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| Circular number | No. 2017/AC-II/3/2 |
|---|---|
| Date | 2019-08-29 |
| Type | Commercial Circular |
| Topic | ticket-checking |
ACS No. 143 - Modification in Minor heads post merger of some Plan Heads under Demand 16 vide Board’s letter dated 05.11.2018 (RBA No. 118/2018) in Classification of Capital and Other Works Expenditure (Appendix-II) of Indian Railway Finance Code Vol. II (Second Reprint Edition 2008) Heads will form the Minor Heads of Railway Capital under the Major Heads "5002-
Me etic Sree naval sg भारत सरकार GOVERNMENT OF INDIA रेल मंत्रालय MINISTRY OF RAILWAYS रेलवे बोर्ड (RAILWAY BOARD) RBA No. 77/2019 No. 2017/AC-II/3/2 New Delhi, dated 29.08.2019 1. General Managers/PFAs etc (As per standard List I) 2. All attached offices/Subordinates offices (As per standard List II Sub: ACS No. 143 - Modification in Minor heads post merger of some Plan Heads under Demand 16 vide Board’s letter dated 05.11.2018 (RBA No. 118/2018) in Classification of Capital and Other Works Expenditure (Appendix-II) of Indian Railway Finance Code Vol. II (Second Reprint Edition 2008). Please connect Board’s letter of even no. dated 05.11.2018 (RBA No. 118/2018) modifying Appendix IV - List of Major and Minor Heads of Accounts in Accounts Code Part | was issued. Some Plan Heads were merged on recommendation of Committee of EDs and approval of CGA in consultation with C&AG. In this regard, Advance Correction Slip No. 143 to Indian Railway Finance Code Vol.II modifying Minor Heads is enclosed for necessary action. Contents of the correction slip may please be circulated suitably. Kindly acknowledge receipt. DA: As above. Rianne (Sanjeev Sharma) Director Finance/Accounts Railway Board 1. Dy. C&AG of India (Railways, Room No. 224, Rail Bhawan, New Delhi. (with 45 spare copies) 2. EDF(X)-I, EDEE(M), EDW(P), EDF(B) 3. AC 1 (Comp), AC-III (6 Copies), AC-IV, Code Revision, Accounts Inspection, Accounts Appropriation, Finance (Budget), Pay & Accounts office. जिसका Sharma) Director Finance/Accounts Railway Board Misc - ACS -136 * Scanned by CamScanner Advance Correction Slip No.143 Correction Sli No.143 INDIAN RAILWAY FINANCE CODE - VOLUME - II Classification of Capital and Other Works Expenditure ( Appendix-II) 1. Kindly modify the Minor head Classification under Explanatory Memorandum to Classification of Capital and other works Expenditure as under: The Revised Classification of expenditure on works irrespective of whether they are charged to Capital, 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 is 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, RSF, RRSK and DSF as the case may be. The second module of 2 digits which is numerical will represent the standard Plan Heads. The third module which is also 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 uniti.e., object of the expenditure. For the purpose of jink 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 Outl ay on Indian Railways-Strategic lines." The minor Heads classification are as follows :" Newbines ि््््प््पपप Lines Gauge conversion 15 Doubling 16 Traffic facilities Computerisation | 18 Railway Research | Rolling Stock Leased Assets - Payment of Capital component of lease charges to IRFC etc Road Safet works-LevelCrossings - Level Crossings Road Safety Works(ROB/RUB) SCS Safety Works (ROB/RUB गए ं WIN | DO} ml RiP 31 Track Renewals | 32 Bridge works Tunnel Works and Approaches Signalling and Telecommunication Works | 35 Electrification projects a 36 Other Electrical Works including TRD Works | 41 Machinery and Plant | 42 Workshops including Production Units 51 Staff Welfare + 53 Passenger & Other Railway Users’ Amenities | Misc - ACS 137 Scanned by CamScanner Other Specified works ‘Training/HRD Stores suspense Manufacturing Suspense Miscellaneous Advances : | Metropolitan Transport Projects Transfer to Special Railway Safety Fund The sub and detailed heads give the breakup of the expen
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