Professional Documents
Culture Documents
CHAPTERS I TO XX
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PREFACE
1. The first edition of this code was brought on 5th September 1938 as a provisional
issue and then finalized on 5th January 1942 and again reprinted after few
modifications in May 1953. Now, an elaborate exercise has been carried out to
revise “Pakistan Railways General Code” for upgraded Financial and Management
Information System, under supervision and control of Mr. Mubarik Khan, Project
Director, Project Management Unit (PMU), Ministry of Railways and expert review
of Mr. Muhammad Aurangzeb Khan, General Manager Railways (Retired).
2. This code contains the rules and instructions for the guidance of officers and staff of
Pakistan Railways regarding the organization for the control of Pakistan Railways,
railway finance, annual budget, revised and budget estimates, appropriation
accounts, financial justification of railway expenditure, control over expenditure,
allocation of expenditure, incidence of the cost of works for non-railway
departments, incidence of pay, allowances, leave salary, pension, etc, contingent
charges, cash, cheques and vouchers, advances and arrear claims, bills for pay and
allowances, disallowances and objections, losses, frauds and embezzlements,
records of service, miscellaneous.
3. The rules and orders embodied in this Code are to be followed with due care and
caution and are applicable to Pakistan Railways.
4. In case, Financial Adviser and Chief Accounts Officers or any other concerned
Principal Officers desire to make any amendment in the procedure laid down in this
Code, they should address to Member Finance through General Manager concerned
for such authorization in each case.
00-00-2012 Secretary
Ministry of Railways
Government of Pakistan
PAKISTAN RAILWAYS GENERAL CODE
INTRODUCTORY NOTES
The following index letters are used for distinguishing the several Pakistan Railways
Codes from each other.
2. Paragraph Numbers
For convenience of indexing and of reference, the paragraphs have been numbered
according to a 3/4 figure “code”, in which the last two figures give the number of the
paragraph and the remaining figures the number of the chapter. Thus paragraph 101 of
any code is paragraph 1 of chapter 1 of that code and paragraph 1421, paragraph 21 of
chapter XIV.
3. References to Paragraphs
Reference in a code to the paragraphs of any other code is made by putting the
paragraph number first, followed by the index letter of the code concerned as the suffix.
Thus 1235S means paragraph 35 of Chapter XII of the Pakistan Railways Code for the
Stores Department and 25 App. IIIS means paragraph 25 of Appendix III to the Pakistan
Railways Code for the Stores Department.
4. References to “Forms”
The “forms” referred to in any of the Pakistan Railways Codes take the number of the
paragraph of the code in which they are described, the index letter of the code in
question being prefixed to the number of the paragraph in which the form is illustrated.
Thus S1350 is the form that is described and illustrated in paragraph 50 of Chapter XIII
of the Pakistan Railways Code for the Stores Department.
PAKISTAN RAILWAYS GENERAL CODE
INDEX
DESCRIPTION CHAPTER
NO.
INTRODUCTORY I
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LIST OF APPENDICES
DESCRIPTION APPENDIX
NO.
CHART OF ACCOUNTS I
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PAKISTAN RAILWAYS
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CONTENTS
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101. Guaranteed Railways. – The policy in regard to the construction of railways in sub-
continent has undergone considerable and frequent changes. The first railways built in
sub-continent were constructed and worked by private companies who were guaranteed
by Government a fixed rate of exchange and a specified return on the capital invested by
them. The contracts entered into with railway companies from 1849 to 1860 were on this
basis.
102. Subsidized Railways. – The guaranteed interest and the guaranteed rate of exchange
resulted in considerable losses to Government. An attempt was made, therefore, to secure
the construction of railways on terms more favourable to Government, and to induce
capitalists to undertake the construction at their own risk and on their own responsibility
with a minimum of Government interference, but the attempt was not successful. Besides
giving the necessary land free of cost, Government undertook to grant an annual subsidy
at a fixed rate for a specified number of years, but these terms failed to attract capital and
the few unguaranteed companies, which had begun work, found themselves, after a few
years, unable to proceed without further assistance from Government.
103. State Ownership of Railways.– The attempt to secure the development of railway
systems by private enterprise having failed, the capital expenditure on railways was chiefly
incurred direct by the State, for several years after 1869, and no fresh contracts were made
with guaranteed companies except for small extensions. In 1880, the necessity for a rapid
extension of the railway system was keenly felt for the protection of the country from
famine, but the Government, having decided not to exceed the limit fixed for capital to be
borrowed annually, had again to fall back upon private companies.
104. Company Management of State Railways. – In dealing with these companies, it was
the policy to use at the earliest possible date the right reserved by the Government of
terminating the original contracts and of either securing for Government more favourable
terms under fresh contracts, or purchasing the railways by cash payments or by means of
annuities terminable after a specified number of years. Some of the purchased lines
worked by State Agency, while the management of others was entrusted to Working
Companies constituted under contracts, the conditions of which were much more
favourable to Government than those made with the earlier Companies.
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108. The following railways were also the property of the State and were worked by the
agencies noted against each–
(v) Dronachellam (Dhone) Kurnool British Frontier. } H. E. H. the Nizam’s State Railway.
109. Among the lines falling under the third category which received no direct assistance
from Government, and the property in which vested in the Companies owning them,
subject to transfer to Government, the most important were–
110. Examples of Indian States’ Railways owned and managed by Indian States were–
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111. The following were examples of Branch Line Companies and District Board
Railways.
111-A. In 1942, the Assam —Bengal Railway was amalgamated with the Eastern Bengal
Railway under the name “Bengal and Assam Railway”.
111-B. Effect of Partition. With the attainment of independence partition of the country on
the 14th August, 1947 two of the existing Railways (North Western Railway in the west
and the Bengal Assam Railway in the east), which fell into both the territories, had to be
divided. Route miles (about 8,127 kilometres and 2,506 Kilometres) of North Western
Railways and Bengal-Assam Railways were transferred to Pakistan from British India. The
Control of these Railways remained with the Central Government of Pakistan. In 1954, the
railway line was extended to Mardan and Charsada, and in 1956 the Jacobabad-Kashmore
2 ft 6 in (762 mm) gauge line was converted into broad gauge. Mirpur Khas — Khokharopar
3 ft 3.375 in gauge line was converted into broad gauge in January 2006.
111-C. In 1961, Eastern Bengal Railway and Pakistani portion of North Western Railways
was renamed as Pakistan Railways. Then in the year 1962, the control of Pakistan
Railways was transferred from the Central Government to the Provincial Governments and
placed under the management of a Railway Board with effect from the financial year
1962-63 by the Presidential Order in 1962. The Kot Adu-Kashmore line was constructed
between 1969 and 1973 providing an alternative route from Karachi to northern Pakistan.
The work of dualization of track from Lodhran to Khanewal via Multan (121 Kms) was
completed & opened for traffic on 16.03.2007. In addition dualization of Khanewal —
Chichawatni (77 Kms) was opened as double line on 01.12.2008.
111-D. Now, Pakistan Railways is a two gauge system i.e., Broad-gauge and Metre-gauge
with track lengths as on 30 June 2009 of 11,301 Kilometres and 412 kilometres
respectively.
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112. The position of Government with respect to the Companies working the railways
detailed in paragraph 107 and the broad features of the contracts concluded with them
were briefly as follows–
(a) Governments were the owners and lessors of the lines and the Companies
were the working agents or lessees.
(b) The greater part of the capital was the property of the Government, either
through having been originally supplied by it or through the acquisition by the
Government of the greater part of the Companies interest on the termination of old
contracts.
(c) The companies had a small share capital in the concern, on which interest
at specified rates was guaranteed by the Secretary of State out of the revenues of
India.
(d) When funds were required for further capital expenditure, the Government
had the option either of providing them or of calling on the Company to provide
them. Both the Government and the Company usually received interest at a fixed
rate on their capital.
(e) The Companies received a share of the surplus profits earned by the Railway
after meeting all payments for interest in the capital at charge, such share being
based either on some fixed proportion, or at some fixed amount or on the amount
of capital contributed by Government and the Companies respectively. The
Company’s share was in most cases only a small proportion of the total amount.
(f) All the contracts were terminable at the option of the Secretary of State, at
specified dates; and on termination, the Company’s capital was repayable at par.
(g) The Company was bound to keep the line in good repair, in good working
condition, and fully supplied with rolling-stock, plant, and machinery, to keep the
rolling-stock in good repair and in good working condition; and to maintain a
sufficient staff for the purposes of the line; — all to the satisfaction of the Secretary
of State.
(h) The Government required the Company to carry out any alteration or
improvement in the line, or in the working, that the Government thought necessary
for the safety of the public or for the effectual working of the line.
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(i) The Government required the Company to enter into agreements, on reasonable
terms and conditions, with the administration of adjoining railways for the exercise of
running powers, for the supply to one another of surplus rolling-stock, for the interchange
of traffic and rolling-stock and settlement of through rate, and for additions and alterations
to, or the redistribution of, existing accommodation in junctions or other stations in view to
their convenient mutual use.
(k) In order to secure a general control over the rates quoted by Companies,
Government had retained the power to settle the classification of goods and to authorize
maximum and minimum rates within which the Companies may charge the public for the
conveyance of passengers and goods of each class.
(l) The Companies had to keep such accounts as Government required, and these
were subject to audit by Government.
(m) In all other matters relating to the line, the Companies were subject to the
supervision and control of Government who appointed such persons as they thought
proper for the purpose of inspecting the line, auditing the accounts, or otherwise exercising
the powers of supervision and control reserved to them. In particular, Government had the
right to appoint a Government Director to the Boards of the Companies, with power of
veto on all proceedings of the Boards. All the moneys received by the Companies in
respect of their undertakings, whether on capital or revenue account, had to be paid over
to Government.
(n) All expenditure incurred by the Companies had to be stated and submitted for the
sanction of Government.
113. The general administrative control exercised by Government over the Companies owning and
working the railways falling under the third category and the control over their expenditure were
similar to that which was exercised, as explained above, over guaranteed Companies working
State-owned railways.
Policy Regulating Railway Construction
114. Branch Lines. –The policy in regard to the construction and financing of branch lines had
undergone a radical change. The terms under which existing branch and feeder lines were
constructed provide for a guarantee by Government of minimum return on capital or alternatively,
of a payment out of the earnings of the Main line from traffic contributed by the branch, of such a
sum, known as rebate, as would make up the total earnings of the branch to a given sum, while
the branch in each case shared with the Main line any profits exceeding the guaranteed minimum.
The Companies had been provided with land free of charge the cost of such land was not taken
into account either in their Capital or in their Revenue Accounts. This method of encouraging the
construction of lines originated years ago when the Government were unable to furnish the
necessary capital. Besides there being many disadvantages in this arrangement, the financial
position of the Government changed and it was therefore decided to abandon this policy and
to make an endeavour to reduce by purchasing the number of existing branch line
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Companies, Government funding the capital required for the construction or extension of
branches to existing main systems.
115. Provincial Government and District Board Railways. – Provincial Governments and
District Boards were not, in the absence of special circumstances, encouraged to build
branch or feeder railways. In other words, the normal procedure was the construction by
the Central Government, or at their cost, by a Company, of a branch line which a District
Board or Provincial Government desired to have constructed and was prepared to
guarantee. The possibility of permitting a District Board or Provincial Government to
construct it from its own funds would only be considered by the Government when the
railway programme did not permit the construction of such a line within a reasonable
time.
116. In cases in which the Provincial Governments or local bodies desired the
Construction of a line which would not be remunerative on the basis of railway earnings
and is desired by them for purely local reasons on account of the administrative
advantages it is likely to confer for the development of particular area, the Ministry of
Railways (Railway Board) will decide whether the line should be built or not.
117. Deleted.
119. Deleted.
120. Ownership of Railway Property.– Under Article 274 of The Constitution of Pakistan,
1973 ‘vesting of property, assets, rights, liabilities and obligations’, (1) All property and
assets which, immediately before the commencing day, were vested in the President or the
Federal Government shall, as from that day, vest in the Federal Government unless they
were used for purposes which, on that day, became purposes of the Government of a
Province, in which case they shall, as from that day, vest in the Government of the
Province.
(2) All property and assets which, immediately before the commencing day, were
vested in the Government of a Province, shall, as from that day, continue to be vested in
the Government of that Province, unless they were used for purposes, which on that day,
became purposes of the Federal Government in which case they shall, as from that day,
vest in the Federal Government.
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(3) All rights, liabilities and obligations of the Federal Government or of the
Government of a Province, whether arising out of contract or otherwise, shall as from the
commencing day, continue to be respectively the rights, liabilities and obligations of the
Federal Government or of the Government of the Province, except that, --
(a) All rights, liabilities and obligations relating to any matter which,
immediately before that day, was the responsibility of the Federal
Government, but which under the Constitution, has become the
responsibility of the Government of a Province, shall devolve upon the
Government of that Province; and
(b) all rights, liabilities and obligations relating to any matter which,
immediately before that day, was the responsibility of the Government of a
Province, but which under the Constitution, has become the responsibility of
the Federal Government, shall devolve upon the Federal Government.
121. Taxation of Railway Property and Income.– Railway property and income, being a
Federal Government department, is exempt from taxation under any Act of Provincial
Assembly of any Province, under Article 165 of the Constitution of Pakistan, 1973.
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201. The existing enactment regulating the construction and operations of railways in
Pakistan is the Railway Act, 1890 as amended from time to time. Subject to the provisions
of this act, the executive authority in connection with the administration of railways, vests in
the Ministry of Railways (Railway Board). By virtue of the delegation made under Section 4
of the Railway Board Ordinance, 1959, all the functions and powers of the Federal
Government, under the Railways Act, 1890, are exercised by the Ministry of Railways
(Railway Board).
202. The Ministry of Railways (Railway Board) shall consist of the following members
namely:
b). Three members from Private Sector to be appointed by the Federal Government.
(2). The Director Administration, Ministry of Railways, shall act as Secretary of the
Board and to assist the Board in discharge of its function, there shall be such other officers
and servants as the Board may appoint.
203. Technical Directorate.– In order to relieve the Members of the Ministry (Board)
from the routine work of the office and enable them to give time for touring and studying
the wider problems of railway policy, the Ministry (Board) is assisted by a technical staff of
Directors and Deputy Directors (as at headquarters office) who are in direct charge of the
work of the various branches of the department and are responsible for the disposal of all
but work of the highest importance.
203A. Member Finance.– The Member Finance is the professional agent of the
Government of Pakistan in finance and accounts matters. The powers and functions of the
Member Finance are described in paragraphs 102-B and 112 of the Pakistan Railways Code
for the Accounts Department.
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204. Deleted.
205. Deleted.
206. Deleted.
207. The responsibility for the administration of railway in Pakistan vests in Ministry of
Railways (Railway Board) from the time such Ministry (Board) was set up.
209. Functions and Powers.– The executive authority of the Federation in respect of the
regulation and the construction, maintenance and operation of railways will be exercised
by the Ministry of Railways (Railway Board).
210. Safety.– Such of the functions for securing the safety, both of members of the
public and of persons operating the railways, including the holding of inquiries into
accidents, as in the opinion of the Federal Government should be performed by persons
independent of the Ministry (Board) and will be performed by the Federal Government
Inspector of Railways appointed by the Federal Government. Federal Government Inspector
of Railways should always be BS-21 Engineer of Civil Engineering Department of Pakistan
Railways.
211. Policy.– The Ministry (Board) will act on business principles, due regard being
paid to the interests of agriculture, industry, commerce and the general public, and on
questions of policy will be guided by such instructions as may be given to it by the Federal
Government.
212. Rules of Business.– The rules for the transaction of business of the Ministry
(Board), in their relation with the Federal Government, will be made by the President of
Pakistan exercising his individual judgment, but after consultation with the Ministry (Board).
It will be obligatory for the Ministry (Board) to transmit to the Federal Government all such
information in regard to their business as may be specified in the rules or as the Federal
Government may otherwise require to be transmitted. It will also be obligatory for the
Ministry (Board) to bring to the notice of the Federal Government all matters involving his
special responsibility under the Constitution of Pakistan, 1973.
213. Land Acquisition.– The Ministry (Board) will have no power to acquire or dispose
of any land, except in cases in which they may be specifically permitted by regulations
made by the Federal Government.
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214. Contracts and Agreements.– The Ministry (Board) will be competent to execute
deeds or contracts for the purpose of their functions. Such deeds or contracts will be in the
name of Ministry (Board) and not that of Federal Government. They will be enforceable
against the Ministry (Board) and not against the Federal Government, or at the option of the
person by whom the proceedings are brought, against the Federal Government. If, under
such a contract, any dispute arises between party and either the Ministry (Board) or the
Federal Government in regard to a matter for which the contract makes a provision for
reference to arbitration, the dispute will be deemed to be between the party and the Federal
Government and any award made in arbitration and any settlement reached by the Federal
Government will be binding on the Federal Government and the Ministry (Board).
216. The Ministry (Board) will sue and be sued in the same manner and in the like cases
as a company operating a railway may sue and be sued.
217. Deleted.
218. Deleted.
219. Directorates.– The executive staff of the Ministry (Board), will consist of a
Chairman of Railways, a Member Finance and such additional Directorates as the Ministry
(Board) on the recommendation of the Chairman may appoint.
220. The Chairman and the Member Finance will have the right to attend any meetings
of the Ministry (Board) and the Member Finance will have the right to require any matters
involving financial implications to be referred to the Ministry (Board).
221. Deleted.
222. Deleted.
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301. In order to relieve the general budget of the Government from the violent
fluctuations caused by the incorporation therein of the railway estimates and to enable
railways to carry out a continuous policy based on the necessity of making a definite
return to general revenues, on the money expended by the State on railways, a
convention commonly known as the “Separation Convention” was adopted by a
resolution of the Legislative Assembly on the 20th September 1924, which was
approved by the Secretary of State. The main features of the convention which had
been operative from 1st April 1924 are detailed in paragraphs 302 to 312.
302. Annual Railway Contribution.– The railway finances were separated from the
general finances of the country and the general revenues received a definite annual
contribution from railways which was a first charge on the net receipts of railways.
304. Loss due to Strategic Railways.– The interest on the capital at charge of, and the
loss in working, strategic lines was borne by general revenues and was consequently
deducted from the contribution so calculated in order to arrive at the net amount
payable by railway to general revenues each year.
305. Railway Reserve Fund.– Any surplus, remaining after this payment to general
revenues, was transferred to a railway reserve; provided that if the amount available for
transfer to the railway reserve exceeded in any year three crores of rupees, only two-
third of the excess over three crores was transferred to the railway reserve and the
remaining one-third accrued to general revenues.
306. Object of Reserve Fund.– The railway reserve could be used to secure the
payment of the annual contribution to general revenues; to provide, if necessary, for
arrears deprecation and for writing down and writing off capital and to strengthen the
financial position of railways in order that the services rendered to the public might be
improved and rates might be reduced.
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307. Temporary Borrowing.– The Railway Board were authorized, subject to such
conditions as may be prescribed by the Government to borrow temporarily from capital
or from the reserve for the purpose of meeting expenditure for which there was no
provision or insufficient provision in the revenue budget, subject to the obligation to
make repayment of such borrowings out of the revenue budgets of subsequent years.
(But, see paragraph 336 to 338 also.)
308. Deleted.
309. Railway Depreciation Fund.– The expenditure chargeable till 31st March 1924 to
‘program revenue’ was shown from 1st April 1924, under a depreciation fund created to
meet the cost of replacements and renewals.
310. Demands for Grants.– The railway budget was presented to the Legislative
Assembly in advance of the general budget separate days being allotted for its
discussion, the Member in charge of Communication and Railways making a general
statement on railway accounts and working. The expenditure proposed in the railway
budget, including expenditure from the depreciation fund and the railway reserve was
placed before the Legislative Assembly in the form of “demands for grants’.
311. Form of Budget.– The form of the budget, the detail it would give and the number
of demands for grants into which the total vote would be divided were considered by
the Railway Board in consultation with the Standing Finance Committee for Railways.
313. Principles Underlying Convention.– The most notable features of the ‘Separation
Convention’ were, firstly, the fixation of a definite annual contribution from Railways to
general revenues calculated with reference to the Capital at Charge of the railway
system and the profits earned by it and secondly, the establishment of a Reserve Fund
and a Depreciation Fund for railways. These arrangements were supported in the main
by the following reasons:–
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(i) As the State had raised the moneys for the construction of railways on its
credit, it was reasonable that the return given by the railways should be chiefly
based on the moneys thus raised;
(ii) Such a return was best calculated on the moneys expended on lines
expected eventually to yield a return, and not on lines built for quite different
reasons; and
(iii) While it was only fair that, in prosperous years, the tax payer should share
in the prosperity of the railways which he had financed it was to his advantage to
be certain of a gradually increasing income in the long run as the invested capital
increases. With this end in view, it was desirable that only a comparatively small
proportion of the contribution should depend on railway surpluses, and that the
major part should represent a definite and secured profit on the moneys supplied by
the State for the construction of commercial lines.
314. Deleted.
Funds for Capital Outlay
315. The money expended by the State on railways had been financed:
(b) by the utilization of revenue surpluses and other resources at the disposal
of the Government (non-specific debt); and
(c) by loans raised through the medium of Railway Companies and States
(Company and State Capital).
316. Specific debt.– This consisted of
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317. Non-specific Debt.– This represented the expenditure on railways not covered by
the above or by capital raised through Companies or States.
318. Deleted.
319. Interest on Specific Debt.– The interest charged to railway revenues on specific
debt was the interest actually paid on that account during the year, except that with
regard to the interest due on the liabilities of the original railway companies in course
of discharge by the operation of annuities, a different arrangement had been in
existence since 1923-4.
Note.– The adjustment of the interest on annuities was made every year in the month of March at
the official rate of exchange.
321. Interest on Non-specific Debt.– For purposes of calculation of interest, the Non-
specific Debt, that was, the balance of the capital expenditure on railways which was
not covered by loans specifically raised by the Government or by Capital raised through
Companies and States for railway purposes, was treated as money advanced by the
Government to railways; and interest was paid from railway revenues on an equivalent
amount of public debt at rates intended to represent the cost of borrowing to
Government. The exact method of calculation was:–
On capital expenditure since 1916-7, the rate was the ‘average rate of interest’ paid
by Government on loans raised since that year. This rate was determined by dividing
the actual charges on account of interest, including discount on money paid and
charged to the revenues of the year on account of loans issued after 1916-7, by the
mean of such loans outstanding at the beginning and the end of the year. The actual
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amount of interest payable was calculated by applying this rate to the capital
expenditure after 1916-7 and up to the end of the preceding year plus half the
expenditure during the year.
322. Some of the loans issued since 1916-7 had been issued free of income tax and the
above method which took into account only the interest actually paid did not represent
the true cost of borrowing to Government, and consequently in 1928-9 it was decided
to bring this into the calculation by adding the income tax that would have been
recovered if the loans had not been tax-free. The commission and brokerage paid in
connection with issue of loans were also added to the interest and discount. As a result
of this, there was an increase in the rate by about .25 per cent in 1928-9.
323. From 1930-1, the following further changes were made in the method of
calculation of the average rate of interest:–
(i) the amount of interest taken into account was the amount due for the
year and not the amount paid in the year;
(ii) a suitable addition was made for charges for management of debt and
advertisement charges connected with new issue; and
(iii) the mean outstanding debt was calculated with reference to the
proportionate amounts of cash received and not with reference to the
normal balances.
324. Interest on Company and State Capital.– On capital contributed by Indian States
and railway companies, railways were charged with the actual interest paid. The greater
part of this capital consisted of debentures and debenture stock issued by railway
companies working State Railways.
325. In addition to the capital raised through Companies and Indian States on which
interest was paid, there was a small amount of capital contributed by Indian States on
which no interest was paid specifically as such. The net earnings of the lines in respect
of which this capital was contributed were divided between the Government and the
Indian State in question in proportion to the capital contributed by each.
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325-B. The private Companies were provided financial assistance in one form or other
for the construction of Railways. In the beginning even the management of certain
Railways constructed by the Government was entrusted to the private companies. By
the end of 1944-45, the administration of all the Railways owned by the private
companies as well as of the Government owned Railways managed by the private
companies was taken over by the Government.
325-C. In the Railway Capital Account, the expenditure from all these sources was
treated as Capital Outlay outside the Revenue Account.
325-D. The Railways Finances earlier were a part of the General Finances of the Central
Government but were separated w.e.f. 1924-25. As a result of this separation, the
Railways undertook to pay a definite annual contribution to the general revenues out of
the profits, if any, accrued from the commercial lines. In order to place the Railway
finances on sound footing, a “Railway Reserve Fund” and a “Depreciation Reserve
Fund” were also established. Railway Accounts were departmentalized with effect from
01 April 1930 by separating if from Railway Audit.
325-E. The ‘Separation Convention’ established in 1924-25 was modified with effect
from 01 April 1943 so as to provide for yearly adhoc contribution from Railways
surplus to the general revenues.
Capital Expenditure
326. Capital liabilities (i.e., the capital expenditure which had been financed from the
sources detailed in paragraph 315) and the capital assets in which the moneys had
been invested are shown in a Balance Sheet (vide Paragraph 625. G). The detailed
Chart of Accounts, for recording all transactions and maintaining books of account of
railways, is given in Appendix I to this code.
Revenue Expenditure
327. The Revenue Expenditure of Pakistan Railways is divided into the following main
divisions:
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All this expenditure is met out of the revenue receipts and non-development grant of
railways, hence the term ‘Revenue Expenditure’ applied to it.
328. Working Expenses.– The working expenses of railways include all expenditure
incurred in connection with the administration, fuel and power, operation,
maintenance and repairs of track, repair and maintenance of rolling stock, employee
benefits, etc. of lines open for traffic.
Revenue Receipts
330. The revenue of railways is derived almost wholly from the transport of passengers
and merchandise. The other sources of revenue are rents and tolls; and catering; sale
proceeds of unclaimed goods, advertisement fees; interest and maintenance charges of
saloons, level-crossings, and sale of scrap, etc. The detailed Chart of Accounts of
revenue subsidiary system is given in Appendix II to this Code.
331. The Depreciation reserve Fund was started, with effect from the 1st April 1924, to
provide for the cost of renewals and replacements of assets, as and when they become
necessary. The Fund, as originally constituted, was designed to provide the amount of
the original cost of the work replaced, and its scope was restricted to the replacement of
complete units of certain classes of wasting assets.
332. Appropriations to the Fund.– Up to the end of March 1935, the Fund was
credited with an annual contribution from Revenue calculated on the ‘straight line
method’ as follows. Wasting assets were classified and a normal life was fixed for each
class. The total expenditure to the end of the previous financial year on all the units of
each class of asset divided by the number of years assumed as the normal life of that
class of asset, was taken as the annual contribution to the Fund, no credit being given
on account of any unit after the period assumed for its normal life had expired. In order
to simplify the calculation involved, an amount equal to one-sixtieth of the total capital
at charge as shown in the Finance and Revenue Accounts of the Government at the end
of the previous financial year, was set aside annually to cover depreciation with effect
from 1935-6, this fraction being the nearest simple fraction calculated to give results
approximately equal to the result of the complicated procedure followed previously.
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335. Interest on Depreciation Reserve Fund Balances.– The amount in the Fund
remained in deposit with the Central Government and interest thereon was credited to
railway revenues (Miscellaneous Railway Receipts).
336. Temporary Advances from Depreciation Reserve Fund– Temporary loans were
taken from the balances in the Depreciation Reserve Fund to meet deficits in railway
working and the losses on strategic railways, the repayment of these temporary loans
being a first charge on railway surpluses. A moratorium was however declared to the
effect that railway revenues were not liable to such repayment before the 1st April
1943.
336A. The Depreciation Reserve Fund is abolished with the introduction of new
accounting system. With the implementation of new accounting system the
replacement of assets is dealt with in accordance with Chapter IX of Pakistan Railways
General Code.
337. This Fund was started, in pursuance of the ‘Separation Convention’ with effect
from the 1st April 1924. The receipts in the Fund consisted of the surplus which would
remain out of the net receipts of railways after the payment to general revenues of the
contribution fixed under the Convention. If the amount of such surplus exceeded in any
year three crores of rupees, two-thirds only of the excess over three crores was
transferred to the Railway Reserve and the remaining one-third accrued to general
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revenues of the Government. The purposes for which the Reserve could be utilized are
stated in paragraphs 306 and 307.
338. A part of the amount standing at the credit of the Fund was invested in securities of
Branch Line Companies and the balance was held in deposit with the Central
Government. Interest accruing on the amount held with the Central Government and
on the securities was credited to railway revenues (Miscellaneous Receipts).
338-A. The partition Council which was set up to conduct and co-ordinate detailed
investigation at expert level of various problems arising for the partition of the Indo-
Pakistan Sub-Continent laid down principles for determining the debt liability of
Government of Pakistan. It was also decided certain principles on which the liability of
Pakistan on account of Railways was to be determined. However, the assets of the
undivided N. W. Railway were divided between Pakistan and India in terms of
agreement reached in the Indo-Pakistan conference held at the New Delhi in
December 1959, where by the value of the assets taken over by Pakistan Railways on
14 August 1947 was fixed at Rupees 880 million. The decision was conveyed by the
Railway Board vide their letter No. FD/A-APPA/61-62/71 dated 30 June 1962. The
figures of Rupees 880 million were taken over without financial adjustment in the
books of Pakistan Railways in the Accounts for the year 1961-62 as the Capital at
charge of Pakistan Railways on 14 August 1947.
338-B. At the time of independence, it was decided that, although, the Pakistan
Railways was to continue to work on commercial lines, the Separation Convention of
1924 need not continue. The Railway’s Finances were thus merged with the General
Finances of the country. With this arrangement, the necessity to distinguish between
strategic and commercial lines disappeared. Nor was it necessary to continue the
Railway Reserve Fund. The Railway Depreciation Reserve Fund was, however, retained
and started with a nil balance as on 14 August 1947. Nevertheless, the necessity of
separating the Railway Finances from the General Revenues continued to be felt and
ultimately in the year 1961-62, the Railway Finances were separated from General
Finances of the Central Government in accordance with the following convention.
i. The Railways were to pay to the General Revenues a fixed return of 6.25% for
Government Investment in Railways (including investment on strategic lines) at
the close of preceding financial year. The balance of the Railways surplus was
credited to such funds and reserves as considered necessary.
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ii. The interest free loan advanced to the Railway towards meeting deficit in the
Depreciation Reserve Fund was written off by adding a sum of Rupees 217.8
million to the Capital at charge of the Railways.
iii. The Railways were to pay actual interest charges on all foreign loans obtained
for them. They were also responsible for repayment of the foreign loans required
for rehabilitation and replacement of the assets. The General Revenues were
responsible for the repayment of foreign loans raised for Capital addition and
Development of the Railways. As and when an instalment of a loan was paid by
the General Revenues, the Railways ceased to pay interest on the loan to that
extent and the amount of the instalment was added to the Government
Investment in Railways which qualified for return in accordance with clause i
above.
338-C. Such arrangements had worked merely for a year when the Railways were
transferred to the provinces with effect from 9th of June, 1962 under President’s Order
No. 33 of 1962. Clause 8 of the aforesaid Order provided for the following financial
arrangements.
a. The book value of the Railway assets taken over from the Government of
India as it stood on the 14 August 1947 and
b. Such expenditure of the Central Government as may have been actually
incurred by it upto 30 June, 1962 but may not have been included as
investment in the Central Government Accounts upto that date.
iv. The Provincial Governments were as and when due to pay the Central
Government, the actual interest charges on all foreign loans, including foreign
loans which existed at the time of promulgation of President’s Order, obtained
by the Central Government for the Railways.
v. The Central Government was liable for the repayment of the principal of such
foreign loans or parts of foreign loans as were raised by them on or before 30
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RAILWAY FINANCE
June 1962, or in respect of which negotiations were finalized upto that date
for capital additions to and development of the Railways.
vii. The amount of the instalment paid under clause (vi) by the Central
Government, from the date of such payment was to form part of the Central
Government investment in the Railways and the Provincial Governments had
to pay to the Central Government, a return @ 6.25% per annum on the
amount so forming part of the Central Government’s investment.
viii. The Provincial Governments were liable for repayment of the principal of
such foreign loans as were raised for financing other than Capital investment
in the Railways.
ix. The subscription made by the employees to the Defence Saving Provident
Fund, the State Railway Provident Fund and General Provident Fund
including optional or voluntary subscription continued to remain with the
Central Government which is liable to make payment to the employees out of
these funds.
338-D. The Pakistan Western Railway remained under the control of the Defunct
Government of West Pakistan upto 30 June 1970. On the dissolution of province of
West Pakistan with effect from 01 July 1970, the control of Pakistan Western Railways
vested in the President of Pakistan for the purpose of four new provinces. With the
promulgation of interim and permanent constitutions of Islamic Republic of Pakistan the
Railway became a Federal subject with effect from 01 July 1972, and was renamed as
“Pakistan Railways”. A Railway Fund was established with effect from 01 July 1970,
vide article 10 of the province of the West Pakistan (Dissolution) order of 1970. This
Fund is to be maintained as Account No. 3 distinct form Account No. 1-Non Food, and
Account No. 2-Food within the Federal Consolidated Fund in the books of the State
Bank of Pakistan. Liability of employees referred to 338C (x) was taken over by the
Federal Government.
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338-E. The provisions of separation convention will however, continue to apply mutatis
mutandis to regulate the separation of the Railway Finances from the Federal Finances.
All moneys held, received or provided whether on Revenue Account or on Capital
Account for the purpose of Pakistan Railways are to be held in or paid into the said
fund and all expenditure whether on Revenue Account or on Capital Account required
for the construction, maintenance and operation of Railway is to be charged to the said
fund.
339. The Railway Debt.– Moneys provided by the Federal Government for capital
outlay on Pakistan Railways has two components (a) Rupee (Internal) component (b)
External component. The Rupee component will be treated as Investment by Federal
Government in Pakistan Railways and External component will be treated as Foreign
Loans / Credits thus will be added to borrowings / debt of Pakistan Railways.
340. Interest and Amortisation Payments of foreign loans / credits.– Pakistan Railways
will be responsible for the payment of interest thereon and the repayment of the
principal amounts in accordance with ‘repayment scheme’.
341. Funds Balances.– The amounts standing at the credit of the Railway Reserve
Fund, the Depreciation Reserve Fund, and the Provident Funds established for railway
servants, unless transferred by the Federal Government to the Pakistan Railways, remain
in the custody of, and interest thereon continued to be credited by, the Federal
Government. The amount necessary to defray expenditure chargeable to these Funds,
however, be transferred by the Federal Government to the Pakistan Railways, as and
when required.
342. Deleted.
343. Deleted.
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346. Liabilities other than Railway Debt.– Any amounts defrayed by the Federal
Government out of their revenues in respect of any debt or legal proceedings
concerning the Pakistan Railways will have to be repaid by the Pakistan Railways to the
Federal Government.
347. Deleted.
348. Banking.– Pakistan Railways will entrust all its money, which is not immediately
needed, to the State Bank of Pakistan and employ that bank as their agents for all
transactions in Pakistan relating to remittances, exchange and banking; and the bank
will undertake the custody of such money and such agency transactions on the same
terms and conditions as those upon which they undertake the custody of moneys
belonging to, or agency transactions for, the Federal Government.
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ANNUAL BUDGET
C O N T ENT S
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ANNUAL BUDGET
C O N T ENT S
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
401. A statement of the estimated annual Pakistan Railways receipts and expenditure is
prepared by Ministry of Railways (Railway Board) each year. This statement is known as
the ‘Budget’ and is required to be laid before National Assembly as a part of Federal
Budget. The Annual Budget Statement shall show separately:
(b) the sums required to meet other expenditure proposed to be made from the
Federal Consolidated Fund; and shall distinguish expenditure on revenue account
from other expenditure.
Note: Statement of estimated receipts and expenditure of Federal Government is known as ‘Annual
Budget Statement’.
402. Charged and Other than Charged Expenditure.– The proposed expenditure
included in the budget may be either:
(i) Charged, or
(ii) Other than Charged.
So much of the Annual Budget Statement as relates to expenditure charged upon the
Federal Consolidated Fund may be discussed in, but shall not be submitted to the vote
of, the National Assembly. So much of the Annual Budget Statement as relates to ‘Other
than Charged’ expenditure shall be submitted to the National Assembly in the form of
demands for grants, and the National Assembly shall have power to assent to, or to
refuse to assent to, any demand, or to assent to any demand subject to a reduction of
the amount specified therein.
403. Charged Expenditure.– This class includes only the following items as per the
constitution of Pakistan:
(i) all debt charges for which the Federal Government is liable, including
interest, sinking fund charges, the repayment or amortisation of capital, and other
expenditure in connection with the raising of loans, and the service and redemption
of debt on the security of the Federal Consolidated Fund;
(ii) any sums required to satisfy any judgment, decree or award against Pakistan
by any court or tribunal; and
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CHAPTER IV
(a) the grants made or deemed to have been made by the National Assembly under
Article 82 of the Constitution of Pakistan, 1973, and
(b) the several sums required to meet the expenditure charged upon the Federal
Consolidated Fund but not exceeding, in the case of any sum, the sum shown in
the statement previously laid before the National Assembly.
The schedule so authenticated shall be laid before the National Assembly, but shall not
be open to discussion or vote thereon.
Subject to the Constitution, no expenditure from the Federal Consolidated Fund shall
be deemed to be duly authorized unless it is specified in the schedule so authenticated
and such schedule is laid before the National Assembly as required by clause (2) of
Article 82 of the Constitution of Pakistan, 1973.
404. If any question arises as to whether any expenditure does or does not relate to the
charged items enumerated in the preceding rule, the decision of the Federal
Government will be final.
405. Deleted.
406. Deleted.
Demands for Grants
407. The proposals of the Federal Government in respect of money required for Other
than Charged expenditure included in the Budget are submitted to the vote of the
National Assembly in the form of ‘Demand for Grants’
408. Types of Demands.– The existing types under which the Pakistan Railways
Demands are presented and the authorities responsible for control over expenditure in
each demand against budget provision are shown below:
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
409. Major, Minor and Detailed heads of Demands.– Each demand is divided into
major, minor and detailed objects as given in the Chart of Accounts (Appendix I).
410. Preparation of the Annual Budget.– For the preparation of the budget by Ministry
of Railways (Railway Board) the railway administrations and other authorities
empowered to incur expenditure are required to submit to Ministry of Railways
(Railway Board) their revised estimates for the current year and budget estimates for the
following year in the detail and on the dates prescribed in Chapter V.
411. The estimates of working expenses submitted by Pakistan Railways are subjected
to a critical examination by Ministry of Railways (Railway Board) and, after taking all
the relevant factors into consideration, Ministry of Railways (Railway Board) frame their
own estimate of the expenditure likely to be incurred during the year.
412. The procedure adopted by Ministry of Railways (Railway Board) in fixing the
allotment is as follows. The revised estimate for the current year is first fixed under each
demand after taking into account:
(i) actual expenditure for the first 4 months of the current financial year plus
actual expenditure for the last 8 months of the previous financial year;
(ii) commitments entered into and expected to be paid in the current financial
year;
(iii) 12 months actual expenditure for each of the previous two years;
(a) re-appropriations within particular grants during the current financial year
(b) new items of expenditure approved through Supplementary Budget
during the current financial year
(c) surrenders made or expected to be made during the current financial
year.
Having thus fixed the revised estimate for the current year, the budget estimate for the
next year is prepared on consideration of the special circumstances, so far as known, of
both years. The amounts provided for Pakistan Railways administration are restricted as
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
nearly as Ministry of Railways (Railway Board) can guess to their actual needs,
consistent with the exercise of the most rigid economy.
(ii) Estimates of Expenditure: Approval and Issuance of Budget Order (BO) and
New Items Statement (NIS): All the proposals for Employees Related
Expenditure and other expenditure shall be cleared with the Member
Finance as soon as these are ready. Part- I of the Budget Estimates (relating to
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
(iii) Estimates of Revenues: The estimates of Revenue and Capital Receipts shall
also first be coordinated and scrutinized by Ministry of Railways (Railway
Board). The estimates, as approved and verified by Ministry of Railways
(Railway Board), shall be furnished to the Finance Division (Budget Wing) in
accordance with the instructions contained in the Budget Call Circular.
(vi) Cash Plan of PSDP and Releases of Funds: During the first quarter of the
financial year, releases of the allocations provided in the Public Sector
Development Programme for individual schemes, as have already been
approved formally by the competent authority or have been given anticipatory
approval by the Chairman, Executive Committee of National Economic
Council (ECNEC), shall be made by the Secretary of Ministry / PAO without
approval of Finance Division in accordance with the Cash Plan of the projects
duly approved by the Secretary of Ministry of Railways and Planning and
Development Division. All releases during the remaining three-quarters of the
financial year shall be made with the prior approval of Finance Division in
accordance with the approved Cash Plan. The releases shall be subject to
utilization of funds released earlier, after furnishing a certificate by the
Principal Accounting Officer regarding satisfactory implementation of
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
approved Work Plan for the previous quarter of the financial year. The
releases shall not be unduly delayed.
(vii) Foreign Exchange Budget in PSDP: The foreign exchange budget shall be
prepared in accordance with the instructions issued by the Finance Division
(External Finance Wing) from time to time.
414. Deleted.
415. Deleted.
416. Deleted.
417. Presentation to the National Assembly.– The complete Budget, that is, the
demand for grants as approved by Ministry of Railways (Railway Board) and other
budget papers, viz., the explanatory memorandum to the budget and the detailed
estimates of Pakistan Railways are again placed before Ministry of Railways (Railway
Board) for their final approval, a few days before the presentation of the Federal Budget
to the National Assembly, which is usually done in the month of June.
418. Authentication by Prime Minister.– The Prime Minister shall authenticate by his
signature a schedule specifying-
(a) the grants made or deemed to have been made by the National
Assembly under Article 82 of the Constitution of Pakistan, 1973,
and
(b) the several sums required to meet the expenditure charged upon
the Federal Consolidated Fund but not exceeding, in the case of
any sum, the sum shown in the statement previously laid before
the National Assembly.
The schedule so authenticated shall be laid before the National Assembly, but shall not
be open to discussion or vote thereon.
Subject to the Constitution, no expenditure from the Federal Consolidated Fund shall be
deemed to be duly authorized unless it is specified in the schedule so authenticated and
such schedule is laid before the National Assembly as required by clause (2) of Article
82 of the Constitution of Pakistan, 1973.
419. Grants and Appropriations.– Demands for grants which as stated above, relate to
the ‘Other than Charged’ part of the Budget, when voted and passed by the National
Assembly become ’Grants’ available for expenditure within the scope of the Demands.
The assignments made by the Prime Minister from the ‘Charged’ portion of the budget
to meet specific expenditure on Charged items are called ‘Appropriations’.
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CHAPTER IV
421. In these orders, the allotment made to the railway administration out of each
Grant, and the funds intended for Capital Outlay on Pakistan Railways are specified
separately. The allotments made out of funds voted by the National Assembly are
shown as ‘Other than Charged’ and those fixed by the Prime Minister are shown as
‘Charged’.
422. The Budget Orders are accompanied by the final issues of “Pakistan Railways
(Revenue Expenditure)” and “Capital Outlay on Pakistan Railways (Development
Expenditure)” containing the detailed distribution of the budget allotment made to the
railway administrations for working expenses and development expenditure.
423. In the event of the Budget Orders of Ministry of Railways (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 allotments
eventually made for such works.
424. The budget allotment made to the railway administration is intended to cover all
the charges, including the liabilities for past year, to be paid during the year or to be
adjusted in the books of account for it. It shall be operative until the close of the
financial year. Any unspent balance shall lapse and shall not be available for utilization
in the following year.
425. When the budget orders issued by Ministry of Railways (Railway Board) show any
reduction in the estimates originally submitted to them, prompt measure should be
taken by the railway administrations to limit the expenditure to the amounts allotted
and distributed by Ministry of Railways (Railway Board).
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
does not exceed the 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.
427. With respect to expenditure on Capital Outlay on Pakistan Railways, the allotment
made by the General Manager to lower authorities shall, as far as possible, follow the
lines of the Project / Scheme wise allotment of Development / (Public Sector
Development Programme) funds issued by the Finance Division and Planning
Commission.
428. The authorities to whom funds are distributed by the General Manager may,
subject to any general or special instructions issued by him, redistribute the funds
placed at their disposal to the authorities under them.
430. The expenditure on each object and work/project/scheme 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 fund by re-appropriation or is not empowered to sanction re-
appropriation therefor, application for additional funds shall be made to the next higher
authority stating 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.
431. 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.
432. 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.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
433. It is the responsibility of Ministry of Railways (Railway Board) to ensure that the
total expenditure against a grant voted by the National Assembly or appropriation
sanctioned by the Prime Minister does not exceed the amount of grant (including
supplementary grants) or of the appropriation. They are also required to watch that the
money voted by the National Assembly is spent on the purposes set out in the detailed
estimates presented to the National Assembly along with the Demands for Grants, and
is not utilized for expenditure on “New Project / Scheme” not contemplated in the
budget.
434. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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expenditure is within his powers 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 Ministry of Railways (Railway Board)
as soon as possible.
Re-appropriations
437. The transfer of funds, originally assigned for expenditure on a specific object, to
supplement the funds sanctioned for another object is called “Re-appropriations”.
(b) The Current Expenditure in the first half of the financial year shall be
restricted to 40% of the total budget allocation in the financial year. In
the second half of the financial year, the Finance Division shall issue
separate instructions in respect of the balance 60% of the budgetary
allocation.
(c) The financial powers delegated to Ministry under the Financial Rules and
Supplementary Rules, General Financial Rules, etc., shall stand enhanced
/ modified to the extent stated in the ‘System of Financial Control and
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
439. As regards Other than Charged expenditure there are no restrictions on the powers
of Ministry of Railways (Railway Board) to sanction re-appropriations as given in
paragraph 438 except that no re-appropriation is permissible from Charged heads to
Other than Charged heads or vice versa.
441. Deleted.
442. Deleted.
443. Deleted.
445. All proposals for re-appropriations of funds which are beyond the General
Manager’s powers shall be submitted to Ministry of Railways (Railway Board)
sufficiently early to admit of action being taken before the close of the financial year.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
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.
447. When orders are issued by Ministry of Railways (Railway Board) authorizing the
railway administration to incur expenditure to a certain extent over and above the
allotment sanctioned for them, they should be taken as “expenditure orders” as distinct
from “budget orders”. No cognizance of these orders should be taken while sanctioning
re-appropriations or in distributing the sanctioned allotment over the various detailed
objects.
Supplementary Grants
Charged
Total
Grant No.
Other than
Charged
Charged
Total
Note.–Figures under grants Nos. 3 and 5 should be for various detailed heads of the grant.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
449. In March 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
savings 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 Ministry of Railways (Railway Board) to set off savings on
one account head against excesses on another and to arrive to one estimate of the net
additional grant required, if any.
449A. Supplementary Grants: (i) There are three forms of Supplementary Grants: Token,
Technical and Regular.
(a) The Token Supplementary Grant is sanctioned to open and operate a new
budget head.
(c) The Regular Supplementary Grant is sanctioned when saving is not available
either through re-appropriation of funds from within the same Grant / Demand or
Technical Supplementary Grant from one Grant / Demand to another Grant /
Demand.
While the Technical Supplementary Grant does not imply any additionality to the
sanctioned budget grant, the Regular Supplementary Grant involves an upward change
in the sanctioned budget grant. All Supplementary Grants have to be presented to the
Parliament for ex-post authorization. Ministry of Railways (Railway Board) should,
therefore, be able to anticipate the requirements well ahead of the financial year to
which the budget relates and obtain the concurrence of the Finance Division, thereby
eliminating the necessity for Supplementary Grants. Finance Division will look with
disfavour upon any request for Supplementary Grants except in extraordinary
circumstances. In such circumstances, the Finance Division would expect an
explanation of the failure to foresee the additional expenditure at the time of submission
of budget proposals. The funds obtained through Supplementary Grants shall be
expended for the purposes for which these have been sanctioned. In Current
Expenditure, demands for Supplementary Grants/Technical Supplementary Grants shall
not be made, except in extraordinary circumstances for which full justifications shall
have to be furnished to the Finance Division with reason as to why the additional
expenditure could not be foreseen at the time of submission of proposals for budget
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IV
450. Deleted.
452. The amounts relating to object heads, from and to which re-appropriations are
beyond the powers of General Manager, should be given separately when applications
are made for final modifications in the allotments.
453. The variations between the existing allotments and the modified allotments
required should in all cases be supported by adequate explanations of the reasons for
the demand or surrender.
454. Deleted.
455. Deleted.
456. Deleted.
457. Cancelled.
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PAKISTAN RAILWAYS GENERAL CODE
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458. When the amount of a grant in the budget is found to be insufficient for the
purpose of the current year, or when a need arises during the course of the year for
expenditure upon some new Project / Scheme not contemplated in the budget for the
year, for which the vote of the National Assembly is necessary, an estimate for the
supplementary grant, or token grant if the expenditure can be met from the existing
grant, is submitted by Ministry of Railways (Railway Board) to the vote of National
Assembly in the same way as the original Demands for Grants. An estimate for
supplementary grant may also be presented in respect of any demand to which the
National Assembly has previously refused its assent or the amount of which it has
specifically reduced.
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20 October, 2011
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C O N T ENT S
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
C O N T ENT S
11
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
C O N T ENT S
12
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
501. Particulars of Estimates and their due dates.–For the preparation of the Budget
to be presented to the National Assembly, Pakistan Railways administration and other
authorities are required to submit to Ministry of Railways (Railway Board) the returns
and estimates as required by Budget Call Circular issued by Finance Division,
Government of Pakistan. Budget Call Circular usually issued in the month of November
each year. The returns and estimates will be submitted to the Ministry of Railways
(Railway Board) by the date prescribed by it.
502. Deleted.
503. Latest Due Dates.–The dates for the submission of the estimates prescribed in the
Budget Call Circular are those for Ministry of Railways (Railway Board). Ministry of
Railways (Railway Board) may prescribe dates from time to time for submission of
estimates for Pakistan Railways administration as they think appropriate in the light of
dates prescribed in Budget Call Circular. Ministry of Railways (Railway Board) in
prescribing the time for Pakistan Railways administrations should leave reasonable time
for themselves to consolidate and prepare overall Ministry of Railways estimates and
the demands for presentation to the National Assembly through Finance Division
(Budget Wing). Pakistan Railways administrations should therefore make an effort, as far
as possible, to submit their estimates in advance of the dates fixed, which are positively
the latest dates by which the estimates should reach the (Ministry) Board.
504. Budget Forms.–The revised estimates are required in respect of the current year
and budget estimates for the following year. The forms in which the estimates should be
prepared are furnished by the Finance Division through Ministry of Railways (Railway
Board), to the authorities concerned each year. The forms alongwith instructions for the
filling in the forms are communicated to the Ministry of Railways (Railway Board) by
Finance Division through the issuance of Budget Call Circular each year.
505. Glossary of terms used.–The following is a glossary of the terms which Pakistan
Railways administration used in their estimates and other connected documents. The
terminology given in the glossary should be followed uniformly by all railway
administrations and no departure should be made therefrom in any circumstances.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
Glossary of Terms
A. Revenue Receipts
E. Interest Charges
i) Interest on Foreign Loans ( Other than Chinese Loans)
ii) Interest on Foreign Loans (Chinese)
iii) Interest on Overdraft
iv) Interest on G.P.Fund
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
*Note.–The "Profit or Loss" shown in item (j) differs from the "Gain / (Loss)" given in Financial
Statements and Finance Accounts.
507. Responsibility for Framing the Estimates.–The entire responsibility for framing
their estimates devolves upon the spending authorities concerned, though the Accounts
Officer might be of considerable assistance in the actual work of compilation and
drawing the attention of the General Manager to matters of purely financial importance.
508. 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 to be 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.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
the useful knowledge is brought to bear on the conclusions to be derived from the data.
The detailed manner in which the data required for the preparation of the estimate
should be collected is therefore left to the General Manager(s), but the general
principles on the basis of which the various estimates should be framed are described,
wherever necessary, in the following paragraphs.
510. Deleted.
511. The sanctioned strength of staff as on 1st July of the current year and as
anticipated on 1st July of the next year should be shown separately.
512. In respect of each minor and detailed object, the estimates should give the
following information:
Charged and Other than Charged expenditure should be shown separately and figures
given in thousands of rupees.
513. Brief explanations should be given for increased expenditure proposed in the
second half of the year as compared with the actual expenditure in the first half.
514. Variations between actual expenditure of the previous year and revised estimate
for the current year, as also between the revised estimate for the current year and the
budget estimate for the next year should be briefly explained. Brief explanations for the
variations between the budget allotment and the revised estimate proposed for the
current year should also be furnished. It should be explained how much of the
proposed increase in the current and next year is due to ordinary increments to staff.
Separate explanations should be given in regard to the variations in the several items of
contingencies.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
516. Deleted.
Miscellaneous Railway Receipts
1 2 3 4 5 6 7
Expenditure on Land
518. The revised and budget estimates of expenditure on land should show, the
anticipated cost of land required and the information detailed in paragraph 512,
together with a brief explanation of variations. The payments likely to be made in the
current and ensuing years should be ascertained from the civil authorities in time and
estimates framed accordingly. Any special features in the estimates should be explained
on a separate sheet. The estimates should be submitted to Ministry of Railways (Railway
Board) in duplicate, the figures being shown in thousands of rupees.
Surveys
519. The revised and budget estimates of expenditure on Surveys should show
separately, in respect of each survey:
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
520. Deleted
521. Deleted.
522. Deleted.
523. Deleted.
Gross Receipts
524. The estimates of gross receipts are required in the following form. The estimates
should be prepared in triplicate, the various figures in the estimates being given in
thousands of rupees. The figures in column 6 need only be approximate actuals.
Actuals Estimate
Actuals Actuals for for last for last Budget Revised
Description Budget
for last 3 first four eight eight estimate estimate
of earnings estimate
years. months months months of for the for the Remarks
for the
of the the current current
next year.
last current year. year.
Last Current year. year.
year year
1 2 3 4 5 6 7 8 9 10 11 12
As given
in Note
below.
Note:
I——Traffic Earnings——
(a) Coaching
(i) Passengers (Class wise)
(ii) Other Coaching……………………………………………………………….
(b) Goods……………………………………………………………………………………
Total Traffic Earnings……………………………………………………………..
II——Sundry Other Earnings…………………………………………………………………………...
Gross Earnings………………………………………………………………………………
525. Coaching Earnings.——In framing the estimate of earnings from coaching traffic the
earnings from each class of passengers should be estimated on the basis of passenger
kilometres and the average fare per passenger kilometre for each class separately. The
earnings from parcels traffic should be estimated in the same way as for goods traffic.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
The earnings from coaching traffic, other than passenger traffic and parcel traffic, may
be estimated on the basis of a ratio of the earnings from passenger traffic to be
determined with reference to previous actuals.
526. Goods Earnings.——In preparing the estimate of earnings from goods traffic, Pakistan
Railways administrations should first ascertain the commodities which, from past
experience, can be said to yield the most of the railway’s revenue, and the estimate
should be based on the ton kilometres to be carried of such commodities and the
average rate per ton kilometre for the carriage of each commodity. The earnings from
the rest of the commodities should be assessed in a lump sum, based on the trend of
events in the immediate past, the experience of the past years and, so far as it is
possible to ascertain, the influence of changing conditions in the future.
528. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
opinion is the reason of so large a change in the number of passengers carried or the
average distance travelled by them; if goods traffic in certain commodities has been
exceptionally brisk or dull, what are the commodities affected and so on. Similar
explanations should be given of the figures adopted by the General Manager for the
revised estimate for the remaining period of the current year, and for the budget
estimate for the ensuing year.
532. Explanation of Special Features.–A brief explanation should also be given of any
special features and other exceptional or abnormal adjustments included in the first and
second period of the current year. Such special features relating to the previous year
and the next should also be brought out clearly. The amount involved in each case
should be given.
533. Effect of New Lines.–The approximate amount of increase in earnings due to the
opening of new lines, as well as the consequent increase on existing lines, should be
stated as far as possible, separately for the information of Ministry of Railways (Railway
Board).
534. Review of Traffic Outlook.–These explanations are required not only to enable
Ministry of Railways (Railway Board) to judge whether the estimates are reasonable, but
also to assist them in explaining them to the National Assembly. What in fact is wanted
is a very brief review by the General Manager of the traffic outlook for the current and
ensuing years which can be used in the memorandum on the estimates of Pakistan
Railways. The actual form that this brief review should take in each year is left entirely
to the General Manager; Ministry of Railways (Railway Board) is particularly anxious
that it should not be stereotyped.
536. Deleted.
Working Expenses
537. The estimates of working expenses required from Pakistan Railways administration
follow structure of the Chart of Accounts (Appendix I to this Code). With a view to
facilitate the information relating to each department of Pakistan Railways being
obtained from the head of the department concerned, a separate estimate is required in
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
respect of each head of revenue expenditure under the major, minor and detailed
objects of the Chart of Accounts (Appendix I) in the following form:
Estimates
Budget estimate 2011-12 Revised estimate 2011-12 Budget estimate 2012-13
11 12 13 14 15 16 17 18 19 20
538. Deleted.
542. The revised estimate for the current year 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 four months of the current year with the
5.9
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
corresponding period of the previous year and with reference to the special features of
the last three years. A full explanation of special features and any exceptional and
abnormal adjustments (with amounts involved) included in each half year of the
previous and current years as also in the next year should be given in the explanatory
note accompanying the estimates. It should be explained, wherever possible, what
items which were not originally included in the budget estimates, have now been
provided for in the revised estimate and why they could not be included in the original
budget.
543. Estimate of Employee Related Expenses.–In working out the Employee Related
Expenses, Pakistan Railways administration should not make any meticulous
calculations of the emoluments to which individuals will be entitled if they continue to
hold the posts during the year. To avoid any detailed and laborious calculations, and
the submission of unnecessary information from subordinate offices the estimates of the
Employee Related Expenses should be based on past experience of their actual cost,
with due allowance for any changes either in the number or rates of pay of each
individual establishment in the year in which, or for which, the estimate is being made.
544. In the explanatory note accompanying the estimate information should be given as
to what part of the proposed expenditure represents expenditure on the permanent staff
already sanctioned, how much of the proposed increase in the next year is due to
ordinary increments, how much is new expenditure and how much for temporary
establishments.
545. Deleted.
546. Deleted.
547. Deleted.
548. Deleted.
549. Repairs and Maintenance Expenditure of Rolling stock.–The budget and revised
estimates of expenditure on repair and maintenance of rolling-stock (locomotives,
carriages, wagons and coaching vehicles) included in Revenue / non-development
Demand should be supported by separate statements, showing in detail in the case of
locomotives, the estimated total engine kilometres, the number of repairs which will be
carried out during the year in mechanical workshops and in running sheds and the
average actual cost of repairs per engine kilometre during the previous year ; and, in the
case of coaching and goods stock, the average number of vehicles on the line, the
number of vehicles which it is proposed to pass through shops during the year and the
average actual cost of repair per vehicle on the line during the previous year, in
workshops and sick lines respectively. A statement showing the quantity and cost of
5.10
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
coal, fuel and power and the freight and handling charges thereon, should also be
submitted along with the Revised and Budget Estimates for Revenue / non-development
Demand.
Total
Average
Average actual
Number of Number of actual cost per Total cost
cost per
workshop Standard equated Total cost Total cost (Mechanical
equated engine
repairs Repairs engine (Mechanical (Transportation and
kilometre
which will which will kilometre Department) Department) Transportation
(Transportation
be carried be carried (Mechanical (Col. 6x (CoI.6X Departments)
Department)
out during out during workshops) Col. 9) Col.10) (Col.11+ Col.
during the
the year the year during the 12)
previous year
previous year
7 8 9 10 11 12 13
Notes:
1. Unit of cost in Column 10 in Rupees.
5. If on the known results of the first six months of the current year, or in anticipation of future
results, the average kilometre between heavy repairs and the average actual cost per equated
engine kilometre are likely to differ from the figures given in Columns 4, 9 and 10, account
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
should be taken of the anticipated differences in calculating the figures in Columns 11, 12 and
13 and a note should be appended stating what figures have been adopted in lieu of those in
Columns 4, 9 and 10 for the purpose of calculating (a) the revised and (b) the budget estimates in
Columns 11, 12 and 13.
6. An explanatory note should be given in circumstances when the figures in Column 7 differ
materially from the quotient of Column 5 + Column 4.
7. For the purpose of budget estimates the anticipated kilometre and cost should be shown in
Columns 4, 9 and 10.
550-A. The statement showing the quantity and cost of coal, fuel and the freight and
handling charges should be prepared in following form:
FORM No. G. 550A
(Figures in thousands)
Coal / Fuel Received Freight and Handling charges
*Increase or decrease in average price per tonne / litre may please be given. Explanation should
be given with particular reference to the actual consumption of coal / fuel in the first half year as
compared with the corresponding in the previous year and with reference to development of traffic.
5.12
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
Figures of excise duty on coal / fuel included in the cost of coal / fuel should be shown in a foot-
note.
Actuals. 2008-9
Train Kilometres .. .. .. Revised, 2009-10
Budget, 2010-11
Average
period (in
Number
months)
of Average
vehicles Average actual
Average vehicles actual cost of Total cost
were in cost of repair Total cost
Number it is repair per Total cost (Mechanical
service per vehicle on (Mechanical
Vehicle Class of proposed vehicle on (Transportation and
before line during Department)
and Type vehicles to pass line during Department). Transportation
undergoing previous year (Col. 2xCol.
on the through previous year (Col. 2xCol. 6). Departments).
workshop (Transportation 5).
line. shops (Mechanical (Col. 7+Col.8)
repairs Depots)
during Workshops)
(during the
the year
previous
year)
1 2 3 4 5 6 7 8 9
Revised
Estimate
2008-09
Vehicle class
and type
Total
Budget Anticipated Anticipated Anticipated
Estimate, average average cost average cost
2009-10 period (in per vehicle per vehicle on
months) on line. line.
vehicles
Vehicle class
will be in
and type service
before
undergoing
repairs.
Total
(Years have been shown for purpose of illustration.)
5.13
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
Notes.——
(a) Vehicles in terms of 4 wheeled units. In the case of coaching stock, information should be given
separately for “Passenger Vehicles" and "other Coaching Vehicles" in Columns 2 to 4 by sub-dividing the
Columns into 2 (a), 2(b), 3(a), 3(b), 4(a) and 4(b).
(b) Unit of cost of columns 5 and 6 in rupees. Figures in column 7, 8 and 9 in thousands of Rupees.
(c) If, on the known results of the first six months of the current year or in anticipation of future results, the
average period between heavy repairs, and the average actual cost of repair per wagon in Mechanical
Workshops or Transportation Depots are likely to differ from the figures given in Columns 3, 5 and & 6,
account should be taken of the anticipated differences in calculating the figures in Columns 7 and 8 and
a note should be appended stating what figures have been adopted in lieu of those in Columns 3, 5 and 6
for the purpose of calculating (a) the revised and (b) the budget estimates in Columns 7 and 8.
(d) An explanatory note should be given in circumstances when the figures Col. 4 differ materially from
the quotient of Col. 2
Co. 3 ÷ 12
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
552. The form in which the statement showing estimates of expenditure on repairs and
maintenance of Electric Locomotives should be prepared is given below:
(Col. 8+Col.9).
year.
year.
Locomotive class and type
1 2 3 4 5 6 7 8 9 10
Total
Notes.–
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
553. The statements showing revised and budget estimates of expenditure on repairs
and maintenance of Electric Coaching vehicles should be submitted to the Ministry of
Railways (Railway Board) in the following form:
Mechanical departments.)
Total cost (Transportation
Total cost (Mechanical
repairs during the previous year.
Transportation and
Department).
Department).
previous year.
previous year.
Vehicle class and type
1 2 3 4 5 6 7 8 9
Revised estimate, 2009-10
Total
Notes.——
(a) Vehicles in terms of 4—wheelers.
5.16
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
(b) Unit of cost in columns 5 and 6 in rupees. Figures in Columns 7, 8 and 9 in thousands of rupees.
(c) If, on the known results of the first six months of the current year or in anticipation of the future results,
the average period between heavy repairs, and the average actual cost of repair per vehicle on line in
Mechanical Workshops or Transportation Depots are likely to differ from the figures given in Columns 3,
5 and 6, account should be taken of the anticipated differences in calculating the figures in Columns 7
and 8 and a note should be appended stating what figures have been adopted in lieu of those in Columns
3, 4 6 for the purpose of calculating (a) the revised and (b) the budget estimates in Columns 7 and 8.
(d) An explanatory note should be given in circumstances when the figures in Column 4 differ materially
from the quotient Column 2—Column 3÷12.
555. A list of credits for which no provision was made in the budget and which are of
substantial amount, likely to affect seriously the accounts of the year, should also be
furnished to the Ministry of Railways (Railway Board) along with the revised estimates.
Such credits should in no circumstances be utilized to cover excess expenditure or to
meet fresh items of expenditure.
5.17
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
Total
Grand Total
(ii) List of temporary posts which are likely to continue in existence in any part of
the budget year.
The duration of the existing sanctions should be given in each case. The details of pay,
daily allowances, personal rates of pay, etc. should be separately shown in the remarks
column. The entries in the statement should be verified by the Accounts Officer
concerned before the statement is forwarded to Ministry of Railways (Railway Board).
No Budget Order / New Item Statement will be accepted in which Employee Related
Expenses have been claimed but not duly supported with the details on the following
proforma.
Total:
5.18
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
559. Deleted.
560. Deleted.
Interest Charges
561. The estimates of interest charges are framed in the Ministry of Railways (Railway
Board), under the respective object heads detailed in the Chart of Accounts (Appendix I
to this Code).
562. Deleted.
564. Works Program.–The works program should be prepared in accordance with the
instructions embodied in Chapter XXI of the Pakistan Railways Code for the Engineering
Department.
565. New Constructions and Open Line Works.–The revised estimates for the current
year of expenditure on new construction and open line works should be prepared and
submitted to Ministry of Railways (Railway Board) in accordance with the detailed
instructions contained in Chapter XXI of the Pakistan Railways Code for the Engineering
Department and Chapter XV of the Pakistan Railways Code for the Mechanical
Department (Workshops).
566. Deleted.
567. Deleted.
568. Deleted.
569. Deleted.
570. Deleted.
571. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
573. The revised and budget estimates of payments on account of commuted value of
pensions should be submitted to the Ministry of Railways (Railway Board) in same form
as other revenue expenditure as per instructions given in Budget Call Circular.
574. The estimates of interest should be submitted in the form shown below, the figures
being shown in thousands of rupees:
Total
Actuals
Heads of Account Last As accepted Remarks
Last As accepted
Year First by Ministry
eight by Ministry As
four As- of Railways
months of Railways proposed
months proposed (Railway
(Railway Board)
Board)
(1)
(2) Interest——
(i) On advances to
Govt. servants
5.20
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
Public Account
575. These estimates are required by Ministry of Railways (Railway Board) in the
following form:
FORM NO. G.575
(Figures in thousands of rupees)
Budget
Actuals
Revised Estimates current year Estimates
last year
next year
First 4 Last 8
Total
months Months
Heads of Account Withdrawals Remarks
Withdrawals
Receipts
Receipts
Withdrawals
Withdrawals
Withdrawals
Receipts
Receipts
Receipts
(iii) General Provident Fund.
(v) Staff Benefit Fund.
(vi) Other Deposits
(vii) Trust Accounts
Loans, Advances and Deposits
576. The revised and budget estimates of advances should be submitted to Ministry of
Railways (Railway Board) in the following form:
FORM NO. G.576
(Figures in thousands of rupees)
Budget
Actuals
Revised Estimates current year Estimates
last year
next year
First 4 Last 8
Total
Head of Account months Months Remarks
Recoveries
Recoveries
Payments
Payments
Recoveries
Recoveries
Recoveries
Payments
Payments
Payments
5.21
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER V
Remittance Transactions
Credits
Debits
Debits
Credits
Credits
Credits
Debits
Debits
5.22
PAKISTAN RAILWAYS
CHAPTER VI
20 October, 2011
9.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
C O N T ENT S
BALANCE SHEET AND PROFIT AND LOSS ACCOUNT OF 6.6 623 — 626
PAKISTAN RAILWAYS (624, 627 — 635
Deleted)
13
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
C O N T ENT S
14
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
C O N T ENT S
15
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
Introductory
601. The statements which are prepared for presentation to the Public Accounts
Committee, comparing the amount of actual expenditure with the amount of grants
voted by the National Assembly and appropriations sanctioned by Prime Minister, are
called “Appropriation Accounts”. The Financial Adviser and Chief Accounts Officer is
responsible for preparation of Appropriation Accounts as prescribed by the Auditor
General of Pakistan, on behalf of the Controller General of Accounts, under section 7 of
the Controller General of Accounts (Appointment, Functions and Powers) Ordinance,
2001. The Appropriation Accounts of Pakistan Railways are signed by the Secretary /
Chairman, Ministry of Railways (Railway Board) and Member Finance, Ministry of
Railways (Railway Board) and transmitted to the Director General Audit, Railways who
has been entrusted by the Auditor General of Pakistan, with the duty of reporting
thereon.
Note 1. Deleted.
Note 2 . Deleted.
602. Form of Accounts and date of submission.–By the prescribed date the Controller
General of Accounts with the assistance of Financial Adviser and Chief Accounts
Officer will send the Appropriation Accounts to the Auditor General of Pakistan on the
format approved by Auditor General of Pakistan. The format of Appropriation Accounts
of Pakistan Railways as approved by the Auditor General of Pakistan is given in
Annexure A to this code. Steps should be taken to ensure that the dates for the
submission of the advance and audited copies of the Appropriation Accounts and of the
other statements are scrupulously observed. Any information required by Audit in
connection with the accounts should be promptly furnished to the audit officers so that
there may be no delay on their part in returning the accounts duly audited and certified
by the due dates. It should also be borne in mind that the references made by the
Member Finance in respect of corrections and obscure or unintelligible explanations
should be promptly replied to and in no case should the replies thereto be delayed
beyond a fortnight of the receipt of the references. In order that there may not be any
delay in the receipt of audited copies of the changes that are made in the Appropriation
Accounts as a result of the comments made by the Member Finance, the statements of
such changes should be simultaneously furnished to the Statutory Audit Office in the
consequence of the Director General Audit, Railways observations on the
Appropriation Accounts should at the same time, be reported to the Member Finance.
Amendments to the Appropriation Accounts and corrections in the annexures should be
advised as soon as they are known but not later than the date prescribed by the
competent authority.
6.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
603. Deleted.
604. Deleted.
605. The head ‘surrenders or withdrawals within grant’ is an adjusting head and is
intended for voted grants only. It has been provided to record the amounts withdrawn
or surrendered within the grant. The entry against this head neutralizes the effect of
reductions made under other heads due to withdrawal or surrender of authorized
provision; and the total “final column” represents the provision sanctioned by the
National Assembly under the grant concerned.
606. The appropriation account of each grant should be prepared in the detail shown in
the prescribed Form. The expenditure charged to Capital / Development and Revenue /
non-development should be shown separately. Other than Charged and Charged
figures should also be given separately under each detailed head. The amount of
reserve kept by the General Manager or other sanctioning authority should be shown
against the head ‘surrenders or withdrawal within the grant’.
607. Figures to be Exhibited in the Accounts.– (1) The figures of original grant or
appropriation to be exhibited in the appropriation accounts should be those shown
against the railway in the Public Sector Development Programme (PSDP) for Grants as
voted by the National Assembly in the case of Other than Charged grants and
sanctioned by the Prime Minister in the case of Charged appropriations. In those cases
where no specific amounts appear against the railway in Public Sector Development
Programme Grant, the figures communicated by Ministry of Railways (Railway Board)
through Budget Orders should be shown. The figures of final grant or appropriation
should be those as finally sanctioned by Ministry of Railways (Railway Board) before
the close of the financial year. The figures of actual expenditure appearing in the
appropriation accounts should agree with those shown in the annual accounts of the
railway. In exhibiting actual expenditure in the appropriation accounts, it should be
borne in mind that the expenditure as actually recorded in the accounts should be
shown against the appropriate detailed head of the grant, irrespective of the detailed
head of the grant under which provision for such expenditure was made in the budget.
In the appropriation accounts of development / Public Sector Development Programme
Grant, separate figures of expenditure should be shown under the various development
/ Public Sector Development Program projects / schemes.
(2) The figures of Supplementary Grants in the case of Other than Charged
expenditure to be shown in column 4 of the Appropriation Accounts should be those
which are voted by the National Assembly for each detailed head of demands for
grants. These figures are specifically mentioned in the letters sanctioning modified
allotments and should be exhibited as such in the Appropriation Accounts against the
6.2
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
detailed heads concerned. The subsequent modification of the allotment, if any, are
made by re-appropriation and should not affect the figures of Supplementary Grants for
exhibition in the Appropriation Accounts.
609. If the variations are not more than 5% of the grant, both in the case of
development / non-development expenditure, no explanation is necessary. If, however,
the net excess or saving under any detailed head falls within the aforesaid limits, but is
made up of plus and minus variations exceeding those limits, the causes of such
variations should also be mentioned.
Note.–The relevant rules presently being followed as laid down in the “Appropriation Accounts of
Pakistan Railways, 2008-09 on page 1, are as follows:
610. When an excess or saving is due to expenditure having been booked under a grant
or a detailed head of a grant other than that under which provision was sanctioned,
suitable explanation should be given under both the grants or both the detailed heads
of the grants affected. In other words, the effect of the following the correct
classification in Accounts under heads different from those under which provision was
made in the budget, should invariably be brought out in the explanation for variations
under the grants concerned.
6.3
PAKISTAN RAILWAYS GENERAL CODE
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APPROPRIATION ACCOUNTS
611. If a number of variations in appropriation accounts are due to the same cause or
causes, the total effect of the cause or causes should be stated in a comprehensive note
in the one place, reference to which should be given in the explanations under the
several grants.
612. Brief explanations of variations under each grant as a whole, showing the principal
causes for the excess or the saving with the amount involved under each cause, should
be furnished in a separate note at the end of the account.
614. Re-appropriation.– If there were savings under certain detailed heads of a grant
which could be re-appropriated to other detailed heads to cover excess thereunder, and
an order of re-appropriation was not passed by the competent authority, reasons for the
failure to do so should be explained. Similarly, if any re-appropriation have been
unnecessarily made, or have been made under a detailed head under which there is no
saving or insufficient saving, the circumstances in which such re-appropriations were
made, should be explained.
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PAKISTAN RAILWAYS GENERAL CODE
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should be made in the note below the relevant detailed heads. If any stores or other
property were acquired by charge to the grant for the scheme, the actual or intended
disposal of such property should be explained and any deficiencies noted or losses
incurred should be mentioned.
619-A. Stores and Work-in-Process.– The variations under the heads, “Stores” and
“Work-in-Process” on account of the revision of programs, delay in the supply of
material, etc. which affect the heads “Railways Rolling-stock” and “Infrastructure and
track Work”, etc. should, wherever possible, be reflected in the explanation for
variations under the heads concerned. The compensating variations under the heads
“Store” and “Work-in-Process” on account of issue of stores from the former to the latter
or vice versa, should also be clearly brought out in the explanations.
621. Losses.– All items of losses, which are booked in the accounts as losses, and of
writes-off of overpayments, etc. which are treated as losses, should be exhibited in the
notes to the Appropriation Accounts of each grant with the amount in units of Rupees.
Items costing Rupees 5,000 each or more should be listed individually and those below
Rupees 5,000 and above due to flood damages, earthquakes and accident, etc. should
be lumped together and shown as such in the foot-note to the grant concerned instead
of listing out each item of such losses separately. Losses on account of impairment of
stores and stock verification, etc., should generally be shown in the notes. Such items as
are not mentioned therein, being below the limit up to which they are required to be
mentioned, should, however, be included in the notes to the Appropriation Accounts.
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PAKISTAN RAILWAYS GENERAL CODE
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Note.–The relevant rules presently being followed as laid down in the “Appropriation Accounts of
Pakistan Railways, 2008-09” are on page 108.
Note.–The relevant rules presently being followed as laid down in the “Appropriation Accounts of
Pakistan Railways, 2008-09” are on page 18.
623. Balance Sheet and Profit and loss Account of Pakistan Railways.– The
appropriation accounts should be supported by a balance sheet and a profit and loss
account of the railway.
624. Deleted.
625. The balance sheet should be prepared in the Form prescribed in paragraph 1202-
A (Code for the Accounts Department). It should be accompanied by an audit report
issued by Auditor General of Pakistan.
626. The profit and loss account should be prepared in the Form as prescribed in
paragraph 1202-A (Code for the Accounts Department).
627. Deleted.
628. Deleted.
629. Deleted.
630. Deleted.
631. Deleted.
632. Deleted.
633. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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634. Deleted.
635. Deleted.
Note.–The minimum fare of 2nd class is Rupees 20 and minimum charges in case of goods are Rupees
400.
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Note.– The relevant rules presently being followed as laid down in the “Appropriation Accounts of
Pakistan Railways, 2008-09” are on page 18.
Note.– The relevant rules presently being followed as laid down in the “Appropriation Accounts of
Pakistan Railways, 2008-09” are on page 107.
641. Deleted.
642. Statement of Expenditure on Strategic Lines.– In respect of the strategic lines, two
statements–one showing working expenses and other revenue charges, and the other
showing expenditure on open line works met from Capital–should also be appended
to the appropriation account by detailed object wise.
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NOTE.– Other than Charged and Charged figures should be given separately under each head and the
amounts shown in thousands of rupees.
643. Deleted.
644. Statement of open line works.– (1) The Appropriation Account of Development /
Public Sector Development Programme Grant , should be supported by a statement, in
the prescribed form in respect of each open line work (Development / Public Sector
Development Program project / scheme). It should be prepared in two parts, Part A
showing the variations between original and modified appropriation and expenditure
during the year, and Part B showing variations between original sanctioned estimate
and total expenditure in respect of works (Development / Public Sector Development
Program project / scheme) completed during the year. The figures against each work
(project / scheme) under the various columns should be the combined figures for
Development / Public Sector Development Program expenditure which should be net
after including the figures of credits for released materials.
(2) Part A of the statement should include works completed during the year and
mentioned in Part B. In the remarks column of Part A of the statement large variations of
the outlay to the extent of 5 per cent, or Rupees 100,000, whichever is less, as
compared with original appropriations and also with modified appropriations should be
explained in brief.
(3) In the remarks column of Part B of the statement, the excess or saving in the
original estimate should be explained in detail bringing out inter alia the causes leading
to the excess or saving and the reasons for the delay in its regularization, and in the
case of original estimate being revised, reference should be made to the date and extent
of, and the reasons for, the revision. The year in which the original estimate was
sanctioned should also be mentioned.
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645. Review of Works Program.– A narrative report, which should give (i) brief
explanations of the variations in the program of works (projects / schemes) originally
provided for and (ii) a detailed review of the works included in the statement, should be
sent to the Member Finance so as to reach him by the prescribed date. The review
should:
(a) examine the extent to which the program of works, for the execution of
which the original demand had been sanctioned, was adhered to during
the year and the reasons for the departures therefrom, if any, if they are
substantial;
(c) indicate how the original appropriation to works actually carried out
compared with the actual expenditure, giving the reasons for the
variations; and
(d) compare between the total cost of works contemplated during the year and
the original estimated costs with reference to which administrative
approval was obtained, explaining the reasons for variations.
646. Statement of Expenditure on works met out of provision for emergencies.– The
Appropriation Account of development / Public Sector Development Program grant
should also be supported by a statement showing works provision for which has not
been made specially in the budget but the expenditure on which was met out of the
provision made for emergencies in the budget. The amount relating to various works
(projects / schemes) should be shown separately in the statement.
647. Statement of Credits to Capital for Retired Assets.– A statement should also be
attached showing the total amount under each project / scheme of development grant
which has been credited to Development / Public Sector Development Program project
/ scheme as a result of writing off the cost of retired assets.
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649. Statement of Stores Transactions.– (1) The statement of stores transactions should
be prepared in the form appended and should include the entire stores transactions
relating to both open line and new constructions, figures relating to commercial and
strategic sections being given separately. Under column 10 should be shown items
which are generally credited to “Write off of Inventories” by debit to “Stores, Spares and
Loose Tools”. In case the amounts relating to impairment, shortage, etc., to be shown
under column 13 are over Rupees 100,000 or 1 per cent of the balance, whichever, is
less, explanations, in support thereof should be furnished. In a foot-note to the
statement, reasons for the variations between the opening and closing balances of stores
should be briefly stated.
(2) The figures to be shown under the columns “Receipts” and “Issues” of the Stores
Account should represent actual receipts and issues of Stores, which have been
adjusted through the detailed head “Stores, spare and Loose Tools”. In other words, the
figures under “Receipts” and “Issues” should not include the figures of Stores purchased
and issued direct to works.
(3) All items of impairment, shortage, etc., of stores should be shown on the issue
side and no figures on this account should be shown on the receipt side under the head
“Unaccounted for increases, etc.”. The figures shown under the column “impairment,
shortage, etc., on the issue side of the Stores Account, should include all items of losses
of stores in stock, whether adjusted or not. Any items of losses on stores purchased and
issued direct to works should only be exhibited in the foot-notes to the Appropriation
Accounts of the grants concerned. Differences in the rates of articles manufactured for
stock purposes should not, however, be treated as losses to be shown under the column
“impairment, shortage, etc.”
(4) On the issue side of the Stores Account the column “Other credits” corresponds
to that of “Other debits” on the receipt side. This column should show such items of
credits as cannot be exhibited under any one of the other columns. It should include
credits of miscellaneous nature which can neither be treated as issues nor impairment
of stores, etc. such as deficiencies in the rates of manufactured articles. Excesses in the
rate of articles manufactured for stock purposes should be exhibited on the receipt side
of the Stores Account under the column “Other debits”.
(5) In the regular account the adjustments in clearance of items from the Write off of
Inventories Account should be made by debits and credits to the Write off of Inventories
Account.
(6) (a) The figures shown under the “Total Debits” and Total Credits” in the Stores
Account, should be reconciled with the figures of debits and credits for the year in the
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PAKISTAN RAILWAYS GENERAL CODE
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General Books under the head “Stores”, and the difference arising out of the pro forma
inclusion in the Stores Account of the figures of losses due to impairment, shortage,
etc., actually adjusted in the books shown on the issue side of the account in
accordance with the instructions in sub-paragraph (3) above, should be explained in
foot-notes.
(c) Similar foot-notes may be given to reconcile the figures of losses shown
under the column “Impairment, shortage, etc.” in the Stores Account with those
shown under the column “Impairment” in the Write off of Inventories Account.
650. Stock Verification.– The statement showing the results of stock verification of
stores referred to above should be prepared in the form given on next page.
6.12
PAKISTAN RAILWAYS GENERAL CODE
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1 2 3 4 5 6 7
Miscellaneous items
Amount
Opening Net surplus + or Closing
Surplus + Deficiency - adjusted during
balance deficiency - balance
the year
8 9 10 11 12 13
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Miscellaneous Irregularities
6.14
PAKISTAN RAILWAYS GENERAL CODE
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2. Total amount placed under objection during the year under review Rupees ____________
3. Percentage of objectionable expenditure to expenditure admitted in internal check.
4. Percentage for the preceding year, similar to 3 above.
(b) The amount to be exhibited against each of the three divisions, viz.:
is the amount of the outstanding objectionable expenditure which was incurred during
the periods concerned. Thus the expenditure incurred on a work to end of, say 2008-
09, which is still held under objection at the time when the statement for 2010-11 is
under compilation, will be shown against line one under the column “current year”,
viz. 2010-11. The expenditure incurred and held under objection on the same work
during 2009-10, if any, will be shown against line two, and similarly expenditure
incurred and held under objection same work during 2010-11 against line three. In
such cases, the same work might count as three items, one against each line.
(c) The information to be shown under the column previous year’ should be the
same as shown in the column for the ‘year under review’ in the statement issued in the
previous year.
(d) In the foot-note showing statistics of expenditure under objection and its
percentage to total expenditure admitted in internal check (vide Form No. G.652), the
expenditure to be shown against item 2 should be the total expenditure placed under
objection during the year under review and still under objection on the 31st July of the
year following. This figure should agree with the total figures shown against line three
of the statement in the column for the year under review. The amount of total
expenditure audited, for the purpose of the percentage given in the foot-note, should be
the total expenditure as shown in the summary of the Appropriation Accounts.
6.15
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
Month in
Amount (Under Objection)
which
Accounting Department
unsanctioned
Unit / / Spending Particulars Earlier Remarks
expenditure
Division Unit than Previous
Total was first
Previous Year
incurred
Year
1 2 3 4 5 6 7 8
NOTE.–The details regarding items relating to works —“Excess over Estimate” and “Miscellaneous
Irregularities” should also be given in the same manner.
656. In Form No. G. 655, details of those works’ only, which are shown in the
statement of unsanctioned expenditure (Form No. G.652) under the column headed
‘current year’, are required to be given. The details shown in this form will support the
figures exhibited against lines one and two of Form No. G. 652 under the column
headed “current year”. Amounts should be shown in this form in million of rupees.
657. In the remarks column of Form No. G. 655, the delay in regularizing the items
with proper sanction should be explained in each case, giving out clearly the reasons
why the items could not be cleared.
658. Expenditure of current year under objection.– The detail in which the statement
of unsanctioned expenditure relating to the year under review should be prepared is
given in the form appended.
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659. In Form No. G. 658 also, details of those works only should be given which are
shown in the statement of unsanctioned expenditure (Form No. G. 652) under the
column headed “Current year” and the details in this form should support the figures
exhibited against line three of Form No. G. 652.
660. Estimates Provisionally Accepted by Statutory Audit.– The statement of works the
estimates for which have been passed provisionally by Statutory Audit Office, should be
prepared in the following form:
FORM No. G. 660
The expenditure on works, the estimates of which have been sanctioned under
paragraph 945 of the Pakistan Railways Code for the Engineering Department, remains
technically under objection until the allocation is finally settled, and should, therefore,
be included in the objectionable items register and in Appropriation Accounts. But such
expenditure cannot be regarded as unsanctioned expenditure and would not be
required to be exhibited in the Appropriation Accounts.
661. In Form No. G. 660, the number of works the estimates for which have been
passed provisionally by Statutory Audit Office, should only be stated, with brief reasons
in the remarks column for the delay in passing the estimates finally.
6.17
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
662. Deleted.
663. Cancelled.
664. Cancelled.
664-A. Cancelled.
665. Deleted.
666. Deleted.
667. Deleted.
668. Deleted.
669. Deleted.
670. Deleted.
671. The appropriation accounts of Pakistan Railways should, after scrutiny by the
Financial Adviser and Chief Accounts Officer, be transmitted to the Director General
Audit, Railways.
672. The appropriation accounts should be prepared by minor heads under which the
demands for grants were presented to the National Assembly and the figures of original
grant or appropriation to be exhibited in these accounts should be the same as those
entered in the Public Sector Development Programme (PSDP) for Grants.
673. Main Contents.– The appropriation accounts of Pakistan Railways will consist of
the following, viz.:
6.18
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APPROPRIATION ACCOUNTS
If, however, the net excess or saving falls within the aforesaid limits but is made
up of plus and minus variations exceeding those limits, the causes of such
variations should be mentioned.
(iii) Deleted.
(iv) A Stores account showing the stores transactions and a statement showing the
results of stock verification of stores, by railways in Form Nos. G. 649 and G.
650 respectively, and a review of the stores transactions of Pakistan Railways
collectively in narrative form.
(vii) A statement showing remissions and abandonment of claims to Revenue (to form
Annexure C to the appropriation accounts).
(viii) A statement in the prescribed form in respect of each open line capital works the
estimated cost of which is not less than rupees 5 million (to form Annexure D to
the appropriation accounts).
(ix) Deleted.
6.19
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
(xiv) A balance sheet and a profit and loss account of Pakistan Railways in Forms G.
625 and G. 626 (to form Annexure H to the appropriation accounts).
(xv) Deleted.
(xvi) Deleted.
(xix) Revenue statement by detailed object wise in the form prescribed in paragraph
602 G. [Annexure-A (7-A)].
(xx) Revenue and expenditure statement by major object wise in the form prescribed
in paragraph 602 G.
675. Reconciliation with the Finance Accounts and Financial Statements.– The figures
of actual expenditure shown in the appropriation accounts when finally consolidated,
should be agreed with the Finance and Revenue Accounts (financial statements) of
Pakistan Railways. The accounts will be titled as ‘Appropriation Accounts of Pakistan
Railways.
676. Submission to Audit.– An advance copy of these accounts should be sent to the
Director General Audit, Railways by the prescribed date. A certificate in the following
form should be recorded by the Secretary / Chairman, Ministry of Railways (Railway
6.20
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
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Board) and Member Finance, Ministry of Railways (Railway Board) below the Grand
Summary of the Appropriation Accounts.
‘Certified to the best of our knowledge and belief that all expenditure included in the
Appropriation Accounts of Pakistan Railways (current financial year) for has been
sanctioned by competent authority with the exception of the items detailed in the statement
of unsanctioned expenditure.’
The statement should give all expenditure, relating to the year, incurred without the
sanction of the competent authority and remaining unsanctioned up to 31 July–vide
item (v) of paragraph 673 supra.
677. After the Director General Audit, Railways has examined the accounts and
certified to their correctness, the Appropriation Accounts should be printed. The printed
accounts should reach the Auditor General not later than the prescribed date.
Note.– Two proof copies of the Appropriation Accounts in their final form should, however, reach
the Auditor General one month earlier than the prescribed date.
678. Deleted.
679. Deleted.
6.21
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VI
APPROPRIATION ACCOUNTS
681. The examination of the appropriation accounts and of the audit report thereon,
on behalf of the National Assembly, is conducted by its Committee on Public Accounts.
The Committee will examine the accounts showing the appropriation of sums granted
by the Assembly for the expenditure of the Government, the annual finance accounts of
the Government, the report of the Auditor General of Pakistan and such other matters as
the Minister of Finance may refer to it. In scrutinizing the Appropriation Accounts of the
Government and the reports of the Auditor General of Pakistan thereon, it will be the
duty of the Committee to satisfy itself:
(a) that the moneys shown in the accounts as having been disbursed were
legally available for, and applicable to the service or purpose to which
they have been applied or charged;
(b) that the expenditure conforms to the authority which governs it; and
(c) that every re-appropriation has been made in accordance with the
provisions made in this behalf under rules framed by the Ministry of
Finance.
6.22
“Annex A”
INDEX
GRAND SUMMARY 1A
OBJECT WISE REVENUE & CAPITAL SUMMARY 2A
APPROPRIATION ACCOUNTS-DETAILS BY GRANT-CUM-
FUNCTION-CUM-OBJECT WISE 3A & 4A
(REVENUE & DEVELOPMENT)
APPROPRIATION ACCOUNTS BY ECONOMIC FUNCTION
5A
AND DEPARTMENT/DIVISION WISE
CONSOLIDATED EXPENDITURE STATEMENT 6A
REVENUE STATEMENT 7A
REVENUE & EXPENDITURE STATEMENT 8A
CASH FLOW STATEMENT 9A
PUBLIC DEBT PROFILE 10A
PUBLIC ACCOUNT (OBJECT ELEMENT ‘F’ & ‘G’) 11A
Annex "A"
PAKISTAN RAILWAYS
GRAND SUMMARY OF APPROPRIATION ACCOUNTS BY GRANTS AND APPROPRIATION AND THE RECOVERIES THEREUNDER
FOR THE YEAR ENDED 30 JUNE 20 XX
xxx Other than Charged xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
xxx Charged xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Grand Total - Charged xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Grand Total - Other than Charged xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Page 1A
Annex "A"
PAKISTAN RAILWAYS
SUMMARY OF APPROPRIATION ACCOUNTS BY GRANTS AND APPROPRIATION
FOR THE YEAR ENDED ___________
Expenditure as Compared
Major and Minor Head of Accounts Grant / Appropriation
Actual with Final Grant /
Expenditure Appropriation
Code Description Original Supplementary Final / Total
Excess / (Saving) %
Rupees Rupees Rupees Rupees Rupees
Grant No. XXX Pakistan Railways
Total - Pakistan Railways xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Total Charged xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Total Other than Charged xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Grand Total xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
Page 2A
Annex "A"
PAKISTAN RAILWAYS
APPROPRIATION ACCOUNTS FOR THE YEAR ENDED 30 JUNE 20 XX
ECONOMIC FUNCTION
Major Function
Minor Function
Detailed Function
Division/Department
Expenditure as Compared
Major and Minor Head of Accounts Grant / Appropriation Prior Year
with Grant / Appropriation
Actual
Modification / Residual Final
Expenditure Final Actual Excess /
Code Description Original Supplementary Final / Total
Re-appropriation Surrender Excess / (Saving) % Grant Expenditure (Saving)
TOTAL xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xx xxx xxx xxx xxx xxx xxx
FINAL TOTAL xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xx xxx xxx xxx xxx xxx xxx
Page 3A
Annex "A"
PAKISTAN RAILWAYS
APPROPRIATION ACCOUNTS FOR PSDP GRANT (PROJECT WISE)
FOR THE YEAR ENDED 30 JUNE 20_ _
Allocation for 2009-10 Actual Expenditure for 20090-10 xpenditure as Compared with Final Grant / Allocation Excess / (Saving)
Internal Internal Foreign Loan Internal Total
Sr. Name, Location & Status of the Foreign Loan
Local Currency Foreign Exchange Foreign
No. Scheme Total Local Foreign Total Local Foreign
Residual / Residual / Residual / Loan Amount % % % Amount %
Original Supplementary Final Original Supplementary Final Original Supplementary Final Currency Exchange Currency Exchange
Modification Modification Modification
Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees Rupees
Capital
Total - Capital
Replacement
Total - Replacement
Total (Railways)
Page 4A
Annex "A"
PAKISTAN RAILWAYS
APPROPRIATION ACCOUNTS BY ECONOMIC FUNCTION AND DEPARTMENT/ DIVISION
FOR THE YEAR ENDED 30 JUNE __________
Total
Total
Page 5A
Annex "A"
PAKISTAN RAILWAYS
Page 6A
Annex "A"
PAKISTAN RAILWAYS
Summary Revenue Statement
For the year ended 30 June ____
Page 7A
Annex "A"
PAKISTAN RAILWAYS
REVENUE AND EXPENDITURE STATEMENT FOR THE YEAR ENDED ____________
( In Unit of Rupees)
CONSOLIDATED FUND CURRENT YEAR PREVIOUS YEAR
RECEIPTS
Non Tax Receipts
Borrowings
Capital Receipts
Total Receipts
PAYMENTS
Operations
Salaries and Employee Benefits
Operating expenses
Transfers
Grants, subsidiaries write-off of loans
Other transfer payments
Expenditure on
Physical Assets
Civil Works
Other Payments
Loans and Advances
Investments
TOTAL PAYMENTS
Page 8A
Annex "A"
PAKISTAN RAILWAYS
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED __________________
Note 20 XX 20 XX
( Rupees in thousand)
CASH FLOWS FROM OPERATING ACTIVITIES
Non Tax Receipts xxx xxx xxx xxx
Operations - Payments xxx xxx xxx xxx
Cash generated from (used in) operations xxx xxx xxx xxx
Servicing of Debt xxx xxx xxx xxx
Transfers xxx xxx xxx xxx
Net cash from / (used in) operating activities xxx xxx xxx xxx
Cash and cash equivalents at the beginning of the year xxx xxx xxx xxx
Cash and cash equivalents at the end of the year xxx xxx xxx xxx
Page 9A
Annex "A"
PAKISTAN RAILWAYS
PUBLIC DEBT PROFILE AS ON ____________
LOAN NO._______________
LEDGER CODE _____________________________
1 Loan Name
4 Purpose of Loan
8 Grace Period
9 Rate of Interest During Grace Period Rate of Interest After Grace Period
10 Interest in Foreign Currency (----) Opening Balance For the Year Paid Closing Balance
11 Interest in Pak Rupee Opening Balance For the Year Paid Closing Balance
14 Exchange Risk Fee in Foreign Currency Opening Balance For the Year Paid Closing Balance
15 Exchange Risk Fee in Pak Rupee Opening Balance For the Year Paid Closing Balance
16 Installment Installments
Amount & Currency
Total Paid Outstanding
Page 10A
Annex "A"
PAKISTAN RAILWAYS
PUBLIC ACCOUNT (OBJECT ELEMENT 'F' & 'G') AS ON _________________
Detailed Head of Account During the Period
Opening Closing
Comments
Code Description Balance Payments Receipts Net Movement Balance
Rupees Rupees Rupees Rupees Rupees
Total
Page 11A
PAKISTAN RAILWAYS
CHAPTER VII
20 October, 2011
9.1
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PAKISTAN RAILWAYS GENERAL CODE
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PAKISTAN RAILWAYS GENERAL CODE
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(d) when expenditure is in respect of items such as those given below and is incurred
on considerations which are essentially other than financial (some of these items can be
brought under one or other of the foregoing categories also)–
Note 1.–In the case of savings caused in engine days or Wagon days by avoidance of detentions to
stock, etc., the financial justification should be Worked out on the basis of increased locomotive or
wagon, etc., utilization and consequent postponement of the purchase of new engines or wagons, etc, if
such saving can be definitely secured, and not on the basis of the earning capacity of the stock saved.
7.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VII
Note 2–Deleted
Note 3–No credit should be given to a proposed scheme for a saving which can be achieved regardless
of whether the proposed scheme is or is not embarked upon.
Note 4.–If flag stations are included in the new scheme, the cost of operating them should be taken into
account as an item of working expenses in Working out the financial justification of the scheme.
702. Cancelled.
705. Average Annual Cost of Service.–The average annual cost of service of an asset is
the sum of–
(a) the average annual expenditure incurred in connection with the operation,
maintenance and repairs of the asset:
(b) the annual payment to a sinking fund, if any, which together with the interest
thereon at such rate as may be prescribed by the Ministry of Railways (Railway Board),
compounded annually, would provide the amount required for the replacement of the
asset at the end of its useful life; and
(c) the annual interest charges [(at such rate as may be prescribed by the Ministry of
Railways (Railway Board))] on the cost of the asset.
Note 1.-Interest on capital during construction should be added to the capital cost of the projects, the
construction of which is likely to last for more than one year.
Note 2.-In the case of construction of bridges, maintenance charges should include besides the
maintenance charges of the bridge proper, the maintenance charges of the training works also.
7.2
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VII
706. Useful life of Assets.–For the purpose of the annual sinking fund payment if any
referred to in paragraph 705 and for calculation of depreciation, the useful lives of the
various classes of railway assets should be taken as in the statement below:
USEFUL
MAIN CLASS SUB CLASS DETAILED CLASS LIFE
(Years)
Points 40
Sleepers Sleepers Wood 12
Sleepers and fastenings Cast 40
Iron
Sleepers and fastenings Steel 35
trough
Concrete Sleepers 50 — 60
Tunnels Indefinite
Mechanical Equipment 20
7.3
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VII
USEFUL
MAIN CLASS SUB CLASS DETAILED CLASS LIFE
(Years)
Electric Transmission 50
Equipment-Catenary
Equipment Copper
Telecommunication 25
Equipment
Signalling System 25
Passenger Carriage 30
Goods Wagons 40
707. Sinking Fund Table.-The duration of the sinking fund payment being first
determined by the useful life of the asset, the amount of the annual sinking fund
payment is ascertained by referring to the table reproduced as Annexure I to this
Chapter, which shows, for different rates of interest ranging from 2 to 8 per cent, the
annual amount payable (over periods extending from one to 100 years).
708. The following example illustrates the principle set out in paragraph 704 regarding
justification, as applied to cases in which a reduction in working expenses furnishes the
raison d'etre for the expenditure, rather than an increase in earnings. The figures used in
the illustration are hypothetical.
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are taken to be (say) Rupees 5,000 and Rupees 10,000 respectively, and the rate of
interest is 4 per cent, the average annual cost of service would be the sum of (a) Rupees
5,000 (the average annual cost of maintenance and repairs), (b) Rupees 594, being the
annual sinking fund payment (at 4 per cent for 50 years which is equal to .0066
multiplied by Rupees 100,000 minus Rupees 10,000), and (c) Rupees 4,000, being the
annual interest charges at 4 per cent on Rupees 100,000. The total annual cost is thus
Rupees 9,594 which would yield a saving of Rupees 5,406 Rupees 15,000 minus
Rupees 9,594) in the annual rental charges that are being paid.
711. Average Cost per Unit of Service.–The average cost per unit of service is obtained
by dividing the average annual cost of service by the total number of units of service
rendered by the asset in a year, In comparing two assets on this basis, care must be
taken to see that the number of units of service taken into account in both cases
represents the actual number utilized or consumed. Units of service rendered by either
of the assets in excess of the actual requirements should be ignored in computing the
cost per unit of the asset.
713. Examples are given in Annexure II to this Chapter illustrating the principles set out
in paragraphs 710 et seq. The data assumed are hypothetical and the conclusions
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arrived at in these examples are purely illustrative. The methods adopted are not to be
regarded as exhaustive or as precluding the use of alternative methods that may be
found to be more appropriate.
Project Appraisal
713-C. Technical Analysis.—— The analysis for determining the technical viability of the
development project is based on the technical data and information given in the PC-I
form as well as the earlier experience of carrying out similar projects. The technical
tests and yard-sticks to be used to determine the technical viability differ from project to
project and from sector to sector. In cases where high level technology is involved and
the Pakistan Railways has little or no experience, consultants may be employed to
prepare the feasibility studies. The technical analysis concerns the project's input
(supplies) and output (production) of real goods and services.
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713-E. Social Analysis.—— Social analysis is undertaken to examine the aspects like
employment opportunities and income distribution. The project analyst would also
examine the effects of a project on particular groups/regions.
713-H. Economic Analysis.—— Analysis from the economic aspect assesses the
desirability of an investment proposal in terms of its effect on the Pakistan Railways.
The question to be addressed here is whether the investment proposal contributes to the
developmental objective of Pakistan Railways and whether this contribution is likely to
be large enough to justify the use of scarce resources such as capital, skilled labour,
managerial talents, etc. that would be needed to implement and operate the project.
The two main steps in economic analysis are: (a) the "pricing of project inputs and
outputs" and (b) the "identification of project costs and benefits". These steps are
discussed below:
713-I. Pricing of Project Inputs and Outputs.—— In economic analysis, the valuation of
inputs and outputs can be made keeping in view the following three rules:
i) Most of the inputs in economic analysis are valued at opportunity cost or on the
principle of willingness to pay. Actually it is assumed that all inputs to the project are
diverted away from alternative uses. Each input has generally value in alternative use.
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But this use may be sacrificed so that the input can be used by the project. This sacrifice
is a cost to Pakistan Railways; it is an opportunity foregone because of the project.
Every input to the project is valued at this opportunity cost-the value of the input in its
best alternative use;
ii) For some final goods and services, usually non-traded ones, the concept of
opportunity cost is not applicable because it is consumption value that sets the
economic value. This criterion is called "willingness to pay" or "value in use".
iii) The third rule of pricing inputs and outputs is that the analysis is done at present,
i.e. constant prices. This is because current price analysis entails the prediction of
inflation rate which is difficult and unreliable.
713-J. Identifying Project Costs and Benefits.—— Proper identification of project costs and
benefits is an important step. An improper identification of costs and benefits would
lead to under-estimation of costs or over-estimation of benefits or vice versa. The
identification of secondary costs and benefits is a difficult task. An important technique
which is followed for correct quantification of costs and benefits is "with and without
project" comparison of costs and benefits. Project analysis tries to identify and value
costs and benefits that arise with the proposed project and to compare them with the
situation as it would be without the project. The difference is the incremental net
benefits arising from the project investment. This approach is not the same as
comparing the situation "before" and "after" the project. The "before" and "after"
comparison fails to account for changes in production over the life of the project that
would occur without the project and thus leads to an erroneous statement of benefits
attributable to the project investment. A change in output can also occur without the
project if production would actually fall in the absence of new investment. In some
cases, an investment to avoid a loss might also lead to an increase in production so that
the total benefits would arise partly from the loss avoided and partly from increased
production. Here are some special items which must carefully be handled while
identifying and quantifying costs and benefits for financial and economic analyses:
Some entries in financial accounts really represent shifts in claims of goods and services
from one entity in the society to another and do not reflect changes in the national
income. The following four kinds of transfer payments are important which are not
included in economic analysis:
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(d) Interest
Project appraisal attempts to measure the profitability of all resources devoted to the
project; it is not concerned with the way in which these resources are financed. Interest
is the cost of time (waiting) and discount rate is also supposed to be a measure of the
cost of waiting for future benefits. So interest is automatically allowed for in the
discounting procedure. Since the principal of a loan is used to purchase building and
equipment whose costs are already part of the cash flow, repayment of that principal
would add a cost that had already been charged to the project. It may however be
noted that interest on capital is to be shown in the overall cost of a project.
ii) Depreciation
(b) returns paid for the use of capital, such as, dividends, profits, and the like-
returns of capital.
It is a cost incurred in the past that cannot be retrieved as a residual value from an
earlier investment. A sunk cost is not an opportunity cost and thus is not included in the
costs in the project analysis. The purpose of economic and financial analysis is to help
determine which among the alternatives open to us provides the best use of resources.
Our decision starts from today; what is past is past and cannot be changed. The
argument that much has already been spent on a project and, therefore, the project
must be continued is not a valid decision criterion. In a case where a project is midway
toward completion and a decision regarding the fate of the project has to be taken, we
have two options, ie (i) simply stop the project and (ii) draw it to an early conclusion
and then to use the available future resource expenditures freed from the project for
higher-yielding alternatives.
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v) Inflation
Project analysis is undertaken in constant prices. It is assumed that the current price
level will continue to apply and that inflation will affect most prices to the same extent
so that prices retain their same general relations.
A change in a relative price means a change in the market price structure that the
producer pays either for inputs or for outputs. A change in relative price, then, is
reflected directly in the project's financial accounts.
Confusion sometimes arises about how to treat capital used for short-term purposes and
revolving within a single year. Such capital is sometimes overlooked because it may not
show up as a net expenditure in a year-by-year build-up of project costs and benefits. It
is not, however, available for other purposes and is properly considered a project cost.
It should be entered as a cost in the cash flow build-up under the first year. It then
becomes a part of salvage value at the end of the project.
Many projects require investments which have different economic lives. In preparing
the analysis, allowance must be made for the replacement costs of the assets during the
life of the project. It can be shown in the year of occurrence.
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Often at the end of a project, some residual (or salvage/terminal) value may reasonably
be expected. It should not be confused with scrap value. It is the value of that part of a
capital asset that has not been used up in the course of the project period. We would
treat this value as a project benefit during the last year of the project life. This value is
entered as a negative cost in the cost-stream against the year it will accrue.
713-L. Pay Back Period.—— The pay back period refers to the length of time required to
recover the capital cost of the project. According to this criterion, the shorter the period
for recovery the more profitable is the project. This criterion has two important
weaknesses viz (a) it fails to consider earnings after the pay back period and (b) it does
not adequately take into consideration the timing of proceeds.
713-N. Capital-Output Ratio.—— The capital-output ratio is defined as the average value-
added produced per unit of capital expenditure. Projects with low capital-output ratio
are favoured
713-O. Proceeds Per Unit of Outlay.—— It is calculated by dividing total net value of
incremental production by the total amount of investment. So the higher the proceeds
per unit of the outlay, the higher the economic viability of the project. This criterion
does not take into consideration the time value of money.
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713-P. Average Annual Proceeds Per Unit Outlay.—— To calculate this measure, the total
of the net value of incremental production is first divided by the number of years during
which it will be realised and then this average of annual proceeds is divided by the total
capital cost. So if average annual proceeds per unit of outlay are high, the project will
be economically justified for implementation.
713-Q. Discounting Techniques.—— Discounting techniques take into account the time-
value of money. Discounting is essentially a technique by which one can "reduce" the
future benefit and cost streams to their present worth. The technique of discounting
permits us to determine whether to accept or reject the projects for implementation that
have obviously shaped time-stream that is, patterns of when costs and benefits fall
during the life of the project, when they differ from one another and are of different
durations. The most common means of doing this is to subtract year by year the costs
from the benefits to arrive at the incremental net benefit-stream, the so-called cash flow
and then to discount that. Then we may consider the differences between these present
worth and determine what discount rate would be necessary to make the net present
worth equal to zero (IRR), derive a ratio of present worth of benefit and cost streams
(BCR) and Internal Rate of Return. The calculation of different internal rate of return
(IRR), NPW and BCR required for the financial and economic appraisal of project are
given in Annexure III to this Chapter. This process of finding the present worth of a
future value is called discounting.
713-R. For financial analysis, the discount or cut-off rate is usually the marginal cost of
money to the firm for which the analysis is being done. This often will be the rate at
which the enterprise is able to borrow money. This is the rate that will result in
utilization of all capital in the economy if all possible investments are undertaken that
yield that much or more return. It would be the return on the last or marginal
investment made that uses up the last of the available capital. A second discount rate
that might be chosen for economic analysis is the borrowing rate Pakistan Railways
must pay to finance the project. But, in this way, selection of projects will be influenced
by the financial terms available and will not be based solely on the relative contribution
of projects to income. It is best to break the link between choosing projects and
financing them.
713-S. Net Present Worth (NPW).—— It is simply the present worth of the incremental net
benefit or incremental cash flow. It is the difference between discounted benefits and
discounted costs of a project. NPW criterion suggests to us to accept all independent
projects with a zero or greater net present worth when discounted at opportunity cost.
No ranking of acceptable, alternative independent project is possible with the present
worth criterion because it is an absolute and not relative measure.
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713-T. Benefit-Cost Ratio (BCR).—— This ratio is obtained when the present worth of the
benefit-stream is divided by the present worth of the cost-stream. Note that the absolute
value of BCR will vary depending on the interest rate chosen. The higher the interest
rate, the smaller the resultant benefit-cost ratio and, if a higher enough rate is chosen,
the benefit-cost ratio will be driven down to less than 1. The BCR criterion suggests to
us to accept all independent projects with a benefit-cost ratio of 1 or greater, when the
cost and benefit streams are discounted at the opportunity cost of capital. The benefit-
cost ratio discriminates against projects with relatively high gross returns and operating
costs, even though these may be shown to have a greater wealth-generating capacity
than that of alternatives with a higher benefit-cost ratio.
713-U. Internal Rate of Return (IRR).—— It is the discount rate that makes the NPW of the
incremental net benefit-stream or incremental cash flow equal to zero. It is the
maximum interest that a project could pay for the resources used if the project is to
recover its investment and operating costs and still break even. It is the rate of return on
capital outstanding per period while it is invested in the project. IRR criterion suggests
to us to accept all independent projects having an internal rate of return equal to or
greater than the opportunity cost of capital.
713-V. Net Benefit-Investment Ratio (NBIR) = (N/K Ratio).—— NBIR is simply the present
worth of net benefits divided by the present worth of investment. To calculate this
measure, simply divide the sum of the present worth after the incremental net benefits-
stream has turned positive by the sum of the present worth of the negative incremental
net benefits in the early years of the project. The reason for calculating the net benefit-
investment ratio in this manner is that we are interested in an investment measure that
selects projects on the basis of return to investment during the initial phases of a project.
If the net benefit-investment ratio is 1 or greater, when we are discounting at the
opportunity cost of capital, choose the project beginning with the largest ratio value.
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the projects if such mishaps occur. For the sensitivity analysis, it is very essential to
carry out such an exercise in projects where high financial stakes are involved.
713-Y. Various concepts used in project appraisal have been discussed earlier in this
chapter. A set of practical discounted measures of project worth are as follows:
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714. All proposals for replacements of existing assets (whether involving additional
expenditure of a capital nature or otherwise) should be examined critically with a view
to seeing whether it would not be possible to avoid, or, at least, postpone such
replacements by adopting methods of repairing or reconditioning them at a cost that
could be justified financially. In all cases in which it is considered necessary to replace
an asset, instead of reconditioning it, it should be examined whether the estimated
average annual cost of service (as defined in paragraph 705) or the estimated average
cost per unit of service (vide paragraph 711) of the new asset is likely to be less than
that of the old asset after reconditioning.
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unit of service, which will be rendered by the new asset, is less than that of the existing
asset.
Note. The above two paragraphs will not apply to cases of casual or program renewals, not involving any
charge of a capital nature.
Reconditioning
716. When an asset is repaired at a comparatively high cost in preference to its being
replaced, it is referred to as being 'reconditioned'. The cost of such reconditioning is
charged to the relevant head of the chart of accounts, for which detailed estimates are
ordinarily necessary.
718. Examples are given in Annexure III to this Chapter illustrating the method of
financial justification to be adopted in the case of replacement, reconditioning or
abandonment of existing assets. The data used in the illustrations are hypothetical and
the methods adopted are not to be regarded as exhaustive or as precluding the use of
the other methods that may be found to be more appropriate.
(i) The first cost of an asset (based on which its second hand value has to be computed)
should be taken as the value of a similar asset at present day prices and not the value
actually paid for the asset when it was originally purchased.
(ii) The second-hand value or the present worth of a depreciating asset should be so
appraised that the average annual cost of service or the average cost per unit of service,
as the case may be, of the second-hand asset is equal to that of the same or similar asset
while new.
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720. Examples illustrating the application of the principles enunciated in the preceding
paragraph are given in Annexure IV to this Chapter.
721. In the case of works which are sanctioned, because it is anticipated that the
proposed expenditure would be productive or remunerative (paragraph 704), it is
important that the earnings, or savings in working expenses, eventually realized, after
the new capital has fructified, should be carefully compared with those anticipated
when the proposals were embarked upon.
722. New lines.-–In respect of each new line opened for traffic, the railway
administration should submit to the Ministry of Railways (Railway Board) a statement,
showing the financial results of its working, in Form G. 722 shown below. The
statement should reach Ministry of Railways (Railway Board) not later than the
prescribed date, and should be accompanied by a covering memorandum in which
brief explanations should be given of important variations between the actual
realization and the estimated earnings, together with a note by the General Manager
regarding the probable traffic prospects of the line in the sixth year of opening.
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Main line
9 10 11 12 13 14 15
723. The statement should be submitted only in respect of such lines as were opened
for traffic during the six years preceding that to which the statement relates, e.g., the
statement for the year 2010-11, should be prepared for only those lines which were
opened for traffic on 1st April 2004 or after.
724. The results of working of those lines, which have been partly opened for traffic
and the completion of which has been postponed indefinitely, should also be intimated.
725. The financial results of only those lines which have been opened for one complete
financial year need be submitted.
726. No statement need be submitted in respect of lines financed by private bodies (i.e.,
in which Government have no financial interest) and strategic lines.
(i) The statement should, as far as possible, indicate figures under all columns (2 to 14)
against the item “As estimated before construction”. Under the head “Actual after
opening”, figures for the year to which the statement refers as well as for the preceding
four years should be given. For instance, in the statement for the year 2010-11, the
results for each of the financial years 2006-7 to 2010-11 should be shown.
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(ii) Column 3 should indicate the earnings of the line from all traffic originating therein,
and all traffic received from the main line.
(iii) Column 6 should include expenditure on account of station staff, running staff and
engineering staff and such other items as are directly charged against the line.
(iv) Column 7 should also include a portion of the administrative charges of the railway,
care being taken to fix the sum with reference to the traffic moving on the line. In the
case of lines which are not more than 50 Kilometers in length no administrative charge
should be taken into account. All expenditure which would have been incurred even if
the line were not built should be ignored for the purpose of this column.
(v) The additional or new traffic interchanged to be shown in column 10 should include
only that portion of the traffic received by the main line from the new line and of the
traffic from the main line to the line, which arises solely from the construction of the
new line. In the absence of actual figures of additional traffic interchanged with the
existing lines, a reasonably approximate figure may be adopted. In the case of a chord
line short-circuiting a previously existing route, figures relating to cross traffic which
would have been carried by the previously existing route, if the chord line had not been
constructed, may be omitted from this statement and a proportionate reduction in the
working expenses on the line made.
(vi) The normal operating ratio to be adopted for the purpose of column 11 (which
should include depreciation) should represent the average for the last ten years
obtaining on the entire railway system.
728. Open Line Works.–For the purpose of applying the productivity tests, open line
works should be classified as follows:–
(i) Works undertaken with the definite object of increasing earnings or reducing
expenditure and to which such tests can be applied within three to five years of their
completion.
(ii) Works, the justification of which is dependent on factors that cannot be realized
within five years and to which productivity tests cannot be applied during that period.
Included under this category will be works providing a heavier standard or increased
capacity, intended to meet an increase of traffic during the periods of their lives, i.e.,
during the next 20, 30 or even 60 years.
(iii) Works incapable of financial justification and to which productivity test cannot be
applied. Under this category will come such works as are detailed in paragraph 701.
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Note. 1.–When the justification for a Work is submitted, it should show under which of the three
categories the work falls; and in the case of comprehensive schemes including works falling under more
than one of these categories, the estimated expenditure under each should be shown separately.
Note 2.–Justification for works, or part of scheme, falling under category (i), should also show the
probable period that will elapse between the completion of the work and the time when the productivity
tests can be applied.
729. A few works belonging to category (i) should be selected at the time of sanction,
for the application of productivity tests. The selection will be at the discretion of the
General Manager, in consultation with his Financial Adviser and Chief Accounts
Officer, in regard to works sanctioned by him, and of the Ministry of Railways (Railway
Board) in other cases. The fact that productivity tests are to be applied to a particular
work should be intimated to the authorities entrusted with its execution as also to the
Accounts and Audit Officer. In respect of all such selected works, the Financial Adviser
and Chief Accounts Officer should keep such statistics as would be necessary for the
application of the tests, in addition to those usually available.
730. In order to ensure that a work selected either by the Ministry of Railways (Railway
Board) or by the General Manager for the application of productivity test is not lost sight
of, Railway Administrations and Accounts Officers should maintain a list showing the
following particulars–
(ii) Brief particulars of work selected for the application of productivity test.
This list should be reviewed half-yearly and timely action taken to apply the test to all
works due for examination during each half year.
731. When, in due course, the tests are actually applied, the Financial Adviser and
Chief Accounts Officer should submit a report embodying the results of the tests to the
General Manager. In the case of works selected by the Ministry of Railways (Railway
Board), the General Manager will submit the Financial Adviser and Chief Accounts
Officer's reports to the Ministry of Railways (Railway Board) with his own comments.
The object of these reports is not only to furnish information as to the results actually
achieved to the authority that sanctioned the expenditure but also to serve as a lesson
for the future.
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ANNEXURE I
[See Paragraph.707]
SINKING FUND PAYMENT TABLE
U=Useful life of assets in years
1 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
2 0.4950 0.4938 0.4926 0.4914 0.4902 0.4890 0.4878 0.4854 0.4831 0.4808
3 0.3268 0.3251 0.3235 0.3219 0.3203 0.3188 0.3172 0.3141 0.3111 0.3080
4 0.2426 0.2408 0.2390 0.2373 0.2355 0.2337 0.2320 0.2286 0.2252 0.2219
3 0.1922 0.1902 0.1884 0.1865 0.1846 0.1828 0.1810 0.1774 0.1739 0.1705
6 0.1585 0.1565 0.1546 0.1527 0.1508 0.1489 0.1470 0.1434 0.1398 0.1363
7 0.1345 0.1325 0.1305 0.1285 0.1266 0.1247 0.1228 0.1191 0.1156 0.1121
3 0.1165 0.1145 0.1125 0.1105 0.1085 0.1066 0.1047 0.1010 0.0975 0.0940
9 0.1025 0.1005 0.0984 0.0964 0.0945 0.0926 0.0907 0.0870 0.0835 0.0801
10 0.0913 0.0893 0.0872 0.0852 0.0833 0.0814 0.0795 0.0759 0.0724 0.0690
11 0.0822 0.0801 0.0781 0.0761 0.0741 0.0722 0.0704 0.0668 0.0634 0.0601
12 0.0746 0.0725 0.0705 0.0685 0.0666 0.0647 6.0628 0.0593 0.0559 0.0527
13 0.0681 0.0660 0.0640 0.0621 0.0601 0.0583 0.0565 0.0530 0.0497 0.0465
14 0.0626 0.0605 0.0585 0.0566 0.0547 0.0528 0.0510 0.0476 0.0443 0.0413
15 0.0578 0.0558 0.0538 0.0518 0.0499 0.0481 0.0463 0.0430 0.0398 0.0368
16 0.0537 0.0516 0.0496 0.0477 0.0458 0.0410 0.0423 0.0390 0.0359 0.0330
17 0.0500 0.0479 0.0460 0.0440 0.0422 0.0404 0.0387 0.0354 0.0324 0.0296
18 0.0467 0.0447 0.0427 0.0408 0.0390 0.0372 0.0355 0.0324 0.0294 0.0267
19 0.0438 0.0418 0.0398 0.0379 0.0361 0.0344 0.0327 0.0296 0.0268 0.0241
20 0.0412 0.0391 0.0372 0.0354 0.0336 0.0319 0.0302 0.0272 0.0244 0.0219
21 0.0388 0.0368 0.0349 0.0330 0.0313 0.0296 0.0280 0.0250 0.0223 0.0198
22 0.0366 0.0346 0.0327 0.0309 0.0292 0.0275 0.0260 0.0230 0.0204 0.0180
23 0.0347 0.0327 0.0308 0.0290 0.0273 0.0257 0.0241 0.0213 0.0187 0.0164
24 0.0329 0.0309 0.0290 0.0273 0.0256 0.0240 0.0225 0.0197 0.0172 0.0150
25 0.0312 0.0293 0.0274 0.0257 0.0240 0.0224 0.0210 0.0182 0.0158 0.0137
26 0.0297 0.0278 0.0259 0.0242 0.0226 0.0210 0.0196 0.0169 0.0146 0.0125
27 0.0283 0.0264 0.0246 0.0229 0.0212 0.0197 0.0183 0.0157 0.0134 0.0114
28 0.0270 0.0251 0.0233 0.0216 0.0200 0.0185 0.0171 0.0146 0.0124 0.0105
29 0.0258 0.0239 0.0221 0.0204 0.0189 0.0174 0.0160 0.0136 0.0114 0.0096
30 0.0246 0.0228 0.0210 0.0194 0.0178 0.0164 0.0151 0.012 0.0106 0.0008
31 0.0236 0.0217 0.0200 0.0184 0.0169 0.0154 0.0141 0.0118 0.0098 0.008
32 0.0226 0.0208 0.0190 0.0174 0.0159 0.0146 0.0133 0.0110 0.0091 0.0075
33 0.0217 0.0199 0.0182 0.0166 0.0151 0.0137 0.0125 0.0103 0.0084 0.0069
34 0.0208 0.0190 0.0173 0.0158 0.0143 0.0130 0.0118 0.0096 0.0078 0.0063
.35 0.0200 0.0182 0.0165 0.0150 0.0136 0.0123 0.0111 0.0090 0.0072 0.0058
36 0.0192 0.0175 0.0158 0.0143 0.0129 0.0116 0.0104 0.0084 0.0067 0.0053
37 0.0185 0.0167 0.0151 0.0136 0.0122 0.0110 0.0098 0.0079 0.0062 0.0049
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33 0.0178 0.0161 0.0145 0.0130 0.0116 0.0104 0.0093 0.0074 0.0058 0.0045
39 0.0172 0.0154 0.0138 0.0124 0.0111 0.0099 0.0088 0.0069 0.0054 0.0042
40 0.0166 0.0148 0.0133 0.0118 0.0105 0.0093 0.0083 0.0065 0.0050 0.0039
41 0.0160 0.0143 0.0127 0.0113 0.0100 0.0089 0.0078 0.0061 0.0047 0.0036
42 0.0154 0.0137 0.0122 0.0108 0.0095 0.0084 0.0074 0.0057 0.0043 0.0033
43 0.0149 0.0132 0.0117 0.0103 0.0091 0.0080 0.0070 0.0053 0.0040 0.0030
44 0.0144 0.0127 0.0112 0.0099 0.0087 0.0076 0.0066 0.0050 0.0038 0.0028
45 0.0139 0.0123 0.0108 0.0095 0.0083 0.0072 0.0063 0.0047 0.0035 0.0026
46 0.0135 0.0118 0.0104 0.0091 0.0079 0.0068 0.0059 0.0044 0.0033 0.0024
47 0.0130 0.0114 0.0100 0.0087 0.0075 0.0065 0.0056 0.0041 0.0030 0.0022
48 0.0126 0.0110 0.0096 0.0083 0.0072 0.0062 0.0053 0.0039 0.0028 0.0020
49 0.0122 0.0106 0.0092 0.0080 0.0069 0.0059 0.0050 0.0037 0.0026 0.0019
50 0.0118 0.0103 0.0089 0.0076 0.0066 0.0056 0.0048 0.0034 0.0025 0.0017
55 0.0101 0.0087 0.0073 0.0062 0.0052 0.0044 0.0037 0.0025 0.0017 0.0012
60 0.0088 0.0074 0.0061 0.0051 0.0042 0.0035 0.0028 0.0019 0.0012 0.0008
65 0.0076 0.0063 0.0051 0.0042 0.0034 0.0027 0.0022 0.0014 0.0009 0.0005
70 0.0067 0.0054 0.0043 0.0035 0.0027 0.0022 0.0017 0.0010 0.0006 0.0004
75 0.0059 0.0047 0.0037 0.0029 0.0022 0.0017 0.0013 0.0008 0.0004 0.0002
80 0.0052 0.0040 0.0031 0.0024 0.0018 0.0014 0.0010 0.0006 0.0003 0.0002
85 0.0046 0.0035 9.0026 0.0020 0.0015 0.0011 0.0008 0.0004 0.0002 0.0001
90 0.0040 0.0030 0.0023 0.0017 0.0012 0.0009 0.0006 0.0003 0.0002 0.0001
95 0.0036 0.0026 0.0019 0.0014 0.0010 0.0007 0.0005 0.0002 0.001 0.0000
100 0.0032 0.0023 0.0016 0.0012 0.0008 0.0006 0.0004 0.0002 0.0001 0.0000
The use of the Table.–What sum must be paid at the end of each year to the Sinking Fund so that the
annual payments together with interest thereon at 4 per cent. compounded annually, will, at the end of
18 years, amount to 2,000?
Opposite 18 under 4 per cent we find 0.0390 which is the annual payment required for Rupees 1, so for
Rupees 2,000, the annual payment is 2,000x0.0390, i.e., Rupees 78.
7.22
PAKISTAN RAILWAYS GENERAL CODE
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ANNEXURE II
[See paragraph 713]
The examples given below are intended to illustrate the principles set out in paragraph 710 et
seq. The data assumed are hypothetical and the conclusion arrived at in these examples are
purely illustrative. The methods adopted are not to be regarded as exhaustive or as precluding
the use of alternative methods which may be found to be more appropriate.
1. Choice of Sleepers.–(i) Given the following data, the problem is to decide whether wooden
sleepers, concrete sleepers or steel sleepers should be used in a particular length of track.
Wooden Steel
Particulars. Concrete Sleepers
Sleepers Sleepers
Rupees Rupees
Cost per sleeper 4 7
Cost of fittings 1 1
(ii) The average annual cost of service of wooden sleepers is Rupees 1,851, being the sum of–
(c) Rupees 738, the sinking fund payment at 6 per cent for 12 years on Rupees 12,450 (i.e.,
Rupees 13,000 less Rupees 550 scrap value).
(iii) The average annual cost of steel sleepers is Rupees 1,706, being the sum of–
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Rupees
Cost of 2,200 sleepers and fittings at Rupees (7+1) each 17,600
Cost of laying 1,650
Cost of transportation 1,000
Total 20,250
(c) Rupees 158, the sinking fund payment at 6 per cent, for 35 years on Rupees 17,500 (i.e.,
Rupees 20,250 minus Rupees 2,750 scrap value).
From a comparison of the average annual costs of wooden sleepers computed on the basis
of the above data, it will appear that steel sleepers are cheaper by Rupees 47 per Kilometer
than the wooden sleepers. Ordinarily, therefore, the choice should be in favour of the
former.
Operation cost
Fuel per year 1,000 (Oil) 500
Driver's Wages 360 480
Repairs 100 180
Other miscellaneous expenses 140 140
(ii) The average annual cost of service of the two engines compares as follows :–
3. Selection of Quality. (i) To decide between two qualities of electrical bulbs offered for sale at
different prices, given the following data.
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PAKISTAN RAILWAYS GENERAL CODE
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Bulbs
Bulbs manufactured
Particulars. manufactured
by firm ‘A’
by firm ‘B’
Cost per 1,000 bulbs of 30 candle power Rupees 1,000 Rupees 200
Life 1,000 hours 500 hours
Power consumption per candle power hour 1/2 watt. 1 watt.
Number of hours each lamp is burnt per day Approximate 2.74 Approximate
hours. 2.74 hours.
Cost of electric power Rupees 0.25 per unit. Rupees 0.25 per
unit.
(ii) The average annual cost of service of the 1,000 bulbs offered by firm ‘A’ is Rupees
4,810, being the sum of–
(a) Rupees 1,000, the cost of 1,000 bulbs;
(b) Rupees 60, the interest at 6 per cent; and
(c) Rupees 3,750, the cost of power consumed, see below–
(Each bulb lasts 1,000 hours or 1,000/2.74 days, i.e., 365 days, or one year.
The power consumed per bulb, per hour is equal to 30x1/2 Watts or 15 Watts.
The power consumed in 1000 hours of burning will, therefore, be 15 units, the cost of
which will be Rupees 3.75 per bulb.
The cost per unit of service, i.e., cost per bulb per every hour it is lit will, therefore, be
equal to 4,810/1,000x 1,000 or Rupees 0.004810.
(iii) In computing the average cost per unit of service of bulbs offered by firm ‘B’ it should
be borne in mind that the total life of each bulb is 500/2.74 or 183 days, or 1/2 year, so,
there will be two replacements of bulbs each year.
The average annual cost of service of the 1,000 bulbs offered by firm ‘B’ will be Rupees
7,918, being the sum of–
7.25
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VII
ANNEXURE III
[See paragraph 718]
The examples given below are intended to illustrate the principles set out in paragraph 714 et
seq. The data assumed are hypothetical and the conclusions arrived at in these examples are
purely illustrative. The methods adopted are not to be regarded as exhaustive or as precluding
the use of alternative methods which may be found to be more appropriate.
1. Renewal of a Locomotive.–(i) whether to recondition or to renew a locomotive, given the
following data.
New
Particulars Old Locomotive
Locomotive
Rupees Rupees
Cost of the locomotive 10,000 (second 150,000
hand cost) (new cost)
25,000
Cost of reconditioning ..
Rate of Interest 6 per cent 6 per cent
Life 6 years 35 years
Scrap value 6,000 10,000
Maintenance, Operation and Repair Charges 10,000 8,000
a year a year
(ii) The average annual cost of the existing locomotive after reconditioning would be Rupees
16,259, made up of the following:
Rupees
(a) Cost of maintenance, operation, repairs, etc. 10,000
(b) Interest at 6 per cent on Rupees 35,000 (Rupees 10,000 plus Rupees 2,100
25,000).
(c) Sinking fund payment [(25,000 + 10,000) — 6,000] x 0.1434 4,159
(29,000 x 0.1434)
i.e. Cost of reconditioning + Maintenance, operation cost — Scrap
value x Value from sinking fund table
Total 16,259
(iii) The average annual cost of the new locomotive would be Rupees 18,500 made up of the
following:
Rupees
(a) Cost of maintenance, operation, repairs, etc. 8,000
(b) Interest at 6 per cent on Rupees 154,000 (i.e., new cost Rupees 9,240
150,000 + the second-hand cost of the old locomotive, Rupees 10,000–
the scrap value of the old locomotive, Rupees 6,000).
(c) Sinking fund payment (140,000x .009) 1,260
Total 18,500
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(iv) It follows from the above figures that, with the data assumed, it is cheaper to recondition the
old locomotive than to replace it by a new one.
Rupees Rupees
Cost 10,000 40,000
Scrap Value 2,000 4,000
Scrap Value (after reconditioning 4,000 ••
Interest 5 per cent 5 percent
Life 30 years 60 years
Reconditioning Cost 10,000 ••
NOTE–Maintenance cost is the same for both the reconditioned and new bridge.
(ii) The annual cost of service of the reconditioned unit will be Rupees 1,241.6, vide details
given below–
Rupees
Interest on Rupees 20,000 (i.e., Rupees 10,000+ Rupees 10,000) 1,000
Sinking fund payment at 5 per cent, on Rupees 16,000 241.6
Total 1,241.6
(iii) The annual cost of service of the new girders will be Rupees 2,500.8, vide details below
Rupees
Interest on Rupees 48,000, i.e., on cost of new girders plus 2nd-hand 2,400
value of old girders minus scrap value of old girders Rupees 40,000+
Rupees 10,000-Rupees 2,000).
Sinking fund payment —(0.0028x36,000) 100.8
Total 2,500.8
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Note.–(1) Maintenance and repair costs are considered to be the same in both cases.
(2) Steel scrap has a very high price in the market and we can get new rails rather cheap from
Tatas under our old contract.
(3) The old rails cannot be used elsewhere.
(ii) The average annual cost of service of the existing 85 lb. track after the additional fittings are
made will be Rupees 6.32, vide calculations below–
(iii) The average annual cost of service of new rails will be Rupees 7.19, vide calculations
below–
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PAKISTAN RAILWAYS GENERAL CODE
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(iv) With the data assumed it is cheaper to provide 2 extra sleepers, 1 Duplex joint sleeper and
new fish-plates and bolts to the existing track than to replace it With 90 lb. F. F. rails. If,
however, it were possible to use the B. H. rails elsewhere on the line it would be cheaper to
provide new rails than to provide these additional fittings.
(ii) The net saving due to realignment is Rupees (70,000-10,000+15,000) or Rupees 75,000.
(iii) The average annual cost, excluding the cost of operation and maintenance, of the realigned track will
be Rupees 42,606, vide calculations below–
Rupees
(a) Interest on Rupees 750,000 (i.e., Rupees 500,000+ Rupees 300,000– 37,500
Rupees 50,000) at 5 per cent.
(b) Sinking fund payment required to provide Rupees 460,000 (i.e., 5,106
Rupees 500,000-Rupees 40,000) at the end of 35 years= (.0111x460,000).
N.B.–There are many assets on the track having varying normal lives. For the purpose of this
calculation, a life of 35 years has been taken as a fair average for all the assets involved.
Rupees
Total annual cost excluding operation, maintenance, etc. 42,606
7.29
PAKISTAN RAILWAYS GENERAL CODE
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ANNEXURE IV
{See paragraph 720}
The examples given below are intended to illustrate the principle set out in paragraph 719. The
data assumed are hypothetical and the results arrived at in these examples are purely
illustrative.
1. If, in the case of an asset where the average annual cost of service is the basis on which the
second-hand value has to be fixed,
Illustration.
If Rupees 10,000 be the first cost of an asset with 60 years of useful life and a scrap value of
Rupees 2,500; the rate of interest is 6 per cent or 06 per rupee and the average maintenance
and repair cost for the first 20 years is Rupees 250 and for the next 40 year Rupees 350; then
applying the above formula, the second hand value at the end of 20 years will be–
10,000 x 0.06 + (10,000 - 2,500) 0.0019* + 250 + 2,500 x -0.0065*-350
Rupees
0.06 + 0.0065
530.5
or i.e., Rupees 7,977
0.0665
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PAKISTAN RAILWAYS GENERAL CODE
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2. In the case of an asset the second-hand value of which is to be determined on the basis of
‘the average cost per unit of service’, if the same notation as in Example (1) were used; and
If u is the average number of annual units of service rendered by the asset while new, and u1
the average number of units of service rendered by the asset while second hand, then, X, the
second-hand value of the asset is such that
Illustration.
If Rupees 100,000 be the cost of an asset with a useful life of 35 years and a scrap value of
Rupees 10,000 ; if the rate of interest is assumed to be 6 per cent or .06, the average operation,
maintenance and repairs costs while new, Rupees 120,000 per annum and the average
operation, maintenance and repairs costs in the second hand condition Rupees 103,000 per
annum ; and if the average serviceability of the asset while new be 120,000 units per annum
and 100,000 units in the second-hand condition, then applying the formula above, the second-
hand value of the asset at the end of 20 years will be –
3105
or i.e., Rupees 30,146 nearly.
.103
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PAKISTAN RAILWAYS
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20 October, 2011
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C O N T ENT S
19
PAKISTAN RAILWAYS GENERAL CODE
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C O N T ENT S
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802. Deleted.
The budget grants as voted by the National Assembly, are the limits within which
expenditure may be incurred by the Ministry of Railways (Railway Board) during a
financial year, on the specific purposes / objects for which the grants have been made.
804. Delegation of Financial Powers to lower authorities. For the speedy disposal of
public business, the Federal Government have delegated most of their powers in
financial matters to authorities subordinate to them, with a provision for redelegation to
lower authorities (vide Appendix III to this code). In order to provide such authorities
with funds to meet the expenditure during a financial year, specific sums (or budget
allotments) are placed at their disposal at the beginning of each financial year, out of
the grants voted by the National Assembly.
805. Responsibility for control over expenditure. The authorities responsible for the
control of expenditure against each grant are detailed in paragraph 408. While it is the
duty of the Ministry of Railways (Railway Board), as the controlling authority in respect
of the total amount of each grant voted by the National Assembly, to watch the progress
of expenditure and to keep the aggregate charges within the amount of the grant or
appropriation placed at their disposal, it is the responsibility of the Pakistan Railways
administration to exercise a similar control over the allotments placed at their disposal.
When several officers are authorized to incur expenditure relating to a detailed object,
against a lump-sum allotment placed at the disposal of a single higher authority, it
devolves upon this authority to watch the progress of expenditure in all offices and to
keep the aggregate charges within the allotment fixed under that detailed object.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
806. The grants voted by the National Assembly, in response to the Demands for Grants
presented to them, may be spent only on the objects and for the purpose specified in
the detailed statements (Public Sector Development Programme) which accompany the
Demands. No expenditure may be incurred by any authority on a ‘new project’ not
contemplated in the original demand, without obtaining a supplementary grant from the
National Assembly.
Moral obligation
807. Standards of Financial Propriety. In the exercise of their financial powers, the
sanctioning authorities must pay due regard to the following principles:
(1) Every public officer should exercise the same vigilance in respect of
expenditure incurred from Government revenues as a person of ordinary
prudence would exercise in respect of the expenditure of his own money.
(3) Government revenues should not be utilized for the benefit of a particular
person or section of the community unless:
(ii) a claim for the amount could be enforced in a court of law, or in case
of compensation, etc.,
808. Budgetary Control and Control against Detailed Estimates. Separate allotments are
placed at the disposal of Pakistan Railways administration under each object / grant for
working expenses and for expenditure on capital works (Public Sector Development
Programme project / scheme). These allotments are made detailed object wise for
revenue expenditure and development expenditure on capital works, are set out in the
‘Public Sector Development Program’ which is furnished to Pakistan Railways along
8.2
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
with the budget orders sanctioning the allotments. The revenue expenditure is
distributed over the various detailed object wise by the Ministry of Railways (Railway
Board) while project / scheme wise allotment of development expenditure (Public
Sector Development Programme) is made by the competent authority. Thus the control
of expenditure on Pakistan Railways is exercised through:
(2) the allotment of funds through budget grants for the year, on the basis of these
estimates; and
(3) 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 reappropriation 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
Chapters IX and XII of the Pakistan Railways Codes for the Engineering and Mechanical
Departments respectively. Paragraphs 809 to 851 of this Chapter deal with the
procedure for reviewing the expenditure, after it is abstracted in suitable form in the
initial books of account.
809. Authorization Rolls. The revised and budget estimates of working expenses
submitted by the General Manager to the Ministry of Railways (Railway Board)
(paragraph 537) are based on detailed estimates of revenue expenditure obtained by
him from the various heads of departments of Pakistan Railways. On receipt of the
allotment from the Ministry of Railways (Railway Board), these detailed estimates, are
modified as may be necessitated by the allotment sanctioned by the Ministry of
Railways (Railway Board) as may be deemed necessary by the General Manager. These
constitute the detailed estimates of revenue expenditure sanctioned by the General
Manager.
810. Deleted.
811. Within the amounts of the allotments fixed by the General Manager under
paragraphs 426 and 809 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 where under rules such sanction is necessary; and in cases in which the
General Manager has prescribed that detailed estimates should be prepared and
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PAKISTAN RAILWAYS GENERAL CODE
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812. Estimates are prepared for New Minor Works costing over Rupees 25,000 which
are chargeable to “working expense”. In special cases, detailed estimates are also
prepared in respect of other works chargeable to revenue, e.g., estimates for
reconditioning stock. In both these cases, the expenditure is recorded in Works
Registers (Form E. 1764), as it is incurred, and watched against the detailed provisions
in these estimates. The expenditure recorded in these registers is finally transferred to
the Revenue Allocation Registers through the aid of which the expenditure is controlled
against the Sanctioned Budget allotment as explained below.
813. Revenue Allocation Registers. All revenue expenditure is recorded in the Revenue
Allocation Registers by the various heads of accounts prescribed in the Chart of
Accounts given in the Appendix I to this Code. The object of these registers is to keep
the heads of districts, divisions and departments informed of the progress of expenditure
against the allotments sanctioned 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 comparison and check with the outlay.
(iii) Expenditure which is practically fixed and evenly distributed throughout the
year.
8.4
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
(iv) Other expenditure which is likely to be incurred during the year but liabilities
for which have yet to be incurred.
(v) The balance left as a reserve for meeting fresh expenditure.
815. In respect of detailed object for which such detailed analysis is not practicable or
necessary, because the expenditure does not fluctuate from month to month, e.g.,
employee related expenses, past actuals are worked out for a number of years.
816. From the details thus worked out the “proportionate budget estimate” for each
month, is worked out for each detailed object of the grant, and the progress of
expenditure under each detailed object is then watched from month to month through
monthly Financial Reviews, in order to see that it is not proceeding at a more rapid
pace than the budget provides for, and is not likely to lead to an excess at the end of the
year.
817. Monthly Financial Review. The monthly financial review shows the actual
expenditure to the end of the previous month, against the allotments placed at the
disposal of the controlling authorities under each detailed object of the grant for which
they are responsible. The review should be prepared in form G. 817 and submitted to
the controlling authorities every month, by such date as may be fixed in consultation
with them.
FORM No. G. 817
REVIEW OF REVENUE EXPENSES of….................................... Division, up to (______2012).
Revised Budget Allotment for the Year Proportionate Revised Budget to end of
Detailed Heads of Grant
2011-2012 2012_____
Account
Description Cash Stores Total Cash Stores Total
Code
1 2 3
Actual Revenue Expenditure to end Actuals Revenue Expenditure to end of Variation in Expenditure up to ___2012
of ______2012 _____2011 (Previous Year) Excess (+) Saving (-)
Cash Stores Total Cash Stores Total Cash Stores Total
4 5 6
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PAKISTAN RAILWAYS GENERAL CODE
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818. The “proportionate” budget estimate to the end of the month (column 3) is
worked out by the Accounts Officer in accordance with the instructions contained in
paragraphs 814-816 above. The figures of actual expenditure to the end of the month
and for the corresponding period of the last year being available from the Allocation
Registers and the compiled accounts, the Accounts Officer should complete the other
columns of the review provided above and submit it to the controlling authority, along
with the comments of the executive officers responsible for the expenditure and with
such remarks of his own as may be useful.
819. In exercising his check the Accounts Officer should see whether;
(a) the non-fluctuating expenditure is according to the monthly appropriation as
worked out on the basis of actuals in past years,
(c) the correlation assumed between receipts and expenditure in the preparation
of the budget is maintained. For the purposes of this comparison, items
pertaining to the period, but remaining unadjusted for any reason, should not be
lost sight of.
820. The Monthly Financial Reviews should be prepared by the Divisional Accounts
Officers concerned for each division, and the Financial Adviser and Chief Accounts
Officer should arrange for the consolidation of these divisional reviews into the
Monthly Financial Review for the Pakistan Railways, the details of procedure and the
due dates being prescribed in consultation with Pakistan Railways administration.
821. Reappropriations. No liability, for which a provision does not exist or the
provision for which is inadequate in allotment sanctioned by the General Manager
should be incurred unless the necessary funds can be obtained either by
reappropriation or fresh allotment. Such liabilities may, however, be liquidated
provisionally on the spending authority undertaking to find the requisite funds. All such
expenditure should, however, be held by the Accounts Officer under objection “for
want of appropriation” or as “excess over appropriation”.
822. The Accounts Officer should advise the spending authorities of reappropriations
wherever needed, and how they are to be made. He should see that reappropriations
are not allowed to wait, but that whenever a saving under some head is reasonably
certain, steps are taken at once to withdraw funds from the detailed object, and
whenever it is clear that the progress of expenditure is such as to require an additional
appropriation, steps are taken to arrange for it by re appropriation or otherwise.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
823. Distribution of the grant for the year. The allotments placed at the disposal of
General Manager by the Ministry of Railways (Railway Board), under Public Sector
Development Programme, are distributed among the authorities subordinate to the
General Manager and redistributed to lower authorities in the manner described in
paragraphs 426 to 428.
824. Watch over Progress of Expenditure. From the moment, expenditure or liability is
incurred on works, a check at 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 / accounting unit.
825. The Works Registers (Form E. 1764) maintained in each division / accounting unit
enable a running comparison to be made between;
(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.
826. The Accounts Officer should also watch the progress of expenditure on works, on
the lines laid down in paragraphs 814 to 816 and advise executive officers as to the
necessity of re appropriation, whenever such necessity arises (vide paragraph 822).
827. In watching the progress of expenditure on works, the Accounts Officer should see
whether;
(a) the expenditure up to any date is not in excess of the estimate for the quantity
executed,
(b) the anticipated credits have actually been realized,
(c) all adjustments are made in time, and
(d) expenditure on any new work is met by merely postponing or retarding the
progress of work.
8.7
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
828. Review of Expenditure. The Accounts Officer should prepare two reviews one by
detailed heads of the grant and the other by individual works of Public Sector
Development Programme projects/schemes, and present them to the authorities
concerned by such dates as may be fixed in consultation with them. The progress of
expenditure may be reviewed every month.
829. The review of capital expenditure (Public Sector Development Programme project/
scheme) by detailed heads of the grant should be prepared by the Accounts Officer in
Form G. 829.
FORM NO. G. 829
Total of Proportion of
Actual Brief remarks as
Detailed Budget estimates expenditure
expenditure to the rate of
heads of allotment sanctioned to allotment
to end of progress of
grant for the year during the (Col.4/Col.2)
(…..20..…) expenditure
year per cent.
1 2 3 4 5 6
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
832. Review of Open Line Works. In the review of expenditure on open line works
chargeable to Capital, information should be further classified under each detailed-head
of the grant, viz:
(i) Buildings;
(ii) Bridges;
(iii) Track;
(iv) Tunnels;
(v) Plant and Equipment;
(vi) Rolling stock;
(vii) Signalling System;
(viii) IT Equipment;
(ix) Motor Vehicles.
833. In the case of works, Public Sector Development Programme projects / schemes,
other than track renewals and Rolling stock, the review should be made in respect of;
(i) each individual work estimated to cost over Rupees 200,000 shown in the
Project wise development budget for the current year, or for which, though not so
shown, there is a ‘throw-forward’;
(ii) all works, Public Sector Development Programme projects / schemes costing not
more than Rupees 200,000 each, whether in progress or new, not as individual
works, Public Sector Development Programme projects / schemes but as one item
for the total of such works, including the 'throw-forwards'. If the General Manager
so directs, the review should show in detail each item of work for which an
estimate has been sanctioned.
8.9
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
834. In regard to track renewals, the review should show each item of work for which a
separate estimate has been sanctioned by the competent authority.
835. As regards Rolling-stock, each individual item shown in the Project wise
development budget for the current year or which, though not so shown, there is a
‘throw-forward’ from the previous year, should be included in the review under the
following detailed heads;
(i) Locomotives;
(ii) Carriages; and
(iii) Wagons.
836. With a view to complete the review, the information in regard to (a) the actual
expenditure for the month, (b) commitments which have neither been paid for nor
included in the approximates for the month and (c) the amount of probable further
outlay to complete the work should be obtained by the Accounts Officer from the
controlling authorities concerned.
837. Deleted.
838. The figures of 'actuals' required for the review will be furnished to the authorities
mentioned in the preceding paragraph by the Financial Adviser and Chief Accounts
Officer immediately after such figures are available. The reviews should be completed
by them in accordance with the instructions contained in the paragraphs 829 to 835
and submitted to the Financial Adviser and Chief Accounts Officer, so as to reach him
by the middle of the month following that to which they relate.
839. Deleted.
840. Deleted.
841. Deleted.
842. Deleted.
843. Deleted.
844. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
845. Deleted.
846. Deleted.
Financial Adviser and Chief Accounts Officer's Review of monthly Receipts and
Expenditure
847. The reviews in respect of Revenue and Capital Expenditure, as well as similar
reviews of the Earnings of Pakistan Railways, should be consolidated by the Financial
Adviser and Chief Accounts Officer in suitable form, and presented to the General
Manager monthly in the shape of a “Financial Review” for the whole railway, for the
period of the year concluding with the last day of the month previous to that in which
such a review is presented. The explanations given for the variations between the
expenditure of the year and the actuals for the corresponding period of the previous
year should be as full and illuminating as possible and the Financial Adviser and Chief
Accounts Officer should indicate what in his opinion are the conclusions to be drawn
from the accounts figures.
848. Unremunerative Branch Lines. The case of each branch or section of the line, the
earnings of which are less than the working expenses, should be specially brought to
the notice of the General Manager with a view to its being represented to the Ministry
of Railways (Railway Board) for consideration of the question of closing the line,
partially or totally.
849. The Financial Adviser and Chief Accounts Officer's review should indicate not
only the savings in working expenses that can be expected by the various departments
on the closing of the branch line and also on account of fall in traffic on the main line,
but also the losses involved in closing the branch.
850. For this purpose, the annual repair and maintenance in respect of the branch line,
or such lower figure as the conditions of traffic working on the branch line may
warrant, should be taken as an item of saving resulting from closing the branch
provided that when a figure less than the annual repair and maintenance is taken, full
justification for the figure adopted should be given. Similarly, interest on the estimated
value of material to be released from the branch may be taken as an item of saving.
Loss due to interest on the capital cost of the branch may be ignored as it remains
constant whether the branch is closed or not.
851. In assessing the losses involved in closing a branch, account should be taken not
only of the gross earnings of the branch proper but also of the probable loss of earnings
8.11
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
on the main line, which should be estimated carefully with reference to the
circumstances of each branch. In this connection it should be borne in mind that all the
interchanged traffic is not lost to the main line when a branch is closed, although it may
be anticipated that some traffic, having to take to roads to reach the main line rail head,
will be diverted to destination by road transport.
852. A statement of approximate receipts and expenditure under such heads as may be
prescribed should be sent to the Member Finance so as to reach him not later than the
date prescribed.
853. The FA&CAO should submit to the Ministry of Railways (Railway Board), a
statement of approximate receipts and expenditure for Pakistan Railways to the end of
the preceding month.
Watch over Expenditure and Earnings of the last quarter of the year
854. Special watch over the progress of expenditure and earnings should be kept by
the Financial Adviser and Chief Accounts Officer in the last quarter of the financial
year, and the attention of the controlling authorities should be drawn to the necessity of
all reappropriations, withdrawals or additional allotments, as the case may be, and the
manner in which such reappropriations should be made. It should be particularly seen
what expenditure is likely to be thrown forward to the next year’s grant, so that the
General Manager may inform the Ministry of Railways (Railway Board) of the necessity
of making any provision in the budget of the following year. Orders of the General
Manager should also be obtained as to whether savings in the current year's grant,
represented by the carry forward to the subsequent year should be permitted to be
utilized for meeting any other expenditure, recurring or non-recurring, during the year.
If any such savings, or any other savings of a non-recurring character, are sought to be
utilized by any authority to meet fresh recurring expenditure, it should be brought to the
notice of the General Manager and, in important cases, to the notice of the Member
Finance, as well, through the proper channel.
855. The total expenditure for the year, as actually booked in the accounts of Pakistan
Railways, against the various grants and appropriations, is reviewed through the
‘Appropriation Accounts’ described in Chapter VI.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER VIII
856. If in respect of any grant, the Ministry of Railways (Railway Board) make over
allotments against a prospect of undefined savings, the Member Finance should keep a
record of such over-allotment and should bring to the notice of the Ministry of Railways
(Railway Board) any failure in the savings to be realized.
8.13
PAKISTAN RAILWAYS
CHAPTER IX
20 October, 2011
9.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
CONTENTS
21
PAKISTAN RAILWAYS GENERAL CODE
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ALLOCATION OF EXPENDITURE
CONTENTS
22
PAKISTAN RAILWAYS GENERAL CODE
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ALLOCATION OF EXPENDITURE
1) the cost at debit of capital of an asset (other than land) which is abandoned or
disposed of without being replaced,
NOTE.–When such an asset is subsequently replaced the adjustment made under this rule is
reversed and the expenditure is allocated according to para. 948 et seq.
2) the sale proceeds of any land acquired at the cost of Capital, when it is sold or
surrendered,
3) the difference between the cost at debit of Capital of a replaced asset and the cost
of its replacement when the cost of replacement is less than the cost at debit of
Capital,
1) all charges for maintenance and repairs after the opening of a line for traffic, other
than charges of the nature detailed in paragraph 921, including the current
expenses of conducting the business of Pakistan Railways, e.g., pay, allowances,
etc., of establishment employed on the open line,
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PAKISTAN RAILWAYS GENERAL CODE
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2) the cost of such replacements and renewals as are not chargeable to Capital under
paragraph 950,
3) the cost of such works or additions as fall within the category of New Minor Works
as defined in paragraph 928,
4) the cost of labour originally incurred in laying the assets or parts thereof, when
such items are subsequently transferred for use on a new work,
(1) the value of materials released from works charged to Revenue (ordinary repairs
and maintenance),
(2) the amount realized from the disposal of an asset the original cost of which is
Rupees 20,000 or less.
906. Deleted.
907. Deleted.
908. Credits realized from the disposal of an asset the original cost (cost at debit of
Capital) of which is more than Rupees 20,000 and credits for materials released from a
work are taken in reduction of respective Capital head after deducting the incidental
charges, e.g., the cost of dismantling, handling and shifting, including freight to stores
depot.
909. The following detailed rules regulate the allocation of expenditure in particular
cases and are intended to be illustrative of the application of the basic principles in
practice.
Land
910. Land taken up permanently, whether for Capital or Revenue purposes of the
railway, is charged irrespective of cost, to Capital. All charges incidental to acquisition
of land are included in the cost of land.
911. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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ALLOCATION OF EXPENDITURE
912. The cost of land required for the acquisition of materials by quarrying, mining,
boring or other operation; and payments for royalty, mining rights, etc., connected with
the same, is dealt with as part of the cost of the manufacturing operations or charged off
finally to the work concerned.
913. Rent or other miscellaneous charges in connection with the hire of land (e.g., the
compensation payable for land acquired temporarily under Section 35 of the Land
Acquisition Act of 1894) are charged to the work concerned.
915. When land, originally acquired at the cost of Capital, is sold or surrendered, the
sale proceeds are in all cases credited to Capital.
916. When land is lost through erosion, its cost is written back from Capital to
Revenue. If the land so washed away subsequently re-forms and is used by the railway
the adjustment originally made is reversed.
Surveys
917. The expenditure incurred on a survey project is in the first instance charged to the
capital work in progress account of the project and when the construction of the project
is completed, it is transferred to the debit of Capital irrespective of the year in which the
expenditure was originally incurred.
918. The cost of surveys which Pakistan Railways undertakes at the request of a
Provincial Government in connection with a project regarding which that Government
expresses its willingness to guarantee is charged to the relevant head of Chart of
accounts. If the construction of a line surveyed under this agreement is not proceeded
with owing to the unwillingness of the Government to meet the guarantee required, that
Government will pay to the railway the cost of the survey.
New Lines
919. The allocation of expenditure on new lines after the date of opening but before the
closing of the completion estimate is regulated by the rules in paragraphs 920 to 926.
920. The cost of completing works which were incomplete on the date of opening and
of works which, though commenced after that date, may properly be considered as
forming essential parts of first equipment, is charged to Capital.
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PAKISTAN RAILWAYS GENERAL CODE
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ALLOCATION OF EXPENDITURE
921. During the period for which such works remain incomplete, the cost of their
maintenance, replacement or renewal is also charged to Capital, provided the
maintenance, replacement or renewal becomes necessary directly out of their
incomplete state.
922. The cost of maintenance of works which were complete on the date of opening is
charged to Revenue. The cost of their replacement or renewal is allocated to capital
according to the provisions of paragraph 948 et seq. For the purposes of this rule a work
is considered to be “complete” only when for the first time, it conforms in all respects to
its accepted specification.
923. A few instances are given below to elucidate further the principles enunciated in
paragraphs 920 to 922.
924. Cess repairs and earthwork for banks undertaken immediately after the opening of
a line, while the construction estimate is still open, may be regarded as works necessary
to complete the bank, chargeable to the construction estimate and debitable to Capital.
925. Ballast and permanent way are regarded as “complete” when they are laid to the
accepted specification, and any subsequent packing or other work that becomes
necessary after opening of the line should be charged to Revenue.
926. Repairs to bridge bed blocks, kilometerstones, engine sheds, water columns and
quarters, which have been completed to specification and are capable of being put to
the use for which they were intended are chargeable to Revenue irrespective of
whether they were actually so used or not. If works were not complete as defined
above, the cost of the repair is chargeable to Capital.
927. Lines Partially Opened for Traffic.–Subject to the provisions of Rule 921 in regard
to the maintenance of incomplete works, the maintenance charges of a line, or a
portion of a line, which has been opened for traffic but the maintenance of which
continues to be supervised by Construction Staff, should be allocated as follows. Such
of the charges as can be identified as directly allocable to the line or portion of the line
opened for traffic, should be debited to Revenue. The cost of supervising and
miscellaneous staff and other miscellaneous expenditure, which is not so identifiable,
should be distributed between Capital and Revenue in the ratio which the total Capital
Expenditure, both on opened and unopened portions of the line, bears to Revenue
Expenditure on the portion open to traffic plus the Revenue Earnings of that portion. So
far as the maintenance of permanent way is concerned, the debit to Revenue, in respect
of expenditure not so identifiable, may be arrived at on an estimated basis having
regard to the expenditure on the maintenance of lines similarly located.
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PAKISTAN RAILWAYS GENERAL CODE
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ALLOCATION OF EXPENDITURE
NOTE.–The term “Capital Expenditure” in this paragraph means “Gross Capital Expenditure” ignoring
any credits for released materials
928. New works or additions to existing works, estimated to cost not more than Rupees
25,000 are treated as “Minor Works”, and charged to revenue. A work of replacement,
in which the amount chargeable to Capital is not more than Rupees 25,000 is also
treated as a “Minor Works” and the portion chargeable to Capital is debited to
Revenue——New Minor Works (cf. paragraph 948).
929. Works, estimated to cost not more than Rupees 25,000 each but more than
Rupees 25,000 in the aggregate, may be charged to Capital, if each work cannot be
carried out by itself and independently of others, or is ineffective for the purpose for
which it is intended unless all the works are undertaken together and completed at or
about the same time. The physical purpose for which a work is intended is the
determining factor in such cases. Rolling-stock of any one class forming part of the
program of a year will, however, be grouped together without reference to the
conditions laid down in this paragraph.
930. When new minor works cannot be grouped together, under the provisions of the
preceding paragraph, but they are such that as a matter of policy, they have to be
completed within a short period and the expenditure involved on them taken together
exceeds Rupees 600,000, their cost may be charged to Capital, with the previous
sanction of the Ministry of Railways (Railway Board) provided the works are undertaken
about the same time as part of a general scheme, which it has been decided should be
carried out within a limited time, not exceeding three years.
931.Deleted.
Revenue Sidings
932. The cost of sidings required purely for revenue purposes e.g., ballast and fuel
sidings, are charged to Capital.
Additions of Ballast
933. (1) Ballast added after three years of the opening of a line is ordinarily not treated
as an addition chargeable to Capital but when existing ballast is replaced by a different
type of ballast, a charge to Capital is permissible. Similarly, the cost of positive and
definite increase in depth of ballast which gives an improved standard and which is
quite unconnected with any change in the type of sleepers, may be debited to Capital,
if such a debit is otherwise admissible under the rules.
9.5
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
(2) Ballast and permanent way should be treated separately, except in cases where the
former is necessitated and forms an integral part of the relaying, e.g., when additional
ballast has to be provided in connection with the replacement of timber sleepers by
concrete sleepers, steel sleepers, due to the fact that the latter require more ballast per
linear foot of standard ballast section than the former do. In such cases the supply of
additional ballast should form an integral part of the operation of replacing one kind of
sleeper by another kind and should be combined with the ‘Permanent way’ portion of
the estimate for the purpose of allocation.
935. When quarters are built as part of important open line works in progress and not
handed over to be managed by the open line, are occupied by the open line staff, the
rent realized shall be credited and the cost of repairs and maintenance charged to
revenue. But when such quarters are occupied by construction staff, the rent will be
credited to and the cost of repairs and maintenance of such quarters as are vacant
should also be charged to the project.
Rolling-stock
936. All first equipment of rolling-stock for a line of railway is chargeable to Capital.
Whether an item of rolling-stock provided otherwise than as first equipment is to be
accounted for as an addition or as a replacement or renewal shall be decided according
to the following principles.
938. Deleted.
939. The following are the broad classes into which rolling-stock is divided for the
purposes of the preceding paragraph, but if there is any doubt whether a particular item
belongs to one class or another, the decision of the Ministry of Railways (Railway
Board) should be obtained—
9.6
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
Class Particulars
1. Locomotives, steam, internal combustion and battery.
2. Locomotives, electric.
3. Locomotives, diesel electric.
4. Coaching Stock (Suburban, Motor Units).
5. Coaching Stock, self-propelled.
6. Saloons.
7. Tourist Cars and Restaurant Cars.
8. Coaching Stock, upper classes, including all vehicles in which first class (sleeper) or
second class accommodation is provided.
9. Coaching Stock including brake, luggage and Postal in which first class (sleeper) or
economy class accommodation is provided.
10. Other coaching vehicles including brake, luggage, Postal, motor, fruit, fish, poultry,
duck vans and horse-boxes.
11. Officers' carriages.
12. Service coaching vehicles, including stores vans, tool vans, break-down vans and
subordinate inspection carriages.
13. General service goods wagons, including open, covered, low-sided rail and timber
trucks.
14. Explosive vans, oil and petrol tank wagons.
15. Other goods vehicles, including cattle wagon.
16. Well wagons.
17. Goods brake vans.
18. Service wagons, including ballast, hopper, crane support, crane and weigh bridge
testing wagons, and water tank wagons.
940. The classification given in the preceding paragraph is intended to cover ordinary
cases where new stock of a particular class is obtained, but when new stock of a
particular class supersedes actually old stock of another class, the case should be
referred to the Ministry of Railways (Railway Board) for orders on its individual merits.
941. Pakistan Railways shall maintain in the necessary detail, statistics of rolling-stock
showing the figures separately for each class of rolling-stock, the numbers of the gross
authorized stock, the reduction therein made from time to time and the net authorized
stock.
Stand-bys
942. For the purpose of this rule a “stand-by” is a complete unit of machinery, plant or
equipment which is kept in order to perform the functions of the main unit of
machinery, plant or equipment to which it is a “stand-by” and with which it may be
identifiable, when such unit is put out of action temporarily on account of accident or
periodical repairs, or is required to assist when the main unit has to meet an overload.
The cost of such “stand-by” is chargeable to capital provided the machinery, plant or
equipment to which it is a “stand-by” is borne against capital.
9.7
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
Spares
943. Other spare items of machinery, plant or equipment, whether complete units or
parts, which do not fulfill the conditions of the preceding paragraph, such as boiler
tubes, superheater element, armatures, valves, coils, etc., will be called “spares” for the
purpose of this rule.
The cost of such “spares” should, in all cases, be brought on to the relevant Stores head
and charged to revenue when handed over to the using department. Exceptional cases
where a charge to capital is considered justifiable should be referred to the Ministry of
Railways (Railway Board) for orders. The following items have been admitted by the
Ministry of Railways (Railway Board) as justifying a charge to capital–
(a) spare boilers for each type of locomotive in use, up to 7 per cent of their
total authorized stock of locomotives, intended to accelerate engine repairs,
(b) spare bogies built with wheels and axles provided to facilitate and expedite
the outturn of rolling-stock from the repair shops,
(c) spare boilers for watering arrangements at stations and power-operated spare
pumping sets.
944——946. Omitted.
947. After the date of opening of a line for traffic the cost of replacement or renewal of
works or articles of equipment which were complete on that date, is allocated in
accordance with the rules in paragraphs 948 to 973.
948. The cost of the replacement of an asset is chargeable to respective capital head.
949. Deleted.
9.8
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
950. For the purpose of paragraph 948, a replacement or renewal to admit of a debit to
relevant capital head must fall under one of the following categories——
(1) renewals, including casual renewals of rails, sleepers and fastenings such
as fish-plates, fish bolts, spikes, points and crossings, tongue rails;
(3) renewals of assets detailed in paragraphs 952 to 962 and 964 to 970;
(4) renewals costing more than Rupees 25,000, of all other kinds of assets.
When a renewal or replacement does not fall under any of the categories detailed in
this rule, the cost of replacement will be borne by Revenue Ordinary Repairs and
Maintenance.
NOTE.——The cost of repairing flood damages and protective works including the cost of repairing
damages to track caused by accidents, is chargeable to “Ordinary Revenue, Maintenance and Repairs”,
unless the repairs are associated with an element of betterment necessitating a charge to Capital in which
case their cost should be charged to the respective capital head.
951. In the case of the assets referred to in paragraphs 952 to 970 the estimated “cost of
replacement, at current prices, of an asset by a like asset” may in no circumstances be
less than the cost of replacement calculated in the manner laid down in those
paragraphs.
952. When–
R is the cost of replacement by a like asset;
N is the cost of the new rail or crane or weighing machine or weighbridge;
W1 is the weight of the old rail, or the lifting capacity of the old crane, or the
maximum weight capacity of the old weighing machine or weighbridge;
W2 is the weight of the new rail, or the lifting capacity of the new crane, or
the maximum weight capacity of the new weighing machine or weighbridge;
the cost of replacement by like asset——
N x W1
R will be
W2
NOTE (1).–The above formula will apply to cranes, weighing machines and weigh-bridges only when the
replacing crane, weighing machine or weigh-bridge is in the same category as the replaced one.
NOTE (2).—— “N” in the formula in this paragraph represents the cost of material only and does not include
the labour charges, freight and handling charges including ballast and material train charges, newly
incurred which are separately chargeable to the replacement account. The original cost of such charges
will remain at the debit of capital.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
953. Where renewal of track is proposed by a different weight of rail and different type
of sleeper, the amount chargeable to the capital will be the actual cost of the material in
the track.
954. (1) When rails, which were second-hand when originally put in the line, are
replaced by new ones, Capital should be charged in addition to the amount chargeable
under paragraph 948, with the difference between the first-hand and second-hand price
of the replaced rails at the time they were originally put in the line, provided that the
sum of these two debits shall not exceed the excess of the cost of the replacing rails
over the original cost or the present cost of the replaced rails whichever is greater.
Renewals of girders
955. (1) The cost of replacement of girder will be determined by the formula R=W–K
(1– S) W where–
Broad-gauge. Metre-gauge.
NOTE–When the strength of the new girder is not H.M. standard, the value of W may be
determined by the following formula–
W = W'
1 - K (1 - S' )
Where——
W’= the cost of the new girder, and
S’ = the strength of the new girder expressed as a fraction of H. M. standard.
9.10
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
replacing them by new ones of the necessary strength, the charge to Capital shall not
exceed what would have been made, according to the above formula, if the girders had
been replaced by new ones of the necessary strength.
(3) The cost of additional earthwork carried out in raising the road bed in the
approaches of railway bridges on account of replacement of girders by others of greater
depth may be charged to Capital, provided the deeper girders give stronger bridges.
Renewals of Locomotives
956. When locomotives are replaced, the cost of replacement is obtained by applying
N x T1
the formula R = R =
T2
957. The tractive force of two-cylinder simple locomotives should be worked out by
DxPxL
applying the formula T =
W
where
D is the diameter of cylinder in inches;
P is the mean steam pressure in cylinders in lbs. per square inch taken
at 85 per cent. of the maximum boiler pressure for superheated
engines and at 75 per cent of the maximum boiler pressure for
saturated engines;
L is the length or stroke in inches;
W is the diameter of driving wheel in inches;
T is the tractive force at rails in lbs.
958. In the case of four-cylinder simple locomotives, the tractive force, for the purpose
of the formula prescribed in paragraph 956, shall be taken to be equal to twice the
tractive force calculated according to paragraph 957.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
Renewals of Tenders
959. The cost of replacement of tenders should be obtained by using the formula–
NxC1
R=
C2
where
R is the cost of replacement by a like asset;
N is the cost of new tender;
C1 is the capacity of old tender;
C2 is the capacity of new tender.
The capacity of a tender is equal to its maximum fuel capacity in lbs. plus its maximum
water capacity in lbs. calculated at 10 lbs. a gallon.
960. Whenever the cost of the tender is not known separately from the cost of engine,
or whenever a tender engine and tender are substituted for a tank engine or vice versa
the engine and tender may be treated as a whole, the formula for locomotives being
applied to the combined engine and tender.
Renewal of Boilers
961. When spare boilers are replaced by boilers of increased capacity their cost of
replacement at current prices should be estimated on the basis of tractive effort of the
most powerful class of engines to which the boilers (both replacing or replaced) could
be fitted.
962. When a saturated boiler is replaced by a new superheater boiler without involving
any increase in tractive effort, the allocation must follow the rule in paragraph 948,
subject to the charge to Capital being not more than 10 per cent. of the cost of the new
superheater boiler. When a saturated boiler is replaced by a new superheater boiler of
higher capacity, the allocation must follow the rule in paragraph 961.
963. When an existing boiler is converted to superheat by the use of additional fittings,
the cost of the additional fittings, i.e., superheater, header flues and elements should be
charged to Capital and the cost of the tube plates and branch steam pipes, etc., which
have to be renewed, should be charged to Ordinary Revenue.
964. In the case of the replacement of carriages, one bogie should be taken as replacing
two four-wheelers and the following formula should be used——
9.12
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
A1 xN
R=
A2
where
R is the cost of replacement by a like asset;
N is the cost of the new carriage excluding the cost of improved
appliances which did not exist in the stock replaced and constitute a
substantial improvement;
A1 is the floor area of the old carriage; and
A2 is the floor area of the new carriage.
965. In calculating the floor area of a carriage the effective width of the carriage, i.e., its
width from waist upwards should be taken and not the width at the floor level.
966. Only gas and electric lighting, electric fans, air-conditioning equipment, vacuum
brakes and inter-communication apparatus are admitted as improved appliances.
967. When new stock is built on old underframes, only the depreciated value of the
underframes should be included in the cost of the new stock in applying the formula
prescribed in paragraph 964.
968. When steam coaches are replaced by engines, the allocation of the cost of
replacement of the locomotive portion of the coaches is made on the basis of tractive
effort and of the carriage portion on the waist area of carriage other than that occupied
by the engine compartment, the carriage portion being counted as one four-wheeled
carriage.
Renewals of Wagons
969. The formula that should be used for ascertaining the cost of replacement of
wagons, one bogie wagon being taken as equivalent to two four-wheelers, is as
follows–
C1 xN
R=
C2
where
R is the cost of replacement by a like asset;
N is the cost of new wagon excluding the cost of improved appliances;
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
970. The cost of renewals of complete wheels and axles of carriages and wagons
should be allocated on the weight basis according to the formula prescribed for rails.
971. Deleted.
972. When the motions, or in some cases the engine frames of locomotives, are altered,
the total cost is charged to Revenue (Ordinary Repairs and Maintenance).
973. When small fittings are provided for locomotives or boilers incidental to
conversions, the total cost is charged to Revenue (Ordinary Repairs and Maintenance).
974. Deleted.
975. Deleted.
976. Deleted.
977. Deleted.
977-A. Deleted.
978. When an asset borne at the debit of Capital is transferred from open line to
construction, the original cost of the asset should be written back from Capital and the
depreciated value of the asset debited to the construction estimate by credit to the
capital.
Replaced Stock
979. Credits for rolling-stock, replaced but kept running on the line, should be charged
to capital only when the stock is actually broken up, or returned to the Stores depot or
otherwise disposed of.
980. When parts of an engine or vehicle which is borne on the “replaced stock” list, are
to be used in the construction of new stock the carrying amount of the material so used
shall be included as part of the cost of the new stock, the capital head receiving credit
to that extent.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER IX
ALLOCATION OF EXPENDITURE
981. The cost of all additions and alterations which may be required to be made in the
replaced stock to render it suitable for the purpose for which its retention was intended,
should be charged to Revenue. Vehicles converted into those of a different class do not
come under this rule and incidence of the cost of conversion follows the ordinary rules.
Second-hand Rails
982. When second-hand rails, released from existing lines, are supplied to new
projects, their price is determined according to the formula prescribed below–
N
Price per ton =
R( R − S )
L
where :
R is the present day price of new rails of the section in question (exclusive
of freight charges);
N is the age of the rail;
L is the estimated useful life of the rail; and
S is the scrap value of the rail.
Incidental Works
983. The allocation of temporary works and diversions, which are incidental to a main
work, follows that of the main work in connection with which they are required, and
where the main works are chargeable partly to Capital and partly to Revenue, their cost
is allocated in ratable proportions.
984. The cost of incidental works which are not essential for the execution of work of
the main work, but are required merely to maintain the earnings of the railway at their
normal level is chargeable entirely to Revenue.
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ALLOCATION OF EXPENDITURE
Incidental Charges
985. The cost of a work includes all charges directly connected with the work.
Accordingly, the freight on materials to the site of work and the charges for loading and
unloading, dismantlement, shifting and relaying form part of the cost of a new work,
and are not separately chargeable to Revenue.
987. No portion of the pay or allowances of permanent open line staff shall be charged
to Capital, when such staff is employed on special works and the vacancies thus caused
in the open line cadre remain unfilled. The cost (less return value) of tools and plant
specially purchased and the cost of any posts specially created for the supervision or
construction of a work is charged to Capital. Where the cost of work is chargeable
partly to Capital and partly to Revenue, the cost of such posts and tools and plant
should be allocated to Capital and Revenue in the same proportion in which the
estimate for the work, excluding the estimated cost of tools and plants and special
posts, is chargeable. For working out the proportion, the gross amount of the estimate
(ignoring the provision for credits on accounts of released materials) should be taken
into account. The cost of a post, for the purpose of this rule, includes the leave-salary
and contributions towards passes, pensions, provident fund bonus and gratuity, which
the holder of the post may be entitled to.
NOTE.—— The provision for credits on account of released material to be ignored in working out the
proportion of cost to tools and plant and special posts, should be the net credit in terms of paragraph
908-G.
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DELETED
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1101. The cost of works constructed to meet the special requirements of the Defence
Department is divided between the Railway estimates and the Defence estimates in
accordance with the principles stated in paragraphs 1102 to 1110.
(i) the cost of all land and works necessary for the handling and transport
by Pakistan Railways, in its capacity as a carrying agent, of all military
personnel, animals, and stores. Such items would include (within the existing or
to be extended railway station or yard limits), all buildings, quarters, sidings,
platforms and ancillary works necessary for, or incidental to, the working of the
railway as a transport agency;
(ii) all expenditure, including the cost of land, in connection with sidings
which are not required for the use of the military authorities in peace but are
immediately essential on mobilization;
(iv) the cost of all permanent way, girders and signals in connection with
sidings required for use by the military authorities in peace connecting the
actual railway station yards or running lines with military store yards or running
lines.
(i) the cost of sidings, including platforms alongside them, required for use
by the military authorities in peace, connecting the actual station yards or
running lines with military store yards or depots, except the cost of permanent
way, girders or signals;
(ii) the cost of all land required for works included in clause (i);
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(iv) the cost of all other works including the cost of land for such works;
these works will consist of buildings, sidings, tracks, platforms, etc., required by
the military authorities for their own administrative purposes to save transport
by road and to provide facilities for unloading and loading of military
personnel, animals or stores at the site of any magazine, store yard or depot;
and
1104. With regard to water supply arrangements, the cost of wells, head-works, etc.,
necessary for the actual supply, will be borne in full by either the railway or the military
authorities as may be more convenient. If, for example, wells are sunk by the railway to
provide water for railway purposes and the military authorities require a supply of water
for purposes unconnected with the working of the railway as a transport agency,
military funds will bear the cost of distribution from the railway main or mains, plus a
charge made by the railway for the actual water supplied. Military funds will not be
called upon to bear any proportion of the cost of the original installation. The same will
apply mutatis mutandis in cases where the railway derives its water from a military
installation.
1105. All works carried out by the railway authorities, the cost of which is chargeable
to Defence estimates, will be executed by the railway as agents of the military
authorities who will be liable to pay in addition to the actual cost of construction, the
usual charges for supervision.
(i) the cost of all recoverable material such as permanent way, girders,
signals and other moveable things, which are unlikely to be required for military
purposes, used in the construction of troop sidings and platforms, etc.; and
(ii) the cost of land acquired for troop sidings and platforms, etc., if the
railway administration chooses to acquire it for its own purpose.
(i) the cost of construction of troop sidings and platforms, etc., including
the signalling arrangements required in the event of the siding or platform taking
off from the main line beyond the limits of a station yard, except the cost of
recoverable material defined in clause (i) of paragraph 1106 above;
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(ii) the cost of land acquired for troop sidings and platforms, etc., if the
railway administration does not choose to acquire it for its own purpose;
(iii) the interest and maintenance charges at the rate of 12.5 per cent in
respect of items (i) and (ii) of paragraph 1106 and the maintenance charges at
the rate of 8.5 per cent in respect of item (i) above and the cost of the working of
signals required for platforms and sidings taking off the main line; and
(iv) the cost of taking up and returning to stores the materials defined in
clause (i) of paragraph 1106 in the event of the sidings being abandoned.
1108. Defence Works.——The cost of building and maintaining works for the defence of
railway bridges, stations and tunnels, which are designed for occupation by regular
troops, or which may in certain circumstances be garrisoned by them is chargeable to
the Defence estimates. But the railway estimates bear the cost of maintaining buildings,
which are required to be garrisoned by regular troops only in certain circumstances and
which the railway administration concerned retains the right to occupy free of rent
when not required by the military authorities and which are suitable for occupation by
railway servants.
1109. Similarly, where the railway administration changes the site of bridges,
necessitating the provision of new defences thereon, the cost of provision of such
defence works, when they are considered necessary from a military point of view, will
be a charge against Defence estimates.
1110. The cost of staff, whether railway, police or military, employed on protecting
railway bridges (in the latter two cases if employed at the request of the railway), will be
borne by the railway, but when the service is taken over, on general grounds of state
policy, by the police, military or other public service department as part of its regular
duties, the charges will be borne by the police, military or public service department.
Works required to meet the joint requirements of the Civil and Defence Departments
1111. Roadways over Railway Bridges.——The following rules regulate the incidence of
the cost of roadways over Railway bridges.
1112. The necessity for a roadway for other than railway traffic on a Railway bridge,
will be decided on its merits, the Provincial Government being afforded an opportunity
in each case of offering to share in the cost of the combined structure, but the final
decision in an individual case will rest with the Federal Government.
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(a) New Bridges.–(i) In the case of broad-gauge (i.e., 1676 mm) bridges
the total cost of the combined structure inclusive of piers, abutments, protection
and training works will be divided in the proportion of 67 per cent to the Railway
and 33 per cent to the road.
(ii) For metre-gauge bridges, the division of cost will be in the proportion
of 67 per cent to the railway and 33 per cent to the road.
(I) The general upkeep of the bridge structure, excluding the Permanent
Way and ballast but including painting of girders, repairs to piers, protection and
training works, etc., which are essential both for the railway and the road, and
(II) the upkeep of the road surface as well as the annual charges for
gatemen, lighting, signalling, etc., in cases, where these have to be provided.
The annual charges under item (II) will, however, be borne entirely by the road
authority, which may, however, if it so desires, undertake the actual work of
maintenance, but on the express condition that no material change in the road surface,
as for example in the quality or weight of the road metal, is made without the consent
of the Railway Administration.
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(b) Existing Roadways (i.e., those in existence on 15th May 1942) No division of
the maintenance cost shown under item (I) will be made in the case of roadways
already existing and these will continue to be borne by the Railway Administration. The
charges shown under item (II) above will, however, with effect from 15th May 1942, be
borne by the road authority except where it can be shown that a Railway
Administration had been compensated in any manner for the maintenance charges
incurred by it.
Note.–The provisions in this paragraph are not intended to disturb existing agreements for the
maintenance of roadways during the terms of such agreements but when the agreements terminate in the
normal course, they should not be renewed.
1115. The provisions of paragraph 1111 to 1114 will apply mutatis mutandis also
where provision is made for roadway facilities for purely military traffic over railway
bridges.
1116. Footways over Railway Bridges.–These rules do not apply to footways over
railway bridges. Footways will be considered on their merits as each case arises under
the general principle that the requiring Department shall meet the first cost and the
maintenance charges thereof.
(i) the railway will bear the cost of the bridge structure (excluding the
approaches) and the cost of diversion of all sewers, cables, gas and water mains
within railway limits; and
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(ii) the road authority will bear the cost of the approaches, within or
without railway limits, the cost of diverting all sewers, cables, gas and water
mains outside railway limits, and the cost of land for approaches outside the
railway limits.
1121. The maintenance and lighting of the roadway of the bridge and its approaches
after its opening to public traffic is a charge against the road authority, while the
maintenance of the bridge structure generally (excluding the roadway) is a charge
against the railway.
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Postal Vans
1124. The following rules govern the incidence of the cost of vehicles or parts of
vehicles provided by the Railway for the Pakistan Post.
1125. The capital cost of newly built complete vehicles, expressly constructed for the
exclusive use of the Pakistan Post on their requisition for complete vehicles, shall be
paid by that department. Should the railway find it necessary to construct new vehicles
to meet the requisition of the Pakistan Post for parts of vehicles, no portion of the
capital cost shall be charged to that department which shall only pay interest on the
capital cost of such vehicles.
1125-A. When a postal vehicle built at the cost of Pakistan Railways is replaced
entirely, the cost of the new vehicle should be treated as a fresh capital expenditure for
the purpose of recovery of interest charges.
1125-B. In the case of mail vans rebuilt with old reconditioned underframes, etc., the
interest charges on the second-hand underframes and bogie trucks should be calculated
at the rate of interest which was in force at the time the underframes were constructed
and the interest on the cost of new bodies should be charged at the current rate of
interest.
1125-C. (1)The following should be the minimum standards for equipment in the Postal
portion of the coaching stock–
(i) The battery and dynamo should be designed for service in the vehicle
only and not to augment the units in the Block Rake.
(ii) All Postal vehicles having a connected load greater than 10 amps.
should be fitted with dynamo and battery.
(2) The following standards for lights and fans should be adopted as minimum
requirements–
Lighting.–(i) 6/10 ft. candles over Sorting Ledge and Registration and Parcel
Ledges.
Fans.–(iii) Fans 2–16" standard carriage fan per 100 square feet of floor
area.
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PAKISTAN RAILWAYS GENERAL CODE
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(3) The capital cost of electric battery, dynamos, switchgear and wiring should be
divided between the Pakistan Post and Pakistan Railways in the proportion that the
connected load in the Postal portion bears to the total connected load of the vehicle.
(4) The above procedure should be given effect to subject to the following
reservations–
Paragraph 1 (i) and (ii) is obligatory, when in future new vehicles with Postal
accommodation are constructed or rebuilt.
Note.–In the case of partially-fitted Postal vehicles where the dynamo and battery equipment are
specially provided for the exclusive use of the Postal portion of the vehicle, the remainder of vehicle
being wired as part of the block rake and being entirely distinct from the Postal portion, the entire cost of
the equipment shall be included in the capital cost of the Postal portion for the purpose of recovery of
interest charges from the Pakistan Post.
1126. When existing vehicles which have, on the requisition of the Pakistan Post, to be
converted as complete vehicles or parts of vehicles to meet the requirements of that
department, they shall pay–
(i) The cost of alteration, together with the cost of transporting such
vehicles to workshops for alteration and from workshops to the station at which
required after alteration, where the vehicles have to be transported on trucks due
to gauge difference ; and
(ii) interest on the capital cost of the complete vehicles or parts of vehicles,
so long as they remain in the exclusive use of, and have not been formally
surrendered by, the Pakistan Post.
1127. The capital cost of postal vans referred to in the preceding paragraphs will, for
the purpose of levying interest, be the all-in-cost as detailed in paragraph 1224 of the
Pakistan Railways Code for the Mechanical Department (Workshops). The capital cost
of the postal portion of the non-postal vehicles will be worked out in proportion to the
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PAKISTAN RAILWAYS GENERAL CODE
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floor area of the postal portion, the all-in-cost of any special fittings provided in the
vehicle for the exclusive use of the Pakistan Post being added to the proportionate cost
of the postal portion as thus worked out.
1128. When Pakistan Post formally surrenders vehicles or parts of vehicles, the
capital cost of which has not been paid by that department, they shall pay to the
railway administration the cost of converting such vehicles or parts of vehicles so as to
render them serviceable for general traffic purposes, together with the cost of
transporting such vehicles to workshops for conversion and from workshops to the
station at which required after conversion, where the vehicles have to be transported on
trucks due to gauge difference.
1129. When the Pakistan Post formally surrenders complete vehicles or parts of
vehicles, of which it has paid the capital cost, the Railway Administration shall refund
to the Pakistan Post this sum, less the cost of any special fittings, that would be valueless
and also less the cost of converting such vehicles for general traffic purposes.
Saloon Carriages and other vehicles reserved for the exclusive use of Departments of
Government of Pakistan and Provincial Governments.
1130. The following rules apply to vehicles reserved for the exclusive use of
Provincial Governments or of departments of the Government of Pakistan excluding
vehicles reserved for the Ministry of Railways (Railway Board) and the Railway Police.
1131. The vehicles, together with their electrical and movable equipment and furniture,
will be provided at the cost of the Ministry of Railways (Railway Board). The capital
cost of a vehicle and its equipment will be known as “The capital cost of the vehicle on
the books of the railway and will be the all-in-cost as defined in paragraph 1224 of the
Pakistan Railways Code for the Mechanical Department (Workshops).
1132. The Department or Provincial Government will be responsible for obtaining the
prior sanction of the competent authority to the provision of any reserved vehicle.
1133. Design of all stock must be to the standards laid down by the Railway
Department for rolling-stock on Pakistan Railways and must receive the prior approval
of the Ministry of Railways (Railway Board).
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1134. The Department or Provincial Government will pay the following charges for
each vehicle annually to the Ministry of Railways (Railway Board)–
(i) interest at 12½ per cent per annum on the capital cost of the vehicle
on the books of the railway;
(ii) depreciation at the rate of one per cent per annum on the capital cost
of the vehicle on the books of the railway. Depreciation will not be charged on
any vehicle after it has been in use for 40 years;
(iii) an all-round charge of 4 per cent per annum on the capital cost of
the vehicle on the books of the railway to cover charges for maintenance and
repairs of the vehicle and its equipment; and
(iv) haulage at the prescribed scheduled rates, which will not include
any recurring charge for interest, depreciation or maintenance and repairs.
1137. When it becomes necessary to replace vehicles, or equipment, etc., new stock or
equipment, etc., will be provided at the expense of the Railways. Should replacement
of a vehicle be required by the using Department or Provincial Government while it is
still in good condition and before the expiry of its assumed useful life, namely, 40 years,
the using Department or Provincial Government will be required to pay the railway the
actual cost of converting the replaced vehicle for use as ordinary stock.
1138. The actual cost of work referred to in the preceding three paragraphs includes the
charges detailed in paragraph 1224 of the Pakistan Railways Code for the Mechanical
Department (Workshops), less credit for the depreciated value of all material or
equipment released.
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PAKISTAN RAILWAYS GENERAL CODE
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1139. When a new vehicle has been built in replacement of an existing one, the
interest, depreciation and maintenance and repair charges to be paid annually on the
new vehicle will be calculated in accordance with clauses (i) to (iii) of paragraph 1134.
1140. A pro forma Capital and Revenue Account should be kept for all such vehicles to
see that the recoveries made from the various Departments and Provincial Governments
on account of interest, maintenance and depreciation do not fall short of the actual
expenditure incurred by the railway. One account should be kept for all the vehicles,
but a separate account for individual vehicles may be considered necessary where
there is reasonable doubt that the financial interests of the railway are adversely
affected. The Capital Account should show the capital cost of the saloons, the accuracy
of which should be checked by the Accounts Officer. The Revenue Account should
indicate the expenditure incurred from year to year by the railway, whether in the
workshops or on the line, on the maintenance and repairs of the vehicles. The
expenditure on empty haulage in connection with periodical overhauls and trial runs
incidental to the maintenance of these vehicles should also be included in the Revenue
Account.
Assisted Sidings
1141. When a siding is provided to serve a factory, mill or other industrial premises,
other than a colliery or any mining area, or for the special benefit of another
Government department, the incidence of expenditure will be governed by the terms
and conditions of the agreement which may be executed for the construction of such
siding in accordance with the general rules contained in Chapter XX of the Pakistan
Railways Code for the Engineering Department.
1142. When a building is constructed by the railway administration for the use of
another Department of the Federal Government or for a Provincial Government, the
incidence of the cost of its construction, maintenance and repairs is governed by the
rules contained in Chapter XIX of the Pakistan Railways Code for the Engineering
Department.
1143. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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1201. Transfers within the Pakistan Railways Departments. The transit pay and
allowances of a railway servant proceeding to join an office within the Pakistan
Railways departments are charged to the office to which he is proceeding.
1202. Permanent Transfers to and from other Departments. The transit pay and
allowances of a person transferred permanently to or from another Department
of the Federal Government or Provincial Government are charged to the
Department or Government he is proceeding to join.
NOTE. The pay and allowances including travelling allowance of a railway servant summoned
to give evidence in his official capacity in a criminal court or in a civil court in a case in which
Government is a party are, during the period of his absence, debited to the Pakistan Railways.
1204. Leave and Joining Time Combined with Transfers. The provisions of
paragraph 1201 to 1203 apply also in cases where the person concerned takes
leave either before joining the new office or before rejoining the lending party
and hold good even in respect of joining time admissible under Rule 2137 (c) of
the Pakistan Railways Establishment Code, Vol. II.
1205. Employment of Soldiers and Troops. The following rules govern the
incidence of the cost of troops lent to the Pakistan Railways. The words ‘military’
and ‘troops’ are used to include Pakistan Navy and the Air Force as well as the
Army.
NOTE. The cases in which flag marches come within the scope of this rule will be
decided by the Federal Government.
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PAKISTAN RAILWAYS GENERAL CODE
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NOTE. In addition when troops are employed on duties falling under either clause (a)
or (b) above, Pakistan Railways will be liable for all loss or damage to property
(including military) and also for all pensionary awards made in respect of casualties
arising directly out of the employment.
1206. When soldiers are sent under Military escort from one station to another
to stand trial on a criminal charge they will travel like any other party of soldiers
on duty, under a warrant furnished by the Military authorities, the charge being
met from the Ministry of Defence. When a soldier is conducted by a Police
escort, the charge will be Civil; the warrant issued in such cases should include
the accused as he is a soldier proceeding to a certain place under the orders of
his Military superior and therefore on duty.
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PAKISTAN RAILWAYS GENERAL CODE
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1207. Deleted.
1208. Army in Pakistan Reserve of Officers. Railway servants, who belong to the
Army in Pakistan Reserve of Officers, when called up for training, receive the
emoluments stated in paragraphs 1209 to 1214 below.
1209. When proceeding to carry out their training direct from their civil
appointments, they draw the pay and allowances, which they would have drawn
in their civil appointments but for the training, for the whole period of absence
on such training inclusive of the time spent in transit to and from.
1210. When proceeding to carry out their training while on leave in Pakistan,
they draw the civil leave pay and allowances which they have drawn but for the
training.
1211. When proceeding to carry out their training on the expiry of leave out of
Pakistan taken from their civil appointments but before rejoining their civil
appointments for duty, they draw joining time civil pay from the date of
disembarkation in Pakistan to the date preceding that on which their training
commenced and full civil pay for the period of actual training and the period
spent in journeying to the place of their Pakistan Railways appointments.
1212. For the period of actual training, they receive the military pay and
allowances.
1213. The emoluments drawn under paragraphs 1209 and 1211 are debitable
to the Pakistan Railways and those under paragraph 1212 to the Ministry of
Defence.
1214. If it is necessary to provide a substitute in the place of such an officer
undergoing training, the additional cost will be a charge against Pakistan
Railways estimates.
1215. Reservists of the Pakistan Army. Reservists of the Pakistan Army in
Pakistan Railways employment when called up for periodical military training
will receive military pay and allowances. They will also receive the excess, if
any, of their civil pay under the 'next below' rule over their military pay and
allowances. Any extra expenditure involved will be charged to the Pakistan
Railways and not to the Ministry of Defence.
Note. The intention of the “next below” rule is that a railway servant, out of his regular line,
should not suffer by forfeiting acting promotion which he would otherwise have received had he
remained in his regular line. The fortuitous acting promotion of some one junior to a railway
servant who is out of the regular line will not in itself give rise to a claim under the next below
rule. Before such a claim is established, it should be necessary that all the railway servants senior
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PAKISTAN RAILWAYS GENERAL CODE
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to the railway servant who is out of the regular line have been given acting promotion, and also
the railway servant next below him, unless in any case the acting promotion is not given because
of inefficiency, unsuitability or leave. In the event of one of these three bars being applicable to
the railway servant immediately below the railway servant outside his regular line, then some
other railway servant, even more junior, should have received acting promotion and the railway
servants, if any, in between should have been passed over for one of these reasons.
1216. For the purpose of paragraph 1215, the civil pay in relation to running
staff should be held to mean pay proper under the ‘next below’ rule plus a fixed
percentage not exceeding 55 per cent representing the normal running
allowance drawn by each category of staff under present day conditions.
1217. The orders contained in the preceding paragraph do not apply to cases, if
any, in which the civil pay of the reservist is met from the Ministry of Defence.
1218. Deleted.
1219. Deleted.
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1225. Leave and Joining Time before or after transfer. The principles stated in
paragraphs 1222 to 1224 apply also in cases where the person concerned takes
leave either before joining the new office or before rejoining the lending party,
and holds good even in respect of joining time admissible under Rule 2137 (c) of
the Pakistan Railways Establishment Code, Vol. II.
NOTE. This paragraph does not apply to journeys undertaken in connection with the business
of Pakistan Railways Institutes and Sports Clubs.
Incidence of Leave-salary
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PAKISTAN RAILWAYS GENERAL CODE
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(ii) if the officer does not hold a permanent post in the office and he
proceeds on leave on full pay not exceeding four months and is expected
to return to that office at the end of the leave, the leave-salary should be
debited to that office; and
1230. Deleted.
1231. Open Line Staff Employed on Constructions and Surveys. An open line
railway servant, who proceeds on leave from a construction or survey, will be
considered as having reverted to the open line and his leave-salary will be
charged accordingly. As an exception to this rule, however, if the leave taken is
for a period not exceeding four months and he is posted to the same
construction or survey on return there from, his leave salary should be charged
to that construction or survey.
1232. Persons in Foreign Service. The leave salary in respect of leave taken by
a railway servant while in foreign service is borne by the division / accounting
unit which received the contribution for leave salary.
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PAKISTAN RAILWAYS GENERAL CODE
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NOTE (1). A lending Department or Government is that under which a person first obtains
permanent employment. If he was previously holding a temporary appointment under another
Department or Government, that Department or Government should be regarded as the
borrowing Department or Government. If a person in the permanent service of one Department
or Government is transferred permanently to another Department or Government, the latter
should also be regarded as a lending Department or Government and the leave-salary adjusted
between the lending Departments in the reverse order to that of employment by which the leave
was earned. An important corollary of this principle is that when an officer of the Pakistan Army
under permanent employment of Pakistan Railways is re-transferred temporarily to the Ministry
of Defence for war work, etc., the Ministry of Defence should be regarded as a borrowing
Government / department.
The decision that the Government to which an officer is transferred is not to be regarded as
occupying the position of a lending Government unless and until the officer obtains permanent
employment under that Government is not intended to apply to the temporary officiating service
of an officer under a Government followed by confirmation for the first time under that
Government without interruption of duty. In such a case the temporary or officiating service and
the service after confirmation should be treated as forming one spell of continuous service for the
purpose of distribution of leave-salary and the Government concerned should be regarded as a
“lending Government” for the whole of the continuous service.
NOTE (2). No share of the leave-salary of a railway servant, belonging to the Army in Pakistan
Reserve of Officers, in respect of the leave earned during the period he is called out for Military
training will be debitable to the Ministry of Defence. Similarly, no portion of the leave-salary of a
railway servant in respect of the leave earned during the period he undergoes training with the
Pakistan Territorial Force will be debitable to the Ministry of Defence.
NOTE (4). When the leave salary of a railway servant has to be allocated under this rule
between an original lending Department or Government (vide Note 1 above) and a second
lending Department or Government, it should be debited first to the second lending Department
or Government to the full extent of the leave earned under it and a debit to the first lending
Department or Government will be made only when all leave earned under the second lending
Department or Government has been exhausted. Similarly, if the leave salary has to be allocated
among three lending Departments or Governments, the leave earned under the third or last
lending Department or Government will first be exhausted, then the leave earned under the
second and finally the leave earned under the first or original lending Department or
Government. This principle of debit of leave salary according to the reverse order to that of
employment shall also apply when leave salary has to be allocated among two or more
borrowing Departments or Governments and in respect of different periods of service rendered
by a railway servant under a particular Department or Government. In the latter case, the leave
salary in respect of the leave earned in each period of service under the particular Department or
Government will be dealt with separately.
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PAKISTAN RAILWAYS GENERAL CODE
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NOTE (5). The whole cost of leave salary of officers of Director General Audit, Railways
deputed in the Pakistan Railways for audit, will be borne by the Auditor General of Pakistan.
NOTE (6). When a railway servant is granted an extension of service and the whole of the
leave at his credit on the date of compulsory retirement lapses under 2127-R and no leave is
carried forward on extension of service, the Government for whose benefit the extension is
sanctioned will bear the entire charge for leave-salary in respect of the leave earned by him
during the period of extension, any liability of any Government on that date as shown in his
subsidiary leave account being automatically cancelled. When, however, such a railway servant
carries forward any leave on extension of service, such liability continues, but only in respect of
the leave actually carried forward.
1233-A. Deleted.
1233-B. Deleted.
1234. When “leave not due” is granted to Pakistan Railways servant while in the
service of Federal Government Department or a Provincial Government, the
borrowing Department or Government sanctioning the leave will bear the
charge on account of such leave in the first instance in all cases, but if the
railway servant on return from such leave is transferred back to the Pakistan
Railways before the “leave not due” taken by him is completely wiped out, such
readjustment of the charge may be made as may be agreed upon by the
Departments or Governments concerned and Pakistan Railways.
1235. Deleted.
1236. Deleted.
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Incidence of Pensions
1237. The share of pensions sanctioned on or after the 3rd September 1929 to
persons who have not served exclusively in the Pakistan Railways is charged to
A04101 “Pension — Civil” and A04102 “Commuted Value of Pension — Civil”
proportionately to the length of service in the Pakistan Railways.
NOTE (1). For the purpose of this paragraph, compassionate allowances [see Rule 2310 of the
Pakistan Railways Establishment Code, Volume II] are treated as pensions.
NOTE (1). In the case of pensions which are earned by total service including leave the
pensionary liability should, subject to these rules, be distributed among the employing
Governments or Departments in proportion to the periods for which the Government servant
concerned has drawn pay or leave-salary from each Government or Department.
NOTE (2). Service under a Government includes periods for which a Government servant drew
pay or leave-salary from that Government.
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NOTE (3). Foreign service should be treated as service under the Government which received
or remitted, as the case may be, the contributions for pension in respect of such service.
1240. Deleted.
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1243. Deleted.
1244. Wound and Injury Pensions. Extraordinary pension granted for an injury is
chargeable to the Department or Government under which the recipient was
serving when the injury was received.
NOTE. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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pensions which are not subject to revision after retirement. That is to say,
the civil share of a divisible pension debitable to Pakistan Railways will
be extinguished by credit of the commuted value of that share to Ministry
of Defence by debit to Pakistan Railways, the adjustment being made as
and when each case arises. The Ministry of Defence’s Account Officer
will report periodically to the Provincial Accountant General the amount
of pensions paid in respect of cases where the arrangement between the
Federal and the Provincial Governments concerned for the adjustment of
pensions is with reference to actual payments.
(5) Deleted.
Thus, if, out of a pension of Rupees 400 per month which is apportioned
as follows:
Rupees
Government A .. .. .. .. .. .. 80
Government B .. .. .. .. .. .. 100
Government C .. .. .. .. .. .. 220
Rupees 100 is commuted, the commutation will have the effect of extinguishing
the share of Rupees 80 debitable to Government A and reducing from Rupees
100 to Rupees 80 the share debitable to Government B.
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PAKISTAN RAILWAYS GENERAL CODE
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NOTE. The term “gratuity” used in this and the two succeeding paragraphs includes also
contribution to General Provident Fund.
Years of service on Department A and B Gratuity actually drawn Pay last drawn on Department B
x x minus portion to be borne by
Total Years of Service Pay last drawn on the department last served Department A
Years of service on Department A, B & C Gratuity actually drawn Pay last drawn on Department
x x minus portion to be borne by
Total Years of Service Pay last drawn on the Railway last served Department A & B
Illustration. In the case of a gazetted railway servant, say with 10 years service on
department A, 10 years on department B, 10 years on department C and 2 years on
department D, the pay last drawn on each department being Rupees 600, Rupees
1,200, Rupees 2,000 and Rupees 2,500 respectively, the apportionment of the retiring
gratuity of Rupees 25,000 will be as follows:
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(2) Deleted.
1249. For the purposes of the preceding paragraph, the service rendered by a
railway servant under a foreign employer, a Provincial Government or another
Department of the Federal Government or on a Construction or Survey will be
deemed to be service rendered on the Pakistan Railways or other Department of
the Federal Government or Provincial Government which received the
contribution towards commutation / gratuity in respect of such employment.
1249-A. Deleted.
1251. Deleted.
1252. Deleted.
1253. Deleted.
1254. Deleted.
1254-A. Deleted.
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1255. Deleted.
1256. Deleted.
1257. Deleted.
1258. Deleted.
1259. Deleted.
1260. Deleted.
1261. Deleted.
1262. Deleted.
1263. Deleted.
1264. Deleted.
1264-A. Deleted.
1265. Deleted.
1266. Deleted.
(b) Deleted.
(c) Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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1269. Pakistan Railways Police (PRP) under the control of Inspector General of
Police, Pakistan Railways will ensure the law and order situation, beef up
security and exercise powers against land mafia for encroachments on the land
of Pakistan Railways and against crimes on running trains and on Railway
Stations to maintain smooth and uninterrupted operations of trains. All costs will
be charged against the budget allocated separately for the Pakistan Railways
Police at the disposal of Inspector General of Police, Pakistan Railways. In some
strategic areas, which fall under the jurisdiction of Pakistan Railways Police,
police staff under the control of District Police is employed for specific functions.
(ii) Deleted.
(iii) The full cost of rent of quarters for ‘Order’ staff proper.
(iv) Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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(ii) The control of vehicular and other traffic in the station compound.
(v) The arrest of those found committing nuisances and keeping the
station premises clear of idlers and beggars.
(vii) The removal of bodies of persons dying in the train and on station
premises and conveyance to hospital of sick passengers.
1272. The staff solely employed on Order’ duties proper, chargeable to Pakistan
Railways estimates, will consist ordinarily of the rank and file of head constables
and constables, but in some provinces may include certain subordinate ranks of
supervising officials. Where no clear classification of the rank and file can be
made, a proportionate calculation must be arrived at, according to the time
spent on either duty, but no attempt should ordinarily be made to extend this
principle to the supervising staff.
1273. The supervising staff will include all officers up to and including
Superintendents of Pakistan Railways Police, but ordinarily not Deputy Ins-
pectors-General or Inspectors-General of Police or their Assistants.
1274. When additional police are employed on ‘Order’ duties proper, the
charges incurred by the Provincial Government will be billed for separately.
1275. The debits will be based on yearly actual expenditure and the total
liabilities for any one year will be payable by the Pakistan Railways during that
year.
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1276. For convenience of accounting, however, the recoveries for the first three
quarters of a year will be made on the basis of the budget estimate of the
province concerned and those for the fourth quarter, which are adjusted in the
accounts for June, will be based on the revised estimate of the year of the
province concerned and will include any adjustments which might be necessary
in respect of the previous three quarters on account of the difference between
budget and revised estimate figures, so that the total recovery for the four
quarters will be equal to the amount provided in the revised estimate. Any
difference between the revised estimate and actuals for the year will be adjusted
in the following year.
1278. Bills for the cost of ‘Order’ police employed on Pakistan Railways will be
sent by Provincial Governments direct to the Pakistan Railways Administration
concerned. On Pakistan Railways, the debits raised by the Provincial
Governments will, after verification, be brought to account in the books in full,
the difference, if any, between the amounts adjusted and the fixed lum-sum
contribution which the Pakistan Railways is liable to pay for police under the
existing arrangements, being taken into account in calculating surplus profits.
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(ii) Repair and maintenance of furniture, typewriters and other office appliances;
(i) Taxi hire to gazetted officers and conveyance charges, etc. paid to non-gazetted
staff for journeys on duty.
(iv) Office sweepers, whether whole time servants or not, provided they are not
entitled to service gratuity.
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CONTINGENT CHARGES
(v) Employees in Pay Scale 1 - 4 as office chowkidars, malis and grass cutters, if
they are not entitled to service gratuity and are specially permitted by the Ministry
of Railways (Railway Board) to be charged to contingencies.
1304. The contingent charges may be broadly divided into two classes, viz., ordinary
and special contingencies. Charges coming under each of these classes may be
recurring or non-recurring.
Special Contingencies
(ii) Charges, the bills for which require the counter-signature of the head of the
department, such as charges on account of taxi hire.
(iii) Unusual charges that require the special sanction of a superior authority, such
as entertainment expenses on special occasions.
1306. Uniforms and Protective Clothing (A03906). Provision for clothing and other
articles for staff in Pay Scale 1 - 7 employed in the office of the Ministry of Railways
(Railway Board) and subordinate and attached offices, is regulated by the rules
prescribed by the Ministry of Railways (Railway Board) from time to time.
1307. Provision for uniform and protective clothing to subordinates (Employees in Pay
Scale 1 - 15) employed on open lines of Pakistan Railways is regulated by the Dress
Regulations issued by General Manager.
1308. Employees in Pay Scale 1 - 7 in offices other than those covered by Rules 1306
and 1307 may be supplied uniforms by heads of offices on the scale and subject to the
conditions prescribed by the General Manager of Pakistan Railways for similar open
line staff located at the place.
1309. Subject to any special orders of the Ministry of Railways (Railway Board) or the
General Manager as the case may be, such employees in Pay Scale 1 - 7 who are not
entitled to uniforms but whose duties, in the opinion of the head of the department,
render the supply of protective clothing necessary, may be provided with such clothing
costing Rupees 500 a year or Rupees 1,000 every second year and with a blanket
costing Rupees 400 every year.
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1310. The charges must be brought together in the contingent bill in such a manner as
to enable the Accounts Officer to see that the total cost is within the limit prescribed,
and that the rules have been observed.
1311. Charges for clothing and other articles for supply to employees in Pay Scale 1 - 7
should be supported by a certificate to the effect that the incumbents of the
appointments held by the employees in Pay Scale 1 - 7, for whom clothing, etc., are
charged, have not been supplied with them during previous months (according to the
prescribed life of the clothing, etc., charged for). Full details as to the number of
clothing, or other articles, and the rate at which paid for, should also be stated in the
bill.
Ordinary Contingencies
(b) The power vested under these rules in the General Manager may also be
exercised by the following authorities in respect of their offices and the offices under
their control:
(c) The General Manager and the authorities detailed in clause (b) above may
redelegate all or any of their powers to authorities subordinate to them.
1315. Hire of Vehicles including Travelling Allowance — Non—Gazetted Staff. (a) Van
or bus hire may be allowed to non-gazetted staff when they are required to attend office
on Sundays and other holidays.
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CONTINGENT CHARGES
(b) In places where there are no van or bus services, other suitable conveyance hire
may be allowed on the conditions stated in clause (ii) of Rule 1317 below, when the
persons concerned are called to office from their homes without notice.
1317. When necessary, bona fide charges on account of conveyance hire incurred by
non-gazetted staff in the performance of their duty may be paid to them, in addition to
any travelling allowance that may be admissible under the rules, subject to the
following conditions:
(i) that the concession is limited to subordinate staff when visiting offices at a
considerable distance from each other or from the railway station or when attending
court as a witness on behalf of Pakistan Railways;
(ii) that the amount does not exceed the charges which would be payable for the
ordinary means or conveyance available in the locality suitable to the position of
the subordinate concerned; and
(iii) that no mileage allowance is drawn for the journey for which the conveyance is
engaged.
1318. Communication Charges. Payment for value payable parcels can be passed as
ordinary contingent charges. Payment for postal commissions on remittances by money
order should ordinarily be borne by the payee, but unavoidable charges on this account
may be recorded against contingencies (postage charges) under the orders of the head
of the office. The postage charges will be recorded under the account head “Postage
and Stamps (A03201)”. Bills for telephone and fax, etc. will be recorded under the
account head “Telephone and Fax (A03202)”.
1319. No charges shall be entered in any contingent bill for any postage labels other
than service postage labels, except in the case of postage stamps required for letters or
other articles to be sent to foreign countries.
1320. Deleted.
1321. Deleted.
1322. Deleted.
1323. Deleted.
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1324. Stationery (A03901). Except as provided in Rules 1325 and 1326 all stationery
shall be obtained through the Chief Controller of Purchase. Fountain pens and other
costly articles of stationery shall not be purchased at public expense.
1325. To meet urgent and unforeseen requirements, the General Managers of Pakistan
Railways may purchase locally stationery stores up to Rupees 5,000 in each case,
subject to a limit of Rupees 50,000 per annum. In similar circumstances, the General
Manager may also purchase an article of printing stores, or any number of similar
articles at one time, up to Rupees 10,000 in each case.
1326. When it is inconvenient to obtain stationery stores through the agency of the
Chief Controller of Stores, petty local purchases may be made by heads of departments
up to Rupees 500 in each ease, subject to a limit of Rupees 5,000 per annum. This
power shall not be redelegated to any lower authority without the sanction of the
Ministry of Railways (Railway Board).
1327. The authorities empowered to make local purchases shall carefully observe the
general rules which have been issued by the Ministry of Railways (Railway Board)
laying down the policy to be followed in making purchases of stationery and printing
stores.
1328. Deleted.
1329. Deleted.
1330. Deleted.
1331. Deleted.
1332. Deleted.
1333. Deleted.
1334. Repair of Computers, Computing Machines, etc. The Pakistan Railways may
enter into agreements with the leading makers of computers, photocopier and other
computing machines, etc. for the maintenance of all machines. Offices will pay from
contingencies, at the rates fixed, for the maintenance of above machines. Where such
contracts have been made, the repair of computers, photocopier, etc. by any other firm
is prohibited. During the continuance of the agreements term and conditions as agreed
will be followed.
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1335. Deleted.
1336. Deleted.
1337. The rates shown in the bills submitted by the company for spare parts should be
verified with the price lists received from the Main Stationery depot, Moghalpura. It is
important that the correct part numbers should be shown by the repairers in their bills.
1338. Where no contract or approved price list for spare parts exists, Divisional
Superintendents and Heads of Departments are authorized to make their own
arrangements for repairs.
1339. Deleted.
1340. Deleted.
1342. Other Stores. The head of an office, must obtain all stores by an indent on the Chief
Controller of Stores, unless he has been permitted to obtain them himself by the
General Manager of Pakistan Railway.
1343. Printing and Publications (A03902). Pakistan Railways has its own printing
presses, and printing and binding work of all offices of Pakistan Railways should be
done there, the character of printing and binding for each class of publication being
determined in accordance with rules locally in force. When Pakistan Railways press is
unable to undertake work on account of pressure of work or lack of suitable facilities,
the order for the execution of the work may be placed with a private press with the
sanction of the General Manager, or that of the head of department if power in this
respect has been delegated to him by the General Manager.
1344. Printing and binding work of other offices should be done according to the rules
for printing and binding issued by the Chief Controller of Stores.
1345. Offices the cost of whose printing and binding work does not ordinarily exceed
Rupees 1,000 a year should have such work done locally at private presses, and charge
it to their appropriation for contingencies, provided that expenditure on any single item
does not exceed Rupees 500, and the total expenditure for the whole year does not
exceed Rupees 1,000.
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1347. Deleted.
1348. Deleted.
1349. Deleted.
1350. For maps supplied by the Survey Department separate rules have been issued by
the Chief Engineer (Survey and Construction).
1351. News Papers, Periodicals and Books (A03905). Books and newspapers or other
periodical publications whether published in or out of Pakistan shall not be purchased,
or subscribed for, at the public expense by any public officer without the previous
sanction of the General Manager.
1352. The General Manager and lower authorities to whom he may delegate powers in
this behalf, should make their own arrangement direct with the agent or publishers for
the supply of such newspapers, periodicals and books as may be required for their use
and for the use of officers subordinate to them.
1353. The sanction for the supply should be communicated to the Accounts Officer
who will check the charges in the same way as other items of recurring contingent
expenditure.
1354. Deleted.
1355. Purchase of Drugs and Medicines (A03927). Charges in connection with purchase
of drugs and medicines and other medical treatment including anti-rabic treatment
vaccinations, etc. of Pakistan Railways servants will be governed by the rules on the
subject contained in the Pakistan Railways Establishment Code.
1356. Recurring Charges. Except as otherwise provided in these rules, no charge which
binds Pakistan Railways beyond a single payment may be incurred without the sanction
of the General Manager.
Note. A General Manager may authorize Heads of Departments and Divisional Superintendents to
sanction the payment of occupancy cost for buildings occupied as offices and the installation of
telephones in offices and residences of officers and subordinates under their control.
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1357. For contingencies of their own offices the Secretary, Railway Board may sanction
recurring charges in each case up to a limit of Rupees 5,000 a year.
1358. All other officers authorized to draw contingent bills may incur recurring
contingent charges other than those specified in Rules 1359 to 1361, up to Rupees 500
per month and to six months’ duration, subject only to the existence of the necessary
allotment and to any restriction which the General Manager may impose.
1359. Deleted.
1360. Heads of offices may make small monthly payments to daftries not exceeding
Rupees 1,000 per month for making paste, ink, bindings, etc.
1361. Small charges the amount of which may be determined by the head of the office,
may be incurred for the washing of towels, and the purchase of towels, soap and other
closet requisites for the use of gazetted officers.
1362. Bills for Contingent Expenditure. Bills should be prepared separately for ordinary
and special contingencies. In regard to periodical charges and scale regulated
contingencies, it should be stated when the charges were last incurred, to enable the
Accounts Officer to see that the expenditure has not been incurred before the expiry of
the prescribed period. The sanction of competent authority should be quoted in cases in
which superior sanction is necessary for incurring expenditure. All contingent bills
containing charges for miscellaneous supplies should bear a certificate that the articles
have been received in good condition and entered in the stock account.
1363. Vouchers of Contingent Expenditure. The limit below which bills need not to be
forwarded to the Accounts Office in support of the voucher should be fixed in
consultation with the General Manager, but all bills which are not submitted to the
Accounts Office should be defaced and cancelled in such a way that they cannot be
used again in support of claims against Pakistan Railways. All bills for Rupees 500 or
more must be submitted to the Accounts Office in support of the payment.
1364. Duties of the Drawing Officer. The drawing officer is expected to exercise the
same vigilance over contingent expenditure as a person of ordinary prudence would
exercise in spending his own money. He should further see that the bills are in proper
form, have been received by the proper person and have been so made out that a
second claim against Pakistan Railways for the same charge is impossible, that the
expenditure is absolutely necessary for the efficient management of the office or the
performance of the service to which it relates, that the rates are not uneconomical, that
the sanction of higher authority is not required under the financial restrictions laid
down in any rules or orders issued by competent authority and, where necessary, the
requisite sanction is obtained and quoted in the bill in support of the charge and that
adequate budget provision exists to cover the expenditure involved.
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PAKISTAN RAILWAYS GENERAL CODE
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(i) Payment by the officer incurring the expenditure out of the imprest or
permanent advance allowed to him.
(ii) Payment by the Accounts Officer direct to the supplier, on the authority of the
officer competent to incur the expenditure and on receipt of proof of supply. In
such cases, the firm's bill and receipt should be sent in original to the Accounts
Office.
(iii) Payment by the head of the office on receipt of money from the Accounts
Office.
No money should be obtained from the Accounts Office unless it is required for
immediate disbursement, and adjustment bills supported by necessary invoices of
supplier and payees' receipts should be sent to the Accounts Office immediately
after disbursement.
(iv) Book adjustment by the Accounts Office when supplies have been made by
another department / accounting unit of Pakistan Railways.
In such cases the rules of adjustment prescribed by supplying departments should
be followed. If any such rules prescribe cash payment, the procedure will be as in
(ii) above. For supplies from the Pakistan Railways Stores or other accounting unit
of Pakistan Railways to the other accounting units, the rules on the subject should
be followed.
(v) The charges for service postage stamps are drawn on separate contingent bill
forms in the usual way, and separate cheques therefor are issued by the Accounts
Officer in favour of the officer who supplies the stamps. Cheques so issued are not
subject to any special minimum amount.
Note. Deleted.
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1367. The control of expenditure against the budget allotment for “office
contingencies” should be exercised by the Heads of Departments and Divisional
Superintendents with the help of the Allocation Registers maintained in the Accounts
Office.
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20 October, 2011
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1401. General. The term “Bank” / Treasury used in this chapter means the State Bank
of Pakistan, and includes any office of the State Bank of Pakistan.
Obverse of form
14.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
Date of realization as
per entry in cash book Account to be
Particulars of items Amount
or cash account credited
Rupees
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
1404. Remittance of Station Earnings. The procedure for the payment of station
earnings into treasuries or the bank and for their remittance to the Pakistan Railways
Cash Office is prescribed in the Pakistan Railways Code for the Traffic Department in
paragraph 2144 et seq.
(i) Deleted.
(ii) The Financial Adviser and Chief Accounts Officer, with the prior approval of
the Ministry of Railways (Railway Board), is empowered to employ a system
under which cash receipts at stations are utilized to a limited extent for the
payment of expenditure of Pakistan Railways (e.g., payment of claims for
compensation of goods lost or damaged, disbursement of pay and travelling
allowances with a view to accelerate payment of such charges, payment of
wages in certain specified cases under the Payment of Wages Act).
(iii) In any other case, with the prior approval, general or special, of the Federal
Government.
Note. The General Manager of Pakistan Railways, if he considers it absolutely necessary, may, in
consultation with his Financial Adviser and Chief Accounts Officer, order the appropriation of
departmental receipts for urgent departmental expenditure necessitated by floods, earthquakes and
accidents.
1405-A. Deleted.
1406. Cancelled.
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1408. Such cheques should, in all cases, be crossed. Until, however, a cheque has
been cleared, Pakistan Railways administration cannot admit that payment has been
received and consequently final receipts will not be granted when a cheque is
tendered. A receipt for the cheque (only) will be given in the first instance, but if the
person making payment so desires, a formal payment receipt should be sent by post to
his address after the cheque has been cleared.
1409. In the event of such a cheque being dishonoured by the bank concerned on
presentation, the fact will be intimated at once to the tenderer, but Pakistan Railways
cannot accept any liability for loss or damage which may possibly occur as a result of
delay in intimating that the cheque has been dishonoured.
Cash Imprests
1410. An imprest is a standing advance of a fixed sum of money placed at the disposal
of an individual to meet petty office expenses and emergent charges which cannot be
foreseen. Emergent petty advances may also be made, on the responsibility of the
imprest holder, out of imprest money placed at his disposal.
1411. The amount of an imprest must not be larger than is absolutely necessary. It
should be reckoned at the lowest possible figure calculated to suffice for meeting
charges of the nature referred to in the preceding paragraph and should be fixed in
consultation with the Financial Adviser and Chief Accounts Officer who will advise as
to the appropriate amount of the imprest.
1412. Subject to the provisions of the previous paragraph, the General Manager will
have full power to sanction imprests. He may redelegate his power in this respect to
authorities subordinate to him, on such conditions as he may think fit to impose. The
Chief Engineer of Pakistan Railways, under construction may similarly sanction cash
imprests up to an amount not exceeding Rupees 5,000 in each case. In case of other
offices, the grant of an imprest will require the sanction of the Ministry of Railways
(Railway Board).
1414. The arrangements for the safe custody of the imprest money rest entirely with the
imprest holder and he must at all times be ready to produce the total amount of the
imprest in vouchers or in cash.
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PAKISTAN RAILWAYS GENERAL CODE
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1415. The imprest account (Form E. 1411) should be kept in duplicate, the counterfoil
being kept by the imprest holder and the original, supported by the necessary vouchers,
forwarded to the Accounts Officer from time to time as the holder of the imprest may
require it to be replenished. The account should be closed ordinarily on the 27th of
each month and recouped before the end of the month so as to ensure, as many as
possible, of the month’s transactions being included in the accounts.
1416. The following rules should be observed by all Pakistan Railways servants who are
required to receive and handle cash.
1417. Cash Book. Each Pakistan Railways servant receiving money on behalf of
Pakistan Railways should maintain a Cash Book.
1418. All cash transactions should be entered in the Cash Book as soon as they occur,
and attested in token of check.
1419. The Cash Book should be closed regularly and completely checked. At the end
of each month, the Officer-in-charge of the Cash Book should personally verify the cash
balance in the Cash Book and record a signed and dated certificate to that effect.
1421. Transport of Cash. The employment of Naib Qasids to fetch or carry money
should be discouraged. When it is absolutely necessary to employ class IV staff for this
purpose, men of some length of service and proved trustworthiness should only be
selected and, in all cases, when the amount to be handled is large, more than one
messenger accompanied by a police escort should be employed.
1422. Custody of Cash. Pakistan Railways servant who handles Pakistan Railways
money should not, except with the special sanction of the head of the office, be
allowed to handle also in his official capacity money which does not belong to Pakistan
Railways. Where under any special sanction, Pakistan Railways servant deals with both
Pakistan Railways and non-Pakistan Railways money in his official capacity, the
Pakistan Railways money should be kept in a cash box separate from the non-Pakistan
Railways money and the transactions relating to the latter should be accounted for in a
separate set of books and kept entirely out of Pakistan Railways account.
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PAKISTAN RAILWAYS GENERAL CODE
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1423. In the case of payments into treasuries, the disbursing officer should compare the
Treasury Officer's receipt on the challan with the entry in the cash book before attesting
it, and when such payments are appreciable, he should obtain from the treasury a
monthly list of payments which should be compared with the postings in the cash book.
1424. Public money not in the custody of a treasury, should be kept in strong treasure
chests and secured by two locks of different patterns. All keys of the same lock should
be kept in the same person’s custody and as a general rule, the keys of one lock should
be kept apart from the keys of the other lock and in a different person's custody when
practicable. When there is a police guard, the officer-in-charge of such guard should be
entrusted with the custody of the keys of one lock. The chest should never be opened
without both the custodians of the keys being present. The officer-in-charge of the
police guard (where such guard is provided) should always be present when the
treasure chest is opened and until it is again locked.
Cheques
1425. All funds required for expenditure on Pakistan Railways will be obtained from
the Bank by cheques to be issued by Financial Adviser and Chief Accounts Officers or
Officers duly authorized by them.
1426. Cheque Books. A separate cheque book should be used for each office of the
Bank. Each cheque book must be kept under lock and key in the personal custody of
the drawing officer who, when relieved, should take a receipt for the correct number of
cheques made over to the relieving officer. The loss of a cheque book or blank cheque
form should be notified promptly to the Bank with whom the disbursing Officer
concerned has a drawing account.
1427. Writing of Cheques. All cheques should have written across them in words, at
right angles to the type, a sum a little in excess of that for which they are granted : thus:
“under thirty thousand rupees” will mean that the cheque is for a sum not less than
Rupees 29,000, but less than Rupees 30,000; and similarly “under eight hundred
thousand rupees” will mean that it is for less than Rupees 800,000, but not less than
Rupees 700,000. No abbreviations such as “eleven hundred” for “one thousand one
hundred” should be used. The amount should be written in the manner prescribed for
vouchers in paragraph 1453. The drawer of a cheque in which these words occur
should therefore so write as to make the fraud impossible. The cross entry is not
necessary if the amount in words is typed perforated by a special cheque writing
machine.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
1429. Crossing of Cheques. (a) All Cheques drawn in favour of Government officers /
officials and departments in settlement of Government dues should always be crossed
“A/c payee only”.
(b) Cheques drawn in favour of corporate bodies, firms or private persons should always
be crossed. Where the payee is believed to have a banking account further precautions
should be adopted where possible by crossing the cheque “specially” (instead of by the
“general” crossing “…………………….......& Co.”) by quoting the name of the bank
through which the payee will receive payment and by adding the words “A/c payee
only”. These instructions regarding the method of crossing of cheques are applicable in
all cases where the use of crossed cheques is prescribed.
(c) Deleted.
1430. An advice (Form I) should be sent to the Bank for each cheque which is issued.
As a general rule, cheques should not be issued for a sum less than Rupees 100 unless
this is permissible under the provisions of any law or rule having the force of law.
1431. Deleted.
1432. Every cheque in favour of any person must be made payable to “order” only.
1433. Ordinarily, a cheque payable to order is not cashed by the Treasury Officer
unless it is receipted by the payee himself or other person in whose favour it is regularly
endorsed for payment. In special cases, when the head of an office is unable himself to
receipt cheques payable to his order, owing to his being absent on tour or for other
causes, and when he considers that strict compliance with the ordinary rule would
cause inconvenience, he may specially authorize in writing a Gazetted Officer
subordinate to him to endorse for him cheques drawn in his favour by his official
designation.
1434. When a public officer sends a cheque to a treasury not for cash payment, but for
credit of its amount in the treasury accounts, he must, before endorsing the same, add
the words “Received payment by transfer credit to —————————————“. Omission to do this
facilitates fraudulent appropriation of money.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
1435. Cancellation of Cheques. Cheques shall be payable at any time within three
months after the month of issue or 30th June whichever is earlier; thus a Cheque
bearing any date in January is payable up to 30th April. Should the currency of a
cheque expire owing to its not being presented within three months after the month of
its issue, it may be returned to the drawer who will destroy it, and draw a new cheque
in lieu thereof. The fact of the destruction and the number and date of the new cheque
should be recorded on the counterfoil of the old cheque, and the number and date of
the old cheque that is destroyed should be recorded on the counterfoil of the new one.
The fact of the new cheque having been issued should be entered on the date of issue
in red ink parenthetically in the cash book, but not in the column for payment. A note
should also be made against the original entry in the cash book.
1437. If a Disbursing Officer is informed that a cheque drawn by him has been lost, he
may address the Bank or Treasury Officer drawn on, forwarding for signature a
certificate in the form below. If, after search through the lists of cheques paid, the Bank
or the Treasury Officer finds that the cheque has not been cashed, he will sign and
return the certificate. The Disbursing Officer will enter in his account the original
cheque as cancelled and may issue another.
Certified that Cheque No…………....dated. . . . . . . . . . . . . . . . . . . . . . for Rupees………………………
reported by the........ (Disbursing Officer) to have been drawn by him on this treasury/bank in favour
of……………has not been paid, and will not be paid if presented hereafter.
…………………………..
Dated …………20 .
Treasury Officer,
State Bank of Pakistan
1438. Date of Payment by Cheque, Money order, or Postal order, etc. If a payment is
made by cheque and the cheque is honoured on presentation, the payment shall be
deemed to be made on the date the cheque is handed over to the payee or the person
authorized to give a legal quittance on his behalf.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
If the payment is not made in person but by post, the payment shall be deemed to be
made on the date of dispatch of cheque, money order or postal order, etc., if payment
by post is made at the request of the payee, otherwise on the date the cheque, money
order or postal order, etc., is received by the payee.
Provided that where a cheque is marked as not payable before a certain date (post
dated Cheque), the payment shall not be deemed to have been made until the date on
which it becomes payable.
Note. Demand drafts shall not be distinguished from cheques for the purpose of this rule.
1439. Deleted.
1440. Deleted.
Government Drafts
1441. Deleted.
1442. Deleted.
1443. Deleted.
1444. Deleted.
1445. Deleted.
1446. Deleted.
1447. Deleted.
1448. Deleted.
1449. Deleted.
1450. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
Vouchers
1452. Printed forms. Forms of vouchers printed in English should be adopted as far as
possible; but when from any circumstances, a vernacular voucher is unavoidably
necessary, a bilingual form should be used. When the use of a purely vernacular
voucher is unavoidable, a brief abstract should be endorsed in English under the
signature of the preferring officer stating the amount, the name of the payee, and the
nature of the payment.
1453. Amounts in Words. All vouchers must be filled in and signed in ink. The amount
of each voucher should, as far as whole rupees are concerned, be written in words as
well as in figures. The word “only” should be inserted after the number of whole rupees
as in the following examples and care should be taken to leave no space for
interpolation:
1454. Corrections. All corrections and alterations in the total of a voucher should be
attested by the dated initials of the person signing the receipt as many times as such
corrections and alterations are made; any corrections in the orders of payment must be
attested in the same way by the officer issuing the order. No document bearing an
erasure can be accepted and payment of such vouchers should be refused and a fresh
voucher called for. Corrections and alterations in orders of payment drawn by officers
on the Bank should be attested by their full signature.
1455. Allocation. The correct head of Chart of Accounts should be recorded on each
voucher by the drawing officer. This head of account should also show whether the
expenditure is Charged or Other than Charged and should mention the Fund from
which payment are being made.
1456. Signature. Unless the Ministry of Railways (Railway Board) have expressly
authorized it in the case of any specified office, no payment may be made on a voucher
or order signed by a clerk instead of by the head of an office, although in the absence of
the latter the clerk be in the habit of signing letters for him. Nor may any moneys be
paid on a voucher or order signed with a stamp. When the signature on a voucher is
given by a mark or seal or thumb impression, it should be attested by some known
person. Vernacular signatures must always be transliterated.
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PAKISTAN RAILWAYS GENERAL CODE
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1457. The head of an office may authorize any gazetted officer serving under him to
sign a bill, voucher, or order, for him, communicating the name and the specimen
signature of the officer, to the Accounts Officer. This will not, however, relieve the head
of the office, in any way of his responsibility for the accuracy of the bill or for the
disposal of the money received in payment. Bills requiring previous countersignature
will not be paid if presented without such countersignature.
1458. Sanction. When bills are presented on account of charges incurred under any
special orders, the orders sanctioning the charges should be quoted. The authority
under which deductions are made in a bill should also be quoted.
1459. Dates of payment. Dates of payment should, when possible, be noted by the
payees in their acknowledgments in vouchers, acquittance rolls, etc. If, for any reason,
such as illiteracy, on the presentation of receipts in anticipation of payment it is not
possible for the dates of payment to be noted by the payees, the dates of actual
payment should be noted by disbursing officer on the documents under their initials,
either separately for each payment or by groups as may be found convenient.
1461. Erasures. Erasures and over-writings in any account, register, schedule, voucher
or cash book are absolutely forbidden; if any correction be necessary, the incorrect
entry should be cancelled neatly in red ink and the correct entry inserted. Each such
correction or interpolation deemed necessary should be authenticated by the head of
the office setting his dated initials against each.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
1462. Responsibility for overcharges. Officers drawing bills, pay orders, etc., are
responsible for the correctness of the amounts charged therein. In the case of bills and
pay orders which are not checked by the Accounts Officer before payment, the
responsibility for any overpayment which may result from an erroneous charge, also
devolves upon the drawing officers.
1463. Vouchers exempt from stamp duty. Receipts for all gross amounts exceeding
Rupees 500 must be stamped but the following are exempt:
(a) Deleted.
(h) Receipts given by or on behalf of any society registered under the Co-
operative Societies Act or by any officer or member of any such society and
relating to the business of the society.
1464. All cheques are exempt from stamp duty. For other documents which are free
from stamp duty, the list of exemptions in Schedule I of the Stamp Act should be
consulted.
1465. Vouchers requiring stamp duty. Receipts for advances taken by Pakistan
Railways servants do not come under any of the exemptions mentioned above, and are,
therefore, chargeable with stamp duty under the general rules.
1466. 'Rounding off’ Rupees in Accounts. The transactions of the Pakistan Railways
will be taken to the nearest Rupee, fifty paisa and over being treated as one whole
Rupee and amounts less than fifty paisa being omitted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIV
(i) Deleted.
(ii) Deleted.
(iii) Deleted.
(iv) Deleted.
14.13
PAKISTAN RAILWAYS
CHAPTER XV
20 October, 2011
9.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
CONTENTS
30
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
Advances
1501. General. The rules regulating the grant of advances to railway servants
are laid down in the following paragraphs. In the case of temporary employees
or in cases not covered by these rules, the grant of an advance will require the
sanction of the Ministry of Railways (Railway Board).
1503. Interest on Advances. The rate of interest in the case of interest bearing
advances shall be such as may be prescribed by Government each year for such
advances. The interest will be calculated on balances outstanding on the last day
of each month. When an advance is drawn in more than one installment, the
rate of interest recoverable is determined with reference to the date on which the
first installment is drawn.
1504. Conditions for Repayment. All advances are subject to adjustment by the
railway servants receiving them in accordance with the rules applicable to each
case. When an advance is adjustable by recovery, the amount to be recovered
monthly should not be affected by the fact of a railway servant going on leave of
any kind with full pay or half pay. It is, however, open to a head of department
to order a reduction in any case in which he deems it right to do so.
1507. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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1514. Deleted.
1517. The advance of pay should be recovered from the pay of the railway
servant in three equal monthly installments beginning with the month in which a
full month's pay is drawn after the transfer. The amount of advance to be
recovered should be fixed in whole rupees. The advance of travelling allowance
should be recovered, in full, on submission of the railway servant’s travelling
allowance bill.
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PAKISTAN RAILWAYS GENERAL CODE
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1519. When a single lump sum is drawn to cover the travelling expenses both
of the railway servant himself and of his family, it may be adjusted by the
submission of more than one bill if it so happens that the members of the family
do not actually make or complete the journey with him. In such a case, the
railway servant should certify on each adjustment bill submitted by him that a
further bill in respect of the travelling allowance of the members of his family (to
be specified) who have not yet completed the journey will be submitted in due
course and is expected to include an amount not less than the balance of the
advance left unadjusted in that bill.
1520. Advances for Law Suits. Advances may also be granted for the conduct of
law suits to which Government is a party; but no advance should be made to a
railway servant the legal proceedings against whom have been taken at the
instance of Pakistan Railways administration. The amount of advance should be
such as is absolutely necessary for the conduct of the law suit and should be
drawn and accounted for under account head F02113 “Account with
Government Servants”.
1521. Advances for Anti-rabic Treatment. Advances may be granted for anti-
rabic treatment in accordance with the provisions of Appendix IX to the Pakistan
Railways Establishment Code, Volume I.
1522. Deleted.
1523. Deleted.
1524. Deleted.
1525. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
1526. Deleted.
1527. Deleted.
1528. Deleted.
1529. Deleted.
1530. Deleted.
1531. Deleted.
1532. Deleted.
1533. Deleted.
1534. Deleted.
1535. Deleted.
1536. Deleted.
1537. Deleted.
(1) An advance will be given only when the railway servant to whom
the advance is sanctioned is required under explicit orders of the
competent authority to maintain a motor car as a condition of his service
or of holding any particular post to which he may be appointed.
Note. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
(b) Delete.
Note. Deleted.
(5) Except when a railway servant proceeds on leave other than leave
on full pay not exceeding four months, or retires from the service, or is
transferred to an appointment, the duties of which do not render the
possession of a motor car necessary, the prior sanction of the competent
authority, is necessary to the sale by him of the car purchased with the
aid of an advance which with interest accrued in accordance with clause
(7) has not been fully repaid. If a railway servant wishes to transfer such
car to another Officer who performs the duties of a kind that render the
possession of a motor car necessary, the sanctioning authority may permit
the transfer of the liability attaching to the car to the latter officer,
provided that he records a declaration that he is aware that the car
transferred to him remains subject to the mortgage bond and that he is
bound by its terms and provisions.
(6) In all cases in which a car is sold before the advance received for
its purchase with interest accrued in accordance with clause (7), has been
fully repaid, the sale proceeds must be applied, so far as may be
necessary, towards the repayment of such outstanding balance. Provided
that when the car is sold only in order that another car may be purchased
the sanctioning authority may permit a railway servant to apply the sale
proceeds towards such purchase subject to the following conditions:
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
(7) Simple interest at the rate specifically fixed for the purpose by the
Government of Pakistan will be charged on advances granted to railway
servants under these rules. The interest will be calculated on balances
outstanding on the last day of each month. When an advance is drawn in
more than one installment the rate of interest recoverable is to be
determined with reference to the date on which the first installment is
drawn.
Note (1)..Deleted.
Note (2). A railway servant who draws an advance for the purchase of a motor car is expected to
complete his negotiations for the purchase, and to pay finally for the car, within one month from
the date on which he draws the advance; failing such completion and payment, the full amount
of the advance drawn, with interest thereon for one month, must be refunded to Government. At
the time of drawing the advance the railway servant will be required to execute an Agreement in
Form G. 1538 (1) and on completing the purchase, he will further be required to execute a
Mortgage Bond in Form G. 1538 (2) hypothecating the car to the Ministry of Railways (Railway
Board) as security for the advance. The cost price of the car purchased should be entered in the
schedule of specifications attached to the Mortgage Bond.
When an advance is drawn, the sanctioning authority will furnish to the accounts officer
concerned a certificate that the Agreement in Form G.1538 (1) has been signed by the railway
servant drawing the advance and that it has been examined and found to be in order. The
sanctioning authority should see that the car is purchased within one month from the date on
which the advance is drawn and should submit every Mortgage Bond promptly to the accounts
officer concerned for examination before final record.
Note (3). The car must be insured against full loss by fire, theft or accident. It should be a
comprehensive insurance policy and not a third party insurance etc. In case of purchase of
second hand cars third party insurance is permissible, provided the railway servant furnishes the
following undertaking:
(i) he will not seek any abatement, relief or waiver of the outstanding amount of
advance in case of damage to or loss of vehicle; and
(ii) in the event of the railway servant demise the balance will be recovered from
the gratuity / pension or other dues payable to the heirs.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
Such insurance should be effected within one month from the date of purchase of the car. On
receipt of the certificate prescribed in the second sub-paragraph of note 2 above the accounts
officer concerned will obtain from the railway servant drawing the advance a letter in Form No.
G. 1538(3) to the Insurance Company, with whom the motor car is insured, to notify to them the
fact that the Ministry of Railways (Railway Board) is interested in the insurance policy secured.
He will himself forward this letter to the Company and obtain their acknowledgment. In the case
of insurances effected on annual basis the process prescribed above shall be repeated every year
until the advance has been fully repaid. Contravention of these orders will render the railway
servant liable to refund the whole of the amount advanced with interest accrued unless good
reason is shown to the contrary. The amount for which the car is insured during any period
should not be less than the outstanding balance of the advance with interest accrued at the
beginning of that period and the insurance should be renewed from time to time until the
amount due is completely repaid. If, at any time and for any reason the amount insured under a
current policy is less than the outstanding balance of the advance, including interest already
accrued, the railway servant should refund the difference. The amount to be refunded must be
recovered in not more than three monthly installments.
Note (5). The “gross” amount of advances granted in any year under this rule should not exceed
the amount allotted for the purpose to Pakistan Railways.
Note (6). The grant of an advance under this rule to a railway servant who proceeds on
deputation out of Pakistan and desires a motor car for use during his deputation is not
admissible.
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PAKISTAN RAILWAYS GENERAL CODE
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In witness whereof the Borrower has hereunder set his hand the day and year first before
written.
15.8
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
Whereas the Borrower has applied / applied for and has been granted an
advance of Rupees. . . . . to purchase a motor car / cycle on the terms of rule contained
in paragraphs 1538/1539 of the Pakistan Railways General Code (hereinafter referred to
as the said Code which expression shall include any amendments thereof or additions
thereto for the time being in force) and whereas one of the conditions upon which the
said advance has been / was granted to the Borrower is / was that the Borrower will /
would hypothecate the said motor car / cycle to the Lender as security for the amount
lent to the Borrower and whereas the Borrower has purchased with or partly with the
amount so advanced as aforesaid the motor car / cycle particulars whereof are set out in
the Schedule hereunder written
Now this indenture witnessed that in pursuance of the said agreement and for
the consideration aforesaid the Borrower do hereby covenant to pay to the Lender the
sum of Rupees. . . . . . . . aforesaid or the balance thereof remaining unpaid at the date
of these presents by equal payments of Rupees. . . . . . . . . .each every month and will
pay interest on the sum for the time being remaining due and owing calculated
according to the said Code and the Borrower do agree that such payments may be
recovered by monthly deductions from his salary in the manner provided by the said
Code, and in further pursuance of the said agreement, the Borrower do hereby assign
and transfer to the Lender the motor car / cycle the particulars whereof are set out in the
Schedule hereunder written by way, of security for the said advance and the interest
thereon as required by the said Code.
And the Borrower do hereby agree and declare that he has paid in full the
purchase price of the said motor car / cycle and that the same is his absolute property
and that he has not pledged and so long as any money remain payable to the Lender in
respect of the said advance will not sell or pledge or part with the property in or
possession of the said motor car / cycle provided always and it is hereby agreed and
declared that if any of the said instalments of principal or interest shall not be paid or
recovered in manner aforesaid within ten days after the same are due or if the Borrower
shall die or at any time cease to be in the service of the Lender or if the Borrower shall
sell or pledge or part with the property in or possession of the said motor car / cycle or
become insolvent or make any composition or arrangement with his creditors or if any
person shall take proceedings in execution of any decree or judgment against the
Borrower the whole of the said principal sum which shall then be remaining due and
unpaid together with interest thereon calculated as aforesaid shall forthwith become
15.9
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
payable and it is hereby agreed and declared that the Lender may on the happening of
any of the events hereinbefore mentioned seize and take possession of the said motor
car / cycle and either remain in possession thereof without removing the same or else
may remove and sell the said motor car / cycle either by public auction or private
contract and may out of the sale moneys retain the balance of the said advance then
remaining unpaid and any interest due thereon calculated as aforesaid and all costs,
charges, expenses and payments properly incurred or made in maintaining, defending
or realizing his rights hereunder and shall pay over the surplus, if any, to the Borrower,
his executors, administrators or personal representatives provided further that the
aforesaid power of taking possession or selling of the said motor car / cycle shall not
prejudice the right of the Lender to sue the Borrower or his personal representatives for
the said balance remaining due and interest or in the case of the motor car / cycle being
sold the amount by which the net sale proceeds fall short of the amount owing and the
Borrower hereby further agrees that so long as any moneys are remaining due and
owing to the Lender he, the Borrower will insure and keep insured the said motor car /
cycle against loss or damage by fire, theft or accident with an Insurance Company to be
approved by the Accounts Officer concerned and will produce evidence to the
satisfaction of the Accounts Office that the Insurance Company with whom the said
motor car / cycle is insured have received notice that the Lender is interested in the
Policy and the Borrower hereby further agrees that he will not permit or suffer the said
motor car / cycle to be destroyed or injured or to deteriorate in a greater degree than it
would deteriorate by reasonable wear and tear thereof and further that in the event of
any damage or accident happening to the said motor car / cycle the Borrower will
forthwith have the same repaired and made good.
THE SCHEDULE
15.10
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
Dear Sir,
I beg to inform you that the Ministry of Railways (Railway Board) is interested in the
motor car / cycle Insurance Policy No. . . . . . . . . . . . secured in your Company and to
request that you will kindly make a note of the fact in the records of the Company.
Your faithfully
Place . . . . . . . . . . . . . . . . . . . . . . . .
Date . . . . . . . . . . . . . . . . . . . . . . . . .
Forwarded. The receipt of the letter may kindly be acknowledged. It is also requested
that the undersigned may kindly be informed whenever any claim is paid under the
policy and also if the premium is not paid periodically for renewal.
1539. A railway servant drawing pay of Rupees 6,968 p.m. and above but not
more than Rupees 19,365 p.m. may be granted by the competent authority
under whom the railway servant is for the time being employed, an advance for
the purchase of a motor cycle subject to the same conditions as are applicable to
the grant of an advance for the purchase of a motor car except that clause 3 of
rule 1538 will not apply. The advance in this case shall, however, not exceed
Rupees 50,000.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
NOTE. The amount of the advance to be recovered monthly should be fixed in whole
rupees.
ARREAR CLAIMS
1541. No claim against the Pakistan Railways not preferred within six months of
its becoming due, can be paid without the sanction of the Financial Adviser &
Chief Accounts Officer concerned. Claims, other than claims for overcharges
and compensation (vide Section 77 of the Railways Act), of Rupees 500 and less
may, however, be preferred within one year of their becoming due.
1542. A claim against the Pakistan Railways, which is barred by time under any
provisions of law relating to limitation, is ordinarily to be refused and no claim
on account of such a time-barred item is to be paid without the sanction of the
Ministry of Railways (Railway Board). The onus is upon the claiming authority to
establish a claim to special treatment for a time barred item, and it is the duty of
the authority against whom such a claim is made to refuse the claim until a case
for other treatment is made out. All petty time-barred claims are to be rejected
forthwith and only important claims of this nature considered.
1543. It is the duty of the executive authority, in the first instance, to consider
the question of time bar before submitting a claim to the Financial Adviser &
Chief Accounts Officer for sanction under paragraph 1541, and the Accounts
Officer should refuse payment of all claims found to be time-barred until the
sanction of the Ministry of Railways (Railway Board) has been obtained.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
1544. All petty arrear claims other than those that affect an officer's pension, all
claims for whose delayed submission and adequate explanation is not
forthcoming, and all claims preferred after the expiry of the period prescribed for
the preservation of records required for their verification, should be rejected. The
General Manager or the Financial Adviser & Chief Accounts Officer or any other
authority to whom the power may be delegated by the Ministry of Railways
(Railway Board) may sanction investigation of other claims by persons appointed
by him, provided that, if a claim is over three years old and is for an amount
exceeding Rupees 50,000, the investigation will require the sanction of the
Ministry of Railways (Railway Board).
Subject to the conditions stated in this rule and to any further conditions which
he may consider necessary, the General Manager or the Financial Advisor &
Chief Accounts Officer may delegate his powers to authorities subordinate to
him in respect of claims which are not more than three years old.
Note. This para, does not apply to (i) cases of gratuity provided satisfactory evidence exists that
payment of the amount admissible had not been made previously and (ii) claims or the payment
of amounts placed under the head “Deposit Unpaid Wages”.
1545. Deleted.
1546. Claims of railway servants, whether gazetted or not, to arrears of pay and
allowances or to increments which have been allowed to remain in abeyance
for a period exceeding one year, cannot be investigated by an Accounts Officer
on his own authority.
1547. Deleted.
1548. Deleted.
1549. Delays in payments are opposed to all rules and are highly objectionable,
and when not satisfactorily explained should be brought to the notice of the
head of the department concerned by the Accounts Officer.
1550. A convention has been established between the Federal Government and
Provincial Governments and between Departments of the Government of
Pakistan (Commercial and non-commercial), on a reciprocal basis, that
adjustment of past transactions, within an admitted type of obligation, should not
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XV
be made if more than three years old counting from the date on which a mistake
is discovered subject to the proviso that the time limit might be exceeded in
exceptional cases. If, however, a claim is of a type not previously made either
generally or specifically, it should not be with effect from an earlier date than the
commencement of the financial year in which it is first made.
Note (1). The date on which a mistake is discovered means the date on which the mistake is
discovered and reported to the Department liable to pay.
Note (2). In order that the submission of belated claims may be avoided, claims should be
regularly preferred by Pakistan Railways Administrations against other Departments annually for
all amounts due from them.
Note (3). This convention does not apply to claims for overcharges and undercharges which are
governed by the rules in paragraphs 1551 and 1552 below.
(i) in the case of cash payment, from the date of payment, and
(ii) in the case of Warrants and Credit Notes, from the date of
presentation of bill by the Pakistan Railways Administration.
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20 October, 2011
9.1
PAKISTAN RAILWAYS GENERAL CODE
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CONTENTS
BASIS OF CHARGE AND RESPONSIBILITY FOR RECOVERY 16.5 — 16.6 1618 — 1618-A
31
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
CONTENTS
32
PAKISTAN RAILWAYS GENERAL CODE
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CONTENTS
33
PAKISTAN RAILWAYS GENERAL CODE
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Pay-Bills
FORM G. 1601
PAKISTAN RAILWAYS
NET PAY
TOTAL
1603. Fixation of Wage / Salary Periods. In order to facilitate the check of pay-
bills by the Accounts Officer and to admit for payment being made with the least
possible delay after the expiry of the period for which the pay has been earned,
different wage / salary periods (not exceeding one month in any case) should be
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
fixed by the railway administration, in consultation with the Financial Adviser &
Chief Accounts Officer, for the various classes of establishments employed on
Pakistan Railways.
1605. Due Dates. A program should be drawn up, in consultation with the
Financial Adviser & Chief Accounts Officer, as to the dates on which the pay-
bills for the various establishments or sections of establishments should be
submitted to the Accounts Office. With a view to avoid any delay in the
disbursement of monthly pay and consequent inconvenience to the staff, the
dates fixed for the submission of the bills should be rigidly adhered to. Cases of
repeated or inordinate delays in the submission of bills should be specially
brought to the notice of the Head of the Department concerned by the Accounts
Officer.
1606. In the following cases a separate bill may be prepared for the railway
servant concerned and submitted to the Accounts Officer as and when
necessary; irrespective of the dates fixed under the preceding paragraph:
(iii) when a railway servant finally quits service (i.e., when he dies,
retires or resigns, or is discharged or dismissed); and
1607. Pay for “Broken periods”. When a railway servant proceeding on leave
out of Pakistan wishes to draw his leave-salary, for the broken period of the
month in which he proceeds on leave, in Pakistan a separate bill should not be
prepared for him and his pay and leave salary should be drawn in the regular
monthly pay-bill.
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PAKISTAN RAILWAYS GENERAL CODE
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1608. In preparing the monthly pay-bill, care should be taken that the names of
persons for whom separate bills have already been submitted to the Accounts
Officer for broken periods of the month, are not again included in the monthly
pay-bills.
1610. Deleted.
1611. Deleted.
1612. Pay for the day of death. When a person dies in railway service, his pay
and allowances may be drawn for the day of his death, the hour at which death
takes place having no effect on the claim.
1613. Pay for date of relief. When a railway servant proceeds out of Pakistan on
deputation or on leave, is transferred to the jurisdiction of another Accounts
Officer, is transferred to foreign service, or finally quits the service, his pay may
be drawn on a separate bill, up to and inclusive of the date of his relief if the
charge is made over in the afternoon or up to the date preceding the date of
relief if the charge is made over in the forenoon.
1614. If a railway servant wishes, under the provisions of Rule 2132 of the
Pakistan Railways Establishment Code; Volume II, to draw his leave salary in
Pakistan he will not be paid up to the date of relief, but will be allowed to draw
his pay and allowances for the broken period of the month at the
commencement of the next month along with leave-salary for the rest of the
month.
1615. Statutory Restrictions. Under the Payment of Wages Act, 1936 and the
Rules made thereunder, only such deductions as are authorized under that Act
can be made from the pay of railway servants to whom that Act applies.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
(iv) House rent and connected charges, e.g., electricity, water, gas,
etc.
(xii) Deleted.
(xvi) Amount of any overpayment which may have been made in the
past.
1617. Income tax. The sole authority for the recovery of income tax is
contained in the Income Tax Ordinance, 2001 as amended from time to time,
and the rules and orders issued under it and brought together in the Income Tax
Rules, 2002. The instructions given below have no validity except in so far as
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
they reproduce the exact wording, or represent correctly the meaning of the
Ordinance and the rules thereunder, and no doubtful cases should be decided
except by reference to the Ordinance and, if necessary, to the income tax
authorities.
1618. Basis of charge and responsibility for recovery. (1) Pakistan Railways
paying salary to its employees will, at the time of payment, deduct tax from the
amount paid at the employees’ average rate of tax computed at the rates
specified in Division I of Part I of the First Schedule of Income Tax Ordinance,
2001 on the estimated income of the employee chargeable under the head
“Salary” for the tax year in which the payment is made after making adjustment
of tax withheld from employee under other heads and tax credit admissible
under section 61, 62, 63 and 64 of Income Tax Ordinance, 2001, or any
amendments made in the Ordinance, during the tax year after obtaining
documentary evidence, as may be necessary, for:
(i) tax withheld from the employee under the Income Tax Ordinance,
2001 during the tax year;
(2) The average rate of tax of an employee for a tax year for the purposes of sub-
section (1) will be computed in accordance with the following formula, namely:
A/B
where —
B is the employee’s estimated income under the head “Salary” for that year.
1618-A. (1) Any salary received by an employee in a tax year, other than salary
that is exempt from tax under the Ordinance, will be chargeable to tax in that
year under the head “Salary”.
(2) Salary means any amount received by an employee from any employment,
whether of a revenue or capital nature, including:
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
(d) the amount of any profits in lieu of, or in addition to, salary or wages,
including any amount received:
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PAKISTAN RAILWAYS GENERAL CODE
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1618-B. Free Medical Facility and Medical Allowance. The benefit represented
by free provision to the employee of medical treatment or hospitalization or both
by Pakistan Railways or the reimbursement received by the employee of the
medical charges or hospital charges or both paid by him, where such provision
or reimbursement is in accordance with the terms of employment, will be
exempted.
Provided that National Tax Number of the hospital or clinic, as the case may be,
will be given and Pakistan Railways will also certify and attest the medical or
hospital bills to which this clause applies.
1619. Deleted.
1620. Marginal Tax Relief. Where the total income of a taxpayer marginally
exceeds the maximum limit of the previous slab in the table, the income tax
payable will be the tax payable on the maximum limit of that slab plus an
amount equal to percentage of the amount that marginally exceeds the
maximum limit of the immediately preceding slab.
1620-A. Marginal tax relief will be worked out only to the extent of a marginal
increase in salary of the taxpayer falling in the next slab of tax rate. A portion of
that marginally increased salary income computed on the progressive
percentage rate basis will be added to the tax computed on the upper limit of
immediately preceding slab to determine the tax payable on total income from
salary. If tax so computed is more than the tax calculated by simply applying tax
rate of the relevant income slab then the provisions of marginal relief will not be
applicable. In such case tax payable will be calculated by applying particular
rate of that particular slab of income.
1621. Fractions. In calculating the amount of tax payable the amount due on a
fraction of a rupee of income should be neglected and in determining the
amount of tax payable, fractions of a Rupee less than fifty paisas should be
disregarded and fractions of a Rupee equal to or exceeding fifty paisas should be
regarded as one Rupee.
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PAKISTAN RAILWAYS GENERAL CODE
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The months selected for the periodical half-yearly adjustments would normally
be December and June, but if it is likely to be difficult in practice to examine the
cases of all assessees in a single month, the examination may be spread over two
or more months at the discretion of the Financial Adviser & Chief Accounts
Officer.
1623. Deleted.
1624. Deleted.
Note. Deleted.
1626. Deleted.
1628. Deleted.
1629. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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1630. Attachment of Pay and Allowances for Debt. The extent to which the
emoluments of a Government servant are exempt from attachment for debt is
laid down in Section 60(1) of the Code of Civil Procedure, 1908, as amended by
the Code of Civil Procedure (Second Amendment) Act, 1937 and further
modified by the Government of Pakistan from time to time. The following is an
extract of the relevant provisions of the Section:
Provided that the following particulars shall not be liable to such attachment . . ,
namely:
Provided that, where the whole or any part of the portion of such salary
liable to attachment has been under attachment, whether continuously or
intermittently for a total period of twenty-four months, such portion shall
be exempt from attachment until the expiry of a further period of twelve
months and, where such attachment has been made in execution of one
and the same decree, shall be finally exempt from attachment in
execution of that decree;
(1) any allowance forming part of the emoluments of any public officer. .
. . . which the appropriate Government may by notification in the Official
Gazette declare to be exempt from attachment, and any subsistence grant
or allowance made to any such officer. . . . . . . while under suspension;
(i) as respects any public officer in the service of the Federal Government,
. . . . . . . . , the Federal Government;
(ii) Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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Note. The Federal Government has declared the following allowances payable
to any public officer (including a railway servant) in its service to be exempt
from attachment by order of a Court.
(b) Rations.
{(X—Y)/2} — 50
Note. Deleted.
1633. Cases may occur in which the judgement debtor does not sign the
acquittance roll and intentionally allows his pay to remain undisbursed; or the
judgment debtor may refrain from preparing his pay bill and drawing his pay
regularly in order to evade payment on account of an attachment order issued
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
by a court of law. In such circumstances the head of the office or, in the case of
a gazetted officer or of an officer treated in this respect like a gazetted officer, the
head of the department concerned may draw the pay of the judgement debtor in
satisfaction of the attachment order, subject to the restrictions laid down in
paragraph 1630, and have the amount remitted to the court concerned. The
amount of the pay drawn should be charged in the accounts, the particulars of
the attachment order being cited in the acquittance roll or the pay-bill, as the
case may be, as an authority, for the charge and the court's receipts for the
amount should be filed with the attachment register.
1634. The cost, if any, of remittance to a court of money realized under its
attachment order should be deducted from the amount realized and the net
amount remitted to the court.
1635. Deleted.
1636. Deleted.
1638. When the services of a person to whom the Payment of Wages Act applies
are terminated, it shall be the duty of the authority terminating his services to
arrange payment of his pay and allowances before the expiry of the second
working day from the day on which his employment is terminated. In such a
case, if it is not possible for the Accounts Officer to pre-audit the claim within
the stipulated period, the authority mentioned above should make the payment
on the basis of the information at its disposal, obtaining the necessary funds from
the nearest railway station. In settling the accounts of the employee, the
authority making the payment should exercise all possible care to avoid over or
underpayment.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
NET PAY
TOTAL
I CERTIFY THAT THE EMPLOYEES LISTED ON THE PAYROLL AND SUMMARIZED ABOVE WERE PAID AMOUNT OF D.P.M
IN MY PRESENCE AND WITNESSED BY ME EXCEPT THOSE NOTED AS UNPAID. AMOUNT OF CHEQUES THROUGH BANKS
AMOUNT OF CHEQUES BY NAME
DATE : SIGNATURE OF WITNESS AMOUNT OF CHEQUES FOR PARTIES
I CERTIFY THAT THE EMPLOYEES LISTED ON THE PAYROLL AND SUMMARIZED ABOVE WERE PAID TOTAL
BY ME EXCEPT THOSE NOTED AS PAID.
1641. Allocation of Pay and Allowances. The pay and allowances should be
allocated to the appropriate account heads and the proper allocation of the
deductions should also be recorded on the Payroll Cost Centre Accounting
Summary.
1643. The head of an office may authorize any gazetted officer serving under
him to sign the pay bills for him, communicating the name and the specimen
signature of such officer to the Accounts Officer. This will not, however, relieve
the head of the office, in any way, of his responsibility for the accuracy of the
bill or for the correct disbursement of pay to the parties concerned where he is
responsible to make the disbursement.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
(iv) Bills for cost of electric current and gas supplied by the Pakistan
Railways in residential buildings;
(viii) Bills of railway doctors for fees payable under the “Contract”
system;
(ix) Deleted.
(x) Deleted.
(xi) Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
(xiii) Such other certificates as may be required by rules for the grant of
any allowance; and
Previous Current
Employee Number Employee Name Less Excess Remarks
Month Pay Month Pay
16.14
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
1 2 3 4 5 6 7
8 9 10 11 12 13 14
*In the case of the first increment in a scale, the date of appointment to the scale should
be entered.
**In this column should be noted the periods of suspension, leave without pay, and
leave during officiating tenure, delay in fulfillment of any specific departmental
condition, e.g., first-aid test, vernacular examination, etc.
1647. Deleted.
1648. Deleted.
1649. Joining Report, Health Certificate, etc. A report of the date and time of
entering upon actual duties should accompany the pay bill in respect of each
person appointed for the first time, and in the case of first permanent
appointments the pay bill should also be accompanied by a report of the date of
birth of the employee and a health certificate (except in the cases detailed
below) signed by a competent medical officer. A health certificate is not required
in the following cases:
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
(i) Deleted.
(ii) Deleted.
(iv) Deleted.
(iv) that he will conform to all rules and regulations applicable to his
appointment; and
(v) that he will be held responsible for the charge and care of
Government money, goods and stores and all other property that may be
entrusted to him.
Note. The declaration from temporary engineers should be obtained in Form No. II given in
Appendix XXIV to the Pakistan Railways Establishment Code, Volume I.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
NUMBER OF DAYS
EMPLOYEE WITHOUT ACCOUNT OF PROJECT/ EOTK
SR.N ON MEDICAL LEAVE NOT
CASUAL MEDICAL RECREATION SPECIAL MATERNITY OPTIONAL LEAVE EX- DISABILITY OTRFRT
O. WORKED REST HOLIDAY CERTIFICATE DUE LWP UDP SUSPENSION TOTAL
LEAVE CERTIFICATE LEAVE LEAVE LEAVE LEAVE PAKISTAN LEAVE
NAME NUMBER
LFP LHP LFP LHP LFP LHP NUMBER DESCRIPTION
PREPARED BY
TOTAL SUMMARY
ACCOUNTING UNIT A/C NO. DAYS A/C NO. DAYS A/C NO. DAYS A/C NO. DAYS A/C NO. DAYS A/C NO. DAYS A/C NO. DAYS A/C NO. DAYS
NUMBER NAME
BAL. FWD BAL. FWD BAL. FWD BAL. FWD BAL. FWD BAL. FWD BAL. FWD BAL. FWD
APPROVED BY
Note. In case of employees to whom monthly salary is paid on the basis of number of hours
worked during the salary period, Time Sheet will be prepared in form W.461A and be
summarized in form W.464A (Summary of Time Sheets).
1652-A. The attendance report will show the names and numbers of all
employees working in a cost centre. For each cost centre separate attendance
report will be prepared. Absence, period of suspension and leaves taken during
the month will be mentioned in the appropriate column. Project / work order
number alongwith brief description, in respect of which services have been
rendered, will be mentioned against the name of each employee.
1653. Deleted.
1654. Deleted.
1655. All absences not regularized by the grant of leave, to whatever period
they relate, should be carried forward from month to month until they are
regularized. Steps should, however, be taken, in order to obviate the necessity of
carrying forward such items, for the speedy settlement of all such cases.
1656. When a railway servant is permitted to return to duty more than 14 days
before the date of expiry of leave, the fact should be entered in the leave record
under the signature of the drawing officer if the leave was sanctioned by him, or
a copy of the order granting him the permission should be submitted if the leave
was sanctioned by a higher authority.
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PAKISTAN RAILWAYS GENERAL CODE
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1657. With a view to facilitate the check of leave salary of non gazetted railway
servants, the drawing officer should submit with the establishment pay-bills, in
which leave salary is first drawn, a statement duly attested by him showing the
calculations by which the amounts drawn in the bills on account of leave salary
have been deducted.
1658. Reconciliation of totals of pay bills. Before submitting the bill to the
accounts office, the drawing officer should see that the net money value of the
changes as shown in Forms G. 1645 and G. 1652 when added to or subtracted
from (as the case may be) the total cost of staff as shown in the bill for the
previous month agrees with the total cost of staff as charged in the bill in hand.
1659. Due date of payment. Except with the prior sanction of the Ministry of
Railways (Railway Board), the payment of pay-bills for a wage / salary period
will not be made before the first working day of the next wage / salary period. If,
however, the first six days of a wage / salary period are public holidays, the
Ministry of Railways (Railway Board) may, at its discretion direct the payment of
pay-bills of non gazetted staff being made on the last open day before the
holidays.
Note. Deleted.
1661. (1) Pay and allowances of a railway servant, when he is unable to present
himself in person to receive payment, can be paid to any person duly
authorized by him to receive the money and give legal quittance,
provided that the latter holds a legal valid power of attorney to act in his
behalf.
(2) The pay and allowances of a railway servant can also be paid on his
behalf to another railway servant on his furnishing the latter with a legal
quittance for the money claimed signed by himself (and stamped where
necessary), which will have to be surrendered to the disbursing officer,
with a letter of authority for the payment to be made. The authority letter
must be countersigned in cases where countersignature is necessary
under paragraph 974 of Pakistan Railways Code for the Accounts
Department, Part I. The railway servant receiving the pay and allowances
of the absentee employee on his behalf should also furnish a formal
receipt which need not be stamped on the pay sheet as per paragraph
16.18
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
973 ibid to show that the money has actually been received by him. The
personal receipt and the authority for payment given by the absentee
employee should be in the form given below.
(3) When the railway servant is on leave, it will also be necessary for his
agent to produce a “life certificate” before payment can be made to him.
Note. The provisions of this paragraph apply to payments of all pay and allowances in
Pakistan.
FORM No. G. 1661
A.B. No. . . . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . . . . . . . . . .
Unpaid Statement No. . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . .
Name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Designation. . . . . . . . . . . . . . . . . . . . . . . . . . . . Station. . . . . . . . . . . . . . . . . . .
Dated. . . . . . . . . . . . . . . 20. . . .
RECEIVED from the . . . . . . . . . . . . . . . . . . . . . . . . . . .Railways the sum
of Rupees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in full payment of . . . . . . . . . . .
due to me for. . . . . . . . . . . . . . .
Rupees . . . . . . . . . . .
Signature . . . . . . . . . . . . . . . . .
Witness to payment. . . . . . . . . . . . . . . . . . . .
Designation of witness. . . . . . . . . . . . . . . . . .
Paid by. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Please pay the within-mentioned amount to. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of the party entitled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
N.B. (i) Receipt should be signed over Revenue Stamp. Postage stamps are not
admissible.
(ii) Vernacular signatures must be transliterated.
(iii) Payees unable to sign must give a thumb impression of the left hand and this
should be specified by the witness who should preferably be a Government
official.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
1663. Payment of Salary through Bank. Monthly salary to all employees of B.P.S
5 and above (except Running Staff) posted at Headquarters Office and under all
Divisional Offices will be made through bank. The account number of each
employee will be recorded in the relevant column of the Pay Slip.
1664. Deleted.
1665. Deleted.
1666. Deleted.
1667. Deleted.
1668. Deleted.
1669. Deleted.
1670. Payment in Offices not attached to Open Lines. The head of an office is
personally responsible for every pay drawn on a bill signed by him or on his
behalf until he has paid it to the person entitled to receive it, and obtained his
receipt duly stamped where necessary, on the office copy of the pay-bill. The
head of the office is not at liberty to readjust the pay of a railway servant by
giving one more and another less than the sanctioned pay of his post. If the
payee does not present himself before the end of the month, the amount drawn
for him should ordinarily be repaid into the Bank or Chief Cashier and Treasurer
Office, his pay being drawn anew in a separate bill when he presents himself to
receive it or in the next month's bill. In cases, however, where this restriction
will operate inconveniently, the amount of undisbursed pay may, at the option
of the disbursing officer, be retained for any period not exceeding three months.
As drawing officers are personally responsible for the sums drawn on
establishment bills from the Bank or Chief Cashier and Treasurer Office, the
concession should not be availed of in cases where they are not satisfied that
proper arrangements can be made for the safe custody of the sums retained.
1671. Deleted.
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PAKISTAN RAILWAYS GENERAL CODE
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1672. Payment of Pay and Allowances of Deceased Railway Servants. Pay and
other allowances claimed on behalf of a deceased railway servant can be paid
without the production of the usual legal authority in the following cases:
Note. The limit of Rupees 50,000 prescribed above refers to the ‘net’ and
‘not’ to the ‘gross’ amount.
(ii) for the excess over Rupees 50,000, under the orders of the
Ministry of Railways (Railway Board) on the execution of an indemnity
bond in Form G. 1672, with such sureties as it may require, if it is
satisfied of the right and title of the claimants and consider that undue
delay and hardship would be caused by insisting on the production of
letters of administration.
The sureties accepted as joining in such bonds should be of proved financial
ability to meet the obligations undertaken. In any case of doubt, payment should
be made only to the person producing legal authority.
FORM No. G. 1672
BOND OF INDEMNITY for drawing arrears of pay and allowances of
deceased railway servants
KNOW ALL MEN by these presents that I, (a)___________________________
resident of________________________________________________________
and, (b)___________________________________________the widow / the son of
and I / We,(c)_________________________________________________________
sureties on her / his behalf are held and firmly bound to Pakistan Railways in the
sum of Rupees ________________ (in words)______________________________
to be paid to Pakistan Railways or his successors or assignees FOR WHICH
payment to be well and truly made, each of us severally bind(s) himself and his
heirs, executors, administrators and assignees and every two and all of us jointly
bind ourselves and our heirs, executor, administrators and assigns firmly by these
presents.
As witness our hands this____________________ day of 20_ _
WHEREAS (d) ________________________was at the time of his death in the
employment of Pakistan Railways
AND WHEREAS the said died on the_____________________ day of 20_ _, and
there was then due to him the sum of Rupees___________________________ (in
words)_______________________________________________________________
(for pay and allowances in respect of his said office)
AND WHEREAS the above bounden, (a) _________________________________
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
(hereinafter called “the Claimant”) claims to be entitled to the said sum as heir of the
said (d)______________________________but has not obtained letters of
administration of or a succession certificate to the property and effects of the said
(d)_____________________
AND WHEREAS the Claimant has satisfied the____________________________
(Officer concerned) that he / she is entitled to the aforesaid sum and that it
would cause undue delay and hardship if the Claimant were required to produce
letters of administration of or a succession certificate to the property and effects
of the said (d)__________________________________.
AND WHEREAS Pakistan Railways desire to pay the said sum to the claimant but
under rules and orders it is necessary that the claimant should first execute a
bond with one surety / two sureties to indemnify Pakistan Railways against all
claims to the amount so due as aforesaid to the said
(d)__________________________before the said sum can be paid to the
Claimant.
NOW THE CONDITION of this bond is such that if after payment has been
made to the Claimant, the Claimant or the surety / sureties shall in the event of a
claim being made by any other person against Pakistan Railways with respect to
the aforesaid sum of Rupees______________ refund to Pakistan Railways the
sum of Rupees______________ and shall otherwise indemnify and save Pakistan
Railways harmless from all liability in respect of the aforesaid sum and all cost
incurred in consequence of any claim thereto,
THEN the above written bond or obligation shall be void but otherwise the same
shall remain in full force and virtue.
IN WITNESS to the above written bond and the condition therefore
we_________________ and _____________________and___________________
have hereunto set our hands this________________ day of 20_ _.
(a) Full name of claimant with place of residence.
(b) State relationship to the deceased.
(c) Full name or names of sureties.
(d) Name of the deceased.
(e) Title of the officer responsible for the payment.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
2. The following sums are outstanding against him in the books of this office:
3. The following sums are due to the officer:
4. The following sums represent claims preferred by the officer but which have not been
passed:
Station . . . . . . . . . . . . . . . . . . . . . . . . ................
Dated . . . . . . . . . . . . . . . . . . . . 20 . . .....................
(a) Here enter title and surname in full.
(b) Here enter the office or service to which he belongs.
1675. The last pay certificates of gazetted officers should be prepared by the
Accounts Officer. For this purpose, the heads of departments concerned should
furnish the Accounts Officer (in Form G. 1673) with all the information available
with them.
16.23
PAKISTAN RAILWAYS GENERAL CODE
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1676. When a railway servant retires on pension, his last pay certificate should
be forwarded to the Accounts Officer concerned, along with the orders
conveying the sanction to pension.
NUMBER TRAVEL
DEPARTURE ARRIVAL OF ALLOWANCE OTHER ALLOWED TOTAL
DAYS DUTY NIGHTS, EXPENSES ATTACH AMOUNT
DAYS OR RATE Rupees DETAILS PAYABLE
STATION TRAIN TIME STATION TRAIN TIME MILES
TOTAL
EMPLOYEE
HEREBY CERTIFIED THAT THE ABOVE EMPLOYEE WAS ABSENT ON DUTY
DEDUCTIONS
FROM HIS HEADQUARTER STATION AS RECORDED ABOVE.
ADVANCES
CONTROLLING OFFICE COST CENTER SUPERVISOR NET PAYABLE
1678. The object of the journey performed and halts made should invariably be
stated in the column provided for this purpose in Form G. 1677 and care should
be taken in stating correctly the times of departures and arrivals of trains.
1679. A Summary of Travel Allowance Bills should be prepared in Form G.
1679 shown below, from the travel allowance bills received during a month
under the preceding paragraph, and submitted to the accounts office to be
scrutinized and passed for payment. No date is fixed for the submission of travel
allowance bills to the Accounts Officer but generally such bills should be
submitted after the pay-bills for the month. Separate bills should be prepared for
gazetted, non-gazetted and class IV staff.
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CHAPTER XVI
TOTALS
PREPARED BY CERTIFIED THAT THE EMPLOYEES LISTED ABOVE WERE PAID BY ME / IN MY PRESENCE EXCEPT ACCOUNT DISTRIBUTION SUMMARY
THOSE LISTED UNPAID
VERIFIED BY
SIGNATURE SIGNATURE TOTAL TOTAL
1680. The rates of daily allowance, road mileage, etc., and the rules and
conditions under which they may be drawn are stated in Chapters II and III of
the Pakistan Railways Establishment Code, Vol. I. The allowances charged in a
bill should be in conformity with those rules, and in any case in which the rules
require a certificate, such certificate should invariably accompany or be given
on the bill.
1682. The travel allowance bills will accompany the summary of travel
allowance bills sent to the Accounts Office.
1684. Deleted.
1685. Deleted.
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1687. Where the amount of fee is divisible between the Government and the
railway servant, he should arrange with the private body to remit the whole
amount of the fee direct to the Chief Cashier and Treasurer Office of Pakistan
Railways or to the State Bank of Pakistan to be credited to Pakistan Railways
revenues. A bill for the share due to the railway servant should then be prepared
in form G. 1688 and submitted to the Accounts Officer, giving full particulars of
the sanction to the acceptance of the fee.
1688. In respect of refunds (other than those of freight made by stations at the
time of delivery of consignments) and miscellaneous payments, e.g., refunds of
house rent and security deposits, payments from staff benefit fund, contributions
to hospitals, chambers of commerce and other institutions, advances, etc., a pay
order in form G. 1688 should be prepared by the competent authority and
forwarded to the Accounts Officer for check and payment.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
...................... ......................
...................... ......................
Pay to . . . . . . . . . . . . . . . . . . . . . . . . Pay to . . . . . . . . . . . . . . . . . . . . . . . .
Rupees*. . . . . . . . . . . . . . . . . . . . . . . . Rupees*. . . . . . . . . . . . . . . . . . . . . . . .
on account of. . . . . . . . . . . . . . . . . . . . on account of. . . . . . . . . . . . . . . . . . . .
............................... ..............................
Rupees. . . . . . . . . . . . Rupees. . . . . . . . . . . . .
chargeable to . . . . . . . . . . . . . . . . . . . chargeable to . . . . . . . . . . . . . . . . . . .
Signature. . . . . . . . . . Signature . . . . . . . . . .
Witness . . . . . . . . . . . . . .
16.27
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVI
Witnessing of Payments
1689. Officers submitting bills for internal check should mention therein the
place of payment and name of the officer or subordinate before whom payment
should be made.
1693. Witnessing officers and subordinates are responsible for the identity of
their men and for the correct payment of the amount entered in their favour in
the bill.
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20 October, 2011
9.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVII
CONTENTS
34
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVII
1701. Claims which are not susceptible of internal check will be returned by the
Accounts Officer to the officer submitting them for amendment or explanation.
1702. Claims which are susceptible of internal check, though incorrect otherwise,
will be passed by the Accounts Officer for the correct amount, the amount not
admitted being disallowed. The amount of disallowance and the reasons should be
intimated to the officer drawing the bill, with the least possible delay, for
communication to the person concerned. When the sanction of a higher authority is
necessary to the payment of an amount disallowed, it shall be the duty of the officer
drawing the bill to obtain such sanction before the amount disallowed is passed for
payment.
1704. When a claim has been disallowed on the ground that it is not covered by an
existing rule or order and the drawing officer or the party concerned is unable to
accept the Accounts Officer's interpretation, it shall be open to the drawing officer
or the party concerned to represent the case to a higher authority, and the amount
disallowed will not be passed for payment unless the Accounts Officer's
interpretation of the rule or order is set aside by the authority competent to do so.
1705. Ordinarily all personal claims will be checked finally within one year of the
date of payment, and if within this period, an amount is discovered to have been
paid erroneously, through an oversight in the accounts office and not due to wrong
interpretation of a rule or order, it will ordinarily be recovered. When the amount so
detected can, without hardship to the party concerned, be recovered from a current
bill, the recovery will be made by the Accounts Officer from such bill. If, however,
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVII
the amount discovered to have been erroneously paid cannot be met from the
amount payable in the current bill, or is so large as compared with the person's pay
that its recovery is, in the opinion of the Financial Adviser and Chief Accounts
Officer, likely to cause a hardship to the party concerned, the amount will be held
under objection and the drawing officer requested to take steps to recover the
amount from the next bill or to obtain the sanction of the Head of Department of
the employee concerned to the recovery being made in a suitable number of
installments.
1706. When erroneous payments have been passed for a considerable time owing
to a wrong interpretation of a financial rule or order, the new interpretation will be
given effect from the date which the competent authority may decide when giving
the correct interpretation. If no date is specifically fixed, the correct interpretation
will be given effect from the date of issue, by the competent authority, of the orders
stating the correct interpretation.
1707. If any payments have to be disallowed more than one year after the date on
which they were made, the amount of overpayment will be held under objection
and reported to the head of the department for orders whether the recovery should
be enforced or waived.
1708. Every railway officer should attend promptly to any objection communicated
to him by the Accounts Officer and all objections relating to personal claims raised
by the Accounts Officers or by the Audit Department, whether accepted or not,
should immediately be communicated to the parties concerned, so that the question
of write-off of the amounts on the ground that they are more than a year old may
not arise, in case it is eventually decided that the objections are correct and the
amounts disallowed are to be recovered.
1709. The Ministry of Railways (Railway Board) has full power to sanction the
write-off of amounts overdrawn by railway servants or otherwise due from them.
The General Managers may exercise the power of the Ministry of Railways (Railway
Board) under this paragraph in respect of non-gazetted staff. In the case of gazetted
officers, the General Managers may waive recovery of amounts overdrawn by them
or otherwise due from them, if the erroneous payment or the amount due is
discovered by Accounts or Audit more than one year after the date on which it was
made or on which it was due. The General Manager may redelegate his powers
under this paragraph to any authority subordinate to him, subject to such conditions
as he may deem fit to prescribe.
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PAKISTAN RAILWAYS GENERAL CODE
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1710. Deleted
1711. The power to remit a disallowance, vide paragraph 1709 is exercisable only
if the amount disallowed, having been finally passed by the Accounts Officer, had
been drawn by the railway servant concerned under the reasonable belief that he
was entitled to it.
1712. The circumstances in which the Accounts Officers may waive objections on
their own authority have been described in the Pakistan Railways Code for the
Accounts Department.
1713. An item of expenditure may be held under objection for one or more of the
following reasons:
1714. It is the duty of the Accounts Officer to bring to the notice of the executive
authority concerned, without any avoidable delay, all items of irregular expenditure
held under objection by him; and it shall be the function of the executive authority
to take the earliest possible steps for the regularization of the expenditure by
according or obtaining the necessary sanction, or by ordering recovery of the
amount irregularly disbursed, or by furnishing the further information required by
the Accounts Officer.
1715. If the executive authority concerned is unable to accept the objection raised
by the Accounts Officer, it should at once refer the matter for orders of the next
higher authority and the objection shall not be considered as having been cleared
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVII
until it has been either withdrawn by the Accounts Officer or over-ruled by the
competent authority.
1716. When the Financial Adviser and Chief Accounts Officer considers that the
action taken by the administration in a particular case is insufficient, he will ask the
General Manager to report the matter to the Ministry of Railways (Railway Board)
for orders, furnishing him at the same time, for transmission to the Ministry of
Railways (Railway Board), a statement of the reasons for which he considers such
action imperative. If the General Manager refuses, it is open to the Financial Adviser
and Chief Accounts Officer to report the matter to the Member Finance himself.
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PAKISTAN RAILWAYS
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20 October, 2011
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVIII
CONTENTS
WITHHOLDING OF PENSION AND GENERAL PROVIDENT FUND 18.3 — 18.4 1810 — 1811
BALANCE
35
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CHAPTER XVIII
1801. Responsibility for Losses. Every public officer should exercise the same
vigilance in respect of public expenditure and public funds generally as a person of
ordinary prudence would exercise in respect of the expenditure and the custody of
his own money. Means should be devised to ensure that every railway servant
realizes fully and clearly that he will be held personally responsible for any loss
sustained by Government through fraud or negligence on his part and also for any
loss arising from fraud or negligence on the part of any other railway servant to the
extent it may be shown that he contributed to the loss by his own action or
negligence.
1802. Report of Losses. Any defalcation or loss of cash, stores or other property
belonging to Government should be reported immediately after its discovery, to the
head of the accounting unit, division or department, as the case may be, and in
serious cases to the General Manager also, copies of the reports being sent
simultaneously to the Financial Adviser and Chief Accounts Officer. If any
irregularity or loss is detected by, or is brought to the notice of, the Accounts Officer
in the first instance, it will be his duty to apprize immediately the administrative
authority concerned with the facts of the case and ask for a proper investigation. If,
however, the irregularity or loss is discovered by, or is brought to the notice of, the
administrative authority in the first instance, that authority should immediately
report the matter to the Accounts Officer. Petty cases, that is, cases involving losses
not exceeding Rupees 2,000 each need not be reported to the Financial Adviser
and Chief Accounts Officer unless there are important features which require
detailed investigation and consideration. Every important case should be brought to
the notice of the Ministry of Railways (Railway Board), as soon as possible, by the
General Manager. When the loss involved does not exceed Rupees 10,000 the case
need not be reported to the Ministry of Railways (Railway Board) unless it presents
unusual features or reveals serious defects in procedure.
(c) the nature of checks which ought to have been exercised under any
rule or order and which were omitted, thereby facilitating the fraud,
(d) whether the procedure in force is ineffective in preventing such frauds
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVIII
(e) disciplinary action taken against the party at fault and the adequacy
or otherwise of such action,
(f) whether the Financial Adviser and Chief Accounts Officer, agrees to
the report submitted. In the case of his disagreement with the
Administration on any aspect of the case such disagreement should
be reported verbatim to the Ministry of Railways (Railway Board).
1803. Losses involving the State Bank of Pakistan. Whenever any case of loss, in
which there is a possibility of the State Bank of Pakistan being made liable to
Government either in respect of operations on Government Accounts conducted by
itself or by its agents or otherwise, comes to notice, a report of the loss should also
be made, without delay, to the Ministry of Railways (Railway Board). On receipt of
the report, the Ministry of Railways (Railway Board) will arrange to have the facts
examined, while they are fresh, by officers of the Bank and of Government with a
view to reaching an amicable settlement or, if this is impossible, at least to clearing
the ground as far as possible, so that a stated case may be referred to some outside
arbitrator or legal authority. This examination will be undertaken at once and
independently of any departmental or police inquiry.
1805. Legal Advice. In any case in which it appears that recourse to judicial
proceedings is likely to be involved, competent legal advice should be taken as
soon as the possibility emerges. In the case of losses involving a reasonable
suspicion of fraud or other criminal offence, a prosecution should be attempted
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVIII
unless the legal advisers consider that the evidence available is not such as will
secure a conviction. The reasons for not attempting a prosecution should be placed
on record in all such cases.
1808. In particular if the loss has occurred through fraud, every endeavour should
be made to recover the whole amount lost from the guilty persons, and if laxity of
supervision has facilitated the fraud, the supervising officer at fault may properly be
penalized either directly by requiring him to make good in money a sufficient
proportion of the loss, or indirectly by reduction or stoppage of his increments of
pay.
1810. Withholding of Pension and General Provident Fund Balance. One reason
why it is important to avoid delay (paragraph 1804) is that in the course of a
prolonged investigation, Government servants who are concerned may qualify for
pension and a pension once sanctioned cannot be reduced or withheld for
misconduct committed prior to retirement. As a primary precaution, steps should be
taken to ensure that a railway servant concerned in any loss or irregularity, which is
the subject of an inquiry, is not inadvertently allowed to retire on pension while the
inquiry is in progress. Similar precaution should be taken in the case of a person
entitled to the benefits of the General Provident Fund. Accordingly, when a railway
servant is concerned in any irregularity or loss, the authority investigating the case
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVIII
should immediately inform the Accounts Officer and the administrative authority
concerned and it will be the duty of the latter to make a note of the information and
to see that pension is not sanctioned or the Provident Fund amount is not allowed
to be withdrawn before either a conclusion is arrived at as regards the railway
servant’s culpability or it has been decided by the sanctioning authority that the
result of the investigation need not be awaited.
Note. In sanctioning the pension of a railway servant, who is involved in any loss or irregularity
which is the subject of an inquiry, the provisions of rule 2308 of the Pakistan Railways
Establishment Code, Volume II should be borne in mind.
1811. The fact that persons who were guilty of frauds or irregularities have retired
and have thus escaped punishment, should not be made a justification for absolving
those who are also guilty but who still remain in service.
Prosecutions
1814. Prosecution. When the investigation has been completed, an officer of the
department (accompanied by the officer who attended the investigation) must be
made available for conferences with the authority who will decide whether a
prosecution should be instituted. If it is decided not to prosecute, the case must be
reported through the usual channel to the General Manager for orders.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVIII
1816. Witnesses. When the case is put into Court by the Police, the Senior Officer
of the Department concerned present at the station / office will see that all witnesses
serving in the department and all documentary evidence in the control of the
department, are punctually produced, and will also appoint an officer of the
department (preferably the officer who attended the investigation) to attend the
proceedings in Court and assist the prosecuting staff.
1818. Reports to the General Manager. The Senior Officer of the department
concerned present at the station / office will see that, in addition to the reports
required under paragraphs 1802 and 1814 above, prompt reports are submitted to
the General Manager through the usual channel regarding:
18.5
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVIII
Departmental Inquiries
18.6
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XVIII
1822. Where a number of persons are involved, one or more criminally, and others
in such circumstances as show negligence, or warrant the suspicion of criminal
abetment without sufficient proof to justify prosecution, or have similar features
which necessitate a criminal prosecution of one or more and a departmental inquiry
against others, the neglect to institute a formal departmental inquiry, or to carry it to
the requisite stage, before criminal proceedings are taken, has the result that many
months later, when the criminal case is over, effective departmental action becomes
impracticable.
1823. The general rule that should be followed is that in all cases of fraud,
embezzlement or similar offences, departmental proceedings should be instituted at
the earliest possible moment against all the delinquents and conducted with strict
adherence to the rules up to the point at which prosecution of any of the
delinquents begins. At that stage it must be specifically considered whether further
conduct of the departmental proceedings against any of the delinquents is
practicable; if it is, it should continue as far as possible (which will not, as a rule,
include finding and sentence). If the accused is convicted, the departmental
proceedings against him should be resumed and formally completed. If the accused
is not convicted, the departmental proceedings against him should be dropped
unless the authority competent to take disciplinary action is of the opinion that the
facts of the case disclose adequate grounds for taking departmental action against
him. In either case, the proceedings against the remaining delinquents should be
resumed and completed as soon as possible after the termination of the proceedings
in court.
1824. The proceedings contemplated in these instructions are those which are
regulated by the rules in Chapter XVII of the Pakistan Railways Establishment Code,
volume I, where action is taken under the Government Servants (Efficiency and
Discipline) Rules, 1973, this ordinarily takes the place of a criminal prosecution as
regards the person or persons accused; but the procedure as regards other persons
involved, against whom this Act is not employed, should be in accordance with the
instructions given above.
18.7
PAKISTAN RAILWAYS
CHAPTER XIX
20 October, 2011
9.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
CONTENTS
36
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
CONTENTS
37
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
1901. Form and Date of Issue. The record of the services of gazetted officers is
maintained by the Personnel Department and Accounts Officer who disburses
their pay or, if they proceed on leave, on deputation out of Pakistan or on
Foreign Service, by the Accounts Officer who would disburse their pay but for
the leave, deputation or Foreign Service. This record, known as the “History of
Services of Officers of the Pakistan Railways” is compiled by the Financial
Advisor & Chief Accounts Officer in form G. 1901 and issued in print on the
10th October of every alternate year, containing complete information up to the
1st July preceding.
Substantive Officiating
Station Date
appointment appointment
1 2 3 4
1902. Contents. The History of Services includes the names and records the
events in the history of service of all gazetted officers, whether permanent or
temporary, employed in Pakistan Railways. Persons holding gazetted posts in an
officiating capacity or officers with honorary gazetted rank are, however, not
included.
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CHAPTER XIX
RECORDS OF SERVICE
1905. On the receipt of notice of the appointment of a new gazetted officer, his
name should immediately be entered in its proper place in the interleaved copy.
The details of full name with degrees and titles, if any, date of birth, the date on
which he joined the service, domicile, religion, province of origin and
information regarding mother tongue should be ascertained and recorded
without undue delay.
1906. Scrutiny by Officers. On the 1st May of the year in which the History of
Services is to be printed, Financial Advisor and Chief Accounts Officer should
send to each individual officer for whose History of Service he is responsible, a
copy of the officer’s history sheet corrected up to date, for the latter’s scrutiny
and remarks and then submit it to the Financial Advisor & Chief Accounts
Officer. Subsequent changes made in May and June should be intimated to the
Financial Advisor & Chief Accounts Officer and at the same time a copy should
be forwarded to each of the officers concerned for scrutiny. The comments, if
any, of the officers should be sent to the Financial Advisor & Chief Accounts
Officer so as to reach him by the 22nd July.
19.2
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CHAPTER XIX
RECORDS OF SERVICE
Monthly pay
Station Substantive Officiating
Date Date Substantive Officiating Remarks
/ Office appointment appointment
pay pay
1 2 3 4 5 6 7 8
1908. Arrangement of Names. The names of all officers included in the History
of Services should be arranged in alphabetical order.
1909. Heading and initial entries. The particulars in the heading should be
filled in accordance with the instructions contained in the following paragraphs.
1910. The date of joining the service should be filled in as follows. In the case
of an officer:
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CHAPTER XIX
RECORDS OF SERVICE
(d) Deleted.
1911. Deleted
1912. By Province of origin is meant the provinces in which the officer was
domiciled at the time of his appointment.
1913. Deleted
1914. (1) In filling the date of commencement of service for pension and leave,
if the officer is pensionable, the date from which service counts for pension
should be shown here, otherwise the word “Non-pensionable” should be
inserted.
(2) In the case of officers who are appointed as temporary in the first
instance and on subsequent confirmation are allowed to count a part or whole
of their service for leave and pension, a suitable remark to this effect should be
given below the heading and the dates from which service counts for leave and
pension should be indicated in the space provided for the purpose.
1915. Events during Service. The events during the service of an officer fall
under three categories:
(ii) Leave.
(iii) Miscellaneous.
1917. Under the heading “Station” in the body of the history, the name of the
Pakistan Railways and in the event of an officer being appointed in an office or
department on deputation outside the Pakistan Railways, the name of such office
will be shown, e.g., ”Ministry of Railways (Railway Board)”, “Economic Affairs
Division”, “Coal and Energy Development Department” and so on.
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RECORDS OF SERVICE
1918. Under the heading “Date” in the body of the history sheet, the actual date
from which the event takes effect should be shown. If the event takes effect from
the afternoon of a date the next day should be shown under this heading, but in
no case the word “forenoon” or “afternoon” should be inserted.
1920. The first entry in the column “Date” in the body of the history sheet
should be the date from which the officer commences to draw pay.
19.5
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
1924. Officers borrowed from other Civil Departments. When the services of an
officer are obtained on loan from another Civil Department, the fact of such loan
and his name should be included in the History of Services but the particulars of
his past service should not be reproduced. A reference, should, however, be
made to the volume, if any, which contains the History of Services of officer of
the Department from which his services are borrowed. The conditions on which
the loan of the officer's services have been obtained should also be briefly
stated. If and when the services of such an officer are permanently transferred to
Pakistan Railways, the revised conditions and the particulars of his past services
should be reproduced in the History of Services.
1925. Deleted.
1926. Leave. When an officer proceeds on leave, the nature of the leave and its
duration should be shown, as also the date from which it is availed of, in the
body of the History of Services, by the entry of a special note. This entry should
be revised, if necessary, and the date of return from leave shown, when the
officer returns from leave. When the leave taken is out of Pakistan, the dates of
embarkation and disembarkation should also be shown.
(ii) Deleted.
(iv) Election for revised leave or pension rules, or for any terms
affecting leave, pay, pension, etc., in respect of which option is
allowed.
(v) Transfers to foreign service.
(viii) Deleted.
(ix) Deleted.
19.6
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
Note. Deleted.
1931. Deleted.
1932. Service Books. For each pensionable non gazetted railway servant a
Service Book shall be maintained in Form G. 1932 and kept in the custody of
the Divisional / Assistant Personnel Officer / Accounts Officer / Office
Superintendent. Service Books of accounts staff will be maintained by Accounts
Officer and that of executive staff by Personnel Department.
19.7
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
2. Employee No.
3. Residence.
5. Date of birth.
Thumb.
Note 1. The entries on this page should be renewed or re-attested at least every five
years and the signature in lines 9 and 10 should be dated. Finger prints need not be
taken afresh every five years under this rule.
The remaining folios of the service book should be divided into fifteen columns,
viz:
1. Name of post.
19.8
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
7. Date of appointment.
13. Leave
(a) Period;
19.9
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
1933. Deleted.
1934. Service Rolls. For each temporary servant, a Service Roll (Form G. 1934)
should be maintained, showing:
(c) the rank which he from time to time holds, his promotions and his
reductions and other punishments;
(f) every other incident in his service which may involve forfeiture of
a portion of it or may affect the amount of his pension.
1935. Attestation of Entries. Every step in Pakistan Railways servant's official life
must be recorded in his service record and each entry in the service records of
railway servants other than employees in Pay Scale 1 to 7 and labourers must be
attested by a gazetted officer. As regards employees in Pay Scale 1 to 7 and
labourers, every incident in the service of such employees which may affect the
amount of their gratuity or pension must be carefully entered. Entries relating to
the commencement and termination of service and recommendations for
gratuity or pension shall be attested by a gazetted officer; other entries may be
attested by a senior subordinate authorized by the head of a department. The
Divisional / Assistant Personnel Officer / Accounts Officer / Office
Superintendent must see that all entries are duly made and attested and that the
record contains no erasure or overwriting, all corrections being neatly made and
properly attested.
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PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
1938. Annual verification. At a fixed time early in the year, the service books
and service rolls of pensionable employees should be taken up by the Divisional
/ Assistant Personnel Officer / Accounts Officer / Office Superintendent who,
after satisfying himself that the services of the Government servant concerned are
correctly recorded in each service book, should record in it a certificate in the
following form over his signature:
Note. The verification of service referred to above should be in respect of all service
qualifying for pension whether permanent, provisional, temporary or officiating.
19.11
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XIX
RECORDS OF SERVICE
1943. The scrutiny of his service book by the railway servant concerned must
be made in the presence of a responsible official. As a token of his scrutiny and
acceptance of entries in the service book, the railway servant should sign in the
relevant column of the service book, and the official who supervised the scrutiny
will also endorse his signature as evidence that scrutiny was conducted under
proper supervision and the supervising officer is satisfied that it was bona fide
and no unauthorized changes were made in the entries in the service book in
the course of such scrutiny.
19.12
PAKISTAN RAILWAYS
CHAPTER XX
20 October, 2011
9.1
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XX
MISCELLANEOUS
C O N T ENT S
38
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XX
MISCELLANEOUS
C O N T ENT S
SECURITY DEPOSITS FOR RAILWAY EMPLOYEES AND 20.12 — 20.14 2053 — 2061
CONTRACTORS
39
PAKISTAN RAILWAYS GENERAL CODE
CHAPTER XX
MISCELLANEOUS
2004. Official Records, Property of State.——All official books and records are the
property of the State, and must be carefully preserved, unless their destruction be
sanctioned by superior authority. This rule includes the records of subordinates which
must be given up to their superior officers when demanded.
(b) The Ministry of Railways (Railway Board) have decided that the following
records should be retained for the periods noted against each:
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2006. No record of the railway should be destroyed until after the expiration of the
period prescribed for its preservation, and in each office full details should be
maintained permanently of all records destroyed from time to time. The following
records should on no account be destroyed:
Correspondence
2007. Letters will usually be written on a sheet of foolscap (A4 sheet), leaving a quarter
margin on the inside of the page, but brief letters or memoranda may be of the docket
form on a quarter sheet of foolscap.
2008. Memoranda on half margin, the reference on one side and the reply on the other,
will generally be found useful, no copy being taken by the person by whom the
reference is made, as the original will be returned to him.
2009. Each separate subject should be embodied in a separate letter, e.g., questions
connected with the strength of establishment should not be mixed up with matters
relating to engineering or the construction of works.
2010. The subjects of a letter under reply should always be briefly but clearly stated in
the opening of the reply (unless the reply practically repeats the whole of it in an
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affirmative or negative form). It is not enough to quote simply the number and date.
Similarly, a reminder should state the subject, not merely the number and date of the
letter to which attention is drawn. To facilitate reference, the paragraphs of a letter
should be numbered and similar numbers should be inserted in the office draft.
2012. When a reference is made to the Ministry of Railways (Railway Board) as a result
of an objection raised by the Financial Adviser and Chief Accounts Officer or the
Director General Audit, Railways, a verbatim copy of the objection should be furnished
to the Ministry (Board).
2014. Officers should be encouraged to express in the fullest manner their opinions on
subjects of a professional character, and should be allowed the utmost latitude of
explanation as to points of executive management, but every officer must convey his
opinion or explanation to superior offices in a respectful manner; and the heads of
department are required to notice any improprieties in this respect, and to return for
corrections all letters in which this rule is not attended to.
2015. Official letters addressed to the heads of an office should not bear his name on
the cover, unless it is intended that the cover should be opened by the officer
personally.
2016. No officer should correspond direct with any authority superior to the officer
under whom he is immediately serving, or with the Provincial Government, the
Ministry of Railways (Railway Board), or the Government of Pakistan out of the regular
course, unless in a case of extreme emergency, in which case he must send copies of
his communications to his immediate superior.
2017. (1) Direct communications of Government Officials (except in the cases of long
established practice) with officials in the foreign countries are prohibited, but references
to them may be made through the proper channel of the Government of Pakistan and
the Pakistan Diplomat Abroad.
(2) Normally, all inquiries, etc., desired to be made from the various
Departments and agencies of the Government or Government of foreign country should
be conducted through:
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2019. Confidential papers should be placed in double covers, the inner cover being
marked “confidential” and superscribed with the name only of the addressee, the outer
cover being addressed to him by official designation only, and without the addition of
his name.
2021. Communication sent through the post.——The rules and rates of postage governing
the dispatch through the post of different types of articles, namely, letters, book packets,
newspapers and parcels are different. The inclusion within one cover or bundle of
different types of articles normally renders the whole cover or bundle liable to postage
at the rate prescribed for the most highly charged article included. Thus the inclusion of
a letter within a book packet or a newspaper renders that article liable to be charged at
the letter postage rate. Similarly, if letters are enclosed in a parcel, the parcel will be
charged at the rate of the postage.
2022. There are two important exceptions to the general rule stated in the preceding
paragraph, viz.:
(a) Rule 31 of the Post Office Rules contains a general exception providing that a
parcel may contain only one letter provided it is addressed to the addressee of the
parcel.
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(b) Exception 3 to Rule 181 of the Post Office Rules is a special exception for
official correspondence only, permitting, where more than one office file included in
one parcel, each file to contain a single official letter which was not on the file when it
reached the officer dispatching it.
2026. Deleted.
2027. Deleted.
2028. Deleted.
2029. Deleted.
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2030. Service stamps and official stationery should not be used in correspondence
relating purely to matters of a personal nature. The covers of letters, etc. sent by
Government officers in their official capacity, which relate nevertheless to the private
interests and concerns of the individuals addressed, should be marked “Service
unpaid”, and the unpaid postage at prepaid rates will be recovered from the addressee.
(i) the present cost, either of the section or sections affected, or of the total
establishment as the circumstances of the case may indicate to be necessary;
(ii) the cost after revision; and
(iii) details of the number and pay of the appointments which it is proposed to
add or modify.
2032. When a scheme requires the sanction of the higher authority only because
particular items are beyond the powers of sanction of the subordinate authority, in the
letter submitted to the higher authority full details should be given of these items and of
any other part of the scheme so connected with them that, unless it is explained, it must
be difficult for the higher authorities to determine whether sanction should be given to
these items or not. Details of other parts of the scheme are not required and should not
be given, lump-sum figures showing the total cost of each part of the scheme being
sufficient.
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2034. In determining the extra cost, allowances whether fixed or variable, should be
included. The estimate of the extra cost due to variable allowances, such as those
granted under house allowance schemes, can not be exact but it should be as accurate
as possible.
2035. In the following cases a proposition statement in duplicate in form G.2035
should also be submitted:
(i) cases of general revision of establishment ;
(ii) proposals which can not be set out clearly without it ; or
(iii) Schemes which require the sanction of the Chairman / Secretary Railways.
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Average cost
Designation
Designation
*Maximum
*Maximum
*Increment
*Increment
*Minimum
*Minimum
*Amount
*Amount
*Amount
*Amount
Remarks
Number
Number
Period
Period
*Money columns.
2036. The details to be shown in the proposition statement will be determined by the
following rules:
(i) The proposition statement, where this is necessary, should relate strictly to
the section or part of the office affected by the proposals. As regards the other
parts or sections of the office, neither details nor figures of total cost need be
included.
(ii) Where a section consists of non — gazetted staff, details need be given only of
the class affected, if a saving of labour will result from the adoption of this
procedure.
(iii) The rules as to detail set out in paragraphs. 2031 to 2033.
2037. Where the pay of any post, whether existing or proposed, rises from a minimum
to a maximum by periodical increments, the average monthly cost, not the actual or the
commencing cost, should be given. In the case of non-gazetted staff, the mean of the
time scale may be taken as the average monthly cost, while in the case of officers, the
following should be taken as the average cost of each post:
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2038. The fixed allowances should be entered in the proposition statements when such
statements are prepared but the variable allowances should not be included therein.
2039. The proposition statement or the proposal for revision should be forwarded
through the Accounts Officer, who should verify the present scale or state the present
cost, as the case may be, according to his cadre register; but it will not be necessary for
him to reconcile differences or discrepancies unless they are sufficiently large to affect
the consideration of the case by the sanctioning authority. It will also be unnecessary
for the Accounts Officer to make the submission of proposals for the revision of
establishment the occasion for the verification of present scales as shown in his cadre
registers. In ordinary cases, the sanctioning authority may accept the Accounts Officer’s
figures, and if there are discrepancies between his figures and those furnished by the
authority initiating the proposals, they may be left over for adjustment subsequently.
Sanctions
2041. All sanctions or orders issued by an authority under power derived from a
delegation must be expressed as having been accorded or issued by such authority.
2042. Officers who have not been formally delegated powers by the General Managers
but are authorised to issue sanction on behalf of the latter, should prepare a weekly or
fortnightly statement, as the General Manager may decide, of all sanctions so issued by
them and submit it to the General Manager for examination.
2043. (a) Copies of all sanctions, effecting railway receipts and expenditure, should be
communicated to the Accounts Officer concerned, under the signature of the
sanctioning authority or that of a subordinate officer authorized by the sanctioning
authority to do so.
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(b) All sanctions and orders involving financial considerations emanating from
the office of the Ministry of Railways (Railway Board), should be sent by the Secretary,
Ministry of Railways (Railway Board), to General Managers, in duplicate, to enable
them to make over a copy promptly to the Financial Adviser and Chief Accounts Officer
for necessary action. Where the Ministry of Railways (Railway Board) as such has
power to accord sanction or to issue orders, the sanction or orders should be sent direct
to the Audit Department by the Secretary, Ministry of Railways (Railway Board). All
other sanctions and orders i.e., order of the Federal Government intended for the Audit
Department should be endorsed by an Officer of the Finance Branch of the Ministry of
Railways (Railway Board).
2044. All letters or memoranda conveying sanction to the grant of additions to pay such
as special pay and compensatory allowance, should contain a brief but clear summary
of the reasons for the grant of the addition so as to enable the Accounts Officer to see
that it is correctly classified as special pay or compensatory allowance, as the case may
be. In cases in which an official record in an open letter is considered undesirable, the
reasons for the grant of such additions to pay should be communicated confidentially to
the Accounts Officer. A similar procedure should also be followed in all other cases in
which the rules require that reasons for the grant of special concessions or allowances
should be recorded.
2045. Date of effect of Sanction.——(1) Unless otherwise expressly stated in the rules
themselves, Statutory Rules made by the Federal Government with the concurrence of
its advisers have effect from the date on which they are made by him and those made
by the Federal Government take effect from the date of their notification in the Gazette
of Pakistan or from the date of issue.
(2) Executive orders and sanctions issued by an authority take effect from the date of
issue of the despatch, letter in which the order or sanction is conveyed, unless stated to
the contrary in the order or sanction itself.
(3) Corrections to Pakistan Railways Codes take effect from the following dates:
(a) When a correction is based upon sanctions and orders already issued by
letter, from the date specified in that letter and, when there is no such date specified in
that letter, from the date of the letter.
(b) When a correction is first notified in the form of a correction slip, from the
date of issue of the list of corrections unless a different date is specified in the correction
slip itself.
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2047. When a railway servant dies, a report of his death should be made immediately,
through the regular channel, to the authority by which his appointment was made; and
the relatives or friends of the deceased employee, if none of them be present on the
spot, should be communicated with immediately by telephone, fax or email by local
authorities of the railway.
2048. The death reports (Form G. 2048) of persons of foreign domicile should be made
direct by the General Manager to Ministry of Foreign Affairs through fax or email, giving
the following information:
(1) Name.
(2) Designation.
(3) Date of death.
(4) Place of death.
(5) Age at time of death.
(6) Place of birth.
(7) Particulars as to family connections.
(8) Address in foreign country of relatives (if known).
(9) Particulars as to property (if any).
(10) Length of service.
(11) Cause of death.
(12) Any other remarks.
A copy of the report should simultaneously be sent to the Director General Health of
the Government of Pakistan for information and, in the case of officers, an intimation of
death should also be sent to the Ministry of Railways (Railway Board).
2049. Deleted
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PAKISTAN RAILWAYS GENERAL CODE
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Execution of Contracts
2051. The classes of deeds, contracts and other instruments which may be executed by
various authorities on behalf of the President and the general principles which have
been laid down by the Federal Government for the guidance of authorities who have to
enter into contracts or agreements involving expenditure from Federal Consolidated
Fund, have been embodied in Chapter IV of the Pakistan Railways Code for the Stores
Department and the Appendices thereto. The Pakistan Diplomat abroad is authorized
to make and execute on behalf of the President contracts relating to the working of
railways and to vary and discharge such contracts.
2052. The rules prescribed by the competent authority or superior courts will be
followed in making applications for the services of the Government Examiner of
questioned documents and the payment to be made therefore.
2053. Divisional Pay Masters, Sectional Pay Masters, Sub-Store-Keepers and Depot
Store Keepers holding direct charge of stores, whether appointed permanently or
temporarily, must furnish security, the amount being regulated according to
circumstances and to local custom in each case under the sanction of the General
Manager in consultation with the Financial Adviser and Chief Accounts Officer. Other
subordinates entrusted with the custody of cash or stores may be required to furnish
security in such manner as may be decided by the General Manager in consultation
with the Financial Adviser and Chief Accounts Officer in each case.
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Securities should be taken, where necessary, for the due fulfilment of contracts
entered into by railway administration.
2056. In the case of Government securities, a margin should be allowed for possible
fluctuations in market value and power should be reserved to call on the depositor to
make good any deficiency in this respect.
2057. Where a security is offered in the form of a deposit receipt of a bank or Pakistan
Railways co-operative credit society, the depositor should be required to get the receipt
made out in the name of the Accounts Officer and the receipt should remain in the
custody of the latter. The depositor should be authorised by the Accounts Officer to
receive the interest, when due, direct from the bank or the co-operative credit society.
The deposit made with the Pakistan Railways Co-operative Credit Society will be at the
risk of the depositor.
2058. Security deposits lodged in the Post Office Savings Bank should be hypothecated
by the depositor to the Accounts Officer and the Bank’s Pass Book should remain in the
custody of the latter. The Pass Book should be sent to the Post Office as soon as
possible after the 15th June every year in order that the necessary entries on account of
interest may be made therein.
2059. Cash Deposits may be converted, at the cost of the depositor, into one or more of
the forms of interest-bearing securities provided:
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PAKISTAN RAILWAYS GENERAL CODE
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(i) that the depositor has expressly desired this in writing, and
(ii) that the acceptance of the new form of security is permissible under
paragraphs 2054 and 2055 as well as under the terms of agreement or
bond.
2060. The security deposits, whether made in cash or in one of the forms of security
referred to in paragraphs 2054 and 2055, should be covered by a bond or agreement
setting forth the conditions under which the security is held and may be ultimately
refunded or appropriated.
2061. It should be stipulated in the bond inter alia that amount of the deposit shall be
liable to forfeiture, under the orders of the competent authority, specified in the bond,
in the event of any loss to Government due to fraud, negligence or any other action
(direct or contributory) on the part of the depositor, or for the non-fulfilment of any of
the conditions of the bond. It should also be stipulated that no interest will accrue on
the amount of the security deposited in cash.
2063. Report prepared by Pakistan Railways will consist of four parts, viz:
2065. Section I——Report proper.——This section which is signed by the Head of the
Railway Administration should be devoted to a review of the working of the railway
during the year. It should contain, for instance, the reasons for variations in gross
receipts and departmental expenditure (generally as compared with the previous year) ;
20.14
PAKISTAN RAILWAYS GENERAL CODE
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brief descriptions of exceptional events, such as damages by floods, etc., and the
measures taken to cope therewith; important fluctuations in the operating results
together with the contributory causes ; major works undertaken or completed during
the year ; and steps taken to improve or add to the facilities provided for the comfort of
the travelling public, particularly lower class passengers.
Establishment Rules
2069. The railway administration should prepare the Establishment Rolls so as to give
the following information in respect of gazetted officers and non-gazetted staff
separately:
20.15
PAKISTAN RAILWAYS GENERAL CODE
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Establishment rolls need not be prepared every year if there are no great changes
in the sanctioned cadres or scales of pay, but they should be kept regularly corrected.
Payee, whose signature must be known to the Treasury Officer, and if the latter directs
the Treasury Officer to pay the money to a certain named person, that person must be
identified to the Treasury Officer before payment can be made to him.
Before presentation for encashment the draft must be receipted on the back by a
person entitled to give a legal quittance.
20.16
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
1) Entity Element
F 27 1 PR01 01 General Manager, Operations 000 Senior Accounts Office/GB HQ (Headquarters, Lahore)
02 FA & CAO, Pakistan Railways 001 Divisional Accounts Office, Karachi
03 FA & CAO, Revenue 002 Divisional Accounts Office, Sukkur
04 Traffic Department 003 Divisional Accounts Office, Multan
05 Civil Engineering Department 004 Divisional Accounts Office, Lahore
06 Electrical Department 005 Divisional Accounts Office, Rawalpindi
07 Signal Department 006 Divisional Accounts Office, Quetta
08 Telecom Department 007 Divisional Accounts Office/WAC/MGPR, (Workshops Accounts Moghalpura)
09 Locomotive Department 008 -
10 Wagon Department 009 Divisional Accounts Office, Peshawar
11 Carriage Department 010 Senior Accounts Office/Revenue, Lahore (Traffic Accounts, Lahore)
12 Stores Department 011 SAO/Pension & Funds, Headquarters, Lahore
13 MIS Department 012 SAO/Stores, Headquarters, Lahore
14 Law Department 013 AO/MIS/ HQ (IT Centre, HQ, Lahore)
15 Police Department 014 AO/Steel Shop/MGPR (Steel Shop, Moghalpura, Lahore)
21 General Manager, Manufacturing & Services 015 AO/CDL/ Rawalpindi (Central Diesel Locomotive Shop, Rawalpindi)
22 FA & CAO, Manufacturing & Services 016 AO/C&W/Hyderabad (Carriage and Wagon Shop, Hyderabad)
31 General Manager, Development 017 S F&AO/TR Karachi (Track Rehabilitation Project, Karachi)
32 Directorate of Schools 018 S F&AO/EPZ Karachi (Export Processing Zone, Karachi)
33 Medical Department 019 AO/Dry Port Karachi (Dry Port, Karachi)
34 Research IRM Surveys 020 S F&AO/DOT (Doubling of Track, HQ, Lahore)
41 Chief Internal Auditor 021 S F&AO/MPS/Karachi (Mirpur Khas Project, Karachi)
42 Federal Government Inspector of Railways 022 AO/ RBOD /K.C (Right Bank Outfall Drain, Karachi)
43 Marketing Department 023 S F&AO/M&S (Manufacturing & Services, Headquarters, Lahore)
44 Railway Board 024 SAO/CF/Islamabad (Carriage Factory, Islamabad)
025 SAO/LMF/Risalpur (Locomotive Factory, Risalpur)
026 S F & AO/ CSF / HQ / LHR (Concrete Sleeper Factories, Lahore)
027 S F & AO/ AVLB, MGPR/WAC (Moghalpura Workshops Lahore)
028 S F&AO/ H.C.W/ MGPR (High Capacity Wagons, Moghalpura, Lahore)
029 S F&AO/ RE (Rehabilitation, Moghalpura, Lahore)
030 Deputy Director/Walton (Training Centre, Walton, Lahore)
031 AO Payment Islamabad (Ministry of Railways, Islamabad)
District and DDO codes (suggested by NAM training manual) have been ignored in the coding scheme as Railways does not report its transactions on the basis of district and DDO. Accounting
unit element has been taken into consideration because Railways has developed the accounting units for financial reporting purposes.
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(See paragraph 329)
2) Object Element
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APPENDIX I
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
Page 9 of 100
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APPENDIX I
(See paragraph 329)
Page 10 of 100
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
A04115 30% of Minimum Pay Scale as Social Security Benefit in Lieu of Pension to Contract
Appointee
A04116 Pension Contribution (LCS/ Non LCS)
A04170 Others
A042 Others - Post A04201 Employer's Contribution to Benevolent Fund
Retirement Benefits
A04202 Post Retirement Free Medical Facility
A04203 Post Retirement Travel Facility
A04220 Others
A05 Grants, Subsidies A051 Subsidies Subsidy (A05101 - A05120)
and Write offs of
Loans / Advances /
Others
A05101 Wheat
A05102 Food
A05103 Edible oil
A05104 Fertilizer
A05105 Tubewell
A05106 Cotton
A05107 Freight Subsidy on imported cement
A05108 Subsidy on Imported Whole Gram Black
A05109 Mark-up Rate Subsidy for Spinning Industries
A05120 Others
A052 Grants Domestic Grants Domestic (A05201 - A05270)
A05201 To Federal Government
A05202 To Provincial Government
A05203 To District Government
A05204 To TMAs
A05205 To Financial Institution
A05206 To Non Financial Institution
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APPENDIX I
(See paragraph 329)
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(See paragraph 329)
A06104 Bonuses
A062 Technical Assistance Technical Assistance (A06201 - A06270)
A06201 Expenditures on Foreign Trainees in Pakistan
A06202 Contribution To International Agencies
A06270 Others
A063 Entertainments and Entertainment & Gifts (A06301 - A06399)
Gifts
A06301 Entertainments and Gifts
A064 Other Transfer Other Transfer Payments (A06401 - A06470)
Payments
A06401 To Foreign Governments
A06402 Contributions/Transfers to Reserve Fund
A06403 Renewal & Replacements
A06404 Return To Government Investment
A06405 To Sugar Cess Fund
A06406 Premium under Group Term Insurance Schemes for employees of NH & MP
A06407 Transfer to Staff Benefit Fund - Railways
A06408 Premium for Railways Employees Group Insurance
A06470 Others
A065 Public Private A06501 Grant In Aid to Sindh Education Foundation
Partnership
A06502 Fellowship Program
A06503 100 Community Supported Schools
A06504 Early Learning Program
A06505 Rural Based Community School
A06506 Promotion of Private School in Rural Area
A06507 Integrated education Learning Program
A06599 Others
A07 Interest Payment A071 Interest - Domestic Permanent Debt (A07101 - 10)
Debts
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(See paragraph 329)
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(See paragraph 329)
A07302 Other payments ( e.g. Management of Loan, Interest of Commercial Banks, Loan on Food
Account)
A07303 On Loans Received by Post Office etc.
A074 Interest / Profit on A07401 Defence Savings Certificates
National Savings
Schemes
A07402 Special Savings Certificates
A07403 Regular Income Certificates
A07404 Behbood Savings Certificates
A07430 Other Savings Certificates
A07431 Pensioner Benefit Accounts
A07432 Special Savings Accounts
A07433 Savings Accounts
A07434 Mahana Amdani Accounts
A07460 Other Savings Accounts
A08 Loans and Advances A081 Advances to Advances To Government Servants (A08101 - A08170)
Government Servants
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
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APPENDIX I
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APPENDIX I
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APPENDIX I
(See paragraph 329)
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A13701 Hardware
A13702 Software
A13703 IT Equipment
A138 General General (A13801 - A13899)
A13801 Maintenance of Gardens
A139 Telecommunication Telecommunication Works (A13901 - A13920)
Works
A13901 Lines And Wires - Repairs
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APPENDIX I
(See paragraph 329)
Tax Receipts
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
C01201 Punjab
C01202 Sindh
C01203 NWFP
C01204 Balochistan
Interest Foreign Loans (C01205 - 08)
C01205 Punjab
C01206 Sindh
C01207 NWFP
C01208 Balochistan
Interest US-Aid Local Currency Loans (C01209 -12)
C01209 Punjab
C01210 Sindh
C01211 NWFP
C01212 Balochistan
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
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APPENDIX I
(See paragraph 329)
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(See paragraph 329)
C01903 Others
C02 Receipts from Civil C021 General General Administration Receipts - Organs of State (C02101 - 2104)
Administration and Administration
Other Functions Receipts - Organs of
State
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(See paragraph 329)
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(See paragraph 329)
C02199 Others
C022 General Receipts of Fiscal Administration - Audit (C02201 - 10)
Administration
Receipts - Fiscal
Administration
C02201 Private Organization
C02202 Public Sector Organizations
C02203 Government Organizations
C02204 Recoveries of Overpayments
C02205 Collection of Payment for Services Rendered
C02206 Audit Other
Receipts of Fiscal Administration - Currency (C02211 - 30)
C02211 Share of Surplus Profits of the State Bank of Pakistan
C02212 Dividends on Government Shares in State Bank of Pakistan
C02213 Dividends on Government Shares in the Security Printing Corporation
C02214 Royalty on Quaid-e-Azam Centenary - Gold and Silver Commemorative Coins
C02215 Royalty on Allama Iqbal - Gold and Silver Commemorative Coins
C02216 Royalty on Islamic Summit Minar Inauguration - Gold and Silver Commemorative Coins
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(See paragraph 329)
C02227 Penalty Imposed by State Bank of Pakistan on National Bank of Pakistan against unlawful
retention of Government Receipts
Receipts of Fiscal Administration - Mint (C02231 - 40)
C02231 Fee for Mintage of Foreign Coins Act
C02232 Profit from Circulation of Small Coins
C02233 Assay Fees
C02234 Others
Receipts in Aid of Superannuation (C02241 - 50)
C02241 Contribution of Pension and Gratuities
C02242 Receipt under Federal Government (B1& 2) Provident Fund Rules
C02243 Others
C02244 Fiscal Administration-Receipts-in-Aid of Superannuation -Share of Pension Liability recovered
from Local Bodies for Provincialised College / Schools
C02245 Fiscal Administration-Receipts-in-Aid of Superannuation -Receipts of undisbursed Pension
Deposited by National Bank of Pakistan
C02251 Fiscal Administration - Receipts- In- Aid of Superannuation contribution of Pension & Gratuity
-Defence
C023 General Economic Regulation (C02301 - C02370)
Administration
Receipts - Economic
Regulation
Page 37 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C02370 Others
C024 General Statistics (C02401 - C02470)
Administration
Receipts - Statistics
C02401 Sale of Census Publication
C02470 Others
C025 Defence Services Defense Service Effective (C02501 - 20)
Receipts
C02501 Fighting Forces
C02502 Administrative Services
C02503 Military Farms
C02504 General Headquarters
C02505 Purchase & Sale of Stores Equipment and Animals
C02506 Transportation, Conservancy, Hot Weather Establishment and Others
C02507 Other Services of Armed Forces
C02508 Military Engineering Services
C02509 Auxiliary and Territorial Forces
C02510 Air Force
C02511 Pakistan Navy (including Stores and Works)
C02512 Ordnance & Clothing Factories
C02513 Procurement, Research & Product Development
C02514 Receipts on Certain Measures of Inter-Services Nature
C02520 Others
Defense Service Non-Effective (C02521 - 30)
C02521 Army Receipts
C02522 Air Force Receipts
C02523 Pakistan Navy Receipts
C02530 Others
C026 Law and Order Justice (C02601 - 20)
Receipts
Page 38 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 39 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 40 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 41 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 42 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C02862 Health Contributions from Local Bodies for the maintenance of Health Centres
C02863 Health Contributions by Federal Government for Fatima Jinnah Medical College for Women
maintenance of Health Centres
C02864 Health Contributions by Federal Government for reservation of beds in T.B. Sanatorium Samli
Page 43 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 44 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 45 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C03302 Timber and other Produce Removed from the Forest by Government Agencies-Firewood and
Charcoal
C03303 Timber and other Produce removed from the Forest by Government -Brushwood, Chips and
Stumps
C03304 Timber and other Produce Removed from the Forest by Government-Rosin
C03305 Timber and other Produce Removed from the Forest by Government-Planting Stump, Seeds,
Mazri, Palm, Grass other than Fodder etc.
C03306 Timber and other Produce Removed from the Forest by Government-Sericulture Receipts
C03307 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Timber
Page 46 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C03308 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Firewood
and Charcoal
C03309 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Brush wood,
Chips and Stumps
C03310 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Grazing &
Fodder Grass
C03311 Timber and other Produce Removed from the Forest by Consumer or Purchasers-Honey,
Herbs and Medicinal Plants
C03312 Timber and other Produce Removed from the Forest by Consumer or Purchasers-For Plants
,Stumps ,Seeds Mazri, Palm, Grass other than Fodder etc.
C03313 Drift and Waif Wood and Confiscated Forest Produce -Driftwood
C03314 Drift and Waif Wood and Confiscated Forest Produce -Sale of Confiscated Forest Produce
Page 47 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C03467 Timber & Other Produce Removed from Canal Side Plantation by Government Agency
Page 48 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 49 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 50 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 51 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 52 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C03604 Other Grants from Federal Government - Non Development Grants from Federal
Government
C03605 European Union Grant
C03608 Others - Foreign Grants
C03609 Others - Domestic Grants
Grants from Provinces in District Government Account (C03610 - 30)
C03610 Share out of Principal Allocable Amount
C03611 Special Grants from Provinces (unconditional)
C03612 Special Grants from Provinces (conditional)
C03613 Grants for Khushal Pakistan Program (KPP)
C03614 Grants for Population Welfare
C03615 Grants for Other Federal Funded Projects
C03630 Others
Foreign Aided Project Grants (C03631-40)
C03631 DERA Programme
C03632 HIV/AIDS Prevention Program
C03633 Grants for Global Alliance
C03634 Foreign Aided Project
C03640 Other Foreign Aid
Grants To TMAs
C03681 Grant from Federal Government
C03682 Grant from Federal Government in Lieu of Octroi/ GST
C03683 Grant from Provincial Government (PFC Share)
C03684 Grant from Provincial Government (Performance/ Conditional Grant)
C03685 Grant from Provincial Government (Unconditional Grant)
C03686 Grant from District Government
C037 Extraordinary Receipts Extra Ordinary Receipts (C036701 - C03710)
C03701 Sale of Land
C03702 Sale of Land - Town Sites and Colonies
Page 53 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C03703 Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in
Colonies
C03704 Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in other
than Colonies
C03705 Sale of Land - Sale of Proprietary Rights to Tenants in Colonies
C03706 Sale of Other Government Assets
C03707 Other Receipts - Fees, Fines and Forfeitures
C03708 Sale of State Owned Assets
C03709 Sale of Land by PPB / RPC
C03710 Sale of Government Assets by PPB / RPC
Sale of Agricultural Machinery (C03711 - 20)
C03711 Sale of Tractor
C03712 Sale of Threshers
C03713 Sale of Machinery & Equipments
C03720 Others
Other Receipts (C03721 - 50)
C03721 Sale Proceeds and Rent of Urban Evacuee Property and Rent of Mortgage Money of
Agricultural Lands
C03722 Interest on Deferred payments of Land Sold in Colonies
C03723 Receipts from Sale of Plots in Industrial Estate
C03724 Receipts of Bonus Shares from Lever Brothers Pakistan
C03725 Others
C03726 Sale of Mass Produced Roti
C03741 Trading Receipts
C03742 Receipts of Enercon
C03743 Fee Collected by Staff Welfare Organizations
C03744 Fee Collected by Pakistan National Accredition Council
C03745 Receipts from Special Commercial Organizations
C03746 Receipts from PAKSAT Project
C038 Others Other Receipts (Not Elsewhere Stated) (C03801 - C03899)
Page 54 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 55 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C03830 Fees for the issue of duplicate Identity Cards under the National Registration Act 1973
C03831 Fees and Subscription by Petition Writers and Traders in Katchery Compounds
C03832 License Fees for Storage or Sale of Petroleum
C03833 Fees under the Poisons Act
C03834 Fees under the West Pakistan Ordinance 1960
C03835 Arms License Fees
C03836 Under the Cattle Trespass Act 1939
C03837 Fees for all Allotment of Land and Gardens to Refugees
C03838 Fees for the Screening of the Films (in the Punjab)
C03839 Settlement Fees
C03840 Fees for transfer and Issue of Duplicate Saving & Deposits Certificates, Pass Books and
Withdrawal Slips
C03841 Fees, Fines not Specified elsewhere
C03842 Treasure Trove Act 1878
C03843 Sale Proceeds of Durbar and Other Presents
C03844 Copying Agency Accounts
C03845 Ferry Receipts under the Ferries Act of 1978
C03846 Receipts from the Deposit Account of the Chief Settlement Commissioner
C03847 Sand and Quarry Fees
C03848 Receipts from the Tolls
C03849 Contractor Penalty
C03850 Miscellaneous Recoveries made by NAB from defaulters
C03851 Differential Amount between Exchange Rates Prevailing on the Date of Realization and Due
Date of Export Bills
C03852 Royalty, Pollution and Trekking Fee
C03853 Sale of Publication of PPARC
C03854 Certificate Fee of Environment Laboratories
C03855 Initial Environmental Examination and Environmental Impact Assessment Review Fee
Page 56 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 57 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
C03884 Marine Fee deposited by Exploration and Production Companies working under Ministry of
Petroleum
C03885 Fee payable for obtaining information and copies of public record.
C03886 Fee for Issuance of NOC and Registration /Renewal Certificate for Publications
C03887 Fines on Hoarding and High Price sale
C039 Development C03901 Petroleum Development Levy
Surcharge & Royalties
Capital Receipts
E01 Recoveries of E011 Irrigation Receipts Irrigation (Productive) Receipts (E01101 - 25)
Investments
E01101 Water Rates
E01102 Water Supply to Towns
E01103 Sale of Water
E01104 Plantations
Page 58 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 59 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
E01221 Federal
E01222 Provincial
E01223 Others
Coal (E01241 - 50)
E01241 Federal
E01242 Provincial
E01243 Others
Others (E01271 - 90)
E01271 Sale Proceeds of Newsprint
E01272 Newsprint Receipts - Other
E01273 Sale Proceeds of Diplomatic Cars
E01274 Other Diplomatic Cars Receipts
E01275 Other State Trading Schemes Receipts
E013 Investment Receipts Investment (E01301 - E01310)
E01301 Federal/Provincial Investment (financial)
E01302 Federal/Provincial Investment (non-financial)
E01303 Federal Government Investment in Railway through Cash releases (non-financial)
E01304 Receipt from Investment of Cash Balance by District Government
E014 Works Receipts Works Receipts (E01401 - E01410)
E01401 Receipts and Recoveries of Investments
E015 Privatization Receipts Privatization Receipts (E01501 - E01510)
E01501 Proceeds from Major Units
E01502 Proceeds from Minor Units
E016 Computed Value of Computed Value of Pension - Receipt (E01601 - E01610)
Pension Receipts
E01601 Recoveries of Computed Value of Pensions
E02 Recoveries of Loans E021 From Provinces Domestic Loans (E02101 - 04)
and Advances
E02101 Sindh
Page 60 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
E02102 Punjab
E02103 Baluchistan
E02104 Khyber Pukhtoonkhawa
Foreign Loans (E02105 - 08)
E02105 Sindh
E02106 Punjab
E02107 Balochistan
E02108 Khyber Pukhtoonkhawa
US - Aid Local Currency Loans (E02109 - 12)
E02109 Sindh
E02110 Punjab
E02111 Balochistan
E02112 Khyber Pukhtoonkhawa
German Loans (E02113 - 16)
E02113 Sindh
E02114 Punjab
E02115 Balochistan
E02116 Khyber Pukhtoonkhawa
E022 From District Domestic Loans (E02201 -E02202)
Government/TMAs
E02201 District Governments
E02202 TMAs
Foreign Loans (E02203 - 99)
E02203 District Governments
E02204 TMAs
E023 From Financial Financial Institutions (E02301 - 20)
Institution
E02301 Domestic Loans
E02302 Foreign Loans
E02320 Others
Page 61 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 62 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
F01 Cash and Bank F011 Balance with SBP F01101 Non Food Account
Balances
F01102 Food Account
F01103 Railways Account
Page 63 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 64 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 65 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 66 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 67 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 68 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 69 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 70 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
G01 Current Liabilities G011 Cheque Clearing Cheque Clearing Account (G01101 - 99)
Account
G01101 Non Food Account
G01102 Food Account
G01103 Railways Account
G01104 Fertiliser Account
G01105 Government Deposit Account No.XII (Escrow Account)
G01106 Social Action Programme
G01112 Cheque Payment Clearing Account (Food Account) SBP
G01113 Transfer Payment Clearing Account (Food Account) SBP
G01114 Receipt Clearing Account (Food Account) SBP - Blocked
G01115 Bank Charges Clearing Account (Food Account) SBP
G01116 Bank Interest Clearing Account (Food Account) SBP
G01117 Cheque Payment Clearing Account (Fertiliser Account) SBP
G01118 Transfer Payment Clearing Account (Fertiliser Account) SBP
G01119 Receipt Clearing Account (Fertiliser Account) SBP - Blocked
G01120 Bank Charges Clearing Account (Fertiliser Account) SBP
G01121 Bank Interest Clearing Account (Fertiliser Account) SBP
G01122 Cheque Payment Clearing Account (Government Deposit Account) SBP
G01123 Training Payment Clearing Account (Government Deposit Account) SBP
G01124 Receipt Clearing Account (Government Deposit Account) SBP -Blocked
G01125 Bank Charges Clearing Account (Government Deposit Account) SBP
G01126 Bank Interest Clearing Account (Government Deposit Account) SBP
G01127 Cheque Payment Clearing Account (National Debt Retirement Account) SBP
G01128 Training Payment Clearing Account (National Debt Retirement Account) SBP
G01129 Receipt Clearing Account (National Debt Retirement Account) SBP - Blocked
G01130 Bank Charges Clearing Account (National Debt Retirement Account) SBP
G01131 Bank Interest Clearing Account (National Debt Retirement Account) SBP
G01132 Cheque Payment Clearing Account (Non Food Account) SBP
Page 71 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 72 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 73 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 74 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 75 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 76 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 77 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 78 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 79 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 80 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 81 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 82 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 83 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 84 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 85 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
G11239 Deposits of Fees received by Government Servants for Work done for Private Bodies
G11243 Deposit Account of Grants made by the Federal Government for Social Uplift Schemes
G11244 Deposit Account of Duties, Taxes etc. realised on purchases of Indus Basin Replacement
Works
G11245 Deposit Account of the Grant made by the Federal Government for the development of
Agriculture
G11246 Deposit Account of Grants for Economic Development and Improvement of Rural Areas
G11247 Deposit Account of Grant made by the Agricultural Research Council of Pakistan
G11248 Deposit Account of Special Grant by the Federal Government to the Punjab Government
G11249 Deposit Account of Sale Proceeds of Agricultural Commodities against convertible local
currency credit under PL480
G11250 Deposits on Account of Recovery from Pakistan Railway in respect of foreign Loans and
Credits
G11251 Deposits of Surcharge on Sales of confiscated custom goods for donation to Motamar Alam-e-
Islam
G11252 Deposit Account under the Punjab Real Estate Agents and Motor Vehicles Dealers (Regulation
of Business) Ordinance 1980
G11253 Deposit Account of Grant made by Federal Government for the Rehabilitation of Destitute
from East Pakistan
G11254 Deposit Account of the Grant made by the Pakistan Central Cotton Committee
G11255 Defence Services Security Deposits
G11256 Defence Services Miscellaneous Deposits
Page 86 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 87 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 88 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 89 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 90 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 91 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
G126 Fund for Culture and Fund for Culture and Heritage (G12601 - 50)
Heritage
G12601 Fund for Development of Urdu
G12602 Quaid-e-Azam Memorial Fund
G12603 Alama Iqbal Memorial Fund
G12604 Quad-e-Azam Centenary Fund
G12605 National Fund for Cultural Heritage
G12606 See Moenjodaro Fund
G12607 Fund for Artists, Journalists, Men of Letters and their families
G12608 Fund for promoting Pride of Performance
G12609 Tarraqi-e-Urdu Fund
G12610 Bazm-e-Iqbal Fund
G12611 Arts and Literature Fund
G127 Other Funds Other Funds (G12701 - 99)
G12701 Jahez Fund
G12702 Civil Defence Training Fund
G12703 Riot and Civil Commotion Issuance Fund
G12704 Police Fund
G12705 Police Clothing and Equipment Fund
G12706 Fund for Civil Defence
G12707 Canal Clearance Fund
G12708 Funds for Damages Deficiencies and Service Charges in respect of Houses on Estate Office
pool
G12709 Sindh Chief Minister's discretionary Grants Utilization Fund
G12710 Central Rescue Station Fund
G12711 Foreign Aid Counterpart Fund
G12712 Trust Interest Fund (Charitable Endowment)
G12713 Income Tax deduction from Salaries
G12714 Income Tax deduction from Contractors/Suppliers
G12715 War Risk Insurance Fund 1965
Page 92 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 93 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 94 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
G12775 Funds for Accident and Emergency Department under Lady Reading Hospital
G12776 Competition Commission Fund
G12777 Sales Tax Deduction at source under sales tax special Procedure (Withholding) Rules, 2007
G13115 Deposit Account of the Japanese Grant for Coastal Fisheries Development Project
G13116 Other Foreign Grants
G13117 Grants and Technical Assistance from Australia
G13118 Grants and Technical Assistance from Canada
G13119 Grants and Technical Assistance from UNO
G13120 Grants and Technical Assistance from US Aid
G13121 Grants and Technical Assistance from Singapore
G13122 Grants and Technical Assistance from Switzerland
Page 95 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 96 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 97 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Page 98 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
3) Fund Element
Note
i) The use of fund element is mandatory for all accounting transactions under NAM.
ii) Voted expenditure means the expenditure the incurrence of which requires the approval of legislation (parliament).
iii) Charged expenditure does not require the approval (vote) of parliament like interest, principal repayments, etc.
iv) Non-financial assets are included under 'Development' whereas expenditures on Financial Assets (investments) are categorized under
"Capital"
Page 99 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
4) Function Element
04 Economic Affairs 045 Construction and Transport 0454 Railway Transport 045401 Railway Transport
Note
i) Provision for program code has been made in chart of accounts and it will be used to identify Government programs if Federal Government
decides to introduce it.
ii) All codes will be fixed except for program code (if introduced) and there will be no option to modify them.
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
0005 Kiamari 001 Khyber Mail 1 Coaching Earnings 01 Passenger Fare 01 Ordinary Full Fare 01 Air Conditioned Sleeper
0010 Import Yard 002 Khyber Mail 02 Air Conditioned Parlour
0015 Karachi City Junction 003 Bolan Mail 03 Air Conditioned Standard
0030 Karachi Bandar 004 Bolan Mail 04 Air Conditioned Business
0035 Hupm Yard 005 Tezrao 05 First Class Sleeper
0040 Thole Produce Yard 006 Tezrao 06 Economy Class
0045 Reception Yard 007 Tezgam 07 Second Class
0047 DCOS (Halt) 008 Tezgam 02 Ordinary Reduced Fare 01 Air Conditioned Sleeper
0050 Karachi Cant 009 Allama Iqbal Express 02 Air Conditioned Parlour
0055 Chanesar (Halt) 010 Allama Iqbal Express 03 Air Conditioned Standard
0060 Departure Yard 011 Hazara Express 04 Air Conditioned Business
0065 Karsaz 012 Hazara Express 05 First Class Sleeper
0070 Air Force (Halt) 013 Awam Express 06 Economy Class
0075 Drigh Road Junction 014 Awam Express 07 Second Class
0097 Drigh Colony 015 Karachi Express 03 Return Journey Tickets 01 Air Conditioned Sleeper
0100 Air Ship (Halt) 016 Karachi Express 02 Air Conditioned Parlour
0105 Air Port (Halt) 017 Millat Express 03 Air Conditioned Standard
0110 Malir Colony 018 Millat Express 04 Air Conditioned Business
0115 Malir 019 Khushal Khan Khatak Express 05 First Class Sleeper
0120 Landhi Junction 020 Khushal Khan Khatak Express 06 Economy Class
0133 Maddoki 021 Chiltan Express 07 Second Class
0135 Jumma Goth 022 Chiltan Express 04 Season and Zone Tickets 01 Air Conditioned Sleeper
0140 Bin Qasim 023 Quetta Express 02 Air Conditioned Parlour
0143 Badal Nala 024 Quetta Express 03 Air Conditioned Standard
0144 Marshalling Yard Pipri (Halt) 025 Baha-ud-Din Zakria Express 04 Air Conditioned Business
0145 Gaddar 026 Baha-ud-Din Zakria Express 05 First Class Sleeper
0150 Debheji 027 Shalimar Express 06 Economy Class
0155 Gharo 028 Shalimar Express 07 Second Class
0160 Ran Pethani 029 Shah Rukne Alam Express 05 Other Concessional Tickets 01 Air Conditioned Sleeper
0165 Jung Shahi 030 Shah Rukne Alam Express 02 Air Conditioned Parlour
0170 Saduro 033 Super Express 03 Air Conditioned Standard
0175 Braudabad 034 Super Express 04 Air Conditioned Business
0180 Utram 037 Fareed Express 05 First Class Sleeper
0185 Jhimpir 038 Fareed Express 06 Economy Class
0190 Latif Chang 039 Jaffar Express 07 Second Class
0195 Meting 040 Jaffar Express 06 Military 01 Air Conditioned Sleeper
0200 Ongar 041 Karakoram Express 02 Air Conditioned Parlour
0205 Bholari 042 Karakoram Express 03 Air Conditioned Standard
0210 Kotri Junction 045 Pakistan Express 04 Air Conditioned Business
0225 Gidu 046 Pakistan Express 05 First Class Sleeper
0227 Latifabaad 101 Islamabad Express 06 Economy Class
0230 Hyderabad Junction 102 Islamabad Express 07 Second Class
0255 Detha 103 Subak Kharam 07 Pracs 01 Air Conditioned Sleeper
0260 Khatian Road 104 Subak Kharam 02 Air Conditioned Parlour
0265 Allahdino Sand 105 Rawal Express 03 Air Conditioned Standard
0270 Palijani 106 Rawal Express 04 Air Conditioned Business
0275 Oderolal 107 Subak Raftar 05 First Class Sleeper
0280 Wahab Shah 108 Subak Raftar 06 Economy Class
0285 Tando Adam Junction 109 Chenab Express 07 Second Class
0300 Jalal Marri 110 Chenab Express 08 Foreign 01 Air Conditioned Sleeper
Page 1 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 2 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 3 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 4 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 5 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 6 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
349 Chaman Mixed 09 Miscellaneous Goods 01 Rail Road Collection and Delivery 00
1810 Dadu Earnings
1815 Makhdum Sahib (Halt) 350 Chaman Mixed 02 Sundry Dry Port 00
1820 Phulji 351 Mixed 03 Sundry Others 01 Import Surcharge
1825 Ibrahim Kachhi (Halt) 352 Mixed 02 Export Surcharge
1830 Piaro Goth 353 Mixed 04 Karachi Port Trust 01 Wharfage Entry & Storare
1835 Rahuja (Halt) 354 Mixed 05 Dry Port 01 Cranage Dry Port
1840 Rehmani-Nagar 355 Mixed 06 Others 00
1845 Shah Murtaza (Halt) 356 Mixed 80 Refunds 01 Stations 01 Overcharges
1850 Balishah 357 Mixed 02 Demurrage
1855 Shah Panjo (Halt) 358 Mixed 03 Wharfage
1860 Radhan 359 Mixed 04 Storage Charges
1865 Sihar 360 Mixed 05 Others
1870 Badah 361 Mixed 02 Dry Port 01 Overcharges
1875 Moenjo Daro 362 Mixed 02 Demurrage
1880 Bakhsh Jatoi 401 Samjhota Express 03 Wharfage
1885 Haider Jatoi 402 Samjhota Express 04 Storage Charges
1890 Bakrani Road 403 Zahidan Mixed Passenger 05 Others
1895 Mashori Sharif (Halt) 404 Zahidan Mixed Passenger 03 Foreign 01 Overcharges
1900 Larkana Junction 405 Thar Express 02 Demurrage
1915 Mahiota 406 Thar Express 03 Wharfage
1920 Shah Nawaz Bhutto 501 Freight Train 04 Storage Charges
1925 Nasrat 502 Freight Train 05 Others
1930 Madeji Road 503 Freight Train 04 Others 01 Overcharges
1935 Allahadani 504 Freight Train 02 Demurrage
1940 Ruk 505 Freight Train 03 Wharfage
1945 Habib Kot Junction 506 Freight Train 04 Storage Charges
1980 Zeal Pak Oil-1 Freight Train 90 Discounts 01 Military 00
1985 Ganja Takkar Oil-2 Freight Train 02 Others 00
1990 Husri Oil-3 Freight Train
1995 Khattar Oil-4 Freight Train
2000 Norai Sharif PGB Phos Freight Train
2005 Tando Muhammad Khan PSC (G)-1 Freight Train
2010 Nizam Sama (Halt) PSC (G)-2 Freight Train
2015 Malti DC-1 Freight Train
2020 Hakimani Syed Halt DC-2 Freight Train
2025 Palh
2030 Talhar
2035 Peeru Lishari
2040 Yusaf Shah (Halt)
2045 Badin
2055 Khokhropar
2060 Vasar Bah
2065 Jalo-Jo-Cauhnro
2070 Parche-Ji-Veri
2075 New Chhor
2080 Chhor
2083 Sumrasar (Halt)
2085 Hasisar
2090 Sardar (Halt)
Page 7 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 8 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 9 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 10 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
3040 Mach
3045 Sar-i-Bolan
3050 Hirok
3055 Dozan
3060 Kolpur
3065 Kiridhor
3070 Spezand Junction
3085 Mian Ghundi
3090 Sar-i-ab
3095 Kechi Beg
3100 Quetta
3105 Samungli Road
3110 Sheikh Mandah
3115 Beleli
3120 Ammunition Siding
3125 Kuch Lak
3130 Mohat
3135 Bostan Junction
3150 Yaru
3155 Saranan
3160 Saiyid Hamid
3165 Gulistan
3170 Spin Ghundi
3175 Kila Abdullah
3180 Zozlan
3185 Shela Bagh
3187 Khojak
3190 Sanzala
3195 Signal
3200 Chaman
3220 Bero Chandia
3225 Pir Muhammad Metlo
3230 Kambar Ali Khan
3235 Bahram Hathiun
3240 Gulam Muhammad Kario
3245 Silra Shahdadkot
3250 Bhurgari
3255 Umid Ali Junejo
3260 Garhir Khairo
3265 Usta Muhammad
3270 Chachar
3275 Chang
3280 Mauladad
3325 Dil Murad
3330 Odhano
3335 Thul Nau
3340 Mir Hasan Khoso
3345 Unhar Wah
3350 Haibat Shahid
3355 Kandhkot
Page 11 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
3360 Zongarh
3365 Bakhshapur
3370 Mir Dost Ali
3375 Kashmor Junction
3400 Nari
3405 Tarduri
3410 Babar Kachh
3415 Kochali
3420 Dalujal
3425 Spintangi
3430 Sunari
3435 Harnai
3440 Nakus
3445 Sharigh
3450 Khost
3455 Zardalu
3475 Doctor Chah
3480 Wali Khan
3485 Kanak
3490 Sheikh Wasil
3495 Barag Khund
3500 Kirdagap
3505 Galangur Kotal
3510 Galangur
3515 Kishingi
3520 Ablak
3525 Nushki
3530 Zangiabad
3535 Ahmedwal
3540 Sarmall
3545 Pain Mall
3550 Bilas
3555 Padag Road
3560 Yadgar
3565 Nok Chah
3570 Pishok
3575 Brickfield
3580 Dalbandin
3585 Taloo
3590 Ismaili
3595 Yakmach
3600 Noli
3605 Gat
3610 Azad
3615 Isatahir
3620 Nok-Kundi
3625 Alam Reg
3630 Tozghi
3635 Warechah (Halt)
3640 Reg-I-Malik
Page 12 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
3645 Kuhi-Taftan
3655 Mirjawa
3660 Bug
3665 Khan Muhammad Chah
3670 Kacha Road
3675 Lar
3680 Zahidan
3700 Khanai
3705 Gwal
3710 Zarghun
3715 Khanozai
3720 Toraaghbargi
3725 Churmian
3730 Kan Mehtarzai
3735 Rahmgul
3740 Seratangi
3745 Muslimbagh
3750 Chorme (Halt)
3755 Shina Khewra
3760 Nasai
3765 Kila Saifullah
3770 Alozai
3775 Shinkai
3780 Tang Haiderzai
3785 Simzai
3790 Mina Bazar
3795 Badizai
3800 Zhob
3805 Chachran
3810 Zahir Pir
3815 Jajja Abbasian
3820 Kotla Pathan
3845 Hindumalkote
3850 Qasimwal
3855 Mandi Sadiq Ganj Junction
3870 Chet Singhwala
3875 Minchinabad
3880 Chabiana
3885 Chaweka Road
3890 Mitti Roya
3895 Bahawalnagar Junction
3910 Girdhariwal
3915 Takht Mahal
3920 Madrisa
3925 Chak Abdulla
3930 Sakhi Shauk Illahi
3935 Chistian
3940 Sadiqpur
3945 Bakhshan Khan
3950 Khanqah Muhd Panah
Page 13 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
3955 Hasilpur
3960 Qaimpur
3965 Shikhwahan
3970 goolpur Talbani
3975 Temewal
3980 Asrani
3985 Goth Shah Muhammad
3990 Lalsuhanra
3995 Abbasnagar
4000 Dara Bakha
4005 Baghdad
4010 Kut-Al-Imara
4035 Amruka
4040 Sobhawalla
4075 Dhab Sanateka
4080 Sawai Wala
4085 Daunga Bunga
4090 Khatan
4095 Harunabad
4100 Mubarakabad
4105 Faqirwali
4110 Rafiqabad
4115 Khaichiwala
4120 Shahbazwala
4125 Tibba Alamgir (Halt)
4130 Fort Abbas
4155 Mujaldiwala (Halt)
4160 jamrani Wah
4165 Pir Jewan Sultan
4170 Kahror Pakka
4175 Amirpur (Halt)
4180 Sardar Jhandir
4185 Ashraf Shah
4190 Mailsi
4195 Farm Nur Muhammad
4200 Nur Shah
4205 Zafar Iqbal
4210 Vihari
4215 Kussam Sar
4220 Machhianwala
4225 Zahirnagar
4230 Mandi Burewala
4235 Rehmanpura
4240 Gaggoo
4245 Faridnagar
4250 Muhammad Nagar
4255 Arif Wala
4260 Kot Pir Abdul Aziz
4265 Murad Chisthi
4270 Pakka Sidhar
Page 14 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
4275 Pakpattan
4280 Chah Nur Muhammad
4285 Maulviwala
4290 Chak Kambo
4295 Haveli Wasawewala
4300 Kila Dewa Singh
4305 Basirpur
4310 Gul Sher
4313 Rasulpur
4315 Mandi Ahmadabad
4320 Haji Chand
4325 Kanganpur
4330 Basti Qutab Shah
4335 Kul Mokal
4340 Usmanwala
4345 Dholan
4350 Khudian Khas
4353 Dostpura
4355 Bhila Hithar
4360 Kasur Junction
4400 Kasur Tehsil
4405 Khem Karn
4420 Ganda Singh Wala
4450 Athilpur
4455 Raokhanwal
4460 Raja Jang
4500 Shah Nal
4505 Mujahidabad
4510 Gilawala
4515 Noori Lal (Halt)
4520 Zrif Shaheed
4525 Basti Dad
4530 Shujabad
4535 Chak
4540 Buch
4545 Pir Mukhtiarwala
4550 Sher Shah Junction
4565 Muzaffarabad
4570 Qila-I-Nau (Halt)
4575 Multan Cant
4580 Multan City
4585 Mumtazabad (Halt)
4590 Piran Ghaib
4595 Tatipur
4600 Riazabad
4605 Kot Abbas Shaeed
4610 Shamkote
4650 Chenab West Bank
4655 Muzaffargarh
4660 Kotal Laghari
Page 15 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
4665 Budh
4670 Pir Barkhudar (Halt)
4675 Hamdaniwala (Halt)
4677 Lal Pir
4680 Mahmud Kot
4685 Gurmani
4690 Sanawan
4695 Lal Mir (Halt)
4700 Kot Adu Junction
4715 Dera Dinpanah
4720 Ahsanpur
4725 Paharpur Thal
4730 Kot Sultan
4732 Kharal Azim
4735 Jaman Shah
4740 Leiah
4745 Kotla Haji Shah (Halt)
4750 Dorata
4755 Rajan Shah
4760 Karor
4765 Samtiah
4770 Sadan Sawaya
4775 Behal
4780 Notak
4785 Sultan Karori (Halt)
4790 Bhakkar
4795 Kotla Jam
4800 Darya Khan
4805 Panj Girain
4810 Shah Alam
4815 Maibal
4820 Kallur Kot
4825 Tibba Meharban Shah
4830 Piplan
4835 Bhumb
4840 Alluwali
4845 Khanqah Sirajia
4850 Kundian Junction
4865 Sabzazar
4870 Wanbhachran
4875 Shadia
4880 Bandial
4885 Qaidabad
4890 Mitha Tiwana
4895 Hadali
4900 Jauharabad
4905 Khushab Junction
4920 Sandral
4925 Rakh Rajar
4930 Dhak
Page 16 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 17 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 18 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 19 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 20 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
6295 Phularwan
6300 Mansurabad
6305 Mona
6310 Pind Mukko (Halt)
6315 Pakhowal
6320 Banh Mianwali (Halt)
6325 Chak Saida (Halt)
6365 Sathoiwala
6370 Burj
6375 Munianwala
6380 Chiniot
6385 Chenab Nagar
6390 Lalian
6395 Tinoka
6400 Nishtarabad
6435 Ludewala
6440 Dherma
6445 Wegowal
6450 Shahpur Sadar
6455 Shahpur City
6485 Qila Sheikhupura Junction
6490 Bahrianwala
6495 Bahuman
6500 Mahmunwali
6505 Warburton
6510 Vakilwala
6515 Nanakana Sahab
6520 Zafarwal
6525 Buchiana
6530 Panj Pulla (Halt)
6535 Kot Daya Kishan
6540 Jaranwala
6545 Tufail Shahid (Halt)
6550 Patla
6555 Pithu Rana (Halt)
6560 Rurala Road
6565 Sarwar Shaheed (Halt)
6570 Jhok Ditta
6575 Chak Turan
6580 Tandianwala
6585 Chak Ibrahim Bhatti
6590 Mandi Rahme Shah
6595 Kanjwani
6600 Kot Khair Din (Halt)
6605 Manjhla Bagh
6610 Mamu Kanjan
6615 Kot Darya Bal
6620 Kamalia
6625 Magneja
6630 Pir Mahal
Page 21 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 22 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
Page 23 of 24
Appendix II
SUBSIDIARY CODING SCHEME FOR REVENUE
STATION TRAIN EARNING TYPE SUB EARNING TYPE MAIN ACCOUNT DETAILED ACCOUNT
RUPEES
CODE NAME CODE NAME CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION CODE DESCRIPTION
7425 Harbanspura
7430 Muslimabad (Halt)
7435 Moghalpura Junction
7480 Depot Hill
7485 Karachi University
7490 Urdu College (Halt)
7495 Karachi Central
7500 Liaqatabad
7505 North Nazimabad
7510 Orangi
7515 Manghopir
7520 Site
7525 Shah Abdul Latif
7530 Baldia
7535 Lyari
7540 Wazir Mansion
7545 Karachi Port Trust
7580 Taunsa Barrage Colony
7585 Taunsa Barrage
7590 Shadan Lund
7595 Basti Rahman
7600 Basti Darwash Lashar
7605 Dost Muhammad Abad
7610 Yaru Khosa
7615 Dera Ghazi Khan
7620 Paigah
7625 Kot Chhutta
7630 Basti Fauja
7635 Jampur
7640 Azmatwala
7645 Muhammadpur Diwan
7650 Hamunwala
7655 Fazilpur Dhandi
7660 Kotla Ihsan
7665 Rajanpur
7670 Kotla Nasir
7675 Mithan Kot
7680 Murghai
7685 Kot Behram
7690 Badli Mazari
7695 Rojhan
7700 Wali Mazari
7705 Basti Abdullah Halt
7710 Shah Wali
7715 Kashmor Colony
7745 Korangi
7758 Lahore Dry Port
7785 Margala (Islamabad Dry Port)
7790 Islamabad
Page 24 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
1 Creation of The creation of new posts in the Pakistan Diplomat (i) A post in any office
Temporary posts Current Expenditure shall require may create a or department
the approval of the Finance temporary post for a which has remained
Division, even when these are maximum period of 5 vacant for a period
included in the current budget. The days for enabling the of three years or
Secretaries of the Ministries / transferred official to more shall be
Divisions shall have full powers to brief the incoming deemed to have
create new post(s) in the official and to hand been abolished. The
Development Expenditure / PSDP, over to him powers for revival of
included in PC-I or PC-II after the accountable that post shall not be
approval of the project by the documents etc. exercised without
relevant forum subject to obtaining prior
availability of development budget approval of the
against Employees Related Financial Adviser.
Expenses. These posts shall be
continued on year to year basis till (ii) Financial Adviser’s
the completion of the project. Such concurrence for
posts(s) will cease to exist on the continuance of
closure / completion of the project. temporary posts in
After completion of the project and the next financial
submission of PC-IV, the barest year may be sought
minimum and essential post(s) shall well before the
be converted from Development beginning of that
Expenditure to Current Expenditure year so that the
with the approval of the Financial posts not agreed to
Adviser. by the Financial
Adviser are not
continued in the
next financial year
even for a day.
(iii) The proposals for
creation of
temporary posts
belonging to
Occupational
Groups / Services
administratively
controlled by the
Establishment
Division will first be
referred to the
Establishment
Page 1 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
Division for
clearance.
2 Conversion of a Full powers, subject to the As in column 3. Details of temporary
temporary post following conditions: posts converted into
into a permanent permanent during the
post Posts which have been in existence course of a financial
continuously for five years or more, year, which are
and have been created for work of proposed to be
a permanent nature, and are likely transferred from Part-II to
to continue for an indefinite Part-I of the budget for
period. the next year, should
invariably be reported to
the Financial Adviser
before the 1st October,
every year.
3 Abolition of posts Full Powers. As in column 3.
General Instructions:
Page 2 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
Page 3 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
(ii) from to, or within the
Employees Related Expenses, from
Operating Expenses-
Communication-Telephone &
Trunk Calls, Telex, Teleprinter &
FAX, Electronic Communication;
Utilities: Gas, Water, Electricity;
Secret Service Expenditure,
Unforeseen Expenditure for
Disaster Preparedness & Relief and
Occupancy Costs.
(iii) of provision specifically made
in the budget for expenditure in
foreign exchange to expenditure in
local currency; and
(iv) of provision allowed as
Supplementary Grant;.
Page 4 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
Page 5 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
9 Expenditure
against provisions
in the budget
shall be
sanctioned in the
following
manners:
Project Pre-
Investment
Analysis
Operating
Expenses
Page 6 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
(10) Courier and Full Powers. As in column 3.
Pilot Services
(13) Printing & Full powers, provided that printing As in column 3. The job of printing
Publications. at a press other than a press of the material of sensitive and
Printing Corporation of Pakistan, classified nature shall
should be undertaken only if the continue to be
Principal Accounting Officer is performed by Printing
satisfied that it is in public interest Corporation of Pakistan.
to do so and records a certificate to The Principal
that effect. Accounting Officer shall
determine the nature of
such printing material.
(16) Rent of non- (i) Works Division & Defence The powers to incur
residential Division. Full powers. expenditure on rent of
buildings. “non-residential” and
(ii) Ministry of Foreign Affairs. Full “residential” buildings
powers in respect of Pakistan shall be subject to the
Missions abroad. approved rates and
(iii) Other Ministries/Divisions: scales.
(a) Upto Rupees 100,000 (Rupees
One Hundred Thousand) per In sanctioning rents,
month for Islamabad / Rawalpindi / merits and local
Lahore / Karachi / Peshawar / conditions in each case
Quetta. will be kept in mind.
(b) Upto Rupees 50,000 (Rupees
Fifty thousand) per month for other
place or as approved from time to
time.
Page 7 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
(17) Rent of (i) Full powers to incur expenditure As in column 3. (1)In sanctioning rent,
Residential from within the sanctioned budget merits and local
Buildings. grant as per prescribed rental conditions in each case
ceiling and grant one year advance will be kept in mind.
payment of rent during the lease (2) Powers at (i) and (ii)
period and subject to availability of in Column 3 may be
funds. exercised only in the
case of government
(ii) Ministry of Foreign Affairs: Full servants who are entitled
powers in respect of Pakistan to provision of residential
Missions Abroad. accommodation under
any general or specific
orders.
Page 8 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
(26) Advertising Full powers, subject to prescribed As in column 3.
and Publicity. conditions.
Grants
(36) Grants (i) Institutions wholly financed by As in clause (i) and (ii)
domestic. the government:- (a) of column 3.
Full powers, to release the amount
Page 9 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
specifically provided for this
purpose in the budget subject to
the prescribed conditions.
(ii) Institution not wholly financed
by the government:-
Transfers
(38) Entertainmen (i) For light refreshment not As in (i) of column 3. Welcome or farewell
t. exceeding Rupees 30 (Rupees receptions, lunches and
Thirty) per head at meetings dinners to Government
convened for official business. functionaries should not
Decision to incur such expenditure be arranged at the
will be taken only by officers of expense of public
and above the status of Joint exchequer.
Secretary.
(ii) For receptions, lunches and (a Notwithstanding the
dinners: up to Rupees 40,000 provisions of para 8 (c) of
(Rupees Forty Thousand) in each this O.M. the power at
case for Ministries / Divisions (ii) and (iii) above shall
subject to the condition that per not be delegated by the
head expenditure including taxes Secretaries of
and soft drinks etc should not in administrative Ministries
any case exceed Rupees 1200 / Divisions to the officers
(Rupees Twelve Hundred). subordinate to them in
the Ministries / Divisions
(iii) For serving lunch boxes not and elsewhere.
exceeding Rupees 200 (Rupees
Two Hundred) per head in meeting (b) The expenditure
which are prolonged involved shall be subject
Page 10 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
beyond office hours without break to availability of budget.
in the interest of Government No proposals for
work. reappropriation of funds
from the restricted heads
as mentioned at Sl. No 5
above and
Supplementary Grant /
Technical
Supplementary Grant
shall be entertained by
Finance Division.
(39) Gifts Upto Rupees 10,000 (Rupees Ten (a) For presentation to
Thousand) in one year subject to the foreign dignitaries
availability of budget. only.
Expenditure on
Acquiring of
Physical Assets.
Civil Works
Page 11 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
Embankment and Non-Development Works upto
Drainage Works, Rupees 1,000,000 (Rupees One
Building & Million).
Structures, Other
Works and
Telecommunicati
on Works and
Drought
Emergency Relief
Assistance (DERA)
works.
Repair &
Maintenance
(43) Machinery & Full powers subject to the As in column 3. (i) Heads of Missions
Equipment, prescribed conditions. abroad may exercise
Furniture & these powers in
Fixtures and accordance with
Computer approved scales in
Equipment. respect of the residence
of the officers
subordinate to them.
Page 12 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
(45) Building & Accommodation for office and Heads of Missions: Upto
Structures (hired residential purposes: upto two $200 ($ Two hundred)
and the months rent as the land lord’s per annum within the
requisitioned) liability limited to the lease period financial year.
of not less than three years.
No liability shall be
incurred for government
on this account.
Page 13 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
13 Powers to Full powers subject to restrictions As in column 3. Claims of government
sanction under paras 125 and 126 of GFR servants to arrears of pay
investigation of Volume I. and allowances or
claims of increments, or in respect
government of any underpayments,
servants to arrears which have been
of pay, allowed to remain in
allowances, etc. abeyance for a period
exceeding one year may
not be investigated by an
Accountant General,
except under the special
orders of the competent
authority, as vested
under para 124 of GPR
Volume I.
14 Fixation of initial Powers to grant not more than six As in column 3. Six advance increments
pay by grant of premature increments for the initial can also be allowed to
premature fixation of pay subject to the those nominees of the
increments in following conditions: FPSC who are already in
cases of first government service over
appointment (a) In cases of persons appointed and above minimum of
under through the FPSC, premature the respective pay scale
government of increments should be granted, on to which they are
persons not the recommendations of the FPSC, appointed and not over
already in the and in consideration of the fact that and above their
service of the suitable persons of requisite protected pay under FR.
Federal, or a qualifications are not available in 22.
Provincial the minimum pay of the post.
Government.
(b) No premature increments
should be granted in cases of
‘adhoc’ appointments in
anticipation of FPSC’s
recommendations.
Page 14 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
15 Fixation of initial Power to fix the initial pay in the As in column 3. In case where the initial
pay of an time scale of the new post at the pay in the time scale of
officiating stage at which it would have been a new post is fixed in
government fixed under the rules if the exercise of these powers,
servant on officiating pay in respect of the old the government servant
appointment to post was the substantive pay, of the will, for the purposes of
another post in a government servant provided that:- subsequent drawls of pay
time scale of pay. in that post (and for these
(a) the government servant purposes only), be
concerned has held that (post for a treated as if the
period of three years continuously government servant were
(including period of leave) or holding a lien on the old
would have held it for that period if post.
not appointed to the other post;
and
17 Sanction to the Full powers upto the level of As in column 3. The power will be
undertaking of Section Officer and equivalent. exercised subject to the
work for which an The amount should not exceed condition that the
honorarium is one month’s pay of the government relevant rules and policy
offered and the servant concerned on each instructions issued by the
grant of occasion. In the case of recurring Finance Division from
acceptance of an honoraria, this limit applies to the time to time are duly
honorarium. total of recurring payments made observed and that the
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APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
to an individual in a financial year. grant of honorarium is
not used as a device to
compensate a
government servant for
special pay etc. not
admissible under the
rules. No expenditure
should be incurred on
honoraria in excess of
the specific provision
made for this purpose
In the sanctioned budget
grant and that if
expenditure in cases of
such provision becomes
necessary at same stage,
prior concurrence of the
Financial Adviser shall
be necessary before such
expenditure is incurred.
Notwithstanding the
provisions of para 8 (c) of
this O.M. this power
shall not be delegated by
the Secretaries of
administrative Ministries
/ Divisions and Heads of
Departments to the
officers subordinate to
them in Ministries /
Divisions and
Departments.
Page 16 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
the undertaking of
work for which a
fee is offered and
acceptance of fee.
20 Exemption from Full powers in respect of fees paid As in column 3. One third of any fee in
crediting portion to government servants for services excess of $1000 ($ One
of fees to rendered in Pakistan. thousand) or equivalent
government. received by a civil
servant for a foreign
Consultancy outside
Pakistan shall be credited
to general revenues.
Page 17 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
transferred
government
servant preceding
him.
Page 18 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
extraordinary
leave due to
circumstances
beyond the
control of
government
servant.
32 Grant of leave Full powers to the extent covered As in column 3. In terms of Item No. 8 of
terms to by model rules laid down in the standard terms and
employees Appendix-10 to FR & SR Volume conditions laid down
Page 19 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
appointed on II. vide Establishment
contract. Division’s O.M. No.
10/52/95-R-2, dated 18-
7-1996.
Page 20 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
with the
production of
succession
certificate and
guardianship
certificate in the
case of minor heir
(s).
41 Condonation of Upto any period, less than a year if The powers shall not be
deficiency in both the conditions mentioned exercised in the case of
qualifying service below are satisfied: government servants
for pension. who have rendered less
(i) If a government servant dies than 5 years continuous
while in service or retires under service.
circumstances beyond control such
as on invalidation or abolition of
the post and would have
completed another year of
qualifying service if he/she had not
died or retired.
Page 21 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
Page 22 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
host government / agency,
provided that no additional foreign
exchange is involved and that the
wife travels exclusively by a
Pakistan carrier, like PIA etc.
II Training - International
Page 23 of 24
APPENDIX III
Powers Delegated to
S. Powers Delegated to the
Name of Powers the Heads of Remarks
No. Ministries / Divisions
Departments
1 2 3 4 5
more than six months but not more Secretary Incharge of a
than one year and the government Division, who will certify
servant concerned bears cost of that it would be desirable
wife’s passage etc. provided that no for the government
additional foreign exchange is servant to take his wife
involved, the wife travels alongwith him. The
exclusively by a Pakistani carrier Secretary / Additional
like PIA etc, and the government lncharge shall also satisfy
servant concerned shall draw, in that the salary,
foreign currency, 50% of pay as subsistence allowance
admissible under the normal rules. etc, admissible in foreign
exchange is adequate to
cover the expenses.
Page 24 of 24
APPENDIX IV
1. Short title and commencement.——(1) This Act may be called the Railways Act, 1890.
(2) It extends to the whole of Pakistan and applies also to all citizens of Pakistan,
wherever they may be.
(3) It shall come into force on the first day of May, 1890.
CHAPTER VI-A
71-A. Definitions. In this Chapter, unless there is anything repugnant in the subject or
context,——
(b) except in section 71B, a “railway servant” means a railway servant to whom
this Chapter applies.
71.B. Application of Chapter VIA. (1) This Chapter has effect in respect of the Pakistan
Railway and the Provincial Government, may by notification in the official Gazette,
direct that it shall have effect on such date as may be appointed by the notification.
(2) This Chapter applies only to such Railway servants or classes of railway
servants as the Provincial Government may by rules made under section 71E, prescribe.
71-C. Limitation of hours of work. (1) A railway servant, other than a railway servant
whose employment is essentially intermittent, shall not be employed for more than sixty
hours a week on the average in any month.
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APPENDIX IV
(3) Subject to rules made under section 71-E, temporary exemptions of railway
servants from the provisions of sub-section (1) and sub-section (2) may be made:——
(a) when such temporary exemptions are necessary to avoid serious interference
with the ordinary working of the railway, in cases of accident, actual or
threatened, or when urgent work is required to be done to the railway or to
rolling-stock, or in any emergency which could not have been foreseen or
prevented; and
(b) in cases of exceptional pressure of work not falling within the scope of clause
(a).
Provided that a railway servant exempted under clause (b) shall be paid for
overtime at not less than one and a quarter times his ordinary rate of pay.
71-D. Grant of periodical rest. (1) A railway servant shall be granted, each week
commencing on Sunday, a rest of not less than twenty-four consecutive hours:
Provided that this sub-section shall not apply to a railway servant whose
employment is essentially intermittent, or to a railway servant to whom sub-section (2)
applies.
(2) The Provincial Government may, by rules made under section 71E, specify the
railway servants or classes of railway servants to whom periods of rest may be granted
on a scale less than that laid down in sub-section (1), and may prescribe the periods of
rest to be granted to such railway servants.
(3) Subject to rules made under section 71E, temporary exemptions from the grant
of periods of rest may be made in the cases or circumstances specified in sub-section
(3) of section 71C.
71-E. Power to make rules. (1) The Provincial Government may make rules:——
(a) prescribing the railway servants or classes of railway servants to whom this
Chapter shall apply;
(b) prescribing the authorities who may declare that the employment of any
railway servant or class of railway servants is essentially intermittent;
(c) specifying the railway servants or classes of railway servants to whom sub-
section (2) of section 71D shall apply;
(d) prescribing the authorities by whom exemptions under sub-section (3) of
Page 2 of 9
APPENDIX IV
(e) providing for the delegation of their powers by the authorities prescribed under
clause (d); and
(f) providing for any other matter which is to be provided for by rules or which the
Provincial Government may deem to be requisite for carrying out the purposes
of this Chapter.
71-F. Railway servant to remain on duty. Nothing in this Chapter or the rules made
thereunder shall authorize a railway servant to leave his duty where due provision has
been made for his relief, until he has been relieved.
71-G. Supervisors of Railway Labour. (1) The Provincial Government may appoint
persons to be Supervisors of Railway Labour.
(a) to inspect railways in order to determine if the provisions of this Chapter and of
the rules made thereunder are duly observed; and
71-H. Penalty. Any person under whose authority any railway servant is employed in
contravention of any of the provisions of this Chapter or of the rules made thereunder
shall be punishable with fine which may extend to five thousand rupees.
S.R.O. 450.–In exercise of the powers conferred by sub-section (1) of the section 71E
of the Railways Act, 1890 (IX of 1890) and in supersession of the Railway Servants
(Hours of Employment) Rules, 1931, the Central Government hereby makes the
following rules for the regulation of hours of employment and periods of rest of railway
servants, namely:--
1. Short title and commencement. (1) These rules may be called the Railway Servants
(Hours of Employment), Rules 1951.
(2) They shall come into force on such date as the Central Government, may by
notification in the official Gazette appoint.
Page 3 of 9
APPENDIX IV
(c) “excluded staff” means the staff described in sub-rule (2) of rule 3;
(d) “intensive worker” means the staff described in sub-rule (2) of rule 5;
3. Application of Chapter VI-A of the Act. (1) The provisions of Chapter VI-A (Sections
71-A to 71-H) of the Act shall apply to all classes of Railway Servants, except:--
(a) Railway Servants who are subject to the Factories Act, 1948, the Mines Act,
1923, or the Merchants Shipping Act, 1923.
(2) The excluded staff referred to in clause (b) of sub-rule (1) shall consist of
railway servants who fall under any of the following classes, namely:--
(ii) certain sections of the staff of the Health and Medical Departments such
as Assistant Surgeons, Sub-Assistant Surgeons, Matrons and Sisters-in-
charge;
(vi) gate-keeper of C class level crossings where the gates are normally closed
against road traffic, whose employment is declared by the Head of the
Railway to be exceptionally light on the ground that the total effective
work in 24 hours amounts to less than 6 hours;
Page 4 of 9
APPENDIX IV
education.
(3) If any question arises in respect of any declaration made by the Head of the
Railway under clause (v) and (vi) of sub-rule (2) or as to whether a person holds a
position of supervision or management, or are employed in a confidential capacity, the
matter shall be referred–
(a) in a case falling under clause (i) of sub-rule (2), to the Federal Government,
whose decision shall be final;
(b) in case falling under clauses (v) and (vi) of sub-rule (2), to the Regional
Labour Commissioner whose decision subject to an appeal to the Federal
Government, shall be final.
(i) intensive;
(iv) continuous, that is to say, employment which do not fall under any of the
aforesaid three categories.
(2) The employment of a railway servant shall be held to be ‘intensive’ when it has
been declared to be so by the authority empowered in this behalf on the ground that it
is of a strenuous nature involving continuous concentration or hard manual labour with
little or no periods of relaxation.
(3) A railway servant whose employment is continuous shall not be employed for
more than 54 hours a week on the average in any month.
Page 5 of 9
APPENDIX IV
6. Periodic rest. (1) Subject to the provisions hereinafter contained, the following
classes of railway servants shall be granted rest, each week, commencing on Sunday,
on the following scale, namely:--
(2) “Excluded Staff” shall be given at least one period of rest of 48 consecutive
hours in a month or one period of 24 consecutive hours in each fortnight.
7. Periodic rest on less than the normal scale. (1) Loco and Traffic Running Staff may
be granted periods of rest on a scale different from that laid down in rule 6. They shall
enjoy four periods of rest of not less than 30 consecutive hours or five periods of rest of
not less than 22 consecutive hours in a month.
(2) Mates, keymen and Gangmen, whether employed on lines under construction
or for the maintenance of permanent way and artisans and unskilled labour employed
for temporary purposes shall enjoy in each week commencing on Sunday a calendar
day’s rest or, at the discretion of the railway administration, an equivalent number of
consecutive days up to a limit of three.
(3) Other staff on duty in running trains may be given periodic rest as indicated in
sub-rule (1).
8. Compensatory periods of rest. (1) A Railway servant exempted under the provisions
of sub-section (3) of section 71-D form the grant of periods of rest shall not be required
to work for more than 14 days without a rest of least 30 consecutive hours.
(2) Exemption under the provisions of sub-section (3) of section 71-D of the Act
shall not be granted except by an order in writing made by the General Manager of a
railway administration or an officer authorised by him in this behalf.
Page 6 of 9
APPENDIX IV
(References to Sections refer to the Railways Act. Rules refer to the rules issued by the
Provincial Government and Instructions to executive orders issued by the Railway
Board)
Page 7 of 9
APPENDIX IV
intervals (not periods of inaction). It generally applies to continuous work, more rarely
to work which is essentially intermittent.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Continuous work.
.
10. Overtime.——Overtime and overtime pay within the meaning of the Regulations
(Section 71-C and Instruction No. 7) is essentially exceptional, i.e., overtime is time
worked occasionally over and above certain definite limits, and overtime pay is
additional pay for the overtime worked. It may be noted in this connexion that the term
“overtime” is at present often used in a very loose sense, to apply to time which is
regularly worked, while overtime pay is sometimes used in references to pay for which
no true overtime is worked at all. This latter is really an allowance and not overtime
pay.
Section 47 Factory Act. Extra pay for overtime: (1) where a worker……..
(a) in a non-seasonal factory works for more than nine hours in any day or
for more than forty-eight hours in any week, or
(b) in a seasonal factory works for more than nine hours in any day or for
more than fifty hours in any week,
He shall be entitled in respect of the overtime worked to pay at the rate of twice his
ordinary rate of pay.
Page 8 of 9
APPENDIX IV
(2) Explanations: In this sub-section, ‘ordinary rate of pay’ means all remuneration
capable of being expressed in terms of money which would, if the term of the contract
of employment, expressed or implied, were fulfilled, be capable to a worker in respect
of his employment or of work done in such employment, but does not include:
(3) Where any workers are paid on a piece-rate basis, the Provincial Government in
consultation with the industry concerned may, for the purposes of this section fix time
rates are nearly as possible equivalent to the average rate of earnings of those workers,
and the rates so fixed shall be deemed to be the ordinary rates of pay of those workers
for the purposes of this section.
(4) The Provincial Government may prescribe the registers that shall be maintained in a
factory for the purpose of securing compliance with the provisions of this section.
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