allocations and classification in indian railways
TRANSCRIPT
1
Presented By
M.Nageswara Rao Sr.SO(A)/S.C.Rly/Secunderabad
Classification of Accounts
Revised Classification of Expenditure & Earnings
W.e.f 01.04.1979
based on the recommendations of the Task Force constituted in 1973
(in pursuance of the recommendations of the Railway Convention Committee, 1971)
Major Head 3002 – Indian Rlys.
Commercial Lines (Working expenses)
Sub Major Heads 03 to 13 Demands
Minor Heads, Sub Heads & Detailed
Heads
Group Demand No
Demand Name
General Superintendence and Services
3. General Superintendence and Services on Railways
Repairs & Maintenance
4. Repairs and Maintenance of Permanent Way and Works
5. Repairs and Maintenance of Motive Power
6. Repairs and Maintenance of Carriages and Wagons
7. Repairs and Maintenance of plant and Equipment
Operation 8. Operating Expenses-Rolling Stock and Equipment
9. Operating Expenses-Traffic10. Operating Expenses - Fuel
Staff Welfare, Retirement
Benefits and Miscellaneous
11. Staff Welfare and Amenities12. Miscellaneous Working Expenses
13. Provident Fund, Pension and other Retirement Benefits
03 DEMAND – Gen.supdt.services
B O S S
04 DEMAND – P.WAY & WORKS
05 DEMAND – LOCOS (MOTIVE POWER)
06 DEMAND – CARRIAGES & WAGONS
07 DEMAND – PLANT & EQUIPMENT
08 DEMAND – OPTG.EXPENSES-ROLLING STOCK & EQUIPMENT
09 DEMAND – OPTG.EXPENSES - TRAFFIC
10 DEMAND – OPTG.EXPENSES - FUEL
11 DEMAND – STAFF WELFARE AND AMENITIES
12 DEMAND – MISCELLANEOUS WORKING EXPENSES
13 DEMAND – P.F., PENSION & OTHER RETIREMENT BENEFITS
NEW PRIMARY UNITS - REVENUE EXPENDITURE
08 – DCPS -Defined n Contributory Pension System • (w.e.f., 01-01-2004)
15 – C T G• Composite Transfer Grant
20 – Leave Encashment ( in Capital o also same PU)
16
NEW PRIMARY UNITS - REVENUE EXPENDITURE
25 – CEA – Children Education Allowance
(previously it is called as RTF) operated only in Demand No. 11
07- Conveyance/ Transport Allowance
41 – VAT – Value Added Tax17
NEW PRIMARY UNITS - REVENUE EXPENDITURE
50 – cost of computer hardware systems (same as for Capital too)
51 – Cost of Computer Consumables. (Same as for Capital too)
18
NEW PRIMARY UNITS - REVENUE EXPENDITURE
42 – Arrear payments – Salary & Wages –w.e.f 01/04/2011
43 – Arrear payments – D.P & D A – w.e.f 01/04/2011
44- Arrear payments – Allowances other than D.A. w.e.f 01/04/2011
19
NEW PRIMARY UNITS - WORKS EXPENDITURE
19 – VAT – Value Added Tax
20 – Leave Encashment while in Service.
25 – CEA – Childrens Educational Allowance
26 – Arrear Payments – Pay & allowances of Dept. Establishment – w.e.f.01/04/2011
20
OBHS
•
21
Demand No. 6 (06-210) – It is a previous accepted allocation.
Demand No.8 (08 -593) – New allocation in place of 06-210
OBHSPreviously Carriage
sanitation was booking
under 06-213.
Now it was changed to 08-593. Includes, OBHS,
CTS, Mech. Coach cleaning, Pest control
and all coach sanitation works.
NEW PENSION SCHEME
N P S DEBIT CREDIT
EMPLOYEE CONTRIBUTION
SALARY HEAD
000071 01
GOVT CONTRIBUTION 13-890 08 000071 01
23
While uploading to NSDL, the Head 000071 02 is operated on Debit Side for both Govt. and Employee contribution
NEW ALLOCATIONS
08-593 – On Board House
Keeping Activities
(previously it was 06-213)
11-120-25 - Children
Education Allowance –
CEW (previous name is RTF)
13-890 -08 - N P S Govt. contribution
Debit side
24
NEW ALLOCATIONS
93-657 -99 - Cost of depositing
Residual depreciated value of Laptops/Note
Books
06-730 - POH of DMU’s – Diesel Multiple Units
25
NEW ALLOCATIONS
07-888 – Bio Metric Attendance System
(New)
Cleanliness & Sanitation at
Stations
26
04 B Demand
Planting & care of trees at Railway Stations, Staff colonies and along with Railway Line will be
charged to 04B -640.
03 A Demand
Court fees & legal expenses
Tuesday, May 2, 2023 29