1316165839554-Acc General Overview

7/29/2019 1316165839554-Acc General Overview

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Over view of working of

Accounts department


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Accounts Department

Gazetted cadre

Sr.DFM- ( K.K.Goyal)

DFM-I -( Sri N.G.Das)

DFM-II -( Sri Ujjawal Goswami) ADFM-I( Sri. R.N. Banarjee)

ADFM-II Sri S. Goswami)

ADFM-PC- (Sri S. N. Datta)


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Accounts establishment( NG)

Accounts office

Sanctioned

Strength

Actual Strength

Group-C 135 129

Group-D 15 11


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Accounts Establishment

Cash Office

Sanctioned

Strength

Actual Strength

Group-C 56 54

Group-D 35 31


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Activities of Different Sections

Administration- Salary, D& AR, Pass, PTOand other general staff matters, efficiency, Audit,Court Cases.

Establishment / Non Gazetted---Salary,

restructuring arrears, TA & OT vetting, Bonuspayment, watching recovery on accounts ofAdmitted Debit, Hospital Diet Charge, StockSheet, Accounts and Audit Inspection. BOS

Establishment Gazetted---

PF section: mainly accountal of PF Credit andDebits and their monthly reconciliation, PFwithdrawals( approx. 800 Per Months), PFsettlement (Approx. 80-100 Per months)


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Activities

Pension and Settlement Disposal of all normal andabnormal retirement cases, court cases, servicecontinuity, verification, printing of PPO, despatches etc.

Suspense Section: This section maintain differentsuspense heads like HBA, MCA, Computer Advance,Cycle advance, Fan Advance, etc.

Finance Earning: Finance earning proposals,( mainlycommercial) SLR, STD/PCO, canteens,Land,Advertisingetc. bills recoverable from outside parties like land

building, siding, . Expendiure: All contractors and other Misc. bills.

Telephone, electricity.


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Activities

Finance Section: Scrutiny and vetting ofProposals, estimates, vetting of Briefing Notesand Tabulation Statements, Vetting ofagreements, variation statements and other

Misc. works Books II( mainly Records keeping): all the paid

Vouchers are received and checked ........ andpreserved for future references .........

Books and Budget: All accountal, Debit andCredit from other unitsprinting of CashBook. Accounts currents


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Activities

Efficiency: Mainly MPR/ PCDO, replies to

different letters from other offices.

Inspection: Mainly inspection of different

executive offices.

Stock verification : Stock verification is

done by HQ Stock verification wing but

their replies, recovery and closure is

watched by Division.


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Activities

Cash Side-Sr. DC Cash

Pay side- Sr. DC Pay


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Work distribution

( Sr.DFM)

Administration

Efficiency

Budget All Finance proposals, Estimates,

variations


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DFM-I

Audit objection

Stock verification

Inspection Tenders ( Sr.DEN-II,Sr.DEN- III, Den-

Bridge and Electrical & Commercial

Deptt.)


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DFM-II

Pension

New Pension Scheme

Books Tender cases of Sr. Scale finance power

other than looked after by DFM-I

Computerization and AFRES


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ADFM-I

Establishment both Gazetted and Non-Gazetted section.

TA, OT, NDA and KMA vetting.

Tenders of Junior Scale level.


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ADFM-II

PF withdrawal, settlement and Expenditure

Post Audit including Cheque writing and

Suspense section.

Tender cases of Junior Scale level.


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ADFM-PC

Pension section.

Bills recoverable and other recoveries.

Agreement vetting, Briefing note vetting. Tender cases at Jr. scale level.


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Action Plan items

1. Audit Cases Old 100 % by 31.12.2008and current 80 % by 31.03.2009

2.Stock Shet Old 100 % by 31.12.2008

Current 80 % by 31.03.2009

3 Railway BoardsInspection Report

Presently not pending

4 Suspense Balance Clearance of all out-standingitems more than one year old.


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Action Plan Items

5. Re-Conciliation of PF One month Arrear- it will be looked into

6. Hospital Diet Charges Old 100 % by 31.12.2008

and current 80 % by 31.03.2009.

Monthly billing be done.

7. Bills Recoverable 75 % of old items other than Closed/ in-

operative & 80 % of current by

31.03.2009

8. Verification of Leave

accounts.

100 % verification of SR of staff

superannuating in next five year.


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Action Plan

9 Gazetted officers Inspection Minimum 1 permonth

10 Submission of NPS data toCPAO/ New Delhi

11 Electronic Fund transfer Not Implemented

12Electronic Clearing Scheme There is very Poor

Coverage of 12.5 %

( Target is 50 5 )


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Action Plan

13 TDS and submission of e-

return

( A) For Contractors Submitted

(B ) For employees PAN is not available for all

employees and due to that it is

not submitted for those

employees for which PAN is not

available

14 Disposal of Finance

proposals

Within 10 days


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Important Parameters which are

monitored through PCDO

PAN Numbers

New Pension Scheme

Revenue Expenditure Capital Expenditure

Audit reports

Stock Sheets


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AUDIT OBJECTION

POSITION AS

ON

OPENING

BALANCE

ACCRETION CLEARANCE CLOSING

BALANCE

01.04.2007 14 11 nil 25

01.04.2008 25 2 4 25

01.12.2008 25 10 10 25


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Audit Objection

Department Numbers

Engg. 9

Commercial 4

Mechanical( Power) 3

Mechanical ( C&W) 4

Electrical

Medical 2


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Bills Recoverable in Cr.

Position ason

OpeningBalance

Billing Payment ClosingBalance

01.04.2007 2.30 2.18 2.27 2.21

01.04.2008 2.21 1.52 1.30 2.43

01.12.2008 2.43 4.88 1.19 6.12


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Bills Recoverable

There is Rs. 55 Lakhs outstanding against

sidings which have been closed since last 15-20

years. And there is very remote possibility of its

realisation. There is Rs. 97.75 Lakhs out standing against

In-operative siding which also is very difficult to

realise.

There is Approx. Rs. 30 Lakhs as electrical dues

against Co-operative societies, union offices ,

Institutes/ Clubs which is also not being paid .


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Bangladesh Railway

Engine Hire Charges.

Damage and deficiency.

Single control


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STOCK SHEET

POSITION

AS ON

OPENIN

G

BALANC

E

ACCRETI

ON

CLEARAN

CE

CLOSING

BALANCE

01.04.07 194 108 108 194

01.04.08 194 16 18 192

01.12.2008 192


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Stock Sheet

Major Deptt

Department Stock Sheet I.R. Not received

Engg. 71 21

Operating 06 2

Signalling 18 0

Sr.DEE( G) 14 5

MD/BRSH 17 9


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Hospital Diet Charge in 000

Position

as on

Opening

Balance

Accretion Clearance Closing

Balance

01.4.07 26,78 2,62 6,97 22,48

01.04.08 22,48 2,91 7,17 18,22


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Admitted Debit in 000

Position ason

OpeningBalance

Accretion Clearance ClosingBalance

01.04.2007 14,31 37,11 32,09 19.345

01.04.2008 19.345 2,57 1,16 20,75


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Unsanctioned Expenditure

Item Deptt. Amount since

Parcel Handling

Bill

Comm. 6,27,83 85-86

Volt. TC Comm. 1,00,85 April 83

OT Allow. Of

MD/ BRSH

Medical 16,95 Aug-92 to Sept.-

93


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Revenue and Capital Expenditure

Are available in separate sheet.


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Pending work study Reports

no


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Periodical transfer of staff holding

sensitive posts

All staffs holding sensitive posts have

been periodically transferred.


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Computerization

AFRES programme for Computerization of

Accounts activities is under

implementation.


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Problem Area

Revenue expenditure

All department should strictly stick to the

sanctioned Revenue grant.

For all Revenue proposals of more than

Rs 15 lakhs or Rs 20 Lakhs prior

administrative approval of DRM be

obtained before processing.


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Problem areasBank Payment

The division is lagging in salary

payment through banks ( Poor 13

% of total employees). A drive bestarted to cover at least all

supervisors. (Action Plan 50%)


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Problem Area

EFT

For contractors payments EFT scheme

have been implemented since Oct. 2008

and nearly


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Over time suggestion for

reduction

For all staffs earning OT more than 50

hours in a Spell ( 14 Days ) should be

countersigned by ADRM


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Completion Report

As per Engg. Code for all Capital works

Completion reports be prepared ( Chapter

XVII- Engg. Code) but presently it is not

being prepared.


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Any Other Items

Copy of Last month MPR is also attached

for more detail information.

1316165839554-Acc General Overview

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