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A l l xp e nd
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Presented By

M.Nageswara Rao
1
How to Find the Allocation ?
The Answer is Finance Code Volume 2
Structure of Booking of expenditure  in Indian
Railways – Allocation of HRA of PFA
Hierarchy   Example:   Description

 HRA of PFA
         
Major Head   3002   Indian Railways

Commercial Lines -

 Working Expenses
         
SMH -   01   General Superintendence

Sub Major Head & Services

         
MH -Minor Head   200   Financial Management
         
Sub Head   210   Accounts

( Subordinate Head)
         
Detailed Head   211   Officers
         
Object Head   04   HRA -

( PU -Primary Unit) House Rent  Allowance

 Example:   HRA of PFA

Major Head – 3002

Sub Major Head – 01
Erstwhile Demand No. 03
Minor Head  - 200 Financial Management
Sub Head  - 210  Accounts
Detailed Head  - 211 Officers
Object Head – 04  HRA

Revenue Allocation
1 2 3 4 5 6 7 8
D.No Minor Head/Sub Head/Detailed Head Primary Unit/Object of expenditure
0 3 0 2 1 1 0 4
 Major Head – 5002 – Capital outlay on Railways Commercial Lines
Erstwhile Demand No. 16
Source of Finance – 20  - Capital
Minor Head   or Plan Head  1100
Sub Head  - 1140  - Permanent Way
Detailed Head  - Rails and fastenings
Object Head – 03 Contractual payments

Example:   Rails Expenditure under Plan Head – New Lines

Capital Allocation
1 2 3 4 5 6 7 8
Source Minor Head/Sub Head/Detailed Head Primary Unit/Object of expenditure
of
Finance

2 0 1 1 4 1 0 3
What is Classification ? Check other example
Single Demand for Ministry of Railways
(2021-22 FY)
Single Demand for Ministry of Railways
(2022-23 FY)
Changing of Demand Number

Financial Year Single Demand No

2017-18 80
2018-19 81
2019-20 82
2020-21 83
2021-22 84
2022-23 85
Single Demand

Total - 56 Ministries  -102 Demands for Grants

Demand Numbers assigned to the Ministries as per

alphabetical order.  For example, Agriculture
ministry Demand Numbers are 1 & 2.  Atomic
Energy Demand number is 3.   Last Demand
Number 102 is assigned to Youth affairs & sports.
Summary of Demands for Grants of Union of
India
Ministry No of Demands
Finance 13
Home Affairs 11
Defence 4
Railways 1
Other Ministries 73
Total 102
 Railways – Imp Major Heads
0021 Income Tax
0049 Interest Receipts (on HBA, Scooter Advance etc)
1001   Indian Railways-Miscellaneous Receipts
1002 Indian Railways-Commercial Lines-
Revenue Receipts
1003 Indian Railways-Strategic Lines-Revenue Receipts
3001 Indian Railways-Policy Formulation,
 Direction, Research and other Miscellaneous
Organisation
3002 Indian Railways-Commercial Lines-Working Expenses
3003 Indian Railways-Strategic Lines-Working Expenses
 Railways – Imp Major Heads
5002 Capital Outlay on Indian Railways-Commercial Lines
7610 Loans to Govt Servants (HBA, Motor Cycle, Computer etc)
8009 SRPF - State (Railway) Provident Fund
8011 Insurance and Pension Funds
(CGEIS -Central Govt Employees Insurance Scheme)
8445 Railway Deposits (EMD, SD, Unpaid wages etc)
8670 Cheques & Bills
8677 RIB - Remittances Into Bank
8797 Exchange Accounts (Transfer Transactions)
How to remember Demands easily

Demands are placed in an

order as per their activity
and as per their
importance in the Indian
Railways.
 Erstwhile Demands 1 to 16
Revenue Capital
1 to 15 16 only
Revenue Vs Capital
 Erstwhile Revenue Demands 1 to 15
GWE – Gross Working Expenses

1&2 3 to 13 14 & 15
OWE – Ordinary
Working Expenses
Railway Board Zonal Railways Railway Board
control control
01 Demand – Railway Board
02 Demand – Misc. Expenditure
 Erstwhile Demands 3 to 13
( OWE -Ordinary Working Expenses)

3 4 5 6 7 8 9 10 11 12 13

Admn Repairs & Maintenance Operating Expenses Others

I L O V E M O M D A D
 03 DEMAND – General
Superintendent & services
04 DEMAND – R & M -P.WAY &
WORKS
05 DEMAND – R & M -LOCOS
(MOTIVE POWER)
06 DEMAND – R & M -
CARRIAGES & WAGONS
07 DEMAND – R&M- PLANT &
EQUIPMENT
08 DEMAND – OPTG.EXPENSES-
ROLLING STOCK & EQUIPMENT
09 DEMAND – OPTG.EXPENSES -
TRAFFIC
10 DEMAND – OPTG.EXPENSES -
FUEL
11 DEMAND – STAFF WELFARE
AND AMENITIES
12 DEMAND – MISCELLANEOUS
WORKING EXPENSES
13 DEMAND – P.F., PENSION &
OTHER RETIREMENT BENEFITS
 Group Demand Erstwhile Demand Name
No
General 3. General Superintendence and Services on Railways.
Superintendence
and Services

4. Permanent Way and Works.

Repairs and 5. Motive Power.

Maintenance
6. Carriages and Wagons.

7. Plant and Equipment

8. Rolling Stock and Equipment.

Operating
Expenses 9. Traffic.

10. Fuel.

11. Staff Welfare and Amenities.

Staff Welfare,
Retirement 12 Miscellaneous Working Expenses.
Benefits and
Miscellaneous
13. Provident Fund, Pension and other Retirement Benefits.
14 Demand– Appropriation to Funds
15 DEMAND – Dividends Payment to
General Revenues
16 Demand – Assets -Acquisition,
Construction & Replacement
 Primary Units – Revenue -
Changes
PU Description Remarks
22 Utilities Excluded Electricity
26 Reimbursement of Medical expenses
27 Cost of materials from stock -  In erstwhile DN.10 -
only Prime cost of Fuel
from Stock for Home
Locos fuelled in Home
Railway. Also include
bio diesel & CNG/LNG
for locomotives. (for
fuelled by Foreign Rly ,
the PU would be 60)
29 Remuneration to Re engaged staff, officers
& consultants
 Primary Units – Revenue -
Changes
PU Description Remarks
30 Cost of electrical energy  Traction (Discom/SEBs)
& Non traction. Earlier
PU 32 was used
31 Fuel for other than traction  Direct purchase of Fuel
(other than through
stock) . Examples: track
machines, road
vehicles etc.
33 Transfer of Debits/Credits from other GTKM Debits/Credits
units are excluded (For this
PU 61 has been
created)
 Primary Units – Revenue -
Changes
PU Description Remarks
34 From WMS to Revenue –Labour Only for Home Rolling
Stock. For Foreign Rly
Rolling Stock, the PU
will be 63
35 From WMS to Revenue - Material Only for Home Rolling
Stock. For Foreign Rly
Rolling Stock, the PU
will be 64

42 Arrear payments – Basic Pay

43 Arrear Payments – DA
44 Arrear payments – other allwowances
 Primary Units – Revenue -
Changes
PU Description Remarks
52 Laptops procured by Officers
53 All India LTC
54 Interest on delayed/non deposit of NPS
60 Fuel from Stock Home Rly locos fuelled
by Foreign Railway
61 GTKM Debits/Credits Previously booking
under PU 33
63 From WMS to Revenue –Labour Only for Foreign Rly
Rolling Stock. For
Home Rly Rolling Stock,
the PU will be 34
64 From WMS to Revenue - Material Only for Foreign Rly
Rolling Stock. For
Home Rly Rolling Stock,
the PU will be 65
 Primary Units – Revenue -
Changes
PU Description Remarks
72 CGST
73 SGST
74 UTGST
75 IGST
98 Credits/Recoveries Object of Credit.
Previously, booked to
PU 99
99 Other expenses
 Source of Finance
Source of Finance First 2 Digits in Capital Allocation
Capital 20
DRF 21
DF-I 23
DF-II 33
DF-III 43
DF-IV 53
Capital Fund 25
RSF 26
Capital – Nirbhaya Fund 28
RRSK 29
EBR (PPP) 82
EBR (IF) 83
EBR (IRFC) 84
EBR (SPECIAL) 85
 Major changes in Plan Heads
• Authority:

• RBA No. 77/2019  issued under  Letter

No.2017/AC-II/3/2 dated 29.08.2019 – ACS
No.143
 Changes in Plan Heads
Old New Remarks

PH 11 – New Lines PH 11 – New Lines Deleted word

(Construction) “Construction”
 Changes in Plan Heads
Old New Remarks

PH 12 – Purchase of ------ Deleted

New Lines
 Changes in Plan Heads
Old New Remarks

PH 36 -OEW – Other PH 36 – Other PH 37 – Traction

Electrical Works Electrical Works Distribution Works
Excl: Traction merged into PH 36
Distribution Works
PH 37 – Traction
Distribution Works
 Changes in Plan Heads
Old New Remarks

PH 51 – Staff PH 51 – Staff PH 52 merged into

Quarters Welfare PH 51 and New
Name is “Staff
PH 52 – Staff Welfare”
Amenitites
 Changes in Plan Heads
Old New Remarks

PH 53 - PH 53 – Customer Name changed

Passenger & Amenities
Other Railway
Users’ Amenitities
 Changes in Plan Heads
Old New Remarks
PH 61 – Investment in Govt PH 61 – Investments PHs 62 & 63 are merged
Comml Undertakings – into PH 61
Road services in PSU/JV/SPV etc
(Govt & Non Govt)
PH 62-Investments in Govt
Comml undertakings – PSU

PH 63-Investments in Non
Govt undertakings-
JVs/SPVs
 Deleted Plan Heads
PH Description

12 Purchase of New Lines

13 Restoration of dismantled Lines

34 Taking over of Line wire from P & T

Dept
83 New Lines (Construction) – Dividend
free projects
 Existing Plan Heads
PH Description
11 New Lines
14 Gauge Conversion
15 Doubling
16 Traffic facilities
17 Computerisation
18 Railway Research
21 Rolling Stock
22 Leased Assets – Payment of Capital
component of Lease charges to IRFC etc
29 Road Safety Works – Level Crossing
 Existing Plan Heads
PH Description
30 Road Safety Works (ROB/RUB)
31 Track Renewals
32 Bridge Works, Tunnel Works & Approaches
33 S & T Works
35 Electrification Projects
36 OEW – Other Electrical Works incl: TRD works
41 M & P – Machinery & Plant
42 Workshops incl: Production Units
51 Staff Welfare
 Existing Plan Heads
PH Description
53 Customer Amenities
61 Investment in PSU/JV/SPV etc ( Govt & Non
Govt)
64 Other Specified Works
65 Training / HRD
71 Stores Suspense
72 Manufacturing Suspense
73 Miscellaneous Advances
81 MTP – Metropolitan Transport Projects
82 Transfer to SRSF – Special Railway Safety Fund
(on Books only, but not in operation)
 Exercise on Allocations
Indicate the detailed Allocation (erstwhile Demand No, Detailed Head and
Primary Unit (with the help of Finance Code volume 2)

1. Dearness Allowance paid to the General Manager

2. HRA paid to PWI
3. Material drawn from the Stores Depot for POH of Diesel Locomotive
4. Direct purchases of Materials for Running repairs of DMU in Sick lines
5. OT paid to the Loco Pilot of Electric Locomotive
6. Travelling expenses paid to the Area Officer at Field level
7. Office expenses of RPF Office at Hqrs
8. Children Education Allowance paid to Sr.DFM
9. Stores purchased from outside for Dining car - Departmental
10. DCRG paid to the Retired PFA
 Answers
Indicate the detailed Allocation (erstwhile Demand No, Detailed Head and Primary
Unit (with the help of Finance Code volume 2)

1. Dearness Allowance paid to the General Manager -03-0111-02

2. HRA paid to PWI - 04-0121-04
3. Material drawn from the Stores Depot for POH of Diesel Locomotive 05-0333-27
4. Direct purchases of Materials for Running repairs of DMU in Sick lines - 06-0710-28
5. OT paid to the Loco Pilot of Electric Locomotive - 08-0312-11
6. Travelling expenses paid to the Area Officer at Field level - 09-0111-16
7. Office expenses of RPF Office at Hqrs - 12-0112-18
8. Children Education Allowance paid to Sr.DFM -11-0120-25
9. Stores purchased from outside for Dining car - Departmental - 12-0422-28
10. DCRG paid to the Retired PFA - 13-0510-99
 Nageswara Rao M
9492432160

9/18/22 57