DHR – Debt Head Report

1

Presented by

M.Nageswara Rao, SSO(A)

Secunderabad

DHR (Para Nos 748 to 752 of Accounts Code Volume I)

A report on the balances i.e., Loans & Advances, Provident Fund,

Deposits, Inter Govt adjustments under the "Debt heads“ is called

DHR – Debt Head Report.

It should be submitted by each FA&CAO so as to reach the Railway

ministry not later than the 10th September or date prescribed by

Railway Board.

DHR – Audit certification

A copy being furnished at the same time to the Statutory Auditor. A copy duly audited should be submitted to the

Railway ministry, to reach them by the 25th September or date prescribed by

Railway Board

DHR – Pro forma• Zonal Railway Statement showing balance under

Debt Heads for the year ending 31.03.2015Sl.No Head of

AccountBalance at the end of previous year

Balance at the end of current year

Increase or Decrease in balance during the year under review

Remarks

1 2 3 4 5 6

Total

DHR - Review

Generally reviewing the outstanding balances

Furnish explanations for important variations from the previous year's balances and

Comments on the efficiency of the balances at the end of the year under review.

I-Small Savings & PF balances

Certified that the balances at the end of the year, as per the general books

agree with the total of the balances of the individual members, as per

personal ledgers and that advice slips showing the balances in the Fund the credit of members on the 31st March,

2015 have been issued to them

K-Deposits & Advances

(i) Deposits.-Certified that action has been taken for the clearance of items outstanding for more than three months.

(ii) Cash.-

(a) Certified that the cash balance actually in charge of the Cashier (s) and departmental officers on the 31st march 19…… was Rs. …….

(b) Certified that the cash balances in the hands of the Cashier (s) and disbursing officers were verified by actual count and found correct.

F-Loans & Advances

(a) Certified that the recoveries during the year

were made regularly as required under the rules

F-Loans & Advances

(b) It is also certified that these balances have been analysed and reviewed by sub-heads

and there are no cases of write-off suspensions or doubtful assets in the

balances; also there are no cases of remission of interest, grant of loan without or at a nominal rate of interest. Grant of loans

without necessary safeguards for recovery, and unusually large loans to an individual.

F-Loans & Advances

(c) The acceptance of the balances outstanding against the employees concerned as on the 31st march, 2015

have been obtained.

M-Remittances – Inter Government Adjustment – Accounts with States

Certified that the outstanding balance

represents the amount for which

settlement could not be effected in the

Reserve Bank Account during the

year.

DHR - General

Certified that the balances shown in the Report agree with the General books and are supported by details.

DHR – Audit Certificate

The Debt Head Report should be got audited by the Statutory Auditor and his audit certificate should be furnished to the Railway Board along with the audited copy of the report. The audit certificate will be on the following lines:- Certified that as a result of the test audit of the accounts compiled under the direction of the general manager that, subject to the observations below, the Review of Balances of the ……… Railways for the year……….. has, to the best of my knowledge and belief, been correctly prepared.

Chief Auditor