JE Works – Induction Phase I

14.3
Plan Heads,
Allocation of Expenditure,
Works Programme

1
 Performance of Railways
• In 1980-81 Railway loaded 196 GMT traffic with 4 lakh wagon,
Whereas in 2014-15 about 1101 GMT with 2.5 lakh wagon.
• 1980-81 staff 16.51 lakh Mar 14 13.05 lakh
“5 time traffic with about half number of the wagons & 25%
staff cut”
 Efficiency 15 time in 33 yr
 Average increase about 9 to 10%

• To sustain it …..Strong & Robust infrastructure is required

2
 Performance of Railways
• To sustain it …..Strong & Robust infrastructure is required..
Year Route Km Running Total Track
track Km KM
50-51 53596 59315 77609

80-81 61240 75860 104480

2015-16 66687 92081 119630

3
 BUDGETING ON RAILWAYS

• Budget is a statement of the estimated annual

receipts and expenditure both on capital as well as
Revenue transactions of an organisation.

• It is a process of planning and reviewing the

activities of an organisation.

• Railways, being Government of India Department,

receipts and payments of the system were merged
in the General Budget of the Government of India.

4
BUDGETING ON RAILWAYS
• Expenditure on Railways
• Parliament has got the powers to give assent to or to
reduce or to modify the amounts proposed by the
Railways Ministry during the course of discussion on
Railway Budget. Such powers are exercised through
cut motions.
• The votable part of expenditure together with the
charged appropriation are presented to Parliament in
the form of Demands for Grants.
• As at present there are 16 demands for grants, these
have been evolved over a period of years through the
Accounting and Budgetary Reforms process.
5
Railway Budget
Annual Budget estimates are prepared for :
• (a)  Earnings Estimates;
• (b)  Revenue Budget (Demand 3 to 13)

• (c)  Capital Budget (Demand 16)

•Capital Budget (Demand 16) includes

(i)  Works Programme

(ii) Rolling Stock Programme
(iii) Stores Budget (Stores Transactions)

6
Railway Budget
Works Budget:
The revised and Budget estimate for construction,
acquisition and replacement of assets are briefly known
as Works Budget.(based on Works Programme approved by Rly. Bd.)

• Revised estimate: gives an estimate of funds required for the

current year.
• Budget estimate: refers to the following year.

7
 Railway Budget
Demands of Grants: The proposal of Govt. in respect of sums
required to meet the expenditure from the Consolidated Fund of
India submitted to the Parliament.

Demand of grants for the Works Budget is :-

Demand no. 16: Assets- acquit ion, construction and replacement

And expenditure is met out of

o External Sources- Loan from Central Govt. i.e. Budgetary
support (Capital)
o Internal Sources- DRF, DF, OLWR, Capital fund etc. 8
Demands

Demand No.1 Railway Board

Demand No.2 Inspection
Demand No.3 Audit
Demand No.4 to 11 Revenue working expenses
Demand No.12 Appropriation to reserve Fund
Demand No.14 Interest charges
Demand No.15 : Dividends to General revenue, repayment
of loan taken from general revenue and
amortization of over capitalisation
Demand No.16 Assets- acquit ion, construction and
replacement

9
Demand No. 16 :
Assets : Acquisition, construction and replacement

• This grant is otherwise known as "Works Grant".

• This grant caters to the expenditure on acquisition of new
assets, construction of new lines, replacements and
renewals of the existing assets.
• The finances for these assets are met either through
"Capital" otherwise known as loans obtained from the
General Exchequer or internal resources of Railway system
namely the Depreciation, Reserve fund, Development fund
and capital fund.

10
Demand no 16 - Plan Heads.

• The following Plan Heads are often used under

Demand no 16.
These are also known as minor heads or Plan
Heads.

11
 Plan Heads
Plan Name
Heads
11 New Lines
12 Purchase of new lines
13 Restoration of dismantled lines
14 Gauge conversion
15 Doubling
16 Traffic facilities, yard remodeling
17 Computerization
18 Railway Research
21 Rolling stock
29 Road Safety Works-level crossing
30 Road Safety works-Road Over/under
bridges

12
 Plan Name
Heads
31 Track renewals
32 Bridge works
33 Signaling and Telecomm works
34 Taking over line wires from P&T dept
35 Electrification projects
36 Other electrical works
41 Machinery and Plant
42 Workshops including Production units
51 Staff quarters
52 Amenities for staff
53 Passengers amenities
62 Inv. in Govt. Comm. undertaking
64 Other Specified works
71 Stores Suspense
13
 Plan Name
Heads
72 Manufacture suspense
73 Miscellaneous advances
81 Metropolitan Transport projects
82 Transfer to SRSF

14
Allocations For Demand No 16
CAP Capital (Loan from Central Govt.) ( for Remunerative works)
CF Capital Fund
DRF Depreciation Reserve Fund (for replacement)
OLWR Open Line Works (Rev)
SF Safety Fund (contribution from central Road Fund)
DF Development Fund (Safety and Un-remunarative works)
DF1 Development Fund (User Amenities)
DF2 Development Fund (Staff Welfare)
DF3 Development Fund (Operating Improvement)
DF4 Development Fund (Safety Works)
RRSK Rashtriya Rail Sanraksha kosh

15
RULES OF ALLOCATION

A careful and well-placed analysis of all expenditure and

receipt is most necessary to effective financial control. It is the
primary object of any accounting classification.
It is necessary to secure uniformity of accounting to render
suitable comparison between the accounts of different
railways.
It also helps in preparation of budget and estimates.
Accounts office to maintain proper record as per prescribed
classification or if the executive omits to review periodically
with the assistance of such record of earning and expenditure
for which they are responsible.

16
RULES OF ALLOCATION

The primary responsibility for correct allocation of the

initial record in support of receipts and payments rests
with the executive offices.

The account office is responsible for ensurance of

correct allocation.

Allocation is the process of indicating nature of

expenditure (Head of accounts) under which
expenditure is to be finally recorded.
17
CLASSIFICATION OF EXPENDITURE

The railway expenditure has been classified in to two

groups namely: -
 
1) Capital Expenditure

2) Revenue Expenditure

18
1. Capital Expenditure
1) Capital Expenditure: Under this category such items of
expenditure are included which pertain to acquisition of
concrete assets, constructions, replacement and renewals of
assets such as cost of land, Construction of staff quarters,
Construction of Bridges etc.
 
Expenditure incurred on amenities to passengers and other
railway users, amenities to staff, unremunerative operating
improvement works when incurred on acquiring concrete assets
is not treated as capital expenditure but is accounted for
separately under “Development Fund” and “Open Line Works
Revenue”.
 
19
1. Capital Expenditure

The Expenditure on renewals and replacements of railway assets

is made out from a separate fund commonly known as
“Depreciation Reserve Fund”. For the purpose of revenue
allocation the revenue.

Working expenses for the railways are classified under thirteen

major heads with a separate abstract for each sub major head.

Capital nature of expenditure is mainly divided in to five heads

of allocation i.e. Capital, DRF, DF, OLWR and Capital Fund.

20
2. Revenue Expenditure
These items of expenditure relate to the working of railway,
repairs and maintenance and operation of rolling stock, Plant
and Machinery and equipments.

The items of expenditure which are incurred on repairs and

maintenance of various assets such as railway track, bridges,
service and residential buildings etc. are in the nature of day to
day expenses.

To keep the organization running and also to enable the existing

assets to give the same services and to keep them in good
service condition.

21
2. Revenue Expenditure

The classification of expenditure on works irrespective of

whether they are charged to capital, DRF, DF, OLWR will come
under single Demand no 16 namely Assets acquisition,
construction and replacement.

22
Heads of accounts

The heads of accounts are financed from

CAPITAL : Loan from General Revenues.

DRF, DF, and CAPITAL FUND : Internal Resources.

OLWR, REVENUE : Current Revenue.

23
CAPITAL

CAPITAL : Expenditure incurred for creation/acquisition of

assets for the purpose of earnings or possession is termed as
capital expenditure.
Capital bears/is debited with: -
1) The costs of land other than for quarrying and mining
purpose.
2) The first cost of construction and equipment of a line under
construction whether commercial or strategic whether
remunerative or unremunerative and New production unit.
3) The cost of maintenance of a section of a line under
construction not opened for traffic.
4) The cost of any additions to the line or equipment estimated
to cost more than Rs1/- lakh (New Minor Works Limit) when not
chargeable to DF or OLWR.
24
 CAPITAL
5) The full cost of replacement of an asset where the original cost was
charged to revenue, being within New Minor Works Limit but is now
more than Rs1/- lakh provided it is not chargeable to DF or OLWR.
6) The cost of any additional plant and machinery not connected with
any specific work where it exceeds the New Minor Works Limit.
7) The cost of any tools and plant specially purchased and any post
specially created for the supervision or construction of a work
chargeable purely to capital.
8) The cost of construction and equipment of unremunerative new
lines (Other than Rolling stock and Land) and the cost of Maintenance
of a section of new line not opened for traffic though remunerative.
9) The cost of Quarters including the cost of fans and other amenities
in type I and II Railway quarters.

25
Capital fund
Capital fund.
In order to reduce over capitalization and to enable Railways to
raise internal resources for meeting their increasing
requirements for capital expenditure a new fund “CAPITAL
FUND” has been created.

This fund will bear the expenditure hither to chargeable to

capital subject to availability of funds and provision in the
sanctioned budget.

The expenditure on plan head 12 to 16, 21, 31, 32, 34 to 36, 41,
42,52,53, 61, 62, 64 will be financed from the capital fund where
as expenditure on plan head 11 (New lines) 51(Staff quarters) 81
(MTP) will continue to be financed from the loan capital i.e.
General Revenue.
26
Depreciation Reserve Fund ( DRF )

Depreciation Reserve Fund.

In order to meet the cost of replacement of an asset, the normal
life of which is over, due to wear and tear and requires
replacement, DRF has been created.
Depreciation Reserve Fund bears / is debited with
1) The cost of Replacement and Renewals of works whether
originally provided from Capital, Development Fund, Capital
Fund.
2) The costs of replacement of ballast involving improved type of
ballast.
3) The original cost of an asset at the debit of capital (other than
land) replaced at the cost of OLWR.
4) The cost at the debit of capital or DF of an asset (other than
land) which is abandoned or disposed off without being
replaced. 27
Depreciation Reserve Fund ( DRF )
5) All expenditure incurred on replacement of Rolling Stock.
6) The cost of tools and plant specially purchased and of any post
specially created for the supervision of a work purely chargeable
to DRF.
NOTE. Replacement of assets created out of OLWR is chargeable
to OLWR if the cost of replacement is not more than Rs1/- lakh.
Depreciation Reserve Fund is Credited with : -
1) The amount of annual contribution from the Railway Revenue.
2) The amount realized from the disposal of an asset ( at the
debit of capital or DF ) the original cost of which is more than RS
5000 and the amount realized from the disposal of the materials,
released from a work, replaced at the cost of DRF, after
deducting the incidental charges.
3) The amount of interest earned on the balance of the fund.
28
Development Fund (DF)
Development Fund
In order to arrest over capitalization of Railway undertaking the
government have decided that all un-remunerative new lines,
works for passengers amenities, staff welfare and amenities
works, operational improvement works should be charged to this
fund.
Development Fund is Debited with 
DF I  The cost of all passenger and other user's amenity works
including additions and replacement of the existing and new
works. 
DF II Cost of Labour Welfare Works including additions to existing
and new works when cost is exceeding Rs1,00,000/-
The cost of construction of staff quarters including additions to
existing quarters will be charged to capital.
29
Development Fund (DF)
DF III  : The entire cost of works when exceeding Rs.10 lakhs
which are un-remunerative but are required for improvement of
operational efficiency including additions and alterations,
replacement of existing and new works.
DF IV : Safety works.

Development fund is credited with

1) Amount transferred from Revenue Reserve Fund.
2) The amount appropriated to it each year from surplus.
3) The cost at the debit of DF of an asset which is abandoned or
disposed off without being replaced.
4) The difference between the cost at the debit of DF of replaced
asset and the cost of its replacement when the cost of
replacement is chargeable to DRF and is less than the cost at the
debit of DF.
5) The amount of interest earned on the balance of the fund. 30
Open Line Works Revenue (OLWR)

Open Line Works Revenue

This head is financed from Revenue and bears / debited with
1) Cost of all works other than those related with passenger and
other users amenity works chargeable to DF whether new,
additional improvements, replacement and renewal works when
the cost is less than RS 1,00,000/- i.e. within the limit of new
minor works.
2) Cost of such replacement and renewals costing less than RS
1,00,000/- when not chargeable to capital, capital fund, DRF, DF,
and Revenue.
3) The cost of all un-remunerative works for improving the
operational efficiency when the cost is less than RS 10/- Lakhs.

31
Open Line Works Revenue (OLWR)

4) The cost of dismantling handling and shifting including freight

to stores depot in respect of replacement works.
5) The expenditure on investment in share capital of
Railwaymen’s consumer Co-operative societies up to RS 2,500/-
per society.

OLWR is credited with the amount realized from disposal of an

asset without being replaced, the original cost of which was
charged to OLWR and amount realized from disposal of the asset
replaced at the cost of
OLWR.

32
RRSK: Rashtriya Rail Sanraksha kosh
 is a dedicated fund for critical safety-related works.

 In the budget 2017 – 18,

ministry had announced
the setting up a special
safety fund with an
amount of more than Rs.
1 lakh crore over a
period of five years.

33
 What is Works Programme

• Investment decisions relating to the creation,

acquisition and replacement of assets on the
Railways are processed through the annual
"Work, Machinery and Rolling Stock Programme”

34
PROCESSING and EXECUTION of WORKS

Identification of work

Chargeable to Revenue Chargeable to Capital

(Demand No. 4/7/11/9) (Demand No.-16)

Field survey & conceptual RECT/PECT

conceptual drawings drawings and
Justification

Proposal for Abstract

sanction
Estimate
IRPSM
Approval
35
Sanction
PROCESSING and EXECUTION of WORKS
Chargeable to Revenue Chargeable to Capital

FLS
Preparation of
Estimate and
Sanction Detail Estimate

Planning for execution

Store
Departmental
Contract procurement

Contract Commis
TENDERs Management sioning
& Execution
36
Works Programme
• Unique in Railways…. always look for at least 5 yr ahead
- Continuous process

• Management tools
• to evaluate the performance.
• to plan for future.
• to coordinate between various agencies.

37
Works Programme

• Zonal railways prepare the works program on the basis

of ceilings & Norms communicated by railway board.

• PWP is scrutinized at Rly Bd. And discussed with the

GMs. Then Rly Bd. decides and intimates the respective
Rlys which works should be included in FWP.

• Nodal officer are responsible for planning& monitoring

of works

38
PLAN HEADS for Works Programme

Plan head PH No.

NEW LINES 11
Gauge Conversion 14
Doubling 15
Traffic Facilities 16
Road Safety Works – Level Crossings 29
Road Safety Works – 30
Road Over / Under Bridges
Track Renewals 31
Bridge Works 32
Signalling & Telecommunication Works 33

39
PLAN HEADS for Works Programme

Plan head PH No.

Electrification Projects 35
Other Electrical Works 36

Workshops including Production Units 42

Staff Quarters 51
Amenities for Staff 52
Passengers’ & Other Railway users’ Amenities 53

Other Specified Works 64

Training/HRD 65

40
Work processed directly by Railway Board

• The proposals for works of new lines ,gauge

conversion, doubling & Railway electrification are
initiated at Railway Board level .

• Zonal railways are not proposing these works

41
Requirement for NL,GC,Doubling

• Detailed Traffic and Engineering surveys should be

carried out for new lines, gauge conversions doublings
and for other line capacity works costing more than
Rupees Five Crores each.

42
Nodal officer
• New Line, gauge conversion – COM
• Doubling ,traffic facility - COM
• LXING , BRIDGE , TRACK – CTE/CBE
•S & T - CSTE
• ELECTRICAL - CEE
• STAFF QR ,STAFF AMENITIES – CPO/CPDE
• PASSENGER AMENITY - CCM
• OTHER SPECIFIED WORK - PCE
• WORKSHOP - CME

43
WORK PROGRAME CORDINATOR

• EDCE G AT Railway Board

• CE Planning at Zonal level

• Sr DEN co at Divn level

44
PINK BOOK
• It is the book of pink cover.

• Contains the list of works included in WP costing

more than Rs. 2.5 Cr, after demands are voted by
parliament and appropriation sanctioned by
President.

• It incorporates item no. , description of works ,

source of fund(Allocation), sanctioned cost, outlay
in current yr. etc.

45
LAW BOOK
• List of Approved Works

• For the works costing upto Rs. 2.5cr., only lump sum
provision is made under each Plan Head without
detailing individual works.

• Detailed list of work is decided by GM at zonal

railway level include the work sanctioned by RB and
sanctioned at zonal level.

46
 Sanctioning of new work

All wks sanctioned through works program

 Board - work costing > Rs.2.5 Cr

 Zone - work costing < Rs.2.5 Cr
 Divn. - Work costing upto Rs. 1Cr for all PH except
for PH 16,30,31,32- upto Rs.2.5Cr (in C.rly.)

47
 WORKS PROGRAMME

Categories of works under Demand16-

• I1: Pink Book work above Rs 2.5 cr. Sanctioned by RB

• I2: Sancd by RB but printed in LAW book Rs 1 to 2.5 cr

• I3: Sanctioned by GM

• I4: Sanctioned by DRM

48
Proposals should contain
• Name
• Estimated cost & allocation
• Justification
• Plan
• Feasibility at site
• Railway . Division . State etc

49
Steps- Pink book
• Ceiling limit by Rly board: For preparation of work
program Railway board(AMCE) issue a letter in May or
June giving detail of ceiling norms & time table.

• Proposals by DRMs: jun- jul- division sent list of proposal

with justification & cost to GM for administrative
approval.

• Scrutiny & Short listing by PHOD.

• Approval by approving authority ie by GM /PCE – in

consultation of PHOD and keeping in mind the ceiling
&norm communicated by Rly Bd. 50
Steps- Pink book
• Division framed detail proposals with abstract cost, site
sketch etc and duly vetted by divisional finance

• Processing at Hq level- examined by respective nodal

officer and processed for HQ finance concurrence.
(PHOD , FA & CAO , GM)

• All HQ vetted proposals sent to PCE by Plan Head

Coordinator in the prescribed format.

• Forward to Railway board through EDCE G

• Works coting > Rs.20cr - till 15th Sept.
• Works costing upto Rs.20cr - till 15th Oct. 51
Steps- Pink book
• EDCE(G) distribute the copies of proposals to various
directorates, dealing with respective Plan heads.

• Proposal examined in detail w.r.t. justification, throw-

forward & ceilings by respective Directorates &
shortlisted for further approvals –
(a) For < Rs. 20 crore, presented to AM’s committee for
approval
(b) For > Rs. 20 crore, sent to Finance on case file for
concurrence and approval of Board & Hon’ble MR.

52
Steps- Pink book

•Approved items were then sent to concerned officials

for inclusion in Budget Documents for Parliament.

• AM committee meeting for works costing upto Rs.20cr

each.

• Work program meeting with GMs in Dec in board

office primarily to discuss work costing > Rs.20cr each

53
Need for works

• Felt by field executive during day to day work.

e.g felt by ADEN during inspection like replacement of pipe line , water tank ,
Qrs, office & other infrastructure works
• As per Inspection of higher officers.
• Felt by higher management keeping future requirement in
view.
• Developmental work on public demand-pass. amenity etc.
• Infrastructure development for New trains.
• Corporate planning like new terminals , world class stn etc.
• Policy requirements – TY I qtrs. To be replaced by Ty II Qrs.

54
 IRPSM
(INDIAN RAILWAYS PROJECTS SANCTIONS &
MANAGEMENT)

• Web-based Application, allows

• Online Creation of proposal
• Sanction
• Monitoring of progress

55
 IRPSM FEATURES
For Divisions :

• Creation of “New Works Proposals” & Sanction of

Proposals under DRM’s power

• forwarding of proposals costing beyond DRM’s power

to Zonal Railway Hqrs.

• Reporting of status every month for each work by

respective Executing Agency.

• Generating & Printing (if desired) of Works Programme

Reports.
56
IRPSM FEATURES
For Zonal Railways :
• Examining & processing the ‘New Works Proposals’ as
received from Divisions.

• Creation of the proposals at HQ , FA& CAO’ vetting and

then forwarding to Railway Board with GM approval .

• Defining the sanctioning powers of DRMs/CWMs for

various Plan Heads.

• Defining Fund availability & sanctioning limits for Zonal

Railway Hqrs. & Divisions.
57
IRPSM FEATURES
For Zonal Railways :
• Reporting of status every month for each work by
respective Executing Agency.

• On-line Generating, Printing (if desired) & Forwarding of

Works Programme.

• Documents/Books to Railway Board (EDCE/G)

58
IRPSM FEATURES
For Railway Board :
• Compilation of all shortlisted proposals (costing above
Rs.20 crore) by EDCE(G) for meeting of AMs’
Committee

• On-line recording of recommendations given by AMs’

committee and issuing minutes on line

59
 Plan Heads & Coordinators
Division Zonal Railway Railway Board
Plan Heads
Nodal Associate Associate
Nodal Officer Associate Officer Nodal Directorate
No. Description Officer Officer Directorate

All Plan Heads Sr.DEN/Co. Pr. Chief Engineer EDCE(G)

11 New Lines (Construction) Sr.DOM - COM - ED/Works ED/Planning

12 Purchase of New Lines Sr.DOM - COM - ED/Works ED/Planning

14 Gauge Conversion Sr.DOM - COM - ED/Works ED/Planning

15 Doubling Sr.DOM - COM - ED/Works ED/Planning

Traffic Facilities - Yard Remodelling &
16 Sr.DOM - COM - ED/WP ED/Planning
Others
17 Computerisation Sr.EDPM - CCM/IT - ED/C&IS -
Concerned
18 Railway Research - - EDW/RDSO ED/E&R Concerned EDs
EDs
ED/B&S-II,
29 Road Safety Works – Level Crossings Sr.DEN/Co. Sr.DSTE CTE CSTE ED/Sig.(D)
ED/Tele
30 Road Safety Works – ROB/RUB Sr.DEN/Co. - CBE - EDCE/B&S-II -

31 Track Renewals Sr.DEN/Co. - CTE - EDCE(P) -

32 Bridge Works Sr.DEN/Co. - CBE - EDCE/B&S -

33 Signal & Telecommunication Sr.DSTE - CSTE - ED/Sig.(D) ED/Tele

35 Railway Electrification Sr.DOM - COM - ED/RE ED/Planning

36 Other Electrical Works Sr.DEE - CEE - ED/EEM -

42 Workshops Including Production Units Sr.DME Sr.DEE, Sr.DEN/Co. CME CEE, CTE Adv.ME(P) ED/Planning

51 Staff Quarters Sr.DEN/Co. Sr.DPO, DSC/RPF CPDE CPO, CSC ED/L&A-I IG/RPF
Sr.DPO, CMS, CPO, CMD, ED/EEM, ED/HP,
52 Amenities For Staff Sr.DEN/Co. CPDE ED/L&A-I
DSC/RPF, Sr.DEE CSC, CEE IG/RPF
Sr.DEN/Co., CPDE, CEE, ED/PM, ED/EEM,
53 Passenger Amenities Sr.DCM CCM ED/L&A-I
Sr.DSTE, Sr.DEE CSTE ED/Tele
Sr.DSTE, Sr.DEE, CEE, CSTE, ED/HP, IG/RPF,
64 Other Specified Works Sr.DEN/Co. CPDE ED/L&A-I
DSC/RPF CSC ED/EEM, ED/Tele
60
81 Metropolitan Transport Projects Sr.DOM - COM - ED/WP ED/Planning
PROCESS THROUGH IRPSM In Divisions :

Action by Plan Head Coordinators (Nodal Officers..

Branch officer)

• Plan head Coordinators are responsible for creation

of new proposals for their respective Plan Heads.

• Create proposal & send to Sr DFM ..Get vetted &

send through Sr. DEN (co) to DRM for approval/
sanction

61
PROCESS THROUGH IRPSM In Divisions :
Action by Sr DEN (co)
• By Nodal officer to SR DEN (co)

• Sr DEN(Co) either return to nodal officer / forward to

DRM

• DRM approve or sanctions / return to nodal officer, if

required.

• Approved proposal forwarded to CE plg by sr den co

62
PROCESS THROUGH IRPSM In Divisions :
Action by DRM

• DRM will receive on-line proposals duly verified

by Sr.DEN/co.

• DRM can approve for forwarding to Hq.

or sanction which are in his power
or return the proposal

63
Action On Zonal Railways
• Plan Head Coordinators will create new proposals.
In addition, they will also examine and process
proposals received from Divisions (on-line through
CPDE).

• All such proposals, examined in consultation with

associate officers shall be forwarded to FA&CAO
for financial concurrence.

64
Action On Zonal Railways
• FA&CAO will receive on-line the detailed proposals
from Plan Head Coordinators

• proposals, will be concurred-in by FA&CAO or

returned in IRPSM

• Vetted proposal will be forwarded to CPDE by PHC

• Then checked by CPDE(CE plg) and then forwarded to

GM through PCE for sanction.

65
Action On Zonal Railways

• PCE will check and forward after allotting outlays as per

ceiling to all such proposals to GM for approval .

• GM can sanction , approve or return the proposal

• GM will sanction works within his power.

• Proposal approved Forwarded to EDCE(G)/Railway

Board for processing in Board.

66
Process Through IRPSM

67
Process Through IRPSM

68
In Railway Board :

• Executive Director/Civil Engg.(G) –would forward to

the respective nodal directorates for each Plan Head
for further processing at Railway Board.

• EDCE(G) will coordinate for meeting & minutes

thereof for Committee of Additional Members.

• Finally approved proposals will be sent through

EDCE(G) to Budget Directorate for Budget
Documents.

69
In Railway Board :

• Nodal Directorates and Associate Directorates will

record on-line their recommendations against each
shortlisted “New Works Proposal” received on-line
from Railways/PUs through EDCE(G).

• Shortlisted and recommended proposals will be

forwarded to EDCE(G) for consideration by AMs’
Committee.

70
In Railway Board :

• After on-line vetting & comments by Finance

Directorate, Nodal Directorate will process on file for
approval of Board & Hon’ble MR.

• Finally approved proposals will be updated in the

web-based software by Nodal Directorates in
consultation with Finance Directorate through
EDCE(G)

71
Process Through IRPSM

72
IRPSM

• ANY WORK WITHOUT UNIQUE ID, AS GENERATED

AUTOMATICALLY THROUGH IRPSM WILL NOT HAVE
ANY SANCTITY OF SANCTION. THIS ID SHALL BE
MENTIONED IN PLAN, ESTIMATES, INDENTS,
TENDERS, CONTRACTS, MB, BILLS ETC.

73
Protocol For ‘Project-ID’
Project-ID is based on 14 Digits ID-Protocol, assigned to each and
every sanctioned work, so that it may always be uniquely identified.
1 2 3 4 5 6 7 8 9 10 11 12 13 14

e.g. the Project ID as : 01.02.51.97.3.00.007

Digit No. No. of Digits Significance Example
1&2 2 Railway ‘01’ for Central Railway
3&4 2 Division ‘02’ for Mumbai Division
5&6 2 Plan Head ‘51’ for Plan Head - Staff Quarters
7&8 2 Sanction Year ‘97’ for the year 1997-1998
9 1 Sanctioning Authority ‘3’ for Sanctioned under GM’s power
10 & 11 2 Executing Agency ‘00’ Means Not Identified
12,13 & 14 3 Serial No. ‘007’ Means 7th proposal for the specified Railway,
Division, Plan Head, Sanction Year & Sanctioning
Authority

74
 IMPORTANT POINT
• Proposal can be processed round the year on IRPSM but
sanctioned during nominated slot.

• Norms are to be kept in Mind

• Completed works should be deleted after financial

closure.

• No work should be proposed unless detail plan is ready.

75
 Budget 2019-20
For Yr. 2018-19
• Total earnings : Rs. 197214 cr
• Expenditure : Rs. 191200 cr

For Yr. 2019-20 Budget Estimate

 Total earnings: Rs. 216935 cr ( Rs.594 cr per day)
 Total Expenditure : Rs. 207900 cr.
 Ordinary Working Exp: Rs 155000 cr (Rs. 424 cr per day)
 Surplus : Rs. 9035cr
76
BUDGET GRANT 2018-19 Fig in Crores of Rupees
PH Budget grant in EBR Balance to complete
crore 18-19 on 1/4/18
11 New line 9755 18735 243467
14 Gauge 2346 1649 47446
conversion
15 doubling 651 16708 192434
16 Traffic facility 1260 1592 34378
29 Level xing 700 3257
30 ROB/RUB 4300 2000 51059
31 TRACK 11450 37308
RENEWAL
32 BRIDGES 740 4904

77
BUDGET GRANT 2018-19 Fig in Crores of Rupees
PH Budget grant EBR Balance to complete
In cr 16-17 on 1/4/18

33 S& T 2025 88753

35 Electrification proj 2 6300 30325
36 Other elect work 220 3473
37 Traction distr. 550 1000 4777
42 Workshop & shed 2543 36 20461
51 Staff Qr 353 1950
52 Amenity for staff 314 1439
53 Passenger Amen. 1657 3500 20624
64 Other specified wrk 660 5925
65 Training/HRD 118 1413
TOTAL 1,93,103 11,23,322

Budget grant in 19-20 : Rs. 2,24,626 cr. 78

Five year investment plan
details Investment in 5 yr
( Cr)
Network Decongestion incl. doubling 199320
Net work expansion 193320
National proj ( NF + kashmir) 39000
Safety –track , Bridge ,S&T, ROB/RUB 127000
IT and Research 5000
Rolling stock 102000
Passenger Amenity 12500
HSR & elevated corridor 65000
Station Development 100000
Others 13200
TOTAL 856020

79
Funding sources
sn Source Description Rs Lakh cr

1 Gross Budgetary support 2.56

2 JV with state Govt 1.2
3 PPP 1.3
4 INTERNAL GENERATION 1.0
5 Debt 2.5
Leasing Rolling Stock 1.0
LIC 1.5
Total 8.56 cr
80
Yearly Targets for decongestion & expansion

• 400 km new line

• Every year about @2000 km doubling starting with

1200 in 15-16 to 2800 in 2018-19

• 800 km gage conversion

• On an average 6.85 km per day in 15-16 to 10.9 km in

2018-19

81
THANKS
82