No official Railway Board PDF has been traced for this entry yet. The text below was read from the document held in the library.
| Type | Commercial Circular |
|---|---|
| Topic | ticket-checking |
| Currency | Currency not verified |
heads and detailed heads which have been given for the minor heads 1100- New Lines will be adopted for other minor heads depending upon the nature of asset being created or replaced to the extent indicated against the respective head Same sub and Detailed classification as under the head 1100 and Sub and detailed heads under 2100,7100,7200 and 7300.
APPENDIX II (See Paragraph 701) CLASSIFICATION OF CAPITAL AND OTHER WORKS EXPENDITURE EXPLANATORY MEMORANDUM The Revised Classification of expenditure on works irrespective of whether they are charged to to Capital, Fund, DRF,DF,RSF,RRSK and DSF will come under a single Demand-16 namely Assets-Acquisition, Construction and Replacement. The Accounting Classification for works expenditure in in the form of a 8 digit numerical code. The first module- 2 digits indicates the source of fund viz., Capital, Capital Fund, DRF,DF, RRSK and DSF as the case may be. The second module of 2 digit which is numerical will represent the 2 digits corresponding to the detailed head of classification giving the details of the assets acquired, constructed or replaced. The last module which is of two digits will indicate the primary unit i.e., object of the expenditure. For the purpose of link with the accounts of the Central Government the Plan Heads will form the Minor Heads of Railway Capital under the Major Heads “5002- Capital Outlay on Indian Railways-Commercial lines” and “5003-Capital Outlay on Indian Railways-Strategic lines.” The minor Heads classification are as follows :” 11 New lines 14 Gauge conversion 15 Doubling 16 Traffic facilities 17 Computerisation 18 Railway Research 21 Rolling Stock 22 Leased Assets – Payment of Capital component of lease charges to IRFC etc. 29 Road Satety works – Level Crossings 30 Road Safety works (ROB/RUB) 31 Track Renewals 32 Bridge works Tunnel Works and Approaches 33 Signalling and Telecommunication Works 35 Electrification projects 36 Other Electrical Works including TRD Works 41 Machinery and Plant 42 Workshops including Production Units 51 Staff Welfare 53 Passenger & Other Railway User’s Amenities 61 Investment in PSU/IV/SPV etc (Government & Non – Government) 64 Other Specified works 65 Training/HRD 71 Stores suspense 72 Manufacturing Suspense 73 Miscellaneous Advances 81 Metropolitan Transport Projects 82 Transfer to Special Railway Safety Fund The sub and detailed heads give the breakup of the expenditure on assets in its details such as Preliminary Expenses, Land, Formation, Permanent Way, Bridges, Stations and Buildings etc. In the classification given in the following pages the details of sub-heads and detailed heads which have been given for the minor heads 1100- New Lines will be adopted for other minor heads depending upon the nature of asset being created or replaced to the extent indicated against the respective head. For example, when track renewals are undertaken the allocation of expenditure will be given as 3141 or 3142 for renewals of rails and fastenings or sleepers and fastening as the case may be. To these 4 digits will, however, be added the code for primary unit of expenditure viz, wages or materials etc to complete the allocation e.g., 3141-04 will indicate the pay and allowances of departmental establishment engaged on renewals of rails and fastenings. The cost of permanent Way materials etc. directly supplied for this work will be allocated to 3141-04 and soon. If a work of construction of workshop alone is undertaken the workshop building will be represented by 4263 and the workshop equipment by 4274 (assuming the equipment is for Mechanical Department). The primary unit (or object) code will be added as the last 2 digits according to the object of expenditure. The source of financing will be indicated in the following Source code :- Capital 20 DRF 21 DF-I 23 Capital Fund 25 RSF 26 DF-II 33 DF-III 43 DF-IV 53 SRSF 27 Capital – Nirbhaya Fund 28 EBR-IF 84 RRSK 29 As the Plan Heads of classification coincide with the sub-heads of Demand for Grant the compilation of budget is also rendered easy and direct. The detailed explanatory notes follow the classification the correct booking of the expenditure. (Authority : Board’s Letter No.2017/AC-II/3/2 dated 29.08.2019) Back CLASSIFICATION OF CAPITAL AND OTHER WORKS EXPENDITURE APP.II Minor Heads Sub-
Extract shown above; the full text is available in the search app.
Open this circular in the search app · Search all 4,233 documents