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Chapter 3 Review of Suspense Balances in Indian Railways
Report No. ___ of 2015 Page 1
Chapter 3 Review of Suspense Balances in Indian Railways
3.1Introduction
The Suspense Heads are certain intermediary/adjusting heads of accounts operated in Government Accounts to reflect transactions of receipts and payments which cannot be booked to Final Head of accounts due to lack of information as to their nature or for other reasons. These heads of accounts are finally cleared, when the amount under them is booked to their respective final heads of accounts, by ‘Minus Debit’ or ‘Minus Credit’ suspense heads. If these amounts remain un-cleared, the balance under the ‘Suspense Heads’ would go on accumulating and would not reflect Receipts and Expenditure of Indian Railways (IR) accurately.
Para 601 of Indian Railways Code for Accounts Department, Volume I envisages that Suspense Heads are operated to facilitate proper accountal of the various types of transactions such as (i) Inventory accounts viz Stores suspense and Purchase suspense, (ii) cash advances made to various parties pending recovery/adjustment, (iii) materials issued to contractors pending adjustment through contractor’s bills (iv) to accommodate a transaction temporarily for which details/particulars or allocation are not known. Transactions in the Suspense Heads are held temporarily pending clearance by payment or recovery or adjustment to the final heads of account.
The accuracy of Indian Railways accounts for the year 2013-14 is adversely affected by factors like (i) large number of transactions under suspense heads awaiting final classification, (ii) increasing number and magnitude of adverse balances under various heads of accounts of Debt Head Report (iii) persistent outstanding balances on account of lack of timely action for their clearance.
3.2 Suspense Accounts Operated by Railways
Para 219 of Indian Railways Code for Accounts Department, Volume I provides that some of the suspense heads in the Railway books are operated for maintaining a link between Commercial Accounts of the Railway and the Government Accounts. These link heads such as Traffic Account, Demands Recoverable and Demands Payable are known as suspense heads.
The following are the main suspense heads operated by the Railways:
Under Revenue Receipts: i. Traffic Account, and ii. Demands Recoverable.
Under Revenue Expenditure: i. Demands Payable, and ii. Miscellaneous Advance- Revenue
(MA-R). Under Capital Expenditure: i. Purchase Suspense
ii. Stores Suspense iii. Workshops Manufacture Suspense iv. Miscellaneous Advances-Capital
(MA-C) For Adjustment of Remittance Transactions:
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i. Reserve Bank Suspense ii. Remittances into Bank iii. Cheques and Bills
For settlement of inter governmental transactions: i. PAO Suspense
3.3 Audit Findings 3.1Revenue Receipt
3.1.1 Traffic Account
A suspense account called Traffic Account is maintained as a link account between Commercial Accounts and Government Accounts for the purpose of recording traffic earnings. Traffic Account consists of Station outstanding and Traffic Account Office (TAO) outstanding. Traffic Accounts Office (TAO) prepares a Balance Sheet for the purpose of watching realization of vouchers sent in lieu of cash by the stations. It raises bills against the concerned departments i.e., Defence, Postal etc. The difference between bills raised and bills realized forms part of TAO outstanding. Thus, Traffic Accounts Office Outstanding1 depicts carriage bills viz warrants and Credit Notes received from stations and statement received from departments etc. At root level, Station Master is responsible for clearance of outstanding at stations. In order to reduce the outstanding at stations as low as possible, the Station Master2 must personally interest himself and periodically scrutinize the outstanding at his stations. The final responsibility rests with the Traffic Accounts Officer and Financial Adviser and Chief Accounts Officer (FA&CAO). For this, Para 620 of Indian Railway Accounts Code-Volume-I provides that FA&CAO should submit a half yearly review of suspense balances outstanding in accounts ending May and November to the Railway Board by 1st September and 1st March respectively. Further, to maintain the outstanding in Traffic Accounts to minimal, codal provision as envisaged in Para 2752 of Indian Railway Accounts Code-Volume-II, inter-alia, provides that if it is considered that additional steps towards clearance are necessary, the Divisional Superintendent and, the Chief Commercial Superintendent should be addressed direct by the Accounts Officer. In case admitted debits which are not promptly made good, the names of the station staff responsible are noted against the items in order that the steps may be taken to recover the amount from the pay bills. At stations where heavy freight outstanding persists, the joint checks may be conducted by the Commercial and Account Inspectors and the report may be submitted to the Commercial Department for taking necessary action to clear the outstanding. The reasons for old and heavy items of station outstanding should be discussed at the Heads of Departments Meeting with the General Manager for initiating appropriate remedial action in time.
1Traffic Accounts Office also prepares a Balance Sheet for the purpose of watching
realization of vouchers sent in lieu of cash by the stations. It raises bills against the concerned Departments i.e., Defense, Postal etc. Difference between Bills raised & Bills realized forms part of Outstanding. 2 Para 2745 of Indian Railway Accounts Code- Volume-II
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Station Master also prepares a Station Balance sheet on monthly basis. Station Balance sheet depicts all the earnings booked on account of sale of tickets, carriage of goods etc originated at stations and recoveries of such earnings. Station outstanding3 forming part of Traffic Account, represent the amounts for which Station Master has become accountable but has not liquidated liability upto the close of the year. The closing balance in the Traffic Account is exhibited on the Asset side of the Balance Sheet.
The main components of Station Outstanding are:
Freight Outstanding-Freight means the charges levied for the carriage of goods including transshipment charges. Freight outstanding will arise when the way bills /invoices have been accounted for in the books of Railways, but freight charges have not been realized.
Admitted Debits-Every debits raised by the Traffic Accounts Office on the stations on account of error in charging fare/freight, short remittance of cash etc accepted by the stations is known as Admitted Debits.
Objective Debits-Debits (error sheets) raised by Accounts/Audit against stations due to errors in charging fares/freight and errors sheets not accepted/objected by the stations.
Wharfage means the charges levied on goods for not removing them from the railway after the expiry of free time for such removal.
Demurrage means the charge levied for the detention of any rolling stock after the expiry of free time, if any, allowed for such detention.
Audit of above heads for the last five years at the Zonal Railways level revealed the followings:
Traffic Account
The balance in the Traffic Account based on the data maintained in the
Zonal Railways, exhibits an amount of ` 1,779.62 crore. However, the
same appears in the accounts of Indian Railways (IR) as ` 1,590.33 crore at the end of March, 2014. Thus there is a mismatch in the
figures amounting to ` 189.29 crore and needs reconciliation.
The balance under Traffic Account in accounts of IR increased from `
1,149.06 crore as of March 2010 to ` 1,590.33 crore4 as of March 2014. The balance under Traffic Account showed an increasing trend over this period. It increased at 17.78 per cent over the previous year.
At Zonal Railways, the balances under Traffic Account drastically
increased from March 2010 to March 2014 in respect of CR from `
17.47 crore to ` 122.48 crore, ECR from ` 8.44 crore to ` 78.28 crore,
3 Para 2701 of Commercial Manual, Volume-II 4 In respect of Commercial Lines only.
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ECoR from ` 17.31 crore to ` 96.11 crore, NFR from ` 3.45 crore to `
52.13 crore, SR from ` 32.60 crore to ` 65.13 crore and SECR from `
14.39 crore to ` 64.55 crore.
Review of the major components/sub components of Traffic Account revealed the followings:
3.1.1.1 Station Outstanding
At Zonal Railways, Station Outstanding increased from
` 1,143.06 crore to ` 1,554.82 crore over a period of five years. Station Outstanding drastically increased on CR, ECR, ECoR, NFR, SR and SECR.
3.1.1.2 Freight Outstanding
Nearly 42.66 per cent of outstanding under Traffic Account (` 1,779.62
crore) were on account of outstanding freight ` 759.10 crore. The
maximum outstanding of unrecovered freight was in NR (` 573.86
crore), followed by CR (` 43.55 crore), ECoR (` 61.24 crore), NWR (`
37.51 crore) and SER (` 17.79 crore).
Freight outstanding5 was mainly attributable to increase in outstanding freight dues from State Electricity Boards and Power Houses. The
major freight dues (` 10.00 crore and above) as on 31.03.2014 are NR-
NDLS (DESU)-` 114.28 crore, RTTP/RPAR-` 294.32 crore,
GNDTPP/BTI- ` 34.28 crore, GHTL/LHM - ` 117.46 crore, CR- `
21.39 crore, ECoR-NTPC/Simhadri-` 58.15 crore, NWR-
STPB/BDWL-` 36.88 crore. The reasons attributed for freight outstanding were on account of diversion of coal wagons to stations other than those originally written on the invoices (ECoR), court cases related to 2002-03 (NR), non-payment of freight by parties due to disputes (15 per cent rebate on coal wagons disallowed) (NWR).
(Annexure-II(a))
3.1.1.3 Admitted Debits
Rule6 provide that the Admitted Debits should be cleared by effecting recoveries or writing off the outstanding amount if irrecoverable. The outstanding on account of Admitted Debits of IR showed a downward trend
from ` 103.94 crore as of March 2010 to ` 57.56 crore as of March 2014. In eight Zonal Railways, the outstanding admitted debits to end of 2013-14 as
5 Para 2736 to 2738 of Commercial Manual Vol .II 6 Para 2719 and 2734 of Commercial Manual Vol .II
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compared to 2009-10 have shown increasing trend (viz CR ` 2.05 crore, ER `
1.75 crore, ECR ` 6.07 crore, ECoR ` 4.91 crore, NFR ` 1.83 crore, SR `
2.09 crore, SER ` 27.50 crore, WCR ` 3.15 crore).
(Annexure-II)
3.1.1.4 Objected Debits
The outstanding Objected Debits raised against station staff (due to errors in weight, rate, distance etc, non-receipt of vouchers and
shortage of cash) is to the extent of ` 164.66 crore (i.e. 10 per cent of unrealized earnings). The outstanding balance increased by 206 per
cent over a period of five years i.e. from ` 53.84 crore (2009-10) to ` 164.66 crore (2013-14).
It was observed that on eight Zonal Railways, the outstanding disputed debits to end of 2013-14 as compared to 2009-10 have shown
increasing trend (CR- ` 6.89 crore, ER – `.3.26 crore, ECR- ` 10.58
crore, NR – ` 96.02 crore, NFR – ` 7.99 crore, NWR – ` 2.32 crore,
SCR – ` 1.66 crore, SER – ` 8.16 crore).
(Annexure-II)
3.1.1.5 Wharfage and Demurrage
At Zonal Railways, the outstanding balance under Wharfage and
Demurrage was ` 316.37 crore and ` 169.07 crore respectively as on March 2014. Taken together, it constituted 27.28 per cent of outstanding
under Traffic Account (` 1,779.62 crore).
Out of total outstanding under Wharfage, there was outstanding of ` 159.52 crore in SER at the end of 2013-14. The outstanding under
Demurrage was ` 73.56 crore in ECR, ` 62.98 crore in CR, and ` 36.08 crore in SR at the end of 2013-14.
(Annexure-III)
In contrary to the rules, the outstanding balances under Admitted Debits were allowed to accumulate which indicates that necessary steps are not being taken by the Zonal Railways to clear the outstanding balances.
The huge balances under the Objected Debits indicate that concerted efforts were not made by the Commercial Department and Traffic Accounts Department of the Zonal Railways for realization of the old outstanding amounts.
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The Commercial and Accounts Departments failed to adhere to the Codal provisions7 for clearance of outstandings under freight charges, admitted debits, objected debits, demurrage and wharfage charges resulting in accumulation of outstanding under Traffic Account over the years.
3.1.2 Demands Recoverable
Demands Recoverable8 is a Suspense account operated for the purpose of recording the revenue earnings other than traffic earnings on accrual basis. The closing balance under this head represents the payments not received for the bills raised in respect of the license fee, rent, interest and maintenance etc. This forms part of unrealized earnings and is exhibited on the Asset Side of the Balance Sheet of Indian Railways.
A review of the balances under this suspense head revealed the following:
The balance in the Demand Recoverable based on the data maintained in
the Zonal Railways, exhibits an amount of ` 244.25 crore. However, the
same appears in the accounts of IR as ` 256.61 crore at the end of March,
2014. Thus, there is a mismatch in the figures amounting to ` 12.36 crore and needs reconciliation.
Out of 16 Zonal Railways, the outstanding balance9 at the end of 2013-14 as compared to 2009-10 increased in 10 Zonal Railways10.
Out of total outstanding balance of ` 256.61 crore as shown in the
Balance Sheet of IR for the year 2013-14, an amount of ` 190.03 crore
(SER - ` 80.78 crore , WR - ` 47.68 crore, NR - ` 37.88 crore and CR - ` 23.69 crore) was outstanding mainly on account of less payment, slow turn up, non-payment due to disputes and litigations.
The outstanding balances under Demand Recoverable were decreased
during the last five years ending March 2014 in NR (from ` 63.40 crore
to ` 37.88 crore), NER (from ` 10.62 crore to ` 9.81 crore), NFR (` 4.25
crore to ` 9.22 crore), NWR (` 2.36 crore to ` 6.94 crore), SR (` 3.17
crore to ` 7.30 crore), SER (` 27.91 crore to ` 80.78 crore), WR (` 60.52
crore ` 47.68 crore) and WCR (` 1.87 crore to ` 6.72 crore). The reasons for outstanding balances were enumerated by zonal railways are due to disputes and litigations (NFR, NWR, SR, SER, WR and WCR).
(Annexure-V)
7 Para 2752 of Accounts Code, Vol.II, and 2743 to 2747 of Commercial Manual, Vol.II 8 Para 1139 to 1141 of Accounts Code, Vol.I 9 As per the figures of Balance Sheet of IR of respective years 10 CR, ER, ECoR, NFR, NWR, SR, SER, SECR, SWR and WCR
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Ministry of Railways (Railway Board) had issued instructions11 in November 2006 to all Zonal Railways that with effect from 01.04.2006, the bills receivable amounts such as Cost of Staff due from Sidings/Level Crossing gates, Electricity and Water charges due from outsiders and vendors, Rent/License Fee for plots/Cycle stands/commercial publicity within railway premises etc., may also be reflected in the final accounts of the Railways on accrual basis in accordance with normal principles of Commercial accounting. The Balance outstanding represents the unrealized/unadjusted amounts.
In contravention to Railway Board’s instructions (November 2006), Bills Receivable amounts are still being accounted for and brought into account on actual realization and hence true picture of these outstanding are not reflected in the Final Accounts. During the year 2013-14 on IR, the
amount of Bills Receivable raised was ` 1,201.62 crore and realized was
` 1,027.01 crore (85 per cent of bills raised). The bills relating to old
period raised during 2013-14 works out to ` 156.79 crore and old bills
realized during 2013-14 works out to ` 82.90 crore (51 per cent of bills
raised). The Bills receivable balance outstanding works out to ` 287.85 crore, which is not appearing in the Books of the Railways as Demands Recoverable on the Asset side of the Balance Sheet. Out of the total
outstanding balances of ` 287.85 crore nearly 65 pe cent of the amount
outstanding pertains to old periods (` 188.26 crore). The main
contributors are ECR (` 67.78 crore), NWR (` 38.00 crore), SECR (`
21.08 crore). The outstanding under the Bills Receivable amounting to ` 287.85 crore is not being reflected in the accounts (Balance sheet) of the Railways.
(Annexure-VII)
On SCR bills raised and realized during the year 2013-14 included bills
pertaining to previous years to the tune of ` 1.33 crore and ` 2.58 crore respectively.
(Annexure-VI(a))
Such belated raising of bills not only resulted in accumulation of debits but also resulted in overstatement of revenue working expenditure. There is no mechanism to watch whether bills receivable, which will be taken as reduction in expenditure, are properly raised and realized during the year of incurrence of expenditure.
On SCR Bills towards reimbursement of expenditure on Railway Protection Force/Railway Protection Special Force deputed on election
duties amounting to ` 8.55 crore (SCR), ` 0.63 crore (ECoR) and ` 2.58 crore (WCR) remained unrealized from the Ministry of Home Affairs. In
11 Railway Board’s letter No.2006/B-200 dated 07.11.2006
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addition, on SCR License Fee amounting to ` 4.57 crore due from Postal Department relating to the period 2002-2014 has not been brought into the books of Accounts due to non-raising of bills.
(Annexure-VI(b))
Mechanism followed is not in accordance with the codal provisions which envisage that the review is to be conducted monthly by the Executive Officer and the summary of outstanding bills submitted to Accounts Officer to ensure that all the bills are raised in time and realization is pursued vigorously. Delayed cases brought to the notice of the Executive Officer by the Accounts Department for expeditious recovery of outstanding dues or to discontinue the services rendered as may be deemed necessary. Though reviews are conducted half yearly by the Zonal Railways and report submitted to Railway Board there had been
increase of outstanding under Demands Recoverable from ` 216.89 crore
(09-10) to ` 256.61 crore (13-14), which indicates that the reviews are not being conducted efficiently.
Finance Directorate of the Zonal Railways needs to take prompt action for implementation of the Railway Board’s instructions of November 2006 for reflecting the amount of bills receivables in the Accounts thereby making transparency in the books of accounts of the Railways and substantial clearance of the outstanding dues from outsiders. The items adjustable to final heads remained unadjusted resulting in overstatement of Revenue Expenditure in the year of incurrence and understatement of Revenue Expenditure in the year of realization thus affecting the Operating Ratio of the Railways.
Ministry of Railways should immediately put in place necessary mechanism to monitor the bills receivable by implementing the instructions issued in November 2006 and to bring to account the bills in the year of incurrence and reflect the amounts in the final accounts of the Railways. Ministry of Railways should ensure that firm steps are taken to
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arrest further accumulation of outstanding dues under the Head “Demands Recoverable/Bills Receivable”. There is a mismatch in figures under heads ‘Traffic Account’ and ‘Demand Recoverable’ shown in the printed accounts of IR and the data maintained at Zonal Railways as commented above. A reference in anomaly in printed figures and audited figures of Zonal Railways included in the printed books of accounts of Zonal Railways has been made in Para No.1.12 of Chapter-1-State of Finances of the Audit Report on Railways Finances for the year ended March 2014. Ministry of Railways needs to reconcile the differences in figures maintained in the Zonal Railways and included in the printed accounts of the Zonal Railways.
3.2 Expenditure Side
3.2.1 Demands Payable
A suspense account Demands Payable’12 is operated to maintain a link account between Commercial Accounts and Government Account for the purpose of recording expenditure in the month’s account to which they pertain and watching the progress of discharge of liability. The account is credited with the expenses payable/unpaid liabilities (such as Electricity, Water Telephone, Overtime bills of staff etc) and debited when the actual payments are made. For this purpose necessary estimates of the probable charges for bills payable such as Electricity, Water Telephone, Overtime bills of staff etc are prepared and accounted for in the Books of the Railways by debit to the final head and credit to the Suspense Head ‘Demands Payable’.
A review of this suspense head revealed the following:
Demands Payable is operated on yearly basis to bring to account the Pay and allowances of March, which are disbursed in the April month. The total amount of Demands Payable of IR exhibited in the Balance Sheet
as on 31st March 2014 is ` 3,224.17 crore. Liability Register is not being maintained on five Zonal Railways (NR, NER, SR, SCR and SWR).
The procedure envisaged in the Code is not being followed on all the Zonal Railways. A test check of records13 revealed that bills payable by Railways which are not accounted through Demands Payable works out
to ` 277.70 crore. These were related to contractors bills (` 81.53 crore),
stores bills (` 148.59 crore), other bills like water, electricity, travelling
allowance, overtime and misc. bills etc (` 47.58 crore). (Annexure-VIII)
It was observed that claims raised towards Government Railway Police to
the tune of ` 9.98 crore (SCR) and ` 12.00 crore (SECR) which were not paid, have not been brought into books of accounts by operating Bills
Payable Head. Similarly claims payable to the tune of ` 32.68 crore (SCR) relating to the years 2012-13 and 2013-14 not received from Andhra Pradesh State Government were not shown in the Balance Sheet
12 Para 220 of Accounts Code, Vol.I 13 Co6 Returns and Bills of 2013-14 paid in the first quarter of 2014-15.
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as Outstanding Liabilities under Demands Payable.
(Annexure-VIII(a))
3.2.2 Miscellaneous Advances-Revenue (MAR) and Miscellaneous Advances Capital (MAC)
The Suspense Heads viz. Miscellaneous Advances-Revenue (MAR)14 and Miscellaneous Advances-Capital (MAC) are operated under the Major Head 3002/5002 to bring to account transactions pending adjustment to final head of account such as charges the allocation of which is not known, interdepartmental transactions awaiting acceptance, expenditure incurred in anticipation of receipt of deposits or pending realization of the amount expended, payments in advance for stores, payments made in advance to railway officials for local purchase of materials etc. The Net balance under this head is shown on the Asset side of the Balance Sheet of IR.
3.2.2.1 Miscellaneous Advances-Revenue (MA-R)
A review of the MA-R balances outstanding as on 31.03.2014 revealed that:
Out of 16 Zonal Railways, the outstanding balance under MA-R at the end of year (2014) as compared to previous year (2013) increased in 10 Zonal Railways15. The increase in the balance over the previous year ranged between 0.14 per cent (WR) to 45.27 per cent (NER).
Major portion16 of total outstanding balance of ` 1,520.54 crore to end
of the year (2013-14) was contributed by ECoR (` 100.97 crore), NR (`
295.27 crore), SR (` 186.97 crore), SCR (` 264.83 crore) and WR (` 106.32 crore).
(Annexure-IX)
Out of total outstanding balance of ` 1,520.54 crore to end of the year
(2013-14) under MA-R, net balance of ` 710.18 crore (47 per cent) relates to the period prior to previous year i.e. items earlier to 2012-13 (over two years old). The outstanding dates back to the year 1950-51 (NER), 1957-58 (ER, NR), 1981-82 (ECR, WCR), 1985-86 (WR), 1988-89 (ECoR), 1989-90 (CR) and 1990-91 (SCR).
The main contributory factors for outstanding to end of March 2014
were advances to staff, public and private parties, (` 155.70 crore-22
per cent), Deposit with State Electricity Boards (` 224.71 crore-32 per
cent) and Miscellaneous items (` 487.09 crore-69 per cent), off set by Minus balances against the reason ‘for want of acceptance of parties,
14 Para 223 of Accounts Code, Vol.I 15 ER,ECoR,NCR,NER,SCR,SER,SECR,SWR,WR,WCR. 16 Outstanding amount ` 100 crore and above.
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adequate particulars and correct allocation of vouchers and want of
relevant vouchers’ (` 157.32 crore). (Annexure-X)
Credit/Minus Debits clearly denotes that credits were posted without linking the corresponding debit particulars.
The balances under MA-R relating to period prior to previous year i.e., over two years old, shown in the Appropriation Accounts increased on 11 Zonal Railways (CR, ER, ECR, NCR, NER, NFR, NWR, SR, SCR, WR and WCR) during the period of five years i.e. from 2009-10 to 2013-14. The main factors that contributed to the increase are
Want of acceptance, adequate allocation and relevant vouchers
(ER-` 14.53 crore, ECR- ` 27.90 crore)
Advances to staff, private parties (NWR-` 12.68 crore, SR-` 5.64
crore , WR- ` 31.87 crore)
Deposit with State Electricity Boards (SR-` 28.37 crore, WCR-
` 63.81 crore)
Miscellaneous items (CR-` 52.09 crore, NCR-` 123.31crore, NER -`
8.34 crore, NFR-` 26.23 crore, SR-` 5.86 crore, SCR-` 17.61 crore,
WR- ` 41.58 crore)
(Annexure-X(a))
It was noticed that the balances relating to the years upto 2000 remained static in six Zonal Railways (CR, NER, SCR, SWR, WR and
WCR). Out of total outstanding of ` 1,283.97 crore of all Railways (except NCR and SECR) shown as outstanding in the Half yearly Report on Review of Suspense balances sent to Railway Board was
nearly 57 per cent (` 740.75 crore) and relates to periods more than one year which clearly denotes that no adequate action has been taken to clear the old outstanding debits.
(Annexure-XI)
The subsidiary registers were not reconciled with the General Books on NR, NFR, SCR, SWR and WCR. The Summary of Balances is not supported by documentary evidence.
As per Para-1264 of Indian Railway code for Engineering Department the recovery of mobilization advance should be completed when the value of the work reaches 85 per cent of the original value of contract. On two Zonal Railways (CR & SCR) the mobilization advance
amounting to ` 0.44 crore and ` 1.10 crore respectively remained unrecovered for the last five years.
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It was noticed on SER that an amount of ` 7.32 crore relating to Cost of staff from siding was erroneously booked to MA-R without operation of Bills Receivable Account resulting in overstatement of MA-R balances in Balance Sheet. The balance outstanding included
excess deposit to the Insurance Company to the extent of ` 4.89 crore.
On ER, ECoR and SCR expenditure to the tune of ` 62.86 crore, `
6.18 crore and ` 2.40 crore respectively which could have been directly debited to final head or adjusted through transfers have been booked to MA-R.
There are credit items outstanding in MA-R on SR (` 49.91 crore ),
SER (` 84.00 crore) and SCR (` 1.17 crore).
The year wise breakup of the outstanding balances not furnished by the Zonal Railway Administration (NCR, SR, SWR, NWR, SER, NFR and SECR).
3.2.2.2 Miscellaneous Advances Capital (MAC)
Out of total outstanding balance of ` 3,881.03 crore to end of the year
(2013-14) under MAC, net balance of ` 3,184.63 crore (82 per cent) relates to the period prior to previous year i.e. items relating to period earlier to 2012-13.
Under MAC, the major item shown as outstanding for prior to previous year period pertains to ‘Other Miscellaneous Items’ which works out to
` 3,140.48 crore. In NR, ` 3,029.00 crore kept under MAC relates to Loan disbursed to Konkan Railway Corporation Limited, which accounted for 96 per cent of the outstanding balance. Apart from NR the increase in balance as compared to the year 2009-10 was found on
SWR (` 60.83 crore), Metro Railway/Kolkata (` 1,025.85 crore) and
MTP/Chennai (` 129.28 crore).
(Annexure-X(b))
The existing mechanism for review of balances under this Suspense Account is ineffective in ten Zonal Railways (ER, ECoR, NR, NER, SCR, SER, SECR, SWR, WR and WCR) resulting in huge accumulations under MAR. This clearly denotes that the half yearly review is being conducted in a routine manner and amounts are allowed to remain in MAR for longer periods without being shifted to the appropriate final heads in contravention to provisions.
The increasing trend of balances under MAR clearly denotes that the Railway Administration is not following the procedures envisaged in the Codes and the items adjustable to final heads remained unadjusted resulting in overstatement of expenditure under MAR/MAC and understatement of expenditure in the
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final heads (i.e. Revenue Grants and Capital Grant) resulting in lapse of budget grants.
Old items have become inefficient as sufficient details of the original debits were not available in the Subsidiary registers and the Summary of Balances is not supported by documentary evidence17. On most of the Zonal Railways, the subsidiary registers were not reconciled with the General Books18. There are certain credit items outstanding as adverse balances resulting in understatement of expenditure under MAR. Concrete measures were not taken to clear the old outstanding resulting in huge accumulation under MAR/ MAC.
Ministry of Railways should ensure that concerted efforts are made by the Zonal Railways to arrest further accumulation of outstanding under the suspense head ‘Miscellaneous Advance Revenue’ and ‘Miscellaneous Advance Capital’.
3.3 Capital Expenditure
3.3.1 Purchase Suspense
A Suspense Head is operated under Capital to record transactions pertaining to purchases made by the Railways temporarily till they are taken to stock. Credit side of the Purchase Account19 is posted on receipt of Accounts copy of Receipt Note, indicating the quantity and other details. The Debit side of the Purchase Account is posted with the payments made towards purchases. Occasionally advance payments to the extent of 90/95/98/100 per cent20 of the value of stores are to be made, on proof of dispatch. In such cases, the value of stores is debited to ‘Purchase Account’ even though there is no credit is received. The entries should be posted in sufficient details indicating various elements of debit so that it may not become difficult to trace the details or transaction at later date. Normally in purchase account no debit balance except for advance payment made should continue. The Net balance under this Suspense Head appears in the Block Account of the Indian Railways.
A review of the balances under this Suspense Head revealed the following:
3.3.1.1 Debit Balances
The outstanding Debit balance of IR shown to end of March 2014 is ` 13,092.95 crore.
Of the total debit balance outstanding, (` 13,092.95 crore), ` 6,309.73
crore relates to the year 2013-14, ` 1,707.20 crore relates to 2012-13
and ` 5,076.02 crore relates to prior to 2012-13 i.e., older items.
17 Para 320 of Accounts Code, Vol.I 18 Para 322 Accounts Code, Vol.I 19 Para 2809 of Stores Code, Vol.II 20 Para 2815 of Stores Code, Vol.II
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The Debit balances of prior to previous year period (i.e. over two years
old) increased from ` 2,586.62 crore (2009-10) to ` 5,076.02 core (2013-14). The major contributories (97.04 per cent) for the increase in
the outstanding balances are ER (` 2,028.11 crore), NCR (` 2,790.40
crore) and NWR (` 107.48 crore).
Major factors contributing to old outstanding Debit balance were:
Failure to link debits received (` 56.43 crore to end of March 2014):
1 per cent of the old outstanding debit items (i.e. ` 56.43 crore out
of ` 5,076.02 crore) are due to lack of proper linking of debits received. The main Railways contributing to the outstanding balance are SCR and RWF due to difficulty for want of dispatch particulars in Sale Issue Notes. This clearly indicates that debits are not posted in sufficient detail initially making the entries difficult to trace at this later date.
Non receipt of credit for material received (` 2,061.92 crore): During the year 2013-14 the old outstanding debit (i.e. over two
years old) under this head increased from ` 865.28 crore to ` 2,061.92 crore which works out to 40 per cent of the total
outstanding amount of over two years old i.e. ` 5,076.02 crore. ER
accounted for ` 2,026.76 crore i.e., 98.29 per cent. The huge amount of debit appearing under Stores is stated to be on account of acceptance of debit from CAO/S/ECR excluding freight charges. SER, CLW, DMW and DLW are also having balances under this head.
This denotes either non receipt of Accounts Copy of Receipt Notes from depot or non-linking of the entries in the Purchase Register with bill received from Suppliers along with the pink copy of the Receipt Note.
Advance payments made to Suppliers and Contractors (` 6.61 crore): The major outstanding balance is shown by ECR (` 3.03 crore-46 per cent) followed by ICF and DMW.
Rejected Materials (` 1.82 crore): RCF alone contributed for ` 0.87 crore followed by DMW for ` 0.58 crore.
Other Miscellaneous Items (` 2,949.24 crore): The old outstanding balance increased from ` 1,113.95 crore (2009-10) to ` 2949.24 crore (2013-14) i.e., 164 per cent under this head which is to the tune of 58 per cent of the total outstanding balance for over two years old (` 5,076.02 crore). The major contributory Railways were NCR (` 2,790.40 crore - 95 per cent) and NWR (` 107.48 crore - 4 per cent).
Material Issued on loan to Other Railways (` 8.08 crore): WR (` 4.30 crore) and NER (` 3.78 crore) contributed for the outstanding
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balance during the year 2013-14. (Annexure-XIII)
The defaulting railways which are showing their outstandings as prevalent since 1986 to 2006 are DMW (1986), ICF (1990), SR (1991), NER & ER (2000), RWF (2003), ECR (2004) and WCR(2006).
(Annexure-XII)
3.3.1.2 Credit Balances
The outstanding Credit balance of IR shown to end of March 2014 is ` 14,212.63 crore.
Out of the total Credit outstanding, ` 7,563.37 crore relates to the year
2013-14, ` 1,622.57 crore relates to 2012-13 and ` 5,026.69 crore relates to prior to 2012-13 i.e., over two year old items.
The major portion of the Credit balances of ` 5,026.69 crore pertaining
to prior to 2012-13 i.e., over two year old items relates to ER - `
2,029.56 crore (40 per cent) and NCR - ` 2,706.84 crore (54 per cent).
(Annexure-XIV)
The Credit balances of prior to previous year period (i.e. over two year
old) increased from ` 2,483.03 crore during 2009-10 to ` 5,026.69 crore during 2013-14.
Major factors contributing to old outstanding Credit balance were:
Failure to link corresponding debits for want of relevant vouchers, complete particulars and acceptances: The outstanding balance on
this account was ` 113.54 crore (2 per cent). The main Railways
which contributed for the outstanding balance are WCR - ` 44.11
crore, DLW - ` 23.95 crore and SCR - ` 23.70 crore
Non receipt of debits: The outstanding balance was ` 98.42 crore (2
per cent). RWF accounted for ` 47.22 crore and WR for ` 33.63 crore.
Stores Received but payments not made: 40 per cent of the total
outstanding balance of ` 5,026.69 crore is on this account (` 2,039.23
crore). ER accounted for ` 2,026.90 crore which is nearly 99 per
cent of ` 2,039.23 crore.
Other Miscellaneous Items: The balance of ` 2,779.29 crore
represents 55 per cent of total old outstanding balance of ` 5,026.69
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crore. NCR accounted for nearly 97 per cent (i.e. ` 2,706.84 crore
out of total outstanding of ` 2,779.29 crore).
(Annexure-XV)
3.3.1.3 Other Issues
On SWR reconciliation of Purchase Suspense is in arrears since formation of the Zone. On WCR the figures are not tallying with the Zonal Ledger and the anomaly exists since last several years. On SCR, it was noticed that there are some minus entries in the Debit side of the Purchase Suspense which tantamount to inefficient balances. On NFR the balance pertaining to the period prior to 2012-13 as per
Appropriation Accounts was ` 35.60 crore, which was wrongly shown under Other Miscellaneous Items whereas as per the Books (Review
Report) the debits were due to failure to link debits received (` 35.60
crore) and non receipt of credits for material received (` 3.71 crore). Items on Debit side are outstanding due to failure of matching in the system due to minor mismatch of data (SECR), non-availability of dispatch details in Sale Issue Note (RWF), Material Rejected and the firms were closed (DMW) and Advance Payments made but material rejected (RCF/Kapurthala).
Stores Code stipulates that the register should be inspected monthly by Stores Accounts Officer21. In addition, as per Accounts Code, the Suspense Registers should be reconciled with General Books monthly. Contrary to these provisions, the certificate of reconciliation with General Books over the signature of Gazetted Officer is not available in the Subsidiary Register on 4 Zonal Railways (NER, NFR, SCR and SWR)
The debit balance and Credit balances of prior period (i.e. over two years old) have shown a drastic increase under Purchase suspense. It was also observed that nearly 58 per cent of Debits and 55 per cent of Credits relating to old period are under ‘Other Miscellaneous Items’. The Main Railways contributing for Debit Balance items under ‘Other Miscellaneous Items’ are
NCR (` 2790.40 crore), NFR (` 35.60 crore) and NWR (` 107.48 crore). The Main Railways contributing for Credit Balance items under 'Other
Miscellaneous Items’ are NCR (` 2706.84 crore) i.e., 97 per cent of the total under this head. This clearly denotes that Debit / Credit details are recorded insufficiently making it difficult to trace the original transaction at a distant date and no proper mechanism exists to link Debits / Credits.
21 Para 2816 of Stores Code, Vol.II
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3.3.2 Stores Suspense
The transactions affecting this Suspense Head operated under Capital are in respect of value of stores received or issued from a Stores Depot. It is a debit Balance. All Purchases made are debited to this head by credit to ‘Purchases’ or ‘Cash’ as the case may be. The Net Balances are shown in the Block Account of the Indian Railways
The Computerized Stores Ledger22 or the Transaction Statement should tally with the amount at debit of Stores in the General Books of Accounts. . The ledger should be reviewed once in every 6 months to remove irregular like Credit balances in quantity or value, Value without quantity,. Quantity without value, Price List rate varying from the book rate by 10 per cent or more etc.
A review of the balances under this Suspense Head revealed that:
There is difference in figures of Computerized Stores Ledger and
Stores in General Books in CR (` 0.89 crore), ECoR (` 11.20 crore),
NR (` 25.00 crore), SER (` 17.56 crore) and WCR (` 21.80 crore).
The maintenance of Priced Ledger was not efficient as there exists irregular items i.e. quantities without values (SR& ICF).
The rates as priced on computer are not in accordance with Para 210-Indian Railway Code for Stores Department.(NER).
(Annexure-XVI)
A further review of the ‘Stores Transaction’ and ‘Stock Adjustment Account’ of the Indian Railways revealed the following:
The deficiency due to revaluation of stores showed an increasing trend
on NR - ` 4.53 crore (2009-10) to ` 14.11 crore (2013-14) and ICF - `
0.01 crore (2009-10) to ` 2.34 crore (2013-14). On ICF the loss due to classification of new stores as second hand materials has increased
from ` 0.17 crore (2009-10) to ` 0.92 crore (2013-14) i.e., 441 per cent.
The deficiencies due to Stock Verification of the Indian Railways were
to the tune of ` 12.08 crore. SCR has topped the list with ` 4.07 crore
followed by NR with ` 2.49 crore, DLW with ` 1.63 crore and WR
with ` 1.02 crore.
Indian Railways exhibited an amount of ` 528.19 crore as deficiencies due to miscellaneous reasons. A test check revealed that the deficiency
showed an increasing trend on ER - ` 10.49 crore (2009-10) to ` 17.85
crore (2013-14), NR - ` 58.83 crore (2009-10) to ` 102.00 crore
(2013-14), NWR - ` 2.00 crore(2009-10) to ` 14.04 crore (2013-14),
22 Para 2561 of Stores Code, Vol.II
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SR - ` 27.12 crore (2009-10) to ` 30.60 crore (2013-14) SER - `
10.10 crore (2009-10) to ` 30.70 crore (2013-14) and CLW - ` 5.97
crore (2009-10) to ` 208.84 crore (2013-14).
(Annexure-XVII)
A test check revealed that out of the total ‘Dead Surplus Stock’ of `
23.67 crore (2013-14) WR alone has accounted for 87 per cent (i.e. `
20.66 crore) followed by WCR for 11 per cent (i.e. ` 2.76 crore).
Closing Stores Balance of ` 4,213.14 crore includes Scrap Stores
worth ` 198.21 crore (5 per cent) (2013-14).
The certificate of reconciliation with General Books over the signature of Gazetted Officer is not available in the Subsidiary Stores Ledger or the Transaction Statement (NFR and SWR).
It was observed that on the Zonal Railways, the mechanism existing to record the results of review of various 'Exception Reports' generated on the computer in respect of overstock and inactive items etc. is ineffective resulting in accumulation of inactive/ over stock.
3.3.3 Workshop Manufacture Suspense
The ‘Workshop Manufacture Suspense Account23 is operated to book expenses on labour, material and over head charges for a job work undertaken in Railway Workshops for other Departments and Railways. The Debit side of this account shows all expenses incurred on a job in Railway Workshops viz Labour, Stores, Freight charges, Proforma On Cost and Workshop Transfers. The Credit side shows the cost of job transferred to Final Heads of concerned Department for whom job was undertaken. The balance represents the outlay on Works in progress and Completed works which are awaiting acceptance of the parties ordered for manufacture.
Review of the balances under this Suspense Head revealed the following:
On IR the net debit balance outstanding under WMS Account was ` 1380.05 crore (31.03.2014)
In Five Zonal Railways there are long pending items awaiting clearance. The outstanding dates back to 1967(NR), 1995(NER), 2005(CLW), 2008(NWR), 2009(DLW) and 2011 (NFR, RCF).
The amount of outstanding dues for jobs undertaken in workshops for
outsiders without sufficient deposits works to ` 24.35 crore (ER), `
4.51 crore (NER), ` 4.44 crore (NWR) and ` 59.33 crore (ICF). On
23 Para 1217, 1221, 1223 & 1224 of Mechanical Code
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ICF, an amount of ` 57.91 crore out of ` 59.33 crore is shown as due from Mumbai Rail Vikas Corporation Limited for over two year
SCR the net debit balance of ` 9.27 crore outstanding under WMS Account was (31.03.2014) stated to be relating to period less than one year old, whereas a review of records of sub workshop revealed that pending items relating to 2012-13 are still awaiting clearance but not shown as outstanding in the WMS Account.}
The mechanism to watch that the outstanding balances are within the prescribed limits fixed by Railway Board on ECR, SER, SWR, and SR (Engineering Workshop). Is ineffectual and the WMS balances are therefore not within the prescribed limits fixed by Railway Board. On SCR no limits are fixed by the Railway Board and the method of keeping the balance within limit is done in an ideal conventional tentative method.
there were delays in conducting the periodical review of on cost and retrospective revision of prices for manufacture and repair work orders was not acceptable to the parties which resulted either in accumulation of outstanding recoverable balance or stock under the Suspense head.
Balance outstanding on this account on NWR was ` 5.73 crore, SECR
- ` 4.79 crore and WR - ` 6.75 crore.
Para-1224 of Mechanical Code stipulates that details under WMS consist of nothing else except cost of labour, material and on cost charges expended on unfinished or completed jobs awaiting adjustments. ECR and NWR stated that no item-wise details are available for outstanding balances. SR stated that ferrous scrap was shown as outstanding. SWR stated that no proper mechanism exists. Thus, it is clear that the mechanism to ensure that only the cost of labour, material and on cost expended on unfinished jobs or completed jobs are shown as closing balance awaiting adjustment put in place by Railways is not efficient.
(Annexure XVIII)
3.4 Remittance Transactions
Transactions between the Ministry of Railways and Other Ministries or States for which the accounts are not maintained by themselves are ‘Remittance Transactions’.
3.4.1 Reserve Bank Suspense
‘Reserve Bank Suspense24’ is operated for the temporary adjustment of transactions initiated by other Accounts Officers of Non-Railway Government Departments. On receipt of accounts from such Accounts Officers various items included therein are adjusted against the final heads of accounts by per
24 Para 436 of Accounts Code, Vol.I
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contra credit/debit to the head ‘. On receipt of the clearance memo from the Reserve Bank, the head ‘Reserve Bank Suspense’ is debited/credited by credit or debit to the head ‘Reserve Bank Deposit (Railways)’. Normally all items under ‘Reserve Bank Suspense’ should be cleared by the close of March Accounts. However, if there is any balance un-cleared at the end of the year the same should be transferred to Misc. Advances or Deposit Misc Capital or Revenue as the case may be.
A review of the balances under this suspense revealed that:
On IR the outstanding balances as shown in the Balance Sheet as on
31st March 2014 was (-) ` 3.14 crore. Zonal Railways which are
exhibiting negative balance are CR- ` 0.23 crore, ECR – ` 0.12 crore,
NR - ` 0.21 crore , SR - ` 0.08 crore and SER - ` 4.02 crore. Negative balance implies that balance kept under RBS is cleared without linking with the clearance memos received in excess of debit or credit. The other Zonal Railways which accounted for Debit balance are ER, SWR and WR.
The Reserve Bank Suspense is showing minus outstanding balances during the last 5 years though Para- 436 and 617 of Account Code Vol.I stipulates that these are to be transferred to Misc Advances or Misc Deposits as the case may be.
The outstanding balances shown were 2009-10- ` 3.23 crore, 2010-11 `
3.87 crore, 2011-12 - ` 3.80 crore, 2012-13- ` 3.63 crore and 2013-14 -
` 3.14 crore which indicates that the balances of un-cleared items at the close of the financial year are not transferred to the Misc. Advances or Deposit Misc Capital or Revenue.
(Annexure-XIX)
The Suspense head is not maintained in accordance to the prescribed rules and balances are allowed to remain in the account without transferring to the Misc Advances or Deposit Misc.
Ministry of Railways should ensure that steps are taken to ensure that supporting vouchers are received along with advance schedules and at the end of the month all items are reconciled with the Clearance Memo received from the Reserve Bank of India, Central Accounts Section, and Nagpur. Instructions may be issued to the Zonal Railways for strict compliance of the procedure envisaged in Para 436 of the Indian Railways Code for the Accounts Department (Vol.I) and the un-cleared balances under this Suspense Head should be transferred to Misc. Advances or Misc. Deposits (Capital or Revenue), as the case may be.
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3.4.2 Remittances intoBank
The Suspense Head ‘Remittances into Bank’25 is operated to record the remittance of earnings of Stations into the Banks. This Suspense head is debited with amount of all Remittance Notes. Daily statements received from nominated Banks should be checked with the Cash remittance notes received from Cash Office. At the end of the month on receipt of monthly advice from the Banks, the total amount of the remittance acknowledged by the Bank will be credited to ‘Remittance into Bank’ The balance under this suspense head, therefore, represents the amount deposited into bank but not acknowledged by them. The responsibility of Daily and monthly reconciliation rests with FA&CAO The balance under this head i.e. Remittances into Bank is a Debit Balance and is exhibited on the Liabilities side of the Balance Sheet of Indian Railways as ‘Minus’.
A review of the balances under this Suspense Head revealed that:
Though the Balance under ‘Remittances into Bank’ is always a debit balance, as per the Indian Railway Balance Sheet the balance shown was always a Credit Balance (i.e. remittances acknowledged by Reserve Bank in excess of Cash Remittance Notes actually accounted in the Books termed as’ adverse balance’). During the last 5 years the
balances shown on the Liabilities Side of the Balance Sheet were `
972.18 crore (2009-10), ` 610.68 crore (2010-11), ` 546.13 crore
(2011-12), ` 988.25 crore (2012-13) and ` 703.34 crore (2013-14).
The adverse balances under this head are mainly due to unidentified and unlinked credits (ER), non reconciliation of balances (SWR) and receipt of credit towards freight charges through e payments before accrual of debit (SER and WCR). In 7 accounting units out of ten on SCR, there are adverse balances as on 31.03.2014 due to non receipt of supporting vouchers.
There are delays in receipt of Memo of Clearance from the Bank on ECR, NR, NCR and SCR due to inaction of the Railways to correspond with Banks instantaneously..
No Prompt action was taken to dispose the discrepancies noticed during the reconciliation of credit scrolls with the counterfoils of Cheques and Cash Remittance Notes by corresponding with the banks which resulted in long outstanding balances under this Suspense Head (ECR, SR, SCR and WR).
The General Books are closed every month for compilation of Monthly Account Current. For this purpose various subsidiary registers are to be totaled up and reconciled with the General Books. Certificate of reconciliation is to be recorded in the subsidiary register under the signature of Accounts Officer26. It was pointed out by NR, NFR, SCR & SWR that the certificate of reconciliation with General Books over
25 Para 437(a), 432, 433, 441to 444 of Accounts Code, Vol.I 26 Para 322 of Accounts Code, Vol.I
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the signature of Gazetted Officer is not available in the Subsidiary Registers.
(Annexure-XIX)
The outstanding balance under this Suspense Head indicates failure to reconcile the remittances with Banks. Accumulation of balances denotes poor co-ordination between the Railways and the designated banks and inadequate monitoring of timely receipt of Bank Scrolls by the Zonal Railway Administration. The present internal control mechanism requires to be fortified to ensure that there are no negative balances.
Ministry of Railways should ensure that steps are taken to analyze the old outstanding items and prompt action is taken to correspond with the Banks and get the items reconciled and cleared as delay may lead to fraud and loss to Railways.
3.4.3 Cheques and Bills
Suspense Head ‘Cheques and Bills’27 is operated under Major Head ‘L-Suspense and Miscellaneous Suspense Accounts. When Cheques are issued the head ‘Cheques and Bills’ is credited with the amount of cheques issued. At the end the head ‘Cheques and Bills’ is debited with the total amount of the Cheques paid (i.e. cashed at the Banks) as advised by the Reserve Bank after reconciliation with the counterfoils of cheques issued The balance under this suspense head, therefore, represents total value of uncashed cheques. . The Balance under this head is a ‘Credit Balance’ and is exhibited on the Liabilities Side of the Balance Sheet of Indian Railways. The balances under this Suspense Head should always be The amounts relating to uncashed cheques remaining for more than six months after the date of issue should be cleared from this Suspense head treating them as ‘Railway Earnings’ and credited to Abstract-Z 'Sundry Earnings'.
A review of the balances under this Suspense Head revealed the following:
The Balance under ‘Cheques and Bills’ is always a Credit balance (i.e.
amount of cheques issued) However, on NWR - (-) ` 92.43 crore and
DLW - (-) ` 12.31 crore the account of this suspense head was maintained inefficiently resulting in adverse balance (i.e. Cheques encashed are more than cheques issued- Debit Balance) to end of March 2014. .
The outstanding at the end of March 2014- ` 2,882.98 crore included substantial balance which pertained to earlier years 2004-05(SCR & SWR) 2006-07 (SECR) 2008-09 (ECoR) 2010-11 (RCF).
Reconciliation procedures were not followed on NR & NCR and mechanism to ensure that there are no delays in receipt of Memo of Clearance from the Bank on NR, NCR SWR and WCR proved to be inadequate.
27 Para 437(b), 444 (Note) of Accounts Code, Vol.I
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The Balance shown as outstanding under this Suspense Head relates to periods more than six months which clearly denotes that discrepancies noticed during the reconciliation of credit scrolls with the date wise monthly summaries of bank were not intimated to Banks promptly under this Suspense Head. In contravention of codal provisions (Para 444-Accounts Code Volume-I) the balances are allowed to remain in
this head instead of transferring to the Earnings to the tune of ` 63.30 crore.
(Annexure-XIX(a))
Year-wise break up of outstanding balances not furnished by the Zonal Railway Administrations (ECR, SR, SWR, WCR).
The certificate of reconciliation with General Books over the signature of Gazetted Officer is not available in the Subsidiary Register.
(Annexure XIX)
The provisions of Para 444-A.I (Note) are not being strictly followed and no concrete steps are being taken to initiate action to get the approval of FA&CAO for transfer of the amount of cheques remaining un-cashed for more than 6/3 months after the date of issue to Earning-Abstract Z-650-Other unclassified receipts or works concerned according to the transaction for which it relates even though half yearly review of the balance under the head ‘Cheques and Bills’ is done and report sent to Railway Board .
As to the extent the amounts outstanding under Cheques and Bills, the cash balance stands overstated, the Ministry of Railways should ensure that steps are taken to analyze the old outstanding items and prompt action to be taken to correspond with the Banks and get the items reconciled and cleared as delay may lead to fraud and loss to Railways.
3.4.4 PAO Suspense
This suspense head28 is operated for the settlement of inter departmental and inter governmental transactions arising in the books of Railway Accounts Offices. Outstanding Debit balance under this Suspense Head would mean that payments made on behalf of other Accounts Officers are yet to be recovered. Outstanding Credit balance under this Suspense Head would mean that payments have been received by the PAO on behalf of other PAOs which are yet to be paid. The balance under this head is exhibited on the Liabilities Side of the Balance Sheet of Indian Railways.
A review of the balances under this Suspense Head revealed the following:
The outstanding debit balance under ‘PAO Suspense’ as compared to
2009-10 (` 210.49 crore) increased in 2013-14 (` 240.51 crore). The major Zonal Railways which contributed for the increase in the balance are ER, NWR, SR, SCR, WR and WCR.
28 Para 457 to 467 of Accounts Code, Vol.I
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Credit Balance was shown by CR (` 3.06 crore), which would mean that payments have been received but are yet to be paid.
The heavy and continuous growth in the ‘PAO Suspense’ indicates lack of proper communication with different PAOs for clearing these balances.
(Annexure XX)
3.5 Conclusion
The growth of suspense balances is due to the following reasons:
Importance of clearance of suspense balances is not fully realized by the Executive/Accounts Departments.
Expenditure is allocated indiscriminately to suspense heads without making efforts to allocate the same to the final heads of account.
No proper action is taken to adjust them as early as possible either by debit to the relevant final head or by transfer to other accounting units to which they pertain.
Incomplete or incorrect postings in the suspense register without particulars and details etc resulting in difficulties in linking the items at the time of clearance.
Continued and Effective review is not done to clear the items resulting in items becoming old and difficult to clear
The year wise break up of balances under various suspense heads are not maintained as the Zonal Railways are not furnishing the Half yearly review reports to Railway Board as envisaged in the Codes29.
3.6 Recommendation
Over all following measures are suggested for clearance of the amounts lying in Suspense Accounts:
No item should be placed under “Suspense” unless order of the competent authority is obtained.
Both Executive and Accounts should make efforts for clearance of suspense balances.
Executive should keep a record of all transactions placed under suspense and take action in close collaboration with the Accounts.
Complete and correct posting and balancing should be made in the Suspense Registers.
Items of dispute should be settled on the spot during reconciliation meetings.
Corrective steps need to be taken for reconciliation of excessive old items by the higher authorities to clear the old outstanding balances.
29 Para 601 to 620 of Accounts Code, Vol.I
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During Half Yearly Review of Suspense Balances the outstanding/inefficient items are to be written off with the sanction of the competent authority justifying the reasons.
Railway
2010 2011 2012 2013 2014 2011 2012 2013 2014
Central 17.47 15.81 31.49 27.59 122.48 -9.50 99.18 -12.38 343.93
Eastern 35.43 36.44 34.93 36.73 38.93 2.85 -4.14 5.15 5.99
East Central -8.44 -10.53 -9.83 13.22 78.28 24.76 -6.65 -234.49 492.13
East Coast 17.31 16.70 32.45 53.22 96.11 -3.52 94.31 64.01 80.59
Northern 842.16 869.51 858.25 846.17 833.03 3.25 -1.29 -1.41 -1.55
North Central -16.50 -15.94 -17.87 -11.39 -3.70 -3.39 12.11 -36.26 -67.52
North Eastern 4.40 6.50 10.01 10.24 6.64 47.73 54.00 2.30 -35.16
Northeast Frontier 3.45 7.92 24.24 100.72 52.13 129.57 206.06 315.51 -48.24
North Western -74.63 -73.04 -75.38 -74.80 -55.25 -2.13 3.20 -0.77 -26.14
Southern 32.60 30.84 41.17 49.16 65.13 -5.40 33.50 19.41 32.49
South Central 6.37 6.13 8.77 8.24 7.23 -3.77 43.07 -6.04 -12.26
South Eastern 254.08 240.64 239.26 261.86 261.49 -5.29 -0.57 9.45 -0.14
South East Central 14.39 11.37 11.18 7.44 64.55 -20.99 -1.67 -33.45 767.61
South Western 0.23 -0.49 -0.19 1.09 0.36 -313.04 -61.22 -673.68 -66.97
Western 18.49 22.73 20.66 17.59 20.47 22.93 -9.11 -14.86 16.37
West Central 2.25 3.78 4.10 3.18 2.45 68.00 8.47 -22.44 -22.96
Total 1149.06 1168.37 1213.24 1350.26 1590.33 1.68 3.84 11.29 17.78
Indian Railways 1149.06 1168.37 1213.24 1350.26 1590.33
DIFFERENCE 0.00 0.00 0.00 0.00 0.00
Gross Earnings 86320.98 93778.27 103355.59 123121.33 139055.95
% of TS to GE 1.33 1.25 1.17 1.10 1.14
Note
Balance as on 31st March of the year Percentage increase over previous year
Statement showing cumulative balance under Traffic Suspense Account for the period from 2009-10 to 2013-14
(Rs. In crore)
Figures of 2012-13 adopted from Part II Detailed Printed Approprition Accounts-2012-13- Annexure-G
ANNEXURE -I
Railway
Balance as
shown in
Balance
Sheet of
2012-2013
Balance as on
31.03.2014
As per
Accounts
As reported by
Railways
Difference
O/B Debit Credit Net
Central 27.59 8998.62 8903.73 94.89 122.48 122.48 117.09 5.39
Eastern 36.73 6781.74 6779.54 2.20 38.93 38.93 14.76 24.17
East Central 13.22 12163.12 12098.06 65.06 78.28 78.28 78.28 0.00
East Coast 53.22 13502.64 13459.75 42.89 96.11 96.11 96.46 -0.35
Northern 846.17 29432.92 29446.06 -13.14 833.03 833.03 833.03 0.00
North Central -11.39 11557.52 11549.83 7.69 -3.70 -3.70 -32.03 28.33
North Eastern 10.24 1836.43 1840.03 -3.60 6.64 6.64 6.83 -0.19
Northeast Frontier 100.72 2818.63 2867.22 -48.59 52.13 52.13 291.94 -239.81
North Western -74.80 8886.58 8867.03 19.55 -55.25 -55.25 -55.25 0.00
Southern 49.16 7606.79 7590.82 15.97 65.13 65.13 62.17 2.96
South Central 8.24 11202.46 11203.47 -1.01 7.23 7.23 4.02 3.21
South Eastern 261.86 12213.78 12214.15 -0.37 261.49 261.49 253.16 8.33
South East Central 7.44 14843.50 14786.39 57.11 64.55 64.55 72.89 -8.34
South Western 1.09 4226.01 4226.74 -0.73 0.36 0.36 11.95 -11.59
Western 17.59 16731.22 16728.34 2.88 20.47 20.47 17.47 3.00
West Central 3.18 5698.62 5699.35 -0.73 2.45 2.45 6.85 -4.40
Total 168500.58 168260.51 240.07 1590.33 1590.33 1779.62 -189.29
Annexure-I-A
Outstanding
As per Account Current figures furnished by
Hqrs Office
Statement showing cumulative balance under Traffic Suspense Account for 2013-14
Balance as on 31st March of the year
Rs. In crore
ANNEXURE -II
Railway
2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014
Central NA 1.23 10.56 8.92 43.55 NA 1.26 1.56 2.85 2.05 NA 2.72 10.32 5.68 6.89
Eastern 2.44 1.12 0.78 0.56 0.19 0.83 0.84 0.67 0.89 1.75 1.56 2.89 2.75 2.76 3.26
East Central 1.92 2.28 1.66 3.08 2.81 3.31 3.30 2.30 3.30 6.07 2.38 4.16 3.78 5.53 10.58
East Coast 2.89 2.33 4.30 4.82 61.24 0.61 1.54 2.29 6.97 4.91 1.72 2.01 2.06 2.82 2.45
Northern 619.87 626.72 618.36 624.80 573.86 68.73 68.48 0.70 1.49 3.16 12.78 25.01 85.22 70.97 96.02
North Central 0.12 0.15 0.09 0.69 0.37 1.17 1.52 1.71 1.71 1.33 0.35 0.34 0.50 2.60 3.70
North Eastern 0.00 0.28 2.83 2.97 3.03 0.65 0.46 0.52 0.34 0.40 2.28 3.25 0.42 0.48 0.68
Northeast Frontier 0.54 0.81 0.98 1.04 0.86 0.29 0.99 0.92 1.69 1.83 1.32 1.27 1.73 3.41 7.99
North Western 37.59 37.52 37.54 37.53 37.51 0.25 0.20 0.35 0.12 0.26 0.46 1.05 0.36 0.83 2.32
Southern 0.00 0.00 0.00 0.00 0.00 1.29 1.26 1.73 2.01 2.09 18.19 13.96 12.86 12.22 13.75
South Central 0.20 0.16 0.16 0.16 0.16 0.67 0.68 0.63 0.54 0.51 0.50 0.47 0.52 1.42 1.66
South Eastern 15.64 12.02 16.35 26.44 17.79 21.75 23.66 22.61 25.22 27.50 3.69 2.08 4.11 6.61 8.16
South East Central 8.52 9.86 9.19 8.17 8.59 1.19 2.66 1.83 1.24 1.64 0.21 0.31 0.49 0.47 0.31
South Western 0.15 0.12 0.33 0.00 0.01 0.62 0.60 1.54 0.67 0.77 0.70 1.32 0.94 1.44 0.94
Western 3.96 3.36 3.39 3.61 7.93 0.23 0.14 0.13 0.16 0.14 6.97 8.29 9.38 7.29 5.54
West Central 1.20 1.20 1.20 1.20 1.20 2.35 3.80 3.56 3.45 3.15 0.73 1.00 0.66 0.21 0.41
Total 695.04 699.16 707.71 723.99 759.10 103.94 111.39 43.05 52.65 57.56 53.84 70.13 136.10 124.74 164.66
Note
Statement showing Major components of unrealised earnings in Traffic Suspense Account for 5 years
Freight unrecovered Admitted Debits Disputed Debits
Figures adopted from the information furnished by the Zonal Railways
Rs. in crore
ANNEXURE -III
Railway
OB Accrued Waived Recovered outstanding OB Accrued Waived Recovered outstanding
Central 0.18 45.35 3.85 40.76 0.92 3.73 168.70 19.93 89.52 62.98
Eastern 0.57 3.48 0.10 3.33 0.62 4.17 127.77 36.10 90.67 5.17
East Central 0.65 0.53 0.33 0.26 0.59 26.05 95.12 17.14 30.47 73.56
East Coast 0.03 5.83 0.00 5.83 0.03 20.25 67.39 32.68 48.75 6.21
Northern 0.49 38.75 4.05 34.52 0.67 0.33 102.18 31.13 67.39 3.99
North Central 0.02 10.03 0.60 9.44 0.01 3.24 60.06 12.55 40.89 9.86
North Eastern 3.20 16.73 1.09 18.36 0.48 1.47 3.60 0.00 4.69 0.38
Northeast Frontier 2.82 6.30 1.55 6.18 1.39 89.72 69.18 60.09 64.61 34.20
North Western 0.00 8.03 0.13 7.81 0.10 0.51 39.22 11.40 25.71 2.61
Southern 1.23 11.64 0.06 11.06 1.75 22.40 58.22 2.16 42.38 36.08
South Central 0.02 3.23 0.21 3.02 0.02 0.26 153.39 49.97 103.36 0.32
South Eastern 159.23 11.39 0.00 11.10 159.52 19.68 329.46 102.41 233.39 13.34
South East Central 1.50 3.77 0.02 3.94 1.31 2.43 258.55 61.10 145.45 54.43
South Western 0.13 5.14 0.00 5.01 0.26 2.54 79.07 0.93 69.39 11.29
Western 0.71 30.30 4.71 26.14 0.16 1.45 53.38 13.98 39.52 1.33
West Central 1.26 3.84 0 3.86 1.24 0.67 46.38 6.63 39.80 0.62
Total 172.04 204.34 16.70 190.62 169.07 198.90 1711.67 458.20 1135.99 316.37
Note
Wharfage (2013-14) Demurrage (2013-14)
Statement showing unrealised Wharfage and Demurrage earnings in Traffic Suspense Account for the year 2013-14
Figures adopted from the information furnished by the Zonal Railways in Annexure III
Rs. in crore
ANNEXURE -IV
Railway
2010 2011 2012 2013 2014 2011 2012 2013 2014
Central 12.08 10.43 26.12 22.22 117.11 -13.66 150.43 -14.93 427.05
Eastern 8.20 9.21 7.70 9.50 11.69 12.32 -16.40 23.38 23.05
East Central 18.88 17.41 18.28 41.32 105.22 -7.79 5.00 126.04 154.65
East Coast 20.65 19.76 31.83 52.66 95.83 -4.31 61.08 65.44 81.98
Northern 717.48 726.88 717.39 708.89 693.48 1.31 -1.31 -1.18 -2.17
North Central 2.59 4.84 3.22 9.70 17.43 86.87 -33.47 201.24 79.69
North Eastern 3.48 5.57 9.08 9.32 5.71 60.06 63.02 2.64 -38.73
Northeast Frontier 3.64 8.73 23.98 101.82 53.25 139.84 174.68 324.60 -47.70
North Western 39.22 40.80 38.73 39.01 44.41 4.03 -5.09 0.74 13.84
Southern 29.49 27.79 38.13 46.13 61.99 -5.76 37.21 20.98 34.38
South Central 2.72 2.85 3.79 3.78 3.89 4.78 32.98 -0.26 2.91
South Eastern 239.16 225.63 228.67 250.07 247.87 -5.66 1.35 9.36 -0.88
South East Central 17.39 18.13 18.71 14.96 67.32 4.26 3.20 -20.04 350.00
South Western 5.95 4.96 5.53 6.76 6.06 -16.64 11.49 22.24 -10.36
Western 15.49 18.08 17.06 13.75 16.71 16.72 -5.64 -19.40 21.53
West Central 6.64 8.16 8.49 7.57 6.85 22.89 4.04 -10.84 -9.51
Total 1143.06 1149.23 1196.71 1337.46 1554.82 0.54 4.13 11.76 16.25
Note Figures adopted from the information furnished by the Zonal Railways
Statement showing cumulative balance under Station Outstandings for the period from 2009-10 to 2013-14
Balance as on 31st March of the year Percentage increase over previous year
Rs. in crore
ANNEXURE -V
Railway
2010 2011 2012 2013 2014 2011 2012 2013 2014
Central 16.66 20.56 22.99 26.88 23.69 23.41 11.82 16.92 -11.87
Eastern 1.92 1.48 1.96 2.15 2.69 -22.92 32.43 9.69 25.12
East Central 4.93 5.91 4.18 7.31 4.73 19.88 -29.27 74.88 -35.29
East Coast 0.22 0.96 0.71 0.39 0.36 336.36 -26.04 -45.07 -7.69
Northern 63.40 35.75 36.98 37.00 37.88 -43.61 3.44 0.05 2.38
North Central 5.14 0.58 -0.76 -0.59 2.36 -88.72 -231.03 -22.37 -500.00
North Eastern 10.62 9.27 9.46 8.67 9.81 -12.71 2.05 -8.35 13.15
Northeast Frontier 4.25 6.04 6.20 5.50 9.22 42.12 2.65 -20.86 67.63
North Western 2.36 -0.88 0.41 1.00 6.94 -137.29 -146.59 143.90 594.00
Southern 3.17 0.10 1.97 3.47 7.30 -96.85 1870.00 76.14 110.37
South Central 3.23 2.88 2.27 2.42 2.91 -10.84 -21.18 6.61 20.25
South Eastern 27.91 78.53 67.80 67.24 80.78 181.37 -13.66 -0.83 20.14
South East Central 7.39 6.02 4.24 7.97 8.26 -18.54 -29.57 87.97 3.64
South Western 3.30 4.98 4.16 1.30 5.28 50.91 -16.47 -68.75 306.15
Western 60.52 15.07 22.27 41.26 47.68 -75.10 47.78 85.27 15.56
West Central 1.87 0.18 0.92 5.19 6.72 -90.37 411.11 102.86 85.45
Total 216.89 187.43 185.76 217.16 256.61 -13.58 -0.89 16.90 18.17
All Indian 216.89 187.43 185.76 217.16 256.61
Note Figures of 2012-13 adopted from Part II Detailed Printed Approprition Accounts-2012-13- Annexure-G
Statement showing cumulative balance under Demands RecoverableAccount
Rs. in crore
Balance as on 31st March of the year Percentage increase over previous year
Enclosure to ANNEXURE -V
Railway
Balance as
shown in
Balance
Sheet of
2012-2013
Balance as on
31.03.2014
O/B Dr Cr NET
Central 26.88 88.45 91.64 -3.19 23.69 23.69 19.52 4.17
Eastern 2.15 9.09 8.55 0.54 2.69 2.69 3.07 -0.38
East Central 7.31 4.99 7.56 -2.58 4.73 4.73 4.74 -0.01
East Coast 0.39 1.98 2.02 -0.03 0.36 0.36 0.35 0.01
Northern 37.00 162.89 162.01 0.88 37.88 37.88 37.89 -0.01
North Central -0.59 11.88 8.93 2.95 2.36 2.36 -3.88 6.24
North Eastern 8.67 2.69 1.55 1.14 9.81 9.81 10.60 -0.79
Northeast Frontier 5.50 0.00 -3.72 3.72 9.22 9.22 9.22 0.00
North Western 1.00 16.36 10.41 5.94 6.94 6.94 6.95 0.00
Southern 3.47 17.22 13.40 3.83 7.30 7.30 7.28 0.02
South Central 2.42 13.35 12.85 0.49 2.91 2.91 2.13 0.78
South Eastern 67.24 44.30 30.77 13.54 80.78 80.78 81.31 -0.53
South East Central 7.97 0.00 -0.29 0.29 8.26 8.26 8.25 0.01
South Western 1.30 10.86 6.88 3.98 5.28 5.28 5.64 -0.36
Western 41.26 46.67 40.25 6.42 47.68 47.68 43.28 4.40
West Central 5.19 21.16 19.63 1.53 6.72 6.72 7.90 -1.18
Total 217.16 451.89 412.44 39.45 256.61 256.61 244.25 12.36
As reported by
Railways
Difference
Sr.Audit Officer (BHQ)
Statement showing cumulative balance under Demands Recoverable Account for 2013-14 arrived from Opening Balances as per
Printed Appropration Accounts
As per Account Current figures furnished
by Hqrs Office
Balance as on 31st March of the year Outstanding
As per C&AG
Description of item Average
Amount per
billing cycle
and per
annum
Reasons for outstanding
Old Current Old Current Old Current
Demands Recoverable
Interest and Maintenance Charges from
Sidings24.30 38.03 141.93 29.07 111.21 8.96 30.72
Non-payment by partiesCourt CasesRailway Claims disputed by partyNon-payment by the
PartiesDue to non-payment of old oustanding by the partyWant of land details, non-bifurcation of
billsParty disputed land rates in 3 cases and in one case funds not availableSdg closed in 1985
Rent/lease of Railway Land and
Buildings10.24 104.59 208.79 16.83 174.29 87.77 34.51
Non-payment by partiesLess payment in comparison to enhanced ratesDue to litigationDifference of
rates from 6% to 12% from 1986 to 2013 for RMS Bldg referred to Rly Bd
Total 34.54 142.63 350.72 45.90 285.49 96.73 65.23
Bills Receivable
Cost of Staff from Sidings 11.51 17.23 35.93 13.99 27.78 3.24 8.15Non-payment by partiesDelayed pay-ment by PartiesDue to closure of siding, stoppage of weighment
rebate bills to coal companiesSdg closed in 1985 (ii) Matter with Ammunition Depot/BTE
Cost of Staff for LCs 6.65 4.48 13.91 2.80 10.89 1.68 3.01Inordinate delay in raising of bills and non-receipt of direction for raising of bills for current
yearRailway Claims disputed by partyDue to non-raising of bills by Engg.Dept.
Electricity Charges from
Vendors/Outsiders10.08 5.49 27.47 4.19 23.45 1.29 4.02
Stated "No delay in raising of bills". However, an amount of Rs.4.36 cr and Rs.3.31 cr was shown
as outstanding in Annexure-VIINot paid by allottee
Water/Conservancy Cess Charges from
Vendors/Outsiders0.05 0.20 0.46 0.28 0.41 -0.08 0.05 Non-raising of bills
Cost of Security Patrolling of Railway
Track from States.0.00 0.16 0.01 0.16 0.01 0.00 0.00
Cost of Maintenance charges for
Rolling Stock from Non Government
Railway and Other Bodies
0.01 0.02 11.13 0.04 11.17 -0.02 -0.04
Rent and Lincense fee from outsiders
(other than those shown as DR) within
Railway Premises
4.89 6.94 37.99 1.67 36.25 5.27 1.73 Claims disputed by partySlow turn-up by Parties
Others 0.03 7.13 109.84 0.66 108.52 6.47 1.32
Rent and Lincense fee from
Commercial Publicity contracts3.38 2.12 38.57 0.00 38.55 2.12 0.02 under litigation
Total 36.60 43.76 275.31 23.79 257.03 19.97 18.27
Total 71.14 186.39 626.03 69.69 542.53 116.70 83.50
Statement showing delays in raising Bills resulting inaccumulation of balances under Demands/Bills Recoverable
Rs. in crore
Amount of bills
realized
Amount of bills raised Amount of bills
outstanding
ANNEXURE -VI
A-VI-DR-2
ANNEXURE -VII
Railway Number of
Cases under
dispute/
Litigation
Reasons for dispute
Old Current Old Current Old Current Old Current Old Current
Central 20.97 4.99 0.00 68.06 3.56 65.34 0.00 0.00 17.49 0.03 1 court case. (Seleced Divisions Only)
Eastern 0.20 81.26 0.20 81.26 0.46 55.48 0.00 0.00 0.20 25.32 (Total Zone)
East Central 71.13 21.23 71.13 21.23 3.35 10.27 0.00 0.00 67.78 10.96 (Total Zone)
East Coast 0.00 21.51 0.00 21.51 3.16 20.46 0.00 0.00 3.44 1.05 (Seleced Divisions Only)
Northern 0.98 8.42 0.98 8.42 0.54 6.88 0.00 0.00 0.44 1.54 3 Non-availability of Funds. Selected Divisions only.
North Central 5.75 34.31 1.83 34.31 1.39 31.00 0.00 0.00 4.36 3.31
North Eastern 11.38 12.86 11.38 12.86 3.14 3.02 0.00 0.00 8.24 9.84 37
Rs.6.45 Cr - Revision of rates with retrospective effect.
(Total Zone)
Northeast Frontier 2.26 3.60 2.26 3.60 1.21 2.67 0.00 0.00 1.07 2.22 4 Non payment by parties and disputed cases. (Total Zone)
North Western 72.70 401.52 - 401.52 34.00 394.94 - - 38.00 7.27 8 court case
Southern 11.52 194.96 11.52 194.96 3.86 182.86 0.00 0.00 9.36 12.13 14
Seven cases - LLF; 1 case-RAMCO cement Sdg. Disputing
that the maintenance is done by the company; 6 cases -
Court cases in parking contracts. (Seleced Divisions Only)
South Central
South Eastern 22.32 14.66 22.32 14.66 14.74 7.97 0.00 0.00 7.58 6.69 6
Discontinuity of weighment rebate bill by Railway (2) Non-
acceptance of joint find inspection report (3) Absence of
proper agreement (4) Dispute on sale release order value
(5) Taking the shelter of Solicitor General of India (6)
Expenditure incurred for whartwall for use of Loco by
BCCL which would be adjusted from Loco Hire Charges.
(Total Zone)
South East Central 25.42 24.06 25.42 24.06 4.33 13.22 0.00 0.00 21.08 10.84 10
Due to stoppage of weighment rebate bills to coal
companies by railways, M/sSECL & MCL have withheld
the staff cost bills payment since March, 07, due to closure
of sidings, disputed labout cost, Litigations etc. (Total
Zone)
South Western 9.75 0.00 9.75 50.19 6.55 44.50 0.00 0.00 3.50 5.69 7
Difference in rates of rent from 6 % to 12 % from 1986 to
2013 for RMS BLDG referred to Rly Bd. As party is
contesting bills. (Total Zone)
Western 7.26 100.65 0.00 100.65 2.45 98.35 0.00 0.00 4.81 2.30 10
Party disputed land rates in 3 cases and in 1 case unable to
pay due to funds shortage available. In SIX cases matter is
subjudice. (Selected Divisions Only)
West Central1.07 7.54 --- 7.54 0.16 7.14 NIL NIL 0.91 0.40 4
(i) Siding closed in 1985. (ii) Matter with Amunation
depot/BTE. (Total Zone)
Total 262.71 931.57 156.79 1044.83 82.90 944.11 0.00 0.00 188.26 99.59 104
Note
Information in regard to S.C. Railway has not been included since separate comment has been framed bringing to light other deficiencies also.
1201.62 1027.01 287.85
Figures adopted from the information furnished by the Zonal Railways
Rs. in crore
Statement showing Bills accrued raised and recovered under Bills Receivables during 2013-14
Amount of Billsfor all items
realised during the year
2013-14
Amount of Billsfor all the
items written off during the
year 2013-14
Amount of Bills outstanding
for all items during the year
2013-14
Amount of Bills Accrued for
all items
Amount of Bills for all items
raised during the year 2013-
14
ANNEXURE -VIII
Railway Average
Amount
Stores
Bills
Electric
Bills
Water
Bills
Telepho
ne Bills
outsourci
ng
Contract
Bills
OT Bills
of Staff
TA Bills
of Staff
Misc.
On
Account Final
Central 0.00 0.60 0.20 0.02
Eastern 0.20
East Central
East Coast 39.11 9.40 19.00 0.26 6.67 3.78
Northern 0.32 0.01 0.02 0.02
North Central 0.05
North Eastern 13.58 2.33 8.12 2.60 0.53
Northeast Frontier 13.99 10.33 0.49 0.46 0.97
North Western 0.06 2.86 0.45 16.44 0.07 11.92
Southern 0.94 1.04
South Central 20.85 5.29 0.52 11.56
South Eastern 0.24 0.82 1.39
South East Central
South Western 12.89
Western 3.58 0.68 0.19
West Central 0.12 0.05 0.66
CLW 0.16 55.39
RWF/Yelhanka 0.30 1.28 7.38 0.27 0.02 0.51
DLW 0.88 28.39
RCF/Kapurthala
Metro/Kolkata 3.05 2.07 5.08
Total 52.75 36.89 44.64 148.59 7.93 0.47 0.04 0.77 8.01 6.87 23.50
Sub-|Totals 148.59
Grand Total
Note Figures adopted from the information furnished by the Zonal Railways
Statement showing Bills Payable due during the financial year but not paid/Accounted in Final Books(13-14)
Contractor Bills
(Works)
Rs. in crore
81.53 47.58
277.70
ANNEXURE -IX
Railway
2010 2011 2012 2013 2014 2011 2012 2013 2014
Central 52.29 62.41 78.36 72.34 57.65 19.35 25.56 -7.68 -20.31
Eastern 32.57 41.75 51.67 60.59 73.57 28.19 23.76 17.26 21.42
East Central 58.90 59.25 46.21 55.68 -21.17 0.59 -22.01 20.49 -138.02
East Coast 51.49 67.69 77.17 81.76 100.97 31.46 14.01 5.95 23.50
Northern 94.53 286.55 322.23 317.08 295.27 203.13 12.45 -1.60 -6.88
North Central 70.09 66.19 73.33 74.35 75.49 -5.56 10.79 1.39 1.53
North Eastern 39.08 26.86 30.97 32.85 47.72 -31.27 15.30 6.07 45.27
NorthEast Frontier 6.55 10.79 29.78 31.82 14.65 64.73 176.00 106.85 -53.96
North Western 17.84 20.40 27.98 37.64 35.21 14.35 37.16 34.52 -6.46
Southern 187.35 200.49 256.99 236.57 186.97 7.01 28.18 -7.95 -20.97
South Central 143.47 180.31 177.68 228.06 264.83 25.68 -1.46 28.35 16.12
South Eastern 64.76 80.24 58.67 73.61 78.18 23.90 -26.88 25.46 6.21
South East Central 18.63 31.60 35.41 38.12 47.76 69.62 12.06 7.65 25.29
South Western 18.39 30.03 38.80 54.86 69.17 63.30 29.20 41.39 26.08
Western 45.87 63.56 92.49 106.17 106.32 38.57 45.52 14.79 0.14
West Central 27.99 52.37 64.34 79.19 90.40 87.10 22.86 22.83 13.14
Total 929.80 1280.49 1462.08 1580.69 1522.99 37.72 14.18 8.11 -3.65
All Indian 929.80 1280.49 1462.08 1580.72 1520.54
Note Figures of 2012-13 adopted from Part II Detailed Printed Approprition Accounts-2012-13- Annexure-G
Statement showing cumulative balance underMiscellaneous Advances Revenue for 5 years
Balance as on 31st March of the year Percentage increase over previous year
Rs. in crore
ANNEXURE -X
Acceptance Adequate
particulars
and
allocation
Relevant
voucher
Staff Private and
Public
Parties
Want of
connected
vouchers
Other Misc.
Central 63.31 0.00 0.00 4.60 4.70 0.00 0.02 53.99 0.01 0.00
Eastern 38.18 16.12 5.46 0.00 0.00 0.00 16.60 0.89 4.68
East Central 121.51 118.99 0.97 0.00 0.00 0.00 1.55 75.30 0.00
East Coast 51.63 11.97 0.13 0.57 36.68 0.25 2.03 0.00 0.24
Northern 7.55 -39.27 -175.38 2.64 5.55 0.00 0.00 214.01 0.00 0.00
North Central 123.14 0.00 0.00 0.00 0.00 0.00 0.00 123.14 49.81 0.00
North Eastern 14.54 0.00 0.00 0.15 0.00 0.00 0.00 14.39 0.00 3.23
Northeast Frontier 29.81 0.00 0.00 0.00 0.00 0.00 0.00 29.81 0.00 0.00
North Western 20.50 0.00 0.00 0.00 12.68 0.00 0.00 7.82 0.00 0.00
Southern 174.82 10.85 3.30 0.00 3.87 6.20 102.94 47.66 0.96 45.00
South Central 102.82 0.00 0.00 0.00 1.29 1.27 48.57 51.69 0.00 11.66
South Eastern -30.24 0.00 0.00 0.00 8.17 30.74 1.17 -70.32 0.00 0.27
South East Central 19.88 0.00 9.12 0.00 3.18 0.02 6.70 0.86 0.00 0.00
South Western 12.61 0.00 0.00 0.00 0.00 0.00 0.00 12.61 0.00 0.19
Western 87.30 0.00 0.00 0.00 0.00 40.78 0.00 46.52 0.00 0.00
West Central 65.06 0.00 0.00 0.00 0.00 0.00 65.06 0.00 0.00 0.00
Total 902.42 -0.33 -43.97 13.95 40.01 115.69 224.71 552.36 126.97 65.27
Sub-Totals 224.71 552.36 192.24
Indian Railways
Rs. in crore
Misc ItemsAdvances with
155.70-30.35
710.18
Statement showing components of net balance outstanding under MAR relating to period prior to previous year (2012-13)
Items awaiting adjustment for Want of Deposit with
State
Electricity
Boards
Debit
balance
outstanding
CREDITSRailway
ANNEXURE -XI
Railway
Less than
one year
old
Less than
one year
old
Less than
one year
old
Less than
one year
old
Less than
one year
old
Items Amount Amount Year Amount Items Amount Amount Year Amount Items Amount Amount Year Amount Items Amount Amount Year Amount Items Amount Amount Year Amount
Central 1146 5.26 0 1986-00 0.62 1040 3.28 0 1986-00 0.57 931 7.43 0 1986-00 0.528 816 9.27 0 1986-00 0.48
2000-08 1.43 2000-08 0.96 2000-08 0.335 2000-08 0.28
2008-10 3.21 2008-11 1.75 2008-12 6.57 2008-13 8.51
Eastern 11569 17.53 1.94 1957-58 0.0053 11581 17.53 18.45 1957-58 0.0053 11573 16.64 23.27 1957-58 0.0053 11573 16.94 26.37 1957-58 0.0053 11556 13.20 34.94 1957-58 0.0053
East Central Year-wise Break-up is not available with Accounts Office 129 1.15 1.26 1981-82 0.02 200 1.50 0.09 1981-82 0.02 136 1.50 0.09 1981-82 0.02
East Coast 1866 44.66 5.28 1975-00 10.72 1672 45.51 13.96 1975-00 10.71 1919 46.34 24.42 1988-00 0.96 1947 43.31 27.93 1988-00 0.95 1554 62.38 19.64 1988-00 0.93
2000-08 27.13 2000-09 33.34 2000-10 33.21 2000-11 32.13 2000-12 40.87
2008-09 6.73 2009-10 1.49 2010-11 12.56 2011-12 10.23 2012-13 20.58
Northern 143.57 -47.15 1996-97 5.12 79.08 213.95 1996-97 5.19 274.31 50.04 1996-97 5.19 -10.48 331.55 1996-97 4.87 249.59 54.11
prior to
2012-13 7.54
2012-13 242.05
North Central 19 56.30 26 0.76 65.43 18 1.55 9.96 2005-06 0.02 14 0.32 6.70 2006-07 0.01 0.21 1.85 2009-10 0.01
North Eastern 1025 5.80 33.28 1950-00 0.66 1110 10.49 16.37 1950-00 0.66 661 16.22 14.75 1950-00 0.65 732 24.19 8.65 1950-00 0.65 981 25.01 22.71 1950-00 0.65
2000-08 2.76 2000-08 2.49 2000-08 1.07 2000-08 0.64 2000-08 0.18
2008-09 2.38 2008-10 7.34 2008-11 14.50 2008-12 22.91 2008-13 24.18
Northeast Frontier 177 1.48 5.07 2002-03 0.48 105 2.5 8.29 2009-10 0.54 33 4.87 24.91 2010-11 1.51 21 9.26 22.56 2011-12 1.41 13 9.40 5.27 2012-13 4.90
North Western NA NA NA NA NA NA 24.30 1.60
prior to
2009-10 10.63 NA 15.08 6.93
prior to
2010-11 14.07 NA 20.75 6.37
prior to
2011-12 14.50 NA 26.08 -1.42
prior to
2012-13 20.50
2009-10 13.67 2010-11 1.01 2011-12 6.25 2012-13 5.58
Southern 8977 112.99 68.54 1947 0.14 9264 107.42 87.25 1947 0.14 10169 107.68 143.48 1947 0.14 10623 109.32 120.93 1947 0.14 NA 149.89 37.08 1992-00 18.97
1979-80 0.01 1979-80 0.01 1979-80 0.01 1979-80 0.01 2000-08 40.55
1980-81 0.02 1980-81 0.02 1980-81 0.02 1980-81 0.02 2008-13 90.37
South Central 2275 100.03 43.44 1990-00 2.15 2721 116.22 65.84 1990-00 2.00 3111 124.69 54.72 1990-00 2.00 3551 93.04 136.95 1990-00 2.00 3332 52.53 212.30 1990-00 1.76
2000-08 87.95 2000-08 84.98 2000-08 83.09 2000-08 50.37 2000-08 8.51
2008-09 9.93 2008-10 29.24 2008-11 39.60 2008-12 40.67 2008-13 42.26
South Eastern NA 47.72 14.40
Prior to
08-09 39.10 NA 61.52 16.08
Prior to
09-10 53.39 NA 66.04 -10.48
Prior to
2010-11 54.28 NA -14.21 84.71
Prior to
2011-12 59.28 NA 28.64 49.54
Prior to
2012-13 -30.51
2008-09 8.62 2009-10 8.13 2010-11 11.76 2011-12 -73.49 2012-13 59.15
South East Central Matter has been taken up with RlyAdmn. Reply is awaited
South Western 1909 -9.88 3.43 1978-79 0.0021 1726 14.25 2.13 1978-79 0.0021 1809 24.92 14.76 1978-79 0.0021 2329 14.56 12.51 1978-79 0.0021 2343 22.94 5.13 1978-79 0.0021
Western 1540 24.72 NA NA NA 1838 26.01 29.001985-2000 4.56 1825 29.68 54.241985-2000 3.53 1592 30.33 67.271985-2000 3.47 1648 28.55 74.871985-2000 3.45
2000-08 4.23 2000-08 3.85 2000-08 3.72 2000-08 3.59
2008-10 17.22 2008-11 22.30 2008-12 23.14 2008-13 21.37
West Central 710 41.30 -12.601982-2000 1.0831 803 25.15 27.921982-2000 1.0831 810 48.86 16.191982-2000 1.0761 884 58.24 21.661982-2000 1.0761 743 65.12 25.281982-2000 1.0761
2000-08 1.8458 2000-08 0.6384 2000-08 0.4090 2000-08 0.3384 2000-08 0.3016
2008-09 39.4600 2008-10 23.4285 2008-11 47.3787 2008-12 56.8262 2008-13 63.7453
Total 30067 586.22 115.63 31992 536.00 566.27 33097 781.31 428.45 34397 404.50 874.25 23122 744.31 541.39
Note
At the end of 31.03.2010 At the end of 31.03.2011 At the end of 31.03.2012
1285.70701.85
Over one year oldOldest item relates to
the year
Oldest item relates to
the year
Figures adopted from the information furnished by the Zonal Railways
Over one year old Oldest item relates to
the year
Over one year old Oldest item relates to
the year
Over one year old Oldest item relates to
the year
Over one year old
Figures in crores of Rs.
Misc Advances (Revenue)
At the end of 31.03.2014At the end of 31.03.2013
Statement showing the details of outstanding balances over one year and less than one year old under Misc Advances Revenue for the period from 2009-10 to 2013-14
Figures in crores of Rs.
Misc Advances (Revenue) Misc Advances (Revenue)Misc Advances (Revenue) Misc Advances (Revenue)
Railway Debit Balance
outstanding
Failure to
link debits
received
Non receipt of
credits for
material
received
Cost of
Missing
Wagons
Advance
Payments
made
Rejected
Material
Other Misc
Items
Year of
the oldest
item
Reasons
Central 0.25 0.00 0.00 0.00 0.00 0.25 0.00
Eastern 2028.11 0.25 2026.76 0.00 0.00 0.04 1.06 1999-2000
East Central 3.03 0.00 0.00 0.00 3.03 0.00 0.00 2004 Not Available
East Coast 0 0.00 0.00 0.00 0.00 0.00 0.00
Northern 0 0.00 0.00 0.00 0.00 0.00 0.00 N/A
North Central 2790.40 0.00 0.00 0.00 0.00 0.00 2790.40
North Eastern 3.89 0.00 0.00 0.00 0.00 0.08 3.81 1999-00 3.78 loan to other rlys
Northeast Frontier 35.60 0.00 0.00 0.00 0.00 0.00 35.60 2011-12
Due to non-receipt of credits
for material received & failure
to link debits received
North Western 107.48 0.00 0.00 0.00 0.00 0.00 107.48 N/A Not Available
Southern 0.13 0.00 0.00 0.00 0.13 0.00 0.00 1990-91
South Central 23.61 23.61 0.00 0.00 0.00 0.00 0.00
South Eastern 6.96 0.00 4.53 0.00 0.00 0.00 2.43 2011-12 NA
South East Central 3.31 0.00 0.00 0.00 0.00 0.00 3.31 2009-10
Due to failure of matching in
the system due minor
mismatch of data
South Western 0.79 0.00 0.00 0.00 0.00 0.00 0.79 N/A
Western 4.30 0.00 0.00 0.00 0.00 0.00 4.30 4.30 loan to other rlys
West Central 7.92 7.92 0.00 0.00 0.00 0.00 0.00 2005-06
CLW 10.37 0.72 8.84 0.00 0.81 0.00 0.00
RWF 23.93 23.93 0.00 0.00 0.00 0.00 0.00 2003
Due to difficulty in linking
debits and credits for want of
despatch details which are not
available in Sale Issue Notes
DMW 3.92 0.00 2.10 0.00 1.24 0.58 0.00 1986Material rejected. Most of the
firms closed.
DLW 19.69 0.00 19.69 0.00 0.00 0.00 0.00
ICF 1.46 0.00 0.00 0.00 1.40 0.00 0.06
1989-90
Items under review for which
advance payments have been
made and claims requested
from Railway Board towards
short landing of material
RCF/Kapurthala 0.87 0.00 0.00 0.00 0.00 0.87 0.00 2010Advance Payment made but
material rejected
Total 5076.02 56.43 2061.92 0 6.61 1.82 2949.24
Details of Debit balance outstanding under Purchase Suspense relating to period prior to previous year (2012-13)
Rs. in crore
ANNEXURE -XII
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central 0.17 0.10 0.07 0.00 0 0 0
Eastern 0.05 0.12 0.38 0.31 0.25 863.11 863.11 0 2026.76
East Central 0 0 0 0 0 0
East Coast 387.74 491.38 484.19 0.00 0.00 0 0 0 0.00 0.00
Northern 0 0 0 0 0 0
North Central 0 0 0 0 0 0
North Eastern 3.31 0 0 0 0 3.98
Northeast Frontier 0 0 0 0 0 0
North Western 0 0 0 0 0 0
Southern 0 0 0 0 0 0
South Central 0 0 0 23.61 0 0 0
South Eastern 13.60 17.73 4.57 3.90 0 0 21.50 3.34 4.53
South East Central 0 0 0 0 0 0
South Western 0 0 0 0 0 0
Western 0 0 0 0 0 0
West Central 30.73 23.39 48.42 12.88 7.92 0 0 0
CLW 4.42 27.46 1.21 3.49 0.72 0 0 17.88 4.00 8.84
RWF 6.54 60.41 0 35.37 23.93 0 0 0
DMW 0.00 0.00 0.00 2.17 2.17 0.00 6.11 2.10
DLW 0.00 0.87 0.00 7.30 0.00 0.00 3.28 19.69
ICF 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
RCF/Kapurthala 0.00 0.00 0.00 0.00 0.00 0.00
Total 446.56 621.46 538.84 63.25 56.43 865.28 865.28 46.64 13.45 2061.92
ANNEXURE -XIII
Statement showing details of debit balance under Purchases from 2009-10 to 2013-14
Rs. in crore
1.Failure to link debits received 2.Non receipt of credits for material received
ANNEXURE -XIII(Contd.)
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central 0 0 0 0 0 0
Eastern 0 1105.41 0 0 0 0.04
East Central 0 0 0 0.00 0.00 0.55 0.96 1.20 1.12 3.03
East Coast 0 0 0 0.00 0.00 0 0 0
Northern 0 0 0 0.00 0.00 0 0 0
North Central 0 0 0 0 0 0
North Eastern 5.75 16.80 0 0.00 0.00 0 0 0
Northeast Frontier 0 0 0 0 0 0
North Western 89.90 98.67 30.18 0 0 0
Southern 0 0 0 0.00 0.00 0.29 0.36 0.38 0.16 0.13
South Central 0 0 0 0.00 0.00 0 0 0
South Eastern 0 0 0 0.00 0.00 0 0 0
South East Central 0 0 0 0.00 0.00 0 0 0
South Western 0 0 0 0.00 0.00 0 0 1.12
Western 0 0 0 0.00 0.00 0 0 0
West Central 0 0 0 0.00 0.00 0 0 0
CLW 0 0 0 29.94 4.40 3.80 0.81
RWF 0 0 0 0 0 0
DMW 0 0 0 0.00 0.00 0.44 1.50 2.09 2.91 1.24
DLW 0 0 0
ICF 0 0 0 0.00 0.00 0.91 1.06 0 1.20 1.40
RCF/Kapurthala 0.00 0.00 0.00 0.00 0.00 0 0 0
Total 95.65 1220.88 30.18 0.00 0.00 32.13 8.28 8.63 5.39 6.61
3.Cost of Missing Coal Wagons 4.Advance Payments made
Statement showing details of debit balance under Purchases from 2009-10 to 2013-14
Rs. in crore
ANNEXURE -XIII(Contd.)
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central 0.52 0.45 0.50 0.25 0.25 0 0 0 0.06
Eastern 0.09 0.16 0 0.04 0.04 0.02 0.02 1417.38 1.06
East Central 0 0 0 0 0 0
East Coast 0 0 0 0 0 0
Northern 0 0 0 0 0 0
North Central 0 0 0 686.24 1127.89 1637.52 2195.56 2790.40
North Eastern 0.33 0.21 0.13 0.08 5.69 11.84 1.81 3.93 3.81
Northeast Frontier 0 0 0 41.72 0 579.48 146.77 35.60
North Western 0 0 0 334.31 277.77 343.73 184.10 107.48
Southern 0 0 0 0 0 0
South Central 0 0 0 0 0 0
South Eastern 0 0 0 17.93 1.92 2.13 0 2.43
South East Central 0 0 0 0 2.13 2.78 0.28 3.31
South Western 0 0 0 1.70 0.98 0 0.92 0.79
Western 0 0 0 14.77 0 0 4.44 4.30
West Central 0 0 0 0 0 0
CLW 0 0 0 14.81 0 0 3.41
RWF 0 0 0 0 0 66.27
DMW 0.03 0.04 0.52 0.70 0.58 3.92 3.90 0.00
DLW
ICF 0 0 0 0 0 0 0.06
RCF/Kapurthala 0 1.93 1.42 0.24 0.87 8.85 0 0
Total 0.97 2.79 2.57 19.16 1.82 1113.95 1426.66 4048.97 2539.47 2949.24
Statement showing details of debit balance under Purchases from 2009-10 to 2013-14
Rs. in crore
5.Rejected Material 6.Other Misc Items
ANNEXURE -XIII(Contd.)
Railway
2009-10 2010-11 2011-12 2012-13 2013-14
Central 0.69 0.55 0.57 0.31 0.25
Eastern 863.27 1968.82 1417.80 0.35 2028.11
East Central 0.55 0.96 1.20 1.12 3.03
East Coast 387.74 491.38 484.19 0.00 0.00
Northern 0.00 0.00 0.00 0.00 0.00
North Central 686.24 1127.89 1637.52 2195.56 2790.40
North Eastern 15.08 28.85 5.92 3.93 3.89
Northeast Frontier 41.72 0.00 579.48 146.77 35.60
North Western 424.21 376.44 373.91 184.10 107.48
Southern 0.29 0.36 0.38 0.16 0.13
South Central 0.00 0.00 0.00 0.00 23.61
South Eastern 15.52 19.86 26.07 25.17 6.96
South East Central 0.00 2.13 2.78 0.28 3.31
South Western 1.70 0.98 1.12 0.92 0.79
Western 14.77 0.00 0.00 4.44 4.30
West Central 30.73 23.39 48.42 12.88 7.92
CLW 49.17 31.86 22.89 10.90 10.37
RWF 6.54 60.41 66.27 35.37 23.93
DMW 6.56 7.61 2.61 9.72 3.92
DLW 0.00 0.87 3.28 7.30 19.69
ICF 0.91 1.06 0.00 1.20 1.46
RCF/Kapurthala 8.85 1.93 1.42 0.24 0.87
Total 2554.54 4145.35 4675.83 2640.72 5076.02
Comp Claims 26.30 49.95 10.53
MTP/Kolkata 5.78 9.61 9.46
Loan to other Rlys 0 0 9.95
2586.62 4204.91 4705.77 2640.72 5076.02
Rs. in crore
Total Debit Balances (1 to 6)
Statement showing details of debit balance under Purchases from 2009-10 to 2013-14
Railway Credit
Balance
outstanding
Failure to link
corresponding
debits for want
of relevant
vouchers etc
Cost of
Missing
/diverted
Wagons
Non receipt
of debits
Stores
received but
payments
not made
Other Misc
Items
Year of the
oldest item
Reasons
Central 7.04 0 0 0.27 6.08 0.69
Eastern 2029.56 0.59 0 0 2026.90 2.07 2010-11 Not tallying with total
East Central 2.02 0 0 0 2.02 0 Not Available
East Coast 0 0 0 0 0 0
Northern -37.52 0 0 0 0 -37.52 N/A
North Central 2706.84 0 0 0 0 2706.84
North Eastern 3.04 2.63 0 0 0 0.41 1999-00
Northeast Frontier 30.09 0 0 0 0 30.09 2012-13
Due to failure to link corresponding
debits
North Western 62.27 0 0 0 0 62.27 N/A Not Available
Southern -3.79 0 -3.79 0 0 0 2008-09
South Central 23.70 23.70 0 0 0 0 2003-04
South Eastern 6.81 0 0 4.56 2.25 0 2011-12
South East Central 5.27 0 0 0 0 5.27 2008-09 Foreign railways debit are not received
South Western 0.74 0 0 0 0 0.74 N/A
Western 33.63 0 0 33.63 0 0
West Central 44.11 44.11 0 0 0 0 2003-04
CLW 10.12 9.36 0 0 0 0.76
RWF 47.22 0 0 47.22 0 0 2003
Due to non-receipt of corresponiding debits from
other Railways
DMW 9.64 0 0 0 1.98 7.66 2000-01 Stores received but payments not made etc.
DLW 23.95 23.95 0 0 0 0
ICF 12.75 0 0 12.74 0 0.01 2010-11
TCs/Schedules/Bills not received and amount
under review
RCF/Kapurthala 9.20 9.20 0 0 0 0 2010 Non-adjustment of recovered liquidated damages
Total 5026.69 113.54 -3.79 98.42 2039.23 2779.29
Rs. in crore
Details of Credit balance outstanding under Purchase Suspense relating to period prior to previous year(2012-13)
ANNEXURE -XIV
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central 0 6.50 0 3.28 0 0
Eastern 2.10 3.81 0 0.33 0.59 905.49 1140.10 0
East Central 0 0 0 0 0 0 0 0
East Coast 400.72 457.23 510.97 0 0 0 0 0 0 0
Northern -24.06 -36.38 9.21 -37.77 -0.94 19.18 0 0 0
North Central 0 0 0 0 0 0
North Eastern 3.64 3.75 2.75 2.14 2.63 8.94 23.98 0 0 0
Northeast Frontier 0 0 0 0 0 0 0 0
North Western 0 0 0 84.84 99.14 28.95
Southern 0.57 0 0 0 0.41 0.50 0.86 -3.79
South Central 0 0 0 23.70 0.09 0 0 0 0
South Eastern 25.82 15.29 1.58 1.47 0 0 0 0 0
South East Central 0 0 0 0 0 0 0 0
South Western 0 0 0 0 0 0 0 0
Western 0 0 0 0 0 0 0 0
West Central 25.58 34.14 25.74 15.04 44.11 0 0 0 0 0
CLW 11.87 2.84 4.02 3.70 9.36 0 0 0 0 0
RWF 34.70 0 0 0 0 0 0 0
DMW 0 0 0 0 0 0 0 0
DLW 2.55 0 2.26 10.18 23.95 0 0 0
ICF 0 0 0 0.05 0 0 0 0 0
RCF/Kapurthala 0 0 0 9.20 0 0 0 0 0
Total 483.49 487.18 556.53 -4.86 113.54 1001.70 1282.81 29.45 0.86 -3.79
ANNEXURE -XV
Statement showing details of Credit Balance under Purchases relating to old periods from 2009-10 to 2013-14
Rs. in crore
1.Failure to link debits for want of vouchers 2.Cost of Missing Coal/Oil Wagons
ANNEXURE -XV (Contd.)
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central 0.10 0.16 0.91 0.16 0.27 1.00 0.56 11.36 3.16 6.08
Eastern 0 0 0.36 0 0 1465.76 2026.90
East Central 0 0 0.07 0.84 1.00 1.25 2.02
East Coast 0 0 0 0 0
Northern -28.82 -20.77 -15.15 0 0 -16.56
North Central 0 0 0 0 0
North Eastern 0 0 0 0 0
Northeast Frontier 0 0 0 0 0
North Western 0 0 1.13 0 0 0
Southern 0 0 0.42 0.41 0.26 0.47
South Central 0 2.44 0.09 0.09 0 0 0
South Eastern 28.95 28.29 23.96 12.16 4.56 0 1.61 0 2.92 2.25
South East Central 0 0 0 0 0
South Western 0 0 0 0 1.09
Western 34.55 37.94 34.00 30.64 33.63 0 0 0
West Central 0 0 0 0 0
CLW 0 16.11 15.95 4.95 0 0 0
RWF 0 77.15 50.82 47.22 0 0 0
DMW 1.52 0 6.02 14.54 0 0 4.01 2.04 1.98
DLW 0 0 0 0 4.26 0
ICF 6.16 11.14 14.94 18.25 12.74 0 0 0
RCF/Kapurthala 10.81 0 0 0 0 0 10.92
Total 53.27 152.46 82.21 131.61 98.42 1.49 7.68 1466.92 20.76 2039.23
3.Non receipt of Debits
Statement showing details of Credit Balance under Purchases relating to old periods from 2009-10 to 2013-14
Rs. in crore
4.Stores received but payments not made
ANNEXURE -XV (Contd.)
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central 0.07 0 0 3.64 0.69 4.45 7.22 12.27 6.96 7.04
Eastern 0.05 0.18 1.05 0.21 2.07 907.64 1144.09 1467.17 0.54 2029.56
East Central 0 0 0 0.07 0.84 1.00 1.25 2.02
East Coast 0 0 0 0 0 400.72 457.23 510.97 0 0
Northern 0 0 0 -37.52 -53.82 -37.97 -22.5 -37.77 -37.52
North Central 618.51 1054.27 1562.16 2115.26 2706.84 618.51 1054.27 1562.16 2115.26 2706.84
North Eastern 0.91 0.94 0.96 0.43 0.41 13.49 28.67 3.71 2.57 3.04
Northeast Frontier 47.27 181.09 558.59 45.88 30.09 47.27 181.09 558.59 45.88 30.09
North Western 265.62 216.92 287.28 124.03 62.27 350.46 316.06 317.36 124.03 62.27
Southern 0 0 0 0.99 0.82 0.76 1.33 -3.79
South Central 0 0 0 0.09 2.44 0.09 0.09 23.7
South Eastern 0.71 0.14 0 55.48 45.33 25.54 16.55 6.81
South East Central 0 0 21.96 4.12 5.27 0 0 21.96 4.12 5.27
South Western 1.63 1.06 0 0.71 0.74 1.63 1.06 1.09 0.71 0.74
Western 0 0 0 34.55 37.94 34.00 30.64 33.63
West Central 0 0 0 25.58 34.14 25.74 15.04 44.11
CLW 0 0 0 0.76 11.87 18.95 19.97 8.65 10.12
RWF 0 0 70.60 34.7 77.15 70.6 50.82 47.22
DMW 8.31 9.30 7.66 9.83 9.30 10.03 16.58 9.64
DLW 2.55 4.26 2.26 10.18 23.95
ICF 0 0 0 0.01 6.16 11.14 14.94 18.30 12.75
RCF/Kapurthala 0 0 0 10.81 0 0 10.92 9.20
Total 943.08 1463.9 2502.6 2294.28 2779.29 2483.03 3394.03 4637.71 2442.65 5026.69
Statement showing details of Credit Balance under Purchases relating to old periods from 2009-10 to 2013-14
Rs. in crore
5.Other Misc Items Total Credit Balances (1 to 5)
Railway Debit Balance
outstanding
Difference in the
figures of
Computerised Stores
Ledger and General
Books
Rates as priced on Computer
are not in accordance with
Para 210-S
Quantities
without
Value
Value
without
Quantities
Minus
Quantities
Minus
Values
Minus
Quantities
and Minus
Values
Reasons
Central 89.96 0.89
Due to some JV not
accepted in system
Eastern 107.24
East Central 1285.23
East Coast 51.02 11.20
Northern 271.57 25.00 -
North Central 170.17
North Eastern 137.31
Northeast Frontier -28.82 -28.82
North Western 25.74 Not Available
Southern 161.67 6687
South Central 160.67
South Eastern 161.01 -17.56
Receipt Notes not
accounted for
South East Central 34.43
South Western 54.82
Western -15.30
West Central 79.94 21.80
CLW 20.91
RWF 208.36
DMW 170.12
DLW 550.83
ICF 330.75
Both BAR & latest
purchase rates are being
adopted 9 84 68 3 Not Available
RCF/Kapurthala 305.40
Metro/Kolkata 15.29
Total 4348.32 12.51 0 6696 84 0 68 3
Note
Details of major components of balance outstanding under Stores Suspense (2013-14)
Figures adopted from the information furnished by the Zonal Railways
Rs. in crore
ANNEXURE -XVI
ANNEXURE -XVII
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central 5.18 0.42 0.51 0.92 -0.76 0.00 0.00 0.00 0.00 0.00 162.30 135.05 120.72 106.54 -12.74
Eastern 1.09 2.91 1.88 1.44 1.00 0.00 0.00 0.00 0.00 0.00 10.49 19.96 13.85 6.88 17.85
East Central 0.00 0.00 -0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
East Coast 1.26 0.00 0.02 0.02 0.11 0.08 0.00 0.00 0.00 0.00 0.57 0.79 0.58 0.11 0.11
Northern 6.58 3.80 8.12 2.56 2.49 4.53 9.21 8.92 15.99 14.11 58.83 70.92 62.92 109.70 102.00
North Central 0.07 0.03 0.02 0.18 0.02 0.00 0.00 0.00 0.00 0.00 102.03 55.69 85.99 86.24 78.85
North Eastern 0.86 0.55 0.26 0.23 0.86 0.24 0.93 0.76 0.21 0.19 0.04 1.53 1.12 1.56 0.88
Northeast Frontier 0.00 0.46 4.71 0.00 0.45 0.00 0.00 0.00 0.00 0.00 13.00 3.48 1.06 1.93 9.91
North Western 1.44 0.33 0.05 0.42 0.03 0.03 0.00 0.00 0.01 0.01 2.00 4.01 5.74 3.09 14.04
Southern 0.19 0.16 1.53 1.32 0.91 6.00 7.93 9.63 2.53 1.64 27.12 63.30 80.13 31.17 30.60
South Central -0.06 0.78 -0.24 -0.52 4.07 -0.05 0.00 2.53 0.00 0.00 -0.39 0.02 0.00 0.27 2.23
South Eastern 0.01 0.01 0.28 0.93 0.01 0.00 0.11 0.00 0.00 0.00 10.10 14.78 5.08 4.43 30.70
South East Central 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.43 1.02 1.37 1.02 1.13
South Western 1.80 0.55 0.02 0.68 0.23 0.00 0.00 0.00 0.00 0.00 0.02 0.00 0.16 0.00 0.00
Western 14.97 1.13 1.40 1.01 1.02 10.29 5.19 3.78 6.48 3.20 15.50 20.03 10.67 11.14 6.24
West Central 0.26 0.78 1.09 0.01 -0.55 0.00 2.84 -5.48 -3.80 -13.30 94.34 173.78 150.21 -23.10 31.76
CLW 0.82 4.06 0.03 0.01 0.03 0.00 0.00 0.00 0.00 0.00 5.97 3.79 1.63 75.55 208.84
RWF 0.01 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.98 9.72 0.41 7.45 0.84
DMW 0.00 0.00 0.38 0.25 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
DLW 0.16 3.12 4.75 0.37 1.63 0.00 0.00 0.00 0.00 0.00 0.77 0.62 0.00 0.64 1.58
ICF 1.79 12.77 7.05 1.48 0.45 0.01 0.32 2.15 3.74 2.34 3.35 16.50 2.52 1.71 2.87
RCF/Kapurthala 0.06 0.06 0.76 1.37 0.06 0.55 0.00 0.00 0.00 0.00 10.19 0.15 19.33 6.08 0.50
Total 36.49 31.93 32.60 12.68 12.08 21.68 26.53 22.29 25.16 8.19 523.64 595.14 563.49 432.41 528.19
Details of Deficiency in stores for the period from 2009-10 to 2013-14as per Stores Transactions
Due to Stock Verification Due to Revaluation of Stores Miscellaneous
Rs. in crore
Railway Debit Balance
outstanding
Balance relating to
jobs undertaken
for outsiders
without Deposit or
Less Deposit
Balance
outstanding on
account of
improper
Sanction
Balance
outstanding on
account of
improper Work
Order
Non acceptance
of debits due to
retrospective
revision of Cost
Inefficient
Balances
Old items
awaiting
acceptance
Year of the oldest item
Central 6.87 2013-14
Eastern 34.28 24.35
East Central 161.64
East Coast 0.81
Northern94.23
0.12
North Central 4.55 2013-14
North Eastern 87.64 4.51 0.99 1995
Northeast Frontier 38.35 38.35 2010-11
North Western 10.17 4.44 5.73 Nov'08
Southern 52.81
South Central 9.27 Current
South Eastern 94.78 NA
South East Central 12.07 4.79 7.28 2013-14
South Western 14.03
Western 16.98 6.75 2013-14
West Central 5.24 Current
CLW 1.85 1.85 2004-05
RWF 174.26
DMW 71.23
DLW 251.85 0.32 2009
ICF 156.78 59.33
RCF/Kapurthala 80.36 2011
Total 1380.05 92.63 0.99 0.00 17.39 0.00 47.80
Note
Details of Debit balance outstanding under Workshop Manufacture Suspense to end of 2013-14
Rs. in crore
Cr.awaited from Stores Rs.9.93
Crores
Figures adopted from the information furnished by the Zonal Railways
1.14 cr 1967-93 AND Rs.1.57 cr
2009-10
ANNEXURE -XVIII
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14 2009-10 2010-11 2011-12 2012-13 2013-14
Central -0.23 -0.23 -0.23 -0.23 -0.23 -209.85 36.51 50.29 19.46 31.15 560.48 530.49 579.32 547.64 35.12
Eastern -0.07 -0.02 -0.05 -0.12 0.07 76.63 59.91 138.32 244.46 208.40 -5.19 98.80 33.61 110.98 136.12
East Central -0.06 -0.13 -0.15 -0.11 -0.12 -33.54 -107.60 -93.33 -28.53 -32.00 -231.91 -317.91 287.35 447.20 605.09
East Coast 0.00 0.00 0.00 0.00 0.00 -67.90 -88.80 -81.68 -45.98 -106.58 69.78 92.28 84.25 42.39 91.10
Northern -0.29 -0.22 -0.19 -0.20 -0.21 312.18 -67.04 366.50 327.50 386.42 526.55 340.86 304.42 245.03 537.06
North Central 0.10 0.10 0.10 0.10 0.00 -4.25 -4.53 -6.51 -24.56 -14.20 49.10 72.87 104.76 45.29 96.39
North Eastern -0.02 -0.02 0.00 0.00 0.00 159.25 159.77 152.31 157.66 166.65 22.71 32.59 55.99 47.86 119.40
Northeast Frontier 0.00 0.00 0.00 0.00 0.00 -645.04 -570.17 -86.45 -52.97 -111.48 751.57 904.13 227.49 223.57 218.21
North Western 0.00 0.00 0.00 0.00 0.00 -39.53 -21.35 -20.24 -19.94 -18.20 -115.15 -110.72 -110.37 -115.34 -92.43
Southern -0.50 -0.53 -0.55 -0.62 -0.08 -114.13 -51.94 -26.76 -8.28 -111.17 143.14 216.32 133.28 -8.13 124.71
South Central 0.02 0.03 0.03 0.03 0.00 57.48 55.10 83.96 114.82 122.46 189.85 288.15 202.63 307.01 340.51
South Eastern -3.30 -3.95 -3.86 -3.92 -4.02 49.47 -3.88 18.95 300.96 258.43 100.65 60.35 60.41 97.70 114.13
South East Central 0.00 0.00 0.00 0.00 0.00 -53.98 25.94 -7.10 -18.25 -20.94 20.33 22.86 -13.87 -8.48 11.96
South Western 0.35 0.32 0.33 0.66 0.32 -522.88 -95.99 -79.67 -72.36 -89.89 135.25 120.05 117.11 80.88 98.78
Western 0.77 0.78 0.77 0.78 0.77 43.95 55.47 114.56 58.17 41.66 291.97 254.88 231.13 225.13 254.63
West Central 0.00 0.00 0.00 0.00 0.00 23.29 41.33 26.51 26.85 42.01 64.84 78.79 63.81 30.27 101.76
CLW 0.00 0.00 0.00 0.00 0.00 -0.65 -0.43 0.09 0.69 -0.26 6.52 0.88 2.16 9.28 4.72
RWF 0.00 0.00 0.00 0.00 0.00 -0.01 -0.05 0.12 0.01 0.00 4.67 18.00 4.60 4.50 5.59
DLW 0.00 0.00 0.00 0.00 0.00 -0.52 -11.69 -0.29 -0.20 -0.30 1.55 1.59 45.46 -11.31 -12.31
DMW 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.03 7.24 4.57 1.93 1.87
ICF 0.00 0.00 0.00 0.00 0.00 -1.11 -18.41 -5.45 -0.52 0.87 49.48 10.73 5.55 10.11 4.90
RCF/Kapurthala 0.00 0.00 0.00 0.00 0.00 -0.53 -0.65 -0.25 -0.23 -0.10 12.47 17.55 0.14 23.22 27.24
RE 0.00 0.00 0.00 0.00 0.00 0.78 0.77 6.50 10.78 -14.36 2.18 0.50 2.42 10.90 41.96
COFMOW 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16.45 3.20 12.66 2.67 1.68
Metro Kolkata 0.00 0.00 0.00 0.00 0.00 -1.28 -2.94 -4.24 -1.28 0.03 14.15 13.43 29.09 18.39 24.59
MTP/NDLS 0.00 0.00 0.00 0.00 0.00 -0.01 -0.01 -0.01 -0.01 -0.01 0.00 0.00 0.00 0.00 0.00
MTP/Chennai 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.98 2.42 1.23 31.37 1.80
Total -3.23 -3.87 -3.80 -3.63 -3.50 -972.18 -610.68 546.13 988.25 738.59 2690.45 2760.33 2469.20 2420.06 2894.58
Indian Railways -3.23 -3.87 -3.80 -3.63 -3.14 -972.18 -610.68 546.13 988.25 703.34 2690.45 2760.33 2469.20 2420.06 2882.98
DIFFERENCE 0.00 0.00 0.00 0.00 0.36 0.00 0.00 0.00 0.00 -35.25 0.00 0.00 0.00 0.00 -11.60
Note Figures of 2009-10 to 2012-13 adopted from Part II Detailed Printed Approprition Accounts-2012-13- Annexure-G
ANNEXURE -XIX
Details of Balances under RBS, RIB and Cheques and Bills as on 31st March 2010 to 31st March 2014
Reserve Bank Suspense Remittance into Bank Cheques and Bills
Rs. in crore
Railway
2009-10 2010-11 2011-12 2012-13 2013-14 2010-11 2011-12 2012-13 2013-14
Central -0.99 -2.54 -3.38 -3.33 -3.06 157 33 -1 -8
Eastern 4.80 7.34 7.38 7.37 41.39 53 1 0 462
East Central 8.59 12.42 8.24 9.71 10.79 45 -34 18 11
East Coast 0.00 0.00 0.00 0.00 0.00 0 0 0 0
Northern 62.31 59.05 64.47 75.35 47.36 -5 9 17 -37
North Central 6.14 4.72 4.72 7.80 8.72 -23 0 65 12
North Eastern 3.55 2.64 2.36 2.06 4.08 -26 -11 -13 98
Northeast Frontier 84.02 72.41 19.74 1.82 29.74 59 73 -91 1534
North Western 14.09 7.07 16.97 18.79 29.43 -50 140 11 57
Southern 10.44 17.27 18.59 51.54 41.56 65 8 177 -19
South Central 0.94 1.63 3.03 8.40 8.86 73 86 177 5
South Eastern -2.06 -1.21 -102.68 -103.84 0.00 -41 8386 1 -100
South East Central 0.00 0.00 0.00 0.00 0.00 0 0 0 0
South Western 3.88 50.05 5.55 5.58 4.59 0 -89 1 -18
Western 8.34 9.54 11.20 22.14 15.99 14 17 98 -28
West Central 6.31 19.44 14.00 19.89 14.81 208 -28 42 -26
CLW 0.00 0.00 0.00 0.00 0.00 0 0 0 0
RWF 0.00 0.00 0.00 0.00 0.00 0 0 0 0
DMW 0.00 0.00 0.00 0.00 0.00 0 0 0 0
DLW 0.00 0.00 0.00 0.00 0.00 0 0 0 0
ICF 0.09 0.12 0.13 0.09 0.00 33 8 -31 -100
RCF/Kapurthala 0.00 0.00 0.00 0.00 0.00 0 0 0 0
RE 0.00 0.00 0.00 0.00 0.00 0 0 0 0
COFMOW 0.04 0.03 0.05 0.08 0.01 -25 67 60 -88
Metro Kolkata 0.00 0.00 0.00 0.00 0.00 0 0 0 0
MTP/Chennai 0.00 0.00 0.00 0.00 0.00 0 0 0 0
MTP/Delhi 0.00 0.00 0.00 0.00 0.00 0 0 0 0
Total 210.49 259.98 70.37 123.45 254.27
Indian Railways 210.49 259.98 70.37 123.45 240.51
DIFFERENCE 0.00 0.00 0.00 0.00 -13.76
Note
Rs. in crore
ANNEXURE -XX
Details of Balances under PAO Suspense as on 31st March 2010 to 31st March 2014
PAO Suspense Percentage increase over previous year
Figures of 2009-10 to 2012-13 adopted from Part II Detailed Printed Approprition Accounts-2012-13- Annexure-G
COST OF COMMERCIAL STAFF Annexure-VI(a)SCR
NAMERAISED YEAR
Amt.pertaining
to 2012-13 REALISED YEAR
Amt.pertaining
to 2012-13
SECUNDERABAD DIVISION
1 SIRPUR PAPER MILLS/SKZR 284079 0
2 SCMS/SC 220331 12-13 220331 661446
3 FCI/SNF 626627 12-13 200057 626627 12-13 200057
4 SCCL/Mandamarri 1491245 12-13 642647 1075207 12-13 522513
5 SCCL/BDCR 1729639 12-13 604685 2621094 12-13 1496140
6 KTPG/Gajulagudem 2388271 5313585
7 SCCL/Yellandu 866317 12-13 436944 1201184 12-13 785076
8 Kesoram Cements/Raghavapuram 1959774 12-13 561692 2423165 12-13 1530176
9 MSEB/PRLI 781855 12-13 161978 1364812 12-13 744935
10 FCI/CHZ 538784 12-13 173481 538784 12-13 173481
11 SCCL/MUGR 1159657 12-13 323619 3175483 12-13 2339445
12 FCI/KZJ 1166179 12-13 363490 1906056 12-13 1103367
13 FCI/KMT 579776 12-13 169323 579776 12-13 169323
14 Ultratech/GDCR 1200736 12-13 468871 1271327 12-13 469462
15 Orient Cements/Mandamarri 1112837 12-13 518607 951012 12-13 523086
16 SCCL/MCI 1516696 12-13 834799 2547008 12-13 1909073
17 Ultratech/MQR 1573118 1573118
18 Vasavadatta cements/Seram 947955 12-13 325484 906677 12-13 295102
19 MGCG/GDCR 862989 850965
20 Madras Cements/JPTN 887155 760714
21 NTPC/RDM 1839574 2238256
22 ZUARI CEMENTS/JPTN 916523 1584609
23 FCI/JMKT 1072601 1072538
24 GXSG/RDM 183857812-13 (405408) 405408 2481655 12-13 1506324
25 GOSG/RDM 1604502 12-13 817160 1604502 12-13 817160
26 RINL/VSP/JPT 576509 12-13 196918 497322 12-13 147731
27 New Sasti Siding / Pandarpavani 780392 12-13 235002 0
2013-14
Statement showing tbe bills receivable amounts raised and realsied during 2013-14 relating to SCRly
COST OF COMMERCIAL STAFF Annexure-VI(a)SCR
NAMERAISED YEAR
Amt.pertaining
to 2012-13 REALISED YEAR
Amt.pertaining
to 2012-13
2013-14
Statement showing tbe bills receivable amounts raised and realsied during 2013-14 relating to SCRly
28 RINL/Karepalli 444595 12-13 161494 371080 12-13 97404
29 IOC/CHZ 458249 12-13 139112 399531 12-13 399531
30 BPCL/CHZ 458249 12-13 139112 399476 12-13 399476
31 SAIL/NPL 570637 12-13 158083 1023857 12-13 668638
32 HPCL/GNN 803925 12-13 259374 1288332 12-13 743781
33 Ambuja Cements/Pandarpavani 1278682 12-13 412563 1181530 12-13 409462
34 Global Coal Mines/ASAF 106272 12-13 106272 0
35 Therma B Power House/RDM 651818 12-13 367006 0
36 IOCL/RDM 449770 12-13 269208 0
37 HPCL/RDM 449771 12-13 269208 170913 12-13 170913
38 APSWC/BN 556900 12-13 220820 566185 12-13 566185
39 India Cement/TDU 587685 12-13 154713 1284285 12-13 851313
40 CONCOR/SNF 1566671 12-13 528462 2146764 12-13 1108555
41 CCI/TDU 461518 12-13 132594 733076 12-13 404152
42 CONCOR/NPL 571735 12-13 159181 522158 12-13 337579
43 New ParliThermal Power Stn/PARLI 234051 12-13 234051 1800816 12-13 1800814
44 UTCS/SKP 344617 12-13 137120 300518 12-13 300518
45 My Home Ind./MellaCheruvu 967172 12-13 288286 1158116 12-13 479230
46 ICL/Parli 678626 12-13 182976 1388579 12-13 1014951
47 RINL/NPL 1349635 12-13 1349635 1349635 12-13 1349635
48 FCI/NDKD 226669 0
TOTAL SC DN 43739946 0 13329766 55911773 0 25834588GUNTAKAL DIVISION
1 KPCL/Krishna 12-13 7795289 0 0 0
2 Dalmia Cements/S.Uppalapadu 12-13 659989 0 0 0
TOTAL GTL DN 8455278
Annexure-VIII(a )-GRP
Figure in crore of Rupees
Year No of posts
approved
forSCR
Total
Expenditure
certified by PAG
(C&CA)
Karnataka
Prorata Cost of
50% expenditure
certified by the
PAG for
reimbursement
by SCR
Reasons for
pendency
2003-04 65 0.72 0.36
2006-07 65 0.85 0.42
2007-08 65 1.04 0.52
2008-09 65 1.15 0.57
2009-10 65 1.28 0.64
2010-11 65 1.44 0.72
Total 3.23
2012-13 3.532013-14 3.22
Total 6.75
3.23
6.75
9.98
2012-13 11.66 2013-14 11.66
2012-13 5.56 2013-14 5.56
2011-12 7.732012-13 & 2013-
1415.46
Total (Rs. Crore) 32.68
GRP/Maharashtra
Statement showing the bills of GRP not provided under Bills Payable (S.C.Railway)
GRP Bills payable to Karnataka/ BangalorePending Payments
Absence of Original
Bills though AG's
Audit Certificate
received
No entries in the register to state
whether pending bills from 2011-12 to
2013-14 were raised by the Karnataka
Govt and passed for payments by SCR
GRP/AP/Secunderabad
GRP/AP/Vijayawada
GRP/AP/Guntakal
Bills received and kept pending for want of AG CertificateGRP/Nagpur/Maharashtra
GRP/Nagpur/Maharashtra
GRP/Andhra Pradesh
GRP/Karnataka
GRP/Maharashtra
TOTAL
Actual of bill passed
during the previous
year adopted for
outstanding bills
2009-
10 2013-14 2009-102013-14
Dr Cr NET Dr Cr NET Dr Dr Dr Dr Dr Cr NET Dr Cr NET
Central 1.94 1.94 4.60 0.01 4.59 2.65 2.80 4.70 1.90 0.02 0.02 1.90 1.90 53.99 0.00 53.99 52.09
Eastern 6.16 6.16 21.58 0.89 20.69 14.53 0.01 0.00 -0.01 0.00 0.00 10.39 0.12 10.27 16.60 4.68 11.92 1.65
East Central 56.73 39.97 16.76 119.96 75.30 44.66 27.90 0.00 0.00 0.00 0.00 0.00 0.39 0.39 1.55 0.00 1.55 1.16
East Coast 1.91 1.23 0.68 12.10 0.00 12.10 11.42 19.73 37.25 17.52 32.05 0.25 -31.80 17.72 14.10 3.62 2.03 0.24 1.79 -1.83
Northern 59.44 59.44 -212.01 0.00 -212.01 -271.45 0.00 5.55 5.55 0.00 0.00 35.51 35.51 214.01 0.00 214.01 178.50
North Central 0.00 0.00 0.00 49.81 -49.81 -49.81 40.20 0.00 -40.20 0.00 0.00 25.59 25.58 0.01 123.14 0.00 123.14 123.13
North Eastern 2.89 2.89 0.15 0.00 0.15 -2.74 0.00 0.00 0.00 0.00 0.00 4.14 1.32 2.82 14.39 3.23 11.16 8.34
Northeast
Frontier0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.58 3.58 29.81 0.00 29.81 26.23
North Western 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12.68 12.68 0.00 0.00 8.91 8.91 7.82 0.00 7.82 -1.09
Southern 8.57 8.57 14.15 0.96 13.19 4.62 4.43 10.07 5.64 74.57 102.94 28.37 7.96 11.16 -3.20 47.66 45.00 2.66 5.86
South Central 0.00 0.00 0.00 0.00 0.00 0.00 1.53 2.56 1.03 68.41 48.57 -19.84 24.51 2.09 22.42 51.69 11.66 40.03 17.61
South Eastern 22.72 22.72 0.00 0.00 0.00 -22.72 0.00 38.91 38.91 6.44 1.17 -5.27 9.99 0.05 9.94 -70.32 0.27 -70.59 -80.53
South East
Central0.72 0.72 9.12 0.00 9.12 8.40 0.00 3.20 3.20 6.70 6.70 20.75 20.75 0.86 0.00 0.86 -19.89
South Western 0.01 0.01 0.00 0.00 0.00 -0.01 0.19 0.00 -0.19 3.32 0.00 -3.32 7.29 1.13 6.16 12.61 0.19 12.42 6.26
Western 0.00 0.00 0.00 0.00 0.00 0.00 8.91 40.78 31.87 0.00 0.00 4.94 4.94 46.52 0.00 46.52 41.58
West Central 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.25 65.06 63.81 2.17 2.17 0.00 0.00 0.00 -2.17
Total 161.09 41.20 119.89 -30.35 126.97 -157.32 -277.21 77.80 155.70 77.90 186.04 224.71 38.67 185.74 55.55 130.19 552.36 65.27 487.09 356.90
Figures in crores of Rs.
Statement showing increase in outstanding under MAR relating to period prior to previous year from 2009-10 to 2013-14
Annexure X (a)
DIFF 2009-10 2013-14 DIFF
Railway
Items awaiting adjustment for want of Acceptance,
Adequate particulars and allocation and Relevant
Vouchers
Advances with Staff
& Private Parties
Deposit with State
Electricity BoardsMisc Items
2009-10 2013-14 DIFF DIFF
Annexure X(b)
Date Particulars Amount Date Particulars Amount28-02-2013 Diff of Books 35697 30-05-2013 CSTE RENT 600228-02-2013 Unlinked PMMRAO 132207 31-08-2013 IWTC1066 ECORLY 13366731-Mar-13 EXP Rectification JV 2000 30-09-2013 NRTC 3489 ELEC CHRGS 12990
30-04-2013 Co703-0091 CWP 317771 31-10-2013 PLB RPF 897530-04-2013 CWP 56556 31-10-2013 PLB SSE 897530-04-2013 CWP 55058 31-10-2013 ASV 6PC ARRARS 3891130-05-2013 NT PRP ERECN 75747 31-10-2013 PLB 897530-05-2013 ENG JV ERECON 1439116 31-10-2013 PLB BPEON 897530-05-2013 ACCTS JVNOTPR 630938 31-10-2013 KB Vaiphei Ele.chrgs 1037130-05-2013 Co73-0275 BUND0872 57266 31-10-2013 C Srinivasarao ExDRM 91731-07-2013 Co702-171 BUND013 53301 31-10-2013 DY.FA TRANS.Allowance 130131-08-2013 Co703-0446 BUND0872 65079 31-10-2013 PLB S.GEORGE 373930-09-2013 Co703-0502 BUND872 59587 31-10-2013 IWTD C-TARA 80TA 8811330-09-2013 ERECON TCNI 264981 26-02-2014 Co703-1032 IRISET 7371830-09-2013 Adjustment W/Allocation 8822 26-02-2014 Co702-0476C-TARA 17405231-10-2013 IRISET Co703-0767 32890 28-02-2014 Co702-0463 PV.FRANC 6288831-10-2013 TC538 PLB 5983 28-02-2014 IWATD1672 EX.RSO 239430-11-2013 Co7NO03-0816BU.872 61424 31-03-2014 CONSL OPR SAL03 0214 277860730-11-2013 Co7NO03-0802BU.228 32890 31-03-2014 IRISET DA SAL 03 0814 46281731-12-2013 Co7NO03-0873BUNo.228 3289031-12-2013 Co7NO03-0912BUNo.872 6230831-01-2014 OWTD4165 TC NI ERECON 66077131-01-2014 OWTD4166 TC NI ERECON 65114431-01-2014 Co7NO03-0953BUNo.228 3289031-01-2014 OWTC4169 16310831-01-2014 OWTC4170 16390831-03-2014 APO SAL BAL TO BE CL 215433
5369765 3886387
31-10-2013 BSNL Group Bill - Clearance 907 17-12-2013 Air Ticket Charges. 10043
31-12-2013Unspent amount on Hindi Workshop
at Raichur, returned by
Construction.
1020 01-02-2014Advance for Payment of AP Entry Tax
for newly Procured Swaraj Mazda
Vehicle
40300
28-03-2014
Remittance of unutilized amount of
Rs.6,438/- out of Rs.1,50,000/-
drawn towards misc.expenses under
Secret Service Fund of Vigilance
Branch.
6438 01-02-2014
Advance for Payment of Permanent
Registration Charges for newly
Procured Swaraj Mazda Vehicle - PO in
f/o SO to CSC
1000
31-03-2014
Amount(Delegate Fee for Sri
M.Amarendra, CRSE/S.C.Rly)
remitted back due to postponement
of 2nd World Congress on Disaster
Management, scheduled at
Hyderabad - (Original debit given to
12-687-99 vide Co6.14114/04.02.14))
10000 28-02-2014RAILTEL Bill 02/2014 - Debit raised by
Northenr Rly - To be distributed to
divisions
6317119
Books JV No.010005/0106
dt.31.03.20143057375 28-02-2014
RAILTEL Bill 02/2014 - Debit raised by
Northern Rly - To be distributed to
divisions
7144400
Books JV No.010005/0106
dt.31.03.20143057375 Mar-14
Reversal of JV No.040017/0033 & JV
No.040022/0036 of 31.05.2013
pertaining to Railtel Debits.
50000
Mar-14Reversal of JV No.040017/0033 & JV
No.040022/0036 of 31.05.2013
pertaining to Railtel Debits.
2686622
Mar-14Reversal of JV No.040017/0033 & JV
No.040022/0036 of 31.05.2013
pertaining to Railtel Debits.
50000
Mar-14Reversal of JV No.040017/0033 & JV
No.040022/0036 of 31.05.2013
pertaining to Railtel Debits.
3407132
Mar-14Reversal of JV No.040017/0033 & JV
No.040022/0036 of 31.05.2013
pertaining to Railtel Debits.
241358
Mar-14Reversal of JV No.040017/0033 & JV
No.040022/0036 of 31.05.2013
pertaining to Railtel Debits.
50000
6133115 19997974
STATEMENT SHOWING BOOKING OF EXPENDITURE TO MAR INSTEAD OF FINAL HEADS AND MINUS ENTRIES (SCRly)Minus Entry Which could be directly booked to Final Head
2012-1329-Nov-12 Penchalamma 1500020-Dec-12 Mookaiah 1500021-Jan-13 K Lakshmi Devi 1500010-Feb-13 P Munikrishnaiah 1500017-Feb-13 K Nagaraju 1500024-Feb-13 K Suseelamma 15000
2013-149-Mar-13 T Maddiletti 15000 3-Sep-13 DSC/GTL GCA 5000
30-Apr-13 Debit by Estt 3632 31-10-2013 PLB of Sso(A)/RYPS 29924-Jun-13 V Sunkanna (DB not recvd) 15000 31-12-2013 PLB of Sampath, KB?CW 6510
31-Aug-13 MISC 10747 28-02-2014 Salary of SrDME/C&W/GTL 9786320-Sep-13 Narasaiah 15000
1-Oct-13 C Chandrasekhar 1500028-Feb-14 Wrong booking & rectified 10000
15-Apr-13 Repairs to LCD Projector 9000 18-11-2013 Repairs for the AP01W9475 3984227-01-2014 Imprest Bill of SrDOM 8375
183379 160582
Grand Total 11686259 Grand Total 24044943