Page 87 - IRSEM_Main Book

Para No. 4.1.6 Annexure: 4-A1

Powers of the Railway Board
(Extract of Chapter III of Indian Railways Financial Code, Volume I)

(1) Powers of the Railway Board: Within the amount of a grant as voted by the Parliament,
the Railway Board have full power of transferring the provision from one sub-head to
another by a formal order of re-appropriation but re-appropriations, from one grant to
another are not permissible. Under Grant No. 16 no re-appropriation of funds is
permissible between Capital, Railway Funds and Revenue even though re-appropriation
is permissible between the various sub-heads of grant viz., the various plan heads. As
regards "Charged" expenditure there are no restrictions on the powers of the Railway
Board to transfer provision from one sub-head to another by a formal order of re-
appropriation but no re-appropriation is permissible from one grant to another from
"Charged" heads to "Voted" heads or Vice Versa. (Para 376)

(2) Powers of Railway Administrations: No re-appropriation is permissible between "Voted"
and "Charged" allotments or between the allotments made under one grant and another.
In the case of Grant No. 16 no re-appropriation is permissible between the Capital Railway
funds and revenue. The re-appropriations. (Para 377)

(a) to and from the provision for the following plan heads under Grant No. 16:
(i) New Lines (Construction);
(ii) Gauge Conversion;

(iii) Electrification Projects;
(iv) Track renewals;
(v) Staff quarters } Staff Welfare Works.

(vi) Amenities for staff } Staff Welfare Works.
(vii) Passenger Amenities and other Railway Users' amenities.

(b) to and from the provision for "Payments to other Railways" in Grant No. 9, and;
(c) to and from the provision for "Suspense" in Grant No. 12 requires prior approval of
the Railway Board.

(3) The amount allotted to the Railway administrations under the Civil Grant for "Interest on
debt and other obligations and reduction or avoidance of debt" is distributed under the
following units of re-appropriations, viz.,
(a) State Provident Funds;
(b) Railway Staff Benefit Fund;

(c) Eastern Group Sleeper Control Provident Fund;
(d) Indian Railways Conference Association Employee's Provident Fund;
(e) Depreciation Reserve Fund, Railways;
(f) Revenue Reserve Fund;

(g) Railway Development Fund;
(h) Accident Compensation, Safety and Passenger Amenities Fund, and

(i) Pension Fund.
No re-appropriation is permissible from one unit to another.

Chapter 4: Budget Estimates, Expenditure, Budget Control and Completion Reports Page 63 of 535