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| Type | Commercial Circular |
|---|---|
| Topic | ticket-checking |
Error Sheet - 3 copies (1st - Accounts Office, 2nd & 3rd - Station)
Traffic Accounts - Accounts Office Debits & their clearance 28th Chapter of Accounts Code Vol. 2 Source: Accounts Code Volume 2 Error Sheets: ➔Debits raised by the Accounts Office ➔When a mistake involving apparent loss to Railways ➔As a result of an Internal check of Traffic documents and returns rendered by Stations ➔Through an Error Sheet (Form No. A.2802) ➔Full particulars of the transaction along with reasons for the Debit ➔In 3 copies (1st copy - Accounts, 2nd and 3rd copy - the concerned Station) ➔In 4 copies (if a separate Outstanding branch of the Commercial Dept is there) ➔Computerized environment - sent through FOIS/TAMS Errorsheet module ➔Manual ones - Signed by SSO(A) or as may be decided by the FA&CAO(T). ➔In FOIS/TAMS - Validation is done by the system itself. Hence signature not required. Exceptions: 1. Undercharges up to the limit minimum limit - individual items of Coaching and Goods Revenue (The rationale is the principle of Materiality Concept) 2. Time-barred claims - 6 months 3. If any document is not susceptible of check for want of any information from the station staff or traffic dept. Nageswarao 9492432160 www.appendix3exam.com www.mcqrailways.com 4. An undercharge coming to the notice after the expiry of the time limit i.e., 6 months due to the negligence of the Accounts Office (in such case suitable action should be taken against the Accounts staff at fault) Errorsheets - Personal check of Accounts Officer before issue ● Rs.50 to Rs.100 - 10% check ● Rs.100 and above - 100% check ● Any doubt about the correctness of the charge, the Accounts Officer should consult the Traffic Dept officer. In case of dispute between the two, the matter referred to the Dy.CCM or CCM for final decision. Register of Error Sheets: ● Before issue, all Error Sheets entered in the Register ● Form No. A 2808 ● If necessary, more than one register should be maintained with a suitable code letter prefixed before the number to distinguish it from the other. ● Computerized environment - automatic entries Admitted Debits: ● Takes into the Station Accounts (on the Debit side) by the Station Master ● Fill in the name and designation of the responsible person in the Error sheet. ● Inform when should be paid or deducted from the salary of the person responsible. Disputed Debits ● The grounds of objection are fully and clearly stated on the Error sheet. ● Returned to the Accounts Office and the Outstanding branch of Commercial Dept (if existed) Nageswarao 9492432160 www.appendix3exam.com www.mcqrailways.com Clearance of Debits / Error Sheets: By deduction in the Salary bill of the concerned staff (if admitted) By the Outstanding Branch of the Commercial Dept. ➔Acts as a liaison between the Station staff and the Accounts Office ➔After scrutinizing the error sheets, if a Debit is to be withdrawn, the same is advised to the Accounts Office ➔Sometimes, in extenuating circumstances, the whole or a part thereof is written off by a duly authorized Commercial Officer, the Accounts Officer being advised Through Overcharge Sheets: ➔Where Error Sheets are adjusted through Overcharge Sheets, the Debits need not be withdrawn. ➔The station should take the same Credit in the Station Balance Sheet on the authority of the Overcharge Sheet. ➔Certified by the Station against whom the debit does not lie or by the competent Commercial Officer By Written off: ➔Either part or full amount in Error Sheets is written off by the authorized Commercial Officers. ➔The sanction to the write-off should be checked in the same way as other sanctions. Nageswarao 9492432160 www.appendix3exam.com www.mcqrailways.com CAN - Credit Advice Note: ● If the disputed debit is found incorrect, the same is withdrawn through CAN ● Form No. A-2811 ● Basis for taking as Special Credit in the Station Balance sheet ● Issued only for such Error Sheets as have been taken into account by the station and are outstanding the same. ● Reference to CAN - should be made against the connected
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