DHR - DEBT HEAD REPORT IN INDIAN RAILWAYS
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Transcript of DHR - DEBT HEAD REPORT IN INDIAN RAILWAYS
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DHR – Debt Head Report
1
Presented by
M.Nageswara Rao, SSO(A)
Secunderabad
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DHR (Para Nos 748 to 752 of Accounts Code Volume I)
A report on the balances i.e., Loans & Advances, Provident Fund,
Deposits, Inter Govt adjustments under the "Debt heads“ is called
DHR – Debt Head Report.
It should be submitted by each FA&CAO so as to reach the Railway
ministry not later than the 10th September or date prescribed by
Railway Board.
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DHR – Audit certification
A copy being furnished at the same time to the Statutory Auditor. A copy duly audited should be submitted to the
Railway ministry, to reach them by the 25th September or date prescribed by
Railway Board
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DHR – Pro forma• Zonal Railway Statement showing balance under
Debt Heads for the year ending 31.03.2015Sl.No Head of
AccountBalance at the end of previous year
Balance at the end of current year
Increase or Decrease in balance during the year under review
Remarks
1 2 3 4 5 6
Total
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DHR - Review
Generally reviewing the outstanding balances
Furnish explanations for important variations from the previous year's balances and
Comments on the efficiency of the balances at the end of the year under review.
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I-Small Savings & PF balances
Certified that the balances at the end of the year, as per the general books
agree with the total of the balances of the individual members, as per
personal ledgers and that advice slips showing the balances in the Fund the credit of members on the 31st March,
2015 have been issued to them
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K-Deposits & Advances
(i) Deposits.-Certified that action has been taken for the clearance of items outstanding for more than three months.
(ii) Cash.-
(a) Certified that the cash balance actually in charge of the Cashier (s) and departmental officers on the 31st march 19…… was Rs. …….
(b) Certified that the cash balances in the hands of the Cashier (s) and disbursing officers were verified by actual count and found correct.
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F-Loans & Advances
(a) Certified that the recoveries during the year
were made regularly as required under the rules
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F-Loans & Advances
(b) It is also certified that these balances have been analysed and reviewed by sub-heads
and there are no cases of write-off suspensions or doubtful assets in the
balances; also there are no cases of remission of interest, grant of loan without or at a nominal rate of interest. Grant of loans
without necessary safeguards for recovery, and unusually large loans to an individual.
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F-Loans & Advances
(c) The acceptance of the balances outstanding against the employees concerned as on the 31st march, 2015
have been obtained.
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M-Remittances – Inter Government Adjustment – Accounts with States
Certified that the outstanding balance
represents the amount for which
settlement could not be effected in the
Reserve Bank Account during the
year.
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DHR - General
Certified that the balances shown in the Report agree with the General books and are supported by details.
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DHR – Audit Certificate
The Debt Head Report should be got audited by the Statutory Auditor and his audit certificate should be furnished to the Railway Board along with the audited copy of the report. The audit certificate will be on the following lines:- Certified that as a result of the test audit of the accounts compiled under the direction of the general manager that, subject to the observations below, the Review of Balances of the ……… Railways for the year……….. has, to the best of my knowledge and belief, been correctly prepared.
Chief Auditor
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