Page 98 - IRSEM_Main Book

Para No. 4.2.1 Annexure: 4-A5

Works Machinery and Rolling Stock Budget
(Extract of Chapter III of Indian Railways Financial Code, Volume I)

(1) Works Machinery and Rolling Stock Budget: The revised and budget estimates for
expenditure on construction acquisition, and replacement of assets (briefly known as the
Works Budget) are prepared in the form of the Works Machinery and Rolling Stock
Programmes. The Works Programme is required to be prepared in accordance with the
instructions embodied in Chapter VI of the Indian Railway Code for the Engineering
Department. (Para 5.12 may be referred to) (Para 346).

(2) There is one single Demand for Grant for Works Budget viz., Demand No. 16 − Assets
Acquisition, Construction and Replacement; and expenditure whether met out of loan
obtained from the general exchequer or internal resources of Railways viz, 'Revenue', the
'Depreciation Fund', the 'Development Fund' and 'Accident Compensation', Safety and
Passenger Amenities Fund in the case of last named fund, expenditure on safety works
and passenger amenities works only, is included in this Demand. Works Demand provides
for booking of expenditure by − various plan heads; the list of Plan Heads is as follows:

Code No. of Description of Plan Heads
Plan Head

11 New Lines (construction)
12 Purchase of new Lines

.. .. ..

14 Gauge conversion

15 Doubling

16 Traffic facilities – Yard remodeling and others

29 Road Safety Works

33 Signalling and Telecommunication Works

34 Taking over of line wires from BSNL Departments

35 Electrification projects
.. .. ..

41 Machinery and plant

42 Workshops including production units

.. .. ..

64 Other specified Works (OSW)

65 Training/HRD

Chapter 4 Budget Estimates, Expenditure, Budget Control and Completion Reports Page 71 of 535