERING OFFICES (HEAD QUARTERS, DIVISIONS AND FIELD UNITS):

1). 2). 3). 4). 5). 6). 7). 8). 9). 10). 11). 12). 13). 14). 15). 16). 17). 18). 19). 20). 21).

Tenders. Agreements and Work Orders. Measurement Books and Register of M.B. Standard Measurements. Contractor Bills. Contractor ledger. Muster Sheets/Labour pay sheet. Stock verification. Dead Stock/Tools and Plants Register. Materials-at Site Account. Check of RE 9B/Challan Books. Issue of Steel, Cement, to contractors. Ballast ledger/Engine hire charges. Ballast Challans. Building Registers. Register of level crossings. Register of sidings. Review of Money Value Books. Leasing and Licensing. Completion Reports. Monthly Progress Report.


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SR.DFM’s Office, West Central Railway, Bhopal 22). 23). 24). 25). 26). 27).

List of failed contractors. Risk and Cost Tenders. Variation in Agreements. Imprest Account. Machinery and Plant. Quarters Registers.

1. i).

ii). iii). iv). v).

vi).

2.

Process Manual

TENDERS: The object and purpose for calling Tenders has to be checked. Necessary estimate and plan is prepared and sanctioned by the competent authority for the work for which tender is to be called for. Tender Register is maintained with all relevant details. Tender notice has been issued with complete details and sufficient time as required has been given. EMD at prescribed rate has been correctly mentioned. The name of the tenderers to whom the Tender Forms are issued and the Money receipt details are indicated in the Register. Cash collected for the sale of Tender forms has been accounted correctly. Tender schedules before floating for Tenders has been verified by finance (wherever necessary) Tenders have been called for in advance of the date of commencement of work, and due publicity has been given. The rules in regard to calling for limited, and open tenders have been observed. Tender opening register is maintained and that this duly prepared checked and initialled by the executive and Accounts Officers. It should be ensured that only firms/Agencies to whom tender forms sold have tendered. Late and delayed tenders are dealt as per instruction’s issued by Railway Board / GM

AGREEMENT AND WORK ORDER: Details of Agreement or work order are entered on a separate page in the register and particulars of bills passed entered correctly against each agreement. ii). Particularly the Engineers and extension, variations in rates/qty. have reviewed the register if any are correctly indicated. iii). The rates and the quantities, Agreement value etc. entered in the register are tallied with the original Agreement. iv). Excess if any have been duly authorised by the competent authority. v). Finance vetting has been obtained before issue of work orders, if the value exceeding the prescribed limits. vi). There is no deliberate splitting of WOs to avoid finance vetting. vii). Date of completion is correctly mentioned. viii). The work has been completed with in the due date/extended date or reasons for delay in execution properly recorded. ix). W.Os are duly crossed after final payment. i).

3. i). ii). iii).

MEASUREMENT BOOKS: The Register of M.Bs maintained in the AEN's office have complete details viz., Dt. of opening, to whom issued, when issued, dt. of return etc. M. Bs no longer required are returned to AEN's office promptly. Proper arrangements exist for preservation of M.Bs i.e. for 10 years after completion of the work.


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SR.DFM’s Office, West Central Railway, Bhopal iv). v).

vi).

4.

5. i).

ii).

iii).

iv). v). vi). vii).

6. i). ii). iii). iv). v).

7. i). ii).

Process Manual

Date of Measurement recorded in the M.B. by the officials concerned is to be test checked with relevant record viz., diary, TA Journal etc. Recording of Measurements are done as per rules. In case of subordinates the measurements are test checked by officers as per the prescribed percentage. The measurements recorded in the ‘On Account’ and ‘Final bills’ should agree with the measurements recorded in the M.Bs maintained in AEN/Office. For this purpose inspecting official should carry certain paid vouchers of contractor bills. STANDARD MEASUREMENTS: Test check that the service/residential buildings for which paintings/colour washing is done as per entries in the standard measurement books really exists as per the entries in the Register of Buildings. CONTRACTORS BILLS: The inspecting official should carry paid vouchers (contractors bills) and verified with the MBs available with AEN/Office, to ensure that the work done for which payment made agree with the initial records. Material statements accompanying final bills should be checked with reference to materials issued to contractors according to issue Note/Challans and the balance quantity returned and accounted for correctly. Empty cement bags returned are accounted properly. In term of cl.37 (1) of General Conditions of Contract, all test checks conducted as required by Railway should be wholly at the expense of the contractor. Hence, it should be ensured recovery of charges are effected from the contractors for testing quality of steel, cement, bricks etc. unless the same is agreed to be borne by Railway. Contractors have accepted the final measurements. Bills for earthwork are as per the entries in the level book, earth work statement and measurement books etc., In case of delay/extension etc. necessary penalty to be recovered as per the subsidiary Agreement are done correctly. The contractor is not issued materials more than the requirement. Physical progress of the work has to be compared with the issues during inspection. CONTRACTORS LEDGER: Contractor ledger is maintained properly in the Accounts Office and all entries are made. Separate page is maintained for each Agreement and the ledger is maintained like a personal ledger of contractors. The bills passed should be test checked with the entries in the contractors ledger. For the stores issued out side the scope of the contract, the amount is debited in the ledger. Periodical review and reconciliation of the contractor ledger with work register is being done. MUSTER SHEETS/LABOUR PAYSHEETS: Muster/Attendance of Group 'D' staff is recorded efficiently in the Forenoon and Afternoon. Muster sheets are serially numbered and counter signed by the authorised


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iii). iv). v).

8. i). ii).

Process Manual

official. The detail of work for which the labour is engaged is recorded correctly. Labour pay sheet prepared based on muster is correct and the No. of days wages drawn, after considering the Absent days etc. The attendance is test checked at least once in a month by Executive Official. STOCK VERIFICATION: Stock sheets received from the Accounts Department have been attended to promptly and remarks sent. Excess/Shortfall has been adjusted correctly in the ledger as per the S.V. Sheets, and remarks sent to Accounts.

9. i).

DEAD STOCK/TOOLS AND PLANT: Separate ledger is maintained for the Dead Stock items and Tools and Plant. ii). Each entry in the Dead Stock Register is supported by date of receipt, from whom received, value etc. iii). Each Dead Stock item has been supported by proper identification number for verification and check iv). Dead stock viz. brief cases etc. supplied to the officials are having proper acknowledgement. v). T & P issued to the workers are properly recorded and accounted with employee's name and designation. vi). Proper action is taken for recovery of the cost of the tool in the case of non-return of tools after the work is over, or in the event of transfer/retirement of the employee. vii). It has to be ensured all the PCs, Computer Accessories etc. are also entered in the dead stock register and shown to the ASV during verification. viii). The inspecting official has to ensure that all the new items viz., PCs, XEROX Machines, TVs and all other Electronic items, procured in the office for use are correctly entered in the Dead Stock Register. ix). Jeep/Lorry/Vehicle should also find a place in the T & P ledger, and the periodical replacement of tyres etc. should be recorded in the Register. x). The usage of XEROX paper, computer floppy etc. have also to be test checked by the inspecting official and has to be ensured that proper register is maintained and entries are made as and when used. 10. i).

ii).

iii).

'MATERIALS - AT-SITE ACCOUNT' :As per the provisions in the Engineering Code, Engineering subordinate has to prepare 'MAS' return for all special work etc. costing Rs.3 lakhs and above. The return has to be prepared work wise indicating the Materials received, issued and Qty. balance. 'MAS' Returns should be sent to District/Divisional Unit for further necessary action, and carrying out necessary adjustments as and when materials are consumed for the work. The inspecting official has to ensure whether the 'MAS' Return are prepared efficiently and necessary adjustments are carried out. The preparation of 'MAS' return will reveal the value of Materials held by the Engg. Subordinate at any particular period of time.


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SR.DFM’s Office, West Central Railway, Bhopal 11. i). ii). iii). iv). v).

12. i).

ii). iii).

13. i).

ii). iii).

14. i). ii). iii).

iv).

15. i).

ii). iii). 16. i).

Process Manual

RE 9B/CHALLAN BOOKS: RE 9B/Challan Books for issue of stores to other Unit/Contractor etc. are maintained correctly. The Qty issued has to be test checked with the ledger. Proper acknowledgements are obtained for all issues. Necessary adjustments have been carried out for issue of stores to other units. In case of issue of stores to Non-Railway bodies, the cost of the stores is raised correctly. Necessary departmental charges and other incidental expenses are included in the claim. REVIEW OF STEEL AND CEMENT LEDGERS: As per extant instructions of Rly. Bd. the contract agency has to use his own steel and cement. However, if the issues are for petty Zonal Works or issues made to departmental labour, it has to be seen that the issues are as per the actual requirement and the work for which it is issued had the sanction of AEN/other responsible official. The return of empty cement bags by the Contract Agency has been accounted properly, is to be returned as per tender conditions. Proper arrangements exist in the SE/Works for storage of cement/steel etc. and this aspect has also to be checked by the inspecting official. BALLAST LEDGER AND ENGINE HIRE CHARGES BILLS: The supply of ballast by the contractors has to be measured and recorded in a register. This has to be personally maintained by SE/P.Way indicating the location, quantity etc. This ledger has to be test checked with the Agreement, supplies made and Measurement Books etc. The purchases are not made unnecessarily. Engine hire charges if any advised promptly, to Divisions/Headquarters for adjustment. BALLAST CHALLANS: The accepted copies of the challans have been properly kept. The contractor's loading and un-loading bills have been prepared correctly. B.T. Trains are not detained on contractor's account more than the prescribed time and in the event if detention is necessary wharf age/demurrage charges are collected from the agency. The entries in the B.T. Challans agreed with the Guard's Journal concerned. BUILDINGS REGISTER: Buildings Register maintained in the SE/Works/Office has to be verified to ensure that all the buildings in his jurisdiction are entered with complete details. All the new buildings and quarters are entered and number allotted. Dismantling of the building is recorded and entries made correctly with authority. Additions/Alterations are done correctly. REGISTER OF LEVEL CROSSINGS: Records are maintained to indicate the level crossings for which maintenance charges are recoverable from outsiders.


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SR.DFM’s Office, West Central Railway, Bhopal ii). iii). 17. i). ii).

iii).

iv).

18. i).

ii). iii). 19. i). ii). iii).

iv). v). vi). vii).

20. i). ii). 21.

Process Manual

Details for manned/unmanned L.Cs, Engg. and Operating L.Cs etc. are indicated correctly. The number of staff engaged for maintenance of the L.Cs is mentioned. SIDINGS: The No. of sidings in the jurisdiction of SE/P.Way and connected records has to be checked. Whether the sidings are periodically inspected by the SE (P.Ways) and the details intimated to Accounts Office for raising the 'Debit' against the siding owners. (inspection charges) The inspecting official has to check whether any extra expenditure incurred during maintenance of siding and if so the cost of the same advised to Accounts Office for preferring the claim from the siding authorities. The inspecting official has to check whether Railway Staff working in the siding has availed the rent free accommodation provided by the siding owner. In such case, it has to be ensured that they are not drawing HRA from Railways. MISC. CASH REMITTANCE BOOKS: Misc. Cash Remittance Books has to be checked with reference to the Amount realised towards sale of Grass, Wooden sleepers if any, and other items for which cash is received. The remittance particulars have to be compared with the acknowledgements received and ensure no delay in remittance. The correct realisation of the Amount has also to be verified. LEASING AND LICENSING: Proper Agreement is executed and all Agreements for leasing and licensing of Engg. Plots, are available. License fee has been paid periodically and action has been taken in the case of delay in realisation of dues by levying penalty. Licensing of land under "Grow More Food" Scheme, has been provided only to the deserving Rly. Staff and not to outsiders. No fresh cases of licensing under "GMF" scheme is given. Licence fee is realised correctly. Necessary Registers are maintained separately for acquisition and relinquishment and it contain up to date information. Where land has been relinquished necessary credits have been received. It has to be ensured that revision of licence fee has been made whenever the Board revises the same. COMPLETION REPORTS: It should be seen whether for all completed works, the accounts have been finalised and C.Rs drawn. The pending cases have to be reviewed for the delay. MONTHLY PROGRESS REPORTS: Monthly Progress Reports indicating the progress of various phases of works executed/in progress etc. has to be checked. If there is any abnormal delay, or works not taken up after awarding the contract, such cases have to be reviewed and deficiencies if any brought out in the inspection reports.


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Process Manual

22.

LIST OF FAILED CONTRACTORS: A register indicating the list of failed contractors has to be maintained at Divisional and Head Quarter’s level. This Register has to be reviewed by the inspecting officials .Whether the Register is updated periodically is also to be seen.

23.

VARIATION IN CONTRACT: It should be seen that: Variations in quantities of any item/items exceeds 25% of the total value of the Tender accepted cost are correctly dealt with as per extant rules. & Approval of completed authority for the same is available. It has also to be seen that in all cases of variation in quantities exceeds 25% prior Finance Concurrence is obtained as per extent rules.

i).

ii).

24. i).

ii).

IMPREST ACCOUNT: Cash Imprest for general purpose and special purposes like petrol Imprest for welding works etc. has to be checked by the inspecting official. The actual cash balance is verified and tallied with Imprest Account and vouchers on hand verified and certified. The Amount spent from Imprest has to be reviewed to see that they are spent for the correct purpose for which Imprest is sanctioned.

25.

MACHINERY AND PLANT: Machineries, like welding machines, generators etc. available in the field units are correctly accounted and proper history book is maintained for each item and no machinery is lying idle or out of commissioning.

26.

QUARTERS REGISTERS: One of the important activity of SE/Works is the maintenance of staff quarters in his jurisdiction. While reviewing the Staff Quarters Register, it should be seen that: Proper Register is maintained for each type, no quarters is lying vacant for longer period, there is no un due delay in allotment of staff quarters etc. Railway quarter sub-let if any or un-authorized occupation of Railway Quarters noticed if any during inspection, the matter should be brought to the notice of Personnel Department, and to Head Quarters for prompt action.

SPECIAL ITEMS FOR MECHANICAL AND OPERATING DEPARTMENT: 1). 2). 3). 4). 5). 6). 7). 8). 9). 10). 11). 12). 13).

Review of Target of Out Turn and Actual. Review of M & P items and its utilisation Review of Work Orders Review of cost of POH of coaches, wagons etc. Review of Time taken to repair of Rolling stock from placement to release Deposit Works - Hiring/Leasing of Locos etc. Running allowance/O.T. of running staff Review of Man power utilisation in Work shops and C & W units Periodical Medical Examinations Imprest stores Review of Stores drawn for repair/POH activity Trip ration of HSD Oil to Drivers Duty movement of Drivers/Guards at crew control office


01.01.09


SR.DFM’s Office, West Central Railway, Bhopal 14). 15).

Vision Test Registers Check of accounts of Printing and Sale of Railway Time Tables

1. i).

ii).

2. i). ii). iii). iv).

v).

3. i). ii). iii). iv).

4.

REVIEW OF TARGET OF OUT TURN: Railway Board has fixed the Target of out turn of POH of coaches/wagons for each workshop. The infrastructure facilities provided in the workshops are according to the targeted activities. The inspecting officials has to check the out turn of Monthly/Annual with reference to the Targets fixed and if there is any shortfall in the out turn the same has to be analysed. Incurrence of expenditure in the workshop should co-relate with the out-turn. This aspect has to be verified by the inspecting official. REVIEW OF M & P ITEMS AND ITS UTILISATION: The Register of Machinery and Plant available in the workshop has to be reviewed. It should be seen that no machines are lying idle or excess to requirement. Under utilisation of Plants and Machines if any have to be identified and advised for better utilisation or transfer to other needy units. It should be seen that no Machines are kept out of commissioning within the warranty period. If so, action has been taken to replace/rectify the same within the warranty period. The condemnation of Rolling Stock if any, has been done correctly as per Railway Board instructions. WORK ORDERS: It should be seen that work orders are issued correctly and continuity number is maintained. There should not be abnormal delay in completing the job. In case of completed work orders the charges have been brought to account correctly. The list of work orders issued during the month has been sent to accounts promptly and in which no work orders should be out of series, and the allocation furnished is correct as per Accounting classification. REVIEW OF COST OF POH OF COACHES/WAGONS: The cost of POH of coaches/wagons etc. so arrived periodically by the CME on various workshops in the Zonal Railway should be checked to see that there may not be abnormal variation in costs between workshop to workshop for the same activity. The reason for variation if any has to be analysed.

5. i).

ii).

6.

Process Manual

TIME TAKEN FOR MAINTENANCE OF COACHES/WAGONS: In the case of Primary Maintenance, Secondary Maintenance and other repairs, it should be seen that there should not be undue delay for repair and release of the Rolling Stock as it would affect the wagon Turn round. The Register of placement and release of wagon/coaches in the C & W/Depot and Wagon Workshops should be reviewed. The reasons for delay if any should be reviewed and reasons such as want of spare parts etc. should be brought to the higher authorities through inspection reports, for remedial action. HIRING/LEASING OF LOCOS AND WAGONS:


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i). ii).

iii).

7. i). ii).

iii).

iv). 8. i).

ii). iii).

iv).

9. i).

ii).

10. i). ii).

11.

Process Manual

During the inspection of Diesel Sheds/Work Shops, it should be seen whether any of the locos/wagons leased to outside bodies like NTPC, APSEB etc. In such cases, necessary cost has been correctly estimated and claimed/ In case of Repair and POH activities done for the Locos/Wagons of Non-Railway bodies, it should been seen whether the cost of repair has been correctly estimated and the party deposited the cost in advance. The Agreement executed in this connection has to be reviewed to ensure all charges and other conditions are correctly incorporated and it is being followed. RUNNING ALLOWANCE/O.T. PAYMENT: The inspecting official has to carry the paid 'OT' Journals of Drivers and Guards during inspection of SS/Office, Crew Control Office etc. The overtime shown in the 'OT' Statement/Journal has to be compared with the Signing 'OFF'/Signing 'ON' register maintained in the crew control office and other records of SS/Office i.e. diaries etc. The cases of abnormal ‘OT’ payment have to be checked to ensure that there is no fictitious claim and the Running staff are not intentionally absent/leave on rotation basis to claim 'OT'. 'OT' rules are strictly observed and Minimum roster hours are observed. REVIEW OF MAN POWER: The availability of staff in the Work- shops, C & W Depots, SS/Office, Diesel Sheds etc. has to be reviewed critically with reference to the activity performed. It should be seen that there is no idle labour and there is proper Work Justification. The prescribed yardstick for requirement of men for POH of Wagon/Coaches etc has to be compared with reference to the ‘Out Turn’ and surplus staff if any identified. Whether the improvement in method of working due to sophisticated machinery, closing down of Loco Sheds, Unigauge etc. has resulted in the reduction in Manpower at C & W Depot, Work Shops, has to be seen. PERIODICAL MEDICAL EXAMINATION: The Register of ‘PME’ has to be reviewed and seen that all running staff Group 'C' and Group 'D' have undergone Medical Examination as per the periodicity and the results recorded correctly. In case of failure in Medical examination, proper action has been initiated for alternate job without delay. IMPREST STORES: Imprest schedules have to be checked to ensure that the stores are correctly recouped and the requirements are correctly assessed. If the consumption of stores is very low, and stock held is more than the average requirement, the unit will be advised to review and reduce the Imprest schedules for the next period. REVIEW OF STORES DRAWN FOR REPAIR/POH ACTIVITY: Materials drawn for repair and POH activity should be checked to ensure that the stores drawn are properly utilized according to the requirement and scrap stores are returned to the Depot immediately. Shop floor


01.01.09



Process Manual

inventory of stores balances to be carried out in one or two shops during inspection of Work Shops, Sheds etc. 12.

TRIP RATION OF 'HSD' OIL: The inspecting official during inspection of fuelling point/sheds should check the issue of HSD oil to the Drivers as per the shed returns and compare the same with issue tickets and drivers log Book to ensure that there is no variation. The consumption of fuel should also be checked to see that there is no abnormal variation to the "Trip Ration" fixed by the Division for the particular section. Variation if any noticed should be brought out in the inspection report for review of the Mechanical Department. 13.

CREW CONTROL OFFICE: The duty movement of Drivers and Guards viz. 'signing off' and 'signing on' should be checked and compared with link arrangements. Abnormal link arrangements, noticed if any, should be reported in the inspection report to avoid unnecessary payment of OT/Running allowance.

14.

VISION TEST REGISTERS: It should be seen that; i). Vision test register is maintained with all relevant particulars. ii). Drivers, Guards, etc. have been medically examined as per the periodicity and the result of Medical examination indicated in the register. iii). The register is regularly checked and reviewed by the responsible officials of the Operating Department. SPECIAL ITEMS FOR COMMERCIAL BRANCH:

1.

LICENCE FEE FROM VENDORS, BOOK STALL KEEPERS, PLAT FORM STALL CONTRACTORS, CYCLE/SCOOTER STANDS ETC : i). ii). iii).

iv). 2. i).

ii).

It should be seen that the licence fee is correctly levied and necessary contracts have been entered into as per extant rules. The licence fee due has been correctly realised and remitted to Railways account. If the license fee/royalty is to be recovered based on Annual sales, it should be seen that proper machinery exists to verify the Annual Sales, and the amount of license fee is correctly recovered. Conservancy/Cess charges to be levied for all Platform Stall Contractors. HANDLING CONTRACTS: It should be seen that the handling of parcels, goods etc., at important stations based on the result of lowest tender and proper agreements have been executed. Handling Bills sent to Accounts Office have been prepared correctly and relevant records available with the contract agencies.

3.

REFUNDS/CONCESSIONS: It should be seen that the refunds arranged are admissible as per rules.

4.

ACCOUNTS OF SALEABLE PUBLICATIONS VIZ. TARIFFS, CONCESSION BOOKS, TIME TABLE ETC.:


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SR.DFM’s Office, West Central Railway, Bhopal i). ii).

5. i). ii). iii). 6. i). ii). iii). iv).

7. i). ii). iii). 8. i) ii) iii) iv)

v) vi)

vii) viii)

ix)

Process Manual

Proper Accounts has been maintained for each of the item received and sold. Un-sold copies if any are promptly disposed/return to the required stations. DEMURRAGE AND WHARFAGE: Demurrage and Wharf age charges waived at different levels are as per the permissible limits. There should not be any irregular waival, which will result in loss of revenue to the railways. Outstanding dues are realised without delay. REVIEW OF SIDING AGREEMENTS: It should be seen that: Siding Agreements have been executed for all the sidings, which have been opened for Traffic. Fixation of Trip charges and siding charges are fixed without delay with finance approval. Sidings closed for traffic if any should be intimated to Engineering Department advising for dismantling, and disposal of released materials. Before closed/dismantling it should be ensured that railway dues are recovered from the siding owners. REVIEW OF CLAIMS CASES: The claims case admitted in the claims branch are properly investigated before payments are arranged. Claims cases involving staff responsibility if any should be referred to the concerned department for initiating action. There should not be undue delay, in settling the claims cases. INSPECTION IN S & T BRANCH: It should be seen that proper arrangements exist for disbursement of Telephone Bills to various officers. New Connections, Provision of new 'DOT' phone, shifting of 'DOT' phones etc. is done with the sanction of the competent authority. No delay in shifting/disconnecting 'DOT' phones from the residence of the officer after superannuation/transfer etc. In case of Temporary connection of 'DOT' phones for the VVIP's visit (Railway Minister) etc., the deposits paid to the Telephone Department are adjusted immediately after the event is over. Walkie-talkies are supplied only to the essential staff and every issue had the sanction of the competent authority. Provision of STD/Internet connection to officers are made only with the approval of Competent Authority and as per the guidelines issued by the Board. The purchase orders for supply of cables, S & T equipments should be reviewed with reference to the terms and conditions. For loss/theft of S & T cables/equipment it should be seen that the matter has been reported to Security Department and adequate measures are taken to tighten the security arrangements. Apart from the above, the following items viz., Review of stores, purchase orders, regularization of excess calls, personnel calls made on DOT Phones, etc. are also to be reviewed.


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SR.DFM’s Office, West Central Railway, Bhopal x) 9.

i) ii)

iii) iv) v) vi) vii)

(VIII) 1.

i). ii). iii). iv)

2.

3. 4.

5.

Process Manual

Assets Register is kept up to date. SECURITY BRANCH : The following items should seen during inspection of Security Branch. The policy and procedure adopted for recruitment of RPF personnel. Deployment of RPF personnel to bandobust duties and recovery of charges from the concerned Ministries/Departments. It should be seen that charges are correctly worked out and included in the claim. Log Book of Vehicles, Uniforms Registers, imprest account, etc. Register of Theft detected and reported to the Security Department by other Departments and action taken thereon. Register of Arms and Ammunition reviewed to ensure that receipt is correctly posted. Register of uniform should be checked. The receipt and issues are correctly accounted for and issues are properly acknowledged. Status of the apprehended cases dealt by RPG and GRP and the position of enquiries. GENERAL BRANCH: Log Book of Office Staff Cars: It should be seen that the staff cars have been used for official purposes Only and the officers signatures/initials obtained against each movement. If the cars had been used for private purposes, necessary charges as applicable have been billed and recovered. Drawal of petrol commensurate with KMs in usage and there is no abnormal variation in the consumption pattern. Repairs to the Staff cars have been done as per the provisions contained in 'SOP' and all major repairs had the certification from the nominated officers of the Mechanical Department. Quarter's Registers for allotment of quarters to officer should be checked to see that there is no delay in allotment of Railway Quarters and the Railway Quarters once allotted is occupied within 7 days. In case of delay in occupation (after 7 days) rent at prescribed rates have been recovered besides stoppage of HRA. Retention of Railway Quarters after permissible period during deputation, transfer etc. are dealt with correctly as per extant rules. Special Imprest/Entertainment expenses: The accounts should be verified and satisfied that every transaction is correctly accounted for and supported by voucher. Balance amount left over if any after the occasion has been remitted back to Railways and necessary vouchers submitted to Accounts Office. The accounts related to the allotment of Rail Kalyan, Community Hall, allotment of Officer's Rest House on private account, etc. should also to be checked to ensure that the amount collected are properly accounted and remitted to Railways Account. The rules relating to the allotment are correctly followed.

(IX)

STORES BRANCH :

i).

REGISTER OF PURCHASE ORDER: IT SHOULD BE SEEN THAT: The Register is efficiently maintained. Continuity of P.O. Nos. is maintained.

1.


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SR.DFM’s Office, West Central Railway, Bhopal ii). iii).

Process Manual

The P.O. is signed and issued by the authorised official. The COS is notified of the defaulting firms for action.

2.

RECEIPT NOTES: The quantity received as per firm's invoice and quantity accepted as per Day Book of Receipts/ledger should be compared to ensure that there is no discrepancy. The stores received are inspected before delivery as per the inspection clause wherever applicable.

3.

REGISTER OF SAMPLES: The register should be reviewed to find out whether proper accounts are maintained for receipts of samples, their return to the firms or taking them to stock by credit to Stock Adjustment Account. The disposal of the non-returnable samples should be properly exhibited in the register. All disposals are covered by proper sanction of the competent authority.

4.

REJECTIONS REGISTER: The register should be reviewed to see that the rejected stores if any are properly disposed off and the firm advised for replacement. All such rejections should have proper sanctions and the Accounts Office and COS advised for suitable action.

5.

REGISTER OF DEFAULTING FIRMS: It should be ensured from a general review of the register that the defaulted firms have been noted and orders are not placed from firm’s black listed for default in supply.

6.

REGISTER OF REQUISITIONS: The requisitions received for procurement of stores is vetted by Accounts Office and requirement are assessed correctly based on the past consumption. The long outstanding requisitions should be cancelled in consultation with executive concerned.

7.

THE PROCUREMENT ACTION INITIATED BY COS SHOULD BE CHECKED AS UNDER: i). Tender notices have been called for as required and relevant detailed furnished. ii). Sale of Tender forms, and the amount received are correctly accounted and remitted. iii). Tenders have been opened at the advertised time, date, in the presence of Accounts representative and firm's representative. iv). All procedures relating to the opening of Tenders have been correctly followed and there is no deviation. v). Tabulation has been done correctly duly filled in all columns. vi). Tabulation forms verified by Accounts. vii). Tender committee has been formed as per the provisions and all relevant facts have been furnished to the TC members. viii). Purchase orders are placed based on the TC recommendations duly accepted by the competent authority. ix). Purchase order before release has been verified by Accounts wherever necessary. x). Extensions to the due date of delivery/amendment to the P.O. etc. are given only as per rules and associated finance views obtained wherever


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xi). xii).

Process Manual

financial implications are involved. In case of defaulted firms risk and cost action has been initiated as per rules. Liquidated damages for belated supply has been levied as per rules.

8.

SURPLUS STORES: It should be seen that prompt action has been initiated to form a survey committee for disposal of surplus and non-moving stores.

9.

AUCTION SALES: Stores already declared as surplus should be disposed quickly through auction sales. It should be ensured that accounts representative associated in the auction sales.

10.

Apart from the above, the following aspects should also been checked by the inspection team especially in Depots, Material in Depots Bin-cards (Physical balance with Bin-card balance) Weighment Register Inward/out-ward wagon register Challan Book Cash remittance Notes in case of auction sales Empties accounts Pending stock sheets

a). b). c). d). e). f). g). h). (X)

ELECTRICAL BRANCH Agreements entered into with the State Electricity Boards for purchase of e lectrical energy should be checked.

1.

In case of supply Electrical energy for Traction purposes, the contract demand and actual consumption should be checked. If the consumption is very low than the contract demand or higher than the contract demand electrical department should be advised for proper review and to revise the contract.

2.

Meter Reading; i). It should be seen that Meter reading has been done from all the residential quarters regularly at the prescribed intervals. ii). The entries are not been made in pencil. In case, if the Railway Quarter is locked, necessary entry made as "house locked" in the Register. iii). Bills have been prepared in time and sent to the Personnel Branch and Accounts Office for recovery without delay. iv). Meter reading in respect of Non-Railway bodies viz. Plat Form Stall, G.R.P., R.M.S offices etc. should be taken every month and bills raised at the appropriate rates. Whether bills are issued every Month should also be checked. v). It should be ensured that the electrical energy charges for outsiders are billed at commercial tariff rate.

3. i). ii).

Register of M & P Items: The register is kept up-to-date. The condemned Transformers, Electrical poles etc. are disposed through DS8.


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SR.DFM’s Office, West Central Railway, Bhopal iii). 4.

5. (XI)

Process Manual

Assets register is kept upto date. The imprest stores available with AEF, and other stock holders should be checked to ensure with supply and stock. If the issues are less than the stock held, prompt action has been taken for revision of imprest schedule. Surplus stores if any should be reviewed and advised for prompt disposal.

RAILWAY RECRUITMENT BOARD POINTS TO BE SEEN: i). Postal Orders, Service Stamps etc. collected from the candidates are properly accounted. ii). There is no delay in en-cashment of postal orders. iii). Remuneration paid to the examiner for setting question papers, and valuation of answers with reference to Railway Board instructions from time to time. iv). Expenditure incurred in the conduct of the mass examination with reference to the prescribed schedules and excess expenditure if any regularised with the sanction of the competent authority. v). Method of disposal of old answer sheets. vi). Remuneration/over Time allowance paid to the staff in connection with conduct of Examination and interviews. vii). Receipt and expenditure account. viii). Review of passes issued to candidates called for interview. ix). Proper security arrangements exists for safety and preservation of records. x). Rebate for the usage of franking machine is regularly claimed from the postal department at the prescribed percentage.

(XII) i).

ii).

iii). iv).

v).

vi).

vii).

OFFICE OF THE PUBLIC RELATIONS : The following aspects should be looked into specially: Advertisement, display boards, sign boards, hoardings etc. This phase of work has been decentralised at the Divisional level. It should be seen that proper agreements have been entered into with the advertisement agencies, firm’s etc. The security deposit, advertisement charges are collected properly and remitted to Railways account. It should be ensured that the payments are made only by DD/Cash. In the event of payments are made through cheque (special case) it should be ensured that the cheques received are realised. In the event of non-renewal of advertisement, display board etc., it should be seen that the same are removed from the Railway premises. CCTV: (a) Agreement has been executed properly and the charges due are Correctly realised. (b) Apart from the licence fee it should seen that Electrical Energy charges, rent for the space provided etc. is realised periodically. Imprest Account and special contingent fund (imprest) should be checked and seen that the expenditure met from the same is permissible and proper vouchers are kept. Conducted Tours/VIP's visit: The accounts for the amount drawn for conducted tours arranged for VIP's, Media etc. should be checked. It should be seen that proper accounts for the amount spent are kept and the balance amount left if any are promptly remitted to Railway Account. Register for Photographic materials: (a) It should be seen that proper accounts are kept towards purchase


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(b)

(XIII) 1. i).

ii). iii). iv). v). vi).

2. i).

ii). 3. i). ii). iii).

4. i).

ii). iii).

5. i).

ii).

Process Manual

of films and other materials used for photography. video/photo coverage for the official functions had the approval of competent authority.

MEDICAL BRANCH PURCHASE OF MEDICAL STORES ‘CMD’ at Hqrs. is authorised to procure Medical stores as per the provisions contained in SOP. The purchase orders issued by the ‘CMD’ for supply of drugs to the various Railway Hospitals, Health Units over the Railway has to be checked. It should be ensured that the power for procurement and the financial limit etc. are as per the rules. The P.Os. are issued as per the extant instructions and are signed only by the authorised signatory. Amendment/Cancellation of P.Os. are issued only with the approval of the authority who is competent to procure the Medicines initially. The purchase orders are placed based on proper assessment of requirement viz. indents from various units, and certified by Accounts. Proper action has been initiated in the event of failure of firm to supply the drugs as per the conditions stipulated in the P.Os. STOCK OF MEDICINES; It should be seen that, the stock book of drugs is maintained up to date. The receipt and issues agrees with the receipt and issue vouchers. Date of expiry of Medicines are clearly indicated in the Register separately and no drugs are kept in stock after the date of expiry. Action has been taken to dispose off the time expired medicine. EXPENDITURE ON FAMILY PLANNING; It should be seen that the expenses involved are correctly assessed and debits transferred to the Ministry of Health. The special cash imprest drawn towards various family planning camps are properly accounted for and balance amount if any remitted correctly. Target set by the Railway administration has been achieved and if not the reasons should be analysed. OCCUPANCY REGISTER; The number of beds available and the occupancy position of the inpatients of the health unit should be checked to ensure that the facilities provided are properly utilised. Free treatment is given only to the eligible persons. In case of admission of Non-Railway patients for treatment, proper sanction has been obtained and the prescribed charges collected in advance. DIET CHARGES: In case of in-patients admitted in the Railway Hospitals who have availed diet, (other than those who are eligible for free diet) necessary diet charges at prescribed rates have been correctly worked out and sent to the Personnel Department and Associated Accounts for recovery. If the diet is provided to the Non-Railway persons and the retired Railway employees, the required charges are collected in advance and the accounts are settled before the patient is discharged.


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Process Manual

6.

WASHING OF LINEN: It should be seen that proper records are maintained for the number clothes handed over to the Dhabi’s for wash, date of issue and date of return. Necessary agreements have been entered into and the charges paid are correct and reasonable.

7.

REGISTER OF M & P ITEMS, SURGICAL INSTRUMENTS, UNIFORMS, LINEN ETC.: It should be seen that necessary registers are maintained properly separately for the above items. receipts and issues are posted correctly and supported by Receipt Vouchers, acknowledgements for the issues. All the M & P items, surgical instruments available in the Railway Hospital are in working condition and if not proper action has been taken to repair or to dispose the same. There is no item kept as idle, without being commissioned. Assets Register is kept upto date.

i). ii). iii).

iv). v). 8. i). ii).

iii).

iv).

v). vi). vii).

9. i). ii).

10.

DIETICIAN ACCOUNT: The imprest cash sanctioned and available with the dietician should be checked and cash balance verified and certified. The nature of transactions met from imprest should be checked to ensure that the items purchased, viz., vegetable, provisions etc. are at reasonable rate and proper records (ledgers) are maintained. It should be seen that the items issued to the cook are according to the scales and the number of meals, break-fast prepared daily are as per the requirements certified by the Matron/Doctor as the case may be. Arrangements (Agreement) exist for supply of Bread, Milk, Meat etc. should be verified and the requirements/indents placed are not in excess. The charges paid are reasonable. The Attendance Register and staff sanctioned for preparation and supply of diet should be verified to ensure that there no excess staff. The stock available in the storeroom should be test checked and compared with the ledger balance to ensure that there are no discrepancies. Tools and Plant Register should be verified and unused/empties are properly disposed off. LOG BOOK OF AMBULANCE VANS: It should be seen that the movement of the vehicle is properly shown and acknowledgements obtained. Charges wherever due are properly collected and remitted to Railways Account. INSPECTION NOTES-REVIEW: The Inspection Notes of CMD and other Officers should be reviewed to see that proper corrective action is taken wherever financial irregularities are noticed.

11. i). ii).

CASH IMPREST: The cash imprest should be verified and balance certified in the Imprest Register. It should be seen that the amount spent from imprest are reasonable and


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iii).

12. i). ii).

iii).

iv).

13. i).

ii). 14.

15. i). ii). iii). iv). v). vi). vii).

Process Manual

correct procedures are followed. In case the medicines are purchased locally to meet urgent need, sanction of the competent authority has been obtained for such purchases. RAILWAY EMPLOYEES CONTRIBUTORY HEALTH SCHEME: It should be seen that proper records are maintained and the prescribed charges are collected correctly. The amount collected are properly remitted to Railways revenue. The Money Receipt Book should be verified to see that the continuity of the serial number is maintained. Acknowledgements for the amount remitted, should be test checked with the amounts collected. The membership is renewed every year, No retired employee is allowed for treatment unless they have become the members and charges at prescribed rates are paid correctly every year. In case diet is provided to the retired employees under RECHS, the diet charges are collected in advance or before the patient is being discharged. REIMBURSEMENT OF MEDICAL CLAIMS: All claims for re-imbursement of Medical claims processed in the CMD's/ Const's Office are properly justified and certified by the Medical Units concerned. Relevant rules are correctly followed while processing such cases before the same being sent to Accounts Office for payment. In the case of inspection of Health Units, the inspecting official should check whether test check at prescribed schedules on Plat Form stalls (catering items) are done by the Health Inspector/ADMO and necessary records maintained at their end. Apart from the above checks, the following aspects should also be seen during inspection: Privilege passes, EDP, Medical Passes issued to the patients. Staff quarters. Leave records. Overtime/NDA records Scooter/Cycle stand contract if any. Deputation of doctor on study leave. Honorarium/Fee if any received by doctors etc.

(XIV) INSPECTION OF EDUCATIONAL INSTITUTIONS A)

RAILWAY SCHOOLS: The Head Quarters as well as Divisional Accounts Office should undertake as part of their inspection programme, the inspection of Railway Degree College (Hqrs. only) Junior colleges and schools. The following items should be seen especially during inspection of accounts of the Railway Schools in addition to the items common to all the offices. Similar checks should also be exercised in respect of Non-Railway schools if they are in receipt of Grants-in-aid from the Railway Administration.


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Process Manual

CASH BOOK: The maintenance of Cash Book, Receipts and Payments should be checked. The Cash Book should be closed daily and attested by the Principal or Head Master i.e. Head of the Institution. The Cash Book should have been reconciled with Bank Pass Book and there should not be any variation.

2. i). ii).

iii).

SPECIAL FEE AND TUITION FEE: It should be seen that: Special fee collected from the students are as per the instructions issued by the Railway administration. In case tuition fees are collected from the students, the tuition fee collected from the students should be remitted to Railways account. The connected Money Receipts are to be checked, for the amount remitted. Tuition Fee and Special Fee collected should agree with the number of students in the college/schools excluding those students who are exempted from collecting such fees.

3.

SCHOLAR SHIP: Scholar ships received from State Governments, for SC/ST, BC students should be verified to ensure that they are properly accounted and distributed to all the eligible students.

4.

SPECIAL FEE: The special fee collected from the students are authorised to retain by the college/schools and the expenditure should be spent in accordance with the instructions issued by the DEO (District Educational Authorities) or by the University in the case of Railway Colleges. The amounts spent for various activities viz., Sports, Lab, Parents-Teachers Association etc. should be checked to ensure that separate accounts are maintained, and the expenditure agree with the vouchers for each transaction.

5.

GRANTS-IN-AID: In the case of Railway Colleges, it should be seen that the 'UGC' Grant received has been properly utilised for the specific activity for which it was granted. The records exclusively maintained for this purpose should be checked.

6.

MISC. CASH : As the Railway schools and colleges are maintained by the Railway Administration, the schools premises should not be utilised for any other purposes unless it is authorised. Licence fee collected if any, for hiring the premises should be remitted to Railways. Such instances if any should be checked.

7.

UTILISATION OF FUNDS: Apart from special fee collected from the students, Educational institutions are sanctioned funds from Railway Budget, funds from Women's Organization etc. The inspecting official should check the utilization of such funds, and the accounts. The performance of the school/college with reference to the students strength and pass percentage in different examinations conducted during the academic year should be checked in order to ensure that the

8.


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Process Manual

infrastructure facilities provided are properly utilised to achieve the intended benefits. 9.

REGISTER OF LIBRARY BOOKS: It should be seen that the register is posted up-to-date and the receipts have been correctly accounted for and proper system is adopted for issue of Books to students. Necessary recovery has been made from the students concerned in the event of loss of Books issued to them.

10.

Tools and Plant Registers should be reviewed to ensure that all items are accounted for and periodical stock-verification carried out.

B)

INSPECTION OF TRAINING CENTERS: As a part of the inspection programme, the Headquarters and Divisional accounts office should include Training institutions in their annual programmes. All the training institutions should be periodically inspected at least once in three years (in case of small institutions). The following items should be specially checked during inspection of accounts in addition to the items common to all the units.

1.

TRAINING PROGRAMME: i). Training facilities and courses conducted during the year should be reviewed to see that the training facilities provided by the Railway Administration have been properly utilised. ii). The number of courses conducted and the attendance of staff to various courses should be checked. If the staff attended to each course is less, the matter should be reported to the Head of the Department and Personnel Branch.

2.

TEACHING ALLOWANCE: The number of instructors sanctioned and actual number of instructors available should be checked. Teaching allowance to the instructors is admissible only to those Training Centres as specified by Railway Board. It should be seen that Teaching allowance is paid only to those instructors who have been screened by the CPO and paid only to those who were on deputation for a period not exceeding five years.

3.

CATERING FACILITIES: The facilities provided by the Railway administration to the trainees for messing arrangements should be checked.

4.

TOOLS AND PLANT: Tools and Plant Register should be reviewed for proper accountal of all items including items provided in the Hostel to the Trainees. Whether periodical stock verification conducted or not should be checked.

5.

LIBRARY BOOKS; It should be seen that: Whether Register is maintained for receipts of all Books with complete details. Issues of Books to the Trainees should have proper acknowledgements. In the event of non-return of books/loss of books the cost of the books should be recovered from the trainees concerned.

i). ii). iii).


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Process Manual

The accounts of uniform, vehicles, passes should also be checked during inspection. The results of statutory audit are communicated through: i) Specific reports of more important and serious irregularities discovered in the course of Audit of Accounts, Departmental offices and Station Records. ii) Audit Notes detailing minor irregularities discovered in the course of Audit of Accounts office records. iii) Inspection Reports showing the results of Audit of the initial records of Executive offices. (Para 801-AI) Communication received from Audit relating to the above will be in the form of Audit Notes, Inspection Reports, Special letters and Draft paras. Audit Notes and Inspection Reports will be in two parts. i) Part I-Audit Notes will detail important irregularities noticed by the Audit during the monthly test audit of the Accounts office. ii) Part II Audit Notes will cover minor irregularities. iii) Part I Inspection Report will show major irregularities noticed by the Audit while inspecting the initial records of Executive offices and Part II will show other cases. iv) Special letters of specific Report may deal with important procedural defects noticed during the monthly audit, which the Audit may desire it to be brought through specific reports to be sent to the Executive Officer. v) Any case that the Audit may consider to involve major financial irregularities or procedural defects resulting in infructuous expenditure may be taken up in the form of Draft Paras. The Principal Director of Audit in Duplicate issues audit Notes, Audit Inspection Reports and Special letters in duplicate. In the case of Inspection Reports one copy of the same should be sent to the Executive officer whose office was inspected for his remarks. The Accounts officer will examine the reports and furnish remarks, which should be scrutinised carefully, and if further clarifications are necessary, this should be called for from the Executive officer before issue of final reply to Audit Officer. If the Audit Officer issues further comments on remarks already furnished, this should be dealt with in the Accounts Office independently where possible; if not, a reference should be made to the Executive Officer to obtain the clarification sought for by the Audit Officer. DISAGREEMENT WITH AUDIT: If requested by the latter make a reference to the General Manager. However, when the question is one of Accounts Procedure, the matter should be referred to the Finance Directorate of the Railway Board. The General Manager will be requested to obtain orders of Railway Board if the matter is beyond his competence to decide. While making such references the Accounts Officer should send a verbatim copy of the Audit objection and statement of his own views. Audit Notes should be processed in the Accounts Office and reply issued. Replies to Part I Reports, specific reports and important irregularities should be sent to the Audit Officer as soon as possible. No formal reply to Audit Notes and Inspection Reports Part II is required to be sent to the Audit. The disposal of such Audit notes and Inspection Reports should be made available to the Director of Audit whenever required. TIMELINE FOR REPLY TO AUDIT REFERRENCE : It is of utmost importance that all audit objections in one or the other form mentioned in Para 2 above should be given immediate attention. Railway Board have stressed the need for expeditious disposal of all audit objections and


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Process Manual

directed that there may not be any outstanding reports of over 3 years old. By ensuring that even at the initial stages Audit objections are dealt with promptly completely and at adequate level, the need for Audit Officer taking up the same subject in the Principal Officer's Meeting and at Railway board's level could be reduced. In order to ensure their quick disposal, a proper record should be maintained in the Accounts Office. The Register, wherein should be entered all the Audit Notes, Inspection Reports and Special letters with details of action taken, should be periodically reviewed to see whether final reply has been issued in individual cases. If the action is pending with the Executive Officer, the Officer concerned should be contacted or addressed to furnish immediate reply. If the action is pending with the Accounts Office, the reports should be put up to the Accounts Officer with remarks for delay in the issue of reply. If no finality is reached even after correspondence, the Accounts Officer should arrange for a tri-partite meeting between Accounts, Audit and the Executive Officer concerned after fixing the date in consultation with the Executive Officer concerned and Audit Officer. The Audit Officer's acceptance of the remarks offered during the discussion should be recorded in the minutes of the meeting and where further clarifications are called for, these should be obtained from the Executives and furnished to the Audit Officer. Executive Officer should also maintain a register showing the action taken on each audit objection. This register should be reviewed by the Executive Officer also to ensure that effective actions have been taken for the disposal of all audit objections. The Accounts Inspection staff should specifically examine the effectiveness of the action taken and deficiencies noticed should be suitably taken up.

i). ii).

iii).

iv).

v).

vi).

MINIMIZING THE NUMBER OF OBJECTIONS: The draft inspection report should be discussed with the Executive Officer concerned before making it final. This is known as intra-conference. Such steps should also be adopted in minimizing the number of objections and also reduced unnecessary work. The following steps, therefore, should be taken in this direction. The Audit Officer should discuss draft Inspection Report and Executive Officer after the inspection is completed. It is known as exit Conference. As per extent instructions, replies to the Draft Audit Reports i.e. 'DOS' should be sent to the Audit Officer within 30 days after the inspection is completed. This will enable the Audit to finalise the reports and to minimize the number of paras. The Executive Officers are expected to verify the facts and in case they are correct and complete they should record their acceptance in writing. If it is otherwise, they should amplify the position to the Audit Officer in writing so that the Audit view may be based on complete facts. In the case of minor objections, the Executive Officer concerned should take remedial action promptly and the fact that such an action is taken should be noted in the minutes of the discussion so that these objections may not appear in the reports. In regard to cases where regularisation by higher sanction is necessary, these should be obtained quickly. In the event of any delay in obtaining the sanction, the Audit may be advised of the position so that they may consider the inclusion of the item in the report. In any case, the requirement of higher sanction should be discussed in the meeting and the matter should be settled. If the Audit Officer has objected to any payment of recurring nature and if the views are acceptable to the Accounts Officer, he should place the amount under objection, the payment being treated as provisional pending receipt of formal


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Process Manual

orders from higher authorities or settlement of the objections by the Audit. A copy of the minutes of discussion held between Executive Officer and Accounts Officer should be furnished to the Headquarters office for information. DRAFT PARAS: All the important cases coming to the notice of Audit which Audit considers to be fit case for incorporation in the C & AG's Report for Presentation to Parliament will be brought to the notice of Railway administration in the form of Draft Paras. A procedure has been evolved by the Railway Board according to which before any item is taken as Draft Para, the Principal Director of Audit would generally address, D.O. letters to the Heads of Departments/FA & CAO forwarding a statement pointing out the irregularities noticed and asking for verification of facts and figures. The board for replying to these references has laid down a time limit of four weeks. In case, where the verification of the facts and figures would involve reference to a number of divisions and other authorities and would require more time for verification, the PDA should be addressed to extend the time limit suitably. FA & CAO has to co-ordinate with PHODs concerned as well as Railway Board for speedy disposal of Draft paras. This procedure would enable the Heads of Departments/FA & CAO to devote adequate attention to the points raised by the Principal Director of Audit and reduce in a way the number of formal Draft Paras to be issued. It is therefore, important that adequate attention should be paid to such references. Draft Paras are generally on the outcome of earlier audit notes or correspondence from Audit. To deal with these draft paras, Railway Board have laid down procedure. According to which Principal Director Audit will prepare draft paras and addressed to General Manager, sending copies thereof to the Railway Board (EDA) and the DAI (Railways). Copies of the Draft Paras will also be endorsed to the FA & CAO and concerned PHODs. Railway Administration should give their final reply after consultation with Board within a period of 8 weeks. The reply should be sent to the Board within 5 weeks from the date of receipt of Audit Paragraphs so as to allow time for further enquiry and correspondence within the overall period of 8 weeks within which a final reply has to be sent to the Principal Director of Audit. Keeping the Boards directives in view, these draft paragraphs should be dealt with promptly and comprehensively at the highest level possible. As the General Manager is required to reply to the Draft paras, it is necessary for the PHODs concerned to personally examine every detail concerning draft paras so that replies may be well informed, complete and effective particularly in regard to facts which might have influenced the authorities concerned at the decision making stage. At the Divisional level, the Divisional Railway Manager should nominate a JAG to co-ordinate the collection of information at the divisional level. It will be the responsibility of the Divisional Officer primarily concerned with the Para to verify the facts and figures furnished therein. The Senior Divisional Finance Manager/DFM should also give highest priority in regard to verification of factual information pertaining to Draft paragraphs.

i).

POINTS TO BE NOTED WHILE DEALING WITH DRAFT PARA:While dealing with the Draft Paras, the following points should be borne in mind and complied with by all concerned; It should be ensured that all important and pertinent facts having a direct bearing on the case, and the extenuating circumstances, if any, which if not taken cognisance of may lead to incorrect appreciation of the case, are brought out in the supplementary remarks to the Draft Paras.


01.01.09



Process Manual

ii).

While pointing out the inaccuracy of the figures, the reasons as to why the figures are considered incorrect and what in the opinion of the Administration should be the correct figures, should be clearly furnished. As to the facts also, a similar procedure should be followed, furnishing the orders, instructions, etc., if any issued on the subject. iii). Procedural lapse pointed out should be verified and, if approved, the correct procedure introduced. The responsibility for the lapses pointed out should be fixed and action taken to prevent recurrence indicated. Progress made regarding disciplinary action, if any taken should be indicated. The circumstances, in which deviations/lapses were allowed to occur, should be specially examined. iv). Where recoveries or over-payments are the subject matter for comment, action to recover the amount and the recoveries made so far should be furnished. v). It is also necessary to examine, where applicable, the financial implications, if the Audit contention is conceded. Where more than one alternative is possible, the relative economics should be gone into carefully. vi). Where necessary, the points should be discussed with the Local Audit Officer, along with the Accounts Officer. vii). At every stage, the associated Finance/Accounts Officer should be consulted and the Draft Paras, scrutinised conjointly, the comments, etc., duly vetted by the Associated Accounts Officer with reference to all available records. viii). In order to bring down the outstanding Draft Paras and furnish satisfactory remarks to Principal Director of Audit, frequent review meetings with the concerned HODs should be arranged. THE FOLLOWING TIMETABLE SHOULD BE OBSERVED FOR DISPOSAL OF AUDIT PARAS. i). Despatch of the copies of paras by the FA & CAO to all HODs etc. 2days on receipt in Accounts Office. ii). Verification of facts and figures by the Executive Officer primarily concerned with Para and submission of remarks to FA & CAO = 3 weeks. iii). Associate Accounts vetting and scrutinize the remarks of Executive = 1 week. iv). Scrutiny and to obtain GM's approval = 1 week. v). Finalisation of the reply and to obtain Railway Board's approval and forwarding to Railway Administration remarks to Principal Director of Audit = 3 weeks. vi). Discussion with PDA including correspondence, if any should be completed within the over all period of 8 weeks. As the overall limit of 8 weeks cannot, at any rate, be exceeded, it is necessary that the queries from Railway Board should be attended to on 'TOP PRIORITY' basis. (B) ACCOUNTS INSPECTION REPORTS: The action required to be taken after the inspection is over has been indicated. After the discussion of the preliminary report with the Head of Office is completed, the inspection report should be prepared embodying all irregularities and objection for which no satisfactory explanations were forthcoming during the discussion. The inspection report should be issued finally as soon as possible after the return of the Inspection party from the inspection. It should be noted that issue of the report in respect of Main office, which was inspected, should not be delayed just because the inspection of subordinate is not completed. HOW INSPECTION REPORT IS PREPARED: The reports should be prepared in two parts i.e., Part I and Part II. These should again be sub-divided into non-Personnel and Personnel. Particular care should be taken about the language and tone of the report. All objections should be __________________________________________________________________________________________ INSP Section Chapter 6 Rev 00 Page 41 of 43

01.01.09



Process Manual

stated in simple and polite terms. Part-I: This should contain points of major importance only which may be held to include objections involving recurring over payments due to wrong fixation of pay, grant of leave and T.A. under a wrong set of rules etc. and any other irregularities which are required to be regularised under competent sanction. The remarks for individual paras should be called for from the Head of the Office Inspected. Part II: All other items, which have not figured in Part I should be included in Part II. The disposal of paras in Part II may be left to the Head of Office inspected. He should however, give suitable remarks as to the action taken by him against each item in the report before filing it. The Accounts Officer should during his next inspection, review the remarks recorded on the Executive officer's copy of the Part II of the report and satisfy that suitable action has been taken on the points raised therein. Part I of the Inspection Report should be prepared in Triplicate. One copy will be retained in the Accounts Office as Office copy and Two copies sent to the immediate superior of the Officer whose office was inspected, with a request that one copy may be forwarded to the Head of the Office Inspected for remarks. In the case of Divisional Office, all Part I Inspection Reports should be sent to the divisional officers personally. The officer whose office was inspected should return one copy with as complete replies as possible through his immediate superior to the Inspecting Officer. Before forwarding the replies, the immediate superior should satisfy that they are correct and complete and where necessary should have them amended or amplified to avoid further correspondence. The remarks so received should be scrutinised in the Accounts Office and further action that may be necessary taken under the orders of the Accounts Officer. If any cases of serious irregularities come to light in the disposal of Part I of the Inspection Reports the details thereof should be entered in the "Register of Serious Irregularities" and the progress of their disposal carefully watched. Part II of the Inspection Report should be made out in duplicate. One copy should be retained as office copy and other copy sent direct to the officer-in-charge of the office inspected with the request that the irregularities pointed therein may be regularised and the recurrence of such irregularities guarded against. Any items of objection, which has a bearing on the work of the Accounts office, should be noted down and pursued with the sections concerned. Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. __________________________________________________________________________________________ INSP Section Chapter 6 Rev 00 Page 42 of 43

01.01.09



Process Manual - [PARA 803 A1]

Recording of results of Test- Check:The result of test check should be recorded systematically in a manuscript register in the form given below:SRN O.

Item of work test

Extent

of

Test Particulars of

check prescribed

checked

Name of the

Result of

Whether

the

vouchers elected

SO/SSO (A) who

Test

discrepancy

for test check

had test

check

col.6 has been

in

checked the

pointed out by

item

the supervisory staff

2

3

4

5

6

7

The test check register should be opened separately by each official; the

test

check is required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register.

If the discrepancy calls for a

lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers.

The intervals at which different registers maintained in

Accounts Offices should be put up for inspection by Officers. 5.3)Periodicity of submission of Test- Check of register to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. __________________________________________________________________________________________ INSP Section Chapter 6 Rev 00 Page 43 of 43

01.01.09


Process Manual

Sr.DFM's Office , West Central Railway , Bhopal

ACTIVITY/ RESPONSIBILITY MAPPING CHART SR. No.

Scope Of Work

Dept.

1

Inspection of various offices of BHOPAL Division, Preparation,issue & ALL DEPTT. closure of reports & review of replies.

2

To deal with all reports Issued by; Divisional Audit Officer:-

4

Supervisor

AA Code

NAME OF A.A.

A1

B1

M.P.MISHRA

(A) Part II Audit Inspection Report

ALL DEPTT.

A1

B2

Hemant

(B) Part II Audit Note

ALL DEPTT.

A1

B3

James Tiwari

( C ) Special Letters,Draft Para,Part I Audit Inspection Report,Rough Audit ALL DEPTT. Note(RAN),Part I Audit Note

A1

B3

James Tiwari

To submit monthly, Qtrly, Half yearly and Annual returns to HQrs & Effy section in the first week of every month.

A1

B3

James Tiwari

ALL DEPTT.

To Verify all settlement cases & record recoveries outstanding if any brought ALL DEPTT. out in Insp. Reports:(A) Part II Audit Inspection Report

ALL DEPTT.

A1

B2

Hemant

(B) Part II Audit Note

ALL DEPTT.

A1

B3

James Tiwari

Special Letters,Draft Para,Part I Audit Inspection Report,Rough Audit Note(RAN),Part I Audit Note

ALL DEPTT.

A1

B3

James Tiwari

Part I and Part II Account Inspection Report

ALL DEPTT.

A1

B1

M.P.MISHRA

Railwy Board Inspection Report(Part I and Part II),HQ Inspection Report ALL DEPTT. Part I and Part II

A1

B3

James Tiwari

6

To submit position of outstanding audit reports, accounts inspection reports to Sr. DFM as & when called

ALL DEPTT.

A1

7

To attend tender opening in various offices

Various Offices

A1

8

To forward Inspection notes, Line notes of HQrs Officers to concerned divisional officers, RLY Bd Inspection report (Part I and Part II),obtain ALL DEPTT. remarks, verify and close the same

A1

Related with Insp. Section

A1

5

9

Corrospondence related with RTI ,HQ,DRM etc.

INSP SEC CHPATER 07

Page 1 of 1

Rev 00

01.01.09

Hemant B1,B2,B3 ,James Tiwari, M.P.Mishra

B3

James Tiwari

Approved by:________

Sr.DFM's Office , West Central Railway , Bhopal

INSP SEC CHPATER 07

Page 2 of 1

Rev 00

01.01.09

Process Manual

Approved by:________

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY BHOPAL

Annexure - 'A'

PROCESS MANUAL

LIST SHOWING INSPECTIONS UNITS OF BHOPAL DIVISION ANNEXURE - 'A'

(I) Engineering Department Sr.DEN(N)/BPL a) AEN/Guna b) AEN/SFY c) CIOW/Guna d) CIOW/SFY e) PWI/Guna f) PWI/SFY

(II) S&T Department i) SR.DSTE(M) BPL DSTE(N)/BPL

a) ASTE/N/BPL b) CSI/BHS c) CSI/Bina d) CSI/Guna e) CTI/Bina

ii. DEN(S)/BPL a) AEN/HD b) AEN/ET c) CIOW/ET d)CIOW/HD e) CPWI/Y/ET f) CPWI/M/ET g) CPWI/HD

iii) DEN(C)/BPL a) AEN(M)/BPL b) AEN/Bina c) IOW(M)/HBJ d) CIOW(M)/BPL e) CIOW/Bina f) CPWI/N/BPL g) CPWI(S)/BPL h) PWI/Bina

iv) XEN(MD)/BPL a) AIE

ii.. Sr.DSTE(M)/BPL

DSTE(S)/BPL a) ASTE(S)/ET b) CSI/HD c) CSI/ET d) CSI/BPL e) CTI/ET f) CTI/HBJ g) CTI/BPL

iii) DSTE/ASTE (M/W) Controlling under Dy.CSTE(M/W)/NGP

iv)( ASTE/PRS/BPL ) controlling under Dy.CSTE/PRS/CSTM.

a) CTI(M/W)BPL

a) CTI/PRS/BPL

INSP SECTION REV:00 01.01.09 ANNEXURE - A APPROVED BY__________


III Electrical Department i) Sr.DEE(G)/BPL a) AEE(G)/BPL b) AEE(G)/ET c) EF(M)/HBJ d) EF(M)/BPL(PRS) e) EF(M)/Bina f) Sr.EF(M)/PY/ET g) HT & R/BIN h) EF(M)/HD i) EF(M)Guna j) Sr.EI(M)/SFY k) SR.EF(M)/BPL l) EF(M)/NY/ET m) EF/TL/ET n) Sr.EF(TL)/BPL V Mechanical Department i) Sr.DME (P, C&W)/BPL a) AME(HQ)/BPL b) AME(G)/ET c) CWS/Bina d) CWS/BPL e) CWS/PY/ET f) CWS/SL/ET

Annexure - 'A'

ii) Sr.DEE(TRD)/BPL a) AEE(TRD)/HD b) AEE(TRD)/Bina c) DEE/TRD/ET d) CTFO/Bina e) TFO/BAQ f) TFO/BHS g) CTFO/NSZ h) CTFO/RC/HBJ i) TFO/OBDG j) ATFO/KNW k) TFO/Khirkiya l) TFO/Banapura

ii) Sr.DME(D)/ET a) DME(D)/ET b) AEE(D)/ET

g) CWS/NY/ET h) ALF(D)/NSZ i) LF/Guna j) CWS/Guna

iii) Sr.DEE(TRO)/BPL a) AEE(TRO)/BPL b) LF/BPL c) LF/Bina d) LF/ET e) CTFO/Tripshed/BPL f) TFD/Tripshed/ET g) ATFO/Tripshed/Bina iv) Sr.DEE/TRS/ET a) DEE/TRS/ET b) AEE/TRS/ET.

VI Operating Department i) Sr.DOM/BPL a) DOM/BPL b) AOM/BPL c) Sr.AM/ET d) SM/GAZ/BPL e) AM/Guna f) Control Office(CHC)/BPL g) All SMs/ASMs/ under Sr.DOM/BPL's Control h) CYM/ET i) CYM/BIN j) CYM/NSZ

PROCESS MANUAL

IV Security Department DSC/BPL a) IPF/BPL b) SIPF/HBD c) ASI/PF/BPL/R d) IPF/BIN e) SIPF/BHS f) ASI/NSZ g) IPF/Guna h) IPF/Stn./ET i) SIPF/HD j) IPF/YD/ET

VII Sefety Department i) DSO/BPL a) TI/HD(W) b) TI/East/HD c) TI/South/BPL d) TI/N/BPL e) TI/Bina f) TI/Guna



VIII Commercial Department Sr.DCM/BPL a) DCM/BPL b) ACM/Catg/BPL c) ACM/Coaching/BPL PRO d) CCI/HD e) CCI/ET f) CCI/BPL g) CCI/BIN h)CCI/Guna i) Base Kitchen/ET XIII Schools a) Railway Primary School(H)BPL b) Railway H.S.School (NY)/ET c) Rly. Primary School 12 block/ET d) Railway Primary School(N) Bina e) Railway Primary School(Eng) Bina

Annexure - 'A'

IX Personnel Department X Medical Department Sr.DPO/GA/BPL DPO/BPL I) CMS/BPL/NSZ APO/BPL a) DMO/HBJ b) CHI/NSZ XII Stores Department c) CHI/BPL/Station DCOS/EA to DRM/BPL ACOS(ELS)/ET ACOS/D)/ET

II) CMS/NY/ET a) DMO/Station/ET b) CHI/NY/ET

XIV Pass/PTO Accounts

III) CMS/Bina a) CHI/Bina b) DMO/Guna

a) SO/GRP/ET b) SO/GRPBPL c)SO/GRP/BIN

PROCESS MANUAL

XI Pass/PTOs accounts, Dead Stock,

Stationery, Imprest etc. of:a) Sr.DFM/BPL b) DC/BPL c) Asstt.DC/ET

XV RRB/BPL XVI RCT/BPL



Process Manual

Annexure -B Annual Accounts Inspection Program for the year of 2009-2010 for the Bhopal/Division

Sr. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Name of Unit

Period of

Sr.DCM/BPL M S.Bina Dy.CE.XEN.BRG/BPL SS/ET CMS/NSZ/BPL SS/ET SrDEN(co)BPL SS/BPL DRM(p)BPL BTC/ET CPW/(N)/HD SSE(Tell)GUN ADEN/BPL ADEN/GUN SMM(Els)ET DMO/HD SE/Sig/Tel/SVPI SSE(M)El/SVPI SSE(W)NY/ET AEE/G/ET DMO&CHI/SFY SSE/PWI(N)/BHS CHC(Control)BPL SSE(M)EL/SYF SSE(TRD)ET SSE(Loco)ET CYM/NSZ SEE(TRD)NSZ Rly.School/BINA SM/Barkheda DMO/HBJ

Inspection 1 1 1 1 1 1 1 1 1 2 2 3 2 2 2 3 3 3 2 2 3 2 2 3 2 2 2 2 3 3 3

Inspection done to 08-09 Audit 07-08 06-07 *** 08-09 07-08 **** 07-08 **** 07-08 **** **** 07-08 06-07 06-07 **** 05-06 **** **** 04-05 **** **** **** **** **** 06-07 **** **** **** **** 05-06 ****

Accounts 05-06 06-07 *** 07-08 06-07 06-07 06-07 06-07 05-06 **** 04-05 04-05 05-06 05-06 04-05 03-04 **** **** **** **** **** 03-04 **** **** 03-04 **** **** 04-05 **** 04-05 ****

Inspection proposed by Audit oct&nov.09 Feb. 10 July. 09 *** Jan.&Feb.10 Oct.&Nov09 May.09 *** Dec.09 March.10 *** **** May/June.09 *** *** March.10 **** **** **** **** **** **** **** **** **** Jan.10 **** **** **** **** Jan.Feb.10

Man Days Accounts April 09 Sep. 09 Jan. 10 DEC.09 Aug.09 May.09 March.10 Nov.09 June.09 July.09 Feb.10 May.10 Dec.09 April.09 June.09 Aug.09 Oct.09 Sep.09 Aug.09 Nov.09 July.09 Oct.09 May.09 Feb.10 Jan.10 July.09 Sept,09 Oct.09 Nov.09 Dec.09 July.09

Reguired 3*3=9 3*3=9 3*3=9 3*3=9 3*3=9 3*3=9 3*3=9 3*3=9 3*3=9 3*2=6 3*3=9 3*2=6 3*2=6 3*2=6 3*2=6 3*1=3 2*2=4 2*2=4 3*2=6 3*2=6 3*2=6 3*3=9 3*2=6 2*2=4 3*2=6 3*2=6 3*2=6 3*2=6 2*2=4 3*1=3 3*1-3

Days

Remarks

3 3 3 3 3 3 3 3 3 2 3 2 2 2 2 1 2 2 2 2 2 3 2 2 2 2 2 2 2 1 1

_____________________________________________________________________________________________________________________ INSP SECTION CHAPTER 6

PAGE 1 OF 1Rev : 00 01.01.09

APPROVED BY________


32 33 34

SM Sukhi Sewaniya SM/BRRG IOW/NSZ

3 3 2

**** **** ****

Process Manual

**** **** ****

**** **** ****

Jan.10 10-Mar Feb.10

3*1=3 2*2=4 3*2=6

1 2 2

_____________________________________________________________________________________________________________________ INSP SECTION CHAPTER 6

PAGE 1 OF 1Rev : 00 01.01.09

APPROVED BY________

Document No: SV January 01, 2009

STOCK VERIFICATION CELL

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5070 E-mail : [email protected] Compiled By (A.K.AGRAWAL) SR.ISA

CO-Ordinated by (D.N.DWIVEDI) SSO/ISO

CO-Ordinated by (Rajeev Shrivastva) ADFM-II

Reviewed by (R.M.DESHMUKH) ADFM-III



No. of Pages

Section/ Ref

Title

1

Abbreviations

01

2

Introduction

02

3

Sources and References

01

4

Scope of work

01

5

Sectional Procedure

21

6

Calendar of Events

01

7

Flow chart voucher check

02

01

Activity and responsibility 8

chart

01

9

Code Allocation staff sheet

01

10

Organization chart

01

11


01

12

Monthly Report

01

13

List of Records

01

14

Section Process flow chart

01

15

Changes to Manual

01

Sr.DFM’s Office West Central Railway Bhopal

Process Manual

ABBREVIATIONS SR. No.

Term

Expansion

1.

ASV

Accounts Stock Verifier

2.

CAP

Capital Account

3.

CC

Completion Certificate

4.

CR

Completion Report

5.

DFM


6.

DS

Dead Stock

7.

HYAR

Half Yearly Arrears Report

8.

ISA

Inspector of Stores Accounts

9.

MAS

Material At Site Account

10.

MPR

Monthly Progress Report

11.

NR

Narrative Report

12.

REV

Revenue

13.

Sr. ISA

Senior Inspector of Stores Account

14.

SR.DFM


15.

SV CELL

Stock Verification Cell

16.

SV SHEET

Stock Verification Sheet

S.V. Section chapter 1

Page 1 of 1

Rev:00 01.01.09

Approved by _____________

Page 1

10 Org Chart

ORGANIZATIONAL CHART SR DFM

DFM/ADFM

SR.ISO(CO.) A1

ASV (B1)

SR.ISA A2

SR.ISA A3

ASV (B2)

SV SECTION CHAPTER 10 : REV: 00 01.01.09 PAGE 1 OF 1

SR.ISA A4

ASV (B3)

ASV (B4)

APPROVED BY______________

Page 2

SV SECTION CHAPTER 10 : REV: 00 01.01.09 PAGE 1 OF 1

10 Org Chart

APPROVED BY______________


Process Manual

MEASURABLE PARAMETERS SR NO. 1

Activity

Time taken/given for Disposal

S V Sheet & N/Reports

2

MPR

3

Half Yearly Arrears reports

Issued immediately to stock holders after stock verification and surprises check of that unit 5th of the following month 5th of the July & 5th of Jan. pertaining to the Half year ending 30th June & 31st Dec


____________________________________________________________________________ S.V. Section chapter 11

Page 1 of 1

Rev:00

01.01.09

Approved by _______________


PROCESS MANUAL

MONTHLY REPORT (STOCK VERIFICATION BRANCH) Month: Monthly Processed Status S. No.

Activity


Processed In Time


Remarks, if any

1

2

3

4

SR.ISA(CO.)/BPL (Name & Seal)

SV SECTION CHAPATER 12 PAGE 1 OF 1 01.01.09

SR.DFM/BPL (Name & Seal)

APPROVED BY________


PROCESS MANUAL

LIST OF RECORDS STOCK VERIFICATION CELL Section: ____________________

S. No.

Record Name

Record No.

Format No., if any


Program Registers

AC/BPL/ISA/PROGRM/01

S 3206

Sr.ISA CO-ORD 15 year

2

Field Book Register

AC/BPL/ISA / FILEDBOOK/02

S 3213

Sr.ISA/ ASV’s

15 Years

3

Stock verification sheet

AC/BPL/ISA/ SV SHEET/03

AU68B AC61FS1260

& Sr.ISA/ ASV’s

15 Years

4

Completion Reports

AC/BPL/ISA/CR/04

S 3251

ASV

15 Years

5

Compilation Certificate

AC/BPL/ISA/COMP CERT/05

S 3250

ASV

15 Years

6

SV Sheet & N/R

AC/BPL/ISA/SVS NR/06

S 3261

Sr.ISA/ ASV’s

15 Years

7

Weekly Dairy

AC/BPL/ISA/WEEKLY/07

AC/67B

ASV

15 Years

8

Lot register for lots sold and delivered

9

Recovery register

1

10

Register of test check and work done by ASVs.

AC/BPL/ISA/LOT REG/08

Sr.ISA CO-ORD 15 Years

AC/BPL/ISA/RECOVERY/09


AC/BPL/ISA/TESTCHCK/10



SV SECTION CHAPTER 13 PAGE 1 OF 1 11.11.09

REV:01


Sr.DFM’S OFFICE , West Central Railway Bhopal

Process Manual

SECTION PROCESS FLOW CHART Collect information regarding existing as well as new units from Executives i.e. name of StockHolder, Nature of Stock, Qty. Nos. etc.

Decide frequency of Stock Verification according to Nature of Stock for e.g. 1. Dead Stock – Once in 3 years 2. Revenue Items – Once in 2 years 3. MAS A/c – Once in a Year 4. Fueling Point – Once in 4 Months 5. Catering Unit – Once in 4 Months 6. Staff Canteen – Once in a year

Distribution of Annual Stock Verification Programme to the Accounts Stock Verifiers

Field Stock Verification by ASV’s Approval of Annual Stock Verification Programme by FA & CAO (S&W)

Preparation of SV Sheets / Narrative Reports and conveying to the Executives of the concerned Units

Remarks from Executives

Scrutiny of Remarks by Sr. ISA, put upto DFM for closure or seeking clarifications

Advice to Concerned Executive regarding closure of SV Sheet or further clarification or advice of recovery/fixing of responsibility as the case may be.

Submission of MPR & HYR to Headquarters

END

_________________________________________________________________________________

S.V.SECTION CHAPTER 14 REV :00

01.01.09

PAGE 1 TO 1

Approved By________

Sr.DFM’s Office, West Central Railway ,Bhopal

Process Manual


S.V.

chapter 15

Date

Section

Rev:00 Page 1 of 1


01.01.09

New Rev No.

Approved by __________________


Process Manual

INTRODUCTION: Verification of stock is an important tool to prevent inefficient lock up and leakage of scarce resources. The success or otherwise of the stock verification depends to a large extent on the knowledge and consequently the efficiency of the staff involved. In any organization, Stores represent money. Any imprudent, inefficient act of buying and accumulating of huge stocks would result in unnecessary locking up of CAPITAL, which otherwise could have been used for other services. Inventories of raw materials, stores and spare parts and the value of unfinished jobs in Railway workshops represent essential but unproductive Capital Investment. Efficient Inventory management requires lowest stock level with highest service levels. While various phases of paper work connected with inventory control have been mechanized; the human element connected with physical verification of stores by stock verifiers to see whether they accord with Books or not, can not be done away with. This phase of work is essential in achieving the larger objectives of inventory control. Indian Railways as the largest Govt. undertaking needs to maintain huge inventories involving thousands of Crores as capital. Hence, a systematic management at all levels is imperative. The basic object of material management is to keep the investment or inventories to the barest minimum and ensure availability of material of the right quantity and quality at the right time and at the right place. The effectiveness of inventory control is judged with reference to the Turn-Over Ratio. During

the

verification

whether

the

departmental

regulations

governing purchase, receipt and issue, custody, condemnation, sale and stocktaking are rigidly followed, any important deficiency in the quantities of stores held or any grave defects in the system of control will also be highlighted. Annually, a statement of stores transactions is submitted to the Railway Board in Form S-3001 wherein among other details of stores transactions, FA&CAO has to give a certificate whether (i) the materials accord with the description and specification shown in the Cards, (ii) the quantities in the Transaction Register of the accounts office have been compared with the quantities in the Bin Cards of the Stores Department and the latter has also been proved during stock taking of the year and (iii) if this has not been completely done then the extent of comparison made of stock-taking and correction of books as a result thereof. _______________________________________________________________________________________ SV Section chapter 2

Page 1 of 2

Rev: 01.01.09

Approved by _______________


Process Manual

The Appropriation Accounts of the Railway are prepared to the Parliament and for scrutiny of the Public Accounts Committee. statements and annexure to the

for Presentation Among other

Appropriation Accounts, the following information of

stores accounts, is also sent. i) Statement of Stores transactions (S-3001) ii) The result of stock verification and of revaluation of stores and iii) The agency employed for such verification and revaluation. With a view to assisting the Head of the department in furnishing of the above certificates/statements, the stock Verification by Accounts department is undertaken in addition to the departmental stock verification In pursuance of the above, the extent and scope of inspection and verification are as varied and complex as are the wide and varied ranges of stores and accounts provided for the peculiar needs of the Railway. Within its ambit, the duties of verification staff comprise not only the physical verification of stores and inspection of Accounts in all its complicated aspects, but also the intelligent and efficient scrutiny of the different shades of stores transactions and the relevant Accounts, which are built up on the strength of admissible vouchers. In the course of inspection and verification of stores and taking notice of such accounts and vouchers as are relevant to the transactions, the verification staff have to be keenly alive to the responsibility and the trust reposed in them, as the representatives of FA&CAO, who is charged with the duties and responsibilities of effective supervision, direction and control of Railway Finances. The ISAs/ASVs play a major role in detecting various short comings on the part of store holders during their periodical verifications and inspections by conducting qualitative analysis and high-lighting them promptly to the management through Narrative/Special Reports. This helps the top management to generate inventory consciousness among the store holders and controlling officers. In addition to this, the important irregularities detected during the course of special/surprise checks are periodically brought to the notice of concerned HODs for taking remedial measures and appropriate action at their level. The stock verifiers are also supposed to educate the executive on proper maintenance of accountal and proper system of book keeping.

_______________________________________________________________________________________ SV Section chapter 2

Page 2 of 2

Rev: 01.01.09

Approved by _______________


Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction therefore; any violation of these provisions would be treated as an irregularity. The circulars issued by Railway Board are extension of codal provisions; therefore, they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on Stock Verification Section, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of Stock Verification section is guided by the following documents: •

Indian Railway Stores Code , Part I and Part II,

•


•

Stock Verification manual,

•


•

Compendium and circulars issued by Zonal Headquarter.

•

Instruction/guide lines issued from time to time by Railway

Board, and by HQ. In this document instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form. For example 3301-S means paragraph 01 of Chapter XXIII of the Indian Railway Code for the STORES Department Volume-I.

_____________________________________________________________________________________ S.V. Section chapter 3

Page 1 of 1

Rev:00

01.01.09

Approved by _______________


Process Manual

SCOPE OF WORK

1.

PREPARATION OF:•

Annual verification Program on sensitivity analysis.

•

Carry out the stock verification of allotted units.

•

Carry out special checks as directed by FA & CAO.

•

Witness the deliveries

•

Assist the executive for clearance of stores suspense the accountal of issue notes

2.

Scrutiny of replies received against S.V.sheet and Narrative report and closure thereof

3.

MISC.WORK: a.

Allotment of duties of ASVs

b.

Compilation of S.V. of units allotted to ASVs

c.

MPR & HYAR

d.

Periodical Test check of ASVs

e.

Surprise check and Inspections of stores, Inspections of lots proposed for auction for sale.

_________________________________________________________________________________ S.V. Section chapter 4

Page 1 of 1

Rev:00

01.01.09

Approved by _______________

Sr.DFM’s OFFICE, West Central Railway Bhopal

Process Manual

SECTIONAL PROCEDURE: 1.)

Objective of Stock Verification The object of the stock verification by the Accounts department is to ensure that the said material accord with the description and specification and the balances appearing in the books and excess or deficiency, if any, noticed on such verification are properly investigated and accounted for. It is to ensure that book balance and ground balance tallies and they are properly maintained. During the verification of any unit, and stock verifier has to ensure that •

Every item is verified after proper counting, weighment, and measurement in presence of responsible representative, subordinate or ward keeper or stock holder himself.

•

No items and tally books are left without verification.

•

No unaccounted stocks are lying at Depot, ward and office of the subordinates. In case unaccounted stock is

found, reason has been recorded by the stock

holder. •

Weighing machine used for weighment, is being checked before verification.

•

Proper arrangement exists for the safe custody of materials.

•

Suitable measures exist against loss due to pilferage, fire and deterioration.

•

The godown floors are cemented and, in cases where such floorings do not exist, the stacking is not done on the ground but on platforms made of unserviceable rails and sleepers.

•

Is the stacking of heavy materials done in racks and lines?

•

Are tools and petty items of consumable stores kept in lock and key.

•

Materials of every day use such as soap, matches, towels, dusters etc. are kept under lock and key.

•

A proper locking arrangement exists for the Depot.

•

Fire extinguishers and other fire protection arrangements are handy in the depots.

•

Inflammable stores such as petrol and oil lubricants (POL)are not kept in close proximity to consumable items such as waste cotton, sleepers, wooden fittings etc.

•

Whether material is being issued strictly on “First in First out basis” or not.

2.) PROCEDURE FOR VERIFICATION While verification of store following steps are to be followed: __________________________________________________________________________________ S.V.SECTION CHAPTER 5 REV:

01.01.09 PAGE 1 OF 21

Approved BY__________

Sr.DFM’s OFFICE, West Central Railway Bhopal i.

Process Manual

Ensure that items for which verification is to be done, is presented in full quantity under certification by the custodian with nothing left to be produced.

ii. Complete verification of ground balance and get it certified by witnessing official before analysis of book balances is undertaken. iii. Ensure that the labour staff allotted for verification is sufficient and that the scale, crane and other facilities are available for verification, wherever necessary. iv. Check up the scale to ensure that it is in proper working condition. v. Ensure that stores are kept under proper bins and racks with duly painted P.L. Nos. on them to facilitate easy identification of stores in stock. vi. Have a complete survey of the ward to ensure that the stores taken out of the bins/racks and disturbed stacks are put back in their proper places. vii. Ensure that a stores representative is available to witness the stock verification. viii. Obtain all bin cards/tally cards of the period to be verified from the ward on the date of verification. ix. Ensure that all the receipt and issues postings are upto date on the date of verification. x. Ensure that as regards the computerized items, the receipt and issue vouchers relating to the date of verification are not posted on the bin cards till the verification results are posted. It should also be seen that the bin card balance is tallying with Transaction Register (TR) of the previous month. 2.1)

BASIS OF VERIFICATION: The verification of stores either held in a stores Depot or with executive subordinate office should invariably be conducted with reference to the annual programme approved by the FA&CAO. The verification of units not contemplated in the annual programme and also special verification of stores with the custodian at the

request of

the

controlling officer may also be carried out

with

the

prior

approval of the FA&CAO provided sufficient man-days are available to accommodate such special checks and the regular annual programme is not affected. 3.)

Duties of the Inspectors of Stores Accounts (S-3205 to 3208) Ordinarily the duties of ISAs on verification work are of supervisory in nature over the functioning of ASV. However in special circumstances, stock verification may also be entrusted to them to bring qualitative improvements. Apart from this ISAs should undertake the following activities:

__________________________________________________________________________________ S.V.SECTION CHAPTER 5 REV:

01.01.09 PAGE 2 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal i)

Process Manual

Collect information regarding formation of new units/new PLs from all the departments before preparing the annual Stock Verification Programme.

ii)

Prepare Programme of verification work for each financial year for stores Depots/other units well before commencement of the financial year and submit the same to FA&CAO for approval.

iii)

Ensure that realistic man days are budgeted for verification of each and every so that wastage of man-hours due to non-availability of helping staff is minimized.

iv)

Distribute the Programme approved for the financial year in such a way that the Programme will be completed as per schedule.

v)

ISA have to check related documents, records and measurement books of store at store depots, offices stations and workshops.

vi)

Seize any document/record initial books of stockholder required for further investigations.

vii)

Carry out periodical test check of stock verifiers as authorized by the Stores Accounts Officers to ensure quality of verification.

viii)

Prepare and submit monthly progress report both in respect of verification work done (May days) and disposal of stock sheets to the Hqrs. Office by ISAs at Depots/IS divisions.

ix)

Conduct surprise check /Intensive checks/special checks with special attention to unearthing serious irregularities at places where the transactions are heavy and make out reports of irregularities thereon and follow up until appropriate action is taken up by the concerned authorities.

x)

Attend to scrutiny and disposal of Stock Sheets /Narrative Reports by close monitoring and investigate into heavy discrepancies revealed either in stock verification or as a result of review of accounts. CoCoordinating ISA of the verification unit must ensure optimal output of ISAs/ASVs working with him.

xi)

Weekly Diaries

xii)

Field Book

xiii)

Record Keeping should be proper , safe and secure. Apart from the above duties the following role of ISA is also mentioned below:-


01.01.09 PAGE 3 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal (I)

Process Manual

REVIEWS /OVERHAULING OF ACCOUNTS The most important role of ISA which he has to play in controlling

of inventory and review of overhauling of accounts. In case the stock verification programmes by ASVs exceeds 20 days the overhauling of accounts will be done by ISAs to see:a)

Check of issues as per annual consumptions in relation with demand and stocking.

b)

Reasons for over stocking if any.

c)

Reasons for an item becoming non moving.

d)

A detailed check of idling assets.

e)

Review of surplus stores.

f)

Review of item being purchased regularly on non stock basis.

g)

Review of imprest stores to check the cases of revision as per trend of consumption.

h)

Review of local purchases.

i)

Review of issues and corresponding release of items as per sanction estimate in case of section work and also in cases of other work chargeable to revenue.

j)

Review of accounts of stores delivery vans.

In addition to it ISAs to carry out complete review on emergency purchases, AAC, pending dues in relation to stock position and also he has to see the issues as first in first out (FIFO) system to avoid any deterioration of store. He should also have a proper check on system of proper storing of items of common use and fire prone. (II)

CAPITAL STORES

Reviving section check of store depot are to be carried out by ISA each month to see that:a)

There is no item left unconnected.

b)

Accountal is done regularly.

c)

There is no item where documents have been received but material not received.

d)

Regular clearance of stores in transit , depot transfers of purchase.

e)

Regular clearance of rejected stores within time and recovery of advance payment and other dues as inspection charges, storing and supervision charges if any, if leviable.


01.01.09 PAGE 4 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal f)

Process Manual

Check on system of inspection to see in cases of delay in accountal on

account of late inspections. g)

All pending claim cases to find out its proper reason.

h)

The system of station clearance check on demurrage and wharfage

charges with entries made in progress register of depot. i)

The system of storing of materials and regular issues towards after

speedy accountal. III SV SHEETS AND NARRATIVE REPORTS ISAs are responsible for proper dealing with SV sheets and narrative reports, continuous chasing with divisional officers /stores officers and store holders is also required to be done. more care has to be taken in dealing with SV sheets and Narrative reports which involved in:-

IV

A.

Theft cases.

B.

Court cases.

C.

Claim cases.

SURPRISE CHECK It is a vital role of ISA to carry out surprise check in consultation with

Accounts officer at stores depot ,stores holder on shed, workshops , stations, offices etc. For carrying out surprise check no advance information is given and before carrying out the surprise check items may be selected and detailed examination of system of accountal issues, storing, disposal, together with ground balance to check net deficiencies of the item is to be done. ISA should carry out surprise check on deliveries being witness by ASV and a report should be submitted to Accounts Officer for the work done. V

Lot Inspection The scrap material after declared as surplus by store depots and before

auction each lot is required

to be inspected by ISA as without which no

material is generally allowed to be sold. ISA should carry out lot inspection in detailsand with minute observations. Mainly following points are to be examined: i)

Proper sanction.

ii)

Proper accountal.

iii)

Proper description.

iv)

Proper location.

v)

Proper quantity.


01.01.09 PAGE 5 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal vi)

Process Manual

Proper approach.

In case of lot inspection of condemned rolling stock like wagons, coaches and locos the aspect of restricted items is to be seen very carefully while assessing the approximate auctionable weight of the item. Lot inspection of scrap rails of different rail section is done by taking measurement of each rails as mentioned in sanctioned SS-11 and sectional weight of lot of rails is arrived at `with 5 % provision are allowed for wear and tear allowed in case of scrap rails other than 115lb/60 kg. and 52 kg. The delivery of rails other than stores depots are given on sectional weightment basis. VI

AUCTION SALE Another important role of ISA is witnessing auction sale. Before start of

auction sale ISA should check the auction catalogue very carefully. It should be ensued that all lots put up for auction sale have been inspected by respective ISA of the unit and have been declared ok for sale. If lots have been declared as withdrawn by ISA it is to be seen that all such lots have been withdrawn from auction sale. ISA should carry out a check on entry fees deposited by the bidders in the acceptable form and each bidder have been provided with a token thereof . During the course of auction sale ISA should remain more vigilant and should watch that:(a).

All bidders have proper token in support of entry fees.

(b).

The system of auction adopted by auctioneer is as per rule.

(c)

The bids are being obtained lot wise and unnecessarily

combined

bids of two or more lots are not taken without being bid rejected earlier. (d)

Immediately after the highest bid is accepted by the depot officer auctioneer should declare the name of purchaser and he should issue a slip showing lot no. ,quantity, rate ,name of the purchaser etc. if any change or addition has been done by auctioneer the matter should be brought to the notice of supervision officer.

(e)

During the course of auction ISA should have closed watch on ring formation among the bidders and if any such event is noticed he should bring it to the notice of depot officer and accounts officer concerned.


01.01.09 PAGE 6 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal (f)

Process Manual

The bids are not accepted abnormally lower than last auction rates, if such occurrence is noticed the matter should be brought to the notice of accounts officer who will further check from list of reserve price supplied by depot officer after auction. After the auction sale is over ISA is required to do the following work: a)

Check bid sheets, bid auction catalogue and special announcements.

b)

Check of proper deposition of EMD with Railway Account .

c)

Check of SA-6 forms.

d)

Preparation of auction sale report showing the details of auction held.

VII

ACCOUNTAL OF SALE ISSUE NOTES BY ISA The main reasons for lying heavy credit balances in sale suspense due to non accountal of sale issue notes. For minimizing of such balances, ISA should have a manuscript register with them showing the details of sold lots delivered. In this register a column should be made showing the date of continuity no. of sale issue note which will help the administration in minimizing credit balances.

VIII

SHOP FLOOR INVENTORY In the major workshops and sheds the aspect of shop floor inventory is of very important nature. Shop floor inventory highlights the following facts a)

Over stocking of stock and non stock items on shop floor thus

blocking

the

railway

revenue

on

unproductive

investments. b)

Excess drawal of materials than MUF fixed up.

c)

Trend of consumption in relation with drawal and out put.

d)

Disposal of scrap or released items.

e)

Wrong drawal of materials.

In addition ISA is supposed to carry out check on idling machines make and buy comparison in case of shop manufactured items including revision of rates , which will help the administration in field of better managerial control on inventories.


01.01.09 PAGE 7 OF 21



Process Manual

3.1) Duties of Account Stock Verifier. Stock verifiers are required to verify the ground balance by actual counting/weight or measurement as the case may be of the following: a)

Stores in the custody of stores department.

b)

Imprest or surplus materials in the custody of sub-ordinates on line.

c)

Material-at-site of the work.

d)

Charged off materials in the workshops, sheds and elsewhere generally as far as they are susceptible to check.

e)

Timber in the Carriage Workshops.

f)

Consumables

g)

Tools and plant, dead stock in the custody of subordinates and offices of all departments of the Railway.

h)

Fixtures and fittings of electrical items at various service Buildings.

i)

Surprise and special verification of stores as per instruction of the administration. In addition to these, ASV’s are assigned the duties of witnessing the

deliveries of scrap stores sold in Auction etc. The results of the stock verification are compared with the ledgers and the deficiencies, if any are brought out in the SV sheet. The major irregularities, i.e. procedural lapses, wrong classification, bad condition of storage, damages, etc. are brought out in the form of Narrative Report. One copy of SV sheet / Narrative Report is submitted by ASV to the stockholder and his controlling officer with a request to offer the remark/verification on the deficiencies. Similarly one copy is submitted to SR DFM along with the completion certificate and completion report. 4.0)

ACCOUNTAL AND DISPOSAL OF SCRAP MATERIAL

The materials of different kinds which are no longer required for the purpose for which they were procured by consuming department on Railways are called scrap items. 4.1)

Sources of arising of scrap

1.

Railway workshops.

2.

P. Way scrap.

3.

Condemned Rolling stock.

4.

Melting scrap from various sources.

5.

Misc. scraps from various stores holders.


01.01.09 PAGE 8 OF 21



Process Manual

Each item of scrap sent to the nominated stores depot will be supported with relevant DS-8 Note showing PL NO., Name of the depot , Date, description and quantity of material together with the remarks of condemnation recorded on DS-8 note and one copy is returned to sender for his records. In stores depot each DS-8 note is accounted for by giving continuity number. ISA’s during their visit to stores depot. should check the proper accountal of DS-8 Note. The ferrous scraps received in depots are verified by ISA/ASV and therefore it has been exempted from stock verification. Hence there should not be any item left unaccounted. So far as P. Way scrap is concerned, during the course of lot inspection to be close by ISA, it should be ensured that proper DS-8 Notes exists. 4.2)

Disposal of Scrap Each kind of stores duly surveyed by survey committees(other than

those

items exempted from survey) and sanctioned by competent authority including condemned rolling stock where BUOs have been received are put up for auction sale. After auction sale SA6

is prepared by stores depot with the help of particulars

mentioned by auctioneer in Bid sheet. The purchaser will deposit Earnest Money to the auctioneer immediately after the acceptance of his Bid and turns up to auctioneer by depositing balance amount and VAT. The auctioneer issues D.O. and production of DO to auctioning officer a letter for delivery is issued. The delivery is given by stores holder in the presence of ASV and a representative of RPF. Sale issue notes are prepared except in case of rolling stock and heavy machineries where accountal is with depot officer concerned and thus disposal of scrap is done. 5)

CONTROL AND SUPERVISION The ISAs and ASVs attached to units are administratively controlled and

supervised by; the concerned SR.DFM. However, they are under professional control of FA&CAO / Stores. 5.1)

Main steps of Verification

ii)

Voucher collection.

iii)

Physical verification.

iv)

Voucher check in respect of receipts and issues and checking of balancing errors.

v)

Preparation of stock verification sheets duly comparing the inventory summary (ground balance) with the verified ledger balances.

vi)

Narrative report on procedural irregularities.


01.01.09 PAGE 9 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal 5.2)

Process Manual

Frequency of Verification

The Stores, whether in a Stores Depot or with a department should be verified by Accounts

Stock

Verifiers

as

per

the

following

periodicity:

(3310-S) SR.

Nature of Stores

Periodicity of Verification

1.

Materials –at-site of works

Once in a year

2.

Stores with Imprest Holders

Once in two years

3.

All tools and plants

Once in three years

4.

All materials in a depot whose accounting is

NO.

brought under computerization are verified As under : 4.1

Category ‘A’ Items: All items having an annual usage value of Rs. 35.25 Lakhsonce in six months.

4.2

Category ‘B’ Items: All items having an annual usage value of Rs.4.8

Once in a year

Lakhs and above, but below Rs. 35.25 Lakhs 4.3

Category ‘C’ Items: All items having an annual usage value below

Once in two years

Rs.4.8 Lakhs 4.4

Category ‘D’ Items: All items that have had no issues for twelve months and over

5.

6.

Once in two years

Provisions in Catering Department, subsidized hostels and hospitals

Once in four months

The T&P items and equipments supplied to

Once in a year

catering department, Subsidized hostels etc. 7.

Dead stock lien T&P items, equipments, etc.

Once in three years

pertaining to Hospital/Running Room 8.

Computer equipments and Hindi Books

Once in three years

An annual verification programme is prepared sensitivity analysis and based on the above provisions after receipt of sanctioned to this program from FA&CAO, Sr ISA (Coordination) will distribute the program stockholder wise between the ASV’s. ASV’s


01.01.09 PAGE 10 OF 21



Process Manual

in turn will verify the physical balances as compared with the ledgers. The routine physical verification of the stock comprises of: (I)

Imprest / surplus material in the custody of subordinate on line.

(II)

Material at site of work.

(III)

Fuel, coal, HSD oil with loco (Optg and Mech Department)

(IV)

Engg. Plants reserve.

(V)

Dead stock.

(VI)

Tools and plants.

(VII)

K-Oil at stations.

(VIII) Voucher check. (Receipt and issue) In the office of SR. DFM the details of SV sheets / Narrative Reports are entered in register no 3261/S wherein full details such as year, stockholder, SV sheet number, Narrative Report number, date, deficiencies, etc. and their day-to-day progress is watched by SR ISA (co-ordination).The remarks/replies of SV sheets / Narrative Reports received from executives will be scrutinize by ISA and will be put up to SR DFM for closure, if acceptable. Otherwise reminder / rejoinder will be issued for further clarification. Outstanding SV sheets / Narrative Reports to end of the month will be brought out in a statement department wise and year wise, which is the part of the document submitted to HQ. in the monthly progress report. Similarly the performances of the ISA’s during the month i.e. lot inspection; test check of ASV’s special checks, handing over of scrap, etc will be submitted to HQ. Monthly progress report and monthly performance report is submitted to HQ before 5th of the following month through SR DFM. 6) ESTIMATING ANNUAL MAN DAYS REQUIREMENT Man days should be estimated for a year taking into account frequency of verification indicated in the preceding Para and man-day/hours required per item depending upon its average balance. According to the above processor annual stock verification program of the division along with the number of man days required during the year as well as the currency of the post i.e. ISA/ASV’s will be submitted with the approval of Sr.DFM. 7) MAIN REASONS FOR DIFFERENCE BETWEEN GROUND AND BOOK BALANCE Error in posting of receipts and issue vouchers and correct quantity in the ledger. a) Calculation/arithmetic errors. __________________________________________________________________________________ S.V.SECTION CHAPTER 5 REV:

01.01.09 PAGE 11 OF 21



Process Manual

b) Cross issue/ cross postings c) Omission of postings d) Posting twice in the same bin card/ ledger/ tally book/account e) Error in counting, weighing, at the time of certification of receipts and issues f) Omission in presenting a lot, wrongly kept elsewhere, for verification. g) Presenting an item already issued and debited but not dispatched to the party for verification h) Pilferage or fraud i)

Defective weighing machines incorrect weighment

j) Wrong issue of one material for another similar in appearance, which causes shortage of the item actually issued and excess of item wrongly shown as issued in the books. k)

Not posting an issue already made, due to said issue not being posted or being rejected by computer leading to “shortage”. Similarly, not posting a minus issue or a receipt will show an excess.

l)

Loss of materials in the ward for any reason including over lifting will show shortage.

m)

Actually issuing quantity less than shown on an issue note will show an excess.

n)

Items difficult to issue in precise quantities like frequent issues on weight or very large numbers or items issued in running lengths can result in excess or shortage ground balances.

8)

EXPLANATION OF DEFICIENCIES SR. CAUSES OF DEFICIENCY

PARTICULERS TO BE FURNISHED

NO 1

Materials issued but not

Party ,voucher no, date, quantity and why

Accounted for 2

issue was not accounted for

Due to cross issues

Relevant entry noticed under other account having similar items , S.V. sheet folio item no

brief

description

and

size

surplus

quantity recorded 3

Due to fluctuation of weather

Date of last verification and quantity then verified, quantity of material subsequently


01.01.09 PAGE 12 OF 21



Process Manual

received and issued & shrinkage allowed 4

Material lost in transit

Why the papers were not shown to the ASV or for inclusion in the verified balance as per Para 1228-s, what action has since been taken to finalize the loss

5

Materials escaping verification

Particulars of quantity, where it was lying and how it escaped verification. How the material has since been taken to account through department verification

6

Loss due to theft, fire etc

Same as for item(4) above

7

Material sent for metallurgical

------do----

test to be done by CMT 8

9

Material classified under a lower

Quantity verified as surplus under hand

class by the stock verifier due to

second (or scrap) with particulars of AV

damage or condition of the material.

sheet folio item numbers

Other issues not covered by the above Suitable

remarks

depending

upon

the

nature of the case 10

Causes of deficiency not known

Defect in procedure, party at fault, action taken to avoid similar discrepancy in future including recovery in part or whole of the cost of material found missing due to neglect

Note:

(Para 3263-E )

Corrective entries are to be made under competent sanction & got verified by ISA before stock sheet can be closed

9)

EXPLANATIONS FOR EXCESS Cause of Deficiency

Particulars to be furnished

Sr.N o 1

Material

received

not taken to account 2

but Party sending the material, voucher number , date, quantity , how accountal was over looked

Materials subjected to Date

and

quantity

in

stock

during

the

previous fluctuations of verification; quantity of material subsequently

3

weather

received & allowed shrinkage etc.

Due to cross issued

Relevant entry shown under other similar items


01.01.09 PAGE 13 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal 4

Process Manual

Materials issued but not Party, voucher number;date;quantity,why was removed by indenter

the material not removed, why adjustment D/note was not prepared to write back the issues

5

Error in verification

Description and quantity of the material is correctly included in the verification, reference to folio and item nos,quantity of shortages adjusted against such items. Has the error since

been

rectified

through

departmental

verification ? 6

Other causes

Suitable remarks depending upon nature of case

7

Causes of surplus not Defect in procedure, party at fault; action taken known

Note :

to avoid similar discrepancies in future

In all the cases corrective entries should be made and got certified by ISA with suitable remarks before the stock sheet could be recommended for closed.

10)

OBSERVATIONS TO BE MADE DURING STOCK VERIFICATION OF ENGINEERING DEPARTMENT

a) Non-accountal of materials received from contractors as well as from other sources and unauthorized transfer of materials. b) Failure to account for released materials fully adopting lesser weights for released materials. c) Unauthorized issues of material. d) Issue transactions not vouched properly. e) Excess issues of material. f)

Failure to carry forward closing balances.

g) Non- admission of stock verification consecutively for several years on various pretexts. 11)

OBSERVATIONS TO BE MADE DURING STOCK VERIFICATION OF MECH. DEPARTMENT

i)

Non-Accountal of costly materials like paints, sheets and other parts and release.

ii)

Over-drawl of issue transactions by the Shop/Shed to end of financial year.


01.01.09 PAGE 14 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal iii)

Process Manual

Mixing up of new items with serviceable/released items and mixing up of serviceable released with unserviceable items to cover deficiencies in stock.

iv)

Fictitious issue/receipt transactions.

v)

Non-Accountal of Imprest stores.

vi)

Non-Accountal of records of diesel oil pump sheds and check of flow meter.

vii)

Charging- off of costly oils from ledgers without any vouchers.

viii)

Substitution of costly item of woolen blankets with cheap items.

ix)

Charging Off axle oil/K. oil/cotton wastage periodically without actually issuing the said materials.

x)

12) a)

Non-Accountal of huge quantity of HSD oil. MONTHLY PROGRESS REPORT:

At the end of each month, the Accounts Stock Verifier (ASV) should compile and

submit

the Monthly Progress

Report

from the

weekly Diaries in

the

prescribed form duly filling in all the columns provided in the format. b)

In carrying out their work as per programme, the accounts stock verifiers should note the frequency of verification of the various categories of stores and should undertake checks only if they are due for verification during the year. If, on visiting the stations, the checks are found not due or a store holder is not existing, etc., the accounts Officer (stores) should be advised accordingly with necessary details and other checks at the station to be taken up if due, or he should proceed to the next station of verification, where minimum loss of time is involved in such journey.

c)

The ASV may come across in course of their visit, existence of any new stock holder(s) at these stations. The particulars of such stock holders should be noted and advised to the Stores Accounts Officer for necessary action.

d)

The Stock Verifiers should normally complete the checks allotted to them within the allotted number of days provided for each checks. The number of days allowed for each check is based on the time actual taken in the previous years and also the number of items held by the stock holder as advised by the departmental officer. Wherever the ASV feels that he would not be able to complete a given check within the allotted time and he should submit necessary justification well in advance of the completion of the check, for extension of time, for verification and obtain sanction of the Accounts Officer for exceeding the number of man-days provided for the check. The extension requested for, should normally be on the following lines:-


01.01.09 PAGE 15 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal i)

Process Manual

Increase in the number of items held over the last verification (the number of items actually increased should be clearly indicated).

ii) Increase in the stock held over the last verification (the quantities actually iii) Increased should be clearly specified. iv) Increase in the number of works over the last verification (the increase should be clearly specified). v) Increase in the length of the section held by the stockholder over the last vi) Verification. (It should be clearly indicated as to what extent there would be increase in the verification work). vii) Any

other

specific

cause/causes

due

to

which

verification

programme is Likely to be affected warranting extension. e)

Stock verification of pilferable and consumable items

like Kerosene, Paints etc.,

should be taken first before assessment. On visiting a unit for verification, ASV’s should first assess the quantum of

work involved, arrangement of materials,

availability of labour, availability of weighing facilities, etc. and examine whether the check can be completed within the time allotted and submit justification for extension of man-days wherever considered necessary, on the lines suggested above, well in advance of the expiry of the time allotted for the check in question. f)

When Stock Verifier attends the Hqrs. office on the last day of every month for receiving payment, he should submit the following returns to the ISA concerned without fail for review :I. Completion documents including Stock sheets and Narrative Reports II. Progress report for the month. III. Field Book. IV. T.A. Journal. V.

13)

Special reports

TEST CHECK: During the occasion of their test check of the stock verifier's work ISA should examine the following aspects and comment upon the same in their report.

a) Attendance of the S.V. and the time of arrival at venue of verification. b) Whether the books have been closed as required herein. c) Whether the Field Book has been maintained in the required manner.


01.01.09 PAGE 16 OF 21



Process Manual

d) Whether initials of the custodian have been obtained against the relevant item in the Field Book in respect of inventory taken up to date preceding the date of ISA's testcheck. e) The stock of selected items verified by the stock verifier on the date preceding the date of test check should be re-verified in the presence of the S.V. and custodian and submit a report in case of disagreement, after updating for subsequent receipts and issues should be submitted. f) The ISA may also carry out surprise check of one or two key items on such an occasion and scrutinize the accounts maintained for the items so selected from the date of last stock verification to the date of commencement of the surprise verification and submit the stock sheet with special report, if any. 14 )EXPEDITIOUS FINALISATION OF STOCK SHEET AND RECOVERY LOSSES A JPO has been issued on WCR on the subject which covers all important aspect for disposal of stock sheets. The JPO is reproduced as under: •

As per board’s order ,stock sheets should invariably be settled within a period of six months.

•

Delay in finalization of stock sheets results in attendant problems, viz- non availability of records, missing stock sheets, retirement of staff prima facie responsible etc.

14.1 PROCEDURE 14.1.1

Details on Stock Sheets While issuing a stock sheet for any stockholder, the stockholder’s name, designation, and date of superannuation shall be prominently mentioned on top of the stock sheet.

14.1.2

Action by Stockholder The stockholder shall scrutinize the stock sheet immediately

on

receipt

and

submit

his

remarks

explaining

the

shortage/excess, etc to his controlling officer within a period of 45 days. 14.1.3

Action by Controlling OfficerThe controlling officer would scrutinize the remarks submitted by

stockholder and forward the same to his branch

officer in divisions and depot officer in sheds and workshops , as the case may be , within 20 days of receipt. 14.1.4

The branch officer/ depot officer will submit it within next 15 days to the concerned

accounts

officer,

after

due

scrutiny,

duly

explaining

the

shortage/excess, etc. 14.1.5

However, if remarks furnished by the stockholder explaining the shortage / excess are not found satisfactory by the controlling officer, he will himself


01.01.09 PAGE 17 OF 21



Process Manual

investigate the matter or through his nominated person and furnish the remarks through his branch officer or the officer in the workshop /shed /construction unit to the account officer concerned within a period of 80 days from the issue of stock sheet indicating the responsibility fixed for shortage/excess. 14.1.6

In case the stockholder is under orders of transfer, care shall be taken to obtain his remarks for any outstanding stock sheet before relieving him from the post. Proper handing over and taking over of stores between the relieved and the relieving stockholder shall be ensured and stock sheets outstanding shall be specifically mentioned in the handing over/taking over.

14.1.7

Controlling officer shall bring the JPO to the notice of the stockholder at the time of taking over of the charges.

14.1.8

Action in the event of unsatisfactory explanation by the Stockholder In case of shortage pointed out in the stock sheet which could not be explained satisfactorily within specified time, the amount shall be recovered from the stockholder/staff held responsible by the controlling officer after giving him ‘ show cause’ notice and considering his representation. The employee shall be expected to give his reply within a period of 15 days from the issue of notice. The reply, if received in time, shall be expected to give his reply within a period of 15 days from the issue of notice. The reply , if received in time , shall be considered within a overall period of 30 days from the issue of the said ‘ show cause’ notice. If , no reply is , received from the employee within 15 days of time of ‘ show cause’

notice or the reply submitted is not

satisfactory than the recovery of amount shall be initiated with the permission of respective branch officer in the division and concerned JAG/SAG officer in other units, the decision to recover the amount will be communicated to the employee by the controlling officer and recovery started. 14.1.9

In Case of unexplained excess, suitable disciplinary action will be initiated.

14.1.10

Action by Accounts Officer The accounts officer shall ensure complete scrutiny of the reply so as to be able to either issue ‘ closure advice’ or seek supplementary clarifications within a period of 10 days.

14.1.11

While seeking supplementary clarifications, the accounts officer shall make endeavour to raise all points of doubt, on the basis of the available information, at the first instance. He shall take care to remove possibility of unnecessary correspondence.


01.01.09 PAGE 18 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal 14.1.12

Process Manual

On receipt of a reply by way of clarification on the doubts raised, account officer shall check the same for completeness, accuracy and relevance.

14.1.13

He shall seek any further clarification only once more and only to clarify any further information submitted by way of first clarification.

14.1.14

Therefore, in case the reply and clarification are acceptable as

satisfactory,

the accounts officer shall issue a ‘recovery advice’ (with the permission of not less than a JAG officer of Accounts department) against the defaulting Stockholder to the branch officer of the stockholder, within 15 days. 14.1.15

Recovery procedure in case of established shortage Action taken against the staff held responsible as well as amount recovered / to recover shall be indicated in the remarks column of the stock sheet.

14.1.16

The controlling officer shall advise the amount to be recovered to the concerned pay sheet preparing and passing units which shall ensure recovery from salary / other dues of the staff held responsible for loss. The controlling officer shall ensure that the recovery process is started immediately, in no case later than one salary cycle after the receipt of the ‘recovery advice’.

14.1.17

A copy of the deduction list after completion of recovery will also be sent by the concerned personnel officer to concerned accounts officer, who had issued the stock sheet, for his information and further necessary action.

14.1.19

In cases where the controlling officer is also the personnel officer, he shall ensure the same action and recovery in suitable installment will be made.

14.1.20

The concerned bill preparing unit shall maintain a register indicating amount due for recovery, amount recovered and balance recoverable amount.

14.1.21

In case of transfer of the staff, the amount outstanding for recovery if decided, else details of stock sheet will be incorporated in the last pay certificate, and the details of recovery made shall be advised to the parent unit by the new unit which the employee has been transferred.

14.1.22

Any recovery outstanding on account of stock sheets will be included in the list of dues outstanding affiants the employee at the time of his retirement to ensure the recovery being made from the settlement dues.

14.1.23

The account unit which has issued the stock sheet will advise the controlling officer, personnel and accounts officers concerned about the stock sheet outstanding against a stockholder/staff held responsible with the details of unexplained shortages, six (6) months in advance of the superannuation of the stockholder/staff held responsible so as to ensure expeditious finalization


01.01.09 PAGE 19 OF 21



Process Manual

of the stock sheets and recovery of the amount of unexplained shortages from the settlement dues to the employee. 14.1.24

In case of voluntary retirement /death/ medical unfitness,etc, it shall be responsibility of the controlling officer to advise the personnel and accounts officers concerned for making recovery from the settlement dues , the final settlement shall not be made without ‘ no due certificate’ from all three above.

15 15.1

THEFT AND CLAIMS CASES Action

expected

from

the

Stockholder

in

the

case

of

on

account

of

theft/misappropriation/fraud 15.1.1

Those

cases

in

which

stock

sheets

were

issued

theft/misappropriation / fraud, the stockholder should immediately, after due verification, make out a written report ( FIR) giving facts of incidents , place, date , time of occurrence, quantity and value of railway property stolen /misappropriated , names and suspected persons, if known and lodge an FIR with the concerned GRP/CITY/LOCAL police station with the help of post in charge/RPF without any delay. One copy of the written report should be given to post Incharge/ RPF having jurisdiction. Post Incharge /RPF will act as bridge between Railway Authority concerned and GRP /CITY police and will assist in getting the case (FIR) registered under specific section of LAW by GRP/CITY police. A copy of the FIR and case reference will be given by the complainant to post incharge/ RPF for record and reference into the case, so that liaison may be maintained by RPF with the concerned GRP/LOCAL POLICE. Post incharge will co-ordinate with the city police station and will assist the Railway Authority concerned in getting a copy of the FIR with case reference etc. The progress of the case will be collected by the complaint with the assistance from RPF. 15.1.2

The stockholder will submit a copy of the FIR, along with case reference etc, to his controlling officer. Post Incharge / RPF will also submit his report to his Controlling Officer and co-ordinate with the GRP Post / Local Police to obtain progress report etc.

15.1.3

Where a specific case has been lodged under IPC sections / other acts the stockholder controlling officer will ensure the attendance of departmental witness for early finalization from time to time with Post Incharge/ RPF to know about the progress of the case.


01.01.09 PAGE 20 OF 21


Sr.DFM’s OFFICE, West Central Railway Bhopal 15.1.4

Process Manual

The controlling officer of the stockholder will liaise from time to time with SR DSC/RPF having jurisdiction for early finalization of police case in the court of law.

15.2

Action expected from the Stockholder in the case of claims lodged with the Commercial Department

15.2.1

In case of stock sheets where claim has been lodged with CCM/CCO a copy of the claim case should be marked to the accounts office stock verification cell.

15.2.2

The controlling officer shall pursue the finalization of the case with claims department.

15.2.3

The claims department should finalize these cases within a maximum period of 6 months from date of lodging of claim and advise the controlling officer about finalization of claim case.

16)

TIME SCHEDULE FOR DISPOSAL OF STOCK SHEET

16.1

All officers/ staff dealing with the stock sheets shall ensure expeditious clearance of the stock sheets within a maximum period of five months and recovery of losses pointed out in the stock sheet is to be ensured.

16.2

The calendar based on the the above procedure as given in the annexure should be strictly followed.

17) 17.1

MONITORING OF STOCK SHEETS Status of outstanding stock sheets may be made part of the PCDO to ensure a close watch on a monthly basis.

17.2

Necessary records shall be maintained for proper documentation. Stock sheets over three month old should be taken up on the agenda of monthly meetings at ADRM/ Unit heads level and target should be fixed for their finalization. Authority DYFA&CAO/JBP Letter no, HQ/AC/SV/Policy Dtd. 18-12-2008)


01.01.09 PAGE 21 OF 21


Sr.DFM’S Office West Central Railway Bhopal

Process Manual

Calendar of Events

S.NO Dates 1 D 2 D+45 Days 3 D+60 Days 4 D+80 Days 5 D+90 days 6 D+105 days 7 D+120 days

8

D+150 days

Event Date of issue of Stock Sheet Preparation of reply by depot in charge / stock holder and submission to his controlling officer Examination of the reply by controlling officer and submission to Divisional Branch officer within 10 days Scrutiny of the reply by the division officer and submission of same to account will be ensured within 10 days thereafter Scrutiny of remarks by Accounts, issue of closure advice clarification within 10 days Submission of supplementary clarification by the branch officer to accounts office within 15 days Final scrutiny and closure within 15 days Or Recovery decision to be taken by Branch Officer on advice of Accounts as per Para 2.4.1. against the defaulting stockholder Recovery order should be issued by the branch officer effecting recovery from current salary bill or at least from next salary bill of the defaulting stockholder including disposal of ‘ show cause’ notice

Note: Time provided for supplementary clarification would be 15 days for each

round. The maximum of two rounds of

only

clarifications shall be

permitted.

Authority: JPO NO.HQ/AC/SV/Policy dated 18-12-2008

__________________________________________________________________________________ S.V. Section

chapter 6 Page 1 OF 1

Rev:00

01.01.09

Approved by __________________

Sr.DFM’s OFFICE , West Central Railway Bhopal

Process Manual

VOUCHER CHECK FLOW CHART Receipts to the

VOUCHER CHECK Issues from the Unit

Supplier invoices /challans Bill payment Vouchers.

Issue Vouchers of Stores Depots.

Receipts from the Contractor.

Inward Transfer Transaction.

Receipts from the DSK under DSK’s Challan/ Voucher.

Inward Challans,Vouchers and DS8’s for left over Class-I matearials and released P.Way in case of Con/GC units.

Issue Challans Vouchers for the materials issued to the work.

Materials issued to the Contractors.

Outward Transfer transactions.

Outward DS8s materials sent to Scrap Depot.

Issues from associate units to DSK(Con.)/ GC.

DS8s for the Scrap materials delivered to Scrap Purchases.

Materials issued to Loan A/C. under temporary issue challan.

Verification of Receipts and Issues with DMTR

Verification of Receipts and Issues transaction from DMTR to Ledger Account.

Arithmetical accuracy of Ledger Balances.

Comparison of Ground Balance with Book Balance and Certification of Ledger A/CS. _________________________________________________________________________________________________________________ SV Section Chapter 7 Rev: 00 01.01.09


Sr.DFM's Office, West Central Railway Bhopal

Process manual

ACTIVITY/ RESPONSIBILITY MAPPING CHART(STOCK VERIFICATION SECTION) Dept.

Supervisor Code

ASV Code

ALL DEPTT.

SR.ISA

ASV

ALL DEPTT.

SR.ISA

ASV

Allotment of duties of ASVs

ALL DEPTT.

SR.ISA

ASV

Completion of S.V. of units alloted to ASVs and submission of C.C.&C.R.

ALL DEPTT.

SR.ISA

ASV

MPR & HYAR

ALL DEPTT.

SR.ISA

ASV

Periodical Test check of ASVs

ALL DEPTT.

SR.ISA

ASV

Surprsie check and Inspections , Inspections of lots proposed for auction for sale.

ALL DEPTT.

SR.ISA

S. No.

Activity Detail PREPARATION OF:-

1

Annual Programmee CLERANCE OF :

2 S.V.SHEET AND NARRATIVE REPORT MISC.WORK:

3

S.V.Section chapter 8 page 1 of 1

Rev 00

01.01.09

Approved by: ________________

Sr.DFM's Office , West Central Railway Bhopal

Process manual

STOCK VERIFICATION SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

1

B.C.PATEL

SR.ISA

A1

2

R.K.GUPTA

SR.ISA

A2

3

A.K.AGARAWAL

SR.ISA

A3

4

R.K.RAWAT

SR.ISA

A4

4

D.K.CHOUBEY

ASV

B1

5

S.C.VERMA

ASV

B2

6

DALJEET SINGH CHAWLA

ASV

B3

7

YADUNATH

ASV

B4


SV SECTION CHAPTER 9

REV:00 01.01.09 PAGE 1 OF 1


Sr.DFM's Office , West Central Railway Bhopal

SV SECTION CHAPTER 9

REV:00 01.01.09 PAGE 1 OF 1

Process manual


Document No: ESTT January 01, 2009

ESTABLISHMENT SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5066 E-mail : [email protected] Compiled By (S.S.TOMAR) SSO ESTT.

Compiled By ( V.A.KALKAR) SSO ESTT

Reviewed by (D.N.DWIVEDI) SSO ISO


ADFM


CONTENTS Revision. No/Date

Chapter NO.

Title

1

Abbreviations

02

2

Cannons of financial propriety

01

3

Introduction

01

4

Source and references

01

5

Scope of work

02

6

Sectional Procedure

29

7

ESTT. User Manual on AFRES

17

00

01

Activity/ Responsibility 8

Mapping Chart

03

9

Estt. section Staff Sheet

01

10

Sectional Organisation Chart

01

11


01

12


01

Calendar of Returns 13

01 Regular Pay sheet process flow

14

Chart

01

Special Pay sheet process flow 15

Chart

01

Proposal cases process flow 16

Chart

01

17

List of Records

01

18

Changes to Process Manual

01

Sr. DFM’s Office, West Central Railway, Bhopal

Process Manual

ABBREVIATIONS S.No.

Term

Expansion

1.

ATC

Advice on Transfer of Credit

2.

AFRES


3.

ATD

Advice on Transfer of Debits

4.

AA

Account Assistant

5.

ADFM


6.

CCA

City Compensatory Allowance

7.

CO6

Cash Order No 6

8.

CO7

Cash Order No 7

9.

C&W

Carriage & Wagon Department

10.

DA

Dearness Allowance

11.

DFM


12.

FSC.

Foreign Service Contribution

13.

FA & CAO

Financial Advisor & Chief Accounts Officer

14.

GM

General Manager

15.

HQ

Headquarter

16.

HBA

House Building Advance

17.

IOD

Injured On Duty

18.

IREM

Indian Railway Establishment Manual

19.

JPO

Joint Procedural Order

20.

JV

Journal Voucher

21.

LPC

Last Pay Certificate

22.

MOD

Memorandum of Differences

23.

NDA

Night Duty Advance

24.

OT

Over Time Allowance

25.

P.TAX

Professional Tax

26.

PRIME

Pay roll integrated related module

__________________________________________________________________________________ ESTT Section Chapter 1

Page 1 of 2

Rev:00

01.01.09



Process Manual

27.

PNM

Permanent Negotiation Machinery

28.

PPM

Pending payment meeting

29.

SAR

Salary Audit Register

30.

SCA

Scooter Allowance

31.

SOD Report

Sub Ordinate office departmental enquiry report

32.

SR

Service Record

33.

S&T

Signal & Telecom Department

34.

SBF

Staff Benefit Fund

35.

SOPEST

Schedule Of Power On Establishment Matters

36.

Sr. DFM


37.

SSO/SO

Senior Section Officer/ Senior Section

38.

TA

Traveling Allowance

39.

WCA

Work man compensation Act

40.

MIS

Managerial Information System

41.

MOD

Memorandum of differences

42.

ACP

Assured career progression


Page 2 of 2

Rev:00

01.01.09



Process Manual

ESTABLISHMENT SECTION ORGANISATION CHART

Sr DFM

ADFM

SO/SSO (B1)

A.A. (A1)

A.A. (A2)

ESTT Section Chapter 10

A.A. (A3)

Page 1 of 1

SO/SSO (B2)

A.A. (A4)

A.A. (A5)

Rev 00

01.01.09

A.A. (A6)

A.A. (A7)

A.A. (A8)

A.A. (A9)

A.A. (A10)

Approved by:_____________

Sr.DFM'S Office West Central Railway, Bhopal

Process Manual

MONTHLY REPORT (Establishment Section) Month: S. No.

Activity

1

Passing of Regular Paysheet

2

Passing of Regular Paysheet/Payorders

3

Court Cases & RTI Information

4

Dealing with Proposal Cases

5

Checking Of T.A. Journals

6

Vetting of LPC

7

To obtain SR of Gazetted Officer(Arrived on transfer)

8

Forwarding of SR of Gaz.Officer

9

Deposition of FSC charges to cash office

Date Of Receipt

SSO - ESTT-1

SSO - ESTT-II

Processed In Time


Remarks, if any

ADFM

(Name & Seal)

(Name & Seal)

Estt. Sec. Chapter 11 QF/12/1

Date Of Dispatch

Page 1 of 1

Rev 00

Page No.__

SR.DFM’S OFFICE, WEST CENTRAL RAILWAY, BHOPAL

PROCESS MANUAL

Measurable Parameter : Measurable Parameter SR.NO.

1

Passing of Regular Pay sheet

2

Passing of Regular Pay sheet/ Pay orders

3

Reply of RTI Information, Court Cases

4

Dealing with Proposal Cases

5


6

Vetting of LPC

7

To obtain SR of Gazetted Officer(Arrived on transfer)

8

Forwarding of SR of Gaz. Officer

9

Deposition of FSC charges to cash office


03 Working days from the date of receipt 03 Working days from the date of receipt One working Day 07Working days from the date of receipt of the proposals One Week from the date of receipt of T.A. Journals 4 days from the date of receipt of LPC One Month from the date of arrival of Officer in the Div. Within 10days from the date of Transfer of Officer One week from the date of receipt from concern Deptt/Org./Ministry



Page 1 of 1. Rev:00 01.01.09



Process Manual

CALENDAR OF RETURNS

SR.NO. Name of Returns 1 2

3 4 5 6

Monthly Cadre statement of Gaz. staff Monthly statement of Payment made through ECS/Bank Quarterly return of Pay and Allowance Book of Sanction Annual Statement of Group Insurance Scheme Annual Statistical Statement No.40

Period Monthly Monthly

Due date of submission 1st week of following month 5th of the following month

Quarterly IInd following month of Quarter Yearly 15th June of following year Yearly 15th June of following year Yearly 15th June of following year

To be submitted to FA&CAO FA&CAO

FA&CAO FA&CAO FA&CAO FA&CAO

__________________________________________________________________________________ ESTT. Section Chapter 13 Rev 00 Page 1 of 1 01.01.09


Process Manual

Sr.DFM'S OFFICE , WEST CENTRAL RAILWAY , BHOPAL

REGULAR PAYSHEET PROCESSING

Regular Paysheets Recd. From Personnel,RPF,RRB,ENGG Depts.

AU6 Nos. Alloted

Scale Check

Internal Checking of Paysheets for Discrepancies

IF ERRORS

NO

Preparation of CO7. Put up to ADFM for Signature

YES

Send Back to Dept. for Rectification

After receipt of Paysheets By Books section Cheques are prepared and Cheques alongwith CO7s and other vouchers handed over to Pay office staff for EFT/ECS payment data is forwarded to Central Bank Of India for onward transfer the amount to respective bank of the employee.The process of Books section defined in Books section procedure manual.

Paysheets along with Deduction Voucher Handed Over to Pay Office Through Books Section

Posting in SAR in case of Gazetted Officers Paysheets

Paid Pay sheets are sent back by Pay office, after payment having been made to the employee, to the Records section.The activity of Record section which issues acquittance certificate to Divisional Cashier is defined in Admn section procedure manual. END

ESTT. SECTION CHAPTER 14 REV 00 01.01.09


SR.DFM'S OFFICE, WEST CENTRAL RAILWAY, BHOPAL

Process Manual

SPECIAL PAYSHEET PROCESSING CHART Special Paysheets, Payorders, PLB Paysheets Recd. From Dept.

AU6 Nos. Alloted

Internal Checking of Paysheets for Discrepancies

IF ERRORS

Preparation of CO7. Put up to ADFM for Signature

NO

YES Paysheets along with Deduction Voucher Handed Over to Pay Office Through Books Section

Send Back to Dept. for Rectification

After receipt of Paysheets By Books section Cheques are prepared and

Paid Pay sheet sent back by Pay office to Records section.Record section activity defined in Admn section procedure manual.

Cheques alongwith CO7s and other vouchers handed are over to Pay office staff.The process of Books section is defined in Books section procedure manual.

ESTT. SECTION CHPATER 15 REV 00 01.01.09 PAGE 1 OF 1

END APPROVED BY__________


Process Manual

ESTT. SECTION CHPATER 15 REV 00 01.01.09 PAGE 1 OF 1 APPROVED BY__________

Sr.DFM'S OFFICE, WEST CENTRAL RAILWAYM BHOPAL

Process manual

Proposal Cases/ Other Claims Processing Chart Proposals Received For Fixation of Pay & Other Anamolies, W C Act, Medical and Other Claims

Entred in the Proposal register

Scrutinity of Proposals

Vetting/ Concurring or Seeking Clarification

Put up to ADFM for Persual/ Approval

Return to Dept. for Preparing Parsheets/ Payorders

The procedure after receipt of Pay sheet/Pay orders is defined in Special pay sheet processing chart.

END

ESTT.SECTION Chapter 16 Rev 00 01.01.09 page 1 of 1


SR.DFM'S OFFICE, WEST CENTRAL RAILWAY

PROCESS MANUAL

LIST OF RECORDS ESTABLISHMENT Section: ____________________

S. No.

Record Name

Record NO.

Format No., if any


AC/BPL/ESTT/DPR/01

A1412

AA

10 years

Policy file

AC/BPL/ESTT/ POLICY/02

AC/BPL/ESTT./policy

SO

5 years

Special pay sheet passing Register

AC/BPL/ESTT/ SPL/03

G.30 F/L/&CW

AA

10 years

4

PLB passing Register

AC/BPL/ESTT/PLB/04

AA

5 years

5

JV Register

AC/BPL/ESTT/ JVR/05

G.359

AA

5 years

6

CO7 passing Register

AC/BPL/ESTT/ CO7/06

A.209

AA

5 years

7

Pay order passing Register

AC/BPL/ESTT/PO/08

AC.298/G.1688

SO

5 years

8

FSC posting Register

A.A.

5 years

9

CO6 Register

AC/BPL/ESTT/ CO6/10

A.A.

5 years

10

Salary Audit Register

AC/BPL/ESTT/ SAR/11

A.A.

10 years

11

Saving Register

AC/BPL/ESTT/ SAVING/12

S.O.

5 years

12

Cash Award Passing Register

AC/BPL/ESTT/ CASHAWARD/13

A.A.

5 years

13

Objeciton Item Register

AC/BPL/ESTT/OIR/14

S.O.

5 years

14

L.P.C Register

AC/BPL/ESTT/ LPC/15

S.O.

5 years

O.T.and other allowances statements

AC/BPL/ESTT/ OT/16

A.A.

3 years

1 2 3

15

DP Register

AC/BPL/ESTT/ FSC/09

A.1305


ESTT.SEC. CHAPTER 17 page 1 of 2 Rev 00

01.01.09

Approved BY_______

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY

ESTT.SEC. CHAPTER 17 page 2 of 2 Rev 00

PROCESS MANUAL

01.01.09

Approved BY_______

SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL

PROCESS MANUAL


Date

Section


New Rev No.

_______________________________________________________________________________________ ESTT

Sec Chapter 18 Rev:00

01.01.09

Approved by _______________


Process Manual


These rules also known as Canon Of Financial Propriety are the guiding principals to be followed while incurring any expenditure from the Public Fund , therefore due regard must be paid to these golden principals as given below : (1) The expenditure should not prima facie be more than the occasion demands, and that every Government servant should exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of the expenditure of his own money.

(2) No authority should exercise its powers of sanctioning expenditure to pass an order which will be directly or indirectly to its own advantage.

(3) Public money should not be utilized for the benefit of a particular person or section of the community unless—

(I) the amount of expenditure involved is insignificant; or (ii) A claim for the amount could be enforced in a court of law; or (iii) The expenditure is in pursuance of a recognized policy or custom.

( 4 ) The amount of allowances, such as travelling allowances, granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipients - ( 116 FI )

__________________________________________________________________________________________________ ESTT Section: Chapter 2 Rev 00 Page 1 of 1 01.01.09



Process Manual

INTRODUCTION : The prescribed Proposals, respect to Board and

main function of Establishment section is to carry out internal checks based on rules and regulations. Scrutiny of claim cases, Vetting of Vouchers, concurrence of and passing the claims are the four major categories.There functions are performed with the establishment Code, Establishment Manuals, Master Circulars issued by Railway various acts, regulation, laws and by-laws, schedule of powers and sanctions.

It is worth mentioning that Railway is having a separate set of rules and regulations though akin to the ones issued by Ministry of Personal, Government of India. The Canons of Financial Property and Fundamental Rules and Subsidiary Rules from the basis of guiding principals for establishment matters. Efforts are being made in the manual to standardize the working and provide guidelines for working to the staff involved. The Accounts Code also provides that the internal check of establishment claims should be conducted with reference to the Indian Railway Codes, Other authorized rules and regulations and the extent orders and sanctions as amended from time to time. -1202 A1 Further in the disposal of establishment claims, quickness is as important as accuracy, as delays in personal matters cause inconvenience to the staff concerned. -1203 A1

________________________________________________________________________________________________ ESTT. Section Chapter 3 Rev 00 Page 1 of 1 01.01.09



Process Manual

Sources and References: All the Codes issued by Ministry of Railways have Presidential sanction, therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, prescribing the procedures to be followed in discharging the functions. These manuals are issued by Zonal Railways with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide for how to do a thing. In this Process of framing document on Establishment matters, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of Establishment section is guided by the following documents: •


•


•


•

Indian Railway Establishment Manual, Part I & II,

•

Instruction/guide lines issued from time to time by Railway Board, which is available in the form of Master circulars on Estt. Matters.

•


•

Schedule of Power on Establishment Matter (SOPEST) issued by G.M.

•

The Master circulars issued by Railway Boards are available on the following issues:

The above codes and circulars are also available in the Indian Railway website.

In these documents instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form. For example 1335 A1 means paragraph 1335 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume-I .

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Process Manual

SCOPE OF WORK IN THE ESTT SECTION

Checking and Passing of: -

• i)

Regular Pay sheets

ii)

Special pay sheets

iii)

Pay orders (like cash award, W.C.A. Claims, Court attachment S.B.F. etc.)

iv)

Arrear claims like HRA, CCA, and NDA ,TA etc.

v)

P.L.B pay sheets

vi)

T.A. Bills

vii)

Reimbursement of tuition fees

viii)

Verification of various claims related with different allowances like TA, OT , Mileage, encashment of leave, children education allowance etc.

• Scrutiny and vetting/ concurrence of proposal Cases of: i)

Medical Reimbursement

ii)

Workman compensation/ Ex-gratia lumpsum compensation

iii)

Fixation of pay

iv)

Stepping of pay

v)

ACP cases

• Maintenance of: i)

Foreign Service Contribution Register (FSC)

ii)

Scale Check Register

iii)

Salary Audit Register (Including Index Register)

iv)

Cadre Register

v)

Saving Register

vi)

Objection Item Register

vii)

Service Records of Gazetted officer

viii)

D.P. Register

ix)

Limited Currency Register

x)

Pay Order Passing Register

xi)

Special Pay sheet passing Register

xii)

P.L.B. Passing Register

xiii)

Provisional Payment Register

xiv)

Inward and Outward LPC Register

_________________________________________________________________________________ ESTT. Section Chapter 5 Rev 00 Page 1 of 2 01.01.09

Approved By_____________

Sr.DFM’s Office, West Central Railway, Bhopal xv)

Process Manual

CO6 Register

• Preparation / Issue of: i)

JV

ii)

ATD/ATC

iii)

Quarterly returns of Income Tax

iv)

Various periodical returns (GIS, Statement no.40, Pay and Allowances, Salary through Bank/Cheque, Cadre statement)

v)

Form 16 related with Income Tax.

•

Running of Audit trail

•

Reply of :

i)

PNM/PPM items.

ii)

Headquarters/other office correspondence including RTI reply.

_________________________________________________________________________________ ESTT. Section Chapter 5 Rev 00 Page 2 of 2 01.01.09



Process Manual

SECTIONAL PROCEDURE

CHECKS TO BE EXERCISED IN VARIOUS ESTABLISHEMENT CLAIMS The main internal checks summarized in the following paragraphs are illustrative only and not exhaustive. INTERNAL CHECK OF ESTABLISHMENT CLAIMS i).

The check exercised by Accounts Officers on the financial transactions of the Railway on behalf of the Railway Administration is called internal check. Unless an exception is specially permitted in any particular case or transaction, whether relating to receipts or expenditure, it should be checked cent percent and no transaction should be brought into account before they have been completely checked. Internal check is carried out both under pre-check and post-check system, depending on the transactions. [ 801 A1]

1.)

PRELIMINARY CHECK ON THE PAY BILLS In the computerized pay roll the CO6 which is a mark or receipt of bill in Accounts office, is system generated. The deduction from pay bill like HBA, PF etc. also taken care of by the system and the recoveries are transferred to the ledger of the employees automatically. The most important authentication for passing of bill is CO7 where enfacement is signed by SO /ADFM or other Accounts officer as per delegation. Generally checks are carried out at three stages in the Accounts office i.e., AA, SO and Assistant officer. Section officer is a key stage of scrutiny and he is a supervisor who keeps the policy files with him. He is responsible for application of rules and regulations and is responsible to provide guidance to the subordinate staff. The SO is also responsible for initial test checks and MIS of the section. He is required to keep Accounts officer apprised of the difficulties faced in the section and also status of the work. Similarly, it is also necessary that the latest amendments in the rules are known to Accounts staff .In case of over payment, Accounts Officer is competent to recover the amount earliest possible even by enforcing the recovery. The following points should be looked into while exercising preliminary check on pay bills that: A.

It is in the prescribed form, in original and all columns are duly completed.

B.

The bill is authenticated and the signature on the bill is genuine and is in ink.

C.

The bill is signed by the officer competent to sign it.

D.

It bears a certificate wherever necessary from the responsible officer that the services for which payment is claimed have actually been rendered.

E.

If the proof of the correctness of the claim does not accompany the bill, a certificate is furnished that the claim has been checked with the relevant documents and found correct.

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PROCESS MANUAL

F.

The officer submitting the bill attests all corrections /cuttings.

G.

All required documents are duly attached with the bill.

H.

The certificates required under rules are recorded in pay sheets under the signature of a Gazetted Officer e.g.:i)

HRA has not been drawn in respect of those who are on leave, in excess of what is admissible.

ii)

Certified that the Railway servants for whom HRA has been drawn in this bill have not been provided with any Govt. accommodation.

iii)

Certified that all adjustments required in respect of pay, allowances, deduction etc. on account of the assumed attendance adopted for the immediately preceding wage period have been carried out in this bill based on actuals for the same period and no items have been left over unadjusted.

iv)

It is to be seen that funds are made available for Special pay sheets/ Pay orders.

I.

In case of Regular salary whether scale check has been done and scale check statement is enclosed.

J.

It is to be ensured that regular pay sheet is accompanied by supporting documents like Memorandum of differences, Absentee statements, Recovery statements etc.

K.

It is to be seen that NDA, NHA, Overtime, Mileage etc. claimed in the pay sheet is accompanied with relevant sanctioned statement sanctioned by the competent authority.

L.

It is to be insured that DA, HRA, Transportation allowance claimed in the pay sheet is properly worked out and it is as per the current rules.

M.

It is to be seen that the Washing Allowances, Nursing Allowances, Overtime etc. are claimed by the eligible staff and certificate regarding the same is available on Pay sheets.

N.

It is to be ensured that the pay sheets bear necessary certificate as mentioned in Para 1205 to 1212 AI .

1.1) DOCUMENTS THAT SHOULD ACCOMPANY THE SALARY BILLS The following documents are to be received in Accounts Office along with the salary bills: •

Memorandum of differences (MOD).

•

Absentee statements.

•

Increment statements. (Gazetted Officers)

•

Rent roll statements for the month of April - Rent variation statements for the subsequent months for quarters occupied by Railway servants.

•

Electrical energy charges statement (once in six months), prepared after adjusting the amount recovered in the preceding Six Months against the amount liable to be recovered on actual consumption basis.

ESTT SECTION CHAPTER 6

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•

Statement of PF recovery.

•

List of workshop debits, stores debits and station debits recoverable through the pay bills.

•

Deduction sheets showing recoveries made through pay bills on account of:i. Railway institute fees and subscription. ii. Amount due to Railway Co-operative credit Banks/societies. iii. Amount due to staff Benefit Fund towards Loans. iv. Diet charge & recovery statements. v. List of premium due on Life Insurance policies realized from the pay of the insured. vi. Court attachments. vii. Income tax schedule. viii. Statement showing the recoveries of various advances. ix. Allocation statements. x. Certified summary of T.A., OT, NDA, and other allowances. xi. Sanction of competent authority where provisional payment is authorized. xii. In case an employee is entrusted with custody of cash or stores, a certificate should be furnished to Accounts office along with the settlement bill that they have duly returned all Govt. property in his charge, the fact should be indicated in a note attached to the pay bill. The note should clearly show the particulars of property not yet handed over to the Railway and action taken to their value and the action taken to recover the value of the same.

1.2) METHOD OF CHECK: The internal check of pay and allowances charged through pay bills should be conducted on the basis of the information given in the Memorandum of differences (MOD) and the list of absentees, which accompany the bills. If these two statements are not available the check is to be made on the basis of the information given in the bills itself. MOD statement should invariably accompany the pay sheet. NOTE:

(In regard to Group D staff, the submission of Memorandum of Differences

may be dispensed with in consultation with the Accounts Officer and the necessary check should be applied in his local inspections.) Submission of Memorandum of Differences in the case of Officers Pay Bill is not necessary. [1205 A1] 1.3) EXTENT OF CHECK A complete check should be applied on: i).

The details in the MOD or to the corresponding entries in the Pay bill itself.


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ii).

PROCESS MANUAL

The entries under the column “Gross” pay and allowances claimed in the bills, to only those who are affected by the Memorandum of Differences, whether recorded in the Memorandum of differences or in the bills.

iii).

The entries in the other columns of the bills.

iv).

The admissibility of increments drawn with the statement of increments.

v).

All calculations and totals [ 1206- 1212 A1]

2.0) Detail procedure for check of various other establishment claims (2.1) Workman Compensation Claims Compensation to Railway servants on death or injuries attributable to and due to Railway service shall be admissible under the Workmen's Compensation Act, 1923. In cases where the Workmen's Compensation Act is not applicable, the compensation shall be granted under the Railway Services Extra-ordinary Pension Rules, as amended from time to time. [W.C.ACT 1923] (2.1.1)I.O.D.PART (A) Procedure for IOD cases/Workmen Compensation Claims: According to W.C.A., 1923 the employee who is injured on duty or died while performing his duty will be entitled for compensation. In Railways certain category of employees who have lost their earning capacity partially /permanently or died while performing their duty, are covered under this Act. The employer i.e. Railway is liable to arrange payment of compensation to the employee or in case of death to the legal heir of the deceased employee. The category of employees treated as workman, is as under: i) Temp/Casual labor (who attains MRCL status)/Permanent employee (except staff attached in offices). ii) The category of Pay clerk will fall within the definition of workman because they, in the course of their employment, have to do out door work for disbursement of salary at different points. iii) Bridge Inspector. iv) Drivers (loco running staff), Fireman are treated as workman under section (2) (1) (n) (i) of WCA. v) Vendor /waiter attached in catering Department. Types of I.O.D. Cases: Types of Injured on duty cases and rates of payable amount are as follows: A.)

Temporarily partial disablement – A half of monthly payment of the sum, equivalent to 25 % of the monthly wages of injured workman is payable, for a period of disablement or five years, which ever is shorter.


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b.)

PROCESS MANUAL

Permanent partial disablement – Under this category the payment should be made as per injury specified in part II of Schedule I in W.C.A. 1923 on the basis of certificate issued by qualified medical practitioner.

C.) Permanent total disablement – An amount equal to 60% of monthly wages of workman injured multiplied by relevant factor of Schedule IV of WCA 1923. Or Rs.60000/-whichever is more. D.)

Death CasesAn amount equal to 50% of the monthly wages of the deceased workman multiplied by relevant factor of Schedule IV of W.C.A.1923. OR amount of Rs.50000/- whichever is more.

NOTE:

Where the monthly wages of workman is more than Rs.2000/- his monthly wages for the purpose of clause (c) and (d) shall be deemed to be Rs.2000/- only. 2.1.3) Conditions for payment under W.C.A. (1923). Railway is liable to pay compensation to the workman or to his dependant in case of his death or total or partial disablement for period exceeding three days, but employer shall not be liable to pay any compensation in respect of injury (not resulting into death) caused by an accident, which is directly attributable to – i)

The workman having been under the influence of drinks or drugs at the time of accident.

ii)

The willful disobedience of the workman to an order expressly given or the rules expressly framed for the purpose of securing the safety of workman.

iii)

The willful removal or disregard by the workman of any safety guard. Or devices provided for the purpose of safety to the workman.

The employer should also be liable to pay compensation if a workman contacts any disease, which has arisen out of and in the course of employment. In the case of workman murdered by fellow workman on premises of the employer during the rest, employer is not liable for compensation to the workman. The compensation claims cases in prescribed forms should be filled up by personnel department in duplicate and is forwarded to Accounts Deptt for scrutiny and verification of the calculated amount prepared as per Schedule I of W.C.A.(1923).The case will be returned to Personal Branch dully concurred for obtaining sanction of competent authority and preparation of Pay Order in favour of Labor Commissioner. The payment of compensation under W.C.A. 1923 should be made promptly within stipulated period of one month other wise in case of any delay the family members of suffered workman can file a suit in the court of law and Hon’ble Court may pass orders for penalty of Interest @ 12% or 18 % per annum. The claims are received from the Welfare section of the Personnel department. The claims are verified on the basis of the following details: ESTT SECTION CHAPTER 6

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a)

PROCESS MANUAL

The various documents furnished like AC message, Eyewitness statement at the Site of accident, Accident Report, Post mortem report, Date of birth certificate etc. are studied in detail.

b)

The relevant factor as per Schedule IV of the Act is considered for calculating the compensation.

c)

A list of injuries deemed to result in permanent total disablement and permanent partial disablement is provided in Schedule I of the Act.

d)

The last twelve months emoluments are also considered for calculating compensation amount. The maximum amount payable as amended from time to time is also to be considered while making payment as per Para 4 of Chapter 2 of the Act.

2.2) I.O.D. PART B:2.2.1) EX Gratia Lump Sum Compensation Ministry of Personnel vide their O.M. NO.45/35/97-P & PW(C) dated 11-09-98 has introduced a new scheme of “Payment of Ex-Gratia Lump sum compensation” to the family of Central Govt. civilian employee who dies in harness, in Railway the same was circulated vide RLY BD’s letter no. E (W) 99/CP-1/1 Dated. 5-11-99.These orders shall apply to all cases of death in harness occurring on or after 01-08-1997.The conditions governing the payments of Ex- Gratia lump sum compensation and the guidelines have been indicated in the Annexure of the above O&M. The main condition to be satisfied for the payment of Ex - Gratia Lump sum compensation is that the death of the employee concerned should have occurred in the actual performance of their bonafied duties. As on date the minimum amount of Ex - Gratia lump sum compensation to the family of deceased Railway employee who died in performing their bonafied duty under various circumstances are broadly divided into following categories: SR

Condition of Accident

Minimum

No.

Amt. Payable

1

Death occurring due to accident in the course of

RS. 5 Lakh

performance of duty 2

Death occurring due to accident in the course of

RS. 5 Lakh

performance of duty attributable to Acts of violence by terrorist or anti social elements etc. 3

Death occurring due to: -

A

(a) Enemy action in international war or boarder

B

(b)Action against militants, terrorist, Extremists


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PROCESS MANUAL

The proposals of Ex - Gratia lump sum compensation is prepared in duplicate with all relevant documents i.e. Copy of AC Message (XXR), SOD, and Post Mortem report, Rough Sketch of accident Site. Witness etc. as per guidelines given in GM (P) JBP Letter no. WCR/PHQ/1410/WEL/Ex Gratia Payment Dtd 22-08-2006 and submitted to Accounts for scrutiny and vetting. The claims are scrutinized as per guidelines and put up to Sr. DFM through ADFM for vetting. While scrutiny of the case the amount previously paid as Ex - Gratia interim and through W.C.A. is deducted from the amount payable through Ex- Gratia compensation scheme and net payable amount is vetted. After getting approval of SR. DFM the cases are returned to Personal Branch for preparation of claim in prescribed proforma and with joint signature of SR.DPO and SR.DFM it is put up to DRM for approval. After getting approval of DRM the cases are forwarded to HQ for obtaining concurrence of F.A. &. C.A.O and personal approval of G.M (As per instructions contained in Rly BD’s Letter no. E (W)/2006/CP-1/37 Dtd. 0105-2007). NOTE

Rly BD’s vide their Letter no. E (W)/2006/CP-1/37 Dtd. 01-05-2007 has fixed the maximum time limit of three months period to settle down the cases so as to cause minimum hardship to the claimants. ANNEXURE – 1 (Documents required along with IOD cases) (1)

AC message (XXR Message) prepared in duplicate by Depot -In -charge to inform HQ the full family particulars and Service Record of the deceased employee. All above documents should be signed by Depot –In- charge and Welfare Inspector and counter signed by Gazetted Officer of concern Department and Personnel Branch. Time Limit:

3 days

For Vetting

2.3)

A.A.

1 DAY

S.O.

1 DAY

ADFM/SRDFM

1 DAY

Joint Signature

1 Day

Proposal cases of Medical reimbursement

When Railway employees or their family members are taking treatment outside Railway Hospital in emergency or are referred by Railway Doctor for specific treatment in Govt. and other recognized hospital or for specific test from market for which facility is not available in Railway Hospital reimbursement of medical expenses incurred in the treatment of the tests is admissible. These proposals are broadly divided in two categories: (I) Referred Cases; When a patient referred by Railway Doctors to Govt. Hospitals or recognized hospitals for treatment or specific test. ESTT SECTION CHAPTER 6

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(II) Non- Referred Cases These cases relate to a medical condition which require urgent attention and there is inadequate time to report the medical condition to a Railway doctor. Instead, to save the precious life, the matter is referred to a private doctor who is nearest to the place of incident. Clearly, no referral of Rlys doctor is available to bear the expenses. All the claims are received from employees through CMS Will scrutinize the case as per checklist and guidelines circulated by HQ vide JPO No. HQ/AC/ENG/MED – REIM /459 –III Dtd 10-08-2005. And as per the CGHS rates list the acceptable amount is calculated and recommended for vetting / concurrence as the case may be. When the CGHS rates are not available case is disposed of with the approval of CMS in consultation with associate finance. In Accounts office the case verified against the said JPO and other circulars issued by Railway Board or HQ from time to time. When Pay Order received in Accounts Office the following steps shall be taken: •

CO6 No is given to the Pay Order.

•

It should be seen that required procedure is followed and all documents are available.

•

Funds are available for the current year.

•

Sanction of competent authority is enclosed.

•

Amount shown on Pay order is tallied with the amount concurred. Time Limit: 10 days for vetting/concurrence 03 days for payment .

2.4) Proposal cases Proposals received in the section are broadly on account of implementation of ACP scheme, restructuring of cadre, Stepping up of Pay, Pay anomalies in fixation because of not being considered minimum benefit of Rs.25 w.e.f.01-01-86 and Rs. 100 w.e.f. 01-01-96 at the time of fixation on promotion. Up gradation of pay scale, wrong fixation of pay etc. 2.4.1) Proposal cases of Assured Carrier Progression (ACP) Scheme: Employees particularly at lower level used to retire in the same grade in which they were appointed. Railway Board vides their Letter No. PC-V/99/1/1 Dtd 0110-1999 allowed two promotions in their service period. This progression is given after completion of twelve year of continuous service and second progression at the end of twenty-four year service. NOTE:

These orders are effective from 01-10-99 onwards only. (Authority: Railway Board Letter No. PC-V/2004/ACP/1 Dtd 31-03-2004) 2.4.2) PROPOSAL CASES OF STEPPING UP OF PAY The claims are verified on the basis of following details: -


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a)

PROCESS MANUAL

Service details of both (senior and junior employee), submitted in comparatives statement are checked with the entry of the Service Record.

b)

Name of both employees are appearing in seniority list.

c)

It is ensured from service register that senior employee has not refused promotion earlier.

d)

It is verified that both the employees has same channel of promotion and were in identical scale.

e)

Para 1313 of Estt. Code Pt. II shall be taken into consideration while dealing with the proposal.

f)

Latest instructions issued by Railway Board in this regard under VIth PC recommendations may also be referred to.

2.4.3) PROPOSAL CASES OF MINIMUM BENEFIT OF PAY FIXATION AND OTHER ARRREAR CLAIMS. Railway Board on recommendation of IV PC has issued order vide their letter No. PCIV /86. /IMP/36 Dtd 21-06-88 for grant of minimum benefit of Rs.25 at the time of fixation of pay on promotion and it was subsequently enhance to Rs. 100/-after implementation of VIth pay commission vide Bd’s letter No. FE-II/99/FR/1/1 Dtd. 2709-99. Proposals cases for other arrear claims pertaining to a period prior to 3 years of various nature such as arrears of family planning, HRA, Non payment of increment due to over sight, Transportation allowance arrears, CCA etc. are also dealt in the section. Each claim is examined for reasons of non-payment of dues to the employee. The limit up to which arrears claims can be admitted is specified in chapter 10 of IREM VOL.I amended vide advance correction slip of 1 of 2003. Time Limit- Within 20 days. 3.)

RECONSTRUCTION OF SERVICE RECORD: Service records when misplaced are to be reconstructed. The proposals for reconstruction should accompany the following documents:a) Personal file of the employee maintained by the Personnel department. b) Document supporting date of birth. c) Copy of the Appointment order. d) Date of promotion to be supported by order copy. e) Leave Account in original. The yearly increments are to be checked with the leave account, penalties if any affecting increment etc. For this purpose JA grade committee constituting three officers from Personnel, Accounts and of department concerned is required to scrutiny the records and sign the recasted Service Record.

4.)

SPECIAL PAYSHEETS/PAY ORDERS Scrutiny in Accounts Office is done with regard to: a) Whether the competent authority has sanctioned the claim.


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b) Whether the claim is supported by due / drawn statements, arrears statements etc. which has already been checked by this office at the time of concurring the proposal. c) Whether the competent authority has signed the pay sheet. d) Whether accounts concurrence has been obtained for arrears /claims over one year old and sanction of competent authority is obtained accordingly. If required Rly.Board/Headquarter’s approval has been obtained as per nature of claims. e) The name of the employee, designation and amount of pay sheet/pay order tallies with the amount concurred by this office. 5.)

- [1413 A1]

CHECKS ON PAY BILLS I)Pay Bills showing the Pay and Allowances for Group A, B, C and Group D employees are received in the Accounts Office to be checked and passed for payment. The pay bills have to be received according to a schedule prepared by SR.DPO and SR.DFM so as to enable accounts office to conduct thorough checks. Bill drawing units should be advised for prompt submission of salary bills to Accounts Office. ii)

A list generated on computer showing the details should be maintained and filed,

since CO7 preparation has also been computerized. (For details the Manual of AFRES on Establishment Section may be referred to). iii)

However, in the following cases, separate bills can be admitted irrespective of the

date fixed for the submission of the Pay Bill of the unit or section to which the employee is attached. Time Limit - Within 3 Days. 6.)

INTERNAL CHECK - GAZETTED OFFICERS Apart from the above-mentioned checks, the following checks shall be exercised for internal check of pay bill of Gazetted staff. Various records maintained in the Accounts office for this purpose are as follows (as per Para 1305 A1): -

NOTE: -

i).

Salary Audit ledger (FORM NO. A 1305)

ii).

Income Tax recoveries register

iii).

Issue of Pay Slips (FORM NO. A 1311)

iv).

Leave accounts of Gazetted staff

v).

Last Pay Certificate.

vi).

Maintenance of service cards. (PARA 1318 A1)

vii).

Cadre check and cadre register (PARA 1319 TO 1323 A1)

In the case of Gazetted officers, the ultimate responsibility for the internal check of their bills rest with the Gazetted section of the FA & CAO's office and unit Accounts Officers, and they shall maintain all the records necessary for this purpose.


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7.)

PROCESS MANUAL

CADRE REGISTER AND CADRE CHECK The

main object of maintaining cadre register is to ensure that the number of posts

sanctioned for each grade in a department shall in no case be exceeded without the sanctions of competent authority. a) Separate folios/portion thereof should be set apart for each category in a department. b) The number of sanctioned post (both permanent and temporary) for the different categories of the employees should be entered in the top of the folio.

The

temporary sanction should be shown separately. c) The increase/decrease in the cadre strength should be indicated in the remarks column. correctly.

The total number of sanctions received in the section should be posted At the end of every month, the entries made should be checked from

the salary bills for the month. Changes made during the month, and in case two employees draw pay against one post whenever it is permissible should be recorded clearly.

Similarly leave reserve posts if any should also be indicated.

Departmental summary should be prepared as a measure of test check to ensure that there is no excess or irregular operation.

The discrepancies noticed, if any,

should be put up to the Accounts officer and the matter should be taken up with personnel branch for immediate action. -[1320 -1323 A1] 8.)

INCOME TAX Accounts office is responsible for correct recovery of income tax and for transfer timely of the recovered amount to the IT Department. On basis of estimated income for the year, Bill drawing units should recover approximate amount every month from the salaries of the employees. For this purpose, the Bill drawing officer should send a statement to the Accounts Office every year in advance, showing the particulars of employees, alongwith the detail estimated income and savings under various permissible categories. This should be verified with reference to the pay bill of the officer concerned.As soon as the Accounts for the financial year are closed, Form No.16 prepared by Personal Branch is required to be sent to Accounts for verification.

The same has to be returned after verification for

disbursement to the officers for filling the Income Tax return. -[1232 – 1233 A1] 9.)

RECOVERY OF WATER CHARGES Bill

drawing officers shall recover water charges at the prescribed rates from all the

employees, who are in occupation of Railway Quarters.

Establishment Section has to

ensure while admitting the salary bills of employees that the water charges have been recovered correctly from all the employees who are in occupation of Railway Quarters. Chief Engineer will advice the rate at which the water charges are to be recovered. 10.)

INCREMENT STATEMENT


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a) In the cases of Gazetted officers,

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the

increment

statement

is

sent

to

Accounts Office by bill preparing authority for certification and inclusion in salary bills. A copy of which is enclosed with the salary bills. b)

The increment statement provides for a column wherein, all periods which do not

count for increment i.e., periods of suspension, leave without pay, leave not counted for increment during officiating tenure etc. should be indicated. 11.)

SUPPLEMENTARY BILL Drawn

and due statements will be prepared and sent to the Accounts Office whenever

there is need for supplementary claims. Relevant office orders will be verified to ensure that the claim preferred through supplementary bill is genuine. At the time of checking the drawn and due statements, Memorandum of differences and Absentee statements of the regular bills for the months to which the supplementary claim relates should be verified to see that it has not been passed for payment provisionally. Regular bills for the months affected should also be verified.

A copy of the certified Drawn and Due statement should

be sent to the bill preparing unit who will forward the supplementary bill, for the amounts shown in the statement, to Accounts Office.

The Bill will be passed for payment duly

making a cross reference in the certified Drawn and Due statement. -[1405 -1413 A1] Following checks are to be ensured before passing these bills: a)

Whether competent authority has signed the pay sheet. i.e. Sr.DPO & APO.

b)

Whether budgeting has been done for the claims.

c)

Whether scale check has been done.

d)

Whether

pay

sheet

is

accompanied

by

supporting

documents

like

Memorandum of differences, Absentee statements, Recovery statements, etc e)

Whether Mileage, over time, Night duty allowance, and National holiday allowance claimed in proper statements sanctioned by the competent authority support the paysheets.

f)

Whether D.A., HRA, CCA etc. claimed in the pay sheets properly worked out as per the extant rules.

g)

Whether miscellaneous payments like T.A., Washing Allowances, the eligible staff claims Nursing Allowances.

h)

Whether

all

pay

sheets

bear

necessary

certificate

as

mentioned

in

establishment code. i)

If any correction is seen, it is attested/signed by competent authority and relevant authority letter is produced with the pay sheet.

12.)

SCALE CHECK REGISTER All sanctions in respect of non-Gazetted establishment

as received should be

entered in scale check register in the prescribed form no. A1407 with separate folios for each class or grade of staff and entries be attested by the S.O. of the section. ESTT SECTION CHAPTER 6

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The pay bill

Approved by_________________


PROCESS MANUAL

of each unit shall contain a summary of the sanctioned strength and the actual strength of the unit.

The actual strength shown in summary should be checked up with the actuals

charged in the bill at the time of passing it. Entries from the summary shall be posted in the scale check register for the month concerned.

The total strength of each category in

the division for the month will be compared with book of sanction available for each category of staff of every department. Instances of excesses over the sanctioned strength, if any should be taken up with the executive authorities concerned. Book of sanction should be reconciled with Personnel Branch every year and certified Book of sanctions should be maintained to verify the scale check. -[1407A1]

13.)

LAST PAY CERTIFICATE When a Railway servant is transferred from one accounting unit to another a Last Pay Certificate (LPC) showing the pay and allowances drawn by him and the date up to which these have been drawn will be prepared by the bill preparing officer in a prescribed form as given in Annexure V of Accounts Code Part - I and sent to the office to which the Railway servant is transferred, duly counter signed by Accounts officer. The different deductions made against him and the sums outstanding against him with particulars thereof will also be shown in the LPC.

The PF account number should invariably be

indicated in the LPC. The LPC is necessary document for preparation of monthly salary for the office to which the Railway servant is transferred. -[1212 A1] 13.1) REGISTER OF LAST PAY CERTIFICATES(INWARD AND OUTWARD) a) Separate register containing the particulars of L.P.C. issued and received should be maintained in the Establishment section of accounts office.

As the LPCs constitute a

very vital link for the transfer of suspense balances, Provident Fund balances etc., it is necessary to maintain these registers properly and updated. b) The correctness of LPC should be checked up expeditiously and the same should be forwarded to the accounts officer concerned.

This register should be put up to the

Accounts Officer in the first week of every month for his information. 14.)

TRAVELLING ALLOWANCE a) Traveling allowance is an allowance granted to meet expenditure of a particular type and should be so regulated that it is not on the whole a source of profit to the recipient, and that utmost economy should be observed in the incidence of expenditure on account of TA/DA. b) Claims for Traveling Allowances for Non-Gazetted and Gazetted staffs are included in the salary bills after the T.A. statements are certified in the Internal Checking section of Accounts Office.


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c) Traveling

Allowances

statements

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submitted

to

Accounts

Office

should

be

accompanied by T.A. Journals countersigned by the duly appointed controlling officer personally except in respect of the staff whose pay does not exceed Grade Pay Rs.4200/-( revised) in the VI- P.C. d) The Bill drawing officer should furnish the following certificate in the Traveling Allowance Statement for employees drawing pay Rs.5000/-(pre revised) that “The claim for Travelling Allowance has been checked with the relevant rules, Travelling Allowance journals and other records and found correct.” The claims in such cases are not susceptible for any check in the Accounts Office except in regard to the rate of Travelling Allowance admissible (verified with reference to employees’ Grade pay) and the arithmetical accuracy to the claim. A test check of the original Travelling allowance journals kept in the departmental office is made during periodical inspections and any irregularities noticed in the preparation of claims for Travelling Allowance

is to be taken up with the departmental officer concerned. - [1213 to1214 A1]

14.1) Checks on TA BILLS: a) While checking Traveling Allowance bills accompanied by journals it should be seen that the competent controlling officer has in every case countersigned journals. b) The pay, pay band and grade pay shown in the TA Bills should be test checked with the pay bills, to ensure that the TA claimed is according to the grade pay and no higher rate of TA is allowed. c) Object of the journey performed in each case should be mentioned briefly and precisely. It should be checked to see that the journey is performed in the interest of the administration. d) The timings of arrival at and departure from head quarters of trains shown in the journal should be checked with the Railway Timetable in force. If the T.A. claimed is at higher rate due to late arrival of Trains, the same has to be checked with reference to late arrival certificates issued by the Station Staff. e) In the case of staffs who are regularly on tour throughout the month, as for example Traffic Inspectors, Commercial Inspectors etc, the continuity of the journeys should be checked by comparing the opening entries of the journals under check with the closing entries of the journal for the preceding month terminated by a halt at a Station away from headquarters. It should be seen that the DA/TA is not claimed continuously for more than a month in violation of the payment of wages act. It should also be seen that no TA is claimed at the same station for more than 180 days continuously. f) When a Railway servant is entitled to draw actual expenses, they should in the absence of the orders to the contrary, be set forth in detail. In the case of claims for road mileage, the rates of daily and mileage allowances should be checked with the ESTT SECTION CHAPTER 6

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rates laid down in appropriate rules and submission of the bus tickets should be ensured. g) The officer of Junior Administrative Grade should authorize journeys, beyond the home line. h) It is to be ensured with due verification of the records that Travelling Allowance has not been claimed for the periods the employee was on leave of any kind. i) The Travelling Allowance/ daily Allowance claims through Travelling Allowance journals are to be prepared on the basis of journeys performed by the Railway employees in their respective wage periods and not on calendar month basis. If an employee has earned Travelling allowance/ daily Allowance for a continuous period extending beyond the close of the wage period, the portion of the Travelling Allowance claims following within that wage period alone should be claimed in the Travelling Allowance journals for that wage period. The balance of Travelling Allowance claims should be claimed in the Travelling Allowance journals for the subsequent wage period to which they relate. If the journey performed by the employee terminates at HQrs the first day of the next wage period, the T.A. for that day can be included in the same T.A. journal. 14.2) TRAVELLING ALLOWANCE RULES Following are the different kinds of allowances, which like T.A. are also controllable heads of accounts i.e. the expenditure can be controlled under these heads: i).

Daily allowance

ii).

Mileage Allowance

iii).

Consolidated Travelling Allowance

iv).

Conveyance Allowance

v).

Actual cost of Travelling.

14.3) Daily Allowance on Tour Under VIth Pay Commission: In super session of Rule 1611 IREC – Vol II (2005 Edn.) and Board’s Letter no. F(E) I/98/AL-28/9 Dated 24.4.98 the grouping of grade pay ranges and the rates of daily allowance are revised as follows w.e.f. 01-9-08 subject to the existing conditions:Grade pay

Daily Allowance (per day)

Officers drawing grade pay of Rs. 10000 and above And

Rs.520

those in pay scales of HAG + and above Officers drawing grade pay of Rs. 7600 to 8900/-

Rs.460

Officers drawing grade pay of Rs. 5400 to 6600/-

Rs.400

Officers drawing grade pay of Rs. 4200 to 4800/-

Rs.340

Officers drawing grade pay of Rs. 4200/ESTT SECTION CHAPTER 6

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Note:

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The TA/DA rates mentioned in the Para on mileage allowance for road journeys and daily allowances on tour shall be increased by 25 % whenever Dearness Allowance payable on the revised pay structure goes up by 50 %. Daily Allowance to an employee will be admissible as under:(A)

Less than 6 hours – 30% of daily allowance.

(B)

More than 6 hours but does not exceed 12 hours – 70% of daily allowance. Full Daily allowance will be admissible for each completed day or more than 12 hours.

(C)

If a railway servant under takes more than one journey on any calendar day, he can draw Daily allowance separately for each journey beyond a radius of 8 kilometers but the total Daily Allowance for such journeys on any calendar day shall however be subject to a maximum of the full Daily Allowance admissible for each day of absence from midnight to midnight.

D.)

When a train arrives late less than 15 minutes the time of arrival of the train will be taken as time recorded in the Time Table. If the train arrives late more than 15 minutes the certificate of Station Manager will be required.

Note: I

Engineering subordinates and staff of signal and Tele-Communication and Electrical Departments when travelling by Trolley within their jurisdiction will be eligible for Travelling Allowance if the actual distance travelled is more than 8 kms, from the Head Quarters. The actual distance along the permanent way from their Head quarters to their place of tour should be taken into account for this purpose and not the distance from the Railway Station to the Railway station. 14.4.) CONVEYANCE ALLOWANCES: In partial modification of rule 1607 (5) IREC-VOL II (2005 Edition) the grade pay ranges for travel by public bus/ Auto Rickshaw /Scooter /Motor Cycle /Taxi /Own car is revised as indicated below:Authority: Rly Bd’s Letter NO. F (E)1/98/AL-28/15 DTD. 01-12-2008 Grade Pay

Entitlement

(1)

(2)

(i) Officer drawing grade pay of Rs.10000 Actual fare by any type of public bus including and above and those in pay scale of HAG

air-condition bus OR At prescribed rates of

+ and above

AC

taxi

when

the

performed by AC taxi

journey

is

actually

OR At prescribed

rates for auto rickshaws for journeys by auto rickshaws, own scooter , motor cycle . moped etc. (ii) Officer drawing grade pay of Rs.5400, Rs. 6600 ,Rs.7600, Rs. 8700 and Rs. ESTT SECTION CHAPTER 6

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8900 (iii) Officers drawing grade pay of Rs.

Same as at (ii) above

4600, Rs.4800 (iv) Officers drawing grade pay of Rs. Actual fare by any type of public bus other 2400 and above but less than Rs, 4200

than air conditioned bus OR At prescribed rates for auto rickshaw for journeys by auto rickshaw , own scooter / motor cycle/ moped etc.

(v) Officers drawing grade pay below Rs.

Actual fare by ordinary public bus only

2400

OR At prescribed rates for auto rickshaw for journeys by auto rickshaw , own scooter /motor cycle/ moped etc.

Mileage Allowance for road journeys shall be regulated at the following rates in places where no specific rates have been prescribed either by the Director of the Transport of the concerned state or of the neighbouring states. For journeys performed in own car /taxi

Rs. 16 per Km.

For journeys performed by Auto rickshaw,

Rs. 8 per Km.

Own scooter etc. The rate of mileage allowance for journeys on bicycle and foot on tour and transfer is revised from 60 paisa to Rs. 1.20 per km. 14.5) TRANSPORTATION ALLOWANCE Consequent upon the decision taken the Govt. on recommendations of the Sixth PC regarding Transportation Allowance vide Ministry of Finance the Railway employees shall be entitled to Transportation Allowance at the following rates:Employees Grade Pay of

Rate of Transport Allowance per month In

13

cities*

Other Places

classified as A- 1/A earlier Grade pay of Rs.5400 & above

Rs.3200+DA

Rs.1600+DA

thereon

thereon

(i) Grade pay of Rs.4200, Rs.4600 and Rs.4800

Rs.1600

(ii) Those drawing grade pay below Rs.4200 but

thereon

+DA

Rs.800+DA thereon

drawing pay in the pay band equal to Rs.7440 and above Grade pay below 4200 and pay in the pay band

Rs.600

below Rs. 7440

thereon


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+DA

Rs.400+DA thereon

Approved by_________________


*Hyderabad

(UA),Delhi(UA),

Banglore

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(UA),

Greater

Mumbai(UA),

Chennai

(UA),Kolkatta(UA), Ahemdabad(UA), Surat(UA), Nagpur (UA),Pune(UA), Jaipur(UA), Lucknow(UA) and Kanpur(UA). AUTHORITY:- Railway Bd’ Letter NO. PC-V/2008/A/TA/2 DTD 12-09-2008 14.6) COMPOSITE TRANSFER GRANT ON TRANSFER I)In the case of transfer involving a change of station located at a distance of more than 20 km from each other the composite transfer grant shall be computed as below:Officers in the pay scale of One months basic pay as drawn in the pay scale HAG+ and above All other officers

Equal to one months pay is drawn in the Prescribed pay band + the applicable grade pay

ii)

At present only one transfer grant is permitted if the transfer of husband and wife takes place within six months of each other from the same place to the same place w.e.f. the date of implementation of these orders. In cases if the transfer takes place within six months but after 60 days of the transfer of spouse 50 % of the transfer grant on transfer shall be allowed to the spouse transferred later. No transfer grant shall be admissible to the spouse transferred later in case both the transfer orders within 60 days. The existing provisions shall continue to be precluding transfer grant in case of transfer at own request or transfer other than in public interest shall continue to apply unchanged in their case.

AUTHORITY: (Railway Board’s letter No. F (E) I /2008/AL-28/15 date 01-12-2008. 15.0) FOREIGN SERVICE CONTRIBUTION Foreign Service means service in which a railway servant receives his substantive pay with the sanction of Government A) From a source other than the general revenue, or B) From a company working as state Railway. C) While a Railway servant is in Foreign Service, contribution towards the cost of his Pension must be paid to general revenues on his behalf. D) If the Foreign Service is in India, contributions must be paid on account of the cost of leave salary also. E) Contributions, due under clause (a) and (b) above, shall be paid by the concerned Railway servant himself, unless the foreign employer consents to pay them or otherwise. They shall not be payable during leave taken while in Foreign Service. F)Contributions on account of leave salary must be paid only in the case of transfer is in India.

But in special circumstances Foreign Services out of India also the

foreign employer can pay the contributions towards leave salary. ESTT SECTION CHAPTER 6

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When a Railway servant is transferred to a foreign service, contribution towards the cost of his pension or the cost of Government contribution payable to his credit in a Provident Fund, as the case may be, and the cost of leave salary are to be paid by the Foreign employer to the general revenue on his behalf and in the case of the foreign employer does not pay such contribution, the Railway servant himself shall pay the same. Leave salary and pension contributions should be paid separately. Contributions may be paid annually within 15 days from the end of each financial year or within 15 days of the end of Foreign Service in case of Foreign Service completes before the end of financial year. But contributions in respect of SRPF (contributory) will continue to be paid monthly. 15.1) CALCULATION OF FOREIGN SERVICE A) The

rates

of

pension

contribution

have

been

designed to secure to the

Railway employee the pension that he would have earned by service under Govt., if he had not been transferred to Foreign Service. - [IREM VOL II PARA 2006 & 2023] B) The rate of contribution for leave salary will be designed to secure the railway employee leave salary on the scale and under the conditions applicable to him. In calculating the rate of leave salary admissible the pay drawn in Foreign Service less, in the case of Railway employees paying their own contributions such part of pay as may be paid as contribution, will count as pay for the purpose of Rule 103(35) (FR 9(2)). I)

Leave Salary Contribution: The rates of leave salary contribution will be @ 11% of pay of the employee drawn in Foreign service.

II)

– [IREM VOL II PARA 2007]

Pension contribution: Contribution for pensioner benefits will be on the percentage basis of the maximum monthly pay of the post in officiating/substantive grade according to the length of service of the employee at the time of proceeding on Foreign Service.

15.2) SIMPLIFICATION OF ADJUSTMENTS ON ACCOUNT OF ALLOCATION OF LEAVE SALARY AND PENSION BETWEEN CENTRAL AND STATE GOVERNMENTS In pursuant to the recommendations of the committee appointed in connection with the above subject, it has been decided in consultation with the state Govt. to dispense with the system of allocation of leave salary and pension between Central and State Governments as specified below: (a)Leave Salary: The liability for leave salary will be borne in full by the Department from which the Govt. Servant proceeds on leave, whether it be parent department or borrowing department with whom he is on deputation. ESTT SECTION CHAPTER 6

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(b)Pension: The liability for pension including gratuity will be borne in full by the Central/State Govt. department to which the Govt. employee permanently belongs to at the time of retirement. No recovery of proportionate pension will be made from Central/State Govt. under whom he had served. - (Railway Board Lr. No. F (E)II/87/IN3/1 Dt. 15-12-87) 15.3) PROCEDURE FOR PAYMENT OF CONTRIBUTION A copy of the orders sanctioning a railway servant's transfer to foreign service must always be communicated to the Accounts Officer by the authority by whom the transfer is sanctioned. The railway servant himself should, without delay, communicate a copy to the Accounts Officer and take his instructions as to the officer to whom he is to account for the contribution; report to the latter officer the time and date of all transfers of charge to which he is a party when proceeding on, while in and on return from, foreign service and furnish from time to time particulars regarding his pay in foreign service, leave taken by him, his postal address and any other information which that Accounts Officer may require. - [IREM VOL II PARA 2009] 15.4) INTEREST OR OVERDUE CONTRIBUTIONS Contribution for leave salary or pension due in respect of a railway servant on foreign service may be paid annually within 15 days from the end of each financial year or at the end of the foreign service, if the deputation on foreign service expires before the end of a financial year, and if the payment is not made within the said period, interest must be paid to Government on the unpaid contribution, unless it is specifically remitted by the President at the rate of two paise a day per Rs.100/- from the date of expiry of the period of 15 days up to the date on which the contribution is finally paid. The Railway servant or the foreign employer shall pay the interest according as the former or the latter pays the contribution. The leave salary and pension contributions should be paid separately as they are creditable to different heads of accounts. - [IREM VOL II PARA 2012] Note: No dues recoverable from Govt. on any account should be set apart against these contributions. 15.5) TRAVELLING ALLOWANCE a)The travelling allowance of a Railway servant both in respect of the journey on transfer to Foreign Service and the journey on reversion there from to railway service will be borne by the foreign employer. b) Promotions Government servants deputed on Foreign Service are entitled to get pro- form a promotion while on Foreign Service and such promotion shall be regulated in the ESTT SECTION CHAPTER 6

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same manner in the principle of “Next below Rule”.

The increased pay due to

promotion should be taken into account for FSC. 15.6) WITHHOLDING OF CONTRIBUTIONS A railway servant in Foreign Service may not elect to withhold contributions and to forfeit the right to count as duty in railway service the time spent in foreign employer. The contribution paid on his behalf maintains his claim to pension or to pension and leave salary as the case may be, in accordance with the rules of the service of which he is a member. Neither he nor the foreign employer has any right of property in contribution paid and no claim for refund can be entertained. 15.7) PAYMENT BY FOREIGN EMPLOYER OF PENSION OR GRATUITY A Railway servant transferred to foreign service may not, without the sanction of the President, accept a pension or gratuity from his foreign employer in respect of such service. 15.8) LEAVE DURING FOREIGN SERVICE IN INDIA A railway servant in foreign service in India may not be granted leave otherwise than in accordance with the rules applicable to the service of which he is a member, and may not take leave or receive leave salary from Govt. unless he actually quits duty and goes on leave. 15.9) LEAVE DURING FOREIGN SERVICE OUT OF INDIA His employer on such conditions may grant a Railway servant in Foreign Service out of India leave as the employer may determine. In any individual case, the authority sanctioning the transfer may determine before hand, in consultation with the employer, the conditions on which the employer will grant leave. The employer will pay the leave salary in respect of leave granted by the employer and leave will not be debited against the railway servant's leave account. A.

In special circumstances, the authority sanctioning a transfer to foreign service out

of India may make an arrangement with the foreign employer, under which leave may be granted to the Railway servant in accordance with the rules applicable to him as a railway servant, if the foreign employer pay to Central Government leave contribution at the rate prescribed under Rule 2007 (FR 116). - [IREM VOL II PARA 2016 to17] 15.10) RECOVERY OF FOREIGN SERVICE CONTRIBUTION Register of Railway servants in Foreign Service and whose contributions are adjustable in the books of the Railway should be maintained in Establishment Section to enable a check being exercised over the recovery of the contribution. This Register should be posted after the sanction to the transfer is scrutinized and the Accounts Officer should attest the entries. The register should be reviewed and watched for the realisation of the FSC periodically. All orders received regarding a Railway servant on foreign service and orders issued by the Accounts office for recovery of interest or if ESTT SECTION CHAPTER 6

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contributions in arrears and the cause of the contribution ceasing to be realised owing either to transfer, death, dismissal or any cause should be recorded in this Register. Records to be maintained in form No.A1221-Code for the Accounts department 1997 (Second Print). 15.11) DELAY IN RECOVERY OF FSC CHARGES In several cases, sanctions containing the terms and conditions of transfer on Foreign Service are being issued very late with the result that calculation and intimation of the rates of Foreign Service contributions are delayed and penal interest become payable. With a view to facilitating the recovery of Foreign Service contributions in time and there by avoiding payment of penal interest etc. it should be ensured that in case of transfer of Railway servant to Foreign Service all the terms and conditions of his transfer are settled well in advance in consultation with foreign employer, the Accounts Officer and Railway employee concerned before the employee is released to take up the foreign service. The rates per men sum at which Foreign Service contributions are payable shall be included

in the terms and conditions of transfer. The foreign employer or the Railway

servant should arrange to pay the contribution (FSC) within 15 days from the end of month in which the Railway servant has drawn the pay on which it is based.

This

clause should be incorporated in the terms of the Transfer. On relief of a Railway servant to Foreign Service, a copy of the relief office order together with the terms of the transfer should be forwarded to the Accounts Office. The Accounts office should verify the correctness of the rate of Foreign Service and make necessary entry in the FSC Register. The details of Foreign Service should be entered in the service record of the Railway servant. Any alteration in rate of FSC due to change in the rate of pay in the parent Department or Foreign Service should be advised by the Executive to the Railway servant, foreign employer and to the Accounts office. Particulars of leave availed by the Railway servant while in Foreign Service shall be immediately advised to the Accounts officer.

The Accounts office shall make

necessary entries and adjustment of leave salary in the Books of the Railway. The Accounts office should watch the receipt of the Foreign Service contribution and on receipt of the same shall make entries and adjust the same in the Books of the Railways. The details should be recorded in the Register kept for this purpose. Delay in receipt of FSC should be promptly brought to the notice of the Executive and Foreign employer and Railway servant. Interest on outstanding Foreign Service contributions should be claimed as per terms.

A complete list of staff who were on Foreign service

should be furnished to Accounts Office by personnel Department to enable the Accounts to watch and verify whether the FSC charges are realised correctly.


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16.0) PROCEDURE FOR TEST-CHECK: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] 16.1) RECORDING OF RESULTS OF TEST CHECK; _ The result of test check should be recorded systematically in a manuscript register in the form given below:SR NO.

Item of work

Extent of Test Particulars of

Name

test checked

check

vouchers elected

SSO(A)who

prescribed

for test check

Checked the item

of

the

SO

/ Result of test Test check

had

Whether the discrepancy in col.6 has been pointed out by the supervisory staff

1

2

3

4

5

6

The test check register should be opened separately by each official, the required to be made in accordance with these orders.

7

test check is

The entries made in the register

should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 16.2) TEST CHECK OF REGISTERS: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should ESTT SECTION CHAPTER 6

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be put up for inspection by Officers has been prescribed in Appendix VIII of the State Railway Code for the Accounts Departments-Part-I. 16.3) PERIODICITY OF SUBMISSION OF TEST CHECK REGISTER TO

OFFICERS:

Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. A brief of important test checks shall be put up to FA&CAO through MPR. Extent of Test Checks required for different type of works.Description of the

Extent of check by Gazetted

Work

Extent of check by SO(A)/SSO

Officer.

Foreign

(A)

Service Monthly review

5 items to be checked completely

Contributions

every

register

review.

Payment

under 1 case per month

month,

and

monthly

4 cases per month

W.C.Act Pay sheets

(i) Salary Bills of one G.O. and one

non-Gazetted

staff

per

month. Supplementary Bills. Supplementary bills of 2 non- 10 Non-Gazetted staff per month. Gazetted staff per month. Scale check Register

Entries in respect of one salary Entries in respect of two salary bill once in 2 months.

bills per month

Internal check of TA TA Bills of 2 Gazetted and TA TA Bills of 8 Gazetted and Bills

Bills of 4 non-Gazetted staff

Leave application of One

leave

application

non-Gazetted staff every 2 leave applications per month

Gazetted Officer

alternative month

Journal Voucher

One JV every month

4 JVs every month.


One LPC every month

2 LPCs every month

Service

Cards

8

of Few entries on 20% of cards at 2 Service Cards per month

Gazetted Officers

the end each 5 year period

Posting in S.A.R

Two cases per month

Six cases per month

17.) STAFF BENEFIT FUND (SBF): SBF is established solely for the benefit and welfare of the non gazetted employees t o help them for certain specific purpose ESTT SECTION CHAPTER 6

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This

fund

Approved by_________________

is


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primarily intended to relieve the railway employees from the distress caused to them due to certain economic , educational and health problems . This fund is managed by a committee at the headquarter of the railways and consists of:•

CHAIRMAN

-Chief Personal Officer

•

OFFICIAL MEMBER

-DY. GM & Chief Medical Officer

•

SECERATERY

-Welfare Officer

•

MEMBERS

-Six members elected from recognised unions. -Four members elected by the Central staff council or

the

G.M. (where Central staff council is not established) Similarly, Regional sub- committees are formed in the division and workshop to administer the fund. (i)Resources:- The SBF is financed from:(1) Receipts from forfeited PF bonuses of non gazetted employees . (2) All other receipts which used to be credited to the fund previously. (3) Contribution from Railway revenue @ Rs.20 per year a per capita basis i.e. Rs. 20/- per head of non gazetted employees on strength preceding 31st March. (4) Adhoc grant which is being given to each of the Railway by Railway

Board

from time to time. The distribution of the SBF grant is as under:(II) General activities:(a) Educational:- Assistance for the purpose of higher studies in engineering , scientific, medical, diploma and management courses , in the shape of scholarship. (b) Recreation other than sports (c) Inter Railway cultural competition. (d) Relief of distress, sickness etc.:- Relief to deaf dumb and blind children of Railway employees. (e) Miscellaneous. (III)

Sports activities

(IV)

Scout activities

(V)

Recreation facilities to officers and supervisory staff.

(VI)

Indigenous system of medicine including Homeopathy . AUTHORITY: Rly Bd’s letter no. E(W)97/FU-1/4 Dated 13-10-99.

A consolidated list of employees/ their wards approved by sub committee is forwarded to zonal committee and after approval getting from zonal committee the same is circulated to the divisions and on the basis of approve list the depot/personal branch will prepare special pay sheets / pay orders and send it to Accounts office for passing. Immediate after receipt of the same in the Accounts office after scrutiny the same is passed and co7 is ESTT SECTION CHAPTER 6

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PROCESS MANUAL

prepared by charging the expenditure to the Headquarter and transfer the debit through transfer certificate. 18.) CHILDREN EDUCATION ASSISTANCE:Consequent upon the Govt. on recommendations

made by VI PC and in

suppression of all earlier orders on the subject of children education allowance and reimbursement of tuition fees , the following instructions are revised:I. Children Education Allowance (a) Children education allowance and reimbursement of tuition fees, which where hither to payable separately will be merged and will henceforth be known as “Children Education Allowance Scheme.” (b)

Under this scheme reimbursement can be availed by Govt. servant up to a

maximum of two children. (c) Reimbursement as indicated above will be applicable for expenditure on the education of school going children only i.e. for children from class nursery to twelve , including classes 11th and 12th held by Junior colleges or schools affiliated to universities or Board of education. (d) The reimbursement of children education allowance shall have no nexus with the performance of the child in his class. In other words, even a child fails in a particular class the reimbursement of children education allowance shall not be stopped. (e) Reimbursement for the following items can be claimed under this scheme. :Tuition fee, Admission fee, Laboratory fee , Special charges for agriculture , Electronics , Music

or any other subjects ,are charged for practical work under the

programme of work experience , fee paid for the use of any aid or appliance by the child , library fees, games /sports fees, and fee for extra curricular activities . This also includes reimbursement for the purchase of one set of text books and note books, two sets of uniforms and one set of school shoes. Which can be claimed for a child, in a year. (f)

The annual ceiling fixed for reimbursement of education allowance is Rs.

12000/- per child. (g) Under this scheme reimbursement can be claimed once every quarter. The amount that can be claimed in a quarter could be more than three thousand and in another quarter less than three thousand subject to the annual ceiling of Rs.12000/- per child being maintained. (h) In case both the spouses are Govt. servant , only one of them can avail reimbursement under this scheme. (i) The above limit would be automatically raised by 25 % every time the DA on the revised pay structure goes up by 50 %.


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PROCESS MANUAL

II Hostel Subsidy : Hostel subsidy will be reimbursed up to the maximum limit of Rs. 3000/ per month per child subject to a maximum of two children. However, both hostel subsidy and children education allowance can not be availed concurrently. These orders shall be effected 01-09-2008. Authority:- Railway Board Letter no. E(W) 2008 / ED-2/4 Dated 01-10- 2008 19.) PNM/PPM 19.1)Permanent Negotiation Machinery (PNM)- This machinery has been set up in the Railway with a view to maintain an effective contact with labour and also to see to resolve disputes and differences arises between the labour and the administration in day to day working . The solution to various disputes and differences is sort to be achieved by means of negotiations for which this machinery has been introduced. The PNM works at three levels:(a) At divisional level, where the PNM meet the local administration once in two month and discuss the problems of employees of the particulars establishment. Many a problems are solved at such meeting and better understanding between the workers and the administration. If some problems evades at this level, they are referred at the next higher level. In division DRM/ADRM is the chairman of the meeting. If any booklet regarding any PNM items related with establishment claims of the employees is received, immediate reply of such items is to be given and the details of payment if passed by Accounts may be given like CO7 NO. amount passed etc. (b)At Zonal level, where the workers representatives meet the officers of the headquarters including the General Manager once in three months and all outstanding problems are discussed. The problems which can not be settled at this level are brought before the still higher level. (c) At Railway Board level , where all problems which could not be solved satisfactory at Railway’s level , are raised in the half yearly meeting between the federation and the Railway Board. If some differences and disagreements still remain unsettled , these are referred to an adhoc Railway Tribunal with a neutral Chairman and having representatives both of the Railway Board and the Federation. 19.2) Payment pending meeting (PPM):- DPO is the chairman of PPM at division level, whereas ADEN is the chairman at sub-division level. This meeting is to be held on monthly basis. In such meeting authorized representatives of union, one ADFM from Accounts side and DPO will sit together and the problems of employees’ claims which are included in the agenda and for which one booklet is prepared and circulated well in advance to all concern is discussed and settled. ESTT SECTION CHAPTER 6

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PROCESS MANUAL

The items which are included for the discussion in the PPM is discussed with the union representatives and one SR.SO/SO from Account side will participate in such meeting to settle down the items. Those items which are not settled during the sub – divisional PPM are referred to divisional PPM for discussion and for its disposal. 20.)

Productivity Linked Bonus (PLB):- AIRF AND NFIR accepts the scheme of PLB in view of their demand for payment under the payment of bonus act 1965. The productivity shall be determined solely on the basis of Revenue Traffic Tonne Kilometer achieved each year as derived from the relevant audited statement of statistics of Indian Railways. The actual performance alone shall be the basis of productivity and the productivity linked bonus. PLB for each financial year covered by this scheme shall be paid by 31st October of the succeeding financial year. The grant of PLB intended to provide substantial motivation towards achieving higher productivity by way of increase the output by the employees and improve quality of service. Railway board in consultation with the federation members the days of PLB and the monthly ceiling limit decides and on the basis of such orders the personal branch prepares bonus cards for each employee and pay sheets of the bonus and the same is received in the Accounts office wherein it is passed and such bonus cards are kept for post check purpose. While post checking if any over payment is detected the personal branch is intimated for their recovery under advice to Accounts office.

21.)

Maintenance of Service Records and Salary Audit Registers for Gazetted officers.: When a gazetted officer arrived on transfer from other accounting unit their service records to be received as early as possible to enable this office to maintain their Salary audit register accordingly. For the purpose immediate after receipt of audited LPC from transferred accounting unit the letter is to be written to such accounting unit and matter is to be personally chased by supervisor level. Similarly, the SRs of the officers who have been transferred to other accounting unit their SR after completing all details like leave details, increment sheet etc to be transferred at the earliest to the accounting unit where he has been transferred. Time Limit: 15 days for inward and outward SRs. In computerization environment the SAR is now computerized and passing the regular payment of officers the hard copy is being extracted.

22.)

AFRES (PROCEDURE TO BE FOLLOWED IN ESTABLISHEMENT SECTION) Apart from checks mentioned in previous pages the process of taking CO6 no. and making CO7 for passing the bills through AFRES, involve the following modus operandi :i). Password is allotted to each bill clerk wherein he will open AFRES with his own password.


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ii) After Selecting Internal Check menu he will

PROCESS MANUAL

open Transaction Menu, where following

options are available: •

Salary Bills Register and Posting.

•

Supplementary Bills Register and posting

•

Non- Salary Bills register and posting

•

Bill Return

•

Co7 Posting

•

Co7 Confirmation /cancellation

•

Cash Outward Transaction

iii) As per requirements, he will select one of the options. iv) Reconcile the figure of Pay bill concerned and as given in menu if all figure

match

then ‘AU6 ‘No. is selected. v) For preparation of Co7, the bill-passing menu is opened and AU6 already

checked,

selected for proposals of Co7. vi)

Co7 No. will be noted down, automatically selected by system, on pay sheet concerned and can be printed in “Report Menu.”

Vii)

Bill clerk and SSO (ESTT.) check these bills and after the checks the same will be put up to Accounts Officer for signature.

viii) The bills should be handed over to Books Section after confirmation of Co7, for preparation of cheques / Electronic Transfer. It may be noted that in case of any irregularity it should be traced in ‘Audit Menu”. In case of return for Executive office “Bill Return Menu” is to be operated. There are few transactions like Misc. Pay Orders, Unpaid vouchers, Court Attachment Pay Order etc., which are not generated through ‘PRIME”. In addition to above certain books adjustment are required to be carried out. Such adjustments are done by preparing ATC/ATD and RJV by selecting ‘Cash Outward Transaction” and by entering detailed head of account to be debited or credited with amount. At the end of the month AU6 Register for the month is printed selecting ‘AU6 REGISTER MENU” For audit and record purpose. Note:The detailed procedure of working on AFRES is annexed as AFRES USER MANUAL


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AFRES USER MANUAL

1.0) Introduction The Advanced Finance and Railway Earning & Expenditure System or AFRES for short, is an integrated system that covers the working of the accounts office at the zone level and at the division level. System handles accountal of payments made by the Railways and accounts of railway earnings received by Railways apart from regular finance and accounts Menus. A number of associated activities are also covered. AFRES is organized into various interconnected but independent modules, each module handling a category of activities. Internal Check is one of the modules of AFRES using which the CO6 registers, CO7 registers, contract bill registers, Cheque and bank statements and CO7 forms are maintained and bills are processed. It is very important to know that computerization has brought tremendous changes in our working apart from ease of operative correctness of data. MIS is also available for decision-making. Similarly, it has brought number of changes in our working pattern. Number of checks have become redundant as system as system takes care of them and at the same time new areas cropped up which require serious checks and …..i.e running of trial balances. 2.0)

The Menu System 2.1) Transaction •

Salary Bills

___________________________________________________________________________________ ESTT. Section Chapter 7 Rev 00 Page 1 of 17 01.01.09


Sr.DFM Office, West Central Railway, Bhopal

3.0)

•

Salary Bill Registration

•

Supplementary Bill Registration

•

Other Bills Registration (Salary)

•

Salary Bill Edit (Audit Correction)

•

Salary Bill Passing

•

Minus CO6

•

Stop Payment

•

CO7 Posting

•

CO7 Confirmation

•

CO7 Cancellation

•

Provisional Bill

•

Bill Regularization

•

Cash Outward Transactions

•

JV Entry

•

Edit Cash Certificate

AFRES USER Manual

Objective of this document The purpose of this user manual is to

To explain / describe the various options available in the module

To provide guidance on the use of options provided in the main menu

To give instructions on how to enter data in the various screens.

4.0)

Logging in to AFRES Once user clicks on the AFRES icon, user will be asked for User Id and Password. Enter the Id and password given to user to access AFRES. At this point, the computer checks the permission given to User Id. If user is found to be an authorized user, user will see the Main Menu and system will be ready for user to work on.

5.1)

Menu: Bill Return This option is used to record the return of a bill after the bill has obtained a CO6 registration. The operator’s Id returning the bill and reasons for return is also recorded.

___________________________________________________________________________ ESTT Section: Chapter 07 Rev 00 Page 2 of 17 01.01.09



AFRES USER Manual

FORM LAY OUT :WINDOW FOR BILL RETURN

The details regarding kind of data accepted by the AFRES System and other details are given below. Prompt

Description

CO6 Number

Enter valid CO6 Number to get the details

CO6 Date

This is the date on which the CO6 number was generated.

Bill Amount

Bill Amount is displayed.

Party Name

This is the name of the party who has raised the bill.

Bill Number

This is the bill number.

Bill Date

This is the date on which the party raised the bill.

Return Date

Enter the date on which user want to return the bill.

Dealing Clerk

Enter or select from list the clerk who is dealing with the bill return.

Return Reasons

Reasons for returning CO6, has to be selected from the available reason codes.

5.2)

Menu: CO7 Posting

This option is used to post CO7 for a given Bill Section. This option enables user to generate CO7 number for up to 12 CO6s. If the cash authorization is not available for the year and & month or if the balance does not exist for the bill section, user will not be allowed to select the CO6.Thus, the CO6 (Bill) must have been passed using Bill Passing (Misc.),Bill Passing (Contractor),Bill Passing (Traffic) or salary Bill passing using appropriate options in the transaction menu.




AFRES USER Manual

FORM LAY OUT WINDOW FOR CO7 POSTING:

The details regarding kind of data accepted by the AFRES System and other details are given below: Prompt

Description

Section

Enter or select the section, which contains the CO6 numbers user want.

CO7 Number

The CO7 number will be generated after CO6 numbers selected & pressed Enter.

CO7 Date

System date will appear.

CO6 Details

CO6 number details for the chosen section are displayed in this grid.

CO6 Number

This is the CO6 Number of the bill.

CO6 Date

This is the date on which the CO6 was generated.

Net Amount

This is the net amount of the bill.

Party Name


Select

Click here to select the CO6 for which user want to post O7.

Balance

Balance is displayed.

5.3)

Menu:-CO7 Confirmation This option is used to confirm a CO7 for a given Bill Section.

In this

option user can look at those CO7 numbers of a specified bill section that are posted but not confirmed yet. Once user confirms the CO7 numbers, data in the Sanctions, Contracts and Cash Authorization is updated. No changes can be made after the CO7 is confirmed. Hence this task should be performed after the




AFRES USER Manual

Accounts Officer has given the approval. CO7 Posting must be complete and cheque should not be generated for the CO6 numbers selected. FORM LAY OUT :WINDOW FOR CO7 CONFIRMATION:

The details regarding kind of data accepted by the AFRES System and other details are given below::Prompt

Description

Section

Enter or select the section, which contains the CO7 numbers user want to confirm.

Confirm CO7’s

This grid will display the CO7 details of the specified section.

CO7 Number

CO7 Number is displayed.

CO7 Date


CO7 Amount

CO7 amount is displayed.

Confirm

Click against the CO7 user want to confirm the CO7.

CO6

Details

Like

CO6

party

name

Number,

Date,

Passed,

Deducted

Amount,

Pay

&

Mode,

These are details of the CO6 numbers of the CO7

Net Bank

Code

5.4)

Menu: Provisional Bill Passing

This option is used to pass a bill on a provisional basis. This means user can pass a CO6 with objection raised and later regularize the bill (using the Bill Regularization option). ___________________________________________________________________________ ESTT Section: Chapter 07 Rev 00 Page 5 of 17 01.01.09



AFRES USER Manual

FORM LAY OUT : WINDOW FOR PROVISIONAL BILL PASSING:-

The details regarding kind of data accepted by the AFRES System and other details are given below:Prompt

Description

CO6 Number

Enter valid CO6 Number to get the details, if the CO6 is already passed or cheque has been prepassed user will not be able to repass the bill.

CO6 Date, Bill Type, id,

Section,

Description,

Party

These are details of the chosen CO6 for preparing CO7.

Code, Bill Amount Passed Amount

Enter the amount being passed on provisional basis.

Deducted Amount

This is the amount deducted from the bill.

Net Amount

This is the net amount.

Pay Mode

Enter or select from list the mode of payment user want to make.

Bank Code

If the pay mode is cheque, enter the bank code.

Clerk

Enter or select from list the Id and name of the clerk passing the bill.

X-Code

Enter or select from list the code of the expenditure head to which the bill will be attached.

Allocation

Enter the Allocation

Disallow Amount

Enter what amount from the bill user do not want to pay.

Disallow Reason

Enter or select from list the reason for the disallowed amount.

Objection Type

Enter or select from list the type of objection user want to raise




AFRES USER Manual

against the bill. Objection Amount

5.5)

Enter the amount for which user have raised the objection.

Menu:-Other Bill Registration and Passing This option is used to register adhoc bills, which do not fall into any of the

categories mentioned earlier. The internal check has to be done manually for these bills, since no reference data is available. User may use this option to register the bill and record the recoveries to be imposed on the bill. The status is cleared as 'passed', so that the bill can be posted to CO7. FORM LAYOUT WINDOW FOR OTHER BILL REGISTRATION & PASSING


Description

CO6 Number

CO6 Number must be Left blank, if user are registering a bill, to edit or view an already registered CO6, please enter to get the details, if the cheque is already written for the CO6 No. details of the CO6 will be displayed.

CO6 Date

Enter CO6 Date.It Can not be greater than system date.

Section

Enter or select from list the section to which the bill is accounted.

Party Name

Enter the name of the party who has raised the bill.

Bill ID

Enter Party Bill Number. If bill for the bill type is already entered, respective CO6 Details are displayed.

Bill Date

Enter the date on which the bill was raised.



Sr.DFM Office, West Central Railway, Bhopal Bill Description

AFRES USER Manual

This is the Party Name or contractor name for the bill type alongwith the bill description and bill amount.

SPU

Enter Spending unit, must be valid.

X-Code


Allocation

Allocation is displayed.

Bill Amount

Enter the bill amount

Reason

for

Enter or select from list the reson for not passing a part of the

Disallowance

amount.

Disallowance

Enter the amount user do not want to pay.

Amount Clerk ID

Enter or select from list the ID / name of the clerk who is passing the bill.

Pay Mode

Enter Pay Mode or User can select it from the List of Values. If Pay Mode is 'Bank', Bank Code will be enabled; otherwise Bank code will be disabled.

Bank Code

Enter Bank Code, it must be a valid and exist in party master

Recovery Code

Enter or select from list the recovery code . The description is displayed.

Recovery

Enter the amount user are recovering from the bill amount.

Amount X-Code


Allocation

By default, the respective Allocation for each bill type will be displayed.

User will be allowed to modify allocation & allocation

must be valid for Spending Unit. User can select it from the List of Values provided. Db/Cr

Indicate whether the amount will be credited or debited.

Amount

Enter the allocation amount

5.6)

Menu: -Salary Bill Registration This option is used to register salary bills. The pay bill will be generated

using the payroll system 'PRIME'.

Using this option user can register the

already generated salary bill. A CO6 number will be generated for every Pay Bill Id.




AFRES USER Manual

FORM LAY OUT: WINDOW FOR SALARY BILL REGISTRATION:

The details regarding kind of data accepted by the AFRES System and other details are given below:. Prompt

Description

CO6 Number

CO6 Number must be Left blank, if user are entering a new bill, Otherwise enter valid CO6 Number, to get the details, if the cheque is already written for the CO6 No. details of the CO6 will be displayed.

CO6 Date

Enter CO6 Date. Cannot be greater than system date.

Pay Bill ID

Enter or select from list the Id of the pay bill.

Date, Bill Unit, AU, Pay Category,

These are the details of the pay bill for the specified

Passed,

Pay Bill ID.

Amount,

Recovery,

net

Employee

&cash Cheque

Amount, NRB Cheque Amount Clerk ID

Enter or select from list the Id / name of the clerk registering the salary bill.

Remarks

Enter remarks, if any.

Earning / Recovery Details

This grid displays the break-up of the earnings and recoveries of the salary bill.

Employee Details

This grid will display the employee code, designation code of the employee, earning and recovery amount.




5.7)

AFRES USER Manual

Menu:- Other Bill Registration (Employee) This option is used to register employee related bills such as cash award,

miscellaneous payment, etc. Pay bills are not registered here. FORM LAY OUT : window for Other Bill Registration (Employee)


Description

CO6

CO6 Number must be Left blank, if user are entering a new bill,

Number

Otherwise enter valid CO6 Number, to get the details, if the cheque is already written for the CO6 No. details of the CO6 will be displayed.

CO6 Date

This is the date on which the CO6 is being generated.

Section

Enter or select from list the section to which the bill will be accounted.

Employee

Enter or select from list the code / name of the employee who has

Code

submitted the bill.

Bill Id

Enter the bill number

Bill Date

Enter the date of billing

Bill Desc

Enter a short description of the bill.

Bill

Enter the bill amount.

Amount X-Code

Enter the code of the expenditure head to which the bill amount will be accounted.

Clerk Id

Enter the Id / name of the clerk who is registering the bill.




AFRES USER Manual

SPU

Enter or select from list the spending unit of the item billed for.

Pay Mode

Enter Pay Mode or user can select it from the List of Values. If the Pay Mode is 'Cash', Bank Code will be disabled.

Bank

Enter or select from list the bank code on which the payment cheque

Code

will be drawn.

5.8)

Menu:-Stop Payment (Salary): This option is used to stop the payment of salary to an employee. After

registering the pay bill in CO6 and Posting it to CO7, for some valid reason if it is decided not to release the salary of an employee this option is used. When this option is exercised, the net pay of the employee is posted to deposit and is removed from the salary CO6. FORM LAY OUT window for stop Payment(Salary):


Description

CO6 Number

Enter valid CO6 Number.

Bill Unit, Month, Year &C07 Number

These are details of the pay bill

Employee Details: Employee Code, Pay Mode, Bank

These are salary payment details of the employees

Code, Name, Net Pay, Cheque Number Stop Payment

To select “stop payment” for an employee, click on the check box provided against the employee detail.




5.9)

AFRES USER Manual

Menu:-Employee Bank Payment This option is used to make bank payments for the employees’ salary.

FORM LAY OUT window for Employee Bank Payment:


Description

CO6 Number

Enter the CO6 number for which user want to make the employee bank payment.

Bill Unit, AU Pay Category, Passed,

Deducted

,Net

These are salary bill details

Amount &Cash Amount Employee

Chq.

Amt.

NRB

Chq. Amt. Clerk ID CO6 NO Pay Mode

This is the mode of payment.

Bank Code

Enter the code of the bank to which user want to make the payment.

Party Name

Party Name is displayed.

Net Amount

Net Amount is displayed.

Cheque Number

This is the cheque number for the payment to the bank.

Select

This button is by default set to club the cheque amount. If user want to write more than one cheque for a party then unselected the button and proceed.




AFRES USER Manual

5.10) Menu :-Establishment Bill Registration This option is used to register salary / pay bills. FORM LAY OUT window for Establishment Bill Registration:


Description

CO6 Number

This is the CO6 number of the bill.

CO6 Date

Enter the date on which user are registering the bill

Pay Bill ID Bill

Unit,

Enter the Pay Bill ID, must be valid. AU,

Pay

Category,

Passed,

Recovery

,Net

,Cash

Amount

Employee

Chq.

Amt.,

These are salary bill details

NRB Chq. Amt, RB Amount Clerk ID

Enter Clerk ID, must be valid.

Remarks

If user have any remarks to make, enter them here.

5.11) Menu: Supplementary Bill RegistrationThis option is used to register pay / salary bills of the employees.




AFRES USER Manual

FORM LAY OUT window for Supplementary Bill Registration:


Description

CO6 Number

This is the CO6 number of the bill.

CO6 Date

Enter the date on which user are registering the bill.

Pay Bill ID

Enter the Pay Bill ID, must be valid.

Pay Bill Date

This is the date of the specified pay bill Id.

Bill

Unit,

AU,

Category,

Passed,

Deducted, Amount,

Pay

Net

Cash

Employee

Chq.

These are pay bill details of the specified pay bill ID

Amt. NRB Chq. Amt. Clerk ID Remarks

Enter the Remarks

Clerk ID

Enter Clerk ID, must be valid.

Employee Code, Name , Earning Desig.

/

Deduction

Code,

These are details of the employee pay bill.

Amount

Allocation

5.12)

Menu :Edit Earning Deduction Amounts:This form allows changing an employee's earning/deduction amounts as a

result of bill audit.

These changes are updated back o payroll after CO7

passing.




AFRES USER Manual

FORM LAY OUT window for edit earning deduction amounts:

The details regarding kind of data accepted by the AFRES System and other details are given below:Prompt

Description

Pay Bill ID

Enter the pay Bill ID in which user want to edit earning/deduction.

Pay

Bill

Category,CO6 Passed

Date,

Pay

Number

,AU,

,Deducted

,Net,

RB

These are pay bill details of the specified pay bill ID

Chq., NRB Chq. Employee Chq, Cash Amount Employee

Number,

Name,

Designation Pay Mode, Gross Amount, NRB, RB Recovery Net

These are employee and pay details

Pay Earning Deduction

Earning Deduction is displayed

Pay Bill Amount

This is the deduction amount as in the pay.

Allocation

Enter Allocation

Audit Amount

Enter the new deduction amount

5.13) Establishment Bill Passing: Audited bills are passed using this screen.

Accounting entries are generated

based on allocation for earning and recovery codes. ___________________________________________________________________________ ESTT Section: Chapter 07 Rev 00 Page 15 of 17 01.01.09



AFRES USER Manual

FORM LAY OUT window for Establishment Bill Passing:


Description

CO6 Number

Enter the CO6 number

CO6

Details,

Pay

Details

6.0)

The CO6 and Pay details will be displayed. Click Save to pass the bill.

Reports: This option enables user to generate various reports and registers. User can generate a report, and a.

View the output on the screen

b.

Print the reports using print option.

The Windows print

dialog will appear on the screen. User can specify the printer and select the page numbers to be printed. 6.1)

Reports Listing:

Report Description

Report Name

CO6 Register

AFICR01

Bill Return Register

AFICR02

Provisional Bill Register

AFICR03

CO7 Register

AFICR04

CO7

AFICR05




AFRES USER Manual

Pending Bills Report

AFICR20

List of Bills Pending

AFICR54

Weekly Progress Report

AFICR06


AFICR02


AFICR03

CO7 Printing

AFICR05

Bill Return Advice

AFICR53

Bill Enfacement

AFICR101

List of CO7s (Cash Outgo)

AFPFR16

Allocation Details for CO7s

AFICR55

Cheques & Bills Allocation Details

AFICR56

Bank Statements - Bank Summary Statement (SBI)

AFICR111



Sr.DFM'S Office, West Central Railway, Bhopal

Process Manual

ACTIVITY/ RESPONSIBILITY MAPPING OF ESTABLISHMENT SECTION S. No.

Activity Detail

Dept.

Supervisor Code

AA Code

Gazetted Officers

SO

A.A.

Commercial, Loco Running

SO

A.A.

SO

A.A.

ENGG.(ADEN HD,ET), RPF

SO

A.A.

S&T, C&W Dept

SO

A.A.

SO

A.A.

SO

A.A.

SO

A.A.

SO

A.A.

SO

A.A.

SO

A.A.

SO

A.A.

Scrutiny & Passing of

1

(A) Regular P/sheets ,Special paysheets and Pay orders, affixation of pay, composite transfer grant and other arrear claims like HRA, CCA, NDA TA, P.L.B paysheets etc.Pay orders as per honorable court's rulings, Work man's compensation Act & so on .

(B) Pay Orders of Staff Benefit Fund Pay Orders.

OPTG Dept., Cash Award Pay Orders Medical, Accounts, Loco Staff (L.I. etc.) DRM Building Staff, AMM/ ELS/ ET, RRB, ADEN/ SFY and SVPI ADEN/BPL/BINA, CLASS III ENGG. STAFF. All departments

SCRUTINY OF VOUCHER

2

(A) All TA journal vouchers received for pre check for inclusion in regular paysheets for those employee whose basic pay is beyond (B) Post- check of P.L.B. cards

Estt. section Chapter 8 Rev : 00 page 1 Of 3

Departments as Specified in Point 1(A)



S. No.

Activity Detail

Process Manual

Dept.

Supervisor Code

AA Code

S.O.

A.A.

CHECKING AND VETTING OF CLAIMS 3

(A) All establishment proposals of gazetted and non-gazetted staff for correct fixation of pay and other claims Departments as Specified in Point 1(A) (B) Vetting of Last Pay certificate (LPC) of gazetted and non gazetted staff who have been transferred to other accounting unit.

4

(A) Obtain Service record of officers who have arrived on transfer from other accounting unit.

A.A. All departments

S.O.

(B)Verification and Recording of vetted LPC's of gazetted and non gazetted staffs who have arrived on transfer from other accounting unit.

A.A.

To Forward : 5

(A) Service record of gazetted officer who have been transferred to other accounting unit.

SO

(B) All monthly,quarterly,half yearly ,and other MIS & information Sought through Right to information

SO

A.A.

PREPARATION OF JV (A) Journal voucher( JV ) for rectification of Wrong allocations, if any

6

(B) ATC/ATD and JV for adjustment of claims passed for other accounting unit/Rly or credit/debit amount received from other accounting units/Rly.

(C) ATD/ATC related to cash award


A.A. Departments as Specified in Point 1(A) SO

All departments

A.A.

A.A.



S. No.

Activity Detail

Process Manual Supervisor Code

AA Code

SO

A.A.

SO

A.A.

Departments as Specified in Point 1(A)

SO

A.A.

All departments

SO

A.A.

Related with Estt. Section

SO

Dept.

MAINTENANCE (A) Foreign service contribution register (FSC) for record of FSC charges for those employees who have gone on deputation. 7

All departments

(B) Salary Audit Register of gazetted officers. (C) D.P.register and special paysheet/pay order passing register. (D) Scale check register for all class III and clas IV employees and posting and review of scale check register

MISCELLENOUS WORK:8

(A)

Running of Audit Trail

(B) Dealing with PNM/PPM Items required by division & HQ ( C ) Submission of all Returns . 9 Pay Commision Implemention and Fixation


All Departments

SO

A.A.




Process Manual




Process Manual


Sr.DFM'S Office, West Central Railway , Bhopal

Process Manual

ESTABLISHMENT SECTION STAFF SHEET S.No.

Name

Designation

1

SMT. REETA MISHRA

2

A.K.PANDEY

3

W.H. Mahiskar

A.A.

4

R.C.YADAV

A.A.

5

Chandra Shekhar Saraswat

A.A.

6

Awadesh Mishra

A.A.

7

Badri PRASAD KORI

A.A.

8

S.N.PALSULE

A.A.

9

S P Gaur

A.A.

10

Mahesh Rajput

A.A.

11

Balbir Singh

A.A.

12

Mrs. Renu Shrivastva

A.A.

Estt. Section Chapter 9 Rev:00 01.01.09 page 1 of 1

S.S.O-I S.S.O.-II


Sr.DFM'S Office, West Central Railway , Bhopal

Estt. Section Chapter 9 Rev:00 01.01.09 page 1 of 1

Process Manual


Document No: PF January 01, 2009

PROVIDENT FUND SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5056 E-mail : [email protected] Compiled By (P.K.JAIN) SSO/PF


Reviewed by

(RAJIV SHRIVASTVA)

ADFM

Reviewed by ( AJAY SHARMA) ADFM


CONTENTS Revision. No/Date

No. of Pages

Chapter NO.

Title

1

Abbreviations

01/01/09

01

2

Introduction

01/01/09

01

3


01/01/09

01

4

Scope of work

01/01/09

02

5

Sectional Procedure

01/01/09

10

6

NPS –An Overview

01/01/09

04

7

AFRES User Manual

01/01/09

18

01/01/09

01

00

01

02


Mapping Chart

9


01/01/09

01

10

Calendar of Returns

01/01/09

01

11


01/01/09

01

12

Responsibility Code Staff Sheet

01/01/09

01

13

List of Records

01/01/09

01

14

Functional Chart

01/01/09

01

15

PF Section Flow Chart

01/01/09

03

16


01/01/09

01

PF Section: 1

Page 1 of 1.

Rev:00

01.01.09

Approved by __________________


Process Manual

ABBREVIATIONS Sr No.

Term

Expansion

1.

AA

Account Assistant

2.

ADFM

Assistant Divisional Finance Manager

3.

AFRES

Advance Finance Railway Earning and Expenditure System

4.

ATC

Advice of Transfer Credit

5.

ATD

Advice of Transfer Debit

6.

CO7

Cash Order No 7

7.

CO6

Cash Order No.6

8.

D.L.I.

Death Linked Insurance Scheme

9.

F.A.&.C.A.O


10.

GB

General Books

11.

IVRS

Interactive Voice Response System

12.

JV

Journal Voucher.

13.

MCR

Magnetic Card Reader

14.

NPS

New Pension Scheme

15.

NCSRPF

Non Contributory State Railway Provident Fund

16.

NSDL

National Security Depositories Limited

17.

PF

Provident Fund

18.

PNM

Permanent Negotiation Machinery

19.

PPM

Pending Payment Meeting

20.

QF

Quality Format

21.

JV

Journal Voucher

22.

SR.DFM


23.

SSO


24.

G.B.

General Books

25.

M.C.R.

Monthly Cash Receipt

__________________________________________________________________________________ PF Section Chapter 1

Page 1 of 1 Rev:00

01.01.09

Approved by ____________


Process Manual

Introduction Accounts office being custodian of Provident Fund of the Railway Employees is responsible for proper and safe custody of it. The major function of Provident Fund (PF) section is to ensure proper maintenance of the PF account of all the employees. In this regard proper recovery towards PF from the monthly wage bills, special pay sheets, arrear pay sheets

proper accountal of credit balance, debiting the withdrawals,

crediting the interests, carrying forward the balances, reconciliation with NIL closing suspense balance and proper maintenance of record are major areas of functions.

As on date, we have two types of PF schemes namely Non- contributory state Railway Provident Fund (NCSRPF) and New Pension Scheme (NPS). The system of record maintenance is computerized which has also made it possible to link it to the Integrated Voice Responding System (IVRS) to facilitate the PF related enquiries by employees.

The accounts of the PF fund should be maintained in accordance with the rules prescribed in code-books, & manuals. In case of NCSRPF, The transaction of Provident Fund will pass through the Debt Head “State Railway Provident Fund Contributory / Non- Contributory “under C- Railways, bearing the major head “805-State Provident Funds “under “I- Small Savings Provident Funds etc.”

As Bhopal Division is fully computerized in all aspects of accounting system, therefore the subscription of each employee towards NCSRPF, voluntary provident fund and recovery of provident fund advances is credited to the employee accounts automatically on passing of pay sheets.

The above prescribed functions are being taken care of by the “Advanced Finance and Railway Earning & Expenditure System “(AFRES)” which is an integrated system that covers the working of the accounts office at the zone level and at the division level. PF is one of the modules of AFRES with the help of which the PF Slip, Monthly Ledger, Statement of Accounts, CO6 registers, CO7 registers, and CO7 forms are maintained and bills are processed. ____________________________________________________________________________________ PF Section Chapter 2 page 1 of 1 Rev 00

01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on PF , efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of PF section is guided by the following documents: •

Indian Railway Accounts Code, part I (Chapter IX)

•

Indian Railway Establishment Code, Part I (Chapter IX)

•


•


•

Instruction/guide lines issued from time to time by Railway Board, which is available in the form of Master, circulars on PF rules.

•


The above codes and circulars are also available in the Indian Railway website. In this documents instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form . For example 1335 A1 means paragraph 35 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume-I.

______________________________________________________________________________ PF Section Chapter 3 page 1 of 1 Rev 00

01.01.09



Process Manual

SCOPE of Work in the PF Section: •

Maintenance of PF account of group C and D employees working in the Division.

•

Processing the PF balances immediately after passing the pay sheets of the employee for crediting the amount of their deductions in the individual PF ledger of the employee, through the system.

•

Checking and passing of PF withdrawal applications (Temporary & Final) for various reasons through AFRES.

•

Transfer of PF ledger of class III and class IV employees to the accounting unit where they have been transferred.

•

Obtain and adjust the PF ledgers of employees who have arrived on transfer from the previous accounting unit.

•

Monthly reconciliation of PF Balance with General Books.

•

Annual reconciliation of PF Balance with General Books.

•

Issue of PF pass books to the employees and annual updation thereof.

•

Preparation of PF ledger and transfer of the same to Settlement section for those employees who are going to retire from Railway services immediately after receipt of FORM ‘A’ from Settlement section of Accounts office.

•

Calculation of Death Linked Insurance Scheme (DLI Scheme) for transfer to settlement section regarding the employees who died during the service.

•

Adjustment of PF contribution received on behalf of employees who are on deputation and though the PF account is being maintained in the division.

•

Maintenance of PF Account of New Pension Scheme (NPS) for employees falling under the scheme.

•

Transfer the NPS data to NSDL website.

•

Dealing with Permanent Negotiation Machinery (PNM), Pending Payment Meeting (PPM), Audit Requisitions and RTI cases etc.

•

Submission of the various returns and other information required by HQ.

______________________________________________________________________ PF Section Chapter 4 page 1 of 1 Rev 00 01.01.09

Approved __________


Process Manual

SECTIONAL PROCEDURE 5.1 Accounting Procedure in Computerized Environment. The ledger account is created in the computer for each individual in form no. A.909. the ledger format in the AFRES system is exactly the same as it was in the previous manual system. The posting in the system is completed on the first day of the following month as detailed below: 5.1.1) CREDIT: i)

The credit to each account will be posted from the salary master namely a) Subscription b) Voluntary Provident Fund c) Recovery of Temporary Withdrawals.

ii) In case of employees on deputation, credits are received from other units by way of Cheque. The cheques are forwarded to cash office through Books section which in turn pass on the credit to PF section through Monthly Cash Receipt (MCR) . On receipt of Miscellaneous Cash Receipt, details of Subscription, VPF, and refund of advances are fed in the system by data entry. iii) In respect of transfer cases, as and when the ledger extract are received from respective division/Railway, the details will be fed in the computer to the individual employee’s account duly creating new master data. 5.1.2) DEBIT: i)

The Debit entries get updated in the ledger account of the employees in the system after passing the application for PF withdrawal/advances, generation of CO7 and confirmation of CO7.

ii)

The debit entries also get updated while making the final settlement due to superannuation, death or voluntary retirement and when account of the employee is transferred from one Railway or division to another. The ledger account in the system exist in the form of bill unit and accounting unit basis. In case of an employee getting transferred to some other bill unit, the system updates the ledger account automatically based on the PF number, which is unique. In case an employee is transferred to other division/ Railway, his PF account will be transferred and the ledger account will be closed in the system.

________________________________________________________________________________________ PF Section Chapter 5 page 1 of 10 Rev 00

01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Process Manual 5.2) Procedure to be followed for various functions is elaborated below: 5.2.1) Passing of bills for PF withdrawal: i)

The CO6 clerk shall receive applications for Withdrawal/Advance from PF through Personnel Branch.

ii)

The applications are registered in the system, and we get a system generated CO6 number as a mark of receipt.

iii) The application forms should thereafter be segregated and handed over to the concerned dealing clerk. iv) The dealing clerk shall scrutinize the forms with reference

to

the rules

prescribed for PF Withdrawal given at Chapter 9 of Estt. Code Volume I and Chapter 6 of PF Manual. v)

The clerk will thereafter generate bill report for PF withdrawal from the system and it will be put up to the Section Officer.

vi) The Section Officer shall carry out detailed scrutiny and put up to Accounts Officer (AO) for his authorization to pass the payment. vii) Subsequently, the concerned clerk will generate a CO7 from the system and will present to the section officer and AO for approval. After signature of AO, the CO7 will be confirmed on the AFRES system and will be passed on to the books section for electronic transfer to bank or cash payment depending on the mode of payment given in the application. viii) If the PF form is rejected for any reason, the dealing clerk will reject the bill number/CO6 in the system and shall return the form to the Personnel department along with a forwarding letter signed by A.O. duly stating the reasons for return. 5.2.2) Issuance /Updation of PF Passbooks: i)

A bill-unit-wise list of the employees indicating their PF numbers will be received from the Personnel department for issuing of fresh passbooks in case of new entrants.

ii) Based on the list, the concerned clerk will update and print the Passbooks. iii) Similarly for Updation of PF balances, the passbooks will be received in the PF section after closing of the March Account and after annual reconciliation of PF balances with general books i.e. in the July. The Passbooks will be updated and will be handed over to the department within 15 days of receipt for onward distribution to the employees. ________________________________________________________________________________________ PF Section Chapter 5 page 2 of 10 Rev 00

01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal 5.2.3) Adjustment of Inward Ledgers i)

Process Manual

Inward ledgers pertaining to employees who have arrived on transfer to the division will be scrutinized in order to check whether the employee has actually been transferred to Bhopal division.

ii)

In case a ledger received is found to be of an employee not pertaining to Bhopal division, the same is returned to the originating accounting unit.

iii)

The amount received will be credited to the account of the employees by preparation of Journal Voucher and an Advice for transfer Credit sent to the concerned Accounting unit from where the amount is received.

iv)

The JV will be signed by the SO and AO.

v)

The JV will then be forwarded to Books section for inclusion in General Book (GB).

vi)

After inclusion of JV in the GB, the amount will be credited to the account of the employee through data entry.

5.2.4) Transfer of PF ledgers (Outward) i)

On receipt of Last PAY Certificate (LPC)/ Transfer Advice from the Personnel department through Establishment section of this office, the details of the employee will be recorded in manuscript register maintained in the section and then

the account of the concerned

employee will be checked . ii)

A transfer advice is generated through the system and will be sent to concerned division/ Railway along with an extract of PF ledger within 15 days from the receipt of LPC and the account of the employee will be closed in the system.

iii)

The list of transferred cases awaiting acceptance will be watched to see the receipt/ return of ATD.

5.2.5) Settlement cases: i)

When an employee retires on account of Superannuation, voluntary retirement, compulsory retirement, death etc, the settlement section of Accounts office shall issue an ‘A’ Form to PF section.

ii)

Once the ‘A’ Form is received in Pf section, the PF ledger for three years preceding the date of retirements will be scrutinized to check that the payment to the employee is correctly due.


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Process Manual iii) In case of death of an employee, the DLI will be calculated taking into account the minimum balance for period of 36 months preceding the date on which the employee died. iv)

A copy of the ledger abstract signed and countersigned by the SO and AO will be forwarded to the settlement section of Accounts office for further action at their end.

v)

The account of the employee will be closed on the system citing ST (Settlement).

5.3)

Reconciliation of accounts with General Books-Monthly and Yearly: 5.3.1) Monthly Reconciliation i)

A monthly reconciliation statement will be prepared every month taking into account all the credits and debits for that month and thereafter it shall be reconciled with GB.

ii) The Transfer Inward and Transfer Outward figures for the month will be entered from RJV register maintained by Books section. iii) The PF withdrawals will be consolidated in the Monthly Debit Register obtained from the system. iv) The cash slips figures will be maintained month-wise. v) Credits shall comprise of Subscription + Voluntary PF + Repayment of advances + Recovery of advances +Transfer Inward +Amount received through Monthly Cash Receipt (MCR). vi) Debits shall comprise PF Withdrawals +PF Settlement dues transferred to settlement section +Transfer outwards. vii) At the time of reconciliation, if any discrepancies are noticed the same will be noted down separately and will be rectified in the following month by preparing Journal Voucher (JV). (5.3.2) i)

Annual Reconciliation The PF accounts are closed at the end of financial year and interest will thereafter be calculated through the System.

ii)

A report showing the details of opening balances, credit for the year, interest calculated, less debits (such as PF withdrawals), if taken by the employee during the year will bring out. The Closing balances which will be reconciled with the General Book.


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal 5.4)

Process Manual

PNM/ PPM items And RTI Cases. i)

AO will be responsible for rectification of the discrepancies, in the PF accounts of the employees as pointed out by the Unions Representatives through PNM/PPM .AO will also ensure that any matter asked under RTI is replied within a prescribed time frame.

ii)

The cases shall be scrutinized by SO(PF) and

the cases and

corrections/changes , if necessary should be made under advice to Unions/ applicant. 5.5)

ADVANCES AND WITHDRAWALS i)

Advances and withdrawals from PF are sanctioned to employees by the controlling officer or by an authority to whom the powers have been delegated with reference to their pay in revised pay scales.

ii)

Withdrawal from Provident Fund may be either in the shape of refundable advance( emporary) or non-refundable advance (final) . (In case of NPS different rules are applicable which may be referred to).

iii) 5.6)

PURPOSES FOR WHICH THE ADVANCES ARE ADMISSIBLE FROM THE PROVIDENT FUND: •

To meet out the medical expenses of the subscriber or any member of his or her family

•

Passage expenses of the subscriber, when proceeding on leave out of India on medical certificate or returning after such absence.

•

To meet out cost of expenses of the subscriber or his family or any person dependent on him.

•

For marriage expenses of self-daughter and son or dependent relatives.

•

To meet out the cost of plot or construction of a house or flat for his residence, or to make any payment towards the allotment of plot or flat.

•

For purchasing of motorcycle / scooter /car.

•

To purchase consumer durables such as TV, VCR/VCP, washing Machine, Cooking range, Geyser, Computer etc. (For details on period of recovery, admissibility of the amount and other details, the rules given in. Chapter 9 of Establishment Code Volume (I) may be referred).


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal 5.7) SANCTION OF WITHDRAWALS FROM PROVIDENT FUND: -

Process Manual

The PF basically belongs to a retired employee therefore withdrawals while in service are discouraged. While sanctioning the withdrawal from PF, the sanctioning authority shall keep in mind the following points: -

(a).

The subscriber satisfies the sanctioning authority of the necessity for the advance.

(b). The sanctioning authority has to record its reasons for granting advances, provided that if the reasons are of a confidential nature they may be communicated to the Accounts Officer personally or confidentially. (c).

The advance has not exceeded the amount of subscription and interest thereon standing to the credit of the subscriber in the fund at the time the advance is granted.

(d). Advances on more than one account are not sanctioned simultaneously. (e).

A new advance (temporary) will not be granted until 50% of the previous advance, if any, has been repaid.

(f).

It should also be seen that the net amount payable after making all deductions including PF advance, is not less than 50% of the basic pay. Note -Other instruction /guidelines issued form time to time by HQ /Board may also be kept in mind.

5.8)

Checklist for passing of PF withdrawal application: The checklist is given below for guidance of clerk, though; this checklist is illustrative and not exhaustive. On receipt of PF applications by the individual staff they should scrutinize the application carefully with reference to the following aspects:(i).

Whether PF application is in original form and the PF Account Number is of 8 digit and the PF Account No., Ticket No. (If any), name and designation indicated in the applications are correct as per the PF records available in the accounts office.

(ii).

Date of appointment and Basic Pay is correctly mentioned and the application is signed in full (signature) by the applicant.

(iii).

The Head of the office and / or supervisory staff has duly forwarded the application as the case may be.


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Process Manual (iv). In the absence of signature, if Left Hand Thumb Impression (LTI) is obtained, the authority forwarding the application should attest and certify as to whom it belongs to. (v).

It

should

be

seen

that

authority

which

has

sanctioned

the

PF

loan/withdrawal is competent to do so and specimen signature of that authority is available in the Accounts office. (vi).

In the case of application for fresh advance, the amount related to the previous advance has been recovered to the extent of 50%.

(vii).

In case, the employee is permitted to re-pay the previous balance by the competent authority, the remittance particulars furnished through ‘MCR’ has to be verified from the Books Section for proper/correct accountal in the cash book and the depository foil of MCR has to be submitted along with application.

(viii).

To ensure that particulars of previous final withdrawals and the amount given at the credit of the subscriber are correct as per the Accounts office record.

(ix).

The eligibility of final withdrawal i.e., after completion of 15 years of service has to be verified and ensured that the applicant is eligible for final withdrawal.

(x).

Amount sanctioned is

also written in words

and

the

purpose of

advance/withdrawals indicated in the application is admissible as per rules and the amount sanctioned should not exceed the amount applied for. The amount sanctioned or the amount eligible, whichever is least, is to be passed. (xi).

All relevant columns, viz., name of the patient, Doctor’s name, etc., have been furnished if the advance/withdrawal is for sickness. advance/withdrawal

is

for

marriage

purposes,

other

If the than

for

self/son/daughter, the name of dependent is mentioned in the application which should also be matching with the family declaration submitted to the administration. (xii).

A copy of the sanction memorandum communicated for purchase of Flat/Plot or construction of house is attached along with the Application if the withdrawal is for purchase of Flat/Plot or House. If the application is for


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Process Manual repairs of house the copy of any document to prove that the house belongs to the employee has been enclosed. (xiii).

The employees’ net pay should not be less than 50% of the basic after recovering permissible deductions to become eligible for PF advance. After thorough scrutiny of the application, the PF balance available at the credit of the subscriber has to be verified with the PF ledger for the latest month available in the accounts office. Any alterations, cutting or overwriting in the application needs to be attested by sanctioning authority.

(xiv).

The purpose for which the PF advance/withdrawal applied is correct and applicable as per rules.

6.0)

Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] 6.1)

Recording of results of Test- Check; _

The result of test check should be recorded systematically in a manuscript register in the form given below:The test check register should be opened separately by each official, the

test check

is required to be made in accordance with these orders. SR NO.

Item of

Extent

of Particulars of

work test

Test

check vouchers elected

checked

prescribed

for test check

Name of the

Result of

Whether

SO/SSO (A) who

Test check

discrepancy

had test checked

in

col.6

the item

been out

the

has

pointed by

the

supervisory staff 1

2

3

4

5

6

7


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Process Manual The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 6.2)Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should be put up for inspection by Officers. 6.3)Periodicity of submission of Test- Check oregister to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. 7.0)

Important tips for AFRES users:•

Each and every user in the section including S.O. is allotted separate ID and password. As a safety measure the Supervisor of the section must ensure that a periodical change (at least every fortnight) in password is carried out for each and every user of PF section. The password must also be kept secret. As a mark of change in the password ,an entry should be made in the manuscript register opened for the purpose.

•

Section officer shall run Audit Trail of the PF balances so as to ensure that no discrepancies or irregularity is existed in the system. This will be done every fortnight. SO will be provided with their user ID and password for accessing


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Process Manual and running Audit trail. Audit trail is also one of the most important check against possible embezzlement or fraud. •

It should also to be ensured by supervisor of the section that the ID and password is not shared with any other staff of the section.

•

If there is modification in any rules/programme due to Railway Bd’s policy/circular /orders or due to any other reasons and modification is to be carried out in the AFRES program, the proper test run of such changes shall be carried out and the results shall be recorded and duly approved by AO before final implementation of modified application.

•

Section Officer is responsible for safe and proper maintenance of the record in soft as well as in hard copy, for this purpose the print out shall be taken every month. In addition to data with the main Server one soft copy of data will be kept with Sr. DFM and one with S.O. The copy of soft data will be kept at separate location so as to ensure that it is safe even in case an untoward incident like fire takes place in one location. The hard copy will be placed in the record room.

•

Section supervisor will ensure that the generation of Exception Report on monthly basis and will put up the cases, where recovery of temporary withdrawal has been discontinued abruptly, and put up the position to concerned officer. The working of PF through AFRES is described in this document separately in a chapter on PF users Manual on AFRES.

________________________________________________________________________________________ PF Section Chapter 5 page 10 of 10 Rev 00 _____________

01.01.09

Approved by


Process Manual

OVERVIEW: NEW PENSION SCHEME (NPS) 2004 Reference: JPO NO. 2/2004 NPS 2004 Letter NO. HQ/AC/GA/NPS/ JPOO /2/2004 Dated 22-09-2004 6.1) all the railway servants who join service on or after 01-01-2004 are compulsorily covered

under New Pension Scheme (NPS).

NPS

is

divided

under

two

categories i.e. Tier-I and Tier-II: 6.1.1) Tier-I Pension Account:i)

Under this Tier, withdrawal from the fund is not allowed and it is compulsory to all the servants, who have joined the service

on or after 01-01-2004.The

amount to be contributed by the employees to this fund is 10% of his/her Basic Pay + DA. Running allowance @ 30% of Basic Pay for running staff is taken into account as pay elements for working out the railway employees contribution. Matching contribution of equal amount is made by Govt. to this fund. As per the existing guideline employees having status “Substitute" can not contribute to NPS till there confirmation. For details refer Board’s Letter on this subject dated 29/09/04 page No.2and points to be ensured are as followed:.a)

There is online submission of DATA .

b)

Employee’s contribution is being credited to NSDL.

c)

DATA is credited to NSDL/CRA.

d)

The data is uploaded to CRA website and the NPS wealth is transferred through RTGS.

ii)

The recoveries are commenced from the following month of joining and monthly equal government contribution is made by railway. Interest at the prevailing rate is also applicable on the contribution. Exit from the scheme can take place only after the railway employee leaves government service. At exit, the individual has to compulsorily invest part of the pension wealth to purchase an annuity from Investment Regulatory Development Authority (IRDA) regulated Life Insurance Company which will provide pension to the railway employee and his/her spouses/dependent parents at the time of retirement, the balance amount of pension wealth will be payable to the railway employee. The amount to be invested will be as under: a)

At exit on or after attaining 60 years of age: 40% of pension wealth.

b)

At exit before attaining 60 years of age: 80% of pension wealth.

_______________________________________________________________________________________ PF Section Chapter 6 page 1 of 4 Rev 00

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Approved by __________


Process Manual

The accumulation under NPS is to be transferred to the nominee trustee bank for investment in various schemes by the Pension Fund Managers as per option exercised by the subscribers. For this purpose National Security Depositories Limited (NSDL) is nominated as Central Record Keeping Agency (CRA) which would also act as an interface for this purpose. 6.1.2) Tier-II Account: This is an optional scheme under which railway servant may contribute voluntarily. The railway servant has also option to withdraw part or whole of the amount contributed to Tier-II. This also does not constitute part of the pension investment and would not avail any special tax benefit .Further there will be no contribution from Government side on the contribution made by the railway employee.As on date Tier-II is not in operation. 6.2)

PROCEDURES /ACTIVITIES FOR RECOVERIES AND MAINTENANCE OF NPS ACCOUNTS.

i)

The Personnel Branch shall obtain the information required for joining the Tier - I from the railway employee immediately on his joining the service.

ii) A consolidated list of railway employee who joined service during the period would be provided to Bill Drawing officer in the prescribed format in duplicate for allotment of unique 16 digits Pension Account Number. iii) On receipt of the information in the prescribed format in duplicate from the Personnel Branch in PF section SO (PF) shall allot an unique 16 digits Pension Account

Number (PAN) to each railway employee:

a) The PAN contains the identity of employee therefore, it is unique. The digits indicates following information: 1st to 4th Digit

Represent Calendar year

i.e. 2009

in

(or particular year)

which

account

is

opened 6th to 8th Digit

Represent Zonal Railway code

9th to 11th Digit

Represent

Associated i.e.‘005’

Accounting unit code 12th to 16th Digit

Represent

Railway

Number

iv)

i.e. 036 for WCR for

Sr.D.F.M’s/BPL servant Commencing

from

00001

The unique 16 digit PAN number is generated by the system on entering particulars of the Railway servant for opening a new pension ledger account.


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal v)

Process Manual

One copy of the same will be returned to Personnel Branch after allotment of unique 16-digit PAN number for further necessary course of action at their end.

vi)

The unique 16 digits PAN is a permanent number allotted to the railway servant; whenever the Railway servant is transferred; he/she will carry the number. His/Her unique PAN will also be shown in the LPC.

vii)

The relevant entries are reflected on the master index maintained digitally in PF section.

viii)

Recoveries towards contribution to Tier-I Pension Account are affected from the 1st of the following month in which the railway employee joined the service excluding the month of joining.

ix)

The amount of matching government contribution is debited to respective Demand for Grants under PU-08 (for working expenses) by crediting the head 008342 plus PU. The following are

the detail heads of Allocation under NPS:

A.

Railway servant contribution under Tier-I:

008342 01

B.

Matching Govt. contribution under Tier-I:

008342 02

C.

Interest on contributions under Tier-I:

008342 03

The accumulations under NPS are to be transferred to the nominee trustee bank for investment in various scheme by the Pension Fund Managers as per option exercised by the subscribers. The data of the NPS employees will be transferred as per the format given below: TRANSFER OF LEGACY DATA TO CRA TABLE 1

FORMAT FOR TRANSFER OF SUBSCRIBER DATA

SR. NO. PPAN NAME DOB GOVT. CONT EMP. CONT TOTAL CONT. DDO CODE

NOTE :

THE ENTIRE DATA IS TO BE PROVIDED TO NSDL IN CARATA ('^') SEPERATED TEXT.

THE ABOVE DATA IS TO BE UPLOADED ON THE NSDL'S WEBSITE. 6.3 ) Procedure of preparing the data: The monthly contribution deducted under NPS through pay sheet of the employee concerned is extracted through the system purpose connected with AFRES ,

by exercising the reports designed for the

followed by preparation of carata ('^')separated text


01.01.09



Process Manual

through a report under the NPS Module of AFRES. Before making the separated text due care to be taken regarding correctness of the Permanent Pension Account Number. (PPAN). 6.4)

Application for Permanent Retirement Account Number( PRAN ): Proforma for

application for obtain PRAN no. is enclosed as annexure S1.


01.01.09



AFRES USER MANUAL

The PF module of AFRES has all the required components, required for maintenance of PF Accounts, PF Slips; Monthly Ledgers; Statement of Accounts; CO6 & Co7 registers and CO7 forms . Bills are also processed through the system. 1.0)

Logging in to AFRES A click on the AFRES icon prompts the computer system to ask for User Id and Password. In case the login data is found to be correct, the data system checks the permission given to the User Id and the user see the Main Menu and system gets ready it for the user to work on.

2.0)

Transaction Menus in the AFRES System The Transaction menu enables us to carry out transactions. The option provided here are New Employee Add, New Employee Edit, Edit Nominee Details, Transaction In, Close Account – Close Option, Revoke, Transaction Edit, and Application Entry – Entry, Return, Bill Preparation, and CO7 Posting.

2.1)

Menu to create a new PF Account:

________________________________________________________________________ _____ PF Section Chapter 07 page 1 of 18 Rev 00 01.01.09



Process Manual

This option is used to create a New PF Account for Employees who are new entrants to the scheme. Using this Option, a PF Account is created. Form Lay out: Creation of a new account

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Employee Code

Employee Name Father /Husband Designation Account Unit Bill Unit Department Pay Category Scale Code Date of Birth Date of appointment Basic Pay Date of Join Sex

2.2)

Enter or select employee code from list. Once the employee code is keyed in, the details of the employee are displayed if available in system else it is understood that a user is entering for the first time. If the details; a user editing is of a new employee, some field will be grayed and user cannot enter anything into this field. This is because a new employee will not have any of these details and hence it will not be recorded. If the details, a user editing is of a transferred employee then all the fields will be editable. The employee name, Account unit, Bill unit, Pay category, PF unit and Designation are also displayed for the sake of information. The employee name to be entered in case of a new employee. Father / Husband Name is Displayed Designation is displayed Accounting Unit is displayed Bill Unit is displayed PF Unit is displayed Pay Category is displayed The pay scale of the employee The Date of Birth of the Employee The date of appointment of the Employee The current basic pay of the employee The date of joining this Unit The sex of the employee

Menu: – Edit Nominee details This option is meant to modify the Nominee Details for an Employee. Form Lay out:– Edit Nominee details

PF Section Chapter 08

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Process Manual

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt PF Number

2.3)

Description

Father / Husband Designation Account Unit PF Unit

Enter the Employee Code. If the Employee has no PF Account then the message ‘Employee does not have a PF Account' is displayed. If the Employee has the PF Account then the rest of the details like Name, Designation, Account Unit, Bill Unit, PF Unit, Pay Category, Status, and Entry to PF Account, Nominee type and the Nominee details are automatically displayed. If the Entry to PF account has a date that does not lie in the current one year then he is treated as an old employee and his Nominee details cannot be edited. Father / Husband name is displayed Designation is displayed Accounting Unit is displayed PF Unit is displayed

Bill Unit Pay Category Status Entry to PF Account Nominee Type Nominee Name

Bill Unit is displayed Pay Category is displayed Status is displayed Entry to PF Account is displayed Nominee Type is displayed Nominee Name is displayed

Relationship Age Percentage

Relationship with nominee is displayed Age of the employee is displayed Percentage as given by the employee while nominating is displayed

Menu : Transferred in Employee This form is used to accept the transaction details of a transferred employee allow as a new employee. If an employee gets transferred from a different organization then his transaction details before his transfer are to be recorded, for this purpose Form is used.


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Process Manual

Form Lay out: Transferred employee allow as a new employee

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt Employee Code

Description Enter or select employee code from list. Once the employee code is keyed in, the details of the employee are displayed if available in system else it is understood that a user is entering for the first time. If the details; a user editing is of a new employee, some field will be grayed and user cannot enter anything into this field. This is because a new employee will not have any of these details and hence it will not be recorded. If the details, a user editing is of a transferred employee then all the fields will be editable. The employee name, Account unit, Bill unit, Pay category, PF unit and Designation are also displayed for the sake of information. Account Unit is displayed

Account Unit Bill Unit

Bill Unit is displayed

Pay Category

Pay Category is displayed

PF Unit

PF Unit is displayed

Designation

Designation is displayed

Year OB

The year’s opening balance has to be entered in this field. A Numeric value has to be entered here. This field cannot be left blank. User has to enter the year and month in ' YYYYMM ' format E.g. for March 2003 it will be 200003. Please ensure that the entered year and month fall within the Financial year. For example the financial year is between 199804 – 199903 then any date, which is beyond this or below this, shall not be considered and a user will be shown an error message. The transferred amount has to be entered here. This will not take negative value. This field cannot be left blank. This field is used to enter the number of final withdrawals the Employee has taken. This field is not mandatory and can be left blank in case the employee has not withdrawn. This field will not take negative values. User has to enter the cumulative final withdrawal amount in this field. This field will not take negative values. The temporary withdrawal date is entered in this field. The date format is 'DD/MM/YYYY' or 'DD/MM/YY'. The Temporary withdrawal amount is entered in this field.

Transfer Year & Month

Transfer Amount No. Of Final Withdrawal

Cum. Final Withdrawal Temporary Withdrawal Date Temporary Withdrawal Amount


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Sr. DFM’s Office, West Central Railway, Bhopal Temporary withdrawal outstanding

Transaction Type

The Temporary withdrawal outstanding has to be entered in this field and it cannot be negative.

The transaction type can be selected from the list or can be manually entered. Displayed depending on the transaction type. For e.g. if the transaction type is TW (Temporary withdrawal) then the field Debit/Credit will be updated as 'D' (debit) because TW is a Debit type of transaction. The transacted amount is entered in this field. This field cannot be left blank and cannot be negative. Once the amount is entered and the 'Enter' key is pressed then the balance is displayed. The formula used for balance: Transferred employee: Year OB - Debits + Credits. New employee: Debits - Credits.

Debit/Credit

Amount

Balance 2.4)

Process Manual

Menu : Close PF Account : This form is meant to close the PF Account of an Employee.

Form Lay out : - Close PF Account

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt Description PF Number

Enter PF number of the employee, whose PF Account has to be closed. The rest of the details are automatically displayed. Account unit is displayed PF Unit is displayed Bill Unit is displayed Designation of the employee is displayed Opening Balance of the year is displayed PF Balance is displayed

Account Unit PF Unit Bill Unit Designation Year Opening Balance PF Balance Final Withdrawal Amt for Year No. of Cumulative PW (Permanent withdrawals) Cumulative Amount No. of PW Temporary Withdrawal Amt.

Final Withdrawal Amount for the Year is displayed Number of Cumulative PW is displayed

Date Balance

Date is displayed Balance is displayed


Page 5 of 18

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Cumulative Amount is displayed Number of PW is displayed Temporary Withdrawal Amount is displayed

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Sr. DFM’s Office, West Central Railway, Bhopal Closure Date

Enter the date. Closure date cannot be less than the date of joining and greater than Current date. Enter the Code for Reason Or click on the Combo and choose the Reason.

Reason

2.5)

Process Manual

Menu : Close Account - Revoke This menu is used to revoke a closed account. Form Lay out : Revoke

The type of data system accepts and other particulars are detailed below: Prompt

Description

PF Number Account Unit PF Unit Bill Unit Designation Year Opening Balance

Enter the PF number. Employee Name would be automatically displayed. Account Unit is displayed PF Unit is displayed Bill Unit is displayed Designation is displayed Year Opening Balance is displayed

PF Balance Final Withdrawal amount for year No. Of Cumulative PW Cumulative Amount No. Of PW Temporary Withdrawal Amount

PF Balance is displayed Final Withdrawal Amount for Year is displayed. Number of Cumulative PW is displayed Cumulative Amount is displayed Number of PW is displayed Temporary Withdrawal Amount is displayed.

Date Balance Closure Date Closure Reason Revoke Date

Date is displayed Balance is displayed Closure Date is displayed Closure Reason is displayed Enter the date. Revoke date should be greater than Closure date. Revoke Date should not be greater than Current date. Otherwise a message is displayed that Revoke Date should not be greater than current date. Enter Revoke Reason

Revoke Reason 2.6)

Menu : Application - Entry


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Process Manual

The employees will use this form for entering PF application details submitted. Form Lay out : Application - Entry

The details regarding kind of data accepted by the AFRES System and other particulars are given below:. Prompt

Description

User Id

User id populated automatically based on the login.

Bill Number

Enter the application code or select from the list.

Bill Date

Date of Application entry. Default is System date

Last Bill Number

Last Bill Number

Date

Last Bill Number Date

PF Number

PF Number is displayed

Designation


Accounting Unit

Account Unit is displayed

Bill Unit

Bill Unit is displayed & Bill Description displayed

PF Unit


Pay Category


Withdrawal Type

Withdrawal type

No. Installments

No of installments for recovery

Years Completed

Service years completed

Current Subscription

PF Subscription is displayed

Basic

Employee Basic pay is displayed

Loan Amount

Amount of Loan applied for

Loan outstanding

Amount of Loan outstanding

PF Balance

PF Balance available

Loan Recovery

Amount of Loan recovered

Applied Amount

Applied Amount is displayed

Type of FW

Type of Final withdrawal

No. Of Installments

No of Installments of recovery

Max. Eligibility

Max eligibility amount


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Process Manual

No. of FW (for the year)

No of final withdrawals

Amount FW (for the year)

Amount of Final withdrawal

Cum. No. Of FW

Cumulative No of final withdrawals

Cum. Of FW amount

Cumulative Amount of Final withdrawal

Applied Amount

Amount applied

Sanction Amount

Sanction amount to be entered

Payment mode

Mode of Payment to be entered or selected

Bank Code

Bank code to be entered or selected

Account Unit AU can be selected from list 2.7) Menu : Retirement Settlement PF due Form Lay out : Retirement Settlement PF due

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt

Description

Type of Settlement

Type of Settlement

Settlement date

Settlement date

Case Number

Case number

Max. Eligibility


Interest

PF Interest

DLI Amount

Death Linked Insurance amount in case of death

Net amount

Net amount

Party Name

Party Name

Percentage

Percentage of distribution

Amount

Amount

Payment Indicator

Mode of payment to be entered

2.8)

Menu : Application - Return When an employee applies for a PF loan or an advance, certain data required to be furnished by him at the specified places in the application or along with the application. On account of incompatibility of the data given in or along with the application with the prescribed rules leads to the application being returned to the forwarding authority for effecting corrections or providing required information. This form is used to return the application. Only those applications can be returned for which the Bill number is not generated.


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Process Manual

Form Lay Out: Application – Return

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt Application Code

Application Date PF Number Designation Account Unit Bill Unit PF Unit Pay Category PF Type Applied Amount Return Date

Reason

2.9)

Description Enter the application code or select from the list. If the application is already returned and a user wants to edit the details, e.g. reason for return, then this can also be done in the same form. Application Date is displayed PF Number is displayed Designation is displayed Account Unit is displayed Bill Unit is displayed PF Unit is displayed Pay Category is displayed PF Type is displayed Applied Amount is displayed The date on which the Application is returned can be entered in this field. It should not be lesser than the Application date & greater than the current date. Enter the reason for return of the application in this field. The reason can be selected from the list or the code can be keyed to get the description of the reason.

Menu: Audit Application This form is used for auditing of the bill (i.e. Counter check of the PF bill by PF Section). Once the application is audited the sanction amount and the sanction date is updated. Provision for viewing the rules, which have allowed the sanction of withdrawal, is provided. In settlement case, it is allowed to modify the settlement date & DLI Amount.


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Form Lay out: Audit Application


Description

User Id Bill Number

User id populated automatically based on the login. Enter the application code or select from the list.

Employee Code

PF Number is displayed

Accounting Unit


Bill Unit


Designation


PF Unit


Bill Type

Withdrawal type

Bill Description

Bill Description displayed

Sub Type

PF Type is displayed

Max. Eligibility


Basic

Employee Basic pay is displayed

Pay Category


Years Completed

Service years completed

Opening Balance

PF Year opening balance

Current Subscription

PF Subscription is displayed

PF Balance

PF Balance available

Loan Amount

Amount of Loan taken

Loan Recovery

Amount of Loan recovered

Loan Outstanding

Amount of Loan outstanding

Applied Amount

Applied Amount is displayed

Sanction amount

Sanction amount to be entered

Recovery

Amount recovered

Payment Mode

Mode of Payment to be entered or selected

Bank Code

Bank code to be entered or selected

LA Account Unit

AU can be selected from list


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2.10)

Process Manual

Settlement Date

Settlement date

DLI Amount

DLI amount in case of death

Installments

No of installments displayed

Party Name

Party name

Bill Prepared By

User who Bill Prepared

Menu: PF CO6 Generation Use this option to generate CO6s for bills are to be passed for a bill unit. For cash payments a consolidated CO6 is generated for each bill unit whereas for cheque payments, one CO6 per bill is generated. In case of letter of authority also a single CO6 is generated. Form Lay out : PF CO6 Generation

The details regarding kind of data accepted by the AFRES System and other particulars are given below:

2.11)

Prompt

Description

Bill Unit

Enter the bill unit for which CO6 is to be generated

From Date

Start date for which CO6 is to be generated

To Date

End date for which CO6 is to be generated

Party Name

Display Party Name for the bill

Sanction Amount

Display sanctioned amount

Recovery

Display amount recovered

Net Amount

Display net amount of the bill

Payment Indicator

Displays the payment indicator

C06 Number

Displays the generated CO6 number

Menu : CO7 Posting This option is used to post CO7 for a given Bill Section. This option enables a user to generate a CO7 number for up to 12 CO6 cases. If the cash authorization is not available for the year and & month or if the balance does not exist for the bill section, a user will not be allow a user to select the CO6.


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Process Manual

To post CO7 for one or more CO6 numbers 1.

Select Transaction from the Main Menu.

2. Select CO7 Posting a user will see the screen given below. Form Lay out : CO7 Posting


Description

Section

CO6 Number CO6 Date

Enter or select the section, which contains the CO6 numbers a user want. This is the CO7 number that will be generated after a user select CO6 numbers and press Enter. System date will appear CO6 number details for the chosen section are displayed in this grid. This is the CO6 Number of the bill. This is the date on which the CO6 was generated.

Net Amount Party Name Select Balance

This is the net amount of the bill. This is the name of the party who has raised the bill. Click here to select the CO6 for which a user want to post CO7. Balance is displayed

CO7 Number CO7 Date CO6 Details

2.12)

Menu :CO7 Confirmation: This option is used for Confirmation of CO7 for a given Bill Section. Using this Option, CO7 which are posted but not confirmed for the given bill section will be displayed. On confirmation, Updates to Sanction, Contract & Cash Authorization will take place. Please note that this option should only be used after Accounts officer's signature, since no changes are allow a user after this stage. Form Lay out : CO7 Confirmation:


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Process Manual

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt Description Section Confirm CO7's CO7 Number CO7 Date CO7 Amount Confirm CO6 Details CO6 Number CO6 Date Party Name Passed Amount Deducted Amount Net Amount Pay Mode Bank Code 2.13)

Enter Section CO7 details like CO7 Number, CO7 Date & CO7 Amount will be displayed. On selection, a user will be allo a userd to confirm the CO7. CO6 Details like CO6 Number, CO6 Date, Party Name, Passed Amount, Deducted Amount & Net Amount, Pay Mode & Bank Code will be displayed. Note: When a user press Save button, Sanction, Contract & Cash Authorization will be updated.

Menu: Process This form is used to post the recoveries made through the salary bill against each employees PF Account. Form Lay out: Process

The details regarding kind of data accepted by the AFRES System and other particulars are given below PF Section Chapter 08

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2.14)

Process Manual

Prompt

Description

Pay Category

Enter Pay Category, cannot be blank, must be a valid.

Year & Month

Enter Year & Month

Emp. Code

Employee Code is displayed

Transaction Date

Transaction Date is displayed

Transaction Type

Transaction Type is displayed

Sub Type

Sub-Type is displayed

Debit/Credit

Debit/Credit is displayed

Amount

Amount is displayed

Updated Flag

Updated Flag is displayed

Reference Number

Reference Number is displayed

Cash Transaction: Whenever an employee remits cash against his PF account in the cash office this form should be used to update the transaction into the concerned employee’s PF account. On entry of the GR date the remittances made on account of PF is fetched. The save button updates the records in the transaction table. Form Lay out: Cash Transaction

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt Description GR Date Emp.Code Transaction Date Transaction Type Debit/Credit

2.15)

Amount Update Flag Reference Number Reference Date Menu: Monthly Updation


Page 14 of 18

Enter GR Date Employee Code is displayed Transaction Date is displayed Transaction Type is displayed Debit/Credit is displayed Amount is displayed Updated Flag is displayed Reference Number is displayed Reference Date is displayed

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Process Manual

This option is meant to process the Debits; Credits & Cumulative Withdrawal balance for the month for each employee it will be updated into the Monthly PF Ledger for all the employees who are having PF Account & the employee whose PF Account is not closed. With this process, a user will be able to get the closing balance of each employee. Form Lay out : Monthly Updation

The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt Description Year & Month

2.16)

Enter the Processing Year & Month. Year & Month should be in the format YYYYMM. E.g. '199904' for April, 1999. No. Of Records If the payroll process is not over then the message will be Processed displayed. When a user enters the processing year & month, the option starts from April month onwards. Therefore, if a user have edited some transaction, that will be reflected in the Monthly PF Ledger. Menu: Annual Closure: This option is meant to Close the PF account for the Financial Year & start with the next years Ledger processing. When a user processes this, cumulative FW & Cumulative No. of FW will be updated & debits & credits for the year will be initialized to update the Next Financial Year values. A user will be able to get the Closing balance of each employee for the Financial Year & the same will be the Opening Balance for Current Financial Year. Once the Annual Closure is processed, a user will not be able to take previous years Monthly PF Ledger. This process will not be allowed to Re-Run. So, before closing a user should make sure that the user has taken the PF ledger for the previous financial year & it is tallied. Form Lay out: Annual Closure

The details regarding kind of data accepted by the AFRES System and other particulars are given below : Prompt Description Financial Year


Processing Financial Year from control file is displayed in the Format YYYY denoting to '19992000' for the year. Page 15 of 18

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Process Manual

No. Of Records No. of records updated to PF Master is displayed. Does a user want to Process? After the user confirmation, the Monthly Process takes place.

2.17)

Menu: Update from Supplementary Bill: This form is used to post the recoveries made through the supplementary salary bills against PF Account of each employee. Form Lay out: Update from Supplementary Bill


Description

From Date

Enter From Date

To Date Recovery Emp. Code Transaction Date Transaction Type Debit/Credit Amount

Enter To Date

Update Flag Sub-Type Reference Number And Date 2.18)

Employee Code is displayed Transaction Date is displayed Transaction Type is displayed Sub-Type is displayed Debit/Credit is displayed Amount is displayed Updated Flag is displayed Reference Number and Date is displayed

Query Menu: Employee PF Details: Using this module, a user can view the Employee PF Details and Bill details. The screen shown below is meant to view the transactions for an Employee, the Nominee details of the Employee Form Lay out : Employee PF Details


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The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt Description PF Number

2.19)

Father/Husband

Enter PF Number. PF Number cannot be blank, must be a valid PF Number. Father/Husband name is displayed.

Designation


Account Unit


Bill Unit


PF Unit


Final Withdrawal No. of PW(for the Year) PW Amount (for the year)

Number of PW is displayed PW Amount is displayed

PW Cumulative (for the year) Temporary Withdrawal Last TW Date Last TW Amount

PW Cumulative is displayed Last TW Date is displayed

TW Outstanding

Last TW outstanding amount is displayed

Year Opening Balance

Opening balance of the year is displayed

PF Balance

Current PF balance is displayed

Status

Current status of the bill is displayed

Transaction Date

System date is displayed

CO6 Number

CO6 no. is displayed

CO6 Date

CO6 date is displayed

Transaction Type

Type of transaction like TW/FW is displayed

Debit/Credit

Debit/Credit is displayed

Amount

Transaction Amount is displayed

Updated

Displayed by default whether updation is done or not.

Last TW amount is displayed

Menu: Bill Query: This option meant to view the Bill details and Application details for an Employee. Form Lay out : Bill Query


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Description

PF Number Father/Husband Designation Account Unit

Enter the Employee Code. The Application Details and Bill Details are automatically displayed. Father/Husband name is displayed. Designation is displayed Accounting Unit is displayed

Bill Unit PF Unit Application Code PF Type Application Status Reason

Bill Unit is displayed PF Unit is displayed Application Code is displayed PF Type is displayed Application Status is displayed Reason is displayed


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Process Manual

ACTIVITY/ RESPONSIBILITY MAPPING CHART (PF SECTION) S. No.

PF

SCOPE OF WORK

Supervisor Code

AA

Code

1

Updation of PF accounts

SO

A/C ASTT.

2

Correction/Amalgamation of PF accounts

SO

A/C ASTT.

3

Monthly and annual reconciliation of NCPF

SO

A/C ASTT.

3

Passing of PF withdrawals

SO

A/C ASTT.

4

Issue /updating and printing of Passbooks

SO

A/C ASTT.

5

Adjustment of Inward/outward pf Ledger (preparation of JV)

SO

A/C ASTT.

6

Transfer of PF ledger outward

SO

A/C ASTT.

7

Generation of PF Ledgersf from the system for the Sett. cases of the employees and forwardto Settlement Section.

SO

A/C ASTT.

8

Monthly and Annual Reconciliation of Accounts

SO

A/C ASTT.

9

SO

A/C ASTT.

10

Dealing with PNM/PPM cases and other complaints recd in the section Allotment of 16 Digit PAN no.for NPS entrants.

SO

A/C ASTT.

11

Maintenance of NPS ledgers of Bhopal division staff.

SO

A/C ASTT.

12

Uploading of NPS data(continuation of NPS personals)to NSDL.

SO

A/C ASTT.

13


SO

Section Chpater 08

Page 1 of 1

Rev 00

01/01/09

Approved by: ________________


Process Manual

9.) Measurable Parameter SR

ACTIVITY

Target Period for clearance

NO. 1.

Passing of Pf loan Applications

3 Days

2.

Preparation of PF Ledger for

7 Days

retiring employees 3.

Adjustment of Inward PF ledger

7 Days

4.

Transfer of Outward PF Ledgers

7 Days

5.

Monthly reconciliation of PF Accounts

10th of the following month

Allotment of 16 Digit Pan No .for

3

NPS entrants

applications.

Uploading of NPS data to NSDL

10th of the following month after

6.

7.

after closing of monthly Accounts. Days

from

the

receipt

of

closing of monthly Accounts 8.

9.

Annual reconciliation of PF

30 Days after closing of Annual

Accounts

Accounts

Correction/Amalgamation of PF

3 Days

Accounts 10.

Issue and printing of PF Pass

30 Days after closing of the Annual

Books

Reconciliation.


____________________________________________________________________________ PF Section Chapter 9 page 1 of 1 Rev 00 01.01.09

Approved by_______


Process Manual

CALENDAR OF RETURNS

SR

Name of Returns

Period

Due date of

To be

submission

submitted

Yearly

30th September

FA&CAO

10 Days

Every 11th Day

SR DFM

First Week Of

SR DFM

NO. 1

Annual PF Reconciliation Statement

2

10 Days Report

3

Quarterly Report

A Quarter

Every Quarter 4

Half Yearly Arrears Report

Half Yearly

As per HQ

FA&CAO

Advice 5

Audit Trail Report

15 Days

Every 16th day

SR.DFM

6

Exception Report

15 Days

Every 16th day

SR.DFM

______________________________________________________________________________________ PF Section Chapter 10 page 1 of 1 Rev 00

01.01.09

Approved by_______________

SR.DFM'S Office, West Central Railway , Bhopal

Process Manual

MONTHLY REPORT (PF Section) Month: Monthly Processed Status S. No.

Activity


1

Passing of Pf loan Applications

2

Preparation of PF Ledger for retiring employees

3

Adjustment of Inward PF ledger

4

Transfer of Outward PF Ledgers

5

Monthly Reconciliation of PF Accounts

6 7 8 9 10

Processed In Time


Remarks, if any

Within 3 working days 7 working days within 1 month for local and 3 months for foreign Railway 1 Month from the date of L.P.C. 10th of the following month

Allotment of 16 Digit Pan 3 working days No .for NPS entrants Uploading of NPS data to 10 th of the following month NSDL Annual reconciliation of PF 30-Sep Accounts Correction/Amalgamation 3 working days of PF Accounts Issue and printing of PF 1 month after Annual Pass Books Reconciliation

SSO - PF -I (Name & Seal)

QF/12/1 Chapter11

Page 1 of 1

SSO PF -II

(Name & Seal)

Rev 00

01/01/09

SR.DFM

ADFM (Name & Seal)


QF/12/1 Chapter11

Page 1 of 1

Rev 00

01/01/09

Process Manual


QF/12/1 Chapter11

Page 1 of 1

Rev 00

01/01/09

Process Manual


QF/12/1 Chapter11

Page 1 of 1

Rev 00

01/01/09

Process Manual

SR.DFM'S Office , West Central Railway , Bhopal

Process Manual

PF SECTION STAFF SHEET S.No.

Name

Designation

1

P.K.JAIN

S.S.O

2

N.S.KUSHWAHA

A.A.

3

ANAND PATHAK *

A.A.

4

D.S.DHURVE

A.A.

5 6

D.P.GHOLE HAIDAR ALI

A.A. A.A.

* Anand Pathak A.A. will look after the work of NPS in addition to his posting in XII Sec.

PF Section Chpater 12

Page 1 of 1

Rev 00

01/01/09

Approved By___________

SR.DFM'S Office , West Central Railway , Bhopal


Page 2 of 1

Rev 00

01/01/09

Process Manual


Sr.DFM Office,West Central Railway,Bhopal

process Manual

LIST OF RECORDS Section: __PROVIDENT FUND S. No.

Record Name/ no.

Details/Formats used

Records Custodian

Retention Period

MONTHLY RECONCILIATION ANNUAL RECONCILIATION

so

5 YEARS

CORROSPONDENCE

so

5 YEARS

INWARD LEDGER AND THEIR RJV

so

10 YEARS

ATD RECD FOR THE O/W LEDGER& RJVS,ADJUSTMENT RJVS.

so

5 YEARS

RECORD DETAIL OF INWARD LEDGER

so

10 YEARS

1

AC/BPL/PF/REC/NCPF/RECONCILIATION WORK/01

2

AC/BPL/PF/LETTERS/02

3

AC/BPL/PF/I/W LEDGER INWARDS/03

4

AC/BPL/PF/ATD/ATD & OTHER ADJUSTMENT/04

5

INWARD LEDGER REGISTER/05

6

OUTWARD LEDGER REGISTER/06

RECORD DETAIL OF OUTWARD LEDGER

so

10 YEARS

7

INWARD EMPLOYEE REGISTER/07

INCOMING PF EMPLOYEE DETAILS AND ACTIVATION.

so

5 YEARS

8

AC/BPL/PF/ACTIVATION/PF ACTIVATION/08

INCOMING PF LEMPLOYEE'S ORDERS,LETTERS,NOMINATI ON ETC.

so

5 YEARS

9

AC/BPL/NPS/POLICY / RECON./09

IMP LETTERS AND RECONCILATION

so

5 YEARS

GENERAL CORROSPONDENCE

so

5 YEARS

A.A.

10 YEARS

10

AC/BPL/NPS/MISC/10

11

PF Ledger/11

NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required. Further, a circular may be issued to all concern asking them to withdraw any record from destruction if required by them for any purpose. pf sec Chapter 13

11-11-09 REV: 01

Sr.DFM Office,West Central Railway,Bhopal

pf sec Chapter 13

process Manual

11-11-09 REV: 01

SDFM Office, West Central Railway, Bhopal

Process Manual

PF SECTION FUNCTIONAL CHART

Sr DFM

ADFM

SSO (A1)

A.A. (B2)

A.A (B1)


Page 1 of 1

Rev 00

01/01/09

A.A. (B3)

A.A. (B4)

A.A. (B5)


SR.DFM’s OFFICE , West Central Railway ,Bhopal

Process Manual

PF APPLICATION AND UPDATION OF PF ACCOUNT FLOW CHART

Receipt of PF applications Updation of PF Account AU6 NO.GENERATED THROUGH SYSTEM

Process for Updation Internal Check Done through computer

YES END Error s Return NO

Co7 Prepared through AFRES and obtain signature of SO & ADFM obtained.

CO7 forward to books Section for preparation of Cheques/ cash.

The working of Books Section is defined in Books Section procedure.

END PF Section Chapter 15 page 1 of 3 Rev 00

01.01.09



Process Manual

PF LEDGER OF SETTLEMENT CASES AND INWARD PF LEDGER PROCESS FLOW CHART

Receipt of inward ledgers

Receipt of sett. cases

applications

POSTING IN REGISTER

INTERNAL NO. GIVEN

Preparation of J.V.

Scrutiny of case

Preparation of ledger

Books Section

Resubmitted to Settlement section

Further process of JV is defined in Books section procedure.

Further process of PF ledger is defined in Settlement section procedure.

END

END

PF Section Chapter 15 page 2 of 3 Rev 00

01.01.09



Process Manual

PF ENQUIRY, COMPLAINTS AND PNM/PPM ITEMS PROCESS FLOW CHART

Receipt of Enquiry & complaints or PNM/PPM Items

Linked with department

Corrective action

END

PF Section Chapter 15 page 3 of 3 Rev 00

01.01.09



Process Manual


Date

Chapter


_______________________________________________________________________ PF Section Chapter 16

page 1 of 1 Rev:00

01.01.09

Approved by __________________


Process Manual

_______________________________________________________________________ PF Section Chapter 16

page 1 of 1 Rev:00

01.01.09

Approved by __________________

Annexure S1

Page 1

Application for Allotment of Permanent Retirement Account Number (PRAN) (To avoid mistake(s), please follow the accompanying instructions and examples carefully before filling up the form) Acknowledgement No. (To be filled by FC)

To affix recent Coloured photograph (3.5 cm × 2.5 cm)

Permanent Retirement Account Number : (To be filled by FC after PRAN generation )

Sir/Madam, I hereby request that a permanent retirement account number be allotted to me. I give below necessary particulars :

Section A - Subscribers Personal Details ( * Indicates Mandatory Field) 1. Full Name (Full expanded name: initials are not permitted) Please Tick as applicable, Shri Smt . First Name *

Kumari

Middle Name Last Name

2. Gender * Please Tick as applicable,

Male

Female

3. Date of Birth *

4. PAN D

D

M M

Y

Y

Y

Y

(Date of Birth to be Certified by DDO)

5. Father’s Full Name: First Name * Middle Name Last Name 6. Present Address: Flat/Unit No, Block no. * Name of Premise/Building/Village Area/Locality/Taluka District/Town/City * State / Union Territory * Country * Pin Code * 7. Permanent Address: If same as above, Please Tick Flat/Unit No, Block no. *

else,

Name of Premise/Building/Village Area/Locality/Taluka District/Town/City * State / Union Territory * Country *

Pin Code * 8. Phone No. STD Code 9. Mobile No.

Phone No.

Signature/Left Thumb Impression of Subscriber in black ink

Annexure S1

Page 2

10. Email ID

11. Subscribers Bank Details: (Please refer instruction no. 4) Bank A/c Number

Savings A/c

Current A/c

Bank Name Bank Branch Bank Address

Pin Code Bank MICR Code

(Wherever applicable)

12. Value Added Services:

i) SMS Alert

Yes

No

ii) Email Alert:

Yes

No

I _____________________________________________________________ , the applicant, do hereby declare that what is stated above is true to the best of my information & belief. Date : D

D

M

M

Y

Y

Y

Signature/Left Thumb Impression of Subscriber

Y

Section B - Subscribers Employment Details to be filled and attested by DDO (All Details are Mandatory) 1. Date of Joining

2. Date of Retirement D

D

M

M

Y

Y

Y

Y

D

3. PPAN

D

M

M

Y

Y

Y

Y

(Please refer to instructions No.5.)

4. Group of the Employee (Please Tick)

Group A

Group B

Group C

Group D

5. Office

6. Department

7. Ministry

8. DDO Registration Number

9. PAO/CDDO Registration Number (Please refer to instructions No.6.)

10. Basic Salary 11. Pay Scale

Certified that the above declaration has been signed / thumb impressed before me by _______________________________________________________ after he / she has read the entries / entries have been read over to him / her by me and got confirmed by him / her. Also certified that the date of birth and employment details is as per employee records available with the Department.

Signature of the Authorised Person Designation of the Authorised Person : _________________________________

Rubber Stamp of the DDO Name of the DDO ______________________

Date : D

D

M

M

Y

Y

Y

Y

Department / Ministry _______________________

Page 3

Annexure S1

Section C - Subscriber’s Nomination Details (* Indicates Mandatory Field for nominee) 1. Name of the Nominee *: 1st Nominee First Name *

First Name *

3rd Nominee First Name *

Middle Name

Middle Name

Middle Name

Last Name

Last Name

Last Name

2. Date of Birth (In case of a minor)*: 1st Nominee

2nd Nominee

3rd Nominee

3. Relationship with the Nominee*: 1st Nominee

2nd Nominee

3rd Nominee

2nd Nominee

4. Percentage Share *: 1st Nominee

% 2nd Nominee

5. Nominee’s Guardian Details (in case of a minor)*: 1st Nominee’s Guardian Details First Name *

2nd Nominee’s Guardian Details First Name *

%

3rd Nominee

3rd Nominee’s Guardian Details First Name *

Middle Name

Middle Name

Middle Name

Last Name

Last Name

Last Name

6. Conditions rendering nomination invalid: 1st Nominee

2nd Nominee

%

3rd Nominee

Section D - Subscriber Scheme Details 1st Scheme Pension Fund Managers Name/Code

2nd Scheme Pension Fund Managers Name/Code

3rd Scheme Pension Fund Managers Name/Code

Scheme ID No./Name

Scheme ID No./Name

Scheme ID No./Name

Percentage Share %

Percentage Share %

Percentage Share %

Section E - Declaration I understand that there would be PFRDA approved Terms and Conditions for Subscribers on the CRA website governing IPin (to access CRA / NPSCAN and view details) & T-pin . I agree to be bound by the said terms and conditions and understand that CRA may, as approved by PFRDA, amend any of the services completely or partially without any new Declaration/Undertaking being signed.

I _________________________________________________________________ , the applicant, do hereby declare that what is stated above is true to the best of my information & belief. Date : D

D

M M

Y

Y

Y Y Signature/Left Thumb Impression of Subscriber

Annexure S1

Page 4

INSTRUCTIONS FOR FILLING PRAN FORM a)

Form to be filled legibly in BLOCK LETTERS and in BLACK INK only.

b)

Details Marked with (*) are the mandatory fields.

c) d)

Each box, wherever provided, should contain only one character (alphabet/number/punctuation mark) leaving a blank box after each word. 'Individual' Subscriber should affix a recent colour photograph (size 3.5 cm x 2.5 cm) in the space provided on the form. The photograph should not be stapled or clipped to the form. (The clarity of image on PRAN card will depend on the quality and clarity of photograph affixed on the form.) Signature /Left thumb impression should only be within the box provided in the form. The signature should not be on the photograph. If there is any mark on the photograph such that it hinders the clear visibility of the face of the Subscriber, the application will not be accepted. Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.

e) f)

Sr. No.

Item No

1 2

3. 6.

3

8, 9, 10

4

11

Item Details

Guidelines for Filling the Form

Section A - Subscribers Personal Details Date of Birth All Dates Should be in “DDMMYYYY” Format Present Address All future communications will be sent to present address. Phone No., Mobile No, It is advisable to mention either “Telephone number” or “Mobile number” or “Email & Email ID id” so that Subscriber can be contacted in future for any discrepancy. Subscriber’s Bank Details

If Subscribers mentions any of the bank details, except MICR Code all the bank details will be mandatory.

Section B - Subscribers Employment Details It is mandatory to fill the Subscriber’s Employment details in the application. The employment details should be filled by the respective DDO of the Subscriber and should be verified by the Authorised Signatory. DDO should ratify Overwriting / Striking off of any of the employment details. 5

3.

PPAN

Kindly provide the PPAN (Permanent Pension Account Number), if it has been allotted to the subscriber by the concerned PAO. 1.

6

8&9

7

4.

8

5.

PAO/CDDO Reg. No. and DDO Reg. No. are the unique Registration number allotted by Central Recordkeeping Agency. PAO/CDDO Reg. No. 2. CDDOs will register as both PAOs and DDOs. & DDO Reg. No. 3. NCDDOs will register only as DDOs and obtain the PAO Reg. No. from their respective PAOs. Section C - Subscriber’s Nomination Details Subscriber can nominate maximum of three nominees. Subscriber can not fill the same nominee details more than once. Percentage share value for all the nominees must be integer. Fractional value will not Percentage Share be accepted. Sum of percentage share across all the nominees must be equal to 100. If sum of percentage is not equal to 100, entire nomination will be rejected. Nominee’s Guardian If a nominee is a minor, then nominee’s guardian details will be mandatory. Details Section D - Subscriber scheme details

If the Subscriber is unable to mention the Scheme details i.e. PFM Name, Scheme Name & Percentage Allocation he can contact the nearest Facilitation Centre (FC) for information or the Subscriber can also search for the scheme details on http://www.npscra.nsdl.co.in Subscriber can select maximum three schemes. Details of the schemes are available on http://www.npscra.nsdl.co.in Subscriber can not fill the same scheme details more than once. 9 Scheme If a scheme name is filled in the form for scheme setup there must be a PFM name and percentage contribution filled for that scheme. If the Scheme details are not filled, default scheme as approved by PFRDA will be applicable. Scheme Contribution Value will be in terms of percentage. It cannot be in terms of amount. Percentage contribution value for all the schemes must be integer. Fractional value will not be accepted. 10 Percentage Share If the sum of contributions (in percentage) across all the schemes is not equal to 100, the balance will be allotted to the default scheme approved by PFRDA.

a) b)

c) d)

GENERAL INFORMATION FOR PRAN SUBSCRIBERS Subscribers can obtain the application form for PRAN in the format prescribed by PFRDA (Pension Fund Regulatory & Development Authority) from DDO or can freely download from the CRA website (http://www.npscra.nsdl.co.in). The request for a reprint of PRAN card with the same PRAN details or/and changes or correction in PRAN data can be made by filling up 'Request for change/correction in subscriber master details and/or re-issue of I-Pin/T-Pin/PRAN card’ or/and ‘Request For change in signature and/or change in photograph’. The form is available from the sources mentioned in (a) above. The Subscriber can obtain the status of his/her application from the CRA website or through the respective PAO/CDDO. For more information Visit us at http://www.npscra.nsdl.co.in Call us at 022-24994200 e-mail us at [email protected] Write to: Central Recordkeeping Agency, National Securities Depository Limited, 4th Floor, ‘A’ Wing, Trade World, Kamala Mills Compound, Senapati Bapat Marg, Lower Parel (W), Mumbai - 400 013.

Document No: X-1 January 01, 2009

EXPENDITURE ( XI ) SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5067 E-mail : [email protected] Compiled By

CO-ordinated by

(Suresh Chand) SSO/x1

(D.N.DWIVEDI) SSO/ISO


ADFM



Process Manual

CONTENTS Title

Chapter

Rev. No/Date 00

01

02

No. of Pages

1

Abbreviations

01

2

Canons of financial propriety

01

3

Introduction

01

4

Sources and references

01

5

Scope of work

02

6

Sectional procedure

16

7

AFRES user manual

12

8

Activity Chart

02

9


01

10

Calendar of Returns

01

11

Monthly Records

01

12

Allocation staff sheet

01

13

List of Record

01

14

Functional Chart

01

15

Section Process Flow Chart

02

16


01

X-1 Section: 1

Page 1 of 1.

Rev:00

01.01.09

Approved by __________________


Process Manual

ABBREVIATIONS S.No. Term

Expansion

1.

A.M.M.

Astt. Material Manager

2.

AA

Account Assistant

3.

ADFM

Astt.Divisional Finance Manager

4.

AFRES

Advance Finance & Railway Earning & Expenditure System

5.

AGM

Additional General Manager

6.

ATC

Acceptance of transfer credit

7.

ATD

Acceptance of transfer debit

8.

C.M.D.

Chief Medical Director

9.

C.M.S.

Chief Medical Supdt.

10.

C.O.S.

Controller of Stores.

11.

D.M.M.

Divisional Material Manager

12.

ECS

Electronic Clearing System

13.

EDP

Electronic Data Processing

14.

EFFY

Efficiency

15.

FA&CAO

Finance Advisor & Chief Accounts Officer

16.

HQ

Head Quarter

17.

JV

Journal Voucher

18.

MPR

Monthly Progress Report

19.

P.O.

Purchase Order

20.

R.A.R

Revenue Allocation Register

21.

RRB

Railway Recruitment Board

22.

SD

Security Deposit

23.

SOPGEN

Schedule of Power General

24.

SR.DEE (G)

Senior Divisional Electrical Engineer (General)

25.

SR.DEE (TRD)

26.

Sr.DFM


27.

SSO


28.

TV

Transfer Voucher

Senior Divisional Electrical Engineer (Traction distribution)

_______________________________________________________________________________ XI Section Chapter 1

Page 1 of 1

Rev:00 01.01.09

Approved by _______________

Sr.DFM’S Office, West Central Railway, Bhopal

Process Manual


These rules also known as Canon Of Financial Propriety are the guiding principals to be followed while incurring any expenditure from the Public Fund , therefore due regard must be paid to follow these golden principals as given below :

(1) The expenditure should not prima facie be more than the occasion demands, and that every Government servant should exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of the expenditure of his own money.


(3) Public money should not be utilized for the benefit of a particular person or section of the community unless— (I) the amount of expenditure involved is insignificant; or (ii) A claim for the amount could be enforced in a court of law; or (iii) The expenditure is in pursuance of a recognized policy or custom. ( 4 ) The amount of allowances, such as travelling allowances, granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipients (116 FI)

__________________________________________________________________________________________________ XI Section: Chapter 2 Rev 00 Page 1 of 1 01.01.09



Process Manual

INTRODUCTION: Payments have to be made to the outsiders for the work done , services rendered or supplies made to the Railways. All such payment are to be made against the “BILL” preferred on Railways. The document through which a claim is preferred is referred to as a “BILL”. All bills which are to be settled are to be registered on receipt in the Accounts Office and subjected to the prescribed checks. Thereafter abstracts of the bills are prepared based on which cheques are drawn and payment arranged through the Pay office. -1103 A1 The Store bills section of Accounts Office is assigned to make payment of suppliers/ public vendor’s bills, Electricity bills, petty bills and various misc. bills. The process manual is an endeavour to provide guidance to the dealing staff and section officer concerned. The work of this section mainly consist of check of various category of bills based on various Codal provisions, Manuals, Circulars, Provisions of agreements and so on.

________________________________________________________________________________________ XI Section Chapter 3 Rev 00 Page 1 of 1 01.01.09


Sr.DFM’s Office, West Central Railway, Bhopal Sources and References:

Process Manual

All the Codes and Manuals are issued by Railway Board have Presidential sanction therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions and they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure for doing things. In the Process of framing document on XI Section, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets and other measurable parameters have also been incorporated. The working of Store Bill section is guided by the following documents: •

Indian Railway Accounts Code, part I Para 1101 to 1107

•

Indian Railway Finance Code, Part I

•

Indian Railway Stores Code , Part I and Part II, Para 739 and 2825

•

Engineering Code – Para 1335, 1338 & 1341 to 1345

•


•

Schedule of Powers of General Manager ,

•

Instruction/guide lines issued from time to time by Railway Board, and by HQ.

The above codes and circulars are also available On the Indian Railway website. In this documents instead of reproducing details from codes and manuals, the relevant Paras have been quoted in abbreviated form . For example 1335 A1 means paragraph 35 of Chapter XIII of the Indian Railway Code for the Accounts Department, Volume-I.

_______________________________________________________________________________ X1 Section Chapter 4 page 1 of 1 Rev 00

01.01.09



Process Manual

SCOPE OF WORK:(1)

Checking and passing of:(A) STORE BILLS:( i ) C.O.S. Purchase Order Store Bills. (ii) D.M.M. Purchase Order Store Bills. (iii) A.M.M. Purchase Order Store Bills. (iv) DY.C.E.(Track Machine) Store Bills. (B) PETTY BILLS:( i )Repair Bills ( ii )RRB Advertisement Bills. (iii ) RRB Telephone Bills ( C ) Gas Bills :(a ) Purchase Orders Issued by C.O.S. (b ) Purchase Orders issued by AMM (D) MISC.BILLS:(a) Misc. Bills like Hiring of Vehicle bills. (b) Advocate Bills (Legal Hire Bills) ( E ) Medical Bills:( F ) Traction Bills:( i) High Tension Bills (HT bills) (ii) Low Tension Bills . ( LT Bills) ( G) Pay orders:( H ) Refund of Security Deposit:(i RRB EXAM Petty Pay orders. (ii) Commercial Claims refund.

(2)

Preparation of Work Schedule for Demand NO.16 for Actual and Approximate Account Current.

(3)

Maintenance of Suspense Head "Security Deposit), Posting and Reconciliation with General Books and preparation of Bi Monthly, Half Yearly and Annual Suspense Review of SD.

(4)

Adjustment of ATD/ATC or Transfer Vouchers from Executives, HQ or other Accounting Units for Demand NO.16, preparing of JV for adjustment of ATD/ATC and TV for Demand NO.16

___________________________________________________________________________________ XI Section: Chapter 5 Page 2 of 2 Rev: 00

01.01.09



Process Manual

(5)

Issue of ATD/ATC to HQ and other Accounting Units (if requires)

(6)

Adjustment of Store Monthly Summary (SMS) by preparing JV.

(7)

Raising of Debit of 50 %expenditure Incurred by RRB for conducting various Exams to South East Central Railway Bilaspur.

(8)

Preparation of Annual Statements for Demand NO.16 Including Block Account.

(9)

Miscellaneous work:(a) Running of Audit Trail (b) Correspondence related with R.T.I. and other information required by HQ,DRM etc.

___________________________________________________________________________________ XI Section: Chapter 5 Page 2 of 2 Rev: 00

01.01.09



Process Manual

SECTIONAL PROCEDURE

1)

General checks for Passing of bills in XI Section: Following major checks are prescribed during scrutiny and passing of various bills received from Stores department .( These checks are illustrative but not exhaustive):-

a)

It should be ensured that all bills must be in ORGINAL format and duly signed by the competent authority.

b)

The bills are approved by competent authority.

c)

All the bills should be properly allocated & duly budgeted.

d)

Wherever the duplicated claims are received, it should be seen that the concerned officer has certified that no payment has been made earlier and there are sufficient, genuine and valid reasons for the claim being in the duplicate. The concerned officer should also submit non-payment certificate along with the claim.

e)

Competent authority has sanctioned expenditure.

f)

The expenditure sanctioned for a limited period is not admitted beyond the period without further sanction.

g)

Proper vouchers support the bills.

h)

The payment is recorded on the work order/ supply order Misc. sanction so as to render second claim on same account impossible.

i)

The charge are correctly classified and the prescribed deductions (S.D./I.T./S.T./ED. Cess/S.C/other recoveries from contractor) have been

j)

made.

The signature of officer drawing the bill agrees with his specimen signature. in addition to the general steps mentioned above, following steps needs to be taken care of while passing the bills falling under specific categories as given in the following paragraphs:

2)

Local Purchase Bills. (A)

Petty Bills: -

General steps for passing of bills in XI Section. a)

All bills received should be in ORIGINAL duly signed by competent authority.

b)

The controlling Officer should accept the Bills.

c)

All the bills should be duly allocated and budgeted.

__________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

PAGE 1 OF 19

Approved By_______________

Sr.DFM’s Office, West Central Railway, Bhopal d)

Process Manual

The concerned officer should certify all duplicate claims that the payment was not made earlier along with Non Payment Certificate.

e)

Besides the above following procedure has to be followed for passing the bills under various categories.

(B)

Advertisement BILLS. a)

Copy of Advertisement Order issued by PRO for

placing the order is

enclosed along with the bill b)

PRO is signing the bills for acceptance.

c)

The paper cutting of advertisement tender is enclosed along with the bill

d)

Current DAVP rates as applicable to Govt. depts. are levied.

(C)

News Paper Bills It is seen that number of news Papers /magazines are within the limit under SOPGEN.Bills prepared as per prevailing rates. The period of bill is verified with previous bills for ascertaining the rightness of claim.

(D)

Washing Bills. It is to be seen that as per the contract agreement the rates as applicable are being charged. Bills received are as per the standards forms laid down for running bills. Necessary Bank Guarantee /Security Deposit as per terms of agreement are being submitted. Necessary I. Tax/S.C./EC. Wherever applicable are being deducted from bill. Before passing final bill it is to be seen that the total contract value does not exceed 25 % or Less than 25 % of value of contract else Finance concurrence has to be obtained for variation in quantity and value.

(E)

Water Bills: a)

All water bills are accepted by SR.DEN/ADEN as the case may be.

b)

The bills are received and passed within due date to avoid DELAY PAYMENT CHARGES.

c)

The bills are verified with respect to rates as prevailing rates.

d)

The period of bills is verified with the previous bills for ascertaining the nature of claims.

e)

Whenever S.D. has been submitted for new connection the same is recorded and FX concurrence is obtained.


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ELECTRICITY BILLS While dealing with the claims, it should be ensured that: a)

The bills are accepted by the concerned officer of Electrical Department i.e. SR.DEE (TRD)/SR.DEE (G) as the case may be.

b)

The bills are received well before the due date of payment. If it is not so it should be brought in to the notice of SR.DEE (G)/SR.DEE (TRD).

c)

No loss is incurred to the railways on account of bills being passed after due dates, thereby attracting delay payment charges.

d)

The opportunity of availing discount is cashed in, whenever it is available, by passing the bills before stipulated date.

e)

The bills properly pertain to the current month by comparing the same with the previous months.

e)

Whenever security deposit is given, it should be with due reason and finance concurrence.

(G)

REPAIR BILLS. While dealing with the claims, it should be ensured that: a)

All the bills above RS.10000/ should carry the finance concurrence.

b)

At least three quotations have been invited in each case where the amount exceeds Rs. 2500/- .

c)

The bills carry a certificate that the work has been carried out satisfactorily.

d)

For every repairs bill exceeding Rs.2500/- has the finance concurrence. Para 6.40 of SOPGEN, regarding the limit of RS.2 lakh per annum per department, is adhered to.

e) Medical Bills where purchase is done by the CMS. While dealing with the claims, it should be scrutinised that: a) b)

The bills are received through CMS BPL dully accepted by him. The items contained in the hospital bills & rates quoted for each test and operations should be from the pre-approved list of railways.

c)

The bills should be duly accepted for hospitalization and for drugs medicines and it should be accompanied by covering letter from CMS that the employee has been referred for the mentioned diseases and tests.


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Process Manual

In case of advance payment, finance concurrence has been obtained and AGM sanction and Railway Board sanction has been obtained in each case.

e)

The bills received are only from approved list of hospitals and validity period of the firms is not expired.

Local Purchase Medical Bills- These bills pertaining to purchase by DMM

While dealing with the claims, it should be scrutinised that: a)

For all the bills valuing up to CMS BPL places Rs. 10000/- the order.

b)

The sanction of The CMD is obtained for the purchase of medicines over and above Rs.10000/-

c)

The finance vetting from FA&CAO’s office is obtained, wherever an item of the bill exceeds Rs.50000/- or the overall amount of the bill exceeds Rs.3 Lakhs.

d)

All medical bills are duly accepted by the concerned medical superintendent in respect of the medicines received and it is to be ensured that these are in order.

e)

The purchases are not split up to avoid finance concurrence or to bring it to lower competency of sanction.

2)

PAY ORDERS While dealing with the claims, it should be ensured that: i. All the pay orders are passed for different payments the same procedure is followed. If the pay order is pertaining to RTO / TAXES, Finance concurrence has to be obtained. ii. If the pay order is pertained to payment towards toll tax finance concurrence has been obtained in each case. If the pay order is for RRB examination, the sanction of CHAIRMAN RRB and Finance concurrence is obtained in each case. 50 % of total expenditure

is first to be charged

to RRB head, and debit of such expenditure on quarterly basis is to be raised to South Central Railway by preparing ATD. 3.)

STORE BILLS

RULES AND PROCEDURES adopted for passing of stores bills. The procurement of material on WCR is handled by Controller of Stores through his subordinate and unit offices. In WCR, COS Office deals with all material procurement at HQ level, while in units (Division, Workshops, Loco Sheds) concerned unit Stores Officers handle procurement of material for their respective units. __________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

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The office of the FA&CAO/WST functions as the associate finance for Controller of Stores and is responsible for liquidating all liabilities entered into by COS on behalf of WCR. All the bills raised by Suppliers for delivery of material are dealt by

FA&CAO/WST office and other unit Account Offices for arranging payment to suppliers. Following offices deal with payment of Suppliers bills on WCR – - FA&CAO/WST – All Stock and Non Stock Procurement by COS Office. - Divisional Accounts Offices – All Non Stock Procurement and Emergency Stock procurement by their Depot Stores Officers for Division. - Workshop Accounts Offices – All Non Stock Procurement and Emergency Stock procurement by their Depot Stores Officers for Workshop. There are following types of store bills– I. Stock item Bills – The bills pertaining to procurement of stock items i.e. items kept in the custody of the stores department which are frequently and regularly required and whose unit cost justifies incurring inventory carrying cost associated with these items. II. Non Stock Item Bills – Items which are not stocked by the Stores Depots but are required by consumers are procured as Non Stock procurement to be delivered directly on shop floor. Bills pertaining to non stock procurements are passed by concerned associate finance offices. I Stock Bills a. Proforma Invoice – These bills are of 100% Advance Payment received from Stores Branch with the instructions that cheque may be handed over to the representative of Stores Branch. Cheques are handed over to the Suppliers by the representative of Stores Branch after due inspection of material. b. Advance Bills – These bills are of 100%, 98% & 95% advance payments as laid down in the Purchase Order. c. Bills against Receipt Order – These Bills are of 100%, 2% & 5% as per purchase Order. The payments are arranged against receipt of material as per specification by the Depot Officers. Bills are passed after comparing the accounts copy of receipt order with suppliers copy and ensuring corresponding credit in purchase suspense. d. Bills against Railway Boards Orders – These bills are based on the terms and conditions prescribed by the Railway Boards. Bills are generally for procurement of centralized procurement.


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e. RITES Inspection Fee Bills – These bills are directly received from the respective zones of RITES (i.e. Northern, Eastern, Western & Southern). After linking the bills with the respective Purchase Order it is being passed. STAGES OF PASSING OF BILLS : i.

As and when bills are received from firms/COS Office/RITES, same are registered in computer and separate registration no. for each category of bills is provided by the system. After registration of bills they are handed over to the recovery section for verification of bills from recovery register and then it is handed over to section officer, who allots the registered bills to the concerned bill passing clerk through Material Management Information System (MMIS).

ii.

Bill clerk, after receiving the bills, connects the bills with concern Purchase Orders in order to carry out necessary internal check as per Purchase Order.

iii.

If bill is found in order, necessary check for admitting the amount payable to the suppliers is exercised on MMIS and after that concerned bill clerk passes and forward the same to his section in charge for further scrutiny and authorization.

iv.

On receipt of checked bills from bill clerk concerned SO exercise relevant checks on MMIS and forward the same to Accounts Officer, if found in order, for authorization.

v.

After being authorized by the Accounts Officer, CO7 (Cash Order) is generated by bill clerk and signed by Section Officer & Accounts Officers.

vi.

Approved and Signed CO7 are dispatched for preparation of cheques.

vii.

Cheques are prepared by Accounts Office and dispatched to the concerned suppliers through Pay Office. The cheques are dispatched to Supplier through register post.

CODAL PROVISION – Following paras of different codes deal with Bills and, are being followed while passing the Stores Bills on WCR. Stores Code – Para 739 and 2825 Accounts Code – Para 1101 to 1107 Engineering Code – Para 1335, 1338 & 1341 to 1345 The extracts of above paras of relevant codes are reproduced below. INDIAN RAILWAYS CODE FOR STORES DEPTT VOL-I PARA-739 . Procedure for payment of supplier's bills in respect of direct delivery orders.— __________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

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(a) In cases where the payment is made by the Indenter’s Accounts Officer.—The supplying firms will submit one copy of the bill marked 'Original' and the railway receipt for the consignment directly to the consignee. Another copy of the bill marked "Duplicate, not for payment" shall be submitted to the Controlling Officer of the consignee. The Controlling Officer will maintain a consignee wise register of such bills and watch the return of the original copy of the bill from the consignee. The consignee after verifying the stores received by him with the relevant Acceptance of Tender/Supply Order/Purchases Order of which a copy would have been furnished to him will endorse a certificate for the quality and quantity received by him and forward the original bill to the Controlling Officer mentioning therein that the receipt has been entered in his numerical ledger and the entry initialed. Any discrepancy in quality or quantity of the stores received by him or the quantity rejected by him, shall be advised to the firm direct, endorsing a copy of his advice to the Controlling Officer and the Purchase Officer. The Controlling Officer on receipt of the original copy of the bill, will countersign and forward the same to the Accounts Officer for payment. Any entry to this effect should be made in the register mentioned above. The firm's bills should be paid promptly and as far as possible within two months from the date of despatch of the stores and in case the consignment is lost in transit, the consignee should inform the consignor that a claim within the prescribed period should be preferred. In case of unusual delay, the suppliers should be advised to bring the matter to the notice of the Divisional Superintendent or the Administrative Officer of the Department concerned, for which purpose the authority to be addressed should be clearly indicated in the Acceptance of Tender/Supply Order/ Purchase Order. (b) In cases where the. payment is made by the Stores Accounts Officer.—The procedure prescribed above should be applied, mutatis mutandis, except that the Controlling Officer will forward the original copy of the bill, duly accepted, to the Stores Accounts Officer instead of to the Indenter's Accounts Officer. (c) Where 90 per cent payments are made to firms against proof of despatch after inspection, the original Railway Receipt should be sent to the Accounts Officer responsible for payment along with 90 per cent bill advising the particulars of despatch to the consignees. The Accounts Officer after passing the 90 per cent bill should pass on the original Railway Receipt to the Consignee for taking delivery of the consignments. It should, however, be ensured that there is no delay in the Accounts Office in transmitting the original R/R to the consignee. The; procedure for the payment of the 10 per cent bill will be as described above. Note.—In the case of direct delivery stores chargeable to Works, Receipt Notes should be prepared by the Consignee in triplicate in form S. 739. One copy of the Receipt Note __________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

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should be sent to the concerned Accounts Officer and another to the Executive Officer maintaining the Works Registers in terms of paragraph 1440 (A)-E and 1440 (B) E. INDIAN RAILWAYS CODE FOR STORES DEPTT VOL-II Para 2825 S Prompt Payment of Bills.—No bill should ordinarily take more than four days to be disposed of in the Accounts Office unless there are defects in it which render in admissible in audit or call for further reference. CHAPTER XI INDIAN RAILWAYS CODE FOR ACCOUNTS DEPTT Chapter XI of the code deals with Bills and is reproduced below Para 1101 A1. Introductory. – The document through which a claim is preferred is referred to as a ‘Bill’ in this Code. Bills which are payable by the Railway are referred to as ‘Bills Payable’ and those which are recoverable from other parties as ‘Bills Recoverable’. Para 1102 A1. Bills Payable. – There are bills which are to be settled by actual payment of cash and bills which do not involve any payment or receipt of cash but are only to be adjusted in the accounts. Para 1103 A1. All bills which are to be settled by payment in cash are to be registered on receipt in the Accounts Office and subjected to the required checks. Thereafter abstracts of the bills are to be prepared based on which cheques are drawn and payment arranged through the Pay Department.This process is further explained in the following paragraphs. Para 1104 A1. Registration of Bills to be settled by Cash Payment. – All bills which are to be settled by cash payment should be entered in a register of Bills (A. 1104) and should be numbered in consecutive order and the date of receipt should be entered upon them. The number thus allotted to each bill will be referred to as the Accounts Bill Number or briefly as “AB No. or CO-6 No.”. The bills should then be sent to the section concerned for check. After a bill has been checked, the amount for which it has been passed in internal check will be entered in the appropriate column of the Register (A. 1104) provided for the purpose. The register will be so maintained that the particulars of all bills received during each month are shown distinctly. Para 1105 A1. Bills received from other Railways and other Ministries of the Central Government or the State Governments which are not payable in cash but are adjusted in accounts (see Chapter IV) should not be entered in the Register of Bills (A. 1104) but should be recorded separately. Para 1106 A1. Accounts Enfacement on Bills (for Bills to be settled in cash). – All bills entered in the Register of Bills (A. 1104) should be passed after internal check. On the completion of the internal check (or before detailed check in the case of bills dealt with


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under the post-check system vide rules in para 813 & 814) every bill should be enfaced showing the amount for which the claim has been admitted by the Accounts Officer, the total amount deducted and the net amount payable The accounts office enfacement on bills should be in Form A. 1106.The head of account to which the total amount of the claim admitted is chargeable and the head of account to which deductions are creditable should be shown on or near the enfacement. Note. - (1) In the case of bills on which payments have to be made through another Accounts Officer (Cf. Paragraph 1132) the words “Not to be included in A. 1107” should be distinctly written above the Enfacement. (2) The Accounts Office enfacement (Form A. 1106) should be signed by the concerned Accounts Officer. When, however, there is only one Accounts Officer attached to an office (e.g., Divisional Accounts Office or Workshop Accounts Office) and the Officer is away from the station on tour or is on leave or absent from office for unavoidable reasons, the enfacement may be signed by the Section Officer (Accounts) attached to the Section of that office. Para 1107 A1. Abstracts of Bills Passed. – The bills passed by the Accounts Officer for payment in cash or by cheque should be posted into the Abstract of Bills Passed (A. 1107). The object of this abstract is (i) to reduce to the extent possible the number of cheques to be drawn each day and (ii) to present the various bills passed by an Accounts Officer in a condensed form to the Officer who has to sign the cheques. The entries in the Abstracts of Bills Passed (A. 1107) should be sufficiently full and clear to obviate a reference to the vouchers. The Abstract of Bills Passed will thus give the particulars of each bill, the amounts passed, the amount recoverable and the net amount to be paid. It should show the name of the Bank on which the cheque is to be drawn, details of the payee and the allocation of the charges. The Abstract should be checked with the connected bills and signed by the Accounts Officer. As a safeguard against the inclusion of a bill in more than one Abstract, the enfacement on a bill included in an Abstract should be crossed off by the Accounts Officer signing the Abstract. The Abstract of Bills Passed (A. 1107) should be forwarded to the section preparing cheques. The numbers of the Abstract of Bills Passed (A.1107) should be quoted in all records in which the Abstracts are referred to. The Abstract of each week, fortnight or month should, after their return from the Cashier be bound together and carefully preserved so as to form a record of bills passed for payment. This record should be treated as a subsidiary book to the Daily Abstract of Cash Transactions (A. 304). Note. – The Abstract may be signed by Section Officer (Accounts) in the circumstances in which they are permitted to sign bills, vide para 1106 but all such Abstracts must be countersigned by the Accounts Officer on his return to duty.


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ENGINEERING CODEPARA 1335 E Subject to provisions of paragraph 1312 and 1327 to 1332 ante, the bills of contractors for work done or supplies made should be prepared in any one of the following forms according to that circumstances mentioned below against each :• • • •

(i) Petty Contract bill, Form E. 1336. (ii) Running or On Account bill, Form E. 1337. (iii) Final Bill, Form E. 1338. and (iv) Hand Receipt, Form E. 1339.

The final bill Form (E. 1338) should specifically provide that the contractor concerned accepts the amount billed for as a final payment in settlement of all his claims in respect of the particular work. Bill for work done should necessarily be prepared in any one of the above forms. Bills of supplies submitted on supplier's own forms may, however, be accepted when prepared in English or Hindi, any further particulars required by the departmental form being added by the disbursing officer. All bills passed against a work order should be noted on the work order. PARA 1338 E The final Bill from (From E 1338) should be used for making final payments, i. e. on closing running accounts for works. Normally only one final bill should be prepared against an agreement or work order. But in cases where groups of annual repair works are included in one agreement or work order, there is no objection to more than one final bill being prepared on the completion of each group or certain groups. Para 1342 E Other Miscellaneous Payment.--Other payments which an Executive Engineer has to arrange are with regard to pay, allowances and other miscellaneous personal claims of the constructions staff such as advances of pay, travelling allowances, withdrawals from P.F. etc. Such claims should be dealt with in accordance with the rules and orders in the relevant sections of the Indian Railway Codes. Para 2817 S which will be printed in English, Hindi and the vernacular of the district in which used. Vendors of stores should be encouraged to use these forms which may be supplied free of charge. In the case of final payment on a running contract for the supply of stores, the same form, but printed on yellow coloured paper, will be used, and disbursement made as on final contract certificates. The procedure laid down in paragraph 739 of the Indian Railway Code for the Stores Department should be followed in passing claims for stores supplied. Para 1344 E Pay Order.--This Form (E. 1344) is to be used only in the case of such miscellaneous payments as refund of earnest money, payment of court attachments., & Pay orders will be bound in books and will be machine-numbered. These books will be issued on requisition only to those officers who have been authorised by the General Manager to use them. Para 1345 E General Rules.-Should any of the prescribed forms not be used, care should be taken to see that no particulars, certificate or signature required by the __________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

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prescribed forms are omitted. The general rules laid down in the following paragraphs should be observed in connection with the claims referred to herein as "bills". DO s and DONT s All suppliers are required to follow the following while submitting their bills for payments. It will facilitate prompt disposal of the bills at Railways end. A. DO s. i. Bills should be in original form and marked as ORIGINAL. ii. Duplicate copy marked with “not for payment” should also be submitted. iii. Corresponding address of firm should clearly be given on bill. iv. Purchase order no and date must be given. v. Reference of Modification advice (if any). vi. Description of material should clearly be indicated. vii. Bank account number and branch name may be given where payment is to be made. viii. Details of Railway receipt, receipted delivery challan, inspection certificate , CST/VAT number ,Receipt Order/ note and date should be given. ix. All columns of bill should be correctly filled. x. Unit rate, quantity, taxes, freight /any other charges (if any) and total claimed value should correctly be filled according to Purchase Order. xi. Claimed amount should be certified in words. xii. Bill must be signed by authorized person of the firm. xiii. Bills should be Pre-receipted with revenue stamp. xiv. Any dispute should be settled with COS before submission of bills. xv. Original Railway receipt, receipted challan duly signed/attested by Gazetted Railway Officer/pink copy of receipt note, Payment copy of inspection certificate, excisable goods invoice(original buyers copy), CST/VAT certificate , guarantee/ warrantee, MODVAT certificate ,indemnity bond,certificate of goods correctly dispatched should be enclosed with the bills. B. DON’T s 1. No correction/overwriting are to be done. (must be attested if inescapable). __________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

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2. Photo copy of any documents ( which are required to be submitted in original) may not be submitted . 3. Do not leave any columns of bills to blank.(xxx marked if no information) 4. Do not submit the bills without requisite documents. 5. Do not Submit the bills if any dispute with COS/Depot officer is unsettled. DISCLAIMER:The above information is provided as a guiding factor to suppliers. All statutory requirements are to be complied with even if not included above. The above information does not in any way supersede any Codal provisions of Indian Railways and any extent instruction of Railway Board issued from time to time. While dealing with the claims, it should be ensured that: a)

The bills are in the proper format i.e. S2817.

b)

The bill is signed by the Vendor/contractor, bill passing officer and works

accountant. c)

The items of bill, mentioned below, are in complete conformity with the same

given in the concerned purchase order, Stores code provisions and important letters issued by higher authorities and the following should also be verified:i)

Unit Rate.

ii)

Total amount due.

iii)

Terms of payment. i.e. when 90%, 95%, 98%, 100% or10%, 5% and 2%

payment is due. iv)

Receipted delivery challan.

v)

Receipt Note and Acceptance.

vi)

Inspection certificate.

vii)

Excise duty invoice.


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viii)

CST/VAT Invoice.

ix)

Guarantee & warranty certificate.

x)

Transport documents.

xi)

Necessary Bank Guarantee /security deposit as per the terms of P.O. are

being submitted. d)

The bill is arithmetically accurate.

e)

Funds are available for the purchase and it is certified and allocated to the

proper head. f)

The recovery of liquidated damages for late delivery of material is done from the

supplier’s bill. g)

Wherever the S.D. is due and the bill passing officer has failed to recover the

same, the liability of the same should be ascertained and be recovered from the supplier’s bills. h)

The net payment payable is certified on the bill.

i)

Enfacement stamping is done on the P.O.

j)

The vital particulars of the bill are recorded on the P.O.

The bills are put up to SO for internal check and subsequently the enfacement on the bill is crossed by the section officer. Section officer ensures that CO7 number is recorded on the bill. Thereafter the bill is forwarded to DFM for approval and subsequently to Books section for preparation of cheques. In the event of a bill requiring any supporting documents or lacking in any respect, it is returned to the concerned executive for fulfilling the requirements. 4)

Procedure through AFRES:

Having passed through the above filters, the bills are then passed for payment through AFRES, where the bill registration, bill passing, and CO7 postings are done and C07 prints are generated. The concerned AA puts the same to SO (XI) for cross checking and verification of accuracy and supervisory checks. The scrutiny is done cent percent basis by SO. Afterwards it is presented to the DFM for approval. In cases, where bill amount is less than Rs.25000/and the Amount of CO7 being less than Rs. 1 Lakh, it is signed by SO himself. Once a bill is approved by the DFM, and being dispatched by the AFRES module, it is sent to


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books section along with the supporting vouchers for preparation of the cheques. Practically, this is the end of bill passing cycle. The hard copies of the CO6 entries and CO7 for a month are generated and preserved for AUDIT & RECORD purposes. The transactions relating to Store bill are saved in the system and the hard copies are taken out and preserved for future use as and when it is required in response to any query or future verification. Wherever it is necessary, ATD’s/ATC’s are raised, during the course of preparing CO7. If debit is to be raised, ATD is prepared and ATC is prepared when credit to be adjusted and submitted to book section for onward adjustments. Meanwhile, JOURNAL VOUCHERS are also prepared to account the adjustment of ATD/ATC, Transfer Vouchers (in respect of

Demand No.16 received from Executive

offices , HQ and other Accounting Units) and rectification of errors.

The same is

prepared in duplicate and submitted to books section for onward adjustments. With this ends the whole cycle of receiving of bills, Passing of bills and accounting in the books of accounts. 5)

ACTUAL MONTHLY ACCOUNT CURRENT

After closing of monthly account when the Cash Book print and JV print is printed by EDP center such account current is prepared. After receiving final JV print from EDP center the process of Source wise and Plan head wise summarization. of the expenditure. Is done in the section and the same is handed over to Books section for preparing and submission to HQ of Schedules and Account Current for the month. 6)

Monthly statement of Plan head wise expenditure

After closing of monthly account and printing of JV one statement showing the Plan Head wise Budget grant and the expenditure to end of the month is handed over to EFFY section for the preparation of MPR. 7)

MONTHLY BILLS POSITION

The details of Bills received. Passed and returned is provided to EFFY section with the bifurcation showing no. of bills passed through EFT/ECS and through Cheques.


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Process Manual

BI MONTHLY STATEMENT.

The details of Security Deposit deducted through bills, year wise break up is prepared and handed over to EFFY; section for onward transmission the details to HQ. 9)

HALF YEARLY STATEMENT

The Half yearly suspense review for Security Deposit by showing year wise items over one year old, less than one year old, amount more than 25,000/- and less than 25.000/separately. 10)

ANNUAL STATEMENTS:-

i) The Annual suspense review for Security; Deposit by showing year wise items over one year old, less than one year old, amount more than 25,000/- and less than 25.000/separately. ii) Statement of dividend payable to General Revenue. The figures for such statement is extracted from Actual account current of March iii) Annexure-D Statement of expenditure of important open line works and new construction. Figures are called from Divisional Accountant for any open line new construction work in the current financial year. iv) Annexure G (Block Account- TVRA) Figures are taken from the actual account current of March. of the current year and closing balance of previous year for the asset which are in existence since beginning of the division. By these figures the block account is compiled source wise.. v) Annexure –E Expenditure relating to strategic lines. vi) DRF account. After receiving the Daybook summary from EDP Center plan head wise statement for DRF is prepared and submitted to HQ. vii) Statement no.38. Figures for this statement is taken from R.A.R. to end of March every year P.U. 28 under demand no. 3 to 13. viii)Appropriation account (credit to capital of retired assets). Figures for this statement from actual account current of March. 11)

Posting and reconciliation of Works Expenditure:

Procedure: This Assistant gets the cash print/listing from Assistant 4 duly posted with particulars of expenditure. From this information postings are made in the Day Book which contains the Work Folio No.(name of the work) and amount. Each entry in the listings is summarized in the Day Book Department-wise and total struck. These totals are taken to the Abstract Book, which contain different Folios for different work. These registers are maintained as per the working arrangements of the Works Accounts Branch since this Assistant who has to ensure the corresponding entry for the same amount in the Works Registers does the reconciliation of the Day Book postings with the Works Accounts Branch.


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While reconciling, suitable remarks should be made in the Day Book against each entry whether reconciled or not and signed. If not reconciled, the reasons for non-appearance of the entry in the Works Register or vis-à-vis need to be investigated. The reasons for non-reconciliation could be mistake in Work Folio No., mistake in Amount posted, wrong allocation, posting in the following month, etc. It should be ensured that a Transfer Voucher for book adjustment rectifies either by JV or the mistake. In terms of Para 803-AI, the work of a clerk

is required to be Test checked by the

subordinate supervisory staff and the Gazetted Officer in charge of the section and the result of the test check should be systematically recorded and submitted for review at prescribed intervals. Test check should be carried out according to the scale laid down in the Annexure - I and the results of the test check should be recorded in a separate register to be maintained for special purpose in accordance with the instructions given in Accounts Code. 12)

TEST CHECK:

12.1) NECESSITY FOR TEST CHECK: Test check is correct index of judging efficiency of the work of the clerks. This also serves the purpose constituting the effective medium of correcting defective work and educating the clerks about Rules and Regulations to be followed in internal check. It is, therefore essential that the orders governing the Test check of the clerk should be scrupulously implemented and the Test check carried out every month and without fail by the supervisory staff and Gazetted Officers. 12.2) TEST CHECK SUPPLEMENTAL TO DETAILED CHECK: It should be remembered that the test checks do in no way supersede the detailed checks which have been separately prescribed in the Codes, Manuals and /or other administrative instructions and should be taken as supplemental thereto. 12.3) POLICY TO BE ADOPTED FOR TEST CHECK: The general policy to be followed in regarding to test check is as follows: -

•

That test check by Gazetted Officers to be really effective & should take note of

the nature of work and the circumstances under which it is done;

•

More routine check of certain number of items without selective examination

should be avoided;


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The sectional official should have a firm grip over the important aspects of work

in his branch office by undertaking a test check of these items from day to day rather than confining himself to a routine check of a few items; and

• •

The test check should cover the work of as many clerks as possible. Keeping in view the above policy, test check should be conducted according to

the scale laid down in Annexure - I. 12.4) EXTENT OF TEST CHECK TO BE CONDUCTED: The extent of test check to be done by the Gazetted Officers should include all aspects of the work, which do not in the ordinary course pass through their hands in day to day working. It is incumbent on the Section Officers in charge of the various Sections to test check without omission all the various phases of work listed in Annexure - I relating to their charge every month or at the specified intervals. In covering these items of work from month to month, care should be taken to select the work done by different clerks doing the same phase of work, so that the work of the various clerks placed under their supervisory control is brought under the purview of their test check in rotation.

12.5)

SELECTION OF CLERK(S) FOR TEST CHECKING THE WORK:

Test check being intended to ensure professional efficiency and improving the effectiveness of the internal check, should be adequate and is to be carried out in a systematic and intelligent manner. Clerks whose work has to be test checked should be selected on the basis of random sampling and this selection should not be reduced to a pre-determined routine matter. Selection of particular clerks, whose work is to be brought under test check by the, Senior Section Officer during a month should be made confidentially by the Branch Officers (where two officers exist by the Senior Officer). All phases of work done by the clerk(s) so selected should be subjected to test check to the extent shown in Annexure - I . The selection of individual clerk for this purpose should be so made that all the different phases of work in the Section would come under test check in their turn during the course of each half-year. The selection of individual clerks from month to month should be so made that work of all the clerks in the section should come under test check of either Branch Officer, or Senior Section Officer 12.6) Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least __________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

PAGE 17 OF 19

Approved By_______________


Process Manual

once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] 12.7) Recording of results of Test- Check; _ The result of test check should be recorded systematically in a manuscript register in the form given below:Item of

Extent of Test Particulars of

Name of the

Result of

Whether

work

check

vouchers elected

SO/SSO (A) who had

Test check

discrepancy in

test

prescribed

for test check

test checked the

col.6 has been

item

pointed out by

checked

the

the supervisory staff 2

3

4

5

6


7

test check is

required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register.

If the discrepancy calls for a lengthy

note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 12.8) Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers.

The intervals at which different registers maintained in Accounts

Offices should be put up for inspection by Officers. __________________________________________________________________________________________ XI SECTION CHAPTER 06 REV:00 01.01.09

PAGE 18 OF 19

Approved By_______________


Process Manual

12.9) Periodicity of submission of Test- Check register to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers.

13)

Important tips for AFRES USERS:-

Each and every user in the section including .S.O. is allotted separate ID name

and password. Supervisor o the section will ensure the periodical change of password exists for each and every user of the section. The entry of such effect is to be kept in the manuscript register opened for the purpose. The period for changing in password will be at the interval of at least one month.

After customization of AFRES programe, SO (In charge of the section) will run

Audit trail of their section. This is to be run at the interval of 15 days and obtain signature of concerned officer. SO will be given feasibility with their user ID and password for accessing and running Audit trail.

It is also to be ensured by supervisor of the section that the ID and password is

not to be shared by more than one staff of the section. If there is any modification in any rules/programme due to Railway Bd’s policy/circular /orders or due to any reasons the modification in the AFRES program is done the proper testing of such changes is to be carried out and results of such effect to be recorded before final implementation. The detail procedure is annexed as AFRES USER MANUAL separately.


PAGE 19 OF 19

Approved By_______________


Process Manual

AFRES USER MANUAL

1.0)

Logging in to AFRES Once you click on the AFRES icon, you will be asked for User Id and Password. Enter the Id and password given to you to access AFRES. At this point, the computer checks the permission given to your User Id. If you are found to be an authorized user, you will see the Main Menu and the system will be ready for you to work on.

2.0)

TRANSACTION MENU System in AFRES The Transaction menu enables you to carry out transactions. The option provided here are Bill Registration; Other Bills Registration (Salary), Bill Return; Bill Passing (Misc.); Bill Passing; CO7 Posting; CO7 Confirmation; Provisional Bill; Other Bills; Bill Regularization.

____________________________________________________________________________________ X-1 SECTION CHAPTER 07 PAGE 1 OF 12 REV 00

01.01.09

APPROVED BY_______________

SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL MANUAL (A)

AFRES USER

Menu: Bill Registration:

This option is used for registering bills that are received for payment, from suppliers, contractors and other parties. This option should not be used to register salary bills. A CO6 number is generated every time a bill is registered (i.e., entered and saved). Telephone Bills, Vehicle Bills, Imprest Bills are examples of the type of bills you can register using this option. Depending on Bill Type, you will be prompted to enter the Party Code and Party Name. If the Bill Type is contract related, you will be prompted for the contract ID. The allocation for every Bill Type will be displayed by default as defined in the Setup Form Layout: Bill Registration

The type of data the system accepts and other details are given below. Prompt

Description

CO6 Number

CO6 Number must be Left blank, if you are entering a new bill, Otherwise enter valid CO6 Number, to get the details, if the cheque is already written for the CO6 No. details of the CO6 will be displayed.

CO6 Date

This is the date on which the CO6 is generated.

_____________________________________________________________________________________________ X1 SECTION CHAPTER 06 PAGE 2 OF 12 REV 00 01.01.09


SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL AFRES USER MANUAL Bill Type Enter or select from list the type of the bill. (Vehicle, Telephone, Contractor, etc.). Section

This is the section to which the bill type belongs.

Party Name

Enter Party Code or You can select Party from the List of Values.

Party Name will be displayed for a given

Party Code. Party

Bill Enter the party’s bill number.

Number Bill Date

Enter the date on which the bill has been raised.

Bill Description


Bill Amount

Enter the total bill amount

SPU

Enter Spending Unit, must be a valid.

X-Code

This is the code of the expenditure head to which the bill amount will be accounted.

Allocation

By default, the respective Allocation for each bill type will be displayed.

You will be allowed to modify

allocation & allocation must be valid for Spending Unit. You can select it from the List of Values provided. Clerk ID

Enter or select from list the Id / name of the clerk who is registering the bill.

(A)

Menu: Bill Return: This option is used to record the return of a bill after the bill has obtained a CO6 registration. The clerk Id returning the bill and reasons for return is also recorded. Form Layout: Bill Return:



SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL MANUAL

AFRES USER

The type of data the system accepts and other details are given below:-

Prompt

Description

CO6

Enter valid CO6 Number to get the details, if the CO6 already

Number

passed or cheque has been written you will not be able to return the bill.

CO6 Date


Bill Amount


Party Name


Bill Number


Bill Date


Return Date Enter the date on which you want to return the bill. Dealing

Enter or select from list the clerk who is dealing with the bill

Clerk

return.

Return

Fixed Reasons for returning CO6 will be displayed in the Return

Reasons

Reasons Grid.

You have to select the reason in the available

reason codes. (B) Menu: CO7 Posting:



SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL AFRES USER MANUAL This option is used to post CO7 for a given Bill Section. This option enables you to generate CO7 number for up to 12 CO6s. If the cash authorization is not available for the year and & month or if the balance does not exist for the bill section, you will not be allowed to select the CO6. Form Layout: CO7 Posting:


Description

Section

Enter or select the section, which contains the CO6 numbers you want.

CO7 Number This is the CO7 number that will be generated after you select CO6 numbers and press Enter. CO7 Date

The system date will appear.

CO6 Details

CO6 number details for the chosen section are displayed in this grid.

CO6 Number This is the CO6 Number of the bill. CO6 Date


Net Amount


Party Name


Select

Click here to select the CO6 for which you want to



SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL MANUAL post CO7. Balance (C)

AFRES USER


Menu: CO7 Confirmation:

This option is used to confirm a CO7 for a given Bill Section. In this option you can look at those CO7 numbers of a specified bill section that are posted but not confirmed yet. Once you confirm the CO7 numbers, data in the Sanctions, Contracts and Cash Authorization is updated. No changes can be made after the CO7 is confirmed. Hence this task should be performed after the Accounts Officer has given the approval.

FORM LAY OUT - CO7 Confirmation


Description

Section

Enter or select the section, which contains the CO7 numbers you want to confirm.

Confirm CO7’s


CO7 Number


CO7 Date


CO7 Amount


Confirm

Click against the CO7 you want to confirm.

CO6 Details CO6 Number _____________________________________________________________________________________________ X1 SECTION CHAPTER 06 PAGE 6 OF 12 REV 00 01.01.09



AFRES USER

CO6 Date Party Name, Passed Amount Deducted


Amount ,Net Amount, Pay Mode, Bank Code

(D)Menu: Provisional Bill Passing: This option is used to pass a bill on a provisional basis. This means you can pass a CO6 with objection raised and later regularize the bill (using the Bill Regularization option). Form Layout: Provisional Bill Passing:

Enter data. The type of data the system accepts and other details are given below. Prompt

Description

CO6 Number

Enter valid CO6 Number to get the details, if the CO6 already passed or cheque has been written you will not be able to pass the bill.

CO6 Date Bill Type, Section,

Bill

Id,

Bill

Description, Party Code, Bill Amount

These are details of the chosen CO6

Passed Amount

Enter the amount being passed on provisional basis.

Deducted Amount

This is the amount deducted from the bill.

Net Amount

This is the net amount.

Pay Mode

Enter or select from list the mode of payment you want to make.

Bank Code

If the pay mode is cheque, enter the bank code.

Clerk

Enter or select from list the Id and name of the clerk passing the bill.




AFRES USER

X-Code

Enter X-Code

Allocation

Enter the Allocation

Disallow Amount

Enter what amount from the bill you do not want to pay.

Disallow Reason

Enter or select from list the reason for the disallowed amount.

Objection Type

Enter or select from list the type of the objection you want to raise against the bill.

Objection Amount

(E)

Enter the amount for which you have raised the objection.

Menu: Other Bill Registration and Passing:

This option is used to register adhoc bills, which do not fall into any of the categories mentioned earlier.

The internal check has to be done manually for

these bills, since no reference data is available. You may use this option to register the bill and record the recoveries to be imposed on the bill. The status is cleared as 'passed', so that the bill can be posted to CO7. Form Layout: Other Bill Registration and Passing:

Enter data. The type of data the system accepts and other details are given below. Prompt

Description

CO6 Number

CO6 Number must be Left blank, if you are registering a bill, to edit or view an already registered CO6, please enter to get the details, if the cheque is already written for the CO6 No. details of the CO6 will be displayed.

CO6 Date

Enter CO6 Date. Cannot be greater than the system date.




AFRES USER

Section


Party Name


Bill ID

Enter Party Bill Number.

If bill for the bill type is already entered,

respective CO6 Details are displayed. Bill Date


Bill Description


SPU


X-Code


Allocation


Bill Amount


Reason

for

Enter or select from list the reson for not passing a part of the amount.

Disallowance Disallowance

Enter the amount you do not want to pay.

Amount Clerk ID


Pay Mode

Enter Pay Mode or You can select it from the List of Values. If Pay Mode is 'Bank', Bank Code will be enabled, otherwise Bank code will be disabled.

Bank Code

Enter Bank Code, must be a valid.

Recovery Code


Recovery Amount

Enter the amount you are recovering from the bill amount.

X-Code

Enter X-Code

Allocation

By default, the respective Allocation for each bill type will be displayed. You will be allowed to modify allocation & allocation must be valid for Spending Unit. You can select it from the List of Values provided.

X-Code

Enter X-Code

Allocation

Enter Valid Allocation.

Db/Cr Flag


Amount


(F)

Menu: Bill Passing (Miscellaneous):

This option is used for to pass miscellaneous bills such as telephone, vehicle, LAW bills, advertisement bills, water / electricity



SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL AFRES USER MANUAL and deposit bills. The entries you will be prompted for will depend on the type of bill. Form Layout: Bill Passing (Miscellaneous):


Description

CO6 Number

CO6 Number must be entered. If CO7 is already over or if cheque already written for the CO6, you will not be able to pass the bill again. Otherwise, you will be allowed to pass the bill.

Bill Type Bill Description, Section, Clerk Id, Party Code, SPU

These are the details of the specified CO6

Code, Bill Amount, Allocation Pay Mode Bank Code

If Pay Mode is 'Cash', bank code will be disabled. If the mode of payment is cheque, enter or select from list the bank code.

Reason for Disallowance

If you do not want to pay a part of the bill amount, enter or select from list the reason for disallowing the amount.

Disallowance Amount

Enter the amount you want to disallow.

Vehicle

Enter bills connected to vehicles in this grid. You can pass multiple vehicle bills in one CO6.




AFRES USER

Vehicle No.

Enter or select from list the Vehicle number.

Vehicle Type

This is the category type to which the vehicle belongs.

Type of Expenditure

Enter or select from list the type of expenditure incurred on the vehicle.

Qty.

If the type of expenditure is Fuel, then enter the quantity.

Rate

If the type of expenditure is Fuel, enter the rate per liter.

Value

If the type of expenditure is Fuel the value is calculated (Rate x Qty.). In case of any other type of expenditure such as tax, repair, etc. you must enter the value.

Tax Validity

If the type of expenditure is Tax, enter the date up to when the tax is valid.

Remarks

If you have any remarks to make, enter them here.

Water / Electricity

You can pass multiple bills of both water and electricity in one CO6.

Meter No.

Enter the meter number of the bill. Sanction and other details will be displayed.

Chargeable Units

Enter the chargeable number of units.

Billable Charge

Enter the amount to be billed on the chargeable units.

Demand Charges

Enter in amount the demand charges.

Other Charges

Enter in amount the other charges.

Total Charges

Enter in amount the total charges.

Remarks


Accounting Year & Month

Enter the year and date of billing.

Advertisement

You can pass advertisement (DAVP) bills here.

DAVP No.

Enter the DAVP bill number

DAVP Date

This is the date of the DAVP bill

Space

Enter the size of the advertisement.

Amount

This is the amount for the advertisement space based on DAVP rate.

Remarks


Deposit

This pertains to the refund of amount from the deposit register. The suspense register should have been updated and should have the entry against which you are making the refund.

Suspense Type

Enter the type of suspense register for the deposit.

Suspense Sub Type

Enter the sub type of the suspense register for the deposit.



SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL MANUAL Reference Document Number

AFRES USER

Enter the reference document number for the suspense register.

Amount to be paid

Enter the amount to be paid towards deposit.

Recovery Details

To enter the recovery details for a bill click on Enter Recovery.

Recovery Code

Enter or select from list the recovery code.

Recovery Description

This is the description of the recovery.

Recovery Amount

Enter the amount you want to recover from the bill amount.

Allocation

Enter or select from list the allocation corresponding to the spending unit of the item in the bill.

Allocation Details

The Passed Amount will go as debit to the allocation specified for the bill in the CO6. The Net Amount will go as credit to Cheque. Bills and Recoveries will go as credit to recovery allocation.



Sr.DFM'S Office,West Central Railway ,Bhopal

Process Manual

ACTIVITY/ RESPONSIBILITY MAPPING CHART OF XI SECTION SR. No.

Scope Of Work

Dept.

Supervisor

AA

Checking and passing of:(A) STORE BILLS:( i )C.O.S. Purchase Order Store Bills.

ALL DEPTT

(ii)D.M.M. Purchase Order Store Bills.

ALL DEPTT

B3 B1 A1

(iii)A.M.M. Purchase Order Store Bills.

ALL DEPTT

B2

(iv)DY.C.E.(Track Machine) Store Bills.

DY.CE(Track Machine)

B4

ALL DEPTT

B1

(B) PETTY BILLS:1 ( i )Repair Bills ( ii )RRB Advertisement Bills.

RRB

(iii ) RRB Telephone Bills

RRB

A1

B1 B1

( C ) Gas Bills :(a ) Purchase Orders Issued by C.O.S.

Mechanical,ELECT

B3 A1

(b)Purchase Orders issued by AMM

Mechanical,ELECT

B2

(D) MISC.BILLS:(a) Misc. Bills like Hiring of Vechile bills.

ALL DEPTT

B1 A1

(b) Advocate Bills(Legal Hire Bills)

XI Section Chapter 8

Page 1 of 2

Rev 00

ALL DEPTT

01.01.09

B1

Approved by: ________________

Sr.DFM'S Office,West Central Railway ,Bhopal

SR. No.

Process Manual

Scope Of Work

Dept.

Supervisor Code

AA Code

( E ) Medical Bills:( i ) Hospital Bills for referred Railway employees.

MEDICAL DEPTT.

(ii) Medical Medicine Purchase Bills. (Purchase orders issued by CMD JBP and CMS BPL)

MEDICAL DEPTT.

AKHILESH JAIN

B1 B1

(F ) Electricity Bills:1 ( i ) Traction Bills

ELECT(TRD)

( ii ) High Tension Bills (HT bills)

ELECT (G)

(iii) Low Tension Bills . ( LT Bills) ( G) Pay orders:( I ) Refund of Security Deposit. (ii) RRB EXAM Petty Pay orders. (iii) Commercial Claims refund. Preparation of Work Schedule for Demand NO.16 for Actual And Approximate 2 Account Current. Maintenance of Suspense Head "Security Deposit), Posting and 3 Reconciliation with General Books and prepartion of Bi Monthly,Half Yearly and Annual Suspense Review of SD.

B2 A1

B2

ELECT (G)

B2

ALL DEPTT RRB BPL COMML

B3 B1 B3

ALL DEPTT

B4

ALL DEPTT

B3

Adjustment of ATD/ATC or Transfer Vouchers from Executives , HQ or other 4 Accounting Units for Demand NO.16 ,preparing of JV for adjustment of ATD/ATC and TV for Demand NO.16

ALL DEPTT

B3

5 Issue of ATD/ATC to HQ and other Accounting Units

ALL DEPTT

(if requires)

6 Adjustment of Store Monthly Summary(SMS) by preparing JV. Raising of Debit of 50 %expenditure Incurred by RRB for conducting various Exams to South East Central Railway Bilaspur. Preparation of Annual Statements for Demand NO.16 Including Block 8 Account. Miscellenous work:-

7

9

ALL DEPTT

B1.B2.B 3, B4 B3

RRB BPL

B1

ALL DEPTT

B4

(a) Running of Audit Trail

Related with XI Section

(b) Corrospondence related with R.T.I. and other information reuired by HQ, DRM etc.

Related with XI Section

XI Section Chapter 8

Page 2 of 2

Rev 00

01.01.09

A1

Approved by: ________________


Process Manual

MEASURABLE PARAMETERS

TARGETS fixed for various activities XI section.

SR.NO

ACTIVITY

TARGET

PERIOD

FOR

CLEARANCE 1

Electricity Bills

2 days

2

Miscellaneous Bills

5 days

3

Medical Bills Local Purchase

5 days

4

Repair Bills

5 days

5

Advocate Bills

5 days

6

Store Bills

5 days

7

Hospital Bills

5 days

8

Advertisement Bills(RRB)

5 days

9

Proforma Invoice Bills

3 days

Advance Bills

3 days

10


____________________________________________________________________________________ X-1 SECTION CHAPTER 09 PAGE 1 OF 1 REV 00 01.01.09



Process Manual

CALENDAR OF RETURNS :

SR

Name of Returns

Period

NO. 1

MONTHLY APPROXIMATE

Monthly

ACCOUNT CURRENT 2

To be

submission

submitted

5th of the

FA&CAO

following month

ACTUAL MONTHLY

Monthly

ACCOUNT CURRENT

3

Due date of

5th of the

FA&CAO

following month

MONTHLY BILLS POSITION

Monthly

5th of the

FA&CAO

following month 4

5

6

BI MONTHLY STATEMENT

HALF YEARLY STATEMENT

ANNUAL STATEMENTS:-

Bi-

AS PER DATE

Monthly

FIXED BY HQ

Six

AS PER DATE

monthly

FIXED BY HQ

Annually

AS PER DATE

FA&CAO

FA&CAO

FA&CAO

FIXED BY HQ a. The Annual suspense review for Security Deposit b. Statement of dividend payable to General Revenue c. Annexure-D Statement of expenditure of important open line works d. Annexure G (Block Account) e. Annexure –E Expenditure relating to strategic lines. f. DRF account g. Statement no.38. h. Appropriation account (credit to capital of retired assets). _______________________________________________________________________________________ XI Section Chapter 10 page 1 of 2 Rev 00

01.01.09

Approved by_______________


Process Manual

_______________________________________________________________________________________ XI Section Chapter 10 page 2 of 2 Rev 00

01.01.09

Approved by_______________


Process Manual


Activity


1

(A) STORE BILLS:-

5 DAYS

2

(B) PETTY BILLS:-

5 DAYS

3

( C ) Gas Bills :-

4

(D) MISC.BILLS:-

5 DAYS

5

( E ) Medical Bills:-

5 DAYS

6

(F ) Electricity Bills:-

2 DAYS

7

( G) Pay orders:-

5 DAYS

8

(H) Repair Bills

5 DAYS

9 10 11

( I ) Advertisement Bills(RRB) ( J) Profarma Invoice Bills ( K) Advance bills

Total Recd

Processe d In Time


Remarks, if any

5 DAYS 3 DAYS 3 DAYS

SSO

(Name & Seal)

DFM (Name & Seal)

SEC: X1 Chapter 11 Page 1 of 1 Rev 00

01/01/09


Sr.DFM Office, West Central Railway Bhopal

Process Manual

XI SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

S.S.O

A1

1

A.K.SHRIVASTVA

2

RAMAKANT

A.A.

B1

3

RAMESHWAR SINGH

A.A.

B2

4

RAJKUMAR DHYANI

A.A.

B3

5

V.V.S.RAO

A.A.

B4

XI-1 SEC CHAPTER 12: REV:00 01.01.09 PAGE 1 of 1

Approved by_______________

Sr.DFM Office, West Central Railway Bhopal

XI-1 SEC CHAPTER 12: REV:00 01.01.09 PAGE 1 of 1

Process Manual

Approved by_______________

Process Manual


LIST OF RECORDS Section: ____________________ XI SECTION

S. No. 1 2 3 4 5 6 7

Record Name POLICY FILE HQ CIRCULAR AND RLY BD CIRCULAR STAFF MATTERS MISC. CIRCULARS ON ADVOCATE TEN DAYS POSITION OF BILLS APPX. & ACTUAL A/C CURRENT HQ. LETTERS AND REPLY

Format No., if any

Record No.


AC/BPL/X1/01 (09-10)

A.A.

AC/BPL/X1/02 (09-10)

A.A.

AC/BPL/X1/03 (09-10)

A.A.

AC/BPL/X1/04 (09-10)

A.A.

AC/BPL/X1/05

A.A.

AC/BPL/X1/06

A.A.

AC/BPL/X1/07

A.A.

AC/BPL/X1/08

A.A.

AC/BPL/X1/09

A.A.

AC/BPL/X1/10

A.A.

ANNUAL STATEMENT OF P&L A/C 8 9

BILL RETURNING AND CORRESPONDENCE FILE

10

AUG. REVIEW AND RE/BE(09-10)

11

C.O.S. PO JAN MONTH

AC/BPL/X1/PO/11

A.A.

12

C.O.S. PO FEB MONTH

AC/BPL/X1/PO/12

A.A.

13

C.O.S. PO MAR MONTH

AC/BPL/X1/PO/13

A.A.

14

C.O.S. PO APR MONTH

AC/BPL/X1/PO/14

A.A.

15

C.O.S. PO MAY MONTH

AC/BPL/X1/PO/15

A.A.

16

C.O.S. PO JUNE MONTH

AC/BPL/X1/PO/16

A.A.

17

C.O.S. PO JUL MONTH

AC/BPL/X1/PO/17

A.A.

18

C.O.S. PO AUG MONTH

AC/BPL/X1/PO/18

A.A.

19

C.O.S. PO SEP MONTH

AC/BPL/X1/PO/19

A.A.

20

C.O.S. PO OCT MONTH

AC/BPL/X1/PO/20

A.A.

21

C.O.S. PO NOV MONTH

AC/BPL/X1/PO/21

A.A.

22

C.O.S. PO DEC. MONTH

23

COS PO MODIFIED ADVICE

24

CORROSPONDENCE BILL

25

S.D. FILE

27

ELECTRIC & TRACTION BILLS CORROSPONDENCE. CORROSPONDENCE OF SUPPLIERS BILL

28

PO FILE

29

COMML REFUND BILL FILE

26

xi section chapter 13 01.01.09 page 1 of 1

AC/BPL/X1/PO/22

A.A.

AC/BPL/X1/PO/MA/23

A.A.

AC/BPL/X1/PO/24 (09-10)

A.A.

AC/BPL/XI/SD/25

A.A.

AC/BPL/XI/26

A.A.

AC/BPL/XO/27

A.A.

AC/BPL/XO/28

A.A.

AC/BPL/XO/29

A.A.

REV : 01

Approved By________

Sr.DFM Office West Central Railway Bhopal

Process Manual

FUNCTIONAL CHART

DFM

SSO (B1)

AA A1

AA A2

XI-1 SEC CHAPTER 14 REV:00 01.01.09 PAGE 1 OF 1

AA A3

AA A4

APPROVED BY ______________


Process Manual

Process Flow Chart Receipt of Bills/ Pay Orders

Internal check & passing of Bills

ATD/ATC

CO7

Forwarded to Books Section duly signed by SSO & ADFM for preparation of cheque

Forwarded to Books Section duly signed by SSO & ADFM for adjustments and Onward transfer to Other unit or Printing of JV print

After receipt of Bills By Books section Cheques are prepared and Cheques along with CO7s and other vouchers handed over to Pay office staff. The process of Books section defined in Books section procedure manual.

Paid Bills sent back by Pay office to Records section. Record section activity defined in Admn section procedure manual.

END __________________________________________________________________________________________ XI-1 SEC: Chapter 15 REV:00

01.01.09 PAGE 2 of 2

Approved By_______________


Process Manual

__________________________________________________________________________________________ XI-1 SEC: Chapter 15 REV:00

01.01.09 PAGE 2 of 2

Approved By_______________


Process Manual

XI SECTION PROCESS FLOW CHART Receiving Stores bills Misc bills .Advocate Bills,Gas Bills, Medical Bills ,Elect Bills , Repair Bills, Pay orders and Petty Bills from various units and AU6 No. given through computer.

Internal Checking for admissibility or otherwise

Return for clarification or supporting documents

Preparation of CO7through AFRES and after signing by SO/DFM forwarded along with vouchers to Books Section for preparing cheque.

Preparation of ATD/ATC if required .

Handed over to Books Section for further process. After receipt of CO7s alongwith all bills and vouchers By Books section Cheques are prepared and Cheques alongwith CO7s and other vouchers handed over to Pay office staff. The process of Books section defined in Books section procedure manual.

Paid Bills sent back by Pay office ( after delivery of cheques to concern party )to Records section .Record section activity defined in Admn section procedure manual.

END _________________________________________________________________________ XI-1 SEC: Chapter 15 REV:00 01.01.09 PAGE 1 TO 2 Approved By_______________


Process Manual


Date

11-11-09


Section

13

List of Record

Remarks Rev No.

01

____________________________________________________________________________ XI Sec Chapter 16

Rev:01

01.01.09

Approved by __________________

Document No: X-II January 01, 2009

EXPENDITURE ( X-II ) SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5074 E-mail : [email protected] Compiled By (P.K.JAIN) SSO/XII


Co ordinated By

Reviewed by

( Rajeev Shrivastava) ADFM

( AJAY SHARMA)

ADFM



Process Manual

CONTENTS Chapter

Title

Rev. No/Date 00

01

02

No. of Pages

1

Abbreviations

01/01/09

01

2

Canons of financial propriety

01/01/09

01

3

Introduction

01/01/09

01

4


01/01/09

02

5

Scope of work

01/01/09

02

6

Sectional procedure

01/01/09

16

7

Activity Chart

01/01/09

02

8

Allocation staff sheet

01/01/09

01

9


01/01/09

01

10

AFRES USER MANUAL

01/01/09

23

11

Calendar of Returns

01/01/09

01

12

Monthly Report

01/01/09

01

13

List of Records

01/01/09

01

14

Functional Chart

01/01/09

01

15

Section Process Flow Chart

01/01/09

06

16


01/01/09

01


Process Manual

ABBREVIATIONS Sr. No.

Term

Expansion

1.

ADEN

Assistant Divisional Engineer

2.

ADFM


3.

ATD

Advice of Transfer Debits

4.

B.G.

Bank Guarantee

5.

C.A.

Contract Agreement

6.

CLA

Chief Law Assistant

7.

CO6

Cash Order No 6

8.

CO7

Cash Order No 7

9.

DFM


10.

EMD

Earnest Money Deposit

11.

FA&CAO


12.

J.V

Journal Voucher

13.

M.A.X

Miscellaneous Advance Expenditure

14.

MCR

Monthly Cash Receipt

15.

PRO

Public Relation Officer

16.

SC

Surcharge

17.

SD

Security Deposit

18.

SOPGEN

Schedule of Power

19.

SOR

Schedule of Rate

20.

SR.DEN

Sr. Divisional Engineer

21.

SR.DFM


22.

SSO


__________________________________________________________________________________ XII Section Chapter 01

Page 1 of 1

Rev:00

01.01.09

Approved by _______________


Process Manual


These rules also known as Canon Of Financial Propriety are the guiding principals to be followed while incurring any expenditure from the Public Fund , therefore due regard must be paid to these golden principals as given below : (1) The expenditure should not prima facie be more than the occasion demands, and that every Government servant should exercise the same vigilance in respect of expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of the expenditure of his own money.


(3) Public money should not be utilized for the benefit of a particular person or section of the community unless— (I) the amount of expenditure involved is insignificant; or (ii) A claim for the amount could be enforced in a court of law; or (iii) The expenditure is in pursuance of a recognized policy or custom. ( 4 ) The amount of allowances, such as travelling allowances, granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipients - ( 116 FI )

________________________________________________________________________________________ X-II Section: Chapter 2 Rev 00 Page 1 of 1 01.01.09



Process Manual

INTRODUCTION : The Expenditure section of the Accounts office is primarily concerned with the internal check and accounting of works expenditure and other miscellaneous claims against the Railway and check of contingent expenditure of the various departments of the Railway. The work of the Section is mainly consists of the checks of various categories of bills other than staff payment scrutiny of expenditure maintenance of registers like CO6,CO7 Registers and other connected records etc. The internal check in connection with expenditure on Railway has to be conducted with reference to the prescribed rules and regulations, event various orders and sanctions. The multifarious records like Registers, Accounts vouchers etc. maintained in this connection should be in accordance with the prescribed rules. The responsibility for the internal check of all transactions pertaining to this section and the maintenance of all relevant records including subsidiary books of Accounts devolves upon the staff and Accounts Officer. In addition to the general principles, in conducting the internal check on the claims against the Railway for the work done, service rendered the detailed checks to be exercised and the points to be observed on the various kinds of claims against the Railway are enumerated in sectional procedure of this process manual.

XII Section Chapter 3 Rev 00 Page 1 of 1 01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions and they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what not to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on Expenditure Section, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of XII section is guided by the following documents: •


•

Indian Railway Finance Code, Part I

•

Indian Railway Engineering Code ,

•


•

Instruction/guide lines issued from time to time by Railway Board, which is available in the form of Master, circulars on expenditure rules.

•

Instructions issued by HQ.

The above codes and circulars are also available in the Indian Railway website. In this document instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form. For example 1335 A1 means paragraph 35 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume-I.

_______________________________________________________________________________ X-1I Section Chapter 4 page 1 of 1 Rev 00

01.01.09

Approved by _______


Process Manual

SCOPE OF WORK: 1.

CHECKING AND PASSING OF:A Contractor Bills: B Imprest Bills: C Pay Orders: D Petty Bills: E Telephone

2.

Receipt and disposal of paper security

3.

Maintenance of Various Registers (A)

XRM Suspense

(B)

Deposit Work

(C)

Unsanctioned Exp

(D) . (E)

Completion Report Objectionable Item Register

(F)

Risk and Cost Register

(G)

Commercial Tax

(H)

Deposit "L" Suspense Head

(I)

Misc. Advance Expenditure (Suspense Head)

4.

Custody and Release of FDR/BG

5.

Maintenance of Capital and Revenue Account Current of Residential Buildings.

6.

Disposal of Rly BD's Audit and A/C'S Reports

7.

ISSUE AND DISPOSAL OF: (A) TDS/INCOME TAX RETURN & COMML. TAX (B) Accepting of Revenue Transfer Vouchers and preparation of JV s

8.

MISCELLENOUS WORK: -

_________________________________________________________________________________________ X-II Section Chapter 5 Rev 00 01.01.09

page 1 of 2

Approved By_______


Process Manual

(A) Running of Audit Trail (B) Correspondence with R.T.I. and Information required time to time by DRM, HQ etc.

_________________________________________________________________________________________ X-II Section Chapter 5 Rev 00 01.01.09

page 2 of 2

Approved By_______


Process Manual

SECTIONAL PROCEDURE 1.0)

Contractors Bills On account and final bills are received from executives in prescribed format

i.e. 1337E, 1338E of Engg.Code. CO6 is taken from AFRES and internal checks are carried out As per Para 1354 E &1355(ii) of Engg. Code. If the bill is found correct in all respects CO7 prepared and is passed for payment through AFRES module. 1.1)

Internal checking of Contractor bills Standards of financial propriety are followed in terms of Para 116F during any

internal check of bill. On receipt of bills, CO6 is taken as per Para 1106-A1. Internal checks are carried out on all bills. “Scrutiny of Expenditure” is carried out as per Para 815 A-1, 816A-1 & 1355-E on all bills. If found correct in all respect, Co-7 are prepared and passed after ensuring the availability of funds. Apart from the above the following are also to be ensured ( The list is elaborate not exhaustie):•

The bill is original and in the prescribed FORM NO.1337-E & 1338-E and it is prepared according to the instructions given therein.

•

The expenditure relating to the work is covered by a sanctioned estimate.

•

The expenditure is covered by budget allotment.

•

Reference to the Agreement/Work Order No. & Date has been quoted therein.

•

Where a formal Contract Agreement has not been entered into but work has been carried out on the strength of acceptance letter the sanction of competent authority has been received along with the bill for arranging provisional payment pending sanction of Contract Agreement.

•

If work has been carried out beyond completion date it should be seen whether sanction to the extension has been received along with the certified copy of sanction accorded by the competent authority.

•

Sanction exists for provisional payment in excess of agreed quantities pending issue of a supplementary work order and if properly sanctioned.

•

The rates/units/quantities have been checked and verified with reference to the contract agreement/work order.

•

The rates to be paid for the bill are strictly as those detailed in the schedules attached to the Agreement and that rates higher than those included on the work order are not paid without the specific sanction of the competent authority.

_________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 1 OF 17



Process Manual

With regard to SOR ITEMS - Whether the bill has been preferred correctly as per the percentage above SOR as per contract agreement/work order based on accepted tender conditions.

•

The bill is arithmetically correct cent percent.

•

Divisional Accountant checks the recovery statements and there was no delay in taking measurements and in preparing bills after measurements.

•

All the requisite certificates & the signature of the authorized executives have been recorded on the bill.

•

The requisite certificates regarding verification of Measurement Book have been recorded over the signature of the Divisional Accountant.

•

The quantities exceeded are according to the Plan & Estimate and excess are within the permissible limits.

•

The quantities for 'ON ACCOUNT' have never exceeded the estimated quantities on actual work done at the time of payments.

•

Gazetted Officer has attested all the corrections in the bill.

•

The Security Deposit has been correctly recovered from the 'ON ACCOUNT BILLS' vide (1244-E).

•

If the currency of Guarantee Bond has expired, whether the executive has asked for withholding the amount of bill in deposits towards Security Deposits.

•

The contractor has signed the ‘NO CLAIM CERTIFICATE’ in the final bill.

•

If final bill is signed 'UNDER PROTEST' by the contractor, the requirements of PARA-1485-E are fulfilled.

•

If final bill is signed 'UNDER PROTEST', claims of the contractor have been ascertained and have been dealt with keeping in view the remarks offered by the responsible Executive regarding acceptance or rejection of the claims.

NOTE: -

Such Final Bills signed 'under protest' should not be admitted in internal check unless the requirements of Para-1485-E are fulfilled. •

A certificate of check of measurements & the results of other examinations regarding satisfactory completion of work has been recorded by ADEN on the final bill.

•

Any outstanding recoveries against the contractors, which necessitate with holding of payment against his bill has been affected with reference to the Executive’s letter for withholding the amount.




Process Manual

The Executive has requested for with holding of amount from the final bill, & the same has been affected by way of crediting to Deposit expenditure. The executive’s reference and all other details have been recorded in the said register/account meant for the purpose.

•

The 'On Account (Running) & Final Bills are checked & compared with the contractor's ledger (From E-1483).

•

Income Tax, surcharge, education Cess & other statutory levies are deducted as per prescribed rate.

2.0

Cash Imprest: General /Fuel (Relative Para for check of cash Imprest A/C 1601A-1, 1050 to 1055-F1 2.1) •

Objectives: To ensure that the procured items are for the purpose for which imprest has been sanctioned.

•

Appropriate Amount is debited to correct head of allocation to ensure that expenditure accounts reflect true and fair picture under each proper head, subhead.

•

To ensure that regular purchases are not being made from imprest.

•

To see that tender item has not been purchased.

•

That the expenditure is within the prescribed limit.

2.2)

Internal Check: On receipt of bills, CO6 is taken as per Para 1106-A1 i.e. “Registration of

Bills”. Internal checks are carried out in terms of Para 1601- A-1,1050 to 1055-F1.If found correct in all respect, Bills are passed and Co-7 are prepared after ensuring the availability of funds. Cash Imprest Bills are passed once in a month. If recoupment needed more than once in a month on unavoidable circumstances then approval of Branch Officer/ADRM approval is required. Apart from the above the following internal checks are also to be exercised while scrutinizing imprest Bills: •

Correctness of entries in the Imprest account is checked with reference to supporting vouchers.

•

Arithmetical accuracy .

•

Imprest has not been utilized to liquidate such claims, which should ordinarily be pre-checked.

•

Supporting vouchers are genuine and full legal Acquaintance for the payment made.




Process Manual

•

Ensure that no tender item has been purchased.

•

Assure that the cash Imprest bill is submitted in the standard proforma.

•

Ensuring that the signing authority have endorsed the bills.

•

Assure that the imprest holder has countersigned all vouchers.

•

Assure that no purchases/expenses other than those arising out of emergent situations or unforeseen circumstances are being made out of imprest i.e. regular purchases are not being made.

•

Assure that the imprest holder mentions details of previous recoupment and current purchases/expenses do not exceed the prescribed imprest limits.

•

Assure that the expenditure has been allocated to the correct head of account (Allocated abstract).

2.3)

Procedure for passing: Standards of financial propriety are followed in terms of Para 116F before

commencing any internal check of bill. All Imprest bills are received from the concerned executives in form 1404 E. CO6 is taken and internal check is carried out. If found correct in all respects as per codal provisions, CO7 is prepared and passed for payment through AFRES module. 3.0 3.1)

Pay Order Procedure for passing: Standards of financial propriety are followed in terms of Para 116F before

commencing any internal check of bills. Pay orders are received from concerned executives in prescribed format i.e. G 1688A/G396 B. CO6 is taken and internal check carried out. If bills confirm to the codal provisions and found correct in all respects, CO7 prepared and passed for payment through AFRES module. 3.2)

Internal check on Pay Orders: 3.2.1) Retention Money: On receipt of bills, CO6 is taken & internal checks are carried out on all bills.

The pay orders are passed according to the Para 821 AI. In addition to above, the G.C.C. conditions are also ensured to be adhered to. If credit is available in suspense ledger, and found correct in all respects the Co-7s are prepared and passed for payment. Any deposit remaining unclaimed beyond time limit as prescribed in Para 321 A I to be credited to detailed head “MISC. Receipts” after approval of F.A.&.C.A.O. 3.3) Arbitration Fees /Award/ Court Fees/: Procedure for passing will be same for all the heads . _________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 4 OF 17



Process Manual

3.3.1) Internal Check: •

Whether the amount proposed to be paid is as per Arbitration Award only.

•

Whether any claims other than accepted in Arbitration have been considered in proposal.

•

Whether Contractor has accepted the Arbitration Award.

•

Whether the Payment of award has been vetted by Legal branch and accepted by the competent authority. In addition to above, Railway Board’s guidelines and relevant SOPGEN Para

are to be referred for competent authority’s sanction/ CLA’s opinion. Copy of court order to be examined and If found correct in all respects, the Co-7s are prepared and passed for payment 4.0)Telephone Bills. a) The telephone bills are verified with reference to the telephone No. b) The opening calls are verified with previous reading. c) If the calls exceed the limit as specified by GMs circular for residential phones, the same should be certified for excess calls whether it is official or private calls. If excess calls are on Private Account, the same is to be recovered by debiting the amount to MAE and credit is watched through ESTT. (GAZ)/ESTT.(NON GAZ.)For recovery through pay sheets. d) The bills should be duly countersigned by ADSTE (T). When the bills are sent to accounts office for verification and are within due date and the same are passed within the stipulated period to avoid DELAY PAYMENT CHARGES. 5.0) MISC.ADVANCE (EXPENDITUREP-223 & 610–A1 (Para No.223 Chapter VI of Accounts Code Part I) 5.1)

Procedure: Standards of financial propriety are followed in terms of Para 116F before

commencing any internal check of bills. Pay orders are received from concerned executives in prescribed format i.e. G 1686/A/G, 396 B. CO6 taken and internal check carried out keeping in view the Para 223 A-I. If found correct and as per codal provision then CO-7 is prepared and passed for payment, through AFRES module. 5.2)

Internal Check: If the expenditure incurred cannot be booked to Final Head at the time of

incurring the expenditure or if the allocation of expenditure is not known at the time of incurring the expenditure or the expenditure cannot be booked to any other head, the _________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 5 OF 17



Process Manual

same is also booked to MISCELLANEOUS ADVANCE. Generally, the following items are booked to this Suspense Account in this office: (a)

Expenditure incurred for Minister’s visit, for the deposits made for Water, Telephone, Electricity and Gas connections etc.

(b)

ATD/TCs received from other units for those items for which details of allocation are not known.

(c)

Miscellaneous Advance is debited.

(d)

When pay orders for RRB exams, are passed.

(e)

Expenditure Sections (X-I,X-II) passes some Expenditure bills for which allocation is not known.

(f)

Misc. items (expenditure of which can not be booked to any other head)

(g)

Debit postings of Suspense Register have to be done by taking details from other sections viz Books.

5.3) •

Clearance:

After getting details of expenditure from executives JV have to be prepared by minus Debiting Misc. Advance and Debiting to final proper head.

•

Deposits paid for water, telephone connections are cleared by booking the expenditure to Final Head, after receiving the vouchers.

•

Wherever details of expenditure/transaction are not available and possibility of booking the expenditure to Final head is remote, in such cases, write off option may be exercised, after taking sanction of competent Authority. Credit side postings of this Suspense Register is to be done from the JV entries prepared by the suspense section or JVs of the respective section who has debited the amount to this suspense head. the same is posted on debit side in the MAX ledger, and the balance amount, which has been deposited by executive to station earning through MR is posted on credit side in the MAX ledger. The same is reflected in the book through MCR/ divisional sheet received by book section from HQ.

•

Having done so, the register is totaled monthly and reconciled with that of General books available in the books section.

6.0) Procedure for paper securities. The procedure according to which security deposits are to be dealt has been laid down in chapter xviii Accounts code Vol.1. Para 1817 of AI elaborates the procedure to maintain the register for recording the receipt and return of all security deposit received. All paper securities are released/ returned only after receiving the _________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 6 OF 17



Process Manual

letter from executive duly recording the reasons for the same. The entry is made in the register A1817 and signed by the dealing clerk / SO/ ADFM. 6.1)Internal check of Paper Securities in Accounts Office. • It may be ensured that the securities are valid including the maintenance period of respective work ,if any. •

•

In case of B.G. it is in prescribed format (as per appendix X of A1) and bonafide is to be verified. it is correctly drawn up, stamped and vetted by law officer. ( It is important to ensure that copy of paper security is sent to bank along with confirmation letter , so as to ensure the genuineness of the signatories etc.). To obtain written confirmation from the issuing bank to verify the genuineness of paper security .

•

It is to be seen that the executive has certified that the checks mentioned in above Para have been carried out.

•

It is valid in respect of the amount and the period for which it has been drawn.

•

In case of Bank Guarantee submitted by the contractor, it is to be ensured that it is correctly drawn up and is adequately stamped as advised by the Law Officer. It is genuine and accepted by the Law Officer.

•

In case of securities in the shape of Bank Guarantee, the date of expiry should be watched and timely action taken for its renewal/encashment as the case may .

•

If the Associate Accounts Officer considers that the action taken by the executive for renewal/extension is not likely to materialize before the actual date of expiry , the Accounts Officer shall advise the bank concerned to deposit the amount due under the Guarantee . he may depute a staff to the bank concerned to encash the BG.

•

The amount and period shown therein is in accordance with the terms and conditions of the contract.

•

The depositors’ title thereto is clear.

•

The endorsement has been made in proper form.

•

No payments on any running bills is to be made to the contractor without carrying out the above checks on paper securities.

•

To enter the details like date of expiry, description of the contract and contractor’s name of such securities in manuscript register in form A. 1817.

•

Each entry in the register of paper securities or return of any security should be attested by an Accounts officer. Separate page should be opened for each type of security.

•

The register should be put up to the Branch Officer every month.




Process Manual

6.2) Return of appropriation of Paper Securities : •

Before releasing any paper security, the departmental officer should furnish necessary certificate that there is no dues left with the contractor.

•

On receipt of intimation from the departmental officer that the securities deposited in a particular case are to be returned. may be sent back and the date of return entered at the same time in the register of Securities (A1817), before returning the securities they should be endorsed back to the parties concerned.

•

Before returning the security deposits the Accounts officer should in all cases satisfy himself, from the facts available, that the purposes for which a security was deposited has been satisfactorily served and there are no claims of the railway against the party whose security deposits are being returned.

•

BG obtained towards Security Deposit for due fulfillment of the work should be released only after the expiry of the maintenance period if any and after passing the final bill based on “ no claim certificate” furnished by executive. 6.3)Safety measures to be adopted to avoid likely frauds

•

The genuineness of the paper security should be strictly checked. If any doubt arise about the genuineness of the security, bank authorities may be contacted personally with the original paper security, since it is very difficult to differentiate between a good quality coloured Xerox and original one and originality can not be ensured by sending the Xerox copy of paper security while asking for confirmation from bank.

•

It is generally seen that paper securities received with tenders are annexed in tender file and allowed to move along with the movement of tender file. Such frequent movement of original paper securities along with tender file should be avoided because there are chances of replacement of original security with duplicate one during transit. Original paper securities are to be kept in proper safe custody (even in executive offices before sending to accounts office) and efforts should be made that such securities are in reach of only authenticated staff/officers. 6.4) Procedure for Bank Guarantee. All Bank Guarantee is dealt under Para 1815 of AI. Railway Board vide their letter no.2005/AC/II/25/19 dated 08-09-2005 have also issued guidelines for streamlining the procedure regarding Guarantee bonds submitted by contractors. Steps to be taken by Executives and Accounts Dep’t to deal with G.B.s are laid down in detail in this letter. Three months advance letter is being issued to executive with a copy to concerned bank for all those cases going to be expired so that it can further be extended or released as per requirement of work before its expiry date. If nothing is




Process Manual

heard from the executive within time, which is one month before the expiry of validity date, then it got encased and deposited in the Railway Accounts duly intimating to concern executive. 6.5)

Procedure for FDRS/TDRS/STDRS etc. All above paper securities are dealt in accordance with the PARA 1813 of AI. In

this Para it has been mentioned, that once received , the documents should be first scrutinized to see they are genuine, that the depositors title thereto is clear and the endorsement have been made in proper form. For this a register in form A 1817 is maintained. To follow these instructions all the executives have been asked by this office that all the FDRS will only be entertained if the concerned issuing bank verifies the same. The register is now also attested by concerned ADFM. The dealing clerk as well as concerned section officer signed in the FDRs by putting the serial no. of Register on FDR/Paper securities. 6.6)

Procedure for DDs/BCs/Pos In this connection, all the above paper securities encased before their expiry

are kept in RM Deposit Suspense. The amount will be released only after receiving the letter from the executive duly recording the reason for releasing the same. This amount is released through Pay Orders. 7.0)

Maintenance of Various Registers:7.1). Maintenance of Retention money register: Para 1244 E Retention money is deducted from contractors’ bills against security deposits. It has Credit balance and suspense ledgers are maintained against each contractor. These ledgers are posted with the help of cash print, JV and reconciled with G.B. figures every month. Retention money is released to the contractors as and when P.Os are received from executives by adopting procedures as that of passing R.M. In terms of Para 321A, a list of more than 3 years old items, every six month is prepared and amount can be transferred to Railway earning, with the approval of FA & CAO. 7.2)

Deposit Work Register: Para 1852 E Credit is received as and when other parties deposit amount to railways to get

their work done. The head is debited as and when the bills are passed. Departmental charges are debited annually on receipt of T.V. from concerned executives. The same is reconciled with G.B. every month. A register is maintained as per form E-1852. 7.3)

Objectionable Item Register:




Process Manual

Objectionable items Register is maintained in form A 854. Posting to be carried out in terms of A 856 and A 857. Half yearly and yearly statement of unsanctioned expenditure which is submitted to H.Q.is based on this. 7.4)

Saving Register: Saving register is maintained in form A 855.During internal check of bills if any

amount found in excess of actual amount due then the excess amount will be noted down in the register . 7.5)

Commercial Tax Register. Commercial Tax Register is available in AFRES Module as well. Whenever any

tax deducted from contractor the credit is available in the register. Monthly/ Quarterly amount is paid to Coml. Tax Officer Circle-1 Bhopal along with the list of contractors. Forms 32 are being issued to contractors on annual basis. 7.6)

Deposit ‘L’ Register. Through Division Sheet amount deposited by outside contractors for temporary

electrical connection is posted in Deposit ‘L’ Register. A list is sent to Electrical Deptt. for confirmation that the amount deposited by the party is to be refunded or otherwise. If not to be refunded, then the same will be transferred to final head of allocation i.e. 00862632. 7.7)

TEST CHECK REGISTER.

7.7.1) INTRODUCTION : In terms of Para 803-AI, the work of a clerk is required to be Test checked by the subordinate supervisory staff and the Gazetted Officer in charge

of the section

and the result of the test check should be systematically recorded and submitted for review at prescribed intervals. Test check should be carried out according to the scale laid down in the Annexure - I and the results of the test check should be recorded in a separate register to be maintained for special purpose in accordance with the instructions given in Accounts Code. 7.7.2) NECESSITY FOR TEST CHECK: Test check is correct index of judging efficiency of the work of the clerks. This also serves the purpose constituting the effective medium of correcting defective work and educating the clerks about Rules and Regulations to be followed in internal check. It is, therefore essential that the orders governing the Test check of the clerk should be scrupulously implemented and the Test check carried out every month and without fail by the supervisory staff and Gazetted Officers. _________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 10 OF 17 By___________

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Process Manual

7.7.3) TEST CHECK SUPPLEMENTAL TO DETAILED CHECK: It should be remembered that the test checks do in no way supersede the detailed checks which have been separately prescribed in the Codes, Manuals and /or other administrative instructions and should be taken as supplemental thereto. 7.7.4) POLICY TO BE ADOPTED FOR TEST CHECK: The general policy to be followed in regarding to test check is as follows: -

•

That test check by Gazetted Officers to be really effective & should take note of

the

nature of work and the circumstances under which it is done;

•

More routine check of certain number of items without selective examination should be avoided;

•

The sectional official should have a firm grip over the important aspects of work in his branch office by undertaking a test check of these items from day to day rather than confining himself to a routine check of a few items; and

• •

The test check should cover the work of as many clerks as possible. Keeping in view the above policy, test check should be conducted according to the scale laid down in Annexure - I.

7.7.5)

EXTENT OF TEST CHECK TO BE CONDUCTED: The extent of test check to be done by the Gazetted Officers should include all

aspects of the work, which do not in the ordinary course pass through their hands in day to day working. It is incumbent on the Section Officers in charge of the various Sections to test check without omission all the various phases of work listed in Annexure - I relating to their charge every month or at the specified intervals. In covering these items of work from month to month, care should be taken to select the work done by different clerks doing the same phase of work, so that the work of the various clerks placed under their supervisory control is brought under the purview of their test check in rotation. 7.7.5)

SELECTION OF CLERK(S) FOR TEST CHECKING THE WORK: Test check being intended to ensure professional efficiency and improving the

effectiveness of the internal check, should be adequate and is to be carried out in a systematic and intelligent manner. Clerks whose work has to be test checked should be selected on the basis of random sampling and this selection should not be reduced to a pre-determined routine matter. Selection of particular clerks, whose work is to be brought under test check by the, Senior Section Officer during a month should be made _________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 11 OF 17 By___________

Approved


Process Manual

confidentially by the Branch Officers (where two officers exist by the Senior Officer). All phases of work done by the clerk(s) so selected should be subjected to test check to the extent shown in Annexure - I . The selection of individual clerk for this purpose should be so made that all the different phases of work in the Section would come under test check in their turn during the course of each half-year. The selection of individual clerks from month to month should be so made that work of all the clerks in the section should come under test check of either Branch Officer, or Senior Section Officer 7.7.6)

PROCEDURE FOR TEST-CHECK: The Test check should, apart from verification and thorough examination of

facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually.

7.7.7)

RECORDING OF RESULTS OF TEST CHECK: The result of test check should be recorded systematically in a manuscript

register in the form given below. Sl.

Item of work test

Extent of

Particulars

Name

No

checked

Test check

of vouchers

prescribed

of

Result

Whether

the SO /

of

discrepancy

selected for

SSO(A)

check

test check

who

Test

had

col.6

the

has

in been

pointed out by the

test

supervisory staff

checked the item 1

2

3

4

5


6

7


test check is required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact _________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 12 OF 17 By___________

Approved


Process Manual

nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 7.7.8)

TEST CHECK OF REGISTERS:

Another important item of test check is the inspection of different registers by the Gazetted Officers.

The intervals at which different registers maintained in

Accounts Offices should be put up for inspection by Officers has been prescribed in Appendix VIII of the Railway Code for the Accounts Departments-Part-I. In addition to these Registers, the Registers as detailed in Annexure to this chapter should also be put up at the prescribed intervals for perusal of the Officers concerned.

Details of these

registers may be noted in the REGISTER OF REGISTERS. 7.7.8)

PERIODICITY OF SUBMISSION OF TEST CHECK REGISTERS TO OFFICERS: Every test checks register should be provided with an inspection sheet below the

front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of clerks and Section Officers should be put up to the ADFM/ SR.DFM on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. ANNEXURE –I Sl.

Description of the Extent of check by Gazetted Extent of check by

No

Work

Officer.

Contractor’s Bills

1 running bill and one final bill 2 running bills and final

1

SO(A)/SSO (A)

every month

bills every month

1 bill every month

3 bills every month

2

Misc.Bills

3

Imprest Account

4

Agreement and work 1 item every month

1 bill every alternate month

2 bills every month 2 items every month

orders 5

Posting of Suspense General Review every month

3

entries

Register

register

and

in

every general

_________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 13 OF 17 By___________

Approved


Process Manual review

6

Journal Vouchers

1 JV every month

7

Completion Report

1

completion

report

2 JVs every month every One completion report

alternate month 8

Contractors Ledgers

every month

To be checked in respect of To be checked in respect bills test checked vide item 1 of bills test checked vide above

9

Objectionable

item 1 above

Items General review every alternate General

Register

month

review

and

check of 2 entries every month

8.0) Completion Report: All completion reports drawn by executives are received in the form 1706 E and the same are verified as per Para 1712 E. It is made sure that procedure/rules as per Para 1708 E to 1711 are followed. CR’s of unfinished works are drawn as per Para 1713 and completion estimates verified as per Para 1714E, If found correct in all respects, it is verified and returned to executives for obtaining sanction of competent authority. 8.1) ACCOUNTS VERIFICATION OF COMPLETION REPORT : In the Accounts Office, the Completion Reports should be scrutinized after test checking the correctness of postings. It should be seen that: I.

They have been prepared in the prescribed form and the entries therein correspond with the particulars of the sanction and booked outlay.

II.

There is no delay in the preparation of the Completion Report, after completion of the work.

III.

Brief explanation has been forthcoming wherever necessary for excesses or savings vide Para 1706E.

IV.

All final bills relating to a work have been correctly posted in the accounts of the work.

V.

The satisfactory explanations have been furnished for excesses and savings, both in quantity and amount.

VI.

The materials charged to the work, but not utilized have been returned to the Stores/transferred elsewhere and the value credited to the work.


Approved

SR.DFM’s Office, West Central Railway, Bhopal VII.

Process Manual

The credit for the released materials provided for in the estimate has been adjusted against the work concerned.

VIII.

The requisite certificate has been recorded to the effect that necessary addenda and corrigenda to the list of buildings have been issued, if the completion report relates to construction of quarters/service buildings.

IX.

A certificate to the effect that necessary entries have been made in the siding register/register of deposit works is recorded in all Completion Reports relating to assisted sidings/deposit works.

9.0)

Issue and Disposal of: 9.1) TDS/ INCOME TAX RETURNS:

Preparation of TDS Certificates and Filing Annual Return of Tax collected: After closure of the cash transactions of the financial year the data bank available in the Section Files of Codes 300 & 301 are compiled with the help of DBA and the certificates are prepared and printed. Before printing the certificates the total amount of TDS is reconciled with the ledger figures. A summary of tax collection is also printed for the purpose filing the return of Tax collected. 9.2) ATD/ATC Adjustment of ATD/ATCs: The expenditure pertaining to this Division incurred by other units are transferred through ATD/ATCs. The debits include those of the bills passed for stores, transfer of materials, workshop debits of POHs, Stock Adjustment Accounts, debits on Work Orders placed, transfer of deposit credits/debits, Stores Monthly Summaries, etc. 9.2.1) Procedure The ATD/ATCs are received from Books Section after registering in the Inward Register.

The same is acknowledged by the Assistant and entered in his own ATD

register allotting a serial number starting one for the current financial year.

The

register should contain ATD No., Month of receipt, and Nature of debit, Amount, Unit transferring the debit, acknowledgement and a remark column.

The ATDs, once

registered, are sent to the Budget Supervisor by obtaining acknowledgement against each entry. These ATDs are either accepted by the Executives or returned unaccepted. If accepted, the funds availability is certified with initials of the budget supervisor or his representative with classification of the expenditure. The classification has to be checked with reference to the nature of debit and Finance Code Volume II. If agreed with the classification a JV is prepared by debiting Demand and minus debiting the _________________________________________________________________________________________ X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 15 OF 17 By___________

Approved


Process Manual

unit transferring the debit. The details of ATD/ATC should be given in the narration as far as possible. After the JV is prepared, necessary entry is made in the ATD Inward Register against that ATD and put up for signature of SO/ADFM. After JV is signed, the same is handed over to Books Section for recording the adjustment against each ATDs delivered by them the JV is handed over to Budget Section by the Books Section. If the ATD is returned unaccepted, it should be seen whether the reasons offered by the Budget Supervisor or Executives concerned are correct and sufficient. E.g. Reasons like “Not pertaining to BPL Division” should not be accepted but sent back to Budget Section (WAB), if necessary, through a formal letter to get the reasons recorded as to why and how the ATD is not pertaining to this Division. Otherwise, the chances of refusing the ATDs returned to the parent unit are greater. Of the expenditure of any unit should, as far as possible, be reflected in the same quarter of the year so that disputes may be reduced to a minimum in the TD meetings. The last date for handing over the JV to Budget Section is normally 21st of the following month or a date advised by them as per target dates set by FA&CAO for submission of Account Current. Later, the ATD/ATCs are arranged in the order of their entries in the JVs and JVs in the order of their serial number/month-wise and bunched together and preserved for record. The JVs are normally kept within the section’s records till closure of the next financial year and after that sent to record section. 10) Disposal of Railway Board/Audit and Accounts Report. Audit References:

The queries received from Audit are replied, if necessary, by

obtaining remarks from concerned executives or replies are framed from the records of the section. Each reference of audit is to be dealt with according to its significance. 11) Important tips for AFRES USERS:•

Each and every user in the section including S.O. is allotted separate ID name and password. Supervisor of the section will ensure that periodical changes of password takes place for each and every user of X-II section. The entry of such effect is to be kept in the manuscript register opened for the purpose. The period for changing in password will be at the interval of at least a fortnight.

•

After customization of AFRES programme, SO (In charge of the section) will run Audit Trail of their section. This is to be run at the interval of 15 days and he will obtain signature of concerned officer. SO will be given feasibility with their user ID and password for accessing and running Audit trail.


Approved


Process Manual

It is also to be ensured by supervisor of the section that the ID and password is not to be shared by more than one staff of the section.

•

If there

is

any

modification in

any rules/programme

due

to Railway Bd’s

policy/circular /orders or due to any reasons the modification in the AFRES programme is done & the proper testing of such changes is to be carried out and results of such effect should be recorded before final implementation of application. The detail procedure is annexed as AFRES USER MANUAL separately.


Approved

Sr.DFM'S Office,West Central Railway,Bhopal

Process Manual

ACTIVITY/ RESPONSIBILITY SHOWING CHART- XII SECTION

Superviso r Code

AA Code

ELECT,TRD,COMML,MECH,Medical,ADEN/BPL,XEN/MD,PERSONNEL,TRO

A1

B1

ADEN ET, TRS/ET, SRDME/ET,ADEN/HD

A1

B2

ADEN GUN,SFY, SVPI

A1

B3

ADEN BIN,XEN BR, DYCE TM,S&T,OPTG,RRB,Safety

A1

B4

fuel imprest of all departments

A1

B2

General imprest of all departments

A1

B4

XRM, Arbitration fees,Court Fees

A1

B3

MAX and other Misc

A1

B1

S. No.

SCOPE OF WORK

CHECKING AND PASSING OF :(A)Contractor Bills:

(B)Imprest Bills: 1

(C)Pay Orders:

(D)Petty Bills: Advt Bills, News Papars Bills, Washing Bills, Water Bills & Other Misc

A1

B3

(E)Telephone All Department and all mobile and Land line telephone bills 2

Receipt and disposal of paper security

XII Section:CHAPTER 7

Page 1 of 2

Rev 00

A1

B4

A1

B5

01.01.09 Approved by:

_________

Sr.DFM'S Office,West Central Railway,Bhopal

Process Manual

ACTIVITY/ RESPONSIBILITY SHOWING CHART-XII SECTION

S. No.

SCOPE OF WORK

Superviso r Code

AA Code

(A) XRM Suspence

A1

B3

(B) Deposit Work

A1

B3

( C ) Unsanctioned Exp

A1

B3

(D) Completion Report

A1

B3

(E) O/I Register

A1

B3

(F) Risk and Cost Register

A1

B3

(G) Commercial Tax

A1

B3

(H) Deposit "L"Suspense Head

A1

B2

(I) Misc.Advance Expenditure (Suspense Head)

A1

B1

4

Custody and Release of FDR/BG

A1

B5

5

Capital and Revenue a/c Current of Residential Buildings

A1

B2

A1

B3

A1

B2

A1

B4

Maintainance of Various Registers

3

6


ISSUE AND DISPOSALOF: 7

(A) TDS/INCOME TAX RETURN (B) Accepting of Revenue Transfer Vouchers and preparation of JV s

MISCELLENOUS WORK:8

(A) Running of Audit Trail

A1

(B) Corrospondence with R.T.I. AND Informatiions required time to time by DRM,HQ etc

XII Section:CHAPTER 7

Page 2 of 2

Rev 00

A1

01.01.09 Approved by:

_________

Sr.DFM's Office, West Cetral Railway,Bhopal

Process Manual

XII SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

S.S.O

A1

1

S.S.TOMAR

2

ANAND PATHAK

A.A.

B1

3

RASHID KHAN

A.A.

B2

4

MICHEL METHEW

A.A.

B3

5

M.L.VISHWAKARMA

A.A.

B4

6

M.K.JAIN

A.A.

B5

XII-1 SEC:

Chapter 08 REV:00 01.01.09 PAGE 1 OF 1



Process Manual

MEASURABLE PARAMETERS SR.NO 1 2 3 4 5 6 7 10 11 12

ACTIVITY

TARGET PERIOD FOR CLEARANCE

Water Bills Contractor Bill (on account) Contractor Bill (Final) Telephone Bills Imprest Bills Miscellaneous Bills XRM Pay orders News Paper Bill Disposal of Paper Security Vetting of Completion Report

3 working days (From the date of receipt) 3 working days (From the date of receipt) 10working days (From the date of receipt) 3 working days (From the date of receipt) 3 working days (From the date of receipt) 3 working days (From the date of receipt) 3 working days (From the date of receipt) 3 working days (From the date of receipt) 3 working days (From the date of receipt) 3 working days (From the date of receipt)

IMPORTANT NOTE: It is to be ensured by the concerned section in charge that the updation system is take place within barest minimum time and any revision, on account of new rule/instruction from Rly Bd/ HQ’s warrants revision of process manual, is taken place within one week of receipt of letter. However, to ensue the task “On EVERY 1ST DAY OF THE MONTH THE SECTIN INCHARGE WILL REVIEW THE SYSTEM AND ENSURE THAT ALL UPDATION /REVISION DURING THE MONTH ARE TAKEN PLACE.”

____________________________________________________________________________ X II SECTION CHAPTER 09 PAGE 1 OF 1 REV 00 01.01.09



1

Process Manual

Objective of this document

The purpose of this user manual is To explain / describe the various options available in the module To provide guidance on the use of options provided in the main menu To give instructions on how to enter data in the various screens. This document also discusses all important error messages and problems the user might encounter in the course of operating this software module.

2

Introduction

The Advanced Finance and Railway Earning & Expenditure System or AFRES for short, is an integrated system that covers the working of the accounts office at the zone level and at the division level. The system handles payments made by the Railways and accounts of railway earnings apart from regular finance and accounts functions. A number of associated activities are also covered. AFRES is organized into modules, each module handling a category of activities. __________________________________________________________________________ X1I Section Chapter 10 page 1 of 24 Rev 00

01.01.09



Process Manual

3 Logging in to AFRES Once you click on the AFRES icon, you will be asked for User Id and Password. Enter the Id and password given to you to access AFRES. At this point, the computer checks the permission given to your User Id. If you are found to be an authorized user, you will see the Main Menu and the system will be ready for you to work on. Transaction in the Main Menu, then click on the option / screen name Bill Registration. The form will appear and you can make entries. You may also choose to open options using the Hot Keys available for each Menu Option.

4 .0) Setup Setup option enables you to enter and maintain primary or base data. The data entered and maintained here will be used as reference by the system during various other entries and transactions. The data in the setup option is classified into groups such as Party Master, Bill Types, Telephone Directory, Vehicle Directory, DAVP List, Meter List, Imprest Sanctions, Expenditure Details, General Codes, Document Control and Legal Cases. This menu will be accessible only to personnel in charge of the maintenance of the Internal Check module.

4.A.1) Menu : Party Master This option is used to enter information about a party who has newly entered into contract/s with the Railways. A Party Code is created and details such as name, address bank details, etc. are entered.

X1I Section Chapter 7 page 2 of 24 Rev 00

01.01.09



Process Manual

Form Layout: Party Master The details regarding kind of data accepted by the AFRES System and other particulars are given below: Prompt

Description

Party Code

Enter a unique code for the party

Party Name

Enter the name of the party

Party Sub Type

Enter Party Sub-Type or you can select Party Sub-Type from List of Values.

Party Status

Enter Party Status or you can select Party Status from List of Values.

Address

Enter the address of the party

Pin Code

Enter the postal Pin Code of the address

PAN Number

Enter the party’s PAN number

Phone Number

Enter the party’s telephone number

Fax

Enter the party’s fax number

E-Mail

Enter the party’s e-mail address

Rating

Enter the rating of the party

Monetary Limit

Enter the maximum amount up to which orders can be placed with the party

ITCC Number

Enter ITCC Number of the Party

ITCC Validity Date

Enter ITCC Validity Date of the Party

Bank Name

Enter the name of the party’s bank

Branch Code

Enter the branch code of the party’s bank.

Branch Name

Enter the branch name of the party’s bank


01.01.09



4.A.2 )

Process Manual

Menu: Bill Type definition

This option is used to create a table of various types of bills that will be used for bill registrations. The party type, recovery code and details, clerk authorized to handle the chosen bill type and such other details are maintained using this option. The system coordinator maintains the bill types. Form Layout: Bill Type definition


Description

Bill Type

Enter Bill Type, must be a valid.

Bill Section

Enter Bill Section, must be a valid.

Allocation

Enter Valid Allocation. Validation has been done against demand.

Party Type

Enter Party Type, must be a valid.

Party Sub Type

Enter Party Sub-Type or you can select Party Sub-Type from List of Values.

Authorization

Enter Authorization Document, must be a valid. Eg. Contract / Sanction.

Document Budget Mandatory

Choose Budget Checking in this bill type & section is Mandatory or not from List Box, can be 'Yes' or 'No'. If 'Yes', at the time of bill passing, budget availability will be checked.

Cash Flag

Choose Budget Checking in this bill type & section is Mandatory or not from List Box, can be 'Yes' or 'No'.


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Recovery Allowed

Process Manual

Choose Recovery in this bill type & section is Mandatory or not from List Box, can be 'Yes' or 'No'.

Recovery Code


Recovery

The description of the recovery code will be displayed.

Code

Description Allocation

Enter Allocation

Clerk Id

Enter the Id of the clerk authorized to handle the chosen bill type.

Clerk Name

Enter the name of the clerk corresponding with the Id.

Del

On checking the record will be deleted

4.A.3)

Menu : Imprest Sanctions:

This option is used to record and maintain Imprest Sanction Details for purpose of processing Imprest Bills submitted by the executives. Imprest type-wise sanction details for each executive can be maintained here. Form Layout: Imprest Sanctions:


Description

Executive Code

Enter or select from list the code of the executive for whom you want to enter imprest sanction details.

Imprest Type

Enter Imprest Type. If you want to modify the Imprest Sanction details already available, or you can select Imprest type from List of Values.

Sanction Number

Enter or select from list the sanction number for the executive.


01.01.09



Process Manual

Sanction Date

This is the date on which the sanction was given for the executive.

Sanction Validity

This is the date up to which the sanction for the executive is valid.

Date Sanction Amount

Enter the amount sanctioned for the executive.

Last Recoupment

This is to maintain Electric/Water Meter reading.

Date

directory is created. You need to enter the initial meter reading. Later Closing

Initially when the Meter

calls will be updated while passing the bill. Closing Balance

Enter the closing balance amount

Frequency

Indicate (Monthly / Bi-monthly / Weekly) how frequently the imprest amount is to be accounted for

4.A.4)

Menu : Expenditure Details – AU Details

This option is used to enter the AU details. Form Layout: Expenditure Details – AU Details


Description

Accounting Unit

Enter the Accounting unit Code.

Description

Enter the Accounting unit description.

Type

Enter the AU Type.

Alpha Div Code

Enter the Alpha division code

Old Au code

Enter the old AU code

SPU code and description

Enter the SPU code description

Old SPU code

Enter the old SPU code


01.01.09



Process Manual

Cost center

Enter the cost center to which the SPU belongs to.

Department code and

Enter the department code. The description gets automatically

description

displayed.

Executive Code

Enter the executive code

Description

Executive code description

SOP Level

Enter the SOP level

Sub Level

Enter the Sub Executive level

4.A.5)

Menu : Expenditure Details – Demand Details

This option is used to enter the demand details. Form Layout: Expenditure Details – Demand Details


Description

Demand

Enter the Demand code

Short Description

Enter the Demand short description

Description

Enter the demand Long description

Abstract

Enter the Abstract Code

Demand Type

Enter the demand type.

Detail Head

Enter the detail head

Description

Enter the detail head description

Detail Head Flag

Enter the detail head flag

List of Primary Units

List of primary units separated by commas


01.01.09


Sr.DFM’s Office , West Central Railway, Bhopal Trasfer Allocation

Enter the transfer allocation code

Transfer Frequency

Enter how frequently Transfer occurs

AC Seq No. Debit

Enter AC sequence Number for Debit

AC Seq No. Credit

Enter AC sequence Number for credit

4.A.6)

Process Manual

Menu : SPU Allocation

This option is used to enter the SPU allocation details. Form Layout:


Description

Spending Unit

Enter the Spending unit code

Allocation

Enter the allocation code

Exp code

Enter the expenditure code

4.A.7) Menu : Works Contract – Contract Details This option is used to record and maintain the contract details.


01.01.09



Process Manual

Form Layout:


Description

Contractor Code

Enter the contractor code.

Contractor Name

Enter the contractor name

Address

Enter the contractor address

City

Enter the city

Telephone

Enter the telephone number

Pin Code

Enter the pin code

Fax

Enter the Fax number

E-mail Id

Enter the email id of the contractor

Contact Person

Enter the contact person

LST Number

Enter the LST Number

CST Number

Enter the CST number

ITCC validity date

Enter the ITCC validity date.

PAN

Enter the PAN Number

Contractor Status

Select the contractor status from the list or enter it in the text box.

Status Date

Enter the status updated date.

Remarks

Remarks if any to be entered here.

Code

Enter the work approved code

Description

Description gets populated


01.01.09



4.B)

Process Manual

Maintenance

4.B.1)

Menu: Contract Entry:

This option is used to enter details of new contracts either for an existing or a new party to whom the Railways has awarded a contract. For every contract, a contract Id is created, item-wise contract details are entered and the terms and conditions for the contractor are also recorded. Form Layout:


Description

Contract ID

If the Contract ID is left blank, you will be allowed to enter the new contract. If the contract id is entered, must be a valid contract, which is already available. If an invalid Contract ID is entered error message is displayed.

Agreement No.

Enter the agreement number of the contract.

Contract Type

Enter Contract Type. You can select it from List of Values provided or enter the contract type.

Contract Code

Enter the code for the new contract.

Contract Nature

Indicate the nature of the new contract (Fixed –F or Running- L).

Sanction Number

If the Nature of Contract is 'Running', there will not be any sanction against the contract. If Nature of Contract is 'Fixed', then valid Sanction Number must be


01.01.09



Process Manual

entered. Contract Date

Enter the date of contract only if the nature of contract is Fixed.

Validity

Enter the date up to which the contract is valid, only if the nature of contract is Fixed.

Contract Value

Enter the value of the contract in currency.

Contract descry.

Enter a short description o f the new contract.

Spending Unit

Enter the spending unit of the items of the new contract.

EMD Value

EMP Value is displayed.

Item Details

You can enter details of multiple items in this grid.

Item Category

Enter or select from list the item in the new contract.

Item Description

This is the description of the item.

Item Serial No.

This is the serial number of the items in the grid.

Schedule Date

Enter the date of schedule for the contract, only if the contract nature is Fixed.

Schedule Time

Enter the schedule time, only if the contract nature is Running.

Item Quantity

Enter the quantity of the item given on contract.

UOM

Enter the unit used to measure the item.

Item Rate

Enter the rate of the item.

Allocation

This is the allocation for the given item.

Term Details

Enter the terms of contract. You can enter these details for multiple terms.

Term ID

Enter Term Id or select it from the List of Values provided. Eg. For Term Id is Payment Terms - 'PAYT' Term Details are categorized as Value based & Text based. If the Term is value based, then Term Value will be enabled & you will be allowed to enter the value. If the Term is text based, then Term Text will be enabled & if you have codes for the term, you can select it from the List of Value provided.

Term Description

Enter a short description of the term.

Term Text / Term

Term details are categorized as value based and text based. If the Term is value

Value

based, then Term Value will be enabled and you will be allowed to enter the value. If the Term is text based, then Term Text will be enabled.

Pay Stage

Enter the stage at which the payment is to be made to the contractor.

%age

Enter the percentage of payment to be made at the specified stage.

Allocation

Allocation is defined along with the Term Id. This will be automatically displayed when the term id selected.

4.C) Transaction: The Transaction menu enables you to carry out transactions. The option provided here are Bill Registration, Bill Return, Bill Passing (Contractor); Bill Passing (Traffic); CO7 Posting; CO7 Confirmation; Provisional Bill; Other Bills; X1I Section Chapter 7 page 11 of 24 Rev 00

01.01.09



Process Manual

Bill Regularization; Cheques - Cheque Preparation, Cheques Cancellation / Reissue, Enter Post / Pre-dated Cheques, Cheque Printing.

4.C.1)

Menu: Bill Registration:

This option is used for registering bills that are received for payment, from suppliers, contractors and other parties. This option should not be used to register salary bills. A CO6 number is generated every time a bill is registered (i.e., entered and saved). Telephone Bills, Vehicle Bills, Imprest Bills, Contractor bills are examples of the type of bills you can register using this option. Depending on Bill Type, you will be prompted to enter the Party Code and Party Name. If the Bill Type is contract related, you will be prompted for the contract id. The allocation for every Bill Type will be displayed by default as defined in the Setup.

Form Layout: Bill Registration:


Description

CO6 Number

CO6 Number must be Left blank, if you are entering a new bill, Otherwise enter valid CO6 Number, to get the details, if the cheque is already written for the CO6 No. details of the CO6 will be displayed.

CO6 Date

This is the date on which the CO6 is generated.

Bill Type

Enter or select from list the type of the bill.


01.01.09



Process Manual

Section

This is the section to which the bill type belongs.

Party Name

Enter Party Code or You can select Party from the List of Values. Party Name will be displayed for a given Party Code.

Party Bill Number

Enter the party’s bill number.

Bill Date

Enter the date on which the bill has been raised.

Contract ID

In case of contract bill, Contract ID will be enabled & you must enter a valid contract ID or You can select ID from the List .

Bill Description


Bill Amount

Enter the total bill amount

SPU

Enter Spending Unit, must be a valid.

X-Code

This is the code of the expenditure head to which the bill amount will be accounted.

Allocation

By default, the respective Allocation for each bill type will be displayed. You will be allowed to modify allocation & allocation must be valid for Spending Unit

Clerk ID

Enter or select from list the Id / name of the clerk who is registering the bill.

4.C.2)

Menu: Bill Return:

This option is used to record the return of a bill after the bill has obtained a CO6 registration. The clerk Id returning the bill and reasons for return is also recorded. Form Layout: Bill Return:

The details regarding kind of data accepted by the AFRES System and other particulars are given below: X1I Section Chapter 7 page 13 of 24 Rev 00

01.01.09



Process Manual

Prompt

Description

CO6 Number

Enter valid CO6 Number to get the details, if the CO6 already passed or cheque has been written you will not be able to return the bill.

CO6 Date


Bill Amount


Party Name


Bill Number


Bill Date


Return Date

Enter the date on which you want to return the bill.

Dealing Clerk

Enter or select from list the clerk who is dealing with the bill return.

Return Reasons

Fixed Reasons for returning CO6 will be displayed in the Return Reasons Grid. You have to select the reason in the available reason codes.

4.C.3)`

Menu : CO7 Posting:

This option is used to post CO7 for a given Bill Section. This option enables you to generate CO7 number for up to 12 CO6s. If the cash authorization is not available for the year and & month or if the balance does not exist for the bill section, you will not be allowed to select the CO6. From Layout: CO7 Posting:


Description

Section

Enter or select the section, which contains the CO6 numbers you want.

CO7 Number

This is the CO7 number that will be generated after you select CO6 numbers and press Enter.


01.01.09



Process Manual

CO7 Date

The system date will appear.

CO6 Details

CO6 number details for the chosen section is displayed in this grid.

CO6 Number

This is the CO6 Number of the bill.

CO6 Date


Net Amount


Party Name


Select

Click here to select the CO6 for which you want to post CO7.

Balance


4.C.4)

Menu : CO7 Confirmation:

This option is used to confirm a CO7 for a given Bill Section. In this option you can look at those CO7 numbers of a specified bill section that are posted but not confirmed yet. Once you confirm the CO7 numbers, data in the Sanctions, Contracts and Cash Authorization is updated. No changes can be made after the CO7 is confirmed. Hence this task should be performed after the Accounts Officer has given the approval.

Form Layout: CO7 Confirmation:


Description

Section

Enter or select the section, which contains the CO7 numbers you want to confirm.


01.01.09



Process Manual

Confirm CO7’s


CO7 Number


CO7 Date


CO7 Amount


Confirm

Click against the CO7 you want to confirm.

CO6 Details CO6 Number CO6 Date Party Name Passed Amount


Deducted Amount Net Amount Pay Mode Bank Code

4.C.6)

Menu: Other Bill Registration and Passing:

This option is used to register adhoc bills, which do not fall into any of the categories mentioned earlier. The internal check has to be done manually for these bills, since no reference data is available. You may use this option to register the bill and record the recoveries to be imposed on the bill. The status is cleared as 'passed', so that the bill can be posted to CO7. Form Layout:


01.01.09



Process Manual


Description

CO6 Number

CO6 Number must be Left blank, if you are registering a bill, to edit or view an already registered CO6, please enter to get the details, if the cheque is already written for the CO6 No. details of the CO6 will be displayed.

CO6 Date

Enter CO6 Date. Cannot be greater than the system date.

Section


Party Name


Bill ID

Enter Party Bill Number. If bill for the bill type is already entered, respective CO6 Details are displayed.

Bill Date


Bill Description


SPU


X-Code


Allocation


Bill Amount



Enter or select from list the reson for not passing a part of the amount.

Disallowance Amount

Enter the amount you do not want to pay.

Clerk ID


Pay Mode

Enter Pay Mode or You can select it from the List of Values. If Pay Mode is 'Bank', Bank Code will be enabled.

Bank Code

Enter Bank Code must be a valid.

Recovery Code


Recovery Amount

Enter the amount you are recovering from the bill amount.

X-Code

Enter X-Code

Allocation

By default, the respective Allocation for each bill type will be displayed. You will be allowed to modify allocation & allocation must be valid for Spending Unit. You can select it from the List of Values provided.

X-Code

Enter X-Code

Allocation


Db/Cr Flag


Amount


4.C.7)

Menu: Bill Passing (Miscellaneous):


01.01.09



Process Manual

This option is used for to pass miscellaneous bills such as telephone, vehicle, LAW bills, advertisement bills, imprest bills, water / electricity and deposit bills. The entries you will be prompted for will depend on the type of bill. Form Layout:


Description

CO6 Number

CO6 Number must be entered. If CO7 is already over you will not be able to pass the bill again.

Bill Type, Bill description Section, Clerk Id, Party

These are the details of the specified CO6

Code,SPU Code,bill amnt Allocation Pay Mode

If Pay Mode is 'Cash', bank code will be disabled.

Bank Code

If the mode of payment is Cheque, enter from list the bank code.


If you do not want to pay the bill amount, enter the reason

Disallowance Amount

Enter the amount you want to disallow.

Vehicle

Enter bills connected to vehicles in this grid.

Vehicle No.

Enter or select from list the Vehicle number.

Vehicle Type

This is the category type to which the vehicle belongs.

Type of Expenditure

Enter from list the type of expenditure incurred on the vehicle.

Qty.

If the type of expenditure is Fuel, then enter the quantity.

Rate

If the type of expenditure is Fuel, enter the rate per liter.

Value

If the type of expenditure is Fuel the value is

Tax Validity

If the type of expenditure is Tax, enter the date till the tax is valid.


01.01.09



Process Manual

Remarks


Telephone

You can pass multiple telephone bills in one CO6.

Tel. No.

Enter or select from list the telephone the telephone number

Opening Calls

This is the opening number of calls of the specified telephone No

Billable Calls

Enter the number of calls that are billed.

Closing Calls

This is the total of opening calls and billable calls.

Value of Net Charged

Enter in amount the value of the net charged calls.

Value of Other Charges

Enter in amount the value of other charges made on the telephone

Value of Pvt. Calls

Enter in the value of the private calls made on the telephone numb.

Total Value

This is the total value in amount of the net charged calls

A/c year, mnth

Enter the year and month of the telephone bill.

Remarks


Meter No.

Enter the meter number of the bill

Chargeable Units

Enter the chargeable number of units.

Billable Charge

Enter the amount to be billed on the chargeable units.

Demand Charges

Enter in amount the demand charges.

Other Charges

Enter in amount the other charges.

Total Charges

Enter in amount the total charges.

Remarks


A/c Year , Mon

Enter the year and date of billing.

Imprest

You can pass imprest bills of multiple executives in one CO6.

Executive Code

Enter from list the code,/ name of the executive whose bill to pass

Remarks

If you have any remarks to make on the executive bill, enter here.

Law

You can pass multiple law bills for a single party.

Case No.

Enter the legal case number.

Advocate Code

Enter from list the advocate code corresponding the case No.

Value

Enter the bill amount.

Remarks


Advertisement

You can pass advertisement (DAVP) bills here.

DAVP No.

Enter the DAVP bill number

DAVP Date

This is the date of the DAVP bill

Space

Enter the size of the advertisement.

Amount

This is the amount for the advertisement based on DAVP rate.

Remarks


Deposit

This pertains to the refund of amount from the deposit register..

Suspense Type

Enter the type of suspense register for the deposit.


01.01.09



Process Manual

Suspense Sub Type

Enter the sub type of the suspense register for the deposit.

Reference Document Number

Enter the reference document number for the suspense register.

Amount to be paid

Enter the amount to be paid towards deposit.

Recovery Details

To enter the recovery details for a bill click on Enter Recovery.

Recovery Code




Recovery Amount

Enter the amount you want to recover from the bill amount.

Allocation

Enter or select from list the allocation corresponding to the spending unit of the item in the bill.

Allocation Details

The Passed Amount will go as debit to the allocation specified for the bill in the CO6.The Net Amount will go as credit to Cheque. Bills and Recoveries will go as credit to recovery allocation.

Amount


View Funds

The budget details appear


01.01.09



4.C.8)

Process Manual

Bill Passing (Contractor):

This option is used to pass contractor bills. The bill details will be checked against the contract items. You can enter the recoveries that you would like to impose on the bill. If you have already entered recoveries advised by another Railway, public sector units and audit using the 'Enter External Recoveries' option in the Maintenance menu, you can recover that data here.You can view the budget availability, sanction details and the allocation break-up for the bill before finally passing the bill.You cannot modify a contractor bill once you have passed the bill here. Form Layout: Bill Passing (Contractor)


Description

CO6 Number

CO6 Number must be entered. If CO7 is already over you will be allowed to pass the bill.

CO6

Date,

Bill

Type,

Bill

Description, Section, Party Code, Clerk Id, Contract Id, Contract Value,

Bill

Amount,

These are details of the contract bill and the contract.

Passed

Amount Disallowance Amount

Based on the Passed Amount and Recovery Amount, the disallowance amount will be displayed.


01.01.09



Process Manual


Enter or select from list the reason for disallowing an amount.

Pay Mode

Enter or select from list the mode of payment.

Bank Code

You can enter the bank code if the pay mode is not cash.

Certified Executive

Enter or select from list the code of the executive who has certified the bill.

Executive Code

Enter or select from list the code of the executive who is administering the contract.

Stage of Pay

If the contract has a payment term specified, you can enter the stage of payment. Eg., Advance, On delivery, On installation and testing etc.

Enter Recovery

To enter recovery details click on this button.

Recovery Code

Enter or select from list the code of the type of recovery you want to make.



Recovery Amount

Enter the amount you want to recover from the bill.

Allocation

Enter or select from list the allocation corresponding to the spending unit for the item in the bill.

Allocation Details

Allocation details and corresponding amounts will be displayed

Allocation


Db / Cr Flag

Must be (D)ebit/(C)redit.

Amount

Enter Allocation Amount. Cannot be zero or Negative.

View Funds

Click on this button to view the budget details.

View Contract

Click on this button to view contract related details such as contract terms.

5.0) Reports: This option enables you to generate various reports and registers.You can generate a report, and a. View the output on the screen b. Print the reports using print option. The Windows print dialog will appear on the screen. You can specify the printer and select the page numbers to be printed. c. Spool the generated report and store it in a specified directory.


01.01.09



Process Manual

6.0) Queries: This option enables you to generate queries on the various data entered using the Maintenance and Transaction options.

Reports Listing:

Report Description

Report Name

CO6 Register

AFICR01


AFICR02


AFICR03

CO7 Register

AFICR04

Work In Progress of Bills

AFICR06

Contract Bill Register

AFICR07

Party-wise Bills Register

AFICR11

Contract Register

AFICR12

Bank Statement

AFICR17

Pending Bills Report

AFICR20

List of Bills Pending

AFICR54

Weekly Progress Report

AFICR06


AFICR02


AFICR03

Other Bills Register

AFICR121

Telephone Bills Register

AFICR68T

Imprest Bill Register

AFICR68I

Vehicle Bill Register

AFICR68V

Advertisement Bill Register

AFICR68D


01.01.09



Bill Return Advice

AFICR53

Letter of Authority (Exp)

AFICR25

Bill Report Party Wise

AFICR11

List of CO7s (Cash Outgo)

AFPFR16

Extraction of Allocation Report

AFSYS10

Plan Head wise Capital Expenditure

PMR100

Works Register

AFICR40

Cash Certificate

AFBKR52

TC Print

AFBKR50

JV Print

AFBKR51

Allocation Details for CO7s

AFICR55

Cheques & Bills Allocation Details

AFICR56


01.01.09

Process Manual



Process Manual

CALENDAR OF RETURNS

SR NO. 1

2

3 4

Name of Returns

Period

Half Yearly Unsanctioned Half Expenditure Statement Yearly Ending Sep. Half Yearly Unsanctioned Half Expenditure Statement Yearly Ending March Annexure ‘A’ of Yearly Unsanctioned Expenditure Capital & Revenue Yearly Account of Residential Building

Due date of To be submission submitted 20 th Nov. FA&CAO

1st May

FA&CAO

15th May

FA&CAO

30th June

FA&CAO

_______________________________________________________________________________________ XII Section Chapter 11 page 1 of 1 Rev 00

01.01.09

Approved by_______________

Process Manual{



Activity


1

Water Bills

3 working days

2 3

Contractor Bill (on account) Contractor Bill (Final)

3 working days 10 working days

4 5 6 7 8 9 10

Telephone Bills

3 working days

11 12

Imprest Bills Miscellaneous Bills XRM Pay orders Advertisements Bills Washing Bills News Paper Bill Disposal of Paper Security Vetting of Completion Report

3 3 3 3 3 3 3

working working working working working working working

Section Chapter 12

Page 1 of 2


Remarks, if any

days days days days days days days

3 working days

SSO XII

XII

Processed In Time

Rev 00

ADFM

01.01.09

Page No.____


Process Manual

LIST OF RECORDS XII SECTION

S. No.

Record No.

Record Name

Format No., if any

Records Custodian

Retention Period

REGISTERS: 1

BG Register

AC/PBL/XII/BGREG/01

B5

2

FDR Register

AC/PBL/XII/FDR REG/01 TO 08

B5

3

Encashment Register

AC/BPL/XII/ENCASH REG/01 & 02

B5

4

FDR FOLDER

AC/BPL/XII/FDR FOLDER/01 TO 06

B5

5

BG FOLDER

AC/BPL/XII/BG FOLDER/ 01 TO 04

B5

6

DD FOLDER

AC/BPL/XII/DD FOLDER/01 & 02

B5

7

FDR VERIFICATION REGISTER

AC/BPL/XII/FDR VER./01

B5

8

Suspense Register Deposit XRM

AC/BPL/XII/DEP XRM /01 TO

B3

9

Deposit Work

AC/BPL/XII/D. WORK/01 TO

B3

10 MAX. Suspense Register

AC/BPL/XII/MAX /01 TO 18

B1

11 Objection Item Register

AC/BPL/XII/OIR/01

12 Saving Register

AC/BPL/XII/SAVING/01

13 Contractor Ledgers

AC/BPL/XII CL/01 TO 51

E.1338

B1 TO B4

14 Register of Paper Securities

AC/BPL/XII/PS/01 TO

A.1817

B5

15 Abstract of Bills passed CO7

AC/BPL/XII/CO7R/01

A.1102

A1

16

AC/BPL/XII/CO6R/01

A.1107

A1

Register of bills for internal checks CO6

17 Test Check Register

A.854

A1 A1

A1

AC/BPL/XII/Test Check

FILES :18 Unsanctioned Expenditure

AC/BPL/XII/U&E/ 01

B3

Till finalisation

19 Deposit Work

AC/BPL/XII/DW/02

B3

Till finalisation

20 Misc. Corrospondence

AC/BPL/XII/MISC/ENGG /C/03

B3

Till finalisation

21 Completion Reports

AC/BPL/XII/CR/04

B3

Till finalisation

XII

Section: 13

Page 1 of 2

11.11.09

Rev: 01

Approved By______ _


Record No.

S. No.

Record Name

Process Manual

Format No., if any

Records Custodian

Retention Period

22

Inspection Reports

AC/BPL/XII/IR/05

B3

Till finalisation

23

General R.J.V.

AC/BPL/XII./RJV/GEN/06

B4

Till finalisation

24

Rentetion Money

AC/BPL/XII/XRM/07

B3

Till finalisation

25

Telephone Bills

AC/BPL/XII/TeleBills/08

B4

Till finalisation

26

General Corros.S&T

AC/BPL/XII/S&T/Misc/09

B4

Till finalisation

27

MAX Corros.

AC/BPL/XII/MAX Corros/10

B1

Till finalisation

28

Transfer Certificate

AC/BPL/XII/TC/11

B4

Till finalisation

29

Income Tax Returns

AC/BPL/XII/I.T Returns/12

B1

Till finalisation

30

Ten Days Reports

AC/BPL/XII/10DAYS/13

A1

Till finalisation

31

Amc Corros.

33

MAX JV Imprest Corros.

B1 B1

Till finalisation

32

AC/BPL/XII/AMC Corros//14 AC/BPL/XII/MAX/ADJ/15

34

Misc. Corrospondence

AC/BPL/XII/Imp.Corros/16 AC/BPL/XII/MISC/ENGG /S/17

B2

35

Misc. Corrospondence

AC/BPL/XII/MISC/ENGG/N/18

B1

36

TDS Certificate

AC/BPL/XII/TDS/19

B1

37

Paper Securities

AC/BPL/XII/PS/20

B5

38

FDR Releasing

AC/BPL/XII/FDR REL/21

B5

39

BG/FDR Encashment

AC/BPL/XII/ENCASH BG/FDR/22

B5

Till finalisation

40

Encashement of DD/PO/BC

AC/BPL/XII/Encash DD PO BC/23

B5

Till finalisation

41

Misc. Corrospondence of P.S.

AC/BPL/XII/P.S/Misc/24

B5

Till finalisation

B2

Till finalisation Till finalisation Till finalisation Till finalisation Till finalisation Till finalisation Till finalisation


XII

Section: 13

Page 2 of 2

11.11.09

Rev: 01

Approved By______ _


Process Manual

FUNCTIONAL CHART SR.DFM

DFM/ADFM

SSO (XII) (A1)

AA (B1)

XII

Section: Chapter 14

AA (B2)

Page 1 of 1

AA (B3)

Rev 00

AA (B4)

01.01.09

AA (B5)


Process Manual

Contractor Bills flow Chart

Bills Received from executives

CO6 Taken

Internal Check Carried Out

CO7 Prepared & Bills Passed

Book Section For preparing ECS/EFT/Cheque

END

______________________________________________________________________________________ XII Section Chapter 15

Page 1 of 6

Rev:00

01.01.09

Approved by _______________


Process Manual

Imprest Bills flow Chart

Imprest Bills Received from executives

CO6 No.Taken through System

Internal Check Carried Out

CO7 Prepared and Bills Passed

Forwarded to Book Section For preparing Cheque

Cheques are prepared by Books Section and Cheques along with CO7 and vouchers handed over to Pay office staff. The process of Books section is defined in procedure manual of Books section. Paid Bills sent back by Pay office to Records section. Record section activity defined in Admn section procedure manual.


Page 2 of 6

Rev:00

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Process Manual

Retention Money (Expenditure Passed through Pay Order.) flow Chart Credit Received Debit received

Pay Orders Received from executives

Cash print

CO-6 No. taken through computer.

JV Print

JV

Cash print

Print

Internal Check Carried Out as per codal provision

Posted in RM Ledger

Posted in RM Ledger (CR)

Posted in RM Ledger (Dr. to RM susp allocation)

CO-7 prepared Forwarded toBooks Section for preparation of Cheque

Pay Order detail posted in RM Ledger

CR

Cheques are prepared by Books Section and Cheques along with CO7 and Pay Order handed over to Pay office staff. The process of Books section defined in Books section procedure manual. Reconciliation with General Book

DR



Page 3 of 6

Rev:00

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Process Manual

Miscellaneous Advances (Expenditure Passed through P.O.) flow Chart

Misc items passed by other section and ATD/ATC received from other units

MR Amt Rcd from Books Section

Pay Orders Received from

CO-6 Taken Cash Slip

Division Sheet

Internal Check Carried Out as per codal provision

Posted in Max Ledger Posted in MAX Ledger (Dr. to MAX susp allocation)

Posted in Max Ledger (CR) CO-7 prepared and POs passed in Max Ledger

Clearance after receiving vouchers from executives and JVs from other units Books section for Cheque

JV prepared (Dr to proper head and –Dr to MAX Susp

DR

Cheques are prepared by Books Section and Cheques along with CO7 and Pay Order handed over to Pay office staff. The process of Books section defined in Books section procedure manual.

CR

Paid Bills sent back by Pay office to Records Reconciliation with Cash Print section. Record section and General Book. activity defined in Admn section procedure ______________________________________________________________________________________ XII Section Chapter 15

Page 4 of 6

Rev:00

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Process Manual

Paper Security Flow Chart

BANK GUARANTEE

DEMAND DRAFT /B.C.

ON RECEIPT POSTED IN B.G. REGISTER

ADVISED TO ALL CONCERN FOR EXTENSION

POSTED IN FDR REGISTER

ENCASHED AND TRANSFERRED TO R.M. REGISTER IF S.D.

RELEASED AS PER AUTHOURISED LETTER FROM EXECUTIVE THROUGH P.O.

IF NOT EXTENDED, ENCASHED AND TFD. TO RM DEPOSIT REGISTER

FDR/STDR

POSTED IN FDR

ENCASHED AND TRANSFERRED TO RLY.EARNING IF TENDER COST

RELEASED AS PER AUTHORISED LETTER FROM EXECUTIVE


Page 5 of 6

Rev:00

01.01.09

Approved by _______________


Process Manual

EARNEST MONEY DEPOSIT PROCESS FLOW CHART EMD (Dr.)

EMD (Cr.)

Cash Slip

Divisional Sheet

Pay Order

Internal Check RJV Summary

EMD Register

CO 7

RJV Reconciliation Cr. Revenue Ledger

Dr


Page 6 of 6

Rev:00

01.01.09

Approved by _______________


Process Manual


Date

11-11-09

Section

13


List of Record

New Rev No.

01

________________________________________________________________________ XII SECTION CHAPTER 16

Rev: 01

11.01.09


Document No: SETT January 01, 2009

PENSION & SETTLEMENT SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5066 E-mail : [email protected] Compiled By (Deepti Wadhwani) SSO/SETT



ADFM


CONTENTS Revision No/Date

No. of Pages

Chapter No.

Title

1

Abbreviations

01/01/09

02

2

Introduction

01/01/09

01

3

Sources and references

01/01/09

01

4

Scope of work

01/01/09

01

5

Sectional Procedure

01/01/09

14

6

AFRES user manual

01/01/09

13

01/01/09

01

00

01

02


Mapping Chart

8

Responsibility Code Staff Sheet

01/01/09

01

9


01/01/09

01

10

Organization Chart

01/01/09

01

11


01/01/09

01

12

Calendar of Returns

01/01/09

01

13

List of Records

01/01/09

01

14

Process flow Chart

01/01/09

01

15

Sett. Section Flow Chart

01/01/09

01

16


01/01/09

01


Process Manual

ABBREVIATIONS S.No.

Term

Expansion

1.

AA

Account Assistant

2.

ADFM


3.

ATC

Advise of transfer Credit

4.

ATD

Advise of transfer Debit

5.

CO6

Audit voucher 6

6.

CO7

Cash Order7

7.

DA

Dearness Allowance

8.

DCRG

Death cum retirement Gratuity

9.

DFM


10.

DMO

Divisional Medical Officer

11.

DRM

Divisional Railway Manager

12.

ECC

Employee’s Co-operative Credit Society

13.

EFP

Enhanced Family Pension

14.

FA&CAO


15.

FD

Future Debit

16.

FIR

First Information Report

17.

GIS

Group Insurance Scheme

18.

HOD

Head of Department

19.

HQ

Headquarter

20.

JV

Journal Voucher

21.

LPC


22.

M.N.P.

Minimum Notice Period

23.

P.Tax

Professional Tax

24.

PFRO

Provident Fund Realizing Order

25.

PPO

Pension Pay Order

26.

QS

Qualifying Service

27.

RELHS

Railway Employees Liberalized Health Scheme

28.

Rly

Railways

29.

SOPEST

Schedule of Power on Establishment Matters

__________________________________________________________________________________ SETT.SECTION CHAPTER 01 REV 00 PAGE 1 OF 2 01.01.09

APPROVED BY_______


Process Manual

30.

SR

Service Record

31.

SR.DEN

Sr. Divisional Engineer

32.

SR.DFM


33.

SRPF

State Railway Provident Fund

34.

SSO


35.

M.N.P.

Minimum Notice Period


APPROVED BY_______


Process Manual

INTRODUCTION: The pension and settlement section is one the most mportant section deals with the pensionary benefits granted to the Raiwlay servants in respect of their services generally fall with one or other category viz. Superannuation pension, invalid pension , commutation , ex-gratia pension, DCRG, family pension, Technical quality, death gratuity etc. The detailed rules regarding the grant of pensionary behnefits one contained in the IREM vol II , Rilway pension rules 1993 and extant orders are issued from time to time . Sections deals with all retirement benefits to the employees.

____________________________________________________________________________________ SETT.SECTION CHAPTER 02 REV 00 PAGE 1 OF 1 01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction, therefore; any violation of these provisions would be treated as an irregularity. The circulars issued by Railway Board are extension of codal provisions and they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. In this Process of framing this document on Settlement Section, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of Pension and Settlement section is guided by the following documents: •


•


•

Pension Manual,

•


•


(The above codes and circulars are also available in the Indian Railway website)

In this documents instead of reproducing details from codes and manuals the relevant paras have been quoted in abbreviated form. For example 1335 A1 means paragraph 35 of Chapter XIII, Indian Railway Code for the Accounts Department Volume I. Similarly 5 Appendix VIII-A1 means paragraph 5 of Appendix VIII of the Indian Railway Code for the Accounts Department Volume I.

_______________________________________________________________________________ Sett. Section Chapter 3 page 1 of 1 Rev 00

01.01.09

Approved by _______


PROCESS MANUAL

SCOPE OF WORK: The scope of work of the Pension and Settlement Section can broadly be summarized as under: 1. Verification, Checking and passing of Settlement claims pertaining to: (I)

Normal retirement cases,

(ii)

Other than Normal retirement cases (ONR)

(iii)

Expiry cases (D.C.RG. Commutation Value, G.I.S., Leave Salary, Last month wages),

(iv)

Medical claims Proposals of retired employees.

2. Calculation of Pension and other arrear claims like HRA, CCA, NDA, NHA, and Mileage, TA conveyance, Transfer Grant and retired employees. 3. Preparation of P.P.O.s of all type of Settlement cases of retired employees including revision of Pension. 4. Checking of P.P.O.s and processing for the countersignature of AO Pension, HQ. 5. Passing of Unpaid pay orders of Retired employees. 6. Posting and reconciliation of F.D. and Funeral Advance. 7. All correspondence pertaining to Pensioners, Bank, R.T.I. PNM etc. 8. Preparing and disposal of all returns of sett. Section. 9. Running of Audit Tail in AFRES. 10. Attend settlement functions and Pension Adalats. 11. Revision of PPO.


APPROVED BY_______


Process Manual

SECTIONAL PROCEDURE (I)

(A)

TYPES OF PENSION:There are seven types of settlement cases received by the section which are detailed below :Superannuation Cases:

i)

SR’s relating normal retirement and voluntary retirement employees received for verification two to three month’s prior from the date of retirement. These SRs are returned back to the Department dully verified in all respect.

ii)

Service Records of settlement cases along with settlement papers (i.e. Booklet A, B, C) received from DRM (P)/SR.DEN/OR Commandant RPF /BPL on same month.

iii)

On receipt of settlement cases the dealing clerk carries out the internal check’s such as verification of Date of Birth, Appointment date, Retirement date, the dealing clerk gives AU6 NO. to the case. Then the dealing clerk calculates the DCRG and commutation value based on the fixed age factor of 61 years for Normal retirement and pension and family pension.

iv)

Various types of recoveries such as RELHS, GIS, FD, Elect. Bills and House Rent , Loans .P. Tax, ECC recovery ,audit recovery Store Debit etc. are also to be checked and verified.

v)

All calculation works out through computers as well as in a sheet and put up to ADFM for obtaining approval.

vi)

After approval the enfacement column is filled indicating Gross amount ,Deduction amount and Net amount. and party name is also to be mentioned ,whose favor the cheque is to be prepared.

vii)

Preparation of CO7 and allocation along with payment advice in triplicate.

viii)

Posting of full details of each type of settlement cases in the settlement ledger (manually) against unique page allotted for it.

ix)

Immediately after sign of

ADFM , the CO7 along with payment advice and

voucher dispatched to Books Section for preparing Cheque. x)

Feeding the pension data in computer for printing the PPO through EDP center.

xi)

Printed PPOs cross checked with records and details of pension endorsed in the settlement register.

________________________________________________________________________________________ SETT.SECTION CHAPTER 05 REV 00 PAGE 1 OF 14 01.01.09



xii)

Process Manual

Immediately after sign of ADFM PPOs along with the Pension Booklet ‘C’ forwarded to FA&CAO’s office for obtaining the counter signature.

xiii)

Pension copy of PPO handed over to Pensioner, Disburser copy dispatched to concern Bank.

xiv)

Printing of CO6 Register , CO7 Register are also ensured.

xv)

Service Records return to concerned Department from where the case is received by this office along with the copy of PPO and party Advice .

xvi)

Leave salary is to be passed in the following month on the receipt of Pay sheet along with attendance of last month.

(B)

Voluntary retirement Case: In addition to the details stated at (A) above, the procedure specifically earmarked for dealing the cases of Vol. Ret. is adopted as detailed below: Verification of three months notice period .

i)

ii) Acceptance by the Comp. Authority and the letter of vol. Retirement iii) Verification of waival of notice period by the Com. Authority in case the notice period is less than three months from the date of retirement. iv) Verification of weightage of qualifying service.( This has been dispensed with in new cases.) v) Calculation of Settlement dues is similar to that of Superannuation cases. vi) The leave salary is to be passed along with the settlement dues. (C)

Compulsory Retirement Case: In addition to the details stated at A&B above, the procedure specifically earmarked for dealing the cases of Compulsory Ret. is adopted as detailed below: i)

Verification of letter containing the penalty imposed by the comp. Authority and the date of comp. Retirement.

ii) Verification of the fact whether the comp. Retirement is

“with” or “without

pensionary benefit”. iii) If the Comp. Auth. has decided that “with pensionary benefits” then the DCRG is worked out according to the percentage decided. iv) Pension /Family Pension is authorized without considering the commutation factor.




Process Manual

v) If the Comp. Auth. has decided “without pensionary benefits” then only the own contribution of the employee i.e. PF and GIS is passed. No pension/family pension is authorized. vi) The commutation value is not passed along with the settlement dues but at a later date on receipt of the recommendation of the Medical Board regarding the age factor of the employee. (D).

Medically Unfit Case: In addition to the details stated at (A) above the following procedure specifically earmarked for dealing the cases of Medically Unfit Cases is adopted as detailed below: i)

Verification of medical certificate issued by the medical authority indicating the employee is medically unfit for all classes.

ii) The commutation value is not passed along-with the settlement dues but at a later date on receipt of the recommendation of the Medical Board regarding the age factor of the employee. (E)

Removal Cases: In addition to the details stated at (A) above, the procedure specifically earmarked for dealing the cases of Medically Unfit Cases is adopted as detailed below: i)

Verification of letter containing the penalty imposed by the comp. Authority and the date of removal from service.

ii) Verification of the fact whether the removal from service is “with” or “without pensionary benefit”. iii) If the Comp. Auth. has decided “with pensionary benefits” then the DCRG is worked out according to the percentage decided.(maximum DCRG admissible in such case is 2/3 only) “without pensionary benefits” then only the own contribution of the employee i.e. PF and GIS is passed. No pension/family pension is authorized. iv) The commutation value is not passed along-with the settlement dues but at a later date on receipt of the recommendation of the Medical Board regarding the age factor of the employee.

(F)

Death Case:




Process Manual

In addition to the details stated at (A) above the following procedure specifically earmarked for dealing the cases of Medically Unfit Cases is adopted as detailed below: i)

Verification of Death certificate issued by the local bodies in original.

ii)

Verification of nomination executed by the deceased employee

iii)

Verification of Family particulars.

iv)

Verification of disputed claims such as more than one wife, claims from the parents of deceased employee, and court attachment etc.

v)

Verification

of

succession

certificate/affidavit/no

objection

certificate,

indemnity bond issued by such authorities in disputed case. Referring disputed case to Rly’s Law Officer through DRM (P/Sett) to obtain

vi)

his opinion. The share of widow is passed through Cheque, drawn in favour of the

vii)

concerned Bank against the A/c No. of the widow. The shares of children’s are passed through Cheque by sending the same at their residential address. . Dues of minor’s are withheld for want of guardian-ship certificate. Family Pension is authorized in favour of :

viii)

a) Where only one widow is the claimant, full pension to her. b) Where one or more widows are claimant, proportionately amongst the widows, However other checks are to be exercised as per Chapter IX of Pension Manual. (G)

Missing Case: In addition to the details stated at (A) above the following procedure specifically earmarked for dealing the cases of Medically Unfit Cases is adopted as detailed below: 1)

Verification of F.I.R. lodged in the Police Station regarding missing of the Railway employee.

2)

Sanction of the competent authority is verified for treating the case as missing.

3)

Settlement dues such DCRG, PF, GIS, is passed after one year from the date of FIR lodged in the Police station. Half of the DCRG is withheld for the period of seven yrs. From the date of FIR lodged in the Police station.

4)

The GIS contribution is only paid to the claimant. The interest on GIS is paid after the period of seven yrs. From the date of FIR lodged in the Police station.




5)

Process Manual

The settlement dues are passed only on receipt of Indemnity Bond from the claimant.

6)

The family pension is provisionally passed at normal rate after one year from the date of FIR lodged in the Police station.

7)

After completion of seven yrs. from the date of FIR lodged in the Police station the case will then be treated as Death case and the balance amount of DCRG withheld and GIS interest will be passed in favour of the claimant. The Family Pension will also be then revised as applicable in death cases and accordingly the arrears of Pension will be passed. In addition to the above work the paysheets for following dues are also dealt in Sett. Section. 1) Leave salary 2) PLB 3) Transfer and Composite allowance 4) Difference of Pay 5) Difference of DCRG 6) Accident Free Awards to the running staff 7) Difference of D.A. in Leave Salary These pay sheets on receipt in the section are given CO6 number and are sent to Estt. Section for certification and are subsequently passed for payment by the concerned dealing clerk. The details of which are recorded in the settlement register maintained for the purpose. The following vouchers are also dealt by sett. section i)

Refund Voucher for releasing the Future Debit booked under Deposit Pension.

ii)

Pay order for passing the amount booked under Deposit P.F.

iii)

Pay order for Re-imbursement of Medical claims

The concerned dealing clerk also passes these Vouchers for payment by recording the amount in the Settlement register. In case of item 1 and 2 the corresponding debit in the Suspense register like Deposit Pension and Deposit P.F. for the amount so passed is also made. (II)

Dealing with the proposals of revision of pension cases: There are following types of revision cases:




Process Manual

(i)

Pre 1.1.2006

(ii)

Post 1.1.2006

(iii)

Mileagre cases

(iv)

Revision of pay due to stepping up or other

These cases are dealt as under: i) Scrutiny of the application ii) Linking of Original record in Settlement register and case file iii) Verification by Sett. Section iv) Punching of Data in the respective Software v) Verification of Working Sheet along with PPO vi) Issue of PPO to the FA&CAO for onwards transmission to the Paying Branch. (III)

Voluntary Retirement proposals: Cases for Voluntary retirement are received from Personnel Branch. The cases are

examined in the light of the following: Whether Minimum Notice Period (M.N.P) is complied with. If M.N.P. is not complied with whether the same is condoned by HOD Ref: Item No.55 of SOPEST Whether Voluntary retirement application is accepted by HOD. Whether minimum qualifying service condition is satisfied. (IV)

Scrutiny of qualifying service of the employee. a)

If appointed in substitute, four months service to be deducted for other than teachers and three months for teachers. – PENSION Manual Para 32 –Chapter III.

b)

If appointed as monthly rated employee half the MR period to be considered for qualifying service till the date of regularization. -Pension Manual Para 31- Chapter II.

c)

The period of sick period has to be supported by Doctor’s certificate.

d)

Entry in the SR for date of birth, date of appointment, date of regularization to be verified.

A sample case is furnished below:YEAR

MONTH

DATE




Process Manual

Date of retirement

2003

06

30

Date of Appointment

1974

12

22

ADD half of MRCL period

01

02

10

Total Service

29

08

18

LESS: Non qualifying service

01

10

20

Net Qualifying service

27

09

28

- Railway Services (pension) Rules-1993 Chapter –VI , Para 67. (V)

Leave Verification:

Before processing the cases for settlement the leave account of the employee is verified in this section. The leave account along with the Service record is received from Personnel department. It is to be ensured that entries as regards debits and credits are properly entered in the leave account i.e not more or less than permissible. In case of without pay leave 1/10th of the total number of days is debited. Whether number of days carried forward from the previous page is correct. In case of transfer cases, un-availed joining time is properly credited. Leave account does not exceed more than maximum i.e 300 days and upto first half of 1997 –240 days. (300 days with the implementation of V Pay Commission)at the time of settlement previous three years leave account is checked. (VI)

Certification of Group Insurance Scheme amount: Payments due to the employee at the time of settlement are prepared by the section

as followings: In case of Superannuation, compulsory retirement, voluntary retirement the amount recovered till the date of retirement with interest is certified. In case of expiry of the employee the maturity value due to him/her is certified .In addition Lump sum (insurance cover) amount as per the Group in which the employee is working is also certified. It is ensured that recoveries are made correctly as per the Group in which employee is working i.e A,B,C,D . Whether employee is a member of GIS scheme or Railway Employees Insurance Scheme. In missing cases whether FIR has been filed. Lumpsum (insurance cover) amount is permitted only after seven years. ________________________________________________________________________________________ SETT.SECTION CHAPTER 05 REV 00 PAGE 7 OF 14 01.01.09



Process Manual

In case of promotion, change In-Group of the employee as shown in the SR should reflect change in the GIS amount recovery chart given by the Personnel department. Certification is done as per the GIS table received every year in the month of January from FA & CAO’s office.

(VII) MISC. In addition to the above the following suspense heads are also being maintained in settlement section :-

(i)

ii)

FUNERAL ADVANCE

iii)

DEPOSIT PENSION.

FUNERAL ADVANCE:- Debit items received through head quarter division sheet against expired employee(when amount is given to the deceased of the employee from station through station pay order) Clearance of the item is done as soon as the settlement case received from the executive by deducting the funeral advance amount from the dues of the employees while preparing of Co7 of the employee’s case. (ii) DEPOSIT PENSION:-Debit posting of items is made Immediately after receipt of cash print and RJV print of unpaid items from books section. Deposit pension items cleared as soon as the clearance certificate received form the executive for the reason they kept in this head.The old items /hard core items are to be cleared after stipulated time. For the purpose the letter is to be forwarded to personal department, pensioners are also to be advised .The guide lines for the clearance of the item is laid down in the Accounts code Para 319 and such procedure is to be adopted for clearance the items.

(VIII)

CHECK LIST ON SETTLEMENT OF PENSION CASES: Following checks are to be exercised while checking and passing retirement

cases. These checks are illustrative but not exhaustive: i)SERVICE REGISTER & LEAVE ACCOUNT : The service register is complete in all respects. Entries on the first page of the service register is filled in completely and correctly duly attested by the competent authority. Date of birth is written both in figures and words. Entry in the service register regarding regularisation of casual labour service is made ________________________________________________________________________________________ SETT.SECTION CHAPTER 05 REV 00 PAGE 8 OF 14 01.01.09



Process Manual

duly quoting the authority. Entries regarding increments, promotions, pay fixation, suspension and its regularisation, punishments with nature like postponement of increment indicating cumulative/

non-cumulative,

reasons

for

additional

increments/advance

increments/special pay/personal pay, etc. are entered duly quoting the authority and duly attested by Gazetted Officer. Unexpired portion of punishment, if any, have been got modified by the competent authority. The pay fixation due to implementation of the recommendations of IIIrd ,IVth and Vth Pay and VIth Commissions has been verified by accounts and the fixation slip pasted in the service register. Entries regarding participation in any strike and the treatment of the period, authority for condonation of break in service, if any, are made with attention by competent authority. Entries in service register regarding reasons for quitting service, such as superannuation, vol. retirement, resignation clearly indicating the date and the authority are made and attested. In death cases, entry regarding eligibility/non-eligibility for Workmens' Compensation under Workmen's Compensation Act are made. Service verification entry in service register is made every year duly indicating the non-qualifying service as mentioned in the leave account. Entry regarding eligibility for fixed medical allowance is made. Changes and corrections in leave accounts are made under attestation of the competent authority. ii)PENSION BOOKLETS : All the required forms of the pension booklet are correctly and completely filled in as per the instructions. The photograph/joint photograph is attested by gazetted officer and affixed in the column provided for ( not stapled ). The bank opted by the employee/family for drawal of pension/family pension is authorised by the Board for disbursement of pension duly furnishing the account number. In case of death, legal heir certificate is correctly filled in. ________________________________________________________________________________________ SETT.SECTION CHAPTER 05 REV 00 PAGE 9 OF 14 01.01.09



Process Manual

Affidavit and indemnity bonds are enclosed wherever necessary. While furnishing the family composition the name of the wife/husband if pre-deceased/divorced is also mentioned. The date of birth of the children are furnished in the prescribed form duly indicating their status i.e.

married/unmarried/student/ employed/ divorced/ mentally or

physically challenged. Signatures of the pension sanctioning authority are to be obtained wherever necessary and particularly on page 3 & 5 of the booklets for superannuation/vol. retirement/ compulsory/medically unfit cases of family pension and Page 12 in case of family pension. If the case is covered under Workman Compensation Act Pension @ 45% is to be disbursed. The application for commutation of pension is filled in all respects completely, duly indicating the percentage proposed to commute. Q.

CALCULATION SHEETS AND OTHER DOCUMENTS : The average emoluments and qualifying service are worked out correctly duly furnishing details of non-qualifying service statement, if any, in detail. Retirement gratuity/death gratuity, pension, commutation, family pension are calculated correctly and signed by gazetted officer. Case history of service duly signed by gazetted officer is enclosed. In death cases, wages drawn beyond the date of death during assumed attendance period is worked out and proposed for recovery. Statement of death gratuity distribution is enclosed & GP95 forms duly signed. EFP is sanctioned only in cases where the employee has rendered not less than 7 years of qualifying service. In death cases, death certificate is enclosed and a specific mention made whether funeral advance was paid or not, duly indicating the amount, if paid. In case of family pension in favour of mentally retarded/physically crippled child, the necessary certificate from a Rly. Doctor, not below the rank of DMO stating that the said person has no earning capacity, is enclosed along with guardianship certificate from Court of Law for drawing pension. Joint a/c no. in the case of mentally retarded/physically crippled and the guardian to be submitted along with the joint photograph duly attested by a gazetted officer.




Process Manual

In case of compulsory retirement a copy of the order of Disciplinary Authority imposing the penalty is enclosed. In case of compulsory retirement/medically unfit and pensioner who is in receipt of compassionate allowance, since the commutation of pension shall become absolute on the date on which the medical authority signs the medical report, the commuted value is taken accordingly. In the case of missing employees, a copy of first information report and the final report from Police department is enclosed. In case of vol. retirement, the date of vol. retirement is to be treated as non-working day and if salary was drawn for that day, the same is proposed for recovery. In case of Gazetted officers, the statement of service for the period of gazetted service, Annexure 'A', in case of Group 'B' officers, a copy of a letter showing the handing over the Metal Token are enclosed. A copy of vigilance clearance certificate is

also

enclosed in all the cases. Required no. of GP46 forms are submitted. LPC is enclosed duly mentioning the recoveries to be made from gratuity. No dues certificate is furnished by the respective accounts officer in the case of Divisional officers' cases. It may also be ensured that the last rate of pay shown in the LPC and that taken into account for working out retirement benefits is one and the same. PFRO: All columns of the PFRO are filled in and specific endorsement whether the retired/deceased employee is/was in occupation of quarters or not is made. A copy of the quarter vacation memo duly signed by concerned SE is enclosed along with final electricity bill to release the gratuity. A copy of memorandum of sanction of encashment of leave is enclosed. Annexure 'C' for claiming GIS is completely filled in and the amount worked out correctly. The following details are received by this office along with the cases. i)

Letter of Voluntary Retirement and compulsory retirement issued by competent(If applicable ) .

ii) Booklet A,B & C along with two Photographs. iii) Leave account along with Qualifying service . iv) G.I.S. FORM no.6 ________________________________________________________________________________________ SETT.SECTION CHAPTER 05 REV 00 PAGE 11 OF 14 01.01.09



Process Manual

v) T 290 F issued by department where the employee was working . vi) G 95. vii) No claim certificate (showing the recovery if due against the employee). viii) Pay sheet of Leave Salary. ix) Option of RELHS & Medical allowance. x) Xerox Copy of Bank account. xi) Vigilance clearance certificate. xii) Other necessary enclosures as per the requirement of the case. IX)

Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1]

IX.I)

Recording of results of Test- Check; _

The result of test check should be recorded systematically in a manuscript register in the form given below:Item of

SR

Extent

Particulars of

Name of the

Result of Whether

work

of

vouchers

SO/SSO (A)

Test

discrepancy

test

check

elected for

who had test

check

col.6

prescrib

test check

checked the

pointed

item

the

NO. checked

Test

ed

the

has

in been

out

by

supervisory

staff 1

2

3

4

5

6

7




Process Manual

The test check register should be opened separately by each official, the is required to be made in accordance with these orders.

test check

The entries made in the

register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check.

IX.II)Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should be put up for inspection by Officers. IX.III)Periodicity of submission of Test- Check oregister to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. Important tips for AFRES USERS: Each and every user in the section including S.S.O. is allotted separate ID name and password. Supervisor o the section will ensure the periodical changes of password exists for each and every user of section. The entry of such effect is to be kept in the manuscript register opened for the purpose. The period for changing in password will be at the interval of at least one month.




Process Manual

After customization of AFRES program, SSO (In charge of the section) will run Audit trail of their section. This is to be run at the interval of 15 days and obtain signature of concerned officer. SSO will be given feasibility with their user ID and password for accessing and running Audit trail. It is also to be ensured by supervisor of the section that the ID and password is not to be shared by more than one staff of the section. If there is any modification in any rules/programme due to Railway Bd’s policy/circular /orders or due to any reasons the modification in the AFRES program is done the proper testing of such changes is to be carried out and results of such effect to be recorded before final implementation of application. The detail procedure on AFRES USER is annexed separately.




Process Manual

1. Objective of this document The purpose of this user manual is To explain / describe the various options available in the module

To provide guidance on the use of options provided in the main menu

To give instructions on how to enter data in the various screens. This document also discusses all important error messages and problems the user might encounter in the course of operating this software module. 2.

Introduction

The Advanced Finance and Railway Earning & Expenditure System or AFRES for short, is an integrated system that covers the working of the accounts office at the zone level and at _____________________________________________________________________________________________ SETT.SECTION CHAPTER 06 REV 00 PAGE 1 OF 13 01.01.09



PROCESS MANUAL

the division level. The system handles payments made by the Railways and accounts of railway earnings apart from regular finance and accounts functions. A number of associated activities are also covered. AFRES is organized into modules, each module handling a category of activities. The different modules are Books, Cash & Pay, Costing, E-Suspense, Fuel Accounting, Finance, Internal Check, Pension, PF, Suspense and Traffic Accounts. 4.1)

Function: Pay Unit Directory This form is used to enter/edit any pay unit details. Form Layout: Pay Unit Directory

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Description Paying Unit Type Pay unit Type Payment Mode Mode of payment Link Code Link branch code

4.2)

Paying unit Code Description

Paying Unit branch code Paying Unit branch name

BSR Code

BSR Code

Address

Address of Link branch

Pin code

Pincode of Link branch

Function: Link Directory This form is used to enter the Link branch details.

_____________________________________________________________________________________________ SETT.SECTION CHAPTER 06 REV 00 PAGE 2 OF 13 01.01.09



PROCESS MANUAL

Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Description Link code Link branch code Focal Point

Focal Point

Address

Address of the Link branch

Pin Code

Pin code

4.3) Function: Commutation Rate Table This option provides the facility to Update commutation rated for different age groups. Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt

Description

AGEFROM

Age from which the eligibility starts




AGETO

4.4)

PROCESS MANUAL

Maximum age for the given the start age

Function: Relief Rate Table This form is used to enter the relief rates. Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Description Effective Date Effective from date Relief Rate

Relief Rate

Relief Type

Type of Relief

Description

Description of Relief type

4.5) Function: Ready Reckoner This form is used to enter the Pay Fixation details. Form Layout:




PROCESS MANUAL

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Description Basic From Rs. Basic Start range To Rs. Basic End range

4.6)

DP Rs.

Dearness Pay

DA Rs.

Dearness Allowance

IRI Rs.

Interim relief - I

IR II %

Interim relief – II

Weightage

Weightage

Function: Scale Directory This form is used to maintain the scale code directory Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Description Scale Code Scale code Minimum Scale Incr1

Minimum Scale Increment 1

Stage1

Stage 1

Incr2

Increment 2

Stage2

Stage 2

Incr3

Increment 3

Max. Scale

Maximum scale




4.7)

PROCESS MANUAL

Function: Employee Details This form is used to enter all the employee-related data required for pension calculation. Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Employee Name Designation Trade code Sex Dept Code Staff Category Date of Birth Date of Join Date of Retirement Accounting Unit Marital Status Bill Unit Leave Type Leave Balance From Date To Date No. of days Medical certificate Tot Days Effective Date Basic Rate 4.8)

Description Employee code Employee name Designation Trade code Sex Department code Staff category Date of Birth Date of Joining Date of Retirement Accounting unit Marital Status Bill Unit Leave code Leave balance Leave taken from Leave taken till No of Days Medical Certificate required Total no of days Effective date Rate of Pay

Function: Employee Details (EGP) This form is used to enter all the employee-related data required for Exgratia pension calculation.




PROCESS MANUAL

Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Employee Name Designation Trade code Sex Dept Code Staff Category Date of Birth Date of Join Date of Retirement Accounting Unit Marital Status Bill Unit Leave Type Leave Balance From Date To Date No. of days

Description Employee code Employee name Designation Trade code Sex Department code Staff category Date of Birth Date of Joining Date of Retirement Accounting unit Marital Status Bill Unit Leave code Leave balance Leave taken from Leave taken till No of Days




Medical certificate Tot Days Effective Date Basic Rate

4.9)

PROCESS MANUAL

Medical Certificate required Total no of days Effective date Rate of Pay

Function: Enter Pension Details: This form is used to Input the data for employees who are retiring during the month or for whom the pension settlement has to be made. Allows entering type of separation, pension type, paying unit code and beneficiary details. PPO number is generated at this point. Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt Description PPO Number PPO Number is displayed Employee Code

Enter the Employee Code. It cannot be left blank.

Accounting Unit Designation SB A/c No. Cessation Reason

Accounting Unit is displayed Designation is displayed The Account Number of the employee has to be entered here. The Cessation reason has to be entered here. It can be selected from the List of Values. The Date of cessation should be entered in 'DD/MM/YYYY' format. The Pension type of the Employee has to be entered here. The Pension start date has to be entered in 'DD/MM/YYYY' format. Pension start date cannot be lesser than the Cessation date. If the Pension type is Provisional Pension then the Pension amount can be entered. The payment mode has to be entered here.

Date of Cessation Pension Type Pension Start Date

Pension Amount Payment Mode




PROCESS MANUAL

Paying Unit Link Code Substitute Service Other Services

The Paying unit has to be entered here. Link branch code The number of months and number of days has to be entered. The number of years, month and the days are to be entered in this column. Club Other Services This field is provided with a List box. Commutation This field is provided with a List box. Comm. %age Enter the Percentage of commutation. Comm. Opt. Dt. Enter the Commutation option date. Weight age Enter the No of days, Months and years Medical Allw. Medical Allowance Choose (Yes/No) Med. All. Start dt. Medical Allowance Start Date Comm. Start dt. Commutation Start Date. Default is Pension start date Pay Comm. Pay commission. Default is 5 Last Pay Scale Latest Scale code State code State Code Debit Rly. Railway to be debited Permanent Address The Permanent address of the Employee has to be entered. Present address The Temporary address of the Employee has to be entered. Sl. No. The serial number will be automatically generated in each case. Beneficiary Name The beneficiary name has to be entered here. Date of Birth Enter the date of birth of the beneficiary in ‘DD/MM/YYYY’ format. Sex Enter the Sex of the beneficiary Emplyd Enter if the beneficiary is employed or not. Relation Enter the relation between the beneficiary and the employee Legal Guardian Name Enter the legal guardian name. Applied Select Yes if the Beneficiary is a Primary Beneficiary else No 4.10) Function :Revision of pension details This form is used to modify any information, which has revised for the pensioner for example the pay unit code, address etc. This form also allows splitting a pension among multiple beneficiaries based on the percentage distribution, which will be entered by the user.




PROCESS MANUAL

Form Layout:

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt PPO Number PF number Pension Type Payment Mode Focal Point Paying Branch Link Code SB A/c No. Closed Start Date Non Qual. Service Days Other Services Other Service Club Commutation Comm. % Comm. Opt. Dt Comm.Ded. Start Date Comm. Surrender Date Comm. amt Comm. Dedn Amt

Description PPO Number. PF Number Pension type Mode of Payment Focal Point branch Paying unit branch Link branch code SB account number Pension Status Pension Start Date Non Qualifiying service – Months entry No of Days to be entered for NQ service Other Services – Enter Days, Months and year Club Other services – Yes / No Commutation option required – Yes / No Commutation Percentage Commutation option date Commutation Deduction start date Commutation Surrender date Commutation amount Commutation Deduction amount




Payable Weightage Pension Amount EFP Amount OFP Amount Permanent Address Present Address Sl.No. Beneficiary Name Date of Birth Sex Emplyd. Relation Legal Guardian Name Currently paid to Distribution SB A/c No. Pay Mode Bank Name Paying Branch Link Code Address Pension Type Payee Pension Amount Commutation Y/N Commutation Amount Comm Dedn Amt Residual Pension Comm Start dt

PROCESS MANUAL

Pension Payable amount Weightage Pension amount Enhanced Family Pension amount Officiating Family Pension amount Permanent Address Present Address Beneficiary Serial Number Beneficiary Name Date of Birth Sex Employeed Relation ship Legal Guardian Name Currently paid to Yes / NO Distribution percentage SB Account Number Mode of Payment Bank code Paying unit branch Link branch code Address of Link branch Pension type Payee Pension amount Commutation (Y / N) Commutation amount Commutation deduction amount Residual Pension Commutation start date

4.11) Function: Pension Pay Order (PPO) Sanction This form is used to freeze an account of an employee. Once the account is freezed the account cannot be modified. Only those accounts, which are not freezed, are displayed. The user is not allowed to freeze an account, which has already been freezed. Form Layout:




PROCESS MANUAL

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt PPO Number Name Freeze View Employee Details

Description PPO Number is displayed Name is displayed If you want to freeze a particular Employee's account then this column has to be Ticked. Click this button to view the Employee details - name, designation, accounting unit pension type, pension status etc.

4.12) Function:Average Salary Entry This form is used to find the Average salary for an employee. In the details block the salary for all the months along with Pay, No. of days in month, No. of days on leave are to be entered. Once these details are entered the No. of working days, Pay ratio, Pay Eligible is calculated Form Layout:




PROCESS MANUAL

The details regarding kind of data accepted by the AFRES System and other particulars are given below:Prompt PPO Number Employee Sl. No. Year & Month Pay

Description Enter the PPO number in this field for whom you want to find the average salary. Employee is displayed Sl. Number is displayed In the details block the salary for all the months along with Pay, No. of days in month, No. Of days on leave are to be entered. The pay of the employee for the entered month and year must be entered here.

No. of days in The number of days in the month has to enter in this field. Month No. of days in Number of days without Pay has to be entered here. WP No. of days in Number of days in FP is displayed FP Pay Eligible Pay Eligible is displayed Pay Ratio Pay Ratio is displayed 4.13) Reports List : Report Name Report ID Checklist of Employees AFPNR02 Checklist of Pension Records AFPNR09 Average Pay Calculation AFPNR01 Pension Calculation work AFPNR03 Sheet DCRG List for the month AFPNR04 Pension Pay Order (PPO) AFPNR05 Pension Pay Advice (PPA) AFPNR06 Pension Scroll Control Totals Pension Suspense Summary Pension Suspense Checklist Checklist of Paying Unit Directory Checklist of Commutation Rate Table

AFPNR10 AFPNR11 AFPNR12 AFPNR07 AFPNR08




PROCESS MANUAL

ACTIVITY/ RESPONSIBILITY MAPPING CHART (SETTLEMENT SECTION)

Scope Of Work

Dept.

Supervisor Code

STAFF CODE

Verification,Checking and passing of Settlement cases of :

OPTG,COMML,LOCO(S), Running Staff of BPL Division( Drivers,Guard)Education, Personal ,Gazetted officers of all Department RCT,Accounts.S&T.

SSO

AA

Medical,RPF,ENGG.North (BPL to BINA ,GUNA & SVPI)

SSO

AA

DSL Shed,Elect.(TRS),(TRD) (GEN.), C&W,ENGG. SOUTH(HBD TOKNW)

SSO

AA

All Deptt.

SSO

AA

All Deptt.

SSO

AA

All Deptt.

SSO

AA

S. No.

1

2 3

Normal,Other than Normal and Expiry cases(D.C.RG.,Commutation Vaulue,G.I.S., Leave Salary, Last month wages)and calculation of Pension and other arrear claims like HRA,CCA,NDA,NHA,Mileage,TA convenyance, Transfer Grant and proposals of Medical claims of retired employees.

Preparation of P.P.O.s of all type of Settlement cases including revision of Pension.Checking of P.P.O.s and countersigned by HQ . Passing of Unpaid pay order of Retired employees. Posting and reconciliation of F.D. and Funeral Advance.

4

All correspondence for Pensionars, Bank,R.T.I. etc.

5

Preparing and disposal of all returns of sett.section.

6

Running of Audit Tail

SettSection: Chapter 07 Page 1 of 1

SSO A1

Rev 00

01.01.09

Approved by: ________________


PROCESS MANUAL

SETTLEMENT SECTION STAFF CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

1

DIPTI WADHWANI

S.S.O

A1

2

JAGDEV SINGH

S.S.O

A2

3

ARUN SINHA

A.A.

B1

4

BHUPENDRA SINGH

A.A.

B2

5

M.L.KHATRI

A.A.

B3

6

P.V.NIRKHE

A.A.

B4

7

SHIV RAM MEENA

A.A.

B5

8

NAND RAM MEENA

A.A.

B6


SETT, SECTION CHAPTER 8 PAGE 1 OF 1 REV: 00 01.01.09



Process Manual

Measurable Parameters

Sr.


No. 1

No

of

Days

Allowed

for

(immediately

on

disposal Registration of Settlement case

One

day

receipt) 2

Movement of case for certification in 3

7days

sections 3

Calculation of Settlement

5 days

dues,preparation of CO-7, Posting of the Settlement Register 4

Punching of data and monitoring of

6 days

printing of PPO 5

Verification and final authorisation of

6 days

PPO and its dispatch to H.Q. 6

Certification of supplementary

10 days

paysheets and passing of supplementary pay sheets. 7

Pension revision

One month (depends upon the proper documents received)

8

Posting of Suspense Register

One day

9

Review of Suspense balance

15 days

10

Authorisation of subsequent family

15 days (depends upon receipt

pension

of old PPO from the Bank)

Reply asked through R.T.I.

As required under RTI ACT

11

(Possibly within the same day). IMPORTANT NOTE: It is to be ensured by the concerned section in charge that the updating of system is take place within barest minimum time and any revision, on account of new rule/instruction from Rly Bd/ HQ’s warrants revision of process manual, is taken place within one week of receipt of letter. However, to ensue the task “On EVERY 1ST DAY OF THE MONTH THE SECTIN INCHARGE WILL REVIEW THE SYSTEM AND ENSURE THAT ALL UPDATION /REVISION DURING THE MONTH ARE TAKEN PLACE.”



Process Manual

SR.DFM's Office, West Central Railway, Bhopal

SETT SECTION FUNCTIONAL CHART

ADFM

SSO (A2)

SSO (A1)

A.A (B1)

SETTSection Chpater 10

A.A. (B2)

Page 1 of 1

A.A. (B3)

Rev 00

01/01/09

A.A. (B4)

A.A. (B5)

A.A. (B6)



PROCESS

MANUAL

MONTHLY REPORT (Settlement section) Month: Monthly Processed Status S. No.

Activity


1

2

3

4

5

6

7

8 9

10

Registration of Settlement case

Remarks, if any

7days

5 days

6 days

Verification and final authorisation of PPO and its dispatch to H.Q. Certification of supplementary paysheets and passing of supplementary pay sheets.

Posting of Suspense Register Review of Suspense balance Authorisation of subsequent family pension


One day (immediately on receipt)

Movement of case for certification in 3 sections Calculation of Settlement dues,preparation of CO-7, Posting of the Settlement Punching of Register data and monitoring of printing of PPO

Pension revision

Processed In Time

19

6 days

10 days

One month (depends upon the proper documents received) One day 15 days 15 days (depends upon receipt of old PPO from the Bank)

SSO SETT. SETT. SECTION CHAPTER 11 PAGE 1 OF 1

DFM APPROVED BY______


SETT. SECTION CHAPTER 11 PAGE 1 OF 1

PROCESS

MANUAL

APPROVED BY______


Process Manual

CALENDAR OF RETURNS

SR

Name of Returns

Period

NO. 1

Monthly position to DRM and

Monthly

HQ 2

Bi-monthly to HQ

Due date of

To be

submission

submitted

Ist week of

DRM , HQ

following month Bi- Monthly

Ist week of

Head quarter

following month 3

Appropriation Account

Yearly

After closing of

Head quarter

Annual Accounts 4

Revised Estimated, August

As per Date

Estimate, Budget Estimate,

fixed by HQ

Head quarter

Final Modification 5

Statement No.40

Yearly

After closing of

Head quarter

Annual Accounts 6

Details of SRPF retirees

Yearly

As per Date

Head quarter

fixed by HQ 7

Interest payment of late

Yearly

DCRG and other payment 8

Suspense Reviews

As per Date

Head quarter

fixed by HQ Half Yearly

As per Date

Head quarter

fixed by HQ

______________________________________________________________________________ Sett. Section Chapter 12 page 1 of 1 Rev 00

01.01.09

Approved by______


PROCESS MANUAL

LIST OF RECORDS settlement section Section: ____________________

S. No.

Record Name

Record No.

1

Settlement Register

AC/BPL/SETT/SEETREG/01

2

PPO Number Taking Register

AC/BPL/SETT/PPONO.TKG/02

3

Case File

AC/BPL/SETT/CASE/03

4

Revision Cases

AC/BPL/SETT/REV/04

5

CO6 and Co7 Register

AC/BPL/SETT/CO6/CO7/05

6

Remittance Note Book

AC/BPL/SETT/RMNOTE/06

7

Suspense Register

AC/BPL/SETT/SUSP/07

8

General Correspondence

AC/BPL/SETT/GEN/08

9

Correspondence with Bank and Personal Department

AC/BPL/SETT/BANK/09

Policy File

AC/BPL/SETT/POLICY/10

10

Format No., if any

NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be re issued to all concern asking them to withdraw any record from destruction if required by them for any purpose.


11-11-09 REV:01

APPROVED BY_______


Records Custodian A.A. A.A. A.A.

PROCESS MANUAL

Retention Period 10 years 5 Years 5 YEARS

A.A. 10 years A.A. 1 year A.A. 5 years A.A. S.S.O A.A.

2 years 2 years

S.S.O

oval will be required. Further, a circular may be


11-11-09 REV:01

APPROVED BY_______

SR.DFM'S OFFICE,WEST CENTRAL RAILWAY,BHOPAL

PROCESS MANUAL

SETTLEMENT SECTION PROCESS FLOW CHART

Receipt SR and Leave A/c of the employee from Personal/Engg./RPF Deptt. with all vouchers and Annexures.

CO6 No. given through computer

IF NOT CORRECT RETURN TO DEPTT. FOR CLARIFIATION

Internal Check done and If correct CO7 prepared through AFRES

Forwarded to Books Section duly signed by SSO & ADFM For preparation of cheque

After receipt of Bills By Books section Cheques are prepared and Cheques alongwith CO7s and other vouchers handed over to Pay office staff.The process of Books section defined in Books section procedure manual.


END

SETT. SECTION CHAPTER 14 PAGE 1 OF 1 REV: 00



PROCESS MANUAL

FLOW CHART : Pension Pay Order's

Supplementary pay sheet

Registering of the case with AU6 NO.

Punching of data in the PPO software

Receipt and registration of Supplementary paysheets(PLB,OT,TA composite grant,Last wages,Leave salary,quarter vacation memos,refund vouchers for relase of F.D. and unpaid paymentMedical reimbursement,DA difference for Leave Salary and DCRG.

Internal check of the case.

Sending the data through floopy to EDP Centre for Hard copy.

Internal check of the case.

verification of Q.S.Calculation of pension admissible, commutation value,reduced pension,DCRG.

Segmentation of hard copy of PPO I.e.4 copies (a)Bank copy(original), (b)Pensioners copy ( c )Deptt copy(d) Office record)

Prparation of CO7 through AFRES

Posting of PPO in the settlement Register.

Dispatch of CO7 and handed over to pay office along with paysheets through Books section.

Settlement case

Posting of settlement Register(manual)covering history of the pensioner posting and verification of G-95 with enfacement preparation of Bank advice and party advice.

Verification of hard copy with the related available record in the section.

Preparaion of ATC's (if applicable)

Linking of 'C' Booklet with PPO

Dispatch of party to DRM(P)

Dispatch of CO7 and handed over to pay office along with Bank advice and other annexures through Books section.

Authorisation of the PPO by section officer and Finance Manager.

Sent to F.A.&C.A.O for counter signature

Dispatch of the PPO's to the respective Banks and to the pensioner concerned Returning of the SR to personal Branch

SETT.SECTION CHAPTER 15 PAGE 1 OF 1 REV:00



Process Manual


Date

SETT Sec CHAPTER 16

Section

Rev:00


01.01.09

New Rev No.

Approved by __________________

Document No: ESTT (SUSP) January 01, 2009

ESTABLISHMENT(SUSPENSE) SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5060 E-mail : [email protected] Compiled By

CO-ordinated by

(JAGDEV SINGH) SSO/ADMN

(D.N.DWIVEDI) SSO/ISO


ADFM


CONTENTS Title

Sectio n/ Ref

SUSP

Rev. No/Date 00

01

02

No. of Pages

1

Abbreviations

01/01/09

01

2

Introduction

01/01/09

01

3

Sources of References

01/01/09

01

4

Scope of Work

01/01/09

02

5

Sectional Procedure

01/01/09

16

6

Activity Chart

01/01/09

01

7

Code Allocation Sheet

01/01/09

01

8

Organization Chart

01/01/09

01

9


01/01/09

01

10

Monthly Records

01/01/09

01

11

List of Records

01/01/09

01

12

Posting and Reconciliation flow chart

01/01/09

01

13

F-Loans & Advance processing flow Chart

01/01/09

01

14

AFRES User Manual

01/01/09

13

15

Changes to Manuel

01/01/09

01

Section:

Page 1 of 1.

Rev:00

15.05.08

Approved by __________________


Process Manual

INTRODUCTION: In terms of Para 601 A1 “Under Suspense Heads are recorded transactions can not be book to Final Head of Account for any reason. Transactions in Suspense Heads are held temporarily pending clearance by payment of recovery or adjustment to Final Head of Accounts. The Railway Accounts in common with Government Accounts fall under the following four groups:(i) Revenue (ii) Capital (iii) Debt and (iv) Remittance

All the Suspense Heads of account operated in Railways therefore fall in the above four groups. However, in divisional setup only (i) (iii) & (iv) groups are operated. The Estt. Suspense section mainly deals with the “Debt”

group

,

under

which

Loans

and

Advances

and

Deposit

Miscellaneous head falls. From Revenue group Miscellaneous Advance Revenue are in operation in divisional level. However, E-Suspense section deals with the head Misc. Adv. Estt. (MAE). In addition the section deals with Half yearly suspense review also. Another important aspect of the section to deal with Checking, Passing and manintenance of F-Loans & Advances and watching the recovery of Suspense heads(House Building Advance , Scooter Advance, Motor Car Advance, Personal Computer Advance , Cycle Advance , Fane Advance and Advance Pay on Transfer.

_________________________________________________________________________________ ESTT SUSP Section: CHAPTER 2 Rev 00 Page 1 of 1 01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction, therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on Establishment (Suspense) Section, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of Establishment (Suspense) section is guided by the following documents: •


•


•

Indian Railway Establishment Manual,

•

SOPEST issued by GM ( Amended from time to time)

•


•

Instruction/guide lines issued from time to time by Railway Board,

•


The above codes and circulars are also available in the Indian Railway website. In these documents instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form. For example 1335 A1 means paragraph 1335 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume I and 5 Appendix VIII-A1 means paragraph 5 of Appendix VIII of the Indian Railway Code for the Accounts Department Volume I. _______________________________________________________________________________ Estt.SUSP Section Chapter 3 page 1 of 1 Rev 00

01.01.09



Process Manual

SCOPE OF WORK: 1.

CHECKING & PASSING PAYSHEETS OF: Various Advances viz. House Building Advance, Scooter Advance, Moped Advance, Motor Car Advance, Personal Computer Advance, Advance Of pay on transfer, Fan Advance, Cycle Advance etc.

2.

POSTING AND MAINTENANCE OF:House Building Advance, Deposit 'E', MISC. Advance (Estt.), Diet Charges, Court Attachment, Scooter Advance, Moped Advance, Motor Car Advance, Personal Computer Advance, Advance Of pay on transfer, Fan Advance, Cycle Advance, pay orders of court attachment etc.

3.

CERTIFICATION OF SETT.CASES FOR ADANCES: For all retiring employees section has to certify the outstanding balance and interest if any against the employee for recovery purpose from their settlement dues.

4.

ISSUING ADVICES FOR INTEREST RECOVERY AND TRANSFER THE BALANCES OF THE TRANSFERRED EMPLOYEE FOR ADVANCES:House Building Advance, Scooter Advance, Moped Advance, Motor Car Advance , Personal Computer Advance, Advance Of pay on transfer, Fan Advance, Cycle Advance etc.

5.

PREPARATION OF:Suspense review of Advances like House Building Advance, Deposit 'E', Misc Advance (Estt.), Scooter Advance, Moped Advance, Motor Car Advance, Personal Computer Advance, Advance Of pay on transfer Fan Advance, Cycle Advance. Court attachment.

6.

MISCELLANEOUS WORKS:(A)

(B)

Compilation of Half Yearly Susp .Review and All Budget stages(F Loans & Advances),Post Checking of S.P.O. and their adjustment, Chasing up of the clearance of Misc. Adv.(Estt.) and Deposit (Misc.) items. Preparation of schedule for transferring the credit to Director of Accounts (Postal Linked Insurance Scheme).

(C)

Dealing with Audit/Accounts Inspection Report/recd from Audit Dep’t. Zonal HQ and RLY Board.

(D)

Running of Audit Trail.

(E)

Adjustment of station pay orders.

__________________________________________________________________________ ESTT(SUSP)Section: CHAPTER 4 Rev 00 Page 1 of 1 01.01.09



Process Manual

SECTIONAL PROCEDURE THE SECTION CARRIES OUT THE FOLLOWING ACTIVITIES:•

Disbursement of House Building Advance, Scooter Advance, Motor Car Advance, Personal Computer, Advance, Cycle Advance, Fan Advance etc to the officers/employees and watching the recoveries of the same.

•

Preparing necessary adjustment schedule for transferring the Postal linked insurance Premium collected from employees to Postal Department.

•

Passing the pay-orders for the unpaid amount (other than wages) to the employees.

•

Certification of the settlement dues.

•

Postings, reconciliation and maintenance of Suspense Accounts.

•

Compilation of Half Yearly Reviews, F-Loans and advance, Appropriation

1.0)

Accounts.

Rules and regulations in connections with ‘F’ Loans & Advances:The necessary circumstances to have while granting ‘F’ Loans & Advances, like House

Building Advance, Scooter Advance, Moped Advance, Motor Car Advance, Personal Computer Advance etc. and eligibility criteria like, Permissible amount, furnishing the documents, fixation of installments, charging of interest Etc. have invariably been explained in Establishment Manual Chapter No.11 and different Letters issued from time to time. Scrutiny of those aspects is not coming under the purview of this office. Sanctioning authority should ensure that all relevant conditions have been fulfilled before sanctioning the loan/Advance. Sanctioning authorities for different departments are as under: Gazetted officers

GM/AGM

Accounts

FA&CAO

RPF

CSC

Divisional Staff

DRM/ADRM

(Other than the above 3 categories) After sanctioning the loan, Sanctioning Authority (In terms of Chapter No.16 of Establishment Manual, Head of department is the sanctioning authority) will communicate the list of employees (who have been sanctioned loan) to all concerned departments/units. Concerned units/departments will prepare Pay sheets and submit the same to accounts office for making payment. ___________________________________________________________________________________________ ESTT(SUSP) Section chapter5 Page 1 of 16

Rev:00 01.01.09


SR.DFM’s Office, West Central Railway, Bhopal 2.0)

Process Manual

Types of Advances: 2.1)

Advance for Purchase of Motor Cycle/Scooter/Moped etc.:

(i) The amount

of

such advance for the first occasion shall not exceed Rs. 30,000/-

(Rs. thirty Thousand) or four months basic pay and dearness pay taken together,” or the anticipated price of the motor cycle/scooter/moped, whichever is the least. (ii) The quantum of advance that may be granted on the second or subsequent occasions for the purchase of a motor-cycle/scooter/moped shall be restricted to Rs. 24,000/(Rs. Twenty four thousand ) or three months basic pay and dearness pay taken together,”) or the anticipated price of the motor cycle/scooter/moped whichever is the least. (iii) Notwithstanding the condition stated in Para 1104 (5) (ii) of IREM an advance up to Rs.20.000/- or the anticipated price, whichever is less, may be sanctioned by the competent authority for purchase of Moped to Railway Servants having basic pay plus

dearness

pay

below

Rs.6900/-

per

month.

Board's

letter

No.

F(E)Spl./2006/ADV./4/5 dated 23 -11-2006)-Correction Slip No.189 (Ref: PARA 1106 IREM) 2.2)

Advance for Purchase of Cycle:

a) The amount of such advance

shall

not exceed Rs.1, 500/- (Rs.one thousand five

hundred) and

shall

be restricted to the anticipated price inclusive of sales tax of

the bicycle. If

the

actual price of the bicycle paid by the Government/Railway

servant is less than the amount of advance sanctioned, he shall refund the balance to the Government forthwith. b) The amount of such advance shall be recovered in equal monthly installments not exceeding twenty-five. Authority Board’s letter NO. F (E) SPL. 97/ADV./2/2 dated 43-98 and 1.11.04) (Ref: PARA 1107 IREM )

___________________________________________________________________________________________ ESTT(SUSP) Section chapter5 Page 2 of 16

Rev:00 01.01.09



Process Manual

Grant of House Building Advance:

a) The maximum limit for grant of HBA is revised to 34 months of basic pay and dearness pay taken together in place of the existing limit of 50 months of basic pay subject to a maximum of Rs. 7.5 lakhs or actual cost of the house or the repaying capacity which ever is the least, for new construction/purchase of new house/flat. b) The maximum limit for grant of HBA for enlargement of existing house is revised to 34 months basic pay and dearness pay taken together in place of the existing limit of 50 months basic pay subject to a maximum of Rs. 1.8 lakhs or cost of the enlargement or repaying capacity, which ever is the least.” c) In the case of construction of a house in rural area, the amount of advance will in no case exceed 80% of the actual cost of land and construction of the house or the actual cost of enlarging the living accommodation. In the case where the house falls on the periphery of a town or a city, the amount of advance is not restricted to 80%.” 2.3.1) Interest: The advance carry simple interest at the rate prescribed from time to time from the date of payment of the first installment or lump sum as the case may be and is calculated on the balance outstanding on the last day of each month. 2.3.2) Repayment of the Advance The advance granted the

to a railway employee under these paragraphs together with

interest thereon, shall be repaid in full by Monthly installments within a period

not exceeding 20 years. First recovery of the advance shall be made in not more than 180 monthly installments, and then interest shall be recovered in not more than 60 monthly installments. Note: (i) The amount to be recovered monthly shall be fixed in whole rupees, except in the case of the last installment when the remaining balance including any fraction of a rupee shall be recovered.


Rev:00 01.01.09


SR.DFM’s Office, West Central Railway, Bhopal (ii)

Process Manual

Recovery of advance granted partly for purchase of land for constructing a new house or enlarging living accommodation in an existing house shall commence from the pay of the month following the completion of the house or the

pay of

24th month after

the date on which the first installment of the advance for purchase of land is paid to the railway servant, whichever is earlier. (iii)In the case of advances taken for purchasing a ready built house recovery shall commence from the pay of the month following that in which the advance is drawn. Recovery of advance granted for construction of a new house or enlarging

living

accommodation in an existing house shall commence from the pay of the month following the completion of the house or the pay of the 18th month after the date on which the first installment of the advance is paid to the Railway servant whichever is earlier. (iv)

In order to avoid undue hardship to a railway servant who is due to retire within 20 years of the date of application for the grant of an advance and under the previous rules applicable to him is eligible for the grant of a gratuity or death-cum-retirement gratuity, government contribution and or special contribution in the case of subscriber to S.R.P.F. (contributory), the Head of the Department may permit him to repay the advance with interest in convenient monthly installments (the amount of which shall not be less than the amount of monthly installments on the basis of repayment within a period of 20 years) during the remaining period of his service, provided he agrees to the incorporation of a suitable clause in the prescribed Agreement & Mortgage Deed form to the effect that the Railway Administration shall be entitled to recover the balance of the said advance with interest remaining unpaid at the time of his retirement or death proceeding retirement from the whole or any specified part of the gratuity, government contribution and or special contribution in the case of subscriber to S.R.P.F. (Contributory) that may be sanctioned to him.

v)

Recovery

of

advance

shall

be

affected

through

the

monthly

pay/leave

salary/subsistence allowance bills of the railway servant concerned by the Head of the Office or the Accounts Officer concerned, as the case may be. The recoveries will not be held up or postponed except with the prior concurrence of the Railway Board. In the event of subsistence allowance payable being reduced on prolonged ___________________________________________________________________________________________ ESTT(SUSP) Section chapter5 Page 4 of 16

Rev:00 01.01.09



Process Manual

suspension of the railway servant the recoveries may be suitably reduced by the Head of the Department, if considered necessary, after obtaining the concurrence of the Railway Board. vi)

If a railway servant ceases to be in service for any reason other than normal retirement/superannuation, or if he/she dies before repayment of

the advance in

full, the entire outstanding amount of the advance shall become payable to Government forthwith. The Railway Board may, however, in deserving cases permit the railway servant concerned, or his successors in interest, as the case

may be, or

the sureties in cases where the applicants are temporary railway servants or due to retire within 18 months of the date of application, or permanent railway servants who require the advance for ready-built house, if the house has not been completed and/or mortgaged to Government by that time, to repay the outstanding amount together

with interest

thereon, in suitable installments. Failure on the part of the

railway servant concerned or his successors (as the case may be) to repay the advance for any reason whatsoever will entitle the Government of India to enforce the mortgage and take such other action to effect recovery of the outstanding amount as may be permissible. vii)

The railway servant who dies before repaying the advance availed of by him under the house building advance Rules and in whose case a portion of the outstanding balance of the advance is to be set off against

the death-cum-retirement

gratuity

admissible to his successor, no interest should be charged on the amount of advance thus adjusted against death-cum-retirement gratuity beyond the date of death of the railway servant. 3.0)

Motor Car Advance The total amount of advance which may be granted to a Government/ Railway servant for the purchase of a Motor-car for the first occasion shall not exceed Rs. 1, 80,000/- (Rupees one Lakh eighty thousand) or eight months' basic pay and dearness pay of the Government servant taken together eleven months basic pay of the Government/Railway servant or the anticipated price of the Motor-car to be purchased by the Government/Railway servant, whichever is the least. If the actual price of the motorcar purchased by the Govt. /Railway servant is less than the


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Process Manual

amount of advance, then he shall refund the balance to the Government forthwith. Substituted

vide

ACS

No.

42

circulated

vide

Railway

Board's

letter

No.

F(E)Spl.97/ADV.2/2 dated 4.3.98. The quantum of advance that may be granted on the second or subsequent occasions for the purchase of a Motor-car shall not exceed

Rs. 1,

60,000/- (Rupees one Lakh six thousand) or eight months' basic pay and dearness pay of the Government servant taken together eleven months basic pay of the Government/ Railway servant or anticipated price of the Motor-car to be purchased, whichever is the least.} Such second or subsequent advances for the purchase of a motor car will be admissible only after four years reckoned from the date of Drawal of the last advance have elapsed, provided that this restriction of four years shall not apply in the following cases: — (i) Where an advance has been allowed earlier for the purchase of a motor cycle/ scooter but if desired to draw the advance for motorcar. (ii) Where he disposes of his motor-car in India prior to his posting/ deputation/ training abroad lasting more than one year and return to India without a motor-car. (iii) Where he is appointed to a regular post abroad and don’t take his motor-car along with him. (Ref: Para 1105 IREM VOLI) 3.1) Recovery of Advance — The advance granted, either for the first time or on subsequent occasions shall be recovered in such number of equal monthly installments as the railway servant may elect, not exceeding 200 installments. The railway servant may at his option repay more than one installments in a month. Modified vide Advance Correction Slip No. 169 issued vide Railway Board's letter No. F(E)Spl. 2004/ADV. 2/2 dated 1.11.2004 (RBE 229/2004).


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Process Manual (Ref:Para 1105 IREM VOLI )

4.0)

Advance For Purchase of Personal Computer The authority competent to sanction an advance for the purchase of Motor car may sanction an advance not exceeding Rs.80,000/- (Rs. Eighty Thousand) on the first occasion and Rs.75,000/- (Rs. Seventy Five Thousand) on

the second or

subsequent occasions, or the anticipated price (excluding customs duty, if any), whichever is less to a Railway Servant who is otherwise eligible for the grant of Motor Car advance in terms of existing Rule, for the purchase of a personal computer. (Ref: Para 1105 IREM VOLI) However, an advance not exceeding Rs.30,000/- or the anticipated price (excluding customs duty , if any )whichever is less,may be sanctioned to Railway servants for purchase of personal computer whose basic pay plus Dearness Pay is not less than Rs.6900/- and who are otherwise not eligible for grant of Computer Advance under (Ref:Para 1105(b) IREM Vol I)

existing provisions. Authority:

Advance

Correction

Slip

No.

189

(Rly.

Board’s

letter

no.

F(E)Spl./2006/ADV./4/5 Dated 23-11-2006) 4.1) Recovery of Advance: The advance sanctioned for the purchase of a personal computer shall be recovered in such number of equal monthly installments as the Railway servant may elect, but not exceeding 150. Total recoveries on account of all advances including computer advance, taken by a Railway Servant shall not exceed 50% of the total emoluments. 4.2) Interest Simple interest at such rates as may be fixed by Government from time to time for the Motor Car advance shall be charged on advance granted to Railway Servant for the purchase of Personal computer. All other conditions laid down in the Rules regulating the sanctioning of motor car advance will apply to the advance which may be sanctioned for the purchases of a (Ref: PARA 1106 of IREM)

personal computer.


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Process Manual

Advances the purchase of Table Fans (i) The advance will be interest bearing and will bear the same rate

of interest as that

chargeable on advance for the purchase of conveyances. (ii) Authorities

competent

to

sanction

the

advance.—The

same

authorities

are

empowered to sanction temporary withdrawals from Provident Fund Accounts. (iii) Eligibility.—The advance may be

granted to Group 'D' railway servants who are

living in houses which are provided with electricity and have a plug point and who do not already have a fan in the house. (iv) Amount of advance.—The amount of advance will not exceed

Rs.1000/- (Rs. One

Thousand) or anticipated price of the Table Fan whichever is less. 5.1) Recovery of Advance.— Recovery will be made in 10 equal installments from the pay bill of the railway servant concerned. It will commence with the first issue of pay after the advance is drawn. The authority sanctioning an advance may, however, permit recovery to be made in a smaller number of installments if the railway servant receiving the advance so desires. The amount of interest calculated in accordance with the usual rules will be recovered in one installment. The recovery of interest will be made from the pay bill of the month following that of which the repayment of the principal has been completed.

The amount of each installment will be rounded off to the nearest

rupees; any balance being recovered in the last installment. (Ref: PARA 1131 IREM VOLI) 6.0)

Advance of Pay on transfer: Advance of pay paid to Railway employees.This advance is given to the employee equal to one months pay. The Recovery of such advance is made through regular pay sheet of the employee in three equal monthly installments. Beginning with the month in which a full month pay is drawn after the transfer. Head” APT” is debited While passing the pay sheet of advance and suspense ledger is maintained to watch the recovery. The credit side of the head will be affected immediate after recovery of the advance through regular salary of the employee concern.


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Process Manual

Deposit Miscellaneous (Establishment): Unpaid items other than wages are being credited to this Suspense Head by books Section based on the unpaid list received from Cash office. Payment passed for those employees who have gone on Training are being credited to this head. The concerned employees will take the payment from those units where they have gone for training and those units will raise a debit against our unit. On receipt of debit, this head will be minus credited. For certain categories of employees, deposits have been taken for earlier period, which has also been credited to this suspense head. Those items for which allocation is not known are also being credited to this suspense head. Concerned departments are submitting pay order for unpaid items and security deposits subsequently. If the same is found in order, payment is being arranged. Debit and Credit entries in the Suspense Register are being made from the payment particulars, JV particulars available in Books, Establishment and Suspense Sections. As per extant rules, more than 3year old items appearing under DEPOSIT MISCELLANEOUS can be transferred to earnings. (Ref: Para No.320 of AI) Postings of 4 suspense heads viz. House Building Advance, Scooter Advance Register, Motor Car, Cycle Advance, FAN Advance and Personal Computer Advance are being done on Computer.

For all other Suspense Registers, manual postings are being

done on the Registers in the prescribed format. (Ref: Para No. 225(3) of AI) 8.0)

Station Pay Orders: SPO is issued by the station master for withdrawals from station earning in special cases. The pink copies are sent to Traffic Accounts Office and the yellow copies are sent to this office .The pink copies are forwarded by Traffic Accounts Office to this office through ATDs (debit transfer).This office accepts the debits and allocates the expenditure to the proper heads. 8.1)

Checks: i)

Whether the payee acknowledges the withdrawals through the SPOs.

ii)

Whether the withdrawals done are permitted as per the provisions of IRCM VOL.II.(Indian Railway Commercial Manual)

iii)

Whether the payments made has been witnessed.

iv)

Whether the payments made are not in excess of the prevalent rules.


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SR.DFM’s Office, West Central Railway, Bhopal v) 9.0)

Process Manual

Whether the station manager has signed the SPOs.

Diet Charges: This Head is operated to watch the recovery on account of meal served by Medical Department to Indoor Patients .For the purpose Medical Department Issue the advice in profarma MED/RI to Bill Preparing Unit and copy to Accounts

office. Bill

preparing unit will deduct the amount from the regular salary of the employee. In Accounts office when the advice is recd through medical departing with the foil of accounts Deptt. It is to be checked whether the recovery is affected and full recovery is made from the regular pay sheet of the employee. Immediate after receipt of the advice from the medical department in the afore said profarma the posting is made in the Debit side of the Register .When the amount is recovered from the regular pay sheet of the employee the credit side is posted in such register . 10.0)

Court Attachment: This head is operated for the cases when the Hon’ble Court orders for the payment from the salary of the employee to their spouse for maintenance purpose. When such recovery is made the Establishment section will book the amount to the allocation “00844523” the court attachment. Subsequently such amount is released through pay orders in the favour of either Hon’ble Court/spouse as the case may be .This section will first post the credit side of the head (when any court attachment recovery is made by; establishment section) by collecting the details from the establishment section. Subsequently when establishment section pass the pay order the debit detail is collected from the estt. Section against the corresponding credit.Thus the court attachment ledger is reconciled.

11.0)

Payment of Postal Linked Insurance (PLI) Scheme: Postal Linked Insurance Scheme premium recovered through regular pay sheets are being credited to the head and Director of Accounts (Postal) Calcutta respectively by ESTT. Section. Amount of Postal Linked Insurance Premium is being transferred to Director of Accounts (Postal) through Schedule. Now, a manuscript register has been kept to make necessary entries.

12.0)

Misc. Advance (Establishment) :


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Process Manual

If the expenditure incurred can not be booked to Final Head at the time of incurrence, or the allocation of expenditure was not known at the time of incurrence of the expenditure or the expenditure can not be booked to any other head, the same is booked to this head. Generally, the following items are booked to this Suspense Account:-

•

ATD/TCs received from other units whose details of allocation are not known is debited to Miscellaneous Advances.

•

When pay orders relating to on the spot awards, Telephone charges are passed by Estt. Section and XII Section respectively.

•

Bills whose allocation is not known.

•

Misc. items (expenditure can not be booked to any other head) (Ref: Para No.223 A1)

13.0)

Checks on the F-Loan & Advance paysheets by Accounts Office : Following should be ensured before passing the advance claims: (i) Whether the competent Authority has sanctioned the loan/advance (i.e. name shown in the pay sheet is appearing in the sanctioned list). (ii) Whether Budget provision exists. (iii) Whether The pay sheet has been prepared only for the amount sanctioned & Pay sheet has been signed by a Gazetted officer (iv) Whether there is a certification that “This payment has not been included in any other pay sheets. In the case of House Building Advance pay sheets for final installments, there is a certification in regard to execution of mortgage deed 13.1)

Clearance: Action required to keep the balance at a reasonable level.

(v) It is essential that items placed under Suspense heads should be cleared as early as possible and keeping this in view the Accounts Officer should at the time of passing bill or voucher, take prompt measures to acquire the necessary information or obtain acceptance etc. (vi) Before placing any items under suspense head of account it should be seen whether the items can be placed at all in the first instance. If with little effort and promptitude, the amount could be booked to final heads of account by obtaining the ___________________________________________________________________________________________ ESTT(SUSP) Section chapter5 Page 11 of 16

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Process Manual

required details, such items should not be allowed to be placed under suspense heads of account. (vii)

It should be realized that the work has not ended with the placing of

amount under Suspense Account but actually the work starts from that point of time. (viii)

Full details are to be recorded.

(ix) Telephone charges paid on behalf of officers, will have to be cleared through pay sheet recoveries. (x) Wherever details of expenditure/transaction are not available, possibility of booking the expenditure to final head is remote. In such cases, write off option will have to be exercised, after taking sanction of competent Authority. Credit side postings of this Suspense Register will have to be done from the JV entries prepared by the suspense section or JVs of the respective section who have debited the amount to this suspense head. 14.0)

Interest recovery on different Advances: After completion of Principal amount recovery, the department concerned will advice calculation of principal amount and seek interest amount,

interest amount so

worked out to be recovered are being advised to the concerned department. Normal interest rates and penal interest rates (normal interest plus 2.5%) are being advised. Sanctioning authority has to decide to levy penal interest rates or not after verifying the relevant records available in the concerned departments. 15.0)

Recovery from settlement cases: In many cases, the advances/loan is not being recovered during their service period. In such cases, if there is any balance on account of Principal/interest against any one of the above advances/loans at the time of retirement, the same should be deducted from the settlement dues.

16.0)

Maintenance of different Suspense Accounts: House Building Advance, Scooter Advance, Moped Advance, Motor Car Advance, Personal Computer Advance, Cycle Advance, Fan Advance and Advance Pay for Territorial Army Training. All the payments passed towards the above advances, will be posted as a debit entry in the Relevant Suspense Register against a particular employee. For some advance this procedure has been computerized. Recoveries of advances are being made through employee’s pay sheets. Establishment section has to furnish recovery statements for the recovery made against each employee. Based


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Process Manual

on the recovery statements, credit side of the Suspense register is being posted. When the employee is making the payment at cash office, Credit side of suspense register should be posted by taking details from cash slips. (This is applicable in those cases where employees who have gone on deputation and those people who are making lump sum payments)Posting and reconciliation of each suspense head is done through process in AFRES. (REF: PARA-314 A1, 320A1 and CHAPTER VI OF A1) When an employee is transferred to other accounting unit and his debit balance is outstanding, JV and ATD/TC should be prepared by crediting the respective suspense head and minus crediting the relevant accounting unit’s Allocation. When credit balance is appearing in our books (only recoveries have been made here and loan has been passed by some other accounting unit), JV and ATC/TC should be prepared by minus Crediting the relevant suspense head and crediting the relevant units Allocation.

Credit or minus credit entry should be made in the suspense

register after accountal of JV in General Books. When an employee has come on transfer from other accounting unit, the concerned accounting unit will forward the Dr/Cr. Balances.

When a debit balance receives

from other accounting unit, a JV will be preferred by minus Crediting concerned suspense head and crediting the respective units allocation and when a credit balance comes from other units, JV will have to be preferred by crediting relevant Suspense head and minus crediting respective units’ allocation. Necessary entry in the Suspense Register with all details should be made after accountal of JV in General Books. 17.0) Monthly Reconciliation of Suspense Balance: A monthly reconciliation of the credits, debits and balances under the Suspense Accounts should be effected regularly with the General Books without any omission and to ensure that there no postings in the Register without details thus effecting an artificial reconciliation. It should be seen that the items are current and efficient. It is the duty of the Account Officer to test checks as he may consider necessary and ensure that there is no manipulation in the maintenance of accounts which vitiates proper book-keeping and also forms main reason for accumulation of balances. Special attention should be paid to the maintenance of Suspense accounts to see that – ___________________________________________________________________________________________ ESTT(SUSP) Section chapter5 Page 13 of 16

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SR.DFM’s Office, West Central Railway, Bhopal (i)

Process Manual

The balances under the Suspense heads can be compared and reconciled with other parts of the accounts where the figure appear,

(ii)

The total is supported by details,

(iii) Items are current and efficient. (iv) The unadjusted balances continue to represent bonafide assets or liabilities capable of being realized or settled as the case may be, (v)

Satisfactory action towards such realization or settlement has been taken by the officers responsible,

(vi) There are no irregular balances. 18.0) Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] 18.1) Recording of results of Test-CheckThe result of test check should be recorded systematically in a manuscript register in the form given below:-

SR

Item of

NO.

work test

Extent

of

Test Particulars of

check prescribed

checked

Name of the SO/SSO

Result of

Whether

the

vouchers elected

(A) who had test

Test check

discrepancy in

for test check

checked the item


1

2

3

4

5

6

7


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Process Manual

The test check register should be opened separately by each official; the

test check is

required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 18.2) Test-Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should be put up for inspection by Officers. PERIODICITY OF SUBMISSION OF TEST CHECK REGISTER TO

OFFICERS:

Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. 19.0) Important tips for AFRES Users: Each and every user in the section including S.S.O. is allotted separate ID name and password. Supervisor of the section will ensure the periodical changes of password exist for each and every user of the section. The entry of such effect is to be kept in the manuscript register opened for the purpose. The period for changing in password will be at the interval of at least one month. •

After customization of AFRES program, SSO (In charge of the section) will run Audit trail of their section. This is to be run at the interval of 15 days and obtain signature of


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Process Manual

concerned officer. SSO will be given feasibility with their user ID and password for accessing and running Audit trail. •

It is also to be ensured by supervisor of the section that the ID and password is not to be shared by more than one staff of the section.

•

If there is any modification in any rules/program due to Railway Bd’s policy/circular /orders or due to any reasons the modification in the AFRES program is done the proper testing of such changes is to be carried out and results of such effect to be recorded before final implementation of application. The detailed procedure is annexed at AFRES USER MANUAL separately.


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PROCESS MANUAL


ACTIVITY/ RESPONSIBILITY MAPPING CHART Dept.

Supervisor Code

AA Code

All deptt.

A1

B1

All deptt.

A1

B2

All deptt.

A1

B3

( A ) House Building Advance,Deposit 'E',Cycle Advance,MISC.Advance(Estt.),Diet Charges,Court Attachment.

All deptt.

A1

B1

( B ) Motor Car Advance ,Advance Of pay on transfer, Pay Orders for court attachment,Deposit 'E',Misc.Advance(Estt).

All deptt.

A1

B2

( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance

All deptt.

A1

B3

All deptt. All deptt.

A1 A1

B1 B2

A1

B3

S. No.

Scope Of Work CHECKING PASSING PAYSHEETS OF::

1

( A ) House Building Advance,Pay Orders for unpaid Items,Security Deposits(Railway employee),Cycle Advance. ( B ) Motor Car Advance ,Advance Of pay on transfer. ( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance POSTING AND MAINTENANCE OF :-

2

CERTIFICATION OF SETT.CASES FOR ADANCES: 3

( A ) House Building Advances, Cycle Advance. ( B ) Motor Car Advance ,Advance Of pay on transfer,Cycle Advance ( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance ISSUING ADVICES FOR INTEREST RECOVERY AND TRANSFER THE BALANCES OF THE TRANSFERRED EMPLOYEE FOR ADVANCES:-

4

( A ) House Building Advance, Cycle Advance.

All deptt.

A1

B1

( B ) Motor Car Advance ,Advance Of pay on transfer,Cycle Advance.

All deptt.

A1

B2

A1

B3

All deptt.

A1

B1

All deptt.

A1

B2

All heads

A1

B3

All deptt.

A1

B2

( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance PREPARATION OF:5

( A ) Suspense review of House Building Advance,Cycle Advance. ( B )Suspense review of Scooter Advance,Motor Car Advance ,Personal Computer Advance,Advance Of pay on transfer,Fan Advance,Cycle Advance,Court attachemnt,Deposit'E',Misc Advance(Estt.),Schedule for Transferring the credit to Director of Accounts(P.L.I MISCELLANEOUS WORK:-Scheme).

6

( A ) Compiliation of Half Yearly Susp.Review and All Budget stages(F Loans & Advances). ( B ) Post Checking of S.P.O. and their adjustment,Chasing up of the clearance of Misc.Adv.(Estt.) and Deposit (Misc.) items.

SUSP Section Chapter 6

Page 1 of 2

Rev 00

01.01.09


PROCESS MANUAL


7

( A ) Dealing with Audit/Accoounts Inspection Report/recd from Audit Deptt.Zonal HQ and RLY Board.

SUSP Section Chapter 6

Page 2 of 2

Rev 00

01.01.09

Concern Suspense Heads.

A1

B1,B2 & B3


Sr.DFM Office , West Central Railway, Bhopal _________________________Process Manual

SUSPENSE SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

S.S.O

A1

1

SURESH KUMAR

2

RANJITA SARKAR

A.A.

B1

3

RAMHET

A.A.

B2

4

AMIT KATIYAR

ACCT.CLERK

B3

ESTT(SUSP) SECTION CHAPTER 7: REV: 00 01.01.09 PAGE 1 OF 1


Sr.DFM Office , West Central Railway, Bhopal _________________________Process Manual

ESTT(SUSP) SECTION CHAPTER 7: REV: 00 01.01.09 PAGE 1 OF 1



Process Manual

ORGANIZATIONAL CHART (Suspense Section) ADFM-II

SSO (SUSP) (A1)

AA (B1)

AA ( B2)

ESTT(SUSP) SECTION CHAPTER 8 REV: 00 01.1.09 PAGE 1 OF 1

AA (B3)



ESTT(SUSP) SECTION CHAPTER 8 REV: 00 01.1.09 PAGE 1 OF 1

Process Manual



Process Manual

Measurable parameter: Sr. No.

1

2

3

4 5 6 7

No of Days Allowed for disposal CHECKING N PASSING OF PAYSHEET/PAY ORDRS RELATED Within 7 TO ; working Days House Building Advance, Deposit 'E', Scooter Advance ,Motor Car Advance ,Personal Computer Advance , Advance Of pay on training (Territorial Army), Fan Advance, Cycle Advance and Moped Advance Measurable Parameter

Maintenance of : House Building Advance, Deposit 'E', Misc. Advance (Estt.), Diet Charges, Court Attachment, Scooter Advance , Motor Car Advance , Advance Of pay on training (Territorial Army),Fan Advance, Cycle Advance, pay orders of court . Moped Advance, Personal Computer Advance Preparation of ; Bi-monthly Suspense review of House Building Advance, Deposit 'E', Misc Advance (Estt.) Advance, Motor Car Advance ,Personal Computer advance, Advance Of pay on training(Territorial Army),Fan Advance, Cycle Advance. Court attachment. Scooter and Moped Advance Compilation of HALF Yearly Suspense Review Compilation of Budget of all stages(F Loans & Advance), Post checking of Station Pay Orders and their adjustments. Verification of Settlement Cases.

Within 1 month after receipt of Final print for the month

As per the date fixed by HQ.

As above As above 7 Working Days. 3 Working Days


________________________________________________________________________________________________ ESTT(SUSP) Section chapter 9 Page 1 of 1

Rev:00 01.01.09



PROCESS MANUAL

MONTHLY REPORT (Suspense Section) Month: ____________________ Monthly Processed Status S. No.

Activity


Passing of Pay sheets of F-LOAN &ADVANCES

03 Working days from the date of receipt of the payheet excluding the date of receipt

2

Verification of Settlement Cases

02 Working days from the date of receipt of the case excluding the date of receipt

3

Accountal of Station Payorders

Within same month of the receipt of Station Pay Order

1

SSO (Suspense) (Name & Seal)

ESTT(SUSP)SECTION CHAPTER 10 PAGE 1 OF 1 01.01.09

Total Recd.

Processe d In Time


Remarks, if any

ADFM (Name & Seal)


PROCESS MANUAL


LIST OF RECORDS Section: SUSPENSE S. No.

Record Name/ NO.

Format No., if any

Records Custodian

Retention Period

1

Suspense Register(AC/BPL/SUSP/01)

A-320

AA

10 Years

2

Journal Voucher(AC/BPL/SUSP/JV/02)

A-308

AA

5 Years

3

Transfer Certificate(AC/BPL/SUSP/TC/03)

A-406

AA

2 Years

AA

2 Years

4

Station Pay Order (A/C foil) AC/BPL/SUSP/PO/04

G-331 B

5

Diet Charges debit advice (DIETE 05)

Med R1

A.A.

2 Years

6

AC/BPL/SUSP/MCA

Corrospondence File

A.A.

5 Years

7

AC/BPL/SUSP/CYCLE

Corrospondence File

A.A.

5 Years

8

AC/BPL/SUSP/APT

Corrospondence File

A.A.

5 Years

9

AC/BPL/SUSP/FAN

Corrospondence File

A.A.

5 Years

10

AC/BPL/SUSP/PCA

Corrospondence File

A.A.

5 Years

11

AC/BPL/SUSP/PLI

Corrospondence File

A.A.

5 Years

12

AC/BPL/SUSP/COURT ATTACHMENT

Corrospondence File

A.A.

5 Years

13

AC/BPL/SUSP/DEPOSIT 'E'

Corrospondence File

A.A.

5 Years

14

AC/BPL/SUSP/BUDGET CIVIL GRANTS

Corrospondence File

A.A.

5 Years

15

AC/BPL/SUSP/INTEREST LOAN & ADVANCES

Corrospondence File

A.A.

5 Years

AC/BPL/SUSP/SANCTION LOANS & ADVANCES

Corrospondence File

A.A.

5 Years

AC/BPL/SUSP/CIRCULARS

CIRULARS/IMPORTANT LETTER FILE

S.S.O

5 Years

A.A.

10 YEARS

A.A.

10 YEARS

16 17 18 19

INWARD AND OUTWARD TRANSFER REGISTER SUSPENSE LEDGERS OF EACH SUSPENSE HEADS

A1120 ACCT.


ESTT(SUSP) SECTION CHAPTER 11 PAGE 1 OF 2



ESTT(SUSP) SECTION CHAPTER 11 PAGE 2 OF 2

PROCESS MANUAL



Process Manual

FLOW CHART FOR POSTING AND RECONCILIATION F-LOANS AND ADVANCES AFRES

USER’S NAME________ PASSWORD _______ DATA BASE _______

EMPLOYEES SUSP.MENU

PROCESS

TRANSFER DATA DR/CR TRANSFER MCR/RJV EDIT MONTHLY TRANSCATION

TRANSCATION

ADD TRANSFER EMPLOYEE DETAIL

UPDATE E SUSPENSE PROCESS

REPORT

MONTHLY RECONCILIATION SUMMARY YEARLY LEDGER YEARLY LEDGER INTREST

END

____________________________________________________________________________ ESTT(SUSP)SECTION CHAPTER 12 REV:00 01.01.09 PAGE 1 OF 1

Approved by__________


Process Manual

F-LOANS AND ADVANCES PROCESSING SPECIAL PAYSHEET OF F.LOANS & ADVANCES, PAYORDERS

SUSPENSE REGISTER (DEBIT SIDE)

CO7

RECOVERY STATEMEN REGULAR PAYSHEET

SUSPENSE REGISTER (CREDIT SIDE)

CO7

CASH BOOK

JV’s PREPARED BY SECTION & OTHER SECTION

RJV

LEDGER

RECONCILATION WITH GENERAL BOOK

__________________________________________________________________________________________ ESTT(SUSP) SECTION CHAPTER 13 REV: 00 01.01.09 PAGE 1 OF 1



Process Manual


Date

Section


New Rev No.

_____________________________________________________________________________________ ESTT(SUSP) SECTION CHAPTER 15 REV: 00 01.01.09 PAGE 1 OF 1

Approved By_______

Document No: XBR January 01, 2009

XBR SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5060 E-mail : [email protected] Compiled By (Jagdev Singh) SSO/XBR


Reviewed by (AJAY SHARMA)

ADFM



Process Manual

CONTENTS Rev. No/Date

No. of Pages

Chapter No.

Title

1

Abbreviations

01

2

Introduction

02

3


01

4

Scope of work

01

5

Sectional Procedure

08

00

01

02

Activity cum Responsibility 6

02

Chart

7.

Measurable Parameters

01

8.

Calendar of Returns

01

9.

Monthly Report

01

10.


01

11.

List of Records

01

12.

Organization Chart

01

13.

Process flow chart

01

14.


01

XBR Section chapter 14 Rev:00

01.01.09

Approved by __________________

Sr DFM’s Office, West Central Railway, Bhopal

Process Manual

ABBREVIATIONS Sr. No.

Term

1.

A.A.

Accounts Assistant

2.

ADFM


3.

BR

Bills Recoverable

4.

C&W

Carriage and Wagon

5.

DD

Demand Draft

6.

DFM


7.

DR

Demands Recoverable

8.

ENGG.

Engineering

9.

JV

Journal Voucher

10.

L-XING

Level Crossing

11.

MCDO

Monthly Critical Demi Official Correspondence

12.

PCDO

Periodical Critical Demi Official Correspondence

13.

ROB

Road Over Bridge

14.

RUB

Road Under Bridge

15.

Sr.DFM


16.

SSO

Sr. Section Officer

17.

XBR

Expenditure Bills Recoverable

XBR Section CHAPTER 1

Expansion

Page 1 of 1

Rev:00

01.01.09

Approved by_________


Process Manual

Introduction Bills

Recoverable,

as

the

name

suggests,

refers

to

dues

outstanding for realization from various parties, for the realization of which Railways are responsible. These are bills on account of various services like: (a)

Land rent charges for Engineering and commercial plots.

(b)

Interest, maintenance charges and inspection charges for sidings.

(c)

Rent of buildings.

(d)

Maintenance charges for ROBs, FOBs and level crossings.

(e)

Cost of commercial staff/other staff deputed to sidings.

(f)

Maintenance/Wagon repair charges. Items (a) to (d) above form a part of Sundry earnings, which are

accounted for on accrued basis, i.e. on the basis of billing. The moment any party is billed for, the following journal entry is done: Demands Recoverable.

Debit(Dr)

Abstract 'Z'.

Credit (Cr) The actual realization of dues is watched through the Suspense

head 'Demands Recoverable' which is a part of Traffic Suspense of Railway, reflecting the gap between accrued and realized earnings. When the amount billed is realized, the Suspense head 'Demands Recoverable' is credited and 'Cash' is debited. The journal entry is: Cash

Debit (Dr)

Demand Recoverable

Credit (Cr)

Thus clearances under 'Demands Recoverable' also lead to reduction in Traffic Suspense. However, since the clearance is on actual realization basis, the earnings already accounted for do not get reduced. There XBR Section Chapter 2 page 1 of 2 Rev 00

01.01.09



Process Manual

could be instances when some bills may have to be withdrawn. In such situations the earnings will be reduced as in the case of waivel of wharfage and demurrage and the journal entry will be: Abstract 'Z'

-

Minus credit

Demands Recoverable -

Minus debit.

Items (e) and (f) above are watched only through Bills Recoverable as the realization thereof is accounted for as minus debit to the respective revenue demands. For example, for cost of engineering staff, a siding may be billed but when the bill is realized, Demand No. 4 will be minus debit to reduce the expenditure.

XBR Section Chapter 2 page 2 of 2 Rev 00

01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what no to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on PF , efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of XBR section is guided by the following documents: • Indian Railway Accounts Code, part I • Indian Railway Engineering Code, Part I • Indian Railway Finance Code , Part I • Railway Board’s circulars, • Instruction/guide lines issued from time to time by Railway Board, • Instruction issued by HQ. The above codes and circulars are also available in the Indian Railway website. In these documents instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form. For example 1335 A1 means paragraph 35 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume-I.

_______________________________________________________________________ XBR Section Chapter 3 page 1 of 1 Rev 00

01.01.09



Process Manual

SCOPE of Work:

1.

PREPARATION OF THE FOLLOWING FOR DR & BR:•

JVs

(after raising of bills).

•

JV’s (for recoveries made).

•

ATD. Returns-: Fort-Nightly, Monthly, Quarterly, Half yearly reports of BR & DR Acknowledgement for amount Realized and dispatching to parties.

2.

ENTRY IN: •

3.

Concerned Registers. MAINTENANCE OF:

•

Suspense Register.

•

CHEQUE/DD .Receiving Register.

•

Registers for water/Elect. Bills for watching recoveries.

4.

VETTING OF: •

5.

Water Bills / Electrical bills for outsiders. MISC.WORK :

•

Raising of bills.

•

Remittance of amount realized .

•

Reconciliation with Books

•

Chasing for realization.

•

Audit Reference and correspondence.

.

_____________________________________________________________________________ XBR Section Chapter 4 page 1 of 1 Rev 00 01.01.09


SR. DFM’S Office, West Central Railway, Bhopal SECTIONAL PROCEDURE

Process Manual

1.0) BILLING: Bills are prepared for the various facilities, provided by Railways, such as sidings, land licensing, interest and maintenance charges for various sidings. Every revision has done by the executive then these office issues normal bills till next revision. It is to be seen that the bills are prepared timely & correctly, with reference to facility, rate, area, previous out standings, period for which being billed. Bills for cost of Commercial staff, C&W maintenance charges since been prepared by concerned executives quarterly. It is vetted by Accounts and after vetting the same is returned to them for onward transmission. Bills for way leave charges not issued by Accounts since the charges already vetted and demand notes are issued by ENGG. Department. 2.0) License fee of Land/Plot rent: Policy guidelines for commercial licensing of Railway land last issue vide Bd’s letter no.63W2/Livi/18/87 dated 29.08.95 in super session of the earlier policy directives, have been amended from time to time. With a view to bring all such policy instructions under one umbrella, it has been decided to issue a Master Circular combining all the instructions issued so far on the subject. Considering above aspects Railway Board vide their letter No.2005/LML/18/8 Dated 10-01-2005 has issued instruction in this regard and Railways are required to quote this letter for any further reference .However , amendment to this letter is received vide letter no. 2005/LML/18/8 dtd 08-06-2005 . While dealing with the issue this letter may also be kept in mind. For dealing with the cases of Licensing of Railway land for (RAILTEL CORP. OF INDIA LTDD.(RCIL) BD’s letter no. 02/LML/13/12 Dtd. 10-10-06 may be kept in mind . This is also reiterated that while dealing any land licensing proposal latest instruction on the issue should be referred to. 3.0) Schools & Welfare Organisations and Mandirs , Masjids and Gurudwaras: For schools and welfare organizations, separate instructions have been issued vide letter No.92/LM (L)/21/4 of 11/05/1992. A nominal amount, to be paid each year, has been fixed for these organizations.

For Mandirs, Masjids and Gurudwaras, Railway

Board has issued separate instructions vide letters No.2000/LML/22/1 of 31/05/2001, wherein it has been decided to charge a nominal fee from them, with a provision of revision from time to time. These orders are specific to some cases. Railway Board's letter ______________________________________________________________________________________ XBR Section chapter 5

Page 1 of 8

Rev 00

01.01.09


SR. DFM’S Office, West Central Railway, Bhopal Process Manual No.84/W2/LM/18/159 of 21/05/87), however, lays down comprehensive guidelines about religious structures. 4.0) Way-Leave Charges: Way leave facilities / easement rights on Railway land involve occasional or limited use of land by a party for a specified purpose like passage etc. without conferring upon the party any right of possession or occupation of the land and without in any way affecting the Railway’s title, possession, control and use of the land. -PARA 1033 (ENGG CODE) Guidelines regarding fixing of way-leave charges were issued vide Board's letter No.97/LML/24/3 Of 27-11-01 , which clearly defines the modus operandi to be followed while fixing the way – leave- charges in different matter. However regarding laying of optic fiber cable (OFC) cable , Railway Board vide their letter no. 2001/LML/24/20 Dated 1608-2005 have issued detailed guide line which may be kept in mind while dealing any such proposal. Regarding way leave facility for under ground laying of cable tv , Bd’s letter no. 20001/LML/24/20 dtd 13-11-01 will be the guiding factor however , any correction slip etc. issued afterwards should also be considered while dealing with the issue.

5.0)

RENT OF BUILDINGS. Buildings rented to private parties are treated equivalent to licensing of land. Hence they are covered under Board's letter of 29/08/95. However, policy regarding provision of Quarters

for

GRP

personnel

has

been

laid

down

vide

Board's

letter

No.92/LM(B)/21/41/Policy of 12/10/93. The letter stipulates that a rate of 3% of the market value of land is to be charged, with revisions every 10 years. 6.0)

Assisted Siding (i)

The words "Interest and Maintenance" charges are used typically in the context of Assisted sidings who are required to pay an "interest & depreciation charge" on the capital cost as per book value borne by Railway in the initial construction at the prevalent rate of Dividend payable to the general revenue (7% since 1993, as per Appendix IV of the report of Railway Convention Committee).

(ii)

In addition to interest, the party has to pay maintenance charges at the rate of 4/2% on the cost of portion of siding borne by Railways on the present day cost of the siding. Maintenance charges will be payable on the portion of siding outside

______________________________________________________________________________________ XBR Section chapter 5

Page 2 of 8

Rev 00

01.01.09


SR. DFM’S Office, West Central Railway, Bhopal Process Manual Railway's premises and are subject to review every five years. For example, if in 1996, a siding was provided at Rs.100/-, the maintenance charge will be Rs.4.50/. In the year 2001, if the assessed cost of the review is Rs.150/-, the maintenance charge will be Rs.6.75/-. 7.0)

Private Sidings Instructions with regard to levy of maintenance charges for the private sidings have been laid down vide Board's letter No.58/W1/SA/13 of 23/04/1982 which were further modified

vide

Board's

letter

No.85/W1/SP/45

of

01/12/1986

and

letter

No.85/W1/SP/45 of 20/04/87. The circular of 23/04/1982 was issued with the intention of laying down a uniform procedure in view of representations being received from siding owners about lack of uniformity from one Railway to another. The process of calculation of maintenance charges is rather tedious and not easily intelligible. The same is explained as under: •

The first step is to arrive at charges per kilometer which would account for the following factors: (a)

T & P charges

-

Rs.200/-

(b)

Replacement of small fittings -

3% per year of cost of

new fittings (c)

Staff cost (at scale prescribed -

Pay + allowances as

specified in by Board) Board's letter of 23/04/1982. (d)Departmental charges

-

12% of (a+b+c above)

•

The staff requirement for one kilometer of siding has also been specified by Board.

•

For every 10 sets of points & crossings, one kilometer is to be added to siding length reckoned for levy of maintenance charges.

7.1)

Payment of Inspection Charges: In the event of the portion of siding inside party's premises being maintained by the party itself, inspection charges are leviable. These charges are in the nature of a fixed minimum amount for the first ten kilometers of siding lengths, and then an amount for every km. beyond 10kms. These charges are also subject to five-yearly revisions. These instructions are contained in Board's letter No.83/W1/SP/12/PT of 22/03/1993.


Page 3 of 8

Rev 00

01.01.09


7.2)

SR. DFM’S Office, West Central Railway, Bhopal Cost of Staff:

Process Manual

As the name suggests, these charges are levied on actual basis for the staff deployed to sidings. The elements, which are charged, are as under: ACRONYM

STANDS FOR

REMARKS

WAGES

Basic Pay

Charged as per the grade of the employee.

DA+Arrs

DA + Arrears (if any)

Charged as per the rate of DA fixed by the Central

on DA.

Government from time to time.


Charged as per the Grade of the place where the

HRA

staff is deployed. CCA

City

NHP

Compensatory

Charged as per the Grade of the place where the

Allowance

staff is deployed.

National Holiday Pay

Charged for those employees who work on National Holidays.

TA

Traveling Allowance

Charged as per the prevalent TA rules and the actual movement of the employee.

NDA


Charged for those employees who are performing night duty.

OT

Over Time

Charged on the actual over time worked by the employee.

Trans Allow

Incidental Exp

Transportation

Charged as per the conveyance allowance fixed by

Allowance

the VIth Pay Commission.

Incidental Charges

Charged @10% of (Pay + Allowances) as per Railway Board's letter No. F(E)II-83/Misc/1 of 27/06/1984.

Leave Salary

Leave Salary

Charged @ 15% of (Pay + Allowances) as per Railway Board's letter No. F(E)II-83/Misc/1 of 27/06/1984.

Contribution to

Contribution to PF &

Charged @ 1/8 of (Pay+DA) as per Railway Board's

SRPF & GRATU

Gratuity

letter No.F(E)II-83/Misc/1 of 27/06/1984.

Deduction

Deduction

towards House

House

Rent, Electricity

Electricity and Water

and

Charges, Meter Rent.

Water

towards

This amount is being deducted from the bills raised

Rent,

on the party if the party has provided these facilities to the Railway Staff.

Charges, Meter Rent.

However, vide letter No.85/W1/SP/45 of 01/12/1986, Railway Board has specified that the cost of staff, except commercial, staff at sidings dealing with POL and other hazardous ______________________________________________________________________________________ XBR Section chapter 5

Page 4 of 8

Rev 00

01.01.09


SR. DFM’S Office, West Central Railway, Bhopal Process Manual commodities, and those exceptional cases enlisted in Board's letter No.77/M (N)/951/36 of 13/04/1981, required by the railways for the operation of the siding should be borne by the Railways. This has been reiterated by Railway Board's letter No.99/TC(FM)/26/1 of 29/09/2000. 7.2.1) Procedure for Billing: The pay bill for siding staff is first passed in the normal course. The same is then submitted to Personnel Branch for adding the extra components like Incidental expenses, Leave Salary, Contribution to SRPF etc. After addition of these elements, the bill is sent to Accounts office for raising the bill on the party. 7.2.2) Disputes arising in Staff Bills: Some of the common disputes arising between Railways and parties on staff bills are as under: -

i) Staff is billed for as per 'Sanctioned Strength' whereas salaries are drawn as per 'Men on Roll'.

ii) Sidings provide accommodation in some cases to Railway Staff. The staff posted gets transferred but fails to vacate the quarters. The new staff coming in his palace is entitled for and claims HRA, which is paid by Railways, and the party is also billed for the same. The siding however is not due to pay to the extent it has provided quarters and hence disputes take place.

iii) Payment of overtime is another core issue. Since rakes arrive at odd hours, Railway staff is due to claim overtime beyond normal duty hours even if they have not had to work during their normal hours of duty. In some cases the OT charged is more than the wages drawn. 8.0)

Wagon Repair/Loco Hire Charges: This constitutes a very minor element of XBR. The bills for these charges are raised as and when they are received from the concerned executive. No major problems are faced in their recovery.

9.0)

Maintenance Charges of ROBs, FOBs and Level Crossings: No specific orders from the Board were traceable regarding maintenance charges of ROBs and FOBs. However, as per the standard format of agreement signed with the Government Authorities. It is to be levied upon with the provision of revision as and when considered necessary by the Railways. Regarding Level Crossings, Para 1851 of the Engineering Code states that in cases where extra establishment is engaged in connection with the maintenance and operation of any deposit work (e.g. a gateman engaged for operating the


Page 5 of 8

Rev 00

01.01.09


SR. DFM’S Office, West Central Railway, Bhopal gate of a level crossing constructed at

the

cost

of

Process Manual another Government

Department/Private Party), the actual pay and allowances of such establishment, together with such additional charges as are prescribed in Para 575 of Indian Railway Establishment Code, should be recovered. Besides, as per the standard format of agreement with the sidings, maintenance and cost of establishment for the level crossings within the siding limits are to be borne by the applicant. 10.0) DESPATCH: It is to be confirmed that the bills prepared are dispatched to the concerned party in time. 110.0) PREPARATION OF JV: JV’s to be prepared after raising of bills and receipt of payments thereon. For adjustment of bills with Government bodies JV’s are required to be prepared after receipt of acceptance of bills. 12.0) MAINTENANCE OF SUSPENSE REGISTER: The Suspense Head DR/BR is to be debited for the amount of bills raised to various parties for different facilities provided, and Credited for the amount realized.

13.0) WATCHING / CHASING RECOVERIES: The bills so raised are required to be reviewed for receipt of Payment. If there is any delay/dispute by the party concerned the same is required to be resolved through telephonically/correspondence and if necessary by deputing the staff of XBR section for settling the dispute. 14.0) PREPARATION OF ACKNOWLEDGEMENT: After ensuring the amount billed has been realized i.e. DD/Cheque etc. received from the party concern same is forwarded to Divisional Cashier Bhopal for encashment. Copy of the same endorsed to party concern as an acknowledgement. 15.0) ENTRIES IN CONCERNED REGISTERS: Entries for raising of bills and amounts realized are to be made in registers maintained for the purpose, i.e. Siding Register, Repairs & Maintenance register etc. Party wise accounts are required to be maintained to provide information regarding amount billed, realized, outstanding if any etc. at a glance, at any point of time.

16.0) RECONCILATION WITH BOOKS SECTION: The amount booked to the suspense heads is to be reconciled with the book section EVERY MONTH. 17.0) PREPARATION OF STATEMENTS: ______________________________________________________________________________________ XBR Section chapter 5

Page 6 of 8

Rev 00

01.01.09


SR. DFM’S Office, West Central Railway, Bhopal Process Manual Preparation of Fort Nightly. Monthly, quarterly, and half-yearly statements of suspense heads i.e. Demands Recoverable and Bills Recoverable (not treating as Suspense heads) , sending the same to concern executive , as well as to FA&CAO, as per the schedule time. 18.0) Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] 18.1) Recording of results of Test- Check; _ The result of test check should be recorded systematically in a manuscript register in the

Extent

work test

of

Test Particulars of

check prescribed

vouchers elected

(A) who had test

for test check

checked the item

SR NO.

checked

Name of the SO/SSO

Whether

the

discrepancy in check

Item of

Result of Test

form given below:-


2

3

4

5

6

7


test check is

required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) ______________________________________________________________________________________ XBR Section chapter 5

Page 7 of 8

Rev 00

01.01.09


SR. DFM’S Office, West Central Railway, Bhopal Process Manual and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 5.2)Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers.

The intervals at which different registers maintained in Accounts

Offices should be put up for inspection by Officers. 18.3)Periodicity of submission of Test- Check oregister to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers.

*****


Page 8 of 8

Rev 00

01.01.09



PROCESS MANUAL

ACTIVITY /RESPONSIBILITY MAPPING CHART SR.NO.

Supervisor Code

A.A.Code

JVs ( after raising of bills )

A1

B1

JV’s (for recoveries made.)

A1

B1

Returns-: Fort-Nightly,Monthly, Quarterly, Half yearly reports of BR & DR

A1

B1

Acknowledgement for amount Realized and dispatching to parties.

A1

B1

ATD

A1

B1

A1

B1

A1

B1

CHEQUE/DD .Receiving Register

A1

B1

Registers for water/Elect. Bills for watching recoveries

A1

B1

Activity Detail PREPARATION OF THE FOLLOWING FOR DR & BR:-

1

ENTRY IN : 2 concerned Registers MAINTENANCE OF: Suspense Register 3

4

VETTING OF:

B1

Water Bills / Electrical bills for outsiders.

XBR Section Chapter 6

A1

B1

Page 1 of 2 01.01.09

Approved by: ________________


PROCESS MANUAL

MISC.WORK :

4

Raising of bills

A1

B1

Remittance of amount realized

A1

B1

Reconciliation with Books

A1

B1

Chasing for realization

A1

B1

Audit Reference and corrospondence

A1

B1

XBR Section Chapter 6

Page 2 of 2 01.01.09

Approved by: ________________


Process Manual

Measurable Parameter Sr. No. 1

2

3

4



Bills for cost of commercial staff.

Within Seven working days from the days (provided complete & errorless in all respect) of receipt from Comml Branch. Raising of Bills for various To be raised as on I April and to be facilities dispatched latest by 30th April of every financial Year. Submission of Fortnightly status To be prepared as on First week of every of XBR (10th and 25th of every month. month), PCDO, MCDO, Quarterly, Half yearly of Demands Recoverable and Bills Recoverable along with Comparative Statement. Half-yearly review of Suspense As per Date prescribed by FA & CAO/ Sr. Balance DFM

____________________________________________________________________________ XBR Section Chapter 7 page 1 of 1 Rev 00 01.01.09

Approved by_______


Process Manual

CALENDAR OF RETURNS

SR

Name of Returns

Period

NO. 1

Monthly progress report of Bills recoverable from outsiders.

Monthly

Due date of

To be

submission

submitted

1st Week of the

DY.CA(G)

second following month

2

Monthly position recoveries of dues against bills raised under Abstract ‘Z’

Monthly

1st Week of the

DY.CAO(T)

second following month

3

4

5

6

7

8

Quarterly Report of Dues Recoverable for the month of June Quarterly Report of Dues Recoverable for the month of September Quarterly Report of Dues Recoverable for the month of December Quarterly Report of Dues Recoverable for the month of March Half Yearly review of Unsanctioned Expenditure for the period ending March Half Yearly review of Unsanctioned Expenditure for the period ending September

Quarterly

1ST August

FA&CAO

Quarterly

1st November

FA&CAO

Quarterly

1st February

FA&CAO

Quarterly

1st May

FA&CAO

Half Yearly

1st May

FA&CAO

Half Yearly

20th November

FA&CAO

_______________________________________________________________________________________ XBR Section Chapter 08 page 1 of 1 Rev 00

01.01.09

Approved by_______________

Process Manual



1 2 3 4

5

6 7

8

9

Activity

Fort Nightly status XBR on every 10th and 25 th


Processed In Time


Remarks, if any

Within 3 Working days

JVs ( after raising of bills )

Within 5 working days

JV’s (for recoveries made.)

Within 3 Working days

Monthly, Quarterly, Half yearly reports of BR & DR

Total Recd

On due date

Receipts for amount Realized and dispatching to parties. Within 3 Working days Within 3 Working days Remittance of amount Within 3 Working realized days Within 7 days after closing of account Reconciliation with Books of the concerned month Within 7 days after closing of account Chasing for realization of the concerned month

Raising of bills

SR.SO(XBR)/BPL (Name & Seal) XBR SECTION CHAPTER 9 REV; 00 01/01/09 PAGE 1 OF 1

ADFM/BPL (Name & Seal) APPROVED BY_______


XBR SECTION CHAPTER 9 REV; 00 01/01/09 PAGE 1 OF 1

Process Manual

APPROVED BY_______


PROCESS MANUAL

XBR SECTION CODE ALLOCATION SHEET S.No.

Name

1

SURESH CHANDRA

2

R.K.BHAGAT

Designation

Alloted Code

SR.SO

A1

A.A.

B1


XBR SECTION CHAPTER 10 REV: 00 PAGE 1 OF 1

Approved By________


XBR SECTION CHAPTER 10 REV: 00 PAGE 1 OF 1

PROCESS MANUAL

Approved By________


PROCESS MANUAL

LIST OF RECORDS XBR SECTION Section: ____________________ Sr. No. 1 2

Record Name Format No. If any REGISTER FOR LAND LICENCE FEES & A.1139/E.1464 BUILDING SIDINGS REGISTER-FOR INT & MAINT. A.1139/E.1464 CHARGES OF SDG., COST OF COMML STAFF,C&W MAINTENANCE CHARGES, HIRE CHARGES,ACTUAL MAINTENANCE CHARGES OF

AC/BPL/XBR/LICENSEFEE

Record NO.

Retention Period 5 Years

Maintained by B1

AC/BPL/XBR/SIDING

5 Years

B1

J.V. FILE

AC/BPL/XBR/JV

5 Years

B1

RETURNS- FORT-NIGHTLY , MONTHLY, BY-MONTHLY, HALF-YEARLY STATEMENTS FILE MAINTENANCE OF REALISATION A.1139/E.1464 REGISTER

AC/BPL/REG/RETURNS

2 years

B1

AC/BPL/XBR/LICENSEFEE OR AC/BPL/XBR/SIDING

5 Years

B1

Till facility is availed and no amount is due from the party

B1

L –XING, MAINT. CHARGES OF ROB/RUB

3 4

5

NOTE:

APPROX. 150 UPDATED FILES DIFFERENT PARTIES BILLED.

OF


XBR SECTION Chapter 11 PAGE 1 OF 1 01/01/09

REV:01

Approved By________


PROCESS MANUAL

ORGANIZATIONAL CHART SR.DFM

DFM

SO (XBR) (A1)

AA (B1)

XBR SECTION CHAPTER 12 PAGE 1 OF 1 Rev: 00 01.01.09

Approved By_______


Process Manual

XBR SECTION PROCESS FLOW CHART

Raising Of Bills

Realization of Bills.

Preparation of Acknowledgement on receipt of payment

Dispatch to parties concerned

Operate Suspense Head

Remittance of payment received through C R Note in to Railways Account

Preparation of JVs Entry in Registers

Suspense Register Entry

Watching Recoveries

Preparation of JVs

Operating Suspense Head

Preparation of various reports / statements such as, Fort nightly, Monthly, Bi Monthly, Half-yearly reports of BR and / DR as required, in prescribed formats, On the basis of bills raised and amount realized. As well as reconcile the same with Books section.

______________________________________________________________________________________________________

XBR Section Chapter 13 page 1 of 1 Rev 00 01.01.09

Approved By __________


Process Manual


Date

11-11-09


Section

11

XBR Section chapter 14 Rev:01

List Of Record

01.01.09

New Rev No. 01

Approved by __________________

Document No: ADMN January 01, 2009

ADMINISTRATION/RECORD/EFFY SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5050 E-mail : [email protected] Compiled By (D.N.Baheti) SSO/ADMN

Coordinated by (D.N.DWIVEDI) SSO/ISO

Coordinated By (RAJIV SHRIVASTVA)

ADFM

Reviewed By (B.K.SEN) DFM


Sr. DFM’S OFFICE, West Central Railway, Bhopal

Process Manual


No. of Pages

Section/ Ref

Title

1

Abbreviations

01

2

Standard of Financial Property

01

3

Introduction

01

4

Sources & References

02

5

Scope Of work

02

6

Sectional Procedure

40

7

Organisational Chart

01

02


Mapping Chart

01

9


01

10


01

11

List Of Records

01

12


01

Record Section Process Flow 13

Chart

04

Admn Section Process Flow 14

15

Chart Changes to Process Manual

01


Process Manual

ABBREVIATIONS SR No.

Term

Expansion

1.

AA

Account Assistant

2.

ADFM


3.

ATD

Advice of Transfer Debits

4.

C.L.

Casual leave

5.

CCA


6.

CO7

Cash Order No 7

7.

D.A.R.

Discipline and Appeal Rule

8.

DA

Dearness Allowance

9.

DFM


10.

H.B.A


11.

HAPL

Half average pay leave

12.

HBA


13.

I.C.

Identity Card

14.

L.A.P.

Leave on Average Pay

15.

LPC


16.

M.C.A

Motor Car Advance

17.

NDA

Night Duty Advance

18.

P.M.R. No.

Pay Master Record No.

19.

P.TAX

Professional Tax

20.

P.TO.

Privilege Ticket Order

21.

S.C.A.

Scooter Advance

22.

S.P.S. BY

Stationary Printing Supdt. Byculla

23.

S.R.

Service Record

24.

SCA

Scooter Allowance

25.

Sr.DFM


26.

SSO


27.

TA

Traveling Allowance

_______________________________________________________________________________________ ADMN SECTION CHAPTER 01 PAGE 1 OF 1 REV 00 01.01.09



Process Manual

MEASURABLE PARAMETER: Measurable Parameter SR.NO. 1 2 3

No of Days Allowed for disposal 3 days 3 days

Pass /P.T.O Medical Cards Preparing Paysheet

4 5 6 7 8 9 IMPORTANT NOTE: It is to be ensured by the concerned section in charge that the updating of system is take place within barest minimum time and any revision, on account of new rule/instruction from Rly Bd/ HQ’s warrants revision of process manual, is taken place within one week of receipt of letter. However, to ensue the task “On EVERY 1ST DAY OF THE MONTH THE SECTIN INCHARGE WILL REVIEW THE SYSTEM AND ENSURE THAT ALL UPDATION /REVISION DURING THE MONTH ARE TAKEN PLACE.”

_________________________________________________________________________________ ADMN Section: Chapter 10

Page 1 of 1

Rev:00

01.01.09



Process Manual

LIST OF RECORDS Administration Section Section: ____________________

Record NO.

Format No., if Records Custodian Retention Period any

S. No.

Record Name

1

Index Register of S.R

AC/BPL/ADM/INDEX/01

A.A.

Permanent

2

Increment Register

AC/BPL/ADM/INCR/02

A.A.

Permanent

3

Scooter & HBA advance Register

AC/BPL/ADM/SCA-HBA/03

A.A.

10 years

4

House Rent register

AC/BPL/ADM/HRA/04

A.A.

10 years

5

Electric charge Register

AC/BPL/ADM/ELECTCHG/05

A.A.

10 years

Overdrawn Wages Register

AC/BPL/ADM/OD WAGES/06

A.A.

1 year

Liability Register

AC/BPL/ADM/LIABL/07

A.A.

3 years

Festival Advance Register

AC/BPL/ADM/FESTIVAL ADV/08

A.A.

3 year

9

Pass /P.T.O Register

AC/BPL/ADM/PASS/PTO/09

A.A.

2 years

10

Contingency Bill Register

AC/BPL/ADM/CONTEN./10

A.A.

10 years

11

Identity card & Medical card Register Dead stock Register

AC/BPL/ADM/I.CARD/MED.CARD/11

A.A.

3 years

AC/BPL/ADM/DSR/12

A.A.

Permanent

Casual leave Register

AC/BPL/ADM/CL/13

A.A.

1 year

Calendar of returns Register

AC/BPL/ADM/RETUNRS/14

A.A.

Permanent

TA bill Register

AC/BPL/ADMN/TABILLREG/15

A.A.

1 year

6 7 8

12 13 14 15


ADMN SEC CHAPATER 11 PAGE 1 OF 1

REV : 01 11-11-09

APPROVED BY_______


FORM



Activity

1

Preparation of Pass/P.T.O’s , I/Card, Medical Card

2

Performance Effy. Index statement to DRM and F.A.& C.A.O.

First of every Month

3

Half yearly review, Suspense review

Date as fixed by HQ.

4 5

6

PCDO August Review,Budget Estimate, RE,BE Efficiency shields & Management shield targets.

Total Recd

Processe d In Time

-

-


Remarks, if any

03 Working days from the date of receipt of the application.

10th July ,10th Aug,10th Oct,10th Dec

Date as fixed by HQ. Every 6 month

SSO - ADMN/EFFY/RECORD (Name & Seal)

ADFM (Name & Seal)

Page No.____ ADMN SEC. CHAPTER 12 REV 00 PAGE 1 OF 1 01.01.09

Sr. DFM’S OFFICE, West Central Railway, Bhopal

Process Manual

Record Section Process Flow Chart ACQUITTANCE CERTIFICATE

Verification of PM Cash Book

Post Audit of Paid Vouchers

Reconciliation of Unpaid amount with Dep ‘Unpaid’

Check of receipt of all vouchers with reference to P 4

ACQUITTANCE CERTIFICATE

__________________________________________________________________________________________ ADMN SECTION CHPATER 13 PAGE 1 OF 4 01.01.09



PROCESS MANUAL

Record Section Process Flow Chart POST AUDIT OF PAID VOUCHERS

Paid vouchers checked with reference to P 4

Vouchers received at Records Section

Sorted by Record section category-wise like Contractor bills etc

Vouchers handed over to Books Section

Internal Check

Sent back to Records Section

Handed over to respective section for Post Check

__________________________________________________________________________________________ ADMN SECTION CHAPTER 13 PAGE 2 OF 4 01.01.09



PROCESS MANUAL

Record Section Process Flow Chart ACQUITTANCE CERTIFICATE

Verification of PM Cash Book

Post Audit of Paid Vouchers

Reconciliation of Unpaid amount with Dep ‘Unpaid’

Check of receipt of all vouchers with reference to P 4

ACQUITTANCE CERTIFICATE




PROCESS MANUAL

Record Section Process Flow Chart POST AUDIT OF PAID VOUCHERS

Paid vouchers checked with reference to P 4

Vouchers received at Records Section

Sorted by Record section category-wise like Contractor bills etc

Vouchers handed over to Books Section

Internal Check

Sent back to Records Section

Handed over to respective section for Post Check


APPROVED BY________


Process Manual

Repair of computer and leave application Process Flow Chart Preparation of office notes for sanctions regarding Repair of Computer Hardware and other items.

Approval and Sanction from SR.DFM/DFM

Call for Quotation from reputed firms

Leave application received

Put up for signature to DFM./ADFM

Filing of leave application in S.R

Sign of officer on Leave Sheet

Issue of work order

END

Admn Section : Chapter 14 Page 1 of 5 Rev: 00 01.01.09

END



Process Manual

Record Section Process Flow Chart

Records

Receiving paid p/sheets from Pay Office.

Receiving requisitions from Audit and other sections

Sorting records section-wise

Destruction of old and time barred records

End


Handing over vouchers to audit/sections

Taking back vouchers from audit/section

End



Process Manual

Efficiency Section Process Flow Chart

Receiving monthly, Half yearly, Yearly and other efficiency performance report from sections ,

Compilation

Sign of SSO/ DFM./SR.DFM

Forwarded to HQ / DRM

End




Process Manual

ADMN SECTION PAYSHEET PROCESS FLOW CHART

Pay sheet

Master

Maintaining Adv. Register

ARD Entries in S.R.

Listing, checking Signature of DFM. Receiving P/S from EDP

ESTT.Section for passing

END


END



Process Manual

PASS/PTO,MEDICAL/IDENTITY CARD PROCESS FLOW CHART

Application for I/C & M/C AND Pass/P.t.o. Put up for approval.

Preparation of I/C,M/C, Pass, P.T.O.

Entries in Register

Sign of DFM/ADFM

Hand over to staff

END




Process Manual


Date

ADMN Section chapter 15

Section

Page 1

of 1


Rev:00

01.01.09

New Rev No.



ADMN Section chapter 15

Page 2

of 1

Rev:00

01.01.09

Process Manual



Process Manual


These rules also known as Canon of Financial Propriety are the guiding principles to be followed while incurring any expenditure from the Public Fund. Therefore due regard must be paid to these golden principles as given below: (1)


(2)

No authority should exercise its powers of sanctioning expenditure or to pass an order which will be directly or indirectly to its own advantage.

(3)

Public money should not be utilized for the benefit of a particular person or section of the community unless— I. The amount of expenditure involved is insignificant; or II. A claim for the amount could be enforced in a court of law; or III. The expenditure is in pursuance of a recognized policy or custom.

4)

The amount of allowances, such as travelling allowances, granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipients (116 FI)

__________________________________________________________________________________________________ ADMN Section: Chapter 2 Rev 00 Page 1 of 1 01.01.09



PROCESS MANUAL

INTRODUCTION: Administration section of this office is formed for various kinds of work like staff welfare work, viz. preparation and passing of salary and other emoluments like Traveling Allowance, salary arrears etc., Preparation of different kinds of passes / Ptos , Medical cum Identity cards. Maintenance of Service Records of Accounts staff who are under the control of SR.DFM/ BPL.

The section is also attached the work of record section. Record section is for keeping all the paid records i.e. all claims which were passed by this office, the record section will keep the record of such claim after payment the record will be send by Pay office to this office and the same is to be kept in the record section of this office.

The work of Efficiency section is dealt with the section , wherein all returns which is to be submitted on monthly, quarterly, Half-yearly or yearly basis to HQ /DRM . This section ensures the timely submission of all due returns to the concerned office.

________________________________________________________________________________________ ADMN SECTION CHAPTER 03 PAGE 1 OF 1 REV 00 01.01.09


SR..DFM’s Office , West Central Railway, Bhopal

Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction, therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what not to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on Admin/Record and Efficiency, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of Administration, Record, and Efficiency section is guided by the following documents: •


•


•


•


•

Instruction/guide lines issued from time to time by Railway Board, which is available in the form of Master circulars on Estt. Matters.

•


•


•

Railways pass manual.

•

Master circulars issued by Railway Board in following issues: (i) Railway Servants (Discipline and Appeal) Rules,1968 (ii) Master Circular No.4/90 on Staff Benefit Fund (iii) Master Circular No. 5/90 on Service Records/Books (iv) Master Circular No.6/90 joining time. (v) Master Circular No.11/90 on Grant of Honorarium.

_______________________________________________________________________________ ADMN Section Chapter 4 page 1 of 2 Rev 00

01.01.09


SR..DFM’s Office , West Central Railway, Bhopal

Process Manual

(vi) Master Circular No.36/91 Arrear Claims of Railway Servants and Investigations thereof. (vii) Master Circular No39/91 Advance & Recoveries. In this document instead of reproducing details from codes and manuals the relevant Para has been quoted in abbreviated form. For example 1335 A1 means paragraph 35 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume-I.

_______________________________________________________________________________ ADMN Section Chapter 4 page 2 of 2 Rev 00

01.01.09



Process Manual

SCOPE OF WORK: (I)

ADMINISTRATION SECTION:The work of Administration section can be divided in two categories: (a)

(a)

Establishment work

(b) Administrative work

Establishment work :- In administration section the following kinds of establishment work is being done:

1. Preparation and printing of regular and special Pay sheet, Change card within the stipulated time period. 2. Preparation of Bonus cards. 3. Income Tax calculation and issue of Form 16 to Accounts Office. 4. Sanction of Temporary & Final PF withdrawal. 5. Maintenance of Service Records and Leave account of staff under Sr. DFM. Service registers are kept up-to-date regarding Service Verification. Increment entries, sanctions of PF, applications for temporary and final PF withdrawal, Leave encashment entries etc. 6. Maintenance of Various Advance registers. 7. Maintenance of Musters (Attendance Register). 8. Passing of contingent bills.

9. Verification of TA bills and other claims of staff. 10. Putting files for transfer of staff.

11. Safe custody and updation of Service Records of Accounts staff (this includes Pay office BPL and ET, EDP staff & Stock verification cell. Track record of staff is also to be maintained to see the details of transfer of staff within the office and award/punishment , promotion etc. can be seen at one place.

(b)

Administrative work:1. Issue of Pass/P.T.O’s, I/Card, Medical Card within the prescribed time. 2. Requisition of stationary and its distribution to concerned sections. 3. Maintenance of dead Stock Register, Pass PTO Registers.

_________________________________________________________________________ ADMN SECTION CHAPTER 05 PAGE 1 OF 2 REV 00 01.01.09



Process Manual

4. Maintenance of Imprest Register. 5. Postal Account. 6. Dead Stock Register of Accounts office. 7. 8. 9. 10.

Procurement of consumables requirements of all sections. Work related with Trade Unions. Work related with Raj bhasha. Correspondence related with RTI, HQ, DRM etc.

(II)EFFICIENCY SECTION:Preparation, compilation and submission of:1. Half yearly review, Suspense review. 2. PCDO. 3. August Review, Budget Estimate, RE,BE ( For A/C’s Dept.) 4. Efficiency shields & Management shield targets. 5. Performance Effy. Index statement to DRM and F.A.& C.A.O.

(III)

RECORD SECTION:-

1. Receiving of Paid vouchers from Cash office. 2. Post Audit of paid vouchers and issue of acquaintance certificate. 3. Proper maintenance of record room including binding work of paid vouchers.

_________________________________________________________________________ ADMN SECTION CHAPTER 05 PAGE 2 OF 2 REV 00 01.01.09


Sr. DFM’s OFFICE, West Central Railway, Bhopal

Process Manual

Procedure for Administration Section A.

( ESTABLISHMENT WORK) The Administration section provides office management and HR services to the

Officers and Staff of Sr. DFM’s office in regard to staff payments, staff welfare, their personal claims and other matters. Pay Rolls are prepared of the employees on the basis of Appointment Letter or Last Pay Certificate (LPC). The changes in salary, increments, recoveries and allowances are entered through change cared every month.

The LPC is prepared in the form

No.GC.6 .On the receipt of the same, Master Date Form (Master Card) has to be filled in PRIME and sent to the EDP for printing of Pay sheet by 20th of every month .The pay sheets will be received from EDP and checked in

every respect and put up for

signature for approval of Accounts officer. Scale Check, Memorandum of Differences & Cadre Statements are also

Prepared and submitted to the Establishment section along

with recovery statements.

Scale Check is a statement showing comparison between

sanctioned strength including Work charged posts with currency thereof and men on roll, thereby showing vacancy position in each category.

The employees of Indian

Railways are entitled to various allowances, perk and privileges whose admissibility criterion are listed below; 1.0)

ALLOWANCES; 1.1)

Traveling Allowance. TA may be admissible for journeys performed for ` the following purposes:-

a) On Duty b) On first appointment c) To attend exam & training etc. d) To attend Territorial Army Camps etc e) To attend Courts & Dept inquiries f) To attend meetings of dept council. g) When recall from leave. h) Election Duty i) On transfer and retirements. j) TA is admissible to families of the Rly Servants who die while in Service. __________________________________________________________________________________________ ADMN Section 6 page 1 of 40 Rev 00 01.01.09

Approved by ________________


Process Manual

The T.A bills of previous month submitted by the staff before the 10th of every ensuing month are scrutinized by SO(AMDN)to see that the claims are in accordance with the rules and regulations laid down by the Railway Board, and then only they are included in the Pay sheet. 1.2)

Dearness Allowance Every employee is entitled to the DA as determined by the government of India. The new increased rate of DA is declared by the Minister of Finance, government of India twice in a year for all the employees of Government of India effective from July and January. The rate so declared is added to the prevalent rate and a new effective rate of DA is determined and paid to the Rly Servants.

1.3)

House Rent. Every employee is eligible for House Rent except of those employees occupying Rly Quarters. The House Rent is paid, as per the recommendations of the 6th Pay Commission. The circular filled in Policy file. It is a fixed percentage city wise.

1.4)

Professional Tax. The PT is levied by state govt. to the employees as per salary slabs and remitted

to the concerned provincial government. Salary Slabs (Annual) Does not exceed Rs.1, 20,000/Exceed Rs.1, 20,000/- but less than Rs.1, 50,000/Exceed Rs.1, 50,000/- but less than Rs.1, 80,000/Rs.1, 80,000/- and above

1.5)

Professional Tax Nil Rs.1000 P.A. or Rs.83 per month and Rs.87 12 th month Rs.1500 P.A. or Rs.125 per month

for

Rs.2500 P.A. or Rs.208 per month and Rs.212 for 12th month

Compensatory City Allowance The compensatory City allowance is paid to all employees as per recommendation of V and VI Pay Commission Circular No. HPB/PC/V/R DT. 20-10-97. After the implementation of Sixth pc, this allowance has now redundant and now forms part of Transport allowance.

1.6)

TRANSPORT GRANT & PACKING ALLOWANCE: This is effective from 01-10- 1997 and is granted when (i) Employee Transferred from one station to another and shifted house holdings.

__________________________________________________________________________________________ ADMN Section 6 page 2 of 40 Rev 00 01.01.09

Approved by ________________


Process Manual

(ii) Transfer should be on administration account and not on the request of the employee. (iii) The distance between the two stations must be 20 or more Km. (iv) Transfer is not in the jurisdiction of same corporation / Municipality. 1.6. A) Amount of Transport Grant & Packing Allowance 1.Railway servant who have joined

One month basic Pay

Rly service after but prior to 01-05-96 2. Group A, B, and C 3. Group D Railway Employees 1.7)

80% of one month basic Pay. 90% of One month basic pay.

Children Educational Allowance: Tuition Fee reimbursement rate are revised w.e.f. 01-09-2008. This assistance will be applicable only for two children. The annual ceiling fixed for reimbursement of children education allowance is Rs. 12000/- under this scheme; reimbursement can be claimed once every quarter. The amount that can be claimed in a quarter could be more than Rs.3000/- and in another quarter less than Rs.3000/-subject to the annual ceiling of Rs.12000 per child being maintained. In case both the spouses are Govt. servants, only one of them can avail reimbursement under children education allowance. Hostel subsidy will be reimbursed to the maximum limit of Rs.3000 per month per child subject to a maximum of 2 children. However, both hostel subsidy and children education allowance cannot be availed concurrently. The above limits would be automatically raised by 25 % every time the Dearness Allowance on the revised pay structure goes up by 50%.

1.8)

Incentive for Family planning: Male employees before attaining 50 years age, Female employees between 2045 years of age and having 1-2 children undergoes sterilization operation on 4/12/1979 or after by wife/husband are eligible for grant of incentive increment. Cases prior to 01/10/1990 will not be reopened for this purpose. Incentive increment will be equivalent to amount of one increment.

1.9)

Bonus: The Ministry of Railways declares Productivity Linked Bonus every year to its employee. The Bonus Cards are prepared as per Form no CRP-06 and one day wages are worked out in advance when the numbers of days are declared it


Approved by ________________


Process Manual

is multiplied by 1 day wages and the amount is arrived at. The Railway Board also declares the ceiling limit every year.

2.0)

ADVANCES: 2.1) Motor Car Advance (PARA 1105 IREM) The total amount of advance which may be granted to a Government/ Railway servant for the purchase of a Motor-car for the first occasion shall not exceed Rs. 1, 80,000/- (Rupees one lakh eighty thousand) or eight months' basic pay and dearness pay of the Government servant taken together eleven months basic pay of the Government/Railway servant or the anticipated price of the Motor-car to be purchased by the Government/Railway servant, whichever is the least. If the actual price of the motorcar purchased by the Govt. /Railway servant is less than the amount of advance, then he shall refund the balance to the Government forthwith. The quantum of advance that may be granted on the second or subsequent occasions for the purchase of a Motor-car shall not exceed Rs. 1, 60,000/- (Rupees one lakh six thousand) or eight months' basic pay and dearness pay of the Government servant taken together eleven months basic pay of the Government/ Railway servant or anticipated price of the Motor-car to be purchased, whichever is the least.} ** Substituted vide ACS No. 42 circulated vide Railway Board's letter No. F (E)Spl.97/ADV.2/2 dated 4.3.98. Such second or subsequent advances for the purchase of a motor car will be admissible only after four years reckoned from the date of drawl of the last advance have elapsed, provided that this restriction of four years shall not apply in the following cases: — 1. Where an advance has been allowed earlier for the purchase of a motor cycle/ scooter but if desired to draw the advance for motorcar. 2. Where he disposes of his motor-car in India prior to his posting/ deputation/ training abroad lasting more than one year and return to India without a motor-car. 3. Where he is appointed to a regular post abroad and don’t take his motorcar along with him.


Approved by ________________


Note.

Process Manual

The world "price" used in the above sub-rules includes the Registration money paid for in advance by the Government/Railway Servant to the dealer while booking for the new car and which is later adjusted by the dealer on allotment/delivery

towards

the

price

of

the

new

car.

Where

a

Government/Railway servant desires to keep two vehicles of different types i.e. a Motor Car and a Motor Cycle/Scooter and has purchased one type of vehicle with the advance drawn from the Government/Railway and wants to have advance for purchasing a different types of vehicle, he may be sanctioned the same under the provisions already existing in Indian Railway Establishment Manual, as amended from time to time, without being required to sell the previous vehicle, provided he repays the outstanding amount of advance with interest before drawing the fresh advance. An advance given in such a case will be treated as second advance. Rule 201 of GFR (Swamy's Compilation) 2.1.1) Recovery of Advance The advance granted, either for the first time or on subsequent occasions shall be recovered in such number of equal monthly installments as the railway servant may elect, not exceeding 200 installments. The railway servant may at his option repay more than one installments in a month. Modified vide Advance Correction Slip No. 169 issued vide Railway Board's letter No. F(E)Spl. 2004/ADV. 2/2 dated 1.11.2004 (RBE 229/2004). IREM (VOLI )PARA 1105 2.2)

Advance for Purchase of Motor Cycle/Scooter/Moped etc. I.

The amount

of

such advance for the first occasion shall not exceed Rs.

30,000/-(Rs. thirty Thousand) or four months basic pay and dearness pay taken together,” or the anticipated price of the motor cycle/scooter/moped, whichever is the least. II. The quantum of advance that may be granted on the second or subsequent occasions for the purchase of a motor-cycle/scooter/moped shall be restricted to Rs. 24,000/- (Rs.Twenty four thousand) or three months basic pay and dearness pay taken together,”) or the anticipated price of the motor cycle/scooter/moped whichever is the least. III. The amount of advance will be recovered in such number of equal monthly installments as he may elect but such number shall not be more than seventy. __________________________________________________________________________________________ ADMN Section 6 page 5 of 40 Rev 00 01.01.09

Approved by ________________


Process Manual

IV. The railway servant concerned should furnish a certificate to the effect that he has not drawn any advance earlier for the purchase of conveyance of the same type. The sanctioning authority should also verify the correctness of the certificate given. V. In the case of second or subsequent occasions, the amount of advance will be less the profit earned on the sale of the previous scooter/motor cycle/moped, i.e. the excess of sale proceeds over the purchase price paid by the railway servant at the time of its purchase. No. F (E) Spl./87/(l) adv. 2/8 dt. 31-8-87 VI. Notwithstanding the condition stated in Para 1104 (5) (ii) of IREM an advance upto Rs.20.000/- or the anticipated price, whichever is less, may be sanctioned by the competent authority for purchase of Moped to Railway Servants having basic pay plus dearness pay below Rs.6900/- per month. (1)

(Board's letter No. F(E)Spl./2006/ADV./4/5 dated 23 -11-2006)-acs PARA 1106 IREM

no.189 2.3)

Advance for Purchase of Cycle a) A Government / Railway Servant whose basic pay and dearness pay taken together does not exceed Rs. 7,500 (Rupees Seven thousand five hundred) per month”, may be granted an advance for the purchase of a bicycle provided that: I. The amount of

such

advance

thousand five hundred) and

shall

shall

not exceed Rs.1, 500/- (Rs.one

be restricted to the anticipated price

inclusive of sales tax of the bicycle. If

the

actual price of the bicycle paid

by the Government/Railway servant is less than the amount of advance sanctioned, he shall refund the balance to the Government forthwith. II. The amount of such advance shall be recovered in equal monthly installments not exceeding twenty-five.

Authority Board’s letter NO. F (E)

SPL. 97/ADV./2/2 dated 4-3-98 and 1.11.04) (2)

An advance for the purchase of bicycle should not ordinarily be granted within three years of a previous advance unless satisfactory evidence is produced by the railway servant concerned to the effect that the bicycle purchased with the help of the earlier advance has been lost or has become unserviceable. F (E) Spl./81. Adv. 2/2 Dt. 23-7-1981.


Approved by ________________


NOTE:

Process Manual

Priority may be given to the requests of the railway servants who have not drawn an advance during the last two years.

(3)

The Railway servant should furnish cash receipt for the purchase within one month of drawing the advance. PARA 1107 IREM

2.4)

Advance for House Building or Purchase of a ready built house or repayment of loan expressly taken for that purpose.

Eligibility— House building advance may be granted to the following categories of railway servants:— a.

Permanent Central Govt. railway servants;

b)

Temporary railway servants with 10 years continuous service, provided the sanctioning authority is satisfied that they are likely to continue in the service of the railway till the house is completely built and mortgaged to government and in addition happen to be in possession of a developed plot of land on which construction can immediately commence on receipt of the advance applied for; and they do not hold a permanent appointment under the State Government.

c.

Officers who belong to All India Services of the category, viz. IAS, IPS, IES etc. who are on deputation to the Railway continuously for 6 years.

Note: —

Post-military service of ex-servicemen may be counted for reckoning 10 years to become eligible for sanction House Building Advance provided they have not drawn the advance during military service and recovery of advance with interest is ensured during re-employed service. [No. F(E) Spl. 87/Adv./3/6 dated 31-3-1987]. d)

Railway servants covered under Payment of Wages Act provided the sanctioning authority satisfies himself

in consultation with the legal

authorities that : A. The total amount of deduction (including house-building loan recovery) in terms of Section 7(2) of the Payment of Wages Act are not likely to exceed the limits stipulated in Section 7(3) of the Act; and


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B. It is possible, in terms of Section 12(A) of the Act to effect recoveries of house building loan in the usual manner laid down in the House Building Advance Rules. e)

If both husband and wife are railway servants, advances are admissible to one of them. Where' a house-site is owned jointly by husband and wife, amount will be sanctioned only if both agree to mortgage the same to government.

f)

If both husband and wife are employed in Central/State government

or local bodies, the pay of both of them

Govt./semi

will be taken into

consideration for calculating the ceiling; g)

Railway servants

under

suspension

may be granted the advance on

furnishing collateral security in the shape of mortgage bonds from two permanent railway servants. (2) Conditions to be fulfilled a.

Neither the applicant, nor

the applicant's wife/husband/minor child

must be the owner of a house. However, this condition may be relaxed by the Ministry of Works Housing and Supply in exceptional circumstances; as for example, if the applicant or the applicant's wife/husband/minor child owns a house in a village, and the applicant desires to settle down in a

town or where an applicant happens to

own

a house jointly with

other relations, etc. and he desires to build a separate house for his bonfide residential purposes. b.

The floor area of the house to be constructed or purchased must not be less than 22 sq. meters. However, this minimum may not be insisted upon in case of flats/tenements and houses the plan of which has been approved by the Municipality. [No. F(E)Spl.Adv.3/7 dated 10-8-1981].

c.

Advance for ready built house or flat is admissible for outright purchase only.

d.

The Railway servant will have to fill up the promissory note prescribed in Board’s letter no. F (E) Spl. 84/Adv. III/2

dated 17-12-1984

(Appendices....). e.

The applicant should not have availed of any loan or advance for the execution of the house from any other Government Department concerned e.g. the Department of Rehabilitation or Central or State Housing Scheme


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etc. provided, however where the loan or advance etc. already availed of by an applicant does not exceed the amount admissible in these rules, it would be open for him to apply for advance under these rules on the condition that he undertakes to repay the outstanding loan/advances etc. together with interest, if any, thereon forthwith in one lump sum to the Government. Where a Railway servant makes a final withdrawal from his provident fund in connection with construction/acquisition of a house or residential plot in addition to availing an advance under these rules, the total amount of advance sanctioned and that withdrawn from provident fund should not exceed the total amount under these rules. [No. F(S)Spl. 75/Adv. III/5(ii) dt. 12-9-1975]. f.

The Railway servant must ensure that the cost does not infringe the cost ceiling limit.

g.

The administrative Ministry is satisfied on the merits of the case may relax the cost ceiling up to a maximum 25% of the cost ceiling prescribed from time to time in individual cases. [No. F (E) Spl. 87/Adv. 3/12 DT. 9-71987]. (2)

Purposes for which Advance may be granted an advance may be granted for:—

Acquiring a plot and constructing a house thereon; i)

Constructing a new house on the plot already owned by the railway servant or jointly with his/her wife/husband;

ii)

Getting a plot under co-operative schemes and constructing a house thereon where title will vest on the railway servant after the house is built; Rule 3 of Min. of U.D. House Building Advance Rules.

iii)

Enlarging living accommodation in an existing house owned by the railway servant in own name or jointly with spouse;

iv)

Outright purchase of new ready built house or flat from Government, semi government or local bodies, Housing Boards, Development Authorities etc. and from private parties;

v)

Outright purchase from joint venture of Authorities/Boards etc. approved under HBA Rules and Registered Private Builders. Authority:

Railway

Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-11-2005) __________________________________________________________________________________________ ADMN Section 6 page 9 of 40 Rev 00 01.01.09

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vi)

Process Manual

Purchase of flat under "Self-financing housing Schemes" and "Co-operative Group Housing Societies". In respect of self financing scheme the cost ceiling will be taken as inclusive of land and development charges;

vii)

Repayment of a loan taken from government/private source for house construction, even if the construction of the house has already commenced;

viii) The advance may be granted to eligible railway servant for the construction of only the residential part of a building on a shop-cumresidential plot situated in a residential colony, subject, inter-alia, to the following conditions :— I.

For the purposes of the ceiling of the overall cost of the house, the cost of the land and the cost of the superstructure (s) including the shops) and the proposed residential portion

will be taken

into account. Applicants should therefore submit the

plans of

the shop(s) and the proposed houses aid the estimates for the shop(s) and the proposed houses, separately for scrutiny by the Government; II.

The railway servant should mortgage the entire property, viz., the plot including the shops) and the proposed residential portion in favor of the President of India.

III.

The railway servant will have to insure the whole building, including the shop(s), against

fire, lightning and floods, as laid

down in these Rules. (ix)

For purchase of house/flats from private parties provideda.

The flat/house is new and unlived in:

b.

The flat/house shall have to be got evaluated by registered values and arrangement for this and the applicants will pay fee for the same.

c.

“Private parties include registered builders, architects, housebuilding societies but not the private individuals.”(Authority: Railway Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-112005)

Note: —

the conditions of 'new and unlived in mentioned can be ascertained by the following:—


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i. The number and date of the approval of the building plan issued by the Municipal authorities by seeing the original plan. ii. The date of

commencement

of

the construction and the date of the

plan of the house by scrutinizing the plan of

certificate

issued

by

Municipal authorities. iii. The bill and receipt issued by the Municipality; and iv. Enquiries with neighbor, if necessary. No. F (E) Spl. 78

Adv. 3/10

dated 28-7-1978]. (4) Quantum of House Building Advance (HBA): The maximum limit for grant of HBA is revised to 34 months of basic pay and

•

dearness pay taken together in place of the existing limit of 50 months of basic pay subject to a maximum of Rs. 7.5 lakh or actual cost of the house or the repaying capacity which ever is the least, for new construction/purchase of new house/flat. The maximum limit for grant of HBA for enlargement of existing house is

•

revised to 34 months basic pay and dearness pay taken together in place of the existing limit of 50 months basic pay subject to a maximum of Rs. 1.8 lakhs or cost of the enlargement or repaying capacity, which ever is the least.” In the case of construction of a house in rural area, the amount of advance

•

will in no case exceed 80% of the actual cost of land and construction of the house or the actual cost of enlarging the living accommodation. In the case where the house falls on the periphery of a town or a city, the amount of advance is not restricted to 80%.” (5) RATES OF INTEREST: Existing rates of interest on House Building Advance is as under:— S. No.

Amount of Advance

Rate of interest

1

Up to Rs. 50,000/-

5%

2

Up to Rs. 1,50,000/-

6.5%

3

Up to Rs. 5,00,000/-

8.5%

4

Up to Rs. 7,50,000/-

9.5%

(6)

REPAYING CAPACITY:

The repaying capacity of applicant Railway servant will be computed as under:— __________________________________________________________________________________________ ADMN Section 6 page 11 of 40 Rev 00 01.01.09

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(a)

Officials retiring after 20 years

40%

Process Manual of

(basic

pay

+

stagnation

increment + NPA) (b)

Officials retiring after 10 years but Up to 40% of (basic pay + stagnation not later than 20 years

increment +NPA). 65% of DCRG may be adjusted.

(c)

Officials retiring within 10 years

Up to 50% of (basic pay + stagnation increment +NPA). DCRG up to 75% can be adjusted.

(Authority:Railway Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-11-2005) The additional interest of 2 1/2% above the prescribed rates of interest laid down will not be taken into account for the purpose of computing the repaying capacity. (7) COST CEILING LIMIT: The existing cost ceiling limits will be readjusted asunder:— 2) The Cost ceiling limit is revised to 134 times the basic pay and dearness pay taken together in place of the existing limit of 200 times the basic pay subject to a minimum of Rs. 7.5 lakhs and a maximum of Rs. 18 lakhs(Authority: Railway Board's letter No. (F (E) Spl. 2005/ADV 3/5 dated 30-11-2005) . 3) Where the Administrative Ministry is satisfied on the merits of the case, they may relax the cost ceiling up to a maximum of 25% of the prescribed cost ceiling in individual cases. Notes.

In case of 'Self-financing scheme' the ceiling shall include the cost of land and development charges

[No. F (E) Spl. 83 Adv.3/2 dt. 27-5-1983].

a) For enlargement of house ceiling shall include the cost of existing house

and proposed enlargement. [No. F (E)Spl.81/Adv.3/2 dt. 7-12-1981]. b) In case of Development Authority flats, the cost ceiling limit will be the

cost at the time of registration and not at the time of handing over of the flat. [No. F(E)Spl.82/Adv.3/2 dt. 26-4-1982]. (8) Disbursement and Security An advance required partly for the purchase of land and partly for constructing a single storied new house or enlarging living accommodation in an existing house shall be paid as follows: — __________________________________________________________________________________________ ADMN Section 6 page 12 of 40 Rev 00 01.01.09

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a) An amount not exceeding 40 per cent of the sanctioned advance will be

payable to the applicant for purchasing a developed plot of land on which construction can commence immediately on receipt of the loan, on his executing an agreement in the prescribed form. In all cases in which part of the advance is given for the purchase of land, the land must be purchased and the sale deed in respect thereof produced for the inspection of the Head of the Department concerned within two months of the date on which the above amount of 40 per cent is drawn or within such further time as the Govt./Head of the Department may allow in this behalf, failing which the applicant shall be liable to refund at once, the entire amount to Government, together with interest thereon. b) An amount equal to 30 per cent of the balance of the advance will be payable

to the applicant on his mortgaging in favor of the Government the land purchased by him along with the house to be built thereon where such mortgage is permitted by the terms of the sale of land. In cases where the terms of sale do not vest the title in the purchaser till a house is erected on the land, the applicant shall execute an agreement with the Government, in the prescribed form agreeing to mortgage the land, together with the house to be built thereon as soon as the house had been built and the title to the property is complete. c) An amount equal to 30 per cent of the amount remaining after deducting

from the sanctioned amount of the advance, the installment given for the purchase of land, will be payable when the construction of the house reaches plinth level. An advance required only for constructing a new house on a plot of land already owned by the applicant or enlarging living accommodation in an existing house shall be paid in two installments as under: a)

50% of the sanctioned advance will be payable to the applicant on his mortgaging, in favor of the Govt., the land purchased by him along with the house to be built thereon and on furnishing a personal bond. In cases where the terms of sale do not vest title in the purchaser till a house is erected on the land or otherwise the applicant shall execute an agreement with the government and shall furnish a surety bond in the prescribed form, agreeing to mortgage the land together with the house


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to be built thereon, as soon as the title to the property is completed, along with other prescribed documents. b)

Remaining 50% of the sanctioned advance will be payable when the house has reached plinth level.

c)

The competent authority should satisfy themselves that the employee actually uses the advance for construction of house by arranging site inspections at appropriate intervals.

d)

Other terms and conditions relating to grant/recovery of House Building Advance & completion of construction etc. will remain unchanged. An advance required partly for the purchase of land and partly for constructing

a

double-stroreyed

new

house

or

enlarging

living

accommodation in an existing house shall be paid as follows: — i. An amount not exceeding 30 per cent of the sanctioned advance will be

payable to the applicant for purchasing a developed plot of land on which construction can commence immediately on receipt of the loan on his executing an agreement in the prescribed form for the repayment of the advance, in all cases in which part of the advance is given for the purchase of land, the land must be purchased and the sale deed in respect thereof produced for the inspection of the Head of the Department concerned within two months of the date on which the above amount of 30 per cent is drawn, or within such further time as the Government/Head of the Department may allow in this behalf, failing which the applicant shall be liable to refund, at once, the entire amount to Government, with interest thereon. ii. An amount equal to 35 per cent of the balance of the advance will be

payable to the applicant on his mortgaging, in favor of the Government, the land purchased by him along with the house to be built thereon, where such mortgage is permitted by the terms of the sale of land. In cases where such mortgage is not permitted, the provision as contained in the last sentence of sub-Rule (8)(a), (i)(ii), will apply. iii. An amount

equal to 35

per cent

of the amount remaining after

deducting from the sanctioned amount of the advance, the installment given for the purchase of land, will be payable when the construction of the house has reached plinth level . __________________________________________________________________________________________ ADMN Section 6 page 14 of 40 Rev 00 01.01.09

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An advance required only for constructing a double-storied new house or enlarging living accommodation in an existing house shall be paid as follows :— (i)

An amount equal to 50 per cent of the sanctioned advance will be payable to the applicant on his mortgaging, in favor of the Government, the land purchased by him along with the house to be built thereon, where such mortgage is permitted by the terms of the sale of land. In cases where such mortgage is not permitted the provisions as contained in the last sentence of sub-Rule (8) (a)(2)(i) will apply.

(ii)

A further amount not exceeding 50 per cent of the sanctioned advance will be payable when the house had reached plinth level.

An advance required for purchasing a ready built house shall be paid as follows :—

The Head of the Department may sanction the payment of the entire amount required by, and admissible to, the applicant in one lump sum on the applicant's executing an agreement in the prescribed form for the repayment of the loan. The acquisition of the house must be completed and, the house mortgaged to Government within 3 months of the drawal of the advance, failing which the advance, together with the interest thereon, shall be refunded to Government forthwith, unless an extension of this time limit is granted by the Head of the Department concerned. An advance required for purchase/construction of a new flat shall be paid as follows : (a) The Head of the Department may sanction the payment of the amount required by and admissible to the applicant, on the applicant's executing an agreement in the prescribed form and comply with the provisions contained in sub-rule (8)(b)(2) for the repayment of the loan. The amount may either be disbursed in one lump sum or in suitable installments at the discretion of the Head of the Department. The amount so drawn or the installment/s so drawn by the applicant shall be utilized for the purpose for which it was drawn within one month of the drawl of advance or the installment/s failing which the advance or part of the advance so disbursed together with interest thereon shall be refunded to Government forthwith, unless an extension of this time-limit is specifically granted by the Head of the Department. (b) (1) In addition to their executing the agreement/mortgage deed referred to in sub-para (a) above, the following three categories of applicants shall also be __________________________________________________________________________________________ ADMN Section 6 page 15 of 40 Rev 00 01.01.09

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required to furnish the surety of an approved permanent Central Government servant in the prescribed form before the sanctioned advance or any part thereon is actually disbursed to them: i. All applicants who are not permanent Railway servant; ii. All applicants who are due to retire from service within a period of 18 months following the date of application for the grant of an advance; iii. All applicants who are permanent Railway servants but not covered by sub-Para (ii) above, if they require the advance for the purchase of a ready-built house. (b) (2) In addition to the compliance with the provisions contained in sub-Para (a) and (b)(i), the applicant for constructing or purchase of ready-built flats should furnish adequate collateral security as laid down under Rule 274 of the Compilation of the General Financial Rules (Revised and Enlarged) 1963, to the satisfaction of the Head of the Department, wherever the land on which the flats stand is not mortgaged by the owner of land in favor of the President of India as a security towards repayment of the advance. Notes:The liability of the surety will continue till the house built/purchased is mortgaged to Government or till the advance together with the interest due thereon is repaid to Government, whichever happens earlier. (iii) Utilization of the advance for a purpose other than that for which it is sanctioned shall render the Government servant liable

to suitable

disciplinary action under the RS (D&A) Rules, 1965 or under any other rules of service applicable to the Government servant. He may also be called upon to refund forthwith to Government the entire advances drawn by him together with interest accruing thereon in accordance with Rule 6 of these Rules, (iii) The period for producing the sale deed in respect of the developed plot of land referred to in sub rules (a) (1) (i) and (a) (3) (i) may be extended by the Head of the Department by a reasonable time after satisfying himself that the applicant has either already paid the cost of the land or is likely to pay it immediately; that the extension of time will enable him to acquire the title leasehold rights to the land and that he has every intention of building a house and will be in a position to complete the construction of the house by the 18th month after the date of the drawl of the first installment of the __________________________________________________________________________________________ ADMN Section 6 page 16 of 40 Rev 00 01.01.09

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advance or in such period by which the time for the completion of the house is extended under Sub Rule (16) (a) (ii). (9) TIME LIMITS FOR UTILIZATION OF THE ADVANCE. (i)

In the case of purchase of land: The land should be purchased and the mortgage deed produced by the railway servant to the sanctioning authority within 2 months of receipt of the amount, failing which the advance should be refunded in lump sum with interest.

(ii)

In the case of purchase of house: Acquisition of the house with the advance sanctioned and mortgage of the same to the government should be completed within 3 months of receipt of the advance amount. However, extension of time limit

may

be

granted by the

sanctioning authority depending on

the

circumstances as explained by the loanee. (iii)

In the case of purchase/construction of new flat: The railway servant should utilize the amount or the installment paid as advance within one month of receipt of the amount, unless extension of time is granted taking into account the circumstances explained by the loanee. (10) INTEREST

(i)

The advance carry simple interest at the rate prescribed from time to time from the date of payment of the first installment or lump sum as the case may be and is calculated on the balance outstanding on the last day of each month.

(ii)

While issuing the sanction for grant of advance, sanction should invariably stipulate a higher rate of interest at 2½% above the prescribed rates with the stipulation that if condition attached to the sanction, including those relating to recovery of amounts, are fulfilled completely to the satisfaction of the competent authority, rebate to the extent of 12½% will be allowed. The competent authority to decide whether the payments have been made punctually will be the sanctioning authority, who will decide that the conditions attached to the sanction including those relating to the recovery of the amount are fulfilled completely to the satisfaction of the competent authority. [No. F(E)Spl.87/Adv. 3/5 dated 27-4-1987].

(11) Construction, Maintenances, etc.— (a) The construction of the house or additions to living accommodation in an existing house, as the case may be, shall be— __________________________________________________________________________________________ ADMN Section 6 page 17 of 40 Rev 00 01.01.09

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(i)

Carried

out

exactly

in

accordance

Process Manual with

the

approved

plan

and

specifications on the basis of which the amount of the advance has been computed and sanctioned. The plan and specifications must not be departed from without the prior concurrence of the sanctioning authority. The railway servant shall certify, when applying for installments of advance admissible at the plinth/roof level, that construction is being carried out strictly in accordance with the plan and estimate furnished by him to the Government of India, that the construction has actually reached plinth/roof level, and that the amount already drawn has actually been used on the construction of the house. The Head of Department may, if necessary, arrange to have inspections carried out to verify the correctness of the certificates. (ii)

Completed within 18 months of the date on which the first installment of the advance is paid to the railway servant concerned. Failure to do so will render the railway servant liable to refund the entire amount advanced to him (together with interest thereon) calculated as in sub-paragraph (10) above in one lump sum. In those cases where the work is delayed due to circumstances beyond his control an extension of the time-limit may be allowed up to one year by the Head of Department and for longer period by the Ministry of Urban Development. The date of completion must be reported to the Head of the Department concerned without delay.

(b) Immediately on completion or purchase of the house, as the case may be, the railway servant concerned shall insure the house, at his own cost, for a sum not less than the amount of the advance and shall keep it so insured, against damage by fire, flood and lightning, till the advance is fully repaid to Government. A certificate to the effect that the house has been insured shall be furnished to the sanctioning authority. Note—Heads of Departments are also required to obtain a certificate annually in the month of July before disbursement of pay for June, from each railway servant concerned to the effect that the insurance of house/ flat has been got done/renewed. (c) The railway servant concerned must maintain the house in good repair at his own cost. He shall also keep it free

from all encumbrances, and shall continue to pay all the

Municipal and other local rates and taxes regularly until the advance with interest has been repaid to Government in full. The railway servant shall furnish an annual certificate to this effect to the Head of Department. __________________________________________________________________________________________ ADMN Section 6 page 18 of 40 Rev 00 01.01.09

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Note- Furnishing a false certificate will render the railway servant concerned liable to suitable disciplinary action under the rules. He may also be called upon to refund to Government forthwith, the entire advance drawn by him together with interest accruing thereon in accordance with Para 1132(5). (d) After the completion of

the house, annual inspections may be carried out

by any

authorized officer under instructions from the Head of Department concerned, to ensure that it is maintained in good repair until the advance with interest has been repaid in full. The railway servant concerned shall afford necessary facility for these inspections to the officers designated for the purpose.

(12) Repayment of the Advance (a) The advance granted to a railway under these paragraphs together with the interest thereon, shall be repaid in full by Monthly installments within a period not exceeding 20 years. First recovery of the advance shall be made in not more than 180 monthly installments, and then interest shall be recovered in not more than 60 monthly installments. Note— a. The amount to be recovered monthly shall be fixed in whole rupees, except in the case of the last installment when the remaining balance including any fraction of a rupee shall be recovered. b. Recovery of advance granted partly for purchase of land for constructing a new house or enlarging living accommodation in an existing house shall commence from the pay of the month following the completion of the house or the 24th month after the

date on

which the

pay of

first installment of the advance for

purchase of land is paid to the railway servant, whichever is earlier. c. In the case of advances taken for purchasing a ready built house recovery shall commence from the pay of the month following that in which the advance is drawn. Recovery of advance granted for construction of a new house or enlarging living accommodation in an existing house shall commence from the pay of the month following the completion of the house or the pay of the 18th month after the date on which the first installment of the advance is paid to the Railway servant whichever is earlier. d. In order to avoid undue hardship to a railway servant who is due to retire within 20 years of the date of application for the grant of an advance and under __________________________________________________________________________________________ ADMN Section 6 page 19 of 40 Rev 00 01.01.09

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the previous rules applicable to him is eligible for the grant of a gratuity or death-cum-retirement

gratuity,

government

contribution

and

or

special

contribution in the case of subscriber to S.R.P.F. (contributory), the Head of the Department may permit him to repay the advance with interest in convenient monthly installments (the amount of which shall not be less than the amount of monthly installments on the basis of repayment within a period of 20 years) during the remaining period of his service, provided he agrees to the incorporation of a suitable clause in the prescribed Agreement & Mortgage Deed form to the effect that the Railway Administration shall be entitled to recover the balance of the said advance with interest remaining unpaid at the time of his retirement or death proceeding retirement from the whole or any specified part of the gratuity, government contribution and or special contribution in the case of subscriber to S.R.P.F. (Contributory) that may be sanctioned to him. e.

In case the railway servant does not repay the balance of

the advance due to

Government on or before the date of his retirement, it shall be open to Government to enforce the security of the mortgage at any time thereafter and recover the balance of the advance due together with interest and cost of recovery, by sale of the house or in such other manner as may be permissible under the Law. f.

The date of retirement for

the purposes of this rule may normally be taken as

60 years in the case of all railway servants, other than those to whom special conditions are applicable in terms of Para 2 of Board's letter no. PC-62/RT-1 dated 5-12-1962. g. Recovery of advance shall be effected through the monthly salary/subsistence

pay/leave

allowance bills of the railway servant concerned by the

Head of the Office or the Accounts Officer concerned, as the case may be. The recoveries will not be held up or postponed except with the prior concurrence of the Railway Board. In the event of subsistence allowance payable being reduced on prolonged

suspension of the railway servant the recoveries may be suitably

reduced by the Head of the Department, if considered necessary, after obtaining the concurrence of the Railway Board. h.

If a railway servant ceases to be in service for any reason other than normal retirement/superanuation, or if he/she dies before repayment of

the advance


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in full, the entire outstanding amount of the advance shall become payable to Government forthwith. The Railway Board may, however, in deserving cases permit the railway servant concerned, or his successors in interest, as the case may be, or

the sureties in cases where the applicants are temporary railway

servants or due to retire within 18 months of the date of application, or permanent railway servants who require the advance for ready-built house, if the house has not been completed and/or mortgaged to Government by that time, to repay the outstanding amount together

with interest

thereon, in

suitable installments. Failure on the part of the railway servant concerned or his successors (as the case may be) to repay the advance for any reason whatsoever will entitle the Government of India to enforce the mortgage and take such other action to effect recovery of the outstanding amount as may be permissible. i.

The property mortgaged to Government shall be reconvened to the railway servants concerned (or his successors in interest, as the case may be), after the advance together with the interest thereon has been repaid to Government in full.

j.

Railway servants who are granted advance for the construction of house (including acquisition of suitable land for the purpose) do not find themselves in a position to undertake the actual construction of the house after they have drawn the first installment of loan and purchased the plot of land for construction of houses, may be allowed to refund the loan amount due from them in more than one installment.

All such cases should

be dealt

with as

under :— k)

As soon as it becomes known that due to circumstances beyond the control of the Government servant concerned, it would not be possible for him to undertake construction of the house, he should be asked to refund the entire amount drawn by him together with interest in one lump-sum, as the rules do not contemplate the grant of loan assistance for the purchase of land only.

l)

In cases where the Ministry or Head of the Department is satisfied that the individuals concerned are not in a position to pay back the loan amount due in one installment, they may permit at their own discretion the recovery of the amount and the accrued interest in suitable installments each of which should not be less than 33 per cent of the individuals basic pay a further condition


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should be imposed to the effect that if the plot of land purchased by the individuals is sold out by him, the sale proceeds should first be utilized to clear off the amount due to Government on the date, of sale in one lump-sum. m)

The railway servant who dies before repaying the advance availed of by him under the house building advance Rules and in whose case a portion of the outstanding balance of the advance is to be set off against retirement

the death-cum-

gratuity admissible to his successor, no interest should be charged

on the amount of advance thus adjusted against death-cum-retirement gratuity beyond the date of death of the railway servant.

(13) Procedure for Dealing with Applications a.

Applications should be submitted by the railway servants to the Head of Department in prescribed Form through proper channel. The following documents should accompany the applications :—

b.

A declaration in regard to house property, if any, owned by the applicant or the applicant's wife/husband/minor children at the time of applying.

c.

If the advance is required for enlarging living accommodation in an existing house, an attested copy of the sale-deed as well as of other documents, if any, establishing that the applicant possesses indisputable title to the property in question. A site plan should also be furnished.

d.

In cases where applicants happen to be in possession of land and desire to build a new house on it, a copy of the sale-deed or other proof of the applicant having a clear title to land on which the house is proposed to be built, along, with a site plan. If the land happens to be lease-hold, an attested copy of the lease-deed should also be enclosed.

e.

In cases, where the applicant desires to purchase land, an attested copy of a letter from the seller of the plot to the effect that subject to the settlement and payment of the price, he is in a position to hand over the vacant possession of a clearly demarcated developed plot of land to the applicant within a period of two months from the date of his letter may be forwarded.

f.

In cases where the applicant desires to purchase a flat, an attested copy of a letter from the seller of the fiat to the effect that subject to settlement and payment of the price, he is in a position to hand over the vacant possession of a


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clearly distinguishable flat to the applicant within a period of two months from the date of his letter, may be forwarded. The Heads of Departments will scrutinize the application and satisfy themselves of the correctness of the facts, etc. stated therein. They will also examine the title deeds, etc. furnished in compliance with clauses (ii) and (iii) above (in

consultation with their Law

Officers and the Revenue and Registration authorities, if necessary) to make sure that the applicant does, in fact, possess a clear title to the property in question.

In cases where it

is considered necessary to consult the Ministry of Law also in the matter, before referring such cases to

the Ministry of Law, the Head of Departments should call upon the railway

servants concerned to obtain certificates from the Government Pleader and failing that certificates from the Revenue Officer of the place where the property is located certifying after investigation from the records of the Sub-Registrar, Revenue authorities and the Court and from the information gathered from the railway servant and others, that the property in the hands of the railway servant is absolute and not joint family property and is free from encumbrances and attachments and that the holder has a clear and marketable title to the property. The certificate may be in the following form :— "It is certified after investigation from the records of the Sub-Registrar............and the relevant revenue and court records and from the information gathered from the sworn declaration

made

by

..............

...........measuring..............

and

...................

that

the

plot

No

Sq. yds. at ......within the limits of..........is the absolute

property of Shri............s/o Shri...... ............ and not joint family property. The said property is free

from

encumbrances and attachments and Shri

...................... has a clear and marketable title to the property." Note: The expenditure incurred by the Railway servants for obtaining certificates from the Government Pleaders or the Revenue Authorities in connection with the verification of the title to the property should be borne by the Railway servant applying for the grant of a house building advance, as it is for him to satisfy his Head of the Department that he possesses a clear title to the plot of land, etc. (b) The Head of Dept. will examine the applications, with reference to the priorities etc., if any laid down for dealing with them. Subject to funds being available, the applications will be returned to the Heads of Departments concerned indicating — (a) the amount of advance that may be sanctioned by the Head of Departments where it happens to be required partly for purchasing a plot of land for constructing a house __________________________________________________________________________________________ ADMN Section 6 page 23 of 40 Rev 00 01.01.09

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Process Manual

[see also sub-paragraphs (d) (ii) . and (e) below], or for purchasing a ready built house; b) The monetary limit up to which the grant of an advance could be considered in due course, in other cases (viz., for constructing a new house or for increasing living accommodation in an existing house). On the approval of the Government: — c) Formal sanction to the grant of an advance in the cases covered by subparagraph (c) (i) above will be accorded. The Head of the Department shall also arrange to complete the prescribed formalities such as execution of the Agreement, Mortgage, Deed, Surety, Bond, etc. in the prescribed forms (in consultation with appropriate legal authorities, where necessary) and then authorize disbursement of an appropriate amount out of the sanctioned advance to the applicant. Where land or a ready built house is intended to be purchased with the help of the advance, the Head of Department may, before authorizing payment of the advance, also require the railway servant concerned to certify that negotiations for the purchase have reached concluding stages, that the purchase price is not likely to be less than the amount of advance sanctioned, and that he has satisfied himself that the transaction will enable him to acquire indisputable title to the land/house in question. In such cases, the sale deeds, etc. should be examined by the Head of Department carefully (in consultation with legal and other authorities where necessary) to ensure that the railway servant concerned has actually acquired indisputable title to the property in question. It should also be verified that the market value of the land/house purchased is not less than the advance sanctioned. d)

(ii) The Heads of Department -shall instruct applicants desirous of constructing a new house or enlarging living accommodation in an existing house, to furnish two copies of plans, as well as specification and estimate in prescribed Forms. The Municipality or other local body concerned must be duly approved the plans before submitting them to Head of the Department.

e)

The Head of Department shall also attend to all formalities as explained in subparagraph (d) (i) above, and then authorize disbursement of the first installment of advance for construction purposes to the applicant. The payment of the remaining installments of advance may be authorized by the Head of departments direct on the basis of certificate to be furnished by the applicants as


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prescribed in subparagraph necessary.

Process Manual

(8) (a) And such inspections at may be deemed

It should also be verified, before disbursing the last installment of

the advance, that development of the site has been completed. f)

The Head of the Department shall also ensure that the transaction/construction of the house is completed within the period prescribed in the Rules, and that — (i)

In cases of advances required partly for purchase of land and partly for constructing a single storied new house or enlarging living accommodation in an

existing

house

(excepting

cases

involving

enlargement

of

living

accommodation in existing houses), the agreement in the prescribed form is duly executed by the Railway servant concerned before disbursement of the first installment of advance and that after purchasing the land the mortgage deed in the prescribed form is executed and duly registered in the Office of the Registrar of Assurances and the registered deed, together with the original documents of title to land, is deposited with the Head of the Department before drawing the second installment of the advance; (ii)

In cases of advance required for construction of additional accommodation on first floor of the existing single-storied house or constructing a double-storied new house and in all cases involving enlargement of living accommodation in existing houses, the mortgage deed in the prescribed form is executed and registered in the office of the Registrar of Assurances and that the registered deed, together with the original documents of title to and/house, is deposited with the Head of the Department before drawing the first installment of advance;

(iii)

In case of advances required for purchasing a ready-built house, and in cases where the terms of sale of land do not vest the title in the railway servant till a house is erected on the land, the agreement in the prescribed form is executed and deposited with the Head of the Department before disbursement of the sanctioned advance or any portion thereof. Immediately on purchase of the house or immediately after vesting of the title in favor of the railway servant on erection of the house, the mortgage deed in the prescribed form shall be executed and registered in the office of the Registrar of Assurances. The registered deed, together with the original document of title to the land/house, shall be deposited with the Head of the Department within three months of the drawal of the advance in cases of purchase of ready-built


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Process Manual

house and in other cases where the terms of sale do not vest the title in the railway servant till a house is erected on the land, within three months of the date of vesting of title in favor of the railway servant and the time required for the registration of the mortgage deed (iv)

In cases where the applicant is required to furnish the surety of an approved permanent railway servant's surety, bonds in the prescribed form are furnished by approved permanent Railway servants before disbursement of the sanctioned advance or any portion thereof;

(v)

In all the aforesaid cases, the railway servant establishes his marketable title to the property in accordance with procedure prescribed by the Government before execution of the mortgage deeds. In cases where the terms of sale do not vest the title to the land in favor of the railway servant till a house is erected on the land, it shall be ensured, before execution of the agreement in the prescribed form that the railway servants will be in a position to acquire a clear and marketable title free from all encumbrances and attachments on erection of the house.

(vi)

Mortgage deed (and reconveyance deed on release or reconveyance of property from mortgage) is duly registered within four months from the date of its execution as required by section 23 of the Indian Registration Act (16 of 1908) and all documents deposited by the railway servant in pursuance of these provisions are kept in safe custody till the release or re conveyance of the property from mortgage. (Registration is not necessary in the case of Surety Bonds and Agreements prescribed in these Rules);

(vii)

The house is insured in the manner indicated in these rules immediately on its purchase/completion and that the premium receipts are regularly produced for inspection;

(viii)

The house is maintained in good repair and that the necessary insurance premia and Municipal rates and taxes are paid regularly, and the requisite certificate furnished annually, until the advance has been repaid in full;

(ix)

Monthly recovery of installments of repayment of the advance commences from the due date and is made regularly from the monthly pay/leave salary/subsistence

allowance

bills

of

the

railway

servant

concerned

thereafter; __________________________________________________________________________________________ ADMN Section 6 page 26 of 40 Rev 00 01.01.09

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Sr. DFM’s OFFICE, West Central Railway, Bhopal (x)

Process Manual

In the case of railway servants likely to retire within 18 months of the date of their application for the advance, the amount of their Gratuity will be adequate to cover the balance of the advance outstanding against them just before the date of their retirement and that in such cases any applications for advance/withdrawal from their Provident Fund subsequent to the grant of house-building advance under these paragraphs should not be ordinarily entertained;

(xi)

Any amount drawn in excess of the expenditure incurred is refunded by the railway servant concerned to Government forthwith together with the interest, if any, due thereon; and

(xii)

The property mortgaged to Government is released or reconvened immediately on the repayment of the advance and the interest thereon in full and the mortgage deed duly cancelled and returned together with the original documents of title of the land property to the railway servant concerned.

(14) INSURANCE OF THE HOUSE/FLAT (a) Immediately on completion or purchase of house/flat, as the case may be, the railway servant to whom a house building advance has been granted, shall insure the house/flat at his own, cost for a sum not less than the amount of advance, with any of the four Nationalized General Insurance companies of their choice, irrespective of its location in India. 1.Western Zone comprising the States of Maharashtra and 1. New India Assurance Co. Gujarat & Union Territories of Goa, Daman & Diu, Dadra & Ltd., 87, Mahatma Gandhi Rd., Nagar Haveli.

Fort, Bombay.

2. Eastern Zone comprising the States of Assam, Bihar 2. National Insurance Co. Ltd., Manipur, Meghalaya, Nagaland, Orissa, Tripura & West 18, Rabindra Sarani, Calcutta Bengal, the Union Territories of Andaman, Nicobar Islands, Arnnachal Pradesh & Mizoram. 3. Narthern & Central Zones comprising the States of 3. Oriental

Fire

& Central

Madhya Pradesh & Uttar Pradesh and Union Territories of Insurance Co. Ltd., Oriental Delhi & Chandigarh and States of Jammu & Kashmir, Building, Haryana, Himachal Pradesh, Punjab and Rajasthan.

Mahatma

Gandhi

Rd., Bombay-400001. (Oriental Bldg., 88, Jan path, New Delhi.


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Process Manual

4. Southern Zone comprising the states of Andhra Pradesh, 4. United India Fire & General Kerala, Mysore and Tamilnadu and the Union Territories of Insurance Minicoy & Amindiv Islands & Pondicherry.

Overseas

Co. Bank

Ltd., Bldg.

Indian 151,

Mount Road, Madras-2. 5.

Any other Private Insurance Company approved by

Insurance Regulatory Development Authority (IRDA) for the purpose

of

insurance

of

the

Houses/flats

constructed/purchased with the help of House Building Advance". (Authority:

Board's

letter

No.

F(E)SpI.2007/ADV./3/5

dated 5.9.2007 & 07-12-2007) (b) The Heads of Department, both in the case of gazetted as well as non-gazetted Central Govt. servants, shall retain insurance policies relating to the properties acquired by govt. servants with the help of house building advance. The Heads of Deptt. Shall furnish to. The Audit Officer/Accounts Officer, as the case may be, a certificate that the borrower has insured the house for an amount not less than the amount of advance taken for the purpose and the Insurance Company has been notified about the interest of Govt. in the Policy. In the case of Insurance affected on annual basis, this procedure shall be repeated every year until the advance together with the interest thereon has been fully repaid to Govt. The Insurance Policies shall be made available for verification to the Local audit inspection to the Audit office/Accounts Officer. e) With a view to ensuring that all houses constructed /purchased with the help of house building advance granted by Govt. are properly secured by insurance, the Heads of Departments will obtain a certificate in the prescribed form annually in the month of July before disbursement of the pay for the month of June from each and every Govt. servant concerned, who has been granted house building advance, to the effect that the insurance of the house/ flat has been got done/renewed. The Heads of Department shall also, while issuing the Last Pay Certificate, make an entry regarding the insurance of the house/flat stating for what period it has been insured and when the insurance thereof should be renewed. Non-furnishing or furnishing of a false certificate by Govt. servant concerned will render him liable to suitable disciplinary action under the Rules of Service applicable to him and a serious view would be taken in such cases. Cases involving condonation of irregularity in not having insured for a period beyond two __________________________________________________________________________________________ ADMN Section 6 page 28 of 40 Rev 00 01.01.09

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years will be referred to the Ministry of Urban Dev. for condonation. In dealing with the cases involving condonation of irregularity of non-insurance for a period up to two years, the Heads of Department shall satisfy themselves that the irregularity was not deliberate on the part of the Govt. servant concerned and was due to circumstances beyond his/her control. (Authority:Railway Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-11-2005) (15) Recovery of Advance from railway servants permanently absorbed in Public Sector Undertaking/Central autonomous/statutory bodies where pension scheme is in operation: (a) Since on the date of absorption of a railway servant in an autonomous body, the Government will discharge its pensionary liability etc. by paying in. one lump sum, the amount of outstanding amount of House Building advance along with interest shall be deducted out of the total amount payable by the Government to the concerned railway servant who is being absorbed in the autonomous body. b) Thereafter, if any balance is outstanding against the employee, it will be recovered in installments by the autonomous body for which an undertaking will be given by the concerned organization/ body saying that it will ensure the recovery of balance of the advance including interest thereon in monthly installments from the employee and remit it to the Accounts Officer concerned on the Railway who may watch its recoveries. (Board's letter No. F(E) Spl. 80 Adv 3/11 dt. 17-10-86). (16) Procedure in case

of railway

servant’s death/cessation from service before

repayment of the advance: (a) When a railway servant ceases to be in service or dies before repayment of the advance, the entire outstanding amount of the advance become repayable to government forthwith. In the event of death, in deserving cases the successor-in-interest of the, deceased railway servant are allowed to repay the outstanding amount together with interest thereon in suitable installments on execution of a surety bond by the successor-in-interest binding a permanent railway servant to ensure repayment of the outstanding amount of the advance in the prescribed form. (Board's letter No. F(E) Spl. 86/Adv.3/5 dt 28-5-1986). (17) In case of failure to repay the advances: If the railway servant fails to repay the balance of advance on or before the date of retirement, Government shall enforce recovery from the death-cum-retirement gratuity __________________________________________________________________________________________ ADMN Section 6 page 29 of 40 Rev 00 01.01.09

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Process Manual

and by sale of the house or in any other manner as considered necessary. (Authority: Railway Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-11-2005) PARA 1132 IREM 2.0)

Advance For Purchase of Personal Computer (a) Purchase of Personal Computer: The authority competent to sanction an advance for the purchase of Motor car may sanction an advance not exceeding Rs.80, 000/(Rs. Eighty Thousand) on the first occasion and Rs.75, 000/- (Rs. Seventy Five Thousand) on the second or subsequent occasions, or the anticipated price (excluding customs duty, if any), whichever is less to a Railway Servant who is otherwise eligible for the grant of Motor Car advance in terms of existing Rule, for the purchase of a personal computer. (b) However, an advance not. Exceeding Rs.30, 000/- or the anticipated price (excluding customs duty, if, any) whichever is less, may be sanctioned to Railway servants for purchase of personal computer whose basic pay plus Dearness Pay is not less than Rs.6900/- and who are otherwise not eligible for grant of Computer Advance under existing provisions."(Board's letter No. F(E)Spl./2006/ADV./4/5 dated 23 -11-2006) acs no.189

2.1) CONDITION OF SANCTION: 1. The Railway Servant, who has already drawn an advance for the purchase of a personal computer and a period of 3 years has not elapsed from the date of drawl of the earlier advance, shall not be eligible for the grant of second and subsequent advance for the purchase of a personal computer. 2. An application for the grant of advance for the purchase of a personal computer shall be required to be made in GFR FORM-27. 3. No advance for the payment of custom duty on the personal computer shall be sanctioned. 4. The personal computer will be required to be mortgaged in the name of the President and for this purpose GFR FORM-24 may be used by substituting the words, "Motor Vehicle" with the words 'Personal Computer".

Similarly

substituting the words “Motor Vehicle” with the words “Personal Computer” Make and Model of the personal computer may be entered in the Mortgage deed may use GFR FORMS of agreement for drawing an advance for the purchase of Motor Car. 2.2)

RECOVERY OF ADVANCE:


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1. The advance sanctioned for the purchase of a personal computer shall be recovered in such number of equal monthly installments as the Railway servant may elect, but not exceeding 150. 2. Total recoveries on account of all advances including computer advance, taken by a Railway Servant shall not exceed 50% of the total emoluments. 2.3)

INTEREST. 2. Simple interest at such rates as may be fixed by Government from time to time for the Motor Car advance shall be charged on advance granted to Railway Servant for the purchase of Personal computer. 3. All other conditions laid down in the Rules regulating the sanctioning of motor car advance will apply to the advance which may be sanctioned for the purchases of a personal computer.FROM G.F.R. 27 A. Application Form for the Purchase of Motor Car/Motor Cycle/Personal Computer. 1. Name of the Applicant. 2. Applicant's designation. 3. District and station. 4. Basic Pay. 5. Anticipated price of motor car/Motor Cycle/Personal Computer. 6. Amount of Advance required. 7. Date of superannuating or retirement or date of expiry of contract in case of a

contract officer. 8. Number of installments in which the advance is desired to be repaid. 9. Whether advance for similar purpose was obtained previously and if so —

Date of drawl of the advance. The amount of advance and/or interest thereon still outstanding, if any, 10. Whether the intention is to purchase —

(a) A new or an old Motor Car/Motor Cycle/Personal Computer. (b) If the intention is to purchase Motor Car/Motor Cycle/ Personal Computer through a person other than a regular or reputed dealer or agent, whether previous sanction of the competent authority has been obtained as required under rule 15(2) of the Central Civil Services (Conduct) Rule, 1964. 11. Whether the Officer is on leave or is about to proceed on leave __________________________________________________________________________________________ ADMN Section 6 page 31 of 40 Rev 00 01.01.09

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(a)

Process Manual

The date of commencement of leave.

(b) The date of expiry of leave. 12. Are any negotiations or preliminary enquiries being made so that delivery may be

taken of the motor car/motor cycle/Personal Computer within one month from the date of drawal of the advance? (a) (b)

Certified that the information given above is complete and true. Certified that I have not taken delivery of the Motor Car/Motor

Cycle/Personal Computer on account of which I apply for the advance that I shall complete negotiations for the purchase of, pay finally and take possession of the same before the expiry of one month from the date of drawl of the advance.

Applicant's Signature Date: (Railway Boards letter No. F(E)Spl./ 95/ADV/4/1 dated 26-09-96) PARA 1106 IREM 3.0)Advances to Group 'D' Railway servants for the purchase of Table Fans (a) General.—the advance will be interest bearing and will bear the same rate

of

interest as that chargeable on advance for the purchase of conveyances. b) Authorities competent to sanction the advance.—The same authorities are empowered to sanction temporary withdrawals from Provident Fund Accounts. c) Eligibility.—The advance may be

granted to Group 'D' railway servants who are

living in houses which are provided with electricity and have a plug point and who do not already have a fan in the house. Note. — The advance should not be granted to an advance taken, the balance should forthwith be refunded to Government. d) Amount of advance.—the amount of advance will not exceed

Rs.1000/- (Rs. One

Thousand) or anticipated price of the Table Fan whichever is less. Note. —

If the actual price paid is less than the advance taken, the balance should forthwith be refunded to Government.

(5)

Conditions of sanction.— 1.

The advance should be applied for in the prescribed Form.

2. The surety of a permanent railway servant of comparable or higher status not governed by the Payment of Wages Act should be obtained before the advance is sanctioned to a temporary government servant in the prescribed Form. __________________________________________________________________________________________ ADMN Section 6 page 32 of 40 Rev 00 01.01.09

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Process Manual

3. A second advance will not ordinarily be admissible within ten years of the grant of the previous advance. 4. The railway servant, who draws an advance under these orders, should, within one month from the date on which he draws the advance, furnish a certificate giving full particulars of the fan purchased with the advance and the cash receipt obtained for the amount actually paid for it. If the fan is not purchased within the stipulated period, the full amount of the advance drawn, with interest thereon for one month, must be forthwith refunded to the Government. This condition should always be mentioned in the letters sanctioning such advances. (6)

Recovery of Advance:— Recovery will be made in 10 equal installments from the pay bill of the railway servant concerned. It will commence with the first issue of pay after the advance is drawn. The authority sanctioning an advance may, however, permit recovery to be made in a smaller number of installments if the railway servant receiving the advance so desires.

The amount of interest calculated in

accordance with the usual rules will be recovered in one installment. The recovery of interest will be made from the pay bill of the month following that of which the repayment of the principal has been completed.

The amount of each

installment will be rounded off to the nearest rupees; any balance being recovered in the last installment. Notes: 1. In case, where pay bills for a month are disbursed before the end of the month, an installment in repayment of an advance recovered through the pay will be taken as having been refunded on the first of the following month, the normal date for the disbursement of pay. 2. The table fan purchased with the advance will be considered as the property of the Government till the advance with interest accrued thereon has been fully repaid. A provision to this effect should be included in the letter sanctioning the advance. (7)

Head of Account.— The advance and its recovery should be adjusted under "Sec. P-Loans and Advances by the Central Government—Loans to Government servants—other Advances". PARA 1131 IREM

4.0)

REGISTER’S MAINTAINED IN THE SECTION 4.1)

Increment Register:


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Process Manual

A separate register showing the increment due month is shown in this register. 4.2)

Advance Register: Various Advance Register such as festival advance, Fan Advance, HBA Electric Charges House rents are maintained.

5.0)

Festival Advance: Festival Advance is eligible to Non- Gazetted Rly. Servant who’s basic Pay does not exceed Rs. 8300/- PM. Amount Rs. 1500 is only eligible for decided festival as per Rly. Board Instruction. It should be recovered in ten equal monthly installments to be commenced from next month in which advance is drawn. It is granted on One Occasion in a Calendar Year. A proper record is to be maintained to avoid second advance. Temporary Employees have to produce sureties from permanent Railway Servants.

6.0)

Income Tax: Income Tax calculations sheets are prepared for individual employees according to the savings declared by them. Ready reckoner and the latest instructions from the Finance Ministry and the Railway Board are the basis for calculation Form no 16 are prepared for each employee and handed over to the employee concerned for filling their returns by end of June. On this basis Form no 24 are prepared and sent to Income Tax office. 6.1)

Leave Rules: Receiving applications from the employees of Sr. DFM and filing the same debiting the leave account. A leave sheet as per form no GL-14 is filed in the S.R of the individual.

6.2)

Leave on Average Pay: Every year 15 days leave on 1ST January and 15 days leave on 1st July will be credited to the leave account of the employee. Maximum accumulation permitted is 300 days (w.e.f. 1/07/1997).

6.3)

Half average pay leave: Like full pay leave, this leave is also credited in two installments Each 10, 10 days.

6.4)

Casual leave: Employee not getting the benefit of Government holidays will get 11 days Casual leave in a calendar year w.e.f. 01/01/98.Employees getting the Government holidays will get 8 days casual leave. If the leave is not availed within a year the leave will be lapsed. A separate CL register is maintained in each section.


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6.5)

Process Manual

Maternity leave for female employees; Casual female employees attained temporary status are entitled for 135 days maternity leave provided they have less then two living children (w.e.f 07/10/1997) as per Railway Boards letter no E(P&A)

I-97/CPC/LE-6

dated

10/111997 filed in V PC policy file Apart from maternity leave one years leave on her account without medical certificate is allowed. In case of abortion 45 days leave is permissible in entire service but only 1 time is allowed in the entire career of a female’s servant. 7.5)

Paternity leave: A male railway servant including apprentice with less than 2 surviving children is eligible for Paternity leave for a period of 15 days during the confinement of his wife that is up to 15 days before or up to 6 months from the date of delivery of the child and incase the leave is not availed within this period, it shall be treated as lapsed. It shall not be debited against the leave account and maybe combined with any other kind of leave (as in case of Maternity leave). It shall not be refused under any circumstances.

Leave not due: It is granted to a permanent employee when no other leave is due and there reasonable prospects of his coming back on duty. It is sanctioned to the extent of the LHAP one is likely to earn, maximum can be 360 days in one’s career, out of which not more than 90 days at a time and 180 days in all can be otherwise than on Medical grounds. Temporary employee may be sanctioned leave not due on medical certificate if the post is likely to last till he retires and he has one year service.

The leave application should be filled in G-11 and should be submitted

duly sanctioned Doctor’s certificate if any should be attached and submitted to the dealing clerk for filing in the S.R. 6.6)

PF applications for temporary and final withdrawals PF applications duly filled in by the employee of Sr. DFM’s office are received and put up to for sanction along with the covering letter. The sanctioned application is then forwarded to PF section for passing and office copy is filed in their respective S.R’s ADV.and withdrawals from PF as per I.R.E.C PARA 923 & 925.

6.7)

Pass/P.T.O:


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Applications from employee and retired employees are received and the same are prepared within the prescribed time limit. A manuscript register is maintained showing the name, designation, rate of pay, permissible Pass/P.T.O in a year. When the employee applies for Pass/P.T.O, the same is entered in the register. It should be seen that the Pass/P.T.O should not exceed the permissible limit. The Pass prepared along with the register is put up for signature. There are 4 types of passes: 1.) First ‘A’ I (A) White color pass for Gazetted officers. GP-7. 2.) First class IST class. Green color passes for non-gazetted staff.GP-8. 3.) Second class II nd class. Pink clour for non-gazetted staff. GP-10. 4.) Special on duty passes. GP-59. Officers appointed through UPSC (Direct recruit) are entitled for six set passes irrespective of their length of service. Group B officers are entitled for 6 sets of passes. First class pass (green) is issued to employees as per Railway Board letter No. F(W) 97/PSS/1-62 date 1.2.1999. The pass manual may also be referred.

SECTIONAL PROCEDURE OF RECORD SECTION (I)

KEEPING OF RECORD:-

The record of Division is kept by Accounts office for future references. Safe keeping and maintenance of this record is important function of the office. The proper compilation, binding and placing are very important as access to record from and time to time has to be very easy and convenient. Safety of the record from insects, fire, flood and theft are the major concerned in record keeping. The various stages of record keeping are as followed (i)

Collection of vouchers from pay office/other sources.

(ii)

Sorting, stacking of the vouchers date wise and category wise.

(iii)

Binding of the vouchers in a systematic manner.

(iv)

Placement of binded material in the stacks chronologically.

(v)

Indexing the record in a manner most convenient for access.

(vi)

Monitoring of entry in the record room through keeping a register of entrants.


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(vii)

Process Manual

Regular exercise of cleaning, pest control and arrangement of fire extinguishers.

(ix)

1.0)

Destruction of time barred record on a regular intervals.

POST AUDIT OF PAID VOUCHERS: Para 817 - AI Paid vouchers and bills on which no more payments can be made are received from the Pay department. On receipt of these bills it is seen that: a) The acknowledgements of payments are in English or Hindi. b) The names of payees mentioned in the bills tally with the signatures obtained in acknowledgment of the amount paid. c) The payment has been made under proper authority. d) The vouchers are stamped where necessary. e) Where the amounts are not acknowledged by the payees, such as wages paid to workshops through the Boxing system, the departmental officer has certified such payments. f)

1.1)

That each voucher has been cancelled efficiently and prominently.

PROCEDURE OF POST AUDIT Approximately 2700 vouchers are received by this section in a month.

The

concerned staff receives the vouchers from the cash office, as reflected in Returning Advice (P-4) after physically verifying the vouchers and the entries made thereof in the P-4. After verification of the vouchers the vouchers checked therein is handed over to S.O.(Records) on the same day itself with the due acknowledgement. The concerned staff retains a copy of the P-4 of the vouchers handed over to the Records section and feeds the PMR Nos reflected in that P-4 on a daily basis and files the P-4s cashier-wise. After checking all the relevant vouchers of a particular month the Records Sorter he sorts the vouchers category-wise i.e. Establishment, contractor bills etc. and sends

the sorted

vouchers to Books section a month before the Acquaintance certificate is to be issued. The discrepancies found in the vouchers during the course of check are listed in a register and the concerned sections are advised to take corrective measures. Then the checked vouchers are arranged in record section who gives the vouchers to the respective sections to which the vouchers pertains for Postcheck. __________________________________________________________________________________________ ADMN Section 6 page 37 of 40 Rev 00 01.01.09

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SECTIONAL PROCEDURE OF EFFICIENCY SECTION: Preparation

of

Budget

estimate,

Revised

Estimate,

Budget

modification,

Appropriation A/C. Maintenance of dead stock registers as per Board’s requirement. Preparation of Annual stationery requirements for office use and bringing the same from SPS BY & Currey road. Passing of all contingency bills of Sr.DFM’s office. A manuscript register is maintained to show the Bill number, party’s name, sanctioned letter No. And amount.

Efficiency: Compilation of half yearly arrears report for period ending 30th June, 31 st Dec and P.E.I. are put up for signature to FA&CAO and DRM should be sent on the prescribed date. A register of calendar of return is maintained. Receiving of letter from various office depots dispatching of the letter to various units/depots and office maintaining of postal stamp register. Receiving of all paid vouchers from cash office sorting of records as per codes & co7 attending to the Audit requisition and making available vouchers to Audit section or any other section. The proposal for currency of work charged post in operation in Sr DFM’s office is processed for financial concurrence and authorities sanction based on the availability of funds under Accounts provision against various sanctioned work. This office is having a sanctioned cash imprest of Rs 9000/- and petrol imprest of Rs 8500/-. The petty expenditure on day to day maintenance of this office is managed through this imprest which is being got recouped through the bills.

Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and __________________________________________________________________________________________ ADMN Section 6 page 38 of 40 Rev 00 01.01.09

Approved by ________________


Process Manual

lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] Recording of results of Test- Check; _ The result of test check should be recorded systematically in a manuscript register in the form given below:SR

Item of

NO.

work test

Extent

of

Test Particulars of

check prescribed

checked

Name of the SO/SSO

Result of

Whether

the

vouchers elected

(A) who had test

Test check

discrepancy in

for test check

checked the item


1

2

3

4

5

6

The test check register should be opened separately by each official, the is required to be made in accordance with these orders.

7

test check

The entries made in the

register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should be put up for inspection by Officers.


Approved by ________________


Process Manual

Periodicity of submission of Test- Check oregister to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers.


Approved by ________________


Process Manual

ORGANIZATIONAL CHART (Administration ,EFFY,Record Section)

DFM

SSO ADMN (A1)

AA (B1)

AA (B2)

AA (B3)

ADMN SEC CHAPTER 07 REV 00 PAGE 1 OF 1 01.01.09

AA (B4)

AA (B5)



Process Manual

ACTIVITY/ RESPONSIBILITY MAPPING CHART S. No.

Activity Detail

Dept.

PREPARATION OF: 1. Preparation and printing of Pay sheet, Change card within the ACCTS(INCLUDING PAY stipulated time period. OFFICE AND ISA)

I

AA Code

A1

B1

2. Pass/P.T.O’s , I/Card, Medical Card within the prescribed time.

ACCTS(INCLUDING PAY OFFICE AND ISA)

A1

B2

3. Requisition of stationary and its disposal to concern sections.


A1

B2,B3

4. Bonus card


A1

B1

5. Income Tax calculation and issue of Form 16 to employees.


A1

B1


A1

B3

2. Maintenance of Service Recprds andLeave account of employees under Sr. DFM. Service registers are kept upto date regarding Service Verification. Increment entries, sanctions of PF, applications for T/W, F/W.


A1

B3

3. Various advance registers


A1

B1

ACCOUNTS OFFICE

A1

B2

ACCOUNTS OFFICE(INLDING ISA)

A1

B5,C1

6. Maintenance of Musters

ACCTS(INCLUDING ISA)

A1

B4

7. Sanction of Temporary & Final PF withdrawal


A1

B3

A1

B4

MAINTENANCE OF : 1. Maintenance of dead Stock Register, Pass Pto/registers

II

Supervisor Code

4. Maintenance of Imprest Register 5. Maintenance of Record Room.

8. Postal Account

ADMN SECTION CHAPTER 08

Page 1 of 2

Rev 00

01.01.09

Approved by: ________________

SR.DFM'S Office, West Central Railway, Bhopal S. No.

Process Manual Supervisor Code

AA Code

A1

B2

2. PCDO

A1

B2

3. August Review,Budget Estimate, RE,BE

A1

B1

4. Efficiency shields & Management shield targets.

A1

B2

5. Performance Effy. Index statement to DRM and F.A.& C.A.O.

A1

B1

A1 A1 A1 A1

B5 B4 B3 B3

Activity Detail

Dept.

Preparation compilation and submission of :-

1. Half yearly review, Suspense review III

IV

Miscellenous Work:1. Receiving of Paid vouchers from Cash office. 2 Receiving and Dispatch of letter 3. Procurement of consumables requirements of all sections. 4. Passing of contigent bills. 5. Post Audit of paid vouchers and issue of acquitance certificate.

ALL DEPTT. ALL DEPTT. ALL SECTIONS ALL SECTIONS

A1

ALL DEPTT.

B5


A1

B1

ALL DEPTT.

A1

B4

8. Work related with Rajbhasha.


A1

B4

9. Corrosopondence related with RTI, HQ,DRM etc.


6. Verification of TA bills and other claims of staff. 7. Work related with Trade Unions.

ADMN SECTION CHAPTER 08

Page 2 of 2

Rev 00

01.01.09

A1

Approved by: ________________


Process Manual

ADMN RECORD & EFFY. SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

S.S.O

A1

1

V.A.KALKAR

2

Smt.Asha Thakur

A.A.

B1

3

N.P.Chourey

A.A.

B2

4

J.JAWALKAR

A.A.

B3

5

B.P.MISHRA

Record Sortar

C1

6

DEEPAK SHRIVASTAVA

A.A.

B4

ADMN SECTION CHAPTER 9 PAGE 1 OF 1 01.01.09

APPROVED BY________


ADMN SECTION CHAPTER 9 PAGE 1 OF 1 01.01.09

Process Manual

APPROVED BY________

Document No: COMP/ISO January 01, 2009

ISO & COMPUTERISATION SECTION

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5060 E-mail : [email protected] Compiled By (D.N.DWIVEDI) SSO/ISO


ADFM



Process Manual

CONTENTS SR NO.

Rev. No/Date 00 01

Title

02

No. of Pages

1

Abbreviations

01

2

Introduction

01

3

Scope of work

01

4

Sectional procedure

02

Responsibility 5

cum

Activity 01

chart

6


01

7

Code Allocation sheet

01

Organization Chart 8

01

Section process flow chart

01

10

List of Records

01

11


01

9

COMP/ISO Section : 1

Page 1 of 1.

Rev:00

15.05.08

Approved by __________________


Process Manual

ABBREVIATIONS

SR. No.

Term

Expansion

1.

AA

Account Assistant

2.

ADFM


3.

AFRES

Advance Finance and Railway Earning Expenditure System

4.

AMC

Annual Maintenance Contract

5.

CD

Compact disk

6.

COMP.

Computer

7.

DFM


8.

EDP Center

Electronic data processing center

9.

PC

Personal Computer

10.

PRIME

Pay Roll integrated module on establishment.

11.

SR.DFM


12.

SSO


Comp/ISO Section: CHAPTER 1

Page 1 of 1

Rev:00 01.01.09


SR.DFM'S Office, West Central Railway Bhopal

Process Manual

LIST OF RECORDS ISO/COMPUTERISATION Section: ____________________

S. No.

Record Name

RECORD NO.

1 COMPLAINT REGISTER (REGARDING AFRES PROBLEM)

AC/BPL/COMPLNT/01

COMPLAINT REGISTER (REGARDING Hardware Problem of PCs and printer )

AC/BPL/COMP/HARDWARE/02

AMC REGISTER (For PCs and Printers)

AC/BPL/COMPO/AMC/03

2

3

Format No., if any

Records Custodian B1

Retention Period 5 YEAR

B2

5 year

B2

5 year


ISO/COMPSEC. CHAPTER 10 Rev 01

11.11.09

Approved BY_______


Process Manual


Date

Section

ISO/COMP SECTION CHAPTER 11

Rev:00


01.01.09

New Rev No.

Approved by __________________


Process Manual

INTRODUCTON: Computer section is newly formed section to stream line the computer working and proper functioning of computers and printers installed at SR.DFM’s office (including Stock Verification Cell and Pay office, Bhopal). The AMC of computers and printers is being dealt through this section. All the sections, who are working in AFRES and find some problem in AFRES and customization of the program of their section is required by them , the section will hand over the application in writing and with the help of out agency, to whom the work of AFRES customization is awarded will sort out the problem . Any improvement in the field of computerization will be moved through this section. The new user ID in AFRES will be created through this section.

This section is also attached with the work of ISO i.e. co- ordinating the sections and out agency for the pre audit and surveillance audit. Any assistance is required by the section in making process manuals and other report will be assisted by this section.

________________________________________________________________________ ISO/COMP

Section: CHAPTER 2

Page 1 of 1

Rev:00 01.01.09



Process Manual

SCOPE OF WORK: 1. Solution of: Any software issue faced by the section of SR.DFM office while working. 2. Up gradation, customization & Implementation of: AFRES & PRIME Software modules. 3. Compilation of: The Procedure Manuals so that ISO Standard could be achieved and providing the platform for surveillance Audit by an external agency. 4. Misc. work: Making correspondence in the matters of ISO, Computerization, Audit, and Accounts references. Maintenance of Computer AMC Registers. Reply of letters received from headquarters pertaining to ISO/COMP sections.

__________________________________________________________________________________ Comp Section :CHAPTER 3

Page 1 of 1

Rev:00 01.01.09

Approved by _______________


Process Manual

SECTIONAL PROCEDURE This

section

is

newly

formed

section

for

modification

customization/troubleshooting and any software problem faced by any section while working in AFRES and any modification /customization/troubleshooting is required in

AFRES.

For

the

purpose

the

concern

section

will

give

the

problem

/modification/customization in writing duly signed by concern SSO (A/C) to computerization section and the same will be incorporated in the register maintained for the purpose indicating the problem in brief. Such register will be in custody of Computerization section. Immediate after receipt of the problem the same will be checked and reported to Astt. Programmer/Out agency to whom the AMC of AFRES software maintenance work is awarded. When the problem is solved the entry of such effect will be made in the register and obtain the signature of concern section supervisor from whom the complaint was received.

It is also to be seen that all

modules of AFRES software is running properly and in working condition.

It is to

ensure for compliance the documentation work of ISO certification and if any revision is made in the procedure or any reports the same will be modified in the manuals of ISO immediate after receipt the letter from concern section.

In

ISO

section the section will assist the Surveillance Audit team in conducting audit for the period and as per their guidance the letter/instruction will be issued to concern sections. All Audit references related with the computerization/ISO will also be dealt in the section.

Any improvement in any section computerization work the section

will ensure and assist in computerization with the help of software engineer/Astt Programmer of EDP ’C’. He will ensure the proper running of all PCs and printers and will manage the same with the agency to whom the work of AMC is awarded. He will call for the quotations for the Annual maintenance contract of all PCs and printers installed at SR.DFM‘s office, Stock verification cell and Pay office Bhopal. Instructions for EDP SupervisorThe safety of database and hardware is of prime importance. Therefore utmost cared needs to be taken by the EDP in charge .He must ensure the following:1. The hardware is in a protected environment .Due care has been taken against theft, fire and other form of damage. The back up, server should be placed

ISO Section chapter 4 page 1 of 2 Rev 00 01.01.09

Approved by___________


Process Manual

physically in a separate place than the main server so that collateral damage is avoided. 2. Complete back up exists in3 different places.. 3. Regular back up is taken in the intervals as decided by the officer in charge. 4. Software is protected from virus. 5. The passwords are protected and changed from time to time. 6. Entry of outsiders is restricted in the main server room.

ISO Section chapter 4 page 2 of 2 Rev 00 01.01.09

Approved by___________

Sr.DFM's Office, West Central Railway,Bhopal

Process Manual

ACTIVITY/ RESPONSIBILITY MAPPING CHART(Computerisation and ISO SECTION) S. No.

Activity Detail

Supervisor Code

A.A. CODE

Any software problem faced by the section of SR.DFM office while working

A1

B1

A1

B1

A1

B1

A1

B1

Rectification of : 1

Implementation of: 2 All modules of Accounts Department Compilation of: 3 All section iso details and assist in surveliance Audit by out agency. Misc. work: 4 Reply related with(ISO/Computerisation )Audit/Accounts refernces 5 Maintenance ofComputer AMC Register

ISO

Section: chapter 5 Page 1 of 1

Rev 00

01.01.09

B2

Approved by: ________________

SR Sr.DFM’s Office , West Central Railway, Bhopal

Process Manual


SR NO.

Activity

Time taken/given for Disposal

1

Rectification in software problem As early as possible the problem will be cleared. reported by section

2

Audit Reply

3

AMC Bills

Within seven days Within 3 days after receipt of the same from vendor.

__________________________________________________________________________________ ISO Section Chapter 06

Page 1 of 1. Rev:00 01.01.09



Process Manual

COMPUTERISATION AND ISO SECTION CODE ALLOCATION SHEET S.No.

Name

Designation

Alloted Code

1

D.N.DWIVEDI

SR.SO

A1

2

R.K.BHAGAT

A.A.

B1

3

C.L.KURIL

A.A.

B2

COMP/ISO SECTION CHAPTHER 7 PAGE 1 OF 2

Approved By_______


COMP/ISO SECTION CHAPTHER 7 PAGE 2 OF 2

Process Manual

Approved By_______

Sr.DFM Office , West Central Railway, Bhopal

Process Manual

ORGANIZATIONAL CHART (COMPUTERISATION/ISO SECTION)

ADFM-II

SR.SO (A1)

A.A.(B1)

A.A.(B2)

APPROVED BY_________ ISO/COMP SEC : CHAPTER 8 PAGE 1 OF 1 REV :00 01.01.09


Process Manual

COMPUTERISATION SECTION PROCESS FLOW CHART

Complaint received in writing from the section regarding software problem of AFRES.

After examination, Noted down the details in the register and reported to Software Engineer/Astt.Programmer EDP/CENTER for solving the problem

After correction the details are mentioned in the register and obtain the signature of concern section supervisor.

END

ISO/COMP Section CHAPTER 9 page 1 of 1 Rev : 00 01.01.09


Document No: RCT January 01, 2009

RAILWAY CLAIMS TRIBUNAL

PROCESS MANUAL

Office of Sr. DIVISIONAL FINANCE MANAGER WEST CENTRAL RAILWAY, BHOPAL Telefax: : 0755-2457138 Railway Phone : 5060 E-mail : so [email protected] Compiled By (Jagdev Singh) SSO/RCT



ADFM

Reviewed by (AJAY SHARMA) ADFM


CONTENTS Chapter No.

Title

1

Abbreviations

2

Canons of Financial Property

3

Introduction

4


5

Scope of work

6

Sectional Procedure

Rev. No/Date 00 01/01/09

01

02

No. of Pages 02

01/01/09 01 01/01/09

01

01/01/09 01 01/01/09

03

01/01/09

Activity- cum- Responsibility 7.

06 01/01/09 01

Chart 01/01/09

8.


9.

Calendar of Returns

01/01/09

10.

Monthly Records

01/01/09

11.


01/01/09

12.

List of Records

01/01/09

13.

Functional Chart

01/01/09

14.


01 01 01 01 01 01

01/01/09 01


Process Manual

ABBREVIATIONS S.No.

Term

Expansion

1.

ATC

Advice on Transfer of Credit

2.

AFRES


3.

ATD

Advice on Transfer of Debits

4.

AA

Account Assistant

5.

ADFM


6.

CCA


7.

CO6

Cash Order No 6

8.

CO7

Cash Order No 7

9.

DA

Dearness Allowance

10.

DFM


11.

FSC

Foreign Service Contribution

12.

FA & CAO


13.

GM

General Manager

14.

HQ

Headquarter

15.

HBA


16.

IOD

Injured On Duty

17.

IREM

Indian Railway Establishment Manual

18.

JV

Journal Voucher

19.

LPC


20.

MOD

Memorandum of Differences

21.

NDA


22.

OT

Over Time Allowance

23.

P.TAX

Professional Tax

24.

SR

Service Record

25.

SOPEST

Schedule Of Power On Establishment Matters

26.

Sr. DFM


___________________________________________________________________________________________ RCT Section Chapter 1

Page 1 of 2

Rev:00

01.01.09



Process Manual

27.

SSO/SO

Senior Section Officer/ Section Officer

28.

TA

Traveling Allowance

29.

ACP

Assured career progression

___________________________________________________________________________________________ RCT Section Chapter 1

Page 2 of 2

Rev:00

01.01.09



Process Manual

Standards of financial propriety These principals also known as Canon of Financial Propriety are the guiding principals to be followed while incurring any expenditure from the Public Fund. Therefore, due regard must be paid to these golden principals while incurring any expenditure they are as given below: (1)


(2)

No authority should exercise its powers of sanctioning expenditure to pass an order, which will be directly or indirectly to its own advantage.

(3)

Public money should not be utilized for the benefit of a particular person or section of the community unless— (I)

The amount of expenditure involved is insignificant; or

(II)

A claim for the amount could be enforced in a court of law; or

(III) (4 )

The expenditure is in pursuance of a recognized policy or custom.

The amount of allowances, such as traveling allowances, granted to meet expenditure of a particular type, should be so regulated that the allowances are not on the whole sources of profit to the recipient.

-( 116 FI )

__________________________________________________________________________________________________ RCT Section: Chapter 2 Rev 00 Page 1 of 1 01.01.09



Process Manual

INTRODUCTION: The responsibility profile of an Accounting unit, attached to a Railway Claims Tribunal (RCT) covers the same functionalities, as that of Divisional Accounting Unit. However, the volume of transactions and

the weight of each transaction in the RCT

Accounting Unit are definitely at much lower scale than in the Divisional Accounting Unit. The Responsibilities of RCT branch can be divided into the following major functions: •

Administrative functions

•

Pay Roll Functions

•

Expenditure Functions

•

Pensionary Functions

•

PF Functions

•

Financial Functions

•

F –Loans and Advances functions The procedures followed in these areas have

already been covered in the

respective manuals and there is no need to defined it again here. The bottom line being, “RCT” is just a small independent accounting unit located in the premises of Railway Claim Tribunal and entrusted with the task of carrying out the Accounting responsibilities in the way defined in the various Railways Codes and Manuals.

_________________________________________________________________________________________ RCT SECTION CHAPTER 03 PAGE 1 OF 1 REV 00 01.01.09



Process Manual

Sources and References: All the Codes and Manuals issued by Railway Board have Presidential sanction, therefore; any violation of these provisions would be treated as major irregularity. The circulars issued by Railway Board are extension of codal provisions & they bear the same sanctity. In addition to the above documents, there are Manuals, which have been issued on particular subject by Zonal Headquarters with the approval of FA&CAO. Some of the specific instructions contained in these manuals may vary from Zone to Zone. The difference between Codes and Manuals is that the codes give rulings and authority i.e. what to do and what not to do, whereas the Manuals provide the procedure of doing things. In this Process of framing document on Establishment, efforts have been made to incorporate vital aspects of Codes and Manuals and at the same time standards and targets have also been incorporated. The working of Railway Claims Tribunal is guided by the following documents: •


•


•


•


•

Instruction/guide lines issued from time to time by Railway Board .

•


•


•

SOPGEN for RCT. In this document instead of reproducing details from codes and

manuals the relevant Para has been quoted in abbreviated form. For example 1335 A1 means paragraph 35 of Chapter XIII of the Indian Railway Code for the Accounts Department Volume-I.

_______________________________________________________________________________ RCT Section Chapter 4 page 1 of 1 Rev 00

01.01.09



Process Manual

SCOPE OF WORK

•

Passing of Regular and special pay sheets of Gazetted and Non- Gazetted RCT staff,

•

Passing of PF applications and maintenance of PF ledgers

•

Passing of Contractor’s bills,

•

Maintenance of cashbook.

•

Compilation of PCDO, Appropriation account, Half Yearly arrears report. Budget Review of all stages (August Review, RE/BE, Final Modification), All nature of proposals.

•

Maintenance of S.A.R / Service records of Gazetted officers. 1. Establishment Functions: (A)

Checking and Passing of: •

Regular Pay sheets

•

Special pay sheets

•

Pay orders (like cash award, W.C.A. Claims, Court attachment S.B.F. etc.)

•

Arrear claims like HRA, CCA, and NDA, TA etc.

•

P.L.B pay sheets

•

T.A. Bills

•

Reimbursement of tuition fees/Children education Allowance

•

Verification of various claims related with different allowances like TA, OT, Mileage, encashment of leave, children education allowance etc.

(B)

Scrutiny and vetting/ concurrence of proposal Cases of: •

Medical Reimbursement

•

Workman compensation/ Ex-Gratia lump sum compensation

•

Fixation of pay

•

Stepping of pay

•

ACP cases

(C)

Maintenance of:

•

Scale Check Register

•

Salary Audit Register (Including Index Register)

__________________________________________________________________________________ RCT Section Chapter 5 page 1 of 3 Rev 00 01.01.09


Sr.DFM’s Office, West Central Railway, Bhopal •

Cadre Register

•

Saving Register

•


•

Service Records of Gazetted officer

•

D.P. Register

•

Limited Currency Register

•

Pay Order Passing Register

•

Special Pay sheet passing Register

•

P.L.B. Passing Register

•

Provisional Payment Register

•

Inward and Outward LPC Register

•

CO6 Register

(D)

Process Manual

Preparation / Issue of: •

JV

•

ATD/ATC

•

Quarterly returns of Income Tax

•

Various periodical returns (GIS, Statement no.40, Pay and Allowances, Salary through Bank/Cheque, Cadre statement)

•

Form 16 related with Income Tax.

•

Monthly Account Current.

(E)

Reply to:•

Headquarters/other office correspondence including RTI reply.

•

Submission of the various returns and other information required by HQ.

2.0) EXPENDITURE FUNCTIONS: A.

CHECKING AND PASSING OF: •

Contractor Bills:

•

Imprest Bills:

•

Pay Orders:

•

Petty Bills:

•

Telephone



Sr.DFM’s Office, West Central Railway, Bhopal B.

Maintenance of Various Registers •

Unsanctioned Exp

•


C.

3.

Process Manual


MISCELLENOUS WORK: (A)


(B)

Correspondence with R.T.I. and Information required from time to time by HQ etc.

4. FINANCIAL FUNCTIONS : I.) SCRUTINY OF PROPOSALS / INDENTS(STOCK AND NON - STOCK `ITEMS):•

On receipt of the proposal/ indent whether such proposal, indent have been received/ dealt with earlier (to avoid duplication ) to be checked.

•

If not, it is to be treated as a fresh proposal by allotting an Inward No. for the same.

•


•

Receipt and dispatch of all proposals/ indents/ tender schedules after entering all particulars in the Computer.




Process Manual

SECTIONAL PROCEDURE General checks for Passing of bills in RCT Section: Following major checks are prescribed during scrutiny and passing of various bills received Stores department. (These checks are illustrative but not exhaustive- for details refer codal provisions):It should be ensured that all bills must be in ORGINAL format and duly signed by the competent authority. i)

The bills are approved by competent authority.

ii) All the bills should be properly allocated & duly budgeted. iii) Wherever the duplicated claims are received, it should be seen that the concerned officer has certified that no payment has been made earlier and there are sufficient, genuine and valid reasons for the claim being in the duplicate. The concerned officer should also submit non-payment certificate along with the claim. iv) Competent authority has sanctioned expenditure. v) The expenditure sanctioned for a limited period is not admitted beyond the period without further sanction. vi) Proper vouchers support the bills. vii) The payment is recorded on the work order/ supply order Misc. sanction so as to render second claim on same account impossible. viii)

The charge is correctly classified and the prescribed deductions (S.D./I.T./S.T./ED. Cess/S.C/other recoveries from contractor) have been

made. ix) The signature of officer drawing the bill agrees with his specimen signature. 1.0) Cash Imprest: General (A) •

Objectives:

To ensure that the procured items are for the purpose for which imprest has been sanctioned.

•

Appropriate Amount is debited to correct head of allocation to ensure that expenditure accounts reflect true and fair picture under each proper head, sub-head.

____________________________________________________________________________________________________

RCT SECTION CHAPTER 06 REV:00 01.01.09

PAGE 1 OF 6



Process Manual

•

To ensure that regular purchases are not being made from imprest.

•

To see that tender item has not been purchased.

•

That the expenditure is within the prescribed limit. (B)

Internal Check: -

On receipt of bills, CO6 is taken as per Para 1106-A1 i.e. “Registration of Bills”. Internal checks are carried out in terms of Para 1601- A1,1050 to 1055-F1.If found correct in all respect, Bills are passed and Co-7 are prepared after ensuring the availability of funds. Cash Imprest Bills are passed once in a month. If recoupment needed more than once in a month on unavoidable circumstances then approval of competent is required. Apart from the above the following internal checks are also to be exercised while checking imprest Bills: •

Correctness of entries in the Imprest account is checked with reference to supporting vouchers.

•

Check arithmetical accuracy and totaling.

•

Imprest has not been utilized to liquidate such claims, which should ordinarily be pre-checked.

•

Supporting vouchers are genuine and full legal Acquaintance for the payment made.

•

Ensure that no tender item has been purchased.

•

Assuring that the cash Imprest bill is submitted in the standard proforma.

•

Ensuring that the signing authority have signed the bills.

•

Assuring that the imprest holder has countersigned all vouchers.

•

Assuring that no purchases/expenses other than those arising out of emergent situations or unforeseen circumstances are being made out of imprest. I.e. regular purchases are not being made.

•

Assuring that the imprest holder mentions details of previous recoupment and current purchases/expenses does not exceed the prescribed imprest limits.

•

Assuring that the expenditure has been allocated to the correct head of account (Allocated abstract). (C)

Procedure for passing:

Standards of financial propriety are followed in terms of Para 116F1 before commencing any internal check of bill. All Imprest bills are received from the concerned executives in form 1404 E. CO6 is taken and internal check is carried out, If found correct in all respects as per codal provisions, CO7 is prepared and passed for payment through AFRES module.

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Process Manual

2.0) Pay Order (A)

Procedure for passing: Standards of financial propriety are followed in terms of Para 116 F1

before commencing any internal check of bills. Pay orders are received from concerned executives in prescribed format i.e. G 1688A/G396 B. CO6 is taken and internal check carried out. If bills confirm to the codal provisions and found correct in all respects, CO7 prepared and passed for payment through AFRES module. 3.0)

Telephone Bills. a)

The telephone bills are verified with the telephone No.

b)

The opening calls are verified with previous reading.

c)

If the calls exceeds the limit as specified by GMs circular for residential phones the same should be certified for excess calls whether it is official or private calls.

If excess calls are on Private Account, the same is to be

recovered by debiting the amount to MAE and credit is watched through ESTT. (GAZ)/ESTT.(NON GAZ.)For recovery through pay sheets. d)

The bills should be duly countersigned by ADSTE (T).

e)

The bills are sent to Accounts office for verification and are within due date and the bills are passed within the stipulated period to avoid ‘Delay Payment Charges.

4.0) Internal Check of Establishment Claims: The check exercised by Accounts Officers on the financial transactions of the Railway on behalf of the Railway Administration is called internal check. Unless an exception is specially permitted in any particular case or transaction, whether relating to receipts or expenditure, it should be pre checked cent percent and no transaction should be brought into account before they have been completely checked. Internal check is carried out both under pre-check and post-check system, depending on the transactions.

[Ref: PARA 801 A1] Note:- The details procedure for checking have already been mentioned in respective manual of section concerned.

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Process Manual

5.0) Procedure for Test-Check: The Test check should, apart from verification and thorough examination of facts and figures embodied in various documents brought under test check, be directed to an intelligent scrutiny to find out whether the clerk(s) understand their duties and rules governing them and do the work allotted to them diligently and whether there is any tendency to do the work casually. Test check should particularly be conducted at least once in a month by SO and all officers. The test checks should not be of routine nature rather they should focus on system improvement, procedural lacuna and lapses. The underlying idea should be efficient disposal without any violation of rules and procedures. The checks should also reflect the updated skills of the officer. - [PARA 803 A1] 5.1) Recording of results of Test- Check; _ The result of test check should be recorded systematically in a manuscript register in the form given below:SR NO.

Item of

Extent

work test

check prescribed

checked

of

Test Particulars of

Name of the

Result of

Whether

vouchers

SO/SSO (A) who

Test check

discrepancy

elected for test

had test checked

in

check

the item

been pointed

col.6

out

by

the

has

the

supervisory staff 1

2

3

4

5


6

7


test

check is required to be made in accordance with these orders. The entries made in the register should contain adequate particulars so as to facilitate the identification of the entry/voucher subjected to test check and entry/voucher should be endorsed “Test checked” under the dated initial of the official conducting the test check. The exact nature of the discrepancy noticed should be briefly indicated in the appropriate column of the test check register. If the discrepancy calls for a lengthy note, the same should be given as a separate note for further disposal being done ____________________________________________________________________________________________________


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Process Manual

on the connected file(s) and a cross reference to this note should be recorded in the relevant column of the Test Check Register. The observations as a result of the test check should be clearly indicative of the appraisal by the checking authority of the quality of performance of the clerks whose work came up for test check. 5.2)Test- Check of registers: Another important item of test check is the inspection of different registers by the Gazetted Officers. The intervals at which different registers maintained in Accounts Offices should be put up for inspection by Officers. 5.3)Periodicity of submission of Test- Check oregister to Officers: Every test checks register should be provided with an inspection sheet below the front page indicating the month of test check, date on which put up and the date reviewed by the Officer concerned. The test check registers of Section Officers and Senior Section Officers should be put up to the Branch Officer on the 10th of each month indicating the test check done on the work of clerk in the preceding month for review and orders, where necessary, by the Branch Officers. 6.0) Important tips for AFRES users:•

Each and every user in the section including S.O. is allotted separate ID and password. As a safety measure the Supervisor of the section must ensure that a periodical change (at least every fortnight) in password is carried out for each and every user of PF section. The password must also be kept secret. As a mark of change in the password, an entry should be made in the manuscript register opened for the purpose.

•

Section officer shall run Audit Trail so as to ensure that no discrepancies or irregularity is existed in the system. This will be done every fortnight. SO will be provided with their user ID and password for accessing and running Audit trail. Audit trail is also one of the most important check against possible embezzlement or fraud.

•

It should also to be ensured by supervisor of the section that the ID and password is not shared with any other staff of the section.

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•

Process Manual

If there is modification in any rules/programme due to Railway Bd’s policy/circular /orders or due to any other reasons and modification is to be carried out in the AFRES program, the proper test run of such changes shall be carried out and the results shall be recorded and duly approved by AO before final implementation of modified application.

•

The working through AFRES is described in this document separately in a chapter on users Manual on AFRES. *****

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Process Manual


ACTIVITY/ RESPONSIBILITY MAPPING CHART(RLY Claims Tribunal) S. No.

Scope Of Work

Dept.

Supervisor Code

AA Code

RCT

A1

B1

RAILWAY CLAIMS TRIBUNAL

1

Passing of Regualar and special paysheets of Non Gazetted RCT staff,Passing of petty bills,Telehpone/mobiel bills, Imprest bills etc., Compilation of PCDO ,Budget Review of all stages(August Review, R.E.B.E. Final Modification.,Appropriation account),All nature of proposals,verifcation of SRs,Leave account of non gazetted staff.

RCT Section chapter 07 Page 1 of 1

Rev:00

01.01.09

Approved by: _____________


Process Manual

Measurable Parameter SR. NO. 1

Measurable Parameter Passing of Regular Pay sheet


2

Passing of Special Pay sheet/ Pay orders

4

Dealing with Finance Proposal Cases

5


6

Vetting of LPC

03 Working days from the date of receipt 05 Working days from the date of receipt 05 Working days from the date of receipt of the proposals 01 Week from the date of receipt of T.A. Journals Same day

7

Reply asked through R.T.I.

As required under RTI ACT .Maximum 2 days from the date of receipt of letter.

8

Passing of supplementary pay sheets.

9

Contractor Bill (Final)

10

Telephone/Mobile Bills

11

Imprest Bills

12

Miscellaneous Bills

13

Advertisements Bills

03 Working days from receipt 05 Working days from receipt 03 Working days from the receipt 03 Working days from the receipt 03 Working days from the receipt 03 Working days from the receipt

the date of the date of date of date of date of date of


_______________________________________________________________________________ RCT Section Chapter 8 page 1 of 1 Rev 00 01.01.09

Approved by_______


Process Manual

CALENDAR OF RETURNS

SR

Name of Returns

Period

Due date of submission

NO. 1

submitted PCDO

10th of following month

AUGUST REVEIW

YEARLY

RE , BE

YEARLY

FINAL MODIFICATION

YEARLY

APPROPRIATION ACCOUNT

YEARLY

2

3

4

5 6

To be

10 DAYS REPORT

EVERY 10 DAYS

FA & CAO,RCT DELHI, FIRST WEEK OR FA & CAO,RCT SEPTEMBER EVERY YEAR DELHI, HOWEVER THE FINAL FA&CAO/JBP DATE IS FIXED BY HQ FIRST WEEK OF NOV. FA & CAO,RCT EVERY YEAR, HOWEVER DELHI, THE FINAL DATE IS FIXED FA&CAO/JBP BY HQ. FIRST WEEK OF FEB. FA & CAO,RCT EVERY YEAR, HOWEVER DELHI, THE FINAL DATE IS FIXED FA&CAO/JBP BY HQ. In the month of June as FA & CAO,RCT per schedule given by HQ DELHI, every year. FA&CAO/JBP TH ST ST ON 11 , 21 AND 01 SR.DFM OF EVERY MONTH.


01.01.09

Approved by_______________


PROCESS MANUAL

MONTHLY REPORT (RCT) Month: ____________________ Monthly Processed Status S. No.

1 2 3 4 5

Activity

Passing of Regular Pay sheet Passing of Special Pay sheet/ Pay orders Dealing with Finance Proposal Cases Checking Of T.A. Journals Vetting of LPC Reply asked through R.T.I.

6

7 8 9


Petty bills passing of supplementary pay sheets. Telephone/Mobile Bills

Processed In Time


Remarks, if any

03 Working days from the date of receipt 03 Working days from the date of receipt 05Working days from the date Week of receipt thedate of One fromofthe Same day As required under RTI ACT .Maximum 2 days from the date of receipt of letter. 03 Working days from the date of receipt 03 Working days from the date of receipt 03 Working days from the date of receipt

ADFM

SSO


Total Recd.

Rev:00

01.01.09

Page No.___

RAILWAY CLAIMS TRIBUNAL DEPTT. CODE ALLOCATION SHEET S.No.

Name

1

SURESH CHANDRA

2

SMT.RANJITA SARKAR

Designation

Alloted Code

S.S.O

A1

A.A.

B1



Rev:00

01.01.09

Approved By______


Rev:00

01.01.09

Approved By______

SR.DFM'S OFFICE,WEST CENTRAL RAILWAY, BHOPAL

Process Manual

LIST OF RECORDS Railway Claims tribunal Section: ____________________

S. No.

Record Name

Format No., if any


NOTE: Before destruction of above records (in case of retention period is over), SR.DFM ‘S prior approval will be required. Further, a circular may be issued to all concern asking them to withdraw any record from destruction if


Rev:00

01.01.09

APPROVED BY____

SR.DFM'S OFFICE,WEST CENTRAL RAILWAY, BHOPAL

Process Manual


ADFM-I

SSO (RCT) (AI)

AA (B1)


Rev:00

01.01.09

Approved By______


Process Manual


Date

Section


Rev:00


01.01.09

New Rev No.


Railway Accounts Process Manuals

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