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 : sofx@rediffmail.com
Compiled By CO-ordinated by Reviewed By Approved by
(JITENDRA SAXENA) (D.N.DWIVEDI) (B.K.SEN) (HIRA BALLABH)

SSO/FX SSO/ISO DFM SR.DFM
SR.DFM’S Office, West Central Railway, Bhopal Process Manual
CONTENTS
Chapter Review No/Date No. of

Title
No. 00 01 02 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 Rev:00 01.01.09 Approved by _______________

26. PWP Preliminary Works Program

27. RSP Rolling Stock Program
28. SOPGEN Schedule of Power (General)
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: chapter 1 Page 2 of 2 Rev:00 01.01.09 Approved by _______________

SR.DFM'S OFFICE , WEST CENTRAL RAILWAY BHOPAL Process Manual
MONTHLY REPORT (Finance & FE Section)

SEC: FX
Month:
Monthly Processed Status

S. No. Activity Target Period of Clearing Remarks, if any
Processed Processed
Total Recd
In Time not in time
1 FX PROPOSAL
2 FE PROPOSAL
3 TENDER FILES
4 INDENT
SSO - FINANCE/FE SR.DFM

(Name & Seal) (Name & Seal)
FX SECTION CHAPTER 10 REV 00 01.01.09 PAGE 1 OF 1 APPROVED BY____________

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 Rev:00 01.01.09 Approved By____________

SR.DFM's Office West Central Railway Bhopal LIST OF RECORDS Process Manual
FORMAT
Sr. RECORD RETENTIO
No.
RECORD NAME RECORD No. No. ,
COSTODIAN N PERIOD
If any.
1 TENDER BRIEF NOTE REGISTER WCR/Acs/BPL/FIN/BRIEF NOTE REGISTER NA SO 5 YEAR
2 REQUISTION VETTING REGISTER WCR/Acs/BPL/FIN/REQUISTION VETTING REGISTER NA AA 3 YEAR
3 CONTRACT VETTING REGISTER WCR/Acs/BPL/FIN/CONTRACT VETTING REGISTER NA AA 3 YEAR
4 DWP PROPOSAL & ESTIMATE VETTING WCR/Acs/BPL/FIN/DWP PROPOSAL & ESTT NA AA 3 YEAR
REGISTER VETTING REGISTER
5 WORKS PROPOSAL VETTING REGISTER WCR/Acs/BPL/FIN/WORKS PROPOSAL VETTING NA AA 3 YEAR
REGISTER
6 W.P.ESTIMATE VETTING REGISTER WCR/Acs/BPL/FIN/W.P.ESTIMATE VETTING NA AA 3 YEAR
REGISTER
7 REVENUE ESTIMATE VETTING WCR/Acs/BPL/FIN/REVENUE ESTIMATE VETTING NA AA 3 YEAR
REGISTER REGISTER
8 SAVING REGISTER WCR/Acs/BPL/FIN/SAVING REGISTER NA AA 3 YEAR
9 CEILING LIMIT REGISTER WCR/Acs/BPL/FIN/CEILING LIMIT REGISTER NA AA 3 YEAR
10 POLICY FILE ON FE MATTER WCR/Acs/BPL/FIN/POLICY/FE NA AA 10 YEAR
11 POLICY FILE ON MISC.MATTER WCR/Acs/BPL/FIN/POLICY/MISC. NA AA 10 YEAR
12 POLICY FILE ON SOPGEN WCR/Acs/BPL/FIN/POLICY/SOPGEN NA AA 10 YEAR
13 POLICY FILE ON WORKS PROGRAMME WCR/Acs/BPL/FIN/POLICY/W.P. NA AA 10 YEAR
14 POLICY FILE ON FURNITURE WCR/Acs/BPL/FIN/POLICY/FURNITURE NA AA 10 YEAR
15 POLICY FILE ON MEDICAL MATTERS WCR/Acs/BPL/FIN/POLICY/MEDICAL MATTER NA AA 10 YEAR
16 POLICY FILE ON S&T & IT WCR/Acs/BPL/FIN/POLICY/S7T IT NA AA 10 YEAR
17 POLICY FILE ON ESTIMATE WCR/Acs/BPL/FIN/POLICY/ESTIMATE NA AA 10 YEAR
18 POLICY FILE ON VEHICLES WCR/Acs/BPL/FIN/POLICY/VEHICLES NA AA 10 YEAR
19 POLICY FILE ON MISC.MATTER WCR/Acs/BPL/FIN/POLICY/ NA AA 10 YEAR
20 POLICY FILE ON NOMINATION OF T.C. WCR/Acs/BPL/FIN/POLICY/TENDER COMMITTEE NA AA 10 YEAR
21 POLICY FILE ON COMMERCIAL MATTER WCR/Acs/BPL/FIN/POLICY/COMMERCIAL MATTERS NA AA 10 YEAR
22 POLICY FILE ON DELEGATION OF WCR/Acs/BPL/FIN/POLICY/D.O.P. NA AA 10 YEAR
POWER
23 POLICY FILE ON CONTRACT & TENDER WCR/Acs/BPL/FIN/POLICY/CONTRACT & TENDER NA AA 10 YEAR
24 POLICY FILE ON AMC WCR/Acs/BPL/FIN/POLICY/AMC NA AA 10 YEAR

25 POLICY FILE ON ELECTRICAL MATTER WCR/Acs/BPL/FIN/POLICY/ELECTRICAL NA AA 10 YEAR
fx section chapter 12 page 1 of 3 11-11-09 REV:01 APPROVED BY_____

Sr. FORMAT No. RECORD RETENTION
RECORD NAME RECORD No.
No. , If any. COSTODIAN PERIOD
26 POLICY FILE ON MECHANICAL MATTER WCR/Acs/BPL/FIN/POLICY/MECHANICAL NA AA 10 YEAR

27 POLICY FILE ON TAXES, LABOUR RATE WCR/Acs/BPL/FIN/POLICY/TAXES,LABOUR NA AA 10 YEAR
28 PROPOSAL RECEIPT & DESPATCH (AU 6) WCR/Acs/BPL/FIN/PROPOSAL REC/DES/B-1 NA AA 3 YEAR
REGISTER FOR CLERK B-1
33 CORRESPONDENCE FILE OF ENGG WCR/Acs/BPL/FIN/CORRES/DEN/S NA AA 3 YEAR
(SOUTH SECTION),BPL
34 CORRESPONDENCE FILE OF ELECTRICAL (TRS) , WCR/Acs/BPL/FIN/CORRES/TRS NA AA 3 YEAR
ITARSI
35 CORRESPONDENCE FILE OF MECHENICAL WCR/Acs/BPL/FIN/CORRES/SR.DME/BPL NA AA 3 YEAR
BRANCH, BHOPAL.
36 CORRESPONDENCE FILE OF XEN (BRIDGE), WCR/Acs/BPL/FIN/CORRES/BRIDGE NA AA 3 YEAR
BHOPAL
37 CORRESPONDENCE FILE OF ENGG WCR/Acs/BPL/FIN/CORRES/SR.DEN(N) NA AA 3 YEAR
(NORTH SECTION),BHOPAL
38 CORRESPONDENCE FILE OF Sr. DEN WCR/Acs/BPL/FIN/CORRES/SR.DEN(CO) NA AA 3 YEAR
(Co), BHOPAL.
39 CORRESPONDENCE FILE OF ENGG WCR/Acs/BPL/FIN/CORRES/DEN (C ) NA AA 3 YEAR
(CENTRAL SECTION), BPL.
40 CORRESPONDENCE FILE OF COMMERCIAL WCR/Acs/BPL/FIN/CORRES/COMMERCIAL NA AA 3 YEAR
DEPARTMENT.
41 CORRESPONDENCE FILE OF PERSONNEL & MISC WCR/Acs/BPL/FIN/CORRES/PERSONNEL & MISC. NA AA 3 YEAR
DEPARTMENTS.
42 CORRESPONDENCE FILE OF FINANCE WCR/Acs/BPL/FIN/CORRES/FE NA AA 3 YEAR
ESTABLISHMENT MATTERS.
43 CORRESPONDENCE FILE OF MEDICAL WCR/Acs/BPL/FIN/CORRES/MEDICAL NA AA 3 YEAR
DEPARTMENT.
44 CORRESPONDENCE FILE OF RRB, BHOPAL. WCR/Acs/BPL/FIN/CORRES/RRB NA AA 3 YEAR

Sr. FORMAT No. RECORD RETENTION
RECORD NAME RECORD No.
No. , If any. COSTODIAN PERIOD
45 CORRESPONDENCE FILE OF WCR/Acs/BPL/FIN/CORRES/ELEC(G) NA AA 3 YEAR

ELECT(General), DEPARTMENT.
46 CORRESPONDENCE FILE OF WCR/Acs/BPL/FIN/CORRES/OPTG NA AA 3 YEAR
OPERATING DEPARTMENT.
47 CORRESPONDENCE FILE OF SAFETY WCR/Acs/BPL/FIN/CORRES/SAFETY NA AA 3 YEAR
DEPARTMENT.
48 CORRESPONDENCE FILE OF WCR/Acs/BPL/FIN/CORRES/TRP NA AA 3 YEAR
ELECTRICAL (TRO), BPL DEPTT.
49 CORRESPONDENCE FILE OF WCR/Acs/BPL/FIN/CORRES/SR.DME(D)/ET NA AA 3 YEAR
MECHENICAL (DIESEL), ITARSI.
50 CORRESPONDENCE FILE OF S&T WCR/Acs/BPL/FIN/CORRES/S&T NA AA 3 YEAR
DEPARTMENT.
51 CORRESPONDENCE FILE OF XEN(MD), WCR/Acs/BPL/FIN/CORRES/XEN(MD) NA AA 3 YEAR
BHOPAL.
52 CORRESPONDENCE FILE OF RPF WCR/Acs/BPL/FIN/CORRES/RPF NA AA 3 YEAR
DEPARTMENT.
53 CORRESPONDENCE FILE OF TRACK WCR/Acs/BPL/FIN/CORRES/T.M. NA AA 3 YEAR
MACHINE DEPARTMENT.
54 CORRESPONDENCE FILE OF TRD WCR/Acs/BPL/FIN/CORRES/TRD NA AA 3 YEAR
DEPARTMENT.
55 CORRESPONDENCE FILE OF STORES WCR/Acs/BPL/FIN/CORRES/STORES NA AA 3 YEAR
DEPARTMENT.
56 CORRESPONDENCE FILE OF WCR/Acs/BPL/FIN/CORRES/XBR PROP NA AA 3 YEAR
XBR(PROPOSAL)
57 FILE CONTAINING T.C. / B.N. OF VETTED WCR/Acs/BPL/FIN/AGREEMENT NA AA 3 YEAR
AGREEMENT
58 TEN DAYS POSITION FILE WCR/Acs/BPL/FIN/10 DAYS POSITION NA AA 3 YEAR

Finance Proposal : Process Flow Chart
Receipt of Proposal
Inward number
allotted
Putting up office notes/ letters Return for

for concurrence by A.A. clarifications
Verification by Verification by
respective SSO respective SSO
Perusal by SR.DFM/DFM
Approval of
SR.DF/DFM
For Sr.DFM’s
Dispatch to Respective approval
Unit
Dispatch to respective
st
1 copy – O/c copy Unit.
2nd copy- Executive
3rd copy-XII section
END
__________________________________________________________________________________________
FX Section CHAPTER 13 Page 1 of 3 Rev:00 01.01.09 Approved by _______________

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________

CHANGES TO PROCESS MANUAL
Amend New
Date Section Particulars of Amendment
ment Rev No.
No.
01 11-11-09 Chapter 12 List of Record 01
FX SECTION CHAPTER 15 Rev:01 11.11.09 Approved by ________________

FX SECTION CHAPTER 15 Rev:01 11.11.09 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) 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 recipient.
( 116 FI )
________________________________________________________________________________________
FX Section: CHAPTER 2 Rev 00 Page 1 of 1 01.01.09 Approved By______________

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: chapter 3 Page 1 of 1 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 01.01.09 Approved by ________

SCOPE OF WORK:
i) SCRUTINY OF PROPOSALS /INDENTS (STOCK AND NON-

STOCK 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: chapter 5 Page 1 of 1 Rev:00 01.01.09 Approved by ___________

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__________

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?
_______________________________________________________________________________________

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:
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

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)
(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.
6. AMC PROPOSALS
• When were the machine /equipment procured and original cost of
machine/equipment?
_______________________________________________________________________________________

• 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.
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

If all above requirements are met, the cover page of the agreement is to be
vetted. - (Ref: PARA 1259 E)
11. 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 non-
operation 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.
_______________________________________________________________________________________

iii) The requisition should be accompanied with a top sheet and all the requisite
details should be duly filled in.
iv) If the requisition is for items, which is being regularly procured every year, the
consumption of last three years should be furnished in the top sheet.
v) If the requisition is being processed for a new item for the first time, detailed
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.
vi) If any item is being procured in large quantity for the first time, the procurement
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.
_______________________________________________________________________________________

• 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.
- (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
14. 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.
_______________________________________________________________________________________

(vi) The rate quoted in figures and words should be circled in such a manner as to
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: Para 607- 610 FI)
(xiv) 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) If the rates are not quoted in words, it should be recorded on the same page.
(xvi) 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
_______________________________________________________________________________________

15. 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.
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

• 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
_______________________________________________________________________________________

EXTENT OF POWERS DELEGATED TO

HEAD QUARTER DIVISIONAL OFFICERS
OFFICERS
Item no. Nature of PHOD/CHOD/SAG Other DRM/ADRM OTHER
Ref. to Powers officers OFFICERS
Rule
Bd’s letter 1.25(b) Up to 25% provided SG/JA Grade/ Up to 25% SG/JA
No. Variation in the value of contract Sr. Scale provided the Grade/ Sr.
94/CE/- quantities is still within his Up to 25% value of Scale
I/CT/4 for the powers of provided the contract is Up to 25%
Dated contracts acceptance. value of still within his provided the
22.10.01 accepted contract is powers of value of
by GM and still within his acceptance. contract is
below. powers of still within
acceptance. 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.
3. 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.
4. 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.
5. 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.
6. In case variation takes place due to variation in quantity, contract has to be treated
like a single tender.
-( Ref: SOP 1.25 b )
_______________________________________________________________________________________

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. Details of the previous payments.
ii. 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.
• Check of Proposal for arithmetical accuracy.
• Competency of sanction of the post.

iii. WORKCHARGED POSTS (Gazetted and Non Gazetted)
The proposal should contain the following details:
Whether creation or extension?

_______________________________________________________________________________________

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 NO. Item of Extent of Test Particulars of Name of the SO/SSO Result of Whether the
work test check prescribed vouchers elected (A) who had test Test check discrepancy in
checked for test check checked the item col.6 has been
pointed out by
the supervisory
staff
1 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.
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.
_______________________________________________________________________________________

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?
_______________________________________________________________________________________

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)
_______________________________________________________________________________________

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)
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

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 AA

Code Code
SCRUTINY OF PROPOSALS /INDENTS(STOCK AND NON STOCK ITMES):-
On receipt of the proposal/ indent whether such proposal, indent DEN( C ),
have been received/ dealt with earlier (for duplication purpose) to be SR.DEN(N),SR.DEN(CO).S A1 B1
checked R.DCM
If not, it is to be treated as a fresh proposal by allotting a CFN or DEN(S),SR.DEE(TRS),ET,
A2 B2
Inward No.for the same. SR.DME/BPL,XEN(BR)
Putting of notes / letters of concurrence/ vetting and returning of RRB,SR.DPO,RAJ
1 proposals to the officer concerned. BHASHA,MEDICAL 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), A1 B4
SR.DME(D)ET
XEN(MD),DY.CE(T/M),
SR.DSTE,DMM,DSC/RPF A2 B5
. SR.DEE(TRD)
VETIING OF CONTRACT AGREEMENT :-

On receipt of the Contract Agreemet from various department the XEN(MD),DY.CE(T/M),
2 vetting of the agreement is done . SR.DSTE,DMM,DSC/RPF
. SR.DEE(TRD). A2 B3
SR.DEE(TRO),SR.DOM
SR.DSO,SR.DEE(G),
SR.DME(D)ET
CHECKING OF BRIEF NOTE AND COMPERATIVE STATEMENT :-
3
Checking of brief notes and comparative statement received from As specified above
executives and sending back to concerned office. A1,A2
4 DEALING WITH FINANCE ESTABLISHMENT CASES:- ALL DEPTT. A1
FX Section: CHAPTER 7 Page 1 of 1 Rev 00 01.01.09 Approved By__________

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)
FX SECTION CHAPTER 8 REV: 00 15.05.08 PAGE 1 OF 1 APPROVED BY__________

FX SECTION CHAPTER 8 REV: 00 15.05.08 PAGE 1 OF 1 APPROVED BY__________

Sr.DFM's Office , West Central Railway,Bhopal Process Manual
ORGANISATIONAL CHART
SR.DFM
DFM
SSO (FX) SSO (FX)

A1 A2
A.A. AA AA AA
(B1) (B2) (B3) (B4)
FX SECTION CHAPTER 9: REV:00 01.01.09 PAGE 1 OF 1 APPROVED BY__________

Document No: BOOKS
January 01, 2009
BOOKS SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : sobooks@rediffmail.com
Compiled By CO-Ordinated by Reviewed by Reviewed by Approved by
(Anil Shrivastva) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) (R.M.DESHMUKH) (HIRA BALLABH)

SSO/BOOKS SSO/ISO ADFM ADFM SR.DFM
CONTENTS
Rev. No/Date No. Of

Section/ Ref Title
00 01 02 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 Measurable Parameter 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
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
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)
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:

Target Period of
S. No. Activity Processed Remarks, if any
Clearing Total Processe
not in
Recd d In Time
time
Monthly Exchequer
1 Report
Report of Surprise
Check of Pay Office
2
Approximate Account
Current
3
Actual Account
4 Current
Debt Head Report

5
SR.SO(BOOKS) ADFM
BOOKS SECTION CHAPTER 10 PAGE 1 OF 1 01.01.09 APPROVED BY___________

MEASURABLE PARAMETER:
Measurable Parameter No of Days Allowed for

SR.NO. disposal
1 Pay orders related to unpaid wages Three working days after
receipt of the pay order.
2 Pay orders related to EMD Three working days after
receipt of the pay order.
3 Schedule of ‘M’ Remittance Three working days after
receipt of Transaction
Transaction
4 TD meeting As per schedule given by
F.A.&C.A.O.
5 Preparing of Cheques Within same day or as per

Exchequer position.
6 Refund of EMD/SD received in shape Three working days after
receipt of letter from
of FDR/TDR/NSC etc. executive for releasing
the same.
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.”
_________________________________________________________________________________

LIST OF RECORDS
Section: ____________________
BOOKS SECTION
S. Record NO.
Record Name Format No., if any Records Custodian
No.
AC/BPL/BOOKS/DHR/01 Form A – 749
1 Debt Head report S.S.O,A.A.
AC/BPL/BOOKS /UNPAID/02 Form A – 1959
2 Unpaid wages list S.S.O,A.A
AC/BPL/BOOKS /REMT/03 Form A – 422
3 Schedule of Remittance S.S.O,A.A
transactions
AC/BPL/BOOKS /MR/04 Form A 1605
4 Miscellaneous receipt transmit S.S.O,A.A
note
AC/BPL/BOOKS /REV/05 Form A – 310
5 Revenue Ledger A.A.
AC/BPL/BOOKS/CO7/06 Form A – 1107

6 Abstract of bills (CO 7) A.A.
AC/BPL/BOOKS /JOURNAL/07 Form A - 308

7 Journal slip A.A.
AC/BPL/BOOKS/TC/08 Form A - 406
8 Transfer certificate A.A.
AC/BPL/BOOKS /PO/09
9 Pay Order S.S.O A.A.
AC/BPL/BOOKS /PAID CHQ/10
10 Paid Cheques A.A.
AC/BPL/EXCH/11
11 Ex-chequer Register S.S.O
AC/BPL/CHQUE/12
12 Cheque stock Register A.A.
AC/BPL/BOOKS/CANCLD/13
13 Cancelled cheque Register A.A.
AC/BPL/BOOKS /INLIEU/14
14 In-lieu cheque Register A.A.
AC/BPL/BOOKS/AFRES/CO7/15
15 AFRES CO7 Register A.A.
AC/BPL/BOOKS/CHQ ISSUE/16
16 Cheque issuing Register A.A.
AC/BPL/BOOKS/STOPPAMNT/17
17 Advice for stop payment of A.A.
cheque.
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.
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.

CALENDAR OF RETURNS
SR NO. Name of Returns Period Due date of To be submitted

submission
1 Monthly Exchequer Monthly 7th of Following FA&CAO
Report month
2 Report of Surprise Check Monthly 7th of Following FA&CAO & Chief
of Pay Office month Cashier JBP
3 Approximate Account Monthly 4th of following DY. FA&CAO
Current month (Books)
4 Actual Account Current Monthly 26th of following DY. FA&CAO
month (Books)
5 Debt Head Report Annual As targeted by; DY. FA&CAO
HQ (Books)
__________________________________________________________________________________
BOOKS. Section Chapter 13 Rev 00 Page 1 of 1 01.01.09 Approved By______________

Sr.DFM’S Office , West Central Railway, Bhopal Process Manual
Books Section Process Flow Chart

Cash book
Cheques TD
CO7, Summary recd ATD/ATC recd

from cash office from other units Printing of Cash
Book by EDP
Center
Scrutiny & tallying Entering and
the amounts. numbering in Register
Checking of listing
with Ex-chequer
Segregation of CO7 for
MICR & non-MICR Distribution to
cheques concern Section
Rectification
of errors
Preparation of
cheques Recd. JV from
Section.
Resubmission of
listing to EDP
Checking of cheques Finalisation of

by S.O and signing by transaction
Officer.
Finalisation of
End cash book
Sent to PAY
DATA prepared in CD/Pen Drive and
Office along with
forwarded to Central Bank Of India for End
CO7 and Voucher crediting the amount in the account of
( In case of items respective employee/contractor/ supplier (in
other than case of payment made through ECS /EFT.)
ECS/EFT) ( In case of items other than ECS/EFT)
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 AA AA AA AA
(B1) (B2) (B3) (B4) (B5)
BOOK Section Chapter :15 Rev:00 page 1 of 1 01.01.09 Approved By________

SR.DFM'S OFFICE , West Central Railway Bhopal PROCESS MANUAL
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
Amendment New
No. Rev No.
________________________________________________________________________
BOOKS SECTION CHAPTER 17 PAGE 1 OF 1 01.01.09 APPROVED BY________

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.
__________________________________________________________________________________


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.
_________________________________________________________________________________

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.
____________________________________________________________________________

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 Approved By______________

(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-to-
day 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
_________________________________________________________________________

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
_________________________________________________________________________

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.
_________________________________________________________________________

Reconciliation of Remittance into Bank (Flow Chart of Debit Portion)
Station Earnings
Section of HQ A/Cs Dept. Deposited in Any Body depositing cash
Depositing DD/Cheques Cash office to pay office through MR
to Pay Office by MRT through CR
Notes
Cash/Pay
office
Units other than
HQ depositing The cash office deposits all the
DD/Cheques to receipts into the bank through
pay office challans (two foils)
Through MRT
Challans (2
Foils)
Goes to
the Bank The copy Sent to HQ
Concerned A/Cs office through
MCR or Cash Extract
for HQ portion except
in cases of deposits
which are received
T.C. is from units sent to the
raised to concerned unit.
HQ Office
_________________________________________________________________________

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 E-payment RTGS from
from SBI, Union
Jabalpur & Bank of
SBBJ, KOTA India, Rewa
SBI, Jabalpur
(Focal Point)
Daily Bundle
Monthly
DMS
FA & CAO’s Reserve Bank
Office 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.
_________________________________________________________________________

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/LTR-
CIR./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 mis-
matching. 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
_________________________________________________________________________

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:
_________________________________________________________________________

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 } ---------SAME------
e. Transfer “C” Divn } ---------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
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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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v) ‘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.
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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 P-
28s 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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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.
vii. If any pending paid vouchers are on hand for which P4 has been prepared
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 of Extent of Test Particulars of Name of the SO/SSO Result of Whether the
NO. work test check prescribed vouchers elected (A) who had test Test discrepancy in
checked for test check checked the item check col.6 has been
pointed out by
the supervisory
staff
1 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
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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. 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 Page 1 of 16 Rev:00 01.01.09 Approved By ___________

Form Layout:
The type of inputs the system accepts and other details are described
below.
Prompt Description
Accounting Year Enter the Accounting Year & Month.
Month
Accounting Unit Enter the Accounting Unit. Accounting Unit
cannot be blank, must be a valid.
Cheque Details:
Bank Code Bank Code is displayed
Band name Bank name is displayed
Cheque No. Cheque Number is displayed
Cheque Date Cheque Date is displayed
Party Name Party Name is displayed
Cheque Amount Cheque Amount is displayed
Cheque Sl. Cheque Sl. Is displayed
Cheque Bills – TC/JV - TC Entry
This option is used for entering Transfer Certificates.
Form Layout:
______________________________________________________________________________

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 Select from the list Debit/Credit.
Division Enter the Division or Railway Code. Division
cannot be blank, must be valid.
TC Number Enter the TC Number for Inward TC or view
Outward TC. Leave blank to generate new Outward
TC. Cannot be blank for Inward.
TC Date Enter the TC Date.
Accounting Year & Month Enter the Accounting Year & Month.
TC Amount Enter the TC Amount
TC Type Enter TC Type. TC Type cannot be blank, must be
a valid. Description is displayed.
Section Enter Section. Section cannot be blank, must be a
valid.
Particulars Enter the Particulars
Ref. Number Enter the Reference Number.
X-Code Enter the Valid X-Code
Allocation Enter the Valid Allocation
Allocated Amount Enter the Valid Allocated Amount.
SPU Enter the SPU. SPU cannot be blank, must be a
valid.
Sub-SPU Enter the Sub-SPU
Deposit Key Enter the Deposit Key
Guage Enter the Guage.
Work Code Enter the Work Code
Total Total is displayed
TC/JV - Cash Outward Transaction

Function: This option is used to generate TCs for Cash Outward
Transactions
Form Layout :
______________________________________________________________________________

below.
Prompt Description
From Date Enter the From Date. Date cannot be
blank. Date Cannot be greater than
current date.
To Date Enter the To Date. Cash Transaction
for the Division/Railway during the
period will displayed in Cash
Transactions block
Voucher No. Voucher Number is displayed.
Voucher Date Voucher date is displayed
CO7 Number CO7 Number is displayed
CO7 Date CO7 Date is displayed
Book No. Book Number is displayed
Dr/Cr Credit/Debit is displayed
Allocation Allocation is displayed
Amount Amount is displayed
TC Number TC Number will be generated for
selected transaction.
Seq. Num Sequential Number is displayed.
Sel Select to generate TC
TC/JV - TC Acceptance
Function :This option is used to enter TC Acceptance details.
Form Layout:
below.
Prompt Description
______________________________________________________________________________


Inward/Outward Select from the list Inward/Outward.
Division Enter the Division or Railway Code
TC Number Enter the TC Number
TC Date TC Date is Displayed
Accounting Year Mnth Accounting Year & Month is Displayed
TC Type TC Type & Description are displayed.
TC Amount TC Amount is Displayed
TC Accepted Amount Enter Accepted TC Amount.
TC Unaccepted Amount TC Unaccepted Amount is displayed
Particulars Particulars is Displayed
Budget Head Balance amt Budget Head/Bal. Amount is displayed.
Ref. Number Reference Number is Displayed
X-Code 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 Displayed
Total 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
______________________________________________________________________________

Voucher Type Select from the list Capital or Revenue

JV Number Enter JV No. to view or Leave blank for new JV
AU Enter the AU.
JV Date Enter JV Date
Accounting Year & Enter Accounting Year & Month
Month
JV Type Enter JV Type
Section Enter Section
Narration Enter Narration
X-Code Enter the X-Code
Allocation Enter the Allocation. Must be valid

SPU 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 is displayed
Total Debit/-Credit Total is displayed
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:
______________________________________________________________________________

below.
Prompt Description
Railway Code Enter the Division or Railway Code.
TC Number Enter the TC Number. Details are retrieved.
TC Date TC Date is Displayed
TC Amount TC Amount is Displayed
Accepted Amt TC Accepted Amount is Displayed
In / Out Inward/Outward is displayed
Accounting Year Mnth Enter the Accounting Year & Month.
TC Type TC Type is displayed.
Section Section & Description are displayed.
Ref. Number Reference Number is displayed.
X-Code 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 Guage is Displayed
Work Code Enter the Work Code
Budget Attrib Voted/Charged is Displayed
TC/JV - JV Confirmation
Function: This option is used for confirming JVs entered by
other sections.
______________________________________________________________________________

Form Layout:

described below.
Prompt Description
Section 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.
______________________________________________________________________________

Form Layout:
below.
Prompt Description
Cheque Date Cheque Date to be entered
Prepare The Prepare radio group can be used to prepare cheques
or rough statement based on the option selected.
Priority By 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
Section Enter the section if the Priority is by Section.
Value Enter Value if Priority is by Value
CO7 Number Co7 Number is Displayed
CO7 Date Co7 Date is Displayed
CO7 Amount Co7 Amount is Displayed
Book Number Book Number is Displayed
Book Date Book Date is Displayed
Select Click to select Co7.
View Balance Click on this button to view Cash Authorization balance
details
CO6 No Co6 Number is Displayed
Net Amount Net Amount is Displayed
Party Name Party Name is Displayed
Paymode Paymode is Displayed
Bank Code Bank Code is displayed
Club Click to generate consolidated cheques for similar parties
______________________________________________________________________________

Form Layout:
below.
Bank Code Bank Code is Displayed
Cheque No Cheque Number is Displayed
Cheque Date Cheque Date is Displayed
Cheque Cheque Amount is Displayed
Amount
Block Sl No Block Serial No is Displayed
Batch No Current Batch No is Displayed
Confirm Click to Confirm the batch
Cancel 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.
______________________________________________________________________________

Form Layout:
below.
Prompt Description
Cheque Enter Cheque Number to be cancelled or reissued
Number
Cheque Date Cheque Date is Displayed
Cheque Cheque Amount is Displayed
Amount
Bank Code Bank Code & Name are Displayed

Cancel/Reiss Select Cancel to cancel a cheque or Reissue to
ue reissue a cheque already cancelled
Bank Code Enter Bank Code
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 Enter Cheque Amount. Sum of Cheque Amount of Reissue

Details must be equal to cancelled Cheque amount
Amount
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
______________________________________________________________________________

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:
below.
Prompt Description
Cheque Type 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.
______________________________________________________________________________

Form Layout:
below.
Prompt Description
From Number 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:
______________________________________________________________________________

below.
Prompt Description
Bank Code Enter the Bank Code or select from the LOV.
Start Number Enter starting number of the range of block
numbers.
End Number 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
Block Initialization Date Enter the Initialization Date.
SL Type Enter the serial type. M for RBI, Chennai and O

for other banks
Description Displays the serial type 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:

described below.
Prompt Description
Cheque Number Enter Cheque Number. Details will be displayed.
Co6 Number Enter Co6 Number. Details will be displayed for the Co6
Co7 Number Enter Co7 Number.

Batch Batch Number is Displayed
Cheque Number Cheque Number is Displayed
Date Cheque Date is Displayed
Bank Code Bank Code is Displayed
______________________________________________________________________________

Bank Name Bank Name is Displayed

Amount Cheque Amount is Displayed
Date Co7 Date is Displayed
CO6 No Co6 Number is Displayed
CO6 Amount 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
______________________________________________________________________________

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
______________________________________________________________________________

Sr,DFM's Office, West Central Railway, Bhopal. Process Manual
BOOKS SECTION RESPONSIBILITY/ACTIVITY CHART

ACTIVITY DETAILS
SR SUPERVISO
AA.CODE
NO. R CODE
1 Receiving of CO7 various section for issuing cheque A1 B1

Checking of CO7 before generating cheque Summery.as
2 (i)No of voucher mentioned in CO7 are enclosed or not.
(ii) voucher signed by ADFM & Sr DFM or not. A1 B1
(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 B1
3 A1
drawn
4 On generating check counter foil printing of cheques serial and tresury wise A1 B1
After Printing cheque put for checking to SSO (books) Put for signnature to ADFM/SR.DFM B1
5 A1
6 Issuing inliue cheque.and their adjustment. A1 B1

Preparation ECS Fllopy & Printing EFT data and send to Central Bank of India Jail Road B1
7 A1
Bhopal for payment.
8 Maintaining and watch on Exchequer A1 B1
9 Implementation of afres books module as cheques and bills. A1 B1
Entry of counter foil of cheque issued with cheque No and amount treasury wise . B2
10 A1
11 Entry of paid cheques received from HQr through ATC with scrolls statement. A1 B2
12 Monthly Reconciliation of cheque & Bills with General Book figure. A1 B2
Correspondence of old item of cheque & bills from various treasuries and HQr and chasing B2
13 A1
their position of clearance.
14 Preparation of JV regarding cheques & bills ATC and other matter. A1 B2
15 Implement of afres book module as cash & pay and cheques & bills and other A1 B2
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 A1 B3
concerned section or not as cash transaction.
After checking cash ATD/ATC of various unit or foreign railway are entered in TC register
17 A1 B3
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. A1 B3
Preparation of monthly JV batch for O/W & I/W TC/TD and other adjustment,handed over
19 A1 B3
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 A1 B3
chasing for JV same amount .
After finalisation of journal and preparing A/C current preparation of Monthly List of
21 A1 B3
accounting unit wise .
Attending quarterly and Bi-monthly TC/TD meeting and reconciliation of figure from verious
22 A1 B3
BOOKS SECTION CHAPTAER 7 PAGE 1 OF 3 01.01.09 APPROVED BY______

BOOKS SECTION RESPONSIBILITY/ACTIVITY CHART

SR ACTIVITY DETAILS SUPERVISOR
AA.CODE
NO. CODE
23 Passing of new imprest and posting ,reconcelation of cash imprest. A1 B3
Passing of payment authority recived from other acounting unit and raising debit to
24 A1 B3
concerned units.
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
Finalisation of DP JV.Preparation of A/C Current and their schedule ,submitting to HQr

28 A1 B4
book section on or before 28th of every month
Worked out variation between actual A/C and approximate A/C current and put up to Sr
29 A1 B4
DFM.
30 Posting, maintaining and reconciliation of General Book . A1 B4
Checking of various section heads figure as mentioned in General Book at time reconciliation
31 A1 B4
with General Book.
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 A1 B5
head of A/C allocation wise and perpration of misc cash recived and ensuring of amount
booked in proper allocation.
36 Maintaning and finalisation monthly cash book . A1 B5
Preparation and submission of monthly approximate account current of HQr book section on
37 A1 B5
or before 6th every month.
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
Checque and DD recived from outsider in f/o of Sr.DFM WCR.BPL send to realisaion to DCP
42 A1 B5
BPL and after realisaion their accoutal.
43 Maintaning of division sheet along with adjustment of its ATC to various proper heads . A1 B5


Sr.DFM's Office , West Central Railway, Bhopal Process Manual
BOOKS SECTION CODE ALLOCATION SHEET
1 AKHILESH JAIN S.S.O A1
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
Approved By
(Name & Seal)
BOOKS SECTION CHAPTER 8: REV:00 PAGE:1 OF 1 0.01.09 APPROVED BY__________

Sr.DFM's Office , West Central Railway, Bhopal Process Manual
BOOKS SECTION CHAPTER 8: REV:00 PAGE:1 OF 1 0.01.09 APPROVED BY__________


CHEQUES & BILLS
Credit
(While issuing cheques)
CO 7 JV
(To pass the bills) (Co7 is left out of cash book)
Cashbook
Cheque Summary
(Basis for preparing cheques)
RJV Summary Issued Cheque statement

(Compilation of cheque summaries
prepared in a month)
Hard copy Soft copy

LEDGER
Reconciled
______________________________________________________________________________________
Books Section Chapter 9 REV:00 PAGE 1 OF 4 01.01.09 Approved By _________


CHEQUES & BILLS
(-)Credit i.e. Debit

(When the cheques are paid or cancelled)
Cancelled
Cheques paid cheques
Paid cheque Paid

statement cheques
Soft copy Soft copy Hard copy

issued
ATC
Matching at
EDP
Pairing
JV
Mismatch statement
Rectification of
errors if any through
ATC with HQrs.
Rectification of errors LEDGER
Final Reconciliation Total Reconciliation.
Books Section Chapter 9 REV:00 PAGE 2 OF 4 01.01.09 Approved By ____________________


UNPAID WAGES
Unpaid wages lists prepared by cashiers
Executive Office Divisional Accounts office Bank Challans
Pay Order Unpaid Register HQrs Bks Sec.
CR Cash Slip
Internal Check DR
DR CR JV
CO 7 LEDGER
r .


‘M’. REMITTANCE
Summary of Electricity Bills from Sr.DEE
DR
Accepted copies of electricity bills from
consuming units
JV
DR Schedule of Transactions
Suspense Register Acceptance from concerned Dept.
ATC from HQrs.

CR
LEDGER (Dr.)
JV Adjustment
LEDGER (Cr.)

Document No: BUD
BUDGET SECTION
PROCESS MANUAL
Sr. DIVISIONAL FINANCE Manager’s OFFICE

Telefax :0755-2457138
Railway Phone :5064
Email : sobudbpl@rediffmail.com
Compiled By Co-Ordinated By Approved By
( D.N. Baheti ) ( D.N. Dwivedi ) ( Hira Ballabh )

SSO/BUD SSO/ISO Sr.DFM
CONTENTS
Rev. No/Date No. of

Section/ Ref Title
00 01 02 Pages
1 Abbreviations 01
2 Introduction 07
3 Sources of references 01
4 Scope of work 01
6 Activity Chart 01

8 Organization Chart 01
9 Calendar of Returns 01
13 Flow chart 02
14 Statement of A.R.,REBE,MPFR 03
15 Changes to process manual 01
ABBREVIATIONS

1. AA Accounts Assistant
2. B.E. Budget Estimate
3. B.G. Budget Grant
4. B.P. Budget Proportion
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
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
MONTHLY REPORT
Month:

Target Period
S. No. Activity Remarks, if any
of Clearing Processed Processed
Total Recd
In Time not in time
Vetting of August
1 Review,R.E.B.E.,Final Modification (of
Revenue Demands)
2 Preparation of Budget Proportion
3 Monthly Financial Reviews
Compilation and submission of

4
Appropriation Accounts
Maintenance of Computer AMC

5
Register
SSO - BUDGET SR.DFM

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

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.
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.”
______________________________________________________________________________________

SR.DFM'S OFFICE , WEST CENTRAL RAILWA;Y, BHOPAL PROCESS MANUAL
LIST OF RECORDS
Section: ____________________
BUDGET SECTION
Record NO. Format No., if
S. No. Record Name Records Custodian Retention Period
any
REVENUE ALLOCATION REGISTER AC/BPL/BUD/RAR/01
1
A-312 SO (BUDGET) 3 Years
2 APPROPRIATION ACCOUNT AC/BPL/BUD/APP./02

F-403 SO (BUDGET) 5 Years
3
EXPENDITURE (FINANCIAL YEAR) AC/BPL/BUD/EXP/03 SO (BUDGET) 3 Years
4 BUDGET PROPORTION
(FINANCIALYEAR) AC/BPL/BUD/BP/04 SO (BUDGET) 3 Years
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
COMPILING DEMAND
WISE SUBHEAD WISE
NO
APPROPRIATION
ERRORS ACCOUNT
YES
SUBMITTED TO
SENT BACK TO EXECUTIVE FA&CAO/WCR
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
VETTING IS
NO DONE.RETURN TO
ERRORS
EXECUTIVE
DEPARTMENT FOR
ONWARD
TRANSMISSION TO
YES RESPECTIVE HQRS.
SENT BACK TO EXECUTIVE

DEPARTMENT FOR
RECTIFICATION
END
BUDGET SECTION CHAPTER 13 REV:00 PAGE 2 OF 2 01.01.09 APPROVED BY__________

Amendment New
No. Rev No.
________________________________________________________________________
BUDGET Section Chapter 15 Rev:00 01.01.09 Approved by _______________

________________________________________________________________________
BUDGET Section Chapter 15 Rev:00 01.01.09 Approved by _______________

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. ( PARA 301 F1)
2.0) 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
_________________________________________________________________________________

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:
_________________________________________________________________________________

Abstract 'A'- DEMAND NO. 3

Abstract 'B'- DEMAND NO. 4
Abstract 'C'- DEMAND NO. 5
Abstract 'D'- DEMAND NO. 6
Abstract 'E'- DEMAND NO. 7
Abstract F'- DEMAND NO. 8
Abstract 'G'- DEMAND NO. 9
Abstract 'H'- DEMAND NO. 10
Abstract 'J'- DEMAND NO. 11
Abstract 'K'- DEMAND NO. 12
Abstract 'L'- DEMAND NO. 13
Abstract 'M'- DEMAND NO. 14
Abstract 'N'- DEMAND NO. 12
CLASSIFICATION OF REVENUE EXPENDITURE
EXPLANATORY MEMORANDUM
General - All Abstracts
The revenue working expenses of the Railways are classified under 13 sub-
major heads with a separate Abstract for each Sub-major Head, viz.-
Sr. No. Abstract Particulars

(1) Abstract 'A'- General Superintendence and Services.
(2) Abstract 'B'- Repairs and Maintenance of Permanent Way and
Works.
(3) Abstract 'C'- Repairs and Maintenance of Motive Power.
(4) Abstract 'D'- Repairs and Maintenance of Carriages and Wagons.
(5) Abstract 'E'- Repairs and Maintenance of Plant and Equipment.
(6) Abstract F'- Operating Expenses-Rolling Stock and Equipment.
(7) Abstract 'G'- Operating Expenses-Traffic
(8) Abstract 'H'- Operating Expenses-Fuel.
(9) Abstract 'J'- Staff Welfare and Amenities.
(10) Abstract 'K'- Miscellaneous Working Expenses.
(11) Abstract 'L'- Provident Fund, Pension and other retirement benefits.
(12) Abstract 'M'- Appropriation to Funds
(13) Abstract 'N'- 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
_________________________________________________________________________________

which the detailed head should appear. When, however, a new detailed head is
opened by Railway Administration, the Railway Board should be informed.
The structure of the accounts classification is such that it corresponds to and
is in line with the revised classification of the Demands for Grants. While the alpha
(i.e. the letter of the Abstract) corresponds to the Demand head, the minor, sub-head
and detailed heads of accounts, represent classification of the activity from a broad
grouping into its details. The classification lends itself to computerisation and its
utility from the point of view of analysis of costs will be greater when the compilation
is taken on the computer in due course of time. On computerisation of the
accounting system, the alpha of the abstract classification will be substituted by a
Numerical Code as follows:-
A-03, B-04, C-05, D-06, E-07. F-08, G-09, H-10, J-11, K-12, L-13, M-14 & N-
12
Which will be the same as for Demands for Grants. In this connection, a
summary of the Revised demand Structure-Demand for Grants for Expenditure on
Railways is given below:-
CLASSIFICATION OF REVENUE EXPENDITURE

____________________________________________________________________________
Sr. Group No. Demand
No. Name of demand
I. Policy Formulation and 1. Railway Board
Services Common to all
Railways 2. Miscellaneous Expenditure (General)
II. General Superintendence 3. General Superintendence and Services on Railways.
and Services on Railways
4. Repairs and Maintenance of Permanent Way and
III. 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
8. Operating Expenses-Rolling Stock and Equipment.
IV. Operation 9. Operating Expenses-Traffic.
10. Operating Expenses-Fuel.
11. Staff Welfare and Amenities.
V. Staff Welfare, Retirement 12. Miscellaneous Working Expenses.
Benefits and
Miscellaneous 13. Provident Fund, Pension and other Retirement
Benefits.
14. Appropriation to Funds.
VI. Railway Funds and 15. Dividend to General Revenues, Repayment of loans
payment to General taken from General Revenues and Amortization of
Revenues. over Capitalisation.
_________________________________________________________________________________

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:-
_________________________________________________________________________________

Primary (Objects) of Expenditure

Units
01. Salaries and Wages
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. Transfer allowance.

16. 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.

_________________________________________________________________________________

31. 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. Excise duty paid/payable for purchase of materials.
37. 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.
_________________________________________________________________________________


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
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,
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_________

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 Approved By____________

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 REV:00 page1 of 15 01.01.09 APPROVED By___________

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
_______________________________________________________________________________________

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) 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
1.7) 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.
_______________________________________________________________________________________

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. Railway Board issues quarterly cash
allotments. 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-à-
vis 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 Name of
NO 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
_______________________________________________________________________________________

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. House Rent Allowance
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.
_______________________________________________________________________________________

25. 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.
32. Air Travel (Domestic)
33. Air Travel (Foreign)
consultancy contracts, cost of up gradation i.e. one-time expenditure
35. Cost of computer consumables (ribbons, cartridges etc.), discs, tapes,
36. Other Expenses.
39 Air Travel (Domestic)
40 Air Travel (Foreign)
consultancy contracts, cost of upgradation i.e. one-time expenditure
51 Cost of computer consumables (ribbons, cartridges etc.), discs, tapes,
99. Other Expenses.
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

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

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
_______________________________________________________________________________________

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, plan-
head 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
_______________________________________________________________________________________

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
_______________________________________________________________________________________

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 budget-
estimate 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
_______________________________________________________________________________________

note accompanying the estimates. 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 in a year should show a
corresponding saving in the following year. 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
_______________________________________________________________________________________

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
_______________________________________________________________________________________

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.
*********
_______________________________________________________________________________________

SR.DFM's OFFICE , West Central Railway , Bhopal Process Manual
ACTIVITY/ RESPONSIBILITY MAPPING CHART( BUDGET SECTION)
S. No. Supervisor AA
SCOPE OF WORK Dept.
Code Code
1 VETTING OF:
(i)_August Review,R.E.B.E.,Final Modification (of Revenue
ALL DEPTT. A1 B1
Demands)
PREPARATION OF:
2 ALL DEPTT. A1 B1
(i) Budget Proportion
ALL DEPTT. A1 B1
(ii) Monthly Financial Reviews
COMPILIATION AND SUBMISSION OF:-
3 (i) Appropriation Accounts ALL DEPTT. A1 B1
BUDGET Section Chapter 06 Page 1 of 1 Rev 00 01.01.09 Approved by: ________________

BUDGET SECTION CODE ALLOCATION STAFF SHEET

1 D.N.BAHETI S.S.O A1
2 C.L.KURIL 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 Approved by________________

BUDGET SECTOIN ORGANIZATIONAL CHART
SR.DFM
SSO (Budget)
(A1)
AA
(B1)
BUDGET SECTION CHAPTER 08 REV:00 01.01.09 PAGE 1 OF 1 Approved By__________

CALENDAR OF RETURNS
SR NO. Name of Returns Period Due date of To be submitted
submission
1 Monthly position of Post Monthly Last Date Of FA&CAO
Created & Surrendered & 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. 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
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 APPROVED BY_________

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 FIG IN THOUSANDS
MH 1 2 3 4 5 7 9 10 11 12 13 14 15 16/17 18/24 27 28 31 32 33 34 35 36 37 39 50 51 99 Total
3A
MH-500 BG
EXP.
REMARK
BUDGET SECTION CHAPTER 14 PAGE 3 OF 3 01.01.09 APPROVED BY________

SR.DFM'S OFFICE,WEST CENTRAL RAILWAY BHOPAL PROCESS MANUAL
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)
BUDGET SECTION CHAPTER 14 PAGE 2 OF 3 01.01.09 APPROVED BY________

Document No: INSP
January 01, 2009
INSPECTION SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : soinsp@rediffmail.com
Compiled By CO-ordinated by CO-ordinated by Reviewed by Approved by
(P.N.KATARE) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) ( AJAY SHARMA) (HIRA BALLABH)

SSO/INSP SSO/ISO ADFM ADFM SR.DFM
CONTENTS
Title Page No No. of
Chapters
Date REV Pages
1 ABBREVIATION 01.01.09 01
STANDARDS OF FINANCIAL 01.01.09

2 01
PROPRIETY
01.01.09
3 INTRODUCTION 01
01.01.09
4 SOURCES AND REFERENCES 01
01.01.09
5 SCOPE OF WORK 01
01.01.09
6 SECTIONAL PROCEDURE 43
01.01.09
7 ACTIVITY CHART 01
01.01.09
8 MEASURABLE PARAMETER 01
01.01.09
9 CALANDAR OF RETURNS 01
01.01.09
10 MONTHLY REPORT 01
01.01.09
11 CODE ALLOCATION SHEET 01
01.01.09
12 LIST OF RECORDS 01
01.01.09
13 ORGANIZATIONAL CHART 01
01.01.09
14 PROCESS FLOW CHART 01
01.01.09
15 CHANGES TO PROCESS MANUAL 01
01.01.09
16 ANNEXURE – “A” 01
01.01.09
ANNEXURE – “B” 03
17
Activity Period for Disposal

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.
Sr.DFM office to verify the same and forward to Audit quickly. If
Disposal of part I Audit notes and Inspection
3
reports and special letters 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,
4
Inspection reports Sr.DFM office to verify the same and forward to Audit quickly
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
5 Accounts Inspection reports within 20 working days time from the date of inspection.
To be submitted in the first week of every month or the date fixed

6 All periodical returns
by Head quarter.
7 Issue of Accounts Inspection Report Within 20 working days time from the date of inspection of unit.
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
INSP SECTION CHAPTER 08 PAGE 1 OF 1 01.01.09 REV 00 APPROVED BY______

CALENDAR OF RETURNS
SR Name of Returns Period Due date of To be
submitted
NO. submission
to
A Monthly Returns
2 Monthly Progress Report of Monthly By 8th of FA&CAO

following month
o/s Pt.1 Audit References (I-AUDIT)
B QUARTERLY RETURNS
1 Quarterly Progress Report of Quarterly By 8th of FA&CAO
following month
o/s Pt.1 Audit References (I-AUDIT)
of Qtr.
2 Quarterly Progress Report of Quarterly By 8th of FA&CAO

following month
o/s Railway Board’s Inspection (I-AUDIT)
of Qtr
Reports
C Half Yearly Returns
1 Half-yearly arrears reports of Half For HYE Dec. by FA&CAO
th
8 JAN for HYE.
o/s Audit References, Rly Bd’s Yearly (I-AUDIT)
th
JUN by 8 of July
Inspection Reports etc.
2 Recoveries at the instance of Half For HYE Sept. by FA&CAO
th
15 OCT for HYE.
Audit Yearly (I-AUDIT)
MAR by 15th of
APRIL
D Annual Returns
1 Recoveries at the instance of Annual By 10th July of FA&CAO

Audit 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______

SR.DFM’s Office, West Central Railway, Bhopal Process Maunual
ABBREVIATIONS
Sr.
No. Term Expansion
3. AN Audit Note
4. CWS Carriage and Wagon Supervisor
6. DP Draft Para
7. Engg. Engineering
8. FA&CAO Financial Advisor and Chief Accounts Officer
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
____________________________________________________________________________________
INSP Section CHPATER 1 Page 1 of 1 Rev:00 01.01.09 Approved by _______________

SR.DFM'S Office, West Central Railway, Bhopal FORM
MONTHLY REPORT
Month:

Target Period of
not in
Recd d In Time
time
Process of Part I Audit Within 7 days after

1 references / Special receipt from Audit
Letters
Issue of Accounts
Within 15 days after
2 Inspection Reports
inspectin of unit
(Part I and Part II)
ISSUE OFAUDIT
INSPECTION Within 7 days after
3
REPORTS (PT. I & PT. receipt from Audit
II)
SSO - INSP ADFM

INSP SEC Chapter :10 REV:00 1 of 1 01.01.09 Page No.____

INSP SEC Chapter :10 REV:00 2 of 1 01.01.09 Page No.____

Sr.DFM'S Office , West Central Railway, Bhopal Process Manual
INSPECTION SECTION CODE ALLOCATION SHEET

1 P.N.KATARE S.S.O A1
2 MAYAPATI MISHRA A.A. B1
3 HEMANT A.A. B2
4 SHIV RAM MEENA A.A. B3
Approved By
(Name & Seal)
INSP SEC: Chapter 11 REV:00 PAGE 1 OF 1 01.01.09 Approved By____________

Sr.DFM'S Office , West Central Railway, Bhopal Process Manual
INSP SEC: Chapter 11 REV:00 PAGE 2 OF 1 01.01.09 Approved By____________

Sr.DFM'S OFFICE, West Central Railway, Bhopal Process Manual
LIST OF RECORDS
Section: ____________________
INSPECTION
S. No. Record Name Format No., if any Records Custodian Retention Period
1 Monthly progress report SO (INSP) 10 Years

2 Bi-monthly progress report SO (INSP) 10 Years
3 Quarterly progress report SO (INSP) 10 Years
4 Half-yearly arrears report A-125 SO (INSP) 10 Years
5 Regsister of recoveries at the instance of SO (INSP) 10 Years
Audit
6 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
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.
INSP SECTION CHAPTER 12 REV 00 Page 1 Of 1 01.01.09 Approved By______

LIST OF RECORDS
S. Record NO. Format No.,

Record Name Records Custodian Retention Period
No. if any
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 Audit Corrs. File AC/BPL/INSP/Audit/Corr/5 SSO (INSP) 10 Years
6 Gen Corrs.File AC/BPL/INSP.Corrs./6 SSO (INSP) 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
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.
INSP SECTION CHAPTER 12 Page 1 Of 1

11-11-09
Rev: 01 Approved By______
SR.DFM'S OFFICE , WEST CENTRAL RAILWAY BHOPAL PROCESS MANUAL
ADFM
SSO (INSP.)
AA AA AA
(A1) (A2) (A3)
INSP SECTION CHAPTER 13 REV 00 1 of 1 01.01.09 Approved By______

INSPECTION SECTION PROCESS FLOW CHART
Draft Inspection Issue of Audit Report to

Programme Branch Officer/ Executive
F.A. &. C.A.O’s Verification of

Approval remarks received from
Executive
Forward Remarks to Audit

Inspection of Units
Closure of Report or back

Issue of Reports reference by Audit.
Verification of Remarks Reply from Executive
Closure of Report Verification in Accounts

& forward to Audit
Closure Advice to Closure of Report by Audit.

unit concerned
INSP SECTION CHAPTER 14 REV 00 PAGE 1 OF 1 01.01.09 Approved By______________

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 issued by Divisional Audit Officer A1 B2,B3
To submit monthly, Qtrly, Half yearly As per the instructions issued

and Annual returns to HQrs, Effy by FA & CAO (I/Au), Effy
3 section in the first week of every A1 B3
month.
To Verify all settlement cases & record Audit and Accounts Insp.
4 recoveries outstanding if any brought Reports A1 B3
out in Insp. Reports
To submit position of outstanding audit As per the instructions of Sr
reports, accounts inspection reports to DFM
5 Sr. DFM as & when called A1
To attend tender opening in various As per the instructions of

6 offices Administration. A1
INSP Section CHPATER 15 Page 1 of 1 Rev:00 01.01.09 Approved By______

Amendment New
No. Rev No.
01 11-11-09 12 List of Records 01
INSP SECTION CHAPTER 16 REV 01 PAGE 1 OF 1 01.01.09 Approved By_______

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—
(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 Approved By______________

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 Approved By______________


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.
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 Approved By_________

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 Approved By______________

SECTIONAL PROCEDURE
1.0) NECESSITY FOR INSPECTIONS:

i) 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.
ii). 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.
iii). 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.
iv). Inspection of executive offices at Head Quarters and Divisions shall ensure the
accuracy and authenticity of the transactions rendered by the executives.
2.0) RESPONSIBILITIES OF ACCOUNT’S OFFICERS: The Divisional Accounts

Offices are responsible for:-
i) Inspection of all offices under their Accounts control.
ii) Inspection of Railway Schools within their jurisdiction.
iii) Inspection of all catering units falling within their jurisdiction.
iv) Check of Book Stall, Platform Stalls at stations.
v) 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) PERIODICITY OF INSPECTION

i) 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.
iii) As far as possible all the sub-divisional offices in a division shall be inspected
within the course of two years.
iv) 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
__________________________________________________________________________________________
INSP Section Chapter 6 Rev 00 Page 1 of 43 01.01.09 Approved by______________

kind and wasteful methods.

b) 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.
4.0) 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.
1. Name of Executive offices/Sub-Ordinate offices.
2. Periodicity of Inspection.
3. Date when the unit was last inspected by Audit/Accounts office,
4. When inspections is proposed to be done during the financial year.
5. 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.
6. 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.
7. 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.
8. 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 04-03-
2009
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 in-
charge is written back for corrective actions. On receipt of further reply, the
__________________________________________________________________________________________

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.) Imprest cash including Spl. Imprest Account.

2.) Postal stamps account.
3.) Franking Machine Account.
4.) Misc. cash receipts and remittances.
5.) Pay orders.
6.) Money value books and machine numbered books.
7.) Register of Agreements, and review of Tenders and contracts.
8.) Review of Agreements.
9.) Stationery books and forms.
10.) Consumable Stores Account.
11.) Clothing Account.
12.) Dead Stock and Tools and Plants.
13.) R.M.C/Credit Notes issued for carriage of Rly. Materials.
14.) History Book of vehicles, typewriters etc.
__________________________________________________________________________________________

15.) Review of Inspection Notes of PHODs/ HODs.

16.) Review of Outstanding Audit and Accounts Inspection Reports.
17.) Review of Bills Register.
18.) Review of Telephone bills.
19.) Review of Log Book.
20.) Review of Monthly Progress report/PCDO to Rly. Bd. etc.
21.) Review of Stores ledger.
22.) Review of Progress of expenditure.
23.) Write-off and sanctions.
24.) Register of Library Books, Receipts, Accountal and issues.
25.) Review of Implementation of Rly. Bd's orders.
POINTS REQUIRED TO BE SEEN ON EACH OF THE ABOVE QUOTED
ITEMS ARE GIVEN BELOW:
1). 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.
2). POSTAL STAMPS ACCOUNT:

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

i). Proper sealing of Franking Machine is to be checked.
__________________________________________________________________________________________

ii). Opening and closing Nos. are entered in the stamps register.
iii). Proper account for usage of stamps from the Franking Machine is
recorded in the stamps register.
iv). When stamps are recouped from Postal Department, necessary entries are
made in the register (opening and closing numbers)
v). 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.
4). MISCELLANEOUS CASH RECEIPT AND REMITTANCES:

i). The office is authorised to receive the cash, and proper receipt is issued
for all receipts of cash.
ii). The receipt books have been kept under lock and key in the personnel
custody of the official responsible.
iii). The amount received is remitted to the cash office or to the nearest station
without any avoidable delay and the amount is remitted correctly.
iv). Proper Acknowledgment is obtained and pasted to the counter foil.
v). Proper account is maintained for the receipt and deposit of cash.
vi). Necessary returns are submitted to the Accounts Office monthly.
vii). Correct allocation is furnished on all the vouchers.
5). PAY ORDERS:

i). 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.
ii). Pay order book is properly maintained and necessary certificate is
recorded to the effect that all the folios are checked and found correct.
iii). All the pay orders are stamped with seal of the office.
iv). Pay order books are kept under lock and key.
v). Separate register is maintained for issue of pay orders.
vi). After the amount is drawn, necessary vouchers are sent to the Accounts
Office in time.
vii). Amount drawn through pay order is spent immediately and only for the
purpose for which it is drawn.
6). MONEY VALUE BOOKS AND MACHINE NUMBERED BOOKS:

i). Proper Accountal and receipt of the books is to be checked with the
memos issued by the Press/Forms Depot.
ii). Proper arrangements exist for safe custody of the books.
iii). The numbers of unused books agree with the entries in the stock register.
iv). All issues are properly acknowledged.
v). Obsolete or excess to requirements are not stocked.
vi). 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.
6) REGISTER OF AGREEMENTS:
i). A Register is maintained in the prescribed form.
ii). All agreements entered into with the contractors are entered in the
register.
iii). 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.
__________________________________________________________________________________________

iv). The register is periodically reviewed and initialed in the inspection sheet.
7) 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) REVIEW OF AGREEMENTS:
i). Agreements Register should be checked to ensure that all details are
furnished,
ii). 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.
10) STATIONERY BOOKS AND FORMS:

i). Necessary Registers are maintained properly for receipts and issues.
ii). There are no abnormal issues.
iii). Issue of "Xerox" paper etc. proper account is maintained separately.
iv). Stationery purchased locally in case of urgent need is done after obtaining
__________________________________________________________________________________________

proper sanction and as per provisions of SOP.

v). 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.
11) CONSUMABLE STORES ACCOUNT:

i). Register is maintained to record the receipt of consumable stores.
ii). ‘Empties’ are checked with Issue Notes.
iii). Issues are as per the prescribed scales.
iv). A responsible official has attested balances periodically.
12) CLOTHING ACCOUNT:

i). Requisitions are prepared in accordance with dress regulations.
ii). Proper records are maintained for all receipts and issues and issues are
made with clear signature/acknowledgment.
iii). The receipts are checked with Issue Notes.
iv). Winter uniforms are issued as per the eligibility criteria, and as per
periodicity.
13) DEAD STOCK - TOOLS AND PLANT:

i). 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.
14) RAILWAY MATERIAL CONSIGNMENT NOTE (RMC NOTES) AND

CREDIT NOTES:
i). RMC Notes are issued only for the transport of Railway Materials and the
materials are for a bonafide Rly. Purpose.
ii). Credit Notes are issued only when freight charges are required to be borne
by the Railway as per the purchase order.
iii). 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.
iv). 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.
__________________________________________________________________________________________

15) HISTORY BOOKS OF VEHICLES, COMPUTERS/ TYPE WRITERS ETC :

i). 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.
16) REVIEW OF INSPECTION NOTES OF GM/PHOD/RLY. BD. OFFICIALS:

i). 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.
17) REVIEW OF OUTSTANDING AUDIT AND ACCOUNTS INSPECTION

REPORTS:
i). Outstanding Audit and Accounts inspection Reports are properly attended
to and the mistakes/irregularities have been rectified.
ii). 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.
iii). 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.
iv). It is to be enquired and reported that, is there any vigilance enquiries
dealing with financial matters are pending.
18) REVIEW OF BILLS REGISTER:

i). A register to record the bills received in the office is maintained and
postings made correctly.
ii). Postings are made as and when they are received.
iii). Bills have been passed expeditiously and the outstanding on hand is not
heavy.
iv). Paid bills for the month selected should be traced in the bills register, and
checked.
v). The register is put up to the controlling officer periodically for review.
19) REVIEW OF TELEHPONE BILLS:

i). A separate Register is maintained to indicate the receipt of Telephone bills
with separate folios for office and residential phones.
ii). 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.
iii). In the case of residential DOT phones, the excess amount than
permissible has been recovered.
iv). Charges for Private Calls (Trunk Calls) etc. have been recovered from the
officer concerned.
__________________________________________________________________________________________

20) REVIEW OF LOG BOOK:

i). 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.
ii). Whether, the journeys performed are systematically and correctly recorded
with time, date, and kms. Travelled, and signature of the officer travelled.
iii). In case of private trip, it has to be checked whether necessary charges
have been billed and collected.
iv). Consumption of petrol to commensurate with the kms. Recorded in the
Log Book.
v). Petrol and other consumable oil drawn are recorded in the LOG Book
systematically.
21) REVIEW OF MONTHLY PROGRESS REPORT - MPR/PCDO:

i). It has to be seen whether, the activities/ progress indicated in the report
are correct.
ii). Arrears if any reflected in the report are factually correct.
iii). Reasons for not achieving the target are factual and correct.
iv). 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.
22) 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) REVIEW OF PROGRESS OF EXPENDITURE:

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

25) 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.
26) 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) ATTENDANCE REGISTER:
i) Prescribed Register is maintained, with names and designations recorded
correctly.
ii) Staff have signed in the attendance Register at the prescribed time and
counter signed by the Controlling Officer.
iii) Staff attending late has signed only in the late attendance and not in the
regular attendance Register.
iv) All the absenteeism’s are properly regularised.
v) Late attendance is properly reviewed and suitable action taken for
condonation/debiting casual leave.
vi) No staff remains unauthorised absence for long period and if any such
cases, proper action is initiated against the employee.
vii) Attendance Register is test checked with leave account, C.L. card etc. to
verify the correctness of postings of leave/leave availed.
viii) Test checked with salary bills to ensure that wages are drawn only for the
duty period, and absence during assumed attendance are regularised
properly.
2) SCALE CHECK:
i). Proper Register/Record is maintained to indicate the sanctioned posts,
category wise.
ii). Checked with Attendance, Pay Bills etc. to see that the posts operated are
as per the sanction strength
iii). Book of sanction reference is indicated against each Department against
the posts sanctioned.
iv). No posts are operated in excess to the sanctioned strength or without
sanction
v). In case of excess operation, action has been taken to regularise the posts.
__________________________________________________________________________________________

3) LIMITED CURRENCY REGISTER:

i). Proper Register is maintained and complete details viz. category, period of
sanction etc. is recorded.
ii). The date/dates from which the posts are being operated to be indicated
clearly.
iii). No posts are operated beyond the period of currency unless it is extended
by the competent authority.
4) SERVICE REGISTERS:
i). 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.
5) CASUAL LEAVE AND SPECIAL CASUAL LEAVE :

i). C.L. cards are maintained properly and C.L./R.H. are sanctioned by the
authorized official.
ii). Sanctioned C.L. or R.H. is correctly recorded in the attendance Register.
iii). C.L. /R.H. are availed within the prescribed limit. This should be test
checked with Attendance/Muster.
iv). Separate Register is maintained for the purpose of availing special Casual
Leave duly indicating individual employee name wise.
v). Proper sanction exists for availing special casual leave.
vi). 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.
6) COMPENSATORY LEAVE ACCOUNT:

i). 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.
ii). The compensatory leave is availed within a reasonable period.
iii). Supervisory staffs are not sanctioned compensatory rest.
iv). 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.
__________________________________________________________________________________________

7) LEAVE ACCOUNT:
i). 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.
8) EXTRACT OF MUSTER /ABSENTEE LIST:

i). 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.
ii). 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:

i). 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.
__________________________________________________________________________________________

11) OVER TIME ALLOWANCE:

i). 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.
12) RENT ROLLS:

i). Rent Rolls are prepared correctly including all the employee's who are in
Rly. Quarters.
ii). Rent, water, conservancy charges shown in the statement are correctly
recoverable from the staff.
iii). Electrical energy charges are recovered correctly from all the staff in
occupation of Rly. Quarters.
13) BUILDING REGISTER:

i). 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.
ii). Complete details viz., Plinth area, type of the building, electrical
installations etc. are indicated both for service and residential buildings.
iii). The Register is updated every time when buildings are con-
structed/dismantled.
iv). The Register is periodically reviewed to ensure that all the Buildings in
that particular jurisdiction are brought into the Register.
14) LOANS AND ADVANCES (RECOVERY REGISTER):

i). Details of various advances sanctioned to the employees are recorded
correctly and the recoveries made are posted correctly individual employee
wise.
ii). Conditions stipulated for grant of various advances are satisfied.
iii). Balances of advances are struck correctly every month and it is ensured
that the advances are recovered within the permissible installments.
iv). 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.
v). 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.
vi). The Register is reviewed by the responsible official periodically.
15) FESTIVAL ADVANCE:

i). Festival Advance is sanctioned to the eligible employees based on their
basic pay.
ii). Recovery Register is maintained allotting separate folios for each festival.
__________________________________________________________________________________________

iii).Recoveries are commenced in time and completed within 10 instalments.

iv). 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) DIET CHARGES:

i). Diet charges statements are correctly received and details are posted in
the recovery Register.
ii). Recoveries towards Diet Charges are made as per the diet charges
statement.
iii). The diet charges billed by the Medical Department are test checked to see
that they are correct as per the prescribed rates.
iv). Outstanding as per the register should be reviewed and advised for proper
action for recovery.
17) RECOVERY OF RENT:

i). Rent and conservancy charges are recovered from all those employee's
who are in occupation of Rly. Quarters.
ii). Rent has been recovered according to plinth area and type of the quarter.
iii). Water charges are recovered from all the quarters occupied by Gazetted
Officers, according to the type of the Rly. Quarters, at the prescribed rates.
iv). 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.
v). Damaged rent/special licence fee for unauthorised occupation are
correctly recovered as per extant rules till the quarter is vacated/evicted.
18) REIMBURSEMENT OF TUITION FEES AND CHILDREN ALLOWANCE

SCHEME:
i). Necessary Register is maintained to record the receipt of claims, claims
admitted and rejected.
ii). The claims admitted are correct and supported by authenticated
documents.
19) PASSES/PTOS:
i). Stock of passes, PTO books and Blank card passes is not in excess to the
requirement.
ii). Pass/PTO books available in stock are correctly entered in the Stock
Register.
iii). Continuity of the Books (Pass and PTO) are checked and certified.
iv). Passes and PTOs are issued as per the Rules and as per the eligibility of
each employee.
v). Necessary Register's are maintained calendar year wise and all issue of
Pass and PTO's are correctly entered against each employee's account.
vi). Passes are issued on correct route, inclusion of dependent in the pass,
validity period etc. are test checked from the counter foils.
vii). Family declarations are obtained from all the employee’s at regular
intervals.
__________________________________________________________________________________________

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) RECOVERY OF ELECTRICAL ENERGY CHARGES

i). 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.
ii). Recoveries are made correctly.
iii). Under charges/over charges if any, are adjusted/and recoveries made
correctly.
iv). There are no Railway quarters without recovery of Electrical charges.
21) RECOVERY OF ADVANCE OF PAY ON TRANSFER:

i). Separate Register is maintained for watching the recovery of Advance of
Pay.
ii). Proper sanction is obtained for sanctioning of Advance of Pay.
iii). In case the employee has drawn advance of pay before effecting transfer,
the same should be recorded in the LPC.
iv). There is no delay in recovery, and recoveries are completed within a period
of 3 months.
22) NIGHT DUTY ALLOWANCE:

i). Proper record is maintained for the night duty performed, and all the
entries are attested by responsible official.
ii). Employees for whom the allowance is claimed are eligible to draw the
same.
iii). The weighted hour of night duty has been correctly calculated.
iv). The rates of night duty allowance per weighted hour of night duty are
correct with reference to the basic pay of the employee.
v). Proper sanction is obtained.
vi). Certificate furnished are correct.
23) COURT ATTACHMENT REGISTER:

i). Register for court attachment is maintained properly.
ii). 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.
iii). Particulars of the court order are clearly written in the register.
iv). The amount referred to in the attachment order is recovered and noted in
the register.
v). Necessary details of payment of the court attachment to the concerned
court i.e. Cheque No. etc. are posted in the register.
24) GRANT OF TRANSFER ALLOWANCE:

__________________________________________________________________________________________

i). Transfer and package allowance is granted as per Rly. Bd.’s instruction
and the revised orders based on VI PC. Recommendations are correctly
followed.
ii). 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.
iii). In case of employees staying in Rly. Quarters, the transfer and packing
allowance is drawn after vacation of the Rly. Quarters.
iv). 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.
25) 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.
26) 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) REGISTER OF WITHHELD AMOUNT:

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

__________________________________________________________________________________________

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:

i). Pay and allowances were drawn correctly.
ii). All recoveries are made correctly.
iii). 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.
__________________________________________________________________________________________

30) REVIEW OF LAST PAY CERTIFICATES:

It should be seen that:
i) The last pay drawn by the employee has been correctly mentioned in the
LPCs.
ii) Outward LPCs should be test checked with recovery registers to ensure
that the outstanding balances if any are correctly mentioned.
iii) 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.
iv) 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.
31) RAILWAY QUARTER ALLOTMENT REGISTER:

i) Allotments of Railway Quarters are made to the eligible employees as per
the priority register.
ii) There is no delay in allotment or occupation after allotment.
iii) 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.
iv) There is no quarter lying unoccupied for a long time.
v) 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). Tenders.
2). Agreements and Work Orders.
3). Measurement Books and Register of M.B.
4). Standard Measurements.
5). Contractor Bills.
6). Contractor ledger.
7). Muster Sheets/Labour pay sheet.
8). Stock verification.
9). Dead Stock/Tools and Plants Register.
10). Materials-at Site Account.
11). Check of RE 9B/Challan Books.
12). Issue of Steel, Cement, to contractors.
13). Ballast ledger/Engine hire charges.
14). Ballast Challans.
15). Building Registers.
16). Register of level crossings.
17). Register of sidings.
18). Review of Money Value Books.
19). Leasing and Licensing.
20). Completion Reports.
21). Monthly Progress Report.
__________________________________________________________________________________________

22). List of failed contractors.

23). Risk and Cost Tenders.
24). Variation in Agreements.
25). Imprest Account.
26). Machinery and Plant.
27). Quarters Registers.
1. TENDERS:
i). 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.
ii). Tender schedules before floating for Tenders has been verified by finance
(wherever necessary)
iii). Tenders have been called for in advance of the date of commencement of
work, and due publicity has been given.
iv). The rules in regard to calling for limited, and open tenders have been
observed.
v). 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.
vi). Late and delayed tenders are dealt as per instruction’s issued by Railway
Board / GM
2. AGREEMENT AND WORK ORDER:

i). 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.
3. MEASUREMENT BOOKS:
i). 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.
ii). M. Bs no longer required are returned to AEN's office promptly.
iii). Proper arrangements exist for preservation of M.Bs i.e. for 10 years after
completion of the work.
__________________________________________________________________________________________

iv). 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.
v). Recording of Measurements are done as per rules. In case of subordinates
the measurements are test checked by officers as per the prescribed
percentage.
vi). 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.
4. 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.
5. CONTRACTORS BILLS:
i). 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.
ii). 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.
iii). 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.
iv). Contractors have accepted the final measurements.
v). Bills for earthwork are as per the entries in the level book, earth work
statement and measurement books etc.,
vi). In case of delay/extension etc. necessary penalty to be recovered as per
the subsidiary Agreement are done correctly.
vii). The contractor is not issued materials more than the requirement.
Physical progress of the work has to be compared with the issues during
inspection.
6. CONTRACTORS LEDGER:
i). Contractor ledger is maintained properly in the Accounts Office and all
entries are made.
ii). Separate page is maintained for each Agreement and the ledger is
maintained like a personal ledger of contractors.
iii). The bills passed should be test checked with the entries in the contractors
ledger.
iv). For the stores issued out side the scope of the contract, the amount is
debited in the ledger.
v). Periodical review and reconciliation of the contractor ledger with work
register is being done.
7. MUSTER SHEETS/LABOUR PAYSHEETS:

i). Muster/Attendance of Group 'D' staff is recorded efficiently in the
Forenoon and Afternoon.
ii). Muster sheets are serially numbered and counter signed by the authorised
__________________________________________________________________________________________

official.
iii). The detail of work for which the labour is engaged is recorded correctly.
iv). Labour pay sheet prepared based on muster is correct and the No. of days
wages drawn, after considering the Absent days etc.
v). The attendance is test checked at least once in a month by Executive
Official.
8. STOCK VERIFICATION:
i). Stock sheets received from the Accounts Department have been attended
to promptly and remarks sent.
ii). Excess/Shortfall has been adjusted correctly in the ledger as per the S.V.
Sheets, and remarks sent to Accounts.
9. DEAD STOCK/TOOLS AND PLANT:

i). 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. 'MATERIALS - AT-SITE ACCOUNT' :-

i). 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.
ii). '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.
iii). 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.
__________________________________________________________________________________________

11. RE 9B/CHALLAN BOOKS:

i). RE 9B/Challan Books for issue of stores to other Unit/Contractor etc. are
maintained correctly.
ii). The Qty issued has to be test checked with the ledger.
iii). Proper acknowledgements are obtained for all issues.
iv). Necessary adjustments have been carried out for issue of stores to other
units.
v). 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.
12. REVIEW OF STEEL AND CEMENT LEDGERS:

i). 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.
ii). The return of empty cement bags by the Contract Agency has been
accounted properly, is to be returned as per tender conditions.
iii). 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.
13. BALLAST LEDGER AND ENGINE HIRE CHARGES BILLS:

i). 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.
ii). The purchases are not made unnecessarily.
iii). Engine hire charges if any advised promptly, to Divisions/Headquarters
for adjustment.
14. BALLAST CHALLANS:

i). The accepted copies of the challans have been properly kept.
ii). The contractor's loading and un-loading bills have been prepared
correctly.
iii). 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.
iv). The entries in the B.T. Challans agreed with the Guard's Journal
concerned.
15. BUILDINGS REGISTER:

i). 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.
ii). Dismantling of the building is recorded and entries made correctly with
authority.
iii). Additions/Alterations are done correctly.
16. REGISTER OF LEVEL CROSSINGS:

i). Records are maintained to indicate the level crossings for which
maintenance charges are recoverable from outsiders.
__________________________________________________________________________________________

ii). Details for manned/unmanned L.Cs, Engg. and Operating L.Cs etc. are
indicated correctly.
iii). The number of staff engaged for maintenance of the L.Cs is mentioned.
17. SIDINGS:
i). The No. of sidings in the jurisdiction of SE/P.Way and connected records
has to be checked.
ii). 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)
iii). 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.
iv). 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.
18. MISC. CASH REMITTANCE BOOKS:

i). 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.
ii). The remittance particulars have to be compared with the
acknowledgements received and ensure no delay in remittance.
iii). The correct realisation of the Amount has also to be verified.
19. LEASING AND LICENSING:

i). Proper Agreement is executed and all Agreements for leasing and licensing
of Engg. Plots, are available.
ii). License fee has been paid periodically and action has been taken in the
case of delay in realisation of dues by levying penalty.
iii). 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.
iv). Licence fee is realised correctly.
v). Necessary Registers are maintained separately for acquisition and
relinquishment and it contain up to date information.
vi). Where land has been relinquished necessary credits have been received.
vii). It has to be ensured that revision of licence fee has been made whenever
the Board revises the same.
20. COMPLETION REPORTS:

i). It should be seen whether for all completed works, the accounts have been
finalised and C.Rs drawn.
ii). The pending cases have to be reviewed for the delay.
21. 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.
__________________________________________________________________________________________

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:

i). 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.
ii). 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.
24. IMPREST ACCOUNT:

i). 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.
ii). 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). Review of Target of Out Turn and Actual.

2). Review of M & P items and its utilisation
3). Review of Work Orders
4). Review of cost of POH of coaches, wagons etc.
5). Review of Time taken to repair of Rolling stock from placement to release
6). Deposit Works - Hiring/Leasing of Locos etc.
7). Running allowance/O.T. of running staff
8). Review of Man power utilisation in Work shops and C & W units
9). Periodical Medical Examinations
10). Imprest stores
11). Review of Stores drawn for repair/POH activity
12). Trip ration of HSD Oil to Drivers
13). Duty movement of Drivers/Guards at crew control office
__________________________________________________________________________________________

14). Vision Test Registers

15). Check of accounts of Printing and Sale of Railway Time Tables
1. REVIEW OF TARGET OF OUT TURN:

i). 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.
ii). Incurrence of expenditure in the workshop should co-relate with the
out-turn. This aspect has to be verified by the inspecting official.
2. REVIEW OF M & P ITEMS AND ITS UTILISATION:

i). The Register of Machinery and Plant available in the workshop has to be
reviewed.
ii). It should be seen that no machines are lying idle or excess to requirement.
iii). Under utilisation of Plants and Machines if any have to be identified and
advised for better utilisation or transfer to other needy units.
iv). 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.
v). The condemnation of Rolling Stock if any, has been done correctly as per
Railway Board instructions.
3. WORK ORDERS:
i). It should be seen that work orders are issued correctly and continuity
number is maintained.
ii). There should not be abnormal delay in completing the job.
iii). In case of completed work orders the charges have been brought to
account correctly.
iv). 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.
4. 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. TIME TAKEN FOR MAINTENANCE OF COACHES/WAGONS:

i). 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.
ii). 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.
6. HIRING/LEASING OF LOCOS AND WAGONS:
__________________________________________________________________________________________

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.
i). In such cases, necessary cost has been correctly estimated and claimed/
ii). 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.
iii). 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.
7. RUNNING ALLOWANCE/O.T. PAYMENT:

i). The inspecting official has to carry the paid 'OT' Journals of Drivers and
Guards during inspection of SS/Office, Crew Control Office etc.
ii). 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.
iii). 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'.
iv). 'OT' rules are strictly observed and Minimum roster hours are observed.
8. REVIEW OF MAN POWER:

i). 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.
ii). It should be seen that there is no idle labour and there is proper Work
Justification.
iii). 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.
iv). 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.
9. PERIODICAL MEDICAL EXAMINATION:

i). 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.
ii). In case of failure in Medical examination, proper action has been initiated
for alternate job without delay.
10. IMPREST STORES:

i). Imprest schedules have to be checked to ensure that the stores are
correctly recouped and the requirements are correctly assessed.
ii). 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.
11. 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
__________________________________________________________________________________________

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). It should be seen that the licence fee is correctly levied and necessary
contracts have been entered into as per extant rules.
ii). The licence fee due has been correctly realised and remitted to Railways
account.
iii). 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.
iv). Conservancy/Cess charges to be levied for all Platform Stall Contractors.
2. HANDLING CONTRACTS:
i). 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.
ii). 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.:
__________________________________________________________________________________________

i). Proper Accounts has been maintained for each of the item received and
sold.
ii). Un-sold copies if any are promptly disposed/return to the required
stations.
5. DEMURRAGE AND WHARFAGE:

i). Demurrage and Wharf age charges waived at different levels are as per the
permissible limits.
ii). There should not be any irregular waival, which will result in loss of
revenue to the railways.
iii). Outstanding dues are realised without delay.
6. REVIEW OF SIDING AGREEMENTS:

i). Siding Agreements have been executed for all the sidings, which have been
opened for Traffic.
ii). Fixation of Trip charges and siding charges are fixed without delay with
finance approval.
iii). Sidings closed for traffic if any should be intimated to Engineering
Department advising for dismantling, and disposal of released materials.
iv). Before closed/dismantling it should be ensured that railway dues are
recovered from the siding owners.
7. REVIEW OF CLAIMS CASES:

i). The claims case admitted in the claims branch are properly investigated
before payments are arranged.
ii). Claims cases involving staff responsibility if any should be referred to the
concerned department for initiating action.
iii). There should not be undue delay, in settling the claims cases.
8. INSPECTION IN S & T BRANCH:

i) It should be seen that proper arrangements exist for disbursement of
Telephone Bills to various officers.
ii) New Connections, Provision of new 'DOT' phone, shifting of 'DOT' phones
etc. is done with the sanction of the competent authority.
iii) No delay in shifting/disconnecting 'DOT' phones from the residence of the
officer after superannuation/transfer etc.
iv) 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.
v) Walkie-talkies are supplied only to the essential staff and every issue had
the sanction of the competent authority.
vi) 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.
vii) The purchase orders for supply of cables, S & T equipments should be
reviewed with reference to the terms and conditions.
viii) 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.
ix) 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.
__________________________________________________________________________________________

x) Assets Register is kept up to date.
9. SECURITY BRANCH :
The following items should seen during inspection of Security
Branch.
i) The policy and procedure adopted for recruitment of RPF personnel.
ii) 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.
iii) Log Book of Vehicles, Uniforms Registers, imprest account, etc.
iv) Register of Theft detected and reported to the Security Department by
other Departments and action taken thereon.
v) Register of Arms and Ammunition reviewed to ensure that receipt is
correctly posted.
vi) Register of uniform should be checked. The receipt and issues are
correctly accounted for and issues are properly acknowledged.
vii) Status of the apprehended cases dealt by RPG and GRP and the position
of enquiries.
(VIII) GENERAL BRANCH:

Log Book of Office Staff Cars: -
1. i). It should be seen that the staff cars have been used for official purposes
Only and the officers signatures/initials obtained against each movement.
ii). If the cars had been used for private purposes, necessary charges as
applicable have been billed and recovered.
iii). Drawal of petrol commensurate with KMs in usage and there is no
abnormal variation in the consumption pattern.
iv) 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.
2. 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.
3. Retention of Railway Quarters after permissible period during deputation,
transfer etc. are dealt with correctly as per extant rules.
4. 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.
5. 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 :
1. REGISTER OF PURCHASE ORDER: IT SHOULD BE SEEN THAT:

i). The Register is efficiently maintained. Continuity of P.O. Nos. is
maintained.
__________________________________________________________________________________________

ii). The P.O. is signed and issued by the authorised official.

iii). 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
__________________________________________________________________________________________

financial implications are involved.

xi). In case of defaulted firms risk and cost action has been initiated as per
rules.
xii). 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,
a). Material in Depots
b). Bin-cards (Physical balance with Bin-card balance)
c). Weighment Register
d). Inward/out-ward wagon register
e). Challan Book
f). Cash remittance Notes in case of auction sales
g). Empties accounts
h). Pending stock sheets
(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. Register of M & P Items:

i). The register is kept up-to-date.
ii). The condemned Transformers, Electrical poles etc. are disposed through
DS8.
__________________________________________________________________________________________

iii). Assets register is kept upto date.

4. 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.
5. Surplus stores if any should be reviewed and advised for prompt disposal.
(XI) 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) OFFICE OF THE PUBLIC RELATIONS :

The following aspects should be looked into specially:
i). 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.
ii). 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.
iii). In the event of non-renewal of advertisement, display board etc., it should
be seen that the same are removed from the Railway premises.
iv). 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.
v). 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.
vi). 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.
vii). Register for Photographic materials:
(a) It should be seen that proper accounts are kept towards purchase
__________________________________________________________________________________________

of films and other materials used for photography.

(b) video/photo coverage for the official functions had the approval of
competent authority.
(XIII) MEDICAL BRANCH

1. PURCHASE OF MEDICAL STORES
i). ‘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.
ii). It should be ensured that the power for procurement and the financial
limit etc. are as per the rules.
iii). The P.Os. are issued as per the extant instructions and are signed only by
the authorised signatory.
iv). Amendment/Cancellation of P.Os. are issued only with the approval of
the authority who is competent to procure the Medicines initially.
v). The purchase orders are placed based on proper assessment of
requirement viz. indents from various units, and certified by Accounts.
vi). 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.
2. STOCK OF MEDICINES;
i). 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.
ii). Action has been taken to dispose off the time expired medicine.
3. EXPENDITURE ON FAMILY PLANNING;

i). It should be seen that the expenses involved are correctly assessed and
debits transferred to the Ministry of Health.
ii). The special cash imprest drawn towards various family planning camps
are properly accounted for and balance amount if any remitted correctly.
iii). Target set by the Railway administration has been achieved and if not the
reasons should be analysed.
4. OCCUPANCY REGISTER;
i). 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.
ii). Free treatment is given only to the eligible persons.
iii). In case of admission of Non-Railway patients for treatment, proper
sanction has been obtained and the prescribed charges collected in
advance.
5. DIET CHARGES:
i). 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.
ii). 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.
__________________________________________________________________________________________

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.:
i). It should be seen that necessary registers are maintained properly
separately for the above items.
ii). receipts and issues are posted correctly and supported by Receipt
Vouchers, acknowledgements for the issues.
iii). 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.
iv). There is no item kept as idle, without being commissioned.
v). Assets Register is kept upto date.
8. DIETICIAN ACCOUNT:
i). The imprest cash sanctioned and available with the dietician should be
checked and cash balance verified and certified.
ii). 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.
iii). 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.
iv). 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.
v). The Attendance Register and staff sanctioned for preparation and supply
of diet should be verified to ensure that there no excess staff.
vi). The stock available in the storeroom should be test checked and compared
with the ledger balance to ensure that there are no discrepancies.
vii). Tools and Plant Register should be verified and unused/empties are
properly disposed off.
9. LOG BOOK OF AMBULANCE VANS:

i). It should be seen that the movement of the vehicle is properly shown and
acknowledgements obtained.
ii). Charges wherever due are properly collected and remitted to Railways
Account.
10. 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. CASH IMPREST:

i). The cash imprest should be verified and balance certified in the Imprest
Register.
ii). It should be seen that the amount spent from imprest are reasonable and
__________________________________________________________________________________________

correct procedures are followed.

iii). In case the medicines are purchased locally to meet urgent need, sanction
of the competent authority has been obtained for such purchases.
12. RAILWAY EMPLOYEES CONTRIBUTORY HEALTH SCHEME:

i). It should be seen that proper records are maintained and the prescribed
charges are collected correctly.
ii). 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.
iii). 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.
iv). 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.
13. REIMBURSEMENT OF MEDICAL CLAIMS:

i). 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.
ii). Relevant rules are correctly followed while processing such cases before
the same being sent to Accounts Office for payment.
14. 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.
15. Apart from the above checks, the following aspects should also be seen
during inspection:
i). Privilege passes, EDP, Medical Passes issued to the patients.
ii). Staff quarters.
iii). Leave records.
iv). Overtime/NDA records
v). Scooter/Cycle stand contract if any.
vi). Deputation of doctor on study leave.
vii). 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.
__________________________________________________________________________________________

1. 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. SPECIAL FEE AND TUITION FEE:

i). Special fee collected from the students are as per the instructions issued
by the Railway administration.
ii). 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.
iii). 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.
8. 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
__________________________________________________________________________________________

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;
i). Whether Register is maintained for receipts of all Books with complete
details.
ii). Issues of Books to the Trainees should have proper acknowledgements.
iii). In the event of non-return of books/loss of books the cost of the books
should be recovered from the trainees concerned.
__________________________________________________________________________________________

6. 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
__________________________________________________________________________________________

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.
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.
i). The Audit Officer should discuss draft Inspection Report and Executive Officer
after the inspection is completed. It is known as exit Conference.
ii). 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.
iii). 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.
iv). 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.
v). 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.
vi). 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
__________________________________________________________________________________________

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.
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;
i). 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.
__________________________________________________________________________________________

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
__________________________________________________________________________________________

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.
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:-
register in the form given below:-
SRN Item of Extent of Test Particulars of Name of the Result of Whether the
O. work test check prescribed vouchers elected SO/SSO (A) who Test discrepancy in
checked for test check had test check col.6 has been
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.
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.
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.
__________________________________________________________________________________________

Sr.DFM's Office , West Central Railway , Bhopal Process Manual
ACTIVITY/ RESPONSIBILITY MAPPING CHART

SR. AA NAME OF
Scope Of Work Dept. Supervisor
No. Code A.A.
Inspection of various offices of BHOPAL Division, Preparation,issue &

1 ALL DEPTT. A1 B1 M.P.MISHRA
closure of reports & review of replies.
2 To deal with all reports Issued by; Divisional Audit Officer:-
(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. A1 B3 James Tiwari
Note(RAN),Part I Audit Note
To submit monthly, Qtrly, Half yearly and Annual returns to HQrs & Effy
4 ALL DEPTT. A1 B3 James Tiwari
section in the first week of every month.
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
5 ALL DEPTT. A1 B3 James Tiwari
Note(RAN),Part I Audit Note
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. A1 B3 James Tiwari
Part I and Part II
Hemant
To submit position of outstanding audit reports, accounts inspection reports
6 ALL DEPTT. A1 B1,B2,B3 ,James Tiwari,
to Sr. DFM as & when called
M.P.Mishra
Various
7 To attend tender opening in various offices A1
Offices
To forward Inspection notes, Line notes of HQrs Officers to concerned
8 divisional officers, RLY Bd Inspection report (Part I and Part II),obtain ALL DEPTT. A1 B3 James Tiwari
remarks, verify and close the same
9 Related with
Corrospondence related with RTI ,HQ,DRM etc. A1
Insp. Section
INSP SEC CHPATER 07 Page 1 of 1 Rev 00 01.01.09 Approved by:________

Sr.DFM's Office , West Central Railway , Bhopal Process Manual
INSP SEC CHPATER 07 Page 2 of 1 Rev 00 01.01.09 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 ii. DEN(S)/BPL iii) DEN(C)/BPL iv) XEN(MD)/BPL
a) AEN/Guna a) AEN/HD a) AEN(M)/BPL a) AIE
b) AEN/SFY b) AEN/ET b) AEN/Bina
c) CIOW/Guna c) CIOW/ET c) IOW(M)/HBJ
d) CIOW/SFY d)CIOW/HD d) CIOW(M)/BPL
e) PWI/Guna e) CPWI/Y/ET e) CIOW/Bina
f) PWI/SFY f) CPWI/M/ET f) CPWI/N/BPL
g) CPWI/HD g) CPWI(S)/BPL
h) PWI/Bina
(II) S&T Department

i) SR.DSTE(M) BPL ii.. Sr.DSTE(M)/BPL
iii) DSTE/ASTE (M/W)
DSTE(N)/BPL iv)( ASTE/PRS/BPL ) controlling
Controlling under
under Dy.CSTE/PRS/CSTM.
Dy.CSTE(M/W)/NGP
a) ASTE/N/BPL DSTE(S)/BPL a) CTI(M/W)BPL a) CTI/PRS/BPL
b) CSI/BHS a) ASTE(S)/ET
c) CSI/Bina b) CSI/HD
d) CSI/Guna c) CSI/ET
e) CTI/Bina d) CSI/BPL
e) CTI/ET
f) CTI/HBJ
g) CTI/BPL
INSP SECTION REV:00 01.01.09 ANNEXURE - A

APPROVED BY__________
III Electrical Department IV Security Department

i) Sr.DEE(G)/BPL ii) Sr.DEE(TRD)/BPL iii) Sr.DEE(TRO)/BPL DSC/BPL
a) AEE(G)/BPL a) AEE(TRD)/HD a) AEE(TRO)/BPL a) IPF/BPL
b) AEE(G)/ET b) AEE(TRD)/Bina b) LF/BPL b) SIPF/HBD
c) EF(M)/HBJ c) DEE/TRD/ET c) LF/Bina c) ASI/PF/BPL/R
d) EF(M)/BPL(PRS) d) CTFO/Bina d) LF/ET d) IPF/BIN
e) EF(M)/Bina e) TFO/BAQ e) CTFO/Tripshed/BPL e) SIPF/BHS
f) Sr.EF(M)/PY/ET f) TFO/BHS f) TFD/Tripshed/ET f) ASI/NSZ
g) HT & R/BIN g) CTFO/NSZ g) ATFO/Tripshed/Bina g) IPF/Guna
h) EF(M)/HD h) CTFO/RC/HBJ iv) Sr.DEE/TRS/ET h) IPF/Stn./ET
i) EF(M)Guna i) TFO/OBDG a) DEE/TRS/ET i) SIPF/HD
j) Sr.EI(M)/SFY j) ATFO/KNW b) AEE/TRS/ET. j) IPF/YD/ET
k) SR.EF(M)/BPL k) TFO/Khirkiya
l) EF(M)/NY/ET l) TFO/Banapura
m) EF/TL/ET
n) Sr.EF(TL)/BPL
V Mechanical Department VI Operating Department VII Sefety Department
i) Sr.DME (P, C&W)/BPL ii) Sr.DME(D)/ET i) Sr.DOM/BPL
a) AME(HQ)/BPL a) DME(D)/ET a) DOM/BPL i) DSO/BPL
b) AME(G)/ET b) AEE(D)/ET b) AOM/BPL a) TI/HD(W)
c) CWS/Bina c) Sr.AM/ET b) TI/East/HD
d) CWS/BPL d) SM/GAZ/BPL c) TI/South/BPL
e) CWS/PY/ET e) AM/Guna d) TI/N/BPL
f) CWS/SL/ET f) Control Office(CHC)/BPL e) TI/Bina
g) All SMs/ASMs/ under
g) CWS/NY/ET Sr.DOM/BPL's Control f) TI/Guna
h) ALF(D)/NSZ h) CYM/ET
i) LF/Guna i) CYM/BIN
j) CWS/Guna j) CYM/NSZ

VIII Commercial Department IX Personnel Department X Medical Department XI Pass/PTOs accounts, Dead Stock,
Sr.DCM/BPL Sr.DPO/GA/BPL Stationery, Imprest etc. of:-
a) DCM/BPL DPO/BPL I) CMS/BPL/NSZ
b) ACM/Catg/BPL APO/BPL a) DMO/HBJ a) Sr.DFM/BPL
c) ACM/Coaching/BPL PRO b) CHI/NSZ b) DC/BPL
d) CCI/HD XII Stores Department c) CHI/BPL/Station c) Asstt.DC/ET
e) CCI/ET
f) CCI/BPL DCOS/EA to DRM/BPL II) CMS/NY/ET
g) CCI/BIN ACOS(ELS)/ET a) DMO/Station/ET
h)CCI/Guna ACOS/D)/ET b) CHI/NY/ET
i) Base Kitchen/ET
III) CMS/Bina
XIII Schools XIV Pass/PTO Accounts a) CHI/Bina
a) Railway Primary School(H)BPL b) DMO/Guna
b) Railway H.S.School (NY)/ET a) SO/GRP/ET
c) Rly. Primary School 12 block/ET b) SO/GRPBPL XV RRB/BPL
d) Railway Primary School(N) Bina c)SO/GRP/BIN XVI RCT/BPL
e) Railway Primary School(Eng) Bina

Annexure -B
Annual Accounts Inspection Program for the year of 2009-2010 for the Bhopal/Division
Inspection
Sr. Name of Unit Period of Inspection done to 08-09 proposed by Man Days Days Remarks
No. Inspection Audit Accounts Audit Accounts Reguired

1 Sr.DCM/BPL 1 07-08 05-06 oct&nov.09 April 09 3*3=9 3
2 M S.Bina 1 06-07 06-07 Feb. 10 Sep. 09 3*3=9 3
3 Dy.CE.XEN.BRG/BPL 1 *** *** July. 09 Jan. 10 3*3=9 3
4 SS/ET 1 08-09 07-08 *** DEC.09 3*3=9 3
5 CMS/NSZ/BPL 1 07-08 06-07 Jan.&Feb.10 Aug.09 3*3=9 3
6 SS/ET 1 **** 06-07 Oct.&Nov09 May.09 3*3=9 3
7 SrDEN(co)BPL 1 07-08 06-07 May.09 March.10 3*3=9 3
8 SS/BPL 1 **** 06-07 *** Nov.09 3*3=9 3
9 DRM(p)BPL 1 07-08 05-06 Dec.09 June.09 3*3=9 3
10 BTC/ET 2 **** **** March.10 July.09 3*2=6 2
11 CPW/(N)/HD 2 **** 04-05 *** Feb.10 3*3=9 3
12 SSE(Tell)GUN 3 07-08 04-05 **** May.10 3*2=6 2
13 ADEN/BPL 2 06-07 05-06 May/June.09 Dec.09 3*2=6 2
14 ADEN/GUN 2 06-07 05-06 *** April.09 3*2=6 2
15 SMM(Els)ET 2 **** 04-05 *** June.09 3*2=6 2
16 DMO/HD 3 05-06 03-04 March.10 Aug.09 3*1=3 1
17 SE/Sig/Tel/SVPI 3 **** **** **** Oct.09 2*2=4 2
18 SSE(M)El/SVPI 3 **** **** **** Sep.09 2*2=4 2
19 SSE(W)NY/ET 2 04-05 **** **** Aug.09 3*2=6 2
20 AEE/G/ET 2 **** **** **** Nov.09 3*2=6 2
21 DMO&CHI/SFY 3 **** **** **** July.09 3*2=6 2
22 SSE/PWI(N)/BHS 2 **** 03-04 **** Oct.09 3*3=9 3
23 CHC(Control)BPL 2 **** **** **** May.09 3*2=6 2
24 SSE(M)EL/SYF 3 **** **** **** Feb.10 2*2=4 2
25 SSE(TRD)ET 2 06-07 03-04 **** Jan.10 3*2=6 2
26 SSE(Loco)ET 2 **** **** Jan.10 July.09 3*2=6 2
27 CYM/NSZ 2 **** **** **** Sept,09 3*2=6 2
28 SEE(TRD)NSZ 2 **** 04-05 **** Oct.09 3*2=6 2
29 Rly.School/BINA 3 **** **** **** Nov.09 2*2=4 2
30 SM/Barkheda 3 05-06 04-05 **** Dec.09 3*1=3 1
31 DMO/HBJ 3 **** **** Jan.Feb.10 July.09 3*1-3 1
_____________________________________________________________________________________________________________________
INSP SECTION CHAPTER 6 PAGE 1 OF 1Rev : 00 01.01.09 APPROVED BY________

32 SM Sukhi Sewaniya 3 **** **** **** Jan.10 3*1=3 1

33 SM/BRRG 3 **** **** **** 10-Mar 2*2=4 2
34 IOW/NSZ 2 **** **** **** Feb.10 3*2=6 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

Telefax: : 0755-2457138
E-mail : isabpl@rediffmail.com
Compiled By CO-Ordinated by CO-Ordinated by Reviewed by Approved by
(A.K.AGRAWAL) (D.N.DWIVEDI) (Rajeev Shrivastva) (R.M.DESHMUKH) (HIRA BALLABH)

SR.ISA SSO/ISO ADFM-II ADFM-III SR.DFM
CONTENTS
Rev. No/Date No. of

Section/ Ref Title
00 01 02 Pages
1 Abbreviations 01
2 Introduction 02
3 Sources and References 01
4 Scope of work 01
6 Calendar of Events 01
7 Flow chart voucher check 01
Activity and responsibility

8 01
chart
9 Code Allocation staff sheet 01
10 Organization chart 01
List of Records 01
13
Section Process flow chart 01

14
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
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
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
SR DFM
DFM/ADFM
SR.ISO(CO.) SR.ISA SR.ISA SR.ISA

A1 A2 A3 A4
ASV ASV ASV ASV

(B1) (B2) (B3) (B4)
SV SECTION CHAPTER 10 : REV: 00 01.01.09 PAGE 1 OF 1 APPROVED BY______________

Page 2 10 Org Chart
SV SECTION CHAPTER 10 : REV: 00 01.01.09 PAGE 1 OF 1 APPROVED BY______________

SR Activity Time taken/given for Disposal

NO.
1 S V Sheet & N/Reports Issued immediately to stock holders after
stock verification and surprises check of that
unit
2 MPR 5th of the following month
3 Half Yearly Arrears reports 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 _______________

SR.DFM'S OFFICE WEST CENTRAL RAILWAY BHOPAL PROCESS MANUAL
MONTHLY REPORT (STOCK VERIFICATION BRANCH)

Month:

Processed Processed
Total Recd
In Time not in time
SR.ISA(CO.)/BPL SR.DFM/BPL
SV SECTION CHAPATER 12 PAGE 1 OF 1 01.01.09 APPROVED BY________

LIST OF RECORDS
Section: ____________________
STOCK VERIFICATION CELL
Record No.
Program Registers AC/BPL/ISA/PROGRM/01 S 3206 Sr.ISA CO-ORD 15 year
1
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 & Sr.ISA/ ASV’s 15 Years
AC61FS1260
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
AC/BPL/ISA/LOT REG/08 Sr.ISA CO-ORD 15 Years

Lot register for lots sold
8 and delivered
AC/BPL/ISA/RECOVERY/09 Sr.ISA CO-ORD 15 Years

9 Recovery register
AC/BPL/ISA/TESTCHCK/10 Sr.ISA CO-ORD 15 Years

Register of test check and
10 work done by ASVs.
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.
SV SECTION CHAPTER 13 PAGE 1 OF 1 11.11.09 REV:01 APPROVED BY___________

Sr.DFM’S OFFICE , West Central Railway Bhopal Process Manual
SECTION PROCESS FLOW CHART
Collect information regarding Decide frequency of Stock

existing as well as new units from Verification according to Nature of
Executives i.e. name of Stock for e.g.
StockHolder, Nature of Stock, Qty. 1. Dead Stock – Once in 3 years
Nos. etc. 2. Revenue Items – Once in 2
years
3. MAS A/c – Once in a Year
4. Fueling Point – Once in 4
Distribution of Annual Stock Months
Verification Programme to the 5. Catering Unit – Once in 4
Accounts Stock Verifiers
Months
6. Staff Canteen – Once in a year
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 Remarks from Executives
to the Executives of the
concerned Units
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
Amendment New
No. Rev No.
S.V. chapter 15 Rev:00 Page 1 of 1 01.01.09 Approved by __________________

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 _______________

The Appropriation Accounts of the Railway are prepared for Presentation

to the Parliament and for scrutiny of the Public Accounts Committee. Among other
statements and annexure to the 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 _______________


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.
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.
_____________________________________________________________________________________

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.
_________________________________________________________________________________

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__________

i. 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:
__________________________________________________________________________________

i) 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. Co-
Coordinating 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:-
__________________________________________________________________________________

(I) 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.
__________________________________________________________________________________

f) 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:-
A. Theft cases.
B. Court cases.
C. Claim cases.
IV 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.
__________________________________________________________________________________

vi) 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.
__________________________________________________________________________________

(f) 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.
__________________________________________________________________________________

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.
__________________________________________________________________________________

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.
__________________________________________________________________________________

5.2) 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
NO.
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

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 Once in two years
5. Provisions in Catering Department, subsidized hostels and

hospitals Once in four months
6. 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
__________________________________________________________________________________

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.
__________________________________________________________________________________

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 issue was not accounted for
2 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
__________________________________________________________________________________

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 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
9 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 (Para 3263-E )
Note: 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 but Party sending the material, voucher number ,
not taken to account date, quantity , how accountal was over looked
2 Materials subjected to Date and quantity in stock during the
previous fluctuations of verification; quantity of material subsequently
weather received & allowed shrinkage etc.
3 Due to cross issued Relevant entry shown under other similar items
__________________________________________________________________________________

4 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 to avoid similar discrepancies in future
Note : 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.
__________________________________________________________________________________

iii) 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) Non-Accountal of huge quantity of HSD oil.
12) MONTHLY PROGRESS REPORT:
a) 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:-
__________________________________________________________________________________

i) 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. Special reports
13) 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.
__________________________________________________________________________________

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 test-
check.
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
__________________________________________________________________________________

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.
__________________________________________________________________________________

14.1.12 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
__________________________________________________________________________________

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 THEFT AND CLAIMS CASES
15.1 Action expected from the Stockholder in the case of
theft/misappropriation/fraud
15.1.1 Those cases in which stock sheets were issued on account of
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.
__________________________________________________________________________________

15.1.4 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) MONITORING OF STOCK SHEETS
17.1 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)
__________________________________________________________________________________

Sr.DFM’S Office West Central Railway Bhopal Process Manual
Calendar of Events
S.NO Dates Event

1 D Date of issue of Stock Sheet
2 D+45 Preparation of reply by depot in charge / stock holder and
Days submission to his controlling officer
3 D+60 Examination of the reply by controlling officer and submission
Days to Divisional Branch officer within 10 days
4 D+80 Scrutiny of the reply by the division officer and submission of
Days same to account will be ensured within 10 days thereafter
5 D+90 Scrutiny of remarks by Accounts, issue of closure advice
days clarification within 10 days
6 D+105 Submission of supplementary clarification by the branch
days officer to accounts office within 15 days
7 D+120 Final scrutiny and closure within 15 days
days Or
Recovery decision to be taken by Branch Officer on advice of
Accounts as per Para 2.4.1. against the defaulting stockholder
8 D+150 Recovery order should be issued by the branch officer effecting
days 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 only

for each round. The maximum of two rounds of 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 Issue Receipts Inward Receipts Inward

invoices Vouchers from the Transfer from the Challans,Vouchers
/challans of Stores Contractor. Transaction. DSK under and DS8’s for left
Bill Depots. DSK’s over Class-I
payment Challan/ matearials and
Vouchers. Voucher. released P.Way in
case of Con/GC units.
Issue Materials Outward Outward Issues from DS8s for Materials

Challans issued to the Transfer DS8s associate the Scrap issued to
Vouchers Contractors. transactions. materials units to materials Loan A/C.
for the sent to DSK(Con.)/ delivered under
materials Scrap GC. to Scrap temporary
issued to Depot. Purchases. issue
the work. 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 Approved By_________

Sr.DFM's Office, West Central Railway Bhopal Process manual
ACTIVITY/ RESPONSIBILITY MAPPING CHART(STOCK VERIFICATION SECTION)

S. No. Supervisor
Activity Detail Dept. ASV Code
Code
PREPARATION OF:-
1 Annual Programmee ALL DEPTT. SR.ISA ASV
CLERANCE OF :
2
S.V.SHEET AND NARRATIVE REPORT ALL DEPTT. SR.ISA ASV
MISC.WORK:
Allotment of duties of ASVs ALL DEPTT. SR.ISA ASV
Completion of S.V. of units alloted to ASVs and submission of

ALL DEPTT. SR.ISA ASV
C.C.&C.R.
3
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

ALL DEPTT. SR.ISA
auction for sale.
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

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
Approved By
(Name & Seal)
SV SECTION CHAPTER 9 REV:00 01.01.09 PAGE 1 OF 1 Approved By______________

Sr.DFM's Office , West Central Railway Bhopal Process manual
SV SECTION CHAPTER 9 REV:00 01.01.09 PAGE 1 OF 1 Approved By______________

Document No: ESTT
January 01, 2009
ESTABLISHMENT SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : soestt@rediffmail.com
Compiled By Compiled By Reviewed by Reviewed by Approved by
(S.S.TOMAR) ( V.A.KALKAR) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) (HIRA BALLABH)

SSO ESTT. SSO ESTT SSO ISO ADFM SR.DFM
CONTENTS
Revision. No/Date
Chapter NO. Title
00 01
1 Abbreviations 02
2 Cannons of financial propriety 01

3 Introduction 01
4 Source and references 01
5 Scope of work 02
7 ESTT. User Manual on AFRES 17

Activity/ Responsibility
8 03
Mapping Chart
9 Estt. section Staff Sheet 01
10 Sectional Organisation Chart 01
12 Monthly Reporting Sheet 01

Calendar of Returns
13 01
Regular Pay sheet process flow

14 01
Chart
Special Pay sheet process flow
15 01
Chart
Proposal cases process flow
16 01
Chart
18 Changes to Process Manual 01

Sr. DFM’s Office, West Central Railway, Bhopal Process Manual
ABBREVIATIONS
1. ATC Advice on Transfer of Credit

3. ATD Advice on Transfer of Debits

6. CCA City Compensatory Allowance
7. CO6 Cash Order No 6
9. C&W Carriage & Wagon Department
12. FSC. Foreign Service Contribution
13. FA & CAO Financial Advisor & Chief Accounts Officer
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 Approved by______________

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 Senior Divisional Finance Manager
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
__________________________________________________________________________________
ESTT Section Chapter 1 Page 2 of 2 Rev:00 01.01.09 Approved by______________

SR.DFM'S Office, West Central Railway, Bhopal Process Manual
ESTABLISHMENT SECTION ORGANISATION CHART
Sr DFM
ADFM
SO/SSO SO/SSO
(B1) (B2)
A.A. A.A. A.A. A.A. A.A. A.A. A.A. A.A. A.A. A.A.
(A1) (A2) (A3) (A4) (A5) (A6) (A7) (A8) (A9) (A10)
ESTT 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 (Establishment Section)

Month:
S. Remarks,
Activity Date Of Receipt Date Of Dispatch Processed
No. Processed not in time if any
In Time
1 Passing of Regular Paysheet
Passing of Regular
2
Paysheet/Payorders
Court Cases & RTI

3
Information
4 Dealing with Proposal Cases
5 Checking Of T.A. Journals
6 Vetting of LPC
To obtain SR of Gazetted
7
Officer(Arrived on transfer)
Forwarding of SR of
8
Gaz.Officer
Deposition of FSC charges to

9
cash office
SSO - ESTT-1 SSO - ESTT-II ADFM
Estt. Sec. Chapter 11 QF/12/1 Page 1 of 1 Rev 00 Page No.__

SR.DFM’S OFFICE, WEST CENTRAL RAILWAY, BHOPAL PROCESS MANUAL
Measurable Parameter :

SR.NO. disposal
1 Passing of Regular Pay sheet 03 Working days from the
date of receipt
2 Passing of Regular Pay sheet/ Pay orders 03 Working days from the
date of receipt
3 Reply of RTI Information, Court Cases One working Day
4 Dealing with Proposal Cases 07Working days from the
date of receipt of the
proposals
5 Checking Of T.A. Journals One Week from the date
of receipt of T.A. Journals
6 Vetting of LPC 4 days from the date of
receipt of LPC
7 To obtain SR of Gazetted Officer(Arrived on One Month from the date
of arrival of Officer in the
transfer) Div.
8 Forwarding of SR of Gaz. Officer Within 10days from the date
of Transfer of Officer
9 Deposition of FSC charges to cash office One week from the date of
receipt from concern
Deptt/Org./Ministry

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.”
__________________________________________________________________________________
ESTT Section Chapter 12 Page 1 of 1. Rev:00 01.01.09 Approved by______________

CALENDAR OF RETURNS
SR.NO. Name of Returns Period Due date of To be

submission submitted to
1 Monthly Cadre statement of Monthly 1st week of FA&CAO
Gaz. staff following month
2 Monthly statement of Monthly 5th of the following FA&CAO
Payment made through month
ECS/Bank
3 Quarterly return of Pay and Quarterly IInd following FA&CAO
Allowance month of Quarter
4 Book of Sanction Yearly 15th June of FA&CAO
following year
5 Annual Statement of Group Yearly 15th June of FA&CAO
Insurance Scheme following year
6 Annual Statistical Yearly 15th June of FA&CAO
Statement No.40 following year
__________________________________________________________________________________
ESTT. Section Chapter 13 Rev 00 Page 1 of 1 01.01.09 Approved By______________

Sr.DFM'S OFFICE , WEST CENTRAL RAILWAY , BHOPAL Process Manual
REGULAR PAYSHEET PROCESSING
Regular Paysheets Recd. From

Personnel,RPF,RRB,ENGG Depts.
AU6 Nos.
Alloted
Scale Check
Internal Checking of Paysheets for

Discrepancies
NO Preparation of CO7. Put

IF
up to ADFM for
ERRORS
Signature
YES
Paysheets along with

Send Back to Dept. Posting in SAR in case of
Deduction Voucher Handed
for Rectification Gazetted Officers Paysheets
Over to Pay Office Through
Books Section
After receipt of Paysheets By Books section

Cheques are prepared and Cheques alongwith CO7s
Paid Pay sheets are sent back by Pay office, after
and other vouchers handed over to Pay office staff for
payment having been made to the employee, to the
EFT/ECS payment data is forwarded to Central Bank
Records section.The activity of Record section which
Of India for onward transfer the amount to respective
issues acquittance certificate to Divisional Cashier is
bank of the employee.The process of Books section
defined in Admn section procedure manual.
defined in Books section procedure manual.
END
ESTT. SECTION CHAPTER 14 REV 00 01.01.09 Approved By__________

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
NO Preparation of CO7. Put

IF
up to ADFM for
ERRORS
Signature
YES
Paysheets along with

Send Back to Dept.
Deduction Voucher Handed
for Rectification
Over to Pay Office Through
Books Section
After receipt of Paysheets By Books

section Cheques are prepared and Paid Pay sheet sent back by Pay
Cheques alongwith CO7s and other office to Records section.Record
vouchers handed are over to Pay office section activity defined in Admn
staff.The process of Books section is defined section procedure manual.
in Books section procedure manual.
END
ESTT. SECTION CHPATER 15 REV 00 01.01.09 PAGE 1 OF 1
ESTT. SECTION CHPATER 15 REV 00 01.01.09 PAGE 1 OF 1

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 Approved By__________

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY PROCESS MANUAL
LIST OF RECORDS
Section: ____________________
ESTABLISHMENT
any
DP Register AC/BPL/ESTT/DPR/01 A1412 AA 10 years
1
2 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
3
PLB passing Register AC/BPL/ESTT/PLB/04 AA 5 years

4
JV Register AC/BPL/ESTT/ JVR/05 G.359 AA 5 years

5
CO7 passing Register AC/BPL/ESTT/ CO7/06 A.209 AA 5 years

6
7 Pay order passing Register AC/BPL/ESTT/PO/08 AC.298/G.1688 SO 5 years
AC/BPL/ESTT/ FSC/09
8 FSC posting Register A.A. 5 years
CO6 Register AC/BPL/ESTT/ CO6/10

9 A.A. 5 years
Salary Audit Register AC/BPL/ESTT/ SAR/11

10 A.A. 10 years
A.1305
Saving Register AC/BPL/ESTT/ SAVING/12
11 S.O. 5 years
Cash Award Passing Register AC/BPL/ESTT/ CASHAWARD/13

12 A.A. 5 years
Objeciton Item Register AC/BPL/ESTT/OIR/14

13 S.O. 5 years
L.P.C Register AC/BPL/ESTT/ LPC/15

14 S.O. 5 years
O.T.and other allowances statements AC/BPL/ESTT/ OT/16

15 A.A. 3 years
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
ESTT.SEC. CHAPTER 17 page 1 of 2 Rev 00 01.01.09 Approved BY_______

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY PROCESS MANUAL
ESTT.SEC. CHAPTER 17 page 2 of 2 Rev 00 01.01.09 Approved BY_______

SR.DFM’S OFFICE , WEST CENTRAL RAILWAY BHOPAL PROCESS MANUAL
Amendment New
No. Rev No.
_______________________________________________________________________________________
ESTT Sec Chapter 18 Rev:00 01.01.09 Approved by _______________

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 :
(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 Approved By______________

INTRODUCTION :
The main function of Establishment section is to carry out internal checks based on
prescribed rules and regulations. Scrutiny of claim cases, Vetting of Vouchers, concurrence of
Proposals, and passing the claims are the four major categories.There functions are performed with
respect to the establishment Code, Establishment Manuals, Master Circulars issued by Railway
Board and 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
________________________________________________________________________________________________

All the Codes issued by Ministry of Railways have Presidential sanction,
therefore; any violation of these provisions would be treated as major
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
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:
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 .
_______________________________________________________________________________
Estt.Section Chapter 4 page 1 of 1 Rev 00 01.01.09 Approved by ___________

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_____________

xv) 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 Approved By_____________

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.
____________________________________________________________________________________________

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 Page 2 of 29. Rev:00 01.01.09 Approved by_________________

• 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.

ii). 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.
b.) 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 Cases-
An 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:
a) 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 Rs.7.50 Lacs
B (b)Action against militants, terrorist, Extremists Rs.7.50 Lacs

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. 01-
05-2007).
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
A.A. 1 DAY
S.O. 1 DAY
ADFM/SRDFM 1 DAY
Joint Signature 1 Day
2.3) 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.
(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 01-
10-1999 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: -

a) 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. PC-
IV /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. 27-
09-99. 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.
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. - [1413 A1]
5.) 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): -
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)
NOTE: - 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.

7.) 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. The total number of sanctions received in the section should be posted
correctly. 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
a) In the cases of Gazetted officers, 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. The pay bill
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.

c) Traveling Allowances statements 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
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. 4200/- Rs.210

Note: 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 journey is actually
performed by AC taxi 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, Same as at (i) above with the exception that
Rs. 6600 ,Rs.7600, Rs. 8700 and Rs. journeys by AC taxi will not be permissible

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 +DA Rs.800+DA
(ii) Those drawing grade pay below Rs.4200 but thereon 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 +DA Rs.400+DA
below Rs. 7440 thereon thereon

*Hyderabad (UA),Delhi(UA), Banglore (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.

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. – [IREM VOL II PARA 2007]
II) 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.

(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

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
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.

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 of the SO / Result of Whether the
test checked check vouchers elected SSO(A)who had test Test check discrepancy
prescribed for test check Checked the item in col.6 has
been pointed
out by the
supervisory
staff
1 2 3 4 5 6 7
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.
Check Register.
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

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 Extent of check by SO(A)/SSO
Work Officer. (A)
Foreign Service Monthly review 5 items to be checked completely

Contributions every month, and monthly
register review.
Payment under 1 case per month 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 8
Bills Bills of 4 non-Gazetted staff non-Gazetted staff
Leave application of One leave application every 2 leave applications per month
Gazetted Officer alternative month
Journal Voucher One JV every month 4 JVs every month.
Last Pay Certificate One LPC every month 2 LPCs every month
Service Cards 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 This fund is

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

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 %.

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.

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.

ii) After Selecting Internal Check menu he will 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

Sr.DFM’s Office, West Central Railway, Bhopal 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
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Sr.DFM Office, West Central Railway, Bhopal AFRES USER Manual
• 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
3.0) 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 Approved By_____________

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.
___________________________________________________________________________

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.
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
___________________________________________________________________________

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:
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 Amount CO7 amount is displayed.
Confirm Click against the CO7 user want to confirm the CO7.
CO6 Details Like CO6
Number, Date, party name These are details of the CO6 numbers of the CO7
Passed, Deducted & Net
Amount, Pay Mode, 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).
___________________________________________________________________________

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 re-
pass 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
___________________________________________________________________________

against the bill.

Objection Amount Enter the amount for which user have raised the objection.
5.5) 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
details are given below:
Prompt 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.
___________________________________________________________________________

Bill Description 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 Enter or select from list the code of the expenditure head to which
the bill will be attached.
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 Enter or select from list the code of the expenditure head to which
the bill will be attached.
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.
___________________________________________________________________________

FORM LAY OUT: WINDOW FOR SALARY BILL REGISTRATION:
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, Recovery, net &cash Pay Bill ID.
Amount, Employee 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) 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)
Prompt 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.
___________________________________________________________________________

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):
Prompt 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.
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5.9) Menu:-Employee Bank Payment

This option is used to make bank payments for the employees’ salary.
FORM LAY OUT window for Employee Bank Payment:
The details regarding kind of data accepted by the AFRES System and other details are
given below:.
Prompt 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.
___________________________________________________________________________

5.10) Menu :-Establishment Bill Registration

This option is used to register salary / pay bills.
FORM LAY OUT window for Establishment Bill Registration:
Prompt 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.
Bill Unit, AU, Pay Category,
Passed, Recovery ,Net ,Cash These are salary bill details
Amount Employee Chq. Amt.,
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 Registration-

This option is used to register pay / salary bills of the employees.
___________________________________________________________________________

FORM LAY OUT window for Supplementary Bill Registration:
Prompt 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, Pay
Category, Passed,
Deducted, Net Cash These are pay bill details of the specified pay bill ID
Amount, Employee Chq.
Amt. NRB Chq. Amt.
Clerk ID
Remarks Enter the Remarks
Clerk ID Enter Clerk ID, must be valid.
Employee Code, Name ,
Earning / Deduction These are details of the employee pay bill.
Desig. Code, 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.
___________________________________________________________________________

FORM LAY OUT window for edit earning deduction amounts:
details are given below:-
Prompt Description
Pay Bill ID Enter the pay Bill ID in which user want to edit
earning/deduction.
Pay Bill Date, Pay
Category,CO6 Number ,AU, These are pay bill details of the specified pay bill
Passed ,Deducted ,Net, RB 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.
___________________________________________________________________________

FORM LAY OUT window for Establishment Bill Passing:
Prompt Description
CO6 Number Enter the CO6 number
CO6 Details, Pay The CO6 and Pay details will be displayed. Click Save
Details to pass the bill.
6.0) 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 AFICR05
___________________________________________________________________________

Pending Bills Report AFICR20

List of Bills Pending AFICR54
Weekly Progress Report AFICR06
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
Supervisor AA
S. No. Activity Detail Dept.
Code Code
Scrutiny & Passing of
Gazetted Officers SO A.A.
Commercial, Loco Running SO A.A.
SO A.A.
ENGG.(ADEN HD,ET), RPF SO A.A.

(A) Regular P/sheets ,Special paysheets and Pay orders, affixation of pay,
composite transfer grant and other arrear claims like HRA, CCA, NDA TA, S&T, C&W Dept SO A.A.
1 P.L.B paysheets etc.Pay orders as per honorable court's rulings, Work man's
OPTG Dept., Cash Award
compensation Act & so on . SO A.A.
Pay Orders
Medical, Accounts, Loco
SO A.A.
Staff (L.I. etc.)
DRM Building Staff, AMM/
ELS/ ET, RRB, ADEN/ SFY SO A.A.
and SVPI
ADEN/BPL/BINA, CLASS
SO A.A.
III ENGG. STAFF.
(B) Pay Orders of Staff Benefit Fund Pay Orders. All departments SO A.A.
SCRUTINY OF VOUCHER
(A) All TA journal vouchers received for pre check for inclusion in regular
SO A.A.
2 paysheets for those employee whose basic pay is beyond
Departments as Specified in
Point 1(A)
(B) Post- check of P.L.B. cards SO A.A.
Estt. section Chapter 8 Rev : 00 page 1 Of 3 Approved By__________

Supervisor AA
Code Code
CHECKING AND VETTING OF CLAIMS
(A) All establishment proposals of gazetted and non-gazetted staff for correct
3 fixation of pay and other claims Departments as Specified in
S.O. A.A.
(B) Vetting of Last Pay certificate (LPC) of gazetted and non gazetted staff Point 1(A)
who have been transferred to other accounting unit.
(A) Obtain Service record of officers who have arrived on transfer from other
4 A.A.
accounting unit.
All departments S.O.
(B)Verification and Recording of vetted LPC's of gazetted and non gazetted
A.A.
staffs who have arrived on transfer from other accounting unit.
To Forward :
(A) Service record of gazetted officer who have been transferred to other
5 SO A.A.
accounting unit.
(B) All monthly,quarterly,half yearly ,and other MIS & information Sought
SO
through Right to information
PREPARATION OF JV
(A) Journal voucher( JV ) for rectification of Wrong allocations, if any A.A.

6 (B) ATC/ATD and JV for adjustment of claims passed for other accounting Point 1(A)
SO A.A.
unit/Rly or credit/debit amount received from other accounting units/Rly.
(C) ATD/ATC related to cash award All departments A.A.

Supervisor AA
Code Code
MAINTENANCE
(A) Foreign service contribution register (FSC) for record of FSC charges for
SO A.A.
those employees who have gone on deputation.
All departments
7 (B) Salary Audit Register of gazetted officers. SO A.A.
(C) D.P.register and special paysheet/pay order passing register. SO A.A.
Point 1(A)
(D) Scale check register for all class III and clas IV employees and posting and
All departments SO A.A.
review of scale check register
MISCELLENOUS WORK:-
(A) Running of Audit Trail
8 Related with Estt. Section SO
(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.



Sr.DFM'S Office, West Central Railway , Bhopal Process Manual
ESTABLISHMENT SECTION STAFF SHEET
S.No. Name Designation

1 SMT. REETA MISHRA S.S.O-I
2 A.K.PANDEY S.S.O.-II
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 Approved By_____________

Sr.DFM'S Office, West Central Railway , Bhopal Process Manual
Estt. Section Chapter 9 Rev:00 01.01.09 page 1 of 1 Approved By_____________

Document No: PF
January 01, 2009
PROVIDENT FUND SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : soestt@rediffmail.com
Compiled By CO-ordinated by Reviewed by Reviewed by Approved by
(P.K.JAIN) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) ( AJAY SHARMA) (HIRA BALLABH)

SSO/PF SSO/ISO ADFM ADFM SR.DFM
CONTENTS
Revision. No/Date No. of

Chapter NO. Title
00 01 02 Pages
3 Source of references 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
8 01/01/09 01
Mapping Chart
10 Calendar of Returns 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 Changes to Process Manual 01/01/09 01
PF Section: 1 Page 1 of 1. Rev:00 01.01.09 Approved by __________________

ABBREVIATIONS
Sr
No. Term Expansion
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
7. CO6 Cash Order No.6
8. D.L.I. Death Linked Insurance Scheme
9. F.A.&.C.A.O Financial Advisor & Chief Accounts Officer
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
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 ____________

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 Approved by ________


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
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.
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
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)
available in the form of Master, circulars on PF rules.
In this documents instead of reproducing details from codes and manuals the
relevant Para has been quoted in abbreviated form . For example 1335 A1
Accounts Department Volume-I.
______________________________________________________________________________

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 __________

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 Approved by _____________

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.
________________________________________________________________________________________

5.2.3) Adjustment of Inward Ledgers
i) 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.
________________________________________________________________________________________

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) Annual Reconciliation
i) 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.
________________________________________________________________________________________

5.4) 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).
________________________________________________________________________________________

5.7) SANCTION OF WITHDRAWALS FROM PROVIDENT FUND: -
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.
________________________________________________________________________________________

(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. If the
advance/withdrawal is for marriage purposes, other 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
________________________________________________________________________________________

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:
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]
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 Name of the Result of Whether the
work test Test check vouchers elected SO/SSO (A) who Test check discrepancy
checked prescribed for test check had test checked in col.6 has
the item been pointed
out by the
supervisory
staff
1 2 3 4 5 6 7
________________________________________________________________________________________

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.
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.
appraisal by the checking authority of the quality of performance of the clerks whose
work came up for test check.
Gazetted Officers. The intervals at which different registers maintained in Accounts
Offices should be put up for inspection by 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
________________________________________________________________________________________

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

_____________
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 01.01.09 Approved by __________

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 which account is (or particular year)
opened
6th to 8th Digit Represent Zonal Railway code i.e. 036 for WCR
9th to 11th Digit Represent Associated i.e.‘005’ for
Accounting unit code Sr.D.F.M’s/BPL
12th to 16th Digit Represent Railway servant Commencing from
Number 00001
iv) 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.
_______________________________________________________________________________________

v) 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 by exercising the reports designed for the
purpose connected with AFRES , followed by preparation of carata ('^')separated text
_______________________________________________________________________________________

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.
_______________________________________________________________________________________

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

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 Approved by ___________

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 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.
Employee Name The employee name to be entered in case of a new employee.
Father /Husband Father / Husband Name is Displayed
Designation Designation is displayed
Account Unit Accounting Unit is displayed
Bill Unit Bill Unit is displayed
Department PF Unit is displayed
Pay Category Pay Category is displayed
Scale Code The pay scale of the employee
Date of Birth The Date of Birth of the Employee
Date of appointment The date of appointment of the Employee
Basic Pay The current basic pay of the employee
Date of Join The date of joining this Unit
Sex The sex of the employee
2.2) 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 Page 2 of 18 Rev:00 01.01.09 Approved by ______________

The details regarding kind of data accepted by the AFRES System and other particulars are given below:-
Prompt Description
PF Number 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 Father / Husband name is displayed
PF Unit PF Unit is displayed
Status Status is displayed
Entry to PF Account Entry to PF Account is displayed
Nominee Type Nominee Type is displayed
Nominee Name Nominee Name is displayed
Relationship Relationship with nominee is displayed
Age Age of the employee is displayed
Percentage Percentage as given by the employee while nominating is
displayed
2.3) 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.

Form Lay out: Transferred employee allow as a new employee
particulars are given below:
Prompt Description
Employee Code 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 Account Unit 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.
Transfer Year & Month 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.
Transfer Amount The transferred amount has to be entered here. This will not take negative value.
This field cannot be left blank.
No. Of Final Withdrawal 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.
Cum. Final Withdrawal User has to enter the cumulative final withdrawal amount in this field. This
field will not take negative values.
Temporary Withdrawal Date The temporary withdrawal date is entered in this field. The date format is
'DD/MM/YYYY' or 'DD/MM/YY'.
Temporary Withdrawal Amount The Temporary withdrawal amount is entered in this field.

Temporary withdrawal outstanding The Temporary withdrawal outstanding has to be entered in this field and it
cannot be negative.
Transaction Type The transaction type can be selected from the list or can be
manually entered.
Debit/Credit 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.
Amount 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.
Balance The formula used for balance: Transferred employee: Year
OB - Debits + Credits. New employee: Debits - Credits.
2.4) 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 Account unit is displayed
Designation Designation of the employee is displayed
Year Opening Balance Opening Balance of the year is displayed
PF Balance PF Balance is displayed
Final Withdrawal Amt for Year Final Withdrawal Amount for the Year is displayed
No. of Cumulative Number of Cumulative PW is displayed
PW (Permanent withdrawals)
Cumulative Amount Cumulative Amount is displayed
No. of PW Number of PW is displayed
Temporary Withdrawal Amt. Temporary Withdrawal Amount is displayed
Date Date is displayed
Balance Balance is displayed

Closure Date Enter the date. Closure date cannot be less than
the date of joining and greater than Current
date.
Reason Enter the Code for Reason Or click on the Combo and
choose the Reason.
2.5) 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 Enter the PF number. Employee Name would be
automatically displayed.
Year Opening Balance Year Opening Balance is displayed
PF Balance PF Balance is displayed
Final Withdrawal amount for year Final Withdrawal Amount for Year is displayed.
No. Of Cumulative PW Number of Cumulative PW is displayed
Cumulative Amount Cumulative Amount is displayed
No. Of PW Number of PW is displayed
Temporary Withdrawal Amount Temporary Withdrawal Amount is displayed.
Date Date is displayed
Closure Date Closure Date is displayed
Closure Reason Closure Reason is displayed
Revoke Date 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.
Revoke Reason Enter Revoke Reason
2.6) Menu : Application - Entry

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
Accounting Unit Account Unit is displayed
Bill Unit Bill Unit is displayed & Bill Description displayed
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

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
Prompt Description
Type of Settlement Type of Settlement
Settlement date Settlement date
Case Number Case number
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.

Form Lay Out: Application – Return
The details regarding kind of data accepted by the AFRES System and other particulars are given
below:
Prompt Description
Application Code 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 Application Date is displayed
PF Number PF Number is displayed
PF Type PF Type is displayed
Return Date 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.
Reason 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.
2.9) 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.

Form Lay out: Audit Application
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.
Employee Code PF Number is displayed
Accounting Unit Account Unit is displayed
Bill Type Withdrawal type
Bill Description Bill Description displayed
Sub Type PF Type is displayed
Basic Employee Basic pay is displayed
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
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

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
2.10) 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
below:
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
2.11) 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.

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
below:
Prompt Description
Section Enter or select the section, which contains the CO6 numbers a
user want.
CO7 Number This is the CO7 number that will be generated after a user select
CO6 numbers and press Enter.
CO7 Date System date will appear
CO6 Details CO6 number details for the chosen section are displayed in this
grid.
Select Click here to select the CO6 for which a user want to post CO7.
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:

below:
Prompt Description
Section Enter Section
Confirm CO7's
CO7 Number CO7 details like CO7 Number, CO7 Date & CO7 Amount will
CO7 Date be displayed.
CO7 Amount
Confirm On selection, a user will be allo a userd to confirm the CO7.
CO6 Details
CO6 Number CO6 Details like CO6 Number, CO6 Date, Party Name,
CO6 Date Passed Amount, Deducted Amount & Net Amount, Pay
Party Name Mode & Bank Code will be displayed.
Passed Amount
Deducted Amount Note: When a user press Save button, Sanction, Contract &
Net Amount Cash Authorization will be updated.
Pay Mode
Bank Code
2.13) 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

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
Updated Flag Updated Flag is displayed
Reference Number Reference Number is displayed
2.14) 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
below:
Prompt Description
GR Date Enter GR Date
Emp.Code Employee Code is displayed
Update Flag Updated Flag is displayed
Reference Number Reference Number is displayed
Reference Date Reference Date is displayed
2.15) Menu: Monthly Updation

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
below:
Prompt Description
Year & Month 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.
2.16) 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
below :
Prompt Description
Financial Year Processing Financial Year from control file is displayed in
the Format YYYY denoting to '19992000' for the year.

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
below:
Prompt Description
From Date Enter From Date
To Date Enter To Date
Recovery
Emp. Code Employee Code is displayed
Debit/Credit Sub-Type is displayed
Amount Debit/Credit is displayed
Update Flag Amount is displayed
Sub-Type Updated Flag is displayed
Reference Number Reference Number and Date is displayed
And Date
2.18) 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

Prompt Description
PF Number Enter PF Number. PF Number cannot be blank,

must be a valid PF Number.
Father/Husband Father/Husband name is displayed.
Final Withdrawal Number of PW is displayed
No. of PW(for the Year)
PW Amount (for the year) PW Amount is displayed
PW Cumulative (for the year) PW Cumulative is displayed
Temporary Withdrawal Last TW Date is displayed
Last TW Date
Last TW Amount Last TW amount 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
Amount Transaction Amount is displayed
Updated Displayed by default whether updation is done or
not.
2.19) Menu: Bill Query:
This option meant to view the Bill details and Application details for an Employee.
Form Lay out : Bill Query

below:
Prompt Description
PF Number Enter the Employee Code. The Application Details and

Bill Details are automatically displayed.
Father/Husband Father/Husband name is displayed.
Application Code Application Code is displayed
PF Type PF Type is displayed
Application Status Application Status is displayed
Reason Reason is displayed

ACTIVITY/ RESPONSIBILITY MAPPING CHART (PF SECTION)

S. No. SCOPE OF WORK Supervisor
AA Code
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.
Generation of PF Ledgersf from the system for the Sett. cases of the
7 SO A/C ASTT.
employees and forwardto Settlement Section.
8 Monthly and Annual Reconciliation of Accounts SO A/C ASTT.
9 Dealing with PNM/PPM cases and other complaints recd in the SO A/C ASTT.
10
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 Running of Audit Trail SO
PF Section Chpater 08 Page 1 of 1 Rev 00 01/01/09 Approved by: ________________

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 10th of the following month
Accounts
after closing of monthly Accounts.
6. Allotment of 16 Digit Pan No .for 3 Days from the receipt of
NPS entrants applications.
7. Uploading of NPS data to NSDL 10th of the following month after
closing of monthly Accounts
8. Annual reconciliation of PF 30 Days after closing of Annual
Accounts Accounts
9. Correction/Amalgamation of PF 3 Days
Accounts
10. Issue and printing of PF Pass 30 Days after closing of the Annual
Books Reconciliation.

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.”
____________________________________________________________________________
PF Section Chapter 9 page 1 of 1 Rev 00 01.01.09 Approved by_______

CALENDAR OF RETURNS

NO. submission submitted
1 Annual PF Reconciliation Yearly 30th September FA&CAO
Statement
2 10 Days Report 10 Days Every 11th Day SR DFM
3 Quarterly Report A Quarter First Week Of SR DFM

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:

Processed Processed
Total Recd
In Time not in time
Passing of Pf loan
1 Applications Within 3 working days
Preparation of PF Ledger
2 for retiring employees 7 working days
Adjustment of Inward PF
within 1 month for local and 3
3 ledger
months for foreign Railway
Transfer of Outward PF 1 Month from the date of
4 Ledgers L.P.C.
Monthly Reconciliation of
5 10th of the following month
PF Accounts
Allotment of 16 Digit Pan
6 3 working days
No .for NPS entrants
Uploading of NPS data to
7 10 th of the following month
NSDL
Annual reconciliation of PF
8 30-Sep
Accounts
Correction/Amalgamation
9 3 working days
of PF Accounts
Issue and printing of PF 1 month after Annual
10
Pass Books Reconciliation
SSO - PF -I SSO PF -II SR.DFM ADFM

(Name & Seal) (Name & Seal) (Name & Seal)
QF/12/1 Chapter11 Page 1 of 1 Rev 00 01/01/09




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 D.P.GHOLE A.A.
6 HAIDAR ALI 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 Process Manual
PF Section Chpater 12 Page 2 of 1 Rev 00 01/01/09 Approved By___________

Sr.DFM Office,West Central Railway,Bhopal process Manual
LIST OF RECORDS
Section: __PROVIDENT FUND
Records
S. No. Record Name/ no. Details/Formats used Retention Period
Custodian
MONTHLY RECONCILIATION
1 AC/BPL/PF/REC/NCPF/RECONCILIATION WORK/01 so 5 YEARS
ANNUAL RECONCILIATION
2 AC/BPL/PF/LETTERS/02 CORROSPONDENCE so 5 YEARS
INWARD LEDGER AND THEIR

3 AC/BPL/PF/I/W LEDGER INWARDS/03 so 10 YEARS
RJV
ATD RECD FOR THE O/W

4 AC/BPL/PF/ATD/ATD & OTHER ADJUSTMENT/04 LEDGER& RJVS,ADJUSTMENT so 5 YEARS
RJVS.
RECORD DETAIL OF INWARD

5 INWARD LEDGER REGISTER/05 so 10 YEARS
LEDGER
RECORD DETAIL OF
6 OUTWARD LEDGER REGISTER/06 so 10 YEARS
OUTWARD LEDGER
INCOMING PF EMPLOYEE
7 INWARD EMPLOYEE REGISTER/07 so 5 YEARS
DETAILS AND ACTIVATION.
INCOMING PF LEMPLOYEE'S
8 AC/BPL/PF/ACTIVATION/PF ACTIVATION/08 ORDERS,LETTERS,NOMINATI so 5 YEARS
ON ETC.
IMP LETTERS AND

9 AC/BPL/NPS/POLICY / RECON./09 so 5 YEARS
RECONCILATION
10 AC/BPL/NPS/MISC/10 GENERAL CORROSPONDENCE so 5 YEARS
11 PF Ledger/11 A.A. 10 YEARS
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 process Manual
pf sec Chapter 13 11-11-09 REV: 01

SDFM Office, West Central Railway, Bhopal Process Manual
PF SECTION FUNCTIONAL CHART
Sr DFM
ADFM
SSO
(A1)
A.A.
A.A A.A. A.A. A.A.
(B2)
(B1) (B3) (B4) (B5)
PF Section Chpater 14 Page 1 of 1 Rev 00 01/01/09 Approved by:_____________

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 LEDGER OF SETTLEMENT CASES AND INWARD PF LEDGER PROCESS FLOW CHART
Receipt of sett. Receipt of

cases inward ledgers
applications
POSTING
INTERNAL IN
NO. GIVEN REGISTER
Preparation
Scrutiny of of J.V.
case
Preparation of Books
ledger Section
Resubmitted to Further process of

Settlement JV is defined in
section Books section
procedure.
Further process of
PF ledger is defined
in Settlement section END
procedure.
END

PF ENQUIRY, COMPLAINTS AND PNM/PPM ITEMS PROCESS FLOW CHART
Receipt of Enquiry &

complaints or
PNM/PPM Items
Linked with
department
Corrective
action
END

Amendment
Date Chapter Particulars of Amendment
No.
_______________________________________________________________________
PF Section Chapter 16 page 1 of 1 Rev:00 01.01.09 Approved by __________________

_______________________________________________________________________
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)
To affix recent
Acknowledgement No. Coloured photograph
(To be filled by FC) (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 :

Signature/Left Thumb Impression
Section A - Subscribers Personal Details ( * Indicates Mandatory Field) of Subscriber in black ink
1. Full Name (Full expanded name: initials are not permitted)
Please Tick as applicable, Shri Smt . Kumari
First Name *
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 else,

Flat/Unit No, Block no. *
Name of Premise/Building/Village
Area/Locality/Taluka
District/Town/City *
State / Union Territory *
Country *
Pin Code *
8. Phone No.
STD Code Phone No.
9. Mobile No.
Annexure S1 Page 2
10. Email ID
11. Subscribers Bank Details: (Please refer instruction no. 4) Savings A/c Current A/c
Bank A/c Number
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 Y Signature/Left Thumb
Impression of Subscriber
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 D M M Y Y Y Y
3. PPAN (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 Rubber Stamp of the DDO

Designation of the Authorised Person : _________________________________
Name of the DDO ______________________
Date :
D D M M Y Y Y Y Department / Ministry _______________________

Annexure S1 Page 3
Section C - Subscriber’s Nomination Details (* Indicates Mandatory Field for nominee)

1. Name of the Nominee *:
1st Nominee 2nd Nominee 3rd Nominee
First Name * First Name * First Name *
Middle Name Middle Name Middle Name
Last Name Last Name Last Name
2. Date of Birth (In case of a minor)*:

3. Relationship with the Nominee*:

4. Percentage Share *:
1st Nominee % 2nd Nominee % 3rd Nominee %
5. Nominee’s Guardian Details (in case of a minor)*:

1st Nominee’s Guardian Details 2nd Nominee’s Guardian Details 3rd Nominee’s Guardian Details
First Name * First Name * First Name *
Middle Name Middle Name Middle Name
Last Name Last Name Last Name
6. Conditions rendering nomination invalid:

Section D - Subscriber Scheme Details

1st Scheme 2nd Scheme 3rd Scheme
Pension Fund Managers Name/Code Pension Fund Managers Name/Code 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 I-
Pin (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) Each box, wherever provided, should contain only one character (alphabet/number/punctuation mark) leaving a blank box after each word.
d) '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.)
e) 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.
f) Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.
Sr.
Item No Item Details Guidelines for Filling the Form
No.
Section A - Subscribers Personal Details
1 3. Date of Birth All Dates Should be in “DDMMYYYY” Format
2 6. 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
3 8, 9, 10
& Email ID id” so that Subscriber can be contacted in future for any discrepancy.
Subscriber’s Bank If Subscribers mentions any of the bank details, except MICR Code all the bank
4 11
Details 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.
Kindly provide the PPAN (Permanent Pension Account Number), if it has been
5 3. PPAN
allotted to the subscriber by the concerned PAO.
1. PAO/CDDO Reg. No. and DDO Reg. No. are the unique Registration
number allotted by Central Recordkeeping Agency.
PAO/CDDO Reg. No.
6 8&9 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
7 4. 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
8 5. 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.
GENERAL INFORMATION FOR PRAN SUBSCRIBERS

a) 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).
b) 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.
c) The Subscriber can obtain the status of his/her application from the CRA website or through the respective PAO/CDDO.
d) For more information
Visit us at http://www.npscra.nsdl.co.in
Call us at 022-24994200
e-mail us at info.cra@nsdl.co.in
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

Telefax: : 0755-2457138
E-mail : sox1wcr@rediffmail.com
Compiled By CO-ordinated by Reviewed by Approved by
(Suresh Chand) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) (HIRA BALLABH)

SSO/x1 SSO/ISO ADFM SR.DFM
CONTENTS
Rev. No/Date No. of

Chapter Title
00 01 02 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
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
X-1 Section: 1 Page 1 of 1. Rev:00 01.01.09 Approved by __________________

ABBREVIATIONS
1. A.M.M. Astt. Material Manager
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
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) Senior Divisional Electrical Engineer (Traction distribution)
26. Sr.DFM Senior Divisional Finance Manager

28. TV Transfer Voucher
_______________________________________________________________________________
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
regard must be paid to follow these golden principals as given below :

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 Approved By______________

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 Approved By______________

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
Zone.
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
Accounts Department, Volume-I.
_______________________________________________________________________________
X1 Section Chapter 4 page 1 of 1 Rev 00 01.01.09 Approved by ________

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 Approved By ___________

(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 Approved By ___________

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 made.
j) 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_______________

d) 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.
__________________________________________________________________________________________

(F) 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.
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) The bills are received through CMS BPL dully accepted by him.
b) 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.
__________________________________________________________________________________________

d) 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
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.
__________________________________________________________________________________________

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.—
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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
__________________________________________________________________________________________

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
__________________________________________________________________________________________

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.
__________________________________________________________________________________________

ENGINEERING CODE-
PARA 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
__________________________________________________________________________________________

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).
__________________________________________________________________________________________

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.

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.
__________________________________________________________________________________________

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
__________________________________________________________________________________________

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.
__________________________________________________________________________________________

8) 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

__________________________________________________________________________________________

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]
Item of Extent of Test Particulars of Name of the Result of Whether the
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
checked item pointed out by
the
supervisory
staff
2 3 4 5 6 7
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.
12.8) Test- Check of registers:
__________________________________________________________________________________________

12.9) Periodicity of submission of Test- Check register to Officers:

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.
__________________________________________________________________________________________

AFRES USER MANUAL

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 AFRES USER
MANUAL
(A) 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 APPROVED BY_________

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 This is the Party Name or contractor name for the bill
type alongwith the bill description and bill amount.
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:
_____________________________________________________________________________________________

MANUAL
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.
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:
_____________________________________________________________________________________________

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:
Prompt 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.
Select Click here to select the CO6 for which you want to
_____________________________________________________________________________________________

MANUAL
post CO7.
(C) 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
Prompt Description
Section Enter or select the section, which contains the CO7 numbers you want to
confirm.
Confirm CO7’s This grid will display the CO7 details of the specified section.
Confirm Click against the CO7 you want to confirm.
CO6 Details CO6 Number
_____________________________________________________________________________________________

MANUAL
CO6 Date Party Name,
Passed Amount Deducted These are details of the CO6 numbers of the CO7
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.
_____________________________________________________________________________________________

MANUAL
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 Enter the amount for which you have raised the objection.
(E) Menu: Other Bill Registration and Passing:

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.
_____________________________________________________________________________________________

MANUAL
Bill ID Enter Party Bill Number. If bill for the bill type is already entered,
respective CO6 Details are displayed.
Bill Description This is the Party Name or contractor name for the bill type alongwith
the bill description and bill amount.
X-Code Enter or select from list the code of the expenditure head to which the
bill will be attached.
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 Enter or select from list the ID / name of the clerk who is passing the
bill.
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 Enter or select from list the recovery code . The description is displayed.
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 Indicate whether the amount will be credited or debited.
(F) Menu: Bill Passing (Miscellaneous):
This option is used for to pass miscellaneous bills such as
telephone, vehicle, LAW bills, advertisement bills, water / electricity
_____________________________________________________________________________________________

MANUAL
and deposit bills. The entries you will be prompted for will depend on
the type of bill.
Form Layout: Bill Passing (Miscellaneous):
Prompt 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 If Pay Mode is 'Cash', bank code will be disabled.
Bank Code 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.
_____________________________________________________________________________________________

MANUAL
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.
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.
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.
_____________________________________________________________________________________________

MANUAL
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 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.
Scope Of Work Dept. Supervisor AA
No.
Checking and passing of:-
(A) STORE BILLS:-
( i )C.O.S. Purchase Order Store Bills. ALL DEPTT B3
(ii)D.M.M. Purchase Order Store Bills. ALL DEPTT 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
(B) PETTY BILLS:-
1 ( i )Repair Bills ALL DEPTT B1
A1
( ii )RRB Advertisement Bills. RRB B1
(iii ) RRB Telephone Bills RRB 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) ALL DEPTT B1
XI Section Chapter 8 Page 1 of 2 Rev 00 01.01.09 Approved by: ________________

Sr.DFM'S Office,West Central Railway ,Bhopal Process Manual
SR. Supervisor AA
Scope Of Work Dept.
No. Code Code
( E ) Medical Bills:-
( i ) Hospital Bills for referred Railway employees. MEDICAL DEPTT. B1
AKHILESH
(ii) Medical Medicine Purchase Bills. (Purchase orders issued by CMD JBP JAIN
MEDICAL DEPTT. B1
and CMS BPL)
(F ) Electricity Bills:-
1 ( i ) Traction Bills ELECT(TRD) B2
( ii ) High Tension Bills (HT bills) ELECT (G) A1 B2
(iii) Low Tension Bills . ( LT Bills) ELECT (G) B2
( G) Pay orders:-
( I ) Refund of Security Deposit. ALL DEPTT B3
(ii) RRB EXAM Petty Pay orders. RRB BPL B1
(iii) Commercial Claims refund. COMML B3
Preparation of Work Schedule for Demand NO.16 for Actual And Approximate
2 ALL DEPTT B4
Account Current.
Maintenance of Suspense Head "Security Deposit), Posting and
3 Reconciliation with General Books and prepartion of Bi Monthly,Half Yearly ALL DEPTT B3
and Annual Suspense Review of SD.
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 ALL DEPTT B3
ATD/ATC and TV for Demand NO.16
A1 B1.B2.B
5 Issue of ATD/ATC to HQ and other Accounting Units (if requires) ALL DEPTT
3, B4
6 Adjustment of Store Monthly Summary(SMS) by preparing JV. ALL DEPTT B3
Raising of Debit of 50 %expenditure Incurred by RRB for conducting various
7 RRB BPL B1
Exams to South East Central Railway Bilaspur.
Preparation of Annual Statements for Demand NO.16 Including Block
8 ALL DEPTT B4
Account.
Miscellenous work:-
(a) Running of Audit Trail Related with XI Section

9
(b) Corrospondence related with R.T.I. and other information reuired by HQ,
Related with XI Section
DRM etc.
XI Section Chapter 8 Page 2 of 2 Rev 00 01.01.09 Approved by: ________________

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
10 Advance Bills 3 days

SYSTEM AND ENSURE THAT ALL UPDATION /REVISION DURING THE MONTH ARE
TAKEN PLACE.”
____________________________________________________________________________________
X-1 SECTION CHAPTER 09 PAGE 1 OF 1 REV 00 01.01.09 APPROVED BY___________

CALENDAR OF RETURNS :

1 MONTHLY APPROXIMATE Monthly 5th of the FA&CAO
ACCOUNT CURRENT following month
2 ACTUAL MONTHLY Monthly 5th of the FA&CAO
ACCOUNT CURRENT following month
3 MONTHLY BILLS POSITION Monthly 5th of the FA&CAO

following month
4 BI MONTHLY STATEMENT Bi- AS PER DATE FA&CAO
Monthly FIXED BY HQ
5 HALF YEARLY STATEMENT Six AS PER DATE FA&CAO
monthly FIXED BY HQ
6 ANNUAL STATEMENTS:- Annually AS PER DATE 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_______________

_______________________________________________________________________________________
XI Section Chapter 10 page 2 of 2 Rev 00 01.01.09 Approved by_______________

MONTHLY REPORT
Month:

Target Period of
not in
Recd d In Time
time
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 ( I ) Advertisement Bills(RRB) 5 DAYS

10 ( J) Profarma Invoice Bills 3 DAYS
11 ( K) Advance bills 3 DAYS
SSO DFM
SEC: X1 Chapter 11 Page

1 of 1 Rev 00 01/01/09 Approved By____________
Sr.DFM Office, West Central Railway Bhopal Process Manual
XI SECTION CODE ALLOCATION SHEET

1 A.K.SHRIVASTVA S.S.O A1
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 Process Manual
XI-1 SEC CHAPTER 12: REV:00 01.01.09 PAGE 1 of 1 Approved by_______________

LIST OF RECORDS
XI SECTION
Section: ____________________
Format No., if Record No.
any
1 POLICY FILE AC/BPL/X1/01 (09-10) A.A.
HQ CIRCULAR AND RLY BD CIRCULAR
2 AC/BPL/X1/02 (09-10) A.A.
3 STAFF MATTERS AC/BPL/X1/03 (09-10) A.A.

MISC. CIRCULARS ON ADVOCATE
4 AC/BPL/X1/04 (09-10) A.A.
TEN DAYS POSITION OF BILLS
5 AC/BPL/X1/05 A.A.
APPX. & ACTUAL A/C CURRENT
6 AC/BPL/X1/06 A.A.
HQ. LETTERS AND REPLY
7 AC/BPL/X1/07 A.A.
ANNUAL STATEMENT OF P&L A/C

8 AC/BPL/X1/08 A.A.
BILL RETURNING AND CORRESPONDENCE FILE

9 AC/BPL/X1/09 A.A.
10 AUG. REVIEW AND RE/BE(09-10) AC/BPL/X1/10 A.A.
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 AC/BPL/X1/PO/22 A.A.
23 COS PO MODIFIED ADVICE AC/BPL/X1/PO/MA/23 A.A.
24 CORROSPONDENCE BILL AC/BPL/X1/PO/24 (09-10) A.A.
25 S.D. FILE AC/BPL/XI/SD/25 A.A.

ELECTRIC & TRACTION BILLS
26 A.A.
CORROSPONDENCE. AC/BPL/XI/26
CORROSPONDENCE OF SUPPLIERS BILL
27 A.A.
AC/BPL/XO/27
PO FILE
28 A.A.
AC/BPL/XO/28
COMML REFUND BILL FILE
29 A.A.
AC/BPL/XO/29
xi section chapter 13 01.01.09 page 1 of 1 REV : 01 Approved By________

Sr.DFM Office West Central Railway Bhopal Process Manual
FUNCTIONAL CHART
DFM
SSO (B1)
AA AA AA AA
A1 A2 A3 A4
XI-1 SEC CHAPTER 14 REV:00 01.01.09 PAGE 1 OF 1 APPROVED BY ______________

Process Flow Chart
Receipt of Bills/ Pay

Orders
Internal check
& passing of
Bills
CO7 ATD/ATC
Forwarded to Books Section

duly signed by SSO & ADFM for Forwarded to Books Section
preparation of cheque 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 Paid Bills sent back by
manual. 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_______________

__________________________________________________________________________________________
XI-1 SEC: Chapter 15 REV:00 01.01.09 PAGE 2 of 2 Approved By_______________

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 Return for
admissibility clarification or
or otherwise supporting
documents
Preparation of CO7through Preparation of ATD/ATC

AFRES and after signing by if required .
SO/DFM forwarded along with
vouchers to Books Section for
preparing cheque.
Handed over to Books

Section for further process.
After receipt of CO7s

alongwith all bills and vouchers
By Books section Cheques are Paid Bills sent back by Pay office
prepared and Cheques ( after delivery of cheques to
alongwith CO7s and other concern party )to Records section
vouchers handed over to Pay .Record section activity defined in
office staff. The process of Admn section procedure manual.
Books section defined in Books
section procedure manual.
END
_________________________________________________________________________
XI-1 SEC: Chapter 15 REV:00 01.01.09 PAGE 1 TO 2 Approved By_______________
Amend Remarks
ment Rev No.
No.
01 11-11-09 13 List of Record 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

Telefax: : 0755-2457138
E-mail : sox1wcr@rediffmail.com
Compiled By CO-ordinated by Co ordinated By Reviewed by Approved by
(P.K.JAIN) (D.N.DWIVEDI) ( Rajeev Shrivastava) ( AJAY SHARMA) (HIRA BALLABH)

SSO/XII SSO/ISO ADFM ADFM SR.DFM
CONTENTS
Rev. No/Date No. of

Chapter Title
00 01 02 Pages
2 Canons of financial propriety 01/01/09 01
4 Source of references 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
10 AFRES USER MANUAL 01/01/09 23
12 Monthly Report 01/01/09 01
14 Functional Chart 01/01/09 01
15 Section Process Flow Chart 01/01/09 06
16 Changes to process manual 01/01/09 01

ABBREVIATIONS
Sr.
No. Term Expansion
1. ADEN Assistant Divisional Engineer
3. ATD Advice of Transfer Debits
4. B.G. Bank Guarantee
5. C.A. Contract Agreement
6. CLA Chief Law Assistant
10. EMD Earnest Money Deposit
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
__________________________________________________________________________________
XII Section Chapter 01 Page 1 of 1 Rev:00 01.01.09 Approved by _______________

regard must be paid to these golden principals as given below :

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 Approved By______________

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 Approved By______________


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.
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 ,
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
_______________________________________________________________________________
X-1I Section Chapter 4 page 1 of 1 Rev 00 01.01.09 Approved by _______

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) Completion Report

.
(E) 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: -
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X-II Section Chapter 5 Rev 00 01.01.09 page 1 of 2 Approved By_______

(B) Correspondence with R.T.I. and Information required time to time by DRM,
HQ etc.
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X-II Section Chapter 5 Rev 00 01.01.09 page 2 of 2 Approved By_______

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.
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X-II SECTION CHAPTER 06 REV:00 01.01.09 PAGE 1 OF 17 Approved By___________

• 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.
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• 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 1601-
A-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, sub-
head.
• 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.
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• 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 Pay Order
3.1) Procedure for passing:
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 .
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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
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:
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
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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
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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.

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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
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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:
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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.
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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
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By___________
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
tendency to do the work casually.
7.7.7) RECORDING OF RESULTS OF TEST CHECK:

register in the form given below.
Sl. Item of work test Extent of Particulars Name of Result Whether the
No checked Test check of vouchers the SO / of Test discrepancy in
prescribed selected for SSO(A) check col.6 has been
test check who had pointed out by the
test supervisory staff
checked
the item
1 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
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By___________
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
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:
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. SO(A)/SSO (A)
1 Contractor’s Bills 1 running bill and one final bill 2 running bills and final
every month bills every month
2 Misc.Bills 1 bill every month 3 bills every month
3 Imprest Account 1 bill every alternate month 2 bills every month
4 Agreement and work 1 item every month 2 items every month
orders
5 Posting of Suspense General Review every month 3 entries in every
Register register and general
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By___________
review
6 Journal Vouchers 1 JV every month 2 JVs every month

7 Completion Report 1 completion report every One completion report
alternate month every month
8 Contractors Ledgers To be checked in respect of To be checked in respect
bills test checked vide item 1 of bills test checked vide
above item 1 above
9 Objectionable Items General review every alternate General review and
Register month 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.
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By___________
VII. 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
_________________________________________________________________________________________

By___________
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.
_________________________________________________________________________________________

By___________
• 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.
_________________________________________________________________________________________

By___________
Sr.DFM'S Office,West Central Railway,Bhopal Process Manual
ACTIVITY/ RESPONSIBILITY SHOWING CHART- XII SECTION

S. No. SCOPE OF WORK Superviso AA
r Code Code
CHECKING AND PASSING OF :-
(A)Contractor Bills:
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
(B)Imprest Bills:
fuel imprest of all departments A1 B2
1 General imprest of all departments A1 B4
(C)Pay Orders:
XRM, Arbitration fees,Court Fees A1 B3
MAX and other Misc A1 B1
(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
A1 B4
2 Receipt and disposal of paper security A1 B5
XII Section:CHAPTER 7 Page 1 of 2 Rev 00 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 AA
r Code Code
Maintainance of Various Registers
(A) XRM Suspence A1 B3
(B) Deposit Work A1 B3
( C ) Unsanctioned Exp A1 B3
(D) Completion Report A1 B3
3
(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
6 Disposal of Rly BD's Audit and A/C'S Reports A1 B3
ISSUE AND DISPOSALOF:
7 (A) TDS/INCOME TAX RETURN A1 B2
(B) Accepting of Revenue Transfer Vouchers and preparation of JV s

A1 B4
MISCELLENOUS WORK:-
8 A1
(B) Corrospondence with R.T.I. AND Informatiions required time to time by
DRM,HQ etc A1
XII Section:CHAPTER 7 Page 2 of 2 Rev 00 01.01.09

Approved by: _________
Sr.DFM's Office, West Cetral Railway,Bhopal Process Manual
XII SECTION CODE ALLOCATION SHEET

1 S.S.TOMAR S.S.O A1
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 Approved By_____________

SR.NO ACTIVITY TARGET PERIOD FOR CLEARANCE
1 Water Bills 3 working days (From the date of receipt)

2 Contractor Bill (on account) 3 working days (From the date of receipt)
3 Contractor Bill (Final) 10working days (From the date of receipt)
4 Telephone Bills 3 working days (From the date of receipt)
5 Imprest Bills 3 working days (From the date of receipt)
6 Miscellaneous Bills 3 working days (From the date of receipt)
7 XRM Pay orders 3 working days (From the date of receipt)
10 News Paper Bill 3 working days (From the date of receipt)
11 Disposal of Paper Security 3 working days (From the date of receipt)
12 Vetting of Completion Report 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 APPROVED BY___________

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 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 Approved by ________

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.

Form Layout: Party Master

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

4.A.2 ) 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
Prompt 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'.

Recovery Allowed Choose Recovery in this bill type & section is Mandatory or not from List Box, can
be 'Yes' or 'No'.
Recovery Code The description of the recovery code will be displayed.
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:
Prompt 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.

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. Initially when the Meter
Date directory is created. You need to enter the initial meter reading. Later Closing
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
Prompt 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

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
Prompt 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

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) Menu : SPU Allocation

This option is used to enter the SPU allocation details.
Form Layout:
Prompt 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.

Form Layout:
Prompt 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

4.B) 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:
Prompt 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

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;
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:
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.
Bill Type Enter or select from list the type of the bill.

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 This is the Party Name or contractor name for the bill type alongwith the
bill description and bill amount.
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:
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.
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:
Prompt 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 is displayed in this grid.
Select Click here to select the CO6 for which you want to post CO7.
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:
Prompt Description
Section Enter or select the section, which contains the CO7 numbers you want to
confirm.

Confirm CO7’s This grid will display the CO7 details of the specified section.
Confirm Click against the CO7 you want to confirm.
CO6 Details
CO6 Number
CO6 Date
Party Name
Passed Amount These are details of the CO6 numbers of the CO7
Deducted Amount
Net Amount
Pay Mode
Bank Code
4.C.6) Menu: Other Bill Registration and Passing:

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:

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.
Bill ID Enter Party Bill Number. If bill for the bill type is already entered, respective CO6
Details are displayed.
Bill Description This is the Party Name or contractor name for the bill type alongwith the bill
description and bill amount.
X-Code Enter or select from list the code of the expenditure head to which the bill will be
attached.
Reason for Disallowance 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 Enter or select from list the ID / name of the clerk who is passing the bill.
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 Enter or select from list the recovery code . The description is displayed.
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
Db/Cr Flag Indicate whether the amount will be credited or debited.
4.C.7) Menu: Bill Passing (Miscellaneous):

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:
Prompt 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.
Reason for Disallowance 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.


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.
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.
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.
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.
Deposit This pertains to the refund of amount from the deposit register..
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.
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 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.
View Funds The budget details appear

4.C.8) 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)
Prompt 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 These are details of the contract bill and the contract.
Value, Bill Amount, Passed
Amount
Disallowance Amount Based on the Passed Amount and Recovery Amount, the disallowance
amount will be displayed.
Reason for Disallowance 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
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.

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
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
Other Bills Register AFICR121
Telephone Bills Register AFICR68T
Imprest Bill Register AFICR68I
Vehicle Bill Register AFICR68V
Advertisement Bill Register AFICR68D
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

CALENDAR OF RETURNS

1 Half Yearly Unsanctioned Half 20 th Nov. FA&CAO
Expenditure Statement Yearly
Ending
Sep.
2 Half Yearly Unsanctioned Half 1st May FA&CAO
Expenditure Statement Yearly
Ending
March
3 Annexure ‘A’ of Yearly 15th May FA&CAO
Unsanctioned Expenditure
4 Capital & Revenue Yearly 30th June FA&CAO
Account of Residential
Building
_______________________________________________________________________________________
XII Section Chapter 11 page 1 of 1 Rev 00 01.01.09 Approved by_______________

Sr.DFM's Office,West Central Railway,Bhopal Process Manual{
MONTHLY REPORT
Month:

Processed Processed
Total Recd
In Time not in time
1 Water Bills 3 working days
2 Contractor Bill 3 working days

3 (on account)
Contractor Bill (Final) 10 working days
4 Telephone Bills 3 working days
5 Imprest Bills 3 working days
6 Miscellaneous Bills 3 working days
7 XRM Pay orders 3 working days
8 Advertisements Bills 3 working days
9 Washing Bills 3 working days
10 News Paper Bill 3 working days
Disposal of Paper 3 working days
11 Security
Vetting of Completion 3 working days
12 Report
SSO XII ADFM
XII Section Chapter 12 Page 1 of 2 Rev 00 01.01.09 Page No.____

LIST OF RECORDS
XII SECTION
S. Record No. Format No., Records
Record Name Retention Period
No. if any Custodian
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 A.854 A1
12 Saving Register AC/BPL/XII/SAVING/01 A1
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 Register of bills for internal checks CO6 AC/BPL/XII/CO6R/01 A.1107 A1
17 Test Check Register AC/BPL/XII/Test Check A1
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______ _

S. Record No. Format No., Records

Record Name Retention Period
No. if any Custodian
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. AC/BPL/XII/AMC Corros//14 B1 Till finalisation
AC/BPL/XII/MAX/ADJ/15 B1
32 MAX JV Till finalisation
Imprest Corros. B2
33 AC/BPL/XII/Imp.Corros/16 Till finalisation
Misc. Corrospondence AC/BPL/XII/MISC/ENGG /S/17 B2
34 Till finalisation
Misc. Corrospondence AC/BPL/XII/MISC/ENGG/N/18 B1
TDS Certificate AC/BPL/XII/TDS/19 B1
Paper Securities AC/BPL/XII/PS/20 B5
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
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
XII Section: 13 Page 2 of 2 11.11.09 Rev: 01 Approved By______ _

FUNCTIONAL CHART
SR.DFM
DFM/ADFM
SSO (XII)
(A1)
AA AA AA AA AA
(B1) (B2) (B3) (B4) (B5)
XII Section: Chapter 14 Page 1 of 1 Rev 00 01.01.09

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
______________________________________________________________________________________

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.
______________________________________________________________________________________

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
JV Print JV
computer. Cash
print Print
Internal Check Carried Out as per

codal provision
Posted in RM Posted in RM Ledger Posted in RM

Ledger (CR) Ledger (Dr. to RM
susp allocation)
CO-7 prepared Forwarded toBooks

Section for preparation of Cheque
Pay Order detail posted in RM

Ledger
Cheques are prepared by

DR
along with CO7 and Pay Order
CR handed over to Pay office staff.
The process of Books section Paid Bills sent back by
defined in Books section Pay office to Records
procedure manual. section. Record section
activity defined in
Reconciliation with General Admn section
Book procedure manual.
______________________________________________________________________________________

Miscellaneous Advances (Expenditure Passed through P.O.) flow Chart
Misc items passed by

other section and Pay Orders Received from MR Amt Rcd from
ATD/ATC received Books Section
from other units
CO-6 Taken
Cash
Slip Division
Sheet
Internal Check Carried Out as per

codal provision
Posted in Max Ledger

Posted in MAX Ledger (Dr. Posted in Max
to MAX susp allocation) 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 Cheques are prepared by
along with CO7 and Pay Order
handed over to Pay office staff.
The process of Books section
DR 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
______________________________________________________________________________________

Paper Security Flow Chart
BANK DEMAND
GUARANTEE DRAFT /B.C. FDR/STDR
ON RECEIPT
POSTED IN POSTED IN FDR POSTED IN
B.G. REGISTER FDR
REGISTER
ADVISED TO
ALL CONCERN ENCASHED AND
FOR TRANSFERRED TO ENCASHED AND
EXTENSION R.M. REGISTER IF TRANSFERRED
S.D. TO RLY.EARNING
IF TENDER COST
RELEASED AS
PER
RELEASED AS PER AUTHORISED
IF NOT AUTHOURISED LETTER
EXTENDED, LETTER FROM FROM
ENCASHED AND EXECUTIVE EXECUTIVE
TFD. TO RM THROUGH P.O.
DEPOSIT
REGISTER
______________________________________________________________________________________

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. Dr
Revenue Ledger
______________________________________________________________________________________

Amend New
ment Rev No.
No.
01 11-11-09 13 List of Record 01
________________________________________________________________________
XII SECTION CHAPTER 16 Rev: 01 11.01.09 Approved by ___________

Document No: SETT
January 01, 2009
PENSION & SETTLEMENT

SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : sosettbpl@rediffmail.com
(Deepti Wadhwani) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) (HIRA BALLABH)

SSO/SETT SSO/ISO ADFM SR.DFM
CONTENTS
Revision No/Date No. of

Chapter No. Title
00 01 02 Pages
3 Sources and references 01/01/09 01
6 AFRES user manual 01/01/09 13
7 01/01/09 01
Mapping Chart
8 Responsibility Code Staff Sheet 01/01/09 01
14 Process flow Chart 01/01/09 01
15 Sett. Section Flow Chart 01/01/09 01
16 Changes to Process Manual 01/01/09 01

ABBREVIATIONS
3. ATC Advise of transfer Credit
4. ATD Advise of transfer Debit
5. CO6 Audit voucher 6
6. CO7 Cash Order7
8. DCRG Death cum retirement Gratuity
10. DMO Divisional Medical Officer
11. DRM Divisional Railway Manager
12. ECC Employee’s Co-operative Credit Society
13. EFP Enhanced Family Pension
15. FD Future Debit
16. FIR First Information Report
17. GIS Group Insurance Scheme
18. HOD Head of Department
19. HQ Headquarter
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_______


31. SR.DEN Sr. Divisional Engineer
33. SRPF State Railway Provident Fund
35. M.N.P. Minimum Notice Period
__________________________________________________________________________________

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 APPROVED BY___________


sanction, therefore; any violation of these provisions would be treated as an
provisions and they bear the same sanctity. In addition to the above
Zone.
In this Process of framing this document on Settlement Section, efforts have
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 _______

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.
__________________________________________________________________________________

SECTIONAL PROCEDURE
(I) TYPES OF PENSION:-
There are seven types of settlement cases received by the section which are
detailed below :-
(A) 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.
________________________________________________________________________________________

xii) 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:
i) Verification of three months notice period .
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.
________________________________________________________________________________________

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
(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
(F) Death 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 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.
vi) Referring disputed case to Rly’s Law Officer through DRM (P/Sett) to obtain
his opinion.
vii) The share of widow is passed through Cheque, drawn in favour of the
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.
viii) Family Pension is authorized in favour of :
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) 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:
________________________________________________________________________________________

(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
________________________________________________________________________________________

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.
________________________________________________________________________________________

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 :-
ii) FUNERAL ADVANCE
iii) DEPOSIT PENSION.
(i) 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
________________________________________________________________________________________

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
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
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.
________________________________________________________________________________________

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.
________________________________________________________________________________________

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
________________________________________________________________________________________

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:
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
- [PARA 803 A1]
IX.I) Recording of results of Test- Check; _
Item of Extent Particulars of Name of the Result of Whether the
work of Test vouchers SO/SSO (A) Test discrepancy in
SR test check elected for who had test check col.6 has been
NO. checked prescrib test check checked the pointed out by
ed item the supervisory
staff
1 2 3 4 5 6 7
________________________________________________________________________________________

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
IX.II)Test- Check of registers:

IX.III)Periodicity of submission of Test- Check oregister to Officers:
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.
________________________________________________________________________________________

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
It is also to be ensured by supervisor of the section that the ID and password is not to
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.
________________________________________________________________________________________

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
_____________________________________________________________________________________________

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
particulars are given below:-
Prompt Description
Paying Unit Type Pay unit Type
Payment Mode Mode of payment
Link Code Link branch code
Paying unit Code Paying Unit branch code
Description Paying Unit branch name
BSR Code BSR Code
Address Address of Link branch
Pin code Pincode of Link branch
4.2) Function: Link Directory
This form is used to enter the Link branch details.
_____________________________________________________________________________________________

Form Layout:
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
_____________________________________________________________________________________________

Maximum age for the given the start age

AGETO
4.4) Function: Relief Rate Table
This form is used to enter the relief rates.

Form Layout:
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:
_____________________________________________________________________________________________

are given below:-
Prompt Description
Basic From Rs. Basic Start range
To Rs. Basic End range
DP Rs. Dearness Pay
DA Rs. Dearness Allowance
IRI Rs. Interim relief - I
IR II % Interim relief – II
Weightage Weightage
4.6) Function: Scale Directory
This form is used to maintain the scale code directory
Form Layout:
are given below:-
Prompt Description
Scale Code Scale code
Minimum Scale Minimum Scale
Incr1 Increment 1
Stage1 Stage 1
Incr2 Increment 2
Stage2 Stage 2
Incr3 Increment 3
Max. Scale Maximum scale
_____________________________________________________________________________________________

4.7) Function: Employee Details

This form is used to enter all the employee-related data required for pension calculation.
Form Layout:
are given below:-
Prompt Description
Employee Employee code
Name Employee name
Designation Designation
Trade code Trade code
Sex Sex
Dept Code Department code
Staff Category Staff category
Date of Birth Date of Birth
Date of Join Date of Joining
Date of Retirement Date of Retirement
Accounting Unit Accounting unit
Marital Status Marital Status
Bill Unit Bill Unit
Leave Type Leave code
Leave Balance Leave balance
From Date Leave taken from
To Date Leave taken till
No. of days No of Days
Medical certificate Medical Certificate required
Tot Days Total no of days
Effective Date Effective date
Basic Rate Rate of Pay
4.8) Function: Employee Details (EGP)

This form is used to enter all the employee-related data required for Exgratia pension
calculation.
_____________________________________________________________________________________________

Form Layout:
are given below:-
Prompt Description
Employee Employee code
Name Employee name
Designation Designation
Trade code Trade code
Sex Sex
Dept Code Department code
Staff Category Staff category
Date of Join Date of Joining
Date of Retirement Date of Retirement
Accounting Unit Accounting unit
Marital Status Marital Status
Bill Unit Bill Unit
Leave Type Leave code
Leave Balance Leave balance
From Date Leave taken from
To Date Leave taken till
No. of days No of Days
_____________________________________________________________________________________________

Medical certificate Medical Certificate required

Tot Days Total no of days
Effective Date Effective date
Basic Rate Rate of Pay
4.9) 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:
below:-
Prompt Description
PPO Number PPO Number is displayed
Employee Code Enter the Employee Code. It cannot be left blank.
Accounting Unit Accounting Unit is displayed
SB A/c No. The Account Number of the employee has to be entered here.
Cessation Reason The Cessation reason has to be entered here. It can be selected
from the List of Values.
Date of Cessation The Date of cessation should be entered in 'DD/MM/YYYY'
format.
Pension Type The Pension type of the Employee has to be entered here.
Pension Start Date The Pension start date has to be entered in 'DD/MM/YYYY'
format. Pension start date cannot be lesser than the Cessation
date.
Pension Amount If the Pension type is Provisional Pension then the Pension
amount can be entered.
Payment Mode The payment mode has to be entered here.
_____________________________________________________________________________________________

Paying Unit The Paying unit has to be entered here.

Substitute Service The number of months and number of days has to be entered.
Other Services 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.
_____________________________________________________________________________________________

Form Layout:
below:-
Prompt Description
PPO Number PPO Number.
PF number PF Number
Pension Type Pension type
Payment Mode Mode of Payment
Focal Point Focal Point branch
Paying Branch Paying unit branch
SB A/c No. SB account number
Closed Pension Status
Start Date Pension Start Date
Non Qual. Service Non Qualifiying service – Months entry
Days No of Days to be entered for NQ service
Other Services Other Services – Enter Days, Months and year
Other Service Club Club Other services – Yes / No
Commutation Commutation option required – Yes / No
Comm. % Commutation Percentage
Comm. Opt. Dt Commutation option date
Comm.Ded. Start Date Commutation Deduction start date
Comm. Surrender Date Commutation Surrender date
Comm. amt Commutation amount
Comm. Dedn Amt Commutation Deduction amount
_____________________________________________________________________________________________

Payable Pension Payable amount

Weightage Weightage
Pension Amount Pension amount
EFP Amount Enhanced Family Pension amount
OFP Amount Officiating Family Pension amount
Permanent Address Permanent Address
Present Address Present Address
Sl.No. Beneficiary Serial Number
Beneficiary Name Beneficiary Name
Sex Sex
Emplyd. Employeed
Relation Relation ship
Legal Guardian Name Legal Guardian Name
Currently paid to Currently paid to Yes / NO
Distribution Distribution percentage
SB A/c No. SB Account Number
Pay Mode Mode of Payment
Bank Name Bank code
Paying Branch Paying unit branch
Address Address of Link branch
Pension Type Pension type
Payee Payee
Pension Amount Pension amount
Commutation Y/N Commutation (Y / N)
Commutation Amount Commutation amount
Comm Dedn Amt Commutation deduction amount
Residual Pension Residual Pension
Comm Start dt 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:
_____________________________________________________________________________________________

are given below:-
Prompt Description
PPO Number PPO Number is displayed
Name Name is displayed
If you want to freeze a particular Employee's account then this
Freeze
column has to be Ticked.
View Employee Click this button to view the Employee details - name,
Details 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:
_____________________________________________________________________________________________

below:-
Prompt Description
Enter the PPO number in this field for whom you want to find the average
PPO Number
salary.
Employee Employee is displayed
Sl. No. Sl. Number is displayed
In the details block the salary for all the months along with Pay, No. of
Year & Month
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
Pay
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 AFPNR10

Pension Suspense Summary AFPNR11
Pension Suspense Checklist AFPNR12
Checklist of Paying Unit AFPNR07
Directory
Checklist of Commutation AFPNR08
Rate Table
_____________________________________________________________________________________________

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY, BHOPAL PROCESS MANUAL
ACTIVITY/ RESPONSIBILITY MAPPING CHART (SETTLEMENT SECTION)
S. No. Supervisor STAFF

Scope Of Work Dept.
Code CODE
OPTG,COMML,LOCO(S),
Running Staff of BPL
Division(
Verification,Checking and passing of Settlement cases of : Drivers,Guard)Education, SSO AA
Personal ,Gazetted officers of
all Department
RCT,Accounts.S&T.
Normal,Other than Normal and Expiry cases(D.C.RG.,Commutation

Vaulue,G.I.S., Leave Salary, Last month wages)and calculation of
Medical,RPF,ENGG.North
1 Pension and other arrear claims like HRA,CCA,NDA,NHA,Mileage,TA SSO AA
(BPL to BINA ,GUNA & SVPI)
convenyance, Transfer Grant and proposals of Medical claims of
retired employees.
DSL Shed,Elect.(TRS),(TRD)
(GEN.), C&W,ENGG. SSO AA
SOUTH(HBD TOKNW)
Preparation of P.P.O.s of all type of Settlement cases including

2 revision of Pension.Checking of P.P.O.s and countersigned by HQ . All Deptt. SSO AA
Passing of Unpaid pay order of Retired employees.
Posting and reconciliation of F.D. and Funeral Advance.
3 All Deptt. SSO AA
4 All correspondence for Pensionars, Bank,R.T.I. etc. All Deptt. SSO AA

5 Preparing and disposal of all returns of sett.section. SSO
6 Running of Audit Tail A1
SettSection: Chapter 07 Page 1 of 1 Rev 00 01.01.09 Approved by: ________________

SETTLEMENT SECTION STAFF CODE ALLOCATION SHEET

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
Approved By
(Name & Seal)
SETT, SECTION CHAPTER 8 PAGE 1 OF 1 REV: 00 01.01.09 APPROVED BY___________

Measurable Parameters
Sr. Measurable Parameter No of Days Allowed for

No. disposal
1 Registration of Settlement case One day (immediately on
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)
11 Reply asked through R.T.I. As required under RTI ACT
(Possibly within the same day).

SYSTEM AND ENSURE THAT ALL UPDATION /REVISION DURING THE MONTH
ARE TAKEN PLACE.”
__________________________________________________________________________________
SETT.SECTION CHAPTER 09 REV 00 PAGE 1 OF 1 01.01.09 APPROVED BY__________

SR.DFM's Office, West Central Railway, Bhopal Process Manual
SETT SECTION FUNCTIONAL CHART
ADFM
SSO SSO
(A1) (A2)
A.A A.A. A.A. A.A. A.A.

A.A.
(B1) (B2) (B3) (B4) (B6)
(B5)
SETTSection Chpater 10 Page 1 of 1 Rev 00 01/01/09 Approved by:_____________

MONTHLY REPORT (Settlement section)

Month:

Processed Processed
Total Recd
In Time not in time
Registration of One day (immediately on
1 Settlement case receipt)
Movement of case for
2 certification in 3 7days
sections
Calculation of
Settlement
3 5 days
dues,preparation of
CO-7, Posting of the
Settlement
Punching of Register
data and
4 monitoring of printing 6 days 19
of PPO
Verification and final
authorisation of PPO
5 6 days
and its dispatch to
H.Q.
Certification of
supplementary
paysheets and
6 10 days
passing of
supplementary pay
sheets.
One month (depends upon the
7 Pension revision
proper documents received)
Posting of Suspense
8 One day
Register
Review of Suspense
9 15 days
balance
Authorisation of
15 days (depends upon receipt
10 subsequent family
of old PPO from the Bank)
pension
SSO SETT. DFM

SETT. SECTION CHAPTER 11 PAGE 1 OF 1 APPROVED BY______
SETT. SECTION CHAPTER 11 PAGE 1 OF 1 APPROVED BY______

CALENDAR OF RETURNS

1 Monthly position to DRM and Monthly Ist week of DRM , HQ
HQ following month
2 Bi-monthly to HQ 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 Head quarter
Estimate, Budget Estimate, fixed by HQ
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 As per Date Head quarter
DCRG and other payment fixed by HQ
8 Suspense Reviews 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______

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY BHOPAL PROCESS MANUAL
LIST OF RECORDS
Section: ____________________
settlement section
Record No.
S. No. Record Name Format No., if any
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
Correspondence with Bank and

9 AC/BPL/SETT/BANK/09
Personal Department
10 Policy File AC/BPL/SETT/POLICY/10
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.
SETT. SECTION CHAPTER 13 PAGE 1 OF 1 11-11-09 REV:01 APPROVED BY_______

Records Retention
Custodian Period
10 years
A.A.
5 Years
A.A.
5 YEARS
A.A.
A.A.
10 years
A.A.
1 year
A.A.
5 years
A.A.
2 years
S.S.O
2 years
A.A.
S.S.O
oval will be required. Further, a circular may be
SETT. SECTION CHAPTER 13 PAGE 1 OF 1 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
Internal Check done and If RETURN TO DEPTT.
correct CO7 prepared FOR CLARIFIATION
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.
Paid Bills sent back by Pay

office to Records section. Record
section activity defined in Admn
section procedure manual.
END
SETT. SECTION CHAPTER 14 PAGE 1 OF 1 REV: 00 APPROVED BY_________

FLOW CHART :
Settlement case Pension Pay Order's Supplementary pay sheet
Receipt and registration of Supplementary

paysheets(PLB,OT,TA composite grant,Last
Registering of the case with Punching of data in the PPO wages,Leave salary,quarter vacation
AU6 NO. software memos,refund vouchers for relase of F.D. and
unpaid paymentMedical reimbursement,DA
difference for Leave Salary and DCRG.
Sending the data through floopy

Internal check of the case. Internal check of the case.
to EDP Centre for Hard copy.
Segmentation of hard copy of

verification of Q.S.Calculation of
PPO I.e.4 copies (a)Bank
pension admissible,
copy(original), (b)Pensioners Prparation of CO7 through AFRES
commutation value,reduced
copy ( c )Deptt copy(d)
pension,DCRG.
Office record)
Posting of settlement Dispatch of CO7 and handed over to pay

Posting of PPO in the
Register(manual)covering office along with paysheets through Books
settlement Register.
history of the pensioner section.
posting and verification of G-95
with enfacement
Verification of hard copy with
preparation of Bank advice and
the related available record in
party advice.
the section.
Preparaion of ATC's (if Linking of 'C' Booklet with

applicable) PPO
Dispatch of party to DRM(P)

Authorisation of the PPO by
section officer and Finance
Manager.
Dispatch of CO7 and handed

over to pay office along with
Sent to F.A.&C.A.O for
Bank advice and other
counter signature
annexures through Books
section.
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 APPROVED BY__________

Amendment New
No. Rev No.
SETT Sec CHAPTER 16 Rev:00 01.01.09 Approved by __________________

Document No: ESTT (SUSP)
January 01, 2009
ESTABLISHMENT(SUSPENSE)
SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : sosusp@rediffmail.com
(JAGDEV SINGH) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) (HIRA BALLABH)

SSO/ADMN SSO/ISO ADFM SR.DFM
CONTENTS
Sectio Title Rev. No/Date No. of

n/ Ref 00 01 02 Pages
3 Sources of References 01/01/09 01
4 Scope of Work 01/01/09 02
6 Activity Chart 01/01/09 01
7 Code Allocation Sheet 01/01/09 01

10 Monthly 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
SUSP Section: Page 1 of 1. Rev:00 15.05.08 Approved by __________________

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 Approved By______________


extension of codal provisions & they bear the same sanctity. In addition to
particular subject by Zonal Headquarters with the approval of FA&CAO.
Zone to Zone.
rulings and authority i.e. what to do and what no to do, whereas the
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,
In these documents instead of reproducing details from codes and
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 Approved by ________

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) 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.
(B) 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 Approved By__________

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 Accounts.
1.0) 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 Approved by _____________

2.0) 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 4-
3-98 and 1.11.04)
(Ref: PARA 1107 IREM )
___________________________________________________________________________________________

2.3) 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 to a railway employee 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:
(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.
___________________________________________________________________________________________

(ii) 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
___________________________________________________________________________________________

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
___________________________________________________________________________________________

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).
___________________________________________________________________________________________

(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
existing provisions. (Ref:Para 1105(b) IREM Vol I)
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
personal computer. (Ref: PARA 1106 of IREM)
___________________________________________________________________________________________

5.0) 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.
___________________________________________________________________________________________

7.0) 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.
___________________________________________________________________________________________

v) Whether the station manager has signed the SPOs.

9.0) 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) :

___________________________________________________________________________________________

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
___________________________________________________________________________________________

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
___________________________________________________________________________________________

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 –
___________________________________________________________________________________________

(i) 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.
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-
NO. work test check prescribed vouchers elected (A) who had test Test check discrepancy in
pointed out by
the
supervisory
staff
1 2 3 4 5 6 7
___________________________________________________________________________________________

The test check register should be opened separately by each official; the test check is
18.2) Test-Check of registers:
PERIODICITY OF SUBMISSION OF TEST CHECK REGISTER TO OFFICERS:
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
___________________________________________________________________________________________

concerned officer. SSO will be given feasibility with their user ID and password for
• It is also to be ensured by supervisor of the section that the ID and password is not to
• 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.
___________________________________________________________________________________________

S. No. Scope Of Work Supervisor AA

Dept.
Code Code
CHECKING PASSING PAYSHEETS OF::
( A ) House Building Advance,Pay Orders for unpaid Items,Security Deposits(Railway
1 All deptt. A1 B1
employee),Cycle Advance.
( B ) Motor Car Advance ,Advance Of pay on transfer. All deptt. A1 B2
( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance All deptt. A1 B3
POSTING AND MAINTENANCE OF :-
( A ) House Building Advance,Deposit 'E',Cycle Advance,MISC.Advance(Estt.),Diet
2 Charges,Court Attachment. All deptt. A1 B1
( B ) Motor Car Advance ,Advance Of pay on transfer, Pay Orders for court
All deptt. A1 B2
attachment,Deposit 'E',Misc.Advance(Estt).
( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance All deptt. A1 B3
CERTIFICATION OF SETT.CASES FOR ADANCES:
3 ( A ) House Building Advances, Cycle Advance. All deptt. A1 B1
( B ) Motor Car Advance ,Advance Of pay on transfer,Cycle Advance All deptt. A1 B2
( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance A1 B3
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
( C ) Scooter/Moped Advance,Personal Computer Advance,Fan Advance A1 B3
PREPARATION OF:-
5 ( A ) Suspense review of House Building Advance,Cycle Advance. All deptt. A1 B1
( B )Suspense review of Scooter Advance,Motor Car Advance ,Personal Computer
Advance,Advance Of pay on transfer,Fan Advance,Cycle Advance,Court All deptt. A1 B2
attachemnt,Deposit'E',Misc Advance(Estt.),Schedule for Transferring the credit to
Director of Accounts(P.L.I
MISCELLANEOUS WORK:-Scheme).
( A ) Compiliation of Half Yearly Susp.Review and All Budget stages(F Loans &
6 All heads A1 B3
Advances).
( B ) Post Checking of S.P.O. and their adjustment,Chasing up of the clearance of
All deptt. A1 B2
Misc.Adv.(Estt.) and Deposit (Misc.) items.
SUSP Section Chapter 6 Page 1 of 2 Rev 00 01.01.09 Approved By__________

( A ) Dealing with Audit/Accoounts Inspection Report/recd from Audit Deptt.Zonal HQ Concern Suspense B1,B2 &
7 A1
and RLY Board. Heads. B3
SUSP Section Chapter 6 Page 2 of 2 Rev 00 01.01.09 Approved By__________

Sr.DFM Office , West Central Railway, Bhopal _________________________Process Manual
SUSPENSE SECTION CODE ALLOCATION SHEET

1 SURESH KUMAR S.S.O A1
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 Approved By___________

Sr.DFM Office , West Central Railway, Bhopal _________________________Process Manual
ESTT(SUSP) SECTION CHAPTER 7: REV: 00 01.01.09 PAGE 1 OF 1 Approved By___________

ORGANIZATIONAL CHART (Suspense Section)
ADFM-II
SSO (SUSP)
(A1)
AA AA AA
(B1) ( B2) (B3)
ESTT(SUSP) SECTION CHAPTER 8 REV: 00 01.1.09 PAGE 1 OF 1 Approved By_____________

ESTT(SUSP) SECTION CHAPTER 8 REV: 00 01.1.09 PAGE 1 OF 1 Approved By_____________

Measurable parameter:
Sr. No of Days
No. Measurable Parameter 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
1
Advance ,Personal Computer Advance , Advance Of pay on training
(Territorial Army), Fan Advance, Cycle Advance and Moped Advance
Maintenance of : Within 1 month

House Building Advance, Deposit 'E', Misc. Advance (Estt.), Diet after receipt of
Charges, Court Attachment, Scooter Advance , Motor Car Advance , Final print for
2
Advance Of pay on training (Territorial Army),Fan Advance, Cycle the month
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 As per the date
3
Computer advance, Advance Of pay on training(Territorial Army),Fan fixed by HQ.
Advance, Cycle Advance. Court attachment. Scooter and Moped
Advance
4 Compilation of HALF Yearly Suspense Review As above
5 Compilation of Budget of all stages(F Loans & Advance), As above
6 Post checking of Station Pay Orders and their adjustments. 7 Working Days.
7 Verification of Settlement Cases. 3 Working Days

________________________________________________________________________________________________
ESTT(SUSP) Section chapter 9 Page 1 of 1 Rev:00 01.01.09 Approved by _____________

MONTHLY REPORT (Suspense Section)

Month: ____________________

Target Period of
not in
Recd. d In Time
time
03 Working days from the
Passing of Pay sheets
date of receipt of the
1 of F-LOAN
payheet excluding the
&ADVANCES
date of receipt

Verification of date of receipt of the case
2
Settlement Cases excluding the date of
receipt
Within same month of the

Accountal of Station
3 receipt of Station Pay
Payorders
Order
SSO (Suspense)
(Name & Seal) ADFM
(Name & Seal)
ESTT(SUSP)SECTION CHAPTER 10 PAGE 1 OF 1 01.01.09 APPROVED BY_________

LIST OF RECORDS
Section: SUSPENSE
Records Retention
S. No. Record Name/ NO. Format No., if any
Custodian 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
Station Pay Order (A/C foil) AC/BPL/SUSP/PO/04 G-331 B AA 2 Years
4
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
16
AC/BPL/SUSP/CIRCULARS CIRULARS/IMPORTANT S.S.O 5 Years
17 LETTER FILE
INWARD AND OUTWARD TRANSFER REGISTER A.A. 10 YEARS
18
SUSPENSE LEDGERS OF EACH SUSPENSE HEADS A1120 ACCT. A.A. 10 YEARS
19
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.
ESTT(SUSP) SECTION CHAPTER 11 PAGE 1 OF 2 APPROVED BY__________

ESTT(SUSP) SECTION CHAPTER 11 PAGE 2 OF 2 APPROVED BY__________

FLOW CHART FOR POSTING AND RECONCILIATION F-LOANS AND ADVANCES
AFRES
USER’S
NAME________
PASSWORD _______
DATA BASE _______
EMPLOYEES
SUSP.MENU
TRANSFER DATA
PROCESS DR/CR
TRANSFER MCR/RJV
EDIT MONTHLY TRANSCATION

TRANSCATION ADD TRANSFER EMPLOYEE DETAIL
UPDATE E SUSPENSE
PROCESS
MONTHLY
RECONCILIATION
REPORT SUMMARY
YEARLY LEDGER
YEARLY LEDGER INTREST
END
____________________________________________________________________________
ESTT(SUSP)SECTION CHAPTER 12 REV:00 01.01.09 PAGE 1 OF 1 Approved by__________

F-LOANS AND ADVANCES PROCESSING
SPECIAL PAYSHEET
OF F.LOANS & CO7 SUSPENSE REGISTER
ADVANCES, (DEBIT SIDE)
PAYORDERS
RECOVERY SUSPENSE REGISTER

STATEMEN (CREDIT SIDE)
REGULAR CO7
PAYSHEET
CASH BOOK
JV’s PREPARED BY
RJV SECTION &
OTHER SECTION
LEDGER
RECONCILATION WITH
GENERAL BOOK
__________________________________________________________________________________________
ESTT(SUSP) SECTION CHAPTER 13 REV: 00 01.01.09 PAGE 1 OF 1 Approved By____________

Amendment New
No. 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

Telefax: : 0755-2457138
E-mail : sofx@rediffmail.com
(Jagdev Singh) (D.N.DWIVEDI) (AJAY SHARMA) (HIRA BALLABH)

SSO/XBR SSO/ISO ADFM SR.DFM
CONTENTS
Rev. No/Date No. of

Chapter No. Title
00 01 02 Pages
1 Abbreviations 01
2 Introduction 02
4 Scope of work 01
Activity cum Responsibility

6 02
Chart
7. Measurable Parameters 01
8. Calendar of Returns 01
9. Monthly Report 01
10. Code Allocation staff sheet 01
11. List of Records 01
12. Organization Chart 01
13. Process flow chart 01
14. Changes to Process Manual 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 Expansion
1. A.A. Accounts Assistant
3. BR Bills Recoverable
4. C&W Carriage and Wagon
5. DD Demand Draft
7. DR Demands Recoverable
8. ENGG. Engineering
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
16. SSO Sr. Section Officer
17. XBR Expenditure Bills Recoverable
XBR Section CHAPTER 1 Page 1 of 1 Rev:00 01.01.09 Approved by_________

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 Approved by ________

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.


Presidential sanction therefore; any violation of these provisions would be
extension of codal provisions & they bear the same sanctity. In addition to the
above documents, there are Manuals, which have been issued on particular
specific instructions contained in these manuals may vary from Zone to Zone.
rulings and authority i.e. what to do and what no to do, whereas the Manuals
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
The working of XBR section is guided by the following documents:
• Indian Railway Engineering Code, Part I
• Indian Railway Finance Code , Part I
Board,
In these documents instead of reproducing details from codes and manuals the
_______________________________________________________________________

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:
• Concerned Registers.
3. MAINTENANCE OF:
• Suspense Register.
• CHEQUE/DD .Receiving Register.
• Registers for water/Elect. Bills for watching recoveries.
4. VETTING OF:
• Water Bills / Electrical bills for outsiders.
5. 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 Approved By_________

SR. DFM’S Office, West Central Railway, Bhopal Process Manual
SECTIONAL PROCEDURE
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 Approved by ___________

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 16-
08-2005 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
______________________________________________________________________________________

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.
______________________________________________________________________________________

7.2) Cost of Staff:
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.
HRA House Rent Allowance Charged as per the Grade of the place where the
staff is deployed.
CCA City Compensatory Charged as per the Grade of the place where the
Allowance staff is deployed.
NHP 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 Night Duty Allowance Charged for those employees who are performing
night duty.
OT Over Time Charged on the actual over time worked by the
employee.
Trans Allow Transportation Charged as per the conveyance allowance fixed by
Allowance the VIth Pay Commission.
Incidental Exp 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 This amount is being deducted from the bills raised
towards House House Rent, on the party if the party has provided these
Rent, Electricity Electricity and Water facilities to the Railway Staff.
and Water Charges, Meter Rent.
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
______________________________________________________________________________________

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
______________________________________________________________________________________

gate of a level crossing constructed at the cost of 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:
______________________________________________________________________________________

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.
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]
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 SO/SSO Result of Test Whether the
work test check prescribed vouchers elected (A) who had test check discrepancy in
pointed out by
SR NO.
the
supervisory
staff
2 3 4 5 6 7
______________________________________________________________________________________

Check Register.
for test check.
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.
*****
______________________________________________________________________________________

ACTIVITY /RESPONSIBILITY MAPPING CHART

SR.NO. Supervisor
Activity Detail A.A.Code
Code
PREPARATION OF THE FOLLOWING FOR DR & BR:-
JVs ( after raising of bills ) A1 B1
JV’s (for recoveries made.) A1 B1

1 Returns-: Fort-Nightly,Monthly, Quarterly, Half yearly reports of BR
A1 B1
& DR
Acknowledgement for amount Realized and dispatching to parties. A1 B1
ATD A1 B1
ENTRY IN :
2
concerned Registers A1 B1
MAINTENANCE OF:
Suspense Register A1 B1
3
CHEQUE/DD .Receiving Register A1 B1
Registers for water/Elect. Bills for watching recoveries A1 B1
4 VETTING OF: B1
Water Bills / Electrical bills for outsiders. A1 B1
XBR Section Chapter 6 Page 1 of 2

01.01.09 Approved by: ________________
MISC.WORK :
Raising of bills A1 B1
Remittance of amount realized A1 B1

4
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: ________________
Measurable Parameter
Sr. Measurable Parameter No of Days Allowed for disposal
No.
1 Bills for cost of commercial staff.
Within Seven working days from the
days (provided complete & errorless in all
respect) of receipt from Comml Branch.
2 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.
3 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.
4 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_______

CALENDAR OF RETURNS

1 Monthly progress report of Monthly 1st Week of the DY.CA(G)
Bills recoverable from
second following
outsiders.
month
2 Monthly position recoveries Monthly 1st Week of the DY.CAO(T)
of dues against bills raised
second following
under Abstract ‘Z’
month
3 Quarterly Report of Dues Quarterly 1ST August FA&CAO
Recoverable for the month of
June
4 Quarterly Report of Dues Quarterly 1st November FA&CAO
September
5 Quarterly Report of Dues Quarterly 1st February FA&CAO
December
6 Quarterly Report of Dues Quarterly 1st May FA&CAO
March
7 Half Yearly review of Un- Half Yearly 1st May FA&CAO
sanctioned Expenditure for
the period ending March
8 Half Yearly review of Un- Half Yearly 20th November FA&CAO
sanctioned Expenditure for
the period ending September
_______________________________________________________________________________________
XBR Section Chapter 08 page 1 of 1 Rev 00 01.01.09 Approved by_______________

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY BHOPAL Process Manual
MONTHLY REPORT
Month:

Target Period of
S. No. Activity Remarks, if any
Clearing Processed Processed
Total Recd
In Time not in time
Fort Nightly status XBR on
Within 3 Working
1 every 10th and 25 th
days
JVs ( after raising of bills ) Within 5 working
2
days
JV’s (for recoveries made.) Within 3 Working
3
days
Monthly, Quarterly, Half
4 yearly reports of BR & DR On due date
Receipts for amount Realized

and dispatching to parties. Within 3 Working
5
days
Within 3 Working
6 Raising of bills
days
Remittance of amount Within 3 Working
7
realized days
Within 7 days after
closing of account
8 Reconciliation with Books
of the concerned
month
Within 7 days after
closing of account
9 Chasing for realization
of the concerned
month
SR.SO(XBR)/BPL ADFM/BPL
XBR SECTION CHAPTER 9 REV; 00 01/01/09 PAGE 1 OF 1 APPROVED BY_______

SR.DFM'S OFFICE, WEST CENTRAL RAILWAY BHOPAL Process Manual
XBR SECTION CHAPTER 9 REV; 00 01/01/09 PAGE 1 OF 1 APPROVED BY_______

XBR SECTION CODE ALLOCATION SHEET

1 SURESH CHANDRA SR.SO A1
2 R.K.BHAGAT A.A. B1
Approved By
(Name & Seal)
XBR SECTION CHAPTER 10 REV: 00 PAGE 1 OF 1 Approved By________

XBR SECTION CHAPTER 10 REV: 00 PAGE 1 OF 1 Approved By________

LIST OF RECORDS
Section: ____________________
XBR SECTION
Sr. No. Record Name Format No. If any Record NO. Retention Period Maintained by
1 REGISTER FOR LAND LICENCE FEES & A.1139/E.1464 AC/BPL/XBR/LICENSEFEE 5 Years B1
BUILDING
2 SIDINGS REGISTER-FOR INT & MAINT. A.1139/E.1464 AC/BPL/XBR/SIDING 5 Years B1
CHARGES OF SDG., COST OF COMML
STAFF,C&W MAINTENANCE CHARGES,
HIRE CHARGES,ACTUAL MAINTENANCE
CHARGES OF
L –XING, MAINT. CHARGES OF ROB/RUB
3 J.V. FILE AC/BPL/XBR/JV 5 Years B1

4 RETURNS- FORT-NIGHTLY , MONTHLY, AC/BPL/REG/RETURNS 2 years B1
BY-MONTHLY, HALF-YEARLY
STATEMENTS FILE
MAINTENANCE OF REALISATION A.1139/E.1464 AC/BPL/XBR/LICENSEFEE OR 5 Years B1
AC/BPL/XBR/SIDING
REGISTER
5 APPROX. 150 UPDATED FILES OF Till facility is availed B1

DIFFERENT PARTIES BILLED. and no amount is due
from the party
NOTE:
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.
XBR SECTION Chapter 11 PAGE 1 OF 1 01/01/09 REV:01 Approved By________

SR.DFM
DFM
SO (XBR)
(A1)
AA
(B1)
XBR SECTION CHAPTER 12 PAGE 1 OF 1 Rev: 00 01.01.09 Approved By_______

XBR SECTION PROCESS FLOW CHART
Raising Of Bills Realization of Bills.
Dispatch to Preparation of
parties concerned Acknowledgement on
receipt of payment
Operate Suspense
Head Remittance of payment
received through C R Note in
to Railways Account
Preparation of JVs
Entry in Registers
Suspense Register Entry Preparation of JVs
Watching Recoveries 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 __________

Amend New
ment Rev No.
No.
List Of Record 01
01 11-11-09 11
XBR Section chapter 14 Rev:01 01.01.09 Approved by __________________

Document No: ADMN
January 01, 2009
ADMINISTRATION/RECORD/EFFY
SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : soadmn@rediffmail.com
Compiled By Coordinated by Coordinated By Reviewed By Approved by
(D.N.Baheti) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) (B.K.SEN) (HIRA BALLABH)

SSO/ADMN SSO/ISO ADFM DFM SR.DFM
Sr. DFM’S OFFICE, West Central Railway, Bhopal Process Manual
CONTENTS
Rev. No/Date No. of

Section/ Ref Title
00 01 02 Pages
1 Abbreviations 01
2 Standard of Financial Property 01
3 Introduction 01
4 Sources & References 02
5 Scope Of work 02
7 Organisational Chart 01
8 01
Mapping Chart
11 List Of Records 01
12 Monthly Reporting Sheet 01
Record Section Process Flow

13 04
Chart
Admn Section Process Flow
14
Chart
15 Changes to Process Manual 01

ABBREVIATIONS
SR
No. Term Expansion
3. ATD Advice of Transfer Debits
4. C.L. Casual leave
7. D.A.R. Discipline and Appeal Rule
10. H.B.A House Building Advance
11. HAPL Half average pay leave
13. I.C. Identity Card
14. L.A.P. Leave on Average Pay
16. M.C.A Motor Car Advance
17. NDA Night Duty Advance
18. P.M.R. No. Pay Master Record No.
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
_______________________________________________________________________________________
ADMN SECTION CHAPTER 01 PAGE 1 OF 1 REV 00 01.01.09 Approved By _________


SR.NO. disposal
1 Pass /P.T.O Medical Cards 3 days
2 Preparing Paysheet 3 days
3
4
5
6
7
8
9

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 Approved By ___________

LIST OF RECORDS
Section: ____________________
Administration Section
any
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
6 Overdrawn Wages Register AC/BPL/ADM/OD WAGES/06 A.A. 1 year
7 Liability Register AC/BPL/ADM/LIABL/07 A.A. 3 years
8 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 AC/BPL/ADM/I.CARD/MED.CARD/11 A.A. 3 years
12 Register
Dead stock Register AC/BPL/ADM/DSR/12 A.A. Permanent
13 Casual leave Register AC/BPL/ADM/CL/13 A.A. 1 year
14 Calendar of returns Register AC/BPL/ADM/RETUNRS/14 A.A. Permanent
15 TA bill Register AC/BPL/ADMN/TABILLREG/15 A.A. 1 year
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.
ADMN SEC CHAPATER 11 PAGE 1 OF 1 REV : 01 11-11-09 APPROVED BY_______

MONTHLY REPORT
Month:

Target Period of
not in
Recd d In Time
time
Preparation 03 Working days from the
1 of Pass/P.T.O’s , date of receipt of the
I/Card, Medical Card application.
Performance Effy.
2 Index statement to First of every Month - -
DRM and F.A.& C.A.O.
Half yearly review,

3 Date as fixed by HQ.
Suspense review
10th July ,10th Aug,10th
4 PCDO Oct,10th Dec
August
5 Review,Budget
Estimate, RE,BE Date as fixed by HQ.
Efficiency shields &
6 Management shield Every 6 month
targets.
SSO - ADMN/EFFY/RECORD ADFM

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
__________________________________________________________________________________________
ADMN SECTION CHPATER 13 PAGE 1 OF 4 01.01.09 APPROVED BY_________

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 APPROVED BY__________

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
__________________________________________________________________________________________
ADMN SECTION CHAPTER 13 PAGE 3 OF 4 01.01.09 APPROVED BY__________

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 4 OF 4 01.01.09 APPROVED BY________

Repair of computer and leave application Process Flow Chart
Preparation of Leave
office notes application
for sanctions received
regarding
Repair of
Computer
Put up for
Hardware and
signature to
other items.
DFM./ADFM
Approval and
Sanction from Filing of leave
SR.DFM/DFM
application in
S.R
Call for
Quotation
from
reputed
Sign of officer
firms
on Leave Sheet
Issue of
work order
END END
Admn Section : Chapter 14 Page 1 of 5 Rev: 00 01.01.09 Approved By ___________

Records
Receiving paid Receiving

p/sheets from requisitions from
Pay Office. Audit and other
sections
Sorting records Handing over

section-wise vouchers to
audit/sections
Taking back vouchers

Destruction of from audit/section
old and time
barred records
End End

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

ADMN SECTION PAYSHEET PROCESS FLOW CHART
Pay sheet
Maintaining
Master
Adv. Register
ARD
Entries in S.R.
Listing,
checking
Signature of
DFM.
Receiving P/S
from EDP
ESTT.Section
for passing
END END

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

Amendment New
No. Rev No.
ADMN Section chapter 15 Page 1 of 1 Rev:00 01.01.09 Approved By ____________

ADMN Section chapter 15 Page 2 of 1 Rev:00 01.01.09 Approved By ____________

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) 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 or to pass
an order which will be directly or indirectly to its own advantage.
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 Approved By______________

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.
________________________________________________________________________________________

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

extension of codal provisions & they bear the same sanctity. In addition to the
above documents, there are Manuals, which have been issued on particular
specific instructions contained in these manuals may vary from Zone to Zone.
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:
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 Approved by ________

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 Approved by ________

SCOPE OF WORK:
(I) ADMINISTRATION SECTION:-

The work of Administration section can be divided in two categories:
(a) Establishment work (b) Administrative work
(a) 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.

_________________________________________________________________________

4. Maintenance of Imprest Register.
5. Postal Account.
6. Dead Stock Register of Accounts office.
7. Procurement of consumables requirements of all sections.

8. Work related with Trade Unions.
9. Work related with Raj bhasha.
10. 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.
_________________________________________________________________________

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 ________________

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) Professional Tax
Does not exceed Rs.1, 20,000/- Nil
Exceed Rs.1, 20,000/- but less than Rs.1000 P.A. or Rs.83 per month and Rs.87 for
Rs.1, 50,000/- 12 th month
Exceed Rs.1, 50,000/- but less than Rs.1500 P.A. or Rs.125 per month
Rs.1, 80,000/-
Rs.1, 80,000/- and above Rs.2500 P.A. or Rs.208 per month and Rs.212 for
12th month
1.5) 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.
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(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 80% of one month basic Pay.
3. Group D Railway Employees 90% of One month basic pay.
1.7) 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 20-
45 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
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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 motor-
car along with him.
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Note. 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.
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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
no.189 PARA 1106 IREM
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 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.
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.
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NOTE: 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 Govt./semi
government or local bodies, the pay of both of them 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. 9-7-
1987].
(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)
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vi) 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-cum-
residential 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 provided-
a. 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, house-
building societies but not the private individuals.”(Authority:
Railway Board's letter No. (F(E) Spl. 2005/ADV 3/5 dated 30-11-
2005)
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:—
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(a) Officials retiring after 20 years 40% 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: —
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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 .
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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
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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
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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—
__________________________________________________________________________________________

(i) Carried out exactly in accordance 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.
__________________________________________________________________________________________

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 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.
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
__________________________________________________________________________________________

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 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 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
__________________________________________________________________________________________

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
__________________________________________________________________________________________

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 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.
(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
__________________________________________________________________________________________

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 .............. and ................... that the plot No
...........measuring.............. 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
__________________________________________________________________________________________

[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 sub-
paragraph (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 sub-
paragraph (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
__________________________________________________________________________________________

prescribed in subparagraph (8) (a) And such inspections at may be deemed

necessary. 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
__________________________________________________________________________________________

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;
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(x) 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, Mahatma Gandhi
Haryana, Himachal Pradesh, Punjab and Rajasthan. Rd., Bombay-400001. (Oriental
Bldg., 88, Jan path, New Delhi.
__________________________________________________________________________________________

4. Southern Zone comprising the states of Andhra Pradesh, 4. United India Fire & General
Kerala, Mysore and Tamilnadu and the Union Territories of Insurance Co. Ltd., Indian
Minicoy & Amindiv Islands & Pondicherry. Overseas Bank Bldg. 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
__________________________________________________________________________________________

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
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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:
__________________________________________________________________________________________

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
__________________________________________________________________________________________

(a) 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) Certified that the information given above is complete and true.
(b) 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.
__________________________________________________________________________________________

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:
__________________________________________________________________________________________

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.
__________________________________________________________________________________________

6.5) 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:
__________________________________________________________________________________________

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.
__________________________________________________________________________________________

(vii) Regular exercise of cleaning, pest control and arrangement of fire

extinguishers.
(ix) Destruction of time barred record on a regular intervals.
1.0) 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) That each voucher has been cancelled efficiently and prominently.
1.1) 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 Post-
check.
__________________________________________________________________________________________

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.

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
__________________________________________________________________________________________

- [PARA 803 A1]
Recording of results of Test- Check; _
NO. work test check prescribed vouchers elected (A) who had test Test check discrepancy in
pointed out by
the
supervisory
staff
1 2 3 4 5 6 7
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
__________________________________________________________________________________________

Periodicity of submission of Test- Check oregister to Officers:

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.
__________________________________________________________________________________________

ORGANIZATIONAL CHART (Administration ,EFFY,Record Section)
DFM
SSO ADMN
(A1)
AA AA AA AA AA
(B1) (B2) (B3) (B4) (B5)
ADMN SEC CHAPTER 07 REV 00 PAGE 1 OF 1 01.01.09 APPROVED BY__________


Activity Detail Dept.
Code Code
PREPARATION OF:
1. Preparation and printing of Pay sheet, Change card within the ACCTS(INCLUDING PAY
stipulated time period. A1 B1
OFFICE AND ISA)
2. Pass/P.T.O’s , I/Card, Medical Card within the prescribed ACCTS(INCLUDING PAY

A1 B2
time. OFFICE AND ISA)
ACCTS(INCLUDING PAY
I 3. Requisition of stationary and its disposal to concern sections. A1 B2,B3
OFFICE AND ISA)
ACCTS(INCLUDING PAY
4. Bonus card A1 B1
OFFICE AND ISA)
ACCTS(INCLUDING PAY
5. Income Tax calculation and issue of Form 16 to employees. A1 B1
OFFICE AND ISA)
MAINTENANCE OF :
1. Maintenance of dead Stock Register, Pass Pto/registers ACCTS(INCLUDING PAY
A1 B3
OFFICE AND ISA)
2. Maintenance of Service Recprds andLeave account of
employees under Sr. DFM. Service registers are kept upto date ACCTS(INCLUDING PAY
A1 B3
regarding Service Verification. Increment entries, sanctions of OFFICE AND ISA)
PF, applications for T/W, F/W.
ACCTS(INCLUDING PAY
3. Various advance registers A1 B1
OFFICE AND ISA)
II 4. Maintenance of Imprest Register ACCOUNTS OFFICE A1 B2
ACCOUNTS
5. Maintenance of Record Room. A1 B5,C1
OFFICE(INLDING ISA)
6. Maintenance of Musters ACCTS(INCLUDING ISA) A1 B4

ACCTS(INCLUDING PAY
7. Sanction of Temporary & Final PF withdrawal A1 B3
OFFICE AND ISA)
8. Postal Account A1 B4
ADMN SECTION CHAPTER 08 Page 1 of 2 Rev 00 01.01.09 Approved by: ________________

Activity Detail Dept.
Code Code
Preparation compilation and submission of :-
A1 B2
1. Half yearly review, Suspense review
III 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
Miscellenous Work:-
IV 1. Receiving of Paid vouchers from Cash office. ALL DEPTT. A1 B5
2 Receiving and Dispatch of letter ALL DEPTT. A1 B4
3. Procurement of consumables requirements of all sections. ALL SECTIONS A1 B3
4. Passing of contigent bills. ALL SECTIONS A1 B3
A1
5. Post Audit of paid vouchers and issue of acquitance certificate. ALL DEPTT. B5
ACCTS(INCLUDING
6. Verification of TA bills and other claims of staff. A1 B1
PAY OFFICE AND ISA)
7. Work related with Trade Unions. ALL DEPTT. A1 B4
ACCTS(INCLUDING
8. Work related with Rajbhasha. A1 B4
PAY OFFICE AND ISA)
ACCTS(INCLUDING
9. Corrosopondence related with RTI, HQ,DRM etc.
PAY OFFICE AND ISA)
A1
ADMN SECTION CHAPTER 08 Page 2 of 2 Rev 00 01.01.09 Approved by: ________________

ADMN RECORD & EFFY. SECTION CODE ALLOCATION SHEET

1 V.A.KALKAR S.S.O A1
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


Document No: COMP/ISO
January 01, 2009
ISO & COMPUTERISATION

SECTION
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : soiso@rediffmail.com
Compiled By Reviewed by Approved by
(D.N.DWIVEDI) (RAJIV SHRIVASTVA) (HIRA BALLABH)

SSO/ISO ADFM SR.DFM
CONTENTS
Rev. No/Date No. of

SR NO. Title
00 01 02 Pages
1 Abbreviations 01
2 Introduction 01
3 Scope of work 01
4 Sectional procedure 02
Responsibility cum Activity

5 01
chart
7 Code Allocation sheet 01
Organization Chart
8 01
9 Section process flow chart 01
COMP/ISO Section : 1 Page 1 of 1. Rev:00 15.05.08 Approved by __________________

ABBREVIATIONS
SR.
No. Term Expansion
3. AFRES Advance Finance and Railway Earning
Expenditure System
4. AMC Annual Maintenance Contract
5. CD Compact disk
6. COMP. Computer
8. EDP Center Electronic data processing center
9. PC Personal Computer
10. PRIME Pay Roll integrated module on
establishment.
Comp/ISO Section: CHAPTER 1 Page 1 of 1 Rev:00 01.01.09 Approved by _____________

SR.DFM'S Office, West Central Railway Bhopal Process Manual
LIST OF RECORDS
Section: ____________________
ISO/COMPUTERISATION
RECORD NO. Format Records Retention
S. No. Record Name
No., if any Custodian Period
1 B1 5 YEAR
COMPLAINT REGISTER (REGARDING AFRES
AC/BPL/COMPLNT/01
PROBLEM)
2 B2 5 year
COMPLAINT REGISTER (REGARDING Hardware
AC/BPL/COMP/HARDWARE/02
Problem of PCs and printer )
3 B2 5 year
AMC REGISTER (For PCs and Printers) AC/BPL/COMPO/AMC/03
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.
ISO/COMPSEC. CHAPTER 10
Rev 01 11.11.09 Approved BY_______
Amendment New
No. Rev No.
ISO/COMP SECTION CHAPTER 11 Rev:00 01.01.09 Approved by __________________

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. coordinating 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 Approved by______________

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 _______________

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 Supervisor-
The 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___________

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. Supervisor
Activity Detail A.A. CODE
Code
Rectification of :
1
Any software problem faced by the section of SR.DFM office while working A1 B1
Implementation of:
2
All modules of Accounts Department A1 B1
Compilation of:
3
All section iso details and assist in surveliance Audit by out agency. A1 B1
Misc. work:
4 Reply related with(ISO/Computerisation )Audit/Accounts refernces A1 B1
5 Maintenance ofComputer AMC Register B2
ISO Section: chapter 5 Page 1 of 1 Rev 00 01.01.09 Approved by: ________________

SR Sr.DFM’s Office , West Central Railway, Bhopal Process Manual
SR
NO.
Activity Time taken/given for Disposal
Rectification in software problem

1 As early as possible the problem will be cleared.
reported by section
2 Audit Reply Within seven days

Within 3 days after receipt of the same from
3 AMC Bills
vendor.
__________________________________________________________________________________
ISO Section Chapter 06 Page 1 of 1. Rev:00 01.01.09 Approved by______________

COMPUTERISATION AND ISO SECTION CODE ALLOCATION SHEET

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 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
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 Approved By___________

Document No: RCT
January 01, 2009
RAILWAY CLAIMS TRIBUNAL
PROCESS MANUAL

Telefax: : 0755-2457138
E-mail : so rct@rediffmail.com
Compiled By CO-ordinated by Reviewed by Reviewed by Approved by
(Jagdev Singh) (D.N.DWIVEDI) (RAJIV SHRIVASTVA) (AJAY SHARMA) (HIRA BALLABH)

SSO/RCT SSO/ISO ADFM ADFM SR.DFM
CONTENTS
Rev. No/Date No. of

Chapter No. Title
00 01 02 Pages
01/01/09
2 Canons of Financial Property 01
01/01/09
3 Introduction 01
01/01/09
01/01/09
5 Scope of work 03
01/01/09
Activity- cum- Responsibility 01/01/09

7. 01
Chart
01/01/09
8. Measurable Parameter 01
Calendar of Returns 01/01/09

9. 01
Monthly Records 01/01/09

10. 01
Code Allocation staff sheet 01/01/09

11. 01
List of Records 01/01/09

12. 01
Functional Chart 01/01/09

13. 01
01/01/09
14. Changes to Process Manual 01
ABBREVIATIONS
1. ATC Advice on Transfer of Credit

3. ATD Advice on Transfer of Debits

11. FSC Foreign Service Contribution
12. FA & CAO Financial Advisor & Chief Accounts Officer
14. HQ Headquarter
16. IOD Injured On Duty
17. IREM Indian Railway Establishment Manual
20. MOD Memorandum of Differences
21. NDA Night Duty Allowance
22. OT Over Time Allowance
25. SOPEST Schedule Of Power On Establishment Matters
26. Sr. DFM Senior Divisional Finance Manager
___________________________________________________________________________________________
RCT Section Chapter 1 Page 1 of 2 Rev:00 01.01.09 Approved by______________

27. SSO/SO Senior Section Officer/ Section Officer

29. ACP Assured career progression
___________________________________________________________________________________________
RCT Section Chapter 1 Page 2 of 2 Rev:00 01.01.09 Approved by______________


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) 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.
order, which will be directly or indirectly to its own advantage.
(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 recipient.
-( 116 FI )
__________________________________________________________________________________________________
RCT Section: Chapter 2 Rev 00 Page 1 of 1 01.01.09 Approved By______________

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 Approved By _________


extension of codal provisions & they bear the same sanctity. In addition to
particular subject by Zonal Headquarters with the approval of FA&CAO.
Zone to Zone.
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
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 Approved by ________

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 Approved By__________

• Cadre Register
• Saving Register
• Objection Item 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) 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
__________________________________________________________________________________

B. Maintenance of Various Registers

• Unsanctioned Exp
• Objection Item Register
C. Disposal of Rly BD's Audit and A/C'S Reports
3. MISCELLENOUS WORK: -
(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.
• Putting of notes / letters of concurrence/ vetting and returning of
proposals to the officer concerned.
• Receipt and dispatch of all proposals/ indents/ tender schedules after
entering all particulars in the Computer.
__________________________________________________________________________________

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
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 Approved By______________

• 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- 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 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.
____________________________________________________________________________________________________

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.
____________________________________________________________________________________________________


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]
The result of test check should be recorded systematically in a manuscript register
in the form given below:-
SR NO. Item of Extent of Test Particulars of Name of the Result of Whether the
work test check vouchers SO/SSO (A) who Test check discrepancy
checked prescribed elected for test had test checked in col.6 has
check the item been pointed
out by the
supervisory
staff
1 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.
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
appraisal by the checking authority of the quality of performance of the clerks
whose work came up for test check.
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.
____________________________________________________________________________________________________

• 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.
*****
____________________________________________________________________________________________________

ACTIVITY/ RESPONSIBILITY MAPPING CHART(RLY Claims Tribunal)
S. No. Scope Of Work Supervisor AA

Dept.
Code Code
RAILWAY CLAIMS TRIBUNAL
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
1 nature of proposals,verifcation of SRs,Leave account of non gazetted staff. RCT A1 B1
RCT Section chapter 07 Page 1 of 1 Rev:00 01.01.09 Approved by: _____________

SR. Measurable Parameter No of Days Allowed for disposal
NO.
1 Passing of Regular Pay sheet 03 Working days from the date of
receipt
2 Passing of Special Pay sheet/ Pay orders 05 Working days from the date of
receipt
4 Dealing with Finance Proposal Cases 05 Working days from the date of
receipt of the proposals
5 Checking Of T.A. Journals 01 Week from the date of receipt of
T.A. Journals
6 Vetting of LPC 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. 03 Working days from the date of
receipt
9 Contractor Bill (Final) 05 Working days from the date of
receipt
10 Telephone/Mobile Bills 03 Working days from the date of
receipt
11 Imprest Bills 03 Working days from the date of
receipt
12 Miscellaneous Bills 03 Working days from the date of
receipt
13 Advertisements Bills 03 Working days from the date of
receipt

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.
_______________________________________________________________________________
RCT Section Chapter 8 page 1 of 1 Rev 00 01.01.09 Approved by_______

CALENDAR OF RETURNS
SR Name of Returns Period Due date of submission To be

NO. submitted
1 PCDO 10th of following month FA & CAO,RCT
DELHI,
AUGUST REVEIW YEARLY FIRST WEEK OR FA & CAO,RCT
SEPTEMBER EVERY YEAR DELHI,
2
HOWEVER THE FINAL FA&CAO/JBP
DATE IS FIXED BY HQ
RE , BE YEARLY FIRST WEEK OF NOV. FA & CAO,RCT
EVERY YEAR, HOWEVER DELHI,
3
THE FINAL DATE IS FIXED FA&CAO/JBP
BY HQ.
FINAL YEARLY FIRST WEEK OF FEB. FA & CAO,RCT
MODIFICATION EVERY YEAR, HOWEVER DELHI,
4
THE FINAL DATE IS FIXED FA&CAO/JBP
BY HQ.
APPROPRIATION YEARLY In the month of June as FA & CAO,RCT
5 ACCOUNT per schedule given by HQ DELHI,
every year. FA&CAO/JBP
10 DAYS REPORT EVERY 10 ON 11 , 21 AND 01
TH ST ST SR.DFM
6
DAYS OF EVERY MONTH.
_______________________________________________________________________________________
PF Section Chapter 9 page 1 of 1 Rev 00 01.01.09 Approved by_______________

MONTHLY REPORT (RCT)

Month: ____________________

S. No. Activity Target Period of Clearing Processed Remarks, if any
Total Processed
not in
Recd. In Time
time
1 Passing of Regular Pay sheet 03 Working days from the
Passing of Special Pay sheet/ Pay date of receipt
2
orders date of receipt
3 Dealing with Finance Proposal 05Working days from the
4 Cases
Checking Of T.A. Journals date Week
One of receipt
fromofthe
thedate of
5 Vetting of LPC Same day
Reply asked through R.T.I. As required under RTI
ACT .Maximum 2 days
6 from the date of receipt of
letter.
Petty bills 03 Working days from the
7
date of receipt
passing of supplementary pay 03 Working days from the
8
sheets. date of receipt
Telephone/Mobile Bills 03 Working days from the
9
date of receipt
SSO ADFM
RCT Section chapter 10 Page 1 of 1 Rev:00 01.01.09 Page No.___

RAILWAY CLAIMS TRIBUNAL DEPTT. CODE ALLOCATION SHEET
1 SURESH CHANDRA S.S.O A1
2 SMT.RANJITA SARKAR A.A. B1
Approved By
(Name & Seal)
RCT Section chapter 11 Page 1 of 1 Rev:00 01.01.09 Approved By______

SR.DFM'S OFFICE,WEST CENTRAL RAILWAY, BHOPAL Process Manual
LIST OF RECORDS
Section: ____________________
Railway Claims tribunal
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
RCT Section chapter 12 Page 1 of 1 Rev:00 01.01.09 APPROVED BY____

SR.DFM'S OFFICE,WEST CENTRAL RAILWAY, BHOPAL Process Manual
ADFM-I
SSO (RCT)
(AI)
AA
(B1)

Amendment New
No. Rev No.
RCT Section chapter 14 Page 1 of 1 Rev:00 01.01.09 Approved by _____________

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Document No: FX/FE

January 01, 2009

Office of Sr. DIVISIONAL FINANCE MANAGER

Compiled By CO-ordinated by Reviewed By Approved by

(JITENDRA SAXENA) (D.N.DWIVEDI) (B.K.SEN) (HIRA BALLABH)

Chapter Review No/Date No. of

2 Canons of Financial Property 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

FX /FE Section: chapter 1 Page 1 of 2 Rev:00 01.01.09 Approved by _______________

26. PWP Preliminary Works Program

FX /FE Section: chapter 1 Page 2 of 2 Rev:00 01.01.09 Approved by _______________

MONTHLY REPORT (Finance & FE Section)

Monthly Processed Status

SSO - FINANCE/FE SR.DFM

FX SECTION CHAPTER 10 REV 00 01.01.09 PAGE 1 OF 1 APPROVED BY____________

TARGETS fixed for various activities FX & FE section.

SR.NO ACTIVITY TARGET PERIOD FOR

IMPORTANT NOTE: It is to be ensured by the concerned section in charge

FX Section chapter 11 Page 1 of 1 Rev:00 01.01.09 Approved By____________

3 CONTRACT VETTING REGISTER WCR/Acs/BPL/FIN/CONTRACT VETTING REGISTER NA AA 3 YEAR

24 POLICY FILE ON AMC WCR/Acs/BPL/FIN/POLICY/AMC NA AA 10 YEAR

fx section chapter 12 page 1 of 3 11-11-09 REV:01 APPROVED BY_____

26 POLICY FILE ON MECHANICAL MATTER WCR/Acs/BPL/FIN/POLICY/MECHANICAL NA AA 10 YEAR

fx section chapter 12 page 2 of 3 11-11-09 REV:01 APPROVED BY_____

45 CORRESPONDENCE FILE OF WCR/Acs/BPL/FIN/CORRES/ELEC(G) NA AA 3 YEAR

fx section chapter 12 page 3 of 3 11-11-09 REV:01 APPROVED BY_____

Finance Proposal : Process Flow Chart

Putting up office notes/ letters Return for

FX Section CHAPTER 13 Page 1 of 3 Rev:00 01.01.09 Approved by _______________

Finance Section : Brief Note Process Flow Chart

Receipt of Brief Note

Check of Brief Note

Giving his remarks

FX Section CHAPTER 13 Page 2 of 3 Rev:00 01.01.09 Approved by _______________

Proposal Cases/ Variation proposal: Flow Chart

Vetting/ Concurring or Seeking

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

CHANGES TO PROCESS MANUAL

01 11-11-09 Chapter 12 List of Record 01

FX SECTION CHAPTER 15 Rev:01 11.11.09 Approved by ________________

FX SECTION CHAPTER 15 Rev:01 11.11.09 Approved by ________________

Standards of financial propriety

FX Section: CHAPTER 2 Rev 00 Page 1 of 1 01.01.09 Approved By______________

Finance Section is one of the most important branches of the Accounts

FX Section: chapter 3 Page 1 of 1 Rev:00 01.01.09 Approved by _______________

Sources and References:

fx Section Chapter 4 page 1 of 1 Rev 00 01.01.09 Approved by ________

i) SCRUTINY OF PROPOSALS /INDENTS (STOCK AND NON-

FX Section: chapter 5 Page 1 of 1 Rev:00 01.01.09 Approved by ___________

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,

Detailed allocation has been recorded.