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| Type | Commercial Circular |
|---|---|
| Topic | ticket-checking |
head and the total of the grant Appropriation to be exhibited in the Appropriation Accounts should be those shown
Chapter IV
Chapter IV
Chapter IV
Chapter IV-Parliamentary Financial Control Appropriation Accounts
401 General -It was stated in para 304 that the Railway Budget is an instrument of
Parliamentary Financial Control and, at the same time, an important management tool.
Parliamentary Financial Control is secured not only by the fact that all 'voted'
expenditure must receive Parliament's prior approval , but also by the system of
reporting back to it, through the Public Accounts Committee, the actual expenditure
incurred against the Grants voted by Parliament and Appropriations sanctioned by the
President.
402
The statements which are prepared for presentation to the Public Accounts
Committee, comparing the amount of actual expenditure with the amount of Grants
voted by Parliament and, Appropriations sanctioned by the President, are called the
“Appropriation Accounts”. The Appropriation Accounts are signed both by the Chairman,
Railway Board, as 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 matters and transmitted to the Director of Railway Audit
who has been entrusted by the Comptroller and Auditor General of India with the duty of
reporting on these accounts.
403 Form of Accounts and dates of submission by the Railways.-The General
Manager of each railway should send to the Railway Board, the Appropriation Accounts
for his railway for the previous financial year in Form No. F. 403 given below, furnishing
his Audit Officer simultaneously with a copy thereof for check and certification.-
(See Correction Slip No.28)
(Please refer Form 403 of Finance Code Vol. 1)
Note.-If 'charged' expenditure is provided for and incurred, it should be shown
separately from the 'voted' under the relevant sub-head and the total of the grant.
A detailed programme giving the dates for submission of advance and audited copies of
the Appropriation Accounts and connected statements is circulated every year by the
Railway Board after consultation with the Additional Deputy Comptroller & Auditor
General , Railways, for compliance by the Railway Administration and the Statutory
Audit Officers. Any information required by Audit in connection with the accounts, etc ,
should be promptly furnished to the Audit Officers so that there may be no delay on their
part in returning the accounts duly audited and certified by the due dates. References
made by the Railway Board in respect of corrections and obscure or unintelligible
explanations should be promptly replied to, and changes if any made in the
Appropriation Accounts as a result of comments of the Railway Board, should be
simultaneously furnished to the Statutory Audit Office. Similarly, any revisions made and
advised to the Statutory Audit Office, in consequence of the observations of the ADAI
(Railways) on the Appropriation Accounts should at the same time be reported to the
Railway Board. Amendments to the Appropriation Accounts and correction in the
Annexure should be advised as soon as they are known but not later than the 15th
January, every year.
404 The entries made in Form No. F. 403 above are sample entries illustrative of the
manner in which the form should be filled. The abbreviations used in the form are
explained below :-
‘0'-Original Grant or Appropriation.
'S'-Supplementary Grant in case of voted expenditure and supplementary appropriation
in case of charged expenditure.
‘R'-Residual modification sanctioned by competent authorities other than the Parliament
(i.e., re-appropriations, withdrawals or surrenders),
405 The letter 'O' should not appear in column I when the figure against it is ‘nil' or
when the Original Grants or Appropriations without any modifications are direct into
column 2. The letter 'O' should, therefore, appear in column I only when a fi
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