Question - Through which demands / grants, the expenditures for Engineering department is provided for ? or What are the two main Grants for engineering Department and what are detailed heads, sub heads and primary units?
Answer- There are Two main grants for engineering Department –
Demand No. 4 – This demand covers the expenditure on repairs and maintenance of permanent way and work Assets like track, other buildings and structures.
Primary units / minor Head -
100 Establishment in offices,
200 Maintenance of Permanent Way.
300 Maintenance of Bridge work and Tunnels including Road over/under bridges.
400 Maintenance of service buildings (other than staff Quarters and Welfare buildings).
500 Water supply, Sanitation and Roads (other than Colonies, staff Quarters and Welfare buildings).
600 Other repairs.
700 Special repairs pertaining to Breaches, Accidents etc. including Special Revenue works.
900 Credits or recoveries.
Sub-Heads – 110, 120, 130, 210, 220, 230, 240, 250, 260, 270, 280, 290, 310, 320, 330, 340, 410, 420, 430, 440, 510, 520, 530, 610, 620, 630, 640, 650, 710, 720, 730, 910, 920, 930.
Detailed Heads – 111 to 118, 121 to 128, 130, 211 to 213, 221 to 223, 231 to 233, 241 to 243, 251 to 253, 261 to 263, 271 to 273, 281 to 283, 291, 293, 310, 320, 330, 340, 410, 420, 431 to 433, 440, 510, 520, 531, 532, 610, 620, 630, 641 to 644, 651 to 657, 711 to 715, 721 to 725, 731, 911, 912, 921 to 923, 930. ,
Demand No. 16 - The Revised Classification of expenditure on works irrespective of whether they are charged to Capital DRF, DF, Revenue (OLWR) or ACF will come under a single Demand-16 namely Assets-Acquisition , 'Construction and Replacement. The Accounting Classification for works expenditure is in the form of a 7 digit—4 module alphabetical code. The first module which is the alpha indicates the source of fund viz., Capital, DRF, DF, Revenue (OLWR) or ACF as the case may be. The second module of 2 digits which is numerical will represent the standard Plan Heads. The third module which is also numerical will represent the 2 digits corresponding to the sub and detailed head of classification giving the details of the assets acquired, constructed or replaced. The last module which is of two digits will indicate the primary unit i.e., object of the expenditure.
For the purpose of link with the accounts of the Central Government the Plant heads will form the Minor Heads of Railway Capital under the Major Heads "546-Capital Outlay on Indian Railways-Commercial lines" and "546-Capital Outlay on Indian Railways-Strategic lines
The classification of the assets will be indicated by these 6 digits in all the cases irrespective of whether the expenditure on the asset is chargeable to Capital, DRF, DF, Revenue (OLWR), or ACF, The source of financing will be indicated in the beginning in the following alphabets: -
P-Capital. , R-Revenue (OLWR) , T-ACF , Q-DRF , S—DF.
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