Professional Documents
Culture Documents
Group # 02
Submitted To:
Mr. Shoaib Aslam
Submitted By:
Group # 02
Table OF Contents
6
Page
Sr. No Particulars
No.
01 Dedication 06
02 Acknowledge 07
04 Multan Division 09
08 Mission Statement 14
09 Vision Statement 14
15 Organizational Chart 37
24 Disposal of Assets 46
26 Audit of Accounts 47
27 Audit Report 48
28 Salaries of Staff 53
30 Petty Cash 55
Dedication
“WE dedicate this project to our Best teacher Mr. Shoaib Aslam’’
Our teacher is special because he is an example of what hard work and dedication
can achieve. He is truly a role model for all of his students.
He is kind, caring and enthusiastic. He makes learning interesting and fun. Each
new day in his class is an adventure. He is always there to lend a helping hand and
has time for all of his students. He makes sure we all understand our lessons. He
believes in us, continually encouraging us to do our best.
T E A C H E R.
TENDER
ENCOURAGING
ADVENTUROUS
CARING
HELPFUL
ENTHUSIASTIC
RESPECTFUL
Acknowledgement
The most important acknowledge is to our Lord Most Merciful Most Wise by
Whose mercy we were able to begin this project, His Mercy is such that unworthy
slaves like ourselves are given the ability to work hard and to be grateful towards
all He has given us.
Allah states in the Holy Quran:
We would like to express our love, gratitude and sincere regards to the
following people to whom we are grateful for their support and help without which
we would not have been able to make this “Project”
The project I was assigned was challenging and gave me company wide exposure. I was
required to carry out an in-depth study of the Accounting system of Pakistan Railway. Hence
there was a lot of traveling involved through which I got a chance to meet the Number of
persons from which I learned more. I learned how to effectively work in Railway department,
with certain limits with what a certain department can do. Learning the culture and processes
of a large organization was useful. Also gathering information from people spread
geographically and functionally was a good learning experience. I got an overview of the
Railway Department, which is what I had hoped to achieve.
My experiences made me well understand the reasons why Railway Department is going in
losses.
‘’There can be no better feeling than to know that you’ve made some positive change in an
organization such as Pakistan Railway.’’
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Muhammad Ramzan
Roll No. 43 M.COM 4Th Morning
(Accounting Specialization) 2008-2010
Department of Commerce, the Islamia
University of Bahawalpur Pakistan
12
13
OFFICE OF THEDIVISIONAL
SUPERINTENDENT MULTAN
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importance in the world of rail travel. Every chapter of the book has also few lines of analysis on safety.
The study revealed why railway accidents take place unabatedly even after taking safety measures. The
thorough study of book would also bring forth the urgent need for governments to invest in all aging
Railways systems including in its safety system. The book also offers suggestions to address the issues
Pakistan Railways is currently facing.
Even in the age of aviation and motorway, the main mode of transportation remains the railway system that
joins cities and towns across the country making PR backbone of physical movement of peoples. Though fast
expanding motorways and emerging role of aviation certainly do present a formidable challenge but still
railways hold up reliable and trustworthy means to move humans from one place to other.
It is interesting to note that in the areas that constitute Pakistan, the very first railway track laid from Karachi
port to Kotri on May 13, 1861. The Britons built line from Amritsar to Lahore and then on to Peshawar
aiming to stop Russia from expanding and invasion.
This study of railway accidents aims to bring forth immensely intricate network of standard operating
procedures and methods used to make it the safest mode of transportation. The question arises ?why do
railway accidents happen when so many measures had been taken?? No one can answer this mystery question
accurately. Every accident can have a large number of reasons but the study revealed it with a scientific set of
reasoning, a refreshing way of studying all unfortunate happenings.
The book further revealed that we usually notice that railway accidents happen purely because of human
error, deliberate or otherwise. Once we accept this basis, we would be able to take appropriate steps to
prevent fatal railway accidents.
In this collection, writer has brought railway accidents with a view of understanding the reasons why they
took place. One can feel, beneath the surface, a calm and scientific disposition of veteran who believes that
problems are there to be solved, and lessons to be learnt to prevent future accidents.
The accidents featuring in this book have happened on our railways. All major accidents to passenger trains in
terms of loss of human life and material loss have been included. Some minor accidents have also found a
place for their unusual nature.
Pakistan Railways has a comprehensive system of training courses, promotion courses, refresher courses and
competency tests, all primarily safety-oriented. These are backed by an elaborate hierarchy of safety
inspections, culminating in the annual tours of inspection of the system by the General Manager and Federal
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Government Inspector of Railways in company with Principal Officers in which safety of operation receives
prominent
Mission Statement:
To provide a safe reliable, modern, efficient and cost effective infrastructure to its customers: to contribute in
building the economy of Pakistan and to look after the welfare of its employees.
Vision Statement:
• Increasing share in freight and passenger market.
• Restoring confidence of the passenger and trading community.
• Development of human resource need base coupled with improvement and development of
management, infrastructure and rolling stock.
• Encourage private sector in public private partnership, both for development of infrastructure and train
operations.
• Diversify all its non-core activities to make them self- sustainable units.
History of Railway:
History of Pakistan Railways: Pakistan Railways provides an important mode of Transportation in the
farthest corners of the country and brings them closer for Business, sight seeing, pilgrimage and education. It
has been a great integrating force and forms the life line of the country by catering to its needs for large scale
movement of people and freight. The possibility of Karachi as a sea port was first noticed in the mid of 19th
century and Sir Henry Edward Frere who was appointed Commissioner of Sindh after its annexation with
Bombay in 1847 sought permission from Lord Dalhousie to begin survey of sea port. He also initiated the
survey for Railway line in 1858 . It was proposed that a railway line from Karachi City to Kotri, steam
navigation up the Indus /Chenab up to Multan and from there an other railway to Lahore and beyond be
constructed. It was on 13th May,1861 that first railway line was opened for public traffic between Karachi
City and Kotri, the distance of 105 miles. The line between Karachi City and Keamari was opened on
16.6.1889.By 1897 the line from Keamari to Kotri was doubled. The railway line from Peshawar to
Karachi closely follows Alexander’s line of March through the HinduKush to the sea. Different sections on
existing main line from Peshawar to Lahore and Multan branch lines were constructed in the last quarter of
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19th century and early years of 20th century. The 4 sections i.e.Scinde railways, Indian Flotilla company
Punjab railway and Delhi railways working in a single company were later on amalgamated into Scinde,
Punjab & Delhi railways company and was purchased by the Secretary of State for India in 1885 and in
January, 1886 it was named North Western State Railways which was later on renamed as North Western
Railways. At the time of partition,
North Western Railway’s 1847 route mile was transferred to India leaving route miles 5048 to Pakistan. In
1954 The railway line was extended to Mardan and Charsada section and in 1956 Jacababad-Kashmore 2’-
6’’ line was converted into broad gauge. Kot Adu-Kashmore line was constructed between 1969 to 1973
providing an alternate route from Karachi to up country.
The first railway line was laid in the in the areas that now comprise Pakistan in the year 1858 in Karachi.
Following is the story of this historical event as well as the construction of first railway section of Pakistan
which was opened between Karachi City and Kotri in 1861.
Following photo is kind of jumping the gun in our story but it is the earliest photo of railways that I could
research for Karachi-Kotri section. The photo is circa 1900 and shows the 530 a.m. passenger train reaching
Frere Road Station (now called Karachi Cantt) from Kotri.
The origin of Railways in Pakistan is quite unusual. The railway here was not built for commercial passenger
service but more for the reason of cutting transport time for cargo bound for East. The first line from Karachi
to Kotri was constructed primarily to reduce the journey time on the final stage of long haul from Britain to
Delhi and Calcutta. Many of the later lines were built for Military purposes.
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The Railway planning in the areas that comprise Pakistan got an official status when Lord Dalhousie,
Governer General of India, gave his approval for laying a 108 miles (173 km) long railway line between
Karachi and Kotri in December, 1853 .
The next significant event in the history of Karachi-Kotri section occured in 1855 when Scinde Railway
Company was formed in London. In January 1856, a contract was signed between East India Company and
Scinde Railway Company to build Karachi-Kotri Railway Line. In 1857, Scinde Railway Company’s scope
was increased to laying a railway track between Karachi and Kotri and also between Multan and Amritsar via
Lahore.
Sir Bartle Frere, who was the then Commissioner of Scinde (Sindh) did the ground breaking of the project on
April 29, 1858. The ceremony included him pushing a wheel-barrow full of construction material at the site of
a railway embankment in Karachi.
I can say for sure that first Railway Track in Pakistan was thus laid somewhere between April, 1858 and
December, 1859. This is a 16 month long time period but I am unable to research the exact date or a time
window any shorter than this.
In 1859, two small stretches of Railway Line were opened in Karachi. One of this track section still exists
while the other one has been uprooted.
The First section, which exists to date, ran from the then Karachi port of Kimari to Railway Workshops which
were located near the present day ‘kala pul’ just north of Karachi Cantt Station.
See the map of Karachi from 1893. Find Kimari here which was an island in 1893. From Kimari follow the
solid black line towards the ‘green rectangle’ (now Karachi Cantt Station) and onwards to violet rectangle
(which was once the Railway Workshop). The precise location of this Railway Workshop, which is not
present today is unknown to me. There are two routes shown between Kimari and Karachi cantt. I will request
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you to consider the lower one, the one which bypasses the blue rectangle. This was the first ever piece of
railway track built in Karachi (and Pakistan) I will also request you to click on the following map to open a
much larger and better readable map image.
The Second Track which became operational in Karachi started from the Railways Workshop near present-
day ‘kala pul’ and went east-wards to Gizri bandar (harbor) located in Gizri Creek. This track and the
Railway Workshop is not present anymore but my strong guess is the track ran parallel to present-day
Korangi Road until it reached Gizri Creek (near Present Day Marina Club in Defense Housing Society). Any
confirmation here from our learned readers will be highly appreciated. This following map shows the location
of these very first stretches of Railway Lines which were built in Pakistan. Note the location of present day
Kimari, Karachi City Station, Karachi Cantt Station and Ghizree (Gizri) Creek marked on the map. Also note
how the English spellings of these places have evolved over time. Following is the satellite image of present
day Karachi with superimposed colored lines to show the two sections which became operational in 1859.
While the ‘green’ track is still operational, the history that I have researched so far is silent on when was the
‘yellow’ track uprooted and what was its exact route.
Among whole of Pakistan, people of Karachi were the first to see a steam locomotive in action and many
could not believe what were they seeing.
The locomotive shown above is a 0-6-0 Scindhia Class which was among the first few used on railways in
present day PakistanAs an inaugural run of Railways in Karachi, John Brunton the Chief Engineer of
Karachi-Kotri Railway Project, drove in a steam locomotive with Sir Bartle Frere, the Commissioner of Sindh
to Kiamari in a railway train. Once again I don’t have the exact date of this travel but it was most likely
between 1859 and 1861.
John Brunton wrote following anecdote on this occasion and it sounds so strange today:
The natives of Scinde had never seen a locomotive engine, they had heard of them as dragging great loads on
the lines by some hidden power they could not understand, therefore they feared them, supposing that they
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moved by some diabolical agency, they called them shaitan. When I got out my locomotive for trial the
Karachi natives were astounded. I drove the engine myself of course at a slow speed - the natives thronging
all round, I was fearful of some accident. At last I thought I should frighten them away, so I blew the engine
steam whistle loudly. Instantly they all rushed back from the “Demon” falling over one another much to our
amusement. This completes our capturing of the history of first railway tracks in the city limits of Karachi
(and Pakistan). Now let us review the history of Railways North-eastwards of Karachi to Kotri.
We promise a detailed post on Indus Flotilla Company only (which I’ve already formatted and we’ll share at
ATP soon). Today we’ll just give a brief introduction about it. Before the advent of Railways, cargo from
Karachi harbor was shipped to rest of India via steamers of ‘Indus Flotilla Company’. The steamers took
Cargo upto Multan via river Indus and Chenab. This river journey between Karachi and Multan used to take
up to 40 days. Therefore one of the purposes of building Karachi-Kotri railways was to reduce travel times of
Indus Flotilla Company. Once Karachi-Kotri railway was completed, Indus Flotilla Company steamers could
take cargo from Kotri instead of Karachi and it saved them approx 250 km of circuitous journey through
Indus River delta. Look at the map below. It is from 1865 when Karachi-Kotri and Multan-Lahore-Amritsar
Railway line was already built. The reason I want to share this map here is to show how the cargo was moved
from Karachi to Delhi via rail and river.
The guage (width) of the railway line was selected as 5′ 6″. It however, narrowly escaped conversion to meter
gauge due to high cost of the project. The reason why the decision was finally made in favor of wider gauge
for Karachi-Kotri section was the fact that strong sea breeze blows in this area during monsoon. As there is no
natural hindrance, the winds blow with such speed that they pose immense resistance to smaller vehicles. One
needs to travel on this route during monsoon to actually feel how strong the winds can be. It has been
recorded that strong sea breeze blows on this section on 330 days out of 365 days of a year.
As the construction on Karachi - Kotri section began, the engineers had to face extreme problems which do
not exist today. There were no motor trucks, cars or trolleys in those days. Boats and bullock carts had to be
used for the transport of rails. Whenever the chief engineer wanted to go on inspections, a whole congregation
had to go with him including men, tents and camels. The average distance they could cover was no more than
15 km a day. Little confidence was reposed in the local people and the British officers moved about armed.
The chief engineer John Brunton always carried a brace of loaded revolvers in his belt and a sword by his
side. The contractor, by the name of Brav, got a lot of trouble. He ran away after 12 months leaving 12000
workmen unpaid.
Thirty two bridges were built on this section to cope with the high rate of flash floods. 25 of these bridges are
masonry arched bridges with spans of between 20 feet and 45 feet. The longest bridge on Karachi-Kotri
section is a viaduct of thirty two 45-ft arches across the Bahrun River. Construction on this bridge was started
on 5 March 1859 and completed on 26 January 1861. Another major bridge on this section is the bridge over
Malir River which connects Malir and Landhi localities of Karachi. Locally quarried limestone is used in the
masonry of bridges and station buildings on this section.
All the problems listed above kept raising the cost of Karachi - Kotri railway line and when the project was
complete the cost of this railway line came out to Rupees 250,000 per mile. Imagine this cost 148 years ago!
The project was finally completed in 3 years and the 173 km long Karachi-Kotri section was opened for rail
traffic on May 13, 1861 Today, the Karachi-Kotri portion of railway line is still one of the fastest speed track
in Pakistan with passenger train speeds reaching 120 kmph. This portion of railway line also holds the
distinction of having the biggest railway yard in Pakistan with 80 railway tracks running parallel to each other
near Pakistan Steel Mills. The gradient on some portion of the Karachi-Kotri track is 1 in 200 feet. The curves
are no sharper than 43 chains radius.
The Railway track for its entire length was fenced or walled on both sides and the locomotives were not
equipped with cow-catchers. The amazing thing is the portions of this wall built 148 years ago can still be
seen on both sides of the track between Karachi and Kotri. Of course at many places it is completely gone but
at several places it is pretty intact in the form of limestone wall which is now just couple of feet or less high
from the ground.
The first locomotives to be used in and around Karachi and on Karachi-Kotri route were four 2-4-0 tender
engines made by Kitson and Co of Leeds in 1858. They had inside cylinders of dimensions 16″ x 24″ and
coupled wheels of 5′ 1 1/2″. Seven locomotives which were 2-2-2 ’singles’ with cylinder dimensions of 15″ x
22″ and 6 ft driving wheels were supplied by Sharp Stewart & Co in 1859 In the same year (1859) Sharp
Stewart & Co also supplied thirteen more locomotives which were 0-6-0 Goods engines with cylinder
dimensions of 16″ x 24″ and 5-ft coupled wheels.
These engines burned coal. In addition to Karachi and Kotri, water was taken by these engines at Jungshahi
(km 91) and Jhimpir (km 124).
Following is the map of Karachi-Kotri track as it opened for rail traffic in 1861. This is a very interesting
map. Please take a moment to appreciate the details on this map. Note the ‘dotted’ hill road shown between
Karachi and Kotri is the same alignment as used by the Karachi-Jamshoro Super Highway and future’s
Motorway M9.
The ‘dotted’ roan shown as lower road to Jeeruk (now called Jhirk) is present day alignment of Karachi-
Torkham N5 highway. Also note the location of present day Manghopir given as Mugger Pir.
Also note the spellings of names of various places which are now pronounced a bit differently.
Karachi cantonment station when built was called Frere Road Station and served the elite’ residential areas of
Karachi. Frere road that used to connect Cantonment Station to saddar is nowadays called ‘Dr Daud’ road.
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The present building of Karachi Cantt station was completed in 1898 and currently it has been declared a
‘Protected Heritage’ by the Government of Sindh.
Kimari: 0 km point on Pakistan’s Main Line that runs from Karachi to Peshawar.
Karachi City: 5 km
D.C.O.S (Halt): 7 km
Karachi Cantt: 9 km
Chanesar Goth (Halt): xx
Departure Yard: xx
Karsaz (Halt): xx - station now closed
Air Force (Halt): xx - station now closed
Drigh Road Jn: 19 km - Junction for Karachi Circular Railway loop
Drigh Colony Jn: 21 km - Junction for Karachi Circular Railway Loop
Malir Colony Jn: 24 km - Junction for Malir Cantt via Matapan & Model Colony
Airport (Halt): 25 km
Malir: 26 km
Landhi Jn: 29 km - junction for Karachi Circular Railway line to Korangi
Jumma Goth: 35 km
Bin Qasim: 43 km (previously called Pipri)
Badal Nala: xx
Marshalling Yard Pipri: xx
Gaddar: xx
Dabheji: 61 km (Last Station of Karachi City Limits)
Ran Pethani: 79 km
Jung Shahi: 91 km
Braudabad: 108 km
Jhimpir: 124 km
Meting: 143 km
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Bholari: 164 km
Kotri Jn: 174 km
December 1853: Lord Dalhousie, the then Governer General of India, gives his approval for the Karachi -
Kotri Railway Line Project.
1855: Scinde Railway Company was formed in London to build Karachi - Kotri Railway Line.
1856: The charter of Scinde Railway Company was increased to build Karachi-Kotri as well as Multan-
Lahore-Amritsar line too.
April 29, 1858: Sir Bartle Frere, the then Commissioner of Sindh inaugurates the first ever Railway Project
(Karachi-Kotri) line in the territories which later became Pakistan.
1859: Two small stretches of Railway line become functional in Karachi City limits. One is from Kimari to
Railway Workshops near present day Karachi Cantt station and other from Railway Workshops to Gizree
Harbor.
March 5, 1859: Work starts on the construction of bridge over Bahrun River. This bridge is the longest on
this section of Railway.
May 13, 1861: 104.9 miles (169.93 km) long Karachi City to Kotri track is inaugurateed.
May 15, 1861: 2.3 miles (3.73 km) long double track is inaugurated
between Karachi City and Karachi Cantt stations.
renamed as Scinde, Punjab and Delhi Railway (SPDR). Photo to the right shows the crest of SPDR.
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June 16, 1889: 3.06 miles (4.96 km) long track is opened between Karachi City and Kimari via Native Jetty
Railway Bridge on China Creek (near present day PNSC building). This bridge connects Karachi mainland to
Kimari island.
June 20, 1897: 20.78 miles (33.67 km) long double track between Karachi Cantt and Pipri (now called Bin
Qasim) is opened.
June 30, 1897: 3.06 miles (4.96 km) long double track is opened between Karachi City and Kimari via a
parallel railway bridge to famous Native Jetty road bridge on Chinna Creek.
May 3, 1898: 81.82 miles (132.55 km) long double track between Pipri (now Bin Qasim) and Kotri is
inaugurated.
1898: Present building of Karachi Cantt station (then called Frere Road Station) is completed.
1) In 1957, 29 tankers of an oil train derailed between Meting and Bholari Stations. The fire caused by
burning oil remained lit for three days.
2) August 21, 2005: The upcountry Super Parcels Express jumped the rails while crossing the Malir Bridge
near Landhi in the Karachi Division. Eight bogies were substantially damaged when an axle broke due to over
loading .
Below is the damage that happened to a Railway Bridge on Karachi-Kotri route near Ran Pethani in August
2006. The bridge got washed away in the flash flood of monsoon season. This bridge collapse kept Karachi
cut off from rest of the country by railways for more than 2 weeks.
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• To manufacture, buy, sell and repair all types of rolling stock, plant, machinery tools etc.
• To carry on other business related to the foregoing including dealing in property, negotiable
instruments etc.
• To ensure more comfortable journey it has been decided to manufacture only lower class air-
conditioned coaches in future.
• All second class coaches are being provided with cushioned seats.
• Reservation work has been computerized on modern lines at Lahore and Karachi stations; the system's
two major reservation centres. Computerization of reservation offices of Peshawar, Rawalpindi,
Faisalabad, Multan and Hyderabad is in progress and is likely to be commissioned shortly. The steps are
now underway to link these stations with other major railway stations.
• Closed circuit televisions have been introduced at Lahore, Karachi, Multan and Faisalabad railway
stations. This entertainment is being extended to Sukkur, Rawalpindi and Peshawar stations in the next
phase. Subak Kharam and Shalimar trains have also been provided with closed circuit televisions and this
system is being provided in Subak Raftar also.
• Public address system is being provided in Subak Raftar, Subak Kharam, Tezgam and Khyber Mail
trains.
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• Modernization of Karachi, Quetta, Hyderabad, Multan, Lahore, Faisalabad, Rawalpindi and Peshawar
Railway stations, removal of hindrances on railway platforms and upgradation of approach roads are
being carried out.
• Private Sector is being encouraged to participate in the activities of the system. As a first step, ticket
selling and ticket checking on Lahore-Faisalabad and Lahore-Narowal-Sialkot Sections have been
privatized.
• Feasibility study for a high-speed track is in hand.
• To survey, plan, construct, renew and maintain railway lines, yards, stations, colonies,
factories including signalling and telecommunication works, electrification and water supply etc.
• To manufacture, buy, sell and repair all types of rolling stock, plant, machinery tools etc.
Past Performance:
Electrification
In addition, there are several ongoing expansion plans into Central Asia and electrification of the entire
Pakistan Railways, estimated at a worth of about $2 billion over the next five years (from 2005 to 2010).
High-Speed Rail
In 2008, Pakistan Railways announced a plan of the construction of a $1 billion high-speed railway line
between Punjab and Sindh.
International Lines
• China
• Turkey
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• Iran
The Pakistan Railways has proposed major replacement and rehabilitation schemes for the forthcoming five
year plan. An amount of Rs. 40 billion has been allocated for ongoing and new works. The major physical
components which would be completed during the Plan period includes:
• Doubling of track from Lodhran to Peshawar (800 Km) to ensure sustained improvement in the turn
round time of rolling stock and motive power;
• Manufacture of 51 locomotives;
• Rehabilitation of 101 diesel electric locomotives;
• Manufacture of 175 new design light-weight passenger coaches;
• Equipping 7000 wagons with roller bearing;
• Revamping of 14 electric locomotives;
• Procurement of 1400 high capacity wagons;
• Procurement of 50 wagon movers;
• Introduction of Management Information System;
• Improvement and Rehabilitation of track to cater for high speeds;
• Telecommunication and Signaling Network on main and important branch lines.
In May 2006, Ministry of Railways announced that railway tracks between Gwadar and Quetta will be built.
The Bostan-Zhob narrow-gauge railway line will be converted into broad gauge within one year. These two
projects will be developed at a cost of US$1.25 billion (Rs. 75 billion). Gwadar (also spelt Gawadar) is a
developing coastal town in Balochistan, Pakistan, about 650km by road from Karachi. Quetta (Urdu is the
capital of the province Balochistan in Pakistan.
In addition, there are several ongoing schemes of expansion into West Asia and electrification worth over $2
billion over the next five years. Electrification refers to changing a thing or system to operate using
electricity.
Also, a high-speed (almost 300km/h) railway between Punjab and Sindh is planned at a cost of $1 billion
Speaking at a ceremony on December 19, 2006, for the beginning of a project to double-track the connection
between Khanewal and Raiwind, Pakistani President Pervez Musharraf asserted the importance of rail
transport to Pakistan's future. During his speech, Musharraf mentioned initiatives to increase train speeds,
install more lengths of double track and to convert the country's railways to standard gauge and establish
direct rail connections with China. December 19 is the 353rd day of the year (354th in leap years) in the
Gregorian calendar. ... For the Manfred Mann album, see 2006 (album). A BNSF Railway intermodal train
passes some maintenance of way equipment on the double track mainline in Prairie du Chien, Wisconsin. ...
Raiwind is a place near Lahore where in the month of November the annual gatherring of Tablighi Jamaat is
held. ... The President of Pakistan Sadr-e-Mamlikat) is Head of State of Pakistan. Pervez Musharraf born
August 11, 1943) is the President of the Islamic Republic of Pakistan and the Chief of Army Staff of the
Pakistan Army. As railways developed and expanded one of the key issues to be decided was that of the rail
gauge (the distance between the two rails of the track) which should be used.
Today, plans are afoot to introduce bullet-train type train service between Karachi and Lahore. Although a
gigantic project for countries like Pakistan, but every new idea starts from a dream and this dream may not
take long to materialize.
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• Production Unit-I (Carriage factory/Islamabad, Automatic Vehicle Launching Bride Section, Steel
Shops etc).
• Production Unit-III (Concrete Sleeper Factories, Flash butt Welding Plant, Sukkur, etc.)
Currently Pakistan Railways functions under the guidance of Ministry of Railways. The
Railway Board comprises the Chairman and four Members. The Chairman of the Board is ex-
officio Secretary to the Government of Pakistan. The four member of the board, namely
Member Traffic, Member Mechanical Engineering, Member Civil Engineering and Member
Finance are ex-officio Additional Secretary to the Government of Pakistan. The Railway Board
functions as a policy, planning and review Board. In order to make Pakistan Railways a more
efficient and viable organization by following business led approach, a setup of Pakistan
Railways has been developed and wide powers are vested in the Board of effectively supervise
the running of the six functional units as follows:
Divisional
Superintendent
Divisional Divisional Divisional Divisional Divisional Divisional Divisional Divisional Divisional Divisional
Personal Engineer I Engineer II Engineer III Transportation Commercial Medical Signaling Telecom ACCOUNT Divisional
Officer Officer OFFICER Account
Officer Engineer Engineer Engineer
Officer
The federal government has allocated Rs12.681 billion for the Pakistan Railways in the
national budget for the year 2009-2010.Compared to previous year’s allocation of Rs11.280 billion
and increase of Rs1.4 billion has been made in the next year’s budget for the Pakistan Railways. f the
total allocation Rs1 billion have been earmarked for track rehabilitation plan, Rs180 million for
procurement of 69 new locomotives, Rs62 million for procurement of 1300 high-capacity wagons and
Rs270 million doubling of track on Lodhran-Khanewal section via loop section. A sum of Rs 1.594
billion has been allocated for initiating work on doubling of rail track from Khanewal to Raiwind
while Rs1.4 billion have been earmarked for procurement /manufacture of 1000 high capacity wagons.
For strengthening and rehabilitation of 159 bridges all over the country an amount of Rs250 million
has been allocated. An amount of Rs2.832 billion has been sanctioned for the ongoing work of
repairing the Railway assets damaged during riots in December 2007 after the assassination of Benazir
Bhutto. The PR received foreign loan of Rs4.914 billion for this purpose during the year 2008-2009.
Out of this amount Rs1.060 billion have been spent on this project till June 2009.The government has
approved only 8 new schemes to be initiated during the current fiscal year under Annual Development
Plan for which Rs1.500 billion have been approved during the current fiscal year. These include
construction of new ‘D’ class railway station at New Multan City (Southern Punjab) for which
Rs39.800 million have been sanctioned. For feasibility of 10 damaged bridges on Sibi-Khost section
Rs15 million, for procurement of 202 Railway coaches Rs200 million, for establishment of Karachi
Circular Railway Rs750 million while for establishment of Inland Container Terminal (ICT) Dry Port
near Shershah Railway Station Rs433 million would be spent during the current year.
Small allocations have also been made for renovation/improvement of Khudian Khas, Usmanwala and
Kanganpur Railway Stations (Rs37 million), renovation/repair of Lansdowne Bridge on Rohri-
Jacobabad section Sukkur (Rs25 million) and Rs1 million for track signaling project. These 8 new
schemes would be initiated from the Railways’ own resources.
BUDGET ALLOCATION DURING JULY 2009 – APRIL 2010
Variation
Budget Proportionate Budget Expenses Upto
(-) Saving
Head 2009 – 2010 Upto Apr 2010 Apr, 2010
(+) Excess
(1) (2) (3) (3-2)
Genl. Admin 294.182 245.152 265.093 19.942
Earning
Variation
(Rs. In Million)
Traffic Head Current Current
Current Last Budget V/S V/S
Last Budget
(-)38.348 (-)125.974
Passenger 1298.192 1336.540 1424.166
2.9% 8.8%
0.227 (-)42.668
Other Coaching 59.760 59.533 102.428
0.4% 41.7%
21.543 0.121
Goods 352.657 331.114 352.536
6.5% 0.03%
16.983 86.292
Sundry 139.795 122.812 53.503
13.8% 161.3%
0.405 (-)82.229
Total 1850.404 1849.999 1932.633
0.02% 4.3%
• CO6
• CO7
• Cash book
• Cash abstract Register
• Suspense Register
• Local Purchase Register
Disposal of Assets
Disposal of Assets are done by the Chief controller of store by the auctions and add in at least 2 news
papers one is English and second is Urdu. So chief controller of Store is the final disposing authority.
Moreover any replacement of assets is also done by the chief controller of store. When the Accounts
officer, stock verifier and executive think that there is the need of replacement of an asset, they will
conduct the auctions, 0r add in the above mention newspapers.
Pakistan Locomotive Factory at Risalpur, a public spread on an area of 251 acres, was put into service in
1993 with the collaboration of Government of Japan at a total cost of Rs.2284.00 million, including a
foreign exchange component of Rs.1496.00 million. The factory can produce two diesel-electric
locomotives per month on single-shift basis, but this can be doubled by introducing a second working
shift. The factory is equipped with the state-of-the-art equipment which can be employed in the building
of diesel-electric locomotives of suitable horsepower, as well as electric locomotives with minor
adjustments. 1993 (MCMXCIII) was a common year starting on Friday of the Gregorian calendar and
marked the Beginning of the International Decade to Combat Racism and Racial Discrimination (1993-
2003). ... This article describes the structure of the Japanese Government.
Since 1993, twenty three PHA-20 type 2000 HP diesel-electric locomotives have rolled out of the factory.
The ongoing project of 3000 HP AGE-30 diesel-electric locomotives is at the verge of its completion,
which is a milestone in the history of the factory. Apart from manufacturing new locomotives, the
Pakistan Locomotive Factory has also successfully rehabilitated five diesel-electric locomotives of GRU-
20 Type and manufactured other various spares/components for railway maintenance divisions and
rehabilitation projects. Pakistan Locomotive Factory is a national asset which apart from domestic needs
can fulfill the pressing demands of the new millennium. Since 1993, twenty three PHA-20 type 2,000 hp
(1,491 kW) diesel-electric locomotives have rolled out of the factory. The ongoing project of 3,000 hp
(2,237 kW) AGE-30 diesel-electric locomotives is at the verge of its completion, which is a milestone in
the history of the factory. Apart from manufacturing new locomotives, the Pakistan Locomotive Factory
has also successfully rehabilitated five diesel-electric locomotives of GRU-20 Type and manufactured
other various spares/components for railway maintenance divisions and rehabilitation projects.
Audit of Accounts:
There are two types of audit that are conducted in Pakistan Railway Multan Division.
1. Internal Audit
2. External Audit
Internal Audit:
For conducting the internal audit there is a chief internal Auditor of Pakistan Railway. When
he think that there is ambiguity in books of accounts he my audit the accounts on periodical
basis whenever he want.
External Audit:
External audit is conducted by the Auditor General of Pakistan on annually basis. When
the division of Railway send the accounts to Auditor General then he audit the books of accounts and send
the audit reports to every division.
AUDIT REPORT
1. Against the total allotment of Rs. 2524.221/- million for the financial year 2008-09, the total
expenditure stands at Rs 2545.233/- million showing a excess of Rs. 21.012/- million which needs to be
explained.
The detail of budget allotment as per Financial Review for the year 2008-09 is as under:-
The Financial Review for the month of June 2009 (Final) show that there is an excess of Rs.
82778/- million under head Cash and saving of Rs. 61766/- million under head Store which needs to be
explained.
2. The average of total monthly expenditure from the budget allotment during the first eleven months
of the financial year under review remained at 229.475/- million whereas the expenditure during the last
month i.e. June 2009, short to Rs. 268.610/- million which is in violation of Rule 96 of GFR and is an
indication of poor budgetary and internal controls and the reason thereof need to be explained to audit.
3. Some of the points noted during review of the Head Bills Receivable have been given below
which need clarification/ rectification.
(a) A year wise analysis of the balances under the Head Bills Receivable has been given below
which is a self explanatory and sincere effort may be made to realize railway dues from the parties
concerned.
4. Annual reconciliation of GPF is in arrears and has been done only up to 2002-03. Efforts may be made
to bring the figures up to dated without further delay. In absence of up to date annual reconciliation, the
authenticity of GPF balances and interest thereon cannot be verified.
5. Statement showing balances outstanding under suspense on 30-06-2009
The detail of outstanding amount relating to the financial year 2008-09 is as under:-
1. Local Purchase Rs. 69939
2. Electric Charges Rs. (2035)
3. Other Item Rs. 438410 needs to be explained.
Further it has also been observed that an amount of Rs58476874/- is lying outstanding prior to the
year 2008/09 on account of Sui Gas charges, Which also need to be explained.
6. The statement showing balances outstanding against suspense heads on 30-06-2009 shows
outstanding balance Rs589831/- under suspense head which needs to be explained.
7. The balances under the head R.Loanfand Advances are steadily and Advances are steadily on the
increase as is evident from the following year wise comparison.
1. Against the total allotment of Rs 2524.221/- million for the financial year 2008/09, the total
allotment of Rs.2545.221/-million showing a excess of Rs21.012/-million which needs to be explained.
The detail of budget allotment as per financial Review for the year 2008/09 is as under:
Month Cash Store Total
June(P) 1834.013 690.208 2524.221
June (final) 1834.013 690.208 2524.221
The Financial Review for the month of June 2009 (Final) show that there is an excess of Rs.
82.778/- million under head Cash and saving of Rs. 61.766/- million under head Store which needs to be
explained.
2. The average total monthly expenditure from the budget allotment during the first eleven months of
the financial year under review remained at 229.475/-million whereas the expenditure during the last
month i.e. June 2009., short Rs.268.610/-million which is in violation of Rule 96 of GFR and is an
indication of poor budgetary and internal controls and the reasons thereof need to be explained to audit.
STATEMENT NO 5
8.
While reviewing the above noted statement, it was observed that there was allotment of Rs 13.080
Million, whereas expenditure was incurred Rs 13.355 Million resulting in excess incurrence of Rs 0.275
Million on account of Health and Welfare.
Further, it has also been observed that there was allotment of Rs 500.000 Million. Whereas expenditure
was incurred Rs573.511 Million resulting in excess incurring of Rs 73.511 Million on account of pension
payment.
9. STATEMENT NO.6
While checking the above noted statement, it was noticed that monthly account has been
prepared according to the new accounting model and the annual account is prepared according to the old
pattern. In this way the individual figures recorded against each head cannot be verified. Further, it has
also been observed that the budget allotment has not been recorded against each head of account for
which excess/saving of expenditure incurred during the year cannot be verified.
Salaries
There are 9033 employees are working in Pakistan Railway Multan Division. The salaries of these
employees are distributed on tour basis.
1. Head quarters tour:
In this tour the salaries of Executives and Office staff is distributed on 1st of each month.
2. In A tour the salaries of Police, medical, traffic &station staff is distributed on 5th of each month.
3. In B tour the salaries of commercial staff and guards is distributed on 10th of each month.
4. In C tour the salaries of repair &maintenance staff is distributed on 15th of each month.
As our concern in on divisional Account office Pakistan Railway Multan, so the persons at scale 1 to 19
are working in divisional Account office Pakistan Railway Multan.
Salaries of the employees in divisional Account office Pakistan Railway Multan are paid at different times
according to the seniority and minority.
Executive salaries and office staff salaries are paid on the 1st of each month and the police, medical staff,
traffic and station staff’s salaries are paid on the 5th of each month. Commercial staff and guards are paid
on 10th of each month. Repairer and maintenance staff (Up to scale 5) paid on the 15th of each month.
Salaries are distributed on the basis of two different ways;
1. Banks
2. DPM
1. Banks
The persons who have their own bank accounts, salaries are transfer in their account.
2. DPM
All those persons who have not their bank accounts are paid by the Divisional Pay Master.
Sample calculation the salary of station master Mr. Waseem Iqbal with scale 15.
Note:
If Mr. Waseem Iqbal have borrowed loan so this loan also deduct from his Gross Salary.
Cash Handling Authority:
All Cash is handled by the Divisional Pay Master and he is Responsible officer of cash handling.
Petty Cash:
Petty cash in maintain on impresst system. The person who needs the petty cash he will go to the
senior auditor. And the senior auditor will make the entry in CO6 Register and forward it to another senior
auditor who maintains CO7 Register he will make the entry of requested amount in CO7 and sent it to
DAO for final Approval. A person can draw petty cash up to Rs. 2000 to Rs. 5000 on daily basis.
• Others (A03970)
Medical (A01)
Sr. Head of Account Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cas Stor Total Cas Store Total Cas Store Total Cash Stores Total Cash Sto Tot
h es h s h s res al
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
3 Police-69
Pay of Officers 1316 011 A01101- 0.620 0.00 0.620 0.465 0.000 0.465 0.037 0.000 0.037 0.405 0.000 0.405 -0.060 0.00 -
Pay of Staff 91 00 50 60.00 0 60.000 45.00 0.000 45.00 5.365 0.000 5.365 53.267 0.000 53.26 8.267 0 0.06
Allowances 1316 012 A01151- 0 0.00 51.500 0 0.000 0 5.259 0.000 5.259 52.173 0.000 7 13.54 0.00 0
91 00 70 51.50 0 38.62 38.62 52.17 8 0 8.26
1316 020 A012 0 0.00 5 5 3 0.00 7
91 00 0 0 13.5
48
Total 112.1 0.00 112.120 84.09 0.000 84.09 10.66 0.000 10.66 105.844 0.000 105.8 21.75 0.00 21.7
20 0 0 0 0 0 44 4 0 54
iii OPRERATING
EXPENSES A03
TA/DA 1316 511 A03805 11.00 0.00 11.000 8.250 0.000 8.250 1.359 0.000 1.359 6.857 0.000 6.857 -1.393 0.00 -
POL 91 00 A03807 0 0 0.550 0.413 0.000 0.413 0.087 0.000 0.087 0.400 0.000 0.400 -0.012 0 1.39
Postage & Telegraph 1316 513 A03201 0.550 0.00 0.003 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 -0.012 0.00 3
Telephone Calls 91 00 A03202 0.003 0 0.100 0.233 0.000 0.233 0.017 0.000 0.017 0.181 0.000 0.181 -0.052 0 -
Vehicle Reg & Insure 1316 521 A03603 0.100 0.00 0.004 0.075 0.000 0.075 0.006 0.000 0.006 0.051 0.000 0.051 -0.024 0.00 0.01
Office Stationery 91 00 A03901 0.004 0 0.000 0.003 0.000 0.003 0.001 0.000 0.001 0.004 0.000 0.004 0.001 0 2
News Paper& Books 1316 522 A03905 0.00 0.015 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 -
Uniform &Liveries 91 00 A03906 0.015 0 0.000 0.011 0.000 0.011 0.013 0.000 0.013 0.013 0.000 0.013 0.001 0 0.01
Training Charges 1316 580 A03915 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 2
Publicity & 92 00 A03907 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
Advertisement 1316 540 A06103 0.00 0.030 0.023 0.000 0.023 0.020 0.000 0.020 0.030 0.000 0.030 0.007 0.00 0.05
C/R Meritorious 91 00 A03914 0.030 0 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.010 0.000 0.010 -0.005 0 2
Services 1316 560 A03970 0.020 0.00 0.070 0.053 0.000 0.053 0.002 0.000 0.002 0.026 0.000 0.026 -0.027 0.00 -
SS Fund 91 00 0.070 0 0 0.02
Others 1316 570 0.00 0.00 4
91 00 0 0 0.00
1316 598 0.00 0.00 1
92 08 0 0 0.00
1316 598 0.00 0.00 0
92 08 0 0 0.00
1316 598 0.00 0.00 1
92 10 0 0 0.00
1316 598 0.00 0.00 0
93 11 0 0 0.00
1316 599 0.00 0.00 0
91 00 0 0 0.00
7
-
0.00
5
-
0.02
7
Total:- 12.10 0.00 12.102 9.077 0.000 9.077 1.504 0.000 1.504 7.571 0.000 7.571 -1.506 0.00 -
2 0 0 1.50
6
Purchase of Physical
Assets 1316 120 A09601 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
Machinery & Equip 91 00 A09701 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 0
Furniture & Fixture 1316 130 A09201- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
I.T Hardware 91 00 03 0 0 0
0.00 0.00 0.00
0 0 0
Total:- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
ii REPAIR &
MAINTENANCE A13
Transport 1316 410 A13001 0.140 0.00 0.140 0.105 0.000 0.105 0.031 0.000 0.031 0.082 0.000 0.082 -0.023 0.00 -
Machinery & Equipt 91 00 A13101 0.150 0 0.150 0.113 0.000 0.113 0.000 0.000 0.000 0.032 0.000 0.032 -0.081 0 0.02
Furniture& Fixture 1316 420 A13201 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 3
Building& Structure 91 00 A13701 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
I.T Hardware 1316 430 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.08
Imp .Service 91 00 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.002 0.000 0.002 0.002 0 1
Building 1316 441 0.00 0.00 0.00
91 00 0 0 0
1316 0.00 0.00 0.00
91 599 0 0 0
1316 00 0.00 0.00 0.00
91 0 0 0
0.00
2
Total-11 0.290 0.00 0.290 0.218 0.000 0.218 0.031 0.000 0.031 0.015 0.000 0.015 -0.103 0.00 -
0 0 0.10
3
Grants/ Writeoff.Loans A05 0.00 0.000 0.000 0.000 0.00
&Adv 0 0
Domestic Grant A052 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
Financial Assistance A05216 1.500 0.00 1.500 1.125 0.000 1.125 0.300 0.000 0.300 1.500 0.000 1.500 0.375 0.00 0.37
to the Families of 0 0 5
Deceased Gov.
Govt.Servent A03 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00
Writeoff. Loans A05301 0 0
&Adv
Total Police 126.0 0.00 126.012 94050 0.000 94.50 12.49 0.000 12.49 115.030 0.000 115.0 20.52 0.00 20.5
12 0 9 9 5 5 30 1 0 21
Total General 163.0 0.01 163.062 122.2 0.012 122.3 15.84 0.012 15.84 149.656 0.012 149.6 27.36 0.01 27.3
62 6 97 09 0 0 56 0 2 60
Dept.
Sr. Head of Account Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cas Stor Total Cas Store Total Cas Store Total Cash Stores Total Cash Sto Tot
h es h s h s res al
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
3 Police-69
Pay of Officers 1316 011 A01101- 0.620 0.00 0.620 0.465 0.000 0.465 0.037 0.000 0.037 0.405 0.000 0.405 -0.060 0.00 -
Pay of Staff 91 00 50 60.00 0 60.000 45.00 0.000 45.00 5.365 0.000 5.365 53.267 0.000 53.26 8.267 0 0.06
Allowances 1316 012 A01151- 0 0.00 51.500 0 0.000 0 5.259 0.000 5.259 52.173 0.000 7 13.54 0.00 0
91 00 70 51.50 0 38.62 38.62 52.17 8 0 8.26
1316 020 A012 0 0.00 5 5 3 0.00 7
91 00 0 0 13.5
48
Total 112.1 0.00 112.120 84.09 0.000 84.09 10.66 0.000 10.66 105.844 0.000 105.8 21.75 0.00 21.7
20 0 0 0 0 0 44 4 0 54
iii OPRERATING
EXPENSES A03
TA/DA 1316 511 A03805 11.00 0.00 11.000 8.250 0.000 8.250 1.359 0.000 1.359 6.857 0.000 6.857 -1.393 0.00 -
POL 91 00 A03807 0 0 0.550 0.413 0.000 0.413 0.087 0.000 0.087 0.400 0.000 0.400 -0.012 0 1.39
Postage & Telegraph 1316 513 A03201 0.550 0.00 0.003 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 -0.012 0.00 3
Telephone Calls 91 00 A03202 0.003 0 0.100 0.233 0.000 0.233 0.017 0.000 0.017 0.181 0.000 0.181 -0.052 0 -
Vehicle Reg & Insure 1316 521 A03603 0.100 0.00 0.004 0.075 0.000 0.075 0.006 0.000 0.006 0.051 0.000 0.051 -0.024 0.00 0.01
Office Stationery 91 00 A03901 0.004 0 0.000 0.003 0.000 0.003 0.001 0.000 0.001 0.004 0.000 0.004 0.001 0 2
News Paper& Books 1316 522 A03905 0.00 0.015 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 -
Uniform &Liveries 91 00 A03906 0.015 0 0.000 0.011 0.000 0.011 0.013 0.000 0.013 0.013 0.000 0.013 0.001 0 0.01
Training Charges 1316 580 A03915 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 2
Publicity & 92 00 A03907 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
Advertisement 1316 540 A06103 0.00 0.030 0.023 0.000 0.023 0.020 0.000 0.020 0.030 0.000 0.030 0.007 0.00 0.05
C/R Meritorious 91 00 A03914 0.030 0 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.010 0.000 0.010 -0.005 0 2
Services 1316 560 A03970 0.020 0.00 0.070 0.053 0.000 0.053 0.002 0.000 0.002 0.026 0.000 0.026 -0.027 0.00 -
SS Fund 91 00 0.070 0 0 0.02
Others 1316 570 0.00 0.00 4
91 00 0 0 0.00
1316 598 0.00 0.00 1
92 08 0 0 0.00
1316 598 0.00 0.00 0
92 08 0 0 0.00
1316 598 0.00 0.00 1
92 10 0 0 0.00
1316 598 0.00 0.00 0
93 11 0 0 0.00
1316 599 0.00 0.00 0
91 00 0 0 0.00
7
-
0.00
5
-
0.02
7
Total:- 12.10 0.00 12.102 9.077 0.000 9.077 1.504 0.000 1.504 7.571 0.000 7.571 -1.506 0.00 -
2 0 0 1.50
6
Purchase of Physical
Assets 1316 120 A09601 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
Machinery & Equip 91 00 A09701 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 0
Furniture & Fixture 1316 130 A09201- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
I.T Hardware 91 00 03 0 0 0
0.00 0.00 0.00
0 0 0
Total:- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
ii REPAIR &
MAINTENANCE A13
Transport 1316 410 A13001 0.140 0.00 0.140 0.105 0.000 0.105 0.031 0.000 0.031 0.082 0.000 0.082 -0.023 0.00 -
Machinery & Equipt 91 00 A13101 0.150 0 0.150 0.113 0.000 0.113 0.000 0.000 0.000 0.032 0.000 0.032 -0.081 0 0.02
Furniture& Fixture 1316 420 A13201 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 3
Building& Structure 91 00 A13701 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
I.T Hardware 1316 430 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.08
Imp .Service 91 00 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.002 0.000 0.002 0.002 0 1
Building 1316 441 0.00 0.00 0.00
91 00 0 0 0
1316 0.00 0.00 0.00
91 599 0 0 0
1316 00 0.00 0.00 0.00
91 0 0 0
0.00
2
Total-11 0.290 0.00 0.290 0.218 0.000 0.218 0.031 0.000 0.031 0.015 0.000 0.015 -0.103 0.00 -
0 0 0.10
3
Grants/ Writeoff.Loans A05 0.00 0.000 0.000 0.000 0.00
&Adv 0 0
Domestic Grant A052 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
Financial Assistance A05216 1.500 0.00 1.500 1.125 0.000 1.125 0.300 0.000 0.300 1.500 0.000 1.500 0.375 0.00 0.37
to the Families of 0 0 5
Deceased Gov.
Govt.Servent A03 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00
Writeoff. Loans A05301 0 0
&Adv
Total Police 126.0 0.00 126.012 94050 0.000 94.50 12.49 0.000 12.49 115.030 0.000 115.0 20.52 0.00 20.5
12 0 9 9 5 5 30 1 0 21
Total General 163.0 0.01 163.062 122.2 0.012 122.3 15.84 0.012 15.84 149.656 0.012 149.6 27.36 0.01 27.3
62 6 97 09 0 0 56 0 2 60
Dept.
Sr. Head of Account Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cash Store Total Cash Store Total Cas Store Total Cash Stores Total Cas Store Total
s s h s h s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
C EXECUTIVE
DEPARTMENT
i Civil Engineering A01
Employee related 13111 0110 A01101- 2.030 0.000 2.030 1.523 0.000 1.523 0.161 0.000 0.161 1.646 0.000 1.646 0.124 0.000 0.124
exp. 1 0 50 19.89 0.000 19.89 14.91 0.000 14.91 1.468 0.000 1.468 14.57 0.000 14.57 - 0.000 -0.345
Pay of Officers 13111 0120 A01151- 0 0.000 0 8 0.000 8 1.046 0.000 1.046 3 0.000 3 0.345 0.000 2.613
Pay of Staff 1 0 70 10.46 10.46 7.845 7.845 10.45 10.45 2.613
Allowances 13111 0200 A012 0 0 8 8
ii 1 0
Total-1 32.38 0.000 32.38 24.84 0.000 24.84 2.675 0.000 2.675 26.67 0.000 26.67 2.393 0.000 2.393
0 0 5 5 8 8
OPERATING EXP. A03
TA/DA 13111 5110 A03805 1.500 0.000 1.500 1.125 0.000 1.125 0.356 0.000 0.356 1.432 0.000 1.432 0.307 0.000 0.307
1 0
Total Civil 33.88 0.000 33.88 25.41 0.000 25.41 3.031 0.000 3.031 28.10 0.000 28.10 2.699 0.000 2.699
0 0 0 0 9 9
Engineering(1+2)
2 Locomotive-31
Employee related A01
i 13111 0110 A01101- 1.180 1.180 0.885 0.000 0.885 0.042 0.000 0.042 0.610 0.000 0.610 - 0.000 -0.275
exp.
1 0 50 1.250 1.250 0.938 0.000 0.938 0.059 0.000 0.059 0.795 0.000 0.795 0.275 0.000 -0.143
Pay of Officers
13111 0120 A01151- 1.880 1.880 1.410 0.000 1.410 0.072 0.000 0.072 0.783 0.000 0.783 - 0.000 -0.627
Pay of Staff
1 0 70 0.143
Allowances
13111 0200 A012 -
1 0 0.627
ii 4.310 0.000 4.310 3.233 0.000 3.233 0.173 0.000 0.173 2.187 0.000 2.187 - 0.000 -1.045
Total-1
1.045
OPERATING EXP. A03
TA/DA 13111 5110 A03805 0.300 0.000 0.300 0.225 0.000 0.225 0.116 0.000 0.116 0.273 0.000 0.273 0.048 0.000 0.048
1 0
Total 4.610 0.000 4.610 3.458 0.000 3.458 0.289 0.000 0.289 2.460 0.000 2.460 0.998 0.000 0.998
Locomotive(1+2)
3 Carriage-41
Employee related A01
i 13141 0110 A01101- 0.010 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.002 0.000 0.002 0.002 0.000 0.002
exp.
1 0 50 0.002 0.010 0.008 0.000 0.008 0.000 0.000 0.000 0.003 0.000 0.003 - 0.000 -0.005
Pay of Officers
13141 0120 A01151- 0.002 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 0.005 0.000 -0.002
Pay of Staff
1 0 70 -
Allowances
13141 0200 A012 0.002
ii 1 0
Total-1 0.012 0.000 0.012 0.009 0.000 0.009 0.000 0.000 0.000 0.005 0.000 0.005 - 0.000 -0.004
0.004
OPERATING EXP. A03
TA/DA 13141 5110 A03805 0.100 0.100 0.075 0.000 0.075 0.002 0.000 0.002 0.059 0.000 0.059 - 0.000 -0.016
1 0 0.016
Total Carriage 0.112 0.112 0.084 0.000 0.084 0.002 0.000 0.002 0.054 0.000 0.054 - 0.000 -0.020
0.020
(1+11)
3 Wagon-42
Employee related A01
i 13142 0110 A01101- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
exp.
1 0 50 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Pay of Officers
13142 0120 A01151- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Pay of Staff
1 0 70
Allowances
13142 0200 A012
1 0
ii Total-1 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
OPERATING EXP. A03
TA/DA 13142 5110 A03805 0.020 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.000 0.000 0.000 - 0.000 -0.015
1 0 0.015
Total 0.020 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.000 0.000 0.000 - 0.000 -0.015
0.015
Wagon(1+11)
4 TrafficDepartment-
50 A01
i Employee related 13150 0110 A01101- 1.035 0.000 1.035 0.776 0.000 0.776 0.101 0.000 0.101 0.861 0.000 0.861 0.085 0.000 0.085
exp. 1 0 50 1.690 0.000 1.690 1.268 0.000 1.268 0.947 0.000 0.947 5.698 0.000 5.698 4.430 0.000 4.430
Pay of Officers 13150 0120 A01151- 1.380 0.000 1.380 1.035 0.000 1.035 1.144 0.000 1.144 5.750 12.3090.00 5.750 4.715 0.000 4.715
Pay of Staff 1 0 70 0
Allowance 13150 0200 A012
1 0
ii
Total-1 4.105 0.000 4.105 3.076 0.000 3.076 2.192 0.000 2.192 12.30 0.000 12.30 9.230 0.000 9.230
9 9
OPERATING EXP. A03 0.188 0.188 0.076 0.076 0.305 0.305 0.117 0.117
TA/DA 13150 5110 A03805 0.250 0.000 0.250 0.000 0.000 0.000 0.000
1 0
Total Traffic( 1+11) 4.355 0.000 4.355 3.266 0.000 3.266 2.271 0.000 2.271 12.61 0.000 12.61 9.347 0.000 9.347
4 4
Sr. Head of Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
N Account For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
o Old COC NAM Cash Store Total Cash Store Total Cash Store Total Cash Store Total Cash Store Total
s s s s s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
5 ELECTRICAL
DEPARTMENT-20
i Employee related A01
exp. 13120 0110 A01101- 0.500 0.500 0.375 0.000 0.375 0.061 0.000 0.061 0.757 0.000 0.757 0.382 0.000 0.382
Pay of Officers 1 0 50 5.690 5.690 4.268 0.000 4.268 0.505 0.000 0.505 4.556 0.000 4.556 0.288 0.000 0.288
Pay of Staff 13120 0120 A01151- 2.780 2.780 2.085 0.000 2.085 0.367 0.000 0.367 3.407 0.000 3.407 1.322 0.000 1.322
Allowances 1 0 70
13120 0200 A012
ii 1 0
Total-1 8.970 0.000 8.970 6.728 0.000 6.728 0.933 0.000 0.933 8.719 0.000 8.719 1.922 0.000 1.922
Total Misc 3.140 0.000 3.140 2.355 0.000 2.355 0.929 0.000 0.929 10.070 0.000 10.070 -1.285 0.000 -1.285
Misc.Advance 0.000 0.000 0.000 0.000 0.000 0.000 2.293 0.000 2.293 1.236 .0000 1.236 1.236 0.000 1.236
A08 0.000 0.000 0.000 0.000 1.641 0.000 1.641 -2.016 0.000 -2.016 -2.016 0.000 -2.016
Loans &
Advance
Grand Total 292.94 0.000 294.18 219.71 0.927 219.71 34.55 0.001 34.55 266.75 0.000 266.75 47.04 0.000 46.248
6 2 0 0 8 8 0 0 0
Genl.Admn
Sr. Head of Account Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
N For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
o Old COC NAM Cash Stores Total Cash Stores Total Cash Store Total Cash Stores Total Cash Store Total
s s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
B REPAIR &
MAINTENANCE
1
i Locomotive-31
Employee related A01
13131 0120 A01151- 44.290 0.000 44.290 33.218 0.000 33.218 3.492 0.000 3.492 35.395 0.000 35.395 2.178 0.000 2.178
exp.
2 0 70 38.105 0.000 38.105 28.613 0.000 28.613 3.727 0.000 3.727 38.524 0.000 38.524 9.912 0.000 9.912
Pay of Staff
13131 0200 A01201-
Allowances
2 0 99
iii Total-1 82.440 0.000 82.440 61.830 0.000 61.830 7.219 0.000 7.219 73.920 0.000 73.920 12.090 0.000 12.090
ii OPERATING EXP. A03
TA/DA 13131 5110 A03805 0.700 0.000 0.700 0.525 0.000 0.525 0.128 0.000 0.128 0.621 0.000 0.621 0.096 0.000 0.096
REPAIR & 2 0 A13
2 MAINTENANCE
Transport A13001 2.000 16.000 18.000 1.500 0.000 1.500 0.187 0.000 0.187 0.912 0.000 0.912 -0.588 0.000 -0.588
1
13131 4100
2 0
Total 85.140 16.000 101.140 63.855 0.000 63.855 7.534 0.000 7.534 75.453 0.000 75.453 11.598 0.000 11.598
iii Locomotive(1+11+111)
Carriage-41
Employee related A01
ii 13141 0120 A01151- 23.540 0.000 23.540 17.655 0.000 17.655 2.373 0.000 2.373 17.155 0.000 17.155 -0.500 0.000 -0.500
exp.
2 0 70 14.140 0.000 14.140 10.605 0.000 10.605 1.922 0.000 1.922 13.583 0.000 13.583 2.978 0.000 2.978
Pay of Staff
13141 0200 A01201-
Allowances
2 0 99
Total-1 37.680 0.000 37.680 28.260 0.000 28.260 4.295 0.000 4.295 30.738 0.000 30.738 2.478 0.000 2.478
OPERATING EXP. A03
TA/DA 13141 5110 A03805 0.700 0.000 0.700 0.525 0.000 0.525 0.020 0.000 0.020 0.194 0.000 0.194 -0.331 0.000 -0.331
REPAIR & 2 0 A13
MAINTENANCE
Transport A13001 0.700 23.000 23.700 0.525 0.000 0.525 0.075 0.0000 0.075 0.251 0.0000 0.251 -0.274 0.0000 -0.274
13141 4100
2 0
Total Carriage 39.080 23.000 60.080 29.310 0.000 29.310 4.390 0.000 4.390 31.184 0.000 31.184 1.874 0.000 1.874
(1+11+111)
2 Wagon-42
1 Employee related
A01
exp.
13142 0120 A01151- 11.360 0.000 11.360 8.520 0.000 8.520 1.582 0.000 1.582 11.436 0.000 11.436 2.916 0.000 2.916
Pay of Officers
2 0 70 7.000 0.000 7.000 5.250 0.000 5.250 1.281 0.000 1.281 9.054 0.000 9.054 3.804 0.000 3.804
Pay of Staff
13142 0200 A01201-
Allowances
2 0 99
iii
Total-1 18.360 0.000 18.360 13.770 0.000 13.770 2.863 0.000 2.863 20.490 0.000 20.490 6.720 0.000 6.720
OPERATING EXP. A03
ii TA/DA 13131 5110 A03805 0.150 0.000 0.150 0.113 0.000 0.113 0.014 0.000 0.014 0.130 0.000 0.130 0.017 0.000 0.017
REPAIR & 2 0 A13
MAINTENANCE
Transport A13001 0.600 5.000 0.600 0.450 0.000 0.450 0.050 0.000 0.050 0.166 0.000 0.166 -0.284 0.000 -0.284
13131 4100
2 0
Total 5.000 14.333 0.000 14.333 2.927 0.000 2.927 20.786 0.000 20.786 6.454 0.000 6.454
Wagon(1+11+111)
3 P.Way
1 Engineering-11
Establishment Charges-
00000 A01
Pay of Staff 13131 0120 A01151- 235.25 0.000 235.250 176.43 0.000 176.43 28.76 0.000 28.763 216.108 0.000 216.10 39.670 0.000 39.670
Allowances 2 0 70 0 0.000 126.910 8 0.000 8 3 0.000 25.010 166.501 0.000 8 71.318 0.000 71.318
13131 0200 A01201- 126.91 95.183 95.183 25.01 166.50
2 0 99 0 0 1
ii Total-1 362.16 0.000 362.160 271.62 0.000 271.62 53.77 0.000 53.772 382.608 0.000 382.60 110.98 0.000 110.988
0 0 0 2 8 8
OPERATING EXP. A03
TA/DA 13131 5110 A03805 8.000 0.000 8.000 6.000 0.000 6.000 2.296 0.000 2.296 5.925 0.000 5.925 -0.075 0.000 -0.075
REPAIR & 2 0 A13
MAINTENANCE
Building & A13001
6.586 0.000 6.586 -0.164 -0.450 -0.164
Structure A13301- 9.000 0.600 9.600 6.750 0.450 6.750 1.973 0.000 1.973 2.056 0.000 2.056 -4.694 -0.525 -4.694
Service 13131 4410 02 2.500 0.700 9.700 6.750 0.525 7.275 0.242 0.000 0.242 0.543 0.000 0.543 -1.332 -2.070 -1.332
Residential 2 0 A13301- 2.760 5.260 1.875 2.070 3.945 0.328 0.000 0.328
Others 13131 4420 02
2 0 A13370
13131 4490
2 0
Total 20.500 4.060 24.560 15.375 3.045 18.420 2.542 0.000 2.542 9.185 0.000 9.185 -6.190 -3.045 -6.190
13131 4710 A13370 20.000 663.20 683.200 15.000 497.00 512.40 4.780 68.062 72.842 6.903 246.63 253.53 -8.097 -250.769 -
Track ( Others) 1.375
2 0 A13370 7.00 0 10.340 5.250 0 0 3.492 2.781 6.273 4.273 1 4 -0.977 258.866
Bridges( Others) 13131 4730 3.340 2.505 7.755 3.880 8.153 0.398
2 0
27.000 666.54 693.540 20.250 499.90 520.15 8.272 70.843 79.115 11.175 250.51 261.68 -0.975 -249.394 -
Total
0 5 5 1 7 258.468
417.66 670.60 1088.26 313.24 502.95 816.19 66.88 70.843 137.72 408.894 250.51 659.40 95.649 -252.439 -
Total P.Way &
0 0 0 5 0 5 2 5 . 1 5 156.790
Engg
Sr. Head of Account Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
No For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
Old COC NAM Cash Stores Total Cash Stores Total Cash Store Total Cash Stores Total Cash Stores Total
s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
4 Electrical Services-20
After the analysis of the accounting system of Pakistan Railway, we have come to know that the
accounting system of railway is very strong, and according to our knowledge if the rules follow by the
officers and the employees regarding the accounting system of railway then there is not any other better
accounting system than railway. The government should adopt the certain security measures regarding the
railway department.
Train accidents which are causing the heavy losses for Pakistan Railway, the Government should prevent
this by proper look after the Railway tracks. The government should overcome the problems regarding the
unproductive expenditures and making the proper system of revenue allocation. They should adopt the
measures on any incidence occur so the assets of the railway can save properly. Moreover the murder of
Benazeer Bhutto is the main cause of loss to Pak Railway which was 12.5 billion