Streamlining Revenue Collection System (Sundry Earnings) Accounts Department, Nagpur Central Railway
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1 Streamlining Revenue Collection System (Sundry Earnings) Accounts Department, Nagpur Central Railway Page 1 Page of 281 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 1 of 70
2 Page 2 of 28 Page 2 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 2 of 70
3 ~ I N D E X ~ Para No. Description Page No. 1 Earning Contracts Module (Commercial Department) 3 To 22 2 Sundry Earnings 23 To 28 3 Demands Recoverable 29 To 46 4 Bills Recoverable 47 To 78 Page 3 Page of 283 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 3 of 70
4 Earning Contracts Module (Commercial Department) Page 4 Page of 284 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 4 of 70
5 1. Earning Contracts The Earning Contract details can be entered by Commercial Department Page 5 Page of 285 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 5 of 70
6 Party Master The Party master is meant exclusively to enter the details of parties pertaining to Bills Recoverable module. The details are used while generating the bills or sending SMS to the parties. Page 6 Page of 286 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 6 of 70
7 Type of Contracts The various type of earning Contracts that are included in the system Page 7 Page of 287 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 7 of 70
8 Earning Contract (Agreement Entry Screen) The details of the earning contract are entered in this form. This includes various contract types such as curio stall, Pay & Park, Pay & use, STD/PCO stall, Book stall, TCS, other stalls ATM etc. The penalty clause has also been taken care of in case the payment has not been done by the party in the stipulated time period. Page 8 Page of 288 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 8 of 70
9 Vetting Of LOA By Accounts Department Page 9 Page of 289 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 9 of 70
10 Demand Letter To The Party Page 10 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 10 of 70
11 SD and License Fee Payment details for Earning Contract Page 11 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 11 of 70
12 Letter To Accounts from Commercial Department Page 12 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 12 of 70
13 Publicity Contracts (Entering of vetted Tariff by Accounts ) Whenever the tariff for various types of media of advertising is vetted by Accounts for the given year, the details are to be entered using this form. This form is available only in the Accounts portion of the Bills recoverable module and not to the Commercial department. Page 13 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 13 of 70
14 Agreement Entry for Publicity Contract by Commercial Department (Open Tender and FCFS) The publicity Contract details are to be entered by Commercial Dept. Depending upon the information entered the bill will be generated through the system. Page 14 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 14 of 70
15 Demand Letter to Party Page 15 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 15 of 70
16 Vetting Of LOA By Accounts Department (Open Tender/FCFS) Page 16 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 16 of 70
17 Letter To Accounts By Commercial Department Page 17 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 17 of 70
18 Remittance Into Bank Page 18 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 18 of 70
19 Party Wise Ledger Page 19 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 19 of 70
20 Late Submission of License Fee Report Page 20 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 20 of 70
21 Agreement Validity Report Page 21 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 21 of 70
22 Penalty Due Report Page 22 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 22 of 70
23 Commission Paid Report Page 23 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 23 of 70
24 Vetted LOA Report Page 24 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 24 of 70
25 Sundry Earnings Page 25 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 25 of 70
26 Sundry Earnings The position of Sundry Earnings (Abstract Z) is reported in the form of 10 day reports and is generated in AFRES: Page 26 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 26 of 70
27 10 day reports for Sundry earnings have been refined to include: (i) Recoveries effected through paysheets. (ii) Accountal on accrual basis to be shown separately in the statement- DDs/Cheques accounted for by various sections of Accounts, consolidated by Books and sent to Cash Office for realization (without awaiting for actual clearance). (iii) Consideration of JVs in the report and ensuring its confirmation as far as possible in the same month. (iv) Consideration of amount reflected in the Division sheets received from Traffic Accounts. To ensure immediate accountal of cheques deposited and clearance of Remittance into Bank, the following procedure is followed. Procedure in RIB Cheques/DDs received in different sections of Accounts office for encashment on account of various reasons. Respective section prepares G 98 B vouchers by entering the details of transactions i.e. cheque/dd No., Date, Amt., Name of Bank, Party Name, Allocation, Deptt., Reason & G 98 No. in RIB programme & sends it to cash office for encashment Immediately on the next working day, Cheque writer sends the cheques/dds to cash office for encashment. Divisional Cashier sends the cheque/dds to RBI/SBI for encashment. After 2-3 days, the acknowledgement of encashment by respective Banks is received from RBI/SBI through a Books Section will make entries in Cash-slip in the Books module of AFRES, allocation-wise, twice a month so that the clearance will be accounted for before the target dates. Books Section will take the report of the realised cheque/dd from RIB programme & check the authenticity of the details entered by DC s office on the basis of challans received through cashier s Cash Book. ****** Now DC with nominated cashier will enter the challan No. & Date of encashment against the cheque/dd deposited with the Bank immediately on the same or next working day & will send the bunch of challan with cash book twice a month for accountal to Books section. Page 27 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 27 of 70
28 Bills Recoverable Module in AFRES Objectives 1. Creation of Billable Assests In Demands Recoverable Siding Master Building Master Plot Master Way Leave In Bills Recoverable Water Meter master Electric Meter Master Re-railment LC Gate Master Staff Charges 2. Party Master for Demands and Bills Recoverable. 3. Monthly Position of Demands Recoverable and Bills Recoverable. 4. Standard Rules for calculation of Licence fee etc. 5. Calculation and Bill generation. 6. Linking of Remittance into bank with XBR and BR. 7. Clearance can be ported against the concerned party and automatic balance updation. 8. Monthly ledger of any party at any instance. 9. Party wise position at any given time. 10. Position of accretion and clearance for any period. 11. Position of targets vis-à-vis earnings. 12. Party wise outstanding and reminders can be issued. Page 28 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 28 of 70
29 Accountal Aspects Of Bills Recoverable, Demands Recoverable And Sundry Earnings: Bills Recoverable, as the name suggests, refers to dues outstanding for realization from various parties, for the realization of which Railways are responsible. As explained in para 1.4 above, these are bills on account of various services like :- (a) Land rent charges for Engineering and commercial plots. (b) Interest, maintenance charges and inspection charges for sidings. (c) Rent of buildings. (d) Maintenance charges for ROBs, FOBs and level crossings. (e) Cost of commercial staff/other staff deputed to sidings. (f) Maintenance/Wagon repair charges. Items (a) to (d) above form a part of Sundry earnings, which are accounted for on accrued basis i.e. on the basis of billing, whether realized or not. The moment any party is billed for, it is brought to account by preparation of the following journal entry Demands Recoverable. Abstract Z. Debit (Dr) Credit (Cr) The actual realization of dues is watched through the Suspense head Demands Recoverable, which is a part of Traffic Suspense of Railway, reflecting the gap between accrued and realized earnings. When the amount billed is realized, the Suspense head Demands Recoverable is credited and Cash is debited. The journal entry is: Cash Demand Recoverable Debit (Dr) Credit (Cr) Page 29 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 29 of 70
30 Thus clearances under Demands Recoverable also lead to reduction in Traffic Suspense. However, since the clearance is on actual realization basis, the earnings already accounted for do not get reduced. There could be instances when some bills may have to be withdrawn such as waiver of wharfage and demurrage charges. In such situations the earnings will be reduced and the journal entry will be. Abstract Z Demands Recoverable Minus credit Minus debit Items (e) and (f) above are watched only through Bills Recoverable as the realization thereof are accounted for as minus debit to the respective revenue demands For example, the cost of Engineering staff posted in a siding may be billed but accounted only when he bill is realized, At that time, Demand No.4 will be minus debited to reduce the expenditure. ALL THE BILLS ARE SYSTEM GENERATED AND THE COMPLETE DATABASE OF BILLABLE ASSETS IS AVAILABLE ON NAGPUR DIVISION IN THE BILLS RECOVERABLE MODULE IN AFRES, WHICH HAS BEEN DEVELOPED AND IMPLEMENTED ON THIS DIVISION. ****** Page 30 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 30 of 70
31 Demands Recoverable Page 31 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 31 of 70
32 Interest And Maintenance Charges of Siding The bills are raised through the Bills Recoverable Module in AFRES. Siding Master Depending upon the type of siding i.e. Assisted, Private or Private cum Assisted columns for entering the data will be operational and the values will be calculated as per the guidelines of Railway Board. Page 32 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 32 of 70
33 Siding Bill Generation Page 33 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 33 of 70
34 Siding Bill Page 34 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 34 of 70
35 Monthly Ledger Page 35 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 35 of 70
36 Plot Rent Depending on the type of plot, market value and area, the bill amount for the given year is calculated. The type of plot and their rates are stored in a separate table i.e. AFXBRPLOTRATE. The type and rates of licence fees are as per Railway Board s letter Number 2005/L/M/18/8 dtd Page 36 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 36 of 70
37 Bill Generation for Plot Holders Page 37 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 37 of 70
38 Bill for Plot License Fee Page 38 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 38 of 70
39 Building License Fee Entry Form Depending on the type of plot, market value and open area, closed area, the bill amount for the given year is calculated. The type of plot and their rates are stored in a separate table i.e. AFXBRPLOTRATE. The type and rates of licence fees are as per Railway Board s letter Number 2005/L/M/18/8 dtd Page 39 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 39 of 70
40 Bill Generation for Building License Fee Page 40 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 40 of 70
41 Bill for Building License Fee Page 41 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 41 of 70
42 Way Leave Charges Page 42 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 42 of 70
43 Bill Generation of Way Leave Charges Page 43 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 43 of 70
44 Bill For Way Leave Charges Page 44 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 44 of 70
45 Party Ledger Page Page of 28 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page of 70
46 Monthly Ledger Page 46 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 46 of 70
47 Yearly Ledger Page 47 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 47 of 70
48 Summary Page 48 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 48 of 70
49 Bills Recoverable Page 49 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 49 of 70
50 BILLS RECOVERABLE MODULE SYSTEM FLOW Page 50 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 50 of 70
51 Position of Outstanding Dues, AEN wise report, Party ledger, Monthly Ledger can be viewed by Accounts as well as other Departments The bills are raised through the Bills Recoverable Module in AFRES. BILLS RECOVERABLE The module is used for generation of various types of bills like Water, Electricity, Re-railment, Staff charges and AMC of LC gates and Earning Contract, Publicity Contract. Bills are generated by different departments. department involved. User id and password has been provided to each Page 51 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 51 of 70
52 Party Master The Party master is meant exclusively to enter the details of parties pertaining to Bills Recoverable module. The details are used while generating the bills or sending SMS to the parties. Page 52 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 52 of 70
53 Water Bill This form is used for entering the details of the water charges to be raised against private parties. The data entered is used for generating the bill. Page 53 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 53 of 70
54 Report Format I The Water charges bill which is generated through the system. Page 54 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 54 of 70
55 Report Format II Covering letter for the water charges bill. Page 55 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 55 of 70
56 Report Format III AEN WISE BILLS ISSUED REPORT ONLY FOR WATER CHARGES Page 56 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 56 of 70
57 Party Ledger Page 57 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 57 of 70
58 Re-railment Charges Bill The form is used for entering the details of rerailment. Using this data, the bill is generated. Page 58 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 58 of 70
59 Report I Bills are raised by Mechanical department based on the joint inspection report and the prescribed formula. It is suggested that before raising bills, the joint report should be got accepted by the party concerned so that disputes after raising bills do not arise. Page 59 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 59 of 70
60 Report II Bills are raised by Mechanical department based on the joint inspection report and the prescribed formula. It is suggested that before raising bills, the joint report should be got accepted by the party concerned so that disputes after raising bills do not arise. Page 60 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 60 of 70
61 Outstanding Dues Report Page 61 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 61 of 70
62 Damage Charges This form is used for entering the damages done to the railway property while loading and unloading by the party and then bill is generated for the same. Page 62 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 62 of 70
63 Report I Damage charges bill Page 63 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 63 of 70
64 Staff Charges Bill This screen is used for entering details of the work where the staff of railway has been working for private parties. Page 64 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 64 of 70
65 Report I The form is used for entering the expenditure incurred by Railways for the staff deployed at the private siding for maintenance etc., for which the cost has to be borne by the party. Using the same, the bills are generated. Page 65 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 65 of 70
66 Report I I Staff charges bill. Page 66 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 66 of 70
67 AMC of LC Gate Maintenance Details of AMC of the level crossing gates are to be entered in this form. Page 67 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 67 of 70
68 Report I Bills are prepared by Engineering department and issued to the parties after verification by Divisional Works Accountant. Page 68 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 68 of 70
69 Electricity Charges Utility has been created in EMIS for extracting the bills issued data. Data files for both Debit and Credit postings are created separately. These two files are then ported in AFRES. For bills issued, the JV is created automatically through the system. (Debit) The Division sheet accounting year & month is entered in the system. (Credit) Thus the Reconciliation with General Books is taken care of. Page 69 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 69 of 70
70 Extracting Data from EMIS This form is given in Electrical Department. At the end of every month they will extract the data in EMIS and the text files will be sent to Accounts Department. Page 70 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 70 of 70
71 Porting Data in AFRES After receiving text files, Accounts department will port the data in AFRES using this utility. Page 71 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 71 of 70
72 JV Generation After porting JV generation for Debit posting will be carried out. Credit JV is done through E-Recon by Hqrs. Page 72 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 72 of 70
73 Linking of MR from Electrical department with Division Sheet of Traffic Accounts This utility will facilitate the entry of Division Sheet given by Traffic Accounts and reconciliation with General Books. Electrical charges are being raised as per vetted rate by Divisional Accounts. ****** Page 73 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 73 of 70
74 Linking of Bills Recoverable with Remittance into Bank Data entry for Cheques/DD The department is given access for entering the cheque/mr/dd details. After the bills are issued, the parties make the payments and the cheques are submitted by them to the bill issuing department. The details of all such cheques are to be entered in this form which is then linked to the RIB module of AFRES. Page 74 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 74 of 70
75 Receipt of Cheques by Accounts Department The cheques are received in Accounts department. A G98 Number is allotted and submitted to Cash Office for onward submission to RBI. Page 75 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 75 of 70
76 Accountal of Realised cheques After RBI had given advice that the cheque has been credited to Railways Accounts vide Challan on the entry is done by Cash Office against that cheque and it is included in the Cash Slip for that month. Page 76 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 76 of 70
77 Allocation Wise Realised Cheques ****** Page 77 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 77 of 70
78 Department wise Realised Cheques Page 78 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 78 of 70
79 Allocation Wise Unrealised Cheques Page 79 Page of of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 79 of 70
80 Department Wise Unrealised Cheques Page 80 Page of 280 of Streamlining Revenue Collection System (Sundry Earnings), Accounts department, Nagpur, Central Railway Page 80 of 70
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