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Chapter XXI
2132.
Check of Emergent Police Passes.—Emergent Police Passes
(COM/P. 12) are accounted for by stations in the Return of Blank Paper Tickets
(Appendix VII/C-CM), Local or Through, as the case may be. These should be
checked to see :—
2133. The Requisitions and collected passes (received daily from the home railway stations in the case of Local traffic and monthly from the collecting Railway Accounts Office in the case of Through Traffic) should also be checked with the Return received from the Inspector General of Police. Should it transpire, in any case, that the object of the journey was unconnected with the business of the railway, an adjustment of the fare represented by the pass should be made. The collected passes should be retained by the forwarding railway till the laibility for the fares represented by these passes has been settled in communication with the Inspector General of Police. 2134. Check of Genuineness of Forms I.A.F.T. 1720 and 1720-A. -The requisitions (Forms I.A.F.T. 1720 and 1,720-A) should be compared with the monthly statements received from Army Units to verify their genuineness. 2135. Check of Monthly Season Tickets.--The check of Monthly Season Tickets should be conducted in accordance with the rules, fares and conditions laid down in the Coaching Tariff. 2136. Printed Season Tickets are accounted for in the same manner as printed Card tickets in the Passenger Classification of Printed Tickets (Paragraph 268-CM) and should be checked similarly. The Blank Card Season Ticket Register (Appendix II/ E-CM) should be checked as regards commencing numbers with the closing numbers in the checked register for the previous month and it should be seen that the tickets issued in the month are accounted for individually in consecutive order and there is no break in the continuity of Machine Numbers. The highest numbers of the collected printed Season Tickets should be checked with the Local/ Through Passenger Classification for Printed Tickets. All collected Blank Card Season Tickets should be checked with the Local/Through Blank Card Season Ticket Register. 2137. Check of Suburban Tickets.—Suburban Tickets are issued by Railway Administrations to their employees in accordance with local rules on the subject published in the Pass Rules of each Railway. The check on the issue and accountal of these tickets should be conducted with reference to such rules. It should also be seen that the amount realized by the issue of Suburban Tickets is remitted on the same day on which the tickets are issued.
2138. Check of Pilgrim or Poll Tax. —The Pilgrim or Poll Taxes,
though included in the Passengers fares, represent amounts payable to State
Government or Local Bodies etc. on whose behalf they are collected by the
Railway. Such amounts should be worked out from the documents indicated below: —
The
Computer Tabulations of printed tickets issued to each taxable station will be
prepared in the following form: —
STATISTICAL
REPORT NO. 8
2139. Working out of earnings due to the worked lines in respect of Passenger (Printed Series) Traffic. —A report in the following form will be tabulated on Machines in respect of station to on the worked lines: —
STATISTICAL REPORT
NO.
8/A
2140. Check of Out-Agency Bills. —The Statistical Report No. 8-A referred to in Para 2139 will also be prepared on Machines in respect of Through Passenger Traffic (Printed Series) booked to Out-Agencies for submission to the Accounts Office of the destination railway concerned for the purpose of check of Out-Agency bills. The Out-Agency bills in respect of Local outward and inward traffic and Through outward traffic (Printed Tickets) will be checked with the relevant Passenger Classifications for Printed Tickets sent by the forwarding stations. 2141. Check of Tourist Coupons. —Tourist Agents and Steamship Companies, who are authorized under the terms of their agreements with railways to issue Tourist Coupons, render statements showing the particulars of the coupons sold, the commission deducted by them and the net amount remitted to the railway, at intervals prescribed by the Railway Board from time to time. These statements should be checked in the same way as "Return of Blank Paper Tickets (Appendix VII(C-CM)" and the receipt of the amount from the Tourist Agents and Steamship Companies verified. 2142. The commission
charged by the Tourist Agents, etc., should be checked with reference to
the rates agreed upon and should be debited to the Revenue Expenditure
Head, Abstract G-700 by means of a Journal Entry
(A.
2712) prepared at the end of the month. 2143. Check of High Official Requisitions.—Requisitions tendered by High Officials of Government for their journeys over the railway are received in the Accounts Office alongwith the Daily Cash Remittance Note (COM/C. 9 Revised). They should be checked to see that the Officer is entitled to the accommodation supplied as laid down in the Tariff, that the Requisition is signed by the Officer and the Station Master, that the particulars of tickets purchased are recorded in the space provided on the Requisition for the purpose and that the tickets are accounts for in the Local/Through Return of Blank Paper Tickets (Appendix VII/C-CM).
2144. The collected foils of Requisition
received from destination stations in the case of Local traffic and from the
collecting stations in the case of Local Traffic and from the collecting Railway
Accounts Offices in the case of Through traffic should be checked with thoss
received from the forwarding stations and also with the particulars furnished by
the Traffic authorities e.g., composition statements of special trains
for High Officials and record of movement of saloons and the relevant Tariff
Rules. 2145. If any person travels with a High Official in a carriage or compartment reserved for him, the usual fares received from the sale of First class tickets to such persons will be adjusted as follows :— (i) in the case of a saloon reserved exclusively for the use of a High Official for which special haulage rates are payable (i.e., saloons on which interest, maintenancs and depreciation charges are paid by Government), when the number of occupants excluding Attendants is in excess of six, fares for the number of occupants in excess of six shall be retained by the railway; (ii) in the case of a saloon belonging to the ordinary stock of a railway for which charges at public rates are payable, when the actual fares for the number of occupants amount to more than the minimum charge payable for the saloon, the difference shall bs retained by the railways ; (iii) in the case of First class compartment, when the number of occupants is in excess of the minimum number of fares for which the compartment can be reserved for the public, fares for the number of occupants in excess, of the minimum number of First class fares, shall be retained by the railway. Note.—
Portions of fares, which is not to be retained by the railway shall be
credited to the Department which bears the charge for the haulage of the
reserved accommodation by deduction from the carriage bills
(A.
2907) of the railway submitted to the Department
concerned. 2146. When any person accompanying a High Official holds a return ticket, half of the fares paid should be credited for each journey to the Department concerned. 2147. When a Personal Assistant, Stenographer or the clerk holding a ticket for the class of accommodation in which he is entitled to travel under the Travelling Allowance Rules, travels with a High Official in the accommodation reserved for the latter, the fare paid for such ticket should not be deducted from the charge due to the railway for the reserved accommodation.
2148. Check
of Free Passes.(a)—Officers issuing passes will advise the
Accounts office of the number of the blank Pass Books as and when they are
brought into use and will intimate, monthly, the opeining and closing number of
psses issued during the month and the numbers of passes cancelled. In the case
of through traffic, a monthly retrun showing the number of Passes issued to each
Railwaty together with the number of Passsess cancelled if any, shall be
submitted by the issueing officers to the financial Adviser and chief Accounts
Officer of the destination railways for similar check. (b)
Ten percent of monthly returns (com-T-7-revised), received from the
ticket checking staff showing partiuclars of Free Passes checked by them should be
selected every month, by the Accounts Officer and particulars of the free passes
noted therein should be traced into the relevant monthly retruns of free Passess
received from the Pass issueing Authorities. Irregularities, if any, detected should be reported to the appropriate commercial/issuing authorities for remedial action. The particulars of entries relating to free passes with destinations on other Railways, if any in the through traffic returns COM-T –7 (Revised) should be extracted and sent to the Traffic Accounts office of the destination railway concerned for necessary check. 2149. In their periodical inspections of Divisional offices, Accounts Officers should see the work of these offices in connection with the custody and issue of Free Passes. 2150. Check of Return of Excess Fares (COM/R-19 Revised).—The check of fares shown in the Accounts Foils of Excess Fare Tickets involving Government Railways should be exercised in respect of one date only in a month. 2151. The amounts on the individual Excess Fare Tickets should be totalled on comptometer or any other adding machine and this total checked with the total amount of the Excess Fare Tickets appearing in the Excess Fare Return which should also be obtained, but separately, on the comptometer or other adding machine. If both the totals agree, an individual comparison of Excess Fare Tickets with the Return is not necessary. If the totals do not agree, comparison of individual tickets with the entries in the Excess Fare Return should be made to locate the discrepancy except where the difference between the two figures is within the limits laid down by the Railway Board from time to time. The Accounts foils of Excess Pare Tickets falling under the prescribed check should, however, be compared in all respects with the relevant returns. 2152. In examining the Excess Fare Returns, the opening numbers of Excess Fare Tickets should be checked with the closing numbers of the checked Return for the previous month and it should be seen that the tickets issued in the month are accounted for individually in consecutive order, and there is no break in the continuity of machine numbers. If a Local Excess Fare Ticket is not accounted for in the Excess Fare Return, the debit should be raised against the Station Travelling Ticket Examiner as if the ticket had been issued to the farthest station to which it could be made available in Local booking. In the case of Through traffic, the debit should be raised as if the ticket had been issued to the farthest junction with another railway. The fares. should be calculated on the basis of Second class fare for Excess Fare Tickets for which the class cannot be ascertained from any other connected records. 2153. All the
cancelled Excess Fare Tickets and the collected Excess Fare Tickets
(received from the home railway stations in the case of Local traffic
and from the collecting Railway Accounts Officers in the case of Through
traffic) should be checked with the Excess Fare Return, to the extent of
one date i.e., the date already
selected for the purpose of checking the accuracy of fares vide para
2150. 2154. In checking the correctness of fares as laid down in the Paragraph 2150, it should be seen :—
2155. If any Excess Fare Ticket is found to have been issued for unbooked luggage, the amount thereof should be transferred to the Local/Through Luggage Return (COM/L-26 Revised or COM/L-29 Revised) and charges checked accordingly. 2156. Excess Fare Returns of Travelling Ticket Examiners.—The checks mentioned in Paragraphs 2150 to 2155 are equally applicable to Excess Fare Returns of Travelling Ticket Examiners. In addition to these checks, it should be seen that Returns have been received from all Travelling Ticket Examiners and all the Excess Fare Ticket books issued to them, as shown in the list furnished to the Accounts Office by the Controlling authority (Paragraph 551-CM), have been continuously and completely accounted for in the Returns. It should also be seen that the amounts deposited by the Travelling Ticket Examiners at various stations are accounted for by the latter in their Balance Sheets. 2157. Apportionment of earnings relating to Through Excess Fare Tickets is not made between the railways. Such earnings are retained wholly by the collecting railway. 2158. The Financial Adviser and Chief Accounts Officer should, in consultation with the Chief Commercial Superintendent lay down a procedure for check over the completeness of the accountal of Handing Over Memoranda and the continuity of their numbers. Complete details regarding the Returns that are to be submitted and the extent and scope of check to be exercised in the Accounts Office should be prescribed in the local manual of procedure of the Accounts Office. 2159. Check of Certificates issued by Guards or other Authorised Railway Servants.—Ten per cent of the certificates issued by the Guards in charge of the trains or by other authorised railway servants to the passengers, who are unable to buy tickets for want of time but who have informed the Guards or other authorised railway servants before boarding the trains or before being detected of travelling without tickets, should bs compared with the Local/Through Excess Fare Returns. A complete check should however, be exercised over the accountal and continuity of numbers of these certificates. |
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