Accounts Department is instrumental in bettering the financial results of the Railways.It is this department that brings to book the whole array of expenditure and Earnings of the Division and thus renders a clear picture of the Division’s viability. The various rules and procedures supported by well-built mechanism allows the department to exercise high-end checks on each rupee spent by Railways.From being a friendly critic, it is now evolving into an organ to contain leakage and better internal audit of appropriations to expenditure.Additionally, it is also playing a significant role in increasing non-traditional sources of revenue.
Organization of Accounts Department
Introduction:
The Divisional Accounts office has an actual/ sanctioned staff strength of 107/136 comprising 31/32 SSO(A)s, 63/91 AAs/JAAs/ACs/RL, Sr. Steno 1/1, 1/1 Driver and 11/11 group D staff.The actual manpower ratio is 0.50%, (Accounts Office Strength vs. Divisional Staff Strength) the lowest among Divisions having more than 21000 employees.
PERFORMANCE IN CORE AREAS – 2020
The highlights of the MPR for the month of September 2020 pertaining to SC Division are furnished below:
Performance Efficiency Index to end of September 2020 on ACTUALS is 60.99% as compared to that of last year for the corresponding period which stood at 49.38%
Earnings: The Originating earnings to end of September 2020 isRs. 1830.35 crs vis-à-vis Rs.23267.48 crsfor the corresponding period of last year. Further, loading to the end of September 2020 is18.516 MTs as compared to the loading during the corresponding period of September 19 which stood at 34.651 MTs.
Sundry Earnings: The Sundry Earnings on the Division to the end of the month is Rs. 36.89 crs.The target for the 2020-21 isRs. 157.03 crs.
Revenue Expenditure: The Revenue Expenditure based on actuals to end of September 2020 is Rs. 1116.47 crs as compared to the expenditure of Rs. 1416.60 crs to end of September‘19.
A broad comparison of the major categorization is as below:
Revenue Budget vis-a vis expenditure to end of SEPTEMBER 2020 | Rs in crs |
| Staff | Stores | Others | Diesel Traction | Electric Traction | Total |
Revised Spending Limit(RSL) (2020-21) | 1682.23 | 114.04 | 110.15 | 146.42 | 375.36 | 2428.20 |
% grant w.r.t total SL | 69.28 | 4.70 | 4.53 | 6.03 | 15.46 | 100.00 |
Expenditure | 795.69 | 48.68 | 117.99 | 18.64 | 135.48 | 1116.48 |
% of Expr. w.r.t total Expr. | 71.26 | 4.36 | 10.56 | 1.67 | 12.13 | 100.00 |
% of Expr.w.r.tSL of the specific category | 47.29 | 42.68 | 107.12 | 12.73 | 36.09 | 45.98 |
Plan Head Expenditure:The actual expenditure to end of September 2020isRs. 187.98 crsas against BG (SL)2020-21 ofRs. 426.36 crs. The expenditure to end of last year stands atRs. 130.61 crs.
NPS: Of the 13319 employees registered under the NPS, NPS deductions have been made during the month for 12982 subscriptions.40 applications have been submitted to CRA. The applications to be submitted to CRA is 77 cases, which pertain to employees who have not submitted applications for allotment of PRAN no. These cases have been referred to the Executive, for re-submission of the forms and are being regularly pursued.
Settlement cases:54 Normal Retirements cases were settled during the month of September 2020.
The position of ‘Other than Normal Retirement’(ONR)cases are as follows:
Particulars of ONR | August 2020 | Sep 2020 |
Opening Balance | 31 | 32 |
Accretions | 49 | 70 |
Cases sent to Sr. DPO’s office after Advance Verification | 19 | 45 |
Cases returnedto Sr. DPO’s office for clarification | -- | -- |
Final Bills (PPOs issued) | 29 | 33 |
Closing Balance | 32 | 22 |
EPPOs Uploaded during September 2020 is20.
Outstanding Settlement cases:Out of an OB of 32 cases and 70 accretions for Advance Verification and issue of PPOs, 45 cases of Advance verification have been verified. PPOs have been issued in 33 cases.
Position of Miscellaneous Settlement Bills |
Opening Balance | Accretions | Clearances | Closing Balance |
30 | 94 | 68 | 56 |
Position of LARGESS CASES |
| Opening Balance | Accretions | Clearances | Closing Balance |
Verification Completed | 0 | 0 | 0 | 0 |
Bills Passed | 2 | 3 | 3 | 2 |
Outstanding LARGESS cases:During the month of September 2020, with an OB of 02 case and 03 accretions for Advance Verification and issue of bills. Bills to the extent of 03 have been cleared in all respects. The balance of 02 (02-bills) will be cleared in due course.
I.Savings / Economies Achieved during the month:
S.N. | Category | (in Rs lakhs) |
1 | Internal check of Establishment Bills | 1.46 |
2 | Internal check of Estimates/ Proposals | 91.81 |
3 | Settlement | 1.58 |
4 | Miscellaneous bills | 0.55 |
5 | Inspections | 0.00 |
| TOTAL | 95.40 |
Savings to end of SEPTEMBER 2020 :Rs.2458.37 Lakhs.
In addition to the above, progress during SEPTEMBER 2020 in respect of certain specific items are brought out below.
1.Cheques & Bills (Cr): The reconciliation of Cheques & Bills is current i.e. completed up to August 2020 as per schedule. During the month, against an OB of 117 items amounting to Rs. 22.65 crs,there has been an accretion of 96 items amounting to Rs. 198.99 crsand clearance of 149 items amounting to Rs. 64.03 crs during the month. The closing balance under this head to end of September 2020 stands at 64 items of Rs. 157.62 crs.
2.Bills Recoverable: To the opening balance of Rs. 26.13 crsfor1550 bills, there has been an accretion by way of additional billing of Rs. 2.45 crsthrough131 bills raised during the month of September 2020. An amount of Rs. 1.47 crs was realized pertaining to 147 bills leaving a CB of1534 bills amounting to Rs. 24.89 crsto end September 2020.
