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.
Manuals/Codes:-
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
Duties:-
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.
Channel of Supervision:-
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 |
Accountability:-
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.
Regulations:-
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.
Instructions:-
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), Debtor's 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.
