Over view of working of Accounts department

Accounts Department Gazetted cadre

Sr.DFM- ( K.K.Goyal) DFM-I -( Sri N.G.Das) DFM-II -( Sri Ujjawal Goswami) ADFM-I ( Sri. R.N. Banarjee) ADFM-II Sri S. Goswami) ADFM-PC- (Sri S. N. Datta)

Accounts establishment( NG) Accounts office

Sanctioned Strength Group-C 135 Actual Strength

129

Group-D

15

11

Accounts Establishment
Cash Office

Sanctioned Strength Group-C 56

Actual Strength

54

Group-D

35

31

Activities of Different Sections

Administration- Salary, D& AR, Pass, PTO and other general staff matters, efficiency, Audit, Court Cases. Establishment / Non Gazetted---Salary, restructuring arrears, TA & OT vetting, Bonus payment, watching recovery on accounts of Admitted Debit, Hospital Diet Charge, Stock Sheet, Accounts and Audit Inspection. BOS Establishment Gazetted-- PF section: mainly accountal of PF Credit and Debits and their monthly reconciliation, PF withdrawals( approx. 800 Per Months), PF settlement (Approx. 80-100 Per months)

Activities
Pension and Settlement Disposal of all normal and abnormal retirement cases, court cases, service continuity, verification, printing of PPO, despatches etc. Suspense Section: This section maintain different suspense heads like HBA, MCA, Computer Advance, Cycle advance, Fan Advance, etc. Finance Earning: Finance earning proposals,( mainly commercial) SLR, STD/PCO, canteens,Land,Advertising etc. bills recoverable from outside parties like land building, siding, . Expendiure: All contractors and other Misc. bills. Telephone, electricity.

Activities
Finance Section: Scrutiny and vetting of
Proposals, estimates, vetting of Briefing Notes and Tabulation Statements, Vetting of agreements, variation statements and other Misc. works Books II( mainly Records keeping): all the paid Vouchers are received and checked ........ and preserved for future references ......... Books and Budget: All accountal, Debit and Credit from other unitsprinting of Cash Book. Accounts currents

Activities
Efficiency: Mainly MPR/ PCDO, replies to different letters from other offices. Inspection: Mainly inspection of different executive offices. Stock verification : Stock verification is done by HQ Stock verification wing but their replies, recovery and closure is watched by Division.

Activities
Cash Side-Sr. DC Cash Pay side- Sr. DC Pay

Work distribution ( Sr.DFM)

Administration Efficiency Budget All Finance proposals, Estimates, variations

DFM-I
Audit objection Stock verification Inspection Tenders ( Sr.DEN-II,Sr.DEN- III, DenBridge and Electrical & Commercial Deptt.)

DFM-II
Pension New Pension Scheme Books Tender cases of Sr. Scale finance power other than looked after by DFM-I Computerization and AFRES

ADFM-I
Establishment both Gazetted and NonGazetted section. TA, OT, NDA and KMA vetting. Tenders of Junior Scale level.

ADFM-II
PF withdrawal, settlement and Expenditure Post Audit including Cheque writing and Suspense section. Tender cases of Junior Scale level.

ADFM-PC
Pension section. Bills recoverable and other recoveries. Agreement vetting, Briefing note vetting. Tender cases at Jr. scale level.

Action Plan items

1. 2. 3
Audit Cases Old 100 % by 31.12.2008 and current 80 % by 31.03.2009 Old 100 % by 31.12.2008 Current 80 % by 31.03.2009 Presently not pending

Stock Shet

Railway Boards Inspection Report

Suspense Balance

Clearance of all out-standing items more than one year old.

Action Plan Items

5. Re-Conciliation of PF One month Arrear- it will be looked into

6.

Hospital Diet Charges

Old 100 % by 31.12.2008 and current 80 % by 31.03.2009. Monthly billing be done.

75 % of old items other than Closed/ inoperative & 80 % of current by 31.03.2009 100 % verification of SR of staff superannuating in next five year.

7.

Bills Recoverable

8.

Verification of Leave accounts.

Action Plan
9
Gazetted officers Inspection Minimum 1 per month

10
11 12

Submission of NPS data to CPAO/ New Delhi

Electronic Fund transfer Electronic Clearing Scheme Not Implemented There is very Poor Coverage of 12.5 % ( Target is 50 5 )

Action Plan
13 TDS and submission of ereturn

( A) For Contractors (B ) For employees

Submitted PAN is not available for all employees and due to that it is not submitted for those employees for which PAN is not available

14 Disposal of Finance proposals

Within 10 days

Important Parameters which are monitored through PCDO

PAN Numbers New Pension Scheme Revenue Expenditure Capital Expenditure Audit reports Stock Sheets

AUDIT OBJECTION
POSITION AS ON 01.04.2007 01.04.2008 01.12.2008 OPENING BALANCE 14 25 25 ACCRETION CLEARANCE CLOSING BALANCE 11 2 10 nil 4 10 25 25 25

Audit Objection
Department Engg. Commercial Mechanical( Power) Mechanical ( C&W) Electrical Medical Numbers 9 4 3 4 2

Bills Recoverable in Cr.

Position as on 01.04.2007 Opening Balance 2.30 Billing Payment Closing Balance 2.21 2.18 2.27

01.04.2008

2.21

1.52

1.30

2.43

01.12.2008

2.43

4.88

1.19

6.12

Bills Recoverable
There is Rs. 55 Lakhs outstanding against sidings which have been closed since last 15-20 years. And there is very remote possibility of its realisation. There is Rs. 97.75 Lakhs out standing against In-operative siding which also is very difficult to realise. There is Approx. Rs. 30 Lakhs as electrical dues against Co-operative societies, union offices , Institutes/ Clubs which is also not being paid .

Bangladesh Railway
Engine Hire Charges. Damage and deficiency. Single control

STOCK SHEET
POSITION AS ON OPENIN G BALANC E 194 194 192 ACCRETI CLEARAN CLOSING ON CE BALANCE

01.04.07 01.04.08 01.12.2008

108 16

108 18

194 192

Stock Sheet
Major Deptt Department Stock Sheet I.R. Not received

Engg.
Operating

71
06

21
2

Signalling
Sr.DEE( G)

18
14

0
5

MD/BRSH

17

Hospital Diet Charge in 000

Position as on 01.4.07 01.04.08 Opening Balance 26,78 22,48 Accretion Clearance 2,62 2,91 6,97 7,17 Closing Balance 22,48 18,22

Admitted Debit in 000

Position as on Opening Balance Accretion Clearance Closing Balance

01.04.2007

14,31

37,11

32,09

19.345

01.04.2008

19.345

2,57

1,16

20,75

Unsanctioned Expenditure
Item

Deptt.

Amount

since

Parcel Handling Bill Volt. TC

Comm.

6,27,83

85-86

Comm.

1,00,85

April 83

OT Allow. Of MD/ BRSH

Medical

16,95

Aug-92 to Sept.93

Revenue and Capital Expenditure

Are available in separate sheet.

Pending work study Reports

no

Periodical transfer of staff holding sensitive posts

All staffs holding sensitive posts have been periodically transferred.

Computerization
AFRES programme for Computerization of Accounts activities is under implementation.

Problem Area Revenue expenditure

All department should strictly stick to the sanctioned Revenue grant. For all Revenue proposals of more than Rs 15 lakhs or Rs 20 Lakhs prior administrative approval of DRM be obtained before processing.

Problem areas
Bank Payment

The division is lagging in salary payment through banks ( Poor 13 % of total employees). A drive be started to cover at least all supervisors. (Action Plan 50%)

Problem Area EFT

For contractors payments EFT scheme have been implemented since Oct. 2008 and nearly

Over time suggestion for reduction

For all staffs earning OT more than 50 hours in a Spell ( 14 Days ) should be countersigned by ADRM

Completion Report
As per Engg. Code for all Capital works Completion reports be prepared ( Chapter XVII- Engg. Code) but presently it is not being prepared.

Any Other Items

Copy of Last month MPR is also attached for more detail information.