Chapter 4: Budget Estimates, Expenditure, Budget Control

and Completion Reports

Section 1: Introduction - Budget Terms
4.1.1 Budget Estimates: Every Railway Administration has to prepare estimates of
expenditure expected to be incurred by it in a year and submit them on
prescribed dates well in advance of the beginning of that year to the Railway
Board for obtaining the sanction of the Parliament or the President. Such
estimates are called "Budget Estimates".

4.1.2 Demand for Grants: On the basis of the Budget Estimates received from the
various Railway Administrations and other spending units, the Railway Board
prepare their "Demand for Grants" and present them to the Parliament or the
President, as the case may be, for sanction.

4.1.3 Grants and Appropriations: The 'Demands for Grants' as finally approved by
the Parliament are called the Budget 'Grants' and those sanctioned by the
President without reference to the Parliament are called 'Appropriations'.

4.1.4 Budget Orders and Allotments

(a) Railway Grants and Appropriations for a year are distributed by the Railway
Board to the various Railway Administrations and other spending units directly
under the Railway Board, through what are known as 'Budget Orders'. The
Budget Orders are accompanied by the Budget Documents.

(b) Grants and Appropriations distributed to the various Divisions and spending
units are called Budget Allotments.

4.1.5 Budget Documents: The complete Budget is printed in the form of books as
under:

(a) Demands for Grants.

(b) Explanatory Memorandum showing the financial results of the year.

(c) Works, Machinery and Rolling Stock Programme of Railways.

4.1.6 Re-appropriation: The transfer of funds originally assigned for expenditure on

a specific object to supplement the funds sanctioned for another object is called
"Re-appropriation". The powers of the Railway Board and Railway Administration
in respect of re-appropriation are detailed in Chapter III of the Indian Railway
Financial Code Volume I (extracts at Annexure: 4-A1).

4.1.7 Review of Expenditure: The sufficiency or otherwise of the sanctioned budget

allotments shall be reviewed periodically by each Railway Administration on the
basis of expenditure actually incurred upto the time of review and the anticipated
expenditure during the remaining portion of the financial year. The detailed
procedure in regard to review of Expenditure is contained in Chapter III of the
Indian Railway Financial Code, Volume I (extracts at Annexure: 4-A2).

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4.1.8 Major, Minor, Sub, Detailed Heads: All revenue working expenses of the
Railway are classified under 13 sub major heads with separate abstract for each
sub major head. The sub major heads are divided into minor, sub and detailed
heads as detailed in Volume II of the Indian Railway Financial Code (Minor, sub
and detailed heads, relevant to Signaling and Telecommunication are at
Annexure: 4-A3).

4.1.9 Revenue and Works Budgets: Budget estimates of the Signal and
Telecommunication Department comprise mainly of the following:

(a) Estimates of Working Expenses: These are based on the Working

Expenses for the repairs and maintenance of Signaling, interlocking and
Telecommunication Services and comprise estimates of expenditure against
Demand Nos. 3,7 and 8 referred to in Para 4.1.8.

(b) Works Budget: Open Line Works Budget otherwise known as 'Annual
Works Programme' comprises estimates of requirements for Works against
Demand No.16.

(c) Plant and Machinery Programme comprises estimates of requirements for

Machinery and Plant against Demand No.16.

4.1.10 Compilation: The Revenue Budget or Estimate of Working Expenses is

compiled in the prescribed forms in the Headquarters Office on the basis of
proposals submitted by the Divisions/Extra Divisional Units in accordance with
instructions contained in Chapter III of the Indian Railway Financial Code.
Volume I (extract at Annexure: 4-A4).

4.1.11 Detailed Instructions for Administering the Budget are contained in Chapter
III of the Indian Railway Financial Code (extract at Annexure: 4-A7).

Section 2: Works, Machinery and Rolling Stock Budget

4.2.1 Detailed Instructions for Preparation and Submission

Detailed instructions for preparation and submission of Works, Machinery and

Rolling Stock Budget are contained in Chapter III of Indian Railway Financial
Code, Volume I (extracts at Annexure: 4-A5).
The classification of expenditure by primary units of expenditure are contained in
Volume II of the Financial Code (Heads relevant to Signal and Telecommunication
Department at Annexure: 4-A6).

4.2.2 Compilation of Plant and Machinery Programme

(a) The detailed instructions for the preparation and submission of the Plant and
Machinery Programme are contained in Chapter XV of the Indian Railway
Code for the Mechanical Department (Workshops).

(b) The requirements of machinery in Signaling and Telecommunication

Workshops shall be collected and shown in Plant and Machinery Programme.
The description of machinery, number, allocation, cost etc. shall be shown
on the prescribed forms and submitted along with the programme. This
programme should be as per the schedule of Works Programme.
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 Section 3: Maintenance of Accounts
4.3.1 Code Rules: Rules in regard to the maintenance of Open Line accounts are
contained in Chapter XIV of the Indian Railway Code for the Engineering
Department.

4.3.2 Accounting

(a) The expenditure incurred is brought to account through various vouchers.

Subject to such powers as may be delegated to him, the Divisional Signal
and Telecommunication Engineer/Divisional Signal and Telecommunication
Engineer incharge may incur expenditure on all ordinary maintenance works
and establishments upto the limits of the provision in the Revenue Budget
Estimates, sanctioned for his unit for the year.

(b) All vouchers, such as debit notes for stores supplied, freight bills shall be
carefully scrutinised before acceptance as to the reasonableness and
propriety of the debits raised. Wherever necessary, such debits shall be
correlated and checked with the initial records in the office, such as indents
and work orders on Workshops and necessary endorsements made
thereon.

4.3.3 Departmental Registers on Extra-Divisional Units

(a) Revenue Allocation Register: The Deputy Signal and Telecommunication

Engineer/Divisional Signal and Telecommunication Engineer incharge of an
Extra-Divisional Unit shall maintain a Register of Revenue expenditure, if
any, incurred by him under the relevant grants in order to keep himself
acquainted with the progress of expenditure in his unit as compared with the
sanction in the Authorization Rolls. The detailed instructions in regard to the
maintenance of Revenue Allocation Register are contained in Para 1469 of
Engineering Code (Annexure: 4-A8).

(b) Register of Works: The objective of maintaining the Register of Works and
Instructions in regard to maintenance of the same are contained in Paras
1472, 1473, 1474 and 1475 of Engineering Code (Annexure: 4-A9).

(c) Reconciliation of Registers: The registers of the Extra-Divisional Office

shall be sent monthly to the Accounts Office with a clerk on such dates as
mutually agreed upon in order that the entries made therein may be
reconciled with similar registers maintained in the Accounts Office.

4.3.4 Departmental Registers on Divisions: On Divisions where the initial accounts

are maintained by the Accounts Department, neither Allocation Register nor
Register of Works need be maintained by the Departmental Officers. There will
be only one set of registers and these will be maintained by the Accounts
Officer both for his own use and for that of the other Departmental Officers, who
will continue to be responsible for the efficient control of expenditure against
estimates and allotments.

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 Section 4: Control over Expenditure
4.4.1 The manner in which the budgetary and expenditure control is to be exercised
by the various units is indicated in Chapter V of the Indian Railway Financial
Code (relevant extract at Annexure: 4-A10).

4.4.2 Indents and Work Orders

When passing requisitions for materials and tools, for works or maintenance, Sr.
Divisional Signal and Telecommunication Engineer/Deputy Signal and
Telecommunication Engineer/Divisional Signal and Telecommunication Engineer
incharge shall ensure that the amounts involved are within the allotments and
also within provision in the sanctioned estimates.

Before execution of agreements and work orders with contractors the Sr.
Divisional Signal and Telecommunication Engineer/Deputy Signal and
Telecommunication Engineer/Divisional Signal and Telecommunication Engineer
incharge shall ensure that these have been carefully checked in every respect.
Rates allowed in bills received from firms shall be carefully scrutinized before
they are passed for payments.

Section 5: Completion Reports

4.5.1 Code Rules: Rules in regard to the preparation and submission of Completion
Reports are contained in Chapter XVII of the Indian Railway Code for the
Engineering Department (relevant extracts at Annexure: 4-A11).

Note: This Chapter has under mentioned Annexures

S.No Annexure No. Description
1 4-A1 Powers of the Railway Board
2 4-A2 Review of Expenditure
3 4-A3 Revenue Expenditure
4 4-A4 Preparation of the Budget
5 4-A5 Works Machinery and Rolling Stock Budget
6 4-A6 Classification of Capital and other Works Expenditure
7 4-A7 Distribution of Funds by the Railway Board
8 4-A8 Revenue Allocation Registers
9 4-A9 Register of Works is a Collective Record of Expenditure Designed
10 4-A10 Revenue and Works Expenditure
11 4-A11 Completion Report

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Para No. 4.1.6 Annexure: 4-A1
Powers of the Railway Board
(Extract of Chapter III of Indian Railways Financial Code, Volume I)
(1) Powers of the Railway Board: Within the amount of a grant as voted by the Parliament,
the Railway Board have full power of transferring the provision from one sub-head to
another by a formal order of re-appropriation but re-appropriations, from one grant to
another are not permissible. Under Grant No. 16 no re-appropriation of funds is
permissible between Capital, Railway Funds and Revenue even though re-appropriation
is permissible between the various sub-heads of grant viz., the various plan heads. As
regards "Charged" expenditure there are no restrictions on the powers of the Railway
Board to transfer provision from one sub-head to another by a formal order of re-
appropriation but no re-appropriation is permissible from one grant to another from
"Charged" heads to "Voted" heads or Vice Versa. (Para 376)
(2) Powers of Railway Administrations: No re-appropriation is permissible between "Voted"
and "Charged" allotments or between the allotments made under one grant and another.
In the case of Grant No. 16 no re-appropriation is permissible between the Capital Railway
funds and revenue. The re-appropriations. (Para 377)
(a) to and from the provision for the following plan heads under Grant No. 16:
(i) New Lines (Construction);
(ii) Gauge Conversion;
(iii) Electrification Projects;
(iv) Track renewals;
(v) Staff quarters } Staff Welfare Works.
(vi) Amenities for staff } Staff Welfare Works.
(vii) Passenger Amenities and other Railway Users' amenities.
(b) to and from the provision for "Payments to other Railways" in Grant No. 9, and;
(c) to and from the provision for "Suspense" in Grant No. 12 requires prior approval of
the Railway Board.
(3) The amount allotted to the Railway administrations under the Civil Grant for "Interest on
debt and other obligations and reduction or avoidance of debt" is distributed under the
following units of re-appropriations, viz.,
(a) State Provident Funds;
(b) Railway Staff Benefit Fund;
(c) Eastern Group Sleeper Control Provident Fund;
(d) Indian Railways Conference Association Employee's Provident Fund;
(e) Depreciation Reserve Fund, Railways;
(f) Revenue Reserve Fund;
(g) Railway Development Fund;
(h) Accident Compensation, Safety and Passenger Amenities Fund, and
(i) Pension Fund.
No re-appropriation is permissible from one unit to another.
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(4) Other re-appropriations may be sanctioned by the Railway Administrations but no re-
appropriations are permissible after the close of the financial year i. e., 31st March. The
re-appropriations by Railway administrations should not be made haphazardly on the
basis of individual items of expenditure where the original provision is exceeded, nor
should they be postponed to be made only towards the end of the year. The Railway
administration should review the position as a whole at intervals and carry out the
necessary re-appropriations. When funds have to be provided for new expenditure under
one of the sub-heads and the administrations are definitely in a position to transfer the
grant from another sub-head for this purpose, the appropriations should be made
promptly. The whole object is to ensure that, as far as possible, funds which are not
required are withdrawn from disbursing officers as soon as it is definitely known that
they are not required, and incidentally to provide that any really unavoidable
expenditure is met from such savings as far as possible. (Para 379)

(5) All proposals far re-appropriation of funds which are beyond the General Manager's
powers shall be submitted to the Railway Board sufficiently early to admit of action being
taken before the close of the financial year. (Para 380)

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Para No. 4.1.7 Annexure: 4-A2
Form No. F. 383
Review of Expenditure
(Extract of Chapter III of Indian Railways Financial Code, Volume I)
(1) Review of Expenditure: Railway Administrations should review their expenditure in August to see whether any modifications are necessary in
the allotments placed at their disposal. The review in respect of each grant should be submitted to the Railway Board in Form No. F-383 so as
to reach them not later than 1st September each year. (Para 383)
Statement showing …………………………….. necessary in the allotments under Grant No. ……….…. during ………….

(in thousands of rupees)

Variations between
Actuals last year Latest Estimate, Current Year
Amount Columns (10 and 7) Brief
Total
Detailed Actuals Approxi advanced from reasons
Total for Budget Columns 8
heads First Four Full first mates Full the Contingency Excess Savings for large
first four Current and 9
months year three for year Fund (+) (-) variation
month year
month month
1 2 3 4 5 6 7 8 9 10 11 12 13

Detailed
heads of
the Grant

Total…

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(2) The Administrations should review the position in as much detail as possible at the time, and if there is any new expenditure which was
definitely not anticipated in the budget and which cannot be postponed without serious detriment to safety or efficiency, they should examine
whether such expenditure can be met by saving in expenditure provided for in the budget, when such savings can be foreseen or can be
achieved without serious damage. The review should show whether such examination discloses the necessity of additional grants or the
possibilities of net savings, in order to enable the Board to set off savings on one railway against excesses on another and to arrive at one
estimate of the net additional grant required if any. (Para 384)

(3) Final Modification Statement: The Railway Board should be furnished for each grant separately, so as to reach them not later than the 21st
February each year, with statements showing the additional allotments required (both voted and charged) or surrenders to be made, during
the current financial year under each head of appropriation, as prescribed in the budget orders, and requiring the sanction of the President.
The variations between the Final modified allotment required and the revised estimates as fixed by the Board should in all cases be supported
by adequate explanations of the reasons for the demand or surrender. (Para 315)

(4) The railways should, however, continue to review the budgetary position further on submission of the Final Modification statements and any
modification that may be considered necessary as a result of new factors visualized and the further review of budgetary position should be
advised telegraphically to the Board so as to reach them on the 1st of March or any other date in March which would be advised to the Railways
by the Board. (Para 386)

(5) Any important changes subsequently found necessary, should be intimated before the 20th March of the year, to enable President to accord
sanction to them where possible, so that the Railway Administration may sanction in time, before the 31st March of the year, any re-
appropriations to cover the anticipated excess over allotments. (Para 388)

Note: Latest Proforma of above table shall followed.

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Para No. 4.1.8 Annexure: 4-A3
Revenue Expenditure
(Extract of Indian Railways Financial Code, Volume II)

S. Demand Main Heads Sub-Heads

Abstract Name of Demand
No No. No. Name No. Name
1 3 ‘A’ General 800 Signal and 810 Administration.
Superintendence Telecommunicati 820 Signalling.
and Services. on Management
830 Telecommunication
840 Workshop, Drawing
and Estimating.
870 Miscellaneous
Expenses.
890 Credits and
Recoveries.

2 7 ‘E’ Repairs and 100 Establishment in 110 Officers and Office

Maintenance offices Establishment (S&T)
Plant and
120 Supervisory Staff and
Equipment
their Office Staff/S&T.
130 Contingent
Expenses/S&T.

500 Plant and 510 Mechanical Signalling

Equipment 520 Electrical Block
(Signalling) Signalling
530 Electrical Power
Signalling
540 Other Repairs and
Maintenance.
550 Miscellaneous
Expenses.

600 Plant and 610 Microwave

Equipment Multichannel Radio
(Tele- Relay System and
communication) Wireless System.
620 Railway Telephone
Exchange.
630 Line Communication
System.
640 Other Expenses.

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S. Demand Main Heads Sub-Heads
Abstract Name of Demand
No No. No. Name No. Name
700 Rental to BSNL for 710 Circuits of Signalling
Signalling and System.
Telecommunicati 720 Line Wire.
on Circuits.
730 Administrative
Telephone.

700 Signalling and 740 V.F.T. Channel.

Telecommunicati 730 Other Operating
on. Expenses

3 8 ‘F’ Operating 500 Cost of Training 510 Other than Hindi,

Expenses, Rolling Staff. Medical Health and
Stock and Welfare.
Equipment.

4 12 ‘K’ Miscellaneous 100 Appropriation to 160 Signal and

Working Depreciation Telecommunication
Expenses. Reserve Fund. Department.

5 14 ‘M’ Appropriation to 500 Appropriation to 510 Appropriation to

Funds. Accident Accident
Compensation, Compensation, Safety
Safety and and Passenger
Passenger Amenity Fund.
Amenity Fund.

Note: Sub heads are further divided into Detailed Heads. The expenditure is classified into
primary Units (objects) of Expenditure. For further details, Revised Classification of accounts
of expenditure and earnings may be referred to.

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Para No. 4.1.10 Annexure: 4-A4
Preparation of the Budget
(Extract of Chapter III of Indian Railways Financial Code, Volume I)

(1) For the preparation of the Budget by the Railway Board, the Railway Administrations and
other authorities empowered to incur expenditure are required to submit to the Railway
Board their revised estimates for the current year and budget estimates for the following
year on the dates prescribed below: (Para 307)

Revenue Demands 2 to 15 .. .. .. .. 1st December.

Works Demand 16 .. .. .. .. .. .. .. .. 23rd December.

The revised estimates are required in respect of the current year and Budget Estimates
for the following year.

(2) Responsibility for framing the Estimates: Preparation of the Revised and Budget Estimates
should commence at the 'grass root level' i. e., Division, Workshop, Stores Depot, etc., as
the case maybe. The entire responsibility for framing the estimates devolves upon the
spending/earning authorities concerned, though the actual work of compilation and
scrutiny would rest with the Financial Adviser and Chief Accounts Officer who would also
draw the attention of the General Manager to matters of purely financial impart. (Para
309)

(3) The estimates should be as accurate as possible and, to achieve this object, care should be
taken to see that the data on which the forecast is based is adequate and reliable and that
the conclusions arrived at from the data can be sustained by past experience and future
expectations of likely events. (Para 310)

(4) No stereotyped method of estimating will be helpful in forecasting accurately, unless the
data on which the forecast is based is selected with due care and all the useful
knowledge is brought to bear on the conclusion to be derived from the data. The manner
in which the data required for the preparation of the estimate should be collected is,
therefore, left to the General Managers, but the general principles on the basis of which
the various estimates should be framed are described, wherever necessary, in the
following paragraphs. (Para 311)

(5) The Revised and Budget Estimates should be framed by the various concerned authorities
separately for
(i) Ordinary Working Expenses and (Para 312).
(ii) Works Expenditure.

(6) The estimates of expenditure in respect of each demand should be prepared in duplicate,
the figure being given in thousands of rupees. In preparing their estimates the Railway
Administrations should ensure that the figures of actual expenditure for the preceding
year shown in the estimate agree with those reported to the Railway Board. The figures
of actual expenditure for the current year should represent the latest data. (Para 325)

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(7) Explanation of variations: A brief narrative explanation should be given of the causes
(with amounts involved in each case) of substantial differences between the figures
adopted for the revised estimates of the current year and (i) the actual of the previous
year, and (ii) budget allotment for the current year. Similar explanation should be given
for differences between the figures of the budget estimate of the ensuing year and the
revised estimate of the current year. Large variations which compensate each other
should also be indicated. (Para 326)

(8) The revised estimate for the current and the budget estimate for the next year should be
fixed after taking into account the expenditure of the previous year and comparing the
expenditure during the first seven months of the year with the corresponding period of
the previous year. A full explanation of special features and any exceptional and
abnormal adjustments (with amounts involved) included in each period of the pervious
and current year as also in the next year, should be given in the explanatory note
accompanying the estimates. The financial effect of variations on account of specific
reasons should be clearly brought out under each Demand. (Para 327)

(9) When the expenditure anticipated in the last five months of the year is disproportionate
as compared with (i) the first seven months of the year or (ii) the corresponding period
of the previous year, reasons for the disproportionate expenditure should be given in the
revised estimate. Special and non-recurring items of expenditure in a year should show a
corresponding saving in the following year. Likewise, when transfers are made from one
demand to another due to changes in classification, the saving shown under one demand
should agree with the excess shown under the other demand.

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Para No. 4.2.1 Annexure: 4-A5
Works Machinery and Rolling Stock Budget
(Extract of Chapter III of Indian Railways Financial Code, Volume I)

(1) Works Machinery and Rolling Stock Budget: The revised and budget estimates for
expenditure on construction acquisition, and replacement of assets (briefly known as the
Works Budget) are prepared in the form of the Works Machinery and Rolling Stock
Programmes. The Works Programme is required to be prepared in accordance with the
instructions embodied in Chapter VI of the Indian Railway Code for the Engineering
Department. (Para 5.12 may be referred to) (Para 346).

(2) There is one single Demand for Grant for Works Budget viz., Demand No. 16 − Assets
Acquisition, Construction and Replacement; and expenditure whether met out of loan
obtained from the general exchequer or internal resources of Railways viz, 'Revenue', the
'Depreciation Fund', the 'Development Fund' and 'Accident Compensation', Safety and
Passenger Amenities Fund in the case of last named fund, expenditure on safety works
and passenger amenities works only, is included in this Demand. Works Demand provides
for booking of expenditure by − various plan heads; the list of Plan Heads is as follows:

Code No. of
Description of Plan Heads
Plan Head
11 New Lines (construction)
12 Purchase of new Lines
.. .. ..
14 Gauge conversion
15 Doubling
16 Traffic facilities – Yard remodeling and others
29 Road Safety Works
33 Signalling and Telecommunication Works
34 Taking over of line wires from BSNL Departments
35 Electrification projects
.. .. ..
41 Machinery and plant
42 Workshops including production units
.. .. ..
64 Other specified Works (OSW)
65 Training/HRD

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 Para No. 4.2.1 Annexure: 4-A6
Classification of Capital and other Works Expenditure
(Extract of Indian Railways Financial Code, Volume II)

The sources of financing will be indicated in the beginning by the following alphabets:

P – Capital.
Q – DRF.
S – DF
RRSK
V – SF…
U – Revenue.

The next 4 digits will represent the Main, Sub and Detailed Heads of Classification, as
illustrated below:

Classification of Capital and other Works Expenditure

Sl. Name of Main Heads Sub-Heads

Demand Abstract
No. Demand No. Name No. Name

1. .. .. Assets, 1100 New lines (Construction). 1170 Equipment Plant

Acquisition, and machinery*.
construction 1180 General Charges
and other Establishment. ++
Works

Expenditure 1400 Gauge Conversation. Same sub and

detailed
1500 Doubling. classification as
1600 Traffic facilities Yard under no. 1100
Remodelling and others. with codified
digits for the
relevant plan
Head.

3300 Signalling and Do.

Telecommunication
works.

3400 Taking over of line wires Do.

from P. & T. Department.

3500 Electrification projects. Do.

*(Detailed Heads No.1173, 1177 for S&T and 1179 for Motor Vehicles).
++ (Detailed Head 1187 for S&T).

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Para No. 4.1.11 Annexure: 4-A7
Distribution of Funds by the Railway Board
(Extract of Chapter III of Indian Railways Financial Code, Volume I)

(1) Distribution of Funds by the Railway Board: The Grants as voted by the Parliament and
the appropriations for the charged expenditure as sanctioned by the President, are
distributed by the Railway Board among the Railway Administrations and other
authorities subordinate to them, as soon as possible, after the Budget is sanctioned. The
sums so distributed are called "Allotments" and the orders by means of which the
allotments are made are called "Budget Orders". The allotments made out of funds
voted by the Parliament are shown as "Voted" and those fixed by President are shown as
"Charged". (Para 361)

(2) The Budget Orders are accompanied by the final issues of "Demands for Grants" and
"Works, Machinery and Rolling Stock Programmes" containing the detailed distribution of
the Budget allotment made to The Railway administrations for working expenses and
Capital, Depreciation Reserve Fund, Development Fund, Open Line Works (Revenue) and
Accident Compensation, Safety and Passenger Amenities Fund expenditure. The Budget
allotment made to a Railway administration is intended to cover all charges, including the
liabilities for past years to be paid during the year or to be adjusted in the accounts for it. It
shall be operative until the close of the financial year. Under the “doctrine of lapse" any
unspent balance shall lapse and shall not be available for utilization in the following year.
(Para 362)

(3) In the event of the Budget Orders of the Railway Board not being received before the
commencement of the financial year, the Railway administrations are empowered to
incur expenditure, pending the receipt of the Budget Order, on works which were in
progress at the end of the previous financial year. All expenditure incurred under this
rule must be treated as a charge, against the allotment eventually made for such works.
(Para 363)

(4) Distribution of Funds by General Managers to Lower Authorities: Subject to the other
provisions of this Chapter or of any general or specific orders issued by the Railway
Board, a General Manager is expected to take steps immediately to distribute the funds,
placed at his disposal, to authorities subordinate to him in such manner as he may
consider most suitable, provided that the total of the sums so allocated does not exceed
that total of the grant placed at his disposal. In making this initial distribution, he may, at
his discretion, keep a sum unallotted as a reserve for emergencies that may arise in
future. He may also vary the initial distribution as necessity arises during the course of
the year. In regard to "Carry over" works, the latest information as to the necessity and
extent of funds required for such works should be obtained from the authorities
concerned and taken into consideration in making the initial distribution. (Para 365)

(5) No expenditure shall be incurred by an authority without the allotment of necessary

funds. The authorities to whom the funds are allotted, shall be responsible to report at
once to the next higher authority the probability of any lapses or excesses over the sums
placed at their disposal. ln exceptional cases, where expenditure is authorized in
anticipation of the allotment of funds, or in excess of the existing provision, the
authorizatio should be followed, as soon as possible, by a formal allotment of funds to
the extent required. (Para 367)
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(6) The expenditure on each work shall be limited to the sum allotted for it. If for exceptional
reasons, expenditure in excess of Budget allotment has to be incurred and if the
authority incurring the expenditure is either not in a position to find funds by re-
appropriation or is not empowered to sanction a re-appropriation thereof, application
for additional funds shall be made to the next higher authority slating how the
expenditure is proposed to be met. In doing so, it should invariably be explained why the
need for the expenditure was not foreseen in time for inclusion in the Budget and why
the outlay cannot be postponed to the next financial year. In each case a copy of the
order making the allotment or sanctioning a re-appropriation shall be sent to the
Accounts Officer concerned by the authority issuing the order or sanctioning the re-
appropriation. (Para 368)

(7) Responsibility of Railway Administrations in case of Excesses of Lapses: The Railway

administrations shall be responsible to ensure that no expenditure is incurred in excess
of the Budget allotments made to them. Should it become apparent at any time that the
grant for the year is likely to be exceeded from any cause whatsoever, the General
Manager should report the position to the Railway Board and apply for additional funds.
No liability may be incurred in one year against anticipated grants of a succeeding year
except that advance commitments for procurement of stores for works may be made as
provided in para 812-S to the extent authorised by the Railway Board from time-to-time.
(Para 371)

(8) It shall also be the duty of the administrations to see that the allotments made to them
are fully expended, in so far as in consistent with economy and the prevention of large
expenditure in the last months of the year for the sole purpose of avoiding lapses. They
shall be responsible for ensuring that money which is not likely to be needed during the
year is promptly surrendered so as to allow of its appropriation for other purposes. (Para
372)

(9) Powers of Railway Administrations in regard to emergent and inevitable expenditure:

Notwithstanding the provisions of paragraph 7 above, the commencement of works
urgently necessary to safeguard life or property or to repair damage to the line caused
by flood, accident, earthquake or other unforeseen contingency, so as to restore or
maintain through communication may be authorised by the Executive Engineer, but he
should at once submit a report through the usual channel to the authority competent to
give administrative approval to the work and to allot the required funds. (Para 373)

(10) Expenditure to meet a sudden increase in traffic or for ensuring the safe operation of
traffic may be incurred with the personal sanction of the General Manager in
anticipation of the allotment of necessary funds by the Railway Board provided that the
Financial Adviser and Chief Accounts Officer concurs. This power cannot be delegated
and can be exercised by the General Manager only where the expenditure is within his
power of sanction. In all cases where this requires an allotment of additional funds, a
report showing the expenditure involved and the additional funds required should be
submitted to the Railway Board, as soon as possible. (Para 374)

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 74 of 535
Para No. 4.3.3(a) Annexure: 4-A8
Revenue Allocation Registers
(Extract of Indian Railways Engineering Code)

The entries in the Revenue Allocation Registers maintained in the Accounts Office shall be
sub-divided as under:
Cash,
Transfers,
Stores.
and sufficient space should be left after each head for the entries which normally come
under it. Alternatively, separate registers may be maintained to record the expenditure in
these three divisions, in which case a separate summary will have to be prepared to arrive at
the total expenditure under the various heads of revenue classification. The sanctions by
heads of accounts as given in the Authorization Rolls or the Distribution Statement of Budget
allotment should be entered in red ink at the head of the several Abstracts so as to form a
ready means of comparison and check with the outlay and to admit of this being done the
grand total expenditure for each month will be deducted at the foot of the abstract form
(Form E. 1469), the sanctioned amount and the balance thus arrived at will be carried
forward in red ink from month to month. At the end of the month when the Registers have
been totalled, the 'Cash' totals will be agreed with the debits to 'Demands Payable' in the
Monthly Classified Abstract of Cash transactions and a journal slip will be prepared crediting
'Demands Payable' and debiting the various abstracts of the Revenue Accounts. (Para 1469)
ALLOCATION REGISTER
(Abstract ‘A’ to ‘H’ and ‘J’ to ‘N’)
For the month of ………………………………. 20…………. Allotment for the year. 20

Detailed Heads of
Particulars Voucher
Sl. Accounts as per Grand Sl.
of Total* Remarks
No. No. Date Revenue Classifications Total No.
Transactions
and Demand Heads
Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

Total for the month ………………………………………….

Add total to end of previous month …………………………
Total to end of the month ……………………………………
__________________________________________________________________________
* In Column (5) under Total should be posted “Wages and Materials’’ or “Ordinary and
special’’ According to the requirements of the rules.
Note: The expenditure (Other than on surveys) under the major head 345-A/B Policy formulation
direction, research and other Miscellaneous Organisations should be recorded in a separate
register in accordance with the prescribed classification.

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 75 of 535
Para No. 4.3.3(b) Annexure: 4-A9
Register of Works is a Collective Record of Expenditure Designed
(Extract of Indian Railways Engineering Code)

(1) Register of works is a collective record of expenditure designed:

(i) for effecting control of expenditure on works with reference to estimates, by

facilitating comparison between the expenditure incurred on each work and the
detailed provision made in the estimate for work; (Para 1472)

(ii) for effecting budgetary control, by facilitating a comparison between the budget
allotment for the work and the actual expenditure to the end of the month; and

(iii) to enable any material modification occurring being spotted.

(2) Single set of works registers: Detailed Register of Works in form E-1473 given below
should be kept for all sanctioned works including those chargeable to Revenue, 'New
minor works', showing the amounts of estimates sanctioned. This register shall be
maintained in the Accounts Office both for open line and construction organisation.
(Para 1473)

………………….. RAILWAY Form E-1473

WORKS REGISTER

Name of work……………………………………………………………………………

Authority…………………………………………………………………………………

Capital………………………………………...Rs. Cash ……………………………..Rs.

Depreciation Fund…………………….............Rs. Stores ……………………………Rs.

Development Fund……………………………Rs. Total ……………………………..Rs.

Accident compensation Passenger

Amenities Fund……………………………………………………………………………

Open Line Works-revenue…………………………………………………………….….

Revenue…………………………………………………………………………………Rs

Date of commencement…………………………………………………………………...

Date of completion……………………………………………………………………….

Budget Allotment for the year…………………………………………………..............Rs

Original estimate No………………………………………………………………………

Revised Estimate No………………………………………………………………………

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 76 of 535
 Annexure: 4-A9 (Contd.)

Items of Estimate Heads of Accounts Value of Total charges

Advance
material
payments
No of Material received in

Amount
Amount

Amount

Amount
Date Particulars Development for supply at site advance of
Vouchers Capital DRF Revenue Cash Store total
Fund of
payment of
materials
contractor
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

(3) This register should show the amount of estimate sanctioned, the budget allotment and details of expenditure on each work by heads of
accounts and in addition under sub-heads of estimates in case of track renewal works estimated to cost Rs. 3 lakhs and over and Rs. 1 Lakh
over and in the case of other works. In this register sub-heads of estimate estimated, to cost less than Rs. 10,000 need not be separately
detailed, but may be grouped together as may be found convenient. The Register may be arranged by detailed heads of classification (for
works falling under the demand relating to creation and replacement of assets) separate folios being set apart for each work. At the close of
every month the register of works should be totalled up and the monthly, yearly and 'up-to-date' totals for each work struck. The register of
works should be preserved for a period of 10 years. (Para 1474)

(4) In posting the Register of works in the case of works, the accounts of which are kept by sub-heads, the last column relating to each work
will always show the 'total charges', the last column but one will show 'value of materials received in advance of payment to contractors',
the last column but two will show the value of the 'materials-at-site' and the last column but three will show 'advance payment for supply
of materials'. In case of works, the accounts of which are not kept by sub-heads, the value of 'materials-at-site' need not be separately
shown but the value of materials received in advance of payment to contractor and advance payment for supply of materials, if any, should
be shown in all cases. (Para 1475)

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 77 of 535
Para No. 4.4.1 Annexure: 4-A10
Revenue and Works Expenditure
(Extract of Chapter V of Indian Railways Financial Code)

(1) Revenue and Works Expenditure: As all Railway expenditure, other than that 'charged'
on the Consolidated Fund of India, is voted in the form of the Demands for Grants, the
budgetary control is intended to ensure that expenditure is incurred for the purposes,
and within the limits, as voted by Parliament. (Para 504)

(2) The exercise of authority for incurrence of expenditure carries with it also the
responsibility for control of expenditure within the authorised limits. Further, these
powers are subject to provisions contained in the various Codes, rules and regulations
and also observance of the standards of financial propriety. (Para 505)

(3) Standards of financial propriety: In the exercise of their financial powers, the sanctioning
authorities must pay due regard to the following principles: (Para 116)
(i) The expenditure should not prima facie be more than the occasion demands, and that
every Government servant should exercise the same vigilance in respect of expenditure
incurred from public moneys as a person of ordinary prudence would exercise in
respect of the expenditure of his own money.
(ii) No authority should exercise its powers of sanctioning expenditure to pass an order
which will be directly or indirectly to its own advantage.
(iii) Public moneys should not be utilised for the benefit of a particular person or section
of the community unless
(a) the amount of expenditure involved is insignificant; or
(b) a claim for the amount could be enforced in a court of law; or
(c) the expenditure is in pursuance of a recognised policy or custom.
(iv) The amount of allowances, such as travelling allowances, granted to meet expenditure
of a particular type, should be so regulated that the allowances are not on the whole
sources of profit to the recipients.

(4) Revenue Expenditure: The revised and budget estimates of ordinary working expenses
submitted by the General Manager to the Railway Board are based on detailed
estimates of revenue expenditure obtained by him from the various heads of
departments of the railway. On receipt of the allotment from the Railway Board, these
detailed estimates may require modification consistent with the allotment sanctioned by
the Railway Board or as may be deemed necessary by the General Manager. (Para 506)

(5) Within the amounts of the allotments fixed by General Manager for the various spending
authorities in charge of divisions and departments, such authorities have full power to
sanction expenditure on revenue account during the year, subject to the condition that
the specific sanction of the competent authority must be obtained separately to all
items of expenditure on establishment and experimental or special temporary works
where under rules or orders such sanction is necessary; in a case in which the General
Manager has prescribed that detailed estimates should be prepared and administrative
approval and technical sanction obtained before the incurrence of expenditure, the
procedure laid down by the General Manager must be followed. (Para 508)
Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 78 of 535
(6) Revenue Allocation Registers: All revenue expenditure is to be recorded in registers,
which are known as Revenue Allocation Registers, by the various heads of accounts. The
object of these registers is to keep the heads of divisions, and departments informed of
the progress of expenditure against the allotments placed at their disposal by the
General Manager, which should be entered in red ink in the appropriate columns
provided for in these registers, so as to form a ready means of comparsion and check
with the outlay. (Para 512)

(7) Monthly Financial Reviews: The monthly reviews show the expenditure to the end of the
previous month, against the allotments placed at the disposal of the controlling
authorities under each sub-head of the grant for which they are responsible. The review
should be prepared in Form No. 513 and submitted to the controlling authorities every
month, by such date as may be fixed in consultation with them.
Form No.F.51

Proportionate Expenditure upto June

Sub-heads Budget Actual Actual 2021 more (+) or less (%)
Budget
of grant Allotment expenditure expenditure
allotment to
and heads for to end of to end of As compared As compared
end of June
of account 2021-22 June 2021 June 2020 with column with column
2021 (3) (5)
1 2 3 4 5 6 7

Note: The periods have been shown in the Pro forma for the purpose of illustration only.

(8) Expenditure on, acquisition construction and replacement of Railway assets: Separate
allotments are placed at the disposal of Railway Administrations under each Grant for
expenditure on works chargeable to Capital, Depreciation Reserve Fund, Development
Fund, Accident Compensation, Safety and Passenger Amenities Fund, or Open Line
Works Revenue. These allotments are made in lump sums and their distribution over the
various sub-heads and over the works for which they are intended are spelt out in the
"Works, Machinery and Rolling Stock Programmes" which are furnished to the Railways
also with the Budget Orders sanctioning the allotments. These 'Programmes also show,
in the case of works costing over Rs.50,005 each, the total estimated cost of each work,
and the railway administrations are required to exercise a control over expenditure not
only against the allotment sanctioned for the year for each works but also against its
total estimated cost as shown in the Programmes'. In regard to works costing not more
than Rs.30,000 each, a lumpsum is allotted to each Railway administration in the
'Programme', before any expenditure is incurred against the lumpsum allotment; the
estimates of such works should be sanctioned by the General Manager or any lower
authority empowered by him in this behalf. Thus the control of expenditure on railways
is exercised through.

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 79 of 535
 (i) the preparation, in advance, of estimates of the expenditure to be incurred;
(ii) the allotment of funds through Budget Grants for the year, on the basis of these
estimates; and
(iii) the continuous and concurrent review of the expenditure as incurred against the
details of the estimates and against the sanctioned grants, so that revisions of
estimates or re-appropriation of funds are arranged for at the earliest possible point
of time.

The procedure to be followed in Controlling expenditure against estimates is detailed in

Chapter XIV and XII of the Indian Railway Code for the Engineering and Mechanical
Departments, respectively. (Para 517)

(9) Watch over Progress of Expenditures: From the moment expenditure or liability is
incurred on works, a check a regular and frequent intervals should be made on its
progress, both against estimates and against funds. The check should originate in the
lowest executive unit, Viz., a division. (Para 520)
Note: Estimates are prepared for New Minor Works costing over Rs. 5,000 each which are
chargeable to "Open Line Works-Revenue". The provisions in paragraph (10) apply
equally to such works.

(10) The Works Registers (Form No. E. 1474) maintained in each division enable a running
comparison to be made between (Para 521)
(a) the expenditure incurred on each work and the detailed provision made in the
estimate for the work, and
(b) the budget allotment for the work and the actual expenditure to the end of the month.

The executive officer should examine the works registers monthly or at more frequent
intervals, and watch the progress of expenditure on each work, so that any tendency
towards excess over sanctioned estimates may be investigated and curbed or fresh
administrative and technical sanctions obtained in time to cover the anticipated excess.

(11) Review of Expenditure: The Accounts Officer should prepare every month two reviews,
one by sub-heads/Plan heads of the Grant and the other by individual works, and present
them to the authorities concerned by such dates as may be fixed in consultation with
them. (Para 524)

(12) The review of expenditure chargeable to Capital, Depreciation Reserve Fund, Development
Fund, Accident Compensation, Safety and Passenger Amenities Fund Open Line Works
− Revenue by sub-heads/Plan Heads of the Grant should be prepared monthly by the
Accounts Officer in Form No. F. 525. (Para 525)

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 80 of 535
 Form No.F.525

Review showing Progress of Expenditure chargeable to Capital, Depreciation Reserve Fund,

Accident Compensation, Safety and passenger Amenities Fund and Open Line Works-
Revenue to end of ………………

Department……………………………….. Office……………………………………

(Figures in thousands of rupees)

Reasons for
Percentage of variations
Percentage
Sub- expenditure between 1
Total of
head/ Budget to allotment Col.10 & 1
Estimates Appropriate Expenditure to end expenditure of the and brief to
Plan Allotment of June 2020 to allotment
sanctioned corresponding remarks as
head for the (Col.9/Col.2
during the period of last the rate of
Grant year x 100)
year year progress of
No.16
expenditure
Capital DRF DF DF RRSK Total
1 2 3 4 5 6 7 8 9 10 11 12

Date…………………… Signature: ……………………………………...

Designation: ……………………….............

The quarterly reviews for period ending June, September and December may be sent to the
Board by 25th of the second following month to which the figures relate. The review for the
period ending March, will be sent to the Board by 6th August, each year.

Reasons for variations and brief remarks as to the rate of progress of expenditure to be
indicated in Col. 12 of the Form, should be meaningful and should be recorded in consultation
with the spending authorities.

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 81 of 535
Para No. 4.5.1 Annexure: 4-A11
Completion Report
(Extract of Chapter XVII of Indian Railways Engineering Code)
(1) Completion Estimates: In the case of Railway Projects costing over rupees one crore, the
Construction or Abstract Estimate should be closed at the end of one of the first three
financial half years after the date of "opening" (as defined in para 2) as maybe
convenient and a "completion estimate" prepared. The completion estimate is a "stock
taking estimate" and all works not started on that date are excluded from the scope of
the project and are to be dealt with separately. (Para 1701)
(2) In the case of open line projects the date of "opening" should be held to be the date on
which the projects fulfills he purpose for which it was sanctioned. (Para 1702)
(3) Closing the Accounts of a Project: Those items of work which were in progress at the
time of closing of Construction or Abstract should be got completed and the accounts of
the project should be closed as soon as possible. Executive Engineers in-charge of
project should therefore take prompt action to bring to account all charges and credits
pertaining to the projects. They should before closing the accounts of a project, take
steps to liquidate all outstanding liabilities, clear suspense balances, pay up all
outstanding contractor's claims and dispose of all surplus stores and tools and plant
returned from works. After all charges and credits relating to the project have been
booked in the accounts of the project a Completion Report of the project should be
prepared. (Para 1704)
(4) Form of Completion Report: The Completion Report should be prepared in the following
form and brief explanations should be furnished for
(i) excess of not less than 10 per cent or Rs. 25,000 whichever is less over the estimated
provision under each sub-work;
(ii) saving of not less than 20 per cent or Rs. 1 lakh whichever is less, occurring under any
sub-work. (Para 1706)
Note: The Divisional Railway Manager/Deputy Chief Engineer concerned may be empowered
by the General Manager to approve the completion reports of works within the General
Manager's competence in the Works Registers if variations are within 5 per cent of the
sanctioned estimate.
Form No.E.1706
Completion Report for the work ........
Particulars Amount of
Difference
(Heads of Estimate
Actual Remarks and
Account and (with reference
Expenditure Explanations
Description to authority for Excess Saving
of works) sanction)

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 82 of 535
(5) Completion of Works: In common with works costing over Rupees one crore, a work or
scheme costing less than this amount should be considered as completed when it fulfills
the purpose for which it, when sanctioned, was intended, and when there has been no
expenditure thereon for three months thereafter. All outstanding debits and credits
pertaining to a completed work should as a rule be adjusted in the account of the work
within three months of the date of completion. The accounts of a completed work
should be closed six months after the date of completion and a completion report of the
work drawn. (Para 1708)

(6) A completion report for works costing Rupees one crore and less should subject to the
detailed instructions issued by the Railway Administration, be prepared in the same
form as that for works costing over Rupees one crore. It should compare the actual
expenditure incurred with the sanctioned amount and should give under each sub work
brief explanations of all excesses and savings of over 5 per cent or Rs. 10,000 whichever
is less. The authority sanctioning the estimate may prescribe any additional information
to be submitted along with the completion report. (Para 1709)

(7) A certificate to the effect that necessary addenda or corrigenda to the list of Buildings
have been issued should be recorded on all completion reports for staff quarters and
other buildings. A certificate to the effect that the necessary entries have been made in
the siding registers and the register of deposit works should be recorded on all
completion reports relating to assisted sidings and deposit works. (Para 1710)

(8) A completion report duly verified by the Accounts Officer should ordinarily be submitted
to the authority who accorded the administrative approval to the work for information
or regularisation. In respect of structural and track renewal works costing over Rupees
ten lakhs included in the sanctioned budget with the prior approval of the Railway
Board, and works sanctioned out of turn with the administrative approval of The Railway
Board being beyond the General Manager's power of sanction, the completion reports
may be finally dealt with by General Managers except (a) when they involve an excess
beyond the General Manager's powers of sanction or (b) when a material modification is
involved. For works costing rupees one crore and less the completion report should be
submitted within six months of the completion of work. In the case of works on which
no expenditure is recorded for three consequtive months, the Accounts Officer should
call for the completion reports. If the works are incomplete the executive officer should
advise the Accounts Officer of the probable dates of completion and submission of the
completion reports. Abnormal delay in the submission of reports by the executive
officers should be brought to the notice of the Head of the Railway Administration by
the Accounts Officer. (Para 1711)

(9) Completion Reports of Unfinished Works: If for any reason a work on which expenditure
has been incurred is stopped and if there is no reasonable prospect of completing it in
near future, the account of the work should as in the case of a completed work, be
closed and a completion report drawn and submitted to the authority which accorded
the administrative approval to the work, for information. In the case of structural works,
other than Track Renewal works, costing more than Rupees one crore each for which
administrative approval of the Railway Board is obtained by the submission of separate
Abstract Estimates notwithstanding their specific inclusion in the sanctioned budget, the
completion reports in such cases should be submitted to the Railway Board, duly verified
by the Financial Adviser and Chief Accounts Officer. (Para 1713)

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 83 of 535
(10) Completion Statements: As a general rule, a completion report should be submitted in
respect of each completed work. Neverthless, in the case of works, the expenditure on
which is within the competence of the head of the railway to sanction, a formal
completion report on the prescribed from need not be prepared. In such cases all the
information required in the Completion Report form, the certificate of the Accounts,
Officer and the sanction of the competent executive authority may be recorded in the
register of works under the relevant accounts Completion Statements showing the
following information being prepared and recorded under the orders of the competent
executive authority, after verification by the Accounts Officer: (Para 1714)
(i) Reference to estimate.
(ii) Amount of sanctioned estimate.
(iii) Actual expenditure as finally booked.
(iv) Brief explanation of excess or saving.

Note: The provisions of this paragraph do not apply to works, for which detailed estimates
are not required to be prepared.

(11) Expeditious closing of Accounts of Works: The account of a work costing rupees one
crore and less should not be kept open beyond three months of the date of its
completion. Efforts should be made to bring to account all liabilities and credits
pertaining to the work by liquidating the former and realising the latter within that
period. If a contractor's claim could not be finally settled within that period whatever
the railway considers as legitimately due to the contractors should be adjusted by debit
to the work and credit to "Deposit" and the account of the work finally closed. If the
disposal of released materials is likely to delay the closing of the account of a work,
credit should be afforded to the work on the basis of estimates by the Stores
Department in consultation with the Engineer. (Para 1715)

(12) Entry in the Register of Works: When a work is completed and its accounts closed, a
double red ink line should be rated below the last entry in the Register of Works and a
note made as under— (Para 1716)

Works completed.

Completion report submitted on ............................................

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 84 of 535