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4.1.8 Major, Minor, Sub, Detailed Heads: All revenue working expenses of the
Railway are classified under 13 sub major heads with separate abstract for each
sub major head. The sub major heads are divided into minor, sub and detailed
heads as detailed in Volume II of the Indian Railway Financial Code (Minor, sub
and detailed heads, relevant to Signaling and Telecommunication are at
Annexure: 4-A3).

4.1.9 Revenue and Works Budgets: Budget estimates of the Signal and
Telecommunication Department comprise mainly of the following:

(a) Estimates of Working Expenses: These are based on the Working
Expenses for the repairs and maintenance of Signaling, interlocking and
Telecommunication Services and comprise estimates of expenditure against
Demand Nos. 3,7 and 8 referred to in Para 4.1.8.

(b) Works Budget: Open Line Works Budget otherwise known as 'Annual
Works Programme' comprises estimates of requirements for Works against
Demand No.16.

(c) Plant and Machinery Programme comprises estimates of requirements for
Machinery and Plant against Demand No.16.

4.1.10 Compilation: The Revenue Budget or Estimate of Working Expenses is
compiled in the prescribed forms in the Headquarters Office on the basis of
proposals submitted by the Divisions/Extra Divisional Units in accordance with
instructions contained in Chapter III of the Indian Railway Financial Code.
Volume I (extract at Annexure: 4-A4).

4.1.11 Detailed Instructions for Administering the Budget are contained in Chapter
III of the Indian Railway Financial Code (extract at Annexure: 4-A7).

Section 2: Works, Machinery and Rolling Stock Budget

4.2.1 Detailed Instructions for Preparation and Submission

Detailed instructions for preparation and submission of Works, Machinery and
Rolling Stock Budget are contained in Chapter III of Indian Railway Financial
Code, Volume I (extracts at Annexure: 4-A5).

The classification of expenditure by primary units of expenditure are contained in
Volume II of the Financial Code (Heads relevant to Signal and Telecommunication
Department at Annexure: 4-A6).

4.2.2 Compilation of Plant and Machinery Programme

(a) The detailed instructions for the preparation and submission of the Plant and
Machinery Programme are contained in Chapter XV of the Indian Railway
Code for the Mechanical Department (Workshops).

(b) The requirements of machinery in Signaling and Telecommunication
Workshops shall be collected and shown in Plant and Machinery Programme.
The description of machinery, number, allocation, cost etc. shall be shown
on the prescribed forms and submitted along with the programme. This
programme should be as per the schedule of Works Programme.

Chapter 4: Budget Estimates, Expenditure, Budget Control and Completion Reports Page 60 of 535