Over view of working of Accounts department

Accounts DepartmentGazetted cadre

• Sr.DFM- ( K.K.Goyal)

• DFM-I -( Sri N.G.Das)

• DFM-II -( Sri Ujjawal Goswami)

• ADFM-I –( Sri. R.N. Banarjee)

• ADFM-II – Sri S. Goswami)

• ADFM-PC- (Sri S. N. Datta)

Accounts establishment( NG)Accounts office

Sanctioned Strength

Actual Strength

Group-C 135 129

Group-D 15 11

Accounts EstablishmentCash Office

Sanctioned Strength

Actual Strength

Group-C 56 54

Group-D 35 31

Activities of Different Sections• Administration- Salary, D& AR, Pass, PTO

and other general staff matters, efficiency, Audit, Court Cases.

• Establishment / Non Gazetted---Salary, restructuring arrears, TA & OT vetting, Bonus payment, watching recovery on accounts of Admitted Debit, Hospital Diet Charge, Stock Sheet, Accounts and Audit Inspection. BOS

• Establishment Gazetted---• PF section: mainly accountal of PF Credit and

Debits and their monthly reconciliation, PF withdrawals( approx. 800 Per Months), PF settlement (Approx. 80-100 Per months)

Activities• Pension and Settlement– Disposal of all normal and

abnormal retirement cases, court cases, service continuity, verification, printing of PPO, despatches etc.

• Suspense Section: This section maintain different suspense heads like HBA, MCA, Computer Advance, Cycle advance, Fan Advance, etc.

• Finance Earning: Finance earning proposals,( mainly commercial) SLR, STD/PCO, canteens,Land,Advertising etc. bills recoverable from outside parties like land building, siding, .

• Expendiure: All contractors and other Misc. bills. Telephone, electricity……….

Activities

• Finance Section: Scrutiny and vetting of Proposals, estimates, vetting of Briefing Notes and Tabulation Statements, Vetting of agreements, variation statements and other Misc. works

• Books II( mainly Records keeping): all the paid Vouchers are received and checked ........ and preserved for future references .........

• Books and Budget: All accountal, Debit and Credit from other units…printing of Cash Book……. Accounts currents

Activities

• Efficiency: Mainly MPR/ PCDO, replies to different letters from other offices.

• Inspection: Mainly inspection of different executive offices.

• Stock verification : Stock verification is done by HQ Stock verification wing but their replies, recovery and closure is watched by Division.

Activities

• Cash Side-Sr. DC Cash

• Pay side- Sr. DC Pay

Work distribution( Sr.DFM)

• Administration

• Efficiency

• Budget

• All Finance proposals, Estimates, variations

DFM-I

• Audit objection

• Stock verification

• Inspection

• Tenders ( Sr.DEN-II,Sr.DEN- III, Den-Bridge and Electrical & Commercial Deptt.)

DFM-II

• Pension

• New Pension Scheme

• Books

• Tender cases of Sr. Scale finance power other than looked after by DFM-I

• Computerization and AFRES

ADFM-I

• Establishment both Gazetted and Non- Gazetted section.

• TA, OT, NDA and KMA vetting.

• Tenders of Junior Scale level.

ADFM-II

• PF withdrawal, settlement and Expenditure

• Post Audit including Cheque writing and Suspense section.

• Tender cases of Junior Scale level.

ADFM-PC

• Pension section.

• Bills recoverable and other recoveries.

• Agreement vetting, Briefing note vetting.

• Tender cases at Jr. scale level.

Action Plan items

1. Audit Cases Old 100 % by 31.12.2008

and current 80 % by 31.03.2009

2. Stock Shet Old 100 % by 31.12.2008

Current 80 % by 31.03.2009

3 Railway Board’s Inspection Report

Presently not pending

4 Suspense Balance Clearance of all out-standing items more than one year old.

Action Plan Items

5. Re-Conciliation of PF One month Arrear- it will be looked into

6. Hospital Diet Charges Old 100 % by 31.12.2008

and current 80 % by 31.03.2009.

Monthly billing be done.

7. Bills Recoverable 75 % of old items other than Closed/ in-operative & 80 % of current by 31.03.2009

8. Verification of Leave accounts.

100 % verification of SR of staff superannuating in next five year.

Action Plan

9 Gazetted officers Inspection Minimum 1 per month

10 Submission of NPS data to CPAO/ New Delhi

11 Electronic Fund transfer Not Implemented

12 Electronic Clearing Scheme There is very Poor Coverage of 12.5 % ( Target is 50 5 )

Action Plan

13 TDS and submission of e-return

( A) For Contractors Submitted

(B ) For employees PAN is not available for all employees and due to that it is not submitted for those employees for which PAN is not available

14 Disposal of Finance proposals

Within 10 days

Important Parameters which are monitored through PCDO

• PAN Numbers

• New Pension Scheme

• Revenue Expenditure

• Capital Expenditure

• Audit reports

• Stock Sheets

AUDIT OBJECTION

POSITION AS ON

OPENING BALANCE

ACCRETION CLEARANCE CLOSING BALANCE

01.04.2007 14 11 nil 25

01.04.2008 25 2 4 25

01.12.2008 25 10 10 25

Audit Objection

Department Numbers

Engg. 9

Commercial 4

Mechanical( Power) 3

Mechanical ( C&W) 4

Electrical

Medical 2

Bills Recoverable in Cr.Position as

on Opening Balance

Billing Payment Closing Balance

01.04.2007 2.30 2.18 2.27 2.21

01.04.2008 2.21 1.52 1.30 2.43

01.12.2008 2.43 4.88 1.19 6.12

Bills Recoverable

• There is Rs. 55 Lakhs outstanding against sidings which have been closed since last 15-20 years. And there is very remote possibility of its realisation.

• There is Rs. 97.75 Lakhs out standing against In-operative siding which also is very difficult to realise.

• There is Approx. Rs. 30 Lakhs as electrical dues against Co-operative societies, union offices , Institutes/ Clubs which is also not being paid .

Bangladesh Railway

• Engine Hire Charges.

• Damage and deficiency.

• Single control

STOCK SHEET

POSITION AS ON

OPENING

BALANCE

ACCRETION

CLEARANCE

CLOSING BALANCE

01.04.07 194 108 108 194

01.04.08 194 16 18 192

01.12.2008 192

Stock SheetMajor Deptt

Department Stock Sheet I.R. Not received

Engg. 71 21

Operating 06 2

Signalling 18 0

Sr.DEE( G) 14 5

MD/BRSH 17 9

Hospital Diet Charge in ‘000’

Position as on

Opening Balance

Accretion Clearance Closing Balance

01.4.07 26,78 2,62 6,97 22,48

01.04.08 22,48 2,91 7,17 18,22

Admitted Debit in ‘000’

Position as

on Opening Balance

Accretion Clearance Closing Balance

01.04.2007 14,31 37,11 32,09 19.345

01.04.2008 19.345 2,57 1,16 20,75

Unsanctioned Expenditure

Item Deptt. Amount since

Parcel Handling Bill

Comm. 6,27,83 85-86

Volt. TC Comm. 1,00,85 April 83

OT Allow. Of MD/ BRSH

Medical 16,95 Aug-92 to Sept.-93

Revenue and Capital Expenditure

• Are available in separate sheet.

Pending work study Reports

• no

Periodical transfer of staff holding sensitive posts

• All staffs holding sensitive posts have been periodically transferred.

Computerization

• AFRES programme for Computerization of Accounts activities is under implementation.

Problem AreaRevenue expenditure

• All department should strictly stick to the sanctioned Revenue grant.

• For all Revenue proposals of more than Rs 15 lakhs or Rs 20 Lakhs – prior administrative approval of DRM be obtained before processing.

Problem areasBank Payment

• The division is lagging in salary payment through banks ( Poor 13 % of total employees). A drive be started to cover at least all supervisors. (Action Plan 50%)

Problem AreaEFT

• For contractors payments EFT scheme have been implemented since Oct. 2008 and nearly

Over time – suggestion for reduction

• For all staffs earning OT more than 50 hours in a Spell ( 14 Days ) should be countersigned by ADRM

Completion Report

• As per Engg. Code for all Capital works Completion reports be prepared ( Chapter XVII- Engg. Code) but presently it is not being prepared.

Any Other Items

• Copy of Last month MPR is also attached for more detail information.