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Railway Accounts Department Examinations Plan Heads in Works expenditure Major Changes

No.2017/AC-II/3/2 · 2019-08-29
Historical — likely supersededStudy materialamenities
Historical — likely superseded. This circular predates 2020 and has probably been replaced. Treat it as a record of what the rule was, not what it is. The official Railway Board PDF always prevails over anything shown here.

No official Railway Board PDF has been traced for this entry yet. The text below was read from the document held in the library.

Circular numberNo.2017/AC-II/3/2
Date2019-08-29
TypeCommercial Circular
Topicamenities
CurrencyHistorical — likely superseded

Summary

Investments in Govt Commercial undertaking – Public undertaking

Text of the circular

Major Changes in Plan Heads
 
of Capital Segment of Demand No. 83 (for 2020-21) -Ministry of Railways  (Erstwhile Demand No. 16)
 
 
    Authority: RBA No. 77/2019  issued under  Letter No.2017/AC-II/3/2 dated 29.08.2019 – ACS No.143  Click here
 
 
    The whole exercise is trimming the Number of Plan Heads duly merged PHs into the similar nature of PH and deleting the PHs which
are not required in present circumstances.  Some PHs are renamed duly giving the effect of merger. Overall 7 Plan Heads are deleted
(some are merged in other PHs)
 
 
    Major Heads for Works expenditure are
 
5002 – Capital outlay on Indian Railways – Commercial Lines
5003 – Capital outlay on Indian Railways – Strategic Lines
 
    Accounting Classification of Works expenditure   - 8 digit numerical code like follows.

1
2
3
4
5
6
7
8
Source of Finance
Plan Head (Minor Head)
Detailed Head
Primary Unit
 
    Sources of Finance
 
Numerical Code
(First 2 digits in
Classification)
Source of Finance
Remarks
20
Capital
21
DRF – Depreciation Reserve Fund
23, 33, 43 & 53
DF I, II, III & IV respectively
25
Capital Fund
26
RSF – Railway Safety Fund
27
SRSF – Special Railway Safety Fund
Not in operation.  It was ceased in the
2008 year.
28
Capital – Nirbhaya Fund
29
RRSK - Rashtriya Rail Sanrakshak Kosh
84
EBR – IF (Extra Budgetary Resources – Institutional
Finance)
 
 
 
The following Sources of Finance are ceased

Numerical
Code
Description
Remarks
22
OLWR – Open Line Works –
Revenue
Click here for reasons
24
ACSPF – Accident
Compensation, Safety &
Passenger Amenities Fund
Accident compensation is transferred to erstwhile Demand No.12 & SMH
10 – Miscellaneous Working Expenses.  Safety is chargeable to DF –
IV.  Passenger amenities chargeable to DF - I
 
 
Changes in Plan Heads (Latest as per ACS – 143)
 
Deleted Plan Heads
 
Plan Head No
Description
Remarks
12
Purchase of New Lines
Deleted
34
Taking over of Line Wire from P & T Dept
37
Traction Distribution Works
Merged into PH 3600
52
Amenities for Staff
Merged into PH 5100
62
Investments in Govt Commercial undertaking – Public undertaking
Merged into PH 6100
63
Investment in Non – Govt undertaking incl: JVs/SPVs
Merged into PH 6100
83
New Lines (Construction) Dividend free project
 
Note:  PH 13 – Restoration of dismantled lines – Deleted already.
 
Modified Plan Heads
 
Plan Head No
Previous Description
New Description
Remarks
11
New Lines (Construction)
New Lines
36
OEW – Other Electrical Works Excl:
Traction Distribution Works
Electrical Works
Previous PH 3700 – Traction
Distribution Works is merged

into PH 3600
51
Staff Quarters
Staff Welfare
Previous PH 52 – Amenities for
Staff is merged into PH 51
53
1. Passenger Amenities
2. Other Railway Users amenities
Passenger & Other
Railway Users amenities
Not much change. Only two
parts are combined as one part
61
Investment in Govt Commercial
undertaking – Road services
Investment in
PSU/JV/SPV etc ( Govt &
Non Govt)
Previous PHs 62 & 63 are
merged in PH 61
 
Existing Plan Heads (Total -27)
 
Plan Head No
Description
Remarks
11
New Lines
14
Gauge Conversion
15
Doubling
16
Traffic facilities
17
Computerisation
New one
18
Railway Research
New one 2009 year
21
Rolling Stock
22
Leased Assets – Payment of Capital
component of Lease charges to IRFC
etc
New one – 2016 year
29
Road Safety Works – Level Crossing
New one
30
Road Safety Works (ROB/RUB)
New one
31
Track Renewals
32
Bridge Works, Tunnel Works &
Approaches
33
S & T Works
35
Electrification Projects
36
OEW – Other Electrical Works incl:
TRD works
Ph 3700- Traction Distribution Works is merged
into PH 36
41
M & P – Machinery & Plant
42
Workshops incl: Production Units
51
Staff Welfare
1. Previous name of PH 51 is Staff Quarters
2.PH 52- Amenities for staff is merged into PH 51

Posted by Nageswara Rao 9492432160 at 7/17/2020 05:36:00 PM 
53
Passenger & Other Railway Users’
Amenitities
Not much change. Only two parts are combined as
one part
61
Investment in PSU/JV/SPV etc ( Govt
& Non Govt)
Previous PHs 62

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