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Account & Finance Question & Answer Railway Financial Rules Short Notes RAILWAY BUDGET Tender Accounts Rules Descriptive Question & Answer Store Management & Account Traffic Account LDCE Spl. Functions of Accounts Department Cannons/Standards of Financial Propriety Departmental Exam Expenditure Management Railway Financial Rules Book STATION BALANCE SHEET 6.2 Consolidated Fund Of India Audit & Audit Report Contract Management Earnest Money INDEX Inventory Management Railway Financial Code Rules of Re-appropriation 0 FINANCIAL RULES SYLLABUS 3. INVESTMENT PLANNING AND WORKS BUDGET 6.9 APPROPRIATION ACCOUNT APPROPRIATION ACCOUNT Account Accounting System in Railways Annual Financial Statement Appropriation Accounts & Process Audit of Railway Expenditure & Revenue August Review BOT / BOOT Schemes Budgetary Practices Budgetary Process & Approval Mechanism CONTINGENCY FUND OF INDIA Capital Expenditure & Estimates Challenges & Future Prospects . Financial Management Charged Expenditure Classification of Railway Expenditure Co6 Co7 Computerization of Stores Accounts Concept of Railway Accounting Constitutional Provisions Contract & Its Types Control over Expenditure Corruption Prevention Defin Demands for Grants Depreciation Reserve Fund Development Fund Digital Reforms Digitization in Railways Duties and Responsibility Final Modification Financial Commissioner – FC Financial Control Financial Discipline Financial Discipline & Control in Railways Financial Management Financial Powers & Delegation Financial Reforms Functions of Traffic Accounts Department GeM Government Accounting & Financial Principles Government e-Marketplace Green Initiatives H.05 वित्त एवं व्यय पर नियंत्रण H.06 सांविधिक लेखा - परीक्षा H.07 लेखा निरीक्षण H.09 कारखाना लेखा H.11 यातायात लेखा H.12 रेलवे यातायात H2. 19 बजट आदेश (Budget Order) / बजट आबंटन (Budget Allotment) में अन्तर H2.01 Revised Estimate/Details Estimate में अंतर H2.02 Abstract Estimate / Details Estimate में अंतर H2.03 Revised Estimate / Supplementary Estimate में अंतर H2.04 Completion Estimate / Completion Report में अंतर H2.05 Delay Tender / Late Tender में अन्तर H2.06 Single Tender / Single offer में अंतर H2.07 ओपन टेंडर / लिमिटेड टेंडर में अंतर H2.08. Earnest Money Deposit / Security Deposit में अन्तर H2.09 Security Deposit / Performance Guarantee में अन्तर H2.10 Deposit Miscellaneous / Miscellaneous Advance में अंतर H2.11 On Account Bill / Final Bill में अंतर H2.12 Rate Contract / Running Contract में अंतर H2.13 Demand Payable / Demand Recoverable में अन्तर H2.14 General Books / Subsidiary Books में अंतर H2.15 Consolidated Fund समेकित निधि / Contingency Fund आकस्मिक में अंतर H2.17 Draft Para / Audit Para में अन्तर H2.18 Traffic (Gross) Earning / Traffic (Gross) Receipt में अन्तर H2.20 स्वीकृत व्यय (वोटेड Expenditure) / प्रभ्रत व्यय (Charged Expenditure) में अन्तर H2.21 Estimate Committee / Public Committee में अन्तर H2.22 Public Committee / Railway Convention committee में अन्तर H2.23 Remittance Transaction / Transfer Transaction में अन्तर H2.24 Stock Item / Non-Stock Items में अन्तर H2.26 TC / JV में अन्तर H8.3 वित्तीय औचित्य H8.4 सर्वेक्षण HIstory ऑफ Railway Indian Railways Inventory Control Letter of credit Limited Tender Local Purchase Material modification OPS/NPS/UPS Open Tender Operating Ratio Parliamentary Control Payment System Pension & Retirement Benefits in Railways Pink Book Procurement System in Railways Procurement in Indian Railways Public Accountability REVISED AND DETAIL ESTIMATE में अंतर Railway Accounts Code Railway Bill Passing Railway Financial Code & Manuals Railway Funds & Reserves Railway Investment Plan Railway Production Units Railway Statistics Railway Tender System Railways Resource Augmentation in Railways Revenue Management Role of Ministry of Railways & Finance Department Rules of Allocation Security Deposit Single Tender Sources of Railway Revenue Special Limited Tender Station Outstanding Stores Budget Tender Committee Tender Documents Tender Notice Traffic Audit Inspection Traffic Earnings Types of Budgets Urgency Certificate Work Contracts Works Programme Workshop & Manufacturing Accounts Zero Base Budget.

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Short Note - Material modification

Material modification :-

Material modification in railway can refer to several changes made to the materials used in railway infrastructure or rolling stock to improve safety, efficiency, or performance.

No material modification in a work or scheme as sanctioned should be permitted or under taken without the prior approval of the authority who sanctioned the estimate. In the case of estimates sanctioned by the Railway Board or higher authority instances of will be considered to be a material modifications of a sanctioned project or work are given in below –

The following may be taken as material modifications on the lines under construction and open line works estimated to cost rupees one crore and over .

a) Any change in the alignment likely to affect the facilities offered to the public in the neighborhood or likely to increase or decrease the length of the line by over one kilometer.

b) Introduction of any new station or omission of any station.

c) Any alteration in the type or number of engines or vehicles provided in an estimate for rolling stock.

d) A change in the layout of a yard affecting the general method of working or increasing or deducting the number of trains that can be dealt with.

e) Any departure from the standards of construction as accepted by the railway board in the Abstract estimate or use of any second new material.

f) The introduction or omission of any work or facility involving a sum of Rs. 5 Laces and over.

g) Any modification of a sub work provided for in the estimate of a sanctioned work involving an additional out lay on that sub work of more than Rs. 5 laces.

h) The introduction of any new sub work not provided for in the estimate of a sanctioned work involving an out lay of more than Rs. 5 laces.

i) Any alteration in the standards of inter locks.







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FINANCIAL RULES STUDY MATERIAL - RAILWAY

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