ACCOUNTS DEPARTMENT
Information as per RTI Act
2005
Functions:-
There are three basic functions of Accounts
Department viz. Accounting, Finance and Payment
Accounting: - a) Keeping the books of accounts in
accordance with the rules, b) Internal check of transactions affecting the
receipts and expenditure, c) prompt settlement of proper claims against the
railway.
Finance: - a) Tendering advice to the administration in all
matters involving railway finance, b) Compilation and control of budget
(including exchequer) in consultation with the other departments, c) ensuring
no financial irregularity in the transactions
Receipt and Disbursement: - a) Making
payment to the bonafide payees, b) Preparing payment
schedule and arranging payment to the labour accordingly,
c) Collection and deposit of cash received on account of tariff (goods and
passenger) and others.
In addition to above, as a Management Accountant
the following functions are carried out: -
a) Providing
financial data for management reporting, b) assisting inventory management
participation in purchase/contracting decisions, c) conducting surveys for
major schemes, d) interpret financial statements, e) compile cost data and
prepare cost reports, f) explore avenues of controlling staff and materials
costs, g) institute and operate budgetary control procedures, h) participate in
all capital expenditure, i) rating/pricing decisions
and j) conducting inspections.
Duties: -
The work of the accounts office falls mainly under the following divisions:-
1) Administration, 2) Booking and Compilation, 3)
Budget, 4) Cash and Pay, 5) Compensation Claims, 6) Engineering Accounts
including Construction Accounts and Surveys, 7) Establishment Accounts, 8)
Finance and Planning, 9) Fuel Accounts, 10) Inspection (Executive and Accounts
Offices), 11) Other expenditure accounts including departmental catering
accounts, 12) PF and pension, 13) Stores accounts and inventory control, 14)
Traffic Accounts, 15) Traffic costing and 16) Workshop accounts.
In addition to above, the professional control is
exercised in respect of Statistical Branch, EDP Centre and Works Accounts
Branch.
4. (b) (ii) Powers:-
The various functions described at 4 (b) (i) are carried out by officers (Gr. A & B) and staff
(Gr. C & D) as per the instructions/procedures contained in Indian Railway
Codes, Manuals as given below. Powers to
carry out these functions are further delegated through Board’s instructions
issued from time to time and delegation of powers (SOPs) to GM and further down
the line of hierarchy.
1) IREM Vol-I, Vol-II
2) Pension Manual
3) Pass Manual
4) Commercial Manual
5) Statistical
Manual
6) Medical Manual
7) Permanent Way
Manual
8) Accounts Code
Part I & II
9) Finance Code
Part-I & II
10) Engineering Code
11) Mechanical Code
12) Stores Code
Part-I & II
13) General Code
14) Establishment
Code
15) Any Joint
Procedural Orders for specific works.
16) Stock
Verification Manual
17) TIA Manual
As mentioned at 4 (b) (i)
4 (b) (iii):
Procedure followed in the decision making process:-
The procedure followed in decision making process
(while carrying out the functions as described in 4 (b) (i)
) starts from supervisory level (Gr.C) through a
system of internal noting, bringing out various facts and figures with relevant
rules, codal provisions, and other extant instructions. The notings are
sent to higher levels and decisions are taken by the authority to who powers are delegated as per SOPs (Schedule of Powers,
General & Establishment).
In addition to above, decisions are also taken in
various meetings with other executive officers, audit officers, organized
unions.
|
Group of
officer/staff |
Reporting to |
|
Group ‘D’ |
Group ‘C’ Supervisory staff |
|
Group ‘C’ subordinate staff |
Group ‘C’ Supervisory staff |
|
Group ‘C’ supervisory staff |
Group ‘B’ & ‘A’ Officers |
|
Group ‘C’ stenographers |
Group ‘B’ & ‘A’ Officers |
|
Group ‘B’ Officers |
Group ‘A’ Officers |
|
Group ‘A’ Officers |
HODs and PHOD |
|
HODs |
PHOD |
|
PHOD |
GM |
Officers and staff are accountable to the extent of
duty/task entrusted.
4 (b) (iv) Norms for
discharge of functions:-
Every employee/officer of the hierarchy is given
duties within the framework of duties described in 4 (b) (i).
For discharging of function following norms are available.
1) Duty Hours – HOER
2) Discipline - D&A Rules
4 b) (v) Rules:-
Fundamental Rules, Railway Servant Service and
Conduct Rules, Discipline & Appeal Rules, Leave Rules, Pass Rules, PF Rules
and Pension Rules.
Minimum Wages Act, Industrial Disputes Act,
Negotiable Instruments Act, Income Tax Act, Service Tax Act, Sales Tax Act,
Arbitration Act, Factories Act, Workmen Compensation Act, Indian Railways Act
1989, Railway Claims Tribunal Act, Central Administrative Tribunal Act, Payment
of Wages Act, Hours of Employment Regulation Act, Consumer Protection Act 1987,
Indian Contract Act, Apprentice Act.
Board’s instructions, GM’s instructions and local
instructions issued by the PHOD/HODs.
Records: - The list of records with period of preservation is
provided in the Accounts Code.
Generally the following records are maintained for
the day to day discharge of different functions.
1) Service Records,
Pay Sheets, Pension Pay Orders, PF ledgers, Settlement Registers, Leave
Accounts, Pass/PTO Registers, Loans and Advances Registers, Paid Vouchers,
Unpaid Statements, Rosters, Musters, Cadre Statements for establishment claims.
2) Paid Bills,
Contractor’s Ledgers, Security Deposit/EMD Registers, Miscellaneous Advances
Registers, Imprest Registers, Contract Agreements,
Purchase Orders, Funds Registers, Control Statements, Paper Securities
Registers, Paid cheques, Advices and certifications
of Executives, Pay Orders, Bill Inward/Outward
Registers (AU6) for expenditure claims.
3) Cheques Requisition
Summary, Summary of cheques issued, Paid Cheques, CO7s, Journal Vouchers, Cash Book, Journal
Registers, TD/TC Registers, Debit Scrolls, Acceptance Memos of PSBs, RBI, Other Ministries, Reconciliation statements of cheques issued, Suspense Registers, Ledgers, Schedules, Annexures, Account Currents and Remittance Memos for
Booking.
4) Station Balance
Sheets, Traffic Books, Accounts Office Balance Sheet, Traffic Check Sheet,
Siding Registers, Wharfage & Demurrage Registers,
Outstanding Statements, Invoices, Wagon Registration Fee Statements, Special
Debit/Credit Statements, Error Sheets, Credit Notes, P/W Bills Returns, HCD
Returns, P/Classification, Excess Fare Tickets Return, Blank Paper Ticket
Returns, Collected Ticket Returns and Cash Remittance Notes for Traffic
Accounts.
5) Plans and
proposals, estimates, Schedule of Rates, Sanctions, Orders, Instructions,
Recommendations, Tenders, TC Minutes, Works Programmes,
RS Programmes, M&P Programmes
and LARs for finance functions.
6) Budgetary
statements, Budget Grants, Budget requirement statements of other departments,
Exchequer allotment letters, Statement of expenditure, Control statements,
Audit References and Appropriation Accounts for Budgetary work.
7) Stock Statements,
Suppliers Ledger Accounts(Purchase Suspense), Debtors’ ledgers(Sales Suspense),
Inventory Control Statements, Value variation statements(Stock Adjustments),
Stores Bulletins, List of suppliers, List of stock items, Rate Contracts,
Running Contracts, Bulk Orders and Letters of Credit for Stores Accounts.
8) Output statements
(out turn statements), cost data, On cost statements,
Production Planning statements, Stores issue summary, Labour
summary, Incentive statements and stores issue/receipt notes for Workshop
accounts.
4 (b) (vi) Statement of documents held: - As given in 4 (b)
(v)
4 (b) (xvi) Name
of Public Information Officers:-
Please refer list
of Information Officers.