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Accounts

              Organizational Setup –

Gazetted Setup–

Sr.

No.

Name Of Officer (S/Shri)

Designation

Mobile No.

1.

Vivek Nawnathrao Hoke

Sr. Divisional Finance Manager

7219614100

2.

Mangaliya Meena

Divisional Finance Manager

7219614101

3.

Vishal B. Devke

Asstt. Divl. Fin. Manager-II

7219614106

   4.

Mangesk M. Kulkarni

Asstt. Divl. Fin. Manager-I

7219614105

Non-Gazetted Setup–

[a]Accounts Office -

SN

Description

No. of Staff

1

Sr. Section Officers / DBA

09

2

Accounts Assistants/Jr. AAs

42

3

A/Cs Clerks

04

4

Others [Steno, Group D]

07

[b]Stock Verification Cell

SN

Description

No. of Staff

1

Sr. Inspector of Stores A/Cs

01

2

Stock Verifiers

02

[c]Divisional Cash Office -

SN

Description

No. of Staff

1

Sr.Divisional Cashier [Pay]

00

2

Cashiers

00

3

Head Clerk/OS

00

4

Others [Driver, Group D]

00


RTI 2005

RTI authority details of Accounts Branch (Solapur Division):-

Following officers are nominated for dealing RTI act 2005-

1) Appellate Authority -: Shri.Shailendra Singh Parihar (ADRM).

2) CPIO -:                          Shri. Vivek Hoke , (Sr.DFM)

3) APIO -:                          Shri. Mangaliya Meena (DFM)

How to file RTI application:-

In two ways you can file RTI application:

1) On Line Mode –: Through Online RTI portal - (https://rtionline.gov.in)

2) Off line Mode-:    Manual application to be submitted at Sr.DCM office.

(Address-: Divisional Railway Manager office, Commercial branch, Solapur.413001.)

Fees-:

*RTI application fees are Rs.10/-.

* Free cost for Personwith Below Poverty Line.

Mode of Payments ( in favour of Sr.DFM / Solapur)

1) Demand Draft,

2) Indian Postal Orders,

3) UTS counter Money Receipt of Rs.10/-.

Salient Features –

1.     Updating of PPOs through ARPAN – 7th CPC PPO revision position as on Dec-2023  is as  under:-

Proposal received from P/Branch revision initiated

PPO Generated

Generated dispatch PPO to HQ

13624

13610

13610

 

2.      Any Other Achievements –:


·After tremendous chase-up with Private Parties the amount of Rs. 76,92,566/- towards Staff cost on siding, amount of  Rs. 2,04,90,564.00 towards IMC  realized to end of  the month of Dec-2023.

·Savings as a result of internal check in Finance Section for the month of Dec-2023 is ₹ 1.39 Cr., and to end of Dec -23 ₹.139.90 Cr. is achieved.

·An amount of Rs. 88.75 lakhs has been cleared from MAR-X and booking to final head, in the month of Dec-23.

·Savings as a result of internal check in Establishment Section and Settlement Section for the month of Dec -23 is ₹ 26 Lakh and to end of Dec -23 ₹. 1.37 Cr is achieved.

·Assessment notice issued by Maharashtra State Tax Deptt. and IT deptt. to the tune of Rs. 4.30 Crore is received. With steady persuasion & reconciliation of records total fine has been reduced to Rs.5 lakhs, in record time and the balance would be brought down to zero in a week's time.

·The Pension Monitoring Module is created on SUR Division, to detect cases of excess pension paid & DA thereon, excess paid FMA, payment of enhanced Family Pension beyond permissible period and also to watch recovery of commutation of pension beyond prescribed period. Due to implementation of the said module at initial stage the excess paid pension amount of ₹ 86,51,740/- was detected and same is being recovered.

·Division has completely implemented the Activity Based tendering process which has yielded in savings of ₹ 10.90 Cr. in various station and colony cleanliness proposals.

·By adopting method of collection of garbage on need basis in place of CTS has resulted in savings of ₹ 11.05 Cr.

·Due to tremendous efforts, the hardcore item pertaining to RMS/ANG of land license Fee for the period 01.04.1993 to 31.03.2021 is cleared now. Total realization is Rs.12,34,527/-

·Due to constant efforts of Accounts Dept. a Hardcore item of Interest and Maintenance charges of M/s Ashok Sahakari Sakhar Karkhana/ANG which was languishing since 1990-91 has been cleared in 2022, with penal interest. Total amount of ₹ 12,52,095/- is realized.

·Rationalization of manpower: During the last F.Y. 2022-23, HQ had given the target to surrender 212 posts. The said target is achieved 100% by surrendering 212 posts with annual money value of ₹ 15.22 Cr. During the current F.Y. 2023-24 Rationalization manpower, 35 posts were surrendered with annual money value of ₹ 34 lakhs. From April-23 to Dec-23.

·During the last financial year 2022-23, 08 out of 08 SV sheets have been cleared and 02 Narrative reports have also been cleared up to Nov-2022. During the F.Y. 2023-24 out of 06 SV Sheets, 05 SV Sheets will be Cleared and only 1 SV Sheet is pending which will be cleared shortly. And Narrative reports Nil position.

 

KEY FINANCIAL PERFORMANCE –

1.PERFORMANCE EFFICIENCY INDEX-

 

Year

Gross Earning in Cr.

Net Work. Exp. In Cr.

PERFORMANCE EFFICIENCY INDEX

2021-22

850.05

857.00

100.82

2022-23

1104.75

983.30

89.01

2023-24 (to end of Dec -23)

890.81

825.33

92.65

 

 2.BILLS RECOVERABLE-

[Rs in lakhs]

Year

O/B

Accretion

Clearance

C/B

2008-09

16.60

337.98

342.59

11.98

2009-10

11.98

506.42

509.37

9.03

2010-11

9.03

437.10

438.04

8.09

2011-12

8.09

705.01

705.06

8.04

2012-13

8.04

1071.51

1071.55

8.00

2013-14

8.00

757.52

757.64

7.88

2014-15

7.88

1338.59

1338.95

7.53

2015-16

7.53

962.28

906.34

63.47

2016-17

63.47

4722.65

4707.28

78.83

2017-18

78.83

1271.09

1329.47

20.00

2018-19

20.00

2747.16

2742.00

26.00

 

2019-20

26.00

1339.65

1331.48

   33.78

2020-21

34.00

1436.02

1430.16

   39.64

2021-22

39.64

1454.33

1451.55

42.42

2022-23

42.42

1154.12

1080.58

115.97

2023-24 as on Dec-23

115.97

665.68

612.01

169.63


                                                       **************                                                 

Saksham Booklet

About Financial Matters

for

Staff of All Departments

(Major areas of concern)

(Compiled by Sr. DFM’s Office , C. Rly. Solapur)

Section wise Works

Admin Section

Various types of work are done in the Admin Section:-

Preparation of regular pay sheets of employees, annual increment, Fixation card, Due & Drawn statement, Service Register to be maintained properly, Muster, Dispatch register is maintained properly local and HQrs, Issuance of complimentary passes and on duty passes, updation of HRMS data, prepare of Store Indent, stationary.

Establishment Section

vPassing of Regular salary pay sheets.

vChecking of all claims regarding establishment matters and other payments related to staff.

vPrior check of TA, OT, NDA, NHA, Arrears pay etc.

vMaintenance of man power planning.

vMaintenance of service registers of Gazetted Officers.

vPreparation of Journal voucher & ATC/ATD regarding transfer tractions to other Railways / Divisions.

vMaintenance of scale check.

vVerification of medical reimbursement cases.

vVerification of last pay and leave balances of retirement staff.

vMaintenance of suspense Balances regarding deposit E. & MAR-E

vMaintenance of civil grants.

Settlement Section

Pension monitoring system

The system is developed to find out the mismatches between debit scroll and pension payment orders of the pensioners.

Settlement section provides the facility to provide the following information.

vLess pension disbursed

vExcess pension disbursed

vD.A. not been given correctly.

vCommutation recovery beyond the prescribed period.

vFMA being disbursed wrongly.

vPension disbursed less than minimum pension.

 

This information is available bank wise, pensioners name with bank account number.By detecting this information, we can inform concern CPPCS for corrections, wrong payments being done can be avoided. The excess pension paid will be recovered.

Settlement section deals with all payments in the form of settlement dues.

vFinalization of superannuation cases, V.R. cases death cases & others.

vThe revision due to MACP & as per railway board directives, the recalculation of pensionary benefits.

vThe special pay sheets of DCRG difference leave salary difference, PLB, AFSA.

vWorking on pension monitoring system

BOOKS & BUDGET, XBR AND EFFIENCY SECTION

vCompilation of Account current and allied schedules

vMaintenance of General Ledger (Capital & Revenue).

vAll returns pertaining to Books Section, including Debt Head Report

vMonthly reconciliation of DP JV.

vMaintenance of Cash book.

vTC module of E-Recon. Watch the daily position of pending and to be brought to notice of concern officer.

vReconciliation for all suspense heads maintained by other sections

vAttending TD transactions’ on I-PAS.

vFinalization of RIB and adjustment thereof

vAny other work allotted by SSO (Books) and Officers.

vApprising the Efficiency Section about the information required for PCDO and MCDO etc.

vThe Due date of Actual Account Current is largely dependent on the E-recon

vSchedule displayed on the E-Recon portal. The same may be submitted to HQrs, in accordance with the schedule and by contacting the Books section of Hqrs.

vChecking of counter cash book, preparation of cash slips separating the unpaid wages list and its filing.

vMaintenance of Rly. Credit Register (Cheques received from outsiders) towards Rly. Dues to be sent to Cash office for crediting to Rly. Account.

vEntire work of Budget section

vVetting of Budgetary stages, RE/BE and FM.

vSubmission of Appropriation Accounts as per schedule laid down.

vAll requirements of Officers regarding analysis of Grant & Expenditure.

vAll Budgetary statements and analysis thereof

vUpdation of online PCDO for Books Section.

vMonthly Cash outgo statement (Monthly Ex-chequer report)

vPassing, maintenance and review of Un-paid wages and reconciliation of the unpaid items.

vPost check of Paid vouchers and Issue of Acquaintance Certificate.

vAll correspondence regarding cash office.

vAny other work allotted by SSO (Books) and Officers.

vMaintenance of Paper security Registers as per procedure laid down by the Rly. Bd. And Timely submission of Reports on BGBs to be expired within prescribed period.

vReconciliation of BGBs received during the month with Executive Departments.

vCorrespondence with executives and banks pertaining to paper security.

vAny other work allotted by SSO (Books) and Officers.

vPreparation of Cheques.

vMaintenance of Stock of Cheques.

vIssue of In-lieu cheques and Maintenance of Record thereof including feeding of details of cancelled cheques in computer.

vCorrespondence with Bank regarding loss of cheques and stop payment.

vPreparation of Annual Indent for cheques.

vMaintenance of Specimen Signatures of Officers and timely advice to the Various Treasury Banks regarding addition/ deletion of Specimen

vSignatures of Officers authorized to sign the cheques.

vReconciliation of Cheques and Bills

vReconciliation of NEFT/CIPS Payment with Bank & maintenance of Suspense thereof.

vEntire work of P. L. unit.

vEntire work of XBR and Efficiency section.

vPassing of pay orders related to release of EMD, S.D., etc.

vXBR Section: Demands Recoverable: IMC, LLF, Plot Rent, Building Rent and ROB/RUB related all bills raised by Accounts Department and continuous chased up for recovery.

Bills Recoverable: Staff Cost, Water Charges, Wagon Maintenance Charges, OHE Charges, and other Misc. bills are raised Executive Department.

Accounts Department is raised 

All bills are raised related to Bills Recoverable and continues chased up with the parties and executives for earlier clearance, Demands Recoverable bills raised by Executive Dept. and Weekly, Monthly and Quarterly report submit the HQ within the due date.

vEfficiency Section: All Monthly report like MCDO, PCDO, KPI and MPR submitted to HQ within due date.

Finance Section

The finance section of Sr.DFM’s office carries out these duties: -

vScrutiny of each proposal with reference to justification offered, rates adopted, competence to sanction the work, availability of funds and relevance to Railway’s functioning.

vThese proposals pertain to Works Programme Rolling Stock Programme, Machinery and Plant, Workshop and various other Plan Heads relevant to the Accounting Unit apart from works/services pertaining to repairs and maintenance, outsourcing, hiring, etc.

vAbstract and Detailed Estimates proposals of works to be carried out on quotation basis etc. are concurred/vetted with reference to approval of works at various levels of competence during internal check, confirming whether the quantities adopted in the estimate are justified with reference to actual site requirement, scale of work.

vLetters of Acceptance of works upto 50 lakhs, all Contract Agreements, Variation in quantities, proposals related to PVC are vetted/concurred.

vThis office, as a precautionary measure, has also started maintaining proposals relating to various SOP items where annual sanctioning powers are limited for the relevant financial year, like powers related to dispensing with tenders, ceremonial occasions, procurement of PCs on additional account, etc.

1)MAJOR CHANGES IN GCC- April 2022

GCC is revised three times from 2014 and an effort is being made to identify major areas of changes and present so that the errors in daily working of Accounts and Field Staff can be avoided. To make the things easier, tabular format is chosen for comparison purpose.

vEligibility Criteria:

Evaluation of Technical Eligibility Criteria:

The tenderer must have successfully completed any of the following during last 07 (seven) years, ending last day of month previous to the one in which tender is invited:

SN

Criteria as per GCC 2014

Criteria as per GCC 2018

Criteria as per GCC 2019

Criteria as  per GCC 2022

1

One similar single work costing not less than the amount equal to 35% of advertised value of the tender.

Three similar works each costing not less than the amount equal to 40% of the advertised value of the tender, or

Three similar works each costing not less than the amount equal to 30% of the advertised value of the tender, or

Three similar works each costing not less than the amount equal to 30% of advertised

value of the tender, or

2

Two similar works each costing not less than the amount equal to 50% of the advertised value of the tender, or

Two similar works each costing not less than the amount equal to 40% of the advertised value of the tender, or

Two similar works each costing not less than the amount equal to 40% of advertised

value of the tender, or

3

One similar works each costing not less than the amount equal to 80% of the advertised value of the tender.

One similar works each costing not less than the amount equal to 60% of the advertised value of the tender.

One similar work costing not less than the amount equal to 60% of advertised value of the tender.

 

(b) (1) In case of tenders for composite works (e.g. works involving more than one distinct component, such as Civil Engineering works, S&T works, Electrical works, OHE works etc. and in the case of major bridges – substructure, superstructure etc.),[Criteria (a)] tenderer must have successfully completed or substantially completed any one of the following categories of work(s) during last 07(seven) years, ending last day of month previous to the one in which tender is invited:

(i) Three similar works each costing not less than the amount equal to 30% of advertised value of each component of tender, or

(ii) Two similar works each costing not less than the amount equal to 40% of advertised value of each component of tender, or

(iii) One similar work each costing not less than the amount equal to 60% of advertised value of each component of tender.

Note for b(1): Separate completed works of minimum required values shall also be considered for fulfillment of technical eligibility criteria for different components.

(b)(2)In such cases, what constitutes a component in a composite work shall be clearly pre-defined with estimated tender cost of it, as part of the tender documents without any ambiguity.

{Following b(3) is new addition to GCC 2022 compared to GCC 2019}

(b) (3) To evaluate the technical eligibility of tenderer, only components of work as stipulated intender documents for evaluation of technical eligibility, shall be considered. The scope of work covered in other remaining components shall be either executed by tenderer himself if he has work experience as mentioned in clause 7 of the Standard General Conditions of Contractor through subcontract or fulfilling the requirements as per clause 7 of the Standard General Conditions of Contract or jointly i.e., partly himself and remaining through subcontractor, with prior approval of Chief Engineer in writing.

However, if required in tender documents by way of Special Conditions, a formal agreement duly notarized, legally enforceable in the court of law, shall be executed by the main contractor with the subcontractor for the component(s) of work proposed to be executed by the subcontractor(s), and shall be submitted along with the offer for considering subletting of that scope of work towards fulfillment of technical eligibility. Such subcontractor must fulfill technical eligibility criteria as follows:

The subcontractor shall have successfully completed at least one work similar to work proposed for subcontract, costing not less than 35% value of work to be sublated, in last 5 years, ending last day of month previous to the one in which tender is invited through a works contract.

Note: for subletting of work costing up to Rs 50 lakhs, no previous work experience of subcontractor shall be asked for by the Railway.

In case after award of contract or during execution of work it becomes necessary for contractor to change subcontractor, the same shall be done with subcontractor(s) fulfilling the requirements as per clause 7 of the Standard General Conditions of Contract, with prior approval of Chief Engineer in writing.

 

 

vNote for Item 10.1:

Work experience certificate from private individual shall not be considered. However, in addition to work experience certificates issued by any Govt. Organization, work experience certificate issued by Public listed company having average annual turnover of Rs 500 Crore and above in last 3 financial years excluding the current financial year, listed on National Stock Exchange or Bombay Stock Exchange, incorporated/registered at least5 years prior to the date of closing(Earlier in GCC 2019 it is date of Opening) of tender, shall also be considered provided the work experience certificate has been issued by a person authorized by the Public listed company to issue such certificates.

In case tenderer submits work experience certificate issued by public listed company, the tenderer shall also submit along with work experience certificate, the relevant copy of work order, bill of quantities, bill wise details of payment received duly certified by Chartered Accountant, TDS certificates for all payments received and copy of final/last bill paid by company in support of above work experience certificate.

vVariation to quantities of Minor Value Item:

The limit for varying quantities for minor value items shall be 100% (as against 25% prescribed for other items). A minor value item for this purpose is defined as an item whose original agreement value is less than 1 % of the total original contract value.

(i) Quantities operated upto and including 100% of the agreement quantity of the concerned minor value item, shall be paid at the rate awarded for that item in that particular tender;

(ii) Quantities operated in excess of 100% but up to 200% of the agreement quantity of the concerned minor value item, shall be paid at 98% of the rate awarded for that item in that particular tender;

(iii) Variation in quantities of individual minor value item beyond 200% will be avoided and would be permitted only in exceptional unavoidable circumstances and shall be paid at 96% of the rate awarded for that item in that particular tender.

vPerformance Guarantee

Following addition has been made to this Clause in GCC-2019-

"The tenderer who has offered lower total cost as compared to tender value by more than 10 %, shall be required to submit additional Performance Guarantee of value equal to percentage of tender value by which offer is lower than 10%. Sufficient care must be taken at the time of issuing LOA and signing of contract agreement.

 

vPrice Variation Clause (PVC):

Applicability :( As per GCC’2022)

Price Variation Clause (PVC) shall be applicable only in tender having advertised value above Rs. 2 Crores and having completion period above 12 months. Provided further that, in a contract where PVC is applicable, following shall be outside the purview of price adjustments (i.e. shall be excluded from the gross value of the work for the purpose of price variation):

 a) Materials supplied by Railway to the Contractors, either free or at fixed rate; b) Any extra item(s) included in subsequent variation falling outside the purview of the Bill(s) of Quantities of tender, under clause 39. (1)

(b) of these Standard General Conditions, unless applicability of PVC and ‘Base Month’ has been specially agreed, while fixing the rates of such extra item(s).

Following changes are made in definition of Base Month

‘The Base Month for ‘Price Variation Clause’ shall be taken as the one month prior to closing of tender (earlier it was-“month 28 days prior to opening of tender including extensions), unless otherwise stated elsewhere. The quarter for applicability of PVC shall commence from the month following the Base month(earlier it was -the month of opening of tender). The Price Variation shall be based on the average Price Index of the quarter under consideration.’

As per GCC’2022 “The percentages of various components in various type of works shall be as specified for all item (s)/ Bill(s) of Quantities in tender document and the same shall be fixed as per table & classifications given below”

SN

Classification

 

 

 

 

 

 

Components

1A, 2 & 3A

4A

5A

6A

7

8A

9A

1B, 3B, 4B, 5B,

6B 8B & 9B

1C, 3C, 4C, 5C,

6C, 8C & 9C

3D, 4D, 5D, 6D,

8D & 9D

 

3E, 4E, 5E, 6E,

8E & 9E

1

Fixed

*

15

15

15

15

15

15

15

15

15

15

15

2

Labour

Lc

15

20

25

15

15

15

20

5

5

10

25

3

Steel

Sc

0

0

20

0

0

0

0

75

0

50

0

4

Cement

Cc

0

0

15

0

0

0

0

0

75

0

0

5

Plant Machinery and Spares

PMc

35

15

0

20

20

20

30

0

0

10

30

6

Fuel & Lubricants

Fc

25

15

10

35

35

35

15

5

5

10

20

7

Other materials

Mc

10

15

15

15

15

15

20

0

0

5

10

8

Detonators & Explosives

Ec

0

20

0

0

0

0

0

0

0

0

0

 

Total

 

100

100

100

100

100

100

100

100

100

100

100

* It shall not be considered for any price variation

Earlier (in GCC ’18) percentage were as under

SN

Component

E/Work&Minor Bridges Contracts, Ballast Supply Contracts. Tunneling Contracts (without explosives)

Tunneling Contracts (with explosives)

Major important Bridge contracts

Building Contracts

Permanent Way linking contracts(Manual)

Other Works Contracts

1

Labour component

20

20

20

40

50

20

2

Other Material Components

10

15

30

35

5

20

3

Plant Machinery & Spares

30

15

20

5

15

30

4

Fuel & Lubricants component

25

15

15

5

15

15

5

Fixed Component

15

15

15

15

15

15

6

Detonators & Explosive component

-

20

-

-

-

-

 

vCommon mistakes committed in execution of parking contracts:

Security Deposit:

Without submission of SD licensee will not commence his contract/work Security deposit can be taken in the form of Bank Guarantee, FDR, Demand Draft or Cash. Security deposit should be valid for the term of the license and up to a period extending 6 months beyond the term of license.SD shall be released only after the successful completion of the contract duly ensuring that the railway premise is handed over by the contractor after proper cleaning and removal of debris with all railway assets intact with a certification by the concerned Station supervisors and controlling officers. Railways agree to discharge the SD within 90 days from the expiry of successful completion of contract period after deduction/settlement of outstanding dues against the license. The licensee shall bear the cost of bank guarantee it provided to Railway.

Following change is inserted in Security Deposit clause in Parking Policy 2021:

1

5.1 : “Security deposit for an amount equal to 25% of the annual license fee within 21 days time on receipt of LOA.”

It has to be ensured before entering contract agreement.

 

5.1: Service provider shall furnish to Railway (in the manner and form acceptable to Railway) a Security deposit for an amount equal to 25 % of the annual license fee of the license for contract awarded for three years within 21 days time on receipt of LOA  or in a week time from confirmation of taking the work by him through letter of acceptance whichever is later.

 

License Fee payment:

The licensee shall pay license fee to the Railway on quarterly basis ensuring recovery of the same 10 days in advance of the starting of the quarter to the amount agreed to pay an accepted by Railway through open tender quoted in the financial bid against the anticipated license fee indicated in the tender.

Fixation License Fee/Reserve price for New Static Catering Unit.

NPS (National Pension Scheme) – A beginners Guide for Rules & Benefits

The National Pension System (NPS) was introduced for Central Government employees joining the services after December 31, 2004, except for the armed forces.

1.Subscriber Registration: Unlike POP (Point of Presence) for individuals, in the case of NPS scheme for government employees, the application is routed through nodal officers by online registration and verification of same..

2.Contribution: NPS is received from both employees and the employer (government). The monthly contribution is 10% of the Pay and DA to be paid by the employee and matchingcontribution by the state or central government, which has now been increased to 14% of Pay and DA for the government’s contribution.

3.NPS partial withdrawal : A subscriber can make partial withdrawal after joining the NPS after 3 years, not exceeding twenty-five per cent of the contributions made by him/her and excluding contribution made by employer this can be withdrawn maximum 3 times.

4.Normal exit (60 years or beyond / Superannuation):

a.Complete (100%) Lump sum withdrawal allowed if the corpus is equal to or below ₹ 5 Lakh.

  1. If the corpus is more than ₹ 5 Lakh, at least 40% of the accumulated pension wealth of the Subscriber has to be utilized for purchase of an Annuity providing for monthly pension to the Subscriber and the balance 60% is paid as lump sum to the Subscriber.

c.In case of death after 60 years / superannuation) 60% lump sum will be paid to the nominees and 40% for default annuity by dependents.

 

Premature Exit / Voluntary Retirement
(Exit before 60 years/Superannuation)

a)  Complete (100%) Lump sum withdrawal allowed if the corpus is equal to or below ₹ 2.5 Lakh.

b)  If the corpus higher than ₹ 2.5 Lakh, at least 80% of the accumulated pension wealth has to be utilized for purchase of an Annuity providing for monthly pension to the Subscriber and the balance 20% is paid as lump sum to the Subscriber.

2) INLAND LC (INDIAN RAILWAYS) PROCESS FOR RAILWAY'S ACCONTING UNIT (RAU)

Letter of credit is a letter issued by bank to serve as a guarantee for payment made to specified person under specified condition. Purpose to introduce LC is helping small and medium enterprises dealing with Railways and thereby boost economic activities. Railway floats tenders online in IRESPS portal (Indian Railways Portal). Vendor/beneficiary applies online for tenders in IREPS Portal with option of mode of payment through LC. Once opted mode of payment cannot be changed for the contract.

Once the tender is accepted by Railways, the respective Railway Accounting Unit (RAU) of respective Railway zone will receive letter from Executive to issue and Inland LC for that Vendor/Beneficiary.

The RAU has to process the request for issuance of inland LC through e-Trade SBI Portal, to SBI, New Delhi Main Branch (NDMB), E Trade portal has Maker & Checker concepts means Maker will do data entry of LC request and the Checker (Supervisor) will authorize the request in e Trade portal.

The LC shall be opened initially for 180 to 365 as in consultation with contractor. It can be extended further as per progress of work (as per RB no 2018/CE-I/CT/9 dated 04/06/2018).

The request letter will indicate the stage wise payment expected and stages needs to carefully decide by executive in consultation with contractor. It should be based on realistic assessment of progress of contract. It shall be verified by Finance at the time of forwarding the same to SBI. The SBI will raise LC opening charges on Railways accordingly. The concerned Executives Department officers are expected to exercise full due diligence while setting the amount of Letter of Credit. This amount will be amended as the contract/supply progresses. Since the ultimate charges are to be borne by contractor/vendor, consultation as necessary may be recorded.

 

SBI, NDMB will forward such request to SBI,TFCPC, New Delhi for processing the Inland LC for respective RAU in Enterprise Exim (EE).Advising Branch (i.e.) Linked SBI branches has to recover the Inland LC issuance charges. On receipt of the payment, the bank will open LC and send a PDF thereof to the beneficiary bank on SFMS and Account Officer who made request at his official email. SBI is charging LC charges @ 0.023% P.A. and Railway will recover incidental charges@ 0.15 % P.A. Thus difference of 0.127% will be earning for Railways. There shall be provision for closing/terminating LC, once the contract is over / terminated.

 

Documents authorization will be as under-

The LCDA shall be system generated from IPAS and digitally signed. Apart from electronic LCDA, a hard copy of LCDA duly signed and stamped by authorized signatory shall also be sent to the bank branch. 

One copy of LCDA shall be posted on IREPS also for download by the party for submission of their claim to their banker (negotiating bank) for further processing. The claim shall comprise LCDA, Bill of Exchange and Invoice.

The negotiating bank shall forward the claim to Railway's banker (SBI branch which issued LC) for arranging payment.

SBI on receipt of the claim shall assign and internal bill no. to the claim and process for the payment after due verification of the claim with LCDA received electronically from Railways.

The bank (SBI) shall release the payment to beneficiary bank against the claim after due internal checks. The bank shall ensure that only one payment is made against one LCDA after verification.

After payment, the paying branch of SBI shall send the original LCDA and other documents to the respective Railway Accounts Authorities. These payments will be reflected separately in the debit scroll (daily scroll).

The settlement of the transaction will thereafter be done as per Focal Point Bank Branch system of reporting and reconciliation of Government payments.

 

Common mistakes committed in execution of parking contracts:

Security Deposit:

 

1)Without submission of SD licensee will not commence his contract/work

2)Security deposit can be taken in the form of Bank Guarantee, FDR, Demand Draft or Cash.

3)Security deposit should be valid for the term of the license and up to a period extending 6 months beyond the term of license.

4)SD shall be released only after the successful completion of the contract duly ensuring that the railway premise is handed over by the contractor after proper cleaning and removal of debris with all railway assets intact with a certification by the concerned Station supervisors and controlling officers.

5)Railways agree to discharge the SD within 90 days from the expiry of successful completion of contract period after deduction/settlement of outstanding dues against the license. The licensee shall bear the cost of bank guarantee it provided to Railway.

Following change is inserted in Security Deposit clause in Parking Policy 2021:

1

5.1: “Security deposit for an amount equal to 25% of the annual license fee within 21 days time on receipt of LOA.”

It has to be ensured before entering contract agreement.

 

5.1: Service provider shall furnish to Railway (in the manner and form acceptable to Railway) a Security deposit for an amount equal to 25 % of the annual license fee of the license for contract awarded for three years within 21 days time on receipt of LOA or in a week time from confirmation of taking the work by him through letter of acceptance whichever is later.

 

Further during field inspections it is observed that timely payment of license fee is not being paid by parking contractors. It has to be strictly ensured by CCI and SM of concerned station. The following are the clauses pertaining to payment of license fee in parking contracts

 

2

9.1 license fee payment:

To be paid on half yearly basis in advance.

1.1LICENSE FEE PAYMENT :

To be paid on quarterly basis ensuring recovery of the same 10 days in advance of the starting of the quarter. During the inspection it is verified that contractors of Kalaburgi, Shahbad and Daund have not paid their license fee in advance as per contract agreement. Chief commercial inspectors and SM should ensure such instances are not repeated.

3) Fixation License Fee/Reserve Price for New Static Catering Unit

As per Railway Board's Commercial Circular No.20/2017 License /Reserve price shall be fixed

as 12% of the annual sales turnover of static units.

 

       1) Annual sales turnover shall be based on the following factors: -

 

vCategory of station

vType of license

vNumber of originating passengers

vNumber of trains stopping (day & night)

vDuration of stoppages.

vLocation of the unit at the station

vApproximate license of similar type of unit at similar category of station

vNotified Circle rates.

 

2) License fee is decided on the points allotted for the above mentioned factors. For example for "A" category station points allotted is 20 and for "B" category stations it is 10 points and so on.

3) Maximum points allotted are 200. Based on these points License fee of unit shall be decided.

4) Minimum license fee/ reserve price should be the highest of the following and in no case   should be less than the last accepted rate.

 

vLicense fee worked out as per above SAG formula.

v12% of the estimated annual sales turnover.

v License fees of a similar type of unit at a similar category of station in proximity.

4) Fixation of License fee for existing Catering stalls

vAnnual sales assessment of static units shall be done in Lean period as well as in Peak period for three days in each period for arriving average sales amount for fixation of annual license fee.

vAnnual License fee should be fixed @ 12% of amount arrived on average sales assessment done.

vLicense fees should be issued and collected on half yearly basis in advance

vRecently sales assessment of Solapur station for all Licensees has been done in Lean as well as Peak period for three days in the month of September 2019 and December 2019, for which report has already been submitted to Sr.DCM/SUR's office. It is anticipated that by sales assessment nearly 20% license fee of catering stalls will be revised.

Common mistakes identified by Inspection teams during 2019-20

1) Attendance Register:-

No scratching should be there on muster without attestation. Muster should be kept in the custody of officer/depot in-charge. The in-charge should attest the muster daily in token of verification of the attendance. It is observed that attendance of erstwhile Group "D" staff is marked as "P" which can later be converted 'A', if objection is raised. No such overwriting should happen on muster as this is one of the basic documents for preparing pay sheet.

2) Leave Account (Para 523,524 of Indian Railway Estt.Code-Vol.1):-

Every employee is eligible for different kinds of leave such as LAP and HLAP which are recorded in leave account. The leave accounts maintained at depots should be reconciled with leave account maintained in SR kept in divisional office since the leave salary is paid to employee based on the records available in SR. The leave account should be attested by Gaz. officer periodically, Le. Half yearly. It is observed during check of muster it was noticed that Shri Bhutali Tukaram, Sr. Peon was absent from duty and after enquiry it was stated that he was under sick list, but neither M15 B certificate , nor for sick period M15 B number is mentioned in the muster. The details are as under-

Sr. No

Sick period

No of Days

Amount to be recovered

1

18-06-2020 to 27-06-2020

10

Rs. 16219/-

2

04-08-2020 to 08-08-2020

05

Rs. 8084/-

3

21-09-2020 to 30-09-2020

10

Rs.16704/-

4

01-10-2020- to 03-10-2020

03

Rs.4850/-

5

01-02-2021 to 28-02-2021

28

Rs.50119/-

6

01-03-2021 to 02-03-2021

05-03-2021 to 09-03-2021

06

Rs.9700/-

7

16-08-2021 to 25-08-2021

10

Rs.16167/-

8

01-09-2021 to 13-09-2021

13

Rs.24534/-

9

17-11-2021 to 27-11-2021

11

Rs.21188/-

 

 

Total

Rs.167567/-

The overdrawn payment was recovered from the employee and similar cases may be reviewed and intimated to this office.

3) Passes & PTOS:-

Every employee is eligible for privilege passes. Depending on the length of services and the level working in, the numbers of passes are decided. As per Pass rules 1986 (1993 Edition) The family members ie, wife, husband, unmarried daughter, son upto the age of 21 years (unless schooling) and widow mother can be included. For a son aged more than 21 years a bonafide certificate should be obtained. The family particulars for inclusion in passes must be obtained from every employee with sufficient details every year. While issuing passes for widow mother as dependant, the income criteria should invariably be checked. It was observed that widow mother was included in the privilege passes without obtaining income certificate.

During check (SSE/W/DD) it is observed that the following staff have availed privilege pass with inclusion of name of widow mother/sister in the pass as dependent without submitting the income proof.

Sr. No

Name of the employee

From- To

Pass No.

Amount to be recovered

1.

Shri Hanmant Shankar

Karad-Chennai Karad-Chennai

E365417

E365487

Rs. 962/-

Rs. 962/-

2.

Shri Madhu Rama

CSMT-CAPE

E365426

Rs.1344/-

3.

Shri Rashid Babulal

CSMT-SBC

CSMT-SBC

E365435

E365481

Rs. 992/-

Rs. 992/-

4.

Shri Madhu Rama

CSMT-RU

CSMT –TPTY

E365453

E365459

Rs. 992/-

Rs. 992/-

5.

Shri Sheetal Anita Dhanraj

Mumbai- Chennai

E365463

Rs.1074/-

 

 

 

Total

Rs. 8310/-

 

 

4) Service Registers:-

Service Registers of the employees are required to be maintained as the same is the basis for promotions, increments, fixations, arrears of pay etc. It is noticed that the entries regarding fixations duly verified by Accounts, increments, promotion entries, arrears of pay, punishments and penalties are not updated thereby giving undue benefit to the employee. Leave accounts are not updated leaving scope for excess payments. The entries are not attested by the controlling officers.

Non-compliance of these points leads to delay and difficulties in finalisation of settlement cases and dealing with employee claims.

5) Child Care Leave (CCL):-

As per extant rules, a women railway servant having minor Children below the age of 18 Years (an offspring of any age in case of disabled children) may be granted for the maximum period of two years ie. 730 days. During the period of child Care Leave, she shall be paid leave salary equal to the pay drawn immediately before proceeding on Leave. During the period of CCL, a female Railway Servant and a single male Railway Servant shall be paid one hundred percent of salary for the first three hundred and sixty five days, and at eighty percent of the salary for the next three hundred sixty five days. (Rly Bd. L.No-E(P&A) L-2019/CPC/LE-2 DATED 23/04/2019). It is observed during the field inspections that this rule is not followed in certain cases and recoveries are affected.

vFemale employee is sanctioned CCL.

vSingle male employee is also sanctioned CCL.

vMaximum 730 days during entire service.

vCCL is sanctioned to take care of 2 eldest surviving children.

vCCL is not admissible if the child is 18 years of age or older.

vFor disabled child no age limit.

vCCL is not debited to any leave account.

vFor first365 days full salary will be paid.

vFor next 365 days 80% of salary will be paid.

vCCL can be combined with any other kind of leave maximum of one year.

 

6) Transport Allowance:-     

This allowance shall not be admissible to those employees who have been provided with the facility of Government transport. The allowance will not be admissible for the calendar months wholly covered by leaves. The Pay sheet preparing staffs need to pay attention and ensure no payment of TPTA made during such leave period. During the field inspections it is observed that this rule is being violated in many cases. Further, this allowance will not be admissible during the period of deputation aboard.

If an employee is absent from the Hq/place of posting for the full calendar months due to tour, he/she will not be entitled to Transport Allowance. The allowance may be granted during such training, if no transport facility Travelling allowance /Daily allowance is provided for attending the training institute. During official tour in the training course, the allowance will not be admissible when the period of the tour covers the whole calendar month. However, if the absence does not cover any calendar months in full, Transport allowance will be admissible for the full month.

As a Government employee under suspension is not required to attend office, he/she is not entitled to Transport allowance. (Rly Bd. L.NO:- PC-V/2017/A/TA/1 DATED 3/08/2017)

7) Travelling Allowance:-

The time limit for submission of claims for Travelling Allowance has been revised. Consequent upon the issuance of General Finance Rule( GFR) 2017, vide Rule 290 of GFR, time limit for submission of claim for TA has been changed from one year to 60 days succeeding the date of completion of the journey. It has been decided with the approval of competent authority that the claim of a Railway Servant to TA /Daily allowance on tour /Transfer/Training/ Journey on retirement, is Forfeited or deemed to have been relinquished if the claim for it is not preferred within 60 days

Succeeding the date of completion of the journey (R.B.LNO-F(E) 1/2018/AL-28/29 DATED 23/03/2018

8) Night Duty Allowance (NDA):-

The hourly rate of NDA would be admissible to eligible categories of non- Gazetted staff under chapter XIV of the Railway Act, read with the railway servants (Hours of work and period of rest) Rules, 2005 for work put in during the period from 2200 hrs to 0600 hrs (R.B.LNO-E(P& A II-2017/HW-1 DATED 08/03/2018)

9) Overtime Allowance:-

The overtime allowance voucher submitted to DRM/P/SUR through CMS and it is forwarded to this office without checking for verification through IPAS. The concerned staff at Divisional Office has to ensure correctness as per CMS data. During the scrutiny of investigation proposal submitted to this office for arrears of pay in f/o Shri. Abdul Samad/CTNC/SUR & three others for the period from 01.10.2017 to 03.03.2018, it is noticed that the excess hours shown for OT than as shown in OT vouchers. As a result of this an excess payment of Rs. 14888/- is detected. This should be avoided.

10) Imprest Bills :-

Following Points may be complied before forwarding Imprest Bills to Accounts.

Cash Imprest-An introduction:-

Imprest is termed in the following manner.

An imprest is a standing advance of a fixed sum of money placed at the disposal of an individual to meet the following types of expenditure.

 

(1) Petty Office expenses.

(2) Cost of raw materials for the diet of indoor patients of hospitals.

(3) Emergent charges which cannot be foreseen.

(4) Other petty expenses upto an amount of Rs.5,000/- in each case.

 

Points to be noted:-

vThe imprest bill is to be maintained in duplicate and submitted to Accounts along with Original Vouchers only.

vThe balances should be brought forward correctly i.e. opening balance of present period imprest should be tallied with closing balance of earlier period.

vThe various charges/expenses which are subject to pre-check by Accounts should not be included in the Imprest bill.

vThe rates charged in the vouchers are not extravagant.

vThe special charges/expenses which requires sanction of higher authority or are regulated by a scale the requisite sanction may be included after obtaining specific sanction only.

vThe expenditure vouchers should not be a quotation/estimate etc. and only cash memo should be submitted along with Imprest bill.

vAny repairs bill if included in the imprest, it should be certified by the concerned branch Le. Mechanical, Electrical, Engineering, that such repairs cannot be undertaken departmentally etc. further, the voucher should be certified by the Imprest holder as per SOPGEN provisions for the concerned expenditure.

vAll the bills/voucher should be signed by the Gazetted officer as well as Imprest holder.

v→ Voucher should contain all the details in printed format, such as Name of Firm/shop, address, bill number, date of bill, Taxation number (GST No. Etc.). and the other details such as rate, quantity, amount and total amount etc. should be tallied, and the bill should also be signed by the seller/shop owner invariably.

11) Streamlining Scrap disposal procedure

vScrap lot has to be formed as per the JPO i.e. 1) Material has to be stacked systematically as otherwise it is not possible to verify the quantity in numbers and length (in case of rail) easily. 2) As per JPO the scattered material PSC sleeper will be collected at loading point otherwise if a circumstance is not permitted for collection the same may be disposed of after obtaining account concurrence only.   As per recent decentralization of stores, the scrap depot under Sr.DMM is operated, but it is seen that the small lots are formed at subordinate depots on division. Actually this material must be collected at Sr.DMM scrap depot. This will save the time and money (Chances of theft of material/ value) for disposal of scrap material.

Except Rail lots, delivery of the scrap material is normally given on actual weight basis but in Railways it is a fact that stockholders are not having weighment facilities. And quantity of lot is assessed on approximate basis. Railway deliveries of lot quantity where mode of delivery is on actual weight basis. But when this limit exceeds at the time of delivery it becomes very problematic to complete the delivery. If the major stockholders are provided with weight machines, at least 5 ton capacity this problem can be curtailed.

It is observed that lot material is not staked at suitable location where from easy loading is possible. Sometimes material has to be loaded by crossing 2- 3 running lines and it is not safe. Such staking should be avoided by the stockholder.

 

 








Source : Central Railway / Indian Railways Portal CMS Team Last Reviewed : 19-01-2024  


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