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Founda on Course Reading Material
Volume - I

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dS>moXam - 390 004.
Na onal Academy of Indian Railways
Vadodara - 390 004.

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INDEX
VOLUME - I

Chapter Title Page No.

1 ROMANCE OF RAILWAYS 05
2 GENERAL
AN OVERVIEW OF INDIAN RAILWAYS 21
3 ACCOUNTS 27
4 RAILWAY FINANCE 64
5. 71
6. CIVIL ENGINEERING 147
7 COMMERCIAL 219
8. OPERATING 285
9. ELECTRICAL 335
10. MECHANICAL 427

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ROMANCE OF
RAILWAYS

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AN OVERVIEW
OF
INDIAN RAILWAYS

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An Overview of Indian Railways

Brief History:
First passenger train ran in India on 16th April 1853 between Boribunder and Thane, since then Indian
Railways has been a con nuous progressing. Following independence in 1947, India inherited a decrepit
rail network. About 40% of the railway lines were in the newly created Pakistan. Many lines have to be re-
routed through Indian Territory and new lines had to be constructed to connect important ci es such as
Jammu. A total of 42 separate railway systems, including 32 lines owned by the former Indian princely
states existed at the me of independence spanning a total of 55,000 km. These were amalgamated into
the Indian Railways.
In 1952, it was decided to replace the exis ng rail networks by zones. Accordingly total of six zones came
into being. Later further zones were made from exis ng zones for administra on purpose, one more zone
added in 2006 and one more proposed in 2019. The Indian Railways now has 18 Zonal Railways.
Sl. No. Name of Zone Head Quarter No. of Divisions Route Kms.
1 Central Railway Mumbai (CSMT) 5 3,905
2 East Central Railway Hajipur 5 3,656
3 East Coast Railway Bhubaneswar 4 2,676
4 Eastern Railway Kolkata 4 2,447
5 Metro Railway Kolkata 1 25
6 North Central Railway Allahabad 3 3,151
7 North Eastern Railway Gorakhpur 3 3,767
8 North East Fron er Railway Guwaha 5 3,965
9 North Western Railway Jaipur 4 5,502
10 Northern Railway New Delhi 5 6,990
11 South Central Railway Secunderabad 3 5,810
12 South East Central Railway Bilaspur 3 2,455
13 South Eastern Railway Kolkata 3 2,661
14 South Western Railway Hubli 3 3,191
15 Southern Railway Chennai 6 4,994
16 West Central Railway Jabalpur 3 2,965
17 Western Railway Mumbai (Churchgate) 6 6,440
18 South Coast Railway (Proposed) Visakhapa anam 3
Total 69 Divisions
Locomo ves and rolling stock are two main components of the train. IR has been procuring goods wagons
from the market however coaches and locomo ves both Diesel and Electrical are manufactured by IR with
its Produc on units. Later IR has taken over certain wagon manufacturing units also. At present following
produc on units are taking care of needs of IR for locomo ves and rolling stock.
Sr. No. Name of Produc on Unit Located at Main Produc on
1 Chi aranjan Loco Works Chi aranjan (W.B.) Electric Locos
2 Diesel Locomo ve Works Varanasi Diesel Locos
3 Integral Coach Factory Perambur Coaches
4 Rail Coach Factory Kapurthala Coaches
5 Rail Wheel Factory Bangaluru Wheel&Axles
6 Diesel Loco Works Modernisa on Pa ala Diesel Loco Components
7 Rail Coach Factory Raebareli Coaches

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IR has been a government Department carrying out transport needs of country. So transporta on of
passengers and goods has been core ac vity of IR and to facilitate this core ac vity and to support other
supplementary ac vi es 16 PSUs/Undertakings have been formed which are with the Ministry of Railways
and carry out different suppor ng ac vi es as shown below.

Sr. No Name of PSU Established in year Main Ac vity

1 RITES 1974 Technical & consultancy services
2 IRCON 1976 Construc on ac vi es in India &
Abroad
3 CRIS 1986 Consultancy and IT services to IR
4 IRFC 1986 To raise fund from the market to part
finance the plan outlay
5 CONCOR 1988 Mul modal logis c support to
containerized domes c and
interna onal cargo

6 KRCL 1990 Construct and operate Railway lines,

Construct ROB & rail line projects
7 RCIL (Railtel) 2000 To built na onwide OFC based
broadband telecom & mul media
networks
8 IRCTC 2001 To undertake catering and tourism
ac vi es on IR, also facilitates internet
cke ng through web
9 PRCL 2001 To execute SUNR -Pipavav port gauge
conversion and new line project

10 RVNL 2003 Cerate and augment capacity of rail

infrastructure
11 RLDA 2005 To develop vacant railway land for
commercial use
12 DFCCIL 2006 Plan & construct Dedicated freight
corridors
13 MRVC 1999 To plan and implement rail projects in
Mumbai
14 BWEL 1978/2008* To manufacture wagons and structural
fabrica on jobs
15 BSCL 1976/2010* To manufacture Railway rolling stock
16 BCL 1976/2010* To manufacture wagons, retrofi ng of
EOT cranes
*- year of taken over by Ministry of Railways
Research and development is very important part of any organiza on.On Indian Railways,
Research and Development is carried out by Research Design and Standards
Organiza on(RDSO) which is located at Lucknow. RDSO is also mandates to test and cer fy new
technologies or innova ons in train opera on.

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HR development is another important aspect of the organiza on. On IR, for development of its
manpower,training ins tutes are provide all across the country. Zonal training centers are
located in zones for training of Group C staff. For training of officers on IR, six premier training
ins tutes have been established.

SN Name of the Ins tute Located at For officers of

1 Na onal Academy of Indian Vadodara All Indian Railway Officers and
Railway (NAIR) centralized training of officers of
Accounts ,Personnel, Stores and
Medical Services
2 Indian Railway Ins tute of Civil Pune Engineering Officers
Engineering(IRICEN)
3 Indian Railway Ins tute of Nasik Electrical Officers
Electrical Engineering (IRIEEN)
4 Indian Railway Ins tute of Jamalpur Mechanical Officers
Mechanical and Electrical
Engineering (IRIMEE)
5 Indian Railway Ins tute of Signal Secunderabad Signal & Telecommunica on Officers
and Telecommunica on (IRISET)
6 Indian Railway Ins tute Of Lucknow For Traffic Officers
Transport Management (IRITM)
7 Jagjivan Ram Railway Protec on Lucknow For RPF Officers
Force Academy (JR RPF Academy)

Salient features of IR:

Indian Railways is the fourth largest Railway network in the world a er US, Russia and China. It runs about
20,000 trains carrying more than 2.5 crores passengers and 2.8 million tonnes of freight every day. In terms
of passengers kms IR tops the list, with 1046 billion pkm. Indian Railway has become the fourth railway in
the world which loads more than a billion tonnes of freight in a year. More than 12,000 passenger trains
which runs across the country every day, cover a distance which is more than 4 mes the distance between
earth and moon.
Chhatrapa Shivaji Maharaj Terminus, Mumbai has been given status of the world heritage site by UNESCO
in 2004. Three Mountain Railways of India i.e. Darjeeling Himalayan Railway a narrow gauge railways in
West Bengal, Nilgiri Mountain Railway, a metre gauge railway in the Nilgiri Hills in Tamil Nadu and Kalka –
Shimla Railway, a narrow gauge railway in the Shivalik mountains in Himachal Pradesh are already declared
UNESCO world heritage sites in 1999.
Facts and figures are the best indicators to understand any organiza on. IR has been improving its output
every year in both passenger and freight transporta on. Following key sta s cs about IR will help you
understand about IR, its assets, its performance and financial status.

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Key Sta s cs

SN (A) Plant & Equipment Unit 2016-17 2017-18

1 Capital-at- Charge ₹ in crore @3,02,457.78 #3,24,725.64
2 Total Investment “ 4,71,776.39 5,17,324.19
3 Route Length Kms. 67,368 68,442
4 Locomo ves Nos. 11,461 11,764
5 Passenger Service Vehicles “ 64,285 65,326
6 Other Coaching Vehicles “ *6,699 6,499
7 Wagons “ *2,77,992 2,79,308
8 Railway Sta ons “ 7,309 7,318
(B) Opera on
1 Passenger: Trainkms. Millions 788.45 769.27
Vehicle kms. “ *26,334 26,200
2 Freight : Trains kms. “ 391.09 396.48
Wagon kms. “ 18,403 18,461
© Volume of Traffic
1 Passenger Origina ng Millions 8,116 8,286
2 Passenger kms. “ 11,49,835 11,77,699
3 Tonnes Origina ng:$ “
4 Revenue Earning Traffic “ 1,106.15 1,159.55
5 Total Traffic “ 1,110.95 1,162.64
(incl. non-revenue)
6 Net Tonnekms. $ “
7 Revenue Earning Traffic “ 6,20,175 6,92,916
8 Total Traffic “ 6,20,858 6,93,281
(incl. non-revenue)
(D) Employment and Wages
1 Regular Employees Thousands *1,309 1,271
2 Wage Bill of Regular ₹ in crore *1,18,501.74 1,29,336.48
Employees
3 Average Annual Wage ₹ in units *908,263 10,30,961
Per Regular Employee
(E) Financial Results
1 Revenues ₹ in crore 1,65,292.20 1,78,725.31
2 Expenses “ 1,59,029.61 1,75,834.22
3 Miscellaneous Transac ons “ -1,349.59 -1,225.48
4 Net Revenue (before dividend) “ 4,913.00 1,665.61
5 Rate of Return on Capital Percent 1.62 0.51
6 Dividend on Capital ₹ in crore 0 **0
7 Shor all(-)/ Excess(+) “ 4,913.00 1,665.61

# Includes investment ( 53,449.91 crore) from Capital Fund.

@ Includes investment ( 53,449.91 crore) from Capital Fund.
$ excludes Konkan Railway.
*Revised
** No dividend was payable during 2017- 18
This chapter intends to give you an overview of Indian Railways and the detail on various departments is
given in subsequent chapters.

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ACCOUNTS

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National Academy of Indian Railways Volume-1 Group A Reading Material

Content

1 Func ons of Accounts Department

2 Canons of Financial Propriety

3 Statutory Audit

4 Schedule of Powers

5 Accoun ng Classifica on

6 Internal Check of Expenditure

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FUNCTIONS OF ACCOUNTS DEPARTMENT

Historical Background
There were 33 separate Railway administra ons (4 by Govt. 5 by Indian states, 24 run by pvt. Companies)
Headed by an officer of the ICS who was assisted by 1 Secretary, 3 Deputy Secretaries, 4 under secretaries
and 4 Assistant Secretaries and the Accoun ng and audi ng was being done by the Accountant General of
the Public Works Department. It was increasingly felt that the Railway Finances should be separated from
the General Finances.
The most important land mark in the history of the financial administra on on Railways in India was the
appointment of the Financial Commissioner for Railways in April, 1923 with the sanc on of the Secretary of
State for India, as part of the scheme of reorganiza on of the Railway Board as recommended by the
Acworth Commi ee (1921). The declared object of this appointment was to secure, firstly, economy in the
expenditure of public moneys, and secondly, the coordina on of financial policy of the IR with the general
financial policy of the Government of India. This was followed by the Separa on Conven on of 1924 by
which Railway finances were separated from the General Finances of the Government of India. The final
separa on took place in the year 1929, which also marked the beginning of the IRAS.
The Financial Commissioner, Railways is the professional head of the Accounts Department and represents
the Government of India, Ministry of Finance on the Railways. In his capacity as ex-officio Secretary to the
Government of India in the Ministry of Railways in financial ma ers, he is vested with full powers of the
Government of India to sanc on Railway expenditure subject to the general control of the Finance Minister.
This arrangement is intended to ensure that financial control over opera ons of the Railway Department is
exercised from within the Organisa on by an officer who shares with the Members of the Railway Board
and the Chairman the managerial responsibility as a senior partner in the common enterprise of efficient
and economic working of the Railway undertaking. In the event of a difference of opinion between the
Financial Commissioner and other Members of the Board, the former has the right to refer the ma er to
the Finance Minister. The Financial Commissioner is assisted by Addi onal Member Finance and Addi onal
Member Budget, Advisor Accoun ng Reforms, Execu ve Director Accounts. The various divisions of
Finance at Railway Board deal with Accounts ma ers, Accoun ng reforms, Finance, Finance (Budget),
Finance (Commercial, Establishment), Pay Commission, Sta s cs and Economics as well as Resource
Mobiliza on. These are headed by various Execu ve Directors belonging to the Indian Railway Accounts
Service.
Evolu on: In 5 Stages
I Railway finance was a part of Finance department and Accoun ng was done by the AG,
II Appointment of Financial Commissioner in 1923
III AG replaced by Controller of Railway Accounts and Director of Railway Audit under Auditor
General. Beginning of IRAS
IV Railway accounts under GM. Chief Accounts Officer reports to GM. Change of designa on to
FA&CAO.
V Dis nct Finance branch under FA&CAO

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Change in Designa on
At HQ – Junior Scale-Assistant Financial Advisor, Senior Scale- Sr Assistant Financial Advisor.
At Division.- Junior Scale- Assistant Divisional Finance Manager, Senior Scale- Divisional Finance Manager,
JAG-Sr. Divisional Finance Manager

SrDFM

ADFM DFM ADFM

FUNCTIONS OF ACCOUNTS DEPARTMENT-

The func ons of the Accounts Department can mainly be categorized as follows:-
o Keeping the accounts of the Railways in accordance with prescribed rules
o Internal check of transac ons affec ng the receipts of expenditure of the railways.
o Tendering financial advice
o Compila on of budget
o Other management accoun ng func ons
o Ensuring financial propriety
The proba oners are advised to read chapter-1 of the Accounts Code Volume –I on the subject.
MAIN DIVISIONS OF WORK-
The work in Railway Accounts generally falls under the following main divisions-
o Administra on o Booking and Compila on
o Budget o Cash and Pay
o Compensa on Claims o Engineering Accounts
o Establishment Accounts o Finance and Planning
o Fuel Accounts o Inspec on (Execu ve and Accounts Officers)
o Expenditure accounts o PF and Pension
o Traffic Accounts o Stores Accounts
o Traffic cos ng o Workshop accounts
The proba oners are advised to read para 117 to para 130 of the Indian Railway Accounts Code Volume-I
for further reference.
The Accounts of a Railway have to facilitate a General review of the finances of the Railway as a Commercial
Enterprise as well as in accordance with the requirements of Government Accounts. Therefore, the
objec ves of securing the essen al requirements of Commercial Accoun ng and prac ces of Government
Accoun ng is met by maintaing the link between the two to show how much is coming into the

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government coffers through the Railways and how much is going out as capital or revenue expenditure out
of government coffers as the money being spent on the ac vi es of the railways.
A. RAILWAY ACCOUNTS AS A COMMERCIAL ENTERPRISE
o Capital and revenue transac ons
o Capital and revenue accounts
o Profit and loss account and balance sheet prepared at close of financial year
B. RAILWAYS ACCOUNTS AS A GOVT. ENTERPRISE
o Govt accounts are maintained in 3 parts
o Consolidated Fund of India(Part I)Ar cle 266
o Con ngency Fund of India(Part II)Ar cle 267
o Public Accounts of India(Part III)Ar cle 268
Part-I comprises of three main divisions namely Revenue, Capital and Debt. In the case of Railways Traffic
earnings are the main source of revenue. The second division deals with expenditure incurred with the
object of increasing assets of a material character and also receipts intended to be applied as a set-off to
capital expenditure. The third division comprises, so far as Railway Accounts are concerned, of loans and
advances made by Government together with the repayments of the former and recoveries of the la er.
Part-II i.e. con ngency fund of India- In this part are recorded transac ons connected with the Con ngency
Fund set up by the Government of India under Ar cle 267 of the Cons tu on.
Part-III i.e. Public Account of India has two main divisions i.e.
i. Debt and deposits
ii. Remi ances. (These are all adjus ng heads such as transfer between different accoun ng circles)
CANONS OF FINANCIAL PROPRIETY
o Expenditure should not prima facie be more than the occasion demands and every Govt. servant
should exercise the same vigilance as man of ordinary prudence.
o No authority should exercise its powers of sanc oning expenditure to pass an order directly or
indirectly to its own advantage
o Public money should not be u lised for benefit of a par cular person or sec on of community.
o Amount of allowances such as TA to be regularised so as to not to become a source of profit to the
recipient.
Statutory Audit
Under the cons tu on of India (Art. 149-151) CAG is the authority for conduc ng audit of the accounts of
the union, states and union territories.
CAG's func ons are as follows-
l To audit all expenditure from the consolidated fund of India.
l To audit all transac ons of the union and states rela ng to con ngency fund.
l To audit all trading, manufacturing, profit and loss accounts and balance sheet kept in any
department of the Union or State.

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Therefore the CAG is the authority to :-

l To inspect any office of account under the control of Union or State.
l To require that any accounts which deal with or form the basis of transac on shall be placed before
him.
l To put such ques ons or make observa ons as considered necessary.
l The Organiza onal structure of the CAG's office is as follows:-
Communica ons from Audit
The Communica ons from Audit comprise specific reports which are termed as part-I and II Audit
Inspec on Reports which detail major and minor irregulari es detected during the course of statutory
audit. The part-II Audit Inspec on Report can be closed by Associate Accounts of the Execu ve on receiving
a sa sfactory reply whereas Part-I Audit Inspec on Report is closed by Audit on receiving a reply from the
Associate Accounts who have ve ed the reply of the Execu ve to the Audit Objec on.
Special le ers is the next category of Audit Objec ons which is a serious Audit Objec on highligh ng
important irregulari es. Dra paras are serious Audit Objec ons and the Railway Administra on is given 6
weeks to reply to a dra para failing which/ or Audit not been convinced of the reply a Dra para can be
converted into a Provisional Para. Provisional paras are dealt by the Railway Board and the concerned
Zonal Railways must give a reply within 2 weeks to a provisional para and if Audit is not convinced of closing
a provisional para, it gets converted into a Audit para in the report of the CAG which is tabled in the house of
parliament. The CAG's report is then seen by the Public Accounts Commi ee.
Object of Statutory Audit.:-
l The Statutory Audit serves a three fold purpose which is as follows:-
l Accountancy Audit- Check the accuracy, all payments are supported by relevant vouchers.
l Appropriate audit- check that expenditure and receipts are properly classified.
l Administra ve audit- to check that expenditure is according to prescribed rules.
Accounts inspec on of Execu ve Offices
The basic essence and spirit of the Accounts inspec on of Execu ve Offices is the part of internal check
mechanism which ensures the following:-
1. To verify the records kept with execu ve.
2. To ensure that all returns sent to accounts are based on correct basic records.
3. Scheduled in accordance with an inspec on programme.
4. It is drawn in advance. (1712 of a-1)
5. Inform the execu ve.(1713 of a-1)
6. Informa on to audit.
The chapter 17 of the Accounts Code Volume outlines the details of the inspec on of Execu ve Offices.
INSPECTION REPORTS.
A er the Accounts inspec on is over it includes all items which have not been sa sfactorily been explained
during inspec on and the reports generated are of two kinds:-

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1. PART I Accounts inspec on report - items of major objec ons.
2. PART II Accounts Inspec on report -items of minor objec ons
The Inspectorial staff Associated with the Accounts Inspec on are ISAs and SVs for inspec on of stores, TIAs
for inspec on of Sta ons, and the Sec on Officers for the inspec on of Execu ve Offices. The Execu ve
must give a convincing reply to the accounts Inspec on Report to have them close by the Accounts Office.
The Chapter of 17 of Accounts Code Volume may be read for further details on the periodicity of inspec on
and guidelines therein.
Schedule of Powers
The Schedule of Powers represents inter-alia delega on of powers to the General Managers as received
from Railway Board. The objec ves of the Schedule of Powers is to detail the powers delegated to the
Officers by the General Managers for quick decision making and decentraliza on. The powers delegated
are to be exercised only by the authority indicated and to the extent specified. The powers are subject to
exis ng codal procedures , rules and other extant orders issued by Railway Board from me to me. The
powers are also subject to availability of funds. No re-delega on is permissible unless specifically
authorized by the General Managers.
The delega on is grouped mainly under 3 headings
A. PHODs / HODs
B. DRM/ ADRM/ SAG Officers in field units.
C. Divisional / Extra Divisional Officers and Officers in H.Qrs.
The schedule of power is divided into 7 parts rela ng to works ma ers, miscellaneous ma ers,
Establishment ma ers, Commercial ma ers, Stores ma ers and Medical ma ers. The latest introduc on
to the Schedule of Powers is the financial powers delegated to officers in Disaster Management.
There are certain powers, which cannot be delegated even by the General Managers to the officers down
the line. There is an a ached annexure to the Schedule of Powers on every Railway which outlines the list
of items requiring the personal approval / sanc on of the General Manager. The General Manager's
powers are termed as nega ve powers because the powers outline what the General Managers can not do
which implies the approval/ previous sanc on of higher authority is necessary.
In Year 2018, Model Schedule of Powers ( Model SOP ) have been issued which will make uniformity in SOP
of all Railways.

ACCOUNTING CLASSIFICATION
INTRODUCTION
Budget is a statement of the es mated annual receipts and expenditure both on capital as well as Revenue
transac ons of an organisa on. It is a process of planning and reviewing the ac vi es of an organisa on.
Railways, being Government of India Department, receipts and payments of the system were merged in the
General Budget of the Government of India. As a result of the recommenda ons of the Acworth Commi ee
during 1920-21, it was decided to separate the finances of Railways from General finances with the object
of securing stability for general revenues and to strengthen the Railways finances. This is generally known
as "Separa on Conven on of 1924". Since, then separate Railway Budget is submi ed in advance of the
General Budget to the Parliament.

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 National Academy of Indian Railways Volume-1 Group A Reading Material

These statements are submi ed to both the Houses of Parliament viz. Lok Sabha and Rajya Sabha. Railways
are not run purely on commercial considera ons. At the same me, as the finances of Railways are
independent of the general finances, Governmental outlook cannot also be applied. The system of
accoun ng adopted in Railways is such that the commercial as well as Government accoun ng is bridged.
The expenditure on Railways may be either voted or charged. The expenditure covered under the former
category requires the approval of Parliament. A er President gives assent, money becomes available for
the different ac vi es. In respect of charged expenditure, the sanc on of the President is conveyed
without the budget being submi ed for the vote of parliament. It is one of the means by which
Parliamentary control on Railway finances is exercised. Parliament has got the powers to give assent to or to
reduce or to modify the amounts proposed by the Railways Ministry during the course of discussion on
Railway Budget. Such powers are exercised through cut mo ons. The votable part of expenditure together
with the charged appropria on are presented to Parliament in the form of Demands for Grants. As at
present there are 16 demands for grants, these have been evolved over a period of years through the
Accoun ng and Budgetary Reforms process. The growing requirements, accountability to Parliament and
also the changes in the accoun ng system have necessitated the review of the forms of Railway Budget
from me to me .
DEMANDS
Prior to financial year 1924-25, the en re expenditure of Railway department was divided into two
categories only viz., Capital and Revenue.

GROUP NO. DEMANDS

Railway Board
I Policy Formula ons and 1
services common to all Miscellaneous expenditure(General)
Railways
2

General Superintendence
II 3 General Superintendence & service on Railways
and services on Railways

III Repairs and Maintenance 4 Repairs and Maintenance of Way & Work s

5 Repairs and Maintenance of Mo ve Power

6 Repairs and maintenance carriage & Wagons

7 Repairs and Maintenance Plant and equipment

IV Opera ons 8 Opera ng expenses - Rolling stock and equipment

9 Opera ng Expenses - Traffic

10 Opera ng expenses - fuel

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GROUP NO. DEMANDS
Staff Welfare and
V Re rement benefits and 11 Staff Welfare and Ameni es
Misc
12 Misc. Working expenses

13 P.F.Pension and other re rement benefits

Railway funds Payments to 14 Appropria on to Fund

VI
General Revenues
Dividend, Loan repayment and amor za on of over
15 capitalisa on ( Not operated now due to merger of
the Railway Budget with General Budget )

VII Works expenditure 16 Assets Acquisi on construc on and replacement

Staff Welfare and

V Re rement benefits and 11 Staff Welfare and Ameni es
Misc
12 Misc. Working expenses

13 P.F.Pension and other re rement benefits

Railway funds Payments to 14 Appropria on to Fund

VI
General Revenues
Dividend, Loan repayment and amor za on of over
15 capitalisa on ( Not operated now due to merger of
the Railway Budget with General Budget )

VII Works expenditure 16 Assets Acquisi on construc on and replacement

Now the Railway Budget has been merged with the General Budget and all Railway Expenditure is allocated
to Demand 80 of the General Budget.
BUDGETARY EXERCISE
Budgetary exercise is a concurrent one spread over throughout the year, watching the progress of
expenditure against the allotment. When once the Railway Budget is voted by Parliament, Budget
allotments under each grant pertaining to each Railway is communicated by Railway Board through an
advice known as Budget Order.

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 National Academy of Indian Railways Volume-1 Group A Reading Material

August Review
During August, a review is conducted of the performance done by individual railways bringing out the
modifica ons necessary in the allotments already made consequent on the trend of performance no ced
then. This is known as August Review.
Budget Es mate
The second review is done during Nov-Dec. known as Revised Es mate for the current year and Budget
Es mate for the ensuing year. Based on the progressive expenditure booked by individual Railways, the
Railway Board a er making necessary re-appropria on amongst the Railways concerned in respect of each
grant with the available funds, decide upon the necessity or otherwise of the supplementary grant.
Pending approval by Parliament of the supplementary grant, if necessary revised allotment is fixed by
Railway Board and communicated to individual Railway based on which the individual Railways are to
regulate their expenditure.
Final Modifica on
During the end of Feb. another review is conducted, known as "Final Modifica on ". And by the late-March,
telegraphic modifica on statement, if necessary, is also called for from individual Railways.
Final Grant
By 31st March, final grant as pertaining to individual Railway under individual grant is fixed by the Railway
Board and communicated.
Monthly Review
As a means of controlling the expenditure, a monthly review comparing the actual expenditure with the
propor onate budget allotment is made and an apprecia on report bringing out the Special features in
respect of each month account are also submi ed to Railway Board. While working out the budget
propor on, certain guidelines as contemplated in the code are adopted. The establishment charges such as
salaries, wages, TA etc., are of a rou ng and uniform nature. The total expenditure on this are divided by 12,
while the expenditure on stores and other adjustment transac ons are generally divided by 14, this is
because the March accounts are spread over ll the end of June every year to enable booking of
expenditure under adjustment transac ons completely. The difference of 2 (14 - 12) is distributed quarterly
i.e. at 25 each for the first 3 quarters and the balance of 1.25 taken to the last quarter.
This monthly review would help in controlling the expenditure effec vely if carried out at Divisional or
Sub-Divisional level. This would also help in managing the finance in a be er manner by the respec ve
Departmental heads by direc ng Postponement or Modifica ons in

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STRUCTURE OF RAILWAY BUDGET

DEMANDS FOR GRANTS

DEMAND
DESCRIPTION
NO.
1 Railway Board
2 Miscellaneous expenditure (General)
3 General superintendence and services on Railways
4 Repairs and maintenance of Permanent way and Works
5 Repairs and Maintenance of Mo ve Power
6 Repairs and Maintenance of Carriages and Wagon
7 Repairs and Maintenance of Plant and Equipment
8 Opera ng Expenses-Rolling Stock and Equipment
9 Opera ng Expenses-traffic
10 Opera ng Expenses-Fuel
11 Staff Welfare and Ameni es*
12 Miscellaneous Working expenses
13 Provident fund Pension and other Re rement benefits
14 Appropria on to Funds
Dividend to General revenues ( will not be operated due to merger of
15
Railway Budget with General Budget)
16 Acquisi on Construc on & replacement of Assets

* Demand No.11 is for expenditure on educa onal and medical facili es, health and welfare services,
canteen and other staff ameni es, repairs maintenance and improvement of Railway colonies, staff
quarters, residen al and welfare buildings.

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 National Academy of Indian Railways Volume-1 Group A Reading Material

REVENUE ABSTRACTS

Abstract Demand Ac vi es Department

A 3 General Superintendence and Services All
Repairs+ Maintenance of Way and
B 4 Engg
Works
Repair and Maintenance of Mo ve
C 5 Mech/Elect
Power
Repair and Maintenance of carriage
D 6 Mech.Elec.EMUP-TL
and wagon
Repair and Maintenance of Plant and
E 7 Elect.Mech.S&TCivil
Equipment
Opera ng Expenditure (Rolling Stock
F 8 Mech/Elect
and Equipment)
G 9 Opera ng Expenditure (Traffic) Optg/Comml
H 10 Opera ng Expenditure (Fuel) CoalDieselElect
Edn Health Residen al
J 11 Staff Welfare and Ameni es
building
SecurityClaim
K 12 Miscellaneous working expenses
comp.catering Training
L 13 Pensionary benefit All Depts
14 Appropria on to funds
15 Dividend Payment

PRIMARY UNITS (OBJECTS) OF EXPENDITURE

01 Salaries and Wages
02 Dearness Pay and Dearness Allowances
03 Produc vity Linked Bonus
04 House Rent allowances
05 Compensatory (City) Allowances
06 Interim Relief
07 Transport allowance
08 New Pension scheme
09 Wages of Casual Labour
10 Kilometre allowance
11 Over me allowance

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12 Night duty allowances

13 Other allowances
14 Fees and honoraria
15 Transfer allowance
16 Travelling expenses
17 Air Travel Expenses sanc oned in lieu of privilege passes
18 Office expenses
19 Rental for P&T telephone and call charges including Trunk calls
21 Adver sing expenses
22 U li es
23 Rental for office equipment (other than Data Processing)
24 Prin ng and sta onery including Publica ons
27 Cost of materials from stock
28 Cost of materials-Direct purchase
31 Fuel for other than trac on
32 Contractual payments
33 Transfer of debits
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 (Domes c)
40 Air Travel (Foreign)
99 Other expenses.

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National Academy of Indian Railways Volume-1 Group A Reading Material

Demand No.16
Assets-Acquisi on, Construc on and replacement

Plan Name Plan Name

Head Head
11 New Line 12 Purchase of new lines
13 Restora on of dismantled lines 14 Gauge conversion
15 Doubling 16 Traffic facili es,
yard remodelling
17 Computerisa on 18 `Railway Research
21 Rolling Stock 29 Road Safety Works-
Level crossing
30 Road Safety Works - Road Over/ 31 Track renewals
under bridges
17 Computerisa on 18 Railway Research
21 Rolling Stock 29 Road Safety Wroks-
level crossing
30 Road Safety works - 31 Track renewals
Road Over/under bridges
32 Bridge Works 33 Signalling and
Telecomm works
34 Taking over line wires from 35 Electrifica on projects
P&T dept
36 Other electrical works 41 Machinery and Plant
42 Workshops incl.Prod.Units 51 Staff quarters
52 Ameni es for staff 53 Passengers ameni es
62 Inv.in Govt. Comm.undertaking 64 Other Specified works
71 Stores suspense 72 Manufacture suspense
73 Miscellaneous advances 81 Metropolitan
Transport Project
82 Transfer to SRSP

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Primary Units(Objects)Expenditure for Works

1 Pay& allowances of Departmental Establishment 01

2. Payment to Casual Labour 02
3. Payment to contractors and others for Engineering
works or supply and erec on contracts etc. 03
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 affec ng capital works
expenditure/suspense accounts 09
10. Produc vity 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(Domes c) 16
17. Air Travel(Interna onal) 17

DEMAND 16-CAPITAL
For renewal and
DRF Deprecia on Reserve Fund
replacement
DF1 Passenger Amenity
DF2 Staff Welfare
DF Development fund Unremunera ve
INTERNAL DF3
works
GENERATION
DF4 Safety
RSF
OLWR Open line works Revenue
Internal sources i.e. Capital fund
CAPITAL FUND
(w.e.f. 1.4.93)
External Sources (Loan from
EXTERNAL
CAPITAL Central Govt. i.e. Budgetary
SOURCE
support)
SRSF*

*A PORTION OF SRSF IS GENERATED THROUGH SURCHARGE ON PASSENGER FARE.

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 National Academy of Indian Railways Volume-1 Group A Reading Material

FINANCIAL STRUCTURE
TRAFFIC EARNINGS
The Indian Railways are in the business of selling transport. Earnings of the Railways are broadly divided
into 3 categories: -
· Earnings from Coaching Services, (Abstract X)
· Earnings from Goods Services, (Abstract Y)
· Earnings from Sundry Other Items/ Services (Abstract Z)
(Like sale of grass and trees on line, rent for land and buildings, adver sements, etc.)
The Por on of earnings that is physically realized is called “Receipts“ and the por on earned but yet to
be realized is called as “Suspense”.
(For detailed classifica on of earnings, please refer to Finance Code – Volume – II)
The money thus earned is not directly available for expenditure to be done by the Railways as it flows into
the Consolidated Fund of India.
For the purpose of expenditure, money is drawn from the Consolidated Fund of India (CFI), a er passage of
the budget, as discussed in details, separately. This expenditure, which is made from the CFI, pertains to
two broad categories:
· Revenue Expenditure and
· Works Expenditure.
REVENUE EXPENDITURE
This comprises of
i. Ordinary Working Expenses incurred by various departments on the Railways in their day-to-day
working. For example, General Superintendence and Services, Repairs and Maintenance of Assets,
Opera ng Expenses, Staff Welfare Expenses etc. (Demands # 3 to 13),
ii. Other Miscellaneous Expenditure, like Expenditure on Railway Board, Audit, Surveys, Centralized
Training Ins tutes, RDSO etc. (Demands #1 and 2),
iii. Appropria on to Deprecia ons Reserve Fund, Pension Fund (Demand #14), and
iv. Dividend paid by Railways to General Revenues (Demand 15) ( with the Merger of Railway Budget
with General Budget, this is not operated now)
MISCELLANEOUS RECEIPTS AND EXPENDITURE
Besides the above said Traffic receipts and expenditure, there are certain “Miscellaneous Receipts (BE
2009-10 – Rs 2207.22 Crores) and Miscellaneous Expenditures (BE 2009-10- Rs. 839.74 Crores.), resul ng
into “Net Miscellaneous Receipts” (BE 2009-10 Rs. 1367.48 Crores). These receipts comprise of Receipts
from RRBs, Subsidy from General Revenues towards Dividend Relief and other concessions, Contribu on of
General Revenues for Railway Safety Works (which helps build Railway Safety Fund), etc.
The Miscellaneous Expenditure relates to surveys, OLWR (open line works – Revenues – explained later in
this chapter), appropria on to SRSF etc.

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(For details, please refer to Budget Document: Explanatory Memorandum - Appendix XI)
WORKS EXPENDITURE
It is that expenditure which is incurred on acquisi on, construc on and replacement / renewals of assets
under various “Plan Heads”. It may be met from Capital Outlay provided by the Central Government, known
as “budgetary support” (for current year) or “Capital at Charge” (cumula ve); from the various funds
created by means of provisions / appropria ons from Revenue Expenditure or from savings generated by
railways. To a small extent, assets are also financed from OLWR (Open Line works (Revenue)) as described
later. Of late, schemes for financing the railway assets through alterna ve means, like taking the assets on
lease from Indian Railway Finance Corpora on (IRFC), Build-Own-Lease-Transfer (BOLT), and Own Your
Wagon (OYW) scheme etc. are also u lized with varying success.
(For details of various Plan Heads, please refer to Finance – Code Vol. II.)
As per Railways' Financial structure currently in vogue, several funds are operated for various purposes, as
detailed below.
VARIOUS FUNDS MAINTAINED BY THE INDIAN RAILWAYS
1. DEPRECIATION RESERVE FUND
This was started with effect from 1-4-1924, to provide for the cost of renewals and replacements of
assets, as and when they become necessary.
The scope of the fund has varied from me to me and the present posi on is that appropria on to
the fund is made on the basis of the recommenda ons of the Railway Conven on Commi ee. Annual
contribu on to the fund is decided on the basis of an overall assessment for the whole plan period.
Presently the quantum of contribu on is Rs.5325 crores (as per BE for 2009-10). This is subject to the
vote of Parliament through the "Demands for Grants" (Demand #14) in the Annual Budget.
Expenditure from the fund is incurred on the general principle that the full cost of replacement of an
asset, including the improvement and infla onary elements, is chargeable to DRF.
2. RAILWAY PENSION FUND
This fund was created with effect from 1-4-1964, to even out the pension charges and to provide, on
an annual basis, for the accumulated liability for the pension benefits earned in each year of service
by the employees, in the same way as provision is made for DRF. Provision for Pension Fund as per the
budget of 2009-10 is Rs. 13,440 Crores (showing it as the revenue expenditure through Demand #14
and keeping it aside in the Pension Fund). Pension Fund is not used for financing assets. It is only used
for making payment of Pensions and DCRG, etc.
3. DEVELOPMENT FUND
The fund was started as a Railway be erment fund in 1946 and was renamed as Development Fund
with effect from 1-4-1950. It is financed by credi ng to it a part of surplus (excess of Revenue Receipts
over revenue expenditure including dividend) as voted by Parliament through 'Demands for Grants'
(Demand #14).
It is u lized for mee ng expenditure on various items of Passenger and Other Railway users' amenity
works; staff welfare works, un-remunera ve opera ng improvement works and safety works etc.,
cos ng more than Rs.10 lakhs each.

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 National Academy of Indian Railways Volume-1 Group A Reading Material

4. SAFETY FUND
This fund is created partly by appropria on from excess of revenue receipts over revenue
expenditure (including dividend) and also by transfer of funds by Central Government from Central
Road fund. This fund is used for financing works rela ng to conversion of unmanned level crossings
and construc on of ROBs/RUBs at busy level crossing (Plan Heads 29 and 30).
5. SPECIAL RAILWAY SAFETY FUND (SRSF)
Pursuant to the recommenda ons of Railway Safety Review Commi ee (1998), under Mr. Jus ce
Khanna, this fund was created w.e.f. 1.10.2001 to wipe out the arrears of renewal of over-aged
assets viz. tracks, bridges, rolling stock and signalling gears, besides safety enhancement works, over
a six-year period. This Rs 17,000 Crores fund comprises of Rs. 12,000 crores to be given by Central
Government and Rs. 5,000 crores to be generated by Railways through safety surcharge on passenger
fares. This fund is now discon nued. Works financed from this fund appeared in the “Green-Book”,
which was a part of Budget Documents.
(All the railway funds are interest bearing, and are kept in deposit with the Central Government)
OLWR
OLWR- open line works (Revenue), is not a fund. This is a peculiar kind of revenue expenditure, (a part of
Miscellaneous Expenditure as men oned above) and is used for financing small value capital expenditure
related to un-remunera ve opera ng improvements, staff quarters and ameni es, safety related works
etc.

INTERNAL CHECK OF EXPENDITURE

1.0 INTRODUCTION:
Internal check is one of the main func ons of the Accounts Department and involves checking of all
transac ons affec ng the receipts and expenditure of Railways. Accounts, is an integral part of the
administra on, (as compared to the Statutory Audit, which is an outside body) and hence the name
'Internal Check' has been given to this func on.
Internal check is conducted with reference to -
a. Rules and orders of any authority to whom the power to make rules or to issue orders has been
delegated;
b. Instruc ons contained in various Indian Railway Codes and further instruc ons issued by the Board
from me to me; and
c. The recognized standards of financial propriety. (In terms of para 116- F-I)
(F-I indicates Finance Code – Vol – I)
All financial transac ons should be checked 'cent percent' at the clerical level. Subordinate
supervisors and gaze ed officers should test check the work of the clerks according to the
percentages laid down by the FA&CAO. Gaze ed officers should, in par cular, test check those items,
which do not, in the ordinary course, pass through them.

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2.0 STAGES OF INTERNAL CHECK
(Para 805 A-1 i.e. Accounts Code, Volume I)
Internal check of expenditure is done in three stages:
a. Check of the sanc on, rule, or order which authorizes the expenditure;
b. Check of the expenditure itself; and
c. Check of the bill, which is prepared and presented to Accounts for liquida ng the liability incurred.
3.1 Cash Imprest
(Para 1050 F1)
It is a standing advance of a fixed sum of money to meet the following:
1. Pe y office expenses
2. Cost of raw material for the list of indoor pa ents of hospital
3. Emergent charges which cannot be foreseen
4. Other pe y expenses. Emergent pe y advances may also be made on the responsibility of the
imprest holder out of the imprest money placed at his disposal. .
The cash imprest is sanc oned by the General Manager of a Railway, or his delegated authority, subject to
the advice of Accounts Officer regarding the amount of the imprest. The amount of cash IMPREST should be
the lowest possible figure calculated to be sufficient for mee ng the charges of the nature previously
specified.
An officer's imprest should generally cover every branch under him. Mul plicity of imprest should be
avoided, as far as possible. If his subordinate requires pe y sums, an officer may spare a small por on of his
imprest taking acknowledgements from them in the same way as he himself furnishes to the Accounts
Officer. Separate imprests for separate subordinates should not be applied for unless absolutely necessary.
The arrangement for the safe custody of the imprest cash is the sole responsibility of the imprest holder and
he should be able and ready at all mes to produce the total amount in vouchers or in cash. The account
should be kept in duplicate, one copy being forwarded to accounts along with vouchers. The imprest may
be recouped as and when required. Preferably it must be closed at least once a month to ensure that
maximum number of transac ons of the month is accounted for.

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 National Academy of Indian Railways Volume-1 Group A Reading Material

Ques on Bank
1. Explain briefly the role of the budget as an instrument of planning.
2. Explain the role of the budget as an instrument of management.
3. Trace the evolu on of the Railway Budget, its separa on from general budget and again merger with
General Budget.
4. Why was the Railway Budget separated from the general budget?
5. What is the structure of a Govt. Budget?
6. What is voted expenditure?
7. What is charged expenditure?
8. How is Revenue Expenditure iden fied?
9. How is Capital Expenditure iden fied?
10. What are demands for grants?
11. What do you understand by Ac vity Based system of classifica on of Accounts?
12. What are Plan Heads?
13. Discuss two indices of profitability
14. What is opera ng ra o?
15. What do you understand by Return on Capital
16. What do you understand by Capital Budget?
17. What do you understand by loan account and block account?
18. What do you understand by internal accounts?
19. What is dividend liability and what is its rate?
20. Two main tasks of accounts dep . are ---------------------- and --------------------
21. Internal checks means -----------------------------------
22. ------------------se lement of ---------------- claims is also the job of accounts dep .
23. Job cos ng is done in ------------------------------------- on IR.
24. Five most important func ons of accounts dep s are ------------------------
25. Accounts dep . on IR is headed by ---------------------------------
26. Financial commissioner was first appointed in the year ---------------------
27. --------------------- Commi ee appointed in ---------------------recommended
the separa on of railway finances from the general finances.
28. Two purposes behind appointment of FC were ------------------ and ----------
29. In case of disagreement between FC and the Board Members/CRB, FC has
Right to refer case to ---------------------

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30. Zonal/PU accounts dep . is headed by ---------------------------
31. Sta s cal officer reports to -------------------------------
32. Sr. EDPM reports to ---------------------------------------
33. Traffic Cos ng officers reports to ----------------------
34. Accounts conducts inspec on of execu ve offices to ensure that ------------
35. Sta on inspec ons are normally done by ------------------------------------
36. Store accounts and stock keeping is inspected by ------------------------
37. The head of Zonal Audit is------------------------------------
38. The Annual Audit report to Parliament is examined by------------------------
39. Dra paras are addressed to--------------------------
40. Reply to dra para must be sent within-----------weeks.
41. What is role of finance in re-delega on ?
42. Please indicate type of tenders.
43. What is role of tender commi ee?
44. What is a dissen ng note?
45. What services do Railways sell?
46. What are the two broad categories of Railway's expenditure?
47. What is a budgetary support?
48. From where does the pension fund get the money?
49. Why and to whom do the Railways pay dividend?
50. To what uses is the Development Fund put?
51. Who sanc ons cash imprest?
52. What is the use of DRF?
53. What are the Canons of Financial Propriety
54. From which department's budget will the fund have to be arranged for Local Purchase ?

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 National Academy of Indian Railways Volume-1 Group A Reading Material

Accounts Department
1.1. Func ons of Accounts Department:
Broad func ons of the Railway Accounts Department are briefly as follows:
1. Keeping of accounts of Railways in accordance with the prescribed rules,
2. Prepara on of various accounts as per rules,
3. Checking of transac ons affec ng the receipts and expenditure of railways, i.e. internal check,
4. Compila on of budgets in consulta on with other departments and monitoring the budgetary
control procedures, as may be laid down in the relevant orders and code rules, from me to me,
5. Discharging other management accoun ng func ons such as providing financial data for
management repor ng, assis ng inventory management, par cipa on in purchase/contrac ng
decisions and surveys for major schemes in accordance with the relevant rules and orders, and
6. Advising to the Railway administra on whenever required or necessary in all ma ers involving
railway finance,
7. Seeing that there are no financial irregulari es in the transac ons of the railway, etc.
8. Seeing that alloca ons shown on the ini al documents prepared by the concerned departmental
offices are not prima facie incorrect so that expenditure can be booked in correct head and
undue varia on between the budget and accounts is not occurred.
9. Prompt se lement of proper claims against the railway, etc.
1.2. Railway Accoun ng System and Structure of Railway Accounts.
The Railways in India are as much a Government concern as a commercial enterprise. Most of the
capital invested on the Indian Railways has been provided by the Government of India either by loans
raised by it or from its own other resources. The Railways are also a commercial concern as they are
engaged in manufacturing and in sale of transporta on services thus earning profits, maintaining its
own assets and paying interest (i.e. dividend) to the General Revenues.
The Government Accounts are kept purely on cash basis while the accounts of the Railways are kept
on liability or accrual basis.
The accounts which are prepared in accordance with the requirements of commercial accoun ng in
Railways are commonly known as "Capital and Revenue Accounts" and the accounts of the Railways
maintained in accordance with the requirements of Government accounts are collec vely termed as
"Finance Accounts". For the purpose of reflec on of commercial ac vi es the Railways also prepare
Income and Expenditure and Block Account including Capital Statement & Balance Sheet. Income
and Expenditure show the profit or loss made by the Railways during a year and Balance Sheet
reflects the Assets and Liabili es, debtors and creditors and various fund balances as well as Cash
balance at the end of the financial year.
The accounts are maintained separately for revenue and capital purposes and are divided into three
parts as in case of a Govt. accounts. They are:
l Consolidated Fund of India,
l Con ngency Fund of India,

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 ’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r
l Public Accounts.
The format of keeping of Railway accounts is laid down in Appendix IV of Indian Railway Accounts
Code, Part-I
Railway has three sources of receipt –
1. Gross Budgetary Support i.e. Govt. grant
2. Internal Resources i.e. its own revenue generated through passenger and goods traffic earnings and
other miscellaneous earnings.
3. Extra Budgetary Receipts
Basically, Govt. grant is given/ u lized for acquisi on of concrete assets and own revenue is u lized
for working expenses (maintenance and opera on of ac vi es) of Railway and crea on of some
funds for development works, replacement and renewal of assets.
Railway Accounts are maintained under Capital & Revenue Heads to reflect the Capital and Revenue
Income & expenditure. Capital (grant) is financed from general budgetary support as men oned
above, internal resources and share of diesel cess from Central Road Fund. Revenue grants are
financed through internal resources generated by the zonal Railway through its earnings.

Avg. Per
2019-2020 Avg. Per Division
(Rs/Cr) IR Division per day
Passenger 56000 836 2.29
Other Coaching 6000 90 0.25
Goods 143000 2134 5.85
Sundy other
earnings 11575 173 0.47
Total Earnings 216575 3232 8.86
OWE 155000 2313 6.34
Pension, DRF 50500 754 2.07
Misc Exp (Net) 2040 30 0.08
Net Revenue 9035 135 0.37
IRFC lease 3035 45 0.12
(This is purely for illustra on purpose)

1.3. Alloca on of receipts and expenditure (A 217-218) – The primary responsibility for the alloca on of
all receipts and payments rests with the concerned departmental officers. Each bill or voucher
received from them should show the correct alloca on of the receipt/expenditure in the fullest
detail. The Accounts Department is responsible for seeing, to the extent it is possible for them to do
so, that the alloca on shown on the ini al document is not prima facie incorrect.
Correct classifica on should be followed in recording the expenditure in accounts irrespec ve of
whether provision in the budget has been made under correct budget head. In order, however, to
avoid undue varia on between the budget and accounts figures, changed in accoun ng classifica on

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 National Academy of Indian Railways Volume-1 Group A Reading Material

will not ordinarily be introduced during the course of the year.

Note:- In the case of works, the expenditure which has to be changed during the course of a year from
one head of expenditure to another, classifica on of expenditure in that year should follow the
original alloca on. The change should be given effect to from the beginning of the next financial year
only a er making necessary provision in the budget at the Budget stage or at the Revised Budget
Es mate stage to cover not only the es mated expenditure for the Budget year but also write back of
the expenditure incurred from the commencement of the work to the end of the previous year.
The Railway expenditure is allocated to (i) Capital (P), (ii) Capital Fund (CF) (iii) Development Fund
(DF), (iv) Railway Safety fund (RSF), (v) Deprecia on Reserve Fund (DRF), (vi) Open line Works
(Revenue) [OLW (R)], (vii) Rashtriya Rail Sanraksha Kosh (RRSK), (viii) EBR (IF) – Extra Budgetary
Resources (Ins tu onal Financing) and Ordinary Revenue. Detailed rules regula ng the
classifica ons of transac ons under these heads are prescribed in Chapter VII of the Indian Railway
Finance Code, Vol. I. (F- I) which are briefly discussed below:
Capital (P)- It is not Railway's own Fund but is a loan account financed by the General Revenue. The
expenditure met from this head are mainly for acquisi on of new assets, construc ons of new lines,
addi on to assets including Rolling Stock, Electrifica on Projects, Plants and machineries, Gauge
conversion, doubling and for works cos ng more than Rs.20 crore under Track Renewal, bridge works and
signalling and telecommunica on etc and capital suspense a/c.
Capital Fund (CF) - This was created in 1992-93 on the recommenda on of the Railway conven on
commi ee (RCC) to finance part of the requirement of work of a capital nature viz. construc on and
acquisi on of new assets. The fund is financed from the balance of the Excess revenue a er providing for
appropria on to DF. This is also credited with the amount of interest earned on the balance of the Fund.
Development Fund (DF) - Based on the recommenda ons of the Railway Conven on Commi ee (RCC), it
was created on 1st April, 1950 to meet the expenditure on passenger and users ameni es, labour welfare
works, safety works and un-remunera ve opera ve improvement works not exceeding Rs.1 lakh each. This
fund is financed out of the 'Excess of net revenue surplus' le a er mee ng the dividend liability. Whenever
the 'Excess' is not sufficient, the railways may temporarily borrow money from general revenues. The
money borrowed together with the interest thereon has to be repaid in subsequent years. This is also
credited with the amount of interest earned on the balance of the Fund.
Open line Works (Revenue) [OLW (R)] - This is financed from the revenue of Indian Railway. This was
created for mee ng requirement of improvement/replacement whether new or addi onal, where cost is
less than Rs.1 lakh.
Railway Safety fund (RSF) - This is a non interest bearing fund created in the year 2001-02 as per
recommenda on of RCC (1999). This is funded by Indian Railway's share of diesel cess in Central Road Fund.
This is u lized for road safety works like manning of un-manned railway crossing and construc on of road
over/under bridges on cost share basis wherever applicable.
Deprecia on Reserve Fund (DRF) - This is created from the amount contributed from Railway revenues i.e
appropria on to DRF is a charge on Railway working expenses (in case of Rly. Produc on units, contribu on
to DRF is adjusted by debit to Capital Account-'Manufacture Opera ons'), the amount realized from the
disposal of materials released from a work replaced at the cost of DRF & the amount of interest earned on
the balance of the Fund. The expenditure on renewals and replacements of railway assets etc. is financed
from this fund.
Special Railway Safety Fund (SRSF) - This was created during 2001-02 as per recommenda on of the

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 ’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r
Railway Safety Commi ee (1998) to wipe out the arrears in renewal of over-aged assets such as track,
bridges, rolling stocks & signalling gears etc. within a fixed me frame of 6 years. It was dispensed with from
2008-09 and the balance at credit at the beginning of the year (i.e. 1.4.2008) was transferred to DRF.

Rashtriya Rail Sanraksha Kosh (RRSK)

A fund namely 'Rashtriya Rail Sanraksha Kosh' (RRSK) has been created in 2017-18 with a corpus of 1 lakh
crore over a period of five years for cri cal safety related works. Accordingly, a provision of 20,000
crore has been made in Budget
Es mates and Revised Es mate, 2017-2018 out of 'Rashtriya Rail Sanraksha Kosh' to fund essen al works
for ensuring safety.The details of works to be executed through Rashtriya Rail Sanraksha Kosh (RRSK)
have been summarized as under: –
Summary of RRSK works iden fied
(1) Civil Engineering Works
(Including Track works, Bridge rehabilita on, Vehicular ultrasound tes ng system for
rail/welds, broken rail detec on system, adop on of flash bu welds & weld quality
improvement etc)
(2) Safety works at Level Crossings
(Including elimina on of LC/ROB/RUB/Subways etc)
(3) S&T Works
(Including Train Protec on & Warning System, Train Collision Avoidance System, up grada on of standard
of interlocking, replacement of over-aged signalling gears by
electrical/electronic interlocking etc)
(4) Mechanical Engineering
(Including Freight Design & Maintenance, Coach Design & Maintenance, Diesel
Locomo ve maintenance, Crew Management and Disaster management)
(5) Electrical Engineering
(Replacement of over-aged trac on distribu on assets, conversion of unregulated OHE to regulated OHE,
replacement of masts/portals, replacement of transformers, cables,
Earthing, panels, wiring etc)
(6) Human Resource Development
The above works of asset replacement are targeted for liquida on in a period of five years. Outlay of the
20,000 crore has been allocated in Budget Es mates 2018-19 also.
Safety is accorded the highest priority by Indian Railways and all possible steps are undertaken on a
con nual basis including up-grada on of technology to aid safe running of trains. These include
replacement of over-aged assets, elimina on of unmanned level crossings, adop on of suitable
technologies for up-grada on and maintenance of track, rolling stock, signalling and interlocking
systems, safety drives, greater emphasis on training of officials and inspec ons at regular intervals to

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 National Academy of Indian Railways Volume-1 Group A Reading Material

monitor and educate staff for observance of safe prac ces. As a safety culture a well established
safety management systems is exis ng which iden fies Safety hazards and unsafe prac ces in the
railway opera on so that correc ve ac on can be ini ated much before occurrence of a disaster.
EBR (IF) – Extra Budgetary Resources (Ins tu onal Financing)
This is a new source of finance for funding CAPEX-Capital Expenditure in Indian Railways in addi on to the
exis ng sources of finance. Exis ng/tradi onal sources of finance in Indian Railways are 1) Loan Capital 2)
Deprecia on Reserve Fund 3) Development Fund 4) Railway Safety Fund 5) Capital Fund 6) EBR – Extra
Budgetary Resources like IRFC, RVNL, PPP.
Context/backdrop of ini a ng EBR (IF):
A. Railways expansion (Works Budget) has suffered very much due to shortage of resources either by
insufficient support from Ministry of Finance (General Revenues) in the form of Loan Capital or
unable to generate internal resources due to not increasing passenger fares to match cost recovery.
B. Large shelf of projects could not be completed due to insufficient funds.
C. Result is “ me over runs” and “cost over runs”. Also, non realiza on of revenue/income for the period
of delay.
D. To overcome the shortage of funds for works programme, Railway Ministry decided to borrow funds
from INSTITUTIONS, so as to ensure the comple on of crucial railway projects for genera on of
revenue.
This will be u lised for only priority works such as New Lines, Gauge Conversion, Doubling, Traffic Facili es,
Railway Electrifica on, S&T etc. - Object is to enhancing throughput on the congested corridors.
One more condi on for employing these funds are " Should be u lised in such a manner either comple on
of projects in the same year or first quarter of the following year". As of now, LIC funding is the main source
of EBR (IF). In this regard an MOU between IR and LIC was signed on 11.3.2015. LIC has agreed to fund 1.5
lakh crores over next five years. This is just beginning of new era of funding Railway CAPEX.
To give an overall picture of the expenditure of a capital nature incurred by the Railways, as dis nguished
from the expenditure actually charged to Capital (loan account), a separate account is compiled which is
called Block Account. It exhibits the en re expenditure of capital nature irrespec ve of the head of account
to which it has actually been charged. The Loan Account which is created out of general budgetary support,
as discussed earlier, will give only the extent of expenditure actually charged to capital head.
Unlike Government accounts which record expenditure only when actually disbursed or receipts only when
actually realized, the railway accounts maintained on a commercial basis record the expenditure incurred
or earnings accrued in a month irrespec ve whether they have actually been paid or realized.
Account heads operated for the purpose of maintaining a link between Commercial Accounts of the railway
and the Government accounts are
(i) Demands Payable,
(ii) Labour,
(iii) Traffic Accounts. These are Suspense heads.
Demands Payable (220 A)- On Expenditure side, the revenue liabili es of the railway for a month, which are
not payable within the same moth are brought to account as working expenses for the month by taking
contra credit to this Suspense head. When the railway's liabili es are actually discharged by the payments

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 ’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r
this suspense head is debited with the amount of the payment so made. Thus the balance at the end of the
month in this suspense head will represent liability of the railway incurred, but not actually discharged,
during that month. Demands Payable is a suspense head of account under the Major Head 3002 & 3003 (N
Suspense) Indian Railways Commercial Lines/Strategic Lines-Working Expenses & Minor Head 100/Sub
Head/Detailed Head 120 (Demands Payable). Separate account is opened for each month. The accounts of
a month are generally kept open up-to the end of the following calendar month. The journal entries
exhibi ng the debits to the working expenses (for liability incurred) by credit to the suspense head
Demands Payable may be made actually in the following calendar month but will be adjusted in the
accounts of the relevant (previous) month. However, the liability may be discharged by payment in the
following calendar month, and this transac on will be accounted for by debit to the head Demands Payable
in the accounts for the month in which the payment is made. This is because the cash book for the month is
closed at the end of the same month, whereas the ledger and the journal for a month are kept open up-to
the end of the following month. There are certain expenditure which are directly charged to final heads in
the accounts of the month in which the payments are made, without opera ng this Demands payable
head. The balance under the head Demands Payable at the end of a year is reflected in the Balance Sheet in
the Liability side.
Labour (221 A) - The wages and allowances for a month of workshop staff are paid to them only in the
beginning of the following month. However, to ascertain the cost incurred on a job in a month, it is essen al
that the value of the labour employed in the shops is charged in the same month to the specific jobs on
which the workshop staff have been engaged. For this and other purposes therefore, the opera on of a
suspense head similar to “Demands Payable” is necessary. The total wages and allowances of staff
employed in the shops during any month will, be credited first to a head under the workshop manufacture
suspense (Capital 7210) termed “Labour”. As the Labour Pay Sheets are passed in the Accounts office for
payment, the amount passed will be debited in the General Books of the railway to the head “Labour” by
credit to “Transfers Revenue”. The balance of the account “Labour” at the end of the month will
consequently represent liabili es on account of the wages and allowances charged, but not as yet cleared
by actual payment to the labour and the balance at the end of financial year is reflected in the Balance Sheet
in the liability side.
Traffic Accounts (222 A) – This is a suspense head of account under the major head 146/147(1002/1003)
Indian Railway-Revenue Receipts-commercial/strategic lines. This account serves the same purpose for
earnings as 'Demands Payable' does for expenses. This head is debited with all earnings for the realiza on
of which a Railway Administra on is responsible, irrespec ve of whether the earnings relate to its own
traffic or to traffic inter-charged with other Railways and credited with the realiza on of all such earnings.
The balance in this account thus represents unrealized earnings either at the sta ons or in the Accounts
Office. The Balance is reflected in the Balance Sheet, ul mately. Para 3226 A may also be referred to in this
connec on.

1.4. Certain other important Heads of Accounts are:

1.4.1. Miscellaneous Advances (223 A)– This is a suspense head of account under the major head 346/347
(3002/3003)Indian Railway-Commercial Lines/Strategic Lines-Working Expenses. This head is
intended for the booking temporarily, of the following classes of transac ons pending adjustment to
final heads of account.
(a) Charges the alloca on of which is not known or which cannot immediately be adjusted to a final
head;
(b) Inter-departmental transac ons awai ng acceptance.

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 National Academy of Indian Railways Volume-1 Group A Reading Material

(c) Expenditure incurred for other than Government Works in an cipa on of receipt of deposits or
pending realiza on of the amount expended.
(d) Payments made in advance for stores to be supplied.
(e) Payments made in advance to Railway officials for local purchases of material and other purposes
pending rendering of accounts.
[Note; Capital 7300 Misc. Advances appearing in Classifica on of Capital and Other Works Expenses
is a separate head and not to be mixed up with this.].
1.4.2. Deposits (225 A.) – Under the major head 845 (8445) Railway Deposit (in K-Deposit and Advances
(b)-Deposits not bearing interest), there are separate minor heads for Deposits of Branch Line
companies and unclaimed Provident fund Deposits. The sub-heads under the Minor head “Other
Deposits” are described in the subsequent paragraphs.
(1) “Unpaid Wages” – Wages and allowances of staff not paid to them by the Cashier within the
s pulated period are taken to the credit of the railway under this head of account. This head is
debited with all subsequent payments made to staff and is also debited with the amount of
unpaid wages transferred to Revenue or Capital heads of account in accordance with para 319 A.
(2) “Private Companies” – When, under orders of the competent authority, through booking is
permi ed with companies or other carries who do not bank with a government Treasury moneys
due to them on the appor onment of traffic for the month will credited to this sub head of the
Deposit account. This credit will be cleared by actual payment or by debit (by credit to earnings)
against moneys collected by private companies on behalf of Indian Railways.
(3) “Miscellaneous” – Under this sub-head are included Cash Security Deposits, earnest money paid
by tenderers for contracts, court a achment recoveries, deposits by other par es on account of
es mated cost of works to be executed for them by the railway etc. Unpaid bills of contractors
will also be credited to this sub-head. The debits will consist of the refund or repayment of
previous credits and of amounts wri en-off under paragraph 321 A.
1.4.3. Cash (229 A) – This head represents the amount held by the Cashier for payment into treasury and
the total of cash imprests with the departmental officers. There is a minor head “Railways” under the
major head 871(old) (8671)(new) -Departmental Balances under L-Suspense and Miscellaneous (c)
Other Accounts which is debited and credited with all cash transac ons as recorded in the General
Cash Book (A-304) and summarized in the General Cash Abstract Book (A-306): the balance under
this account will represent the amount held by Cashier for payment into bank. Similarly, there is a
minor head “Railways” under the major head No. 872(old) 8672(new)- Permanent Cash Imprest
(under L-Suspense and miscellaneous (c) Other Accounts) which represents cash imprests held by
the Railway Officers.
1.4.4. Capital Outlay (230 A) - All Capital transac ons under final heads (i.e. with the excep on of those
under Suspense Heads which will be closed to balances) will be closed to this account.
1.4.5. Net Revenue (231 A) – All revenue transac ons on account of receipts and expenditure under final
heads (i. e. with the excep on of those under “Suspense Heads” which will be closed to balance) will
be closed to this account.
1.4.6. Miscellaneous Government Account (232 A.) – This is a major head No. 880(old) 8680(new), under
L-Suspense and miscellaneous (e) miscellaneous, and is operated along with the following minor
heads:

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 ’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r
---Ledger Balance Adjustment Account.
---Write Off from heads of Accounts closing to balance.
This Account will be used for closing of all heads of accounts which do not record Railway revenue or
expenditure. The balances, if any, under the debt and remi ance heads, with the excep on of 'Transfer
Railways' will, however, be closed to 'Balance'. The transac on under the head 'Transfer Railways' will be
closed to a minor head of “Miscellaneous Government Account”, in the books of the individual railways and
to 'Balance' if there is any balance in the books of the Railway Board. The transac ons under the head
'Deposits with Reserve Bank (Railways)' will be closed to minor head of “Miscellaneous Government
Account”.
1.5. Classifica on of Railway Revenue, Capital & other Works expenditure and Earnings.
The detailed classifica on of
(a) Revenue Expenditure is given in Appendix-I,
(b) Classifica on of Capital and other Works expenditure is given in Appendix-II
(c) Classifica on of earnings is given in Appendix-III of Financial Code, Vol. II.
The list of Major and Minor Heads of Accounts of Railway Revenue, Capital, Debt and Remi ance
Transac ons adjusted in Railway Books are given in Appendix-IV of Accounts code, Part-I.
The revised classifica on system envisages a numeric coding scheme comprising three components
indica ng abstract of expenditure, ac vity of work and object of the expenditure respec vely. Each
expenditure is represented by a dis nct numerical code under the Major Head, Sub Major Head,
Minor head and Primary Unit.
1.5.1. The revenue working expenses of Zonal Railways are classified under 13 sub-major heads with a
separate Abstract for each sub-major head. The Sub-major heads are divided into minor, sub, and
detailed heads. The introduc on or aboli on 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
arrangement of abstracts are not within the competence of a Railway Administra on. But the PFA 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 Administra on, the Railway Board
should be informed.
1.5.2. The structure of the accounts classifica on is such that it corresponds to and is in line with the revised
classifica on of the (Demands for Grants) Sub-Major Heads (as we call now a er merger of budget).
While the alpha (i.e. le er of the Abstract) (now two digits number, e.g. 'A' or (03) means SMH
(Demand) for 'General Superintendent & Services') corresponds to the Demand head, the minor,
sub-head and detailed heads of accounts represent classifica on of the ac vity from a broad
grouping into its details and the last two digits code represent the object of expenditure, called
Primary Unit. On computeriza on of the accoun ng system the alpha of the abstract classifica on
has been subs tuted 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.
Thus, a revenue expenditure is represented by a seven digit number viz. Abstract of expenditure (two
digits), Ac vity of works (Minor Head/Sub Head/Detailed Head) (three digits), Object of expenditure

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 National Academy of Indian Railways Volume-1 Group A Reading Material

(i.e. what the expenditure is incurred viz. salary, allowances, wages, materials etc.), which is called
'Primary Unit' (two digits).
e.g; 03-111-01 represents Salary of Officers in General Manager's Office.
03 – Abstract 'A' i.e. (Demand no) SMH 03: General Superintendence and Services on Railways
100– General Management including Genl. Management Services (minor head).
110– Establishment of the General Manager (sub head)
111 –Officers (detailed head)
01 –Salary (Primary unit): - Object of expenditure.
1.5.3. The Revised Classifica on of expenditure on works irrespec ve of whether they are charged to
Capital, DRF, DF, Revenue (OLWR) or RSF have come under a single Demand-16 namely Assets-
Acquisi on, Construc on and Replacement (prepared for Zonal Railways/MTPs/PUs etc). The
Accoun ng Classifica on for works expenditure is in the form of a 7 digit- 4 Manual alphanumerical
code. The first Manual which is the alpha indicates the source of fund viz. Capital, DRF, DF, Revenue
(OLWR) or RSF, as the case may be. The second Manual of 2 digits which is numerical will represent
the standard Plan Heads. The third Manual which is also numerical will represent the 2 digits
corresponding to the sub and detailed head of classifica on giving the details of the assets acquired,
constructed or replaced. The last Manual which is of two digits will indicate the primary unit i.e.
objects of expenditure. An illustra ve diagram is appended below:

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 ’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r
1.5.4. For the purpose of link with the accounts of the Central Government the Plan heads will form Minor
Heads of Railway Capital under the Major Heads “546 (presently 5002)-Capital Outlay on Indian
Railway-Commercial lines” and 546 (presently 5003)--Capital Outlay on Indian Railway-Strategic
Lines.” The minor Head classifica ons are as follows:

11 New Lines (Construc on) 41 Machinery and Plant

12 Purchase of new lines 42 Workshops including Produc on units
13 Restora on of dismantled lines 51 Staff Quarters
14 Gauge conversion 52 Ameni es for staff
15 Doubling 53 (i) Passenger Ameni es
(ii) Other Railway user Ameni es.
16 Traffic facili es -Yard remodelling and 61 Investment in Government Commercial
others under takings –Road services.
21 Rolling Stock 62 Investment in Government Commercial
undertaking
31 Track renewals 64 Other specified works
32 Bridge work 71 Stores suspense
33 Signaling and Telecommunica on works 72 Manufacturing suspense
34 Taking over of the wires from P&T Dept. 73 Miscellaneous Advances
35 Electrifica on projects 81 Metropolitan Transport Projects
36 Other Electrical works

1.5.5. The sub and detailed heads give the break up of the expenditure on assets in its details such as
Preliminary Expenses, Land, Forma on, Permanent Way, Bridges, Sta ons and Buildings etc. In the
Classifica on given in Appendix II, of Indian Railway Finance Code, Vol. II the details of sub-heads and
detailed heads which have been given for minor heads 1100-new lines will be adopted for the other
minor heads depending upon the nature of the asset being created or replaced to the extent
indicated against the respec ve head.
e.g; of classifica on of a Capital Expenditure is as follows:
In a new line construc on project, Pay & allowances of Departmental Establishment in connec on
with Structural Engineering Works Permanent Way-Railways & fastening is classified as P-1141-01.
Where 'P' represents Capital (source of financing)
1100 represents Plan Head for new lines
1140 represents Sub-head - Structural Engineering Works-Permanent Way.
1141 represents Detailed Head- Rails and fastenings.
01 is Primary Unit of expenditure - Pay & Allowances of Departmental Establishment. That can be
easily clarified as follows through a table: Minor Head Sub Head Detailed Head 1100-New Lines
(Construc on) 1140-Structural Engineering Works-Permanent Way. 1141-Rails and fastenings
Minor Head Sub Head Detailed Head
1100-New Lines 1140-Structural 1141-Rails and
(Construc on) Engineering Works - fastenings
Permanent Way.

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1.5.6. The earnings of Railways are classified under three Sub major Heads with a separate abstract for
each Sub major Head, viz:
1 Abstract “X” Earnings from Coaching traffic
2 Abstract “Y” Earnings from Goods traffic
3 Abstract “Z” Sundry other earnings.

The Sub major Heads are divided into Minor, Sub and detailed heads.
Thus the detailed head “Season and Zone ckets” will be referred to as “X-122” (X-one-two-two).
1.5.7. It is not within the competence of Railway Administra on to introduce, abolish, change the
nomenclature or re-arrange any of the Sub major, minor and sub-heads. They may, however,
introduce or abolish any of the detailed heads under any of the sub-heads.
The various heads of classifica on will be referred to by the numbers allo ed to them prefixed by the
le er of the Abstract under which they occur.
2.1. Appropria on Accounts
2.1.1. Forms and Parliamentary Financial Control on these accounts.
Parliamentary Financial Control is secured by the fact that all 'Voted' expenditure must receive
Parliament's prior approval and by the system of repor ng back to it, through the Public Accounts
Commi ee, the actual expenditure incurred against the Grant voted by Parliament and
appropria ons sanc oned by the President.
l The statements which are prepared for presenta on to the Public Accounts Commi ee,
comparing the amount of actual expenditure with the amount of grant voted by Parliament and
Appropria on sanc oned by the President, are called the 'Appropria on Accounts'.
l Detailed programme giving the dates for submission of advance and audited copies of the
Appropria on Accounts and connected statements is circulated every year by the Railway Board
in consulta on with the C & AG, for compliance by the Zonal Railways.
l The form of Appropria on Accounts has been fixed by the Public Accounts Commi ee in such a
way that they would exhibit the varia ons from the amounts sanc oned by the Parliament in the
form of Budget and Appropria ons.
l The General Manager of each railway sends to the Railway Board the Appropria on Accounts for
his railway in Form F 403 for each grant under the columns Major Head and sub-head, Final Grant
or Appropria on, Actual Expenditure & Excess/Savings. The figures of Original Grant or
Appropria on exhibited in the Appropria on Accounts should be those shown against the
railway in the Book of Demands for Grant as Voted by the Parliament in the case of 'Voted' grant
and sanc oned by the President in case of 'Charged' expenditure. The figures of Final Grant or
Appropria on should be those as finally sanc oned by the Railway Board before the close of the
financial year. The figures of actual expenditure as shown in the Appropria on Accounts should
agree with those shown in the Annual Accounts and against the appropriate detailed head of
Grant, irrespec ve of the detailed head of the grant under which provision for such expenditure
was made in the budget. In case of Grant no.16-Assets-Acquisi on, Construc on and
Replacements, separate figures of Capital, DRF, and DF as the case may be, should be shown

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 ’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r
under the various sub -heads. The figures of Supplementary Grants in case of Voted expenditure
to be shown in Column I of the Appropria on Accounts should be those which are voted by the
Parliament for each sub-head of Demands for Grants. These figures are specifically men oned in
the le ers sanc oning modified allotment and should be exhibited as such in the Appropria on
Accounts against the sub-heads concerned.
l The Accounts Department monitors the expenditure incurred on the Railways through internal
check. At the end of the year i.e. a er the March Account Current is finalized, the Accounts
Department prepares statement of actual expenditure against the allotments and a er obtaining
the remarks of the spending authori es for varia ons, consolidate the same by different Grants.
These statements are called Appropria on Accounts and are prepared and sent to Railway
Board/ Pr. Director of Audit of the Railway Audit Department. The Pr. Director of Audit a er
scru nizing the Accounts cer fies the accounts with his remarks and is presented to the
Parliament. Then the Public Accounts Commi ee examines the same on behalf of the
Parliament.
l These statements are signed both by the Chairman Railway Board, as a Principal Secretary to the
Government of India, Ministry of Railways and by the Financial Commissioner, Railways, as
Secretary to the Government of India, Ministry of Railways in financial ma ers, and transmi ed
to the Principal Director of Railway Audit who has been entrusted by the Comptroller And Auditor
General of India with the duty of repor ng these Accounts.
The Original Grant and the Supplementary Grant are both sanc oned by the Parliament. The Railway Board
has been authorized to re-appropriate within the Grant to the extent of the Grant as voted by the
Parliament by transferring the provisions from one Subhead to another by a formal order of re-
appropria on. However, re-appropria on from one grant to another is not permissible.
l The Appropria on Accounts should be prepared separately for each grant. Comparison is made
between the Original Grant/Appropria ons and Final Grant and between the Final Grant and
actual expenditure as booked in the accounts of the Railway. The various grants and what
func onal group they represent are given in the Annexure.
l These are otherwise known as Column I and Column IV statements.
l Then comes the Col. IV varia on, which is the varia on between the actual and the Final Grant. It
is this statement with the explana on for varia ons, which is called the Statement of
Appropria on Accounts.
l Under the Sub-heads of the Appropria on Accounts of each Grant, explana ons should be
furnished for the varia ons between the Original Grant or Appropria on and the Final Grant or
Appropria on and also between the Final Grant or Appropria on and the actual expenditure of
the year. Cases where explana ons for varia ons are to be given and the monetary limit
therefore have been men oned in Para 409 of FI. In other words it is the explana on for the
residual modifica on sanc oned by the competent authority other than the Parliament.
2.1.2. Subsidiary Statements and Accounts
The Appropria on accounts should be supported by a Block Account, Capital Statement, a Balance
Sheet and a Profit and Loss Account of the railway. These statements should be prepared separately
for Commercial and Strategic lines (F 427).

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 National Academy of Indian Railways Volume-1 Group A Reading Material

2.1.3. Accounts of Produc on Units (F 432)

In respect of Produc on Units like CLW, DLW, ICF), in addi on to Block Account, Capital Statement
and Balance Sheet a Manufacturing Account with a Statement of Ou urn should also be submi ed
as Annexure V & VI.
2.1.4. Other Accounts, Annexures and Subsidiary Statements accompanied with Appropria on Accounts
Other accounts, annexure and subsidiary statements, which should accompany the Appropria on
Accounts of individual Railways and Produc on Units, are:
o Annexure.1 Various Demands for Grants
o DRF Account, (Annexure-VII)
o DF Account, (Annexure-VIII)
o Pension Fund Account, (Annexure-IX)
o Railway Safety Fund Account, (Annexure-X)
o Stores Account (including Statement of Stores Transac ons), Stock Adjustment Account
(Annexure-XI),
o Stock Verifica on and Revalua on Account, (Annexure-XII),
o Statement of balances outstanding under Suspense (Annexure-XIII).
o Profit & Loss Accounts of Catering department (Annexure-XIV),
o Statement of expenditure held under objec on and not regularized by competent authority
(Annexure-A),
o Statement of Undercharges detected by Accounts and Audit etc (Annexure-B),
o Statement showing Remissions and Abandonment of Claims to Revenue (Annexure-C),
o Statement of Expenditure of important Open line Works & New Construc on (Annexure-D),
o Statement Showing Revenue And Capital Expenditure Rela ng to Strategic Lines (Annexure E)
o Statement of Es mated & Actual Credits and Recoveries (Annexure-F)
o Block Accounts including Capital Statement Comprising The Loan Accounts) Balance Sheet And
Profit And Loss Account (Annexure G )
o Statement of Losses etc. and Ex Gra a payments above Rs.50,000/- (Annexure-H),
o Statement showing irregular Re- appropria on (Annexure-I),
o Statement showing important Misclassifica ons and other mistakes in accoun ng etc.
(Annexure-J).
o Statement of Defects in Budge ng (Annexure-K).
Some other statements enclosed to Appropria on Accounts are:
1. Statement showing the percentage of Working Expenses to Earnings, i.e. Opera ng Ra o.
2. Statements of Credit to Capital for Re red Assets.
A Summary of Appropria on Accounts is compiled by each Zonal Railway in the form men oned in F 440.

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A Statement of Annual Expenditure showing the reconcilia on of figures in the Account Current with those
in the Appropria on for the year should be prepared in Form 441F. The figures of “Voted” expenditure
should be shown as dis nct from “Charged” expenditure.
2.1.5. Appropria on Accounts of Civil Grants or Appropria ons.
Every F.A. & C.A.O of Railway should furnish to the Railway Board, so as to reach them by the prescribed
dates, advance copy of the Appropria on Accounts of the following Civil Grants in Form No. F 403-
(i) Interest free Advances,
(ii) Loans and Advances bearing interest,
(iii) Interest on debt and obliga ons and reduc on or avoidance of debt-charged,
(iv) Pre-par on payments.
The Appropria on should be prepared under sub-heads as shown in the relevant Budget Orders of the year.
2.1.6. Se lements of audit observa ons on Finance and Appropria on Accounts.
l On receipt of Advance copies of the grants in audit these are scru nized expedi ously and the points,
if any which could not be got finalized informally, are forwarded to the Financial Adviser and Chief
Accounts Officer/HQ taking into account the points raised by the Branch/Divisional Audit Offices. At
Divisional/Branch Unit level audit points are issued to Divisional Accounts/Branch Unit Accounts
Officer(s) first and a empts are made to finalize the same at Divisional/Branch Unit Level. Points
unse led are forwarded to F.A. & C.A.O/HQ.
l The points so raised will be discussed with the designated Financial Adviser (Budget) and se led.
l In the case of a difference of opinion between the Audit and Accounts Officers while discussing the
points, such points will be arranged for discussion at higher levels.
l A er se ling the points, the dra of the final copy of the Accounts will be prepared by the Accounts
Office, duly taking into account the results of discussions and sent to Audit office for concurrence.
l A er the issue of the proposed final copy is agreed to by Audit Office, the final copy will be got signed
by the General Manager and sent to the Railway Board duly endorsing two copies to Audit office.
l In case Zonal Railway Audit office agrees to the issue of the final copy with certain
reserva ons/qualifica ons, the Railway Board will be apprised of the fact enclosing a copy of the
le er, wherever necessary, while forwarding the final copy. One of the copies will be forwarded to
the Deputy Comptroller and Auditor General (Railways) along with audit's remarks, if any. There may
be a few cases, where there are disagreements between the Audit and Accounts. In such cases, the
Audit Cer ficates along with observa ons, if any, are issued by the respec ve Principal Director of
Audit of the Zonal Railway and sent to the respec ve General Manager of the Railway, with a copy to
the Railway Board and also to the C&AG.
l Consolida on is made at Railway Board's level and it is named as Appropria on Accounts of the
Railways in India. The Consolidated Appropria on Accounts should be prepared by sub-heads under
which the demands for Grants were presented to the Parliament and the figures of Original Grant or
Appropria on to be exhibited in these accounts should be the same as those entered in the Books of
Demands for Grants.
l The Consolidated Appropria on Accounts consist of a Grand Summary of the Appropria on
Accounts by Grants and Appropria ons in Form No. F 440, an Appropria on Account for each Grant

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in Form No. F 403, together with brief notes giving under each sub-head explana on of varia ons
between final Grants or Appropria ons and actual expenditure. Other consolidated
Statements/Annexure are also accompanied with the Consolidated Appropria on Accounts. In
addi on to the Appropria on Accounts Consolidated Accounts of Civil Grant is also prepared by the
Railway Board. A er being compiled these are sent to C&AG for cer fica on.
l A er being checked at C&AG's Office the Appropria on Accounts are printed and presented to the
Public Accounts Commi ee for examina on. The printed copies are signed by the Financial
Commissioner & Ex Officio Secretary to the Govt. of India (Ministry of Railways), Chairman, Railway
Board & Ex Officio Principal Secretary to the Govt. of India (Ministry of Railways) & Dy. Comptroller
and Auditor General of India (Railways) on behalf of C&AG.
The Appropria on Accounts are published in Book form in the name “Appropria on Accounts of Railways in
India- Part II-Detailed Appropria ons Accounts” accompanied by a review by the Railway Board to be tled
as “Appropria on Accounts of Railways in India-Part I-Review”. This review consists of following topics:
(i) Financial results of the year.
(ii) Changes in the procedure, form and classifica on of accounts during the year
(iii) Detailed review of the receipts and expenditure of the year, the figures of the different Grants being
considered in suitable groups as well as individually,
(iv) Results of Appropria on Audit showing excess over Grants, irregular Re-appropria ons etc. requiring
a report to or ra fica on by the Parliament.
(v) Block Accounts, Capital Statement, Balance Sheet, Stores Balances, Capital Fund, Deprecia on
Reserve Fund, Development Fund, Investments etc.
2.1.7. Examina on by the Public Accounts Commi ee.
The examina on of the Appropria on Accounts and of the Audit Report thereon, on behalf of Parliament, is
conducted by the Public Accounts Commi ee. The Commi ee's findings are recorded in a report presented
to the Parliament. Government examines each of its recommenda ons with a view to implemen ng them
and report to it on the ac on taken when the next year's Accounts come up for examina on. In the
excep onal cases in which Government are not in a posi on to implement a recommenda on, they place
their views before the commi ee to enable it to present a further report to the Parliament.

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Classifica on of Revenue Expenditure and Demand for grants of Expenditure
Sl. (Demand)
Group Abstract Name of Demand
No. SMH
Policy Formula on and 1 Railway Board
I Services Common to all
Railways 2 Miscellaneous Expenditure (General)

General General Superintendence and Services on

II Superintendence and 3 A Railways
Services on Railways
Repairs and Maintenance of Permanent Way
4 B
and Works.
5 C Repairs and Maintenance of Mo ve Power.
Repairs and Repairs and Maintenance of Carriage and
III
Maintenance 6 D Wagons.
(for Zonal Rlys only)
Repairs and Maintenance of Plant and
7 E
Equipment.
Opera ng Expenses-Rolling Stock and
8 F
Equipment.
IV Opera on
9 G Opera ng Expenses-Traffic
10 H Opera ng Expenses-Fuel
11 J Staff Welfare and Ameni es
Staff Welfare, 12 K Miscellaneous Working Expenses.
V Re rement Benefits Provident Fund, Pension and other Re rement
and Miscellaneous 13 L Benefit.
(for Zonal Rlys & Metro Rly./Kol. & PUs)
14 M Appropria on to Funds.
Railway Funds and Dividend to General Revenues, Repayment of
VI Payment to General loans taken from General Revenues and
15
Revenues. Amor za on of over Capitaliza on.
(for Railway Board)
N Suspense
Govt. Contribu on for Defined Contribu on
O
Pension Scheme.

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RAILWAYS
FINANCE

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CIVIL
ENGINEERING

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COMMERCIAL

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

OPERATING

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

ELECTRICAL
ENGINEERING

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

MECHANICAL

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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’$mCÝS>oeZ H$mof© nR>Z gm‘J«r ^mJ-1 ^maVr¶ aob am{ï´>¶ AH$mX‘r

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National Academy of Indian Railways Volume-1 Group A Reading Material

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