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ANNEXURE 'A'
TIME SCHEDULE FOR SUBMISSION OF VARIOUS RETURNS/STATEMENTS
FOR MARCH, 2015 ACCOUNTS
Sr.
No.
Particulars of Accounts and Returns Due date by which
Accounts & Returns
must reach Railway
Board
Advance Audited
1 (i) Statement No. 4 Statement of Guarantees given by
Central Government. (only Zonal Railways)
(ii) Statement showing capital raised with the approval of
the Govt. by the Railway Companies for expenditure on
Railways owned by them in respect on share capital
have been given (only zonal railways).
13/4/2015
13/4/2015
20/4/2015
20/4/2015
2 Exchange and Transfer Certificate for Rolling Stock
programme.
(iii) The Transfer Certificate should be sent by Railways to
Railway Board. (The date will not be extended in any
case)
(iv) The Transfer Certificate should be sent by Railway
Board to Railways.
10/4/2015
24/4/2015
--
--
3 Statement showing important transaction of magnitude which
could not be adjusted in the year's accounts through the Reserve
Bank of India in time and are proposed to be adjusted with non-
Railway Accounts Officer "On Proforma Basis", through
Controller General of Account. These proforma adjustments
should invariably be supported by acceptance of other parties.
16/4/2015 23/4/2015
4 Issue of Transfer Certificates by the Railways / Units on
account of proforma adjustment of items of magnitude which
could not be adjusted in year's account through Reserve Bank of
India in time & are proposed to be adjusted with Non-Railway
Accounts Officers on proforma basis.
27/4/2015 --
5 Statement of “Transfers Without Financial Adjustment"
separately for Capital, CF, DRF, DF, and other transactions
(except COFMOW).
3/5/2015 14/5/2015
6 Statements showing calculation if interest on Depreciation
Reserve Fund and Pension Fund balances (Proforma XI)
(except COFMOW).
11/5/2015 20/5/2015
7 Account Current with complete schedules. 11/5/2015 17/5/2015
8 Statement showing calculation of Dividend on Capital-at-charge
& subsidy due from General Revenue, along with following
subsidiary statements (except COFMOW) (Proforma I & II
attached).
a. Statement showing particulars of New Lines on which
Dividend has been deferred. (proforma III attached)
b. Statement showing Capital outlay (pre-1964) for
11/5/2015 17/5/2015
Sr.
No.
Particulars of Accounts and Returns Due date by which
Accounts & Returns
must reach Railway
Board
Advance Audited
calculating tax on Railway Passenger Fares.
c. Statement showing particulars of Unremunerative
Branch Lines.
d. Statement showing particulars of New Lines taken up on
or after 01-4-55 on other than financial considerations.
9 Material for Central Government Finance Accounts Statement
No.3 Details of Loans & Advances granted to Co-operative
Societies under Head 6425-Loans for Co-operative.
11/5/2015 17/5/2015
10 (i) Statement No.11 showing investments of Central
Government (Railways) in shares of Statutory
Corporations, Govt. Companies, other joint stock
Companies, Co-operative Banks, Societies and Public
Sector Undertaking etc. (only Zonal Railways).
(ii) Statement No. 11 showing investment of Central
Government (Railways) in shares of Railway men's
Consumer Co-operative Societies, etc. (Only Zonal
Railways)
11/5/2015 17/5/2015
11 Statement of Income Tax credited to major Head 0021 during
the year 2014-15 as per prescribed (proforma VI attached).
11/5/2015 17/5/2015
12 Statement of Service Tax credited to major Head 0044 during
the year 2014-15 as per prescribed (proforma VI attached).
11/5/2015 17/5/2015
13 Statement of Interest Receipts credited to major Head 0049 as
per prescribed proforma.
11/5/2015 17/5/2015
14 Statement of expenditure of Railway Audit Offices Grant No.
33 (Audit) should be reconciled with account (Major Head
2016).
11/5/2015 17/5/2015
15 Minor head wise Revenue Receipts figures (Abstract X,
Abstract Y & Abstract Z). (Only Zonal Railways)
11/5/2015 24/5/2015
16 Statement showing Major head-wise detail of Pay and
Allowances (proforma VIII attached)
11/5/2015 24/5/2015
17 Statement showing Source wise and Plan head wise Works
Expenditure under Grant No.16 incurred on National Projects
(For & To end) Proforma X attached)
11/5/2015 24/5/2015
18 Detail of Working expenses minor head wise. (Credits &
Voted/Charged for Commercial and Strategic lines amount
shown separately) Please ensure same figures will be adopted
in statement submitted for Appropriation Account
(Proforma IV attached)
31/5/2015 7/6/2015
19 Consolidated correction slip to Account Current for & to end of
March, 2015 after thorough review of Accounts/ statements
(proforma IX attached).
6/6/2015
11/6/2015
20 Final Account Current with opening & closing balances for the
year.
11/6/2015 --
21 Debt Head Report as per Proforma XII 11/6/2015 21/6/2015
Sr.
No.
Particulars of Accounts and Returns Due date by which
Accounts & Returns
must reach Railway
Board
Advance Audited
22 Statement No. 2(a) of Capital-at-charge of Indian Railways as
on 31st March, 2015 (except COFMOW) (Proforma V
attached).
11/6/2015 21/6/2015
23 Statement showing payment into and withdrawal from
Treasuries by Branch Line Companies (only Zonal Railways).
11/6/2015 21/6/2015
24 Statement showing balances under Contingencies Fund (except
COFMOW).
11/6/2015 21/6/2015
25 Statement showing share capital debentures & loans to Branch
lines companies (only Zonal Railways).
11/6/2015 21/6/2015
26 Statement No.1 Regarding Financial Results of Govt. Railways
as on 31-3-2015. (Only Zonal Railways)
16/6/2015 --
27 Statement showing expenditure (separately) on
i. Passenger Amenities.
ii. Other Railway users Amenities.
iii. Amenities for staff (except COFMOW)
28/6/2015 --
28 Statement of total value of Railway Assets (except COFMOW)
(proforma VII attached).
28/6/2015 --
29 Statement of Plan Head-wise & Source-wise work expenditure
showing voted & charged and Gross, Credit and Net
expenditure under Grant No. 16 in thousand of `. A separate
statement showing category-wise Bulk order & other than Bulk
order figures under PH-2100 (Rolling stock) should be sent. The
figures of category-wise & B.O. must tally with the debits
accepted in January and March Account. (except COFMOW).
28/6/2015 --
Note: Before submitting the above statements, it should be ensured that the figures
shown therein are reconciled with Accounts and that there are no differences.
ANNEXURE 'B'
Guidelines for compilation of accounts for and to end of March, 2015 and related
financial / accounts statements.
1. Reconciliation of Intra-Railway & Inter-railway Transfer Transactions
Before closing of March, 2015 accounts, it is essential to reconcile completely the
transactions both intra & inter - Railways with NIL difference. While reconciliation of the
transactions under the head 8782 - "Cash Remittances & adjustments between officers
rendering account to the same Accounts Officer - Transfers within the same Railways" has to
be arranged within the Railway, the difference, if any, under 8797 - Exchange Account -
Accounts between Railways has to be reconciled with other Railway / Unit concerned and
eliminated before the close of the Accounts for March, 2015. Adjustments such as for
diversion of traffic, compensation claims should be proposed by the Railways, only in
accordance with Codal provisions & the latest instructions from the Railway Board. It will
be the responsibility of the proposing Unit/Railway to prove the correctness of the proposed
adjustments with supporting details. The figures (debits & credits) as finally reconciled with
other Railways shall only be shown in the March Accounts under "Transfer between
Railways". It should be further ensured that on no account, the amount of transfer certificates
is adjusted against the suspense heads such as Miscellaneous Advances/Deposits
Miscellaneous. Further 8782 and 8797 should tally as per monthly list of e-recon software.
2. Reconciliation of Deposit with Reserve Bank
The net result of 'Receipts & Payments' against the head 8675 - Deposits with Reserve
Bank should be completely reconciled with the statement of closing balance for March, 2015
sent by Reserve Bank of India (CAS), Nagpur.
3. Transfer without Financial adjustment
The advance/audited copies of the statement showing 'Transfer without Financial
Adjustment' for the year 2014-15 should reach Board's office positively by the dates specified
in Annexure 'A'. Items involving adjustments of the Capital cost of Rolling Stock and
contribution under DRF transferred from one railway to another in terms of para 780 FI,
should be included in this statement after obtaining confirmation that contra adjustment has
been taken into account by the other Railway concerned so that the net result on the over all
balance in the books of Railway Board is NIL. Adjustments of balances under CSRPF &
"Govt. contribution to CSRPF" to NCSRPF & Pension Fund respectively in the case of
pension optees, if any, should also be included in this statement as per extant orders. Further,
for rectification of mistake in the balances affecting two or more heads of accounts, the
instructions contained in para 922 F-I should be strictly followed, unless other wise ordered
by the Railway Board. In the latter case, reference to the Board's order must be quoted
against the relevant item.
Note: TWFA statement should include accepted items only of both the Railways to
avoid dispute at later stage.
4. F. Loans & Advances
The debit balances under the various minor heads of F. Loans & Advances,
transferred from one accounting unit to another of the same Railway or from one Railway to
another should be adjusted as plus and minus credits under the relevant heads in the books of
the 'transferring & receiving' accounts officer respectively to avoid second debit under the
heads for which funds are allotted so that debits for the year on the outgoing side of accounts
should represent only payments of advances made during the year. As the figures of
outgoing side are taken as actual expenditure in the Appropriation Account of Civil Grants-
Loans to Govt. servants etc. requiring submission to Ministry of Finance, it should be ensured
that accountal is done as aforesaid & errors in accounting, if any, are rectified before closing
of the accounts for March, 2015.
5. Cash Balance
5.1 It should be noted very carefully that the opening Cash Balance to be adopted in
April, 2015 accounts should be the same as the closing balance as on 31st March, 2015
shown in March, 2015 accounts. Care should be taken that the cash balance as on 31st March,
2015 is correctly worked out & the same shown as opening balance in April, 2015 Account to
be sent earlier. In the past , the closing balance as on 31st March shown in March Account
varied from the opening balance shown in April accounts of the succeeding year in the
case of certain Railways/ units, necessitating special request to the Ministry of Finance for
rectification of accounts, which could be avoided if care had been taken to work out the
balances correctly.
5.2 Incidentally, cheques & credit note-cum cheques awaiting clearance should not
appear as part of closing Cash Balance but only as balance under Remittance into Banks.
6. Interest on Fund Balances
Interest on the balances under DRF, Pension Fund should be calculated at the
dividend rate of 5%. Care should be taken to ensure that the figures of Receipts & Payments
adopted while calculating interest accord with those shown in the account for March, 2015. In
the calculation sheet relating to Pension Fund, besides the total contribution to the Fund, the
break-up thereof under (i) Railway (ii) Audit (iii) other Misc. Establishments & Transfers
from SRPF (Contributory) should also be given. No Transfer Certificate for interest on
Depreciation Reserve Fund and Pension Fund is required to be submitted to Railway Board.
The amount of interest on these two funds may be credited to fund by debited major head
8675-00-105 “Deposit with Reserve Bank”.
7. Interest on Provident Fund and Staff Benefit Fund
No Transfer Certificate for interest on Provident Fund Account and Staff Benefit
Fund is required to be submitted to Railway Board. The amount of interest on Provident Fund
Account and Staff Benefit Fund may be credited to fund by debited major head 8675-00-105
“Deposit with Reserve Bank”.
7. Transactions under 8660-Suspense (Railways)
7.1 Reserve Bank Suspense
The balance under Reserve Bank Suspense, if any, remaining unadjusted at the close
of March, 2015 Accounts should be cleared by Transfer to Miscellaneous Advance Revenue/
Capital/ Deposit Miscellaneous as laid down in the foot note under para 436AI (1990
Edition).
7.2 CGEG Insurance Scheme, 1980-Accounting of Payments
Payments for and to end of the month under Civil Major/Minor Head 8011-Insurance
Fund 103-CGEG Insurance Scheme should be shown classified (i.e. by giving break-up)
under the subhead "Insurance Funds" & 'Savings Fund'. This should be ensured without fail,
as gross figures are not acceptable to CGA/MOF. In this connection, further, amount shown
under "Insurance Fund" should be in multiples of five thousand (as payment of insurance
made in case of death of the employee is in multiples of five thousand such as `5000/-,
`10000/-, `15000/- and `20000/- etc.
7.3 Addl. DA/Wages Deposits Suspense Accounts & Repayment of Addl. Wages
Suspense Account
No balances to end of March, 2015 should appear under these heads.
8. Deposits by Indian Railway Finance Corporation (For Northern Railway only)
In respect of deposits made by IRFC, out of their surplus fund, under Public Account,
necessary accounting adjustments should be ensured so that the transactions under these
deposits are distinctly shown in the Account Current under the Major or Minor Head"8342-
the Other Deposits-103-Deposits of Govt. Cos., Corporations etc. Deposits by IRFC should
not be confused with transactions under head 8445-Indian Railway Deposits in respect of
amounts made available by IRFC for procuring stock and debit booked for such
procurements.
9. Loans to Co- operatives
The transactions under Loans to co-operatives are required to be adjusted and shown
under the revised Major Head 6425 and appropriate minor head. It should be ensured that the
same are reflected in the Account Current and the Debt Head Report strictly in accordance
with Board's instructions.
10. Receipts on account of Recruitment fee by RRBs
These receipts are required to be accounted for distinctly under a separate minor head
under 1001 Indian Railway Misc. Receipts in the Account Current as well as in the schedule
of miscellaneous Receipts.
11. Transactions under Contingency Fund
Withdrawals from the Contingency Fund of India, recoupment to the fund during the
year 2014-15 itself, should be brought out in a foot note to the Account Current so that the
same are so reflected in the statement of Central Transactions to be sent by the Railway
Board to the Controller General of Accounts, Ministry of Finance and the C&AG.
12. Charged & Voted Expenditure
The figures of charged & voted expenditure should be shown separately at all stages
(in details as well as totals) in the following schedules accompanying the Account Current,
by each Revenue Grant/Plan Head (Works Grant) as also under (i) Total Final Heads (ii)
Total Final & Suspense Heads etc.
I. 3002/3003 Indian Railway Working Expenses
II. 3001 Policy Formulation, Direction, Research & other Miscellaneous &
Organisations;
III. 5002/5003 Capital outlay by each subhead of Account (Plan Head) further split-up
under each source of financing viz. Capital, Capital Fund, DRF, DF, and RSF. In
addition, a separate statement showing charged expenditure by various grants should
be sent alongwith the Account Current to enable verification of correct reflection of
the figures in the various schedules. This should be done without fail.
13 Bifurcation of the Expenditure / Receipts between Commercial and Strategic
Lines
It should be ensured that the Receipts/Expenditure are shown duly bifurcated under
Commercial Lines/Strategic Lines in the Account Current for March, 2015 even through
manual correction in case the existing FMIS programme on any Railway does not provide for
this.
14 Minus Transactions in the Account Current
Normally, there should not be any minus transaction to end of March, 2015 on the
'Receipts' or 'charges' side in the Account Current. In case, any minus figures appear in the
Revenue/ Capital Account Current to end of March, 2015, the reason should be explained
without fail in the Annexure to the Account Current indicating (i) the Head of Account (ii)
the Amount (iii) the reasons for "minus' entry and (iv) years to which the minus transaction
pertains. Since it is obligatory upon the Ministry of Railways to explain such reasons in the
consolidated Account rendered to the CGA/MOF and the C&AG, any omission on this
account on the part of any Units/Railway is likely to delay submission of the consolidated
Account by the Railway Board and should, therefore, be avoided.
15 Schedule of expenditure under Major Head 5002/5003-Capital outlay on Indian
Railway-Commercial/Strategic
The schedule of expenditure accompanying the Capital Account Current for March
2015 should be prepared in the proforma as usual and should show the expenditure for the
month and to end of the month, cumulative expenditure to end of the year since 1.4.79 and
cumulative expenditure from commencement of the operation.
16 Dividend & Subsidy - Calculation Statement
16.1 The Dividend & Subsidy calculation statements for the year 2014-15 showing the
dividend payable to General Revenues & subsidy due from General Revenues should be
compiled as per proforma I & II enclosed and sent along with the Account Current for
March, 2015.
16.2 While compiling the statement showing dividend on capital-at -charge for 2014-15,
the last year’s recommendation contained in the 6th
Report of the Railway Convention
Committee 2009 regarding rate of Dividend and other ancillary matters should be kept in
view. The relief in dividend and subsidy are brought out in Annexure ‘C’ for ready
reference.
16.3 The dividend calculation statement should be accompanied by the following
subsidiary statement.
I. Statement showing New Lines, which have been taken up on or after 1/4/1955 on
other financial consideration. The capital cost of such lines should tally with the
amount taken for working out subsidy.
II. Statement of Unremunerative Branch Lines with capital cost against each line. The
amount shown in the statement should tally with the amount taken for working out
subsidy. It may be mentioned that the financial results of such lines to determine the
remunerativeness of the same and consequent admissibility of subsidy are to be
worked on marginal cost principle. It should be ensured that no subsidy is claimed on
any of the said lines if it becomes remunerative on Marginal Cost Principle. The
capital cost of such lines is included in the statement for working out the Dividend.
III. Statement showing capital expenditure incurred on the construction of New lines
commenced on or after 1/4/1955 other than financial considerations and the amount of
deferred dividend payable from 6th
year of their opening for traffic, the total capital
expenditure incurred to the end of 2014-15 should be shown in the statement in three
parts viz. relating upto 2013-14 and during 2014-15 & to end of 2014-15 and the same
should tally with the outlay shown in such details in the Dividend and subsidy
calculation statements. Further it had been noticed in the past that in some of the
cases, the column - date of commencement, date of opening for traffic of the lines and
capital outlay to end of the year had not been properly filled in. It should be ensured
that all the columns including column of ‘date of commencement’ and ‘date of
opening’ etc. are invariably shown in the calculation statement.
IV. Statement showing pre-1964 Capital-at-charge for purpose of calculating Passenger
Tax etc.
The information should be furnished in three parts viz. total pre-1964 capital-at-
charge, pre-1964 capital eligible for subsidy and net pre-1964 capital-at-charge.
16.4 If any adjustment of arrears of dividend and subsidy is made, it should be distinctly
shown as such with reasons & Board's reference, if any.
17. Debt. Head Report
17.1 The balances under the various funds-Depreciation Reserve Funds, Pension Fund as
on 31/3/2014 and 31/3/2015 should be reflected separately for "Commercial" and "Strategic"
(For Northern, Northeast Frontier, North Western and Western Railways).
17.2 The balances shown against the various heads of accounts in the Debt Head Report
should reconcile with those appearing in the Final Account Current with opening & closing
balance for the year 2014-15 and the balance under one Head of Account should not be
clubbed with the other Head of Accounts either in the Debt Head Report or in the Final
Account Current.
17.3 The Heads operated in the Final Account Current for 2013-14 and the Debt Head
Report should accord with those which have been operated in March, 2015 Accounts.
17.4 The balances in the Debt Head Report and Final Account Current should not be
worked out under F. Loans & Advances for the total but the same should be worked out and
reflected separately under various categories of advances i.e., House Building Advance,
Motor Car Advance, Advance for purchase of other Motor Conveyance, other Conveyances
and other Advances.
17.5 The figures of "Transfers without Financial Adjustment" should be adopted in the
Debt Head Report and Final Account Current on the basis of statement of T.W.F.A. sent to
Railway Board separately. Instances have come to notice that in the past some of the
Railways arbitrarily changed the figures of such transfers concerning S.R.P.F. (Contributory);
S.R.P.F. (Non-contributory) and transfers from contributory PF without advising correction
to their statement of T.W.F.A. in time. This should be avoided.
18. Works Expenditure
18.1 The statement of Works Expenditure Grant No.16-Annexure 'A' showing expenditure
by each source of financing (Capital, Capital Fund, DRF, DF, & RSF) under Gross, Credit
and Net should be sent alongwith March, 2015 Accounts as usual to enable certain financial
statements being compiled for Board's information. In respect of expenditure under capital-
at-charge an additional statement should be attached with Annexure 'A' incorporating the
figures in units of Rupees by Gross, Credits, Recoveries and Net separately under final head
and Stores Suspense, Manufacturing Suspense and Miscellaneous Advances as these figures
are required for utilisation in the check of Grand Summary of Appropriation Accounts.
18.2 A statement showing "Bulk Order Expenditure" booked under Deposit Miscellaneous
"IRFC" by categories of Rolling Stock viz. Locos, Carriages and Wagons should accompany
the March, 2015 Account Current. The statement shows the figures of expenditure "during
2014-15 and to end of 31.3.2015".
19. Major Head 8342-NPS Fund
19.1 Huge amount of New Pension Fund are lying under Major Head 8342 which is yet to
be transferred to the Trustee Bank by most of the Railways/PUs. The serious implications of
this balance needs to be appreciated as it is causing permanent pecuniary loss to the
subscribers and may eventually lead to major administrative problems. Therefore, balances
lying outstanding with the Railways/PUs should be identified and transferred to the Trustee
Bank during the closing of March 2015 Accounts positively.
General The Account Current alongwith the allied returns for the year 2014-15 and any
correspondence on the subject of closing of March, 2015 accounts should be addressed to
Shri N.K. Rajgrihar, Senior Accounts Officer, Room No. 564, Ministry of Railways
(Railway Board), Raisina Road, New Delhi-110001 to facilitate quick action thereon.
*****
ANNEXURE C
DIVIDEND AND SUBSIDY CALCULATION STATEMENTS
The Dividend and subsidy calculation statements for the year 2014-15 showing the
dividend payable to General Revenue and subsidy due from General Revenues should be
compiled as per proforma-I and proforma-II enclosed and should be sent along with the
Actual Account Current without fail.
The rate of dividend on the Capital-at-charge of the Railways and relief in dividend and
by way of subsidy, based on the recommendations of the Railway Convention Committee
(2009) applicable for 2014-15 are as under:
1. Dividend
a. The rate of dividend during the current financial year 2014-15 is 5% on the entire Capital
invested on the Railways (excluding dividend free capital) irrespective of the year of
investment.
b. A concessional dividend i.e. 3.5 percent is payable on the capital cost of residential
buildings.
c. In respect of the capital invested on New Lines, excluding the 28 new lines taken up on or
after 1.4.1955 on other than financial considerations, the dividend payable is to be
calculated at the least of the rate of dividend or average borrowing rate for each year
and deferred during the period of construction and the first five years after opening of the
lines for traffic. The deferred liability is to be paid out of the future surpluses of the lines
after payment of current dividend. The account of unliquidated deferred dividend
liability on new lines is to be closed after a period of 20 years from the date of their
opening, extinguishing any liability not liquidated within that period.
d. Losses in the working of strategic lines are borne by the General Revenues. Surplus, if
any, of such lines, after meeting working expenses, depreciation and other charges are
paid to General Revenues upto the level of normal dividend.
e. Shortfall, if any, in the payment of dividend on account of inadequacy of net revenue is
treated as a deferred liability on which interest is charged.
2. Subsidy from General Revenue
Capital invested in the following cases qualifies for subsidy from the General Revenues
to the extent of the dividend calculated at the rates specified above:-
a. Strategic Lines.
b. Gauge conversion works taken up on strategic consideration.
c. 28 new lines taken up on or after 1.4.1955 on other than financial considerations,
dividend becomes payable if any line becomes remunerative on the marginal cost
principle. The arrangement is to be applied also to the two National Investments viz.
Jammu-Kathua and Tirunelveli-Kanyakumari-Trivandrum line.
d. N.F. Railway (Non-Strategic portion).
e. Unremunerative Branch Lines subject to their unremunerativeness being established on
the marginal cost principle in each of the case through an annual review of their financial
results.
f. The Ore Lines between Bimalgarh-Kiriburu and Sambalpur-Titlagar.
g. Ferries and Welfare buildings
h. 50 percent of the capital invested on all works in the current year and in the two previous
years, excluding capital invested in strategic lines, Northeast Frontier Railway
(commercial) Ore Lines, Jammu-Kathua and Tirunelveli-Kanyakumari-Trivandrum
Lines, Ferries and Welfare building and unremunerative branch lines which qualify in full
for subsidy, capital invested on new lines on which the dividend payable is deferred
during the period of construction and the first five years after opening of the lines for
traffic and the capital cost of line wires taken over from the P&T Department.
3. Interest on Railway Funds
a. The balances in the various Railway Reserve Funds (except Development Fund) during
the current financial year 2014-15 carry the same rate of interest at which dividend is
actually paid. In the case of Development Fund, the rate of interest on the balance in the
Fund is the same as the rate of interest payable on the loans to the Fund provided from
General Revenues, as long as such loans are outstanding.
b. Necessary arrears adjustments, if any, for the year 2013-14 may also be made in the
current financial year in respect of Depreciation Reserve Fund and Pension Fund.
***
PROFORMA-I
Statement showing Calculation of Dividend payable to General Revenue during the year
2014-15
1. Capital-at-charge on 31.3.2014
2. T.W.F.A.
3. Capital-at-charge on 1.4.2014
4. Deduct-Capital contributed by companies.
5. Net capital-at-charge on 1.4.2014
(a) Capital-at-charge relating to Residential Buildings.
(b) Capital-at-charge relating to New Lines (moratorium category).
(c) Capital-at-charge relating to New Lines (other than moratorium category).
(d) Capital-at-charge relating to P&T.
(e) Capital-at-charge other than 5(a) to 5(d).
6. Outlay during 2014-15
(a) Outlay relating to Residential Buildings.
(b) Outlay relating to New Lines (moratorium category).
(c) Outlay relating to P&T.
(d) Outlay other than 6(a) to 6(c).
7. Half of outlay 6(d).
8 Dividend @ of
a) Normal 5%
b) Concessional 3.5%
c) Average borrowing rate or least 5%
9. Total (8a+8b+8c)
10. Arrear adjustment, if any.
11. Deferred Dividend of new lines, if paid.
12. Total Dividend.
***
PROFORMA II Statement showing details of subsidy under specific Heads received from General Revenues against equitable concession in payment of Dividend during the year 2014-15.
Particulars Capital Outlay upto 31.3.2014 Capital Outlay during
2014-15 (half)
Subsidy at the rate of
Other than Resi-
dential Building
Resi-
dential
Building
Other than
Resi-
dential
Building
Resi-
dential
Building
Normal
5%
Con-cessional
on Res.
building 3.5%
ABR or Least
on new lines
(5%)
1 2 3 4 5 6 7 8
1. Unremunerative branch lines
2. Ferries
3. Welfare Buildings
4. Ore lines
5. 28 New lines taken up on 1.4.55 or afterwards on other than financial
considerations
6. New lines taken up on 1.4.55 or afterwards on financial
considerations (Moratorium category)
7. Strategic lines
8. Non-strategic portion of NFR
9. Gauge conversion works taken up on strategic consideration
10. Work-in-progress (Other than Residential Buildings)
2012-13
2013-14
2014-15
11. Work-in-progress (Residential Buildings)
2012-13
2013-14
2014-15
12. TOTAL
13. Subsidy @ of
Normal (5%)
Concession (3.5%)
ABR or least on new lines (5%)
14. Total Subsidy
15. Arrear adjustment, if any
16. Grand Total
***
Proforma-III
Statement of New Lines on which Dividend has been deferred during 2014-15
S.N
o.
Nam
e of
Lin
es
Dat
e of
com
men
cem
ent
Dat
e of
open
ing f
or
Tra
ffic
Dat
e of
com
ple
tion o
f m
oro
tari
um
per
iod
Dat
e of
com
ple
ting 2
0 y
ears
fro
m
open
ing o
f li
ne
Outl
ay t
o e
nd o
f 201
3-1
4
Outl
ay d
uri
ng 2
014-1
5
Outl
ay t
o e
nd o
f 2014-1
5
Def
erre
d d
ivid
end t
o e
nd
of
2013-1
4
Def
erre
d d
ivid
end d
ue
in 2
014-1
5
Def
erre
d d
ivid
end
pai
d i
n 2
014-1
5
Lia
bil
ity e
xti
nguis
hed
aft
er 2
0 y
ears
Def
erre
d d
ivid
end t
o e
nd
of
2014-1
5
Def
erre
d d
ivid
end a
fter
moro
tori
um
Def
erre
d d
ivid
end u
nd
er m
oro
tori
um
1
2
3
4
5
6
7
8
9
10
***
Proforma-IV
Statement showing Working Expenses Minor Head wise for the year 2014-15 (Commercial and Strategic
lines separately)
Particulars
100
200
300
400
500
600
700
800
900 Total
Gross
Credit Total
Net
Demand-3 Gross/Voted
Gross/Charged
Credit/Voted
Credit/Charged
Demand-4 Voted
Charged
Demand-5 Voted
Charged
Demand-6 Voted
Charged
Demand-7 Voted
Charged
Demand-8 Voted
Charged
Demand-9 Voted
Charged
Demand-10 Voted
Charged
Demand-11 Voted
Charged
Demand-12 Voted
Charged
Demand-13 Voted
Charged
Deduct amount met
from Pension fund
Voted
Charged
Total excluding suspense
Gross Credit Net
Demands
Payable
Voted
Charged
Misc.
Advance
Voted
Charged
Total including suspense
Appropriation to DRF
Appropriation to Pension Fund
Total Working Expenses (as per A/c)
Note: Please ensure that figures are reconciled with Appropriation Account.
***
Proforma-V
Satatement No. 2(a) (FOR THE YEAR)
Statement of Capital-at-charge of Government Railways as on 31st March 2015
Particulars Works including
preliminary
expenditure land etc.
Rolling
Stock
General Misc.
charges
Floating
Assets
Other
Assets
Total Capital-
at-charge
Commercial
Strategic
Total
Satatement No. 2(a) (CUMULATIVE)
Statement of Capital-at-charge of Government Railways as on 31st March 2015
Particulars Works including
preliminary
expenditure land etc.
Rolling
Stock
General Misc.
charges
Floating
Assets
Other
Assets
Total Capital-
at-charge
Commercial
Strategic
Total
***
Proforma-VI
Schedule of Income Tax recovered and credited to Major Head 0021-Tax on income other than corporation
tax 101-income tax on union emoluments and 102-income tax on other than union emoluments for and to
end of month March 2015.
Head of Account For the month To end of the month
101- Income Tax on emoluments including Pension
103- Surcharge
504- Education Cess
TOTAL
102- Income Tax on other than emoluments
including Pension (payment to contractors)
103- Surcharge
504- Education Cess
TOTAL
GRAND TOTAL
Note: Kindly certified that figures shown in this statement is reconciled with Account Current figures shown
under Major Head 0021.
***
Proforma-VII
Statement of Total Value of Railway Assets for and to end of 31st March 2015.
Particulars C
A
P
D
F
C
F
D
R
F
R
S
F
O
L
W
R
S
R
S
F
M
I
S
C
T
O
T
A
L
Amount
as per
Block
A/c
Vari-
ation
A. Non-wasting assets
1 Land
2 Structural Engineering Works
a) Formation
b) Miscellaneous
3 Floating Assets (Suspense)
a) Store Suspense
b) Manufacturing Suspense
c) Miscellaneous Advance
Investment in shares of Govt and other
commercial undertaking
Investment in shares of Govt
commercial and public
TOTAL (A)
B. Wasting assets
1 Structural Engineering Works
a) Stations and offices
b) Workshop & Stores buildings
c) Residential buildings
d) Staff amenities
e) Other service building
f) Computer hardware
2 Track & Structure
a) Formation
b) Permanent Way Materials
c) Bridges
3 Rolling Stock
a) Locos & spare boilers
b) Carriage including Rail cars&
EMU stock
c) Wagons
d) Ferries
e) Rail-cum-Road services
f) Road motor cars & carriers
g) General charges
4 Equipment (Machinery & Plant etc.)
other than Rolling Stock
TOTAL (B)
TOTAL (A+B)
Figures as per Block Account
Variation
***
Proforma-VIII
Statement of Major Head wise expenditure on pay and allowances for the year 2014-15.
Head of Account (Major Head) Plan Expenditure Total
Charged Voted
1 2 3 4
5002
5003
Total
Non-Plan Expenditure
3001
3002
3003
Total
***
Proforma-IX
Correction slip to the Account Current for the month of March 2015
Correction slip No……….
Seq. No. Major Head
(with
description)
For the month To end of the month
As
shown
As
should
be
Variati
on
As
shown
As
should
be
Variation
Receipt side
TOTAL
Outgoing side
TOTAL
***
Proforma-X
Statement showing Source wise and Plan Head wise Works Expenditure under Grant No.16 incurred on
National Project during the year 2014-15.
Name of Project Plan Head Source For the month To end of the month
Voted Charged Voted Charged
*****
Proforma-XI
Interest Calculation sheet for DRF & Pension fund for the Month of 2014-15
S.N. PARTICULARS AMOUNT
( `in Units)
1 Balance as on 31.3.2014
2 TWFA
3 Balance as on 1.4.2014 (item 1+2)
4 Appropriation/contribution to Funds during 2014-15
5 Payment/Withdrawals from funds during 2014-15
6 Net accretion during 2014-15 (item 4-5)
7 Half of net accretion during 2014-15 (half of item 6)
8 Total amount on which interest is worked out for 2014-15
(item 3+7)
9 Interest @ 5%, on item no. 8
10 Arrear adjustment, if any
11 Net Balance as on 31.3.2015 (item 3+6+9+10)
Annexure-XII
Statement of Debt Head Report (DHR) for the year 2014-15.
SUMMARY OF RECEIPTS AND PAYMENTS AND BALANCES FOR THE YEAR 2014-15 ( ` in
thousands)
Head of Accounts O/B as
on
31.3.14
TWFA O/B as
on
1.4.14
Receipts
during
2014-15
Payments
during
2014-15
C/B as
on
31.3.15
Remark
s if any,
for
negativ
e
balance
s
6425-00-108-Loans &
Advances to Cunsumer
Co-oerative Societies
Dr. Dr.
7610-00-201-Loans &
Advances to Govt
Servants -HBA
Dr. Dr.
7610-00-202-Loans &
Advances to Govt
Servants -Motor
Conveyance
Dr. Dr.
7610-00-202-Loans &
Advances to Govt
Servants -Other Motor
Conveyance
Dr. Dr.
7610-00-203-Loans &
Advances to Govt
Servants Other
Conveyance
Dr. Dr.
7610-00-204-Personal
Computer Dr. Dr.
7610-00-800-Other
Advance Dr. Dr.
TOTAL 7610 Dr. Dr.
TOTAL 7610 and 6425 Dr. Dr.
8009-01-101-General
Provident Fund Cr. Cr.
8009-03-101-State
Railway Provident Fund Cr. Cr.
8009-03-102-Transferred
Railway Personnel
Provident Fund
Cr. Cr.
8009-60-103-Other Misc.
Provident Fund Cr. Cr.
TOTAL 8009 Cr. Cr.
8011-00-103-Insurance
& Pension Fund -Central
Govt Employyes
Insurance Scheme
Cr. Cr.
TOTAL "I" Small Cr. Cr.
Annexure-XII
Statement of Debt Head Report (DHR) for the year 2014-15.
SUMMARY OF RECEIPTS AND PAYMENTS AND BALANCES FOR THE YEAR 2014-15 ( ` in
thousands)
Head of Accounts O/B as
on
31.3.14
TWFA O/B as
on
1.4.14
Receipts
during
2014-15
Payments
during
2014-15
C/B as
on
31.3.15
Remark
s if any,
for
negativ
e
balance
s
Saving, Provident Fund
etc.
8115-00-101 DRF
(Commercial) Cr. Cr.
8115-00-102 DRF
(Strategic) Cr. Cr.
8117-00-101 Railway
Development Fund
(Commercial)
Cr. Cr.
8117-00-102 Railway
Development Fund
(Strategic)
Cr. Cr.
8117- Investment
Account Dr. Dr.
8117-Loans to branch
line companies Dr. Dr.
8118-00-106- Railway
Capital Fund Cr. Cr.
8121-00-103- Railway
Pension Fund
(Commercial)
Cr. Cr.
8121-00-104-Railway
Pension Fund (Strategic) Cr. Cr.
8121-00-107- Staff
Benefit Fund
(Commercial)
Cr. Cr.
8121-00-108- Staff
Benefit Fund (Strategic) Cr. Cr.
8121-Staff Benefit Fund
Investment Account Dr. Dr.
8231-00-101- Railway
Safety Fund
(Commercial)
Cr. Cr.
8231-00-102- Railway
Safety Fund (Strategic) Cr. Cr.
TOTAL "J" Reserve
Fund
Cr. Cr.
8337-00-102-IRCA Emp.
PF (Contributory & Non-
contributory)
Cr. Cr.
Annexure-XII
Statement of Debt Head Report (DHR) for the year 2014-15.
SUMMARY OF RECEIPTS AND PAYMENTS AND BALANCES FOR THE YEAR 2014-15 ( ` in
thousands)
Head of Accounts O/B as
on
31.3.14
TWFA O/B as
on
1.4.14
Receipts
during
2014-15
Payments
during
2014-15
C/B as
on
31.3.15
Remark
s if any,
for
negativ
e
balance
s
8337-00-103-IRCA Emp.
PF(Investment A/c) Dr. Dr.
8337-00-104-IRCA Emp
PF(Investment A/c) Dr. Dr.
8342-00-103-Other
Deposits of Govt
Co./Corpn.
Cr. Cr.
8342-00-117-NPS Cr. Cr.
8445-00-101-Indain
Railway Deposits Cr. Cr.
8445-00-104-Railway
Deposits -Trust Account Cr. Cr.
8445-00-800-Railway
Deposits -Other Deposits Cr. Cr.
8445-00-103-Railway
Deposits -Unclaimed
Provident Fund
Cr. Cr.
8445-00-102-Railway
Deposits -Deposit of
Branch Line Companies
Cr. Cr.
8552-00-101-Railway
Advances -Departmental
Advances
Dr. Dr.
TOTAL "K" Deposits
& Advances
Cr. Cr.
8660-00-101-Suspense
Account - PAO Suspense Dr. Dr.
8660-00-102-Suspense
Account - AG Suspense Dr. Dr.
8660-00-108-Suspense
Account - PSB Suspense Dr. Dr.
8660-00-109-Suspense
Account - RB Suspense Dr. Dr.
8660-00-117-Suspense
Account- Transaction on
behalf of RBI
Dr. Dr.
8660-00-125-Amount
forfeited from Pakistan Dr. Dr.
8660-00-132-Transaction
with Bangladesh Dr. Dr.
Annexure-XII
Statement of Debt Head Report (DHR) for the year 2014-15.
SUMMARY OF RECEIPTS AND PAYMENTS AND BALANCES FOR THE YEAR 2014-15 ( ` in
thousands)
Head of Accounts O/B as
on
31.3.14
TWFA O/B as
on
1.4.14
Receipts
during
2014-15
Payments
during
2014-15
C/B as
on
31.3.15
Remark
s if any,
for
negativ
e
balance
s
8660-00-140-
Miscellaneous Suspense Dr. Dr.
TOTAL 8660 Dr. Dr.
8670-00-108-Cheques &
Bills Cr. Cr.
8677-00-103-Remittance
into Bank Dr. Dr.
8671-00-105-
Departmental Balances Dr. Dr.
8672-00-105-Permanent
Cash Imprest Dr. Dr.
8679-00-102-A/c with
Bangladesh Railway Dr. Dr.
8679-00-105-A/c with
Pakistan Railway Dr. Dr.
TOTAL "L" Suspense
Account
Dr. Dr.
8782-00-122-Transfer
within the same Railways Dr. Dr.
8788-00-101-Adjustment
Account with P&T Dr. Dr.
8789-00-101-Adjustment
Account with Defence Dr. Dr.
8790-00-101-Account
with States and Central
Civil Railways
Dr. Dr.
8797-03-100-Account
Between Railways Dr. Dr.
TOTAL "M"
Remittance
Dr. Dr.
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