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 126/144 comprising 38/40 SSO (A)s, 74/89 AAs/JAAs/ACs/RL, Sr. Steno 1/1, Sr. Typist 1/1, 1/1 Driver and 12/12 group D staff.The actual manpower ratio is 0.57%, (Accounts Office Strength vs. Divisional Staff Strength) the lowest among Divisions having more than 18000 employees.
PERFORMANCE IN CORE AREAS – 2017
Performance Efficiency Indexto end of September ‘17 on approximates is 33.86% as compared to that of last year for the corresponding period which stood at 36.85 %
Earnings:The approximate originating earning to end of September ‘17 is Rs. 3107.09 crsvis-à-vis Rs. 2778.24 crs of actual for the corresponding period of last year. Further, loading to the end of September ’17is 30.310 MTs as compared to the loading during the corresponding period of September ‘16 which stood at 28.699 MTs.
Sundry Earnings:The approximate Sundry Earnings on the Division to the end of the month is Rs. 33.53 crs as against actuals of Rs. 34.24 crs to end of September ‘16.
Revenue Expenditure:The approximate Revenue Expenditure to end of September‘17 is Rs.1512.09 crs as compared to the actual expenditure of Rs. 1032.30 crs to end of September ‘16.A broad comparison of the major categorization is as below:
Revenue Budget vis-a vis expenditure to end of SEPTEMBER ‘17 (50 % of the year) | Rs in crs |
| Staff | Stores | Others | Diesel Traction | Electric Traction | Total |
SL (2017-18) | 1306.86 | 130.73 | 97.82 | 149.74 | 430.16 | 2115.31 |
% grant w.r.t total SL | 61.78% | 6.18% | 4.62% | 7.08% | 20.34% | 100.00%
|
Expenditure | 710.83 | 58.19 | -17.73 | 69.56 | 231.24 | 1052.09 |
% of Expr. w.r.t total Expr. | 67.56% | 5.53% | -1.68% | 6.61% | 21.98% | 100.00% |
% of Expr.w.r.tSL of the specific category | 54.39% | 44.51% | -18.13% | 46.45% | 53.76% | 49.74% |
Plan Head Expenditure:Plan Expenditure is beingmonitored source-wiseto keep the bookings within the Budget Grant duly ensuring receipt of various credits from other units of the Railway as well as from other Railways especially with regard to PH-3100 (Track Renewals) as SC division caters to rails etc issued from the Flash Butt Welding Plant at Moula-Ali.
Approx. expenditure under Plan Heads (excl. Track renewals) to end of SEPTEMBER2017 is Rs. 26.90 crs vis-a-vis the BG/RBG of Rs. 100.56 crs, showing a booking of 26.75 % to end of SEPTEMBER‘17. Under Track renewals, position is as under, as maintained in Accounts office of SC Division, since the grant for rails advised includes requirement for other units also and the letter of authorisation vide CTE’s letter no. W.B.45/XIII/1/17/2017-18/BG(/TRACK)dt. 19.06.2017 requires this office to certify Rail Bills to the extent of Rs.343.76 crs. (Expenditure shown against Rails is inclusive of all adjustments).
All figs in 000s |
|
RRSK 3100 | BG | Exp | Balance |
|
|
CASH | 519241 | 152243 | 1100917 |
|
Rails | 991562 | 445286 | 546276 |
|
Sleepers | 150000 | 0 | 150000 |
|
P. Way Material | 70000 | 23257 | 37643 |
|
TOTAL | 1730803 | 629886 | 1100917 |
|
The performance of the Division in core areas is presented below for better appreciation of the work handled by the Accounts Department considering the massive infrastructure of the division that need operation & maintenance.
Activities unique to Accounts branch of SC Division:
1. Man power management: Cadre control for SC, HYB &, LGD Workshop and Construction units at SC (partly) which includespromotions, postingsand transfers of AAs,JAAs & ACs for.
2.Works Budget:Maintaining the centralized budget for Rails for the entire Zone more so that of the rails received into and issued from Flash Butt Welding Plant at Moula-Ali.
(c) Settlement:
Cases dealt by the settlement section: (figures for the month of September 2017)
1.Normal retirement cases:41
2.Other than normal retirement cases + LARSGESS:43 + 4
3.Miscellaneous bills:185
Revision of Pre-2016 cases are in progress and 2096 cases have been cleared to end of September 2017.
(d)Establishment:
The Divisional Accounts office has handled payment of regular salary bills involving 21956 employees this month. Payment of 252 Supplementary and arrear bills, including Workmen's Compensations, Misc. Pay orders etc were passed.
