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Section 3: Maintenance of Accounts

4.3.1 Code Rules: Rules in regard to the maintenance of Open Line accounts are
contained in Chapter XIV of the Indian Railway Code for the Engineering
Department.

4.3.2 Accounting

(a) The expenditure incurred is brought to account through various vouchers.
Subject to such powers as may be delegated to him, the Divisional Signal
and Telecommunication Engineer/Divisional Signal and Telecommunication
Engineer incharge may incur expenditure on all ordinary maintenance works
and establishments upto the limits of the provision in the Revenue Budget
Estimates, sanctioned for his unit for the year.

(b) All vouchers, such as debit notes for stores supplied, freight bills shall be
carefully scrutinised before acceptance as to the reasonableness and
propriety of the debits raised. Wherever necessary, such debits shall be
correlated and checked with the initial records in the office, such as indents
and work orders on Workshops and necessary endorsements made
thereon.

4.3.3 Departmental Registers on Extra-Divisional Units

(a) Revenue Allocation Register: The Deputy Signal and Telecommunication
Engineer/Divisional Signal and Telecommunication Engineer incharge of an
Extra-Divisional Unit shall maintain a Register of Revenue expenditure, if
any, incurred by him under the relevant grants in order to keep himself
acquainted with the progress of expenditure in his unit as compared with the
sanction in the Authorization Rolls. The detailed instructions in regard to the
maintenance of Revenue Allocation Register are contained in Para 1469 of
Engineering Code (Annexure: 4-A8).

(b) Register of Works: The objective of maintaining the Register of Works and
Instructions in regard to maintenance of the same are contained in Paras
1472, 1473, 1474 and 1475 of Engineering Code (Annexure: 4-A9).

(c) Reconciliation of Registers: The registers of the Extra-Divisional Office
shall be sent monthly to the Accounts Office with a clerk on such dates as
mutually agreed upon in order that the entries made therein may be
reconciled with similar registers maintained in the Accounts Office.

4.3.4 Departmental Registers on Divisions: On Divisions where the initial accounts
are maintained by the Accounts Department, neither Allocation Register nor
Register of Works need be maintained by the Departmental Officers. There will
be only one set of registers and these will be maintained by the Accounts
Officer both for his own use and for that of the other Departmental Officers, who
will continue to be responsible for the efficient control of expenditure against
estimates and allotments.

Chapter 4: Budget Estimates, Expenditure, Budget Control and Completion Reports Page 61 of 535