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| Type | NFR Policy |
|---|---|
| Topic | ticket-checking |
Other coaching earnings includes chargers such as reservation charges, superfast charges, cancellation/clerkage charges, PF tickets, TTE/TE earnings, parcels, luggage, earnings from VPU/SLR and HCD etc
<!-- Slide number: 1 --> # CHECK OF COACHING EARNINGS, AOB AND DEMANDS RECOVERABLE By M.ANJAIAH SR AFA/RE/SC <!-- Slide number: 2 --> # FUNCTIONS OF TRAFFIC ACCOUNTS Persons to whom ever service rendered paid correctly. The collected amount remitted correctly. Apportionment of Earnings. <!-- Slide number: 3 --> # Classification of earnings Sub Major Heads Abstract “ x’’ – Earnings from Coaching & Other Coaching Traffic ( 90 & 91) Abstract “ Y’’ – Earnings from Goods Traffic (92) Abstract “ Z’’ _ Sundry other Earnings (93 ) <!-- Slide number: 4 --> # VARIOUS MODES OF COLLECTION Cash (WDRF: Rs.50,000-, Other charges i.e freight , demurrage, wharfage etc limit Rs.10,000- ) DD Cheque (Govt departments/public sectors) Credit notes E-payment of freight charges Book adjustments (Military, postal etc) <!-- Slide number: 5 --> # ACCOUNTAL AT STATIONS Cash/instruments/vouchers are accounted in respective cash books Billable vouchers i.e military, RMC etc taken on credit side of Balaanace sheet though actual billing and realization takes place through AOB Returns are prepared out of this & sent to TAO Genuineness of Initial records verified by the TIAs during periodical inspections <!-- Slide number: 6 --> # REMITTANCE OF CASH Bank deposit accounts at stations SBI & SBH Bank challans remitted to cash office DDs are deposiited in the local bank nominated SBI/SBH. Where no branch of bank, DDs are sent to cash office for encashment Incase of “E” payment of freight charges any public sector Bank. Private sector banks are not permitted for carrying out Govt transactions. No further business will be entrusted to provate sector banks Billable vouchers sent to traffic accounts for further billing in TAO. Billable vouchers interalia includes Military, RMC etc. <!-- Slide number: 7 --> # ROLE OF CASH OFFICE Cahs, Bank challans, credit notes, goods e-pay invoices & other billable vouchers are acknowledged and traffic check sheet prepared station wise and submitted to Central Books sectio Books section reconciles the balances under check sheet with the credit scrolls received from respective focal point bank branch The above check assumes utmost importance as any frauds in remittance of cash can be identified. Delay/ non-reconciliation perpetuates frauds <!-- Slide number: 8 --> # Difference between coching and other coaching and sundry earnings Coaching traffic deals with passenger fare only Other coaching earnings includes chargers such as reservation charges, superfast charges, cancellation/clerkage charges, PF tickets, TTE/TE earnings, parcels, luggage, earnings from VPU/SLR and HCD etc Sundry earnings are not directly connected with running of trains and includes charges such as advertisements, catering, parking contracts, licence fee from land/buildings, way leave charges, departmental charges from deposit works etc. Non-fare revenue includes other coaching and sundry earnins. <!-- Slide number: 9 --> # INTERNAL CHECK Post check conducted in TAO on returns/vouchers submitted Checks are conducted interm’s of Chapter xxi (passenger earnings) and chapter xxii of accounts code part-ii Balance sheet and other supporting vouchers/returns/statements submitted with it subjected to check as per codal/extant rules circulated by rly bd from time to time Main objective is to see that earnings are collected correctly and accounted intime and to see that no frauds/embezzlement take place Percentage checks as prescribed attended to. Internal check is distinct from check conducted by CAG Result of I/C i.e leakaage of revenue/under charges debited to stations through error sheets Frauds/srious irregularities brought to notice of executive dept The gap between field offices and TAO is bridged by TIA mechanism <!-- Slide number: 10 --> # INTERNAL CHECK OF COACHING/OTHER COACHING TRANSACTIONS COACHING BALANCE SHEET PRS UTS EFT,BPT & SPECIAL TRAINS PARCELS , LUGGAGE & HCD COACHING REFUNDS CVR COACHING BILLS STATION INSPECTION STATION OUTSTAN
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