|
APPENDIX I
(See Paragraph 701)
CLASSIFICATION OF REVENUE
EXPENDITURE
EXPLANATORY MEMORANDUM
General - All Abstracts
The
revenue working expenses of the Railways are classified under 13 sub-major
heads with a separate Abstract for each Sub-major head, viz.-
The
revenue working expenses of the Railways are classified under 13 sub-major
heads with a separate Abstract for each Sub-major head, viz.-
The
Sub-major heads are divided into minor, sub, and detailed heads as shown in
the accompanying classification. The introduction or abolition or change of
nomenclature of any minor or sub head, the transfer of a sub-head or
detailed head from one minor head or sub head to another, and any
rearrangement of abstracts are not within the competence of a Railway
Administration. But the Financial Adviser and Chief Accounts Officer of a
Railway may with the approval of the General Manager introduce a new detailed
head within a sub-head except when the necessity arises of a new class of
expenditure, in which case the orders of the Railway Board should be
obtained as to the sub-head under which the detailed head should appear.
When, however, a new detailed head is opened by Railway Administration, the
Railway Board should be informed.
The
structure of the accounts classification is such that it corresponds to and
is in line with the revised classification of the Demands for Grants. While
the alpha (i.e. the letter of the Abstract) corresponds to the Demand head,
the minor, sub-head and detailed heads of accounts,
represent classification of the activity from a broad grouping into its
details. The classification lends itself to computerisation
and its utility from the point of view of analysis of costs will be greater
when the compilation is taken on the computer in due course of time. On computerisation of the accounting system, the alpha of
the abstract classification will be substituted by a Numerical Code
as follows:-
A-03, B-04, C-05, D-06, E-07. F-08, G-09, H-10, J-11, K-12,
L-13, M-14 & N-12
Which
will be the same as for Demands for Grants. Under the manual
system however it is preferable to retain the alpha character of the
Abstract classification in view of its age long familiarity. In this
connection, a summary of the Revised demand Structure-Demand for Grants for
Expenditure on Railways is given below:-
CLASSIFICATION OF REVENUE
EXPENDITURE APP. I
|
Sr.No.
|
Group
|
No
|
Demand
Name of demand
|
|
I.
|
Policy
Formulation and Services Common to all Railways
|
1.
|
Railway Board
|
|
2.
|
Miscellaneous
Expenditure (General)
|
|
II.
|
General
Superintendence and Services on Railways
|
3.
|
General
Superintendence and Services on Railways.
|
|
III.
|
Repairs
and Maintenance
|
4.
|
Repairs
and Maintenance of Permanent Way and Works.
|
|
5.
|
Repairs and Maintenance of
Motive Power.
|
|
6.
|
Repairs
and Maintenance of Carriages and Wagons.
|
|
7.
|
Repairs and Maintenance of
plant and Equipment
|
|
IV.
|
Operation
|
8.
|
Operating
Expenses-Rolling Stock and Equipment.
|
|
9.
|
Operating
Expenses-Traffic.
|
|
10.
|
Operating
Expenses-Fuel.
|
|
V.
|
Staff
Welfare, Retirement Benefits and Miscellaneous
|
11.
|
Staff
Welfare and Amenities.
|
|
12
|
Miscellaneous Working Expenses.
|
|
13.
|
Provident Fund, Pension and
other Retirement Benefits.
|
|
VI.
|
Railway
Funds and payment to General Revenues.
|
14.
|
Appropriation
to Funds.
|
|
15.
|
Dividend to General Revenues,
Repayment of lones taken from General Revenues
and Amortization of over Capitalisation.
|
While
the classification upto the detailed head
represents only the activity, the structure of the classification also
incorporates a two digit code to represent the primary unit, i. e. the object of the expenditure/indicating on
"what" the expenditure is incurred viz., salary,
allowances, wages, materials, consumable stores etc. The indication of a
classification of expenditure will, therefore, be complete only if the
Abstract, the minor, sub or detailed heads of activity as well as the code
of the object of expenditure are given, in that order for instance.
(i) The wages of the permanent gangs engaged in manual
maintenance of a section of BG. track (with sanctioned speed of 100 km.p.h. -- i.e. a group 'D' track) will be
indicated as B. 241-01.
(ii)
Ballasting of the same track will be indicated by B. 243-28.
(iii)
The wages of Steam Loco crew will be indicated as F. 112-01.
(iv) The
wages of a Diesel Loco crew will be indicated as F. 212-01.
(v) The kilometrage allowance of Diesel Loco crew will be
indicated as F. 212-10.
(vi) The
dearness allowance of train passing and Control office staff such as
Station Masters, Assistant Station Masters etc. will be indicated as G.
250-02 and so on,
It will
be noted that last two digits show the "object" of expenditure.
|