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| Type | Commercial Circular |
|---|---|
| Topic | claims |
head of Grant. Expenditure charged to Capital, DF, DRF, OLWR (Revenue) and Revenue whenever occurring in one and the same Grant, should be shown separately • Expenditure shown in MH 3001, 3003- revenue expenditure grant No.
Appropriation account- 402-F-I • 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. • The Appropriation Accounts will be signed by the GM, CAO of the Railways/ Production Units and the FA&CAO personally. This cannot be delegated to any other authority. In case where the 'advance' Appropriation Accounts are not personally signed by either/both of them due to unavoidable circumstances, these should subsequently be got approved by him/them as early as possible and an intimation to this effect be sent to the Board indicating the unavoidable circumstances. • 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 ADAI (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. • Abbreviations used in the form are explained below :- • O'-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). • Appropriation Account of each Grant should be prepared in detail for each sub-head of Grant. Expenditure charged to Capital, DF, DRF, OLWR (Revenue) and Revenue whenever occurring in one and the same Grant, should be shown separately. Explanations of Variations-409- F-I • Under the sub-heads of the Appropriation Account of each Grant, explanations should be furnished for the variation between the Original Grant or Appropriation and the also between the final Grant or Appropriation and the actual expenditure of the year. Separate explanations should be given in the form of notes under each sub-head for variations between the Original Grant or Appropriation and the actual expenditure in cases in which the differences in column 1 or column 4 or both have been left unexplained under the operation of the limits. • In the accounts of Grants No. 16, the variations under Capital, DRF, DF, ACSPF and OLWR for each work as the case may be, should be explained separately. Amounts, relating to several causes should also be mentioned separately. • Criteria for explanation of Variation: 5% or 50 lakh, whichever is less in case of revenue expenditure and 10% or 100 lakh in case of capital expenditure. • A certificate shall be give under each grant account that actuals have been reconciled with Account current to end of March. Appropriation accounts-ORDINARY WORKING EXPENSES • 01-Expenditure on Railway Board • 02-Misc. Expenditure (General)- Survey, RDSO, Audit, RRB, RCT • 03-General Superintendence & services on Railways • 04-Repairs & Maintenance of Way & Works • 05-Repairs & Maintenance of Motive Power • 06-Repairs & Maintenance of Carriages & Wagons • 07-Repairs & Maintenance of Plant & Equipment's • 08-Operating Expenses-Rolling Stock & Equipment • 09-Operating Expenses-Traffic • 10-Operating Expenses-Fuel • 11-Staff Welfare & Amenities • 12-Misc. Workin
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