UNIT MODULE NO.

01
RAILWAY ORGANIZATION

RAILWAY ORGANIZATION
Lesson No.1(a)

The Railways in India are Government concern as well

as a Commercial concern. Since Indian Railway is a
Government undertaking, its major decisions are subject to
control of Parliament and it cannot spent any money without
approval of the Parliament through Railway budget .

Indian Railway is a public sector organization engaged

in providing transport services both passenger and goods to
the country.

For the purpose of sale

of transportation, the places which have been authorized for
and behalf of Indian Railways are technically known as a
Railway Station. In order to meet the requirements of
transportation the Railway requires the means of the
business i.e. rolling stock, Railway tracks, buildings, Goods
sheds, workshops etc.

The objectives of Indian Railways :-

Every Organization has some financial objectives and

whether these are being achieved or not is also monitored.
The Objectives of Indian Railways are as under:-

1. Efficient management of a transportation of a passengers

and goods.
2. To provide the transportation services at the minimum
cost as far as possible.
3. To ensure the safety in transportation of all the railway
users.

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4. To create such feelings in the railway organization that it

is basically meant for the welfare of the nation itself.
5. To have efficient management in the Railway activity as a
whole training of a staff and the allied works etc.

Salient features of the Indian Railway Organization:

As a result of Nationalization and integration of various

systems of Railways in India these have been divided into
different Zones to ensure the efficient transportation and the
working of the Railways. The following points were kept in
view to ensure the above intentions.

1. As far as possible the services of one Zonal Railway may

be made available for one state.

2. Each Zonal Railway will have a Head Quarter duly

equipped with a Personnel, Technical, Statistical,
Management services.

Lesson No. 1(b)

3. To ensure minimum dislocation in the services of the

Railway keeping in view the above intentions, the
Railways have been divided into various zones as under:

Sr.N Name of the Zonal No. of HQs.

o. Railway Division
1. Northern Railway (NR) 7 Delhi

2. Central Railway (CR) 7 Mumbai

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3. Eastern Railway (ER) 7 Calcutta

4. North Eastern Railway 5 Gorakhpur

(NER)
5. North East Frontier 4 Maligaon
Railway (NEFR)

6. Southern Railway (SR) 7 Chennai

7. South Central Railway 5 Secunderbad

(SCR)
8. South Eastern Railway 7 Calcutta
(SE)
9. Western Railway (WR) 8 Mumbai

Further, it is again recently divided into six more zones. They

are as under

10. East coast Railway Bhubaneshw

ar

11. East Central Railway Hajipur

12. North Central Railway Allahabad

13. North western Railway Jaipur

14. South Western Railway Bangalore

15. West Central Railway Jabalpur

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For the purpose of monitoring on the working of zonal

railways, there exists Railway Board / Ministry of Railways,
the organization at the Board’s level is as under:

Lesson No. 1(c)

Railway Minister

Minister of State for Railways (MOSR)

Dy. Minister in the Ministry of Railways

CRB

Member Member Member Member Member FC

(Traffic) Staff (Mech) (Engg.) (Elect.)

CRB – The Chairman Railway Board is an Ex-officio

Principal Secretary to the Govt. of India in the Ministry of
Railway. He is responsible for giving the day to day
information to the Railway Minister in connection with the
policies of the Govt. of India in respect of technical and the
non-technical matters pertaining to Railway. He also
functions as one of the members of the Railway Board and
the responsibility for internal co-ordination vests with him.

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FC : The Financial Commisioner in the Board’s Office

represents the ministry of a finance and he is also an ex-
officio secretary to the Govt. of India in respect of a financial
matters. He has a direct contact with the finance Minister
and the Railway Minister and he is responsible to appraise
the financial activities in respect of railways to the ministers
concerned.

Member: Each member is responsible to ensure that the

matters relating to his department are dealt with as early as
possible and they are responsible to chairman Railway
Board in respect of their portfolios. They are also
considered as ex-officio secretary to Govt. of India. To assist
the members, some advisors are also provided.

Lesson No. 2(a), (b) & (c)

The following directorates are also functioning in the Board’s

Office:
1. Accounts
2. Civil Engg.
3. Efficiency Bureau
4. Electrical Engg.
5. Establishment.
6. Finance
7. Health
8. Intelligence
9. Law
10. Mech. Engg.
11. Mech. Engg. (Workshop)

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12. Metropolitan Transport Project

13. Official Language
14. Pay commission
15. Public Relations
16. Railway Act Revision
17. Railway Electrification
18. Rail Movement (Coal Planning)
19. Railway Planning
20. Stores
21. Safety and Coaching
22. Security
23. Signal and Telecommunication
24. Statistic and Economics
25. Traffic (commercial and General)
26. Traffic Transportation
27. Vigilance.

Advisors are assisted by Directors in SA Grade

Joint Director , Dy. Director & Astts. Directors who are

directly incharges of the various branches of the Railway
Ministry and they are responsible for the disposal of all the
day to day work of the Ministry. They also deal with the
GM’s of the various Zonal Railways, General public and
various Ministries of the Govt. of the India.

The following Organisations are working directly under the

Railway Board control which are also known as a production
units.

1. Chittaranjan Locomotive Works (Chittaranjan) – CLW

2. Diesel Locomotive works (Varanasi) DLW
3. Integral Coach Factory (Perambur) Chennai (ICF)
4. Wheel and Axle plant (Bangalore)

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5. Diesel components works (Patiala) DCW

6. Rail Coach Factory (Kapurthala)

In addition to above, the following institutions are also

controlled by the Board’s Office:

1. Indian Railways Institute of Advances Track Technology –

Pune (IRIATT).
2. Indian Railway Institute of Mechanical & Electrical Engg.
Jamalpur (IRMEE).
3. Indian Railway Institute of Signal Engg. & Tele
communication Secunderabad – (IRISET).
4. Railway Staff College – (Vadodara)
5. Shri. Jagjiwanram RPF College. (Lucknow).
6. Central Organization for Modernization of Workshops
Delhi (COF MOW)
7. Indian Railway Institute of Civil Engineering Pune(IRICEN)

For the purpose of fulfilling the Railways recruitment in

respect of various categories the "Railway Recruitment
Board" is functioning at the following places.
1. Ahmedabad
2. Ajmer
3. Allahabad
4. Bhopal
5. Bangalore
6. Bhubaneshwar
7. Mumbai
8. Calcutta
9. Chandigarh
10. Guwahati
11. Gorakhpur
12. Jammu Tawi (Shrinagar)
13. Chennai

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14. Maldah
15. Muzaffarpur
16. Patna
17. Ranchi
18. Secunderabad
19. Trivandram

Lesson No. 2(a)

Organization of Zonal Railways

For the purpose of Administration and working of Zonal

Railways there exists a General Manager at HQrs. of the
Railway concerned. The GM is assisted by Addl. GM’s ,
Head of the Departments at HQs. level who are further
assisted by Divisional Railway Manager at various divisions
and also the Division executive authorities in respect of daily
working of Zonal Railways. G. M. is responsible for over all
supervision of zonal Railway.
In the following lines the organization of Central Railway has
been described showing the various department of the
Central Railway. The names of the departments the Official
designations of their HODs as also the nature of duties
entrusted with these departments is also explained in brief.

Lesson No. 2(b)

GM

Additional GM (Optg.) Additional GM

(Tfc.)

Lesson No. 2(c)

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Sr.No Name of the HOD Duties

. Dept.
1. Genl. SDGM General Admn., Law Affairs,
Management CVO Public Relations, efficiency,
Works Study etc. To ensure
that no malpractices are
taking place in the
organization.
2. Optg. COM Movement of freight,
CFTM passenger & other traffic
CPTM Ensuing proper indication of
CSO the Rly. Stock with safety.
3. Commercial CCM Acceptance & booking of
CMM various types of traffic
CCO offered to the Rly. & prompt
disposal of claims against
the Railways.
4. Accounts FA&C Bringing into accounts all the
AO receipts & expenditure of the
Rlys., compilation /
maintenance submission of
various accounts in a
prescribed manner from
time to time & tendering the
financial advice as & when
required desired by Exe.
Department etc. are the
main functions of account
Dept.
5. Mechanical CME Repairs & maintenance of a
CWE various types of rolling stock,
CRSE the works in respect of the
CMPE rolling stock are some of the
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important duties of this dept.

6. Engineering CE(G) Repairs & maintenance of

the permanent ways,
bridges, Engg. structural
works including office /
stations / yards, workshop
building, conducting of a
surveys for new lines
projects, execution of new
construction works are some
of the functions of this dept.
7. Electrical CEE This dept. is responsible for
repairs and maintenance of
electrical installation supply
of energy for traction and
general services of the Rlys.
including R&M of Elect.
Locos.
8. S&T CSTE Repairs & maintenance of a
various types of signalling
arrangements,
communication including
public announcing system
are main functions of this
dept.
9. Personnel CPO Recruitment, Appointment,
Training, Posting, Transfers,
Promotions etc. in respect of
the personnel are the main
functions of this dept. as
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also looking after welfare of

the Rly. employees.
10. Stores COS procurement, purchases,
storing & supply of varieties
of stores and material
required by Rlys.
11. Medical CMO This Dept. is responsible for
ensuring health & medical
welfare of the Rly.
employees, sanitation in the
Rly. premises etc.
12. Planning CPLO Preparation of various
plannings for the Rly. Admn.
and its implementation.

13. Public CPRO Release of a press

Relation communication in respect of
various Rlys. activities,
public relations & the
disposal of a suggestions /
complaints received from the
general public.
14. Security CSC Security of the Railway
property & security of goods
and passengers while in
transit are the main functions
of this dept.

Lesson No. 3(a)

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At divisional level the DRM is the head of that particular

division. The DRM is assisted by ADRM, Divisional officers,
Sr. Officers, Jr. Officers & staff for efficient functioning of
each dept. The Eight divisions of Central Railway are as
follows: -

Division Code HQ
Mumbai MB Mumbai CST
Bhusawal BSL Bhusawal.
Jabalpur JBP Jabalpur
Bhopal BPL Bhopal
Nagpur NGP Nagpur
Jhansi JHS Jhansi
Solapur SUR Solapur
Pune(under PA Pune
formation)

The organization at divisional level is as under:

Lesson No. 3(b) & (c)

DRM

ADRM (Optg.) EA. to DRM ADRM (G)

Sr.DOM/ Sr.DSO/ Sr. DCM/ Sr. DAO/ Sr. DPO/ Sr. DME/
Sr. DEE/ Sr.DEN/ Security Commandant/ DCOS/ Sr.
DSTE

The divisional officers of various depts. are responsible to

DRM, in respect of day to day functioning of their depts.
However, the Accounts Officers, Stores Officers, Workshop
Executives who are functioning at divisions are directly
controlled by the respective HODs so far as profession
control is concerned.
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Functions of Accounts Dept.

Every organization has some objectives and whether these

are achieved or not is also monitored. It is only possible
when all the transactions are evaluated in terms of money
and are recorded in a meaningful manner. The process of
keeping these records is called "Accounting" and the
department which does it is called "Accounts department".

The main task of Railway Accounts department is to advice

management on financial matters and maintain account in
the prescribed proforma. A necessary part of this function is
to scrutinize all transactions and bring to record only those
transactions which are legitimately chargeable to railway
revenues. This function is known as "internal check". It is
also the duty of the accounts department to settle all claims
against the railways arising out of those transactions which
is found to be legitimate and regular.

The cost accounting is done particularly in the workshops of

Indian Railways where costs are collected separately for
each item of work done. It is essential to control cost of each
item of work and also to decide the rates at which the shop
manufactured items, the expenses may be transferred to
user department and credit taken into workshop
manufacturing suspense.

Railway accounts department also renders management

accounting service while furnishing various informations to
management and carrying out its function of tendering
financial advice. All managerial decisions regarding new
investments and other proposals for fresh expenditure are

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taken only in the light of the financial advice given by the

accounts department.

The main functions of Accounts dept. are as under:

1. Internal check with reference to Extant Rules / Orders of

all the transactions affecting the Railway receipts and
expenditure.
2. Maintenance of account as per prescribed procedures.
3. Prompt disposal of all the claims against the Rlys.
4. Tendering of financial advice to the Rly. Administration as
and when required.
5. To ensure that there are no financial irregularities in the
Rly. Transactions.
6. To play role of management accountant

Scrutiny of Receipts:

In scrutinizing the receipts, it should be seen that –

1. The amount due to railway for services rendered, supplies

made or for any other reason are correctly and promptly
assessed and recorded as soon as this become due.
2. All receipts are properly brought into accounts.
3. All receipts are correctly classified and if these pertain to
more than one Railway, the same are correctly
apportioned among the Railways concerned.

Scrutiny of Expenditure:

All the claims against the Railways should be scrutinized

with a view to ensure:
1. The expenditure or remission of revenue has been
sanctioned by the competent authority and that the

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expenditure is incurred by the Officer competent to incur

the same.
2. All prescribed preliminaries to the expenditures have
been observed such as framing proper estimate,
approval by competent authority, provision of funds etc.
3. It is covered by the grant at the disposal of the Officer
incurring the same.
4. The expenditure does not contravene (against) any rules
or orders in force.
5. The expenditure does not involve any breach of canons
of a financial propriety.
6. The expenditure for a limited period is not admitted
beyond that period without further sanction.
7. The expenditure has been properly and fully supported
by vouchers and the payment has been so recorded as
to render a second claim on the same account
impossible.
8. The charges are correctly classified and if the amount is
debitable to the personal account of the contractor /
employees / other individual is recoverable from him
under any rule or order, it is so recorded in the prescribed
form.
9. In case of recurring charges payable on fulfillment of
certain conditions, a certificate is forthcoming from the
drawing Officer to the effect that necessary conditions
have been fulfilled.
10. Departmental receipts are not utilized to meet any
expenditure except where it has been specially
authorised by the Competent Authority.

One of the important functions of a Accounts Department is

to see that the claims preferred against the railways are
carefully checked and promptly settled. All the claims
against the Railway for services rendered are submitted in

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the form of bills by the concerned parties or by the

departmental officers and the payment thereof is arranged
by the Accounts Officers by drawing requisite funds from the
RBI / SBI.
In order to enable, the FA&CAO to carry out his functions
successfully, he has a well organized office under his
control divided into different branches consisting of a several
district units / sections and each such unit / section is to look
after some specific portion of the work relating to the Railway
finance and accounting etc.

Functions of a various sections in the Accounts Office:

i) Administration Section: All the staff matters of

Accounts Dept. such as appointment, posting,
transfers, fixation of pay, preparation of seniority list
and all other personal matters are dealt with in this
section.

ii) Establishment Section: Establishment matters of all

the staff at HQ, Cash and pay work in connection with
proposals for GM’s sanction, school subsidy,
maintenance of suspense account, court attachments,
passing of payment of pay / allowances in respect of
gazetted / non-gazetted staff including advances and
loans to the staff etc. are dealt with in this section.

iii) Finance Section ; Scrutiny of all the proposals

affecting Rlys finances and tendering financial advice to
the executive concerned is one of the main functions of
this section .Scrutiny of the proposals for creation of
new posts, extension of the currency of temporary
posts , upgradation of certain posts , critical
examination of the tender documents including contract

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agreements etc . are few examples of the work done in

this section.

iv) Provident Fund Section : Maintenance of PF

accounts in favour of all the employees under different
earnings CSRPF, NCSRPF , VPF, etc. passing of
various advances and withdrawals from PF , transfer of
PF account, in case of transferred employees
amalgamation of such accounts when received from
other units , monthly and annual re-conciliation of
individual PF balances with the general books of the
Rlys , issue of PF slips to the employees concerned are
some of the items dealt with in the PF section .
v) Pension and Settlement Section : This section deals
with all the matters in connection with arranging the
payments of final settlement dues ,DCRG. (Death cum
retirement gratuity )pension , leave salary etc. in favour
of the Rly employees who have retired from the Rly
service or ceased to be a Rly employee due to various
reasons.

vi) Booking section : Maintenance general books of the

Rlys ie cash book , journal , ledger ,etc. preparation of
monthly and annual account current in respect of
capital and REVENUE transactions , consolidations and
submission of monthly and annual account current in
respect of capital and Revenue transaction
consolidation and submission of monthly and annual
returns to the Rly Board raising and accepting debits/
credits issued to any by various divisions / Rlys . other
govt dept. etc. preparation of cheques and post audit of
all the paid vouchers are dealt with in this section,
unpaid wages payorders are passed by this section.

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vii) Budget section : Compilation of the information

received from various executives departments in
respect of budget and timely submission of the same to
the Boards office is the main function of this section .
Compilation of Budgetory information on the
scheduled dates/ occasionally keeping informed all the
executives deparments as regards to there Budgetory
provisions, compilation of appropriation accounts after
the close of the financial year are also dealt with in this
section.

viii) Expenditure Section : To book the expenditure on all

the works and revenue, to prefer bills against the public
and private bodies for services rendered and supplies
made, to make prompt payment of all the bills preferred
against the Rlys. including contractors bills for works
done, check of estimates submitted by the executives,
timely preparation of control over statements etc. are
the items of work carried out in this section.

ix) Inspection Section: This section is responsible to

examine the initial books/records maintained by various
executive departments including Accounts Offices
through the periodical inspection of these offices and
ensure that no irregularities are committed by the
Executive Officers in the initial records on the basis of
which various statements/returns/bills etc. have been
sent to the Accounts Office from time to time. Prompt
disposal of all audit objections including Audit
Inspection Reports/Draft para/Audit Notes is also to be
done by this section.

x) Test Check Section: This section carries out the Test

checks subject to prescribed percentages of the work

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done in various sections of the Accounts Office to see

that proper procedures have been followed at all the
stages and thereby increasing the efficiency of the
Accounts Office.

xi) Receipt & Despatch / Record section: Receipt and

despatch of all the communications in the Accounts
Office, other departmental offices, sections in the
offices, Govt. Dept. and proper distribution of the
concerned communication to the section concerned are
the main functions of R&D section. Similarly systamatic
maintenance of various types of paid vouchers making
available the same as and when required, storing of
forms and stationery including various types of books
and Registers and supply of the same to various
section when demanded for, are the main duties of the
Record section.

Traffic Accounts Branch:

This branch is centralized in the HQrs. only. The sub-

sections of this branch are as under:

Coaching section: This section deals with internal check of

various coaching returns received from the stations in
respect of various types of traffic passenger, classification,
excess fare return, luggage return parcel traffic return,
station B / S etc. are some of the important returns checked
in this section. Similarly check of Ticket indents received
from the station is also carried in the section. Results of
internal check are intimated to the stations concerned
generally through advice of internal check. Similarly any
irregularities detected during the course of check are taken
up with the staff concerned through respective executive

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officers. The work in connection with the computer print in

respect of coaching returns is also done in this section.

Goods section: This section deals with the internal check of

all the returns received from the stations in respect of Goods
Traffic such as check of invoice, goods B/S, MPA, handling
bills etc. The results of internal check are communicated to
the stations concerned by issue of error sheets and
irregularities if any are reported to the executive concerned
for necessary action.

General Section: Maintenance of Traffic book, Compilation

of T / ACs, efficiency of work of the various sub-sections in
the T / ACs branch and disposal of all the personnel matters
of the accounts staff working in the T.A/Cs. branch. Similarly
provision of books, forms, stationary etc. and maintenance of
T.A/Cs. record are dealt with by the section.

Traffic Inspection section: This section in entrusted with

the job of inspecting through the agency of TIA, the initial
books, records, vouchers etc. at the Railway stations where
the traffic transactions are originally initiated and to ensure
that the same are maintained correctly. Prompt disposal of
the various communications including Inspection reports
received from the inspectorial staff of the Accounts dept. is
also done by this section.

Test Check Section : This section carries out test check

subject to prescribed percentages of the work done in
various sections of the account s office to see that proper
procedures have been followed at all the stages and there
by increasing the efficiency of the accounts office .

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Receipt Despatch /Record section: Receipt and Dispatch

of all the communications in the accounts office, other
departmental offices, sections in the offices ,Govt Dept.and
proper distributions of the concerned communication to the
section concerned are the main functions of R&D section.
similarly systematic maintenance of various types of paid
vouchers making available the same as and when required,
storing of forms and stationary including various types of
books and Registers and supply of the same to various
section when demanded for, are the main duties of the
Record Section.

Cash & Pay Section: This section is responsible for the

receipt of all the Dept.Cash receivable to the Rly Admn. on
account of various services rendered by the Rlys, prompt
deposit of the same in to RBI/SBI and disbursement of all
the cash in respect of various types of bills passed for
payment by the accounts officers from time to time.

Stores Accounts Branch : SAB is responsible for all the

accounts work and the work in respect of the financial
matters of the Stores Dept. It has to see that the check of
initial documents of Receipts and issues of the stores is
carried out . it has to compile and prepare periodical returns
and also to verify effectively the stock/stores lying in the
Stores depot, offices, on the line etc.

Work Shop Accounts Branch : This branch of accounts

office mainly deals with the Costing & Accounting work of
the work shop , rendering all the assistance and co-
operation required by the Head of the Work shop in financial
matters , maintenance of accounts of expenditure in the
W/shop in connection with Labour & materials ,arranging
payments of W/shop labours, maintenance of suspense

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registers ,payment of incentive bonus to the work shop staff

etc.

Lesson No. 3(c)

Organization of Accounts Department

FA & CAO FA&CAO FA & CAO FA & CAO

(Principal) (F/B) (C) (S&C)

Dy CAO(G) Dy FA&CAO Dy FA&CAO Dy FA&CAO

(F/B) (C) (S&C)

SAO SAO SAO SAO

AAO(Adm.) AAO AAO AAO

FA &
CAO
(Traffic)

FA & CAO(S & W)

Dy FA & CAO Dy FA & CAO Dy FA & CAO

CC

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(Workshop) (Store) (T)

SAO SAO SAO (T) ACC

MB
CST

AAO AAO AAO (T) ACC

(JHS)

Open Line Constructions

Workshop

Sr. DAO SAO (C) WAO

DAO AAO (C) WAAO

ADAO

AO(P)

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