General Code PDF

PAKISTAN RAILWAYS
PAKISTAN RAILWAYS GENERAL CODE
Riaz Ahmad & Company

Chartered Accountants
CHAPTERS I TO XX
20 October, 2011
9.1
PREFACE
1. The first edition of this code was brought on 5th September 1938 as a provisional
issue and then finalized on 5th January 1942 and again reprinted after few
modifications in May 1953. Now, an elaborate exercise has been carried out to
revise Pakistan Railways General Code for upgraded Financial and Management
Information System, under supervision and control of Mr. Mubarik Khan, Project
Director, Project Management Unit (PMU), Ministry of Railways and expert review
of Mr. Muhammad Aurangzeb Khan, General Manager Railways (Retired).
2. This code contains the rules and instructions for the guidance of officers and staff of
Pakistan Railways regarding the organization for the control of Pakistan Railways,
railway finance, annual budget, revised and budget estimates, appropriation
accounts, financial justification of railway expenditure, control over expenditure,
allocation of expenditure, incidence of the cost of works for non-railway
departments, incidence of pay, allowances, leave salary, pension, etc, contingent
charges, cash, cheques and vouchers, advances and arrear claims, bills for pay and
allowances, disallowances and objections, losses, frauds and embezzlements,
records of service, miscellaneous.
3. The rules and orders embodied in this Code are to be followed with due care and
caution and are applicable to Pakistan Railways.
4. In case, Financial Adviser and Chief Accounts Officers or any other concerned
Principal Officers desire to make any amendment in the procedure laid down in this
Code, they should address to Member Finance through General Manager concerned
for such authorization in each case.
5. Contributions made by Messrs Saeed Akhtar, General Manager Operations,
Muhammad Ali, Deputy Director, PMU and efforts made by Riaz Ahmad &
Company, Chartered Accountants, Consultants, in accomplishing this task are highly
appreciated and placed on record.
Islamabad,
Arif Azim
00-00-2012
Secretary
Ministry of Railways
Government of Pakistan

INTRODUCTORY NOTES
1. Index Letters for Codes

The following index letters are used for distinguishing the several Pakistan Railways
Codes from each other.
S for the Stores Department.
W
Mechanical Department (Workshops).
A
Accounts Department.
T
Traffic Department (Commercial).
E
Engineering Department.
G
General Code.
2. Paragraph Numbers
For convenience of indexing and of reference, the paragraphs have been numbered
according to a 3/4 figure code, in which the last two figures give the number of the
paragraph and the remaining figures the number of the chapter. Thus paragraph 101 of
any code is paragraph 1 of chapter 1 of that code and paragraph 1421, paragraph 21 of
chapter XIV.
3. References to Paragraphs
Reference in a code to the paragraphs of any other code is made by putting the
paragraph number first, followed by the index letter of the code concerned as the suffix.
Thus 1235S means paragraph 35 of Chapter XII of the Pakistan Railways Code for the
Stores Department and 25 App. IIIS means paragraph 25 of Appendix III to the Pakistan
Railways Code for the Stores Department.
4. References to Forms
The forms referred to in any of the Pakistan Railways Codes take the number of the
paragraph of the code in which they are described, the index letter of the code in
question being prefixed to the number of the paragraph in which the form is illustrated.
Thus S1350 is the form that is described and illustrated in paragraph 50 of Chapter XIII
of the Pakistan Railways Code for the Stores Department.

INDEX
DESCRIPTION
CHAPTER
NO.
INTRODUCTORY
ORGANIZATION FOR THE CONTROL OF RAILWAYS
II
RAILWAY FINANCE
III
ANNUAL BUDGET
IV
REVISED AND BUDGET ESTIMATES
APPROPRIATION ACCOUNTS
VI
FINANCIAL JUSTIFICATION OF RAILWAY EXPENDITURE
VII
CONTROL OVER EXPENDITURE
VIII
ALLOCATION OF EXPENDITURE
IX
ALLOCATION OF EXPENDITURE ON STATE RAILWAYS MANAGED BY

COMPANIES AND ON PRIVATE RAILWAYS WORKED BY THE STATE
X
(Deleted)
INCIDENCE OF THE COST OF WORKS FOR NON-RAILWAY DEPARTMENT
XI
INCIDENCE OF PAY, ALLOWANCES, LEAVE SALARY, PENSION, ETC.
XII
CONTINGENT CHARGES
XIII
CASH, CHEQUES AND VOUCHERS
XIV
ADVANCES AND ARREAR CLAIMS
XV
BILLS FOR PAY AND ALLOWANCES
XVI
DISALLOWANCES AND OBJECTIONS
XVII
LOSSES, FRAUDS AND EMBEZZLEMENTS
XVIII
RECORDS OF SERVICE
XIX
MISCELLANEOUS
XX

LIST OF APPENDICES
DESCRIPTION
APPENDIX
NO.
CHART OF ACCOUNTS
SUBSIDIARY CODING SCHEME FOR REVENUE
II
FINANCIAL POWERS DELEGATED TO THE MINISTRIES AND THE HEADS OF

THE DEPARTMENT BY FINANCE DIVISION, GOVERNMENT OF PAKISTAN
III
HOURS OF EMPLOYMENT REGULATIONS
IV
PAKISTAN RAILWAYS

CHAPTER I
20 October, 2011
9.1

CHAPTER I
INTRODUCTORY
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
GUARANTEED RAILWAYS
1.1
101
SUBSIDIZED RAILWAYS
1.1
102
STATE OWNERSHIP OF RAILWAYS
1.1
103
COMPANY MANAGEMENT OF STATE RAILWAYS
1.1
104
CATEGORIES OF SUB-CONTINENT RAILWAYS
1.1 1.3
105 111A
EFFECT OF PARTITION
1.3
111B 111D
FEATURES OF CONTRACTS COMPANIES MANAGING

STATE-OWNED RAILWAYS
1.4 1.5
112 113
BRANCH LINES
1.5 1.6
114
PROVINCIAL GOVERNMENT AND DISTRICT BOARD

RAILWAYS
1.6
115 118
(117, 119 Deleted)
OWNERSHIP OF RAILWAY PROPERTY
1.6 1.7
120
TAXATION OF RAILWAY PROPERTY AND INCOME
1.7
121

CHAPTER I
I NTRODUCT O RY
101. Guaranteed Railways. The policy in regard to the construction of railways in subcontinent has undergone considerable and frequent changes. The first railways built in
sub-continent were constructed and worked by private companies who were guaranteed
by Government a fixed rate of exchange and a specified return on the capital invested by
them. The contracts entered into with railway companies from 1849 to 1860 were on this
basis.
102. Subsidized Railways. The guaranteed interest and the guaranteed rate of exchange
resulted in considerable losses to Government. An attempt was made, therefore, to secure
the construction of railways on terms more favourable to Government, and to induce
capitalists to undertake the construction at their own risk and on their own responsibility
with a minimum of Government interference, but the attempt was not successful. Besides
giving the necessary land free of cost, Government undertook to grant an annual subsidy
at a fixed rate for a specified number of years, but these terms failed to attract capital and
the few unguaranteed companies, which had begun work, found themselves, after a few
years, unable to proceed without further assistance from Government.
103. State Ownership of Railways. The attempt to secure the development of railway
systems by private enterprise having failed, the capital expenditure on railways was chiefly
incurred direct by the State, for several years after 1869, and no fresh contracts were made
with guaranteed companies except for small extensions. In 1880, the necessity for a rapid
extension of the railway system was keenly felt for the protection of the country from
famine, but the Government, having decided not to exceed the limit fixed for capital to be
borrowed annually, had again to fall back upon private companies.
104. Company Management of State Railways. In dealing with these companies, it was
the policy to use at the earliest possible date the right reserved by the Government of
terminating the original contracts and of either securing for Government more favourable
terms under fresh contracts, or purchasing the railways by cash payments or by means of
annuities terminable after a specified number of years. Some of the purchased lines
worked by State Agency, while the management of others was entrusted to Working
Companies constituted under contracts, the conditions of which were much more
favourable to Government than those made with the earlier Companies.
105. Categories of Sub-Continent Railways. Thus, the railway systems in Sub-Continent
were fallen under one or other of the following categories, viz.
(i) State-owned and State-managed Railways.
(ii) State-owned and Company-managed Railways.
(iii) Company-owned and Company-managed Railways.
(iv) Indian State Railways.
(v) Branch Line Companies and District Boards Railways.
1.1

CHAPTER I
I NTRODUCT O RY
106. The railways included in the first category were

(i)
(ii)
(iii)
(iv)
(v)
The Bengal and Assam Railway.

The Bombay, Baroda and Central India Railway.
The East Indian Railway.
The Great Indian Peninsula Railway.
The North Western Railway.
107. The second category included the following railways

(i) The Bengal Nagpur Railway.
(ii) The Madras and Southern Mahratta Railway.
(iii) The South Indian Railway.
108. The following railways were also the property of the State and were worked by the
agencies noted against each
Railway
Working Agency
(i) Lucknow Bareilly
Rohilkund and Kumaon Railway.
(ii) Tirhoot
Bengal and North Western Railway.
(iii) Jodhpur Hyderabad
Jodhpur Railway
(iv) Bezwada Extension

(v) Dronachellam (Dhone) Kurnool British Frontier.
H. E. H. the Nizams State Railway.
109. Among the lines falling under the third category which received no direct assistance
from Government, and the property in which vested in the Companies owning them,
subject to transfer to Government, the most important were
(i) The Bengal and North Western railway.
(ii) The Rohikund and Kumaon Railway.
110. Examples of Indian States Railways owned and managed by Indian States were
(i) H. E. H. the Nizams State Railway.
(ii) The Mysore Railways.
(iii) The Jodhpur Railway.
1.2

CHAPTER I
I NTRODUCT O RY
111. The following were examples of Branch Line Companies and District Board
Railways.
(a) Branch Line CompaniesGuaranteed (See paragraph 114)
(i) Chaparmukh Silghat Railway.
(ii) Katakhal Lalabazar Railway.
(b) Branch Line CompaniesRebate (See paragraph 114).
(i) Sialkot Narowal Railway.
(ii) Tapti Valley Railway.
(iii) Ahmedabad Parantij Railway.
(c) District Board Railways.
(i) Podanur Pollachi Railway.
(ii) Bezwada Masulipatam Railway.
(iii) Tenali Repalle Railway.
111-A. In 1942, the Assam Bengal Railway was amalgamated with the Eastern Bengal
Railway under the name Bengal and Assam Railway.
111-B. Effect of Partition. With the attainment of independence partition of the country on
the 14th August, 1947 two of the existing Railways (North Western Railway in the west
and the Bengal Assam Railway in the east), which fell into both the territories, had to be
divided. Route miles (about 8,127 kilometres and 2,506 Kilometres) of North Western
Railways and Bengal-Assam Railways were transferred to Pakistan from British India. The
Control of these Railways remained with the Central Government of Pakistan. In 1954, the
railway line was extended to Mardan and Charsada, and in 1956 the Jacobabad-Kashmore
2 ft 6 in (762 mm) gauge line was converted into broad gauge. Mirpur Khas Khokharopar
3 ft 3.375 in gauge line was converted into broad gauge in January 2006.
111-C. In 1961, Eastern Bengal Railway and Pakistani portion of North Western Railways
was renamed as Pakistan Railways. Then in the year 1962, the control of Pakistan
Railways was transferred from the Central Government to the Provincial Governments and
placed under the management of a Railway Board with effect from the financial year
1962-63 by the Presidential Order in 1962. The Kot Adu-Kashmore line was constructed
between 1969 and 1973 providing an alternative route from Karachi to northern Pakistan.
The work of dualization of track from Lodhran to Khanewal via Multan (121 Kms) was
completed & opened for traffic on 16.03.2007. In addition dualization of Khanewal
Chichawatni (77 Kms) was opened as double line on 01.12.2008.
111-D. Now, Pakistan Railways is a two gauge system i.e., Broad-gauge and Metre-gauge
with track lengths as on 30 June 2009 of 11,301 Kilometres and 412 kilometres
respectively.
1.3

CHAPTER I
I NTRODUCT O RY
Features of Contracts with Companies Managing State-owned Railways

112. The position of Government with respect to the Companies working the railways
detailed in paragraph 107 and the broad features of the contracts concluded with them
were briefly as follows
(a)
Governments were the owners and lessors of the lines and the Companies
were the working agents or lessees.
(b)
The greater part of the capital was the property of the Government, either
through having been originally supplied by it or through the acquisition by the
Government of the greater part of the Companies interest on the termination of old
contracts.
(c)
The companies had a small share capital in the concern, on which interest
at specified rates was guaranteed by the Secretary of State out of the revenues of
India.
(d)
When funds were required for further capital expenditure, the Government
had the option either of providing them or of calling on the Company to provide
them. Both the Government and the Company usually received interest at a fixed
rate on their capital.
(e)
The Companies received a share of the surplus profits earned by the Railway
after meeting all payments for interest in the capital at charge, such share being
based either on some fixed proportion, or at some fixed amount or on the amount
of capital contributed by Government and the Companies respectively. The
Companys share was in most cases only a small proportion of the total amount.
(f)
All the contracts were terminable at the option of the Secretary of State, at
specified dates; and on termination, the Companys capital was repayable at par.
(g)
The Company was bound to keep the line in good repair, in good working
condition, and fully supplied with rolling-stock, plant, and machinery, to keep the
rolling-stock in good repair and in good working condition; and to maintain a
sufficient staff for the purposes of the line; all to the satisfaction of the Secretary
of State.
(h)
The Government required the Company to carry out any alteration or
improvement in the line, or in the working, that the Government thought necessary
for the safety of the public or for the effectual working of the line.
1.4

CHAPTER I
I NTRODUCT O RY
(i)
The Government required the Company to enter into agreements, on reasonable
terms and conditions, with the administration of adjoining railways for the exercise of
running powers, for the supply to one another of surplus rolling-stock, for the interchange
of traffic and rolling-stock and settlement of through rate, and for additions and alterations
to, or the redistribution of, existing accommodation in junctions or other stations in view to
their convenient mutual use.
(j)
The train service was to be such as the Government required.
(k)
In order to secure a general control over the rates quoted by Companies,
Government had retained the power to settle the classification of goods and to authorize
maximum and minimum rates within which the Companies may charge the public for the
conveyance of passengers and goods of each class.
(l)
The Companies had to keep such accounts as Government required, and these
were subject to audit by Government.
(m)
In all other matters relating to the line, the Companies were subject to the
supervision and control of Government who appointed such persons as they thought
proper for the purpose of inspecting the line, auditing the accounts, or otherwise exercising
the powers of supervision and control reserved to them. In particular, Government had the
right to appoint a Government Director to the Boards of the Companies, with power of
veto on all proceedings of the Boards. All the moneys received by the Companies in
respect of their undertakings, whether on capital or revenue account, had to be paid over
to Government.
(n)
All expenditure incurred by the Companies had to be stated and submitted for the
sanction of Government.
113. The general administrative control exercised by Government over the Companies owning and
working the railways falling under the third category and the control over their expenditure were
similar to that which was exercised, as explained above, over guaranteed Companies working
State-owned railways.
Policy Regulating Railway Construction
114. Branch Lines. The policy in regard to the construction and financing of branch lines had
undergone a radical change. The terms under which existing branch and feeder lines were
constructed provide for a guarantee by Government of minimum return on capital or alternatively,
of a payment out of the earnings of the Main line from traffic contributed by the branch, of such a
sum, known as rebate, as would make up the total earnings of the branch to a given sum, while
the branch in each case shared with the Main line any profits exceeding the guaranteed minimum.
The Companies had been provided with land free of charge the cost of such land was not taken
into account either in their Capital or in their Revenue Accounts. This method of encouraging the
construction of lines originated years ago when the Government were unable to furnish the
necessary capital. Besides there being many disadvantages in this arrangement, the financial
position of the Government changed and it was therefore decided to abandon this policy and
to make an endeavour to reduce by purchasing the number of existing branch line
1.5

CHAPTER I
I NTRODUCT O RY
Companies, Government funding the capital required for the construction or extension of
branches to existing main systems.
115. Provincial Government and District Board Railways. Provincial Governments and
District Boards were not, in the absence of special circumstances, encouraged to build
branch or feeder railways. In other words, the normal procedure was the construction by
the Central Government, or at their cost, by a Company, of a branch line which a District
Board or Provincial Government desired to have constructed and was prepared to
guarantee. The possibility of permitting a District Board or Provincial Government to
construct it from its own funds would only be considered by the Government when the
railway programme did not permit the construction of such a line within a reasonable
time.
116. In cases in which the Provincial Governments or local bodies desired the
Construction of a line which would not be remunerative on the basis of railway earnings
and is desired by them for purely local reasons on account of the administrative
advantages it is likely to confer for the development of particular area, the Ministry of
Railways (Railway Board) will decide whether the line should be built or not.
117. Deleted.
118. Notwithstanding the provisions of paragraphs 114 to 116, the construction of
Pakistan Railways will be the responsibility of the Ministry of Railways (Railway Board)
and on questions of policy will be subject to such instructions as may be given by the
Federal Government.
119. Deleted.
120. Ownership of Railway Property. Under Article 274 of The Constitution of Pakistan,
1973 vesting of property, assets, rights, liabilities and obligations, (1) All property and
assets which, immediately before the commencing day, were vested in the President or the
Federal Government shall, as from that day, vest in the Federal Government unless they
were used for purposes which, on that day, became purposes of the Government of a
Province, in which case they shall, as from that day, vest in the Government of the
Province.
(2) All property and assets which, immediately before the commencing day, were
vested in the Government of a Province, shall, as from that day, continue to be vested in
the Government of that Province, unless they were used for purposes, which on that day,
became purposes of the Federal Government in which case they shall, as from that day,
vest in the Federal Government.
1.6

CHAPTER I
I NTRODUCT O RY
(3) All rights, liabilities and obligations of the Federal Government or of the
Government of a Province, whether arising out of contract or otherwise, shall as from the
commencing day, continue to be respectively the rights, liabilities and obligations of the
Federal Government or of the Government of the Province, except that, -(a) All rights, liabilities and obligations relating to any matter which,
immediately before that day, was the responsibility of the Federal
Government, but which under the Constitution, has become the
responsibility of the Government of a Province, shall devolve upon the
Government of that Province; and
(b) all rights, liabilities and obligations relating to any matter which,
immediately before that day, was the responsibility of the Government of a
Province, but which under the Constitution, has become the responsibility of
the Federal Government, shall devolve upon the Federal Government.
121. Taxation of Railway Property and Income. Railway property and income, being a
Federal Government department, is exempt from taxation under any Act of Provincial
Assembly of any Province, under Article 165 of the Constitution of Pakistan, 1973.
1.7
PAKISTAN RAILWAYS

CHAPTER II
20 October, 2011
9.1

CHAPTER II
ORGANIZATION FOR THE CONTROL OF RAILWAYS
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
MINISTRY OF RAILWAYS (RAILWAY BOARD)
2.1
201 202
TECHNICAL DIRECTORATE
2.1
203
MEMBER FINANCE
2.1 2.2
203A 207
(204 206 Deleted)
CONSTITUTION
2.2
208
FUNCTIONS AND POWERS
2.2
209
SAFETY
2.2
210
POLICY
2.2
211
RULES OF BUSINESS
2.2
212
LAND ACQUISITION
2.2
213
CONTRACTS AND AGREEMENTS
2.3
214 216
(217 218 Deleted)
DIRECTORATES
2.3
219 220
(221 222 Deleted)

CHAPTER II
ORGANIZATION FOR THE CONTROL OF PAKISTAN RAILWAYS
Ministry of Railways (Railway Board)

201. The existing enactment regulating the construction and operations of railways in
Pakistan is the Railway Act, 1890 as amended from time to time. Subject to the provisions
of this act, the executive authority in connection with the administration of railways, vests in
the Ministry of Railways (Railway Board). By virtue of the delegation made under Section 4
of the Railway Board Ordinance, 1959, all the functions and powers of the Federal
Government, under the Railways Act, 1890, are exercised by the Ministry of Railways
(Railway Board).
202. The Ministry of Railways (Railway Board) shall consist of the following members
namely:
a).
The following shall be ex-officio members:(i)

Secretary, Ministry of Railways who shall be the Chairman of the
Board;
(ii)
Secretary, Ministry of Communications;
(iii) Secretary, Ministry of Finance;
(iv) Secretary, Ministry of Planning and Development
(v) General Manager, Railway Operations;
(vi) General Manager, Manufacturing and Services;
(Vii) Member Finance, Ministry of Railways.
b). Three members from Private Sector to be appointed by the Federal Government.
(2). The Director Administration, Ministry of Railways, shall act as Secretary of the
Board and to assist the Board in discharge of its function, there shall be such other officers
and servants as the Board may appoint.
203. Technical Directorate. In order to relieve the Members of the Ministry (Board)
from the routine work of the office and enable them to give time for touring and studying
the wider problems of railway policy, the Ministry (Board) is assisted by a technical staff of
Directors and Deputy Directors (as at headquarters office) who are in direct charge of the
work of the various branches of the department and are responsible for the disposal of all
but work of the highest importance.
203A. Member Finance. The Member Finance is the professional agent of the
Government of Pakistan in finance and accounts matters. The powers and functions of the
Member Finance are described in paragraphs 102-B and 112 of the Pakistan Railways Code
for the Accounts Department.
2.1

CHAPTER II
204. Deleted.
205. Deleted.
206. Deleted.
207. The responsibility for the administration of railway in Pakistan vests in Ministry of
Railways (Railway Board) from the time such Ministry (Board) was set up.
208. Constitution. The Secretary of the Ministry of Railways is appointed by the
Federal Government and is the ex-officio Chairman of Pakistan Railways.
209. Functions and Powers. The executive authority of the Federation in respect of the
regulation and the construction, maintenance and operation of railways will be exercised
by the Ministry of Railways (Railway Board).
210. Safety. Such of the functions for securing the safety, both of members of the
public and of persons operating the railways, including the holding of inquiries into
accidents, as in the opinion of the Federal Government should be performed by persons
independent of the Ministry (Board) and will be performed by the Federal Government
Inspector of Railways appointed by the Federal Government. Federal Government Inspector
of Railways should always be BS-21 Engineer of Civil Engineering Department of Pakistan
Railways.
211. Policy. The Ministry (Board) will act on business principles, due regard being
paid to the interests of agriculture, industry, commerce and the general public, and on
questions of policy will be guided by such instructions as may be given to it by the Federal
Government.
212. Rules of Business. The rules for the transaction of business of the Ministry
(Board), in their relation with the Federal Government, will be made by the President of
Pakistan exercising his individual judgment, but after consultation with the Ministry (Board).
It will be obligatory for the Ministry (Board) to transmit to the Federal Government all such
information in regard to their business as may be specified in the rules or as the Federal
Government may otherwise require to be transmitted. It will also be obligatory for the
Ministry (Board) to bring to the notice of the Federal Government all matters involving his
special responsibility under the Constitution of Pakistan, 1973.
213. Land Acquisition. The Ministry (Board) will have no power to acquire or dispose
of any land, except in cases in which they may be specifically permitted by regulations
made by the Federal Government.
2.2

CHAPTER II
214. Contracts and Agreements. The Ministry (Board) will be competent to execute
deeds or contracts for the purpose of their functions. Such deeds or contracts will be in the
name of Ministry (Board) and not that of Federal Government. They will be enforceable
against the Ministry (Board) and not against the Federal Government, or at the option of the
person by whom the proceedings are brought, against the Federal Government. If, under
such a contract, any dispute arises between party and either the Ministry (Board) or the
Federal Government in regard to a matter for which the contract makes a provision for
reference to arbitration, the dispute will be deemed to be between the party and the Federal
Government and any award made in arbitration and any settlement reached by the Federal
Government will be binding on the Federal Government and the Ministry (Board).
215. A contract which by its terms is declared to be supplemental to a contract made
before the establishment of the Ministry (Board), will however be enforceable, in the same
manner in which the principal contract is.
216. The Ministry (Board) will sue and be sued in the same manner and in the like cases
as a company operating a railway may sue and be sued.
217. Deleted.
218. Deleted.
219. Directorates. The executive staff of the Ministry (Board), will consist of a
Chairman of Railways, a Member Finance and such additional Directorates as the Ministry
(Board) on the recommendation of the Chairman may appoint.
220. The Chairman and the Member Finance will have the right to attend any meetings
of the Ministry (Board) and the Member Finance will have the right to require any matters
involving financial implications to be referred to the Ministry (Board).
221. Deleted.
222. Deleted.
2.3
PAKISTAN RAILWAYS

CHAPTER III
20 October, 2011
9.1

CHAPTER III
RAILWAY FINANCE
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
SEPARATION CONVENTION
3.1
301
ANNUAL RAILWAY CONTRIBUTION
3.1
302
AMOUNT OF RAILWAY CONTRIBUTION TO GENERAL

REVENUES
3.1
303
LOSS DUE TO STRATEGIC RAILWAYS
3.1
304
RAILWAY RESERVE FUND
3.1
305
OBJECT OF RESERVE FUND
3.1
306
TEMPORARY BORROWING
3.2
307
(308 Deleted)
RAILWAY DEPRECIATION FUND
3.2
309
DEMANDS FOR GRANTS
3.2
310
FORM OF BUDGET
3.2
311
REVISION OF CONVENTION
3.2
312
PRINCIPLES UNDERLYING CONVENTION
3.2
313
(314 Deleted)
FUNDS FOR CAPITAL OUTLAY
3.3
315
SPECIFIC DEBT
3.3
316
NON-SPECIFIC DEBT
3.4
317
(318 Deleted)
INTEREST ON SPECIFIC DEBT
3.4
319
INTEREST IN RESPECT OF TERMINABLE ANNUITIES
3.4
320
INTEREST ON NON-SPECIFIC DEBT
3.4 3.5
321 323

CHAPTER III
RAILWAY FINANCE
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
INTEREST ON COMPANY AND STATE CAPITAL
3.5
324 325E
CAPITAL EXPENDITURE
3.6
326
REVENUE EXPENDITURE
3.6 3.7
327
WORKING EXPENSES
3.7
328
CLASSIFICATION OF REVENUE EXPENDITURE
3.7
329
REVENUE RECEIPTS
3.7
330
DEPRECIATION RESERVE FUND
3.7
331
APPROPRIATIONS TO THE FUND
3.8
332
APPROPRIATION FROM THE FUNDSTATE RAILWAY
3.8
333
COMPANY-MANAGED RAILWAYS
3.8
334
INTEREST ON DEPRECIATION RESERVE FUND

BALANCES
3.8
335
TEMPORARY ADVANCES FROM DEPRECIATION

RESERVE FUND
3.8
336
RAILWAY RESERVE FUND
3.8 3.12
337 338E
RAILWAY DEBT
3.12
339
RETURN ON INVESTMENT BY GOVERNMENT
3.12
339-A
INTEREST AND AMORTISATION PAYMENTS OF

FOREIGN LOANS / CREDITS
3.12
340
FUNDS BALANCES
3.12
341
(342 343 Deleted)

CHAPTER III
RAILWAY FINANCE
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
APPLICATION OF RAILWAY RECEIPTS
3.13
344
APPLICATION OF SURPLUSES
3.13
345
LIABILITIES OTHER THAN RAILWAY DEBT
3.13
346
(347 Deleted)
BANKING
3.13
348

CHAPTER III
RAILWAY FINANCE
The Separation Convention

301. In order to relieve the general budget of the Government from the violent
fluctuations caused by the incorporation therein of the railway estimates and to enable
railways to carry out a continuous policy based on the necessity of making a definite
return to general revenues, on the money expended by the State on railways, a
convention commonly known as the Separation Convention was adopted by a
resolution of the Legislative Assembly on the 20th September 1924, which was
approved by the Secretary of State. The main features of the convention which had
been operative from 1st April 1924 are detailed in paragraphs 302 to 312.
302. Annual Railway Contribution. The railway finances were separated from the
general finances of the country and the general revenues received a definite annual
contribution from railways which was a first charge on the net receipts of railways.
303. Amount of Railway Contribution to General Revenues. The Contribution was
based on the capital at charge and the working results of commercial lines, and was a
sum equal to one per cent on the capital at charge of commercial lines (excluding
capital contributed by Companies and Indian States) at the end of the penultimate
financial year plus one-fifth of any surplus profits remaining after payments of this fixed
return, subject to the condition that if in any year railway revenues were insufficient to
provide the percentage of one per cent on the capital at charge, surplus profits in the
next or subsequent years were not deemed to have accrued for purposes of division
until such deficiency had been made good.
304. Loss due to Strategic Railways. The interest on the capital at charge of, and the
loss in working, strategic lines was borne by general revenues and was consequently
deducted from the contribution so calculated in order to arrive at the net amount
payable by railway to general revenues each year.
305. Railway Reserve Fund. Any surplus, remaining after this payment to general
revenues, was transferred to a railway reserve; provided that if the amount available for
transfer to the railway reserve exceeded in any year three crores of rupees, only twothird of the excess over three crores was transferred to the railway reserve and the
remaining one-third accrued to general revenues.
306. Object of Reserve Fund. The railway reserve could be used to secure the
payment of the annual contribution to general revenues; to provide, if necessary, for
arrears deprecation and for writing down and writing off capital and to strengthen the
financial position of railways in order that the services rendered to the public might be
improved and rates might be reduced.
3.1

CHAPTER III
RAILWAY FINANCE
307. Temporary Borrowing. The Railway Board were authorized, subject to such
conditions as may be prescribed by the Government to borrow temporarily from capital
or from the reserve for the purpose of meeting expenditure for which there was no
provision or insufficient provision in the revenue budget, subject to the obligation to
make repayment of such borrowings out of the revenue budgets of subsequent years.
(But, see paragraph 336 to 338 also.)
308. Deleted.
309. Railway Depreciation Fund. The expenditure chargeable till 31st March 1924 to
program revenue was shown from 1st April 1924, under a depreciation fund created to
meet the cost of replacements and renewals.
310. Demands for Grants. The railway budget was presented to the Legislative
Assembly in advance of the general budget separate days being allotted for its
discussion, the Member in charge of Communication and Railways making a general
statement on railway accounts and working. The expenditure proposed in the railway
budget, including expenditure from the depreciation fund and the railway reserve was
placed before the Legislative Assembly in the form of demands for grants.
311. Form of Budget. The form of the budget, the detail it would give and the number
of demands for grants into which the total vote would be divided were considered by
the Railway Board in consultation with the Standing Finance Committee for Railways.
312. Revision of Convention. These arrangements, though subject to periodic
revision after the first period of three years, were not so revised. A moratorium was,
however, declared to the effect that railway revenues were not liable before the 1st
April 1943, to repay to the Depreciation Reserve Fund, the balance outstanding on the
1st April 1937 of loans taken from the fund to meet railway deficits (vide paragraph
336) to pay to general revenues any contribution or deficiency in contribution due in
respect of the period beginning on the 1st April 1931 and ending on the 31st March
1939.
313. Principles Underlying Convention. The most notable features of the Separation
Convention were, firstly, the fixation of a definite annual contribution from Railways to
general revenues calculated with reference to the Capital at Charge of the railway
system and the profits earned by it and secondly, the establishment of a Reserve Fund
and a Depreciation Fund for railways. These arrangements were supported in the main
by the following reasons:
3.2

CHAPTER III
RAILWAY FINANCE
(i) As the State had raised the moneys for the construction of railways on its
credit, it was reasonable that the return given by the railways should be chiefly
based on the moneys thus raised;
(ii) Such a return was best calculated on the moneys expended on lines
expected eventually to yield a return, and not on lines built for quite different
reasons; and
(iii) While it was only fair that, in prosperous years, the tax payer should share
in the prosperity of the railways which he had financed it was to his advantage to
be certain of a gradually increasing income in the long run as the invested capital
increases. With this end in view, it was desirable that only a comparatively small
proportion of the contribution should depend on railway surpluses, and that the
major part should represent a definite and secured profit on the moneys supplied by
the State for the construction of commercial lines.
314. Deleted.
Funds for Capital Outlay
315. The money expended by the State on railways had been financed:
(a)
by loans raised specifically for railway purposes by Government (specific

debt);
(b)
by the utilization of revenue surpluses and other resources at the disposal

of the Government (non-specific debt); and
(c)
by loans raised through the medium of Railway Companies and States

(Company and State Capital).
316. Specific debt. This consisted of

(a)
Liabilities incurred by Government on purchase of railways and not

discharged either by cash payment or the issue or appropriation of stock,
and which were either
i. In course of discharge by the operation of annuities and sinking
funds, or
ii. Remained to be liquidated at the option of Government or
otherwise on dates to be determined by law or contract.
(b)
Stock, etc., specially created in discharge of liabilities incurred in

connection with the purchase of railways (a portion of this stock is under
redemption by sinking funds).
(c)
Rupee debt specifically incurred for railways.

3.3

CHAPTER III
RAILWAY FINANCE
317. Non-specific Debt. This represented the expenditure on railways not covered by
the above or by capital raised through Companies or States.
318. Deleted.
Interest on Railway Debt
319. Interest on Specific Debt. The interest charged to railway revenues on specific
debt was the interest actually paid on that account during the year, except that with
regard to the interest due on the liabilities of the original railway companies in course
of discharge by the operation of annuities, a different arrangement had been in
existence since 1923-4.
320. Interest in respect of Terminable Annuities. Under the original arrangements, a
sum of 3,390,362 was charged to railway revenues annually, as the total of annuities
created on the purchase of railways and terminating at different dates between 1948
and 1958. The original amount to be liquidated by these annuities was 81,844,165
and by the end of 1923-4 this had been reduced to 60,095,487. It was decided that
from 1924-5 the liability for the payment of the annuity should fall on general revenues,
railway revenues being charged perpetually with interest on the capital outstanding.
This charge was equivalent to the interest portion ( 2,142,097) of the total annuity
payable during the year 1924-5. The capital portion of the annuities was met by general
revenues from the provision for reduction or avoidance of debt.
Note. The adjustment of the interest on annuities was made every year in the month of March at
the official rate of exchange.
321. Interest on Non-specific Debt. For purposes of calculation of interest, the Nonspecific Debt, that was, the balance of the capital expenditure on railways which was
not covered by loans specifically raised by the Government or by Capital raised through
Companies and States for railway purposes, was treated as money advanced by the
Government to railways; and interest was paid from railway revenues on an equivalent
amount of public debt at rates intended to represent the cost of borrowing to
Government. The exact method of calculation was:
On the amount representing capital expenditure to the end of 1916-7Rs.
2,57,74,70,897, interest was charged at the fixed rate of 3.3252 per cent per annum.
On capital expenditure since 1916-7, the rate was the average rate of interest paid
by Government on loans raised since that year. This rate was determined by dividing
the actual charges on account of interest, including discount on money paid and
charged to the revenues of the year on account of loans issued after 1916-7, by the
mean of such loans outstanding at the beginning and the end of the year. The actual
3.4

CHAPTER III
RAILWAY FINANCE
amount of interest payable was calculated by applying this rate to the capital
expenditure after 1916-7 and up to the end of the preceding year plus half the
expenditure during the year.
322. Some of the loans issued since 1916-7 had been issued free of income tax and the
above method which took into account only the interest actually paid did not represent
the true cost of borrowing to Government, and consequently in 1928-9 it was decided
to bring this into the calculation by adding the income tax that would have been
recovered if the loans had not been tax-free. The commission and brokerage paid in
connection with issue of loans were also added to the interest and discount. As a result
of this, there was an increase in the rate by about .25 per cent in 1928-9.
323. From 1930-1, the following further changes were made in the method of
calculation of the average rate of interest:
(i)
the amount of interest taken into account was the amount due for the
year and not the amount paid in the year;
(ii)
a suitable addition was made for charges for management of debt and
advertisement charges connected with new issue; and
(iii)
the mean outstanding debt was calculated with reference to the

proportionate amounts of cash received and not with reference to the
normal balances.
324. Interest on Company and State Capital. On capital contributed by Indian States
and railway companies, railways were charged with the actual interest paid. The greater
part of this capital consisted of debentures and debenture stock issued by railway
companies working State Railways.
325. In addition to the capital raised through Companies and Indian States on which
interest was paid, there was a small amount of capital contributed by Indian States on
which no interest was paid specifically as such. The net earnings of the lines in respect
of which this capital was contributed were divided between the Government and the
Indian State in question in proportion to the capital contributed by each.
325-A. The Government Railways were classified either as Commercial or Strategic.
Those falling in the latter category were constructed for military reasons and were not
always remunerative. The Government Railways were financed either from Central and
Provincial funds or from Famine Relief and Insurance Grant or from loans forming part
of public debt of India or from share capital, debenture and debenture stock raised by
the Working Companies was paid to them on the termination of their contracts.
3.5

CHAPTER III
RAILWAY FINANCE
325-B. The private Companies were provided financial assistance in one form or other
for the construction of Railways. In the beginning even the management of certain
Railways constructed by the Government was entrusted to the private companies. By
the end of 1944-45, the administration of all the Railways owned by the private
companies as well as of the Government owned Railways managed by the private
companies was taken over by the Government.
325-C. In the Railway Capital Account, the expenditure from all these sources was
treated as Capital Outlay outside the Revenue Account.
325-D. The Railways Finances earlier were a part of the General Finances of the Central
Government but were separated w.e.f. 1924-25. As a result of this separation, the
Railways undertook to pay a definite annual contribution to the general revenues out of
the profits, if any, accrued from the commercial lines. In order to place the Railway
finances on sound footing, a Railway Reserve Fund and a Depreciation Reserve
Fund were also established. Railway Accounts were departmentalized with effect from
01 April 1930 by separating if from Railway Audit.
325-E. The Separation Convention established in 1924-25 was modified with effect
from 01 April 1943 so as to provide for yearly adhoc contribution from Railways
surplus to the general revenues.
Capital Expenditure
326. Capital liabilities (i.e., the capital expenditure which had been financed from the
sources detailed in paragraph 315) and the capital assets in which the moneys had
been invested are shown in a Balance Sheet (vide Paragraph 625. G). The detailed
Chart of Accounts, for recording all transactions and maintaining books of account of
railways, is given in Appendix I to this code.
Revenue Expenditure
327. The Revenue Expenditure of Pakistan Railways is divided into the following main
divisions:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
Working Expenses.
Deleted.
Deleted.
Miscellaneous Railway Expenditure.
Deleted.
Interest charges.
3.6

CHAPTER III
RAILWAY FINANCE
All this expenditure is met out of the revenue receipts and non-development grant of
railways, hence the term Revenue Expenditure applied to it.
328. Working Expenses. The working expenses of railways include all expenditure
incurred in connection with the administration, fuel and power, operation,
maintenance and repairs of track, repair and maintenance of rolling stock, employee
benefits, etc. of lines open for traffic.
329. Classification of Revenue Expenditure. The detailed Chart of Accounts for
recording all transactions and maintaining books of account of railways, is given in
Appendix I to this Code.
Revenue Receipts
330. The revenue of railways is derived almost wholly from the transport of passengers
and merchandise. The other sources of revenue are rents and tolls; and catering; sale
proceeds of unclaimed goods, advertisement fees; interest and maintenance charges of
saloons, level-crossings, and sale of scrap, etc. The detailed Chart of Accounts of
revenue subsidiary system is given in Appendix II to this Code.
The Depreciation Reserve Fund
331. The Depreciation reserve Fund was started, with effect from the 1st April 1924, to
provide for the cost of renewals and replacements of assets, as and when they become
necessary. The Fund, as originally constituted, was designed to provide the amount of
the original cost of the work replaced, and its scope was restricted to the replacement of
complete units of certain classes of wasting assets.
332. Appropriations to the Fund. Up to the end of March 1935, the Fund was
credited with an annual contribution from Revenue calculated on the straight line
method as follows. Wasting assets were classified and a normal life was fixed for each
class. The total expenditure to the end of the previous financial year on all the units of
each class of asset divided by the number of years assumed as the normal life of that
class of asset, was taken as the annual contribution to the Fund, no credit being given
on account of any unit after the period assumed for its normal life had expired. In order
to simplify the calculation involved, an amount equal to one-sixtieth of the total capital
at charge as shown in the Finance and Revenue Accounts of the Government at the end
of the previous financial year, was set aside annually to cover depreciation with effect
from 1935-6, this fraction being the nearest simple fraction calculated to give results
approximately equal to the result of the complicated procedure followed previously.
3.7

CHAPTER III
RAILWAY FINANCE
333. Appropriation from the FundState Railway. The rules of allocation of

expenditure between Capital, Depreciation Reserve Fund and Revenue that were
formulated for observance by State-managed railways at the time of the creation of the
Depreciation Fund were based on the general principle that the original cost of an
asset replaced, if it was a complete unit of a wasting asset, should be charged to the
Depreciation Reserve Fund, and that all expenditure in excess of such original cost was
chargeable to Capital. It was subsequently decided however that the original cost or
cost of replacement by a like asset, whichever was greater, should be met by the Fund
in the case of all classes of assets and that only the excess over such cost was debitable
to Capital, a rule of allocation to capital which had been followed till 1924 by all
railways and was followed even after that date by Company-managed State Railways.
334. Company-managed Railways. On State Railways worked by Companies, the
allocation of expenditure was determined by the terms of their contracts according to
which the expenditure on renewals and replacement was charged to Program
Revenue. In Government books, however, this expenditure was debited to the
Depreciation Reserve Fund, and the contribution to the Depreciation Reserve Fund was
calculated, as on State-managed railways, and debited to Revenue.
335. Interest on Depreciation Reserve Fund Balances. The amount in the Fund
remained in deposit with the Central Government and interest thereon was credited to
railway revenues (Miscellaneous Railway Receipts).
336. Temporary Advances from Depreciation Reserve Fund Temporary loans were
taken from the balances in the Depreciation Reserve Fund to meet deficits in railway
working and the losses on strategic railways, the repayment of these temporary loans
being a first charge on railway surpluses. A moratorium was however declared to the
effect that railway revenues were not liable to such repayment before the 1st April
1943.
336A. The Depreciation Reserve Fund is abolished with the introduction of new
accounting system. With the implementation of new accounting system the
replacement of assets is dealt with in accordance with Chapter IX of Pakistan Railways
General Code.
The Railway Reserve Fund
337. This Fund was started, in pursuance of the Separation Convention with effect
from the 1st April 1924. The receipts in the Fund consisted of the surplus which would
remain out of the net receipts of railways after the payment to general revenues of the
contribution fixed under the Convention. If the amount of such surplus exceeded in any
year three crores of rupees, two-thirds only of the excess over three crores was
transferred to the Railway Reserve and the remaining one-third accrued to general
3.8

CHAPTER III
RAILWAY FINANCE
revenues of the Government. The purposes for which the Reserve could be utilized are
stated in paragraphs 306 and 307.
338. A part of the amount standing at the credit of the Fund was invested in securities of
Branch Line Companies and the balance was held in deposit with the Central
Government. Interest accruing on the amount held with the Central Government and
on the securities was credited to railway revenues (Miscellaneous Receipts).
Railway Finances after Independence
338-A. The partition Council which was set up to conduct and co-ordinate detailed
investigation at expert level of various problems arising for the partition of the IndoPakistan Sub-Continent laid down principles for determining the debt liability of
Government of Pakistan. It was also decided certain principles on which the liability of
Pakistan on account of Railways was to be determined. However, the assets of the
undivided N. W. Railway were divided between Pakistan and India in terms of
agreement reached in the Indo-Pakistan conference held at the New Delhi in
December 1959, where by the value of the assets taken over by Pakistan Railways on
14 August 1947 was fixed at Rupees 880 million. The decision was conveyed by the
Railway Board vide their letter No. FD/A-APPA/61-62/71 dated 30 June 1962. The
figures of Rupees 880 million were taken over without financial adjustment in the
books of Pakistan Railways in the Accounts for the year 1961-62 as the Capital at
charge of Pakistan Railways on 14 August 1947.
338-B. At the time of independence, it was decided that, although, the Pakistan
Railways was to continue to work on commercial lines, the Separation Convention of
1924 need not continue. The Railways Finances were thus merged with the General
Finances of the country. With this arrangement, the necessity to distinguish between
strategic and commercial lines disappeared. Nor was it necessary to continue the
Railway Reserve Fund. The Railway Depreciation Reserve Fund was, however, retained
and started with a nil balance as on 14 August 1947. Nevertheless, the necessity of
separating the Railway Finances from the General Revenues continued to be felt and
ultimately in the year 1961-62, the Railway Finances were separated from General
Finances of the Central Government in accordance with the following convention.
i. The Railways were to pay to the General Revenues a fixed return of 6.25% for
Government Investment in Railways (including investment on strategic lines) at
the close of preceding financial year. The balance of the Railways surplus was
credited to such funds and reserves as considered necessary.
3.9

CHAPTER III
RAILWAY FINANCE
ii. The interest free loan advanced to the Railway towards meeting deficit in the
Depreciation Reserve Fund was written off by adding a sum of Rupees 217.8
million to the Capital at charge of the Railways.
iii. The Railways were to pay actual interest charges on all foreign loans obtained
for them. They were also responsible for repayment of the foreign loans required
for rehabilitation and replacement of the assets. The General Revenues were
responsible for the repayment of foreign loans raised for Capital addition and
Development of the Railways. As and when an instalment of a loan was paid by
the General Revenues, the Railways ceased to pay interest on the loan to that
extent and the amount of the instalment was added to the Government
Investment in Railways which qualified for return in accordance with clause i
above.
338-C. Such arrangements had worked merely for a year when the Railways were
transferred to the provinces with effect from 9th of June, 1962 under Presidents Order
No. 33 of 1962. Clause 8 of the aforesaid Order provided for the following financial
arrangements.
i.
ii.
iii.
The provisions of the Separation Convention established in 1961-62 were

until modified by Provincial Governments, to apply mutatis mutandis to
regulate the separation of the Railway Finances from the General Finance of
the provinces.
The Provincial Governments were to pay the Central Government every year
in respect of the Railway transferred to them a return, at the rate of 6.25% per
annum on the Central Governments Investment made upto the 30 June 1962.
Investment in clause (ii) included:
a. The book value of the Railway assets taken over from the Government of
India as it stood on the 14 August 1947 and
b. Such expenditure of the Central Government as may have been actually
incurred by it upto 30 June, 1962 but may not have been included as
investment in the Central Government Accounts upto that date.
iv.
The Provincial Governments were as and when due to pay the Central
Government, the actual interest charges on all foreign loans, including foreign
loans which existed at the time of promulgation of Presidents Order, obtained
by the Central Government for the Railways.
v.
The Central Government was liable for the repayment of the principal of such
foreign loans or parts of foreign loans as were raised by them on or before 30
3.10

CHAPTER III
RAILWAY FINANCE
June 1962, or in respect of which negotiations were finalized upto that date
for capital additions to and development of the Railways.
vi.
As and when an instalment towards repayment of a loan was to be paid by

the Central Government, the provincial government ceased to pay interest on
the loan to that extent.
vii.
The amount of the instalment paid under clause (vi) by the Central
Government, from the date of such payment was to form part of the Central
Government investment in the Railways and the Provincial Governments had
to pay to the Central Government, a return @ 6.25% per annum on the
amount so forming part of the Central Governments investment.
viii.
The Provincial Governments were liable for repayment of the principal of

such foreign loans as were raised for financing other than Capital investment
in the Railways.
ix.
The subscription made by the employees to the Defence Saving Provident

Fund, the State Railway Provident Fund and General Provident Fund
including optional or voluntary subscription continued to remain with the
Central Government which is liable to make payment to the employees out of
these funds.
x.
The Provincial Governments as from the 01 July 1962 had constituted

provincial Railways Provident Funds which were subscribed by the Railway
employees appointed on or after that date. Such subscriptions were credited
to the Provincial Governments and those Governments were liable to make
payment to their respective employees out of their funds.
338-D. The Pakistan Western Railway remained under the control of the Defunct
Government of West Pakistan upto 30 June 1970. On the dissolution of province of
West Pakistan with effect from 01 July 1970, the control of Pakistan Western Railways
vested in the President of Pakistan for the purpose of four new provinces. With the
promulgation of interim and permanent constitutions of Islamic Republic of Pakistan the
Railway became a Federal subject with effect from 01 July 1972, and was renamed as
Pakistan Railways. A Railway Fund was established with effect from 01 July 1970,
vide article 10 of the province of the West Pakistan (Dissolution) order of 1970. This
Fund is to be maintained as Account No. 3 distinct form Account No. 1-Non Food, and
Account No. 2-Food within the Federal Consolidated Fund in the books of the State
Bank of Pakistan. Liability of employees referred to 338C (x) was taken over by the
Federal Government.
3.11

CHAPTER III
RAILWAY FINANCE
338-E. The provisions of separation convention will however, continue to apply mutatis
mutandis to regulate the separation of the Railway Finances from the Federal Finances.
All moneys held, received or provided whether on Revenue Account or on Capital
Account for the purpose of Pakistan Railways are to be held in or paid into the said
fund and all expenditure whether on Revenue Account or on Capital Account required
for the construction, maintenance and operation of Railway is to be charged to the said
fund.
339. The Railway Debt. Moneys provided by the Federal Government for capital
outlay on Pakistan Railways has two components (a) Rupee (Internal) component (b)
External component. The Rupee component will be treated as Investment by Federal
Government in Pakistan Railways and External component will be treated as Foreign
Loans / Credits thus will be added to borrowings / debt of Pakistan Railways.
339-A. Return on Investment by Government. The return payable to the Government
on its Investment in Pakistan Railways on the recommendation of the Expert Committee
of Railways (Constituted by the Government to rationalize the Railway financial
structure), would be charged but only when a net surplus is available after meeting the
Appropriation to fund and debt servicing liability.
340. Interest and Amortisation Payments of foreign loans / credits. Pakistan Railways
will be responsible for the payment of interest thereon and the repayment of the
principal amounts in accordance with repayment scheme.
341. Funds Balances. The amounts standing at the credit of the Railway Reserve
Fund, the Depreciation Reserve Fund, and the Provident Funds established for railway
servants, unless transferred by the Federal Government to the Pakistan Railways, remain
in the custody of, and interest thereon continued to be credited by, the Federal
Government. The amount necessary to defray expenditure chargeable to these Funds,
however, be transferred by the Federal Government to the Pakistan Railways, as and
when required.
342. Deleted.
343. Deleted.
344. Application of Railway Receipts. The receipts of Pakistan Railways on revenue
account in any financial year will be applied in:
(i)
(ii)
(iii)
defraying working expenses;

meeting payments due under contracts or agreement to railway
undertakings;
paying pensions;
3.12

CHAPTER III
RAILWAY FINANCE
(iv)
(v)
(vi)
(vii)
repaying to the revenues of the Federation the pensions and

contributions to provident funds which under the Constitution of
Pakistan, 1973, are chargeable to those revenues but are attributable
to service on railways in Pakistan;
making due provision for maintenance, renewals, improvements and
depreciation;
payment of interest on the amount owing to the Federal Government
and other local and foreign institutions and Governments; and
defraying other expenses chargeable against revenues in that year.
345. Application of Surpluses. Any surpluses on revenue account shown in the

accounts of Pakistan Railways will be at the disposal of Ministry of Railways (Railway
Board) or in accordance with any other scheme which may be prepared by the Federal
Government for this purpose.
346. Liabilities other than Railway Debt. Any amounts defrayed by the Federal
Government out of their revenues in respect of any debt or legal proceedings
concerning the Pakistan Railways will have to be repaid by the Pakistan Railways to the
Federal Government.
347. Deleted.
348. Banking. Pakistan Railways will entrust all its money, which is not immediately
needed, to the State Bank of Pakistan and employ that bank as their agents for all
transactions in Pakistan relating to remittances, exchange and banking; and the bank
will undertake the custody of such money and such agency transactions on the same
terms and conditions as those upon which they undertake the custody of moneys
belonging to, or agency transactions for, the Federal Government.
3.13
PAKISTAN RAILWAYS

CHAPTER IV
20 October, 2011
9.1

CHAPTER IV
ANNUAL BUDGET
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
ANNUAL BUDGET
4.1
401
CHARGED AND OTHER THAN CHARGED EXPENDITURE
4.1
402
CHARGED EXPENDITURE
4.1 4.2
403 404
(405 406 Deleted)
DEMANDS FOR GRANTS
4.2
407
TYPES OF DEMANDS
4.2
408
MAJOR, MINOR AND DETAILED HEADS OF DEMANDS
4.3
409
PREPARATION OF THE ANNUAL BUDGET
4.3 4.4
410 413
BUDGETARY PROCEDURE
4.4
413A
(414 416 Deleted)
PRESENTATION TO THE NATIONAL ASSEMBLY
4.6
417
AUTHENTICATION BY PRIME MINISTER
4.6
418
GRANTS AND APPROPRIATIONS
4.6
419
DISTRIBUTION OF FUNDS BY MINISTRY OF RAILWAYS

(RAILWAY BOARD)
4.7
420 425
DISTRIBUTION OF FUNDS BY GENERAL MANAGERS TO

LOWER AUTHORITIES
4.7 4.9
426 433
(434 Deleted)
POWERS DELEGATED TO MINISTRY OF RAILWAYS

(RAILWAY BOARD)
4.10 4.11
438 439
POWERS OF PAKISTAN RAILWAYS ADMINISTRATION
4.11 4.12
440 447
(441 443 Deleted)
REVIEW OF EXPENDITURE
4.12 4.13
448 449

CHAPTER IV
ANNUAL BUDGET
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
SUPPLEMENTARY GRANTS
4.13
449A
(450 Deleted)
FINAL MODIFICATION STATEMENT
4.14 4.15
451 458
(454 456 Deleted)
(457 Cancelled)

CHAPTER IV
THE ANNUAL BUDGET
401. A statement of the estimated annual Pakistan Railways receipts and expenditure is
prepared by Ministry of Railways (Railway Board) each year. This statement is known as
the Budget and is required to be laid before National Assembly as a part of Federal
Budget. The Annual Budget Statement shall show separately:
(a) the sums required to meet expenditure described by the Constitution as
expenditure charged upon the Federal Consolidated Fund; and
(b) the sums required to meet other expenditure proposed to be made from the
Federal Consolidated Fund; and shall distinguish expenditure on revenue account
from other expenditure.
Note: Statement of estimated receipts and expenditure of Federal Government is known as Annual
Budget Statement.
402. Charged and Other than Charged Expenditure. The proposed expenditure
included in the budget may be either:
(i) Charged, or
(ii) Other than Charged.
So much of the Annual Budget Statement as relates to expenditure charged upon the
Federal Consolidated Fund may be discussed in, but shall not be submitted to the vote
of, the National Assembly. So much of the Annual Budget Statement as relates to Other
than Charged expenditure shall be submitted to the National Assembly in the form of
demands for grants, and the National Assembly shall have power to assent to, or to
refuse to assent to, any demand, or to assent to any demand subject to a reduction of
the amount specified therein.
403. Charged Expenditure. This class includes only the following items as per the
constitution of Pakistan:
(i) all debt charges for which the Federal Government is liable, including
interest, sinking fund charges, the repayment or amortisation of capital, and other
expenditure in connection with the raising of loans, and the service and redemption
of debt on the security of the Federal Consolidated Fund;
(ii) any sums required to satisfy any judgment, decree or award against Pakistan
by any court or tribunal; and
(iii)
any other sums declared by the Constitution or by Act of National
Assembly (Parliament) to be so charged.
The Prime Minister shall authenticate by his signature a schedule specifying-
4.1

CHAPTER IV
THE ANNUAL BUDGET
(a) the grants made or deemed to have been made by the National Assembly under
Article 82 of the Constitution of Pakistan, 1973, and
(b) the several sums required to meet the expenditure charged upon the Federal
Consolidated Fund but not exceeding, in the case of any sum, the sum shown in
the statement previously laid before the National Assembly.
The schedule so authenticated shall be laid before the National Assembly, but shall not
be open to discussion or vote thereon.
Subject to the Constitution, no expenditure from the Federal Consolidated Fund shall
be deemed to be duly authorized unless it is specified in the schedule so authenticated
and such schedule is laid before the National Assembly as required by clause (2) of
Article 82 of the Constitution of Pakistan, 1973.
404. If any question arises as to whether any expenditure does or does not relate to the
charged items enumerated in the preceding rule, the decision of the Federal
Government will be final.
405. Deleted.
406. Deleted.
Demands for Grants
407. The proposals of the Federal Government in respect of money required for Other
than Charged expenditure included in the Budget are submitted to the vote of the
National Assembly in the form of Demand for Grants
408. Types of Demands. The existing types under which the Pakistan Railways
Demands are presented and the authorities responsible for control over expenditure in
each demand against budget provision are shown below:
S.
No.
Number
of
Demand
xxx
Pakistan Railways (nondevelopment grant)
Heads of Pakistan Railways

Administration for expenditure
against the funds allotted.
xxx
Capital Outlay on Pakistan

Railways (development /
Public Sector Development
Programme grant)
Project Director for each Public

Sector Development Programme
project / scheme.
Particulars of Demand
Authority responsible for watching

the progress of expenditure in each
demand
4.2

CHAPTER IV
THE ANNUAL BUDGET
409. Major, Minor and Detailed heads of Demands. Each demand is divided into
major, minor and detailed objects as given in the Chart of Accounts (Appendix I).
410. Preparation of the Annual Budget. For the preparation of the budget by Ministry
of Railways (Railway Board) the railway administrations and other authorities
empowered to incur expenditure are required to submit to Ministry of Railways
(Railway Board) their revised estimates for the current year and budget estimates for the
following year in the detail and on the dates prescribed in Chapter V.
411. The estimates of working expenses submitted by Pakistan Railways are subjected
to a critical examination by Ministry of Railways (Railway Board) and, after taking all
the relevant factors into consideration, Ministry of Railways (Railway Board) frame their
own estimate of the expenditure likely to be incurred during the year.
412. The procedure adopted by Ministry of Railways (Railway Board) in fixing the
allotment is as follows. The revised estimate for the current year is first fixed under each
demand after taking into account:
(i)
actual expenditure for the first 4 months of the current financial year plus
actual expenditure for the last 8 months of the previous financial year;
(ii)
commitments entered into and expected to be paid in the current financial

year;
(iii)
12 months actual expenditure for each of the previous two years;
(iv)
adjustments arising from:

(a) re-appropriations within particular grants during the current financial year
(b) new items of expenditure approved through Supplementary Budget
during the current financial year
(c) surrenders made or expected to be made during the current financial
year.
(v)
any other relevant factors: and
(vi)
the impact of development and non-development factors.
Having thus fixed the revised estimate for the current year, the budget estimate for the
next year is prepared on consideration of the special circumstances, so far as known, of
both years. The amounts provided for Pakistan Railways administration are restricted as
4.3

CHAPTER IV
THE ANNUAL BUDGET
nearly as Ministry of Railways (Railway Board) can guess to their actual needs,
consistent with the exercise of the most rigid economy.
413. The estimates of development expenditure on rolling-stock, structural and other
engineering works (i.e., the rolling stock programs and the preliminary programs of
works) submitted by Pakistan Railways administration, after having been carefully
examined by Ministry of Railways (Railway Board) as to the necessity and
remunerativeness of the works/scheme/project included therein, are discussed with the
Pakistan Railways administration and the works/scheme/project to be undertaken
during the budget year decided upon. The programs as finally settled after discussion
from the budget estimates of Pakistan Railways for expenditure to be incurred during
the following year on new constructions and open line works should be properly
classified in line with the Public Sector Development Programme project / scheme wise
budget allocation.
413A. Budgetary ProcedureThe powers to sanction expenditure within the budget
grants have been delegated to Ministry of Railways (Railway Board). Nevertheless,
the finalization of the budget proposals continues to be the responsibility of the Finance
Division. Budget is, therefore, to be used as the most important instrument of financial
control. No proposals for expenditure shall be included in the budget unless these
have been concurred by the Finance Division after scrutiny. The scrutiny of budgetary
proposals by Ministry of Railways for inclusion in the Federal Budget shall, as far as
possible, be undertaken by the Finance Division as a pre-budget exercise. Ministry of
Railways (Railway Board) shall carefully scrutinize the proposals before agreeing to
budget provision. Once a provision for expenditure has been made in the budget
and it has become effective, Ministry of Railways (Railway Board) shall have the
authority to sanction expenditure from within their sanctioned budget grants, subject to
the powers delegated to them and the fulfilment of the conditions laid down
therefor in the SYSTEM OF FINANCIAL CONTROL AND BUDGETING (September
2006) issued by Finance Division, Government of Pakistan. Ministry of Railways
(Railway Board), while issuing expenditure sanctions shall ensure that Object Wise
details are shown both in Part I (relating to standing and fluctuating charges) and Part
II (relating to fresh charges) Budget Estimates. The salient features of the budgetary
procedure shall be as follows:
(i)
Budget a Continuous Process: Budgeting being a continuous process, the

preparation of the budget shall begin well ahead of the year to which it relates.
(ii)
Estimates of Expenditure: Approval and Issuance of Budget Order (BO) and

New Items Statement (NIS): All the proposals for Employees Related
Expenditure and other expenditure shall be cleared with the Member
Finance as soon as these are ready. Part- I of the Budget Estimates (relating to
4.4

CHAPTER IV
THE ANNUAL BUDGET
standing and fluctuating charges) and Part-II Budget Estimates (relating to

fresh charges) shall be scrutinized finally by Ministry of Railways (Railway
Board) which will approve and forward to the Finance Division (Budget
Wing) and the copies of the BOs in respect of Part-I Budget Estimates and
verified copies of NISs in respect of Part-II Budget Estimates in accordance with
the instructions contained in the Budget Call Circular. The admitted Part-I and
Part-II Budget Estimates shall be compiled together into Demands by the
Finance Division (Budget Wing).
(iii)
Estimates of Revenues: The estimates of Revenue and Capital Receipts shall

also first be coordinated and scrutinized by Ministry of Railways (Railway
Board). The estimates, as approved and verified by Ministry of Railways
(Railway Board), shall be furnished to the Finance Division (Budget Wing) in
accordance with the instructions contained in the Budget Call Circular.
(iv)
Lump Sum Provision in Current Expenditure: Lump-sum provision in the

budget shall not be proposed or made except in exceptional circumstances
such as lump sum provision for late NIS, late receipt of directives, etc. which
shall be recorded. Where such a provision is made in the budget, expenditure
sanction shall be given with the concurrence of the Finance Division.
(v)
Lump Sum Provision in Public Sector Development Programme (PSDP): No

lump-sum allocation shall be made in the Public Sector Development
Programme as a general policy, except in exceptional circumstances, which
shall invariably be recorded. In respect of such lump-sum provisions,
Ministry of Railways (Railway Board) shall invariably furnish a list of
approved schemes indicating bifurcation of the lump-sum allocation against
each scheme to Planning and Development Division. Releases against this
provision shall be made with the prior approval of Finance Division.
(vi)
Cash Plan of PSDP and Releases of Funds: During the first quarter of the
financial year, releases of the allocations provided in the Public Sector
Development Programme for individual schemes, as have already been
approved formally by the competent authority or have been given anticipatory
approval by the Chairman, Executive Committee of National Economic
Council (ECNEC), shall be made by the Secretary of Ministry / PAO without
approval of Finance Division in accordance with the Cash Plan of the projects
duly approved by the Secretary of Ministry of Railways and Planning and
Development Division. All releases during the remaining three-quarters of the
financial year shall be made with the prior approval of Finance Division in
accordance with the approved Cash Plan. The releases shall be subject to
utilization of funds released earlier, after furnishing a certificate by the
Principal Accounting Officer regarding satisfactory implementation of
4.5

CHAPTER IV
THE ANNUAL BUDGET
approved Work Plan for the previous quarter of the financial year. The
releases shall not be unduly delayed.
(vii)
Foreign Exchange Budget in PSDP: The foreign exchange budget shall be

prepared in accordance with the instructions issued by the Finance Division
(External Finance Wing) from time to time.
414. Deleted.
415. Deleted.
416. Deleted.
417. Presentation to the National Assembly. The complete Budget, that is, the
demand for grants as approved by Ministry of Railways (Railway Board) and other
budget papers, viz., the explanatory memorandum to the budget and the detailed
estimates of Pakistan Railways are again placed before Ministry of Railways (Railway
Board) for their final approval, a few days before the presentation of the Federal Budget
to the National Assembly, which is usually done in the month of June.
418. Authentication by Prime Minister. The Prime Minister shall authenticate by his
signature a schedule specifying(a)
the grants made or deemed to have been made by the National

Assembly under Article 82 of the Constitution of Pakistan, 1973,
and
(b)
the several sums required to meet the expenditure charged upon

the Federal Consolidated Fund but not exceeding, in the case of
any sum, the sum shown in the statement previously laid before
the National Assembly.
The schedule so authenticated shall be laid before the National Assembly, but shall not
be open to discussion or vote thereon.
Subject to the Constitution, no expenditure from the Federal Consolidated Fund shall be
deemed to be duly authorized unless it is specified in the schedule so authenticated and
such schedule is laid before the National Assembly as required by clause (2) of Article
82 of the Constitution of Pakistan, 1973.
419. Grants and Appropriations. Demands for grants which as stated above, relate to
the Other than Charged part of the Budget, when voted and passed by the National
Assembly become Grants available for expenditure within the scope of the Demands.
The assignments made by the Prime Minister from the Charged portion of the budget
to meet specific expenditure on Charged items are called Appropriations.
4.6

CHAPTER IV
THE ANNUAL BUDGET
420. Distribution of Funds by Ministry of Railways (Railway Board). The grants as

voted by the National Assembly and the appropriation for Charged expenditure as
sanctioned by the Prime Minister are distributed by Ministry of Railways (Railway
Board) among the railway administration and other authorities subordinate to them, as
soon as possible after the Budget is sanctioned. The sums so distributed are called
Allotments and the order by means of which the allotments are made are called
Budget Orders.
421. In these orders, the allotment made to the railway administration out of each
Grant, and the funds intended for Capital Outlay on Pakistan Railways are specified
separately. The allotments made out of funds voted by the National Assembly are
shown as Other than Charged and those fixed by the Prime Minister are shown as
Charged.
422. The Budget Orders are accompanied by the final issues of Pakistan Railways
(Revenue Expenditure) and Capital Outlay on Pakistan Railways (Development
Expenditure) containing the detailed distribution of the budget allotment made to the
railway administrations for working expenses and development expenditure.
423. In the event of the Budget Orders of Ministry of Railways (Railway Board) not
being received before the commencement of the financial year, the railway
administrations are empowered to incur expenditure, pending the receipt of the budget
order, on works which were in progress at the end of the previous financial year. All
expenditure incurred under this rule must be treated as a charge against the allotments
eventually made for such works.
424. The budget allotment made to the railway administration is intended to cover all
the charges, including the liabilities for past year, to be paid during the year or to be
adjusted in the books of account for it. It shall be operative until the close of the
financial year. Any unspent balance shall lapse and shall not be available for utilization
in the following year.
425. When the budget orders issued by Ministry of Railways (Railway Board) show any
reduction in the estimates originally submitted to them, prompt measure should be
taken by the railway administrations to limit the expenditure to the amounts allotted
and distributed by Ministry of Railways (Railway Board).
426. Distribution of Funds by General Managers to Lower Authorities. Subject to the
other provisions of this chapter, or of any general or specific orders issued by Ministry
of Railways (Railway Board), General Manager is expected to take steps immediately to
distribute the funds placed at his disposal to authorities subordinate to him in such
manner as he may consider most suitable, provided that the total of the sums so allotted
4.7

CHAPTER IV
THE ANNUAL BUDGET
does not exceed the total of the grant placed at his disposal. In making this initial
distribution, he may, at his discretion, keep a sum unallotted as a reserve for
emergencies that may arise in future. He may also vary the initial distribution as
necessity arises during the course of the year. In regard to Carry Over works, the latest
information as to the necessity and extent of funds required for such works should be
obtained from the authorities concerned and taken into consideration in making the
initial distribution.
427. With respect to expenditure on Capital Outlay on Pakistan Railways, the allotment
made by the General Manager to lower authorities shall, as far as possible, follow the
lines of the Project / Scheme wise allotment of Development / (Public Sector
Development Programme) funds issued by the Finance Division and Planning
Commission.
428. The authorities to whom funds are distributed by the General Manager may,
subject to any general or special instructions issued by him, redistribute the funds
placed at their disposal to the authorities under them.
429. No expenditure shall be incurred by an authority without the allotment of
necessary funds. In exceptional cases, where expenditure is authorized in anticipation
of the allotment of funds, or in excess of the existing provision, the authorization should
be followed as soon as possible by a formal allotment of funds to the extent required.
430. The expenditure on each object and work/project/scheme shall be limited to the
sum allotted for it. If for exceptional reasons, expenditure in excess of budget allotment
has to be incurred and if the authority incurring the expenditure is either not in a
position to find fund by re-appropriation or is not empowered to sanction reappropriation therefor, application for additional funds shall be made to the next higher
authority stating how the expenditure is proposed to be met. In doing so, it should
invariably be explained why the need for the expenditure was not foreseen in time for
inclusion in the budget and why the outlay cannot be postponed to the next financial
year.
431. In each case a copy of the order making the allotment or sanctioning a reappropriation shall be sent to the Accounts Officer concerned by the authority issuing
the order or sanctioning the re-appropriation.
432. The authorities to whom the funds are allotted shall be responsible to report at
once to the next higher authority the probability of any lapses or excesses over the sums
placed at their disposal.
4.8

CHAPTER IV
THE ANNUAL BUDGET
Responsibility of Ministry of Railways (Railway Board) is to avoid Excess over Grants

or Expenditure on a New Project / Scheme.
433. It is the responsibility of Ministry of Railways (Railway Board) to ensure that the
total expenditure against a grant voted by the National Assembly or appropriation
sanctioned by the Prime Minister does not exceed the amount of grant (including
supplementary grants) or of the appropriation. They are also required to watch that the
money voted by the National Assembly is spent on the purposes set out in the detailed
estimates presented to the National Assembly along with the Demands for Grants, and
is not utilized for expenditure on New Project / Scheme not contemplated in the
budget.
434. Deleted.
Responsibility of Railway Administration in case of Excesses or Lapses
435. The railway administration shall be responsible that no expenditure is incurred in
excess of the budget allotments made to it. Should it become apparent at any time that
the grant for the year is likely to be exceeded from any cause whatsoever, the General
Manager should report the position to Ministry of Railways (Railway Board) and apply
for additional funds, Under no circumstances any liability be incurred in one year
against anticipated grants of a succeeding year.
436. It shall also be the duty of the administration to see that the allotments made to
them are fully expended, in so far as is consistent with economy and the prevention of
large expenditure in the last months of the year for the sole purpose of avoiding lapses.
They shall be responsible for ensuring that money which is not likely to be needed
during the year is promptly surrendered so as to allow of its appropriation for other
purposes.
Power of Railway Administration in regard to emergent or inevitable expenditure
436-A. Notwithstanding the provisions of paragraph 435 above, the commencement of
works urgently necessary to safeguard life or property or to repair damage to the line
caused by flood, accident, earthquake or other unforeseen contingency, so as to restore
or maintain through communication may be authorized by the Executive Engineer; but
he should at once submit a report through the usual channel to the authority competent
to give administrative approval to the work and to allot the required funds.
Expenditure to meet a sudden increase in traffic or due to unexpected or sudden
increases in the price of fuel and other material or for ensuring the safe operation of
traffic may be incurred with the personal sanction of the General Manager in
anticipation of the allotment of necessary funds by Ministry of Railways (Railway Board)
provided that the Financial Adviser and Chief Accounts Officer concurs. This power
cannot be delegated and can be exercised by the General Manager only where the
4.9

CHAPTER IV
THE ANNUAL BUDGET
expenditure is within his powers of sanction. In all cases where this requires an
allotment of additional funds a report showing the expenditure involved and the
additional funds required should be submitted to Ministry of Railways (Railway Board)
as soon as possible.
Re-appropriations
437. The transfer of funds, originally assigned for expenditure on a specific object, to
supplement the funds sanctioned for another object is called Re-appropriations.
438. Powers Delegated to Ministry of Railways (Railway Board). The powers
delegated to Ministry of Railways under System of Financial Control and Budgeting
(September 2006) issued by Finance Division, Government of Pakistan are below:
(a)
Powers delegated to the Principal Accounting Officer in Ministry of

Railways and the Head of Departments, respectively are provided in
Appendix III to this code. They may exercise these powers without consulting
the Finance Division. The Member Finance may, however, be consulted,
where considered necessary or advisable. His advice can, however, be
overruled by the Principal Accounting Officer who may record reasons for
overruling the advice. The powers so delegated shall be subject to the
observance of austerity measures taken by the government from time to
time and the following conditions:
(1) availability of funds, by valid appropriation or re appropriation where
permissible, from within the sanctioned budget grant; and
(2) availability of foreign exchange, where required, from within the
allocation of foreign exchange sanctioned for Ministry provided:(i) specific provision exists in the foreign exchange budget;
(ii) it does not involve re-appropriation from imports to invisible or
vice versa;
(iii) it does not involve travel by another carrier on routes where PIA
flights operate; and
(iv) it does not involve expenditure on entertainment or contingencies.
(b)
The Current Expenditure in the first half of the financial year shall be
restricted to 40% of the total budget allocation in the financial year. In
the second half of the financial year, the Finance Division shall issue
separate instructions in respect of the balance 60% of the budgetary
allocation.
(c)
The financial powers delegated to Ministry under the Financial Rules and
Supplementary Rules, General Financial Rules, etc., shall stand enhanced
/ modified to the extent stated in the System of Financial Control and
4.10

CHAPTER IV
THE ANNUAL BUDGET
Budgeting (September 2006) issued by Finance Division.

(d)
Except as specifically provided in Appendix III to this code, further

delegation of delegated powers (Appendix III) may, as considered
appropriate, be made by the Secretary of Ministry of Railways and Heads of
Departments to the officers subordinate to them without consulting the
Finance Division.
439. As regards Other than Charged expenditure there are no restrictions on the powers
of Ministry of Railways (Railway Board) to sanction re-appropriations as given in
paragraph 438 except that no re-appropriation is permissible from Charged heads to
Other than Charged heads or vice versa.
440. Powers of Pakistan Railways Administration. No re-appropriation is permissible
between Charged and Other than Charged allotments or between the allotments
made under one grant and another, except that savings under one head of grant may be
set off against excesses in another, in the case of non-development grant in accordance
with the convention referred to in paragraph 438. In acting under this convention, the
principle that a saving under one grant is not by itself a justification for additional
expenditure under another, should not be lost sight of.
441. Deleted.
442. Deleted.
443. Deleted.
444. Other re-appropriations may be sanctioned by the railway administration in
accordance with the prescribed rules but no re-appropriations are permissible after the
close of the financial year.
445. All proposals for re-appropriations of funds which are beyond the General
Managers powers shall be submitted to Ministry of Railways (Railway Board)
sufficiently early to admit of action being taken before the close of the financial year.
446. The re-appropriations by railway administrations should not be made haphazard
on the basis of individual items of expenditure where the original provision is
exceeded, nor should they be postponed to be made only toward the end of the year.
The railway administration should review the position as a whole at intervals and carry
out the necessary re-appropriations. When funds have to be provided for new
expenditure under one of the detailed objects and the administration is definitely in a
position to transfer the grant from another detailed object for this purpose the reappropriations should be made promptly. The whole object is to ensure that, as far as
4.11

CHAPTER IV
THE ANNUAL BUDGET
possible, funds which are not required are withdrawn from disbursing officers as soon
as it is definitely known that they are not required; and incidentally to provide that any
really unavoidable expenditure is met from such savings as far as possible.
447. When orders are issued by Ministry of Railways (Railway Board) authorizing the
railway administration to incur expenditure to a certain extent over and above the
allotment sanctioned for them, they should be taken as expenditure orders as distinct
from budget orders. No cognizance of these orders should be taken while sanctioning
re-appropriations or in distributing the sanctioned allotment over the various detailed
objects.
Supplementary Grants
448. Review of Expenditure. Railway administration should review their expenditure
in March, in order to see whether any modifications are necessary in the allotments
placed at their disposal. The review should be submitted to Ministry of Railways
(Railway Board) in form G. 448, so as to reach them not later than the 15th March,
each year.
FORM No. G. 448

. . . . . . . . . . . . . . . . . RAILWAY/ OFFICE
Statement showing modification necessary in the allotments under the Revenue and
Capital grants during . . . . . . . . . . . . . . .
(In thousands)
Actuals last year
Grants.
First
months.
Full
year.
Latest Estimates
current year
First
Full
months.
year.
Budget
current
year.
Variation.
Excess
(+)
Saving
()
Brief reasons
for large
variations
Grant No.
Other than
Charged
Charged
Total
Grant No.
Other than
Charged
Charged
Total
Note.Figures under grants Nos. 3 and 5 should be for various detailed heads of the grant.
4.12

CHAPTER IV
THE ANNUAL BUDGET
449. In March the administrations should review the position in as much detail as
possible at the time, and if there is any new expenditure which was definitely not
anticipated in the budget and which cannot be postponed without serious detriment to
safety or efficiency they should examine whether such expenditure can be met by
savings in expenditure provided for in the budget, when such savings can be foreseen
or can be achieved without serious damage. The review should show whether such
examination discloses the necessity of additional grants or the possibilities of net
savings, in order to enable the Ministry of Railways (Railway Board) to set off savings on
one account head against excesses on another and to arrive to one estimate of the net
additional grant required, if any.
449A. Supplementary Grants: (i) There are three forms of Supplementary Grants: Token,
Technical and Regular.
(a) The Token Supplementary Grant is sanctioned to open and operate a new
budget head.
(b) The Technical Supplementary Grant is sanctioned to transfer funds from a
Grant / Demand as a result of accrual of saving to another Grant / Demand,
which needs provision of additional funds.
(c) The Regular Supplementary Grant is sanctioned when saving is not available
either through re-appropriation of funds from within the same Grant / Demand or
Technical Supplementary Grant from one Grant / Demand to another Grant /
Demand.
While the Technical Supplementary Grant does not imply any additionality to the
sanctioned budget grant, the Regular Supplementary Grant involves an upward change
in the sanctioned budget grant. All Supplementary Grants have to be presented to the
Parliament for ex-post authorization. Ministry of Railways (Railway Board) should,
therefore, be able to anticipate the requirements well ahead of the financial year to
which the budget relates and obtain the concurrence of the Finance Division, thereby
eliminating the necessity for Supplementary Grants. Finance Division will look with
disfavour upon any request for Supplementary Grants except in extraordinary
circumstances. In such circumstances, the Finance Division would expect an
explanation of the failure to foresee the additional expenditure at the time of submission
of budget proposals. The funds obtained through Supplementary Grants shall be
expended for the purposes for which these have been sanctioned. In Current
Expenditure, demands for Supplementary Grants/Technical Supplementary Grants shall
not be made, except in extraordinary circumstances for which full justifications shall
have to be furnished to the Finance Division with reason as to why the additional
expenditure could not be foreseen at the time of submission of proposals for budget
4.13

CHAPTER IV
THE ANNUAL BUDGET
provision. In case of Technical Supplementary Grants in the Current Expenditure, the

procedure prescribed for surrender of funds from one Demand / Grant and reallocation
to another Demand/Grant shall have to be followed.
(ii) Similarly, in Development Expenditure, while sanctioning the Technical
Supplementary Grants, the prescribed procedure for surrender of savings shall have to
be completed. Likewise, for reallocation of funds from one development project to
another as a result of review of the PSDP, the prescribed procedure for surrender of
savings shall have to be completed. For this purpose, Planning and Development
Division shall indicate matching savings which shall have to be surrendered before
allocation of additional funds to another project. This process shall be completed
expeditiously to ensure that the release of funds to development schemes / projects is
not unduly delayed. The last date for submission of Schedule of Supplementary Grants /
Technical Supplementary Grants to the Finance Division (Budget Wing) shall be 31st
May of the financial year. Such proposals for Supplementary Grants/Technical
Supplementary Grants shall be submitted in pursuance of the Constitutional provisions
and General Financial Rules and on the prescribed proforma.
450. Deleted.
451. Final Modification Statement. Ministry of Railways (Railway Board) should be
furnished, for each grant separately, so as to reach them not later than the 15 May each
financial year, with statements showing the additional allotments required (both
Charged and Other than Charged) or surrenders to be made, during the current
financial year under each account head of appropriation, as prescribed in the budget
orders, and requiring the sanction of the Federal Government.
452. The amounts relating to object heads, from and to which re-appropriations are
beyond the powers of General Manager, should be given separately when applications
are made for final modifications in the allotments.
453. The variations between the existing allotments and the modified allotments
required should in all cases be supported by adequate explanations of the reasons for
the demand or surrender.
454. Deleted.
455. Deleted.
456. Deleted.
457. Cancelled.
4.14

CHAPTER IV
THE ANNUAL BUDGET
458. When the amount of a grant in the budget is found to be insufficient for the
purpose of the current year, or when a need arises during the course of the year for
expenditure upon some new Project / Scheme not contemplated in the budget for the
year, for which the vote of the National Assembly is necessary, an estimate for the
supplementary grant, or token grant if the expenditure can be met from the existing
grant, is submitted by Ministry of Railways (Railway Board) to the vote of National
Assembly in the same way as the original Demands for Grants. An estimate for
supplementary grant may also be presented in respect of any demand to which the
National Assembly has previously refused its assent or the amount of which it has
specifically reduced.
4.15
PAKISTAN RAILWAYS

CHAPTER V
20 October, 2011
9.1

CHAPTER V
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
PARTICULARS OF ESTIMATES AND THEIR DUE DATES
5.1
501
(502 Deleted)
LATEST DUE DATES
5.1
503
SUBSEQUENT ALTERATIONS IN ESTIMATES
5.1
503A
BUDGET FORMS
5.1
504
GLOSSARY OF TERMS USED
5.1 5.3
505
FORMAL ALLOTMENT OF FUNDS
5.3
506
RESPONSIBILITY FOR FRAMING THE ESTIMATES
5.3 5.4
507 515
(510, 516 Deleted)
MISCELLANEOUS RAILWAY RECEIPTS
5.5
517
EXPENDITURE ON LAND
5.5
518
SURVEYS
5.5
519
(520 523 Deleted)
GROSS RECEIPTS
5.6
524
COACHING EARNINGS
5.7
525
GOODS EARNINGS
5.7
526
OTHER INCOME / SUNDRY
5.7
527
(528 Deleted)
REFUNDS OF REVENUE
5.7
529
AUTHORITIES WHO SHOULD PREPARE THE

ESTIMATES OF EARNINGS
5.7
530
EXPLANATION OF VARIATIONS IN RECEIPTS
5.7
531
10

CHAPTER V
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
EXPLANATION OF SPECIAL FEATURES
5.8
532
EFFECT OF NEW LINES
5.8
533
REVIEW OF TRAFFIC OUTLOOK
5.8
534
SUMMARY OF REVENUE RECEIPTS AND EXPENDITURE
5.8
535
(536 Deleted)
WORKING EXPENSES
5.8 5.9
537 539
(538 Deleted)
FIGURES OF ACTUALS
5.9
540
EXPLANATION OF DIFFERENCES
5.9 5.10
541 542
ESTIMATE OF EMPLOYEE RELATED EXPENSES
5.10
543 544
(545 548 Deleted)
REPAIRS AND MAINTENANCE EXPENDITURE OF

ROLLING STOCK
5.10
549
STATEMENT OF EXPENDITURE ON REPAIRS AND

MAINTENANCE OF LOCOMOTIVES
5.11
550
STATEMENT SHOWING THE QUANTITY AND COST OF 5.12

COAL, FUEL AND THE FREIGHT AND HANDLING
CHARGES
550A
ESTIMATES OF EXPENDITURE ON REPAIRS &

MAINTENANCE OF COACHING AND GOODS
VEHICLES
5.13
551

MAINTENANCE OF ELECTRIC LOCOMOTIVES
MAINTENANCE OF ELECTRIC COACHING VEHICLES
5.15
552
5.16
553
LISTS OF CREDITS
5.17
554 555
11

CHAPTER V
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
RECOVERIES FOR GOVERNMENT SUPERVISION
5.17
556
SUMMARY OF WORKING EXPENSES
5.17
557
STATEMENT OF POSTS
5.18
558
(559 560 Deleted)
INTEREST CHARGES
5.19
561
(562 Deleted)
ROLLING-STOCK PROGRAM
5.19
563
WORKS PROGRAM
5.19
564
NEW CONSTRUCTIONS AND OPEN LINE WORKS
5.19
565
(566 571 Deleted)
STORES TRANSACTIONS AND MANUFACTURE

OPERATIONS
5.20
572
PAYMENT OF COMMUTED VALUE OF PENSIONS
5.20
573
INTEREST ON ADVANCES BY FEDERAL GOVERNMENT

AND INTEREST ON DEBT
5.20
574
PUBLIC ACCOUNT
5.21
575
LOANS, ADVANCES AND DEPOSITS
5.21
576
REMITTANCE TRANSACTIONS
5.22
577
12

CHAPTER V
501. Particulars of Estimates and their due dates.For the preparation of the Budget
to be presented to the National Assembly, Pakistan Railways administration and other
authorities are required to submit to Ministry of Railways (Railway Board) the returns
and estimates as required by Budget Call Circular issued by Finance Division,
Government of Pakistan. Budget Call Circular usually issued in the month of November
each year. The returns and estimates will be submitted to the Ministry of Railways
(Railway Board) by the date prescribed by it.
502. Deleted.
503. Latest Due Dates.The dates for the submission of the estimates prescribed in the
Budget Call Circular are those for Ministry of Railways (Railway Board). Ministry of
Railways (Railway Board) may prescribe dates from time to time for submission of
estimates for Pakistan Railways administration as they think appropriate in the light of
dates prescribed in Budget Call Circular. Ministry of Railways (Railway Board) in
prescribing the time for Pakistan Railways administrations should leave reasonable time
for themselves to consolidate and prepare overall Ministry of Railways estimates and
the demands for presentation to the National Assembly through Finance Division
(Budget Wing). Pakistan Railways administrations should therefore make an effort, as far
as possible, to submit their estimates in advance of the dates fixed, which are positively
the latest dates by which the estimates should reach the (Ministry) Board.
503-A. Subsequent alterations in Estimates.If, after the submission of the estimates of
gross receipts and working expenses, the General Manager has any reason to consider
that a substantial alteration is necessary in the figures reported to the Ministry of
Railways (Railway Board), he should intimate the alterations, with brief reasons, before
the date prescribed by Ministry of Railways (Railway Board). Any other alterations
considered necessary after that date should be reported semi-officially, not later than
the prescribed date, to the Finance Division, who will decide whether the alterations
should be carried out in the estimates or not.
504. Budget Forms.The revised estimates are required in respect of the current year
and budget estimates for the following year. The forms in which the estimates should be
prepared are furnished by the Finance Division through Ministry of Railways (Railway
Board), to the authorities concerned each year. The forms alongwith instructions for the
filling in the forms are communicated to the Ministry of Railways (Railway Board) by
Finance Division through the issuance of Budget Call Circular each year.
505. Glossary of terms used.The following is a glossary of the terms which Pakistan
Railways administration used in their estimates and other connected documents. The
terminology given in the glossary should be followed uniformly by all railway
administrations and no departure should be made therefrom in any circumstances.
5.1

CHAPTER V
Glossary of Terms
A.
Revenue Receipts
(i)
(ii)
(iii)
(iv)
Passenger Earnings (less refunds)

Other Coaching Earnings (less refunds)
Goods Earnings (less refunds)
Military Traffic Earnings (less refunds)
Passenger
Other Coaching
Goods / Freight
Total
(v)
Sundry / Other Income (less refunds)
Marketing Earnings
Land & Property
Commercial Department
Stores
Others
Total
(vi)
Miscellaneous Receipts
B.
Working Expenses and Other Expenditure

i) General Administration
ii) Repair & Maintenance
iii) Operating Expenses
iv) Other Revenue Expenditure
v) Improvement & Welfare Expenditure
vi) Credit & Recoveries
a) Recoveries from Railway Employees
b) Stock Adjustment Account
C.
Total Working Expenses & Other Expenditure
D.
Operating Surplus / Deficit = (A) - (C)
E.
Interest Charges
i) Interest on Foreign Loans ( Other than Chinese Loans)
ii) Interest on Foreign Loans (Chinese)
iii) Interest on Overdraft
iv) Interest on G.P.Fund
5.2

CHAPTER V
F.
Repayment of Overdraft (Domestic Debt)
G.
Repayment of Foreign Loans

i) Replacement Account
ii) Capital Account
iii)Chinese Loans
H.
Total Debt Servicing = E + F + G
I.
Total Revenue Expenditure = C + H
J.
Net Profit / Loss = A - I
K.
Cash Deficit Picked by Federal Government
L.
Un-Covered Cash Deficit / Cash Surplus J-K
*Note.The "Profit or Loss" shown in item (j) differs from the "Gain / (Loss)" given in Financial
Statements and Finance Accounts.
506. Formal Allotment of Funds.The submission of estimates by Pakistan Railways

administration does not mean that they can incur expenditure up to the extent of such
estimates. It is open to the Ministry of Railways (Railway Board), after taking all the
relevant factors into consideration (including budget ceiling communicated by Finance
Division), to reduce or enhance the amounts shown in the estimates submitted by the
Pakistan Railways administration and they are liable to be further varied by the National
Assembly or the Prime Minister. No expenditure proposed by Pakistan Railways
administration in its estimates should therefore be incurred unless there is a formal
allotment of funds by Ministry of Railways (Railway Board).
507. Responsibility for Framing the Estimates.The entire responsibility for framing
their estimates devolves upon the spending authorities concerned, though the Accounts
Officer might be of considerable assistance in the actual work of compilation and
drawing the attention of the General Manager to matters of purely financial importance.
508. The estimates should be as accurate as possible and to achieve this object, care
should be taken to see that the data on which the forecast is to be based is adequate
and reliable and that the conclusions arrived at from the data can be sustained by past
experience and future expectations of likely events.
509. No stereotyped method of estimating will be helpful in forecasting accurately,
unless the data to be collected to prepare the forecast is selected with due care and all
5.3

CHAPTER V
the useful knowledge is brought to bear on the conclusions to be derived from the data.
The detailed manner in which the data required for the preparation of the estimate
should be collected is therefore left to the General Manager(s), but the general
principles on the basis of which the various estimates should be framed are described,
wherever necessary, in the following paragraphs.
510. Deleted.
511. The sanctioned strength of staff as on 1st July of the current year and as
anticipated on 1st July of the next year should be shown separately.
512. In respect of each minor and detailed object, the estimates should give the
following information:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
Actuals during each of the last two years;

Actuals for the first 4 months of the current financial year plus actuals for
the last 8 months of the previous financial year;
Commitments entered into and expected to be paid in the current
financial year;
Budget estimates for the current year;
Revised estimates for the current year; and
Budget estimates for the following year.
Charged and Other than Charged expenditure should be shown separately and figures
given in thousands of rupees.
513. Brief explanations should be given for increased expenditure proposed in the
second half of the year as compared with the actual expenditure in the first half.
514. Variations between actual expenditure of the previous year and revised estimate
for the current year, as also between the revised estimate for the current year and the
budget estimate for the next year should be briefly explained. Brief explanations for the
variations between the budget allotment and the revised estimate proposed for the
current year should also be furnished. It should be explained how much of the
proposed increase in the current and next year is due to ordinary increments to staff.
Separate explanations should be given in regard to the variations in the several items of
contingencies.
515. The estimates should be supported by a statement showing the details of
Allowances and Contingencies included in the revised and budget estimates. In respect
of each allowance and class of contingent expenditure, the statement should give the
information detailed in paragraph 512.
5.4

CHAPTER V
516. Deleted.
Miscellaneous Railway Receipts
517. Along with the estimates of miscellaneous expenditure, Ministry of Railways
(Railway Board) should also be furnished with revised and budget estimates of
Miscellaneous Railway Receipts, in duplicate in the form shown below;
FORM No. G. 517
Actuals
Particulars
2008-09
2009-10
Budget,
2010-11
Revised
Estimates,
2010-11
Budget
Estimates,
2011-12
Remarks
NOTE.Years have been given for purpose of illustration.
Expenditure on Land
518. The revised and budget estimates of expenditure on land should show, the
anticipated cost of land required and the information detailed in paragraph 512,
together with a brief explanation of variations. The payments likely to be made in the
current and ensuing years should be ascertained from the civil authorities in time and
estimates framed accordingly. Any special features in the estimates should be explained
on a separate sheet. The estimates should be submitted to Ministry of Railways (Railway
Board) in duplicate, the figures being shown in thousands of rupees.
Surveys
519. The revised and budget estimates of expenditure on Surveys should show
separately, in respect of each survey:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
The particulars of the survey;

The total estimated or sanctioned cost;
Expenditure to the end of the second preceding year;
Actual expenditure for the last two years;
Budget estimate for the current year;
Revised estimate for the current year; and
Budget estimate for the next year.
5.5

CHAPTER V
520. Deleted
521. Deleted.
522. Deleted.
523. Deleted.
Gross Receipts
524. The estimates of gross receipts are required in the following form. The estimates
should be prepared in triplicate, the various figures in the estimates being given in
thousands of rupees. The figures in column 6 need only be approximate actuals.
FORM No. G. 524
Actuals
for last 3
years.
Description
of earnings
Actuals for
first four
months
Last
year
Current
year
Actuals
for last
eight
months
of the
last
year.
Estimate
for last
eight
months of
the
current
year.
Budget
estimate
for the
current
year.
Revised
estimate
for the
current
year.
Budget
estimate
for the
next year.
Remarks
10
11
12
As given
in Note
below.
Note:
ITraffic Earnings
(a) Coaching
(i) Passengers (Class wise)
(ii) Other Coaching.
(b) Goods
Total Traffic Earnings..
IISundry Other Earnings...
Gross Earnings
525. Coaching Earnings.In framing the estimate of earnings from coaching traffic the
earnings from each class of passengers should be estimated on the basis of passenger
kilometres and the average fare per passenger kilometre for each class separately. The
earnings from parcels traffic should be estimated in the same way as for goods traffic.
5.6

CHAPTER V
The earnings from coaching traffic, other than passenger traffic and parcel traffic, may
be estimated on the basis of a ratio of the earnings from passenger traffic to be
determined with reference to previous actuals.
526. Goods Earnings.In preparing the estimate of earnings from goods traffic, Pakistan
Railways administrations should first ascertain the commodities which, from past
experience, can be said to yield the most of the railways revenue, and the estimate
should be based on the ton kilometres to be carried of such commodities and the
average rate per ton kilometre for the carriage of each commodity. The earnings from
the rest of the commodities should be assessed in a lump sum, based on the trend of
events in the immediate past, the experience of the past years and, so far as it is
possible to ascertain, the influence of changing conditions in the future.
527. Other Income / Sundry.The miscellaneous earnings of Pakistan Railways are
derived mainly from the following sources:
i) Land and Property
ii) Commercial Department
iii) Marketing
iv) Stores
v) Others
The earnings from these sources should be estimated on the basis of previous actuals
and any other circumstances that may be known or foreseen at the time.
528. Deleted.
529. Refunds of Revenue.The figures of refunds of revenue should be deducted from
the estimated receipts under each sub detailed head and the figures for Gross Receipts
should be given net (after deduction of Refunds).
530. Authorities who should prepare the Estimates of Earnings.-The Chief
Commercial Manager of Pakistan Railways, being more in touch with the general
conditions of trade is relatively in a better position to judge the influence of the events,
likely to come, on the earnings of Pakistan Railways. The estimate of earnings should,
therefore, with advantage be prepared by him. The responsibility for preparing the
estimate of sundry heads of gross receipts should, however, devolve on the Financial
Adviser and Chief Accounts Officer, as he is in the best position to estimate the likely
outstanding.
531. Explanation of variations in Receipts.The estimates should be accompanied by a
brief narrative explanation of the figures of actual earnings for the first four months of
the current year especially if they show any pronounced change from those for the
corresponding period of the preceding year. For example, if the earnings from second /
economy class traffic have risen or fallen markedly, what in the General Manager's
5.7

CHAPTER V
opinion is the reason of so large a change in the number of passengers carried or the
average distance travelled by them; if goods traffic in certain commodities has been
exceptionally brisk or dull, what are the commodities affected and so on. Similar
explanations should be given of the figures adopted by the General Manager for the
revised estimate for the remaining period of the current year, and for the budget
estimate for the ensuing year.
532. Explanation of Special Features.A brief explanation should also be given of any
special features and other exceptional or abnormal adjustments included in the first and
second period of the current year. Such special features relating to the previous year
and the next should also be brought out clearly. The amount involved in each case
should be given.
533. Effect of New Lines.The approximate amount of increase in earnings due to the
opening of new lines, as well as the consequent increase on existing lines, should be
stated as far as possible, separately for the information of Ministry of Railways (Railway
Board).
534. Review of Traffic Outlook.These explanations are required not only to enable
Ministry of Railways (Railway Board) to judge whether the estimates are reasonable, but
also to assist them in explaining them to the National Assembly. What in fact is wanted
is a very brief review by the General Manager of the traffic outlook for the current and
ensuing years which can be used in the memorandum on the estimates of Pakistan
Railways. The actual form that this brief review should take in each year is left entirely
to the General Manager; Ministry of Railways (Railway Board) is particularly anxious
that it should not be stereotyped.
535. Summary of Revenue Receipts and Expenditure.In order to represent the
financial position of Pakistan Railways correctly, the estimates of its receipts should be
correlated with the estimates of expenditure. For this purpose, Ministry of Railways
(Railway Board) should be furnished along with the estimates for gross receipts, with a
statement summarizing the estimates of receipts and expenditure chargeable to
revenue. These should contain the figures for the previous year, the budget and revised
estimates of the current year and the budget estimates for the following year.
536. Deleted.
Working Expenses
537. The estimates of working expenses required from Pakistan Railways administration
follow structure of the Chart of Accounts (Appendix I to this Code). With a view to
facilitate the information relating to each department of Pakistan Railways being
obtained from the head of the department concerned, a separate estimate is required in
5.8

CHAPTER V
respect of each head of revenue expenditure under the major, minor and detailed
objects of the Chart of Accounts (Appendix I) in the following form:
FORM No. G. 537
Actuals
2010-11
2008-09 2009-10
1
Charged
Other than
Charged
Budget estimate 2011-12
Actuals
Description
(Account head
First 4 months
Last 8 months
code and
description) 2010-11 2011-12 2010-11 2011-12
Total
5
Estimates
Revised estimate 2011-12
10
Budget estimate 2012-13
Charged
Other than
Charged
Total
Charged
Other than
Charged
Total
Charged
Other than
Charged
Total
11
12
13
14
15
16
17
18
19
Remarks
20
Note. Years have been given for purpose of illustration.
538. Deleted.
539. The estimates of expenditure in respect of each demand should be dispatched in
triplicate, the figures shown therein being given in thousands of rupees.
540. Figures of Actuals.In preparing their estimates Pakistan Railways administration
should take care to see that the figures of actual expenditure for the preceding year
shown in the estimate agree with those reported to the Member Finance. The figures of
actual expenditure for the current year should represent the latest approximates.
541. Explanation of Differences.A brief narrative explanation should be given of the
causes (with amounts involved in each case) of any substantial differences between the
figures adopted for the revised estimate of the current year and (i) the actuals of the
previous year and (ii) budget estimates of the current year; and between the figures
adopted for the budget estimate of the ensuing year and those adopted for the revised
estimate of the current year.
542. The revised estimate for the current year and the budget estimate for the next year
should be fixed after taking into account the expenditure of the previous year and
comparing the expenditure during the first four months of the current year with the
5.9

CHAPTER V
corresponding period of the previous year and with reference to the special features of
the last three years. A full explanation of special features and any exceptional and
abnormal adjustments (with amounts involved) included in each half year of the
previous and current years as also in the next year should be given in the explanatory
note accompanying the estimates. It should be explained, wherever possible, what
items which were not originally included in the budget estimates, have now been
provided for in the revised estimate and why they could not be included in the original
budget.
543. Estimate of Employee Related Expenses.In working out the Employee Related
Expenses, Pakistan Railways administration should not make any meticulous
calculations of the emoluments to which individuals will be entitled if they continue to
hold the posts during the year. To avoid any detailed and laborious calculations, and
the submission of unnecessary information from subordinate offices the estimates of the
Employee Related Expenses should be based on past experience of their actual cost,
with due allowance for any changes either in the number or rates of pay of each
individual establishment in the year in which, or for which, the estimate is being made.
544. In the explanatory note accompanying the estimate information should be given as
to what part of the proposed expenditure represents expenditure on the permanent staff
already sanctioned, how much of the proposed increase in the next year is due to
ordinary increments, how much is new expenditure and how much for temporary
establishments.
545. Deleted.
546. Deleted.
547. Deleted.
548. Deleted.
549. Repairs and Maintenance Expenditure of Rolling stock.The budget and revised
estimates of expenditure on repair and maintenance of rolling-stock (locomotives,
carriages, wagons and coaching vehicles) included in Revenue / non-development
Demand should be supported by separate statements, showing in detail in the case of
locomotives, the estimated total engine kilometres, the number of repairs which will be
carried out during the year in mechanical workshops and in running sheds and the
average actual cost of repairs per engine kilometre during the previous year ; and, in the
case of coaching and goods stock, the average number of vehicles on the line, the
number of vehicles which it is proposed to pass through shops during the year and the
average actual cost of repair per vehicle on the line during the previous year, in
workshops and sick lines respectively. A statement showing the quantity and cost of
5.10

CHAPTER V
coal, fuel and power and the freight and handling charges thereon, should also be
submitted along with the Revised and Budget Estimates for Revenue / non-development
Demand.
550. The statement of expenditure on repairs and maintenance of Locomotives should
be in the form appended below:
FORM No. G. 550
Locomotive Class and Type
Average
Average
Equated
Average
kilometres since
number of
Total engine
engine
number of
under going last
'Standard
kilometres kilometres
Locomotives
heavy repair
locomotives
in thousands
in
on the line
(during Previous
on the line
thousands
year)
Revised Estimates, 2010-11
Locomotive type and class

Total
Budget Estimate, 2011-12

Locomotive type and class
Total
Number of
workshop
repairs
which will
be carried
out during
the year
Number of
Standard
Repairs
which will
be carried
out during
the year
Average
actual cost per
equated
engine
kilometre
(Mechanical
workshops)
during the
previous year
Average actual
cost per
Total cost
Total cost
equated engine
(Mechanical (Transportation
kilometre
Department) Department)
(Transportation
(Col. 6x
(CoI.6X
Department)
Col. 9)
Col.10)
during the
previous year
10
11
12
Total cost
(Mechanical
and
Transportation
Departments)
(Col.11+ Col.
12)
13
(Years have been shown in the form for purpose of illustration.)

Notes:
1. Unit of cost in Column 10 in Rupees.
2. Unit of cost in Column 9 in Rupees.
3. Column 3 = Column 2 * average tractive effort/20,000.
4. Column 6 = Column 5 * average tractive effort/20,000.
5. If on the known results of the first six months of the current year, or in anticipation of future
results, the average kilometre between heavy repairs and the average actual cost per equated
engine kilometre are likely to differ from the figures given in Columns 4, 9 and 10, account
5.11

CHAPTER V
should be taken of the anticipated differences in calculating the figures in Columns 11, 12 and
13 and a note should be appended stating what figures have been adopted in lieu of those in
Columns 4, 9 and 10 for the purpose of calculating (a) the revised and (b) the budget estimates in
Columns 11, 12 and 13.
6. An explanatory note should be given in circumstances when the figures in Column 7 differ
materially from the quotient of Column 5 + Column 4.
7. For the purpose of budget estimates the anticipated kilometre and cost should be shown in
Columns 4, 9 and 10.
550-A. The statement showing the quantity and cost of coal, fuel and the freight and
handling charges should be prepared in following form:
FORM No. G. 550A
(Figures in thousands)
Coal / Fuel Received
2008-09
Quantity
Revised, 2009-10
Cost (exclud- Quantit

ing freight)
y
Cost
(excluding
freight)
Freight and Handling charges

Budget, 2010-11
Quantity
Cost
(excluding
freight)
Reasons for variations

Coal / Fuel consumed (on all services including departmental)
2008-09
Revised, 2009-10
Revised, Budget
2009-10 2010-11

Stock of coal / fuel at end of
year (in tonnes / litres)
Budget, 2010-11
Cost
Cost
Cost
Quan(excluding Quantity (excluding Quantity (excluding
tity
freight)
freight)
freight)
Reasons for variations*
2008-09
Revised, Budget,
2008-09
2009-10 2010-11
Remarks
(Years have been shown in the form for purpose of illustration.)

*Increase or decrease in average price per tonne / litre may please be given. Explanation should
be given with particular reference to the actual consumption of coal / fuel in the first half year as
compared with the corresponding in the previous year and with reference to development of traffic.
5.12

CHAPTER V
Figures of excise duty on coal / fuel included in the cost of coal / fuel should be shown in a footnote.
Train Kilometres
..
..
..
Actuals. 2008-9
Revised, 2009-10
Budget, 2010-11
551. The statements showing estimates of expenditure on repairs and maintenance of

coaching and goods vehicles should be prepared separately in the following form:
FORM No. G. 551
Vehicle Class
and Type
Average
period (in
months)
vehicles
Average
were in
Number
service
of
before
vehicles
undergoing
on the
workshop
line.
repairs
(during the
previous
year)
2
Number
of
vehicles
it is
proposed
to pass
through
shops
during
the year
Average
actual cost of
repair per
vehicle on
line during
previous year
(Mechanical
Workshops)
Average actual
cost of repair
per vehicle on
line during
previous year
(Transportation
Depots)
Total cost
Total cost
Total cost
(Mechanical
(Mechanical
(Transportation
and
Department)
Department). Transportation
(Col. 2xCol.
(Col. 2xCol. 6). Departments).
5).
(Col. 7+Col.8)
Revised
Estimate
2008-09
Vehicle class
and type
Total
Budget
Estimate,
2009-10
Vehicle class
and type
Anticipated
average
period (in
months)
vehicles
will be in
service
before
undergoing
repairs.
Anticipated
average cost
per vehicle
on line.
Anticipated
average cost
per vehicle on
line.
Total
(Years have been shown for purpose of illustration.)
5.13

CHAPTER V
Notes.
(a) Vehicles in terms of 4 wheeled units. In the case of coaching stock, information should be given
separately for Passenger Vehicles" and "other Coaching Vehicles" in Columns 2 to 4 by sub-dividing the
Columns into 2 (a), 2(b), 3(a), 3(b), 4(a) and 4(b).
(b) Unit of cost of columns 5 and 6 in rupees. Figures in column 7, 8 and 9 in thousands of Rupees.
(c) If, on the known results of the first six months of the current year or in anticipation of future results, the
average period between heavy repairs, and the average actual cost of repair per wagon in Mechanical
Workshops or Transportation Depots are likely to differ from the figures given in Columns 3, 5 and & 6,
account should be taken of the anticipated differences in calculating the figures in Columns 7 and 8 and
a note should be appended stating what figures have been adopted in lieu of those in Columns 3, 5 and 6
for the purpose of calculating (a) the revised and (b) the budget estimates in Columns 7 and 8.
(d) An explanatory note should be given in circumstances when the figures Col. 4 differ materially from
the quotient of Col. 2
Co. 3 12
5.14

CHAPTER V
552. The form in which the statement showing estimates of expenditure on repairs and
maintenance of Electric Locomotives should be prepared is given below:
Total cost Workshop and running repairs

(Col. 8+Col.9).
Total cost Running repairs (Col. 4xCol.7).
Total cost Workshop repairs (Col. 4xCol.6).
Average actual cost per engine kilometre

(Transportation Department) during previous
year.
Total engine kilometres in thousands.
Average kilometres since undergoing last

heavy repair (during previous year).
Average actual cost per engine kilometre

(Mechanical Workshops) during the previous
year.
No. of Workshop repairs which will be

carried out during the year.
(Traction units on the line).
Locomotive class and type
Average No. of Locomotives.
FORM No. G. 552
Revised Estimate, 2009-10

(a) Electric locomotives.
(Separately for each class
and type)
(b) Traction equipment of
electronic multiple unit
stock.
Total
Notes.
(a) Unit of cost in Column 7 in Rupees.
(b) Unit of cost in Column 6 in Rupees. Figures in Columns 8, 9 and 10 in thousands of rupees.
(c) If, on the known results of the first six months of the current year, or in anticipation of future results,
the average kilometres between heavy repairs, and the average actual coat per engine kilometre are
likely to differ from the figures given in Columns 3, 6 and 7, account should be taken of the anticipated
differences in calculating the figures in Columns 8. 9 and 10 and a note should be appended stating what
figures have been adopted in lieu of those in Columns 3, 6 and 7 for the purpose of calculating (a) the
revised and (h) the budget estimates in Columns 8, 9 and 10.
(d) An explanatory note should be given in circumstances when the figures in Column 5 differ materially
from the quotient of Column 4:Col. 3.
5.15
10

CHAPTER V
553. The statements showing revised and budget estimates of expenditure on repairs
and maintenance of Electric Coaching vehicles should be submitted to the Ministry of
Railways (Railway Board) in the following form:
Anticip
ated
average
cost of
Worksh
op
repair
per
vehicle
on line.
Anticipa
ted
average
cost of
repairs
per
vehicle
on line
(Transpo
rtation
Depots).
Total cost (Mechanical and

Transportation and
Mechanical departments.)
Total cost (Transportation

Department).
Total cost (Mechanical

Department).
Average cost of repair of vehicle on the

line (Mechanical Workshops) during the
previous year.
Average actual cost of repair per vehicle
on line (Transportation Depots) during the
previous year.
No. of vehicles it is proposed to pass

through shops during the year.
Average period (in months) vehicles were

in service before undergoing workshop
repairs during the previous year.
Vehicle class and type
Average No. of Vehicles on the line.
FORM No. G. 553
Col. 2 x Col. 2 x Col. 7 +

Col. 5 Col. 6 Col. 8
7
Revised estimate, 2009-10

Electric multiple unit stock
(excluding traction
equipment).
(excluding traction
equipment).
Total
Budget estimate, 2010-11
(excluding traction
equipment).
(excluding traction
equipment).
Anticipat
ed period
(in
months)
vehicles
will be in
service
before
undergoi
ng
repairs.
Total
Notes.
(a) Vehicles in terms of 4wheelers.
5.16

CHAPTER V
(b) Unit of cost in columns 5 and 6 in rupees. Figures in Columns 7, 8 and 9 in thousands of rupees.
(c) If, on the known results of the first six months of the current year or in anticipation of the future results,
the average period between heavy repairs, and the average actual cost of repair per vehicle on line in
Mechanical Workshops or Transportation Depots are likely to differ from the figures given in Columns 3,
5 and 6, account should be taken of the anticipated differences in calculating the figures in Columns 7
and 8 and a note should be appended stating what figures have been adopted in lieu of those in Columns
3, 4 6 for the purpose of calculating (a) the revised and (b) the budget estimates in Columns 7 and 8.
(d) An explanatory note should be given in circumstances when the figures in Column 4 differ materially
from the quotient Column 2Column 312.
554. Lists of Credits.Ministry of Railways (Railway Board) should be furnished with a

list of the credits which are anticipated under each demand at the time when the
revised and budget estimates are framed. They should also be furnished, along with the
revised estimates, with a list of substantial excesses over the amounts of credits, which
were anticipated at the time of preparation of the budget and were provided for as such.
Items of credits such as those on account of repairs and maintenance works, which are
deducted initially from the expenditure and are not shown separately in the budget as
credits, need not be included in the list.
555. A list of credits for which no provision was made in the budget and which are of
substantial amount, likely to affect seriously the accounts of the year, should also be
furnished to the Ministry of Railways (Railway Board) along with the revised estimates.
Such credits should in no circumstances be utilized to cover excess expenditure or to
meet fresh items of expenditure.
556. Recoveries for Government Supervision.The amounts of recoveries for
Government supervision charges in respect of lines under construction, included in the
estimates of new constructions, should be shown in a foot-note below these estimates.
557. Summary of Working Expenses. Ministry of Railways (Railway Board) should be
furnished with a summary of the working expenses in Form No. G.-557 given below,
comparing, under each object head, the actuals during each of the preceding three
years, with the budget estimates and revised estimates for the current year and budget
estimates for the following year. The figures of actuals should agree with those
intimated to the Member Finance and the differences, if any, should be suitably
explained in the remarks column.
5.17

CHAPTER V
FORM No. G. 557
Minor Account Head
Code
Description
Actuals,
2007-08
Actuals,
2008-09
Actuals,
2009-10
Budget,
2010-11
Revised,
2010-11
Budget,
2011-12
Remarks
Total
Grand Total
558. Statement of Posts.The estimates of working expenses should also be

accompanied by a statement showing the particulars of additional posts provided for
newly in the budget of the following year, together with the scale of pay sanctioned for
each post, in the form given below. The statement should be prepared in two parts, viz:
(i) List of permanent posts; and
(ii) List of temporary posts which are likely to continue in existence in any part of
the budget year.
The duration of the existing sanctions should be given in each case. The details of pay,
daily allowances, personal rates of pay, etc. should be separately shown in the remarks
column. The entries in the statement should be verified by the Accounts Officer
concerned before the statement is forwarded to Ministry of Railways (Railway Board).
No Budget Order / New Item Statement will be accepted in which Employee Related
Expenses have been claimed but not duly supported with the details on the following
proforma.
FORM No. G. 558
Fund Code: ________________
Demand No.: ________________
Fund Centre (DDO) Code: ____________
Post Code
BPS
Fund Description: _________________________

Demand Description: _________________________
Fund Centre Description: ________________________
Designation
Total
Number of Posts
Filled in
Vacant
Remarks
Total:
5.18

CHAPTER V
559. Deleted.
560. Deleted.
Interest Charges
561. The estimates of interest charges are framed in the Ministry of Railways (Railway
Board), under the respective object heads detailed in the Chart of Accounts (Appendix I
to this Code).
562. Deleted.
New Constructions and Open Line Works
563. Rolling-stock Program.The detailed instructions for the preparation and
submission of rolling-stock program are contained in Chapter XV of the Pakistan
Railways Code for the Mechanical Department (Workshops).
564. Works Program.The works program should be prepared in accordance with the
instructions embodied in Chapter XXI of the Pakistan Railways Code for the Engineering
Department.
565. New Constructions and Open Line Works.The revised estimates for the current
year of expenditure on new construction and open line works should be prepared and
submitted to Ministry of Railways (Railway Board) in accordance with the detailed
instructions contained in Chapter XXI of the Pakistan Railways Code for the Engineering
Department and Chapter XV of the Pakistan Railways Code for the Mechanical
Department (Workshops).
566. Deleted.
567. Deleted.
568. Deleted.
569. Deleted.
570. Deleted.
571. Deleted.
5.19

CHAPTER V
572. Stores Transactions and Manufacture Operations.The revised and budget
estimates of Stores Transactions and Manufacture Operations should be prepared in
accordance with the instructions contained in Chapter XXXI of the Pakistan Railways
Code for the Stores Department and Chapter XV of the Pakistan Railways Code for the
Mechanical Department (Workshops), respectively.
Payment of Commuted Value of Pensions
573. The revised and budget estimates of payments on account of commuted value of
pensions should be submitted to the Ministry of Railways (Railway Board) in same form
as other revenue expenditure as per instructions given in Budget Call Circular.
INTEREST ON ADVANCES BY FEDERAL GOVERNMENT AND INTEREST ON DEBT
574. The estimates of interest should be submitted in the form shown below, the figures
being shown in thousands of rupees:
FORM No. G. 574
(Rupees in Thousand)
Revised Estimates current year
Heads of Account
Actuals
Last
Year
Budget Estimates next

year
Total
Last
First
eight
four
Asmonths
months
proposed
As accepted
by Ministry
of Railways
(Railway
Board)
As
proposed
As accepted
by Ministry
of Railways
(Railway
Board)
Remarks
(1)
(v) Loss or gain by
exchange.
(vi) Deduct
Refunds.
(2) Interest
(i) On advances to
Govt. servants
5.20

CHAPTER V
Public Account
575. These estimates are required by Ministry of Railways (Railway Board) in the
following form:
FORM NO. G.575
(Figures in thousands of rupees)
Budget
Estimates
next year
Withdrawals
Receipts
Withdrawals
Total
Receipts
Withdrawals
Last 8
Months
Receipts
Withdrawals
First 4
months
Receipts
Withdrawals
Heads of Account
Receipts
Actuals
last year
Remarks
(iii) General Provident Fund.

(v) Staff Benefit Fund.
(vi) Other Deposits
(vii) Trust Accounts
Loans, Advances and Deposits

576. The revised and budget estimates of advances should be submitted to Ministry of
Railways (Railway Board) in the following form:
FORM NO. G.576
Payments
Recoveries
Payments
Total
Recoveries
Recoveries
Payments
Last 8
Months
Payments
First 4
months
Recoveries
Payments
Head of Account
Recoveries
Actuals
last year
(Figures in thousands of rupees)

Budget
Estimates
next year
Remarks
Loans and Advances to

Government Servants
(i) for House Building
(ii) for Motor Cars
(iii) for other
Conveyances
(iv) for Passages
Total
5.21

CHAPTER V
Remittance Transactions
577. The estimates of remittance transactions should be submitted to Ministry of
Railways (Railway Board) in the detail shown in the following form. The estimates
should be framed, as far as possible, in conformity with those of the other party to the
transaction, and wherever there are any important differences which it is not possible to
reconcile, the differences should be specifically mentioned in the explanatory notes to
the estimates. The figures in the estimates should be shown in thousands of rupees.
FORM No. G. 577
Debits
Debits
Total
Credits
Debits
Last 8 Months
Credits
Debits
Credits
Debits
First 4 months
Credits
Heads of
Account
Budget Estimates
next year.
Credits
Actuals
last year
Remarks
State Bank
Deposits
5.22
PAKISTAN RAILWAYS

CHAPTER VI
20 October, 2011
9.1
CHAPTER VI
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
INTRODUCTORY
6.1
601
APPROPRIATION ACCOUNTS OF PAKISTAN RAILWAYS 6.1

FORM OF ACCOUNTS AND DATE OF SUBMISSION
602 606
(603 604 Deleted)
FIGURES TO BE EXHIBITED IN THE ACCOUNTS
6.2 6.3
607
EXPLANATION OF VARIATIONS
6.3
608 613
RE-APPROPRIATION
6.4
614
SAVINGS DUE TO POSTPONEMENT OF EXPENDITURE OR 6.4

ABANDONMENT OF SCHEMES
615
UNANTICIPATED CREDITS
6.5
616
UNADJUSTED ASSETS AND LIABILITIES OF SPECIAL

SCHEMES OR PROJECTS
6.5
617
OFFICES CLOSED OR TRANSFERRED TO ANOTHER

DEPARTMENT OR GOVERNMENT
6.5
618
PURCHASE OR DISPOSAL OF IMMOVABLE PROPERTY
6.5
619
STORES AND WORK-IN-PROCESS
6.5
619A
CONSULTATION WITH THE EXECUTIVE
6.5
620
LOSSES
6.6
621 622
BALANCE SHEET AND PROFIT AND LOSS ACCOUNT OF

PAKISTAN RAILWAYS
6.6
623 626
(624, 627 635
Deleted)
STATEMENT OF IRREGULAR RE-APPROPRIATIONS
6.7
636
13
CHAPTER VI
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
LIST OF UNANTICIPATED CREDITS
6.7
637
STATEMENT OF UNDERCHARGES
6.7
638
STATEMENT OF REMISSIONS AND ABANDONMENT OF

CLAIMS TO REVENUE
6.8
639
STATEMENT OF MISCLASSIFICATIONS
6.8
640
(641 Deleted)
STATEMENT OF EXPENDITURE ON STRATEGIC LINES
6.8
642
PERCENTAGE OF WORKING EXPENSES TO EARNINGS
6.9
642-A
(643 Deleted)
STATEMENT OF OPEN LINE WORKS
6.9
644
REVIEW OF WORKS PROGRAM
6.10
645
STATEMENT OF EXPENDITURE ON WORKS MET OUT OF

PROVISION FOR EMERGENCIES
6.10
646
STATEMENT OF CREDITS TO CAPITAL FOR RETIRED

ASSETS
6.10
647
STORES ACCOUNT
6.11
648
STATEMENT OF STORES TRANSACTIONS
6.11
649
STOCK VERIFICATION
6.13
650
SUMMARY OF ACCOUNTS
6.13
651
CERTIFICATE OF SANCTIONED EXPENDITURE AND

STATEMENT OF UNSANCTIONED EXPENDITURE
6.13 6.16
652 654
EXPENDITURE OF PREVIOUS YEARS UNDER OBJECTION
6.16
655 657
14
CHAPTER VI
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
EXPENDITURE OF CURRENT YEAR UNDER OBJECTION
6.16 6.17
658 659
ESTIMATES PROVISIONALLY ACCEPTED BY STATUTORY

AUDIT
6.17 6.18
660 672
(662 670 Deleted)
MAIN CONTENTS
6.18
673
SUPPLEMENTARY STATEMENTS
6.20
674
RECONCILIATION WITH THE FINANCE ACCOUNTS AND

FINANCIAL STATEMENTS
6.20
675
SUBMISSION TO AUDIT
6.20
676 677
(678 679 Deleted)
REVIEW OF APPROPRIATION ACCOUNTS
6.21
680
EXAMINATION BY PUBLIC ACCOUNTS COMMITTEE
6.22
681 682
15

CHAPTER VI
Introductory
601. The statements which are prepared for presentation to the Public Accounts
Committee, comparing the amount of actual expenditure with the amount of grants
voted by the National Assembly and appropriations sanctioned by Prime Minister, are
called Appropriation Accounts. The Financial Adviser and Chief Accounts Officer is
responsible for preparation of Appropriation Accounts as prescribed by the Auditor
General of Pakistan, on behalf of the Controller General of Accounts, under section 7 of
the Controller General of Accounts (Appointment, Functions and Powers) Ordinance,
2001. The Appropriation Accounts of Pakistan Railways are signed by the Secretary /
Chairman, Ministry of Railways (Railway Board) and Member Finance, Ministry of
Railways (Railway Board) and transmitted to the Director General Audit, Railways who
has been entrusted by the Auditor General of Pakistan, with the duty of reporting
thereon.
Note 1. Deleted.
Note 2 . Deleted.
Appropriation Accounts of Pakistan Railways

602. Form of Accounts and date of submission.By the prescribed date the Controller
General of Accounts with the assistance of Financial Adviser and Chief Accounts
Officer will send the Appropriation Accounts to the Auditor General of Pakistan on the
format approved by Auditor General of Pakistan. The format of Appropriation Accounts
of Pakistan Railways as approved by the Auditor General of Pakistan is given in
Annexure A to this code. Steps should be taken to ensure that the dates for the
submission of the advance and audited copies of the Appropriation Accounts and of the
other statements are scrupulously observed. Any information required by Audit in
connection with the accounts should be promptly furnished to the audit officers so that
there may be no delay on their part in returning the accounts duly audited and certified
by the due dates. It should also be borne in mind that the references made by the
Member Finance in respect of corrections and obscure or unintelligible explanations
should be promptly replied to and in no case should the replies thereto be delayed
beyond a fortnight of the receipt of the references. In order that there may not be any
delay in the receipt of audited copies of the changes that are made in the Appropriation
Accounts as a result of the comments made by the Member Finance, the statements of
such changes should be simultaneously furnished to the Statutory Audit Office in the
consequence of the Director General Audit, Railways observations on the
Appropriation Accounts should at the same time, be reported to the Member Finance.
Amendments to the Appropriation Accounts and corrections in the annexures should be
advised as soon as they are known but not later than the date prescribed by the
competent authority.
6.1

CHAPTER VI
603. Deleted.
604. Deleted.
605. The head surrenders or withdrawals within grant is an adjusting head and is
intended for voted grants only. It has been provided to record the amounts withdrawn
or surrendered within the grant. The entry against this head neutralizes the effect of
reductions made under other heads due to withdrawal or surrender of authorized
provision; and the total final column represents the provision sanctioned by the
National Assembly under the grant concerned.
606. The appropriation account of each grant should be prepared in the detail shown in
the prescribed Form. The expenditure charged to Capital / Development and Revenue /
non-development should be shown separately. Other than Charged and Charged
figures should also be given separately under each detailed head. The amount of
reserve kept by the General Manager or other sanctioning authority should be shown
against the head surrenders or withdrawal within the grant.
607. Figures to be Exhibited in the Accounts. (1) The figures of original grant or
appropriation to be exhibited in the appropriation accounts should be those shown
against the railway in the Public Sector Development Programme (PSDP) for Grants as
voted by the National Assembly in the case of Other than Charged grants and
sanctioned by the Prime Minister in the case of Charged appropriations. In those cases
where no specific amounts appear against the railway in Public Sector Development
Programme Grant, the figures communicated by Ministry of Railways (Railway Board)
through Budget Orders should be shown. The figures of final grant or appropriation
should be those as finally sanctioned by Ministry of Railways (Railway Board) before
the close of the financial year. The figures of actual expenditure appearing in the
appropriation accounts should agree with those shown in the annual accounts of the
railway. In exhibiting actual expenditure in the appropriation accounts, it should be
borne in mind that the expenditure as actually recorded in the accounts should be
shown against the appropriate detailed head of the grant, irrespective of the detailed
head of the grant under which provision for such expenditure was made in the budget.
In the appropriation accounts of development / Public Sector Development Programme
Grant, separate figures of expenditure should be shown under the various development
/ Public Sector Development Program projects / schemes.
(2) The figures of Supplementary Grants in the case of Other than Charged
expenditure to be shown in column 4 of the Appropriation Accounts should be those
which are voted by the National Assembly for each detailed head of demands for
grants. These figures are specifically mentioned in the letters sanctioning modified
allotments and should be exhibited as such in the Appropriation Accounts against the
6.2

CHAPTER VI
detailed heads concerned. The subsequent modification of the allotment, if any, are
made by re-appropriation and should not affect the figures of Supplementary Grants for
exhibition in the Appropriation Accounts.
Notes on the Accounts
608. Explanation of Variations. Under the detailed heads of the appropriation
account of each grant (as given in Paragraph G. 602.), should be given notes explaining
the causes of variation between the original grant or appropriation and the final grant or
appropriation and also between the final grant or appropriation and the actual
expenditure of the year. Separate explanations should be given in the form of notes
under each detailed head of variations between the original grant or appropriation and
the actual expenditure in cases in which the differences have been left unexplained
under the operation of the limits in paragraph 609 G. In the account of development /
Public Sector Development Program Grant, the variation under various development /
Public Sector Development Program projects / schemes should be explained separately.
Amounts relating to several causes should also be mentioned separately.
609. If the variations are not more than 5% of the grant, both in the case of
development / non-development expenditure, no explanation is necessary. If, however,
the net excess or saving under any detailed head falls within the aforesaid limits, but is
made up of plus and minus variations exceeding those limits, the causes of such
variations should also be mentioned.
Note.The relevant rules presently being followed as laid down in the Appropriation Accounts of
Pakistan Railways, 2008-09 on page 1, are as follows:
(a) Explanations for savings: No explanation will be required for savings up to 5%

both in respect of development and non-development expenditure.
(b) Explanations for excesses: No explanations will be required for excesses up to
Rupees 5,000 in case of non-development expenditure and up to Rupees
10,000 in case of development expenditure, subject to over-riding provision
that all excesses in the sum total of a grant are required to be explained without
any exception.
610. When an excess or saving is due to expenditure having been booked under a grant
or a detailed head of a grant other than that under which provision was sanctioned,
suitable explanation should be given under both the grants or both the detailed heads
of the grants affected. In other words, the effect of the following the correct
classification in Accounts under heads different from those under which provision was
made in the budget, should invariably be brought out in the explanation for variations
under the grants concerned.
6.3

CHAPTER VI
611. If a number of variations in appropriation accounts are due to the same cause or
causes, the total effect of the cause or causes should be stated in a comprehensive note
in the one place, reference to which should be given in the explanations under the
several grants.
612. Brief explanations of variations under each grant as a whole, showing the principal
causes for the excess or the saving with the amount involved under each cause, should
be furnished in a separate note at the end of the account.
613. When a variation under a detailed head cannot be explained in a note of
reasonable brevity, the explanation should be included in an appendix, a reference to
this being made in the note below the detailed head. In all cases, definite reasons for
the excess or saving should be given, bringing out clearly why the particular event
leading to the variation could not be foreseen at the time of the preparation of the
budget and revised estimates and what special circumstances arose subsequently
leading to the unexpected variation. In the case of an excess, it should also be
mentioned why the expenditure could not be postponed.
614. Re-appropriation. If there were savings under certain detailed heads of a grant
which could be re-appropriated to other detailed heads to cover excess thereunder, and
an order of re-appropriation was not passed by the competent authority, reasons for the
failure to do so should be explained. Similarly, if any re-appropriation have been
unnecessarily made, or have been made under a detailed head under which there is no
saving or insufficient saving, the circumstances in which such re-appropriations were
made, should be explained.
615. Savings due to Postponement of Expenditure or Abandonment of Schemes. Any
savings due to the postponement of expenditure or of the discharge of a liability should
be distinguished from those due to abandonment of schemes, economy in expenditure,
retrenchment or other similar causes. If a service or work, for which provision was
made in the budget, is deliberately abandoned, in order to make funds available for
expenditure, for which no provision was made, the fact should be mentioned.
616. Unanticipated Credits. Explanations of variations under the detailed heads
should bring out clearly the amount of unanticipated credits which have been adjusted
in the accounts for the year and included as such in the statement of unanticipated
credits required to be appended to the appropriation accounts under paragraph 637.
617. Unadjusted Assets and Liabilities of Special Schemes or Projects. On the
completion of a special scheme or other temporary object of expenditure, which is of
appreciable importance, suitable remarks regarding its unadjusted assets and liabilities
6.4

CHAPTER VI
should be made in the note below the relevant detailed heads. If any stores or other
property were acquired by charge to the grant for the scheme, the actual or intended
disposal of such property should be explained and any deficiencies noted or losses
incurred should be mentioned.
618. Offices closed or transferred to another Department or Government. When an
institution or a department has been closed or transferred to another department or
Government the effect of the closure or transfer upon the accounts should be indicated.
619. Purchase or Disposal of Immovable Property. When any important immovable
property is purchased, relinquished or exchanged for other property, such details of the
transactions as may be known should be incorporated in the note below the relevant
detailed heads. Thus, in the case of a sale, particulars of original cost may, if available,
be given and compared with the sale proceeds and with any estimates which may have
been included in a project estimate.
619-A. Stores and Work-in-Process. The variations under the heads, Stores and
Work-in-Process on account of the revision of programs, delay in the supply of
material, etc. which affect the heads Railways Rolling-stock and Infrastructure and
track Work, etc. should, wherever possible, be reflected in the explanation for
variations under the heads concerned. The compensating variations under the heads
Store and Work-in-Process on account of issue of stores from the former to the latter
or vice versa, should also be clearly brought out in the explanations.
620. Consultation with the Executive. All explanations of variations, of inability to
make timely re-appropriations, and of wrong and unnecessary re-appropriations should
be drafted in close consultation with the controlling authorities and should be precise
and informative. Vaguely worded explanations, such as saving is due to over
estimation or excess is due to under-estimation should be avoided. Endeavour should
be made to anticipate and meet comments which the reporting officer may be expected
to offer.
621. Losses. All items of losses, which are booked in the accounts as losses, and of
writes-off of overpayments, etc. which are treated as losses, should be exhibited in the
notes to the Appropriation Accounts of each grant with the amount in units of Rupees.
Items costing Rupees 5,000 each or more should be listed individually and those below
Rupees 5,000 and above due to flood damages, earthquakes and accident, etc. should
be lumped together and shown as such in the foot-note to the grant concerned instead
of listing out each item of such losses separately. Losses on account of impairment of
stores and stock verification, etc., should generally be shown in the notes. Such items as
are not mentioned therein, being below the limit up to which they are required to be
mentioned, should, however, be included in the notes to the Appropriation Accounts.
6.5

CHAPTER VI
Pakistan Railways, 2008-09 are on page 108.
622. In cases of losses and writes-off and remissions or abandonment of claim to

revenue except in case of items of wharfage and demurrage, complete information
giving full particulars of all cases amounting to Rupees 10,000 each or more, which are
individually listed, and a brief statement of the circumstances which led to loss, etc.,
should be furnished. Similarly information should also be supplied in respect of items of
losses shown in the foot-notes to the Accounts, such as physical losses of stores due to
thefts, pilferage, etc., and losses on auction sales, etc., which may not be regarded as
due to the normal wastage unavoidable in the working of Pakistan Railways.
Subsidiary Statements and Accounts

623. Balance Sheet and Profit and loss Account of Pakistan Railways. The
appropriation accounts should be supported by a balance sheet and a profit and loss
account of the railway.
624. Deleted.
625. The balance sheet should be prepared in the Form prescribed in paragraph 1202A (Code for the Accounts Department). It should be accompanied by an audit report
issued by Auditor General of Pakistan.
626. The profit and loss account should be prepared in the Form as prescribed in
paragraph 1202-A (Code for the Accounts Department).
627. Deleted.
628. Deleted.
629. Deleted.
630. Deleted.
631. Deleted.
632. Deleted.
633. Deleted.
6.6

CHAPTER VI
634. Deleted.
635. Deleted.
636. Statement of Irregular Re-appropriations. A list showing cases of irregular reappropriations made during the year should be attached to the Appropriation Accounts.
The grants affected and the amounts (in thousands of rupees) involved in each case,
with brief particulars, should be distinctly shown in that list.
637. List of unanticipated credits. The Appropriation Accounts should also be
supported by a list of unanticipated credits showing the grants affected, brief particulars
of the items and the amounts in thousands of rupees. This list should include all items of
unanticipated credits actually accounted for during the year with the amount relating to
each item, and should be prepared in two partsone showing items of unanticipated
credits which were anticipated and reported to the Ministry of Railways (Railway Board)
at the time of revised estimates and the other showing the items which were not at all
anticipated. In both the parts, the amount as actually booked in the accounts should be
stated.
638. Statement of Undercharges. A statement showing the undercharges, detected
either by the Accounts or the Audit Department and recovered, should also be
appended to the Appropriation Accounts in the form given below. Individual items of
undercharges amounting to Rupees 400 and below in the case of goods earnings and
Rupees 20 and below in the case of coaching earnings which are not debited to stations
should, however, be excluded from this statement and the statement of remissions and
abandonment of claims to Revenue (paragraph 639) and the fact should be explained in
a foot-note in both these statements.
Note.The minimum fare of 2nd class is Rupees 20 and minimum charges in case of goods are Rupees
400.
6.7

CHAPTER VI
FORM No. G. 638

STATEMENT OF UNDERCHARGES DETECTED BY ACCOUNTS AND AUDIT AND
RECOVERED DURING THE YEAR _______
(In unit of Rupees)
Total
Amount of
Amount of
Amount of
under
Amount of
Total amount of
Total
undercharges
Outstandi
Charges
under
undercharges amount of Percentage
Outstanding
ng under
Pertaining to
undercharges
Charges
discovered by
earnings of undercharges
previous
at the end of
detected
Accounts and
audited charges to Recovered Written
up to the
years
the year
during the
Audit excluding during the earnings during the off during
end of the
withdrawn
year.
those withdrawn
year
year
the year
previous
during the
year
year
1+2-3=4
639. Statement of Remissions and Abandonment of Claims to Revenue. The

Appropriation Accounts should also be supported by a statement showing remissions
and abandonment of claims to Revenue during the year. Items of Rupees 10,000 and
above should be shown separately from other items with brief particulars, while items
below Rupees 10,000 should be lumped together, where several items are lumped
together, the number of the items so lumped should also be indicated.
Note. The relevant rules presently being followed as laid down in the Appropriation Accounts of
640. Statement of Misclassifications. Another statement showing items of

misclassifications and other important mistakes, either detected by the Accounts Office
or by Statutory Audit, should also be appended to the Appropriation Accounts. This
statement should include items amounting to Rupees 10,000 each or more and should
bring out the information regarding the grants or heads affected, brief particulars of the
misclassification and the amounts involved (in thousands of Rupees).
Note. The relevant rules presently being followed as laid down in the Appropriation Accounts of
641. Deleted.
642. Statement of Expenditure on Strategic Lines. In respect of the strategic lines, two
statementsone showing working expenses and other revenue charges, and the other
showing expenditure on open line works met from Capitalshould also be appended
to the appropriation account by detailed object wise.
6.8

CHAPTER VI
NOTE. Other than Charged and Charged figures should be given separately under each head and the
amounts shown in thousands of rupees.
642-A. Percentage of Working Expenses to Earnings. A statement showing percentage

of working expenses to earnings in respect of the entire system should also be submitted
with the Appropriation Accounts. This statement should contain brief notes explaining
the variations in the percentage for the year as compared with that for the previous
year.
The percentage should be worked out on the following basis:
Percentage =
Total Revenue Expenditure for the year (cash / accrual basis)

Total Revenue for the year (cash / accrual basis)
X 100
643. Deleted.
644. Statement of open line works. (1) The Appropriation Account of Development /
Public Sector Development Programme Grant , should be supported by a statement, in
the prescribed form in respect of each open line work (Development / Public Sector
Development Program project / scheme). It should be prepared in two parts, Part A
showing the variations between original and modified appropriation and expenditure
during the year, and Part B showing variations between original sanctioned estimate
and total expenditure in respect of works (Development / Public Sector Development
Program project / scheme) completed during the year. The figures against each work
(project / scheme) under the various columns should be the combined figures for
Development / Public Sector Development Program expenditure which should be net
after including the figures of credits for released materials.
(2) Part A of the statement should include works completed during the year and
mentioned in Part B. In the remarks column of Part A of the statement large variations of
the outlay to the extent of 5 per cent, or Rupees 100,000, whichever is less, as
compared with original appropriations and also with modified appropriations should be
explained in brief.
(3) In the remarks column of Part B of the statement, the excess or saving in the
original estimate should be explained in detail bringing out inter alia the causes leading
to the excess or saving and the reasons for the delay in its regularization, and in the
case of original estimate being revised, reference should be made to the date and extent
of, and the reasons for, the revision. The year in which the original estimate was
sanctioned should also be mentioned.
6.9

CHAPTER VI
645. Review of Works Program. A narrative report, which should give (i) brief
explanations of the variations in the program of works (projects / schemes) originally
provided for and (ii) a detailed review of the works included in the statement, should be
sent to the Member Finance so as to reach him by the prescribed date. The review
should:
(a)
examine the extent to which the program of works, for the execution of
which the original demand had been sanctioned, was adhered to during
the year and the reasons for the departures therefrom, if any, if they are
substantial;
(b)
show instances, if any, where appropriations were diverted to purposes

other than those for which they had been originally sanctioned, and the
reasons therefore;
(c)
indicate how the original appropriation to works actually carried out

compared with the actual expenditure, giving the reasons for the
variations; and
(d)
compare between the total cost of works contemplated during the year and
the original estimated costs with reference to which administrative
approval was obtained, explaining the reasons for variations.
646. Statement of Expenditure on works met out of provision for emergencies. The
Appropriation Account of development / Public Sector Development Program grant
should also be supported by a statement showing works provision for which has not
been made specially in the budget but the expenditure on which was met out of the
provision made for emergencies in the budget. The amount relating to various works
(projects / schemes) should be shown separately in the statement.
647. Statement of Credits to Capital for Retired Assets. A statement should also be
attached showing the total amount under each project / scheme of development grant
which has been credited to Development / Public Sector Development Program project
/ scheme as a result of writing off the cost of retired assets.
648. Stores Account. The account of Development / Public Sector Development
Program grant should also be supported by a Stores Account comprising the following
information:
(i) Statement of stores transactions.
(ii) The result of stock verification, if any.
(iii) The agency employed for such verification.
6.10

CHAPTER VI
649. Statement of Stores Transactions. (1) The statement of stores transactions should
be prepared in the form appended and should include the entire stores transactions
relating to both open line and new constructions, figures relating to commercial and
strategic sections being given separately. Under column 10 should be shown items
which are generally credited to Write off of Inventories by debit to Stores, Spares and
Loose Tools. In case the amounts relating to impairment, shortage, etc., to be shown
under column 13 are over Rupees 100,000 or 1 per cent of the balance, whichever, is
less, explanations, in support thereof should be furnished. In a foot-note to the
statement, reasons for the variations between the opening and closing balances of stores
should be briefly stated.
(2) The figures to be shown under the columns Receipts and Issues of the Stores
Account should represent actual receipts and issues of Stores, which have been
adjusted through the detailed head Stores, spare and Loose Tools. In other words, the
figures under Receipts and Issues should not include the figures of Stores purchased
and issued direct to works.
(3) All items of impairment, shortage, etc., of stores should be shown on the issue
side and no figures on this account should be shown on the receipt side under the head
Unaccounted for increases, etc.. The figures shown under the column impairment,
shortage, etc., on the issue side of the Stores Account, should include all items of losses
of stores in stock, whether adjusted or not. Any items of losses on stores purchased and
issued direct to works should only be exhibited in the foot-notes to the Appropriation
Accounts of the grants concerned. Differences in the rates of articles manufactured for
stock purposes should not, however, be treated as losses to be shown under the column
impairment, shortage, etc.
(4) On the issue side of the Stores Account the column Other credits corresponds
to that of Other debits on the receipt side. This column should show such items of
credits as cannot be exhibited under any one of the other columns. It should include
credits of miscellaneous nature which can neither be treated as issues nor impairment
of stores, etc. such as deficiencies in the rates of manufactured articles. Excesses in the
rate of articles manufactured for stock purposes should be exhibited on the receipt side
of the Stores Account under the column Other debits.
(5) In the regular account the adjustments in clearance of items from the Write off of
Inventories Account should be made by debits and credits to the Write off of Inventories
Account.
(6) (a) The figures shown under the Total Debits and Total Credits in the Stores
Account, should be reconciled with the figures of debits and credits for the year in the
6.11

CHAPTER VI
General Books under the head Stores, and the difference arising out of the pro forma
inclusion in the Stores Account of the figures of losses due to impairment, shortage,
etc., actually adjusted in the books shown on the issue side of the account in
accordance with the instructions in sub-paragraph (3) above, should be explained in
foot-notes.
(c)
Similar foot-notes may be given to reconcile the figures of losses shown

under the column Impairment, shortage, etc. in the Stores Account with those
shown under the column Impairment in the Write off of Inventories Account.
FORM No. G 649
(Rupees in Million)
STATEMENT OF STORES TRANSACTIONS

Opening Balance
Ordinary
stores
Stores for
special
works
Surplus
stores
Receipts
Total
Imported
Stores
Local
Stores
Receipts
Total
debits
11
Receipts from
Material
manufacture returned form
into stores
works
Issues
Issue other
Issue of
than Fuel & Fuel and
Rationing Rationing
12(a)
12(b)
Other
debits
Unaccounted
for increases,
shortage in
issues, etc.
10
Closing Balance
Total
Impairment
shortage, etc.
12(c)
13
Other Total Ordinary

credits credits
stores
14
15
16
Stores for
special
works
17
Surplus
Total
stores
18
650. Stock Verification. The statement showing the results of stock verification of
stores referred to above should be prepared in the form given on next page.
6.12
19

CHAPTER VI
FORM No. G. 650

STATEMENT SHOWING RESULTS OF STOCK VERIFICATION OF STORES
DURING_______
Rupees in Million
Result of stock verification
Opening
balance
Surplus +
Deficiency -
Net surplus + or
deficiency -
Amount
adjusted
during the
year
Closing
balance
(unadjusted
amount at the
end of the
year)
Percentage of net
surplus + or
deficiency during
the year to total
issues during the
year
Miscellaneous items
Opening
balance
Surplus +
Deficiency -
Net surplus + or
deficiency -
Amount
adjusted during
the year
Closing
balance
10
11
12
13
651. Summary of Accounts. The Appropriation Accounts should be accompanied by

a summary in the prescribed form.
652. Certificate of Sanctioned Expenditure and Statement of Unsanctioned
Expenditure. A certificate should be furnished to the Member Finance by the
prescribed date to the effect that all expenditure included in the appropriation accounts
has been sanctioned by competent authority with the exception of items detailed in the
statement of unsanctioned expenditure (Annexure A to the Appropriation Accounts)
which should accompany the certificate in the form given on next page:
6.13

CHAPTER VI
FORM No. G. 652

STATEMENT OF UNSANCTIONED EXPENDITURE
The table below shows the distribution of the outstanding unsanctioned expenditure on the
31st July ________ classified according to the period to which they relate and compares the
total outstanding on the 31st July of the previous year.
Want of Estimate
S.
No.
Particulars
(Rupees in Million)
Items of objection
Items of objection
Items of objection
Items of objection
amounting to Rupees
amounting to Rupees amounting to less
amounting to less than
0.1 Million each or
0.1 Million each or
than Rupees 0.1
Rupees 0.1 Million each
more
more
Million each
Previous Year
Current Year
Number
Amount
Number
Amount
Number
Amount
Number Amount
3
4
5
6
7
8
9
10
*1. Relating to earlier than previous year.

2. Relating to previous year.
3. Relating to the year concerned.
4. Total.
Excess over Estimate

Items of objection
Items of objection
amounting to Rupees 0.1 amounting to less than
Million each or more
Number
11
Previous Year
Amount
Number
12
13
Amount
14
Items of objection
amounting to Rupees 0.1
Number
15
Items of objection
amounting to less than
Current Year
Amount
Number
16
17
Amount
18
Miscellaneous Irregularities
Items of objection
Items of objection
Number
19
Previous Year
Amount
Number
20
21
Amount
22
Items of objection
Items of objection
Number
23
Current Year
Amount
Number
24
25
Amount
26
6.14

CHAPTER VI
Statistics of Expenditure under objection.

1. Total amount of Expenditure admitted in internal check during the year under review.
Rupees-------------.
2. Total amount placed under objection during the year under review Rupees ____________
3. Percentage of objectionable expenditure to expenditure admitted in internal check.
4. Percentage for the preceding year, similar to 3 above.
653. In preparing the statement of unsanctioned expenditure referred to above, the

following instructions should be borne in mind, viz.:
(a) An item of objection should be classified as amounting to Rupees 0.1 Million or
more and less than Rupees 0.1 Million (vide Form No. G.652) according to the total
amount of expenditure placed under objection to the end of the year.
(b) The amount to be exhibited against each of the three divisions, viz.:
(i) relating to earlier than previous year,
(ii) relating to the previous year, and
(iii) relating to the year concerned,
is the amount of the outstanding objectionable expenditure which was incurred during
the periods concerned. Thus the expenditure incurred on a work to end of, say 200809, which is still held under objection at the time when the statement for 2010-11 is
under compilation, will be shown against line one under the column current year,
viz. 2010-11. The expenditure incurred and held under objection on the same work
during 2009-10, if any, will be shown against line two, and similarly expenditure
incurred and held under objection same work during 2010-11 against line three. In
such cases, the same work might count as three items, one against each line.
(c) The information to be shown under the column previous year should be the
same as shown in the column for the year under review in the statement issued in the
previous year.
(d) In the foot-note showing statistics of expenditure under objection and its
percentage to total expenditure admitted in internal check (vide Form No. G.652), the
expenditure to be shown against item 2 should be the total expenditure placed under
objection during the year under review and still under objection on the 31st July of the
year following. This figure should agree with the total figures shown against line three
of the statement in the column for the year under review. The amount of total
expenditure audited, for the purpose of the percentage given in the foot-note, should be
the total expenditure as shown in the summary of the Appropriation Accounts.
6.15

CHAPTER VI
654. The statement of unsanctioned expenditure should be accompanied by the

following subsidiary statements, showing detailed information in respect of items
remaining unsanctioned up to the 31st July:
(i)
Statement showing amount of expenditure held under objection relating

to earlier than previous year, and to previous year.
(ii)
Statement showing amount of expenditure held under objection relating

to the year under review.
(iii)
Statement showing the number of items of works, estimates for which

have been passed provisionally by Statutory Audit Office.
655. Expenditure of previous years under objection. The statement of expenditure

held under objection relating to earlier than previous year and to previous year should
be prepared in the detail shown in the form given below:
FORM NO. G. 655
Amount (Under Objection)
Accounting
Unit /
Division
Department
/ Spending
Unit
Particulars
Earlier
than
Previous
Year
Previous
Year
Total
Month in
which
unsanctioned
expenditure
was first
incurred
Remarks
NOTE.The details regarding items relating to works Excess over Estimate and Miscellaneous
Irregularities should also be given in the same manner.
656. In Form No. G. 655, details of those works only, which are shown in the
statement of unsanctioned expenditure (Form No. G.652) under the column headed
current year, are required to be given. The details shown in this form will support the
figures exhibited against lines one and two of Form No. G. 652 under the column
headed current year. Amounts should be shown in this form in million of rupees.
657. In the remarks column of Form No. G. 655, the delay in regularizing the items
with proper sanction should be explained in each case, giving out clearly the reasons
why the items could not be cleared.
658. Expenditure of current year under objection. The detail in which the statement
of unsanctioned expenditure relating to the year under review should be prepared is
given in the form appended.
6.16

CHAPTER VI
FORM NO. G. 658

Name of
Railway
Division
Particulars
Items relating to works

Items of objection amounting to Rupees
0.1 Million or more.
Amount
placed under
objection
Remarks. (The reasons for

delay in regularizing the
expenditure to be explained
clearly)
Rupees
Items of objection amounting to less than

Rupees 0.1 Million each.
659. In Form No. G. 658 also, details of those works only should be given which are
shown in the statement of unsanctioned expenditure (Form No. G. 652) under the
column headed Current year and the details in this form should support the figures
exhibited against line three of Form No. G. 652.
660. Estimates Provisionally Accepted by Statutory Audit. The statement of works the
estimates for which have been passed provisionally by Statutory Audit Office, should be
prepared in the following form:
FORM No. G. 660
Number of Estimates
Remarks
Relating to earlier than previous year

Relating to previous year
Relating to the year concerned
The expenditure on works, the estimates of which have been sanctioned under
paragraph 945 of the Pakistan Railways Code for the Engineering Department, remains
technically under objection until the allocation is finally settled, and should, therefore,
be included in the objectionable items register and in Appropriation Accounts. But such
expenditure cannot be regarded as unsanctioned expenditure and would not be
required to be exhibited in the Appropriation Accounts.
661. In Form No. G. 660, the number of works the estimates for which have been
passed provisionally by Statutory Audit Office, should only be stated, with brief reasons
in the remarks column for the delay in passing the estimates finally.
6.17

CHAPTER VI
662. Deleted.
663. Cancelled.
664. Cancelled.
664-A. Cancelled.
665. Deleted.
666. Deleted.
667. Deleted.
668. Deleted.
669. Deleted.
670. Deleted.
671. The appropriation accounts of Pakistan Railways should, after scrutiny by the
Financial Adviser and Chief Accounts Officer, be transmitted to the Director General
Audit, Railways.
672. The appropriation accounts should be prepared by minor heads under which the
demands for grants were presented to the National Assembly and the figures of original
grant or appropriation to be exhibited in these accounts should be the same as those
entered in the Public Sector Development Programme (PSDP) for Grants.
673. Main Contents. The appropriation accounts of Pakistan Railways will consist of
the following, viz.:
(i) A grand summary of the appropriation accounts by grants and appropriations
and recoveries thereunder in the prescribed form.
(ii) An appropriation account for each grant (details by Grant-cum-Function-cumObject Wise) in Form prescribed in para 602-G, together with brief notes giving
under each minor head explanation of variations between the original and final
grants or appropriations and between final grants or appropriations and actual
expenditure, provided such variations are in excess of 5 per cent or Rupees
100,000 whichever is less; or in the case of development / Public Sector
Development Program grant, 10 per cent or Rupees 500,000 whichever is less.
6.18

CHAPTER VI
If, however, the net excess or saving falls within the aforesaid limits but is made
up of plus and minus variations exceeding those limits, the causes of such
variations should be mentioned.
(iii)
Deleted.
(iv)
A Stores account showing the stores transactions and a statement showing the
results of stock verification of stores, by railways in Form Nos. G. 649 and G.
650 respectively, and a review of the stores transactions of Pakistan Railways
collectively in narrative form.
(v)
A statement of unsanctioned expenditure [to form Annexure A, A(i) to the

appropriation accounts] in Form Nos. G. 652, G. 655, G. 658.
(vi)
A statement of undercharges detected by Accounts or Audit and recovered (to

form Annexure B to the appropriation accounts), by Pakistan Railways in Form
No. G. 638.
(vii)
A statement showing remissions and abandonment of claims to Revenue (to form

Annexure C to the appropriation accounts).
(viii)
A statement in the prescribed form in respect of each open line capital works the
estimated cost of which is not less than rupees 5 million (to form Annexure D to
the appropriation accounts).
(ix)
Deleted.
(x)
General summaries of the appropriation accounts by grants and appropriations

by major object wise of Pakistan Railways in the prescribed form.
(xi)
A statement showing important items of unexpected credits in respect of the

various grants of the appropriation accounts. The information should be shown
separately in the detail indicated in paragraph 637 (to form Annexure E to the
appropriation accounts).
(xii)
A statement showing irregular re-appropriations made by railways in the detail

indicated in paragraph 636 (to form Annexure F to the appropriation accounts).
(xiii)
A statement of misclassification and other important mistakes detected during

the course of the year, as prescribed in paragraph 640. Information should be
exhibited separately (to form Annexure G to the appropriation accounts).
6.19

CHAPTER VI
(xiv)
A balance sheet and a profit and loss account of Pakistan Railways in Forms G.
625 and G. 626 (to form Annexure H to the appropriation accounts).
(xv)
Deleted.
(xvi)
Deleted.
(xvii) Appropriation accounts by economic function and department / division wise in

the form prescribed in paragraph 602 G.
(xviii) Consolidated expenditure statement by detailed object wise in the form
prescribed in paragraph 602 G.
(xix)
Revenue statement by detailed object wise in the form prescribed in paragraph

602 G. [Annexure-A (7-A)].
(xx)
Revenue and expenditure statement by major object wise in the form prescribed
in paragraph 602 G.
(xxi)
Statement of cash flows in the form prescribed in paragraph 602 G.
(xxii) Public debt profile in the form prescribed in paragraph 602 G.

(xxiii) Public account in the form prescribed in paragraph 602 G.
674. Supplementary Statements. The appropriation account of revenue / nondevelopment grant should be accompanied by two statementsone bringing out the
net gain accruing to the Government and the appropriation to Reserve Fund, as
compared with the budget and revised estimates of the year. In the former the figures
should be shown in thousands of rupees, while in the latter the figures should be in
units of rupees.
675. Reconciliation with the Finance Accounts and Financial Statements. The figures
of actual expenditure shown in the appropriation accounts when finally consolidated,
should be agreed with the Finance and Revenue Accounts (financial statements) of
Pakistan Railways. The accounts will be titled as Appropriation Accounts of Pakistan
Railways.
676. Submission to Audit. An advance copy of these accounts should be sent to the
Director General Audit, Railways by the prescribed date. A certificate in the following
form should be recorded by the Secretary / Chairman, Ministry of Railways (Railway
6.20

CHAPTER VI
Board) and Member Finance, Ministry of Railways (Railway Board) below the Grand
Summary of the Appropriation Accounts.
Certified to the best of our knowledge and belief that all expenditure included in the
Appropriation Accounts of Pakistan Railways (current financial year) for has been
sanctioned by competent authority with the exception of the items detailed in the statement
of unsanctioned expenditure.
The statement should give all expenditure, relating to the year, incurred without the
sanction of the competent authority and remaining unsanctioned up to 31 Julyvide
item (v) of paragraph 673 supra.
677. After the Director General Audit, Railways has examined the accounts and
certified to their correctness, the Appropriation Accounts should be printed. The printed
accounts should reach the Auditor General not later than the prescribed date.
Note. Two proof copies of the Appropriation Accounts in their final form should, however, reach
the Auditor General one month earlier than the prescribed date.
678. Deleted.
679. Deleted.
Review of Appropriation Accounts
680. The Appropriation Accounts of Pakistan Railways Part IIDetailed Accounts
will be accompanied by a review by the Member Finance to be titled Appropriation
Accounts of Pakistan RailwaysPart IReview. This review will generally deal with
the following topics
(i)
(ii)
(iii)
(iv)
(v)
Financial results of the year;

Changes in procedure, form and classification of accounts during the
year;
Detailed review of the receipts and expenditure of the year, the figures of
the different grants being considered in suitable groups as well as
individually;
Results of Appropriation Audit showing excesses over grants, irregular
reappropriation, etc., requiring a report to or ratification by the National
Assembly;
Miscellaneous subjects, such as Balance Sheet, Store Balances, Railway
Reserve Fund, Investments, etc.
6.21

CHAPTER VI
Examination by Public Accounts Committee

681. The examination of the appropriation accounts and of the audit report thereon,
on behalf of the National Assembly, is conducted by its Committee on Public Accounts.
The Committee will examine the accounts showing the appropriation of sums granted
by the Assembly for the expenditure of the Government, the annual finance accounts of
the Government, the report of the Auditor General of Pakistan and such other matters as
the Minister of Finance may refer to it. In scrutinizing the Appropriation Accounts of the
Government and the reports of the Auditor General of Pakistan thereon, it will be the
duty of the Committee to satisfy itself:
(a)
that the moneys shown in the accounts as having been disbursed were
legally available for, and applicable to the service or purpose to which
they have been applied or charged;
(b)
that the expenditure conforms to the authority which governs it; and
(c)
that every re-appropriation has been made in accordance with the

provisions made in this behalf under rules framed by the Ministry of
Finance.
682. Although the Committee on Public Accounts is inherently a Committee of the

National Assembly, which is primarily concerned in ascertaining, through its
Committee, whether the money granted by it has been spent according to its
determination and with due regularity and propriety, the scope of the control exercised
by the Committee has been greatly developed so as to make it a valuable instrument for
safeguarding the interest of the tax-payers. The Committee scrutinizes all matters
included in the Appropriation Accounts, and in the Audit Officers Report and the
Auditor Generals comments thereon, whether in regard to Charged or Other than
Charged expenditure, or receipts of revenue, or stores, and expresses its opinion, upon
the conduct of the administrative department in respect of its accounts and comments
upon such instances of improper and wasteful or unwise methods of financial
administration as might come to light. But the Committee is not an executive body, and
has no power to disallow any item or to issue an order. It can only call attention to an
irregularity or to a failure to deal with it adequately, and express its opinion thereon and
record its findings and recommendations.If any money has been spent on any service
during a financial year in excess of the amount granted by the Assembly for that
purpose, the Committee will examine with reference to the facts of each case the
circumstances leading to such an excess and make such recommendation as it may
deem fit.
6.22
Annex A
APPROPRIATION ACCOUNTS AND FINANCIAL STATEMENTS OF

PAKISTAN RAILWAYS ON CASH BASIS
INDEX
DESCRIPTION
PAGE NO.
GRAND SUMMARY
1A
OBJECT WISE REVENUE & CAPITAL SUMMARY
2A
APPROPRIATION ACCOUNTS-DETAILS BY GRANT-CUMFUNCTION-CUM-OBJECT WISE

(REVENUE & DEVELOPMENT)
3A & 4A
APPROPRIATION ACCOUNTS BY ECONOMIC FUNCTION

AND DEPARTMENT/DIVISION WISE
5A
CONSOLIDATED EXPENDITURE STATEMENT
6A
REVENUE STATEMENT
7A
REVENUE & EXPENDITURE STATEMENT
8A
CASH FLOW STATEMENT
9A
PUBLIC DEBT PROFILE
10A
PUBLIC ACCOUNT (OBJECT ELEMENT F & G)
11A
Annex "A"
PAKISTAN RAILWAYS
GRAND SUMMARY OF APPROPRIATION ACCOUNTS BY GRANTS AND APPROPRIATION AND THE RECOVERIES THEREUNDER
FOR THE YEAR ENDED 30 JUNE 20 XX
No. and Name of Grants / Appropriation

No.
Name
Grant / Appropriation
Original
Supplementary
Final
Rupees
Rupees
Rupees
Actual
Expenditure
Expenditure as Compared
with the Final Grant /
Appropriation
Excess / (Saving)
Rupees
Recoveries adjusted in reduction of

expenditure
Estimated
Recovery
Actual More (+)/Less (-)
Rupees
Grant No. XXX Pakistan Railways

xxx
Other than Charged
xxx xxx
xxx xxx
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xxx xxx
xxx
Charged
xxx xxx
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Grand Total - Charged
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xxx xxx
Grand Total - Other than Charged
xxx xxx
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xxx xxx xxx xxx
xxx xxx
Grant No. XXX Capital Outlay on Pakistan Railways

xxx
Other than Charged
Page 1A
Annex "A"
PAKISTAN RAILWAYS
SUMMARY OF APPROPRIATION ACCOUNTS BY GRANTS AND APPROPRIATION
FOR THE YEAR ENDED ___________
Major and Minor Head of Accounts

Code
Description
Original
Supplementary Final / Total
Rupees
Rupees
Rupees
Actual
Expenditure
Rupees
with Final Grant /
Appropriation
%
Excess / (Saving)
Rupees
Grant No. XXX Pakistan Railways

Other than Charged
A01
Employee Related Expenses
A011
A011-1
A011-2
A012
A012-1
A012-2
Pay
Pay of Officers
Pay of Other Staff
Allowances
Regular Allowances
Other Allowances (Excluding TA)
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xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
A07
Interest Payments
A10
Principal Repayments
Total (Charged)
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xxx
xxx
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Total - Pakistan Railways
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx
A03
Operating Expenses
A04
Employees Retirement Benefits
A05
Grants, Subsidies & Write Off Loans
A06
Transfers
A08
Loans & Advances
A09
Physical Assets
A13
Repairs & Maintenance
Total (Other than Charged)
Charged
Grant No. XXX Capital Outlay on Pakistan Railways

A03
Operating Expenses
A11
Investments
Total Capital Outlay on Pakistan Railways
xxx xxx
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Total Charged
Total Other than Charged
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xxx
xxx
Grand Total
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Page 2A
Annex "A"
PAKISTAN RAILWAYS
APPROPRIATION ACCOUNTS FOR THE YEAR ENDED 30 JUNE 20 XX
Grant No. XXX
Grant Name (CHARGED / OTHER THAN CHARGED)
Funds Provided
Original Grant
Supplementary Grant
Total Grant
Actual Expenditure
Saving / Excess
Rupees
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx
ECONOMIC FUNCTION
Major Function
Minor Function
Detailed Function
Division/Department
Major and Minor Head of Accounts
Modification / Residual
Code
Description
Original
Supplementary
Rupees
Rupees
Rupees
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
Re-appropriation
Surrender
Final / Total
Actual
Expenditure
with Grant / Appropriation
Final
Excess / (Saving)
Prior Year
Final
Grant
Actual
Expenditure
Excess /
(Saving)
Rupees
Rupees
Rupees
xxx xxx
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xx
xx
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xx
xx
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xx
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xx
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Cost Centre as per pink book
Sub Total
Cost Centre as per pink book
Sub Total
TOTAL
Add
Surrender
FINAL TOTAL
Note
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
For each function / grant separate page will be used.
Page 3A
xxx xxx
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xxx xxx
xxx xxx
Annex "A"
PAKISTAN RAILWAYS
APPROPRIATION ACCOUNTS FOR PSDP GRANT (PROJECT WISE)
FOR THE YEAR ENDED 30 JUNE 20_ _
Allocation for 2009-10

Sr.
No.
Original
Supplementary
Rupees
Rupees
Local Currency
Residual /
Modification
Rupees
Final
Original
Supplementary
Rupees
Rupees
Residual /
Modification
Rupees
Final
xpenditure as Compared with Final Grant / Allocation Excess / (Saving)

Foreign Loan
Internal
Total
Actual Expenditure for 20090-10

Internal
Internal
Foreign Loan
Name, Location & Status of the

Scheme
Original
Rupees
Foreign Exchange
Residual /
Supplementary
Modification
Rupees
Rupees
Capital
1 Procurement of 1300 High Capacity
Wagons
2 Doubling of Track on Lodharan Khanewal Section Via Loop Section
3 Doubling of Track Khanewal to
Raiwind Section
4 Procurement / Manufacture of 1000
High Capacity Wagons
5 Conversion of Mirpur Khas Khokhrapar Meter Gauge Section into
Broad Gauge
6 Provision of Railway Track for Setting
up Dry Port at Prem Nagar including
Acquisition of Land
7 Procurement of Plant & Machinery for
C & W Shop Moghalpura
8 Replacement of Old Signalling Gear
from Khanewal - Shahdara Section
9 Pilot Project for Manufacture of 5
(3000 HP) Locos
10 Feasibility Study for Rehabilitation and
Improvement of Track Quetta - Kohi Taftan Section
11 Augmentation of Electrical Power
Supply System in Locos Shop and Steel
Moghalpura - Lahore
12 Detailed Engineering and Traffic
Survey for Rail Link Gwadar
13 Construction of new "D" Class Railway
Station at New Multan City (Southern
Punjab)
14 Renovation / Improvement of Khudian
Khas, Usmanwala and Kanganpur
Railways Stations
15 Renovation / Repair of Lansdowne
Bridge on Rohri - Jacobabad Section
Near Sukkur
16 Feasibility of 10 Damaged Bridges on
Sibi - Khost Section
17 Track Renewal in connection with
Signalling Project
18 Karachi Circular Railway
19 202 Railway Coaches
20 Establishment of Inland Container
Terminal (ICT) Dry Port Near Shershah
Railway Station
Total - Capital
Replacement
1 Track Rehabilitation (Rehabilitation Plan)
2 Procurement of 69 Nos. D.E. Locos
3 Procurement / Manufacture of 75 Nos.
New D.E. Locos Risalpur
4 Special Repairs to 36 GMU-30 Locos
5 Rehabilitation, Upgradation and
Conversion of 400 Coaches
6 Procurement of 300 High Capacity
Wagons
7 Strengthening /Rehabilitation of 159
Weak Bridges
8 Damages to Railways Assets during
Riots in December 2008
Total - Replacement
Total (Railways)
Page 4A
Total
Foreign
Loan
Rupees
Rupees
Final
Local
Currency
Foreign
Exchange
Total
Rupees
Rupees
Rupees
Amount
Rupees
Local
Currency
Rupees
Foreign
Exchange
Rupees
Amount
Rupees
Annex "A"
PAKISTAN RAILWAYS
APPROPRIATION ACCOUNTS BY ECONOMIC FUNCTION AND DEPARTMENT/ DIVISION
FOR THE YEAR ENDED 30 JUNE __________
CURRENT YEAR
Economic Function
PREVIOUS YEAR
Total Appropriation
Actual Exp
Excess/ Savings
Variance
Total Appropriation
Actual Exp
Rupees
Rupees
Rupees
Rupees
Rupees
Excess/ Savings Variance

Rupees
Total
CURRENT YEAR
Division/ Department
PREVIOUS YEAR
Total Appropriation
Actual Exp
Excess/ Savings
Variance
Total Appropriation
Actual Exp
Rupees
Rupees
Rupees
Rupees
Rupees
Total
Page 5A
Excess/ Savings Variance

Rupees
Annex "A"
PAKISTAN RAILWAYS
Consolidated Fund Payments Detailed level
Object
A01101
A01102
Description
Current Year
Rupees
Basic pay
Personal pay
XXXX
XXXX
TOTAL:
XXXX
Page 6A
Previous Year
Rupees
Annex "A"
PAKISTAN RAILWAYS
Summary Revenue Statement
For the year ended 30 June ____
Object
C03591
.......
Description
Current Year
Rupees
Railway Revenue Receipts
XXXX
TOTAL:
Page 7A
Previous Year
Rupees
Annex "A"
PAKISTAN RAILWAYS
REVENUE AND EXPENDITURE STATEMENT FOR THE YEAR ENDED ____________
( In Unit of Rupees)
CONSOLIDATED FUND
CURRENT YEAR
RECEIPTS
Non Tax Receipts
Borrowings
Capital Receipts
Total Receipts
PAYMENTS
Operations
Salaries and Employee Benefits
Operating expenses
Transfers
Grants, subsidiaries write-off of loans
Other transfer payments
Expenditure on
Physical Assets
Civil Works
Debt and Interest Payments
Principal Repayment of Debt
Servicing of Debt
Other Payments
Loans and Advances
Investments
TOTAL PAYMENTS
NET PAYMENT OF CONSOLIDATED FUND
NET RECEIPT / (PAYMENT) OF PUBLIC ACCOUNT
INCREASE / (DECREASE) IN CASH
CASH AND BANKS AT THE BEGINNING OF THE YEAR
CASH AND BANKS AT THE END OF THE YEAR
Page 8A
PREVIOUS YEAR
Annex "A"
PAKISTAN RAILWAYS
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED __________________
Note
20 XX
20 XX
( Rupees in thousand)
CASH FLOWS FROM OPERATING ACTIVITIES

Non Tax Receipts
Operations - Payments
Cash generated from (used in) operations
Servicing of Debt
Transfers
Net cash from / (used in) operating activities
xxx xxx
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xxx xxx
CASH FLOWS FROM INVESTING ACTIVITIES

Capital expenditure on property, plant and equipment
Capital expenditure on intangible assets
Proceeds from sale of property, plant and equipment
Dividend from subsidiaries
Payment of Loans and Advances
Net cash used in investing activities
xxx xxx
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xxx xxx
CASH FLOWS FROM FINANCING ACTIVITIES

Receipt of Foreign Debt
Domestic Floating Debt - Net
Principal Repayment of Debt
Investment by government of Pakistan
Net receipt / (payment) of public accounts
Net cash used in financing activities
Net decrease in cash and cash equivalents
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Cash and cash equivalents at the beginning of the year
xxx xxx
xxx xxx
Cash and cash equivalents at the end of the year
xxx xxx
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Page 9A
Annex "A"
PAKISTAN RAILWAYS
PUBLIC DEBT PROFILE AS ON ____________
LOAN NO._______________
LEDGER CODE _____________________________
1
Loan Name
Classification (Replacement / Capital

Addition)
Lender Name & Country
Purpose of Loan
Principal in Foreign Currency (----)
Opening Balance
Addition
Retired
Outstanding
Principal in Pak Rupee
Opening Balance
Addition
Retired
Outstanding
Date of Disbursement
Grace Period
Rate of Interest During Grace Period
Starting Date of Repayment
Retirement Date
Rate of Interest After Grace Period
10 Interest in Foreign Currency (----)
Opening Balance
For the Year
Paid
Closing Balance
11 Interest in Pak Rupee
Opening Balance
For the Year
Paid
Closing Balance
12 Exchange Risk Covered by
Government of Pakistan
13 Exchange Risk Fee Rate
14 Exchange Risk Fee in Foreign Currency
Opening Balance
For the Year
Paid
Closing Balance
15 Exchange Risk Fee in Pak Rupee
Opening Balance
For the Year
Paid
Closing Balance
Installments
16 Installment
Amount & Currency
Total
Page 10A
Paid
Outstanding
Annex "A"
PAKISTAN RAILWAYS
PUBLIC ACCOUNT (OBJECT ELEMENT 'F' & 'G') AS ON _________________
Detailed Head of Account
Code
Description
During the Period
Opening
Balance
Payments
Receipts
Net Movement
Closing
Balance
Rupees
Rupees
Rupees
Rupees
Rupees
Total
Page 11A
Comments
PAKISTAN RAILWAYS

CHAPTER VII
20 October, 2011
9.1

CHAPTER VII
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
EXPENDITURE OF A CAPITAL NATURE REQUIRING NO

FINANCIAL JUSTIFICATION
7.1 7.2
701
(702 Cancelled)
SCRUTINY BY ACCOUNTS OFFICER
7.2
703
EXPENDITURE OF A CAPITAL NATURE REQUIRING FINANCIAL

JUSTIFICATION
7.2
704
AVERAGE ANNUAL COST OF SERVICE
7.2
705
USEFUL LIFE OF ASSETS
7.3 7.4
706
SINKING FUND TABLE
7.4 7.5
707 708
EXPENDITURE ON IMPROVEMENTS
7.5
709
ALTERNATIVE SCHEMES
7.5
710
AVERAGE COST PER UNIT OF SERVICE
7.5 7.6
711 713
PROJECT APPRAISAL
7.6
713-A
VARIOUS ASPECTS OF APPRAISAL
7.6
713-B
TECHNICAL ANALYSIS
7.6
713-C
INSTITUTIONAL/ORGANIZATIONAL/MANAGERIAL ANALYSIS
7.6
713-D
SOCIAL ANALYSIS
7.7
713-E
COMMERCIAL ANALYSIS
7.7
713-F
FINANCIAL ANALYSIS
7.7
713-G
16

CHAPTER VII
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
ECONOMIC ANALYSIS
7.7
713-H
PRICING OF PROJECT INPUTS AND OUTPUTS
7.7
713-I
IDENTIFYING PROJECT COSTS AND BENEFITS
7.8
713-J
APPRAISAL METHODS/TECHNIQUES
7.11
713-K
PAY BACK PERIOD
7.11
713-L
VALUE-ADDED
7.11
713-M
CAPITAL-OUTPUT RATIO
7.11
713-N
PROCEEDS PER UNIT OF OUTLAY
7.11
713-O
AVERAGE ANNUAL PROCEEDS PER UNIT OUTLAY
7.12
713-P
DISCOUNTING TECHNIQUES
7.12
713-Q 713-R
NET PRESENT WORTH (NPW)
7.12
713-S
BENEFIT-COST RATIO (BCR)
7.13
713-T
INTERNAL RATE OF RETURN (IRR)
7.13
713-U
NET BENEFIT-INVESTMENT RATIO (NBIR) = (N/K RATIO)
7.13
713-V
SENSITIVITY ANALYSIS (TREATMENT OF UNCERTAINTY)
7.13
713-W
CHOOSING BETWEEN MUTUALLY EXCLUSIVE ALTERNATIVE

PROJECTS
7.14
713-X 713-Y
17

CHAPTER VII
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
REPLACEMENTS AND RENEWALS
7.15
714 715
RECONDITIONING
7.16
716
SCRAPPING, CONDEMNING AND ABANDONING ASSETS
7.16
717 718
SECOND-HAND VALUE
7.16 7.17 719 720
REVIEW OF PRODUCTIVITY OF OUTLAY
7.17
NEW LINES
7.17 7.18 722 727
OPEN LINE WORKS
7.19 7.20 728 731
ANNEXURE I
7.21 7.22
ANNEXURE II
7.23 7.25
ANNEXURE III
7.26 7.29
ANNEXURE IV
7.30 7.31
18
721

CHAPTER VII
701. Expenditure of a Capital Nature requiring no Financial Justification.Expenditure
of a capital nature incurred on new assets or on an improvement of existing assets,
including expenditure chargeable to new minor works, should be financially justified in
accordance with the rules contained in paragraphs 704 to 708, before it is actually
incurred. In the following cases, however, no financial justification, as such, need be
given, but it should be seen that the scale of expenditure incurred is as economical as
possible and that, except under (b), there is urgent necessity for the expenditure.
(a) when the expenditure is incurred on a statutory obligation (examples: level
crossings, the fencing of machinery);
(b) when the expenditure is incurred in pursuance of the policy of Government in
regard to the provision of amenities whether for railway staff or for the travelling public.
Examples of this kind are: the provision of hospitals, schools and institutes, facilities for
economy class passenger traffic, etc.;
(c) when the expenditure is unavoidable on considerations of safety, such as the
provision of signalling arrangements, etc., but when expenditure on such items forms
part of a scheme and is not essential independently of the scheme, the total cost of the
scheme including the cost of safety measures should be financially justified.
(d) when expenditure is in respect of items such as those given below and is incurred
on considerations which are essentially other than financial (some of these items can be
brought under one or other of the foregoing categories also)
(i) extensions of platforms and sheds;
(ii) additional accommodation in offices;
(iii) additions to existing water supplies;
(iv) provision of loading banks, engine pits, etc.;
(v) remodelling station yards;
(vi) protection works;
(vii) drainage
(viii) regarding permanent way and improving curves;
(ix) sinking of wells;
(x) improving floors of buildings and platforms, etc;
(xi) additions to sidings;
(x) additional cost incurred in replacing (like by like) the following assets, viz.,
machinery and buildings.
Note 1.In the case of savings caused in engine days or Wagon days by avoidance of detentions to
stock, etc., the financial justification should be Worked out on the basis of increased locomotive or
wagon, etc., utilization and consequent postponement of the purchase of new engines or wagons, etc, if
such saving can be definitely secured, and not on the basis of the earning capacity of the stock saved.
7.1

CHAPTER VII
Note 2Deleted
Note 3No credit should be given to a proposed scheme for a saving which can be achieved regardless
of whether the proposed scheme is or is not embarked upon.
Note 4.If flag stations are included in the new scheme, the cost of operating them should be taken into
account as an item of working expenses in Working out the financial justification of the scheme.
702. Cancelled.
703. Scrutiny by Accounts Officer.The Accounts Officer in his position as the
financial adviser to the administration, should carefully scrutinize the justification for
proposed expenditure with reference to the principles enunciated in this chapter and
even in cases where the return on the outlay is not the determining factor, it will be
incumbent on him to examine and offer his advice on the general merits in the spirit of
a prudent individual spending his own money.
704. Expenditure of a Capital Nature Requiring Financial Justification.Except in the
case of residential buildings and rolling-stock to which special rules are applicable, no
proposal involving expenditure of a capital nature should ordinarily be considered as
having been financially justified unless it can be shown that the earnings, or the savings
in working expenses, expected to be realized as a result of the proposed outlay are such
that after meeting the average annual cost of service of the asset provided (paragraph
705), they leave a fair margin of profit.
705. Average Annual Cost of Service.The average annual cost of service of an asset is
the sum of
(a) the average annual expenditure incurred in connection with the operation,
maintenance and repairs of the asset:
(b) the annual payment to a sinking fund, if any, which together with the interest
thereon at such rate as may be prescribed by the Ministry of Railways (Railway Board),
compounded annually, would provide the amount required for the replacement of the
asset at the end of its useful life; and
(c) the annual interest charges [(at such rate as may be prescribed by the Ministry of
Railways (Railway Board))] on the cost of the asset.
Note 1.-Interest on capital during construction should be added to the capital cost of the projects, the
construction of which is likely to last for more than one year.
Note 2.-In the case of construction of bridges, maintenance charges should include besides the
maintenance charges of the bridge proper, the maintenance charges of the training works also.
7.2

CHAPTER VII
706. Useful life of Assets.For the purpose of the annual sinking fund payment if any
referred to in paragraph 705 and for calculation of depreciation, the useful lives of the
various classes of railway assets should be taken as in the statement below:
MAIN CLASS
Land
SUB CLASS
Land - Freehold
DETAILED CLASS
Agriculture
Commercial
Operational
Residential
Land - Leasehold
Buildings
Track work and

Infrastructure
Indefinite
Lease
Period
Buildings on Freehold Land
Residential
50
Buildings on Leasehold Land
Service
50
Track
Track K.M.
Loops and Sidings
40
40
Points
Sleepers Wood
Sleepers and fastenings Cast
Iron
Sleepers and fastenings Steel
trough
Concrete Sleepers
40
12
40
Sleepers
Bridges
Steel Bridges
Masonry Bridges
Tunnels
Plant and Equipment
USEFUL
LIFE
(Years)
35
50 60
60
100
Indefinite
Electrical Equipment
20
Mechanical Equipment
20
Electrical and Mechanical

Accessories
20
Electric fans Ceiling

Electric fans carriage
Batteries train lighting-Lead
Acid
Batteries Alkaline
20
10
6
14
7.3

CHAPTER VII
MAIN CLASS
SUB CLASS
DETAILED CLASS
Electric Transmission
Equipment-Catenary
Equipment Copper
Telecommunication
Equipment
25
Furniture and Fixture
Signalling System
Rolling Stock
25
Locomotives
Steam Locomotives
Electric Traction Locomotives
Diesel Electric Locomotives
Locomotive Boilers
Motor Vehicles
IT Equipment
USEFUL
LIFE
(Years)
50
About
40
Over 40
Engine life 20
years, other
parts 40 years
35
Passenger Carriage
30
Goods Wagons
40
Service Vehicles
Transport Vehicles
Production Vehicles
Computer Hardware
Computer Peripherals
IT Accessories
Networking Equipment
Servers
707. Sinking Fund Table.-The duration of the sinking fund payment being first
determined by the useful life of the asset, the amount of the annual sinking fund
payment is ascertained by referring to the table reproduced as Annexure I to this
Chapter, which shows, for different rates of interest ranging from 2 to 8 per cent, the
annual amount payable (over periods extending from one to 100 years).
708. The following example illustrates the principle set out in paragraph 704 regarding
justification, as applied to cases in which a reduction in working expenses furnishes the
raison d'etre for the expenditure, rather than an increase in earnings. The figures used in
the illustration are hypothetical.
Taking a masonry building at a proposed cost of Rupees 100,000 to accommodate an
office that is now accommodated in a building rented at Rupees 15,000 per annum it
would first be necessary to ascertain the average annual cost of maintenance and
repairs of the proposed building and its scrap value at the end of its useful life. If these
7.4

CHAPTER VII
are taken to be (say) Rupees 5,000 and Rupees 10,000 respectively, and the rate of
interest is 4 per cent, the average annual cost of service would be the sum of (a) Rupees
5,000 (the average annual cost of maintenance and repairs), (b) Rupees 594, being the
annual sinking fund payment (at 4 per cent for 50 years which is equal to .0066
multiplied by Rupees 100,000 minus Rupees 10,000), and (c) Rupees 4,000, being the
annual interest charges at 4 per cent on Rupees 100,000. The total annual cost is thus
Rupees 9,594 which would yield a saving of Rupees 5,406 Rupees 15,000 minus
Rupees 9,594) in the annual rental charges that are being paid.
709. Expenditure on Improvements.When expenditure chargeable to Capital or New
Minor Works is proposed to be incurred in the shape of improvements to existing
assets, the proposal will not be financially justified unless the extra earnings or the extra
savings in working expenses expected to be realized as a result of the proposed outlay
are such that after meeting the extra average annual cost of service, they leave a fair
margin of profit.
710. Alternative Schemes.In choosing as between alternative schemes, each of which
is capable of rendering the required service, the scheme that would cost the least in the
long run should ordinarily be preferred. For this purpose, the cost of the asset should be
measured in terms either of the average annual cost of service, as defined in paragraph
705 or, if circumstances render it more appropriate, of the average cost per unit of
service, as explained below.
711. Average Cost per Unit of Service.The average cost per unit of service is obtained
by dividing the average annual cost of service by the total number of units of service
rendered by the asset in a year, In comparing two assets on this basis, care must be
taken to see that the number of units of service taken into account in both cases
represents the actual number utilized or consumed. Units of service rendered by either
of the assets in excess of the actual requirements should be ignored in computing the
cost per unit of the asset.
712. It may sometimes be necessary to reject a more economical alternative, because
of considerations on which it is difficult to put a precise money value. If on the strength
of any such factor a proposal is adopted that is less economical than its alternatives the
reasons determining such a choice should be recorded in the report or the estimate
containing such proposals. In those cases in which the reasons as recorded are not
accepted by the Accounts Officer, the latter should offer his remarks on his certificate of
verification of the estimate concerned so that these remarks may be taken into
consideration by the authority sanctioning the proposal.
713. Examples are given in Annexure II to this Chapter illustrating the principles set out
in paragraphs 710 et seq. The data assumed are hypothetical and the conclusions
7.5

CHAPTER VII
arrived at in these examples are purely illustrative. The methods adopted are not to be
regarded as exhaustive or as precluding the use of alternative methods that may be
found to be more appropriate.
Project Appraisal
713-A. Appraisal is an important phase of project cycle. If a project is well formulated
and thoroughly appraised, a good follow-through on the subsequent stages of the
project cycle will see to its goals being achieved. Appraisal involves a careful checking
of the basic data, assumptions and methodology used in project preparation, an indepth review of the work plan, cost estimates and proposed financing, an assessment of
the project's organizational and management aspects, and finally the validity of the
financial, economic and social benefits expected from the project. On the basis of such
an assessment, a judgment is reached as to whether the project is technically sound,
financially justified and viable from the point of view of the economy as a whole.
713-B. Various Aspects of Appraisal. Appraisal can be referred to as ex-ante, ongoing and ex-post. In the Planning and Development Division, projects are examined
from the technical, institutional/organizational/ managerial, social, commercial,
financial and economic points of view. These aspects are briefly discussed in the
following paragraphs:
713-C. Technical Analysis. The analysis for determining the technical viability of the
development project is based on the technical data and information given in the PC-I
form as well as the earlier experience of carrying out similar projects. The technical
tests and yard-sticks to be used to determine the technical viability differ from project to
project and from sector to sector. In cases where high level technology is involved and
the Pakistan Railways has little or no experience, consultants may be employed to
prepare the feasibility studies. The technical analysis concerns the project's input
(supplies) and output (production) of real goods and services.
713-D. Institutional/Organizational/Managerial Analysis. A whole range of issues in
project preparation revolves around the overlapping institutional, organizational and
managerial aspects of the project, which clearly have an important effect on project
implementation. The proposal should be examined to see that the project is
manageable and a relationship has been developed amongst the project, region and the
country. The proposal may contain the replies of the probable questions: (a) are the
authority and responsibility properly linked? (b) does the organizational set-up
encourage delegation of authority? (c) does the proposed organization take proper
account of the customs and organizational procedures common in the country or,
alternatively, does it introduce enough change in organizational structure to break the
traditional organization forms? (d) What about training arrangements? etc.
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CHAPTER VII
713-E. Social Analysis. Social analysis is undertaken to examine the aspects like
employment opportunities and income distribution. The project analyst would also
examine the effects of a project on particular groups/regions.
713-F. Commercial Analysis. The commercial aspects of a project include the
arrangements for marketing the output produced by the project and the arrangement for
the supply of inputs needed to build and operate the project. On the output side,
careful analysis of the proposed market for the project's production is essential to
ensure that there will be an effective demand at a remunerative price. It needs to be
ensured that adequate input supplies are available for the efficient operation of the
project.
713-G. Financial Analysis. Financial analysis involves assessment of financial impact,
judgment of efficient resource use, assessment of incentives, provision of a sound
financing plan, co-ordination of financial contribution and assessment of financial
management competence. The main objective of financial analysis is to determine the
requirements of funds/timing and the expected returns on investment from the points of
view of the various parties involved in the financing of the project. Under this analysis,
judgment is framed about the project's financial efficiency, incentives, credit-worthiness
and liquidity. In financial analysis, cost and benefits are calculated using current market
prices. Interest payments on borrowed capital and repayment of loans are not included.
Taxes in the form of excise duties, customs duties, sales taxes are considered cost, while
subsidies and loan receipts are considered benefits and are fully accounted for in the
analysis.
713-H. Economic Analysis. Analysis from the economic aspect assesses the
desirability of an investment proposal in terms of its effect on the Pakistan Railways.
The question to be addressed here is whether the investment proposal contributes to the
developmental objective of Pakistan Railways and whether this contribution is likely to
be large enough to justify the use of scarce resources such as capital, skilled labour,
managerial talents, etc. that would be needed to implement and operate the project.
The two main steps in economic analysis are: (a) the "pricing of project inputs and
outputs" and (b) the "identification of project costs and benefits". These steps are
discussed below:
713-I. Pricing of Project Inputs and Outputs. In economic analysis, the valuation of
inputs and outputs can be made keeping in view the following three rules:
i)
Most of the inputs in economic analysis are valued at opportunity cost or on the
principle of willingness to pay. Actually it is assumed that all inputs to the project are
diverted away from alternative uses. Each input has generally value in alternative use.
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CHAPTER VII
But this use may be sacrificed so that the input can be used by the project. This sacrifice
is a cost to Pakistan Railways; it is an opportunity foregone because of the project.
Every input to the project is valued at this opportunity cost-the value of the input in its
best alternative use;
ii)
For some final goods and services, usually non-traded ones, the concept of
opportunity cost is not applicable because it is consumption value that sets the
economic value. This criterion is called "willingness to pay" or "value in use".
iii)
The third rule of pricing inputs and outputs is that the analysis is done at present,
i.e. constant prices. This is because current price analysis entails the prediction of
inflation rate which is difficult and unreliable.
713-J. Identifying Project Costs and Benefits. Proper identification of project costs and
benefits is an important step. An improper identification of costs and benefits would
lead to under-estimation of costs or over-estimation of benefits or vice versa. The
identification of secondary costs and benefits is a difficult task. An important technique
which is followed for correct quantification of costs and benefits is "with and without
project" comparison of costs and benefits. Project analysis tries to identify and value
costs and benefits that arise with the proposed project and to compare them with the
situation as it would be without the project. The difference is the incremental net
benefits arising from the project investment. This approach is not the same as
comparing the situation "before" and "after" the project. The "before" and "after"
comparison fails to account for changes in production over the life of the project that
would occur without the project and thus leads to an erroneous statement of benefits
attributable to the project investment. A change in output can also occur without the
project if production would actually fall in the absence of new investment. In some
cases, an investment to avoid a loss might also lead to an increase in production so that
the total benefits would arise partly from the loss avoided and partly from increased
production. Here are some special items which must carefully be handled while
identifying and quantifying costs and benefits for financial and economic analyses:
(i) Direct Transfer Payments
Some entries in financial accounts really represent shifts in claims of goods and services
from one entity in the society to another and do not reflect changes in the national
income. The following four kinds of transfer payments are important which are not
included in economic analysis:
(a)
(b)
(c)
Taxes (Direct and Indirect)

Subsidies
Credit Transactions
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CHAPTER VII
(d)
Interest
Project appraisal attempts to measure the profitability of all resources devoted to the
project; it is not concerned with the way in which these resources are financed. Interest
is the cost of time (waiting) and discount rate is also supposed to be a measure of the
cost of waiting for future benefits. So interest is automatically allowed for in the
discounting procedure. Since the principal of a loan is used to purchase building and
equipment whose costs are already part of the cash flow, repayment of that principal
would add a cost that had already been charged to the project. It may however be
noted that interest on capital is to be shown in the overall cost of a project.
ii)
Depreciation
Depreciation is an accounting concept necessary when accounts are to be prepared for

one year at a time (not prepared as a projection over the life of the project) and must
include an allowance for the capital use during each year. It is neither a cost nor a cash
outflow. In fact, to include it as a cost would be double-counting. So in determining the
gross cost-stream for calculating out discounted measures of project worth we do not
include depreciation as a cost or, expressing it in an other way, in computing the
incremental net benefits, we do not deduct from the gross benefits any allowance for
depreciation because the incremental net benefit-stream already allows for the return of
capital (depreciation) over the life of the project. When we discuss cash flow, it is an
undifferentiated combination of:
(a) depreciation or amortization - return of capital
(b) returns paid for the use of capital, such as, dividends, profits, and the likereturns of capital.
iii)
Sunk Cost
It is a cost incurred in the past that cannot be retrieved as a residual value from an
earlier investment. A sunk cost is not an opportunity cost and thus is not included in the
costs in the project analysis. The purpose of economic and financial analysis is to help
determine which among the alternatives open to us provides the best use of resources.
Our decision starts from today; what is past is past and cannot be changed. The
argument that much has already been spent on a project and, therefore, the project
must be continued is not a valid decision criterion. In a case where a project is midway
toward completion and a decision regarding the fate of the project has to be taken, we
have two options, ie (i) simply stop the project and (ii) draw it to an early conclusion
and then to use the available future resource expenditures freed from the project for
higher-yielding alternatives.
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CHAPTER VII
iv)
Contingency Allowance
While preparing projects, it is assumed that there will be no exceptional conditions,

say floods. It is also assumed that there will be no relative changes in domestic or
international prices and no inflation during the investment period. It would clearly be
unrealistic to base project cost estimates only on these assumptions of perfect
knowledge and complete price stability. Sound project planning requires that provisions
be made in advance for possible adverse changes in physical conditions or prices that
would add to the baseline costs. Contingency allowance may be divided into physical
and price contingency. Contingency allowance for physical and relative price changes
is included in the financial and economic analysis but contingency allowance for
inflation is not included in economic analysis.
v)
Inflation
Project analysis is undertaken in constant prices. It is assumed that the current price
level will continue to apply and that inflation will affect most prices to the same extent
so that prices retain their same general relations.
vi)
Changes in Relative Prices
A change in a relative price means a change in the market price structure that the
producer pays either for inputs or for outputs. A change in relative price, then, is
reflected directly in the project's financial accounts.
vii)
Working Capital
Confusion sometimes arises about how to treat capital used for short-term purposes and
revolving within a single year. Such capital is sometimes overlooked because it may not
show up as a net expenditure in a year-by-year build-up of project costs and benefits. It
is not, however, available for other purposes and is properly considered a project cost.
It should be entered as a cost in the cash flow build-up under the first year. It then
becomes a part of salvage value at the end of the project.
viii)
Replacement Costs
Many projects require investments which have different economic lives. In preparing
the analysis, allowance must be made for the replacement costs of the assets during the
life of the project. It can be shown in the year of occurrence.
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CHAPTER VII
ix)
Residual/Salvage Value
Often at the end of a project, some residual (or salvage/terminal) value may reasonably
be expected. It should not be confused with scrap value. It is the value of that part of a
capital asset that has not been used up in the course of the project period. We would
treat this value as a project benefit during the last year of the project life. This value is
entered as a negative cost in the cost-stream against the year it will accrue.
713-K. Appraisal Methods/Techniques. When costs and benefits have been
identified, priced, and valued, the analyst is ready to determine which among various
projects one is to accept and which to reject. There is no one best technique for
estimating project worth (although some are better than others, and some are especially
deficient). The techniques of project appraisal can be discussed under two heads viz (i)
Undiscounted and (ii) Discounted. Undiscounted techniques include (a) Pay back
period, (b) Value-added, (c) Capital-Output Ratio, (d) Proceeds per unit of outlay, and
(e) Average annual proceeds per unit of outlay. These techniques are discussed in the
following paragraphs.
713-L. Pay Back Period. The pay back period refers to the length of time required to
recover the capital cost of the project. According to this criterion, the shorter the period
for recovery the more profitable is the project. This criterion has two important
weaknesses viz (a) it fails to consider earnings after the pay back period and (b) it does
not adequately take into consideration the timing of proceeds.
713-M. Value-Added. It is the amount of economic value generated by the activity
carried out within each production unit in the economy. In any production unit, valueadded is measured by the difference between the value of the output of the firm and the
value of all inputs purchased from outside the firm. The capital and labour attached to
each firm are considered internal inputs. Thus, value-added is the value that has been
added by the labour and capital of the enterprise to the economy. Gross value-added
includes payment for taxes, interest, rent, profits, and reserves for depreciation.
Deducting depreciation gives the net value-added. The sum of all the net value-added
is referred to as net domestic product. So the more the value added by the project, the
more it will be justified economically.
713-N. Capital-Output Ratio. The capital-output ratio is defined as the average valueadded produced per unit of capital expenditure. Projects with low capital-output ratio
are favoured
713-O. Proceeds Per Unit of Outlay. It is calculated by dividing total net value of
incremental production by the total amount of investment. So the higher the proceeds
per unit of the outlay, the higher the economic viability of the project. This criterion
does not take into consideration the time value of money.
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CHAPTER VII
713-P. Average Annual Proceeds Per Unit Outlay. To calculate this measure, the total
of the net value of incremental production is first divided by the number of years during
which it will be realised and then this average of annual proceeds is divided by the total
capital cost. So if average annual proceeds per unit of outlay are high, the project will
be economically justified for implementation.
713-Q. Discounting Techniques. Discounting techniques take into account the timevalue of money. Discounting is essentially a technique by which one can "reduce" the
future benefit and cost streams to their present worth. The technique of discounting
permits us to determine whether to accept or reject the projects for implementation that
have obviously shaped time-stream that is, patterns of when costs and benefits fall
during the life of the project, when they differ from one another and are of different
durations. The most common means of doing this is to subtract year by year the costs
from the benefits to arrive at the incremental net benefit-stream, the so-called cash flow
and then to discount that. Then we may consider the differences between these present
worth and determine what discount rate would be necessary to make the net present
worth equal to zero (IRR), derive a ratio of present worth of benefit and cost streams
(BCR) and Internal Rate of Return. The calculation of different internal rate of return
(IRR), NPW and BCR required for the financial and economic appraisal of project are
given in Annexure III to this Chapter. This process of finding the present worth of a
future value is called discounting.
713-R. For financial analysis, the discount or cut-off rate is usually the marginal cost of
money to the firm for which the analysis is being done. This often will be the rate at
which the enterprise is able to borrow money. This is the rate that will result in
utilization of all capital in the economy if all possible investments are undertaken that
yield that much or more return. It would be the return on the last or marginal
investment made that uses up the last of the available capital. A second discount rate
that might be chosen for economic analysis is the borrowing rate Pakistan Railways
must pay to finance the project. But, in this way, selection of projects will be influenced
by the financial terms available and will not be based solely on the relative contribution
of projects to income. It is best to break the link between choosing projects and
financing them.
713-S. Net Present Worth (NPW). It is simply the present worth of the incremental net
benefit or incremental cash flow. It is the difference between discounted benefits and
discounted costs of a project. NPW criterion suggests to us to accept all independent
projects with a zero or greater net present worth when discounted at opportunity cost.
No ranking of acceptable, alternative independent project is possible with the present
worth criterion because it is an absolute and not relative measure.
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CHAPTER VII
713-T. Benefit-Cost Ratio (BCR). This ratio is obtained when the present worth of the
benefit-stream is divided by the present worth of the cost-stream. Note that the absolute
value of BCR will vary depending on the interest rate chosen. The higher the interest
rate, the smaller the resultant benefit-cost ratio and, if a higher enough rate is chosen,
the benefit-cost ratio will be driven down to less than 1. The BCR criterion suggests to
us to accept all independent projects with a benefit-cost ratio of 1 or greater, when the
cost and benefit streams are discounted at the opportunity cost of capital. The benefitcost ratio discriminates against projects with relatively high gross returns and operating
costs, even though these may be shown to have a greater wealth-generating capacity
than that of alternatives with a higher benefit-cost ratio.
713-U. Internal Rate of Return (IRR). It is the discount rate that makes the NPW of the
incremental net benefit-stream or incremental cash flow equal to zero. It is the
maximum interest that a project could pay for the resources used if the project is to
recover its investment and operating costs and still break even. It is the rate of return on
capital outstanding per period while it is invested in the project. IRR criterion suggests
to us to accept all independent projects having an internal rate of return equal to or
greater than the opportunity cost of capital.
713-V. Net Benefit-Investment Ratio (NBIR) = (N/K Ratio). NBIR is simply the present
worth of net benefits divided by the present worth of investment. To calculate this
measure, simply divide the sum of the present worth after the incremental net benefitsstream has turned positive by the sum of the present worth of the negative incremental
net benefits in the early years of the project. The reason for calculating the net benefitinvestment ratio in this manner is that we are interested in an investment measure that
selects projects on the basis of return to investment during the initial phases of a project.
If the net benefit-investment ratio is 1 or greater, when we are discounting at the
opportunity cost of capital, choose the project beginning with the largest ratio value.
713-W. Sensitivity Analysis (Treatment of Uncertainty). Several times when the
project is under execution, certain things go wrong with the project with the result that
the desired benefits cannot be achieved within the stipulated time frame. For example,
the actual execution of the project is delayed or the cost exceeds the original estimated
cost (cost over-run). In such cases, the results get fairly changed. Many times, the IRR
and NPW thus get reduced or the BCR becomes negative from positive. In order to take
care of this problem, while the projects are under preparation or under examination,
certain assumptions are applied for testing the viability of the project. For example, it is
at times assumed that there will be a cost over-run by, say, 25% or a reduction in
revenues, say, by 10% or a delay in getting the benefits, say, by three years and so on.
Keeping one or two or all such assumptions in view, the streams of costs and benefits
are re-drawn and the figures of costs and benefits are discounted and the NPW, BCR
and IRR are re-worked out. This gives a fairly good picture as to what will be the fate of
7.13

CHAPTER VII
the projects if such mishaps occur. For the sensitivity analysis, it is very essential to
carry out such an exercise in projects where high financial stakes are involved.
713-X. Choosing Between Mutually Exclusive Alternative Projects. The preferred
discount measure of project worth for choosing between mutually exclusive projects is
the net present worth. Direct comparison of IRR, BCR, NBIR can lead to an incorrect
investment decision. This is so because undertaking a small, high - paying project may
preclude generating more wealth through a moderately remunerative but larger
alternative. Sometimes what may at first is posed as a pair of mutually exclusive
projects can, instead, be seen as successive phases of development. Although NPW is
the preferred criterion for choosing between mutually exclusive alternatives, it is
possible to manipulate the IRR to use it to choose between the mutually exclusive
alternatives. The net benefit-investment ratio can be used to rank mutually exclusive
projects only when the ratios of all the projects in the investment programme are
known. Therefore it is not a practical measure to use for this purpose. To use IRR for
mutually exclusive project selection, the cash flow of the smaller alternative is
subtracted year by year from the cash flow of the larger alternative. This stream of
differences is then discounted to determine the internal rate of return of the stream. This
is the financial or economic rate of return to the additional resources necessary to
implement the larger alternative as opposed to the smaller one. This method is only
applicable for a single pair of mutually exclusive projects.
713-Y. Various concepts used in project appraisal have been discussed earlier in this
chapter. A set of practical discounted measures of project worth are as follows:
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CHAPTER VII
Financial Analysis
Economic Analysis
(a)
Discounted measures
(a)
Adjustment in prices
i)
Present Worth of Cost (PWC), Present Worth of

Benefit (PWB), Net Present Value.
(NPV), Benefit-Cost Ratio
(BCR) at given discount rate.
i)
Transformation of Financial Capital Cost

into Economic Cost
ii)
Internal Financial Rate of Return (IFRR)
ii)
Transformation
of
Financial
and
Operation & Maintenance (O&M) costs
into Economic Cost.
iii)
Return on Equity after taxes.
iii)
Benefits Valued at Border prices.
iv)
Return on Equity before taxes.
(b)
Sensitivity Analysis
(b)
Discounted Measures
i)
PWC, NPV, BCR & IFRR with cost over-run, i)

reduction in benefits and delay in realization of
benefits.
PWC, PWB, NPV

given discount rate.
&
BCR
at
ii)
Internal Economic Rate of Return (IERR)
iii)
Domestic resource cost to earn one unit

of foreign exchange.
(c)
Undiscounted Measures
(c)
Undiscounted Measures
i)
Break-even analysis
i)
Nominal and Effective rate of protection
ii)
Pay back period
*Sensitivity analysis is undertaken under both financial and economic analysis.

Replacements and Renewals
714. All proposals for replacements of existing assets (whether involving additional
expenditure of a capital nature or otherwise) should be examined critically with a view
to seeing whether it would not be possible to avoid, or, at least, postpone such
replacements by adopting methods of repairing or reconditioning them at a cost that
could be justified financially. In all cases in which it is considered necessary to replace
an asset, instead of reconditioning it, it should be examined whether the estimated
average annual cost of service (as defined in paragraph 705) or the estimated average
cost per unit of service (vide paragraph 711) of the new asset is likely to be less than
that of the old asset after reconditioning.
715. Where a replacement is proposed on grounds of economy in operation and
maintenance costs, the estimate therefore should justify the outlay on the proposed
replacement by showing that the average annual cost of service or the average cost per
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CHAPTER VII
unit of service, which will be rendered by the new asset, is less than that of the existing
asset.
Note. The above two paragraphs will not apply to cases of casual or program renewals, not involving any
charge of a capital nature.
Reconditioning
716. When an asset is repaired at a comparatively high cost in preference to its being
replaced, it is referred to as being 'reconditioned'. The cost of such reconditioning is
charged to the relevant head of the chart of accounts, for which detailed estimates are
ordinarily necessary.
717. Scrapping, condemning and abandoning assets. An asset may be scrapped,
condemned or abandoned without replacement, when the service rendered by it is no
longer required. If the service rendered by it is still necessary and if it is proposed to
make other arrangements for such service, it should be definitely established that it is
more economical to scrap, condemn or abandon the existing asset and obtain the
required service from the new arrangement than to continue to obtain the required
service from the existing asset. Here also the relative economy of the two proposals
should be assessed on the basis of the average annual cost of service or the average cost
per unit of service, as the case may be.
718. Examples are given in Annexure III to this Chapter illustrating the method of
financial justification to be adopted in the case of replacement, reconditioning or
abandonment of existing assets. The data used in the illustrations are hypothetical and
the methods adopted are not to be regarded as exhaustive or as precluding the use of
the other methods that may be found to be more appropriate.
719. Second-hand Value.The second-hand value of an asset which is its 'present
worth' has often to be distinguished from scrap value. For purposes of financial
justification of transfer, purchase or sales, the second-hand value of assets may, except
in cases (e.g., rails, locomotives, etc.) where separate rules have been prescribed for the
determination of the second-hand value, be determined as provided below
(i) The first cost of an asset (based on which its second hand value has to be computed)
should be taken as the value of a similar asset at present day prices and not the value
actually paid for the asset when it was originally purchased.
(ii) The second-hand value or the present worth of a depreciating asset should be so
appraised that the average annual cost of service or the average cost per unit of service,
as the case may be, of the second-hand asset is equal to that of the same or similar asset
while new.
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CHAPTER VII
720. Examples illustrating the application of the principles enunciated in the preceding
paragraph are given in Annexure IV to this Chapter.
Review of Productivity of Outlay
721. In the case of works which are sanctioned, because it is anticipated that the
proposed expenditure would be productive or remunerative (paragraph 704), it is
important that the earnings, or savings in working expenses, eventually realized, after
the new capital has fructified, should be carefully compared with those anticipated
when the proposals were embarked upon.
722. New lines.-In respect of each new line opened for traffic, the railway
administration should submit to the Ministry of Railways (Railway Board) a statement,
showing the financial results of its working, in Form G. 722 shown below. The
statement should reach Ministry of Railways (Railway Board) not later than the
prescribed date, and should be accompanied by a covering memorandum in which
brief explanations should be given of important variations between the actual
realization and the estimated earnings, together with a note by the General Manager
regarding the probable traffic prospects of the line in the sixth year of opening.
FORM No. G. 722.
STATEMENT SHOWING FINANCIAL RESULTS OF WORKING OF NEW LINES
PAKISTAN RAILWAYS
Name of line.............................Length in Kilometers..........................Gauge....................
Opened on.......................................
Year
Capital cost on
30 June plus
calculated
interest during
construction
Earnings of line
Expenses of line
Line
proper
Guarantee
payable by
Local
Government,
etc., it any.
Total
(Col.
3+4)
Actual
expenditure of
line
6
Share of
other
expenditure
pertaining to
the line
Total
(Col 6+7)
I. As estimated before
construction.
II. Actual after opening
1st year
2nd
3rd
4th
5th
and after
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CHAPTER VII
Main line
Net
earnings
of line
proper
(Col. 58)
Additional
earnings minus
any loss due to
short circuiting
or diversion of
traffic
Additional expenses calculated

at 50 per cent of the normal
operating ratio (including
depreciation) obtaining on the
existing system of additional
earnings
after deducting loss (Col. 10)
Additional net
earnings
(Col 10-11)
10
11
12
Total net
earnings
(Col. 9+12)
13
Return on. capital

-Col
13x100 Col. 2
Remarks
14
15
Foot-notes to Form No. G. 722

I. Special steps taken in the course of the year
(a) To develop the traffic earnings
(i)
(ii)
(iii)
(iv)
(b) To reduce the expenses

(i)
(ii)
(iii)
(iv)
II. Probable future development of traffic and possibility of the line paying its way (short note).
Head of Traffic Department.
Head of Accounts Department.
723. The statement should be submitted only in respect of such lines as were opened
for traffic during the six years preceding that to which the statement relates, e.g., the
statement for the year 2010-11, should be prepared for only those lines which were
opened for traffic on 1st April 2004 or after.
724. The results of working of those lines, which have been partly opened for traffic
and the completion of which has been postponed indefinitely, should also be intimated.
725. The financial results of only those lines which have been opened for one complete
financial year need be submitted.
726. No statement need be submitted in respect of lines financed by private bodies (i.e.,
in which Government have no financial interest) and strategic lines.
727. The following instructions should be followed in preparing the statement
(i) The statement should, as far as possible, indicate figures under all columns (2 to 14)
against the item As estimated before construction. Under the head Actual after
opening, figures for the year to which the statement refers as well as for the preceding
four years should be given. For instance, in the statement for the year 2010-11, the
results for each of the financial years 2006-7 to 2010-11 should be shown.
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CHAPTER VII
(ii) Column 3 should indicate the earnings of the line from all traffic originating therein,
and all traffic received from the main line.
(iii) Column 6 should include expenditure on account of station staff, running staff and
engineering staff and such other items as are directly charged against the line.
(iv) Column 7 should also include a portion of the administrative charges of the railway,
care being taken to fix the sum with reference to the traffic moving on the line. In the
case of lines which are not more than 50 Kilometers in length no administrative charge
should be taken into account. All expenditure which would have been incurred even if
the line were not built should be ignored for the purpose of this column.
(v) The additional or new traffic interchanged to be shown in column 10 should include
only that portion of the traffic received by the main line from the new line and of the
traffic from the main line to the line, which arises solely from the construction of the
new line. In the absence of actual figures of additional traffic interchanged with the
existing lines, a reasonably approximate figure may be adopted. In the case of a chord
line short-circuiting a previously existing route, figures relating to cross traffic which
would have been carried by the previously existing route, if the chord line had not been
constructed, may be omitted from this statement and a proportionate reduction in the
working expenses on the line made.
(vi) The normal operating ratio to be adopted for the purpose of column 11 (which
should include depreciation) should represent the average for the last ten years
obtaining on the entire railway system.
728. Open Line Works.For the purpose of applying the productivity tests, open line
works should be classified as follows:
(i) Works undertaken with the definite object of increasing earnings or reducing
expenditure and to which such tests can be applied within three to five years of their
completion.
(ii) Works, the justification of which is dependent on factors that cannot be realized
within five years and to which productivity tests cannot be applied during that period.
Included under this category will be works providing a heavier standard or increased
capacity, intended to meet an increase of traffic during the periods of their lives, i.e.,
during the next 20, 30 or even 60 years.
(iii) Works incapable of financial justification and to which productivity test cannot be
applied. Under this category will come such works as are detailed in paragraph 701.
7.19

CHAPTER VII
Note. 1.When the justification for a Work is submitted, it should show under which of the three
categories the work falls; and in the case of comprehensive schemes including works falling under more
than one of these categories, the estimated expenditure under each should be shown separately.
Note 2.Justification for works, or part of scheme, falling under category (i), should also show the
probable period that will elapse between the completion of the work and the time when the productivity
tests can be applied.
729. A few works belonging to category (i) should be selected at the time of sanction,
for the application of productivity tests. The selection will be at the discretion of the
General Manager, in consultation with his Financial Adviser and Chief Accounts
Officer, in regard to works sanctioned by him, and of the Ministry of Railways (Railway
Board) in other cases. The fact that productivity tests are to be applied to a particular
work should be intimated to the authorities entrusted with its execution as also to the
Accounts and Audit Officer. In respect of all such selected works, the Financial Adviser
and Chief Accounts Officer should keep such statistics as would be necessary for the
application of the tests, in addition to those usually available.
730. In order to ensure that a work selected either by the Ministry of Railways (Railway
Board) or by the General Manager for the application of productivity test is not lost sight
of, Railway Administrations and Accounts Officers should maintain a list showing the
following particulars
(i) Reference to sanction of the estimate.
(ii) Brief particulars of work selected for the application of productivity test.
(iii) Total estimated expenditure.
(iv) Nature and extent of productivity claimed in the estimate.
(v) When the test is to be applied.
(vi) Brief remarks about the results of the test.
This list should be reviewed half-yearly and timely action taken to apply the test to all
works due for examination during each half year.
731. When, in due course, the tests are actually applied, the Financial Adviser and
Chief Accounts Officer should submit a report embodying the results of the tests to the
General Manager. In the case of works selected by the Ministry of Railways (Railway
Board), the General Manager will submit the Financial Adviser and Chief Accounts
Officer's reports to the Ministry of Railways (Railway Board) with his own comments.
The object of these reports is not only to furnish information as to the results actually
achieved to the authority that sanctioned the expenditure but also to serve as a lesson
for the future.
7.20

CHAPTER VII
ANNEXURE I
[See Paragraph.707]
SINKING FUND PAYMENT TABLE
U=Useful life of assets in years
U.
1
2
3
4
3
6
7
3
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
.35
36
37
2%
1.0000
0.4950
0.3268
0.2426
0.1922
0.1585
0.1345
0.1165
0.1025
0.0913
0.0822
0.0746
0.0681
0.0626
0.0578
0.0537
0.0500
0.0467
0.0438
0.0412
0.0388
0.0366
0.0347
0.0329
0.0312
0.0297
0.0283
0.0270
0.0258
0.0246
0.0236
0.0226
0.0217
0.0208
0.0200
0.0192
0.0185
2 1/2%
1.0000
0.4938
0.3251
0.2408
0.1902
0.1565
0.1325
0.1145
0.1005
0.0893
0.0801
0.0725
0.0660
0.0605
0.0558
0.0516
0.0479
0.0447
0.0418
0.0391
0.0368
0.0346
0.0327
0.0309
0.0293
0.0278
0.0264
0.0251
0.0239
0.0228
0.0217
0.0208
0.0199
0.0190
0.0182
0.0175
0.0167
3%
1.0000
0.4926
0.3235
0.2390
0.1884
0.1546
0.1305
0.1125
0.0984
0.0872
0.0781
0.0705
0.0640
0.0585
0.0538
0.0496
0.0460
0.0427
0.0398
0.0372
0.0349
0.0327
0.0308
0.0290
0.0274
0.0259
0.0246
0.0233
0.0221
0.0210
0.0200
0.0190
0.0182
0.0173
0.0165
0.0158
0.0151
3 1/2%
1.0000
0.4914
0.3219
0.2373
0.1865
0.1527
0.1285
0.1105
0.0964
0.0852
0.0761
0.0685
0.0621
0.0566
0.0518
0.0477
0.0440
0.0408
0.0379
0.0354
0.0330
0.0309
0.0290
0.0273
0.0257
0.0242
0.0229
0.0216
0.0204
0.0194
0.0184
0.0174
0.0166
0.0158
0.0150
0.0143
0.0136
4%
1.0000
0.4902
0.3203
0.2355
0.1846
0.1508
0.1266
0.1085
0.0945
0.0833
0.0741
0.0666
0.0601
0.0547
0.0499
0.0458
0.0422
0.0390
0.0361
0.0336
0.0313
0.0292
0.0273
0.0256
0.0240
0.0226
0.0212
0.0200
0.0189
0.0178
0.0169
0.0159
0.0151
0.0143
0.0136
0.0129
0.0122
4 1/2%
1.0000
0.4890
0.3188
0.2337
0.1828
0.1489
0.1247
0.1066
0.0926
0.0814
0.0722
0.0647
0.0583
0.0528
0.0481
0.0410
0.0404
0.0372
0.0344
0.0319
0.0296
0.0275
0.0257
0.0240
0.0224
0.0210
0.0197
0.0185
0.0174
0.0164
0.0154
0.0146
0.0137
0.0130
0.0123
0.0116
0.0110
5%
6%
7%
8%
1.0000
0.4878
0.3172
0.2320
0.1810
0.1470
0.1228
0.1047
0.0907
0.0795
0.0704
6.0628
0.0565
0.0510
0.0463
0.0423
0.0387
0.0355
0.0327
0.0302
0.0280
0.0260
0.0241
0.0225
0.0210
0.0196
0.0183
0.0171
0.0160
0.0151
0.0141
0.0133
0.0125
0.0118
0.0111
0.0104
0.0098
1.0000
0.4854
0.3141
0.2286
0.1774
0.1434
0.1191
0.1010
0.0870
0.0759
0.0668
0.0593
0.0530
0.0476
0.0430
0.0390
0.0354
0.0324
0.0296
0.0272
0.0250
0.0230
0.0213
0.0197
0.0182
0.0169
0.0157
0.0146
0.0136
0.012
0.0118
0.0110
0.0103
0.0096
0.0090
0.0084
0.0079
1.0000
0.4831
0.3111
0.2252
0.1739
0.1398
0.1156
0.0975
0.0835
0.0724
0.0634
0.0559
0.0497
0.0443
0.0398
0.0359
0.0324
0.0294
0.0268
0.0244
0.0223
0.0204
0.0187
0.0172
0.0158
0.0146
0.0134
0.0124
0.0114
0.0106
0.0098
0.0091
0.0084
0.0078
0.0072
0.0067
0.0062
1.0000
0.4808
0.3080
0.2219
0.1705
0.1363
0.1121
0.0940
0.0801
0.0690
0.0601
0.0527
0.0465
0.0413
0.0368
0.0330
0.0296
0.0267
0.0241
0.0219
0.0198
0.0180
0.0164
0.0150
0.0137
0.0125
0.0114
0.0105
0.0096
0.0008
0.008
0.0075
0.0069
0.0063
0.0058
0.0053
0.0049
7.21

CHAPTER VII
U.
33
39
40
41
42
43
44
45
46
47
48
49
50
55
60
65
70
75
80
85
90
95
2%
0.0178
0.0172
0.0166
0.0160
0.0154
0.0149
0.0144
0.0139
0.0135
0.0130
0.0126
0.0122
0.0118
0.0101
0.0088
0.0076
0.0067
0.0059
0.0052
0.0046
0.0040
0.0036
2 1/2%
0.0161
0.0154
0.0148
0.0143
0.0137
0.0132
0.0127
0.0123
0.0118
0.0114
0.0110
0.0106
0.0103
0.0087
0.0074
0.0063
0.0054
0.0047
0.0040
0.0035
0.0030
0.0026
3%
0.0145
0.0138
0.0133
0.0127
0.0122
0.0117
0.0112
0.0108
0.0104
0.0100
0.0096
0.0092
0.0089
0.0073
0.0061
0.0051
0.0043
0.0037
0.0031
9.0026
0.0023
0.0019
100 0.0032 0.0023 0.0016
3 1/2%
0.0130
0.0124
0.0118
0.0113
0.0108
0.0103
0.0099
0.0095
0.0091
0.0087
0.0083
0.0080
0.0076
0.0062
0.0051
0.0042
0.0035
0.0029
0.0024
0.0020
0.0017
0.0014
4%
4 1/2%
5%
6%
7%
8%
0.0116
0.0111
0.0105
0.0100
0.0095
0.0091
0.0087
0.0083
0.0079
0.0075
0.0072
0.0069
0.0066
0.0052
0.0042
0.0034
0.0027
0.0022
0.0018
0.0015
0.0012
0.0010
0.0104
0.0099
0.0093
0.0089
0.0084
0.0080
0.0076
0.0072
0.0068
0.0065
0.0062
0.0059
0.0056
0.0044
0.0035
0.0027
0.0022
0.0017
0.0014
0.0011
0.0009
0.0007
0.0093
0.0088
0.0083
0.0078
0.0074
0.0070
0.0066
0.0063
0.0059
0.0056
0.0053
0.0050
0.0048
0.0037
0.0028
0.0022
0.0017
0.0013
0.0010
0.0008
0.0006
0.0005
0.0074
0.0069
0.0065
0.0061
0.0057
0.0053
0.0050
0.0047
0.0044
0.0041
0.0039
0.0037
0.0034
0.0025
0.0019
0.0014
0.0010
0.0008
0.0006
0.0004
0.0003
0.0002
0.0058
0.0054
0.0050
0.0047
0.0043
0.0040
0.0038
0.0035
0.0033
0.0030
0.0028
0.0026
0.0025
0.0017
0.0012
0.0009
0.0006
0.0004
0.0003
0.0002
0.0002
0.001
0.0045
0.0042
0.0039
0.0036
0.0033
0.0030
0.0028
0.0026
0.0024
0.0022
0.0020
0.0019
0.0017
0.0012
0.0008
0.0005
0.0004
0.0002
0.0002
0.0001
0.0001
0.0000
0.0012 0.0008
0.0006
0.0004
0.0002
0.0001
0.0000
The use of the Table.What sum must be paid at the end of each year to the Sinking Fund so that the
annual payments together with interest thereon at 4 per cent. compounded annually, will, at the end of
18 years, amount to 2,000?
Opposite 18 under 4 per cent we find 0.0390 which is the annual payment required for Rupees 1, so for
Rupees 2,000, the annual payment is 2,000x0.0390, i.e., Rupees 78.
7.22

CHAPTER VII
ANNEXURE II
[See paragraph 713]
The examples given below are intended to illustrate the principles set out in paragraph 710 et
seq. The data assumed are hypothetical and the conclusion arrived at in these examples are
purely illustrative. The methods adopted are not to be regarded as exhaustive or as precluding
the use of alternative methods which may be found to be more appropriate.
1. Choice of Sleepers.(i) Given the following data, the problem is to decide whether wooden
sleepers, concrete sleepers or steel sleepers should be used in a particular length of track.
Particulars.
Wooden
Steel
Concrete Sleepers
Sleepers Sleepers
Rupees
Cost per sleeper

Cost of fittings
Rupees
4
1
7
1
Useful life
12 years 35 years
Number required per kilometer
2,200
2,200
Scrap value of sleepers
0.25
1.25
Second-hand value of fittings
0.75
1.25
Yearly cost of maintenance and upkeep, etc., per
333
333
kilometer.
Cost of transportation of sleepers to site, per kilometer
700
1,000
Cost of laying per kilometer length of track
1,300
1,650
Rate of interest
6% p. a. 6% p. a.
(ii) The average annual cost of service of wooden sleepers is Rupees 1,851, being the sum of
(a) Rupees 333, the cost of maintenance and upkeep, etc.
(b) Rupees 780, the interest on the capital cost, viz., Rupees 13,000, as worked out belowRupees
Cost of 2,200 sleepers and fittings at Rupees (4+1) each
11,000
Cost of laying
1,300
Cost of transportation
700
Total
13,000
(c) Rupees 738, the sinking fund payment at 6 per cent for 12 years on Rupees 12,450 (i.e.,
Rupees 13,000 less Rupees 550 scrap value).
(iii) The average annual cost of steel sleepers is Rupees 1,706, being the sum of
(a) Rupees 333, the cost of maintenance and upkeep;
(b) Rupees 1,215, the interest on the capital cost, viz., Rupees 20,250.
7.23

CHAPTER VII
Rupees
17,600
1,650
1,000
20,250
Cost of 2,200 sleepers and fittings at Rupees (7+1) each

Cost of laying
Cost of transportation
Total
(c) Rupees 158, the sinking fund payment at 6 per cent, for 35 years on Rupees 17,500 (i.e.,
Rupees 20,250 minus Rupees 2,750 scrap value).
From a comparison of the average annual costs of wooden sleepers computed on the basis
of the above data, it will appear that steel sleepers are cheaper by Rupees 47 per Kilometer
than the wooden sleepers. Ordinarily, therefore, the choice should be in favour of the
former.
2. Selection of Nature of Motive Power to be employed,(i) Given the following data, to
decide between the purchase of a steam engine and of an oil engine for pumping water at a
small Watering station.
Steam
Particulars
Oil Engine
Engine
Rupees
Rupees
First cost of engine
2,000
2,500
First cost of boiler
1,000
..
Useful life
40 years
20 years
Scrap value
Nil.
Nil.
Operation cost
Fuel per year
1,000
Driver's Wages
360
Repairs
100
Other miscellaneous expenses
140
(ii) The average annual cost of service of the two engines compares as follows :
Particulars.
Operation, upkeep, etc.
Interest at 6 per cent. on capital cost
Sinking fund payment
Steam.
Rupees
1,600
180
20
(Oil) 500
480
180
140
Oil
Rupees
1,300
150
68
Total average annual cost

1,800
1,518
(iii) As the average annual cost of service of the oil is less, it should ordinarily be preferred.
3. Selection of Quality. (i) To decide between two qualities of electrical bulbs offered for sale at
different prices, given the following data.
7.24

CHAPTER VII
Particulars.
Cost per 1,000 bulbs of 30 candle power
Life
Power consumption per candle power hour
Number of hours each lamp is burnt per day
Cost of electric power
Bulbs manufactured
by firm A
Rupees 1,000
1,000 hours
1/2 watt.
Approximate
2.74
hours.
Rupees 0.25 per unit.
Bulbs
manufactured
by firm B
Rupees 200
500 hours
1 watt.
Approximate
2.74 hours.
Rupees 0.25 per
unit.
(ii) The average annual cost of service of the 1,000 bulbs offered by firm A is Rupees
4,810, being the sum of
(a) Rupees 1,000, the cost of 1,000 bulbs;
(b) Rupees 60, the interest at 6 per cent; and
(c) Rupees 3,750, the cost of power consumed, see below
(Each bulb lasts 1,000 hours or 1,000/2.74 days, i.e., 365 days, or one year.
The power consumed per bulb, per hour is equal to 30x1/2 Watts or 15 Watts.
The power consumed in 1000 hours of burning will, therefore, be 15 units, the cost of
which will be Rupees 3.75 per bulb.
The cost of power consumed by 1,000 bulbs will be Rupees 3,750).
The cost per unit of service, i.e., cost per bulb per every hour it is lit will, therefore, be
equal to 4,810/1,000x 1,000 or Rupees 0.004810.
(iii) In computing the average cost per unit of service of bulbs offered by firm B it should
be borne in mind that the total life of each bulb is 500/2.74 or 183 days, or 1/2 year, so,
there will be two replacements of bulbs each year.
The average annual cost of service of the 1,000 bulbs offered by firm B will be Rupees
7,918, being the sum of
(a) Rupees 400, the cost of bulbs, renewed twice in a year;
(b) Rupees 18, the interest at 6 per cent on Rupees 200 for 1 year and on Rupees 200
for 6 months; and
(c) Rupees 7,500, the cost of power consumed, i.e., 1,000*2*500*30/1,000 or 30,000
units at Rupees 0.25 unit.
The cost, per unit of service, i.e., cost per bulb per hour it is lit will, therefore, be
7,918/2,000x500 or Rupees 0.007918.
(iv) As the bulbs of firm A' are more economical than those of firm B the former should be
chosen.
7.25

CHAPTER VII
ANNEXURE III
[See paragraph 718]
The examples given below are intended to illustrate the principles set out in paragraph 714 et
seq. The data assumed are hypothetical and the conclusions arrived at in these examples are
purely illustrative. The methods adopted are not to be regarded as exhaustive or as precluding
the use of alternative methods which may be found to be more appropriate.
1. Renewal of a Locomotive.(i) whether to recondition or to renew a locomotive, given the
following data.
Particulars
Cost of the locomotive
Cost of reconditioning
Rate of Interest
Old Locomotive
Rupees
10,000 (second
hand cost)
25,000
6 per cent
New
Locomotive
Rupees
150,000
(new cost)
..
6 per cent
Life
Scrap value
6 years
6,000
35 years
Maintenance, Operation and Repair Charges
10,000
a year
8,000
a year
10,000
(ii) The average annual cost of the existing locomotive after reconditioning would be Rupees
16,259, made up of the following:
(a) Cost of maintenance, operation, repairs, etc.
(b) Interest at 6 per cent on Rupees 35,000 (Rupees 10,000 plus Rupees
25,000).
(c) Sinking fund payment [(25,000 + 10,000) 6,000] x 0.1434
(29,000 x 0.1434)
i.e. Cost of reconditioning + Maintenance, operation cost Scrap
value x Value from sinking fund table
Total
Rupees
10,000
2,100
4,159
16,259
(iii) The average annual cost of the new locomotive would be Rupees 18,500 made up of the
following:
(a) Cost of maintenance, operation, repairs, etc.

(b) Interest at 6 per cent on Rupees 154,000 (i.e., new cost Rupees
150,000 + the second-hand cost of the old locomotive, Rupees 10,000
the scrap value of the old locomotive, Rupees 6,000).
(c) Sinking fund payment (140,000x .009)
Total
Rupees
8,000
9,240
1,260
18,500
7.26

CHAPTER VII
(iv) It follows from the above figures that, with the data assumed, it is cheaper to recondition the
old locomotive than to replace it by a new one.
2. Renewal of a Bridge.(i) whether to recondition or to renew a bridge, given the following
data.
Particulars
Old girders
New girders
Cost
Scrap Value
Scrap Value (after reconditioning
Rupees
10,000
2,000
4,000
Rupees
40,000
4,000
Interest
Life
Reconditioning Cost
5 per cent
30 years
10,000
5 percent
60 years
NOTEMaintenance cost is the same for both the reconditioned and new bridge.
(ii) The annual cost of service of the reconditioned unit will be Rupees 1,241.6, vide details
given below
Interest on Rupees 20,000 (i.e., Rupees 10,000+ Rupees 10,000)

Sinking fund payment at 5 per cent, on Rupees 16,000
Total
Rupees
1,000
241.6
1,241.6
(iii) The annual cost of service of the new girders will be Rupees 2,500.8, vide details below
Interest on Rupees 48,000, i.e., on cost of new girders plus 2nd-hand

value of old girders minus scrap value of old girders Rupees 40,000+
Rupees 10,000-Rupees 2,000).
Sinking fund payment (0.0028x36,000)
Total
Rupees
2,400
100.8
2,500.8
(iv) It follows that reconditioning is the cheaper method.

3. Renewal of Permanent Way.(i) To determine whether a line of 85 lb. B H. rails should be
fitted with 2 additional sleepers, one Duplex joint sleeper and new fish-plates and bolts, or
replaced with 90 lb. F. F. rails, given the following data.
7.27

CHAPTER VII
For providing additional fittings
Fitting new 90 lb. rails

Rupees
Cost of two additional sleepers

including fittings.
Cost of Duplex joint sleepers including
fittings.
Cost of fish-bolts and plates
10 Cost of 2 new 90 lb. rails including

carriage and laying.
20 Life
100
60 years.
4 Scrap value
Cost of fitting these in each

Life of 85 lb. rails
Rupees
42
2 Rate of interest
6 per cent
30 years
Scrap value of rails 36 ft. long

Scrap value of fittings
40
2
Second-hand cost of two 85 lb. rails, 36 60

ft. long.
Rate of interest
6-per cent
Note.(1) Maintenance and repair costs are considered to be the same in both cases.
(2) Steel scrap has a very high price in the market and we can get new rails rather cheap from
Tatas under our old contract.
(3) The old rails cannot be used elsewhere.
(ii) The average annual cost of service of the existing 85 lb. track after the additional fittings are
made will be Rupees 6.32, vide calculations below
(a) Interest on the
cost of 2 sleepers
cost of Duplex joint sleepers, new
cost of fish-plates and bolts
cost of fitting
second-hand value of old rail
Less scrap value of fish-plates and bolts
(b) Sinking fund payment on Rupees (10+20+4+2+60) - (40+2) or

Rupees 54= (.0126x54).
Total
Rupees
10
20
4
2
60
96
2
94
=5.64
.68
6.32
(iii) The average annual cost of service of new rails will be Rupees 7.19, vide calculations
below
7.28

CHAPTER VII
(a) Interest on
cost of new rails and fittings, etc.
plus second-hand cost of old rails
Less scrap value of old rails and fittings
Rupees
100
60
160
42
118
=7.03
Sinking fund payment of Rupees (100-42)= (58x .0019)

Total
.11
7.19
(iv) With the data assumed it is cheaper to provide 2 extra sleepers, 1 Duplex joint sleeper and
new fish-plates and bolts to the existing track than to replace it With 90 lb. F. F. rails. If,
however, it were possible to use the B. H. rails elsewhere on the line it would be cheaper to
provide new rails than to provide these additional fittings.
4. Realignment of line.(i) To determine whether the realignment of a track by abandoning the
arc and following the chord, is justifiable, given the following dataLength of arc
Length of chord
Cost of chord
Scrap value of items recoverable from the arc
Scrap value of items recoverable from the chord
Second-hand value of all assets of the arc
Savings in operation and maintenance costs
Loss on tickets owing to reduction of mileage
Extra traffic expected
Rate of interest
24 Kilometres
16 Kilometers
Rupees 500,000
Rupees 50,000
Rupees 40,000
Rupees 300,000
Rupees 70,000
Rupees 10,000
Rupees 15,000
5 per cent
NOTE.There is keen bus competition on the section running along the arc and the chord will cut this
competition as the road runs along the arc and not the chord, and it is very unlikely another road will be
built along the chord.
(ii) The net saving due to realignment is Rupees (70,000-10,000+15,000) or Rupees 75,000.
(iii) The average annual cost, excluding the cost of operation and maintenance, of the realigned track will
be Rupees 42,606, vide calculations below
Rupees
(a) Interest on Rupees 750,000 (i.e., Rupees 500,000+ Rupees 300,000
Rupees 50,000) at 5 per cent.
(b) Sinking fund payment required to provide Rupees 460,000 (i.e.,
Rupees 500,000-Rupees 40,000) at the end of 35 years= (.0111x460,000).
37,500
5,106
N.B.There are many assets on the track having varying normal lives. For the purpose of this
calculation, a life of 35 years has been taken as a fair average for all the assets involved.
Total annual cost excluding operation, maintenance, etc.
Rupees
42,606
(iv) Hence it may be seem that realignment is financially justified.
7.29

CHAPTER VII
ANNEXURE IV
{See paragraph 720}
The examples given below are intended to illustrate the principle set out in paragraph 719. The
data assumed are hypothetical and the results arrived at in these examples are purely
illustrative.
1. If, in the case of an asset where the average annual cost of service is the basis on which the
second-hand value has to be fixed,
the normal fife is
the first cost is
the scrap value is
Life as second-hand asset is
the annual cost of operation and maintenance, repairs, etc.,
of the asset while new is.
the annual cost of operation and maintenance, repairs, etc.,
in the second-hand condition is;
N years
Rupees C.
Rupees S.
n years.
Rupees O
Rupees O
r is the annual rate of interest;

dN is the sinking fund payment required to he paid annually so that at the end of N years, the
sinking fund provides Re. I.
dN is the sinking fund payment required to be paid annually so that at the end of n years the
sinking fund provides Re. I.
then, X, the second-hand value of the asset is such that Xr+(XS) dn
O1=Cr+(C-S) dN +O.
Simplifying the equation, we have
Xr+Xdn-Sd +O)=Cr.+(C-S)dN+O
:. X (r+dn)4=Cr+(C-S) dN+O+Sdn-O1
Cr+(C-S) dN+O+Sdn-O1
:. X=
r+dn
Illustration.
If Rupees 10,000 be the first cost of an asset with 60 years of useful life and a scrap value of
Rupees 2,500; the rate of interest is 6 per cent or 06 per rupee and the average maintenance
and repair cost for the first 20 years is Rupees 250 and for the next 40 year Rupees 350; then
applying the above formula, the second hand value at the end of 20 years will be
10,000 x 0.06 + (10,000 - 2,500) 0.0019* + 250 + 2,500 x -0.0065*-350
Rupees
0.06 + 0.0065
or
530.5
0.0665
i.e., Rupees 7,977
*These are obtained from the Table in Annexure I.

7.30

CHAPTER VII
2. In the case of an asset the second-hand value of which is to be determined on the basis of
the average cost per unit of service, if the same notation as in Example (1) were used; and
If u is the average number of annual units of service rendered by the asset while new, and u1
the average number of units of service rendered by the asset while second hand, then, X, the
second-hand value of the asset is such that
Xr+(X-S) dn+O1
u1
:. X=
Cr+(C-S) dN+O
u
u1/u [Cr+(C-S) dn +O] - O1+ Sdn

R+ dn
Illustration.
If Rupees 100,000 be the cost of an asset with a useful life of 35 years and a scrap value of
Rupees 10,000 ; if the rate of interest is assumed to be 6 per cent or .06, the average operation,
maintenance and repairs costs while new, Rupees 120,000 per annum and the average
operation, maintenance and repairs costs in the second hand condition Rupees 103,000 per
annum ; and if the average serviceability of the asset while new be 120,000 units per annum
and 100,000 units in the second-hand condition, then applying the formula above, the secondhand value of the asset at the end of 20 years will be
100,000
100,000x.06+(100,000-10,000).009+120,000] -103,000+10,000x .0430
Rupees
.06+.0430
or
3105
.103
i.e., Rupees 30,146 nearly.
7.31
PAKISTAN RAILWAYS

CHAPTER VIII
20 October, 2011
9.1

CHAPTER VIII
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
DIFFERENT KINDS OF RAILWAY EXPENDITURE
8.1
801
(802 Deleted)
LIMITATIONS ON POWERS OF MINISTRY OF RAILWAYS

(RAILWAY BOARD)
8.1
803
DELEGATION OF FINANCIAL POWERS TO LOWER

AUTHORITIES
8.1
804
RESPONSIBILITY FOR CONTROL OVER EXPENDITURE
8.1 8.2
805 806
STANDARDS Of FINANCIAL PROPRIETY
8.2
807
BUDGETARY CONTROL AND CONTROL AGAINST DETAILED 8.2

ESTIMATES
808
AUTHORIZATION ROLLS
8.3 8.4
809 812
(810 Deleted)
REVENUE ALLOCATION REGISTERS
8.4
813
PROPORTIONATE BUDGET ESTIMATE
8.4 8.5
814 816
MONTHLY FINANCIAL REVIEW
8.5 8.6
817 820
REAPPROPRIATIONS
8.6
821 822
DISTRIBUTION OF THE GRANT FOR THE YEAR
8.7
823
WATCH OVER PROGRESS OF EXPENDITURE
8.7
824 827
REVIEW OF EXPENDITURE
8.8
828 830
REVIEW OF NEW CONSTRUCTIONS
8.9
831
REVIEW OF OPEN LINE WORKS
8.9 8.10
832 838
(837, 839 846
Deleted)
19

CHAPTER VIII
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
FINANCIAL ADVISER AND CHIEF ACCOUNTS OFFICERS

REVIEW OF MONTHLY RECEIPTS AND EXPENDITURE
8.11
847
UNREMUNERATIVE LINES
8.11
848 851
MONTHLY STATEMENT OF APPROXIMATE RECEIPTS AND

EXPENDITURE
8.12
852 853
WATCH OVER EXPENDITURE AND EARNINGS OF THE LAST

QUARTER OF THE YEAR
8.12
854
ANNUAL REVIEW OF EXPENDITURE
8.12
855
CONTROL AGAINST OVER-ALLOTMENTS
8.13
856
20

CHAPTER VIII
801. Different kinds of Railway Expenditure. The expenditure of Pakistan Railways

may be either on revenue or on capital account. The detailed Chart of Accounts for
recording of all expenditure is given in Appendix XVI to the Pakistan Railways Code for
the Accounts Department. The rules and principles governing the allocation of
expenditure between revenue and capital are set out in Chapter IX.
802. Deleted.
803. Limitations on powers of Ministry of Railways (Railway Board). No expenditure
can, however, be authorized by the Ministry of Railways (Railway Board) unless:
(i) if it is Other than Charged, it is covered by a vote of the National Assembly,
and
(ii) if it is Charged, the appropriation has been sanctioned by Prime Minister.
The budget grants as voted by the National Assembly, are the limits within which
expenditure may be incurred by the Ministry of Railways (Railway Board) during a
financial year, on the specific purposes / objects for which the grants have been made.
804. Delegation of Financial Powers to lower authorities. For the speedy disposal of
public business, the Federal Government have delegated most of their powers in
financial matters to authorities subordinate to them, with a provision for redelegation to
lower authorities (vide Appendix III to this code). In order to provide such authorities
with funds to meet the expenditure during a financial year, specific sums (or budget
allotments) are placed at their disposal at the beginning of each financial year, out of
the grants voted by the National Assembly.
805. Responsibility for control over expenditure. The authorities responsible for the
control of expenditure against each grant are detailed in paragraph 408. While it is the
duty of the Ministry of Railways (Railway Board), as the controlling authority in respect
of the total amount of each grant voted by the National Assembly, to watch the progress
of expenditure and to keep the aggregate charges within the amount of the grant or
appropriation placed at their disposal, it is the responsibility of the Pakistan Railways
administration to exercise a similar control over the allotments placed at their disposal.
When several officers are authorized to incur expenditure relating to a detailed object,
against a lump-sum allotment placed at the disposal of a single higher authority, it
devolves upon this authority to watch the progress of expenditure in all offices and to
keep the aggregate charges within the allotment fixed under that detailed object.
8.1

CHAPTER VIII
806. The grants voted by the National Assembly, in response to the Demands for Grants
presented to them, may be spent only on the objects and for the purpose specified in
the detailed statements (Public Sector Development Programme) which accompany the
Demands. No expenditure may be incurred by any authority on a new project not
contemplated in the original demand, without obtaining a supplementary grant from the
National Assembly.
Moral obligation
807. Standards of Financial Propriety. In the exercise of their financial powers, the
sanctioning authorities must pay due regard to the following principles:
Identification with the interests of the administration.
(1) Every public officer should exercise the same vigilance in respect of
expenditure incurred from Government revenues as a person of ordinary
prudence would exercise in respect of the expenditure of his own money.
(2) No authority should exercise its powers of sanctioning expenditure to
pass an order which will be directly or indirectly to its own advantage,
(3) Government revenues should not be utilized for the benefit of a particular
person or section of the community unless:
(i) the amount of expenditure involved is insignificant, or
(ii) a claim for the amount could be enforced in a court of law, or in case
of compensation, etc.,
(iii) the expenditure is in pursuance of a recognized policy or custom.
(4) The amount of allowances, such as travelling allowances, granted to meet
expenditure of a particular type, should be so regulated that the allowances
are not on the whole sources of profit to the recipients.
808. Budgetary Control and Control against Detailed Estimates. Separate allotments are
placed at the disposal of Pakistan Railways administration under each object / grant for
working expenses and for expenditure on capital works (Public Sector Development
Programme project / scheme). These allotments are made detailed object wise for
revenue expenditure and development expenditure on capital works, are set out in the
Public Sector Development Program which is furnished to Pakistan Railways along
8.2

CHAPTER VIII
with the budget orders sanctioning the allotments. The revenue expenditure is
distributed over the various detailed object wise by the Ministry of Railways (Railway
Board) while project / scheme wise allotment of development expenditure (Public
Sector Development Programme) is made by the competent authority. Thus the control
of expenditure on Pakistan Railways is exercised through:
(1) the preparation, in advance, of estimates of the expenditure to be incurred;
(2) the allotment of funds through budget grants for the year, on the basis of these
estimates; and
(3) the continuous and concurrent review of the expenditure as incurred against the
details of the estimates, and against the sanctioned grants, so that revisions of
estimates or reappropriation of funds are arranged for at the earliest possible point of
time.
The procedure to be followed in controlling expenditure against estimates is detailed in
Chapters IX and XII of the Pakistan Railways Codes for the Engineering and Mechanical
Departments respectively. Paragraphs 809 to 851 of this Chapter deal with the
procedure for reviewing the expenditure, after it is abstracted in suitable form in the
initial books of account.
Control over Working Expenses
809. Authorization Rolls. The revised and budget estimates of working expenses
submitted by the General Manager to the Ministry of Railways (Railway Board)
(paragraph 537) are based on detailed estimates of revenue expenditure obtained by
him from the various heads of departments of Pakistan Railways. On receipt of the
allotment from the Ministry of Railways (Railway Board), these detailed estimates, are
modified as may be necessitated by the allotment sanctioned by the Ministry of
Railways (Railway Board) as may be deemed necessary by the General Manager. These
constitute the detailed estimates of revenue expenditure sanctioned by the General
Manager.
810. Deleted.
811. Within the amounts of the allotments fixed by the General Manager under
paragraphs 426 and 809 for the various spending authorities in charge of divisions and
departments, such authorities have full power to sanction expenditure on revenue
account during the year, subject to the condition that the specific sanction of the
competent authority must be obtained separately to all items of expenditure on
establishment where under rules such sanction is necessary; and in cases in which the
General Manager has prescribed that detailed estimates should be prepared and
8.3

CHAPTER VIII
administrative approval and technical sanction obtained before the incurrence of

expenditure, the procedure laid down by the General Manager must be followed.
812. Estimates are prepared for New Minor Works costing over Rupees 25,000 which
are chargeable to working expense. In special cases, detailed estimates are also
prepared in respect of other works chargeable to revenue, e.g., estimates for
reconditioning stock. In both these cases, the expenditure is recorded in Works
Registers (Form E. 1764), as it is incurred, and watched against the detailed provisions
in these estimates. The expenditure recorded in these registers is finally transferred to
the Revenue Allocation Registers through the aid of which the expenditure is controlled
against the Sanctioned Budget allotment as explained below.
813. Revenue Allocation Registers. All revenue expenditure is recorded in the Revenue
Allocation Registers by the various heads of accounts prescribed in the Chart of
Accounts given in the Appendix I to this Code. The object of these registers is to keep
the heads of districts, divisions and departments informed of the progress of expenditure
against the allotments sanctioned by the General Manager, which should be entered in
red ink in the appropriate columns provided for in these registers so as to form a ready
means of comparison and check with the outlay.
814. Proportionate Budget Estimate. In addition to the detailed control of expenditure
against estimates, a monthly comparison is made of the expenditure of the month (and
up-to-date) with the budget grant. For doing this, it is necessary to distribute the
sanctioned grant for the year amongst the various months constituting it, after taking all
known factors of disturbance into account. While the responsibility for the control of
expenditure against the budget allotment devolves upon the authority at whose disposal
the allotment has been placed, it is the duty of the Accounts Officer, in his capacity as
the Financial Adviser to the administration, to render all possible assistance to the
controlling authorities in the exercise of such control. Accordingly, he works out, at the
beginning of each financial year, in consultation with the officers responsible for the
control of expenditure, the estimated expenditure of the year under each detailed
object of a grant under the following details:
(i) Throw forward from the previous year.
(ii) All expenditure whether in cash or by transfer, the liability for which already
exists, but which is not likely to be distributed evenly during the year, whether
because it is of a periodical nature, or because it is contingent on the receipt of the
supplies, or for any other reason.
(iii) Expenditure which is practically fixed and evenly distributed throughout the
year.
8.4

CHAPTER VIII
(iv) Other expenditure which is likely to be incurred during the year but liabilities
for which have yet to be incurred.
(v) The balance left as a reserve for meeting fresh expenditure.
815. In respect of detailed object for which such detailed analysis is not practicable or
necessary, because the expenditure does not fluctuate from month to month, e.g.,
employee related expenses, past actuals are worked out for a number of years.
816. From the details thus worked out the proportionate budget estimate for each
month, is worked out for each detailed object of the grant, and the progress of
expenditure under each detailed object is then watched from month to month through
monthly Financial Reviews, in order to see that it is not proceeding at a more rapid
pace than the budget provides for, and is not likely to lead to an excess at the end of the
year.
817. Monthly Financial Review. The monthly financial review shows the actual
expenditure to the end of the previous month, against the allotments placed at the
disposal of the controlling authorities under each detailed object of the grant for which
they are responsible. The review should be prepared in form G. 817 and submitted to
the controlling authorities every month, by such date as may be fixed in consultation
with them.
FORM No. G. 817
REVIEW OF REVENUE EXPENSES of.................................... Division, up to (______2012).
Detailed Heads of Grant
Account
Code
Description
Revised Budget Allotment for the Year

2011-2012
Cash
Stores
Total
Cash
Stores
Actual Revenue Expenditure to end

of ______2012
Cash
Stores
Proportionate Revised Budget to end of

2012_____
Total
Actuals Revenue Expenditure to end of

_____2011 (Previous Year)
Cash
Total
Stores
Total
Variation in Expenditure up to ___2012

Excess (+) Saving (-)
Cash
Stores
Total
8.5

CHAPTER VIII
818. The proportionate budget estimate to the end of the month (column 3) is
worked out by the Accounts Officer in accordance with the instructions contained in
paragraphs 814-816 above. The figures of actual expenditure to the end of the month
and for the corresponding period of the last year being available from the Allocation
Registers and the compiled accounts, the Accounts Officer should complete the other
columns of the review provided above and submit it to the controlling authority, along
with the comments of the executive officers responsible for the expenditure and with
such remarks of his own as may be useful.
819. In exercising his check the Accounts Officer should see whether;
(a) the non-fluctuating expenditure is according to the monthly appropriation as
worked out on the basis of actuals in past years,
(b) the periodical expenditure is in accordance with the estimates,
(c) the correlation assumed between receipts and expenditure in the preparation
of the budget is maintained. For the purposes of this comparison, items
pertaining to the period, but remaining unadjusted for any reason, should not be
lost sight of.
820. The Monthly Financial Reviews should be prepared by the Divisional Accounts
Officers concerned for each division, and the Financial Adviser and Chief Accounts
Officer should arrange for the consolidation of these divisional reviews into the
Monthly Financial Review for the Pakistan Railways, the details of procedure and the
due dates being prescribed in consultation with Pakistan Railways administration.
821. Reappropriations. No liability, for which a provision does not exist or the
provision for which is inadequate in allotment sanctioned by the General Manager
should be incurred unless the necessary funds can be obtained either by
reappropriation or fresh allotment. Such liabilities may, however, be liquidated
provisionally on the spending authority undertaking to find the requisite funds. All such
expenditure should, however, be held by the Accounts Officer under objection for
want of appropriation or as excess over appropriation.
822. The Accounts Officer should advise the spending authorities of reappropriations
wherever needed, and how they are to be made. He should see that reappropriations
are not allowed to wait, but that whenever a saving under some head is reasonably
certain, steps are taken at once to withdraw funds from the detailed object, and
whenever it is clear that the progress of expenditure is such as to require an additional
appropriation, steps are taken to arrange for it by re appropriation or otherwise.
8.6

CHAPTER VIII
Control Over Development Expenditure

823. Distribution of the grant for the year. The allotments placed at the disposal of
General Manager by the Ministry of Railways (Railway Board), under Public Sector
Development Programme, are distributed among the authorities subordinate to the
General Manager and redistributed to lower authorities in the manner described in
paragraphs 426 to 428.
824. Watch over Progress of Expenditure. From the moment, expenditure or liability is
incurred on works, a check at regular and frequent intervals should be made on its
progress, both against estimates and against funds. The check should originate in the
lowest executive unit, viz., a division / accounting unit.
825. The Works Registers (Form E. 1764) maintained in each division / accounting unit
enable a running comparison to be made between;
(a) the expenditure incurred on each work and the detailed provision made in
the estimate for the work, and
(b) the budget allotment for the work and the actual expenditure to the end of
the month.
The executive officer should examine the works registers monthly or at more frequent
intervals, and watch the progress of expenditure on each work, so that any tendency
towards excess over sanctioned estimates may be investigated and curbed, or fresh
administrative and technical sanctions obtained in time to cover the anticipated excess.
826. The Accounts Officer should also watch the progress of expenditure on works, on
the lines laid down in paragraphs 814 to 816 and advise executive officers as to the
necessity of re appropriation, whenever such necessity arises (vide paragraph 822).
827. In watching the progress of expenditure on works, the Accounts Officer should see
whether;
(a) the expenditure up to any date is not in excess of the estimate for the quantity
executed,
(b) the anticipated credits have actually been realized,
(c) all adjustments are made in time, and
(d) expenditure on any new work is met by merely postponing or retarding the
progress of work.
8.7

CHAPTER VIII
828. Review of Expenditure. The Accounts Officer should prepare two reviews one by
detailed heads of the grant and the other by individual works of Public Sector
Development Programme projects/schemes, and present them to the authorities
concerned by such dates as may be fixed in consultation with them. The progress of
expenditure may be reviewed every month.
829. The review of capital expenditure (Public Sector Development Programme project/
scheme) by detailed heads of the grant should be prepared by the Accounts Officer in
Form G. 829.
FORM NO. G. 829
REVIEW SHOWING PROGRESS OF EXPENDITURE CHARGEABLE TO CAPITAL TO
END OF (.20.)
Detailed
heads of
grant
Budget
allotment
for the year
Total of
estimates
sanctioned
during the
year
Actual
expenditure
to end of
(..20..)
Proportion of
expenditure
to allotment
(Col.4/Col.2)
per cent.
Brief remarks as
to the rate of
progress of
expenditure
830. The review of capital expenditure (Public Sector Development Programme) by

works/projects/schemes should be prepared in Form G.830, separately for New
Constructions and Open Line works.
FORM NO. G. 830
REVIEW SHOWING PROGRESS OF PUBLIC SECTOR DEVELOPMENT PROGRAMME
EXPENDITURE CHARGEABLE TO CAPITAL TO END OF (...20.)
PSDP
Project/
Schemes
1
Budget allotment for the year

Internal
Total
External
CD
Internal
Cash Store
/ST
2
3
4
5
6
Expenditure for ../..

Total
Internal
External
7
Internal
Cash
Store
CD
/ST
10
Total
Internal
External
11
12
Total
Internal
External
13
8.8

CHAPTER VIII
Expenditure to end of ../..year (Cumulative)
Cash
14
Internal
Store
15
CD/ST
16
Total
Internal
17
External
18
Grand Total
Internal External
19
Brief remarks as to the

rate of progress of
expenditure
20
831. Review of New Constructions. The review of expenditure on new constructions

should show the information in regard to each individual construction as shown in
project wise Public Sector Development Programme Budget for the current year or for
which, though not so shown, there is a throw-forward.
832. Review of Open Line Works. In the review of expenditure on open line works
chargeable to Capital, information should be further classified under each detailed-head
of the grant, viz:
(i) Buildings;
(ii) Bridges;
(iii) Track;
(iv) Tunnels;
(v) Plant and Equipment;
(vi) Rolling stock;
(vii) Signalling System;
(viii) IT Equipment;
(ix) Motor Vehicles.
833. In the case of works, Public Sector Development Programme projects / schemes,
other than track renewals and Rolling stock, the review should be made in respect of;
(i) each individual work estimated to cost over Rupees 200,000 shown in the
Project wise development budget for the current year, or for which, though not so
shown, there is a throw-forward;
(ii) all works, Public Sector Development Programme projects / schemes costing not
more than Rupees 200,000 each, whether in progress or new, not as individual
works, Public Sector Development Programme projects / schemes but as one item
for the total of such works, including the 'throw-forwards'. If the General Manager
so directs, the review should show in detail each item of work for which an
estimate has been sanctioned.
8.9

CHAPTER VIII
834. In regard to track renewals, the review should show each item of work for which a
separate estimate has been sanctioned by the competent authority.
835. As regards Rolling-stock, each individual item shown in the Project wise
development budget for the current year or which, though not so shown, there is a
throw-forward from the previous year, should be included in the review under the
following detailed heads;
(i) Locomotives;
(ii) Carriages; and
(iii) Wagons.
836. With a view to complete the review, the information in regard to (a) the actual
expenditure for the month, (b) commitments which have neither been paid for nor
included in the approximates for the month and (c) the amount of probable further
outlay to complete the work should be obtained by the Accounts Officer from the
controlling authorities concerned.
837. Deleted.
838. The figures of 'actuals' required for the review will be furnished to the authorities
mentioned in the preceding paragraph by the Financial Adviser and Chief Accounts
Officer immediately after such figures are available. The reviews should be completed
by them in accordance with the instructions contained in the paragraphs 829 to 835
and submitted to the Financial Adviser and Chief Accounts Officer, so as to reach him
by the middle of the month following that to which they relate.
839. Deleted.
840. Deleted.
841. Deleted.
842. Deleted.
843. Deleted.
844. Deleted.
8.10

CHAPTER VIII
845. Deleted.
846. Deleted.
Financial Adviser and Chief Accounts Officer's Review of monthly Receipts and
Expenditure
847. The reviews in respect of Revenue and Capital Expenditure, as well as similar
reviews of the Earnings of Pakistan Railways, should be consolidated by the Financial
Adviser and Chief Accounts Officer in suitable form, and presented to the General
Manager monthly in the shape of a Financial Review for the whole railway, for the
period of the year concluding with the last day of the month previous to that in which
such a review is presented. The explanations given for the variations between the
expenditure of the year and the actuals for the corresponding period of the previous
year should be as full and illuminating as possible and the Financial Adviser and Chief
Accounts Officer should indicate what in his opinion are the conclusions to be drawn
from the accounts figures.
848. Unremunerative Branch Lines. The case of each branch or section of the line, the
earnings of which are less than the working expenses, should be specially brought to
the notice of the General Manager with a view to its being represented to the Ministry
of Railways (Railway Board) for consideration of the question of closing the line,
partially or totally.
849. The Financial Adviser and Chief Accounts Officer's review should indicate not
only the savings in working expenses that can be expected by the various departments
on the closing of the branch line and also on account of fall in traffic on the main line,
but also the losses involved in closing the branch.
850. For this purpose, the annual repair and maintenance in respect of the branch line,
or such lower figure as the conditions of traffic working on the branch line may
warrant, should be taken as an item of saving resulting from closing the branch
provided that when a figure less than the annual repair and maintenance is taken, full
justification for the figure adopted should be given. Similarly, interest on the estimated
value of material to be released from the branch may be taken as an item of saving.
Loss due to interest on the capital cost of the branch may be ignored as it remains
constant whether the branch is closed or not.
851. In assessing the losses involved in closing a branch, account should be taken not
only of the gross earnings of the branch proper but also of the probable loss of earnings
8.11

CHAPTER VIII
on the main line, which should be estimated carefully with reference to the
circumstances of each branch. In this connection it should be borne in mind that all the
interchanged traffic is not lost to the main line when a branch is closed, although it may
be anticipated that some traffic, having to take to roads to reach the main line rail head,
will be diverted to destination by road transport.
Monthly Statement of Approximate Receipts and Expenditure
852. A statement of approximate receipts and expenditure under such heads as may be
prescribed should be sent to the Member Finance so as to reach him not later than the
date prescribed.
853. The FA&CAO should submit to the Ministry of Railways (Railway Board), a
statement of approximate receipts and expenditure for Pakistan Railways to the end of
the preceding month.
Watch over Expenditure and Earnings of the last quarter of the year
854. Special watch over the progress of expenditure and earnings should be kept by
the Financial Adviser and Chief Accounts Officer in the last quarter of the financial
year, and the attention of the controlling authorities should be drawn to the necessity of
all reappropriations, withdrawals or additional allotments, as the case may be, and the
manner in which such reappropriations should be made. It should be particularly seen
what expenditure is likely to be thrown forward to the next years grant, so that the
General Manager may inform the Ministry of Railways (Railway Board) of the necessity
of making any provision in the budget of the following year. Orders of the General
Manager should also be obtained as to whether savings in the current year's grant,
represented by the carry forward to the subsequent year should be permitted to be
utilized for meeting any other expenditure, recurring or non-recurring, during the year.
If any such savings, or any other savings of a non-recurring character, are sought to be
utilized by any authority to meet fresh recurring expenditure, it should be brought to the
notice of the General Manager and, in important cases, to the notice of the Member
Finance, as well, through the proper channel.
Annual Review of Expenditure
855. The total expenditure for the year, as actually booked in the accounts of Pakistan
Railways, against the various grants and appropriations, is reviewed through the
Appropriation Accounts described in Chapter VI.
8.12

CHAPTER VIII
Control against Over-allotments

856. If in respect of any grant, the Ministry of Railways (Railway Board) make over
allotments against a prospect of undefined savings, the Member Finance should keep a
record of such over-allotment and should bring to the notice of the Ministry of Railways
(Railway Board) any failure in the savings to be realized.
8.13
PAKISTAN RAILWAYS

CHAPTER IX
20 October, 2011
9.1

CHAPTER IX
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
GENERAL PRINCIPLES OF ALLOCATION
9.1 9.2
901 909
(906 907 Deleted)
LAND
9.2 9.3
910 916
(911 Deleted)
SURVEYS
9.3
917 918
NEW LINES
9.3 9.4
919 926
LINES PARTIALLY OPENED FOR TRAFFIC
9.4
927
NEW MINOR WORKS
9.5
928 930
(931 Deleted)
REVENUE SIDINGS
9.5
932
ADDITIONS OF BALLAST
9.5
933
TEMPORARY AND EXPERIMENTAL WORKS
9.6
934
MAINTENANCE OF QUARTERS FOR CONSTRUCTION

STAFF
9.6
935
ROLLING-STOCK
9.6 9.7
936 941
(938 Deleted)
STAND-BYS
9.7
942
SPARES
9.8
943
(944 946 Omitted)
REPLACEMENTS AND RENEWALS
9.8 9.9
947 951
(949 Deleted)
21

CHAPTER IX
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
RENEWALS OF RAILS, CRANES, WEIGHING MACHINES

AND WEIGHBRIDGES
9.9 9.10
952 954
RENEWALS OF GIRDERS
9.10
955
RENEWALS OF LOCOMOTIVES
9.11
956 958
RENEWALS OF TENDERS
9.12
959 960
RENEWAL OF BOILERS
9.12
961 963
RENEWALS OF CARRIAGES AND BRAKE-VANS
9.12 9.13 964 967
RENEWALS OF STEAM COACHES
9.13
968
RENEWALS OF WAGONS
9.13
969
RENEWALS OF ROLLING-STOCK PARTS
9.14
970 973
(971, 974-977A
Deleted)
TRANSFERS OF ASSETS FROM OPEN LINE TO

CONSTRUCTION
9.14
978
REPLACED STOCK
9.14 9.15 979 981
SECOND-HAND RAILS
9.15
982
INCIDENTAL WORKS
9.15
983 984
INCIDENTAL CHARGES
9.16
985
EXPENDITURE ON CEREMONIAL OCCASIONS
9.16
986
COST OF TOOLS AND PLANT AND SPECIAL POSTS
9.16
987
22

CHAPTER IX
General Principles of Allocation
901. Railway expenditure may be incurred either on Capital Account or on Revenue
Account. The detailed Chart of Accounts for recording of all transactions whether,
capital or revenue has been given in Appendix I to this Code. The general principles on
which railway expenditure should be allocated between these two heads of accounts
are laid down in paragraphs 902 to 908 below.
902. Capital bears
(1)
(2)
(3)
(4)
the cost of land,

the first cost of construction and equipment of the line,
the cost of maintaining a section of the line not opened for working,
the cost of any addition to the line or equipment of the line when
estimated to cost more than the New Minor Works limit as defined in
paragraph 928,
(5) the cost of any tools and plant specifically purchased, and of any
posts specially created, for the supervision or construction of a work,
in accordance with the provisions of paragraph 987.
903. Capital is credited with
1) the cost at debit of capital of an asset (other than land) which is abandoned or
disposed of without being replaced,
NOTE.When such an asset is subsequently replaced the adjustment made under this rule is
reversed and the expenditure is allocated according to para. 948 et seq.
2) the sale proceeds of any land acquired at the cost of Capital, when it is sold or
surrendered,
3) the difference between the cost at debit of Capital of a replaced asset and the cost
of its replacement when the cost of replacement is less than the cost at debit of
Capital,
904. Revenue bears
1) all charges for maintenance and repairs after the opening of a line for traffic, other
than charges of the nature detailed in paragraph 921, including the current
expenses of conducting the business of Pakistan Railways, e.g., pay, allowances,
etc., of establishment employed on the open line,
9.1

CHAPTER IX
2) the cost of such replacements and renewals as are not chargeable to Capital under
paragraph 950,
3) the cost of such works or additions as fall within the category of New Minor Works
as defined in paragraph 928,
4) the cost of labour originally incurred in laying the assets or parts thereof, when
such items are subsequently transferred for use on a new work,
905.
Revenue is credited with
(1) the value of materials released from works charged to Revenue (ordinary repairs
and maintenance),
(2) the amount realized from the disposal of an asset the original cost of which is
Rupees 20,000 or less.
906. Deleted.
907. Deleted.
908. Credits realized from the disposal of an asset the original cost (cost at debit of
Capital) of which is more than Rupees 20,000 and credits for materials released from a
work are taken in reduction of respective Capital head after deducting the incidental
charges, e.g., the cost of dismantling, handling and shifting, including freight to stores
depot.
909. The following detailed rules regulate the allocation of expenditure in particular
cases and are intended to be illustrative of the application of the basic principles in
practice.
Land
910. Land taken up permanently, whether for Capital or Revenue purposes of the
railway, is charged irrespective of cost, to Capital. All charges incidental to acquisition
of land are included in the cost of land.
911. Deleted.
9.2

CHAPTER IX
912. The cost of land required for the acquisition of materials by quarrying, mining,
boring or other operation; and payments for royalty, mining rights, etc., connected with
the same, is dealt with as part of the cost of the manufacturing operations or charged off
finally to the work concerned.
913. Rent or other miscellaneous charges in connection with the hire of land (e.g., the
compensation payable for land acquired temporarily under Section 35 of the Land
Acquisition Act of 1894) are charged to the work concerned.
914. The cost of filling up borrow pits as a conservancy measure is chargeable to
Revenue. When the filling up borrow pits is necessitated by the construction of a new
work, the cost of filling up should be allocated to the work concerned.
915. When land, originally acquired at the cost of Capital, is sold or surrendered, the
sale proceeds are in all cases credited to Capital.
916. When land is lost through erosion, its cost is written back from Capital to
Revenue. If the land so washed away subsequently re-forms and is used by the railway
the adjustment originally made is reversed.
Surveys
917. The expenditure incurred on a survey project is in the first instance charged to the
capital work in progress account of the project and when the construction of the project
is completed, it is transferred to the debit of Capital irrespective of the year in which the
expenditure was originally incurred.
918. The cost of surveys which Pakistan Railways undertakes at the request of a
Provincial Government in connection with a project regarding which that Government
expresses its willingness to guarantee is charged to the relevant head of Chart of
accounts. If the construction of a line surveyed under this agreement is not proceeded
with owing to the unwillingness of the Government to meet the guarantee required, that
Government will pay to the railway the cost of the survey.
New Lines
919. The allocation of expenditure on new lines after the date of opening but before the
closing of the completion estimate is regulated by the rules in paragraphs 920 to 926.
920. The cost of completing works which were incomplete on the date of opening and
of works which, though commenced after that date, may properly be considered as
forming essential parts of first equipment, is charged to Capital.
9.3

CHAPTER IX
921. During the period for which such works remain incomplete, the cost of their
maintenance, replacement or renewal is also charged to Capital, provided the
maintenance, replacement or renewal becomes necessary directly out of their
incomplete state.
922. The cost of maintenance of works which were complete on the date of opening is
charged to Revenue. The cost of their replacement or renewal is allocated to capital
according to the provisions of paragraph 948 et seq. For the purposes of this rule a work
is considered to be complete only when for the first time, it conforms in all respects to
its accepted specification.
923. A few instances are given below to elucidate further the principles enunciated in
paragraphs 920 to 922.
924. Cess repairs and earthwork for banks undertaken immediately after the opening of
a line, while the construction estimate is still open, may be regarded as works necessary
to complete the bank, chargeable to the construction estimate and debitable to Capital.
925. Ballast and permanent way are regarded as complete when they are laid to the
accepted specification, and any subsequent packing or other work that becomes
necessary after opening of the line should be charged to Revenue.
926. Repairs to bridge bed blocks, kilometerstones, engine sheds, water columns and
quarters, which have been completed to specification and are capable of being put to
the use for which they were intended are chargeable to Revenue irrespective of
whether they were actually so used or not. If works were not complete as defined
above, the cost of the repair is chargeable to Capital.
927. Lines Partially Opened for Traffic.Subject to the provisions of Rule 921 in regard
to the maintenance of incomplete works, the maintenance charges of a line, or a
portion of a line, which has been opened for traffic but the maintenance of which
continues to be supervised by Construction Staff, should be allocated as follows. Such
of the charges as can be identified as directly allocable to the line or portion of the line
opened for traffic, should be debited to Revenue. The cost of supervising and
miscellaneous staff and other miscellaneous expenditure, which is not so identifiable,
should be distributed between Capital and Revenue in the ratio which the total Capital
Expenditure, both on opened and unopened portions of the line, bears to Revenue
Expenditure on the portion open to traffic plus the Revenue Earnings of that portion. So
far as the maintenance of permanent way is concerned, the debit to Revenue, in respect
of expenditure not so identifiable, may be arrived at on an estimated basis having
regard to the expenditure on the maintenance of lines similarly located.
9.4

CHAPTER IX
NOTE.The term Capital Expenditure in this paragraph means Gross Capital Expenditure ignoring
any credits for released materials
New Minor Works

928. New works or additions to existing works, estimated to cost not more than Rupees
25,000 are treated as Minor Works, and charged to revenue. A work of replacement,
in which the amount chargeable to Capital is not more than Rupees 25,000 is also
treated as a Minor Works and the portion chargeable to Capital is debited to
RevenueNew Minor Works (cf. paragraph 948).
929. Works, estimated to cost not more than Rupees 25,000 each but more than
Rupees 25,000 in the aggregate, may be charged to Capital, if each work cannot be
carried out by itself and independently of others, or is ineffective for the purpose for
which it is intended unless all the works are undertaken together and completed at or
about the same time. The physical purpose for which a work is intended is the
determining factor in such cases. Rolling-stock of any one class forming part of the
program of a year will, however, be grouped together without reference to the
conditions laid down in this paragraph.
930. When new minor works cannot be grouped together, under the provisions of the
preceding paragraph, but they are such that as a matter of policy, they have to be
completed within a short period and the expenditure involved on them taken together
exceeds Rupees 600,000, their cost may be charged to Capital, with the previous
sanction of the Ministry of Railways (Railway Board) provided the works are undertaken
about the same time as part of a general scheme, which it has been decided should be
carried out within a limited time, not exceeding three years.
931.Deleted.
Revenue Sidings
932. The cost of sidings required purely for revenue purposes e.g., ballast and fuel
sidings, are charged to Capital.
Additions of Ballast
933. (1) Ballast added after three years of the opening of a line is ordinarily not treated
as an addition chargeable to Capital but when existing ballast is replaced by a different
type of ballast, a charge to Capital is permissible. Similarly, the cost of positive and
definite increase in depth of ballast which gives an improved standard and which is
quite unconnected with any change in the type of sleepers, may be debited to Capital,
if such a debit is otherwise admissible under the rules.
9.5

CHAPTER IX
(2) Ballast and permanent way should be treated separately, except in cases where the
former is necessitated and forms an integral part of the relaying, e.g., when additional
ballast has to be provided in connection with the replacement of timber sleepers by
concrete sleepers, steel sleepers, due to the fact that the latter require more ballast per
linear foot of standard ballast section than the former do. In such cases the supply of
additional ballast should form an integral part of the operation of replacing one kind of
sleeper by another kind and should be combined with the Permanent way portion of
the estimate for the purpose of allocation.
Temporary and Experimental Works
934. The cost of a temporary or experimental works is chargeable to Revenue. When,
however, it ceases to be temporary or experimental and becomes permanent, or is
replaced by a permanent work, the actual cost of the work should be charged to
Capital, provided it is more than Rupees 25,000.
Maintenance of Quarters for Construction Staff
935. When quarters are built as part of important open line works in progress and not
handed over to be managed by the open line, are occupied by the open line staff, the
rent realized shall be credited and the cost of repairs and maintenance charged to
revenue. But when such quarters are occupied by construction staff, the rent will be
credited to and the cost of repairs and maintenance of such quarters as are vacant
should also be charged to the project.
Rolling-stock
936. All first equipment of rolling-stock for a line of railway is chargeable to Capital.
Whether an item of rolling-stock provided otherwise than as first equipment is to be
accounted for as an addition or as a replacement or renewal shall be decided according
to the following principles.
937. Renewals must always take precedence of Additions.
938. Deleted.
939. The following are the broad classes into which rolling-stock is divided for the
purposes of the preceding paragraph, but if there is any doubt whether a particular item
belongs to one class or another, the decision of the Ministry of Railways (Railway
Board) should be obtained
9.6

CHAPTER IX
Class
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
Particulars
Locomotives, steam, internal combustion and battery.
Locomotives, electric.
Locomotives, diesel electric.
Coaching Stock (Suburban, Motor Units).
Coaching Stock, self-propelled.
Saloons.
Tourist Cars and Restaurant Cars.
Coaching Stock, upper classes, including all vehicles in which first class (sleeper) or
second class accommodation is provided.
Coaching Stock including brake, luggage and Postal in which first class (sleeper) or
economy class accommodation is provided.
Other coaching vehicles including brake, luggage, Postal, motor, fruit, fish, poultry,
duck vans and horse-boxes.
Officers' carriages.
Service coaching vehicles, including stores vans, tool vans, break-down vans and
subordinate inspection carriages.
General service goods wagons, including open, covered, low-sided rail and timber
trucks.
Explosive vans, oil and petrol tank wagons.
Other goods vehicles, including cattle wagon.
Well wagons.
Goods brake vans.
Service wagons, including ballast, hopper, crane support, crane and weigh bridge
testing wagons, and water tank wagons.
940. The classification given in the preceding paragraph is intended to cover ordinary
cases where new stock of a particular class is obtained, but when new stock of a
particular class supersedes actually old stock of another class, the case should be
referred to the Ministry of Railways (Railway Board) for orders on its individual merits.
941. Pakistan Railways shall maintain in the necessary detail, statistics of rolling-stock
showing the figures separately for each class of rolling-stock, the numbers of the gross
authorized stock, the reduction therein made from time to time and the net authorized
stock.
Stand-bys
942. For the purpose of this rule a stand-by is a complete unit of machinery, plant or
equipment which is kept in order to perform the functions of the main unit of
machinery, plant or equipment to which it is a stand-by and with which it may be
identifiable, when such unit is put out of action temporarily on account of accident or
periodical repairs, or is required to assist when the main unit has to meet an overload.
The cost of such stand-by is chargeable to capital provided the machinery, plant or
equipment to which it is a stand-by is borne against capital.
9.7

CHAPTER IX
Spares
943. Other spare items of machinery, plant or equipment, whether complete units or
parts, which do not fulfill the conditions of the preceding paragraph, such as boiler
tubes, superheater element, armatures, valves, coils, etc., will be called spares for the
purpose of this rule.
The cost of such spares should, in all cases, be brought on to the relevant Stores head
and charged to revenue when handed over to the using department. Exceptional cases
where a charge to capital is considered justifiable should be referred to the Ministry of
Railways (Railway Board) for orders. The following items have been admitted by the
Ministry of Railways (Railway Board) as justifying a charge to capital
(a) spare boilers for each type of locomotive in use, up to 7 per cent of their
total authorized stock of locomotives, intended to accelerate engine repairs,
(b) spare bogies built with wheels and axles provided to facilitate and expedite
the outturn of rolling-stock from the repair shops,
(c) spare boilers for watering arrangements at stations and power-operated spare
pumping sets.
(d) Spare assemblies of locomotives in use, up to 7 per cent, of their authorized
stock, to facilitate and expedite the outturn from sheds and shops such as,
Diesel Engine, Air compressor, Turbo supercharger, Traction motors, Wheel
and Axle Assembly, Radiators, Intercoolers, After cooler. Fuel Pump Motors,
Fuel Injection Pumps, Cylinder Head with valves, Cylinder Liners, Starter
Motor with pinion, Blower Motors, Engine Governor, Speedometers and
Gear cases.
944946. Omitted.
Replacements and Renewals
947. After the date of opening of a line for traffic the cost of replacement or renewal of
works or articles of equipment which were complete on that date, is allocated in
accordance with the rules in paragraphs 948 to 973.
948. The cost of the replacement of an asset is chargeable to respective capital head.
949. Deleted.
9.8

CHAPTER IX
950. For the purpose of paragraph 948, a replacement or renewal to admit of a debit to
relevant capital head must fall under one of the following categories
(1) renewals, including casual renewals of rails, sleepers and fastenings such
as fish-plates, fish bolts, spikes, points and crossings, tongue rails;
(2) wholesale renewals or strengthening of bridges and girders;
(3) renewals of assets detailed in paragraphs 952 to 962 and 964 to 970;
(4) renewals costing more than Rupees 25,000, of all other kinds of assets.
When a renewal or replacement does not fall under any of the categories detailed in
this rule, the cost of replacement will be borne by Revenue Ordinary Repairs and
Maintenance.
NOTE.The cost of repairing flood damages and protective works including the cost of repairing
damages to track caused by accidents, is chargeable to Ordinary Revenue, Maintenance and Repairs,
unless the repairs are associated with an element of betterment necessitating a charge to Capital in which
case their cost should be charged to the respective capital head.
951. In the case of the assets referred to in paragraphs 952 to 970 the estimated cost of
replacement, at current prices, of an asset by a like asset may in no circumstances be
less than the cost of replacement calculated in the manner laid down in those
paragraphs.
Renewals of Rails, Cranes, Weighing machines and Weighbridges
952. When
R is the cost of replacement by a like asset;
N is the cost of the new rail or crane or weighing machine or weighbridge;
W1 is the weight of the old rail, or the lifting capacity of the old crane, or the
maximum weight capacity of the old weighing machine or weighbridge;
W2 is the weight of the new rail, or the lifting capacity of the new crane, or
the maximum weight capacity of the new weighing machine or weighbridge;
the cost of replacement by like asset
R will be
N x W1
W2
NOTE
(1).The above formula will apply to cranes, weighing machines and weigh-bridges only when the
replacing crane, weighing machine or weigh-bridge is in the same category as the replaced one.
NOTE (2). N in the formula in this paragraph represents the cost of material only and does not include
the labour charges, freight and handling charges including ballast and material train charges, newly
incurred which are separately chargeable to the replacement account. The original cost of such charges
will remain at the debit of capital.
9.9

CHAPTER IX
953. Where renewal of track is proposed by a different weight of rail and different type
of sleeper, the amount chargeable to the capital will be the actual cost of the material in
the track.
954. (1) When rails, which were second-hand when originally put in the line, are
replaced by new ones, Capital should be charged in addition to the amount chargeable
under paragraph 948, with the difference between the first-hand and second-hand price
of the replaced rails at the time they were originally put in the line, provided that the
sum of these two debits shall not exceed the excess of the cost of the replacing rails
over the original cost or the present cost of the replaced rails whichever is greater.
Renewals of girders
955. (1) The cost of replacement of girder will be determined by the formula R=WK
(1 S) W where
W is the cost of a girder of the same span having H. M. standard strength;
S is the strength of the existing girder expressed as a fraction of H. M.
standard; and
K has the value given in the following table
Broad-gauge. Metre-gauge.
Through type spans up to 48.768 meters
48
38
All other spans up to 73.152 meters
60
50
All spans over 73.152 meters
64
56
NOTEWhen the strength of the new girder is not H.M. standard, the value of W may be
determined by the following formula
W = W'
1 - K (1 - S' )
Where
W= the cost of the new girder, and
S = the strength of the new girder expressed as a fraction of H. M. standard.
(2) When girders are duplicated or strengthened by adding materials, instead of
9.10

CHAPTER IX
replacing them by new ones of the necessary strength, the charge to Capital shall not
exceed what would have been made, according to the above formula, if the girders had
been replaced by new ones of the necessary strength.
(3) The cost of additional earthwork carried out in raising the road bed in the
approaches of railway bridges on account of replacement of girders by others of greater
depth may be charged to Capital, provided the deeper girders give stronger bridges.
Renewals of Locomotives
956. When locomotives are replaced, the cost of replacement is obtained by applying
N x T1
the formula R = R =
T2
where R is the cost of replacement by a like asset ;
N is the cost of the new locomotive;
T1 is the tractive force of the old locomotive;
T2 is the tractive force of the new locomotive.
957. The tractive force of two-cylinder simple locomotives should be worked out by
DxPxL
applying the formula T =
W
where
D is the diameter of cylinder in inches;
P is the mean steam pressure in cylinders in lbs. per square inch taken
at 85 per cent. of the maximum boiler pressure for superheated
engines and at 75 per cent of the maximum boiler pressure for
saturated engines;
L is the length or stroke in inches;
W is the diameter of driving wheel in inches;
T is the tractive force at rails in lbs.
958. In the case of four-cylinder simple locomotives, the tractive force, for the purpose
of the formula prescribed in paragraph 956, shall be taken to be equal to twice the
tractive force calculated according to paragraph 957.
9.11

CHAPTER IX
Renewals of Tenders
959. The cost of replacement of tenders should be obtained by using the formula
NxC1
C2
where
N is the cost of new tender;
C1 is the capacity of old tender;
C2 is the capacity of new tender.
R=
The capacity of a tender is equal to its maximum fuel capacity in lbs. plus its maximum
water capacity in lbs. calculated at 10 lbs. a gallon.
960. Whenever the cost of the tender is not known separately from the cost of engine,
or whenever a tender engine and tender are substituted for a tank engine or vice versa
the engine and tender may be treated as a whole, the formula for locomotives being
applied to the combined engine and tender.
Renewal of Boilers
961. When spare boilers are replaced by boilers of increased capacity their cost of
replacement at current prices should be estimated on the basis of tractive effort of the
most powerful class of engines to which the boilers (both replacing or replaced) could
be fitted.
962. When a saturated boiler is replaced by a new superheater boiler without involving
any increase in tractive effort, the allocation must follow the rule in paragraph 948,
subject to the charge to Capital being not more than 10 per cent. of the cost of the new
superheater boiler. When a saturated boiler is replaced by a new superheater boiler of
higher capacity, the allocation must follow the rule in paragraph 961.
963. When an existing boiler is converted to superheat by the use of additional fittings,
the cost of the additional fittings, i.e., superheater, header flues and elements should be
charged to Capital and the cost of the tube plates and branch steam pipes, etc., which
have to be renewed, should be charged to Ordinary Revenue.
Renewals of Carriages and Brake-vans
964. In the case of the replacement of carriages, one bogie should be taken as replacing
two four-wheelers and the following formula should be used
9.12

CHAPTER IX
R=
A1 xN
A2
where
N is the cost of the new carriage excluding the cost of improved
appliances which did not exist in the stock replaced and constitute a
substantial improvement;
A1 is the floor area of the old carriage; and
A2 is the floor area of the new carriage.
965. In calculating the floor area of a carriage the effective width of the carriage, i.e., its
width from waist upwards should be taken and not the width at the floor level.
966. Only gas and electric lighting, electric fans, air-conditioning equipment, vacuum
brakes and inter-communication apparatus are admitted as improved appliances.
967. When new stock is built on old underframes, only the depreciated value of the
underframes should be included in the cost of the new stock in applying the formula
prescribed in paragraph 964.
Renewals of Steam Coaches
968. When steam coaches are replaced by engines, the allocation of the cost of
replacement of the locomotive portion of the coaches is made on the basis of tractive
effort and of the carriage portion on the waist area of carriage other than that occupied
by the engine compartment, the carriage portion being counted as one four-wheeled
carriage.
Renewals of Wagons
969. The formula that should be used for ascertaining the cost of replacement of
wagons, one bogie wagon being taken as equivalent to two four-wheelers, is as
follows
C1 xN
C2
where
N is the cost of new wagon excluding the cost of improved appliances;
R=
9.13

CHAPTER IX
C1 is the carrying capacity of the old wagon;
C2 is the carrying capacity of the new wagon.
Renewals of Rolling-stock Parts
970. The cost of renewals of complete wheels and axles of carriages and wagons
should be allocated on the weight basis according to the formula prescribed for rails.
971. Deleted.
972. When the motions, or in some cases the engine frames of locomotives, are altered,
the total cost is charged to Revenue (Ordinary Repairs and Maintenance).
973. When small fittings are provided for locomotives or boilers incidental to
conversions, the total cost is charged to Revenue (Ordinary Repairs and Maintenance).
974. Deleted.
975. Deleted.
976. Deleted.
977. Deleted.
977-A. Deleted.
Transfers of assets from Open line to Construction
978. When an asset borne at the debit of Capital is transferred from open line to
construction, the original cost of the asset should be written back from Capital and the
depreciated value of the asset debited to the construction estimate by credit to the
capital.
Replaced Stock
979. Credits for rolling-stock, replaced but kept running on the line, should be charged
to capital only when the stock is actually broken up, or returned to the Stores depot or
otherwise disposed of.
980. When parts of an engine or vehicle which is borne on the replaced stock list, are
to be used in the construction of new stock the carrying amount of the material so used
shall be included as part of the cost of the new stock, the capital head receiving credit
to that extent.
9.14

CHAPTER IX
981. The cost of all additions and alterations which may be required to be made in the
replaced stock to render it suitable for the purpose for which its retention was intended,
should be charged to Revenue. Vehicles converted into those of a different class do not
come under this rule and incidence of the cost of conversion follows the ordinary rules.
Second-hand Rails
982. When second-hand rails, released from existing lines, are supplied to new
projects, their price is determined according to the formula prescribed below
Price per ton =
N
R( R S )
L
where :
R is the present day price of new rails of the section in question (exclusive
of freight charges);
N is the age of the rail;
L is the estimated useful life of the rail; and
S is the scrap value of the rail.
Normally, L should be taken as 45 years but is subject to variation in cases
where the Chief Engineer considers that it is not a fair estimate of the useful life; and S
should be taken at 30 per cent. of the present day price of new rail unless there are
special reasons to hold that, at the time of transfer of the rails, the value so arrived at
diverges considerably from the current market rates for such scrap when the value may
be fixed on the basis of rates obtained for large quantities at recent sales.
Incidental Works
983. The allocation of temporary works and diversions, which are incidental to a main
work, follows that of the main work in connection with which they are required, and
where the main works are chargeable partly to Capital and partly to Revenue, their cost
is allocated in ratable proportions.
984. The cost of incidental works which are not essential for the execution of work of
the main work, but are required merely to maintain the earnings of the railway at their
normal level is chargeable entirely to Revenue.
9.15

CHAPTER IX
Incidental Charges
985. The cost of a work includes all charges directly connected with the work.
Accordingly, the freight on materials to the site of work and the charges for loading and
unloading, dismantlement, shifting and relaying form part of the cost of a new work,
and are not separately chargeable to Revenue.
Expenditure on Ceremonial Occasions
986. The expenditure incurred on ceremonial occasions in connection with the
opening of new lines or open line work shall be charged to Revenue.
Cost of Tools and Plant and Special Posts
987. No portion of the pay or allowances of permanent open line staff shall be charged
to Capital, when such staff is employed on special works and the vacancies thus caused
in the open line cadre remain unfilled. The cost (less return value) of tools and plant
specially purchased and the cost of any posts specially created for the supervision or
construction of a work is charged to Capital. Where the cost of work is chargeable
partly to Capital and partly to Revenue, the cost of such posts and tools and plant
should be allocated to Capital and Revenue in the same proportion in which the
estimate for the work, excluding the estimated cost of tools and plants and special
posts, is chargeable. For working out the proportion, the gross amount of the estimate
(ignoring the provision for credits on accounts of released materials) should be taken
into account. The cost of a post, for the purpose of this rule, includes the leave-salary
and contributions towards passes, pensions, provident fund bonus and gratuity, which
the holder of the post may be entitled to.
NOTE. The provision for credits on account of released material to be ignored in working out the
proportion of cost to tools and plant and special posts, should be the net credit in terms of paragraph
908-G.
9.16
PAKISTAN RAILWAYS

CHAPTER X
20 October, 2011
9.1

CHAPTER X
ALLOCATION OF EXPENDITURE ON STATE RAILWAYS MANAGED BY
COMPANIES AND ON PRIVATE RAILWAYS WORKED BY THE STATE
DELETED
10.1
PAKISTAN RAILWAYS

CHAPTER XI
20 October, 2011
9.1

CHAPTER XI
INCIDENCE OF THE COST OF WORKS FOR NON-RAILWAY DEPARTMENTS
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
WORKS REQUIRED FOR DEFENCE PURPOSES
11.1
1101
STRATEGIC LINES
11.1 11.2
1102 1105
COMMERCIAL LINES
11.2 11.3
1106 1107
DEFENCE WORKS
11.3
1108 1110
ROADWAYS OVER RAILWAY BRIDGES
11.3
1111 1112
COST OF CONSTRUCTION AND RENEWAL
11.4
1113
MAINTENANCE
11.4 11.5
1114 1115
FOOTWAYS OVER RAILWAY BRIDGES
11.5
1116
WORKS FOR CIVIL DEPARTMENTS LEVEL-CROSSINGS, ROAD 11.5

OVERBRIDGES AND UNDERBRIDGES
1117 1122
SURVEYS UNDERTAKEN FOR PROVINCIAL GOVERNMENTS
11.6
1123
POSTAL VANS
11.7 11.9
1124 1129
SALOON CARRIAGES
11.9 11.11
1130 1140
ASSISTED SIDINGS
11.11
1141
BUILDINGS CONSTRUCTED FOR OTHER DEPARTMENTS AND

GOVERNMENTS
11.11
1142
(1143 Deleted)
23

CHAPTER XI
Works Required for Defence Purposes
1101. The cost of works constructed to meet the special requirements of the Defence
Department is divided between the Railway estimates and the Defence estimates in
accordance with the principles stated in paragraphs 1102 to 1110.
1102. Strategic Lines.- The Railway estimates bear
(i) the cost of all land and works necessary for the handling and transport
by Pakistan Railways, in its capacity as a carrying agent, of all military
personnel, animals, and stores. Such items would include (within the existing or
to be extended railway station or yard limits), all buildings, quarters, sidings,
platforms and ancillary works necessary for, or incidental to, the working of the
railway as a transport agency;
(ii) all expenditure, including the cost of land, in connection with sidings
which are not required for the use of the military authorities in peace but are
immediately essential on mobilization;
(iii) the cost of maintenance of (i) and (ii) ; and
(iv) the cost of all permanent way, girders and signals in connection with
sidings required for use by the military authorities in peace connecting the
actual railway station yards or running lines with military store yards or running
lines.
1103. The Defence estimates bear
(i) the cost of sidings, including platforms alongside them, required for use
by the military authorities in peace, connecting the actual station yards or
running lines with military store yards or depots, except the cost of permanent
way, girders or signals;
(ii) the cost of all land required for works included in clause (i);
(iii) interest and maintenance charges calculated on the cost of permanent
way, girders and signals charged to railway funds under clause (iv) of paragraph
1102 above ; and also the cost of maintenance and repairs of works included in
clause (i) of this paragraph;
11.1

CHAPTER XI
(iv) the cost of all other works including the cost of land for such works;
these works will consist of buildings, sidings, tracks, platforms, etc., required by
the military authorities for their own administrative purposes to save transport
by road and to provide facilities for unloading and loading of military
personnel, animals or stores at the site of any magazine, store yard or depot;
and
(v) the cost of maintenance of (iv).
1104. With regard to water supply arrangements, the cost of wells, head-works, etc.,
necessary for the actual supply, will be borne in full by either the railway or the military
authorities as may be more convenient. If, for example, wells are sunk by the railway to
provide water for railway purposes and the military authorities require a supply of water
for purposes unconnected with the working of the railway as a transport agency,
military funds will bear the cost of distribution from the railway main or mains, plus a
charge made by the railway for the actual water supplied. Military funds will not be
called upon to bear any proportion of the cost of the original installation. The same will
apply mutatis mutandis in cases where the railway derives its water from a military
installation.
1105. All works carried out by the railway authorities, the cost of which is chargeable
to Defence estimates, will be executed by the railway as agents of the military
authorities who will be liable to pay in addition to the actual cost of construction, the
usual charges for supervision.
1106. Commercial Lines.Pakistan Railways estimates bear
(i) the cost of all recoverable material such as permanent way, girders,
signals and other moveable things, which are unlikely to be required for military
purposes, used in the construction of troop sidings and platforms, etc.; and
(ii) the cost of land acquired for troop sidings and platforms, etc., if the
railway administration chooses to acquire it for its own purpose.
1107. The Defence estimates bear
(i) the cost of construction of troop sidings and platforms, etc., including
the signalling arrangements required in the event of the siding or platform taking
off from the main line beyond the limits of a station yard, except the cost of
recoverable material defined in clause (i) of paragraph 1106 above;
11.2

CHAPTER XI
(ii) the cost of land acquired for troop sidings and platforms, etc., if the
railway administration does not choose to acquire it for its own purpose;
(iii) the interest and maintenance charges at the rate of 12.5 per cent in
respect of items (i) and (ii) of paragraph 1106 and the maintenance charges at
the rate of 8.5 per cent in respect of item (i) above and the cost of the working of
signals required for platforms and sidings taking off the main line; and
(iv) the cost of taking up and returning to stores the materials defined in
clause (i) of paragraph 1106 in the event of the sidings being abandoned.
1108. Defence Works.The cost of building and maintaining works for the defence of
railway bridges, stations and tunnels, which are designed for occupation by regular
troops, or which may in certain circumstances be garrisoned by them is chargeable to
the Defence estimates. But the railway estimates bear the cost of maintaining buildings,
which are required to be garrisoned by regular troops only in certain circumstances and
which the railway administration concerned retains the right to occupy free of rent
when not required by the military authorities and which are suitable for occupation by
railway servants.
1109. Similarly, where the railway administration changes the site of bridges,
necessitating the provision of new defences thereon, the cost of provision of such
defence works, when they are considered necessary from a military point of view, will
be a charge against Defence estimates.
1110. The cost of staff, whether railway, police or military, employed on protecting
railway bridges (in the latter two cases if employed at the request of the railway), will be
borne by the railway, but when the service is taken over, on general grounds of state
policy, by the police, military or other public service department as part of its regular
duties, the charges will be borne by the police, military or public service department.
Works required to meet the joint requirements of the Civil and Defence Departments
1111. Roadways over Railway Bridges.The following rules regulate the incidence of
the cost of roadways over Railway bridges.
1112. The necessity for a roadway for other than railway traffic on a Railway bridge,
will be decided on its merits, the Provincial Government being afforded an opportunity
in each case of offering to share in the cost of the combined structure, but the final
decision in an individual case will rest with the Federal Government.
11.3

CHAPTER XI
1113. Cost of Construction and Renewal.Should the provision of a roadway be
decided upon, the division of cost will be on the following basis. It must, however, be
understood that payment for a roadway will only secure the provision of a road during
the life of a structure for railway purposes and that if it has to be reconstructed for any
reason, the division of cost will have to be made afresh.
(a) New Bridges.(i) In the case of broad-gauge (i.e., 1676 mm) bridges
the total cost of the combined structure inclusive of piers, abutments, protection
and training works will be divided in the proportion of 67 per cent to the Railway
and 33 per cent to the road.
(ii) For metre-gauge bridges, the division of cost will be in the proportion
of 67 per cent to the railway and 33 per cent to the road.
(b) Bridges regirdered.-The division of cost when a roadway is
provided on a bridge which is regirdered will be as follows, i.e., the actual cost of
the regirdering including the provision of the roadway, will be divided as in a (ii),
but no contribution will be required of the road authority as a share of the cost
previously incurred on the piers, protection works, etc.
(c) Existing roadways on Bridges.(i.e., Those in existence on 15th May
1942). No division of the cost on the revised basis will be attempted in these
cases, until the bridges come to be rebuilt or regirdered when they will be dealt
with in accordance with the foregoing principles.
1114. Maintenance.This should be considered under two heads, viz.
(I) The general upkeep of the bridge structure, excluding the Permanent
Way and ballast but including painting of girders, repairs to piers, protection and
training works, etc., which are essential both for the railway and the road, and
(II) the upkeep of the road surface as well as the annual charges for
gatemen, lighting, signalling, etc., in cases, where these have to be provided.
(a) In the case of new roadways, i.e., whether on new or regirdered

bridges, item (I) will be carried out by the Railway Administration but the annual
cost will be divided between the railway and the road in the same proportion as
the division of the capital cost.
The annual charges under item (II) will, however, be borne entirely by the road
authority, which may, however, if it so desires, undertake the actual work of
maintenance, but on the express condition that no material change in the road surface,
as for example in the quality or weight of the road metal, is made without the consent
of the Railway Administration.
11.4

CHAPTER XI
(b) Existing Roadways (i.e., those in existence on 15th May 1942) No division of
the maintenance cost shown under item (I) will be made in the case of roadways
already existing and these will continue to be borne by the Railway Administration. The
charges shown under item (II) above will, however, with effect from 15th May 1942, be
borne by the road authority except where it can be shown that a Railway
Administration had been compensated in any manner for the maintenance charges
incurred by it.
Note.The provisions in this paragraph are not intended to disturb existing agreements for the
maintenance of roadways during the terms of such agreements but when the agreements terminate in the
normal course, they should not be renewed.
1115.
The provisions of paragraph 1111 to 1114 will apply mutatis mutandis also
where provision is made for roadway facilities for purely military traffic over railway
bridges.
1116.
Footways over Railway Bridges.These rules do not apply to footways over
railway bridges. Footways will be considered on their merits as each case arises under
the general principle that the requiring Department shall meet the first cost and the
maintenance charges thereof.
Works for Civil Departments
1117.
Level-crossings, road overbridges and underbridges.The cost of levelcrossings, road overbridges and underbridges constructed at the time of construction of
a railway line or at any time thereafter in order to meet a railway's statutory liability
under the Railways Act, 1890, is chargeable to the railway.
1118.
If the construction of a bridge is found necessary otherwise than in
pursuance of Pakistan Railways liability under the Railways Act, its cost will be borne
by Pakistan Railways if its necessity has arisen from railway requirements, and by the
road authority if its necessity has arisen from the growth of road traffic or other
requirements of the road authority, provided that in either case any extra cost due to
additional width or length or other facilities required on account of probable future
developments will be borne by the authority requiring such facilities.
1119. If a level-crossing is required to be replaced by a road overbridge or underbridge
by reason of the growth of both railway and road traffic
(i) the railway will bear the cost of the bridge structure (excluding the
approaches) and the cost of diversion of all sewers, cables, gas and water mains
within railway limits; and
11.5

CHAPTER XI
(ii) the road authority will bear the cost of the approaches, within or
without railway limits, the cost of diverting all sewers, cables, gas and water
mains outside railway limits, and the cost of land for approaches outside the
railway limits.
1120.
If a road overbridge or underbridge is required to be extended or widened or
rebuilt on a new site, the cost will be borne by the authority requiring the extension or
relocation, provided that any extra cost due to additional width or length or other
facilities required by any authority shall be borne by that authority.
1121. The maintenance and lighting of the roadway of the bridge and its approaches
after its opening to public traffic is a charge against the road authority, while the
maintenance of the bridge structure generally (excluding the roadway) is a charge
against the railway.
1122. If the construction of a new level-crossing or an improvement or alterations in an
existing one, whether necessitated by local conditions or any other cause, is asked for
by a Provincial Government or local authority the capital cost of the works asked for
will be borne by such Government or authority, except in cases where the liability is
that of a Railway under the Railways Act. In regard to the incidence of maintenance
costs in such cases no hard and fast rules can be laid down but ordinarily maintenance
costs should be borne by the party requiring the facility, and agreement to this effect
should be reached before the work is commenced. In a case where the party asking for
the facility agrees to pay only the initial cost but declines to bear maintenance the case
should be referred to the Ministry of Railways (Railway Board) for orders before any
commitment to provide the work is entered into.
1123. Surveys undertaken for Provincial Governments.The cost of a survey, which
the Ministry of Railways (Railway Board) agree to undertake at the request of a
Provincial Government in connection with a project which the Provincial Government
expresses its willingness to guarantee, will be charged to the relevant object head of
chart of accounts. If the construction of a line surveyed under this agreement is not
proceeded with, owing to the unwillingness of the Provincial Government to meet the
guarantee required, the Provincial Government will pay the Ministry of Railways
(Railway Board) the cost of the survey.
11.6

CHAPTER XI
Postal Vans
1124. The following rules govern the incidence of the cost of vehicles or parts of
vehicles provided by the Railway for the Pakistan Post.
1125. The capital cost of newly built complete vehicles, expressly constructed for the
exclusive use of the Pakistan Post on their requisition for complete vehicles, shall be
paid by that department. Should the railway find it necessary to construct new vehicles
to meet the requisition of the Pakistan Post for parts of vehicles, no portion of the
capital cost shall be charged to that department which shall only pay interest on the
capital cost of such vehicles.
1125-A. When a postal vehicle built at the cost of Pakistan Railways is replaced
entirely, the cost of the new vehicle should be treated as a fresh capital expenditure for
the purpose of recovery of interest charges.
1125-B. In the case of mail vans rebuilt with old reconditioned underframes, etc., the
interest charges on the second-hand underframes and bogie trucks should be calculated
at the rate of interest which was in force at the time the underframes were constructed
and the interest on the cost of new bodies should be charged at the current rate of
interest.
1125-C. (1)The following should be the minimum standards for equipment in the Postal
portion of the coaching stock
(i) The battery and dynamo should be designed for service in the vehicle
only and not to augment the units in the Block Rake.
(ii) All Postal vehicles having a connected load greater than 10 amps.
should be fitted with dynamo and battery.
(2) The following standards for lights and fans should be adopted as minimum
requirements
Lighting.(i) 6/10 ft. candles over Sorting Ledge and Registration and Parcel
Ledges.
(ii) 4/6 ft. candles over other places.
Fans.(iii) Fans 216" standard carriage fan per 100 square feet of floor
area.
11.7

CHAPTER XI
(3) The capital cost of electric battery, dynamos, switchgear and wiring should be
divided between the Pakistan Post and Pakistan Railways in the proportion that the
connected load in the Postal portion bears to the total connected load of the vehicle.
(4) The above procedure should be given effect to subject to the following
reservations
Paragraph 1 (i) and (ii) is obligatory, when in future new vehicles with Postal
accommodation are constructed or rebuilt.
Paragraph 2 is accepted as desirable on all existing stock and obligatory on
all future stock, the existing stock being brought at least up to this standard as and
when Postal vehicles pass through shops for periodical overhaul.
Paragraph 3 should be accepted for future construction and adopted for
existing stock which is equipped with generator and batteries and is not wired for
use in block rakes. For vehicles which are wired for use in block rakes the ruling
applies on the specific understanding that the charges to the Pakistan Post shall not
be increased.
Note.In the case of partially-fitted Postal vehicles where the dynamo and battery equipment are
specially provided for the exclusive use of the Postal portion of the vehicle, the remainder of vehicle
being wired as part of the block rake and being entirely distinct from the Postal portion, the entire cost of
the equipment shall be included in the capital cost of the Postal portion for the purpose of recovery of
interest charges from the Pakistan Post.
1126. When existing vehicles which have, on the requisition of the Pakistan Post, to be
converted as complete vehicles or parts of vehicles to meet the requirements of that
department, they shall pay
(i) The cost of alteration, together with the cost of transporting such
vehicles to workshops for alteration and from workshops to the station at which
required after alteration, where the vehicles have to be transported on trucks due
to gauge difference ; and
(ii) interest on the capital cost of the complete vehicles or parts of vehicles,
so long as they remain in the exclusive use of, and have not been formally
surrendered by, the Pakistan Post.
1127. The capital cost of postal vans referred to in the preceding paragraphs will, for
the purpose of levying interest, be the all-in-cost as detailed in paragraph 1224 of the
Pakistan Railways Code for the Mechanical Department (Workshops). The capital cost
of the postal portion of the non-postal vehicles will be worked out in proportion to the
11.8

CHAPTER XI
floor area of the postal portion, the all-in-cost of any special fittings provided in the
vehicle for the exclusive use of the Pakistan Post being added to the proportionate cost
of the postal portion as thus worked out.
Note.The postal portion of a non-postal vehicle is that portion of the accommodation in a
railway coaching vehicle which is reserved for the conveyance of mails.
1128.
When Pakistan Post formally surrenders vehicles or parts of vehicles, the
capital cost of which has not been paid by that department, they shall pay to the
railway administration the cost of converting such vehicles or parts of vehicles so as to
render them serviceable for general traffic purposes, together with the cost of
transporting such vehicles to workshops for conversion and from workshops to the
station at which required after conversion, where the vehicles have to be transported on
trucks due to gauge difference.
1129.
When the Pakistan Post formally surrenders complete vehicles or parts of
vehicles, of which it has paid the capital cost, the Railway Administration shall refund
to the Pakistan Post this sum, less the cost of any special fittings, that would be valueless
and also less the cost of converting such vehicles for general traffic purposes.
Saloon Carriages and other vehicles reserved for the exclusive use of Departments of
Government of Pakistan and Provincial Governments.
1130.
The following rules apply to vehicles reserved for the exclusive use of
Provincial Governments or of departments of the Government of Pakistan excluding
vehicles reserved for the Ministry of Railways (Railway Board) and the Railway Police.
1131. The vehicles, together with their electrical and movable equipment and furniture,
will be provided at the cost of the Ministry of Railways (Railway Board). The capital
cost of a vehicle and its equipment will be known as The capital cost of the vehicle on
the books of the railway and will be the all-in-cost as defined in paragraph 1224 of the
Pakistan Railways Code for the Mechanical Department (Workshops).
1132. The Department or Provincial Government will be responsible for obtaining the
prior sanction of the competent authority to the provision of any reserved vehicle.
1133.
Design of all stock must be to the standards laid down by the Railway
Department for rolling-stock on Pakistan Railways and must receive the prior approval
of the Ministry of Railways (Railway Board).
11.9

CHAPTER XI
1134.
The Department or Provincial Government will pay the following charges for
each vehicle annually to the Ministry of Railways (Railway Board)
(i) interest at 12 per cent per annum on the capital cost of the vehicle
on the books of the railway;
(ii) depreciation at the rate of one per cent per annum on the capital cost
of the vehicle on the books of the railway. Depreciation will not be charged on
any vehicle after it has been in use for 40 years;
(iii) an all-round charge of 4 per cent per annum on the capital cost of
the vehicle on the books of the railway to cover charges for maintenance and
repairs of the vehicle and its equipment; and
(iv) haulage at the prescribed scheduled rates, which will not include
any recurring charge for interest, depreciation or maintenance and repairs.
1135.
When any alterations or additions to the body of a vehicle
or any alterations or additions to the equipment, fittings or furniture are carried out at
the request of the using Department or Provincial Government, the Department or
Provincial Government will pay the actual cost of such alteration or addition. Such
alteration or addition will only be carried out when previous sanction has been given to
an estimate of the actual cost by the competent sanctioning authority, and when the
authority at whose cost the alterations or additions are to be carried out, has undertaken
to defray its actual cost.
1136. Where vehicles of special design or of special equipment are provided as a
temporary measure for the exclusive use of a Department or Provincial Government,
the Department or Provincial Government concerned will pay the actual cost of
converting the existing stock to the special design and on release the cost of
reconverting the stock for ordinary railway purposes.
1137. When it becomes necessary to replace vehicles, or equipment, etc., new stock or
equipment, etc., will be provided at the expense of the Railways. Should replacement
of a vehicle be required by the using Department or Provincial Government while it is
still in good condition and before the expiry of its assumed useful life, namely, 40 years,
the using Department or Provincial Government will be required to pay the railway the
actual cost of converting the replaced vehicle for use as ordinary stock.
1138. The actual cost of work referred to in the preceding three paragraphs includes the
charges detailed in paragraph 1224 of the Pakistan Railways Code for the Mechanical
Department (Workshops), less credit for the depreciated value of all material or
equipment released.
11.10

CHAPTER XI
1139. When a new vehicle has been built in replacement of an existing one, the
interest, depreciation and maintenance and repair charges to be paid annually on the
new vehicle will be calculated in accordance with clauses (i) to (iii) of paragraph 1134.
1140. A pro forma Capital and Revenue Account should be kept for all such vehicles to
see that the recoveries made from the various Departments and Provincial Governments
on account of interest, maintenance and depreciation do not fall short of the actual
expenditure incurred by the railway. One account should be kept for all the vehicles,
but a separate account for individual vehicles may be considered necessary where
there is reasonable doubt that the financial interests of the railway are adversely
affected. The Capital Account should show the capital cost of the saloons, the accuracy
of which should be checked by the Accounts Officer. The Revenue Account should
indicate the expenditure incurred from year to year by the railway, whether in the
workshops or on the line, on the maintenance and repairs of the vehicles. The
expenditure on empty haulage in connection with periodical overhauls and trial runs
incidental to the maintenance of these vehicles should also be included in the Revenue
Account.
Assisted Sidings
1141. When a siding is provided to serve a factory, mill or other industrial premises,
other than a colliery or any mining area, or for the special benefit of another
Government department, the incidence of expenditure will be governed by the terms
and conditions of the agreement which may be executed for the construction of such
siding in accordance with the general rules contained in Chapter XX of the Pakistan
Railways Code for the Engineering Department.
Buildings Constructed for other Departments and
Governments
1142. When a building is constructed by the railway administration for the use of
another Department of the Federal Government or for a Provincial Government, the
incidence of the cost of its construction, maintenance and repairs is governed by the
rules contained in Chapter XIX of the Pakistan Railways Code for the Engineering
Department.
1143. Deleted.
11.11
PAKISTAN RAILWAYS

CHAPTER XII
20 October, 2011
9.1

CHAPTER XII
INCIDENCE OF PAY, ALLOWANCES, LEAVE SALARY, PENSIONS, ETC.
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
TRANSFERS WITHIN THE PAKISTAN RAILWAYS

DEPARTMENTS
12.1
1201
PERMANENT TRANSFERS TO AND FROM OTHER

DEPARTMENTS
12.1
1202
TEMPORARY TRANSFERS TO AND FROM OTHER

DEPARTMENTS
12.1
1203
LEAVE AND JOINING TIME COMBINED WITH TRANSFERS 12.1
1204
EMPLOYMENT OF SOLDIERS AND TROOPS
12.1 12.2
1205 1206
(1207 Deleted)
ARMY IN PAKISTAN RESERVE OF OFFICERS
12.3
1208 1214
RESERVISTS OF THE PAKISTAN ARMY
12.3 12.4
1215 1217
(1218 1219 Deleted)
STUDY ALLOWANCES
12.4
1220
COMPENSATORY ALLOWANCES DURING LEAVE
12.4
1221
TRANSFER WITHIN THE PAKISTAN RAILWAYS

DEPARTMENTS
12.4
1222
PERMANENT TRANSFERS TO AND FROM OTHER

DEPARTMENTS
12.4
1223
TEMPORARY TRANSFERS TO AND FROM OTHER

DEPARTMENTS
12.4
1224
LEAVE AND JOINING TIME, BEFORE OR AFTER TRANSFER
12.5
1225
ATTENDANCE AT COURTS
12.5
1226
JOURNEY ON BEHALF OF PRIVATE BODIES
12.5
1227
JOURNEY IN CONNECTION WITH INTERVIEW BY

ESTABLISHMENT COMMITTEE
12.5
1227-A
24

CHAPTER XII
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
PERSONS EXCLUSIVELY EMPLOYED IN THE PAKISTAN

RAILWAYS
12.5
1228
OFFICERS EMPLOYED IN MINISTRY OF RAILWAYS

(RAILWAY BOARD)
12.6
1229
(1230 Deleted)
OPEN LINE STAFF EMPLOYED ON CONSTRUCTIONS

AND SURVEYS
12.6
1231
PERSONS IN FOREIGN SERVICE
12.6
1232
PERSONS WITH SERVICE UNDER DIFFERENT

DEPARTMENTS AND GOVERNMENTS
12.6
1233 1237
(1235 1236 Deleted)
SPECIAL ADDITIONAL PENSIONS
12.9
1238
CALCULATION OF LENGTH OF SERVICE
12.9
1239
(1240 Deleted)
PENSION FOR A DEFICIENCY IN SERVICE
12.10
1241
SPECIAL PENSIONARY CONCESSIONS GRANTED BY

ANOTHER DEPARTMENT OR GOVERNMENT
12.10
1242
(1243 Deleted)
WOUND AND INJURY PENSIONS
12.11
1244
ADJUSTMENT OF PENSIONARY CHARGES
12.11
1245
COMMUTED PENSIONS
12.12
1246
COMMUTATION / GRATUITY AND CONTRIBUTION TO

GENERAL PROVIDENT FUND
12.13 12.14
1247 1249
CONTRIBUTION TO GENERAL PROVIDENT FUND
12.14
1250
(1251 1266 Deleted)
CONTRIBUTION TOWARDS LEAVE SALARY,

COMMUTATION / GRATUITY, PENSION, ETC.
12.15 12.16
1267 1268
INCIDENCE OF THE COST OF RAILWAY POLICE
12.16 12.18
1269 1278
25

CHAPTER XII
Incidence of Pay and Allowances

1201. Transfers within the Pakistan Railways Departments. The transit pay and
allowances of a railway servant proceeding to join an office within the Pakistan
Railways departments are charged to the office to which he is proceeding.
1202. Permanent Transfers to and from other Departments. The transit pay and
allowances of a person transferred permanently to or from another Department
of the Federal Government or Provincial Government are charged to the
Department or Government he is proceeding to join.
1203. Temporary Transfers to and from other Departments. A person transferred
to foreign service, or temporarily lent to or borrowed from a Provincial
Government or another Department of the Federal Government, draws his
emoluments from the foreign employer or the borrowing authority from the date
on which he relinquishes charge of his duties under the lending authority to the
date he resumes charge of duties under the latter authority.
NOTE. The pay and allowances including travelling allowance of a railway servant summoned
to give evidence in his official capacity in a criminal court or in a civil court in a case in which
Government is a party are, during the period of his absence, debited to the Pakistan Railways.
1204. Leave and Joining Time Combined with Transfers.

The provisions of
paragraph 1201 to 1203 apply also in cases where the person concerned takes
leave either before joining the new office or before rejoining the lending party
and hold good even in respect of joining time admissible under Rule 2137 (c) of
the Pakistan Railways Establishment Code, Vol. II.
1205. Employment of Soldiers and Troops.
The following rules govern the
incidence of the cost of troops lent to the Pakistan Railways. The words military
and troops are used to include Pakistan Navy and the Air Force as well as the
Army.
(1)
When troops are required on duties of a military nature [e.g.,
ceremonial purposes and provision of escorts or guards of honour and
flag marches when they fall into the category of cases involving duties of
a military nature and when they are not connected with the maintenance
of law and order] the extra cost if any, of supplying the services required
(e.g., in the way of transport, equipment, etc.), will be met by a
contribution from the Pakistan Railways to the Ministry of Defence.
NOTE. The cases in which flag marches come within the scope of this rule will be
decided by the Federal Government.
12.1

CHAPTER XII
(2)
When troops are employed by civil on duties of a non-military
nature (e.g., on occasions of public calamities or emergencies such as
fires, earthquakes, floods, famines and strikes), the Pakistan Railways will
be liable to bear the following charges unless they are waived by the
Federal Government for any exceptional reasons:
(a)
In strikes, etc., for carrying on essential public services. The
complete cost of the force including ordinary pay and allowances,
extra cost of transport, equipment (including loss and repair
expenses, etc.), and extraordinary charges in the shape of special
pay or transport of stores to the personnel engaged at the rates
defined under the regulations / notifications issued from time to
time.
(b)
In fires, floods, famines, earthquakes and other calamities
of nature. All extra cost involved in the way of transport,
equipment, etc. and all extraordinary expenses in the shape of
special pay or the supply of stores to the personnel engaged at the
rates defined under the regulations / notifications issued from time
to time.
NOTE. In addition when troops are employed on duties falling under either clause (a)
or (b) above, Pakistan Railways will be liable for all loss or damage to property
(including military) and also for all pensionary awards made in respect of casualties
arising directly out of the employment.
(3)
The full cost of employing troops in aid of Pakistan Railways
Administration for the prevention or suppression of disorder will be met
by the Federal Government from Ministry of Defence; but it will be open
to the Pakistan Railways to contribute towards the cost, if they wish to do
so. The Pakistan Railways will nevertheless be liable for the payment of
any compensation that may become payable in respect of any damage
done when troops are employed in aid of Pakistan Railways
Administration.
1206. When soldiers are sent under Military escort from one station to another
to stand trial on a criminal charge they will travel like any other party of soldiers
on duty, under a warrant furnished by the Military authorities, the charge being
met from the Ministry of Defence. When a soldier is conducted by a Police
escort, the charge will be Civil; the warrant issued in such cases should include
the accused as he is a soldier proceeding to a certain place under the orders of
his Military superior and therefore on duty.
12.2

CHAPTER XII
1207. Deleted.
1208. Army in Pakistan Reserve of Officers. Railway servants, who belong to the
Army in Pakistan Reserve of Officers, when called up for training, receive the
emoluments stated in paragraphs 1209 to 1214 below.
1209. When proceeding to carry out their training direct from their civil
appointments, they draw the pay and allowances, which they would have drawn
in their civil appointments but for the training, for the whole period of absence
on such training inclusive of the time spent in transit to and from.
1210. When proceeding to carry out their training while on leave in Pakistan,
they draw the civil leave pay and allowances which they have drawn but for the
training.
1211. When proceeding to carry out their training on the expiry of leave out of
Pakistan taken from their civil appointments but before rejoining their civil
appointments for duty, they draw joining time civil pay from the date of
disembarkation in Pakistan to the date preceding that on which their training
commenced and full civil pay for the period of actual training and the period
spent in journeying to the place of their Pakistan Railways appointments.
1212. For the period of actual training, they receive the military pay and
allowances.
1213. The emoluments drawn under paragraphs 1209 and 1211 are debitable
to the Pakistan Railways and those under paragraph 1212 to the Ministry of
Defence.
1214. If it is necessary to provide a substitute in the place of such an officer
undergoing training, the additional cost will be a charge against Pakistan
Railways estimates.
1215. Reservists of the Pakistan Army. Reservists of the Pakistan Army in
Pakistan Railways employment when called up for periodical military training
will receive military pay and allowances. They will also receive the excess, if
any, of their civil pay under the 'next below' rule over their military pay and
allowances. Any extra expenditure involved will be charged to the Pakistan
Railways and not to the Ministry of Defence.
Note. The intention of the next below rule is that a railway servant, out of his regular line,
should not suffer by forfeiting acting promotion which he would otherwise have received had he
remained in his regular line. The fortuitous acting promotion of some one junior to a railway
servant who is out of the regular line will not in itself give rise to a claim under the next below
rule. Before such a claim is established, it should be necessary that all the railway servants senior
12.3

CHAPTER XII
to the railway servant who is out of the regular line have been given acting promotion, and also
the railway servant next below him, unless in any case the acting promotion is not given because
of inefficiency, unsuitability or leave. In the event of one of these three bars being applicable to
the railway servant immediately below the railway servant outside his regular line, then some
other railway servant, even more junior, should have received acting promotion and the railway
servants, if any, in between should have been passed over for one of these reasons.
1216. For the purpose of paragraph 1215, the civil pay in relation to running
staff should be held to mean pay proper under the next below rule plus a fixed
percentage not exceeding 55 per cent representing the normal running
allowance drawn by each category of staff under present day conditions.
1217. The orders contained in the preceding paragraph do not apply to cases, if
any, in which the civil pay of the reservist is met from the Ministry of Defence.
1218. Deleted.
1219. Deleted.
1220. Study Allowances. The allowances paid to a railway servant during
study leave are charged to the Division / Accounting Unit on which he is
employed when the study leave is granted.
1221. Compensatory Allowances during Leave. House rent and other
compensatory allowances paid during leave are borne by the department to
which the officer is attached at the time he proceeds on leave.
Incidence of Travelling Allowances
1222. Transfers within the Pakistan Railways Departments. The travelling
allowance of a railway servant proceeding to join an office within the Pakistan
Railways Departments should, in the absence or orders to the contrary, be
charged to the office to which he is proceeding.
1223. Permanent Transfers to or from other Departments. The travelling
allowance of a Government servant permanently transferred to or from another
Department of the Federal Government or Provincial Government, is debited to
the Department or Government to which he is transferred.
1224. Temporary Transfers to or from other Departments. A person transferred
to foreign service or temporarily lent to or borrowed from a Provincial
Government or another Department of the Federal Government, draws his
travelling allowances from the foreign employer or the borrowing party, both
when proceeding to or reverting from service under the foreign employer or the
borrowing party.
12.4

CHAPTER XII
1225. Leave and Joining Time before or after transfer. The principles stated in
paragraphs 1222 to 1224 apply also in cases where the person concerned takes
leave either before joining the new office or before rejoining the lending party,
and holds good even in respect of joining time admissible under Rule 2137 (c) of
the Pakistan Railways Establishment Code, Vol. II.
1226. Attendance at Courts. The travelling allowance of railway servant called
away to give evidence in his official capacity in a criminal court, or in a civil
court in a case to which Government is party, is debited to the Division /
Accounting Unit which would bear the charge if he were on duty, but any sum
paid to him by the court is deducted from his travelling allowance.
1227. Journeys on behalf of private bodies. When a railway servant, permitted
to undertake work on behalf of a private individual or body or a public body or
Federal / Provincial Government, performs a journey in connection with such
work, the travelling expenses for the journey in connection with such work will
be a charge against the private individual, body or Federal / Provincial
Government. If the railway servant travels on a free pass, the full cost of the pass
for such journey should be recovered from him, and credited to Pakistan
Railways revenues. Where a journey is made to a station on private business
combined with official business, the railway servant should recover from the
private party, the cost of a single journey from his headquarters to the place
visited on the private employers business and credit the same to Pakistan
Railways revenues.
NOTE. This paragraph does not apply to journeys undertaken in connection with the business
of Pakistan Railways Institutes and Sports Clubs.
1227-A. Journeys in connection with interview by Establishment Committee. The

travelling allowance of an officer serving in the Pakistan Railways, who is called
for interview by the Establishment Committee for selection, is debited to the
Pakistan Railways.
Incidence of Leave-salary
1228. Persons Exclusively Employed in the Pakistan Railways. Except as
provided in paragraphs 1229 to 1231 below, the leave-salary of a railway
servant, who has served exclusively in Pakistan Railways, will be debited to the
Division / Accounting Unit of Pakistan Railways in which he may be serving at
the time of proceeding on leave.
12.5

CHAPTER XII
1229. Officers Employed in the office of Ministry of Railways (Railway Board).

In the case of an officer proceeding on leave from a post in the office of
Ministry of Railways (Railway Board), the gazetted staff of which is usually
obtained from Pakistan Railways:
(i)
if the officer in question holds a permanent non-tenure post in
such an office and is expected to return to that post at the end of the
leave, or proceeds preparatory to retirement from such post on leave on
full pay only, the whole of the leave-salary should be debited to that
office. When the post held is a tenure post, the same orders will apply
provided that the leave taken does not extend beyond the period of the
tenure;
(ii)
if the officer does not hold a permanent post in the office and he
proceeds on leave on full pay not exceeding four months and is expected
to return to that office at the end of the leave, the leave-salary should be
debited to that office; and
(iii)
in all other cases, the leave-salary should be debited to the
Government Department on the cadre of which he is borne.
1230. Deleted.
1231. Open Line Staff Employed on Constructions and Surveys. An open line
railway servant, who proceeds on leave from a construction or survey, will be
considered as having reverted to the open line and his leave-salary will be
charged accordingly. As an exception to this rule, however, if the leave taken is
for a period not exceeding four months and he is posted to the same
construction or survey on return there from, his leave salary should be charged
to that construction or survey.
1232. Persons in Foreign Service. The leave salary in respect of leave taken by
a railway servant while in foreign service is borne by the division / accounting
unit which received the contribution for leave salary.
1233. Persons with Service under Different Departments and Governments. If a
railway servant has served partly in the Pakistan Railways and partly in Federal
Government Departments or under a Provincial Government, the leave-salary
should be first debited to the borrowing Departments or Governments in the
reverse order to that of employment, and only when the leave earned by service
in the borrowing Departments and Governments is exhausted, it should be
debited to the Pakistan Railways. The same principle will apply if a Government
12.6

CHAPTER XII
servant belonging to another Department or Provincial Government has served

partly in the Pakistan Railways. The Pakistan Railways share of the leave-salary
will be charged to the Pakistan Railways office in which he last served.
NOTE (1).
A lending Department or Government is that under which a person first obtains
permanent employment. If he was previously holding a temporary appointment under another
Department or Government, that Department or Government should be regarded as the
borrowing Department or Government. If a person in the permanent service of one Department
or Government is transferred permanently to another Department or Government, the latter
should also be regarded as a lending Department or Government and the leave-salary adjusted
between the lending Departments in the reverse order to that of employment by which the leave
was earned. An important corollary of this principle is that when an officer of the Pakistan Army
under permanent employment of Pakistan Railways is re-transferred temporarily to the Ministry
of Defence for war work, etc., the Ministry of Defence should be regarded as a borrowing
Government / department.
The decision that the Government to which an officer is transferred is not to be regarded as
occupying the position of a lending Government unless and until the officer obtains permanent
employment under that Government is not intended to apply to the temporary officiating service
of an officer under a Government followed by confirmation for the first time under that
Government without interruption of duty. In such a case the temporary or officiating service and
the service after confirmation should be treated as forming one spell of continuous service for the
purpose of distribution of leave-salary and the Government concerned should be regarded as a
lending Government for the whole of the continuous service.
NOTE (2). No share of the leave-salary of a railway servant, belonging to the Army in Pakistan
Reserve of Officers, in respect of the leave earned during the period he is called out for Military
training will be debitable to the Ministry of Defence. Similarly, no portion of the leave-salary of a
railway servant in respect of the leave earned during the period he undergoes training with the
Pakistan Territorial Force will be debitable to the Ministry of Defence.
NOTE (3).
Deleted.
NOTE (4). When the leave salary of a railway servant has to be allocated under this rule
between an original lending Department or Government (vide Note 1 above) and a second
lending Department or Government, it should be debited first to the second lending Department
or Government to the full extent of the leave earned under it and a debit to the first lending
Department or Government will be made only when all leave earned under the second lending
Department or Government has been exhausted. Similarly, if the leave salary has to be allocated
among three lending Departments or Governments, the leave earned under the third or last
lending Department or Government will first be exhausted, then the leave earned under the
second and finally the leave earned under the first or original lending Department or
Government. This principle of debit of leave salary according to the reverse order to that of
employment shall also apply when leave salary has to be allocated among two or more
borrowing Departments or Governments and in respect of different periods of service rendered
by a railway servant under a particular Department or Government. In the latter case, the leave
salary in respect of the leave earned in each period of service under the particular Department or
Government will be dealt with separately.
12.7

CHAPTER XII
NOTE (5). The whole cost of leave salary of officers of Director General Audit, Railways
deputed in the Pakistan Railways for audit, will be borne by the Auditor General of Pakistan.
NOTE (6). When a railway servant is granted an extension of service and the whole of the
leave at his credit on the date of compulsory retirement lapses under 2127-R and no leave is
carried forward on extension of service, the Government for whose benefit the extension is
sanctioned will bear the entire charge for leave-salary in respect of the leave earned by him
during the period of extension, any liability of any Government on that date as shown in his
subsidiary leave account being automatically cancelled. When, however, such a railway servant
carries forward any leave on extension of service, such liability continues, but only in respect of
the leave actually carried forward.
1233-A.
Deleted.
1233-B.
Deleted.
1234. When leave not due is granted to Pakistan Railways servant while in the
service of Federal Government Department or a Provincial Government, the
borrowing Department or Government sanctioning the leave will bear the
charge on account of such leave in the first instance in all cases, but if the
railway servant on return from such leave is transferred back to the Pakistan
Railways before the leave not due taken by him is completely wiped out, such
readjustment of the charge may be made as may be agreed upon by the
Departments or Governments concerned and Pakistan Railways.
1234-A. Leave salary in respect of Special Disability Leave granted to a railway
servant will be borne by the Pakistan Railways, provided that where a railway
servant has served under Federal Government Departments or Provincial
Governments and is granted Special Disability Leave on full pay under Rule
2122 (7) (b) of the Pakistan Railways Establishment Code, Volume II, half of
which is debitable to his leave account under Rule 2118(b) of the Pakistan
Railways Establishment Code, Volume II, the debit for such leave should be
made both in the main and subsidiary leave accounts and the actual amount of
leave salary drawn by him for the whole period of such leave will be
apportioned among the Federal Government Departments and Governments
concerned in the proportion in which that leave is debited to his leave accounts
with those Departments and Governments.
1235. Deleted.
1236. Deleted.
12.8

CHAPTER XII
Incidence of Pensions
1237. The share of pensions sanctioned on or after the 3rd September 1929 to
persons who have not served exclusively in the Pakistan Railways is charged to
A04101 Pension Civil and A04102 Commuted Value of Pension Civil
proportionately to the length of service in the Pakistan Railways.
NOTE (1). For the purpose of this paragraph, compassionate allowances [see Rule 2310 of the
Pakistan Railways Establishment Code, Volume II] are treated as pensions.
NOTE (2).
Deleted.
1238. Special Additional Pensions. A special additional pension is treated as a

separate item and the share chargeable to Pakistan Railways is proportionate to
the length of service qualifying for additional pension rendered in the Pakistan
Railways. The allocation is based on the total period of service in all grades.
1239. Calculation of Length of Service. The expression length of service used in
the two preceding paragraphs means length of qualifying service. Except as
provided in note (1) below, all periods of leave, other than extraordinary leave,
count as service qualifying for pension. The period of suspension followed by
reinstatement or superannuation counts towards qualifying service for pension.
Foreign service also counts for pension provided the pension contribution was
paid as required under the rules. The effective service rendered by a
Government servant in an autonomous or semi-autonomous body, in a post
appointment to which is, by law, required to be made, and the salary of which is
required to be fixed by the Federal Government or a Provincial Government is
treated as effective service rendered in a post in Government service. The effect
of omitting these periods will be that the pensionary liability in respect thereof
will be distributed among the employing Governments in the same proportion as
the liability for the rest of the Government servants' service. The service of a
pensioner under any department should be calculated to the nearest month, 15
days or more being regarded as a month and less than 15 days being ignored.
When the share of pension debitable to a particular Government comes to less
than a rupee, it should be neglected.
NOTE (1). In the case of pensions which are earned by total service including leave the
pensionary liability should, subject to these rules, be distributed among the employing
Governments or Departments in proportion to the periods for which the Government servant
concerned has drawn pay or leave-salary from each Government or Department.
NOTE (2). Service under a Government includes periods for which a Government servant drew
pay or leave-salary from that Government.
12.9

CHAPTER XII
NOTE (3). Foreign service should be treated as service under the Government which received
or remitted, as the case may be, the contributions for pension in respect of such service.
NOTE (4).
Deleted.
Note (5).
Deleted.
1240. Deleted.
1241. Pension for a Deficiency in Service. When a deficiency is condoned by
Pakistan Railways or any other Department or Government, the period of
deficiency will continue to be treated as service rendered under the Pakistan
Railways or condoning Government or Department, as the case may be.
1242. Special Pensionary Concessions granted by another Department or
Government.
(1)
When a pension granted by another Department or Government
under its own rules is more generous than that admissible under the rules
of Pakistan Railways, the Pakistan Railways will bear only the
proportionate share which would be admissible under its own less
favourable rules. This principle will come into operation when there is a
divergence in the pension codes of two Governments, and a pension
calculated under the normal working of one set of rules is more liberal
than under the other set of rules. It does not take into account any
concessions which may be allowed under the discretionary powers
contained in the two sets of rules.
(2)
When a pensionary concession other than the grant of a
compassionate allowance or the condonation of a deficiency in
qualifying service is granted by one Department or Government, under its
own rules (irrespective of whether or not they are more liberal than the
rules of another Department or Government), that Department or
Government will bear the resulting increase in pension, unless any
portion of the increased liability has been accepted by the other
Departments or Governments affected. In the event of another
Department or Government agreeing to the grant of a concession, the
share of the total pension debitable to each Department or Government
will be determined on the basis of the length of service under each.
NOTE (1). Deleted.
NOTE (2). Deleted.
12.10

CHAPTER XII
1243. Deleted.
1244. Wound and Injury Pensions. Extraordinary pension granted for an injury is
chargeable to the Department or Government under which the recipient was
serving when the injury was received.
1245. Adjustment of Pensionary Charges. (1) When an adjustment has to be
made under these rules between Pakistan Railways and other Department of the
Federal Government or Provincial Government, it may, be made either by the
payment in lump sum or in installments of the commuted value of a pension, or
in accordance with any special arrangement which may be concerted between
the Pakistan Railways and other Department of the Federal Government or
Provincial Government concerned. The system of lump-sum adjustments of
pensionary charges by payment of commuted value between the Pakistan
Railways and other Department of the Federal Government or Provincial
Governments is not, however, to be applied to pensions which are subject to
revision after retirement. In such cases the adjustments with the Governments
concerned should be made as pensions are paid with reference to the actual
amounts paid. In cases where the pensions are divisible between the Pakistan
Post and the Pakistan Railways, the adjustment will be made on the basis of
actual pensions paid.
NOTE. Deleted.
(2)
In adjusting pensionary charges between Pakistan Railways and
other Department of the Federal Government or Provincial Government
by payment of commuted value, the tables of present values prescribed in
Appendix XL to the Pakistan Railways Establishment Code, Volume II,
should be employed unless the Pakistan Railways and other Departments
or Governments concerned mutually agree to employ any other table.
(3)
The Ministry of Defences share of a divisible pension should in all
cases be extinguished by credit of the commuted value of that share to
Pakistan Railways by debit to Ministry of Defence, the adjustment being
made as and when each case arises. This procedure will have the effect
of converting the Ministry of Defences share of the divisible pension into
one relating to Pakistan Railways for all purposes and will not in any way
affect the arrangement that may be agreed upon for the adjustment of
pensions between the Pakistan Railways and Federal or Provincial
Governments.
(4)
The provisions contained in the preceding sub-paragraph will be
applied conversely for the settlement of the civil shares of military
12.11

CHAPTER XII
pensions which are not subject to revision after retirement. That is to say,
the civil share of a divisible pension debitable to Pakistan Railways will
be extinguished by credit of the commuted value of that share to Ministry
of Defence by debit to Pakistan Railways, the adjustment being made as
and when each case arises. The Ministry of Defences Account Officer
will report periodically to the Provincial Accountant General the amount
of pensions paid in respect of cases where the arrangement between the
Federal and the Provincial Governments concerned for the adjustment of
pensions is with reference to actual payments.
(5)
Deleted.
1246. Commuted Pensions. When a portion of a pension which is debitable to

more than one Government is commuted by payment of the capitalized value of
a portion of his pension to the pensioner, the amount commuted may be taken
as being in absorption or reduction of the shares debitable to the different
Governments in the order in which those shares rise from the least to the largest
amount.
Thus, if, out of a pension of Rupees 400 per month which is apportioned
as follows:
Government A
Government B
Government C
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
Rupees
80
100
220
Rupees 100 is commuted, the commutation will have the effect of extinguishing
the share of Rupees 80 debitable to Government A and reducing from Rupees
100 to Rupees 80 the share debitable to Government B.
The capitalized value of the amount commuted should, in such a case, be
debited to Governments A and B in proportion to the amounts by which their
monthly shares of the pension have been reduced.
In respect of pensions which are divisible between the Federal
Government and a Provincial Government, the Federal Government may
authorize the debit to Federal Revenues of the whole commuted value of a
portion of the pension not exceeding the commuted value of the share of the
pension not exceeding the commuted value of the share of the pension debitable
to it, if the Provincial Government concerned cannot find funds to meet the
payment of its share of commuted value.
Note.
Deleted.
12.12

CHAPTER XII
Incidence of Gratuity and contribution to General Provident Fund

1247. Commutation / Gratuity and contribution to General Provident Fund. The
commutation /gratuity of an employee whose service has been exclusively in the
Pakistan Railways will be charged to the Division / Accounting Unit where he
may be serving at the time of retirement or death.
NOTE. The term gratuity used in this and the two succeeding paragraphs includes also
contribution to General Provident Fund.
1248. (1) The apportionment of commutation / gratuity of a railway servant who

has served partially in Pakistan Railways and partially in other Department of the
Federal Government or Provincial Governments, is regulated by the following
formula:
Portion to be borne by Department A =
Years of service on Department A
Total Years of Service
Gratuity actually drawn

x
Pay last drawn on the department last served
Pay last drawn on Department A
Portion to be borne by Department B =

Years of service on Department A and B

Pay last drawn on the department last served
Pay last drawn on Department B

minus portion to be borne by
Department A
Pay last drawn on Department

minus portion to be borne by
Department A & B
Portion to be borne by Department C =

Years of service on Department A, B & C

Pay last drawn on the Railway last served
and so on. The last Department always to bear the balance.

Illustration.
In the case of a gazetted railway servant, say with 10 years service on
department A, 10 years on department B, 10 years on department C and 2 years on
department D, the pay last drawn on each department being Rupees 600, Rupees
1,200, Rupees 2,000 and Rupees 2,500 respectively, the apportionment of the retiring
gratuity of Rupees 25,000 will be as follows:
12.13

CHAPTER XII
= (10/32)x(25,000/2,500) x 600 = Rupees 1,875 to Department A

= {(20/32)x(25,000/2,500) x 1,200} 1,875 = Rupees 5,625 to
Department B
= {(30/32) x (25,000/2,500) x 2,000} 7,500 = Rupees 11,250 to
Department C and the balance of Rupees 6,250 to Department D.
(2)
Deleted.
1249. For the purposes of the preceding paragraph, the service rendered by a
railway servant under a foreign employer, a Provincial Government or another
Department of the Federal Government or on a Construction or Survey will be
deemed to be service rendered on the Pakistan Railways or other Department of
the Federal Government or Provincial Government which received the
contribution towards commutation / gratuity in respect of such employment.
1249-A. Deleted.
1250. Contribution to General Provident Fund. Subscription to the fund is
compulsory for all Pakistan Railways employees having rendered service for
more than two years. The subscription is made by deduction from the monthly
salary bills at uniform rates based on basic pay scale as notified by Finance
Division (Regulation Wing), Government of Pakistan through Office
Memorandum No.F.1(5)-Reg.7/87-482 dated 12 August 2008. No contribution is
made to the fund by Government of Pakistan. The employees are however paid
interest on their subscription to General Provident Fund by Pakistan Railways at
the rate circulated by Federal Government every year.
1251. Deleted.
1252. Deleted.
1253. Deleted.
1254. Deleted.
1254-A. Deleted.
12.14

CHAPTER XII
Incidence of the Cost of Passages

1255. Deleted.
1256. Deleted.
1257. Deleted.
1258. Deleted.
1259. Deleted.
1260. Deleted.
1261. Deleted.
1262. Deleted.
1263. Deleted.
1264. Deleted.
1264-A. Deleted.
Incidence of the Cost of Recruitment in England
1265. Deleted.
Incidence of Cost of Training of Special Class Apprentices
1266. Deleted.
Contribution towards leave salary, Commutation / Gratuity, Pension, etc.
1267. (a)
Contributions towards leave-salary, pension or commutation /
gratuity of railway servants on foreign service and the contribution towards
pension and commutation / gratuity of railway servants lent to another
Government Department or holding appointments specially created for a
construction project, a large open line work or a survey, are credited to C03592
Other Receipts in the books of the Pakistan Railways.
(b)
Deleted.
(c)
Deleted.
12.15

CHAPTER XII
1268. Contributions towards leave salary and pension of military officers in

temporary railway employment are watched by the Military Accounts
Department and adjusted against Ministry of Defence, while those of military
officers in permanent railway employment are watched by the Railway Accounts
Officer concerned and credited to the railway estimates in accordance with the
provisions of the preceding paragraph.
Incidence of the Cost of Railway Police
1269. Pakistan Railways Police (PRP) under the control of Inspector General of
Police, Pakistan Railways will ensure the law and order situation, beef up
security and exercise powers against land mafia for encroachments on the land
of Pakistan Railways and against crimes on running trains and on Railway
Stations to maintain smooth and uninterrupted operations of trains. All costs will
be charged against the budget allocated separately for the Pakistan Railways
Police at the disposal of Inspector General of Police, Pakistan Railways. In some
strategic areas, which fall under the jurisdiction of Pakistan Railways Police,
police staff under the control of District Police is employed for specific functions.
1270. The Pakistan Railways will bear:
(i)
The cost of police staff solely employed on Order duties
including:
(a)
the cost of leave and casualty reserve;
(b)
all kinds of allowances and contingencies, and
(c)
Pensionary charges.
(ii)
Deleted.
(iii)
The full cost of rent of quarters for Order staff proper.
(iv)
Deleted.
1271. For the purpose of the determination of the amount chargeable to

Pakistan Railways estimates, the staff employed in connection with the following
objects only will be deemed to be employed on Order duties:
12.16

CHAPTER XII
(i)
Control of passenger traffic inside the station premises more

particularly on the platforms, in the booking offices, waiting halls,
at the entrance and exit gates and wherever specially required on
emergencies by the station officials.
(ii)
The control of vehicular and other traffic in the station compound.
(iii)
The maintenance of order in standing passenger trains, prevention
of overcrowding, etc.
(iv)
Watching loaded passenger trains when standing in stations.
(v)
The arrest of those found committing nuisances and keeping the
station premises clear of idlers and beggars.
(vi)
The examination of all empty carriages on arrival at terminal
stations for property left behind by passengers and to see that carriage
fittings have not been tampered with.
(vii) The removal of bodies of persons dying in the train and on station
premises and conveyance to hospital of sick passengers.
1272. The staff solely employed on Order duties proper, chargeable to Pakistan
Railways estimates, will consist ordinarily of the rank and file of head constables
and constables, but in some provinces may include certain subordinate ranks of
supervising officials. Where no clear classification of the rank and file can be
made, a proportionate calculation must be arrived at, according to the time
spent on either duty, but no attempt should ordinarily be made to extend this
principle to the supervising staff.
1273. The supervising staff will include all officers up to and including
Superintendents of Pakistan Railways Police, but ordinarily not Deputy Inspectors-General or Inspectors-General of Police or their Assistants.
1274. When additional police are employed on Order duties proper, the
charges incurred by the Provincial Government will be billed for separately.
1275. The debits will be based on yearly actual expenditure and the total
liabilities for any one year will be payable by the Pakistan Railways during that
year.
12.17

CHAPTER XII
1276. For convenience of accounting, however, the recoveries for the first three
quarters of a year will be made on the basis of the budget estimate of the
province concerned and those for the fourth quarter, which are adjusted in the
accounts for June, will be based on the revised estimate of the year of the
province concerned and will include any adjustments which might be necessary
in respect of the previous three quarters on account of the difference between
budget and revised estimate figures, so that the total recovery for the four
quarters will be equal to the amount provided in the revised estimate. Any
difference between the revised estimate and actuals for the year will be adjusted
in the following year.
1277. The debits raised by Provincial Governments shall be supported by
statements of actual expenditure which should be checked by the Accounts
Officer, as far as possible, before acceptance. The number of staff for which
debits are raised should be scrutinized with reference to the number of police
actually employed on railway premises on Order duties. The other items in
respect of which debits are raised should be subjected to whatever checks are
possible.
1278. Bills for the cost of Order police employed on Pakistan Railways will be
sent by Provincial Governments direct to the Pakistan Railways Administration
concerned. On Pakistan Railways, the debits raised by the Provincial
Governments will, after verification, be brought to account in the books in full,
the difference, if any, between the amounts adjusted and the fixed lum-sum
contribution which the Pakistan Railways is liable to pay for police under the
existing arrangements, being taken into account in calculating surplus profits.
12.18
PAKISTAN RAILWAYS

CHAPTER XIII
20 October, 2011
9.1

CHAPTER XIII
CONTINGENT CHARGES
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
NATURE OF CONTINGENT CHARGES
13.1 13.2
1301 1303
CLASSIFICATION OF CONTINGENT CHARGES
13.2
1304
SPECIAL CONTINGENCIES
13.2
1305
UNIFORMS AND PROTECTIVE CLOTHING (A03906)
13.2 13.3
1306 1311
HIRE OF VEHICLES GAZETTED OFFICERS
13.3
1312
UNUSUAL CHARGES
13.3
1313
ORDINARY CONTINGENCIES
13.3
1314
HIRE OF VEHICLES INCLUDING TRAVELLING

ALLOWANCE NON GAZETTED STAFF
13.3 13.4
1315 1317
COMMUNICATION CHARGES
13.4
1318 1319
(1320 1323 Deleted)
STATIONERY (A03901)
13.5
1324 1327
(1328 1333 Deleted)
REPAIR OF COMPUTERS, COMPUTING MACHINES,

ETC.
13.5 13.6
1334 1341
(1335, 1336, 1339,
1340 Deleted)
OTHER STORES
13.6
1342
PRINTING AND PUBLICATIONS (A03902)
13.6
1343 1345
OFFICIAL PUBLICATIONS
13.7
1346 1350
(1347 1349 Deleted)
NEWS PAPERS, PERIODICALS AND BOOKS (A03905)
13.7
1351 1353
(1354 Deleted)
PURCHASE OF DRUGS AND MEDICINES (A03927)
13.7
1355
RECURRING CHARGES
13.7 13.8
1356 1361
(1359 Deleted)
26

CHAPTER XIII
CONTINGENT CHARGES
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
BILLS FOR CONTINGENT EXPENDITURE
13.8
1362
VOUCHERS OF CONTINGENT EXPENDITURE
13.8
1363
DUTIES OF THE DRAWING OFFICER
13.8
1364
DISBURSEMENT OF CONTINGENT CHARGES
13.9
1365
CONTROL OVER CONTINGENT EXPENDITURE
13.9 13.10
1366 1367
27

CHAPTER XIII
CONTINGENT CHARGES
Nature of Contingent Charges

1301. Contingent office expenditure comprises following charges of a miscellaneous
character which are incidental to the management or upkeep of an office and are
charged to the appropriate head of account except where otherwise provided in this
and other Codes of Pakistan Railways.
(i) Expenditure on stationery, books, newspapers and periodicals;
(ii) Repair and maintenance of furniture, typewriters and other office appliances;
(iii) Uniforms and Protective Clothing for employees;
(iv) Hire of Vehicles;
(v) Advertisement and publicity charges;
(vi) Postage and Stamps;
(vii) Telephone and Fax charges.
(viii) E Commerce charges.
1302. Expenditure of Pakistan Railways in respect of occupancy cost, uniform and
protective clothing, stationery and other stores required for traffic and running staff, the
repairs and maintenance of furniture and office equipment, though of the nature of
contingent expenditure, does not qualify as contingencies and is regulated by rules
embodied elsewhere in this and other Codes of Pakistan Railways.
1303. No pay, or additions to pay, or compensatory allowances of any kind may be
treated as Contingent Expenditure.
Exceptions. The following are examples of charges which may be treated as
Contingent Expenditure:
(i) Taxi hire to gazetted officers and conveyance charges, etc. paid to non-gazetted
staff for journeys on duty.
(ii) Hot and Cold Weather Charges.
(iii) Coolies, carpenters, etc., employed in connection with the upkeep of an
office.
(iv) Office sweepers, whether whole time servants or not, provided they are not
entitled to service gratuity.
13.1

CHAPTER XIII
CONTINGENT CHARGES
(v) Employees in Pay Scale 1 - 4 as office chowkidars, malis and grass cutters, if
they are not entitled to service gratuity and are specially permitted by the Ministry
of Railways (Railway Board) to be charged to contingencies.
Classification of Contingent Charges
1304. The contingent charges may be broadly divided into two classes, viz., ordinary
and special contingencies. Charges coming under each of these classes may be
recurring or non-recurring.
Special Contingencies
1305. Special contingencies Include:
(i) Charges regulated by scales, such as uniforms and protective clothing to
employees in Pay Scale 1 - 7.
(ii) Charges, the bills for which require the counter-signature of the head of the
department, such as charges on account of taxi hire.
(iii) Unusual charges that require the special sanction of a superior authority, such
as entertainment expenses on special occasions.
1306. Uniforms and Protective Clothing (A03906). Provision for clothing and other
articles for staff in Pay Scale 1 - 7 employed in the office of the Ministry of Railways
(Railway Board) and subordinate and attached offices, is regulated by the rules
prescribed by the Ministry of Railways (Railway Board) from time to time.
1307. Provision for uniform and protective clothing to subordinates (Employees in Pay
Scale 1 - 15) employed on open lines of Pakistan Railways is regulated by the Dress
Regulations issued by General Manager.
1308. Employees in Pay Scale 1 - 7 in offices other than those covered by Rules 1306
and 1307 may be supplied uniforms by heads of offices on the scale and subject to the
conditions prescribed by the General Manager of Pakistan Railways for similar open
line staff located at the place.
1309. Subject to any special orders of the Ministry of Railways (Railway Board) or the
General Manager as the case may be, such employees in Pay Scale 1 - 7 who are not
entitled to uniforms but whose duties, in the opinion of the head of the department,
render the supply of protective clothing necessary, may be provided with such clothing
costing Rupees 500 a year or Rupees 1,000 every second year and with a blanket
costing Rupees 400 every year.
13.2

CHAPTER XIII
CONTINGENT CHARGES
1310. The charges must be brought together in the contingent bill in such a manner as
to enable the Accounts Officer to see that the total cost is within the limit prescribed,
and that the rules have been observed.
1311. Charges for clothing and other articles for supply to employees in Pay Scale 1 - 7
should be supported by a certificate to the effect that the incumbents of the
appointments held by the employees in Pay Scale 1 - 7, for whom clothing, etc., are
charged, have not been supplied with them during previous months (according to the
prescribed life of the clothing, etc., charged for). Full details as to the number of
clothing, or other articles, and the rate at which paid for, should also be stated in the
bill.
1312. Hire of Vehicles Gazetted Officers. For journeys on duty performed at
headquarters gazetted officers may be granted taxi hire subject to Ministry of Railways
(Railway Board) orders regarding taxi hire reproduced under Rule 246 in Appendix XXV
to the Pakistan Railways Establishment Code, Volume I.
1313. Unusual Charges should in no circumstances be incurred without the previous
sanction of a superior authority, viz., the General Manager of Pakistan Railways or the
Ministry of Railways (Railway Board).
Ordinary Contingencies
1314. (a) Unless it is otherwise stated in any rule, expenditure on ordinary
contingencies (i.e., on other than special contingencies) may be sanctioned by the head
of an office.
(b) The power vested under these rules in the General Manager may also be
exercised by the following authorities in respect of their offices and the offices under
their control:
(i) The Secretary, Railway Board.
(ii) The heads of offices directly subordinate to the Ministry of Railways (Railway
Board).
(c) The General Manager and the authorities detailed in clause (b) above may
redelegate all or any of their powers to authorities subordinate to them.
1315. Hire of Vehicles including Travelling Allowance NonGazetted Staff. (a) Van
or bus hire may be allowed to non-gazetted staff when they are required to attend office
on Sundays and other holidays.
13.3

CHAPTER XIII
CONTINGENT CHARGES
(b) In places where there are no van or bus services, other suitable conveyance hire
may be allowed on the conditions stated in clause (ii) of Rule 1317 below, when the
persons concerned are called to office from their homes without notice.
1316. For other journeys on duty performed at headquarters non-gazetted Pakistan
Railways servants may be granted the actual cost of hiring a conveyance subject to
Ministry of Railways (Railway Board) orders regarding conveyance charges reproduced
under Rule 246 in Appendix XXV to the Pakistan Railways Establishment Code, Volume
II.
1317. When necessary, bona fide charges on account of conveyance hire incurred by
non-gazetted staff in the performance of their duty may be paid to them, in addition to
any travelling allowance that may be admissible under the rules, subject to the
following conditions:
(i) that the concession is limited to subordinate staff when visiting offices at a
considerable distance from each other or from the railway station or when attending
court as a witness on behalf of Pakistan Railways;
(ii) that the amount does not exceed the charges which would be payable for the
ordinary means or conveyance available in the locality suitable to the position of
the subordinate concerned; and
(iii) that no mileage allowance is drawn for the journey for which the conveyance is
engaged.
1318. Communication Charges. Payment for value payable parcels can be passed as
ordinary contingent charges. Payment for postal commissions on remittances by money
order should ordinarily be borne by the payee, but unavoidable charges on this account
may be recorded against contingencies (postage charges) under the orders of the head
of the office. The postage charges will be recorded under the account head Postage
and Stamps (A03201). Bills for telephone and fax, etc. will be recorded under the
account head Telephone and Fax (A03202).
1319. No charges shall be entered in any contingent bill for any postage labels other
than service postage labels, except in the case of postage stamps required for letters or
other articles to be sent to foreign countries.
1320. Deleted.
1321. Deleted.
1322. Deleted.
1323. Deleted.
13.4

CHAPTER XIII
CONTINGENT CHARGES
1324. Stationery (A03901). Except as provided in Rules 1325 and 1326 all stationery
shall be obtained through the Chief Controller of Purchase. Fountain pens and other
costly articles of stationery shall not be purchased at public expense.
1325. To meet urgent and unforeseen requirements, the General Managers of Pakistan
Railways may purchase locally stationery stores up to Rupees 5,000 in each case,
subject to a limit of Rupees 50,000 per annum. In similar circumstances, the General
Manager may also purchase an article of printing stores, or any number of similar
articles at one time, up to Rupees 10,000 in each case.
1326. When it is inconvenient to obtain stationery stores through the agency of the
Chief Controller of Stores, petty local purchases may be made by heads of departments
up to Rupees 500 in each ease, subject to a limit of Rupees 5,000 per annum. This
power shall not be redelegated to any lower authority without the sanction of the
1327. The authorities empowered to make local purchases shall carefully observe the
general rules which have been issued by the Ministry of Railways (Railway Board)
laying down the policy to be followed in making purchases of stationery and printing
stores.
1328. Deleted.
1329. Deleted.
1330. Deleted.
1331. Deleted.
1332. Deleted.
1333. Deleted.
1334. Repair of Computers, Computing Machines, etc. The Pakistan Railways may
enter into agreements with the leading makers of computers, photocopier and other
computing machines, etc. for the maintenance of all machines. Offices will pay from
contingencies, at the rates fixed, for the maintenance of above machines. Where such
contracts have been made, the repair of computers, photocopier, etc. by any other firm
is prohibited. During the continuance of the agreements term and conditions as agreed
will be followed.
13.5

CHAPTER XIII
CONTINGENT CHARGES
1335. Deleted.
1336. Deleted.
1337. The rates shown in the bills submitted by the company for spare parts should be
verified with the price lists received from the Main Stationery depot, Moghalpura. It is
important that the correct part numbers should be shown by the repairers in their bills.
1338. Where no contract or approved price list for spare parts exists, Divisional
Superintendents and Heads of Departments are authorized to make their own
arrangements for repairs.
1339. Deleted.
1340. Deleted.
1341. When a sufficient number of condemned machines has accumulated, they
should be advertised for sale and disposed of by auction under the orders of the head of
the department.
1342. Other Stores. The head of an office, must obtain all stores by an indent on the Chief
Controller of Stores, unless he has been permitted to obtain them himself by the
General Manager of Pakistan Railway.
1343. Printing and Publications (A03902). Pakistan Railways has its own printing
presses, and printing and binding work of all offices of Pakistan Railways should be
done there, the character of printing and binding for each class of publication being
determined in accordance with rules locally in force. When Pakistan Railways press is
unable to undertake work on account of pressure of work or lack of suitable facilities,
the order for the execution of the work may be placed with a private press with the
sanction of the General Manager, or that of the head of department if power in this
respect has been delegated to him by the General Manager.
1344. Printing and binding work of other offices should be done according to the rules
for printing and binding issued by the Chief Controller of Stores.
1345. Offices the cost of whose printing and binding work does not ordinarily exceed
Rupees 1,000 a year should have such work done locally at private presses, and charge
it to their appropriation for contingencies, provided that expenditure on any single item
does not exceed Rupees 500, and the total expenditure for the whole year does not
exceed Rupees 1,000.
13.6

CHAPTER XIII
CONTINGENT CHARGES
1346. Official Publications. Official publications issued in Pakistan by the Ministry of

Railways (Railway Board) will be supplied free to Pakistan Railways officers in
accordance with any general distribution sanctioned by the Ministry of Railways
(Railway Board) in respect of such issues. Additional copies of such publications and
other official publications may, if required, be obtained by the heads of offices from the
District Controller of Stores (Printing), Moghalpura on payment.
1347. Deleted.
1348. Deleted.
1349. Deleted.
1350. For maps supplied by the Survey Department separate rules have been issued by
the Chief Engineer (Survey and Construction).
1351. News Papers, Periodicals and Books (A03905). Books and newspapers or other
periodical publications whether published in or out of Pakistan shall not be purchased,
or subscribed for, at the public expense by any public officer without the previous
sanction of the General Manager.
1352. The General Manager and lower authorities to whom he may delegate powers in
this behalf, should make their own arrangement direct with the agent or publishers for
the supply of such newspapers, periodicals and books as may be required for their use
and for the use of officers subordinate to them.
1353. The sanction for the supply should be communicated to the Accounts Officer
who will check the charges in the same way as other items of recurring contingent
expenditure.
1354. Deleted.
1355. Purchase of Drugs and Medicines (A03927). Charges in connection with purchase
of drugs and medicines and other medical treatment including anti-rabic treatment
vaccinations, etc. of Pakistan Railways servants will be governed by the rules on the
subject contained in the Pakistan Railways Establishment Code.
1356. Recurring Charges. Except as otherwise provided in these rules, no charge which
binds Pakistan Railways beyond a single payment may be incurred without the sanction
of the General Manager.
Note. A General Manager may authorize Heads of Departments and Divisional Superintendents to
sanction the payment of occupancy cost for buildings occupied as offices and the installation of
telephones in offices and residences of officers and subordinates under their control.
13.7

CHAPTER XIII
CONTINGENT CHARGES
1357. For contingencies of their own offices the Secretary, Railway Board may sanction
recurring charges in each case up to a limit of Rupees 5,000 a year.
1358. All other officers authorized to draw contingent bills may incur recurring
contingent charges other than those specified in Rules 1359 to 1361, up to Rupees 500
per month and to six months duration, subject only to the existence of the necessary
allotment and to any restriction which the General Manager may impose.
1359. Deleted.
1360. Heads of offices may make small monthly payments to daftries not exceeding
Rupees 1,000 per month for making paste, ink, bindings, etc.
1361. Small charges the amount of which may be determined by the head of the office,
may be incurred for the washing of towels, and the purchase of towels, soap and other
closet requisites for the use of gazetted officers.
1362. Bills for Contingent Expenditure. Bills should be prepared separately for ordinary
and special contingencies. In regard to periodical charges and scale regulated
contingencies, it should be stated when the charges were last incurred, to enable the
Accounts Officer to see that the expenditure has not been incurred before the expiry of
the prescribed period. The sanction of competent authority should be quoted in cases in
which superior sanction is necessary for incurring expenditure. All contingent bills
containing charges for miscellaneous supplies should bear a certificate that the articles
have been received in good condition and entered in the stock account.
1363. Vouchers of Contingent Expenditure. The limit below which bills need not to be
forwarded to the Accounts Office in support of the voucher should be fixed in
consultation with the General Manager, but all bills which are not submitted to the
Accounts Office should be defaced and cancelled in such a way that they cannot be
used again in support of claims against Pakistan Railways. All bills for Rupees 500 or
more must be submitted to the Accounts Office in support of the payment.
1364. Duties of the Drawing Officer. The drawing officer is expected to exercise the
same vigilance over contingent expenditure as a person of ordinary prudence would
exercise in spending his own money. He should further see that the bills are in proper
form, have been received by the proper person and have been so made out that a
second claim against Pakistan Railways for the same charge is impossible, that the
expenditure is absolutely necessary for the efficient management of the office or the
performance of the service to which it relates, that the rates are not uneconomical, that
the sanction of higher authority is not required under the financial restrictions laid
down in any rules or orders issued by competent authority and, where necessary, the
requisite sanction is obtained and quoted in the bill in support of the charge and that
adequate budget provision exists to cover the expenditure involved.
13.8

CHAPTER XIII
CONTINGENT CHARGES
1365. Disbursement of Contingent Charges. Contingent charges are disbursed in the

following ways:
(i) Payment by the officer incurring the expenditure out of the imprest or
permanent advance allowed to him.
(ii) Payment by the Accounts Officer direct to the supplier, on the authority of the
officer competent to incur the expenditure and on receipt of proof of supply. In
such cases, the firm's bill and receipt should be sent in original to the Accounts
Office.
(iii) Payment by the head of the office on receipt of money from the Accounts
Office.
No money should be obtained from the Accounts Office unless it is required for
immediate disbursement, and adjustment bills supported by necessary invoices of
supplier and payees' receipts should be sent to the Accounts Office immediately
after disbursement.
(iv) Book adjustment by the Accounts Office when supplies have been made by
another department / accounting unit of Pakistan Railways.
In such cases the rules of adjustment prescribed by supplying departments should
be followed. If any such rules prescribe cash payment, the procedure will be as in
(ii) above. For supplies from the Pakistan Railways Stores or other accounting unit
of Pakistan Railways to the other accounting units, the rules on the subject should
be followed.
(v) The charges for service postage stamps are drawn on separate contingent bill
forms in the usual way, and separate cheques therefor are issued by the Accounts
Officer in favour of the officer who supplies the stamps. Cheques so issued are not
subject to any special minimum amount.
1366. Control over Contingent Expenditure. A register of contingent expenditure should
be kept in each office, analyzing the amount charged to the appropriate head of
account as per Charts of Accounts as may be considered necessary for the control of
expenditure. The contingencies register should be examined at least once a month by a
gazetted officer and if there are signs of extravagance under any detailed account head
of contingencies, these should be investigated and steps taken to restrict the
expenditure under those detailed account heads. All contingent expenditure should be
watched in this way.
Note. Deleted.
13.9

CHAPTER XIII
CONTINGENT CHARGES
1367. The control of expenditure against the budget allotment for office
contingencies should be exercised by the Heads of Departments and Divisional
Superintendents with the help of the Allocation Registers maintained in the Accounts
Office.
13.10
PAKISTAN RAILWAYS

CHAPTER XIV
20 October, 2011
9.1

CHAPTER XIV
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
GENERAL
14.1
1401
DEPARTMENTAL RECEIPTS
14.1
1402
TRANSMISSION OF DEPARTMENTAL RECEIPTS TO

STATIONS
14.1 14.2
1403
REMITTANCE OF STATION EARNINGS
14.3
1404
UTILIZATION OF RECEIPTS FOR DEPARTMENTAL

EXPENDITURE
14.3
1405
(1406 Cancelled)
ACCEPTANCE OF LOCAL CHEQUES IN PAYMENT OF

GOVERNMENT / PAKISTAN RAILWAYS DUES
14.3 14.4
1407 1409
CASH IMPRESTS
14.4 14.5
1410 1415
HANDLING OF CASH
14.5
1416
CASH BOOK
14.5
1417 1419
RECEIPTS
14.5
1420
TRANSPORT OF CASH
14.5
1421
CUSTODY OF CASH
14.5 14.6
1422 1424
CHEQUES
14.6
1425
CHEQUE BOOKS
14.6
1426
WRITING OF CHEQUES
14.6 14.7
1427 1428
CROSSING OF CHEQUES
14.7
1429 1434
(1431 Deleted)
CANCELLATION OF CHEQUES
14.8
1435 1437
28

CHAPTER XIV
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
DATE OF PAYMENT BY CHEQUE, MONEY ORDER, OR

POSTAL ORDER, ETC.
14.8
1438
(1439 1450 Deleted)
VOUCHERS GENERAL
14.10
1451
PRINTED FORMS
14.10
1452
AMOUNTS IN WORDS
14.10
1453
CORRECTIONS
14.10
1454
ALLOCATION
14.10
1455
SIGNATURE
14.10 14.11
1456 1457
SANCTION
14.11
1458
DATES OF PAYMENT
14.11
1459
DUPLICATES OR COPIES
14.11
1460
ERASURES
14.11
1461
RESPONSIBILITY FOR OVERCHARGES
14.12
1462
VOUCHERS EXEMPT FROM STAMP DUTY
14.12
1463 1464
VOUCHERS REQUIRING STAMP DUTY
14.12
1465
ROUNDING OFF RUPEES IN ACCOUNTS
14.12
1466
29

CHAPTER XIV
1401. General. The term Bank / Treasury used in this chapter means the State Bank
of Pakistan, and includes any office of the State Bank of Pakistan.
1402. Departmental Receipts. All transactions to which Pakistan Railways servant in
his official capacity is a party, must without any reservation, be brought to account, and
all moneys received should he paid in full, without undue delay, into the treasury or the
bank, or in the case of Pakistan Railways servants employed on open lines, into the
Pakistan Railways Cash Office or to the nearest Pakistan Railways station, to be credited
to the appropriate head of account.
1403. Transmission of Departmental Receipts to Stations. The amounts forwarded by
Departmental Officers to Station Masters for remittance must be accompanied by a
Miscellaneous Receipts Transmit Note in Form G. 1403 which consists of a note giving
full particulars of the remittance and a receipt in duplicate.
FORM NO. G. 1403
MISCELLANEOUS RECEIPTS TRANSMIT NOTE
Obverse of form
First foil
No.................
Dated..20___
To
The Station Master,
....Station.
Please forward to the Cashier the sum of
Rupees .....
. sent
herewith, and return me the annexed receipt duly
signed, in duplicate.
Rupees. as per particulars on
(in figures)
reverse.
..
Designation.
Second foil
No.................
Dated..20___
To
The Station Master,
..Station.
Please forward to the Cashier the sum of
Rupees ....
.. sent
herewith, and return me the annexed receipt
duly signed, in duplicate.
Rupees. as per particulars on
(in figures)
reverse.
Name.
Designation.
The Station Master will attach this to his
Cash Remittance Note (T.2153) when remitting
the money to the Cashier.
14.1

CHAPTER XIV
Third foil
(Original)
No.................
Dated...20__
...Station.
Received from the.
... the sum of
Rupees.
. on
account of miscellaneous receipts to be remitted to
the Cashier, as per his Transmit Note
No.
dated..Rupees..
(in figures)
..
Station Master.
To be returned to the Transmitting Officer and

to be forwarded by him to the Financial Advisor &
Chief Accounts Officer.
Fourth foil
(Duplicate)
No.................
Dated...20__
...Station.
Received from the.
... the sum of
Rupees.
. on
account of miscellaneous receipts to be remitted to
the Cashier, as per his Transmit Note
No.
dated..Rupees..
(in figures)
..
Station Master.
To be returned to the Transmitting Officer and

attached by him to his counterfoil.
REVERSE OF FIRST AND SECOND FOILS

Date of realization as
per entry in cash book
or cash account
Particulars of items
Amount
Account to be
credited
Rupees
14.2

CHAPTER XIV
1404. Remittance of Station Earnings. The procedure for the payment of station
earnings into treasuries or the bank and for their remittance to the Pakistan Railways
Cash Office is prescribed in the Pakistan Railways Code for the Traffic Department in
paragraph 2144 et seq.
1405. Utilization of Receipts for Departmental Expenditure. The appropriation of
departmental receipts to departmental expenditure or any other purpose is strictly
prohibited, except in the circumstances specified below:
(i) Deleted.
(ii) The Financial Adviser and Chief Accounts Officer, with the prior approval of
the Ministry of Railways (Railway Board), is empowered to employ a system
under which cash receipts at stations are utilized to a limited extent for the
payment of expenditure of Pakistan Railways (e.g., payment of claims for
compensation of goods lost or damaged, disbursement of pay and travelling
allowances with a view to accelerate payment of such charges, payment of
wages in certain specified cases under the Payment of Wages Act).
(iii) In any other case, with the prior approval, general or special, of the Federal
Government.
Note.
The General Manager of Pakistan Railways, if he considers it absolutely necessary, may, in

consultation with his Financial Adviser and Chief Accounts Officer, order the appropriation of
departmental receipts for urgent departmental expenditure necessitated by floods, earthquakes and
accidents.
1405-A. Deleted.
1406.
Cancelled.
1407. Acceptance of local Cheques in payment of Government / Pakistan Railways

Dues. Stations must not accept cheques in payment of passenger fares. In the case of
goods and parcels traffic, cheques on scheduled banks which have clearing accounts
with the Bank may be accepted in payment of Pakistan Railways freight, at the
discretion of the General Manager, from well-known firms subject to the condition that
the firm concerned deposits with Pakistan Railways, as security, a sum equivalent to an
amount not less than a month's freight transactions with Pakistan Railways. The security
deposit may be made in Cash, a Bankers Guarantee Bond issued by one of the
scheduled Banks. The deposit should be made for each booking or receiving point
where a firm desires to pay by cheques. Cheques on scheduled Banks may also be
accepted in payment of other dues to Pakistan Railways or in settlement of other
transactions, at places where Government treasury business is conducted by the bank.
14.3

CHAPTER XIV
1408. Such cheques should, in all cases, be crossed. Until, however, a cheque has
been cleared, Pakistan Railways administration cannot admit that payment has been
received and consequently final receipts will not be granted when a cheque is
tendered. A receipt for the cheque (only) will be given in the first instance, but if the
person making payment so desires, a formal payment receipt should be sent by post to
his address after the cheque has been cleared.
1409. In the event of such a cheque being dishonoured by the bank concerned on
presentation, the fact will be intimated at once to the tenderer, but Pakistan Railways
cannot accept any liability for loss or damage which may possibly occur as a result of
delay in intimating that the cheque has been dishonoured.
Cash Imprests
1410. An imprest is a standing advance of a fixed sum of money placed at the disposal
of an individual to meet petty office expenses and emergent charges which cannot be
foreseen. Emergent petty advances may also be made, on the responsibility of the
imprest holder, out of imprest money placed at his disposal.
1411. The amount of an imprest must not be larger than is absolutely necessary. It
should be reckoned at the lowest possible figure calculated to suffice for meeting
charges of the nature referred to in the preceding paragraph and should be fixed in
consultation with the Financial Adviser and Chief Accounts Officer who will advise as
to the appropriate amount of the imprest.
1412. Subject to the provisions of the previous paragraph, the General Manager will
have full power to sanction imprests. He may redelegate his power in this respect to
authorities subordinate to him, on such conditions as he may think fit to impose. The
Chief Engineer of Pakistan Railways, under construction may similarly sanction cash
imprests up to an amount not exceeding Rupees 5,000 in each case. In case of other
offices, the grant of an imprest will require the sanction of the Ministry of Railways
(Railway Board).
1413. The number of imprests should not be multiplied unnecessarily. An officers
imprest should meet the needs of every branch of his office. If he has subordinates who
require petty sums, he should rather spare a small portion of his own imprest for their
use than apply for separate imprests for them, taking acknowledgements from them in
the same way as he himself furnishes to the Accounts Officer and retaining them in his
office.
1414. The arrangements for the safe custody of the imprest money rest entirely with the
imprest holder and he must at all times be ready to produce the total amount of the
imprest in vouchers or in cash.
14.4

CHAPTER XIV
1415. The imprest account (Form E. 1411) should be kept in duplicate, the counterfoil
being kept by the imprest holder and the original, supported by the necessary vouchers,
forwarded to the Accounts Officer from time to time as the holder of the imprest may
require it to be replenished. The account should be closed ordinarily on the 27th of
each month and recouped before the end of the month so as to ensure, as many as
possible, of the months transactions being included in the accounts.
The Handling of Cash
1416. The following rules should be observed by all Pakistan Railways servants who are
required to receive and handle cash.
1417. Cash Book. Each Pakistan Railways servant receiving money on behalf of
Pakistan Railways should maintain a Cash Book.
1418. All cash transactions should be entered in the Cash Book as soon as they occur,
and attested in token of check.
1419. The Cash Book should be closed regularly and completely checked. At the end
of each month, the Officer-in-charge of the Cash Book should personally verify the cash
balance in the Cash Book and record a signed and dated certificate to that effect.
1420. Receipts. When money is received by Pakistan Railways servant, a receipt
should be granted to the payer in the form prescribed for the purpose. The receipt
should be signed only by a responsible officer who should satisfy himself at the time of
signing the receipt that the amount has been entered in the Cash Book.
1421. Transport of Cash. The employment of Naib Qasids to fetch or carry money
should be discouraged. When it is absolutely necessary to employ class IV staff for this
purpose, men of some length of service and proved trustworthiness should only be
selected and, in all cases, when the amount to be handled is large, more than one
messenger accompanied by a police escort should be employed.
1422. Custody of Cash. Pakistan Railways servant who handles Pakistan Railways
money should not, except with the special sanction of the head of the office, be
allowed to handle also in his official capacity money which does not belong to Pakistan
Railways. Where under any special sanction, Pakistan Railways servant deals with both
Pakistan Railways and non-Pakistan Railways money in his official capacity, the
Pakistan Railways money should be kept in a cash box separate from the non-Pakistan
Railways money and the transactions relating to the latter should be accounted for in a
separate set of books and kept entirely out of Pakistan Railways account.
14.5

CHAPTER XIV
1423. In the case of payments into treasuries, the disbursing officer should compare the
Treasury Officer's receipt on the challan with the entry in the cash book before attesting
it, and when such payments are appreciable, he should obtain from the treasury a
monthly list of payments which should be compared with the postings in the cash book.
1424. Public money not in the custody of a treasury, should be kept in strong treasure
chests and secured by two locks of different patterns. All keys of the same lock should
be kept in the same persons custody and as a general rule, the keys of one lock should
be kept apart from the keys of the other lock and in a different person's custody when
practicable. When there is a police guard, the officer-in-charge of such guard should be
entrusted with the custody of the keys of one lock. The chest should never be opened
without both the custodians of the keys being present. The officer-in-charge of the
police guard (where such guard is provided) should always be present when the
treasure chest is opened and until it is again locked.
Cheques
1425. All funds required for expenditure on Pakistan Railways will be obtained from
the Bank by cheques to be issued by Financial Adviser and Chief Accounts Officers or
Officers duly authorized by them.
1426. Cheque Books. A separate cheque book should be used for each office of the
Bank. Each cheque book must be kept under lock and key in the personal custody of
the drawing officer who, when relieved, should take a receipt for the correct number of
cheques made over to the relieving officer. The loss of a cheque book or blank cheque
form should be notified promptly to the Bank with whom the disbursing Officer
concerned has a drawing account.
1427. Writing of Cheques. All cheques should have written across them in words, at
right angles to the type, a sum a little in excess of that for which they are granted : thus:
under thirty thousand rupees will mean that the cheque is for a sum not less than
Rupees 29,000, but less than Rupees 30,000; and similarly under eight hundred
thousand rupees will mean that it is for less than Rupees 800,000, but not less than
Rupees 700,000. No abbreviations such as eleven hundred for one thousand one
hundred should be used. The amount should be written in the manner prescribed for
vouchers in paragraph 1453. The drawer of a cheque in which these words occur
should therefore so write as to make the fraud impossible. The cross entry is not
necessary if the amount in words is typed perforated by a special cheque writing
machine.
Note. All cheques should be written or typed with black ink.
14.6

CHAPTER XIV
1428. No erasure or overwriting should be made in a cheque. If any alteration is

necessary, the incorrect entry should be cancelled neatly in red ink and the correct
entry inserted. Each such alteration should be attested by the drawer under his dated
signature.
1429. Crossing of Cheques. (a) All Cheques drawn in favour of Government officers /
officials and departments in settlement of Government dues should always be crossed
A/c payee only.
(b) Cheques drawn in favour of corporate bodies, firms or private persons should always
be crossed. Where the payee is believed to have a banking account further precautions
should be adopted where possible by crossing the cheque specially (instead of by the
general crossing .......& Co.) by quoting the name of the bank
through which the payee will receive payment and by adding the words A/c payee
only. These instructions regarding the method of crossing of cheques are applicable in
all cases where the use of crossed cheques is prescribed.
(c) Deleted.
1430. An advice (Form I) should be sent to the Bank for each cheque which is issued.
As a general rule, cheques should not be issued for a sum less than Rupees 100 unless
this is permissible under the provisions of any law or rule having the force of law.
1431. Deleted.
1432. Every cheque in favour of any person must be made payable to order only.
1433. Ordinarily, a cheque payable to order is not cashed by the Treasury Officer
unless it is receipted by the payee himself or other person in whose favour it is regularly
endorsed for payment. In special cases, when the head of an office is unable himself to
receipt cheques payable to his order, owing to his being absent on tour or for other
causes, and when he considers that strict compliance with the ordinary rule would
cause inconvenience, he may specially authorize in writing a Gazetted Officer
subordinate to him to endorse for him cheques drawn in his favour by his official
designation.
1434. When a public officer sends a cheque to a treasury not for cash payment, but for
credit of its amount in the treasury accounts, he must, before endorsing the same, add
the words Received payment by transfer credit to . Omission to do this
facilitates fraudulent appropriation of money.
14.7

CHAPTER XIV
1435. Cancellation of Cheques. Cheques shall be payable at any time within three
months after the month of issue or 30th June whichever is earlier; thus a Cheque
bearing any date in January is payable up to 30th April. Should the currency of a
cheque expire owing to its not being presented within three months after the month of
its issue, it may be returned to the drawer who will destroy it, and draw a new cheque
in lieu thereof. The fact of the destruction and the number and date of the new cheque
should be recorded on the counterfoil of the old cheque, and the number and date of
the old cheque that is destroyed should be recorded on the counterfoil of the new one.
The fact of the new cheque having been issued should be entered on the date of issue
in red ink parenthetically in the cash book, but not in the column for payment. A note
should also be made against the original entry in the cash book.
1436. When it is necessary to cancel a cheque, the cancelment should be recorded on
the counterfoil, and the cheque, if in the drawer's possession, should be destroyed. If
not in his possession, he should promptly request the Treasury Officer to stop payment
of the cheque and on ascertaining that payment has been stopped, he should write
back the entry in his cash book by exhibiting the amount of the cheque on the receipt
side in the treasury column as Cancellation of Cheque. A counter-reference must be
given in the cash book, against the original, to the second entry of the cheque. When
the amount is thus adjusted, it will be deducted from the amount credited to the head
Pre-Audit Cheques (Railways).
1437. If a Disbursing Officer is informed that a cheque drawn by him has been lost, he
may address the Bank or Treasury Officer drawn on, forwarding for signature a
certificate in the form below. If, after search through the lists of cheques paid, the Bank
or the Treasury Officer finds that the cheque has not been cashed, he will sign and
return the certificate. The Disbursing Officer will enter in his account the original
cheque as cancelled and may issue another.
Certified that Cheque No....dated. . . . . . . . . . . . . . . . . . . . . . for Rupees
reported by the........ (Disbursing Officer) to have been drawn by him on this treasury/bank in favour
ofhas not been paid, and will not be paid if presented hereafter.
..
Dated 20 .
Treasury Officer,
State Bank of Pakistan
1438. Date of Payment by Cheque, Money order, or Postal order, etc. If a payment is
made by cheque and the cheque is honoured on presentation, the payment shall be
deemed to be made on the date the cheque is handed over to the payee or the person
authorized to give a legal quittance on his behalf.
14.8

CHAPTER XIV
If the payment is not made in person but by post, the payment shall be deemed to be
made on the date of dispatch of cheque, money order or postal order, etc., if payment
by post is made at the request of the payee, otherwise on the date the cheque, money
order or postal order, etc., is received by the payee.
Provided that where a cheque is marked as not payable before a certain date (post
dated Cheque), the payment shall not be deemed to have been made until the date on
which it becomes payable.
Note. Demand drafts shall not be distinguished from cheques for the purpose of this rule.
1439. Deleted.
1440. Deleted.
Government Drafts
1441. Deleted.
1442. Deleted.
1443. Deleted.
1444. Deleted.
1445. Deleted.
1446. Deleted.
1447. Deleted.
1448. Deleted.
1449. Deleted.
1450. Deleted.
14.9

CHAPTER XIV
Vouchers
1451. General. The following general instructions should be observed in the
preparation of bills, pay orders and other vouchers for payments.
1452. Printed forms. Forms of vouchers printed in English should be adopted as far as
possible; but when from any circumstances, a vernacular voucher is unavoidably
necessary, a bilingual form should be used. When the use of a purely vernacular
voucher is unavoidable, a brief abstract should be endorsed in English under the
signature of the preferring officer stating the amount, the name of the payee, and the
nature of the payment.
1453. Amounts in Words. All vouchers must be filled in and signed in ink. The amount
of each voucher should, as far as whole rupees are concerned, be written in words as
well as in figures. The word only should be inserted after the number of whole rupees
as in the following examples and care should be taken to leave no space for
interpolation:
Rupees twenty-six only.
1454. Corrections. All corrections and alterations in the total of a voucher should be
attested by the dated initials of the person signing the receipt as many times as such
corrections and alterations are made; any corrections in the orders of payment must be
attested in the same way by the officer issuing the order. No document bearing an
erasure can be accepted and payment of such vouchers should be refused and a fresh
voucher called for. Corrections and alterations in orders of payment drawn by officers
on the Bank should be attested by their full signature.
1455. Allocation. The correct head of Chart of Accounts should be recorded on each
voucher by the drawing officer. This head of account should also show whether the
expenditure is Charged or Other than Charged and should mention the Fund from
which payment are being made.
1456. Signature. Unless the Ministry of Railways (Railway Board) have expressly
authorized it in the case of any specified office, no payment may be made on a voucher
or order signed by a clerk instead of by the head of an office, although in the absence of
the latter the clerk be in the habit of signing letters for him. Nor may any moneys be
paid on a voucher or order signed with a stamp. When the signature on a voucher is
given by a mark or seal or thumb impression, it should be attested by some known
person. Vernacular signatures must always be transliterated.
14.10

CHAPTER XIV
1457. The head of an office may authorize any gazetted officer serving under him to
sign a bill, voucher, or order, for him, communicating the name and the specimen
signature of the officer, to the Accounts Officer. This will not, however, relieve the head
of the office, in any way of his responsibility for the accuracy of the bill or for the
disposal of the money received in payment. Bills requiring previous countersignature
will not be paid if presented without such countersignature.
1458. Sanction. When bills are presented on account of charges incurred under any
special orders, the orders sanctioning the charges should be quoted. The authority
under which deductions are made in a bill should also be quoted.
1459. Dates of payment. Dates of payment should, when possible, be noted by the
payees in their acknowledgments in vouchers, acquittance rolls, etc. If, for any reason,
such as illiteracy, on the presentation of receipts in anticipation of payment it is not
possible for the dates of payment to be noted by the payees, the dates of actual
payment should be noted by disbursing officer on the documents under their initials,
either separately for each payment or by groups as may be found convenient.
1460. Duplicates or Copies. No Pakistan Railways officer may issue duplicates or
copies of receipts granted for money received, or duplicates or copies of bills or other
documents for the payment of money which has already been paid, on the allegation
that the originals have been lost. If any necessity arises for such a document, a
certificate may be given that on a specified day, a certain sum on a certain account,
was received from or paid to a certain person. This prohibition extends only to the issue
of duplicates on the allegation that the originals have been lost, and does not apply to
cases in which, by existing rules, duplicates are prepared and tendered with the
originals. In the case of a bill or other payment voucher lost before payment, a
duplicate may be issued by the officer who drew the original bill or voucher, on a
certificate by the Accounts Officer that payment has not been made on the original and
will not be made if found later on. The duplicate bill or voucher should bear distinctly
on its face the word duplicate written in red ink. The Accounts Officer should keep a
proper record of all duplicate bills and vouchers passed for payment, to guard against a
double claim being passed on the same account.
1461. Erasures. Erasures and over-writings in any account, register, schedule, voucher
or cash book are absolutely forbidden; if any correction be necessary, the incorrect
entry should be cancelled neatly in red ink and the correct entry inserted. Each such
correction or interpolation deemed necessary should be authenticated by the head of
the office setting his dated initials against each.
14.11

CHAPTER XIV
1462. Responsibility for overcharges. Officers drawing bills, pay orders, etc., are
responsible for the correctness of the amounts charged therein. In the case of bills and
pay orders which are not checked by the Accounts Officer before payment, the
responsibility for any overpayment which may result from an erroneous charge, also
devolves upon the drawing officers.
1463. Vouchers exempt from stamp duty. Receipts for all gross amounts exceeding
Rupees 500 must be stamped but the following are exempt:
(a) Deleted.
(b) Receipts on cheques.
(c) Receipts for interest on Government securities.
(d) Receipts for withdrawals from Government Savings Banks.
(e) Receipts on Postal / Money Orders.
(f) Receipts given by Pakistan Railways for payments made to it on account of
freight and fares and for incidental charges such as loading, unloading, delivery,
cranage, haulage, wharfage, demurrage, etc.
(g) Receipts for payments made by or on behalf of Pakistan Railways.
(h) Receipts given by or on behalf of any society registered under the Cooperative Societies Act or by any officer or member of any such society and
relating to the business of the society.
1464. All cheques are exempt from stamp duty. For other documents which are free
from stamp duty, the list of exemptions in Schedule I of the Stamp Act should be
consulted.
1465. Vouchers requiring stamp duty. Receipts for advances taken by Pakistan
Railways servants do not come under any of the exemptions mentioned above, and are,
therefore, chargeable with stamp duty under the general rules.
1466. 'Rounding off Rupees in Accounts. The transactions of the Pakistan Railways
will be taken to the nearest Rupee, fifty paisa and over being treated as one whole
Rupee and amounts less than fifty paisa being omitted.
14.12

CHAPTER XIV
(i) Deleted.
(ii) Deleted.
(iii) Deleted.
(iv) Deleted.
14.13
PAKISTAN RAILWAYS

CHAPTER XV
20 October, 2011
9.1

CHAPTER XV
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
GENERAL
15.1
1501
PROPRIETY OF AN ADVANCE
15.1
1502
INTEREST ON ADVANCES
15.1
1503
CONDITIONS FOR REPAYMENT
15.1
1504 1505
ADVANCES ON FIRST APPOINTMENT
15.1
1506 1508
(1507 Deleted)
ADVANCES ON PROCEEDING ON TOUR
15.1 15.2
1509 1511
ADVANCES ON DEPUTATION OUT OF PAKISTAN, OR

ON RETURN FROM LEAVE
15.2
1512 1513
(1514 Deleted)
ADVANCES ON TRANSFER
15.2 15.3
1515 1519
ADVANCES UNDER SPECIAL CIRCUMSTANCES
15.3
1519-A
ADVANCES FOR LAW SUITS
15.3
1520
ADVANCES FOR ANTI-RABIC TREATMENT
15.3
1521
(1522 1537 Deleted)
ADVANCES FOR PURCHASE OF CONVEYANCES
15.4 15.12
1538 1540
ARREAR CLAIMS
15.12 15.13 1541 1549

(1545, 1547, 1548
Deleted)
INTER DEPARTMENTAL CLAIMS
15.13 15.14 1550 1552
30

CHAPTER XV
Advances
1501. General. The rules regulating the grant of advances to railway servants
are laid down in the following paragraphs. In the case of temporary employees
or in cases not covered by these rules, the grant of an advance will require the
sanction of the Ministry of Railways (Railway Board).
1502. Propriety of an Advance. It shall not be permissible for any authority to
sanction an advance which involves a breach of the standards of financial
propriety (vide paragraph 807).
1503. Interest on Advances. The rate of interest in the case of interest bearing
advances shall be such as may be prescribed by Government each year for such
advances. The interest will be calculated on balances outstanding on the last day
of each month. When an advance is drawn in more than one installment, the
rate of interest recoverable is determined with reference to the date on which the
first installment is drawn.
1504. Conditions for Repayment. All advances are subject to adjustment by the
railway servants receiving them in accordance with the rules applicable to each
case. When an advance is adjustable by recovery, the amount to be recovered
monthly should not be affected by the fact of a railway servant going on leave of
any kind with full pay or half pay. It is, however, open to a head of department
to order a reduction in any case in which he deems it right to do so.
1505. A personal advance made to a railway servant may be repaid by him
either in cash or by reduction in his pay or travelling allowance bill.
1506. Advances on first Appointment. The competent authority may grant a
railway servant, on first appointment, an advance up to an amount not
exceeding two months substantive pay.
1507. Deleted.
1508. The advances will be recoverable by monthly installments of one-third of
pay fixed in whole rupees.
1509. Advances on proceeding on tour. A gazetted railway servant, other than
an inspecting officer, may be granted by the controlling officer for himself or an
Assistant or Deputy, when proceeding on long tour, an advance equal to an
amount sufficient to cover for a month his contingent charges, such as those for
the hire of conveyances, etc., for the carriage of records or other Government
property, subject to adjustment upon the railway servants return to headquarters
or 30 June, whichever is earlier.
15.1

CHAPTER XV
1510. A non-gazetted railway servant accompanying an officer, proceeding on

tour, may be granted by the head of his office an advance equal to an amount
sufficient to cover his personal travelling expenses for a month, subject to
adjustment on completion of tour or 30 June, whichever is earlier.
1511. The advances mentioned in the preceding two paragraphs should be
accounted for as advances recoverable at the time of payment. Final charge to
travelling expenses should be made on provision of actual bills by the railway
servant to the Accounts Office concerned.
1512. Advances on deputation out of Pakistan, or on return from leave. A
railway servant returning from leave, other than leave on full pay not exceeding
four months, or deputation out of Pakistan, may be granted by the competent
authority an advance not exceeding two months substantive pay, provided no
advance has been drawn under paragraph 1515.
1513. Such advances should be recovered in monthly installments of one-third
of pay fixed in whole rupees. The recovery of an advance made under the
Military Leave Rules to a Military officer in civil employment subject to the
Military Leave Rules is regulated by those rules.
1514. Deleted.
1515. Advances on transfer. A railway servant under orders of transfer, whether
he is on duty or on leave when he received the orders of transfer, may be
granted, under the sanction of the head of department, or a lower authority to
whom power may be delegated in this behalf by the competent authority, an
advance up to an amount not exceeding one month's substantive pay plus the
travelling allowance to which he may be entitled under the rules, in
consequence of transfer. The advances should be recorded on the last pay
certificate of the railway servant concerned.
1516. The advance of pay may be allowed by the competent authority,
mentioned in paragraph 1515, to be drawn at the new station / office / division /
accounting unit soon after the arrival of the railway servant there, on the
production of the last pay certificate showing that no advance had been drawn
at the old station / office / division / accounting unit.
1517. The advance of pay should be recovered from the pay of the railway
servant in three equal monthly installments beginning with the month in which a
full month's pay is drawn after the transfer. The amount of advance to be
recovered should be fixed in whole rupees. The advance of travelling allowance
should be recovered, in full, on submission of the railway servants travelling
allowance bill.
15.2

CHAPTER XV
1518. A railway servant may be allowed a second advance to cover the

travelling expenses of any member of his family who follows him within six
months from the date of transfer and in respect of whom an advance of travelling
allowance has not already been drawn.
1519. When a single lump sum is drawn to cover the travelling expenses both
of the railway servant himself and of his family, it may be adjusted by the
submission of more than one bill if it so happens that the members of the family
do not actually make or complete the journey with him. In such a case, the
railway servant should certify on each adjustment bill submitted by him that a
further bill in respect of the travelling allowance of the members of his family (to
be specified) who have not yet completed the journey will be submitted in due
course and is expected to include an amount not less than the balance of the
advance left unadjusted in that bill.
1519-A. Advances under special circumstances. The General Manager may
sanction an advance of one month's pay to non gazetted railway servants under
very special circumstances, e.g., if the railway servants camp is burnt or, if
serious damages are caused to his belongings due to floods, etc. Such an
advance must be recovered in 3 equal monthly installments beginning with the
month in which a full months pay is drawn after drawal of the advance.
1520. Advances for Law Suits. Advances may also be granted for the conduct of
law suits to which Government is a party; but no advance should be made to a
railway servant the legal proceedings against whom have been taken at the
instance of Pakistan Railways administration. The amount of advance should be
such as is absolutely necessary for the conduct of the law suit and should be
drawn and accounted for under account head F02113 Account with
Government Servants.
1521. Advances for Anti-rabic Treatment. Advances may be granted for antirabic treatment in accordance with the provisions of Appendix IX to the Pakistan
Railways Establishment Code, Volume I.
1522. Deleted.
1523. Deleted.
1524. Deleted.
1525. Deleted.
15.3

CHAPTER XV
1526. Deleted.
1527. Deleted.
1528. Deleted.
1529. Deleted.
1530. Deleted.
1531. Deleted.
1532. Deleted.
1533. Deleted.
1534. Deleted.
1535. Deleted.
1536. Deleted.
1537. Deleted.
1538. Advances for purchase of conveyances. A railway servant drawing pay
of Rupees 19,365 or above may be granted, by the competent authority, under
whom the railway servant is for the time being employed as advance for the
purchase of a motor car subject to the following conditions:
(1)
An advance will be given only when the railway servant to whom
the advance is sanctioned is required under explicit orders of the
competent authority to maintain a motor car as a condition of his service
or of holding any particular post to which he may be appointed.
(2)
The total amount to be advanced to a railway servant for purchase
of motor car shall not exceed Rupees 300,000.
Note. Deleted.
15.4

CHAPTER XV
(3)
(a) A railway servant who is on leave or about to proceed on leave
for whom an advance has been approved by the sanctioning authority
will not be allowed to draw the advance earlier than a week before the
expiry of the leave.
(b) Delete.
(4)
Recovery will be made by deducting monthly installments from
the pay bill of the railway servant concerned. It will commence with first
issue of pay after the advance is drawn. Recovery will be made in
maximum of sixty monthly installments. The authority sanctioning the
advance may permit recovery to be made in a smaller number of
installments in special circumstances. The amount of interest, calculated
in accordance with sub-clause (7) below, will be recovered in one or
more installments, each such installment being not appreciably greater
than the installments by which the principal was recovered. The recovery
of interest will commence from the month following that in which the
whole of the principal has been repaid.
Note.
Deleted.
(5)
Except when a railway servant proceeds on leave other than leave
on full pay not exceeding four months, or retires from the service, or is
transferred to an appointment, the duties of which do not render the
possession of a motor car necessary, the prior sanction of the competent
authority, is necessary to the sale by him of the car purchased with the
aid of an advance which with interest accrued in accordance with clause
(7) has not been fully repaid. If a railway servant wishes to transfer such
car to another Officer who performs the duties of a kind that render the
possession of a motor car necessary, the sanctioning authority may permit
the transfer of the liability attaching to the car to the latter officer,
provided that he records a declaration that he is aware that the car
transferred to him remains subject to the mortgage bond and that he is
bound by its terms and provisions.
(6)
In all cases in which a car is sold before the advance received for
its purchase with interest accrued in accordance with clause (7), has been
fully repaid, the sale proceeds must be applied, so far as may be
necessary, towards the repayment of such outstanding balance. Provided
that when the car is sold only in order that another car may be purchased
the sanctioning authority may permit a railway servant to apply the sale
proceeds towards such purchase subject to the following conditions:
15.5

CHAPTER XV
(a) the amount outstanding shall not be permitted to exceed the

cost of the new car;
(b) the amount outstanding shall continue to be repaid at the rate
previously paid;
(c) the new car must be insured and mortgaged as required by
these rules.
Note. Second motor car advance will be allowed with immediate effect subject to the
condition that the previous advance plus interest thereon has been repaid.
(7)
Simple interest at the rate specifically fixed for the purpose by the
Government of Pakistan will be charged on advances granted to railway
servants under these rules. The interest will be calculated on balances
outstanding on the last day of each month. When an advance is drawn in
more than one installment the rate of interest recoverable is to be
determined with reference to the date on which the first installment is
drawn.
Note (1)..Deleted.
Note (2). A railway servant who draws an advance for the purchase of a motor car is expected to
complete his negotiations for the purchase, and to pay finally for the car, within one month from
the date on which he draws the advance; failing such completion and payment, the full amount
of the advance drawn, with interest thereon for one month, must be refunded to Government. At
the time of drawing the advance the railway servant will be required to execute an Agreement in
Form G. 1538 (1) and on completing the purchase, he will further be required to execute a
Mortgage Bond in Form G. 1538 (2) hypothecating the car to the Ministry of Railways (Railway
Board) as security for the advance. The cost price of the car purchased should be entered in the
schedule of specifications attached to the Mortgage Bond.
When an advance is drawn, the sanctioning authority will furnish to the accounts officer
concerned a certificate that the Agreement in Form G.1538 (1) has been signed by the railway
servant drawing the advance and that it has been examined and found to be in order. The
sanctioning authority should see that the car is purchased within one month from the date on
which the advance is drawn and should submit every Mortgage Bond promptly to the accounts
officer concerned for examination before final record.
Note (3). The car must be insured against full loss by fire, theft or accident. It should be a
comprehensive insurance policy and not a third party insurance etc. In case of purchase of
second hand cars third party insurance is permissible, provided the railway servant furnishes the
following undertaking:
(i)
he will not seek any abatement, relief or waiver of the outstanding amount of
advance in case of damage to or loss of vehicle; and
(ii)
in the event of the railway servant demise the balance will be recovered from
the gratuity / pension or other dues payable to the heirs.
15.6

CHAPTER XV
Such insurance should be effected within one month from the date of purchase of the car. On
receipt of the certificate prescribed in the second sub-paragraph of note 2 above the accounts
officer concerned will obtain from the railway servant drawing the advance a letter in Form No.
G. 1538(3) to the Insurance Company, with whom the motor car is insured, to notify to them the
fact that the Ministry of Railways (Railway Board) is interested in the insurance policy secured.
He will himself forward this letter to the Company and obtain their acknowledgment. In the case
of insurances effected on annual basis the process prescribed above shall be repeated every year
until the advance has been fully repaid. Contravention of these orders will render the railway
servant liable to refund the whole of the amount advanced with interest accrued unless good
reason is shown to the contrary. The amount for which the car is insured during any period
should not be less than the outstanding balance of the advance with interest accrued at the
beginning of that period and the insurance should be renewed from time to time until the
amount due is completely repaid. If, at any time and for any reason the amount insured under a
current policy is less than the outstanding balance of the advance, including interest already
accrued, the railway servant should refund the difference. The amount to be refunded must be
recovered in not more than three monthly installments.
Note (4). Deleted
Note (5). The gross amount of advances granted in any year under this rule should not exceed
the amount allotted for the purpose to Pakistan Railways.
Note (6). The grant of an advance under this rule to a railway servant who proceeds on
deputation out of Pakistan and desires a motor car for use during his deputation is not
admissible.
15.7

CHAPTER XV
FORM No. G. 1538 (1)

Form of agreement to be executed at the time of drawing an advance for the
Purchase of a motor car / cycle
An Agreement made . . . . . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . two
thousand and . . . . . . . . . . . . . . . . . . . . . . . . between . . . . . . . . . . . of . . . . . . . .
(hereinafter called the Borrower, which expression shall include his legal representatives
and assignees) of the one part and Ministry of Railways (Railway Board) (hereinafter
called the Lender) on the other part.
Whereas the Borrower has on the terms of rule contained in paragraphs
1538/1539 of the Pakistan Railways General Code thereinafter referred to as the said
Code which expression shall include any amendments thereof or additions thereto for
the time being in force applied to the Lender for a loan of Rupees . . . . . . . . . for the
purchase of a motor car / cycle and the Lender has agreed to lend the said amount to
the Borrower on the terms and conditions hereinafter contained now it is hereby agreed
between the parties hereto that in consideration of the sum of Rupees. . . . . . . . . paid by
the Lender to the Borrower (the receipt of which the Borrower hereby acknowledges)
the Borrower hereby agrees with the Lender (1) to pay the Lender the said amount with
interest calculated according to the said Code by monthly deductions from his salary as
provided for by the said Code and hereby authorizes the Lender to make such
deductions, and (2) within one month from the date of these presents to expend the full
amount of the said loan in the purchase of a motor car / cycle or if the actual price paid
is less than the loan to repay the difference to the Lender forthwith and (3) to execute a
document hypothecating the said motor car / cycle to the Lender as security for the
amount lent to the Borrower as aforesaid and interest in the form provided by the said
Code and it is hereby lastly agreed and declared that if the motor car / cycle has not
been purchased and hypothecated as aforesaid within one month from the date of these
presents or if the Borrower within that period becomes insolvent or quits the service of
Government or dies, the whole amount of the loan and interest accrued thereon shall
immediately become due and payable.
In witness whereof the Borrower has hereunder set his hand the day and year first before
written.
Signed by the said (Borrower) in the presence of_______________________________
15.8

CHAPTER XV
FORM No. G. 1538 (2)

Form of Mortgage Bond for Motor Car / Cycle advance
This Indenture made this . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . . .two
thousand and . . . . . . . . . . . . . . . . . . . . . .between . . . . . . . . . . . . .(hereinafter called
the Borrower) of the one part and Ministry of Railways (Railway Board) (hereinafter
called the Lender) of the other part.
Whereas the Borrower has applied / applied for and has been granted an
advance of Rupees. . . . . to purchase a motor car / cycle on the terms of rule contained
in paragraphs 1538/1539 of the Pakistan Railways General Code (hereinafter referred to
as the said Code which expression shall include any amendments thereof or additions
thereto for the time being in force) and whereas one of the conditions upon which the
said advance has been / was granted to the Borrower is / was that the Borrower will /
would hypothecate the said motor car / cycle to the Lender as security for the amount
lent to the Borrower and whereas the Borrower has purchased with or partly with the
amount so advanced as aforesaid the motor car / cycle particulars whereof are set out in
the Schedule hereunder written
Now this indenture witnessed that in pursuance of the said agreement and for
the consideration aforesaid the Borrower do hereby covenant to pay to the Lender the
sum of Rupees. . . . . . . . aforesaid or the balance thereof remaining unpaid at the date
of these presents by equal payments of Rupees. . . . . . . . . .each every month and will
pay interest on the sum for the time being remaining due and owing calculated
according to the said Code and the Borrower do agree that such payments may be
recovered by monthly deductions from his salary in the manner provided by the said
Code, and in further pursuance of the said agreement, the Borrower do hereby assign
and transfer to the Lender the motor car / cycle the particulars whereof are set out in the
Schedule hereunder written by way, of security for the said advance and the interest
thereon as required by the said Code.
And the Borrower do hereby agree and declare that he has paid in full the
purchase price of the said motor car / cycle and that the same is his absolute property
and that he has not pledged and so long as any money remain payable to the Lender in
respect of the said advance will not sell or pledge or part with the property in or
possession of the said motor car / cycle provided always and it is hereby agreed and
declared that if any of the said instalments of principal or interest shall not be paid or
recovered in manner aforesaid within ten days after the same are due or if the Borrower
shall die or at any time cease to be in the service of the Lender or if the Borrower shall
sell or pledge or part with the property in or possession of the said motor car / cycle or
become insolvent or make any composition or arrangement with his creditors or if any
person shall take proceedings in execution of any decree or judgment against the
Borrower the whole of the said principal sum which shall then be remaining due and
unpaid together with interest thereon calculated as aforesaid shall forthwith become
15.9

CHAPTER XV
payable and it is hereby agreed and declared that the Lender may on the happening of
any of the events hereinbefore mentioned seize and take possession of the said motor
car / cycle and either remain in possession thereof without removing the same or else
may remove and sell the said motor car / cycle either by public auction or private
contract and may out of the sale moneys retain the balance of the said advance then
remaining unpaid and any interest due thereon calculated as aforesaid and all costs,
charges, expenses and payments properly incurred or made in maintaining, defending
or realizing his rights hereunder and shall pay over the surplus, if any, to the Borrower,
his executors, administrators or personal representatives provided further that the
aforesaid power of taking possession or selling of the said motor car / cycle shall not
prejudice the right of the Lender to sue the Borrower or his personal representatives for
the said balance remaining due and interest or in the case of the motor car / cycle being
sold the amount by which the net sale proceeds fall short of the amount owing and the
Borrower hereby further agrees that so long as any moneys are remaining due and
owing to the Lender he, the Borrower will insure and keep insured the said motor car /
cycle against loss or damage by fire, theft or accident with an Insurance Company to be
approved by the Accounts Officer concerned and will produce evidence to the
satisfaction of the Accounts Office that the Insurance Company with whom the said
motor car / cycle is insured have received notice that the Lender is interested in the
Policy and the Borrower hereby further agrees that he will not permit or suffer the said
motor car / cycle to be destroyed or injured or to deteriorate in a greater degree than it
would deteriorate by reasonable wear and tear thereof and further that in the event of
any damage or accident happening to the said motor car / cycle the Borrower will
forthwith have the same repaired and made good.
In witness whereof the said . . . . . . .(Borrower) has hereunder set his

hand the day and the year first above written.
THE SCHEDULE
Description of Motor Car / Cycle.
Maker's Name.___________________________
Description.______________________________
No. of Cylinders.__________________________
Engine Number.___________________________
Chassis No._______________________________
Cost price.________________________________
Signed by the Borrower_____________________
In the presence of _________________________
15.10

CHAPTER XV
FORM No. G. 1538 (3)

Letter intimating to the Insurance Company the Ministry of Railways (Railway Board)s
Interest in insurance policies of Motor Cars, etc.
From . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. To . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
...
(Through the Financial Adviser & Chief Accounts Officer, . . . . . . . . . . . . )
Dear Sir,
I beg to inform you that the Ministry of Railways (Railway Board) is interested in the
motor car / cycle Insurance Policy No. . . . . . . . . . . . secured in your Company and to
request that you will kindly make a note of the fact in the records of the Company.
Your faithfully
Place . . . . . . . . . . . . . . . . . . . . . . . .
Date . . . . . . . . . . . . . . . . . . . . . . . . .
Forwarded. The receipt of the letter may kindly be acknowledged. It is also requested
that the undersigned may kindly be informed whenever any claim is paid under the
policy and also if the premium is not paid periodically for renewal.
Place . . . . . . . . . . . . . . . . . . . . . . . .
Date . . . . . . . . . . . . . . . . . . . . . . . . .
Financial Adviser & Chief

Accounts Officer . . . . . . .
1539. A railway servant drawing pay of Rupees 6,968 p.m. and above but not
more than Rupees 19,365 p.m. may be granted by the competent authority
under whom the railway servant is for the time being employed, an advance for
the purchase of a motor cycle subject to the same conditions as are applicable to
the grant of an advance for the purchase of a motor car except that clause 3 of
rule 1538 will not apply. The advance in this case shall, however, not exceed
Rupees 50,000.
1540. The competent authority may sanction an advance to a railway servant,
whose pay does not exceed Rupees 6,968 p.m., for the purchase of bicycle,
subject to the following conditions:
(1)
An advance will be given only when the railway servant is
required under explicit orders of the competent authority as the case may
be, to maintain a conveyance as a condition of his service or of holding
any particular post to which he may be appointed.
(2)
The total amount to be advanced to a railway servant shall not
exceed Rupees 7,000.
15.11

CHAPTER XV
(3)
Recovery will be made, unless the sanctioning authority otherwise
specially directs, by deducting monthly installments (upto maximum of
forty eight installments) from the pay bill of the railway servant
concerned. It will commence with the first issue of pay after the advance
is drawn. No interest will be charged on such advance.
NOTE. The amount of the advance to be recovered monthly should be fixed in whole
rupees.
(4)
The bicycle purchased with the advance will be considered to be
the property of Pakistan Railways until the whole advance is repaid.
NOTE. Note 5 under rule 1538 applies to this rule also.
ARREAR CLAIMS
A - Claims of outsiders (i.e., private individuals and non-Government bodies)
against the Pakistan Railways.
1541. No claim against the Pakistan Railways not preferred within six months of
its becoming due, can be paid without the sanction of the Financial Adviser &
Chief Accounts Officer concerned. Claims, other than claims for overcharges
and compensation (vide Section 77 of the Railways Act), of Rupees 500 and less
may, however, be preferred within one year of their becoming due.
1542. A claim against the Pakistan Railways, which is barred by time under any
provisions of law relating to limitation, is ordinarily to be refused and no claim
on account of such a time-barred item is to be paid without the sanction of the
Ministry of Railways (Railway Board). The onus is upon the claiming authority to
establish a claim to special treatment for a time barred item, and it is the duty of
the authority against whom such a claim is made to refuse the claim until a case
for other treatment is made out. All petty time-barred claims are to be rejected
forthwith and only important claims of this nature considered.
1543. It is the duty of the executive authority, in the first instance, to consider
the question of time bar before submitting a claim to the Financial Adviser &
Chief Accounts Officer for sanction under paragraph 1541, and the Accounts
Officer should refuse payment of all claims found to be time-barred until the
sanction of the Ministry of Railways (Railway Board) has been obtained.
15.12

CHAPTER XV
B - Claims of Railway Employees

1544. All petty arrear claims other than those that affect an officer's pension, all
claims for whose delayed submission and adequate explanation is not
forthcoming, and all claims preferred after the expiry of the period prescribed for
the preservation of records required for their verification, should be rejected. The
General Manager or the Financial Adviser & Chief Accounts Officer or any other
authority to whom the power may be delegated by the Ministry of Railways
(Railway Board) may sanction investigation of other claims by persons appointed
by him, provided that, if a claim is over three years old and is for an amount
exceeding Rupees 50,000, the investigation will require the sanction of the
Subject to the conditions stated in this rule and to any further conditions which
he may consider necessary, the General Manager or the Financial Advisor &
Chief Accounts Officer may delegate his powers to authorities subordinate to
him in respect of claims which are not more than three years old.
Note. This para, does not apply to (i) cases of gratuity provided satisfactory evidence exists that
payment of the amount admissible had not been made previously and (ii) claims or the payment
of amounts placed under the head Deposit Unpaid Wages.
1545. Deleted.
1546. Claims of railway servants, whether gazetted or not, to arrears of pay and
allowances or to increments which have been allowed to remain in abeyance
for a period exceeding one year, cannot be investigated by an Accounts Officer
on his own authority.
1547. Deleted.
1548. Deleted.
1549. Delays in payments are opposed to all rules and are highly objectionable,
and when not satisfactorily explained should be brought to the notice of the
head of the department concerned by the Accounts Officer.
C - Inter-Departmental Claims
1550. A convention has been established between the Federal Government and
Provincial Governments and between Departments of the Government of
Pakistan (Commercial and non-commercial), on a reciprocal basis, that
adjustment of past transactions, within an admitted type of obligation, should not
15.13

CHAPTER XV
be made if more than three years old counting from the date on which a mistake
is discovered subject to the proviso that the time limit might be exceeded in
exceptional cases. If, however, a claim is of a type not previously made either
generally or specifically, it should not be with effect from an earlier date than the
commencement of the financial year in which it is first made.
Note (1). The date on which a mistake is discovered means the date on which the mistake is
discovered and reported to the Department liable to pay.
Note (2). In order that the submission of belated claims may be avoided, claims should be
regularly preferred by Pakistan Railways Administrations against other Departments annually for
all amounts due from them.
Note (3). This convention does not apply to claims for overcharges and undercharges which are
governed by the rules in paragraphs 1551 and 1552 below.
1551. Claims of Provincial Governments and other Departments of the Federal

Government against Pakistan Railways for overcharges and claims of Pakistan
Railways against Provincial Governments or other Departments of the Federal
Government for undercharges will be recognized and admitted if the claims are
preferred within six months;
(i)
in the case of cash payment, from the date of payment, and
(ii)
in the case of Warrants and Credit Notes, from the date of

presentation of bill by the Pakistan Railways Administration.
1552. The terms overcharges and undercharges used in the preceding

paragraph mean overcharges and undercharges of railway freight and fares only.
They refer to excesses and shortages in the items included in a bill which has
already been rendered, but the omission of an item in a bill is not an
undercharge nor is the erroneous inclusion of an item an overcharge.
15.14
PAKISTAN RAILWAYS

CHAPTER XVI
20 October, 2011
9.1

CHAPTER XVI
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
PAY BILLS FORM OF PAY BILLS
16.1
1601
PAY BILL UNITS
16.1
1602
FIXATION OF WAGE / SALARY PERIODS
16.1 16.2
1603
ASSUMED ATTENDANCE
16.2
1604
DUE DATES
16.2
1605 1606
PAY FOR BROKEN PERIODS
16.2 16.3
1607 1608
CLAIMS INCLUDED IN A PAY BILL
16.3
1609
(1610 1611 Deleted)
PAY FOR THE DAY OF DEATH
16.3
1612
PAY FOR DATE OF RELIEF
16.3
1613 1614
STATUTORY RESTRICTIONS
16.3
1615
PERMISSIBLE DEDUCTIONS
16.3
1616
INCOME TAX
16.4 16.5
1617
BASIS OF CHARGE AND RESPONSIBILITY FOR RECOVERY 16.5 16.6
1618 1618-A
FREE MEDICAL FACILITY AND MEDICAL ALLOWANCE
16.7
1618-B 1618-C
(1619 Deleted)
MARGINAL TAX RELIEF
16.7
1620
FRACTIONS
16.7
1621
EXCESS OR DEFICIENT DEDUCTIONS
16.8
1622
(1623 1624 Deleted)
ANNUAL STATEMENT OF DEDUCTION OF INCOME TAX

FROM SALARY
16.8
1625
(1626 Deleted)
31

CHAPTER XVI
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
RENT DEDUCTIONS
16.8
1627
(1628 1629 Deleted)
ATTACHMENT OF PAY AND ALLOWANCES FOR DEBT
16.9 16.11
1630 1634
(1635 1636 Deleted)
SETTLEMENT BILLS
16.11
1637 1638
ERASURES AND OVER WRITINGS
16.11
1639
PAYROLL COST CENTRE ACCOUNTING SUMMARY
16.12
1640
ALLOCATION OF PAY AND ALLOWANCES
16.12
1641
SINGING OF PAY BILLS
16.12
1642 1643
STATEMENTS TO BE ATTACHED TO PAY BILLS
16.13
1644
MEMORANDUM OF DIFFERENCES
16.14
1645
INCREMENTS, PROMOTIONS, NEW APPOINTMENTS
16.14
1646
(1647 1648 Deleted)
JOINING REPORT, HEALTH CERTIFICATE, ETC.
16.15
1649
DECLARATION OF TEMPORARY SERVICE
16.16
1650
RE-EMPLOYED PERSONNEL
16.16
1651
ATTENDANCE REPORT
16.16 16.18 1652 1657

(1653 1654 Deleted)
RECONCILIATION OF TOTALS OF PAY BILLS
16.18
1658
PAYMENT OF PAY AND ALLOWANCES - DUE DATE OF

PAYMENT
16.18
1659
METHOD OF PAYMENT
16.18 16.19 1660 1661
32

CHAPTER XVI
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
LIFE CERTIFICATE
16.20
1662
PAYMENT OF SALARY THROUGH BANK
16.20
1663
(1664 1669 Deleted)
PAYMENT IN OFFICES NOT ATTACHED TO OPEN LINES
16.20
1670
(1671 Deleted)
PAYMENT OF PAY AND ALLOWANCES OF DECEASED

RAILWAY SERVANTS
16.21
1672
LAST PAY CERTIFICATES
16.22 16.24 1673 1676
TRAVELLING ALLOWANCE BILLS
16.24 16.26 1677 1683

(1684 1685 Deleted)
BILLS FOR FEES FOR WORK DONE FOR PRIVATE BODIES
16.25
1686 1687
PAY ORDERS FOR MISCELLANEOUS CLAIMS
16.26
1688
WITNESSING OF PAYMENTS
16.28
1689 1693
33

CHAPTER XVI
Pay-Bills
1601. Form of Pay-Bills. Ordinarily, separate pay-bills in Form G. 1601 should
be prepared for gazetted officers, non-gazetted (supervising and subordinate)
establishment and employees in pay scale 1 7 respectively, and submitted to
the Accounts Officer monthly to be checked and passed for payment. The pay of
all employees in an office or cost centre may be drawn in one bill if, in the
opinion of the Accounts Officer, there will be no difficulty in internal check.
In preparing salary bills, the drawing officers should bear in mind the provisions
of paragraph 1462.
FORM G. 1601
PAKISTAN RAILWAYS
PAY SLIP FOR PERIOD ENDING
COST CENTRE NO:
NAME:
ACCOUNTING UNIT:
EMPLOYEE NO:
NAME:
DESIGNATION:
DEPARTMENT:
RATE:
POST:
PAY AND ALLOWANCES

CODE
DAYS/
DESCRIPTION
AMOUNT
HOURS
STATUS:
RECOVERY OF LOANS
DEDUCTIONS
CODE
DESCRIPTION
AMOUNT
B-SCALE:
UPTO DATE
BALANCE
CODE
DESCRIPTION
AMOUNT
BALANCE
NET PAY
TOTAL
BANK ACCOUNT NO.
BANK NAME AND BRANCH
CASH/CHEQUE
1602. Pay-Bill Units. For the convenience of disbursement of pay, large

establishments may be divided by the General Manager in consultation with the
Financial Adviser & Chief Accounts Officer, into units or sections. In such cases,
a pay-bill should be prepared for each such unit or section and submitted to the
Accounts Officer.
1603. Fixation of Wage / Salary Periods. In order to facilitate the check of paybills by the Accounts Officer and to admit for payment being made with the least
possible delay after the expiry of the period for which the pay has been earned,
different wage / salary periods (not exceeding one month in any case) should be
16.1

CHAPTER XVI
fixed by the railway administration, in consultation with the Financial Adviser &
Chief Accounts Officer, for the various classes of establishments employed on
Pakistan Railways.
1604. Assumed Attendance. Pay-bills may actually be prepared and signed by
the officers authorized to do so, a few days before the end of the wage / salary
period, on the basis of assumed attendance for the remaining days of the wage /
salary period. The period for which attendance may be assumed should be fixed
after consultation with the Financial Adviser & Chief Accounts Officer and in the
event of a person absenting himself from duty without leave, dying or quitting
service during the days of assumed attendance, the Accounts Officer or the
Paymaster should be advised at once to stop payment and a separate bill should
be submitted for the amount actually due.
1605. Due Dates. A program should be drawn up, in consultation with the
Financial Adviser & Chief Accounts Officer, as to the dates on which the paybills for the various establishments or sections of establishments should be
submitted to the Accounts Office. With a view to avoid any delay in the
disbursement of monthly pay and consequent inconvenience to the staff, the
dates fixed for the submission of the bills should be rigidly adhered to. Cases of
repeated or inordinate delays in the submission of bills should be specially
brought to the notice of the Head of the Department concerned by the Accounts
Officer.
1606. In the following cases a separate bill may be prepared for the railway
servant concerned and submitted to the Accounts Officer as and when
necessary; irrespective of the dates fixed under the preceding paragraph:
(i)
when a railway servant proceeds out of Pakistan on deputation or

on leave;
(ii)
when a person is transferred to foreign service or to the jurisdiction

of another accounts officer;
(iii)
when a railway servant finally quits service (i.e., when he dies,

retires or resigns, or is discharged or dismissed); and
(iv)
in the circumstances stated in paragraphs 1604 and 1670.
1607. Pay for Broken periods. When a railway servant proceeding on leave
out of Pakistan wishes to draw his leave-salary, for the broken period of the
month in which he proceeds on leave, in Pakistan a separate bill should not be
prepared for him and his pay and leave salary should be drawn in the regular
monthly pay-bill.
16.2

CHAPTER XVI
1608. In preparing the monthly pay-bill, care should be taken that the names of
persons for whom separate bills have already been submitted to the Accounts
Officer for broken periods of the month, are not again included in the monthly
pay-bills.
1609. Claims Included in a Pay-Bill. With the exception of travelling allowance
which should be claimed in separate bills (vide paragraph 1679), all kinds of pay
and allowances (e.g., special pay, personal pay, house rent allowance, running
allowance, leave salary, conveyance allowance, relief allowances and overtime
allowance) due to a railway servant may be drawn in one pay-bill, but no claim
other than pay and allowances, chargeable to office contingencies should be
included in the pay-bill.
1610. Deleted.
1611. Deleted.
1612. Pay for the day of death. When a person dies in railway service, his pay
and allowances may be drawn for the day of his death, the hour at which death
takes place having no effect on the claim.
1613. Pay for date of relief. When a railway servant proceeds out of Pakistan on
deputation or on leave, is transferred to the jurisdiction of another Accounts
Officer, is transferred to foreign service, or finally quits the service, his pay may
be drawn on a separate bill, up to and inclusive of the date of his relief if the
charge is made over in the afternoon or up to the date preceding the date of
relief if the charge is made over in the forenoon.
1614. If a railway servant wishes, under the provisions of Rule 2132 of the
Pakistan Railways Establishment Code; Volume II, to draw his leave salary in
Pakistan he will not be paid up to the date of relief, but will be allowed to draw
his pay and allowances for the broken period of the month at the
commencement of the next month along with leave-salary for the rest of the
month.
1615. Statutory Restrictions. Under the Payment of Wages Act, 1936 and the
Rules made thereunder, only such deductions as are authorized under that Act
can be made from the pay of railway servants to whom that Act applies.
1616. Permissible Deductions. Subject to the provisions of the preceding
paragraph, the following kinds of deductions may be made from the pay-bill of a
railway servant:
16.3

CHAPTER XVI
(i)
Subscriptions to General Provident Fund.
(ii)
Refunds of advances taken from General Provident Fund.
(iii)
Income tax.
(iv)
House rent and connected charges, e.g., electricity, water, gas,

etc.
(v)
Station debits, Stores debits and Workshop debits.
(vi)
Charges for diet supplied to railway servants in railway

dispensaries.
(vii)
Fees payable to railway medical officers on contract system.
(viii)
Contribution to Pakistan Railways Servant Welfare Fund.
(ix)
Fines imposed on railway servants.
(x)
Pakistan Railways Institutes' fees and subscriptions.
(xi)
Amounts due to Railway Co-operative Stores and Cooperative

Credit Societies.
(xii)
Deleted.
(xiii)
Repayments of advances and loans taken from Government.
(xiv)
Pakistan Railways school fees.
(xv)
Amounts due on Court Attachments.
(xvi)
Amount of any overpayment which may have been made in the

past.
(xvii) Any other amount due to Government.

1617. Income tax. The sole authority for the recovery of income tax is
contained in the Income Tax Ordinance, 2001 as amended from time to time,
and the rules and orders issued under it and brought together in the Income Tax
Rules, 2002. The instructions given below have no validity except in so far as
16.4

CHAPTER XVI
they reproduce the exact wording, or represent correctly the meaning of the
Ordinance and the rules thereunder, and no doubtful cases should be decided
except by reference to the Ordinance and, if necessary, to the income tax
authorities.
1618. Basis of charge and responsibility for recovery. (1) Pakistan Railways
paying salary to its employees will, at the time of payment, deduct tax from the
amount paid at the employees average rate of tax computed at the rates
specified in Division I of Part I of the First Schedule of Income Tax Ordinance,
2001 on the estimated income of the employee chargeable under the head
Salary for the tax year in which the payment is made after making adjustment
of tax withheld from employee under other heads and tax credit admissible
under section 61, 62, 63 and 64 of Income Tax Ordinance, 2001, or any
amendments made in the Ordinance, during the tax year after obtaining
documentary evidence, as may be necessary, for:
(i) tax withheld from the employee under the Income Tax Ordinance,
2001 during the tax year;
(ii) any excess deduction or deficiency arising out of any previous
deduction; or
(iii) failure to make deduction during the year.
(2) The average rate of tax of an employee for a tax year for the purposes of subsection (1) will be computed in accordance with the following formula, namely:
A/B
where
A is the tax that would be payable if the amount referred to in component B of
the formula was employees taxable income for that year; and
B is the employees estimated income under the head Salary for that year.
1618-A. (1) Any salary received by an employee in a tax year, other than salary
that is exempt from tax under the Ordinance, will be chargeable to tax in that
year under the head Salary.
(2) Salary means any amount received by an employee from any employment,
whether of a revenue or capital nature, including:
16.5

CHAPTER XVI
(a) any pay, wages or other remuneration provided to an employee,

including leave pay, payment in lieu of leave, overtime payment, fees,
gratuity or work conditions supplements (such as for unpleasant or
dangerous working conditions)
(b) any perquisite convertible to money;
(c) the amount of any allowance provided by Pakistan Railways to an
employee including a cost of living, subsistence, rent, utilities, education,
entertainment or travel allowance, but will not include any allowance
solely expended in the performance of the employees duties of
employment;
(d) the amount of any profits in lieu of, or in addition to, salary or wages,
including any amount received:
(i) as consideration for a persons agreement to enter into an
employment relationship;
(ii) as consideration for an employees agreement to any conditions
of employment or any changes to the employees conditions of
employment;
(iii) on termination of employment, whether paid voluntarily or
under an agreement, including any compensation for redundancy
or loss of employment and golden handshake payments;
(iv) from a provident or other fund, to the extent to which the
amount is not a repayment of contributions made by the employee
to the fund in respect of which the employee was not entitled to a
deduction; and
(v) as consideration for an employees agreement to a restrictive
covenant in respect of any past, present or prospective
employment;
(e) any pension or annuity, or any supplement to a pension or annuity;
and
(f) any amount chargeable to tax as Salary under section 14 of Income
Tax Ordinance, 2001.
16.6

CHAPTER XVI
1618-B. Free Medical Facility and Medical Allowance. The benefit represented
by free provision to the employee of medical treatment or hospitalization or both
by Pakistan Railways or the reimbursement received by the employee of the
medical charges or hospital charges or both paid by him, where such provision
or reimbursement is in accordance with the terms of employment, will be
exempted.
Provided that National Tax Number of the hospital or clinic, as the case may be,
will be given and Pakistan Railways will also certify and attest the medical or
hospital bills to which this clause applies.
1618-C. Exemption in case of medical allowance received by an employee will
be upto maximum of ten percent of the basic salary of the employee if free
medical treatment or hospitalization or reimbursement of medical or
hospitalization charges is not provided for in the terms of employment.
1619. Deleted.
1620. Marginal Tax Relief. Where the total income of a taxpayer marginally
exceeds the maximum limit of the previous slab in the table, the income tax
payable will be the tax payable on the maximum limit of that slab plus an
amount equal to percentage of the amount that marginally exceeds the
maximum limit of the immediately preceding slab.
1620-A. Marginal tax relief will be worked out only to the extent of a marginal
increase in salary of the taxpayer falling in the next slab of tax rate. A portion of
that marginally increased salary income computed on the progressive
percentage rate basis will be added to the tax computed on the upper limit of
immediately preceding slab to determine the tax payable on total income from
salary. If tax so computed is more than the tax calculated by simply applying tax
rate of the relevant income slab then the provisions of marginal relief will not be
applicable. In such case tax payable will be calculated by applying particular
rate of that particular slab of income.
1621. Fractions. In calculating the amount of tax payable the amount due on a
fraction of a rupee of income should be neglected and in determining the
amount of tax payable, fractions of a Rupee less than fifty paisas should be
disregarded and fractions of a Rupee equal to or exceeding fifty paisas should be
regarded as one Rupee.
16.7

CHAPTER XVI
1622. Excess or deficient deductions. Any excess or deficiency arising out of

any previous deduction of tax from the salary of a particular person can be
adjusted at the time of any subsequent deduction of tax with reference to the
salary paid to the same person. Such adjustments should not, however, be made
from payments on or after 1st July in any year in respect of an excessive or
deficient deduction prior to that date.
NOTE. Adjustments in respect of deductions at source should be made at half-yearly intervals
only. But while this may be adopted as the normal procedure, it should be understood that there
would be nothing to preclude earlier or more frequent adjustments in individual cases at the
request of a Government Servant or even at the discretion of the officer responsible for making
deductions at source where such a course is considered advisable in consequence of an
appreciable change in income.
The months selected for the periodical half-yearly adjustments would normally
be December and June, but if it is likely to be difficult in practice to examine the
cases of all assessees in a single month, the examination may be spread over two
or more months at the discretion of the Financial Adviser & Chief Accounts
Officer.
1623. Deleted.
1624. Deleted.
1625. Annual Statement of Deduction of Income Tax from Salary. Each
disbursing officer should submit to the income tax officer concerned an annual
statement of deduction of income tax from salary in the prescribed form in
respect of each taxpayer on or before prescribed date each year. Registers in the
prescribed form will be maintained at the discretion of the disbursing officer to
facilitate the preparation and to ensure the accuracy of the statements of
deduction of income tax from salary.
Note. Deleted.
1626. Deleted.
1627. Rent Deductions. In respect of railway servants occupying railway
quarters, deductions on account of rent should be made in accordance with the
rent rolls, prepared from the list of buildings for which a department is
responsible. Rates notified by the Federal Government from time to time will be
used for calculation of monthly deduction of rent.
1628. Deleted.
1629. Deleted.
16.8

CHAPTER XVI
1630. Attachment of Pay and Allowances for Debt. The extent to which the
emoluments of a Government servant are exempt from attachment for debt is
laid down in Section 60(1) of the Code of Civil Procedure, 1908, as amended by
the Code of Civil Procedure (Second Amendment) Act, 1937 and further
modified by the Government of Pakistan from time to time. The following is an
extract of the relevant provisions of the Section:
60 (1) The following property is liable to attachment . . . . . . . . . . . . . . . .
in execution of a decree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provided that the following particulars shall not be liable to such attachment . . ,
namely:
(i) the salary of any public officer . . . . . . . . . . to the extent of Rupees
10,000 (Rupees Ten Thousand) and one-half the remainder of such
salary;
Provided that, where the whole or any part of the portion of such salary
liable to attachment has been under attachment, whether continuously or
intermittently for a total period of twenty-four months, such portion shall
be exempt from attachment until the expiry of a further period of twelve
months and, where such attachment has been made in execution of one
and the same decree, shall be finally exempt from attachment in
execution of that decree;
(1) any allowance forming part of the emoluments of any public officer. .
. . . which the appropriate Government may by notification in the Official
Gazette declare to be exempt from attachment, and any subsistence grant
or allowance made to any such officer. . . . . . . while under suspension;
Explanation 2.
In clauses and (i), salary means the total monthly
emoluments, excluding any allowance declared exempt from attachment under
the provisions of clause (1) derived by a person from his employment whether
on duty or on leave.
Explanation 3.
In clause (1), appropriate Government means:
(i) as respects any public officer in the service of the Federal Government,
. . . . . . . . , the Federal Government;
(ii) Deleted.
(iii) as respects any other public officer . . . . , the Provincial
Government.
16.9

CHAPTER XVI
Note. The Federal Government has declared the following allowances payable
to any public officer (including a railway servant) in its service to be exempt
from attachment by order of a Court.
(1)
All kinds of travelling allowance.
(2)
All kinds of conveyance allowances.
(3)
All allowances granted for meeting the cost of:

(a)
Uniforms ; and
(b)
Rations.
(4)
All allowances granted as compensation for higher cost of living

in localities considered by Government to be expensive localities
including hill stations.
(5)
All house rent allowances.
(6)
All allowances granted to provide relief against the increase in the

cost of living caused by war conditions.
1631. The maximum amount attachable by Civil Court is calculated thus:

If the total gross emoluments earned by a Government servant are
represented by X, and the allowances declared to be exempt from attachment
(vide note to paragraph 1630 above) and, if the Government servant is under
suspension, any subsistence grant or allowance made to him, are represented by
Y, the net amount attachable, if any, is
{(XY)/2} 50
1632. Deductions including those relating to subscriptions to Funds recognized
by Government, taxes on income, and debts due to Government, should be
made from the portion of the salary of a railway servant.
Note. Deleted.
1633. Cases may occur in which the judgement debtor does not sign the
acquittance roll and intentionally allows his pay to remain undisbursed; or the
judgment debtor may refrain from preparing his pay bill and drawing his pay
regularly in order to evade payment on account of an attachment order issued
16.10

CHAPTER XVI
by a court of law. In such circumstances the head of the office or, in the case of
a gazetted officer or of an officer treated in this respect like a gazetted officer, the
head of the department concerned may draw the pay of the judgement debtor in
satisfaction of the attachment order, subject to the restrictions laid down in
paragraph 1630, and have the amount remitted to the court concerned. The
amount of the pay drawn should be charged in the accounts, the particulars of
the attachment order being cited in the acquittance roll or the pay-bill, as the
case may be, as an authority, for the charge and the court's receipts for the
amount should be filed with the attachment register.
1634. The cost, if any, of remittance to a court of money realized under its
attachment order should be deducted from the amount realized and the net
amount remitted to the court.
1635. Deleted.
1636. Deleted.
1637. Settlement Bills. When a railway servant is to be settled up finally, all
Government debts and departmental claims against the person should be
ascertained from the various departments of the Pakistan Railways and carefully
noted for recovery in the settlement bill or communicated to the Accounts
Officer by a special letter for recovery. In the case of persons entrusted with the
custody of cash or stores, a certificate should be furnished to the Accounts
Officer alongwith the settlement bill that they have duly handed back all
Government property committed to their charge.
1638. When the services of a person to whom the Payment of Wages Act applies
are terminated, it shall be the duty of the authority terminating his services to
arrange payment of his pay and allowances before the expiry of the second
working day from the day on which his employment is terminated. In such a
case, if it is not possible for the Accounts Officer to pre-audit the claim within
the stipulated period, the authority mentioned above should make the payment
on the basis of the information at its disposal, obtaining the necessary funds from
the nearest railway station. In settling the accounts of the employee, the
authority making the payment should exercise all possible care to avoid over or
underpayment.
1639. Erasures and Overwritings. No erasures or over writings should be made
in the pay bills. Any entry which requires correction should be neatly crossed
through and the correct entry made above it under the initials of the officer
submitting the pay bill.
16.11

CHAPTER XVI
1640. Payroll Cost Centre Accounting Summary. Pay, allowances and

deductions of all employees in a cost centre should be summarized on Payroll
Cost Centre Accounting Summary in form G. 1640.
FORM NO. G. 1640
PAKISTAN RAILWAYS
PAYROLL COST CENTRE ACCOUNTING SUMMARY
COST CENTRE NO.
C.C. NAME
ACCOUNTING UNIT
PERIOD ENDING
EMPLOYEE CATEGORY
TOUR
DEPARTMENT
NO.OF EMPLOYEES
PAY
CODE
AMOUNT
ALLOWANCES
ALLOCATION
CODE
AMOUNT
ALLOCATION
DEDUCTIONS
CODE
AMOUNT
ALLOCATION
NET PAY
TOTAL
I CERTIFY THAT THE EMPLOYEES LISTED ON THE PAYROLL AND SUMMARIZED ABOVE WERE PAID
IN MY PRESENCE AND WITNESSED BY ME EXCEPT THOSE NOTED AS UNPAID.
DATE :
SIGNATURE OF WITNESS
I CERTIFY THAT THE EMPLOYEES LISTED ON THE PAYROLL AND SUMMARIZED ABOVE WERE PAID
BY ME EXCEPT THOSE NOTED AS PAID.
DATE :
SIGNATURE OF PAYMENT CLERK
AMOUNT OF D.P.M
AMOUNT OF CHEQUES THROUGH BANKS
AMOUNT OF CHEQUES BY NAME
AMOUNT OF CHEQUES FOR PARTIES
TOTAL
SIGNATURE OF POST AUDIT CLERK
1641. Allocation of Pay and Allowances. The pay and allowances should be
allocated to the appropriate account heads and the proper allocation of the
deductions should also be recorded on the Payroll Cost Centre Accounting
Summary.
1642. Signing of Pay-Bills. A pay-bill should ordinarily be signed by the head of
the office and his signature should be in ink. Signatures in pencil or facsimile of
signature by stamp will not be accepted by the Accounts Officer.
1643. The head of an office may authorize any gazetted officer serving under
him to sign the pay bills for him, communicating the name and the specimen
signature of such officer to the Accounts Officer. This will not, however, relieve
the head of the office, in any way, of his responsibility for the accuracy of the
bill or for the correct disbursement of pay to the parties concerned where he is
responsible to make the disbursement.
16.12

CHAPTER XVI
1644. Statements to be attached to Pay-Bills. A pay bill submitted to the

Accounts office should be accompanied by the following documents and
deduction statements:
(i)
Memorandum of differences;
(ii)
Attendance Register / Time Sheet / Attendance Report / Summary

of Time Sheet;
(iii)
Rent rolls for quarters occupied by railway servants;
(iv)
Bills for cost of electric current and gas supplied by the Pakistan
Railways in residential buildings;
(v)
Statements showing deductions on account of subscriptions and

repayment of advances to General Provident Fund;
(vi)
Lists of Workshop debits, Stores debits and Station debits

recovered through pay bill;
(vii)
Deduction sheets showing recoveries made through pay bills on

account of:
(a) Pakistan Railways institutes fees and subscriptions;
(b) Amounts due to Railway Employees Co-operative Credit
Stores;
(c) Amounts due to Railway Employees Co-operative Credit
Societies;
(d) Loans taken from the General Provident Fund, etc.
(viii)
Bills of railway doctors for fees payable under the Contract

system;
(ix)
Deleted.
(x)
Deleted.
(xi)
Deleted.
(xii)
Income tax schedule;
16.13

CHAPTER XVI
(xiii)
Such other certificates as may be required by rules for the grant of

any allowance; and
(xiv)
Increment Statement.
Note. In regard to employees in pay scale 1-4, the submission of a memorandum of

differences may be dispensed with, in consultation with the Accounts Officer, the
necessary check being applied by the latter at his local inspections.
1645. Memorandum of Differences. The Memorandum of Differences should be

prepared in form G. 1645 shown below and, as its name implies, should briefly
explain the causes of differences between the gross amounts of pay charged in
the current and last month's pay-bill in respect of each person. No explanation is
required regarding differences other than those in the gross amounts of pay.
FORM No. G. 1645
PAKISTAN RAILWAYS
MEMORANDUM OF DIFFERENCE BETWEEN PAY OF PREVIOUS AND CURRENT MONTH
COST CENTRE NO.
COST CENTRE NAME
DEPARTMENT
Employee Number
ACCOUNTING UNIT
Employee Name
Previous
Month Pay
Current
Month Pay
Less
Excess
Remarks
1646. Increments, Promotions, New Appointments. A statement showing

particulars of the increments granted during a month should be prepared by
carbon process in form G. 1646, the carbon copy being furnished to the
Accounts Officer along with the bill in which they are drawn. In the case of a
promotion, or any new claim, the sanction of the competent authority should be
communicated to the Accounts Officer separately and a reference to the number
and date of the letter, under which it was sanctioned, should be quoted in form
G. 1645. No claim will be admitted by the Accounts Officer for service in a post
or for any pay or allowance not duly sanctioned.
16.14

CHAPTER XVI
FORM No. G. 1646

Statement of increments granted during the month of . . . . . . . . . . . 20 . .
No.
Name.
Designation
Station
Scale of
Pay
Substantive
or
officiating
Present pay
Date of
last
increment*
Periods**
not
counting
for
increment
Date from
which
increment
is to take
effect
Proposed
pay
Initials
of
dealing
clerk
Remarks
and orders
of
sanctioning
authority
Initials of
sanctioning
officer
10
11
12
13
14
*In the case of the first increment in a scale, the date of appointment to the scale should
be entered.
**In this column should be noted the periods of suspension, leave without pay, and
leave during officiating tenure, delay in fulfillment of any specific departmental
condition, e.g., first-aid test, vernacular examination, etc.
1647. Deleted.
1648. Deleted.
1649. Joining Report, Health Certificate, etc. A report of the date and time of
entering upon actual duties should accompany the pay bill in respect of each
person appointed for the first time, and in the case of first permanent
appointments the pay bill should also be accompanied by a report of the date of
birth of the employee and a health certificate (except in the cases detailed
below) signed by a competent medical officer. A health certificate is not required
in the following cases:
16.15

CHAPTER XVI
(i)
Deleted.
(ii)
Deleted.
(iii)
Appointments or
establishment.
(iv)
Deleted.
promotion
from
class
IV
to
superior
1650. Declaration of Temporary Service. In the case of a temporary employee,

a note that the declaration of temporary service has been taken and recorded
should accompany the bill in which his pay is charged for the first time. The
declaration which must be obtained in writing from every person engaged in a
temporary capacity, should state that it is clearly understood by him, his
appointment is subject to the following conditions:
(i)
that his employment is purely temporary and subject to
termination as provided in Rule 148 of the Pakistan Railways Establishment Code, Volume I;
(ii)
that his appointment carries no claim to pension or gratuity, or to
any absentee allowances beyond those admissible to temporary
employees under the rules in force from time to time;
(iii)
that he will not be permitted to subscribe to any Provident Fund;
(iv)
that he will conform to all rules and regulations applicable to his
appointment; and
(v)
that he will be held responsible for the charge and care of
Government money, goods and stores and all other property that may be
entrusted to him.
Note. The declaration from temporary engineers should be obtained in Form No. II given in
Appendix XXIV to the Pakistan Railways Establishment Code, Volume I.
1651. Re-employed Personnel.

When a person has been re-employed,
information should be furnished to the Accounts Officer of the nature and
amount of pension, if any, which he is in receipt of.
1652. Attendance Report. The attendance report will be submitted to the
Accounts Officer in form G. 1652 in respect of all employees to whom salary is
paid on the basis of number of days worked in a month. Attendance report will
be prepared on the basis of Attendance Register maintained at each controlling
office.
16.16

CHAPTER XVI
FORM NO. G. 1652

ATTENDANCE REPORT
PAGE
COST CENTRE NO.
NAME
PERIOD :
FROM
OF
TO
NUMBER OF DAYS
EMPLOYEE
SR.N
O.
WORKED
REST
HOLIDAY
NUMBER
NAME
CASUAL
LEAVE
ON MEDICAL
CERTIFICATE
LFP
LHP
WITHOUT
LEAVE NOT
MEDICAL
DUE
CERTIFICATE
LHP
LHP
LFP
LFP
RECREATION
LEAVE
NUMBER
NAME
MATERNITY
LEAVE
OPTIONAL
LEAVE
LEAVE EXPAKISTAN
DISABILITY
LEAVE
LWP
UDP
SUSPENSION
BAL. FWD
DAYS
A/C NO.
BAL. FWD
DAYS
A/C NO.
BAL. FWD
DAYS
ACCOUNT OF PROJECT/ EOTK

OTRFRT
A/C NO.
BAL. FWD
DAYS
DESCRIPTION
PREPARED BY
SUMMARY
A/C NO.
TOTAL
NUMBER
TOTAL
ACCOUNTING UNIT
SPECIAL
LEAVE
A/C NO.
BAL. FWD
DAYS
A/C NO.
BAL. FWD
DAYS
A/C NO.
BAL. FWD
DAYS
A/C NO.
DAYS
BAL. FWD
APPROVED BY
Note. In case of employees to whom monthly salary is paid on the basis of number of hours
worked during the salary period, Time Sheet will be prepared in form W.461A and be
summarized in form W.464A (Summary of Time Sheets).
1652-A. The attendance report will show the names and numbers of all
employees working in a cost centre. For each cost centre separate attendance
report will be prepared. Absence, period of suspension and leaves taken during
the month will be mentioned in the appropriate column. Project / work order
number alongwith brief description, in respect of which services have been
rendered, will be mentioned against the name of each employee.
1653. Deleted.
1654. Deleted.
1655. All absences not regularized by the grant of leave, to whatever period
they relate, should be carried forward from month to month until they are
regularized. Steps should, however, be taken, in order to obviate the necessity of
carrying forward such items, for the speedy settlement of all such cases.
1656. When a railway servant is permitted to return to duty more than 14 days
before the date of expiry of leave, the fact should be entered in the leave record
under the signature of the drawing officer if the leave was sanctioned by him, or
a copy of the order granting him the permission should be submitted if the leave
was sanctioned by a higher authority.
16.17

CHAPTER XVI
1657. With a view to facilitate the check of leave salary of non gazetted railway
servants, the drawing officer should submit with the establishment pay-bills, in
which leave salary is first drawn, a statement duly attested by him showing the
calculations by which the amounts drawn in the bills on account of leave salary
have been deducted.
1658. Reconciliation of totals of pay bills. Before submitting the bill to the
accounts office, the drawing officer should see that the net money value of the
changes as shown in Forms G. 1645 and G. 1652 when added to or subtracted
from (as the case may be) the total cost of staff as shown in the bill for the
previous month agrees with the total cost of staff as charged in the bill in hand.
Payment of Pay and Allowances
1659. Due date of payment. Except with the prior sanction of the Ministry of
Railways (Railway Board), the payment of pay-bills for a wage / salary period
will not be made before the first working day of the next wage / salary period. If,
however, the first six days of a wage / salary period are public holidays, the
Ministry of Railways (Railway Board) may, at its discretion direct the payment of
pay-bills of non gazetted staff being made on the last open day before the
holidays.
Note. Deleted.
1660. Method of payment. Except as provided in the succeeding paragraphs,

the pay, leave-salary and other allowances drawn in a pay bill can be paid only
on the personal claim of the railway servant concerned and to his personal
receipt, and not otherwise.
1661. (1) Pay and allowances of a railway servant, when he is unable to present
himself in person to receive payment, can be paid to any person duly
authorized by him to receive the money and give legal quittance,
provided that the latter holds a legal valid power of attorney to act in his
behalf.
(2) The pay and allowances of a railway servant can also be paid on his
behalf to another railway servant on his furnishing the latter with a legal
quittance for the money claimed signed by himself (and stamped where
necessary), which will have to be surrendered to the disbursing officer,
with a letter of authority for the payment to be made. The authority letter
must be countersigned in cases where countersignature is necessary
under paragraph 974 of Pakistan Railways Code for the Accounts
Department, Part I. The railway servant receiving the pay and allowances
of the absentee employee on his behalf should also furnish a formal
receipt which need not be stamped on the pay sheet as per paragraph
16.18

CHAPTER XVI
973 ibid to show that the money has actually been received by him. The
personal receipt and the authority for payment given by the absentee
employee should be in the form given below.
(3) When the railway servant is on leave, it will also be necessary for his
agent to produce a life certificate before payment can be made to him.
Note. The provisions of this paragraph apply to payments of all pay and allowances in
Pakistan.
FORM No. G. 1661

A.B. No. . . . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . . . . . . . . . .
Unpaid Statement No. . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . .
Name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Designation. . . . . . . . . . . . . . . . . . . . . . . . . . . . Station. . . . . . . . . . . . . . . . . . .
Dated. . . . . . . . . . . . . . . 20. . . .
RECEIVED from the . . . . . . . . . . . . . . . . . . . . . . . . . . .Railways the sum
of Rupees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in full payment of . . . . . . . . . . .
due to me for. . . . . . . . . . . . . . .
Rupees . . . . . . . . . . .
Signature . . . . . . . . . . . . . . . . .
Witness to payment. . . . . . . . . . . . . . . . . . . .
Designation of witness. . . . . . . . . . . . . . . . . .
Paid by. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Please pay the within-mentioned amount to. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of the party entitled. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
N.B.
(i) Receipt should be signed over Revenue Stamp. Postage stamps are not
admissible.
(ii) Vernacular signatures must be transliterated.
(iii) Payees unable to sign must give a thumb impression of the left hand and this
should be specified by the witness who should preferably be a Government
official.
16.19

CHAPTER XVI
1662. Life Certificate. Life certificates should be signed by some person

exercising the powers of a Magistrate under the Criminal Procedure Code, or by
any Registrar or Sub-Registrar under the Registration Act, or by any pensioned
officer who before retirement exercised the powers of a Magistrate, or by any
gazetted officer of Government, or by any person holding a Government title, or
by a registered medical practitioner who should state his register number as a
medical practitioner on the certificate, or by a Police Officer in charge of a
Police Station, provided the certificate bears its official seal.
1663. Payment of Salary through Bank. Monthly salary to all employees of B.P.S
5 and above (except Running Staff) posted at Headquarters Office and under all
Divisional Offices will be made through bank. The account number of each
employee will be recorded in the relevant column of the Pay Slip.
1664. Deleted.
1665. Deleted.
1666. Deleted.
1667. Deleted.
1668. Deleted.
1669. Deleted.
1670. Payment in Offices not attached to Open Lines. The head of an office is
personally responsible for every pay drawn on a bill signed by him or on his
behalf until he has paid it to the person entitled to receive it, and obtained his
receipt duly stamped where necessary, on the office copy of the pay-bill. The
head of the office is not at liberty to readjust the pay of a railway servant by
giving one more and another less than the sanctioned pay of his post. If the
payee does not present himself before the end of the month, the amount drawn
for him should ordinarily be repaid into the Bank or Chief Cashier and Treasurer
Office, his pay being drawn anew in a separate bill when he presents himself to
receive it or in the next month's bill. In cases, however, where this restriction
will operate inconveniently, the amount of undisbursed pay may, at the option
of the disbursing officer, be retained for any period not exceeding three months.
As drawing officers are personally responsible for the sums drawn on
establishment bills from the Bank or Chief Cashier and Treasurer Office, the
concession should not be availed of in cases where they are not satisfied that
proper arrangements can be made for the safe custody of the sums retained.
1671. Deleted.
16.20

CHAPTER XVI
1672. Payment of Pay and Allowances of Deceased Railway Servants. Pay and
other allowances claimed on behalf of a deceased railway servant can be paid
without the production of the usual legal authority in the following cases:
(i)
to the extent of Rupees 50,000, under the orders of a Gazetted
Officer responsible for the payment after such inquiry into the rights and
title of the claimant as the sanctioning authority may deem sufficient;
Note. The limit of Rupees 50,000 prescribed above refers to the net and
not to the gross amount.
(ii)
for the excess over Rupees 50,000, under the orders of the
Ministry of Railways (Railway Board) on the execution of an indemnity
bond in Form G. 1672, with such sureties as it may require, if it is
satisfied of the right and title of the claimants and consider that undue
delay and hardship would be caused by insisting on the production of
letters of administration.
The sureties accepted as joining in such bonds should be of proved financial
ability to meet the obligations undertaken. In any case of doubt, payment should
be made only to the person producing legal authority.
FORM No. G. 1672
BOND OF INDEMNITY for drawing arrears of pay and allowances of
deceased railway servants
KNOW ALL MEN by these presents that I, (a)___________________________
resident of________________________________________________________
and, (b)___________________________________________the widow / the son of
and I / We,(c)_________________________________________________________
sureties on her / his behalf are held and firmly bound to Pakistan Railways in the
sum of Rupees ________________ (in words)______________________________
to be paid to Pakistan Railways or his successors or assignees FOR WHICH
payment to be well and truly made, each of us severally bind(s) himself and his
heirs, executors, administrators and assignees and every two and all of us jointly
bind ourselves and our heirs, executor, administrators and assigns firmly by these
presents.
As witness our hands this____________________ day of 20_ _
WHEREAS (d) ________________________was at the time of his death in the
employment of Pakistan Railways
AND WHEREAS the said died on the_____________________ day of 20_ _, and
there was then due to him the sum of Rupees___________________________ (in
words)_______________________________________________________________
(for pay and allowances in respect of his said office)
AND WHEREAS the above bounden, (a) _________________________________
16.21

CHAPTER XVI
(hereinafter called the Claimant) claims to be entitled to the said sum as heir of the
said (d)______________________________but has not obtained letters of

administration of or a succession certificate to the property and effects of the said
(d)_____________________
AND WHEREAS the Claimant has satisfied the____________________________

(Officer concerned) that he / she is entitled to the aforesaid sum and that it
would cause undue delay and hardship if the Claimant were required to produce
letters of administration of or a succession certificate to the property and effects
of the said (d)__________________________________.
AND WHEREAS Pakistan Railways desire to pay the said sum to the claimant but
under rules and orders it is necessary that the claimant should first execute a
bond with one surety / two sureties to indemnify Pakistan Railways against all
claims
to
the
amount
so
due
as
aforesaid
to
the
said
(d)__________________________before the said sum can be paid to the
Claimant.
NOW THE CONDITION of this bond is such that if after payment has been
made to the Claimant, the Claimant or the surety / sureties shall in the event of a
claim being made by any other person against Pakistan Railways with respect to
the aforesaid sum of Rupees______________ refund to Pakistan Railways the
sum of Rupees______________ and shall otherwise indemnify and save Pakistan
Railways harmless from all liability in respect of the aforesaid sum and all cost
incurred in consequence of any claim thereto,
THEN the above written bond or obligation shall be void but otherwise the same
shall remain in full force and virtue.
IN WITNESS to the above written bond and the condition therefore
we_________________ and _____________________and___________________
have hereunto set our hands this________________ day of 20_ _.
(a) Full name of claimant with place of residence.
(b) State relationship to the deceased.
(c) Full name or names of sureties.
(d) Name of the deceased.
(e) Title of the officer responsible for the payment.
Last Pay Certificates

1673. When a railway servant is transferred from the jurisdiction of one
Accounts Officer to another, or is retiring on pension, a last pay certificate
should be prepared in Form G. 1673 and handed over to the railway servant
himself or sent to his new address, a copy thereof being forwarded to the
Accounts Officer to whose jurisdiction he has proceeded. In the space provided
for outstandings, the certificate should also state the amount, if any, recoverable
from the railway servant under an attachment of his pay by a court of law, the
16.22

CHAPTER XVI
attachment order being passed on to the Accounts Officer to whose jurisdiction

the railway servant is transferred.
FORM No. G. 1673
LAST PAY CERTIFICATE
(a) . . . . . . . . . . . . . . . . . . . . . . . . . of the (b) . . . . . . . . . . . . . . . . . proceeding on
(c). . . . . . . . . . . . . . . . . . . . . . . . / retiring on pension.
Certified that . . . . . . . . . . . . . . . . . . . . . . . made over charge of his duties
on the . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . noon of the . . . . . . . . . . 20. .; that
he has received his pay and allowance at the following rates up to and for the . .
. . . . . . . . . . . . . . . . . 20
; and that the necessary deductions from his pay
have been made as follows up to and for the . . . . . .20. . . .
Pay and allowances other than
traveling allowances
Rate
Rupees
Pay as
..
..
House Rent Allowance . .

Conveyance Allowance . .
..
..
Deductions
Name of fund
G.P. Fund
B. Fund
..
..
Rate
Rupees
..
..
2. The following sums are outstanding against him in the books of this office:
3. The following sums are due to the officer:
4. The following sums represent claims preferred by the officer but which have not been
passed:
Station . . . . . . . . . . . . . . . . . . . . . . . .
Dated . . . . . . . . . . . . . . . . . . . . 20 . .
(a) Here enter title and surname in full.
(b) Here enter the office or service to which he belongs.
................
.....................
1674. In the case of a non-gazetted railway servant, the certificate should be

prepared by the officer who is responsible for the preparation of monthly paybills, a copy of the certificate being at the same time sent to the Accounts Officer
for countersignature and transmission to the Accounts Officer to whose
jurisdiction the railway servant is proceeding.
1675. The last pay certificates of gazetted officers should be prepared by the
Accounts Officer. For this purpose, the heads of departments concerned should
furnish the Accounts Officer (in Form G. 1673) with all the information available
with them.
16.23

CHAPTER XVI
1676. When a railway servant retires on pension, his last pay certificate should
be forwarded to the Accounts Officer concerned, along with the orders
conveying the sanction to pension.
Travelling Allowance Bills
1677. On return to headquarters after a journey on tour, the railway servant
concerned should prepare a Travel Allowance Bill in Form G. 1677 and submit
it to his Controlling Officer for countersignature.
FORM No. G. 1677
TRAVEL ALLOWANCE BILL
(White) Original Copy.
(Green) First Copy.
(Yellow) Office Copy.
EMPLOYEE
NUMBER
PAYMENT
COST CENTRE
NAME
PAY RATE
NUMBER
NAME
CHECK ON
PERIOD
ENDING
CHEQUE CASH
DAYS
DEPARTURE
STATION
ARRIVAL
TRAIN TIME
STATION
DUTY
TRAIN TIME
HEREBY CERTIFIED THAT THE ABOVE EMPLOYEE WAS ABSENT ON DUTY

FROM HIS HEADQUARTER STATION AS RECORDED ABOVE.
NUMBER
OF
NIGHTS,
DAYS OR
MILES
TRAVEL
ALLOWANCE
RATE
Rupees
OTHER ALLOWED
EXPENSES ATTACH
DETAILS
TOTAL
AMOUNT
PAYABLE
TOTAL
EMPLOYEE
DEDUCTIONS
ADVANCES
CONTROLLING OFFICE
COST CENTER SUPERVISOR
SIGNATURE
SIGNATURE
NET PAYABLE
SIGNATURE
1678. The object of the journey performed and halts made should invariably be
stated in the column provided for this purpose in Form G. 1677 and care should
be taken in stating correctly the times of departures and arrivals of trains.
1679. A Summary of Travel Allowance Bills should be prepared in Form G.
1679 shown below, from the travel allowance bills received during a month
under the preceding paragraph, and submitted to the accounts office to be
scrutinized and passed for payment. No date is fixed for the submission of travel
allowance bills to the Accounts Officer but generally such bills should be
submitted after the pay-bills for the month. Separate bills should be prepared for
gazetted, non-gazetted and class IV staff.
16.24

CHAPTER XVI
FORM No. G. 1679

SUMMARY OF TRAVEL ALLOWANCE BILLS
Original Copy (White)
First Copy (Green)
Office Copy (Yellow)
COST CENTER NO.
PAGE
NAME
CHEQUE
NUMBER
PAYMENT BY CASH
EMPLOYEE
NUMBER
NAME
TRAVEL
ALLOWANCE
OTHER
ALLOWED
EXPENSE
GROSS
AMOUNT
PAYABLE
DEDUCTION
OR ADVANCE
CHEQUE
NET AMOUNT
PAYABLE
(CHECK ONE)
SIGNATURE OF
EMPLOYEE
OF
PERIOD ENDING
ACCOUNT DISTRIBUTION
DR
A/C
DR AMT
DR
A/C
DR AMT
AMOUNT
UNPAID
TOTALS
PREPARED BY
CERTIFIED THAT THE EMPLOYEES LISTED ABOVE WERE PAID BY ME / IN MY PRESENCE EXCEPT
THOSE LISTED UNPAID
DATE
PAYMENT CLERK
WITNESS
SIGNATURE
SIGNATURE
ACCOUNT DISTRIBUTION SUMMARY
VERIFIED BY
TOTAL
TOTAL
1680. The rates of daily allowance, road mileage, etc., and the rules and
conditions under which they may be drawn are stated in Chapters II and III of
the Pakistan Railways Establishment Code, Vol. I. The allowances charged in a
bill should be in conformity with those rules, and in any case in which the rules
require a certificate, such certificate should invariably accompany or be given
on the bill.
1681. Subject to the provisions of paragraph 1519, any advance of travelling
allowance granted to railway servant should be adjusted in full when submitting
the bill to the accounts office.
1682. The travel allowance bills will accompany the summary of travel
allowance bills sent to the Accounts Office.
1683. Sanction of the competent authority, where such sanction is necessary
under the rules, should also accompany the bill. When a railway servant
proceeds beyond his jurisdiction, the authority for travelling beyond jurisdiction
should also be forwarded to the Accounts Officer alongwith the bill.
1684. Deleted.
1685. Deleted.
16.25

CHAPTER XVI
Bills for Fees for Work done for Private Bodies

1686. In a case in which a railway servant is permitted to retain the whole
amount of a fee, he should collect it himself.
1687. Where the amount of fee is divisible between the Government and the
railway servant, he should arrange with the private body to remit the whole
amount of the fee direct to the Chief Cashier and Treasurer Office of Pakistan
Railways or to the State Bank of Pakistan to be credited to Pakistan Railways
revenues. A bill for the share due to the railway servant should then be prepared
in form G. 1688 and submitted to the Accounts Officer, giving full particulars of
the sanction to the acceptance of the fee.
Pay Orders for Miscellaneous Claims
1688. In respect of refunds (other than those of freight made by stations at the
time of delivery of consignments) and miscellaneous payments, e.g., refunds of
house rent and security deposits, payments from staff benefit fund, contributions
to hospitals, chambers of commerce and other institutions, advances, etc., a pay
order in form G. 1688 should be prepared by the competent authority and
forwarded to the Accounts Officer for check and payment.
16.26

CHAPTER XVI
FORM No. G. 1688

PAY ORDER
No. . . . .
Dated. . . . . . . . . 20. . .
(Counterfoil)
No. . . . .
Dated. . . . . . . . . 20. . .
To
To
......................
......................
Pay to . . . . . . . . . . . . . . . . . . . . . . . .
......................
......................
Pay to . . . . . . . . . . . . . . . . . . . . . . . .
Rupees*. . . . . . . . . . . . . . . . . . . . . . . . Rupees*. . . . . . . . . . . . . . . . . . . . . . . .
on account of. . . . . . . . . . . . . . . . . . . . on account of. . . . . . . . . . . . . . . . . . . .
............................... ..............................
Rupees. . . . . . . . . . . .
Rupees. . . . . . . . . . . . .
chargeable to . . . . . . . . . . . . . . . . . . .
chargeable to . . . . . . . . . . . . . . . . . . .
Signature. . . . . . . . . .
Signature . . . . . . . . . .
Official Designation . . . . . . . . .
Official Designation. . . . . . . . .
Received the sum of Rupees. . . . . . . . .

. . . . . . . . . . . . . . . . as above in full of
all demands.
Dated . . . . .20. .
Signature. . . . . . .
Witness . . . . . . . . . . . . . .
Pay clerks initials . . . . . . . . . . . . .
*Amount to be shown in words.
*Amount to be shown in words.
16.27

CHAPTER XVI
Witnessing of Payments
1689. Officers submitting bills for internal check should mention therein the
place of payment and name of the officer or subordinate before whom payment
should be made.
1690. If the witnessing officer or subordinate is unable to write English, he
should give the required certificate in his own language, which will be translated
into English (below the certificate) by the disbursing pay clerk. An illiterate
person should not be authorized to witness payments.
1691. When an officer or subordinate named in a bill to witness payment
thereof is from some cause or other unable to witness the payment, he should
authorize the disbursing pay clerk in writing to pay the bill in the presence of the
person (who must be a railway servant) he wishes to depute for the purpose. This
authority will be attached by the pay clerk to the bill concerned.
1692. If an officer or subordinate named in a bill to witness its payment is
unable to depute a man, the disbursing pay clerk will not pay the bill except on
the written authority of the officer signing the bill or one of his assistants, who
must be a gazetted officer to whom intimation of the fact should be given by the
Sectional Pay Master (SPM).
1693. Witnessing officers and subordinates are responsible for the identity of
their men and for the correct payment of the amount entered in their favour in
the bill.
16.28
PAKISTAN RAILWAYS

CHAPTER XVII
20 October, 2011
9.1

CHAPTER XVII
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
DISALLOWANCES OF PERSONAL CLAIMS
17.1
1701 1702
PROVISIONAL PAYMENTS
17.1 17.3
1703 1712
(1710 Deleted)
OBJECTIONS RELATING TO OTHER CLAIMS
17.3 17.4
1713 1716
34

CHAPTER XVII
Disallowances of Personal Claims

1701. Claims which are not susceptible of internal check will be returned by the
Accounts Officer to the officer submitting them for amendment or explanation.
1702. Claims which are susceptible of internal check, though incorrect otherwise,
will be passed by the Accounts Officer for the correct amount, the amount not
admitted being disallowed. The amount of disallowance and the reasons should be
intimated to the officer drawing the bill, with the least possible delay, for
communication to the person concerned. When the sanction of a higher authority is
necessary to the payment of an amount disallowed, it shall be the duty of the officer
drawing the bill to obtain such sanction before the amount disallowed is passed for
payment.
1703. Provisional payments. In exceptionally urgent cases, where it is considered
necessary to anticipate sanction, payments can be made provisionally on a definite
request in writing to that effect which should be accompanied by a definite
statement that sanction has been applied for or will be applied for within a week.
Such a request should be made by the General Manager in the case of a gazetted
officer, by the head of a department (or a lower authority to whom power may be
delegated by the head of the department) in other cases; and every such request
should specify a definite period (not exceeding three months) for which provisional
payments should continue in anticipation of the sanction. Where sanction has not
been applied for, before a claim is passed for payment, a copy of the application for
sanction, when made, should be communicated to the Accounts Officer.
1704. When a claim has been disallowed on the ground that it is not covered by an
existing rule or order and the drawing officer or the party concerned is unable to
accept the Accounts Officer's interpretation, it shall be open to the drawing officer
or the party concerned to represent the case to a higher authority, and the amount
disallowed will not be passed for payment unless the Accounts Officer's
interpretation of the rule or order is set aside by the authority competent to do so.
1705. Ordinarily all personal claims will be checked finally within one year of the
date of payment, and if within this period, an amount is discovered to have been
paid erroneously, through an oversight in the accounts office and not due to wrong
interpretation of a rule or order, it will ordinarily be recovered. When the amount so
detected can, without hardship to the party concerned, be recovered from a current
bill, the recovery will be made by the Accounts Officer from such bill. If, however,
17.1

CHAPTER XVII
the amount discovered to have been erroneously paid cannot be met from the
amount payable in the current bill, or is so large as compared with the person's pay
that its recovery is, in the opinion of the Financial Adviser and Chief Accounts
Officer, likely to cause a hardship to the party concerned, the amount will be held
under objection and the drawing officer requested to take steps to recover the
amount from the next bill or to obtain the sanction of the Head of Department of
the employee concerned to the recovery being made in a suitable number of
installments.
1706. When erroneous payments have been passed for a considerable time owing
to a wrong interpretation of a financial rule or order, the new interpretation will be
given effect from the date which the competent authority may decide when giving
the correct interpretation. If no date is specifically fixed, the correct interpretation
will be given effect from the date of issue, by the competent authority, of the orders
stating the correct interpretation.
1707. If any payments have to be disallowed more than one year after the date on
which they were made, the amount of overpayment will be held under objection
and reported to the head of the department for orders whether the recovery should
be enforced or waived.
1708. Every railway officer should attend promptly to any objection communicated
to him by the Accounts Officer and all objections relating to personal claims raised
by the Accounts Officers or by the Audit Department, whether accepted or not,
should immediately be communicated to the parties concerned, so that the question
of write-off of the amounts on the ground that they are more than a year old may
not arise, in case it is eventually decided that the objections are correct and the
amounts disallowed are to be recovered.
1709. The Ministry of Railways (Railway Board) has full power to sanction the
write-off of amounts overdrawn by railway servants or otherwise due from them.
The General Managers may exercise the power of the Ministry of Railways (Railway
Board) under this paragraph in respect of non-gazetted staff. In the case of gazetted
officers, the General Managers may waive recovery of amounts overdrawn by them
or otherwise due from them, if the erroneous payment or the amount due is
discovered by Accounts or Audit more than one year after the date on which it was
made or on which it was due. The General Manager may redelegate his powers
under this paragraph to any authority subordinate to him, subject to such conditions
as he may deem fit to prescribe.
17.2

CHAPTER XVII
1710. Deleted
1711. The power to remit a disallowance, vide paragraph 1709 is exercisable only
if the amount disallowed, having been finally passed by the Accounts Officer, had
been drawn by the railway servant concerned under the reasonable belief that he
was entitled to it.
1712. The circumstances in which the Accounts Officers may waive objections on
their own authority have been described in the Pakistan Railways Code for the
Accounts Department.
Objections relating to other Claims
1713. An item of expenditure may be held under objection for one or more of the
following reasons:
(i)
Want of sanctioned estimate,
(ii)
Excess over sanctioned estimate,
(iii)
Want of sanctioned appropriation,
(iv)
Excess over sanctioned appropriation,
(v)
Miscellaneous, e.g., absence of vouchers, breach of a financial rule,

incorrect allocation, etc.
1714. It is the duty of the Accounts Officer to bring to the notice of the executive
authority concerned, without any avoidable delay, all items of irregular expenditure
held under objection by him; and it shall be the function of the executive authority
to take the earliest possible steps for the regularization of the expenditure by
according or obtaining the necessary sanction, or by ordering recovery of the
amount irregularly disbursed, or by furnishing the further information required by
the Accounts Officer.
1715. If the executive authority concerned is unable to accept the objection raised
by the Accounts Officer, it should at once refer the matter for orders of the next
higher authority and the objection shall not be considered as having been cleared
17.3

CHAPTER XVII
until it has been either withdrawn by the Accounts Officer or over-ruled by the
competent authority.
1716. When the Financial Adviser and Chief Accounts Officer considers that the
action taken by the administration in a particular case is insufficient, he will ask the
General Manager to report the matter to the Ministry of Railways (Railway Board)
for orders, furnishing him at the same time, for transmission to the Ministry of
Railways (Railway Board), a statement of the reasons for which he considers such
action imperative. If the General Manager refuses, it is open to the Financial Adviser
and Chief Accounts Officer to report the matter to the Member Finance himself.
17.4
PAKISTAN RAILWAYS

CHAPTER XVIII
20 October, 2011
9.1

CHAPTER XVIII
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
RESPONSIBILITY FOR LOSSES
18.1
1801
REPORT OF LOSSES
18.1
1802 1802A
LOSSES INVOLVING THE STATE BANK OF PAKISTAN
18.2
1803
INVESTIGATION OF LOSSES
18.2
1804
LEGAL ADVICE
18.2
1805
LAXITY OF CONTROL
18.3
1806
RECOVERIES OF LOSSES
18.3
1807 1809
WITHHOLDING OF PENSION AND GENERAL PROVIDENT FUND 18.3 18.4

BALANCE
1810 1811
POLICE INVESTIGATION
18.4
1812 1813
PROSECUTION
18.4 18.5
1814 1815
WITNESSES
18.5
1816
APPEAL AGAINST ACQUITTALS
18.5
1817
REPORTS TO THE GENERAL MANAGER
18.5 18.6
1818 1819
DEPARTMENTAL INQUIRIES
18.6 18.7
1820 1824
35

CHAPTER XVIII
1801. Responsibility for Losses. Every public officer should exercise the same
vigilance in respect of public expenditure and public funds generally as a person of
ordinary prudence would exercise in respect of the expenditure and the custody of
his own money. Means should be devised to ensure that every railway servant
realizes fully and clearly that he will be held personally responsible for any loss
sustained by Government through fraud or negligence on his part and also for any
loss arising from fraud or negligence on the part of any other railway servant to the
extent it may be shown that he contributed to the loss by his own action or
negligence.
1802. Report of Losses. Any defalcation or loss of cash, stores or other property
belonging to Government should be reported immediately after its discovery, to the
head of the accounting unit, division or department, as the case may be, and in
serious cases to the General Manager also, copies of the reports being sent
simultaneously to the Financial Adviser and Chief Accounts Officer. If any
irregularity or loss is detected by, or is brought to the notice of, the Accounts Officer
in the first instance, it will be his duty to apprize immediately the administrative
authority concerned with the facts of the case and ask for a proper investigation. If,
however, the irregularity or loss is discovered by, or is brought to the notice of, the
administrative authority in the first instance, that authority should immediately
report the matter to the Accounts Officer. Petty cases, that is, cases involving losses
not exceeding Rupees 2,000 each need not be reported to the Financial Adviser
and Chief Accounts Officer unless there are important features which require
detailed investigation and consideration. Every important case should be brought to
the notice of the Ministry of Railways (Railway Board), as soon as possible, by the
General Manager. When the loss involved does not exceed Rupees 10,000 the case
need not be reported to the Ministry of Railways (Railway Board) unless it presents
unusual features or reveals serious defects in procedure.
1802-A.
The General Manager's report should clearly bring out:
(a)
the amount involved and recovered,
(b)
the modus operandi of the fraud,
(c)
the nature of checks which ought to have been exercised under any
rule or order and which were omitted, thereby facilitating the fraud,
whether the procedure in force is ineffective in preventing such frauds
(d)
18.1

CHAPTER XVIII
and, if so, what modifications are suggested therein,

(e)
disciplinary action taken against the party at fault and the adequacy
or otherwise of such action,
(f)
whether the Financial Adviser and Chief Accounts Officer, agrees to

the report submitted. In the case of his disagreement with the
Administration on any aspect of the case such disagreement should
be reported verbatim to the Ministry of Railways (Railway Board).
1803. Losses involving the State Bank of Pakistan. Whenever any case of loss, in
which there is a possibility of the State Bank of Pakistan being made liable to
Government either in respect of operations on Government Accounts conducted by
itself or by its agents or otherwise, comes to notice, a report of the loss should also
be made, without delay, to the Ministry of Railways (Railway Board). On receipt of
the report, the Ministry of Railways (Railway Board) will arrange to have the facts
examined, while they are fresh, by officers of the Bank and of Government with a
view to reaching an amicable settlement or, if this is impossible, at least to clearing
the ground as far as possible, so that a stated case may be referred to some outside
arbitrator or legal authority. This examination will be undertaken at once and
independently of any departmental or police inquiry.
1804. Investigation of Losses. It is of the greatest importance to avoid delay in the
investigation of any loss due to fraud, negligence, financial irregularity, etc. Should
the administrative authority require the assistance of the Accounts Officer in
pursuing the investigation, he may call on that officer for all vouchers and other
documents that may be relevant to the investigation; and if the investigation is
complex and he needs the assistance of an expert Accounts Officer to unravel it, he
should apply forthwith for that assistance to the General Manager who will then
arrange with the Financial Adviser and Chief Accounts Officer for the services of an
investigating staff. Thereafter, the administrative authority and the Accounts
authority will be personally responsible, within their respective spheres, for the
expeditious conduct of the inquiry.
1805. Legal Advice. In any case in which it appears that recourse to judicial
proceedings is likely to be involved, competent legal advice should be taken as
soon as the possibility emerges. In the case of losses involving a reasonable
suspicion of fraud or other criminal offence, a prosecution should be attempted
18.2

CHAPTER XVIII
unless the legal advisers consider that the evidence available is not such as will
secure a conviction. The reasons for not attempting a prosecution should be placed
on record in all such cases.
1806. Laxity of Control. In cases where loss is due to delinquencies of subordinate
officials and where it appears that this has been facilitated by laxity of supervision
on the part of the superior officer, the latter should also be called strictly to account
and his personal liability in the matter carefully examined.
1807. Recoveries of losses. The question of enforcing pecuniary liability should
always be considered as well as the question of other forms of disciplinary action.
In deciding the degree of the railway servants pecuniary liability it will be
necessary to look not only to the circumstances of the case but also the financial
circumstances of the railway servant, since it should be recognized that the penalty
should not be such as to impair the railway servants future efficiency.
1808. In particular if the loss has occurred through fraud, every endeavour should
be made to recover the whole amount lost from the guilty persons, and if laxity of
supervision has facilitated the fraud, the supervising officer at fault may properly be
penalized either directly by requiring him to make good in money a sufficient
proportion of the loss, or indirectly by reduction or stoppage of his increments of
pay.
1809. It should always be considered whether the value of Government property or
equipment lost, damaged, or destroyed by the carelessness of individuals entrusted
with their care should not be recovered in full up to the limit of the railway servants
capacity to pay.
1810. Withholding of Pension and General Provident Fund Balance. One reason
why it is important to avoid delay (paragraph 1804) is that in the course of a
prolonged investigation, Government servants who are concerned may qualify for
pension and a pension once sanctioned cannot be reduced or withheld for
misconduct committed prior to retirement. As a primary precaution, steps should be
taken to ensure that a railway servant concerned in any loss or irregularity, which is
the subject of an inquiry, is not inadvertently allowed to retire on pension while the
inquiry is in progress. Similar precaution should be taken in the case of a person
entitled to the benefits of the General Provident Fund. Accordingly, when a railway
servant is concerned in any irregularity or loss, the authority investigating the case
18.3

CHAPTER XVIII
should immediately inform the Accounts Officer and the administrative authority
concerned and it will be the duty of the latter to make a note of the information and
to see that pension is not sanctioned or the Provident Fund amount is not allowed
to be withdrawn before either a conclusion is arrived at as regards the railway
servants culpability or it has been decided by the sanctioning authority that the
result of the investigation need not be awaited.
Note. In sanctioning the pension of a railway servant, who is involved in any loss or irregularity
which is the subject of an inquiry, the provisions of rule 2308 of the Pakistan Railways
Establishment Code, Volume II should be borne in mind.
1811. The fact that persons who were guilty of frauds or irregularities have retired
and have thus escaped punishment, should not be made a justification for absolving
those who are also guilty but who still remain in service.
Prosecutions
1812. Police Investigation. As soon as a reasonable suspicion exists that a criminal
offence has been committed, the senior officer of the department concerned present
at the station / office will report to the Superintendent of Police, Pakistan Railways
and ask for a regular police investigation under the Code of Criminal Procedure.
1813. If the Superintendent of Police, Pakistan Railways agrees that an investigation
may be made, the Senior Officer of the department concerned present at the station
/ office will (a) request the Superintendent of Police, Pakistan Railways to arrange
for the investigation to proceed from day to day, (b) see that all witnesses and
documents are made available to the investigating officer; and (c) associate with the
investigating officer an officer of the department who is not personally concerned
with the irregularity leading up to the loss, but who is fully cognizant of the rules
and procedure of the office in which the loss has occurred.
1814. Prosecution. When the investigation has been completed, an officer of the
department (accompanied by the officer who attended the investigation) must be
made available for conferences with the authority who will decide whether a
prosecution should be instituted. If it is decided not to prosecute, the case must be
reported through the usual channel to the General Manager for orders.
18.4

CHAPTER XVIII
1815. If it is decided to prosecute, the departmental representative will ascertain

from the Director-Legal Affairs, having regard to the engagements of the prosecuting
staff and the state of work in the Court which would ordinarily hear the case,
whether it is necessary to move the District Magistrate to make special
arrangements for speedy trial, and will request the Director-Legal Affairs to make
any application that he may think necessary.
1816. Witnesses. When the case is put into Court by the Police, the Senior Officer
of the Department concerned present at the station / office will see that all witnesses
serving in the department and all documentary evidence in the control of the
department, are punctually produced, and will also appoint an officer of the
department (preferably the officer who attended the investigation) to attend the
proceedings in Court and assist the prosecuting staff.
1817. Appeal against Acquittals. If any prosecution results in the discharge or
acquittal of any person, or in the imposition of sentences which appear to be
inadequate, the Senior Officer of the department concerned will at once consult the
Legal Advisor as to the advisability of instituting further proceedings in revision or
appeal, as the case may be, and if the Legal Advisor is of opinion that further
proceedings are necessary, will request him to proceed, as he would in any case.
Appeals against acquittals can be made only under the orders of the General
Manager.
1818. Reports to the General Manager. The Senior Officer of the department
concerned present at the station / office will see that, in addition to the reports
required under paragraphs 1802 and 1814 above, prompt reports are submitted to
the General Manager through the usual channel regarding:
(a)
The commencement of a police investigation.
(b)
The decision to prosecute in any particular case.
(c)
The result of any prosecution.
(d)
(e)
The decision to proceed further in revision or appeal in any case.

The result of any proceedings in revision or appeal.
18.5

CHAPTER XVIII
1819. Notwithstanding anything contained in the foregoing paragraphs, the Senior

Officer of the department concerned present at the station / office may, if he thinks
fit, refer any matter through the usual channel for the orders of the General Manager
before taking action.
Departmental Inquiries
1820. Where fraud or embezzlement of Government funds has occurred, the
institution of criminal proceedings should not be regarded by the officer responsible
as absolving him from the unpleasant and often laborious task of conducting
immediately a thorough departmental inquiry. The natural reluctance to hold an
inquiry, enhanced by an apprehension that it may prejudice the result of the trial in
a court of law, has sometimes led to great delay in taking departmental proceedings
and the results have been inconclusive. Departmental inquiries should not be
delayed pending decision of criminal cases, as at a later stage, the evidence might
disappear and the departmental inquiry could not be brought to any conclusion at
all.
1821. Departmental proceedings cannot, as a rule, proceed concurrently with a
criminal prosecution, as much of the evidence in a case of fraud or embezzlement
is documentary, and as soon as the criminal proceedings begin, the documents go
to the court as exhibits, and have to remain there till the case is over and if an
appeal is filed, till the appeal is over. It is therefore essential that everything should
be done to carry the departmental proceedings as far as possible before prosecution
begins. The stage to which departmental proceedings, prior to prosecution, should
be taken must depend on circumstances and cannot be precisely defined. The
normal procedure is laid down in Chapter XVII of the Pakistan Railways
Establishment Code, Volume l, and the stage, which departmental proceedings can
reach, may according to circumstances be any one of the stages described or
implied in the rules referred to, i.e., the preliminary recording of evidence, the
receipt of the delinquent's written statement after the framing of the charge, the
personal hearing, or the inquiry. If it is intended to prosecute, a finding and
sentence should not be recorded in the departmental proceedings till after the
disposal of the criminal case; but the proceedings should be completed up to the
point that can properly be reached.
18.6

CHAPTER XVIII
1822. Where a number of persons are involved, one or more criminally, and others
in such circumstances as show negligence, or warrant the suspicion of criminal
abetment without sufficient proof to justify prosecution, or have similar features
which necessitate a criminal prosecution of one or more and a departmental inquiry
against others, the neglect to institute a formal departmental inquiry, or to carry it to
the requisite stage, before criminal proceedings are taken, has the result that many
months later, when the criminal case is over, effective departmental action becomes
impracticable.
1823. The general rule that should be followed is that in all cases of fraud,
embezzlement or similar offences, departmental proceedings should be instituted at
the earliest possible moment against all the delinquents and conducted with strict
adherence to the rules up to the point at which prosecution of any of the
delinquents begins. At that stage it must be specifically considered whether further
conduct of the departmental proceedings against any of the delinquents is
practicable; if it is, it should continue as far as possible (which will not, as a rule,
include finding and sentence). If the accused is convicted, the departmental
proceedings against him should be resumed and formally completed. If the accused
is not convicted, the departmental proceedings against him should be dropped
unless the authority competent to take disciplinary action is of the opinion that the
facts of the case disclose adequate grounds for taking departmental action against
him. In either case, the proceedings against the remaining delinquents should be
resumed and completed as soon as possible after the termination of the proceedings
in court.
1824. The proceedings contemplated in these instructions are those which are
regulated by the rules in Chapter XVII of the Pakistan Railways Establishment Code,
volume I, where action is taken under the Government Servants (Efficiency and
Discipline) Rules, 1973, this ordinarily takes the place of a criminal prosecution as
regards the person or persons accused; but the procedure as regards other persons
involved, against whom this Act is not employed, should be in accordance with the
instructions given above.
18.7
PAKISTAN RAILWAYS

CHAPTER XIX
20 October, 2011
9.1

CHAPTER XIX
RECORDS OF SERVICE
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
HISTORY OF SERVICES OF GAZETTED OFFICERS FORM

AND DATE OF ISSUE
19.1
1901
CONTENTS
19.1 19.2
1902 1903
COPY MAINTAINED BY ACCOUNTS OFFICE
19.2
1904 1905
SCRUTINY BY OFFICERS
19.2
1906
TRANSFERS OF OFFICERS
19.2
1907
ARRANGEMENT OF NAMES
19.3
1908
HEADING AND INITIAL ENTRIES
19.3 19.4
1909 1914
(1911, 1913 Deleted)
EVENTS DURING SERVICE
19.4
1915
POSTINGS AND PROMOTIONS
19.4 19.5
1916 1921
OFFICERS PROMOTED FROM SUBORDINATE RANKS
19.5
1922
TEMPORARY OFFICERS
19.5
1923
OFFICERS BORROWED FROM OTHER CIVIL

DEPARTMENTS
19.6
1924
(1925 Deleted)
LEAVE
19.6
1926
MISCELLANEOUS EVENTS
19.6
1927
PENSIONABLE OFFICERS
19.7
1928
OFFICERS TRANSFERRED TO FOREIGN SERVICE
19.7
1929 1930
(1931 Deleted)
SERVICE BOOKS
19.7
SERVICE ROLLS
19.10
1932
(1933 Deleted)
1934
ATTESTATION OF ENTRIES
19.10
1935
36

CHAPTER XIX
RECORDS OF SERVICE
CONTENTS
DESCRIPTION
PAGE NO.
PARA NO.
SUSPENSIONS AND INTERRUPTIONS
19.11
1936
PERSONAL CERTIFICATES
19.11
1937
ANNUAL VERIFICATION
19.11
1938 1939
TRANSFERS
19.11 19.12
1940 1941
SCRUTINY BY EMPLOYEES
19.12
1942 1943
DELIVERY OF SERVICE BOOKS ON RETIREMENT
19.12
1944
37

CHAPTER XIX
RECORDS OF SERVICE
History of Services of Gazetted Officers

1901. Form and Date of Issue. The record of the services of gazetted officers is
maintained by the Personnel Department and Accounts Officer who disburses
their pay or, if they proceed on leave, on deputation out of Pakistan or on
Foreign Service, by the Accounts Officer who would disburse their pay but for
the leave, deputation or Foreign Service. This record, known as the History of
Services of Officers of the Pakistan Railways is compiled by the Financial
Advisor & Chief Accounts Officer in form G. 1901 and issued in print on the
10th October of every alternate year, containing complete information up to the
1st July preceding.
FORM NO. G. 1901
HISTORY OF SERVICES
Full name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Employee No. . . . . . . . . . . .
Date of birth . . . . . . . . . . . . . . . . Date of joining the service . . . . . . . . . . . . . .
Domicile . . . . . . . . . . . . . . . . . . Religion . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Province of Origin. . . . . . . . . . . . Mother tongue . . . . . . . . . . . . . . . . . . . . . . . .
Date from which service counts for
1 - Pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 - Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Governed by . . . . . . . . . . . Leave Rules.
Station
Date
Substantive
appointment
Officiating
appointment
1902. Contents. The History of Services includes the names and records the
events in the history of service of all gazetted officers, whether permanent or
temporary, employed in Pakistan Railways. Persons holding gazetted posts in an
officiating capacity or officers with honorary gazetted rank are, however, not
included.
19.1

CHAPTER XIX
RECORDS OF SERVICE
1903. So long as a gazetted officer is employed in Pakistan Railways, though he

be absent on long leave, or be on foreign service, his name is not removed from
the History of Services. The name of an officer is removed only on death,
resignation, retirement, or permanent transfer from employment in Pakistan
Railways. The name of the officer, however, is published in the volume of the
History of Services for the biennium in which death, resignation, retirement or
permanent transfer takes place.
1904. Copy maintained by Accounts Office. An interleaved copy of the latest
edition of the History of Services should be maintained in the Accounts Office of
Pakistan Railways Administration, and steps should be taken by Financial
Adviser and Chief Accounts Officer to see that subsequent changes are noted
therein as they occur.
1905. On the receipt of notice of the appointment of a new gazetted officer, his
name should immediately be entered in its proper place in the interleaved copy.
The details of full name with degrees and titles, if any, date of birth, the date on
which he joined the service, domicile, religion, province of origin and
information regarding mother tongue should be ascertained and recorded
without undue delay.
1906. Scrutiny by Officers. On the 1st May of the year in which the History of
Services is to be printed, Financial Advisor and Chief Accounts Officer should
send to each individual officer for whose History of Service he is responsible, a
copy of the officers history sheet corrected up to date, for the latters scrutiny
and remarks and then submit it to the Financial Advisor & Chief Accounts
Officer. Subsequent changes made in May and June should be intimated to the
Financial Advisor & Chief Accounts Officer and at the same time a copy should
be forwarded to each of the officers concerned for scrutiny. The comments, if
any, of the officers should be sent to the Financial Advisor & Chief Accounts
Officer so as to reach him by the 22nd July.
1907. Transfers of Officers. When a gazetted officer is transferred from the
jurisdiction of one Accounts Officer to that of another, a statement of his services
should be prepared in form G. 1907 by the former, to supplement the
information contained in the last printed History of Services, and forwarded to
the latter.
19.2

CHAPTER XIX
RECORDS OF SERVICE
Form No. G 1907

Joined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Born . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of Services of . . . . . . . . . . . . . . . . . . . Employee No. . . . . . . . . . . . . . .
(For previous entries, please see History of Services of officers of Pakistan
Railways corrected up to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .)
Station Substantive
Officiating
Date
/ Office appointment
appointment
1
Monthly pay
Date
5
Substantive
pay
6
Officiating
pay
7
Remarks
8
Procedure for Preparation

1908. Arrangement of Names. The names of all officers included in the History
of Services should be arranged in alphabetical order.
1909. Heading and initial entries. The particulars in the heading should be
filled in accordance with the instructions contained in the following paragraphs.
1910. The date of joining the service should be filled in as follows. In the case
of an officer:
(a) promoted from a subordinate service to Gazetted Service;
The date of first appointment to railway service should be recorded and
not the date of promotion to Gazetted Service;
(b) promoted to the Gazetted Service from officiating Gazetted
Service;
The date of first appointment to railway service should be recorded and
not the date of promotion to Gazetted Service.
(c) appointed to Gazetted Service after undergoing a period of
apprenticeship.
19.3

CHAPTER XIX
RECORDS OF SERVICE
The date on which service as an apprentice commenced should be

recorded and not the date on which service in the Gazetted Service
commenced.
(d) Deleted.
1911. Deleted
1912. By Province of origin is meant the provinces in which the officer was
domiciled at the time of his appointment.
1913. Deleted
1914. (1) In filling the date of commencement of service for pension and leave,
if the officer is pensionable, the date from which service counts for pension
should be shown here, otherwise the word Non-pensionable should be
inserted.
(2) In the case of officers who are appointed as temporary in the first
instance and on subsequent confirmation are allowed to count a part or whole
of their service for leave and pension, a suitable remark to this effect should be
given below the heading and the dates from which service counts for leave and
pension should be indicated in the space provided for the purpose.
1915. Events during Service. The events during the service of an officer fall
under three categories:
(i) Postings and Promotions.
(ii) Leave.
(iii) Miscellaneous.
1916. Postings and promotions. The postings and promotions should be
recorded in a form showing in parallel columns the station where posted, the
date, the substantive post held and the officiating post, if any.
1917. Under the heading Station in the body of the history, the name of the
Pakistan Railways and in the event of an officer being appointed in an office or
department on deputation outside the Pakistan Railways, the name of such office
will be shown, e.g., Ministry of Railways (Railway Board), Economic Affairs
Division, Coal and Energy Development Department and so on.
19.4

CHAPTER XIX
RECORDS OF SERVICE
1918. Under the heading Date in the body of the history sheet, the actual date
from which the event takes effect should be shown. If the event takes effect from
the afternoon of a date the next day should be shown under this heading, but in
no case the word forenoon or afternoon should be inserted.
1919. In the History of Services of officers who are appointed as probationers,
the entry should be made under the heading substantive appointment clearly
indicating the Department or Service to which the officer is appointed, i.e.,
Probationer Pakistan Railways Civil Engineering Department, Probationer
Pakistan Railways Traffic Department, Probationer Pakistan Railways
Mechanical Department and so on.
1920. The first entry in the column Date in the body of the history sheet
should be the date from which the officer commences to draw pay.
1921. On the confirmation of a probationer or an apprentice in the service, the
date of confirmation should be recorded and the word confirmed should be
added within brackets under the heading substantive appointment. This also
applies to permanent promotions from lower gazetted service to junior scale or
assistant officers grade, junior to senior scale or assistant officers' grade to
district officers grade, and senior scale or district grade to administrative ranks,
and from one administrative post to another.
1922. Officers promoted from subordinate ranks. When the appointment of an
officer on permanent promotion from a subordinate service is gazetted, all the
periods during which the officer had previously officiated in the gazetted ranks
should be clearly and correctly recorded. The period of his service prior to the
date of his permanent promotion should also be indicated below the heading
thus:
Was employed in the subordinate establishment from . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . to . . . . . . . . . . . . . . . . . . .
1923. Temporary Officers. In
the
case
of
temporary
officers,
a
contemporaneous record of the events of their service should be kept in the
History of Services as prescribed in paragraph 1902. On their confirmation the
period during which they were borne on the temporary establishment should
also be indicated below the heading thus:
Was employed as a temporary officer from . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . to . . . . . . . . . . . . . . . . .
19.5

CHAPTER XIX
RECORDS OF SERVICE
1924. Officers borrowed from other Civil Departments. When the services of an
officer are obtained on loan from another Civil Department, the fact of such loan
and his name should be included in the History of Services but the particulars of
his past service should not be reproduced. A reference, should, however, be
made to the volume, if any, which contains the History of Services of officer of
the Department from which his services are borrowed. The conditions on which
the loan of the officer's services have been obtained should also be briefly
stated. If and when the services of such an officer are permanently transferred to
Pakistan Railways, the revised conditions and the particulars of his past services
should be reproduced in the History of Services.
1925. Deleted.
1926. Leave. When an officer proceeds on leave, the nature of the leave and its
duration should be shown, as also the date from which it is availed of, in the
body of the History of Services, by the entry of a special note. This entry should
be revised, if necessary, and the date of return from leave shown, when the
officer returns from leave. When the leave taken is out of Pakistan, the dates of
embarkation and disembarkation should also be shown.
1927. Miscellaneous events. Miscellaneous events during an officer's service
relate generally to:
(i)
The passing of departmental examinations.
(ii)
Deleted.
(iii)
Deputation on special duty.
(iv)
(v)
Election for revised leave or pension rules, or for any terms

affecting leave, pay, pension, etc., in respect of which option is
allowed.
Transfers to foreign service.
(vi)
Literary productions.
(vii)
Honours and decorations.
(viii)
Deleted.
(ix)
Deleted.
19.6

CHAPTER XIX
RECORDS OF SERVICE
Each miscellaneous event as it occurs should be recorded in the body of the

History of Services by the entry of a special note with brief relevant particulars
showing the date or period concerned, the nature of the event, etc.
Note.
Deleted.
1928. Pensionable Officers. When a temporary post is declared as qualifying for

additional pension, a note to that effect should be recorded in the History of the
officer holding the post. If, while holding such a post, the officer proceeds on
leave and it is certified that he would have continued to hold it if he had not
proceeded on leave, such certificate should also be recorded.
1929. Officers transferred to foreign service. If the services of an officer of
Pakistan Railways are lent to other Department, his History of Services should
include all particulars of leave taken during the period of loan, and also of other
events that have a bearing on the officer's service under the Government.
1930. If an appointment held by an officer on foreign service is certified to
correspond in rank and responsibility to a similar appointment on Pakistan
Railways for purposes of additional pension such certificate should be recorded.
Records of Service of Non-Gazetted Staff
1931. Deleted.
1932. Service Books. For each pensionable non gazetted railway servant a
Service Book shall be maintained in Form G. 1932 and kept in the custody of
the Divisional / Assistant Personnel Officer / Accounts Officer / Office
Superintendent. Service Books of accounts staff will be maintained by Accounts
Officer and that of executive staff by Personnel Department.
19.7

CHAPTER XIX
RECORDS OF SERVICE
FORM No. G. 1932

SERVICE BOOK
(Opening page)
1.
Name.
2.
Employee No.
3.
Residence.
4.
Father's name and residence.
5.
Date of birth.
6.
Exact height by measurement.
7.
Personal mark for identification.
8.
Left hand thumb and finger impressions

Little Finger.
Ring Finger.
Middle Finger.
Fore Finger.
Thumb.
9.
Signature of Government Servant.
10.
Signature and designation of the Head of the Office, or other

Attesting Officer.
Note 1. The entries on this page should be renewed or re-attested at least every five
years and the signature in lines 9 and 10 should be dated. Finger prints need not be
taken afresh every five years under this rule.
The remaining folios of the service book should be divided into fifteen columns,
viz:
1.
Name of post.
2.
Whether substantive or officiating, and whether permanent or

temporary.
If officiating state
3.
19.8

CHAPTER XIX
RECORDS OF SERVICE
(i)
Substantive appointment, or
(ii)
Whether service counts for pension under Articles 371,

Civil Service Regulations.
4.
Pay in substantive post.
5.
Additional pay for officiating.
6.
Other emoluments falling under the term Pay.
7.
Date of appointment.
8.
Signature of Government servant.
9.
Signature and designation of the head of the office or other

Attesting Officer in attestation of columns 1 to 8.
10.
Date of termination of appointment.
11.
Reason of termination (such as promotion, transfer, dismissal, etc.)
12.
Signature of the head of office or other Attesting Officer.
13.
Leave
(i)
Nature and duration of leave taken.
(ii)
Allocation of periods of leave on average pay up to four

months for which leave-salary is debitable to another
Government:
(a)
Period;
(b)
Government to which debitable.
14.
Signature of the head of the office or other Attesting Officer.
15.
Reference to any recorded punishment or censure or reward or

praise of the Government servant.
19.9

CHAPTER XIX
RECORDS OF SERVICE
Note 2. Complete record of academic qualifications and professional / departmental

qualifications of the railway servant concerned will also be maintained.
1933. Deleted.
1934. Service Rolls. For each temporary servant, a Service Roll (Form G. 1934)
should be maintained, showing:
(a)
the date of his appointment;
(b)
his date of birth, residence, height and marks of identification

when enrolled;
(c)
the rank which he from time to time holds, his promotions and his
reductions and other punishments;
(d)
his absences from duty, with or without leave;
(e)
interruptions in his service;
(f)
every other incident in his service which may involve forfeiture of

a portion of it or may affect the amount of his pension.
No Record of Service, however, need to be maintained for persons who are

recruited for purely temporary or officiating vacancies for short periods and are
not eligible for permanent appointment.
1935. Attestation of Entries. Every step in Pakistan Railways servant's official life
must be recorded in his service record and each entry in the service records of
railway servants other than employees in Pay Scale 1 to 7 and labourers must be
attested by a gazetted officer. As regards employees in Pay Scale 1 to 7 and
labourers, every incident in the service of such employees which may affect the
amount of their gratuity or pension must be carefully entered. Entries relating to
the commencement and termination of service and recommendations for
gratuity or pension shall be attested by a gazetted officer; other entries may be
attested by a senior subordinate authorized by the head of a department. The
Divisional / Assistant Personnel Officer / Accounts Officer / Office
Superintendent must see that all entries are duly made and attested and that the
record contains no erasure or overwriting, all corrections being neatly made and
properly attested.
19.10

CHAPTER XIX
RECORDS OF SERVICE
1936. Suspensions and interruptions. Every period of suspension from

employment and every other interruption of service must be noted, with full
details of its duration, in any entry made across the page of the service record
and duly attested. It is the duty of the Attesting Officer to see that such entries are
promptly made.
1937. Personal certificates. Personal certificates of character must not, unless
the head of the department so directs, be entered in a service book, but if a
railway servant is reduced substantively to a lower appointment, the reason for
the reduction must be briefly shown.
1938. Annual verification. At a fixed time early in the year, the service books
and service rolls of pensionable employees should be taken up by the Divisional
/ Assistant Personnel Officer / Accounts Officer / Office Superintendent who,
after satisfying himself that the services of the Government servant concerned are
correctly recorded in each service book, should record in it a certificate in the
following form over his signature:
Service verified up to . . . . . . . . . . . . . . . . . . . (date) from . . . . . . . . . . . .
. . (the record from which the verification is made).
Note. The verification of service referred to above should be in respect of all service
qualifying for pension whether permanent, provisional, temporary or officiating.
1939. The Divisional / Assistant Personnel Officer / Accounts Officer / Office

Superintendent in recording the annual certificate of verification should, in the
case of any portion of service that cannot be verified from office records,
distinctly state that for the excepted periods (naming them) a statement in writing
by the Government servant, as well as record of the evidence of his
contemporaries, is attached to the book.
1940. Transfers. When a railway servant is transferred from one office,
accounting unit or division to another, his record of service shall be sent to the
Divisional / Assistant Personnel Officer / Accounts Officer / Office
Superintendent to which he is transferred and not made over to him nor should it
be given to him when proceeding on leave. In the case of a pensionable person,
the head of the office under whom he was originally employed, should record in
the service book under his signature the result of the verification of service, with
reference to pay bills and acquaintance rolls, in respect of the whole period
during which the railway servant was employed under him, before forwarding
the service book to the office where the services are transferred.
19.11

CHAPTER XIX
RECORDS OF SERVICE
1941. If a railway servant is transferred to foreign service, the authority

maintaining his record of service must send the record to the Accounts Officer.
The Accounts Officer will return it after noting in it, over his signature, the order
sanctioning the transfer, the effect of the transfer in regard to leave admissible
during foreign service and any other particulars which he may consider to be
necessary. On the railway servants retransfer to Government service, his service
record must again be sent to the Accounts Officer, who will then note in it, over
his signature, all necessary particulars connected with the foreign service. No
entry relating to the time spent in foreign service may be attested by any
authority other than the Accounts Officer.
1942. Scrutiny by employees. It is the duty of every pensionable non-gazetted
railway servant to see that his service book is properly maintained in order that
there may be no difficulty in verifying his service for pension. The Divisional /
Assistant Personnel Officer / Office Superintendent should, therefore, permit
such a railway servant to examine his service book should he at any time desires
to do so.
1943. The scrutiny of his service book by the railway servant concerned must
be made in the presence of a responsible official. As a token of his scrutiny and
acceptance of entries in the service book, the railway servant should sign in the
relevant column of the service book, and the official who supervised the scrutiny
will also endorse his signature as evidence that scrutiny was conducted under
proper supervision and the supervising officer is satisfied that it was bona fide
and no unauthorized changes were made in the entries in the service book in
the course of such scrutiny.
1944. Delivery of Service Books on retirement. A service book may be given
up to a pensionable employee if he retires, resigns or is discharged from service
without fault, an entry to this effect being first made in the service book.
19.12
PAKISTAN RAILWAYS

CHAPTER XX
20 October, 2011
9.1

CHAPTER XX
MISCELLANEOUS
C O N T ENT S
DESCRIPTION
PAGE NO.
PARA NO.
HOURS OF EMPLOYMENT
20.1
2001
SUPPLY OF PUBLICATIONS ON PROFESSIONAL

SUBJECTS
20.1
2002
PRINTING EXPENSES
20.1
2003
OFFICIAL RECORDS, PROPERTY OF STATE
20.1
2004
DESTRUCTION OF RECORDS
20.1 20.2
2005 2006
CORRESPONDENCE
20.2 20.4
2007 2020
COMMUNICATION SENT THROUGH THE POST
20.4 20.5
2021 2023
COMMUNICATIONS SENT OTHERWISE THAN BY POST 20.5
2024 2025
(2026 2029 Deleted)
SERVICE STAMPS AND STATIONERY
20.6
2030
REVISION OF ESTABLISHMENTS AND PROPOSITION

STATEMENT
20.6 20.9
2031 2039
SANCTIONS
20.9 20.10
2040 2044
DATE OF EFFECT OF SANCTION
20.10
2045
LAPSE OF SANCTION
20.11
2046
REPORT OF DEATH OF RAILWAY SERVANTS
20.11
2047 2048
(2049 Deleted)
PLACING OF ADVERTISEMENTS IN NEWS PAPERS
20.12
2050
EXECUTION OF CONTRACTS
20.12
2051
EXAMINATION OF QUESTIONED DOCUMENTS
20.12
2052
38

CHAPTER XX
MISCELLANEOUS
C O N T ENT S
DESCRIPTION
PAGE NO.
SECURITY DEPOSITS FOR RAILWAY EMPLOYEES AND

CONTRACTORS
20.12 20.14 2053 2061
ANNUAL REPORT OF RAILWAY OBJECT AND SCOPE
20.14
2062 2063
RESPONSIBILITY FOR PREPARATION
20.14
2064
SECTION IREPORT PROPER
20.14
2065
SECTION IIFINANCIAL STATEMENTS
20.15
2066
SECTION IIIANALYSIS OF WORKING
20.15
2067
SECTION IVAPPENDICES
20.15
2068
ESTABLISHMENT RULES
20.15
2069
39
PARA NO.

CHAPTER XX
MISCELLANEOUS
2001. Hours of Employment.The hours of work of railway servants belonging to the

classes to whom Chapter VI-A of the Railways Act, 1890, has been made applicable by
a Provincial Government under Section 71-E of the Act, are subject to the provisions of
that Chapter, the hours of employment rules, and the Subsidiary Instructions issued by
the Ministry of Railways (Railway Board). The Act, the Rules and the Subsidiary
Instructions, referred to as the Hours of Employment Regulations, are reproduced in
Appendix IV to this Code. The hours of the work of staff employed in railway
workshops, sheds, presses, power houses and factories to which the Factories Act
applies, are Governed by the provisions of that Act. The hours of employment of other
railway servants will be regulated by such orders, general or special, as may be issued
from time to time by the administrative authorities concerned.
2002. Supply of Publications on Professional Subjects.Officers should not be
supplied with ordinary books of reference on professional subjects at the expense of the
State. The rules for the purchase of books, newspapers or other publications required
for the public service are given in Chapter XIII.
2003. Printing Expenses.Unnecessary expenditure on account of printing should be
avoided. Printing should be resorted to only when the papers are of importance, or
when so many copies are required that it would be more expensive to have copies by
other means made, but in order to save clerical labour and to promote regularity, the
forms of all ordinary returns and accounts required from subordinates should be
printed.
2004. Official Records, Property of State.All official books and records are the
property of the State, and must be carefully preserved, unless their destruction be
sanctioned by superior authority. This rule includes the records of subordinates which
must be given up to their superior officers when demanded.
2005. Destruction of Records.(a) Subject to any orders issued by the Ministry of
Railways (Railway Board) in a particular case, the periods for which the various records
of the railway shall be preserved, should be prescribed by the General Manager, except
that the periods for the preservation of records of initial accounts in the executive
offices and for other records (including correspondence) in such offices as may be
connected with the accounts rendered to the Accounts Department, should be
prescribed after consultation with the Financial Adviser and Chief Accounts Officer.
The periods after which the records of the Accounts Department may be destroyed are
detailed in Appendix XIII to the Pakistan Railways Code for the Accounts Department.
(b) The Ministry of Railways (Railway Board) have decided that the following
records should be retained for the periods noted against each:
20.1

CHAPTER XX
MISCELLANEOUS
(1) Leave accounts of non-gazetted staff:

(i) 5 years after retirement
(ii) 3 years after death
(iii) 10 years after resignation, discharge, removal or dismissal from
service.
(2) Service records of non-gazetted staff:
The same period as in (1) above provided the General provident
fund and gratuity claims have been disposed of.
2006. No record of the railway should be destroyed until after the expiration of the
period prescribed for its preservation, and in each office full details should be
maintained permanently of all records destroyed from time to time. The following
records should on no account be destroyed:
(i)
(ii)
(iii)
(iv)
(v)
Records connected with expenditure which is within the statute of

limitation.
Records connected with expenditure on works not completed, although
beyond the period of limitation.
Records of experiments and observation.
Records connected with claim to service and personal matters of persons
in service.
Cash-books of disbursing officers.
Note.Counterfoils of cheques issued may be destroyed after five complete years.
Correspondence
2007. Letters will usually be written on a sheet of foolscap (A4 sheet), leaving a quarter
margin on the inside of the page, but brief letters or memoranda may be of the docket
form on a quarter sheet of foolscap.
2008. Memoranda on half margin, the reference on one side and the reply on the other,
will generally be found useful, no copy being taken by the person by whom the
reference is made, as the original will be returned to him.
2009. Each separate subject should be embodied in a separate letter, e.g., questions
connected with the strength of establishment should not be mixed up with matters
relating to engineering or the construction of works.
2010. The subjects of a letter under reply should always be briefly but clearly stated in
the opening of the reply (unless the reply practically repeats the whole of it in an
20.2

CHAPTER XX
MISCELLANEOUS
affirmative or negative form). It is not enough to quote simply the number and date.
Similarly, a reminder should state the subject, not merely the number and date of the
letter to which attention is drawn. To facilitate reference, the paragraphs of a letter
should be numbered and similar numbers should be inserted in the office draft.
2011. Extracts of correspondence should, as a general rule, be inserted in the letter in
preference to attaching a mass of copies. When enclosures are sent with a letter, a list
must accompany it giving the number and date of each.
2012. When a reference is made to the Ministry of Railways (Railway Board) as a result
of an objection raised by the Financial Adviser and Chief Accounts Officer or the
Director General Audit, Railways, a verbatim copy of the objection should be furnished
to the Ministry (Board).
2013. The use of vernacular terms in English correspondence should be avoided.
2014. Officers should be encouraged to express in the fullest manner their opinions on
subjects of a professional character, and should be allowed the utmost latitude of
explanation as to points of executive management, but every officer must convey his
opinion or explanation to superior offices in a respectful manner; and the heads of
department are required to notice any improprieties in this respect, and to return for
corrections all letters in which this rule is not attended to.
2015. Official letters addressed to the heads of an office should not bear his name on
the cover, unless it is intended that the cover should be opened by the officer
personally.
2016. No officer should correspond direct with any authority superior to the officer
under whom he is immediately serving, or with the Provincial Government, the
Ministry of Railways (Railway Board), or the Government of Pakistan out of the regular
course, unless in a case of extreme emergency, in which case he must send copies of
his communications to his immediate superior.
2017. (1) Direct communications of Government Officials (except in the cases of long
established practice) with officials in the foreign countries are prohibited, but references
to them may be made through the proper channel of the Government of Pakistan and
the Pakistan Diplomat Abroad.
(2) Normally, all inquiries, etc., desired to be made from the various
Departments and agencies of the Government or Government of foreign country should
be conducted through:
20.3

CHAPTER XX
MISCELLANEOUS
(i) The Federal Government, or

(ii) The Pakistan Representative concerned abroad, or
(iii) The Foreign Consular Officer concerned in Pakistan.
(3) A Foreign Consular Officer when initiating correspondence with the
Government of Pakistan will address the Foreign Affairs Division, but the Ministry of
Railways (Railway Board) may address a Foreign Consular Officer, and in the case of
the latter may reply direct to the Ministry of Railways (Railway Board).
2018. Letters containing proposals concerning another department should, so far as
possible, be accompanied by references to the opinion of the head of such department.
2019. Confidential papers should be placed in double covers, the inner cover being
marked confidential and superscribed with the name only of the addressee, the outer
cover being addressed to him by official designation only, and without the addition of
his name.
2020. Letters containing remittances or valuable papers must be registered. When it is
considered necessary to use wax-cloth for the purpose of protecting the papers from
damp, etc., the wax-cloth should be used as an inside cover, the outer cover being as
usual of paper.
Method of conveying correspondence
2021. Communication sent through the post.The rules and rates of postage governing
the dispatch through the post of different types of articles, namely, letters, book packets,
newspapers and parcels are different. The inclusion within one cover or bundle of
different types of articles normally renders the whole cover or bundle liable to postage
at the rate prescribed for the most highly charged article included. Thus the inclusion of
a letter within a book packet or a newspaper renders that article liable to be charged at
the letter postage rate. Similarly, if letters are enclosed in a parcel, the parcel will be
charged at the rate of the postage.
2022. There are two important exceptions to the general rule stated in the preceding
paragraph, viz.:
(a) Rule 31 of the Post Office Rules contains a general exception providing that a
parcel may contain only one letter provided it is addressed to the addressee of the
parcel.
20.4

CHAPTER XX
MISCELLANEOUS
(b) Exception 3 to Rule 181 of the Post Office Rules is a special exception for
official correspondence only, permitting, where more than one office file included in
one parcel, each file to contain a single official letter which was not on the file when it
reached the officer dispatching it.
2023. Thus if a cover contains no communication of the nature of a letter or contains
only the letter permitted by the two exceptions mentioned above, it can be sent at
parcel rates of postage. If it contains letters not covered by these exceptions, it must pay
the letter rate of postage. A cover paying the letter rate of postage may contain any
number of articles such as letters, book packets, newspapers or other articles provided
they are all intended for the addressee of the cover. It is not permissible to enclose in
one cover a number of letters or post cards or personal communications of the nature of
letters intended for different addressees.
2024. Communications sent otherwise than by post.The exclusive privilege conferred
by sections 4 and 5 of the Post Office Act covers only letters and post cards.
Consequently, newspapers and other printed matters and parcels can be sent by means
other than the post. Office files can thus be sent through messengers or by railways or
by other means.
2025. There is also no objection to the sending of letters by private or official
messengers within the same station. Further, dak of an officer on tour can be sent
between his headquarters office and his camp office through private messengers. The
provisions of the Post Office Act are contravened if a regular service is established
through private or official messengers involving either the collection of letters for
conveyance from one place to another place, or their distribution on arrival to different
addressees. Collection here does not mean combining into one packet or bundle,
letters, etc., delivered by post or hand at a particular address but collection from
different addressees.
2026. Deleted.
2027. Deleted.
2028. Deleted.
2029. Deleted.
20.5

CHAPTER XX
MISCELLANEOUS
Service Stamps and Stationery

2030. Service stamps and official stationery should not be used in correspondence
relating purely to matters of a personal nature. The covers of letters, etc. sent by
Government officers in their official capacity, which relate nevertheless to the private
interests and concerns of the individuals addressed, should be marked Service
unpaid, and the unpaid postage at prepaid rates will be recovered from the addressee.
Revision of Establishments and Proposition Statement
2031. When the entertainment of a new establishment or a change, temporary or
permanent, is proposed in an office, a letter fully explaining the proposals and the
conditions which has given rise to them should be submitted to the authorities
concerned. In this letter should be set out:
(i)
(ii)
(iii)
the present cost, either of the section or sections affected, or of the total
establishment as the circumstances of the case may indicate to be necessary;
the cost after revision; and
details of the number and pay of the appointments which it is proposed to
add or modify.
2032. When a scheme requires the sanction of the higher authority only because
particular items are beyond the powers of sanction of the subordinate authority, in the
letter submitted to the higher authority full details should be given of these items and of
any other part of the scheme so connected with them that, unless it is explained, it must
be difficult for the higher authorities to determine whether sanction should be given to
these items or not. Details of other parts of the scheme are not required and should not
be given, lump-sum figures showing the total cost of each part of the scheme being
sufficient.
2033. When the revision of a number of establishments is undertaken in pursuance of

one definite central idea, which constitutes of a single scheme for purposes of sanction,
and when the scheme requires the sanction of higher authority, full details of the
several establishment need not be given in the letter submitting the proposals for
sanction, but only such details as will indicate the financial effect of each portion of the
proposals. Thus if the scheme is for the increase of pay of a number of establishments, it
will suffice to set out:
20.6

CHAPTER XX
MISCELLANEOUS
(i)
(ii)
(iii)
the present cost of all establishments concerned;

the various increases of pay or the various percentages of increases proposed
and the reasons justifying the proposals;
in respect of each separate rate on increase proposed, as set in (ii):
(a)
(b)
a list of the establishments or classes of officers to which it is to be

applied and reasons for such differentiation;
as accurate an estimate as possible of the probable cost, with a
statement that this has been worked out in consultation with the
Accounts Officer and that it is accepted by him as correct.
2034. In determining the extra cost, allowances whether fixed or variable, should be
included. The estimate of the extra cost due to variable allowances, such as those
granted under house allowance schemes, can not be exact but it should be as accurate
as possible.
2035. In the following cases a proposition statement in duplicate in form G.2035
should also be submitted:
(i)
(ii)
(iii)
cases of general revision of establishment ;

proposals which can not be set out clearly without it ; or
Schemes which require the sanction of the Chairman / Secretary Railways.
20.7

CHAPTER XX
MISCELLANEOUS
FORM No. G.2035

Statement of proposition for Revision of Establishment
Temporary
Decrease
per
month
*Money columns.
2036. The details to be shown in the proposition statement will be determined by the
following rules:
(i)
(ii)
(iii)
The proposition statement, where this is necessary, should relate strictly to

the section or part of the office affected by the proposals. As regards the other
parts or sections of the office, neither details nor figures of total cost need be
included.
Where a section consists of non gazetted staff, details need be given only of
the class affected, if a saving of labour will result from the adoption of this
procedure.
The rules as to detail set out in paragraphs. 2031 to 2033.
2037. Where the pay of any post, whether existing or proposed, rises from a minimum
to a maximum by periodical increments, the average monthly cost, not the actual or the
commencing cost, should be given. In the case of non-gazetted staff, the mean of the
time scale may be taken as the average monthly cost, while in the case of officers, the
following should be taken as the average cost of each post:
20.8
Remarks
Increase
per
month
*Amount
Decrease
per
month
*Amount
Increase
per
month
Period
Average cost
*Maximum
*Increment
*Minimum
Designation
Number
Average cost
Pay
*Maximum
*Increment
*Minimum
Designation
Number
Pay
Permanent
*Amount
Proposed scale
*Amount
Present scale.
Proposition
Period
Nature of charges

CHAPTER XX
MISCELLANEOUS
Service or Department
Railway Service of Engineers, including
Bridge Engineers.
Transportation (Traffic and Commercial)
Transportation (Power) and Mechanical
Engineering (including Signal and Electrical
Engineers).
Average monthly cost

Junior scale
Senior scale
Rupees
Rupees
28,000
35,000
28,000
28,000
35,000
35,000
2038. The fixed allowances should be entered in the proposition statements when such
statements are prepared but the variable allowances should not be included therein.
2039. The proposition statement or the proposal for revision should be forwarded
through the Accounts Officer, who should verify the present scale or state the present
cost, as the case may be, according to his cadre register; but it will not be necessary for
him to reconcile differences or discrepancies unless they are sufficiently large to affect
the consideration of the case by the sanctioning authority. It will also be unnecessary
for the Accounts Officer to make the submission of proposals for the revision of
establishment the occasion for the verification of present scales as shown in his cadre
registers. In ordinary cases, the sanctioning authority may accept the Accounts Officers
figures, and if there are discrepancies between his figures and those furnished by the
authority initiating the proposals, they may be left over for adjustment subsequently.
Sanctions
2040. Unless otherwise stated in the order of delegation, a power delegated to an
authority can be exercised by that authority only from the date of delegation.
2041. All sanctions or orders issued by an authority under power derived from a
delegation must be expressed as having been accorded or issued by such authority.
2042. Officers who have not been formally delegated powers by the General Managers
but are authorised to issue sanction on behalf of the latter, should prepare a weekly or
fortnightly statement, as the General Manager may decide, of all sanctions so issued by
them and submit it to the General Manager for examination.
2043. (a) Copies of all sanctions, effecting railway receipts and expenditure, should be
communicated to the Accounts Officer concerned, under the signature of the
sanctioning authority or that of a subordinate officer authorized by the sanctioning
authority to do so.
20.9

CHAPTER XX
MISCELLANEOUS
(b) All sanctions and orders involving financial considerations emanating from
the office of the Ministry of Railways (Railway Board), should be sent by the Secretary,
Ministry of Railways (Railway Board), to General Managers, in duplicate, to enable
them to make over a copy promptly to the Financial Adviser and Chief Accounts Officer
for necessary action. Where the Ministry of Railways (Railway Board) as such has
power to accord sanction or to issue orders, the sanction or orders should be sent direct
to the Audit Department by the Secretary, Ministry of Railways (Railway Board). All
other sanctions and orders i.e., order of the Federal Government intended for the Audit
Department should be endorsed by an Officer of the Finance Branch of the Ministry of
Railways (Railway Board).
2044. All letters or memoranda conveying sanction to the grant of additions to pay such
as special pay and compensatory allowance, should contain a brief but clear summary
of the reasons for the grant of the addition so as to enable the Accounts Officer to see
that it is correctly classified as special pay or compensatory allowance, as the case may
be. In cases in which an official record in an open letter is considered undesirable, the
reasons for the grant of such additions to pay should be communicated confidentially to
the Accounts Officer. A similar procedure should also be followed in all other cases in
which the rules require that reasons for the grant of special concessions or allowances
should be recorded.
2045. Date of effect of Sanction.(1) Unless otherwise expressly stated in the rules
themselves, Statutory Rules made by the Federal Government with the concurrence of
its advisers have effect from the date on which they are made by him and those made
by the Federal Government take effect from the date of their notification in the Gazette
of Pakistan or from the date of issue.
(2) Executive orders and sanctions issued by an authority take effect from the date of
issue of the despatch, letter in which the order or sanction is conveyed, unless stated to
the contrary in the order or sanction itself.
(3) Corrections to Pakistan Railways Codes take effect from the following dates:
(a) When a correction is based upon sanctions and orders already issued by
letter, from the date specified in that letter and, when there is no such date specified in
that letter, from the date of the letter.
(b) When a correction is first notified in the form of a correction slip, from the
date of issue of the list of corrections unless a different date is specified in the correction
slip itself.
20.10

CHAPTER XX
MISCELLANEOUS
2046. Lapse of Sanction.Except as provided in paragraph 956 of the Pakistan

Railways Code for the Engineering Department, an order conveying a sanction will, in
the absence of any indication to the contrary in the order itself, lapse only if and when
it is superseded by an order of later date.
Report of Death of Railway Servants
2047. When a railway servant dies, a report of his death should be made immediately,
through the regular channel, to the authority by which his appointment was made; and
the relatives or friends of the deceased employee, if none of them be present on the
spot, should be communicated with immediately by telephone, fax or email by local
authorities of the railway.
2048. The death reports (Form G. 2048) of persons of foreign domicile should be made
direct by the General Manager to Ministry of Foreign Affairs through fax or email, giving
the following information:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Name.
Designation.
Date of death.
Place of death.
Age at time of death.
Place of birth.
Particulars as to family connections.
Address in foreign country of relatives (if known).
Particulars as to property (if any).
Length of service.
Cause of death.
Any other remarks.
A copy of the report should simultaneously be sent to the Director General Health of
the Government of Pakistan for information and, in the case of officers, an intimation of
death should also be sent to the Ministry of Railways (Railway Board).
2049. Deleted
20.11

CHAPTER XX
MISCELLANEOUS
Placing of Advertisements in Newspapers

2050. The list of newspapers in which advertisements may be placed by railway
administration is available on application to the Principal Information Officer, Press
Information Department. The list has been drawn up by the Federal Government solely
on commercial considerations (largest circulation) so as to secure the maximum value
of advertisement and should normally be adhered to in all cases. If for any reason, a
railway administration finds it necessary or desirable to depart from the Federal
Government list, it should periodically advise the Principal Information Officer of the
names of the papers which the administration finds it essential to utilize and or which it
considers should be added to the Federal Government List. Such correspondence
should usually be conducted direct, but disputes which may arise may be referred to
the Ministry of Railways (Railway Board).
Execution of Contracts
2051. The classes of deeds, contracts and other instruments which may be executed by
various authorities on behalf of the President and the general principles which have
been laid down by the Federal Government for the guidance of authorities who have to
enter into contracts or agreements involving expenditure from Federal Consolidated
Fund, have been embodied in Chapter IV of the Pakistan Railways Code for the Stores
Department and the Appendices thereto. The Pakistan Diplomat abroad is authorized
to make and execute on behalf of the President contracts relating to the working of
railways and to vary and discharge such contracts.
Examination of Questioned Documents
2052. The rules prescribed by the competent authority or superior courts will be
followed in making applications for the services of the Government Examiner of
questioned documents and the payment to be made therefore.
Security Deposits from Railway Employees and Contractors
2053. Divisional Pay Masters, Sectional Pay Masters, Sub-Store-Keepers and Depot
Store Keepers holding direct charge of stores, whether appointed permanently or
temporarily, must furnish security, the amount being regulated according to
circumstances and to local custom in each case under the sanction of the General
Manager in consultation with the Financial Adviser and Chief Accounts Officer. Other
subordinates entrusted with the custody of cash or stores may be required to furnish
security in such manner as may be decided by the General Manager in consultation
with the Financial Adviser and Chief Accounts Officer in each case.
20.12

CHAPTER XX
MISCELLANEOUS
Securities should be taken, where necessary, for the due fulfilment of contracts
entered into by railway administration.
2054. The security from railway servants may be:
(i)
(ii)
(iii)
(iv)
(v)
a deposit of cash;
government securities at market value;
guarantee bonds or deposit receipts of scheduled banks as defined in
State Bank of Pakistan Act, 1956.
a deposit in the Post Office Savings bank; or
a deposit receipt of the Pakistan Railways Co-operative Credit Society.
2055. The security from contractors may be:

(i)
(ii)
(iii)
as provided in clauses (i) to (iv) of the preceding paragraph;

a percentage deduction, ordinarily 10 per cent from the periodic
payments made on account of work done or supply made; or
personal security of two persons of known probity and financial standing.
2056. In the case of Government securities, a margin should be allowed for possible
fluctuations in market value and power should be reserved to call on the depositor to
make good any deficiency in this respect.
2057. Where a security is offered in the form of a deposit receipt of a bank or Pakistan
Railways co-operative credit society, the depositor should be required to get the receipt
made out in the name of the Accounts Officer and the receipt should remain in the
custody of the latter. The depositor should be authorised by the Accounts Officer to
receive the interest, when due, direct from the bank or the co-operative credit society.
The deposit made with the Pakistan Railways Co-operative Credit Society will be at the
risk of the depositor.
2058. Security deposits lodged in the Post Office Savings Bank should be hypothecated
by the depositor to the Accounts Officer and the Banks Pass Book should remain in the
custody of the latter. The Pass Book should be sent to the Post Office as soon as
possible after the 15th June every year in order that the necessary entries on account of
interest may be made therein.
2059. Cash Deposits may be converted, at the cost of the depositor, into one or more of
the forms of interest-bearing securities provided:
20.13

CHAPTER XX
MISCELLANEOUS
(i)
(ii)
that the depositor has expressly desired this in writing, and

that the acceptance of the new form of security is permissible under
paragraphs 2054 and 2055 as well as under the terms of agreement or
bond.
2060. The security deposits, whether made in cash or in one of the forms of security
referred to in paragraphs 2054 and 2055, should be covered by a bond or agreement
setting forth the conditions under which the security is held and may be ultimately
refunded or appropriated.
2061. It should be stipulated in the bond inter alia that amount of the deposit shall be
liable to forfeiture, under the orders of the competent authority, specified in the bond,
in the event of any loss to Government due to fraud, negligence or any other action
(direct or contributory) on the part of the depositor, or for the non-fulfilment of any of
the conditions of the bond. It should also be stipulated that no interest will accrue on
the amount of the security deposited in cash.
Annual Report of Railway
2062. Object and Scope.Railway administration should submit to the Ministry of
Railways (Railway Board) an Annual Report reviewing the years working under all
departments and referring to any matters either materially affecting the results of
working or of general interest. The report is intended for the use of the Ministry of
Railways (Railway Board), the administration of the railway concerned.
2063. Report prepared by Pakistan Railways will consist of four parts, viz:
I. Report proper (the narrative position).
II. Financial statements (Capital and Revenue Accounts).
III. Analysis of working (Statistical statements).
IV. Appendices - Statistical statements.
2064. Responsibility for preparation. The administrative head of the Railway is
responsible for the preparation and submission of the report, the Accounts Officer
compiling the Financial Statements and furnishing such other information and figures as
may be required for the purpose of the Report.
2065. Section IReport proper.This section which is signed by the Head of the
Railway Administration should be devoted to a review of the working of the railway
during the year. It should contain, for instance, the reasons for variations in gross
receipts and departmental expenditure (generally as compared with the previous year) ;
20.14

CHAPTER XX
MISCELLANEOUS
brief descriptions of exceptional events, such as damages by floods, etc., and the
measures taken to cope therewith; important fluctuations in the operating results
together with the contributory causes ; major works undertaken or completed during
the year ; and steps taken to improve or add to the facilities provided for the comfort of
the travelling public, particularly lower class passengers.
2066. Section IIFinancial Statements.This comprises a set of Financial Statement as
per International Financial Reporting Standards. These should be prepared in
accordance with the instructions laid down in Chapter XII of the Pakistan Railways
Code for the Accounts Department, Part I.
2067. Section IIIAnalysis of Working.This section should include statistical
statements dealing with the different aspects of railway working, which are chiefly used
for the compilation of the statistics published in Volume II of the Report by the Ministry
of Railways (Railway Board) on Pakistan Railways. This section should also contain
detailed Statements of Rolling-stock, Statements of Revenue (Earnings and Expenditure)
and of Operating Statistics and key ratios, etc.
2068. Section IVAppendices.Statements relating to number and cost of staff,
accidents, etc., should be included in this Section.
Establishment Rules
2069. The railway administration should prepare the Establishment Rolls so as to give
the following information in respect of gazetted officers and non-gazetted staff
separately:
(i)
(ii)
(iii)
the detailed sanctions of the number of posts in each category by

departments and preferably by cost centre;
the scales of pay for each category, viz., the old, and the revised scales
and in the case of subordinate staff, coordinated scales also (if any).
the distribution of the total number of posts sanctioned by divisions or
districts or shops as the case may be.
Similar information should be given with regard to workshops, factories and

other staff, labourers and inferior servants although not in such great detail as regards
each separate category. The rates of pay and the distribution between divisions, districts
or shops should be shown, but the amount of details under categories is left to each
railway administration.
20.15

CHAPTER XX
MISCELLANEOUS
Establishment rolls need not be prepared every year if there are no great changes
in the sanctioned cadres or scales of pay, but they should be kept regularly corrected.
Payee, whose signature must be known to the Treasury Officer, and if the latter directs
the Treasury Officer to pay the money to a certain named person, that person must be
identified to the Treasury Officer before payment can be made to him.
Before presentation for encashment the draft must be receipted on the back by a
person entitled to give a legal quittance.
20.16
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
1) Entity Element
Govt
F
Ministry Division
27
Attached
Department Code
PR01
01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
21
22
31
32
33
34
41
42
43
44
Department / Spending unit

Description
General Manager, Operations
FA & CAO, Pakistan Railways
FA & CAO, Revenue
Traffic Department
Civil Engineering Department
Electrical Department
Signal Department
Telecom Department
Locomotive Department
Wagon Department
Carriage Department
Stores Department
MIS Department
Law Department
Police Department
General Manager, Manufacturing & Services
FA & CAO, Manufacturing & Services
General Manager, Development
Directorate of Schools
Medical Department
Research IRM Surveys
Chief Internal Auditor
Federal Government Inspector of Railways
Marketing Department
Railway Board
Code
000
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
031
Accounting Unit
Description
Senior Accounts Office/GB HQ (Headquarters, Lahore)
Divisional Accounts Office, Karachi
Divisional Accounts Office, Sukkur
Divisional Accounts Office, Multan
Divisional Accounts Office, Lahore
Divisional Accounts Office, Rawalpindi
Divisional Accounts Office, Quetta
Divisional Accounts Office/WAC/MGPR, (Workshops Accounts Moghalpura)
Divisional Accounts Office, Peshawar
Senior Accounts Office/Revenue, Lahore (Traffic Accounts, Lahore)
SAO/Pension & Funds, Headquarters, Lahore
SAO/Stores, Headquarters, Lahore
AO/MIS/ HQ (IT Centre, HQ, Lahore)
AO/Steel Shop/MGPR (Steel Shop, Moghalpura, Lahore)
AO/CDL/ Rawalpindi (Central Diesel Locomotive Shop, Rawalpindi)
AO/C&W/Hyderabad (Carriage and Wagon Shop, Hyderabad)
S F&AO/TR Karachi (Track Rehabilitation Project, Karachi)
S F&AO/EPZ Karachi (Export Processing Zone, Karachi)
AO/Dry Port Karachi (Dry Port, Karachi)
S F&AO/DOT (Doubling of Track, HQ, Lahore)
S F&AO/MPS/Karachi (Mirpur Khas Project, Karachi)
AO/ RBOD /K.C (Right Bank Outfall Drain, Karachi)
S F&AO/M&S (Manufacturing & Services, Headquarters, Lahore)
SAO/CF/Islamabad (Carriage Factory, Islamabad)
SAO/LMF/Risalpur (Locomotive Factory, Risalpur)
S F & AO/ CSF / HQ / LHR (Concrete Sleeper Factories, Lahore)
S F & AO/ AVLB, MGPR/WAC (Moghalpura Workshops Lahore)
S F&AO/ H.C.W/ MGPR (High Capacity Wagons, Moghalpura, Lahore)
S F&AO/ RE (Rehabilitation, Moghalpura, Lahore)
Deputy Director/Walton (Training Centre, Walton, Lahore)
AO Payment Islamabad (Ministry of Railways, Islamabad)
District and DDO codes (suggested by NAM training manual) have been ignored in the coding scheme as Railways does not report its transactions on the basis of district and DDO. Accounting
unit element has been taken into consideration because Railways has developed the accounting units for financial reporting purposes.
Page 1 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
2) Object Element
Code
A01
Major Object
Description
Employee Related
Expenses
Minor Object
Code
A011
Description
Code
Pay
Pay of Officers (A01101 - A01150)

A01101
A01102
A01103
A01104
A01105
A01106
A01107
A01108
A01109
A01150
A01151
A01152
A01153
A01154
A01155
A01156
A01157
A01158
A01170
A012
Detailed Object
Description
Allowances
A01201
A01202
Basic Pay
Personal Pay
Special Pay
Technical Pay
Qualification Pay
Pay of Contract Staff
Index Pay
Pay of Shaheed Police Officers
Command Pay
Others
Pay of Other Staff (A01151 - 99)
Basic Pay
Personal Pay
Special Pay
Good Conduct Pay
Qualification Pay
Pay of Contract Staff
Index Pay
Pay of Shaheed Police Officials
Others
Regular Allowances (A01201 - 10)
Senior Post Allowance
House Rent Allowance
Page 2 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A01203
A01204
A01205
A01206
A01207
A01208
A01209
A01210
A01211
A01212
A01213
A01214
A01215
A01216
A01217
A01218
A01219
A01220
A01221
A01222
A01223
A01224
A01225
A01226
A01227
A01228
A01229
A01230
A01231
Detailed Object
Description
Conveyance Allowance
Sumptuary Allowance
Dearness Allowance
Local Compensatory Allowance
Washing Allowance
Dress Allowance
Special Additional Allowance
Risk Allowance
Other Regular Allowances (A01211 - 70)
Hill Allowance
Telecommunication Allowance
Expatriation Allowance
Postal Operation Allowance
Extra Departmental Employees Allowance
Qualification Allowance
Medical Allowance
Fixed Contingent/Stationary Allowance
Foreign Allowance
Language Allowance
Accreditation Allowance
Hardship Allowance
Exchange Compensation Allowance
Entertainment Allowance
Instructional Allowance
Computer Allowance
Project Allowance
Orderly Allowance
Special Compensation Allowance
Dusting Allowance
Drinking Water Allowance
Page 3 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A01232
A01233
A01234
A01235
A01236
A01237
A01238
A01239
A01240
A01241
A01242
A01243
A01244
A01245
A01246
A01247
A01248
A01249
A01250
A01251
A01252
A01253
A01254
A01255
A01256
A01257
A01258
A01259
A01260
A01261
Detailed Object
Description
Performance Evaluation Allowance
Unattractive Area Allowance
Training Allowance
Secretariat Allowance
Deputation Allowance
Design Allowance
Charge Allowance
Special Allowance
Utility Allowance for Gas
Utility Allowance For Electricity
Consolidated Travelling Allowance
Special Allowance
Adhoc Relief
Indexed House Rent Allowance
Indexed Conveyance Allowance
NAB Allowance
Judicial Allowance
Utility Allowance to Ministers/Ministers of State
Incentive Allowance
Mess Allowance
Non Practicing Allowance
Science Teaching Allowance
Anaesthesia Allowance
Hostel Superintendent Allowance
Special Adhoc Relief Allowance
RC Allowance
President/Prime Minister/Parliament House Allowance
Fuel Allowance
Ration Allowance
Constabulary Allowance
Page 4 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A01262
A01263
A01264
A01265
A01266
A01267
A01268
A01269
A01270
A0120A
A0120B
A0120C
A0120D
A0120E
A0120F
A0120G
A0120H
A0120I
A0120J
A0120K
A0120L
A0120M
A0120N
A0120P
A0120Q
A0120R
A0120S
A0120T
A01271
Detailed Object
Description
Special Relief Allowance
Research Allowance
Technical Allowance
Cash Handling Allowance
Disturbance Allowance
Warden/Boarding Allowance
Cost of Living Allowance
Basic Science Allowance
Others
Special Message Allowance
Servant Allowance
Club Allowance
Integrated Allowance
Housing Subsidy Allowance to Government Servants
Mobility Allowance
Field Allowance
Hair Cutting Allowance
Remote Area Allowance
ATS Allowance
Special Judicial Allowance
Hard Area Allowance @ 50% of running basic pay for Northern Areas
Car Allowances
Special Allowance @ 20% of Basic Pay for Secretariat Employees
Adhoc Relief - 2009
Fixed Daily Allowance
Prison Allowance
Elite Force Allowance
Education Allowance
Other Regular (Allowances excluding TA) (A01271 - 99)
Overtime Allowance
Page 5 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A01272
A01273
A01274
A01275
A01276
A01277
A01278
A01279
A01280
A01281
A01282
A01283
A01284
A01285
A01286
A01287
A01288
A01289
A01290
A01291
A02
Project PreA021
investment Analysis
Feasibility Studies
Detailed Object
Description
A01292
A01293
A01294
A01295
A01299
A02101
Night Duty Allowance

Honoraria
Medical Charges
Rest and Recreation Allowance
Outfit Allowance
Contingent Paid Staff
Leave Salary
Extra Duty Allowance
Out Station Allowance
Danger Money Allowance
Session Allowance
Field Allowance
Firewood Allowance
Motor Cycle Maintenance Allowance
Suspension Allowance
Land Revenue Collector's Allowance
Contract Allowance
Teaching Allowance
President / Governor's House Allowance
Special Allowance For Hiring Drivers to the Parliamentary Secretaries / Chairmen Standing
Committees
Screener Allowance
Diet charges
Ticketing Allowance
Road Safety Education Allowance
Others
Feasibility Studies
A02102
Consultant based Feasibility Studies
Page 6 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
A022
A03
Detailed Object
Description
Minor Object
Code
Operating Expenses A030
Description
Code
Research, Surveys and A02201

Exploratory
Operations
A02202
A02203
A02204
Fuel and Power
A03001
A031
Fees
A032
Communication
A033
Utilities
A034
Occupancy Costs
A03002
A03003
A03004
A03005
A03070
A03101
A03102
A03103
A03170
A03201
A03202
A03203
A03204
A03205
A03270
A03301
A03302
A03303
A03304
A03370
A03401
Research and Surveys
Exploratory Operation
Consultant Based Research and Surveys
Consultant Based Exploratory Operation
High Speed Diesel (HSD) Oil- Operational
High Speed Diesel (HSD) Oil - Non Operational
Furnace Oil - Operational
Furnace Oil - Non Operational
Electric Traction
Others
Bank Fees
Legal Fees
License Fee
Others
Postage and Telegraph
Telephone and Trunk Calls
Telex,Teleprinter and Fax
Electronic Communication
Courier and Pilot Service
Others
Gas
Water
Electricity
Hot and Cold Weather Charges
Others
Occupancy Cost (A03401 - A03470)
Charges
Page 7 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
A03402
A03403
A03404
A03405
A03406
A03407
A03408
A03409
A03410
A03411
A03412
A03470
A035
Operating Leases
A03501
A03502
A03503
A03504
A03506
A03570
A036
Motor Vehicles
A03601
A03602
A03603
A03670
A037
Consultancy and
Contractual Work
A03701
A03702
A03703
A03770
Rent for Office Building

Rent for Residential Building
Rent for Other Buildings
Rent other than on Building
Royalties
Rates and Taxes
Rent of Machine and Equipment
Insurance
Security
Rent of Hall for Council Meetings
Sewerage Charges/Waste Charges
Others
Operating Leases (A03501 - A03570)
Machinery and Equipment
Building
Motor Vehicles
Computers
Medical Machinery and Technical Equipment
Others
Motor Vehicles (A03601 - A03670)
Fuel
Insurance
Registration
Others
Consultancy and Contractual Work (A03701 - A03770)
Computer
Management
Government Departments
Others
Page 8 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
A038
A038
A039
Description
Code
Travel &
Transportation
Detailed Object
Description
Government Servants (A03801 - A03820)
A03801
A03802
A03803
A03804
A03805
A03806
A03807
A03808
A03809
A03810
A03811
A03820
Training - Domestic
Training - International
Other - Domestic
Other - International
Travelling Allowance
Transportation of Goods
P.O.L Charges, Aeroplanes, Helicopters, Staff Cars, Motor Cycles
Conveyance Charges
CNG Charges (Government)
Tour Expenditure State Conveyance and Motor Cars
Railway Concession Voucher
Others
Other than Government Servants (A03821 - 40)
A03821
A03822
A03823
A03824
A03825
A03826
A03827
A03828
A03829
A03840
Training-Domestic
Training - International
Other - Domestic
Other - International
Travelling Allowance
Transportation of Goods
P.O.L Charges, Aeroplanes, Helicopters, Staff Cars, Motor Cycles
Conveyance Charges
CNG Charges (Non-Govt)
Others
General (A03901 - 3971)
Stationery
Printing and Publication
Conferences / Seminars / Workshops / Symposia
Travel &
Transportation
General
A03901
A03902
A03903
Page 9 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A03904
A03905
A03906
A03907
A03908
A03909
A03910
A03911
A03912
A03913
A03914
A03915
A03916
A03917
A03918
A03919
A03920
A03921
A03922
A03923
A03924
A03925
A03926
A03927
A03928
A03929
A03930
A03931
A03932
A03933
Detailed Object
Description
Hire of Vehicles
News Papers, Periodicals and Books
Uniforms and Protective Clothing
Advertising & Publicity
Discount Given
Tax Refunds
Commission Paid
Loss on Exchange
Expenditure on Pakistani Delegations to Foreign Countries
Contribution & Subscription
Secret Service Expenditure
Payments to Government Department for Services Rendered
Essay Writing and Copyrights
Law Charges
Exhibitions, Fairs and other National Celebrations
Payment to Other for Services Rendered
Relief and Repatriation of Civilian Internees
Unforeseen Expenditures for Disaster Preparedness & Relief
Reimbursement of interest to Bank
Security of VIPs
Expenditure on Refugees, Security, Prisoners & Detainees
Subsistence Allowance to Detainees
Allied Branch of the Provincial C.I.D
Purchase of Drugs and Medicines
Expenditures on Confiscated Goods
Weight & Measures, Trade Marks and Patent Rights
Vocational and Manpower Training
Expenditure on Foreign Experts Assistance Received from Abroad
Demarcation of Pakistan-India Boundary
Services Charges
Page 10 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A03934
A03935
A03936
A03937
A03938
A03939
A03940
A03941
A03942
A03943
A03944
A03945
A03946
A03947
A03948
A03949
A03950
A03951
A03952
A03953
A03954
A03955
A03956
A03957
A03958
A03959
A03960
A03961
A03962
A03970
Detailed Object
Description
Re-imbursement of T.T Charges to Banks for Home Remittances
Depreciation Expenses
Foreign/Inland Training Course Fee
Refresher/Recurrent Courses of Pilot
Insurance of Aircrafts and Pilots
Landing/Parking Charges of Aircrafts
Unforeseen Expenditure
Expense against National Fund for Control of Drug Abuse
Cost of Other Stores
HIV/AIDS - Training Foreign
HIV/AIDS - Local Training and Meetings
HIV/AIDS - Technical Assistance
HIV/AIDS - Surveillance
HIV/AIDS - Monitoring, Research & Evaluation
HIV/AIDS - Behaviour Change communication and Advocacy
HIV/AIDS - Services for vulnerable Population
HIV/AIDS - Drugs & Medical Supplies
HIV/AIDS -Contingencies
HIV/AIDS -Operational Cost of Old Surveillance Centres
Investigation Cost
Ordnance Store
Other Store - Tear Gas/Computer , Stationary
Losses to Local Government and Entities due to Abolition of Taxes
Special Costs incurred in Performance of Government Functionaries
Special Expenditures Incurred in Executives Directives
Stipend, Incentives, Awards and Allied Expenditure
Expenditures on Foreign Delegations Arriving in Pakistan
Discount on Judicial Stamps
Discount on Non Judicial Stamps
Others
Page 11 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
A04
Major Object
Description
Employees
Retirement Benefit
Minor Object
Code
A041
Description
Code
Detailed Object
Description
A03971
A03972
A03973
A03974
A03975
A03976
A03977
A03978
A03979
A03980
A03981
A03982
A03983
Cost of State Trading Medicines

Expenditure on Diet for Patients
Monitoring/SEMIS
School Rehabilitation Program/Terms of Partnership
School Management Committee (SMC)
Public Private Partnership
Stipend to Girls Students
Free Text Books
Teachers/Managers Training
Incremental Technical Assistance Staffing
Learning Assessment/ PEACE
Capacity Building
Expenditure Tracking/Monitoring
Pension (A04101 - 4170)
A04101
A04102
A04103
A04104
A04105
A04106
A04107
A04108
A04109
A04110
A04111
Pension - Civil
Commuted Value of Pension - Civil
Gratuity - Civil
Other Pension (e.g. Family Pension)
Gratuities (e.g. Gratuity where Pension is not Mature)
Reimbursement of Medical Charges to Pensioners
Pension -Defence
Commuted Value of Pension - Defence
Gratuity - Defence
Payment of Pension Contribution of Ex-Local Fund Employees
Travelling Allowance for Retired Government Servants in Connection with Journey on
Medical Grounds
Grants to Civil-Defence
Superannuation and Retirement Allowance
Superannuation Encashment on L.P.R
Pension
A04112
A04113
A04114
Page 12 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A04115
A042
A05
Grants, Subsidies
and Write offs of
Loans / Advances /
Others
A051
A052
Others - Post
Retirement Benefits
A04116
A04170
A04201
Detailed Object
Description
30% of Minimum Pay Scale as Social Security Benefit in Lieu of Pension to Contract
Appointee
Pension Contribution (LCS/ Non LCS)
Others
Employer's Contribution to Benevolent Fund
A04202
A04203
A04220
Post Retirement Free Medical Facility

Post Retirement Travel Facility
Others
Subsidy (A05101 - A05120)
A05101
A05102
A05103
A05104
A05105
A05106
A05107
A05108
A05109
A05120
Wheat
Food
Edible oil
Fertilizer
Tubewell
Cotton
Freight Subsidy on imported cement
Subsidy on Imported Whole Gram Black
Mark-up Rate Subsidy for Spinning Industries
Others
Grants Domestic (A05201 - A05270)
To Federal Government
To Provincial Government
To District Government
To TMAs
To Financial Institution
To Non Financial Institution
Subsidies
Grants Domestic
A05201
A05202
A05203
A05204
A05205
A05206
Page 13 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
A053
A054
A06
Transfers
Detailed Object
Description
Minor Object
Code
A061
Description
Code
A05207
A05208
A05209
A05210
A05211
A05212
A05213
A05214
A05215
A05216
A05217
A05218
A05270
To Union Administration
Local Bodies
Share from Provincial Allocable Amount (District Government)
Special Grants from Provincial Retained Amounts (District Government)
Federal Funded Projects (District Government)
Special Grants from Provincial Allocable Amounts (TMAs)
Special Grants from Provincial Retained Amounts (TMAs)
Federal Funded Projects/Schemes (TMAs)
Grants to Union Administration
Financial Assistance to the Families of Civil Servants Who Expire during Service
Share from Provincial Allocable Amount (Cantonment Board)
Special Grants from Provincial Retained Amount (Cantonment Board)
To Others
Write-off of Loans and Advances (A05301 - A05320)
A05301
A05320
A05401
Government Servants
Others
Inventories Obsolescence / Slow Moving Charge
A05402
A05403
A05404
A05405
A05420
Impairment of Property, Plant and Equipment

Write off of Inventories
Loss on Disposal of Property, Plant and Equipment
Loss on Sale of Scrap
Others
Scholarships (A06101 - A06104)
A06101
A06102
A06103
Merit Scholarships
Other Scholarships
Cash Awards
Write off of Loans and

Advances
Write off / Loss of

Assets
Scholarships, Bonuses
and Other Awards
Page 14 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
A062
Description
Interest Payment
A063
Entertainments and
Gifts
A064
Other Transfer
Payments
A071
Code
A06104
Bonuses
A06201
A06202
A06270
Technical Assistance (A06201 - A06270)

Expenditures on Foreign Trainees in Pakistan
Contribution To International Agencies
Others
Entertainment & Gifts (A06301 - A06399)
Technical Assistance
A065 Public Private

Partnership
A07
Detailed Object
Description
Minor Object
Code
Interest - Domestic
Debts
A06301
Entertainments and Gifts

Other Transfer Payments (A06401 - A06470)
A06401
A06402
A06403
A06404
A06405
A06406
A06407
A06408
A06470
A06501
To Foreign Governments
Contributions/Transfers to Reserve Fund
Renewal & Replacements
Return To Government Investment
To Sugar Cess Fund
Premium under Group Term Insurance Schemes for employees of NH & MP
Transfer to Staff Benefit Fund - Railways
Premium for Railways Employees Group Insurance
Others
Grant In Aid to Sindh Education Foundation
A06502
A06503
A06504
A06505
A06506
A06507
A06599
Fellowship Program
100 Community Supported Schools
Early Learning Program
Rural Based Community School
Promotion of Private School in Rural Area
Integrated education Learning Program
Others
Permanent Debt (A07101 - 10)
Page 15 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
A07101
A07102
A07103
A07104
A07105
A07106
A07107
A07110
To Provincial Governments
To District Governments
To TMAs
To Financial Institution
To Non Financial Institutions
Sukuk
Others
A07111
A07112
A07113
A07114
A07120
To TMAs
Others
A07121
A07122
A07123
A07124
A07130
To TMAs
Others
Floating Debt (A07111-20)
Unfunded Debt (A07121 - 30)
A072
Interest - Foreign
A07201
A07202
A07203
A07204
A07205
A07210
A073
Others
A07301
Permanent Debt (A07201 - 10)

To Financial Institutions
Suppliers' Credit
Others
Other Obligations (A07301 - A07399)
Other Obligations (e.g. Depreciation and other Reserve Fund, Deposits of Income Tax Under
Section18A etc.)
Page 16 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A07302
A074 Interest / Profit on

National Savings
Schemes
A08
Loans and Advances A081
A082
A07303
A07401
Detailed Object
Description
Other payments ( e.g. Management of Loan, Interest of Commercial Banks, Loan on Food
Account)
On Loans Received by Post Office etc.
Defence Savings Certificates
A07402
A07403
A07404
A07430
A07431
A07432
A07433
A07434
A07460
Special Savings Certificates

Regular Income Certificates
Behbood Savings Certificates
Other Savings Certificates
Pensioner Benefit Accounts
Special Savings Accounts
Savings Accounts
Mahana Amdani Accounts
Other Savings Accounts
Advances To Government Servants (A08101 - A08170)
A08101
A08102
A08103
A08104
A08170
House Building Advance

Motor Car Advance
Motor Cycle/Scooter Advance
Cycle Advance
Others
Loans To Provinces (A08201 - 08210)
NWFP
Punjab
Sindh
Balochistan
Drought Emergency Relief Assistance
Federal DERA Unit(See A08701and 02)
Advances to
Government Servants
Provinces
A08201
A08202
A08203
A08204
A08205
A08206
Page 17 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
A083
Description
Code
District Govt. / TMAs
Loans to Districts/TMAs Government (A08301 - A08310)

A08301
A08302
A08303
A08304
A08310
A084
A085
A086
Loans to Financial
Institutions
A087
A08401
A08499
Loans to Financial Institutions

Others
Loans to Financial Institutions (A08501 - A08599)
A08501
A08599
Loans to Non-Financial Institutions

Other
Loans to Private Sector (A08601 - A08670)
Private Sector
Others
DERA Loans (A08701 - A08799)
Loans to NonFinancial Institutions
Loans to Others
Drought Emergency
Relief Assistance
A08701
A08702
A08703
A08704
A08705
A08706
A08707
Expenditures on
Acquiring of
Physical Assets
A091
Purchase of Building
NWFP
Punjab
Sindh
Balochistan
Others
Loans to Financial Institutions (A08401 - A08499)
A08601
A08670
A09
Detailed Object
Description
Minor Object
Code
Federal DERA Unit

Drought Emergency Relief Assistence (Provincial) - Blocked
NWFP
Punjab
Sindh
Balochistan
Others (FATA, FANA, AJK)
Purchase of Building and Structures (A09101 - A09170)
Page 18 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
A09101
A09102
A09103
A09104
A09170
A092
Computer Equipment
A09201
A09202
A09203
A093
A094
Commodity Purchases
(Cost of State Trading)
Detailed Object
Description
Land and Buildings
Land and Buildings - Residential Buildings
Land and Buildings - Office Buildings
Buildings and Structures - Others
Others
Computer Equipment (A09201 - A09299)
Hardware
Software
I.T. Equipment
Commodity Purchases(A09301-A09370)
A09301
A09302
A09303
A09304
A09305
A09306
A09307
A09370
Food (Sugar)
Fertilizer
Coal
Cost of State Trading-Food (Wheat)
Cost of State Trading-Food (Rice)
Cost of State Trading-Others
Provincial Judicial Stamps
Others
Other Stores and Stocks (A09401-A09470)
A09401
A09402
A09403
A09404
A09405
A09406
A09407
A09408
Medical Stores
Newsprint
Tractors
Medical and Laboratory Equipment
Workshop Equipment
Storage and Carrying Receptacles
Specific Consumables
Generic Consumables
Other Stores and

Stocks
Page 19 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
A095
A096
A097
A098
A10
Principal
Repayments of
Loans
Detailed Object
Description
Minor Object
Code
A101
Description
Code
A09409
A09410
A09411
A09412
A09413
A09414
A09470
Medical Stock
Life saving Medical Supplies
General Utility Chemicals
Specific Utility Chemicals
Drapery, Fabrics, Clothing and allied material
Insecticides
Others
Purchase of Transport (A09501-A09599)
A09501
A09502
A09503
Purchase of Transport
Diplomatic Cars
Others
Purchase of Plant and Machinery (A09601-A09699)
A09601
A09602
A09603
A09604
Purchase of Plant and Machinery

Cold Storage Equipment
Signalling System
Railways Rolling Stock
Purchase of Furniture and Fixture (A09701-A09799)
A09701
A09702
Purchase of Furniture & Fixture

Unkept Furnishings
Purchase of Other Assets (A09801-A09899)
A09801
A09802
A09899
Purchase of Live stocks

Others
Others
Purchase of Transport
Purchase of Plant &

Machinery
Purchase of Furniture
& Fixture
Purchase of Other
Assets
Loans - Domestic
Principal Repayment (A10101-A10170)
Page 20 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
A102
A103
Description
Code
A10101
A10102
A10103
A10104
A10105
A10106
A10107
A10108
A10109
A10110
A10111
A10112
A10113
A10114
A10170
Domestic Direct
To TMAs
Federal Investment Bonds
Foreign Exchange Bearer Certificates
US Dollar Bearer Certificates
Foreign Currency Bearer Certificates
Special US Dollar Bonds
Pakistan Investment Bonds
Sukuk
To Others
Repayment Of Foreign Loans (A10201-A10270)
A10201
A10202
A10203
A10204
A10205
A10270
Foreign Direct
To Non-Financial Institutions
Suppliers' Credit
To Others
Other Repayments (A10301-A10399)
A10301
Other Repayments
Principal Repayment
of Loans - Foreign
Principal Repayment
of Loans - Others
(NES)
Page 21 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
A104
A11
Investments
A111
A112
Description
Code
Principal Repayment
of Loans - Floating
Debt
Repayment Of Floating Debts (A10401-A10499)
A10401
A10402
A10403
A10404
Prize Bonds
Treasury Bills
Ways and Means Advances
Cash Credit Accommodation
Domestic Investments (A11101-A11170)
A11101
A11102
A11170
To Non-Financial Institutions
To Others
Foreign Investments (A11201-A11270)
Contribution to International Financial Institution
To Others
Other Investments (A11301-A11399)
Others
Roads, Highways and Bridges (A12101-A12199)
Investment - Domestic
Investment - Foreign
A11201
A11202
A11203
A11270
A113
Investment - Others
A121
Roads, Highways and

Bridges
A11301
A12
Civil Works
A12101
A12102
A12103
A12104
A12106
A122
Detailed Object
Description
Irrigation Works
A12201
A12202
Highways
Other Roads
Bridges of National Importance
Other Bridges
Track Work and Infrastructure
Irrigation works (A12201-A12270)
Main Canals
Feeder Canals
Page 22 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
A123
A124
A125
Description
Code
A12203
A12204
A12105
A12270
Tertiary and Other Subsidiary Links

Agricultural Produce Carrying Equipment
Transport Stands and Terminals
Others
Embankments and Drainage Works (A12301-A12370)
A12301
A12302
A12303
A12370
Main Embankment
Miscellaneous Embankment
Drainage
Others
Building and Structures (A12401-A12470)
A12401
A12402
A12403
A12404
A12405
A12470
Office Buildings
Residential Buildings
Other Buildings
Structures
Electrification Plumbing and Other Infrastructure
Others - Civil Works Construction of Building & Structure
Other Works (A12501-A12599)
Works - Urban
Works - Rural
Telecommunication Works (A12601-A12620)
Embankments and
Drainage Works
Building and
Structures
Other Works
A12501
A12502
A126
Detailed Object
Description
Telecommunication
Works
A12601
A12602
A12603
A12604
A12605
A12606
A12607
Lines And Wires

Apparatus and Plants
Share in Factories
Stores
Construction of Lines and Wires (Telegraph)
Construction of Lines and Wires (Telephone)
Construction of Lines and Wires (Radio)
Page 23 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
A127
A13
Repairs and
Maintenance
Detailed Object
Description
Minor Object
Code
A130
A131
Description
Code
A12608
A12609
A12610
A12620
Construction of Apparatus and Plants (Telegraph)

Construction of Apparatus and Plants (Telephone)
Construction of Apparatus and Plants (Radio)
Others
DERA Works (A12701-A12799)
A12701
A12702
A12703
A12704
Works
Goods & Commodities
Consultant Services & Training
Incremental Operational Cost (Establishment Charges)
Transport (A13001 - A13099)
A13001
A13002
A13003
A13004
Transport
Locomotives
Railways Coaches and Carriages
Railways Wagons
Machinery and Equipment (A13101 - A13199)
A13101
A13199
Machinery and Equipment

Repair & Maintenance of Others
Furniture and Fixture (A13201 - A13299)
A13201
Drought Emergency
Relief Assistance
Transport
Machinery and
Equipment
A132
A133
Building and
Structures
Building and Structures (A13301 - A13370)

A13301
A13302
A13303
A13304
A13370
Office Buildings
Other Buildings
Structures
Others - Repair and Maintenance of Building and Structures
Page 24 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
A134
Description
Code
Irrigation
A13401
A13402
A13403
A13470
A135
A136
A137
A138
A139
Embankments and
Drainage
Irrigation (A13401-A13470)
Main Canals
Feeder Canals
Tertiary and Other Subsidiary Links
Others
Embankments and Drainage (A13501-A13570)
A13501
A13502
A13503
A13570
Main Embankment
Miscellaneous Embankment
Drainage
Others
Roads, Highways and Bridges (A13601 - A13699)
A13601
A13602
A13603
A13604
A13305
A13605
A13606
Highways
Other Roads
Bridges of National Importance
Other Bridges
Works - Urban and Rural / Water Supply/ Electrification
Transport Stands and Terminals
Railways Track
Computer Equipment (A13701 - A13799)
A13701
A13702
A13703
Hardware
Software
IT Equipment
A13801
General (A13801 - A13899)

Maintenance of Gardens
Telecommunication Works (A13901 - A13920)
A13901
Lines And Wires - Repairs
Roads, Highways and

Bridges
Computer Equipment
General
Telecommunication
Works
Page 25 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
A14
Major Object
Description
Suspense and
Clearing
Minor Object
Code
A141
Description
Miscellaneous
Schemes
A151 Citizen Community

Board (Check with
District Govt)
Detailed Object
Description
A13902
A13903
A13904
A13905
A13906
A13907
A13908
A13920
Apparatus and Plants

Repairs and Maintenance of Lines and Wires (Telegraph)
Repairs and Maintenance of Lines and Wires (Telephone)
Repairs and Maintenance of Lines and Wires (Radio)
Repairs and Maintenance of Apparatus & Plants (Telegraph)
Repairs and Maintenance of Apparatus & Plants (Telephone)
Repairs and Maintenance of Apparatus & Plants (Radio)
Others - Repair
Suspense And Clearing (A14101 - A14199)
A14101
A14201
A14201
A14201
A14201
A15101
Recovery of Expenditure Suspense

Suspense (Irrigation).
Suspense (Highway).
Suspense (Building).
Suspense (P.H.E.).
Citizen Community Board Current
A15102
A15103
A15104
A15105
A15106
A15199
On going Schemes Citizen Community Board

On going Schemes ADP (Current year)
On going Schemes ADP (Previous year)
On going Schemes CM Grant
On going Schemes (Office Complex) NB funds
Others
Recovery of
Expenditures
A142 P.W. Suspense
A15
Code
Tax Receipts
Non - Tax Receipts
Page 26 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
C01
Major Object
Description
Income from
Property and
Enterprise
Detailed Object
Description
Minor Object
Code
C010
C011
Description
Profits
Code
C01001
Railway
C01002
C01003
C01004
C01005
C01006
C01007
C01008
C01009
C01010
C01070
Pakistan Post Office

Irrigation
Opium
Salt
Electricity
State Trading
Pakistan Telecommunication Authority
Balochistan Mining Enterprise
Trans Balochistan Enterprise
Others
State Trading Wheat (C01101 - 10)
Sale Proceeds of Wheat
Federal Subsidy on Wheat
Provincial Subsidy on Wheat
Recoveries of Incidentals Charges
Wheat Receipts - Others
State Trading Fertilizer (C01111 - 20)
Sale Proceeds of Fertilizer
Federal Subsidy on Fertilizer
Provincial Subsidy on Fertilizer
Other Receipts
State Trading Medical Stores (C01121 - 40)
Sale Proceeds of Medical Stores
Federal Subsidy on Medical Stores
Provincial Subsidy on Medical Stores
Recoveries of Incidentals on Supply of Medical Stores to Federal Government
State Trading Schemes

C01101
C01102
C01103
C01104
C01105
C01111
C01112
C01113
C01114
C01115
C01121
C01122
C01123
C01124
Page 27 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
C01125
C01141
C01142
C01143
C01144
C01145
C01161
C01170
C01171
C01172
C012
Interest on Loans and

Advances to Provinces
Medical Stores other Receipts

State Trading Coal Stores (C01141 - 60)
Sale Proceeds of Coal
Federal Subsidy on Coal
Provincial Subsidy on Coal
Coal Receipts - Other
State Trading Diplomatic Cars (C01161 - 70)
Sale Proceeds of Diplomatic Cars
Others
State Trading Others (C01171 - 90)
Sale Proceeds of Others
Sale Proceeds of Others-Tractors
Interest Domestic Loans (C01201 - 04)
C01201
C01202
C01203
C01204
Punjab
Sindh
NWFP
Balochistan
C01205
C01206
C01207
C01208
Punjab
Sindh
NWFP
Balochistan
C01209
C01210
C01211
C01212
Punjab
Sindh
NWFP
Balochistan
Interest Foreign Loans (C01205 - 08)
Interest US-Aid Local Currency Loans (C01209 -12)
Page 28 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
Interest German Loans (C01213 - C01299)

C01213
C01214
C01215
C01216
C013
Interest on Loans to
District Government /
TMAs
Punjab
Sindh
NWFP
Balochistan
Interest Domestic Loan (C01301 - 10)
C01301
C01302
C01303
C01304
C01305
C01306
C01307
C01308
C01309
C01310
C013aa
C01311
C01312
C01313
C01314
C01315
C01316
C01317
C01318
C01319
C01320
Karachi Shipyard and Engineering Works Limited

Multan Hospital Multan
Security Printing Corporation of Pakistan
Ghee Corporation of Pakistan
Rice Export Corporation of Pakistan
Cotton Export Corporation
Municipal Committees / Corporation / District Councils
Mari Gas Company
Interest on Cash Loans
Sui Northern Gas Pipe Lines Ltd.
Karachi Electricity Supply Corporation
Interest Foreign Loan (C01311 - 30)
Karachi Port Trust
National Shipping Corporation
Karachi Development Authority
Karachi Electric Supply Corporation
Suigas Transmission Company Ltd.
Pakistan International Airline
Karachi Shipyard & Engineering Works Ltd.
Port Qasim Authority
Oil And Gas Development Corporation
Indus Gas
Page 29 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
C014
Description
Code
Detailed Object
Description
C01321
C01322
C01323
C01324
C01325
C01326
C01327
C01328
C01329
C01330
C01399
Hyderabad Development Authority

Sui Northern Gas Pipeline Ltd.
Pakistan Television Corporation
Pakistan Energy Commission
Civil Aviation Authority
Mari Gas Company
Rice Export Corporation of Pakistan
Interest 0n Foreign Loan
Capital Development Authority
National Highway Authority
Others
C01401
C01402
C01403
C01404
C01405
C01410
Industrial Development Bank of Pakistan

Investment Corporation of Pakistan
House Building Finance Corporation
Cooperative Bank Gilgit
Equity Participation Fund (EPF)
Others
Interest Foreign Loans (C01411 - 20)
Agricultural Bank of Pakistan
Pakistan Industrial Credit and Investment Corporation
Industrial Development Bank of Pakistan
National Development Finance Corporation
Bankers Equity
Others
Interest on Loans &

Advances to Financial
Institutions
C01411
C01412
C01413
C01414
C01415
C01420
Page 30 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
C015
Description
Code
Interest on Loans and

Advances to NonFinancial Institutions
Detailed Object
Description
C01501
C01502
C01503
C01504
C01505
C01506
C01507
C01508
C01509
C01510
C01511
C01512
C01513
C01514
C01515
C01516
C01517
C01516
C01517
C01518
C01519
C01520
C01521
C01522
C01523
WAPDA Water Wing

WAPDA Power Wing
National Fertilizer Corporation of Pakistan
Fauji Fertilizer Corporation
State Cement Corporation of Pakistan
Pakistan Industrial Development Corporation
Pakistan Automobile Corporation
State Engineering Corporation
Federal Chemical and Ceramic Corporation
POF WAH
Pakistan Steel
Pakistan Railway
Pakistan Mineral Development Corporation
National Press Trust
Shaheen Foundation (PAF)
Mechanized Construction Pakistan Limited
Oil and Gas Regulatory Authority
Interest Foreign Loan (C01516 - 99)
WAPDA Water Wing
WAPDA Power Wing
National Fertilizer Corporation of Pakistan
Fauji Fertilizer Corporation
State Cement Corporation of Pakistan
Pakistan Industrial Development Corporation
Pakistan Automobile Corporation
State Engineering Corporation
Page 31 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
C016
C017
Description
Code
Detailed Object
Description
C01524
C01525
C01526
C01527
C01528
C01551
C01599
Federal Chemical and Ceramic Corporation

POF WAH
Pakistan Steel
Pakistan Railway
Pakistan Mineral Development Corporation
Return
Others
Interest on Loans & Advances to Government Servants (C01601 - 10)
C01601
C01602
C01603
C01604
C01605

Motor Car Advance
Motor Cycle/Scooter Advance
Cycle Advance
Others
Interest on Loans & Advances - Others (C01701 -C01710)
C01701
C01702
C01703
C01704
Domestic Loans to Azad Kashmir Government

Foreign Loan to Azad Kashmir Government
Interest Regimental Loan
Interest Accrued on Retained Funds on Account of Sale Proceeds of Special US Dollar Bonds
by Banks/NBFIs
Taccavi Loan to Cultivators
Land Improvement Act 1883
Loan to Agricultural Loan Act 1958
Interest Received from Commercial Department (C01730 - C01740)
Interest on Cash Loans
Interest on Foreign Loans
Others
Interest on Loans &

Advances to
Government Servants
Interest on Loan &

Advances - Others
C01705
C01706
C01707
C01730
C01731
C01799
Page 32 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
C018
Description
Code
Interest on Loan Others
Income on Loans - Others (C01801 - C01850)

C01801
C01802
C01803
C01804
C01805
C01806
C01807
C01808
C01809
C01810
C01811
C01812
C01813
C01814
C01815
C01816
C01817
C01818
C01819
C01820
C01821
C01822
C01823
C01824
C019
Detailed Object
Description
Dividends
C01901
C01902
Interest -Pakistan Post Office Department

Interest on Arrears of Revenue
Interest realized on Investment of Cash Balances
Return WAPDA Power Wing
Interest German Counterpart Fund - WAPDA Power Wing
Interest OPEC Special Loan -WAPDA Power Wing
Interest on Loans and Advances - Others
Penal Interest Recovered from Assesses of the Income Tax under Section 53 of Income Tax
Ordinance 1979
Interest on UN Bonds Issue
Interest on Late Payment of Government Dues
Interest on Sale of Food Grains
Interest on Sale of Fertilizer
Percentage on Servicing of Foreign Loan and Credits
Interest on undistributed Pension Paid by NBP
Interest on Investment of GP Fund
Interest - Pakistan T&T Department
Interest - Taccavi Loans to Zamindars
Taccavi Loans to Zamindars in Gilgit District
Taccavi Loans to Zamindars in Balthistan District
Interest on Debt recovered from Foreign Governments
Interest German Counterpart Fund
Interest - OPEC Special Loans
Gains on Pakistan Investment Bonds
Foreign Currency Bonds (SWAP)
Dividends (C01901 - C01930)
Dividends from Government Investments (Financial Institutions)
Dividends from Government Investments (Non Financial Institutions)
Page 33 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Description
Code
C01903
C02
Detailed Object
Description
Minor Object
Code
Receipts from Civil C021

Administration and
Other Functions
General
Administration
Receipts - Organs of
State
Others
General Administration Receipts - Organs of State (C02101 - 2104)
C02101
C02102
C02103
C02104
C02105
C02106
C02107
C02108
C02109
C02110
C02111
C02112
C02113
C02114
C02115
C02116
C02117
C02118
C02119
C02120
C02121
C02122
Organs of State - Examination Fee Realized by Public Service Commission

Organs of State - Receipt realized by Selection Divisional Boards for Recruitment in
Secretariat Department
Organs of State - Recoveries of Overpayments
Organs of State - Collection of Payments for Services Rendered
Organs of Merged State of Dir, Chitral, Swat (C02105 - 35)
Industries
Provincial Excise
Stamps
Forest
Registration
Motor Vehicle Act
Other Taxes and Duties
Tolls on Road
Administration of Justice
Jail and Convict Settlements
Police
Educational Institutes
Health
Agriculture
Veterinary
Cooperation
Industries
Mines, Oilfield & Minerals
Page 34 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
Detailed Object
Description
C02123
C02124
C02125
C02135
Public Works Department

Recoveries of Overpayments
Collection of Payment for Services Rendered
Others
Organs of State - Frontier Regions (C02136 - 65)
C02136
C02137
C02138
C02139
C02140
C02141
C02142
C02143
C02144
C02145
C02146
C02147
C02148
C02149
C02150
C02151
C02152
C02153
C02154
C02155
C02156
C02157
Land Revenue
Provincial Excise
Stamps
Forest
Registration
Motor Vehicle Act
Other Taxes and Duties
Toll Fees on Khyber Road
Administration of Justice
Jail and Convict Settlements
Police
Educational Institutes
Health
Agriculture
Veterinary
Cooperation
Industries
Public Works Department
Taxes on Agricultural Income
Collection of Payment for Service Rendered
Receipts of Chartered Flights
C021 General
Administration
Receipts - Organs of
State
Page 35 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
C02199
C022
General
Administration
Receipts - Fiscal
Administration
Others
Receipts of Fiscal Administration - Audit (C02201 - 10)
C02201
C02202
C02203
C02204
C02205
C02206
C02211
C02212
C02213
C02214
C02215
C02216
Private Organization
Public Sector Organizations
Government Organizations
Collection of Payment for Services Rendered
Audit Other
Receipts of Fiscal Administration - Currency (C02211 - 30)
Share of Surplus Profits of the State Bank of Pakistan
Dividends on Government Shares in State Bank of Pakistan
Dividends on Government Shares in the Security Printing Corporation
Royalty on Quaid-e-Azam Centenary - Gold and Silver Commemorative Coins
Royalty on Allama Iqbal - Gold and Silver Commemorative Coins
Royalty on Islamic Summit Minar Inauguration - Gold and Silver Commemorative Coins
C02217
C02218
C02219
C02220
Royalty on Gold and Silver W.W.F Conservation Coins

Value of Quaid-e-Azam Gold and Silver Commemorative Coins
Value of Allama Iqbal Gold and Silver Commemorative coins
Value of Islamic Summit Minar inauguration Gold and Silver Commemorative Coins
C02221
C02222
C02223
C02224
C02225
C02226
Value of Gold and Silver W.W.F Conservation Coins

Value of Allama Iqbal Centenary Commemorative Coins
Value of Old Currency Notes Assumed to be no Longer in Circulation
Value of Unclaimed Currency Notes
Fines and Forfeitures under the Foreign Exchange Regulation Act
Currency - Others
Page 36 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C02227
C02231
C02232
C02233
C02234
C02241
C02242
C02243
C02244
C02245
C02251
C023
General
Administration
Receipts - Economic
Regulation
C02301
C02302
C02303
C02304
C02305
C02306
C02307
C02308
Detailed Object
Description
Penalty Imposed by State Bank of Pakistan on National Bank of Pakistan against unlawful
retention of Government Receipts
Receipts of Fiscal Administration - Mint (C02231 - 40)
Fee for Mintage of Foreign Coins Act
Profit from Circulation of Small Coins
Assay Fees
Others
Receipts in Aid of Superannuation (C02241 - 50)
Contribution of Pension and Gratuities
Receipt under Federal Government (B1& 2) Provident Fund Rules
Others
Fiscal Administration-Receipts-in-Aid of Superannuation -Share of Pension Liability recovered
from Local Bodies for Provincialised College / Schools
Fiscal Administration-Receipts-in-Aid of Superannuation -Receipts of undisbursed Pension
Deposited by National Bank of Pakistan
Fiscal Administration - Receipts- In- Aid of Superannuation contribution of Pension & Gratuity
-Defence
Economic Regulation (C02301 - C02370)
Fee for Deposits and Registration of Trade Marks

Fee Realized under the Insurance Act, 1938
Patent Fees
Receipts under the Companies Ordinance, 1984
Federal Fees for Weights and Measures
Receipt under the Weights and Measures and Trade Employees Act
Receipts under the Securities & Exchange Ordinance, 1969
Receipts under Anti-Dumping Duties Ordinance, 2000
Page 37 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
C02370
C024
C025
General
Administration
Receipts - Statistics
Statistics (C02401 - C02470)
C02401
C02470
Sale of Census Publication

Others
Defense Service Effective (C02501 - 20)
C02501
C02502
C02503
C02504
C02505
C02506
C02507
C02508
C02509
C02510
C02511
C02512
C02513
C02514
C02520
Fighting Forces
Administrative Services
Military Farms
General Headquarters
Purchase & Sale of Stores Equipment and Animals
Transportation, Conservancy, Hot Weather Establishment and Others
Other Services of Armed Forces
Military Engineering Services
Auxiliary and Territorial Forces
Air Force
Pakistan Navy (including Stores and Works)
Ordnance & Clothing Factories
Procurement, Research & Product Development
Receipts on Certain Measures of Inter-Services Nature
Others
Defense Service Non-Effective (C02521 - 30)
Army Receipts
Air Force Receipts
Pakistan Navy Receipts
Others
Justice (C02601 - 20)
Defence Services
Receipts
C02521
C02522
C02523
C02530
C026
Law and Order

Receipts
Others
Page 38 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C02601
C02602
C02603
C02604
C02605
C02606
C02607
C02608
C02609
C02610
C02611
C02612
C02613
C02621
C02622
C02623
C02624
C02625
C02631
C02632
C02633
C02634
C02635
C02636
C02637
C02638
C02639
C02640
Detailed Object
Description
Sale Proceeds of Unclaimed and Escheated Property
Court Fees Realized in Cash
General Fees Realized in Cash
General Fees, Fines and Forfeitures
Leadership and Mukhtarship Examination Fees
Receipt of the Supreme Court
Receipt of the Official Assignee
Receipt of the Official Receiver
Receipt of the Official Record room
Collection of the Payments
Collection of the Payments of Services Rendered
Others
Frontier Watch and Ward (C02621 - 30)
Frontier Constabulary and Militia Receipts
Receipt in Northern Areas
Federally Administered Tribal Areas
Others
Police Department Receipts (C02631 - 45)
Police Supplied to Railway
Police Supplied to Federal Government
Police Supplied to Municipalities, Cantonments
Police Supplied to Public Departments, Private Companies and Persons
Receipts Realised under the Arms Act
Fees, Fines and Forfeitures
Motor Driving License
Traffic Fines
Police Land Receipts
Page 39 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C02641
C02642
C02643
C02644
C02645
C02646
C02647
C02648
C02649
C02650
C02656
C02657
C02658
C02659
C02660
C02661
C02666
C02667
C02668
C02669
C02676
C02677
C027
Community Services
Receipts
C02701
C02702
C02703
Detailed Object
Description
Collection of Payments for Services Rendered
Others
Receipts of Provincial Public Safety Commission
Receipts of District Public Safety Commission
Provincial Police Complaint Authority
Provincial Border Force (C02646 - 55)
Cash Receipt under Arms Act
Fees, Fines and Forfeitures
Others
Jails (C02656 - 65)
Sale Proceeds of Articles Manufactured in Jail
Value of Supplies Made by Factory Department to Maintenance Department in Jail
Income from Hired Convicts
Others
Civil Defense (C02666 - 99)
Ordinary Receipts
Reimbursement by Federal Government
Fines Realization
Others
Sale Proceeds of Unclaimed and Escheated Property
Other Receipts
Works - Building (C02701 - 10)
Building Rent
Receipts from Workshops and Rent of Equipment
Recoveries of Expenditure
Page 40 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C02704
C02705
C02706
C02711
C02712
C02713
C02714
C02715
C02716
C02717
C02718
C02719
C02721
C02722
C02723
C02724
C02725
C02726
C02731
C02732
C02733
C02734
C02735
C02741
C02742
C02743
Detailed Object
Description
Others
Works - Communications (C02711 - 20)
Building Rent
Tolls on Roads and Bridges
Others
Fee for use of Right of Way (ROW) for laying Cables/Pipelines etc. along the ROW of all
Provincial Roads
Taxes on Roads and Bridges
Receipt from Workshops
Public Health (C02721 - 30)
Sale Proceeds of Sera and Vaccines
Contributions
Income from Endowments
Others
Scientific Research and Survey (C02731 - 40)
Survey of Pakistan
Others
Receipts of Pakistan Technology Board (PTB)
Receipt of Pakistan National Centre
Fire Services
Others-Citizen Community Board
Page 41 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C02744
C028
Social Services
C02801
C02802
C02803
C02804
C02805
C02806
C02807
C02808
C02809
C02810
C02811
C02812
C02813
C02814
C02815
C02816
C02817
C02818
C02819
C02820
C02821
C02822
C02823
C02824
C02851
C02852
C02853
Detailed Object
Description
Registration Fee of Citizen Community Court
Education (C02801 - 20)
Fees Government University Art Colleges
Fees Government University Professional Art Colleges
Fees Government Secondary (including Intermediate Classes) School
Fees Government Primary School
Fines under Sindh Primary Education Act 1947
Recoveries from Local Bodies for Primary Education
Fees and Other Receipts, Government Special Schools
Receipt of Technical and Commercial Institutes
Contributions
Education - General Income from Endowments
Education - General Cess Fund
Education - General Hostel Fees
Education - General Admission Fees
Education - General Recoveries of Overpayments
Education - General Collection of Payments for Services rendered
Archaeology
Receipts from Museums
Education - Others
Receipts from Boys Secondary Schools
Receipts from Girls Secondary Schools
Receipts from Boys Primary Schools
Receipts from Girls Primary Schools
Receipts from Archives
Receipts from Libraries
Health (C02851 - 99)
Health - Medical Colleges
Health - Dental Colleges
Health Schools
Page 42 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
C029
Description
Code
Detailed Object
Description
C02854
C02855
C02856
C02857
C02858
C02859
C02860
C02861
Health - Medical Schools

Health - Sale of Outdoor Tickets
Health - Recoveries of Diet Charges
Health - Rooms Rent
Health - Government share of Fees realized by Doctors from Patients
Health - Mental Hospital Receipts
Sale of Medicines and Vaccines
Health Contributions from Local Bodies on account of Salaries of District Medical Officers
C02862
C02863
C02864
Health Contributions from Local Bodies for the maintenance of Health Centres
Health Contributions by Federal Government for Fatima Jinnah Medical College for Women
maintenance of Health Centres
Health Contributions by Federal Government for reservation of beds in T.B. Sanatorium Samli
C02865
C02866
C02867
C02868
C02869
C02870
Health other Contributions

Health recoveries of Overpayments
Health - Collection of Payments for Services rendered
Health fees for Chemical Examination
Health fees for Medical Examination
Health Fees realized on account of Registration of Private, Clinics, Laboratories, X Ray Clinics
C02871
C02872
C02873
C02874
C02875
Health other Receipts

Fees realised on account of Birth and Death Certificates
Fees realised on account of Anti-Rabic Treatment
Income from Endowments
Health - Hospital Receipts
Manpower Management (C02901 - 30)
C02901
C02902
Emigration Fees
Fees for Registration of Trade Union under Act, 1926
Social Services
Miscellaneous
Page 43 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C02903
C02904
C02905
C02906
C02930
C02931
C02932
C02933
C02934
C02935
C02950
C02951
C02952
C02953
C02954
C02955
C02970
C02971
C03
Miscellaneous
Receipts
C031
Economic Services
Receipts - Food &
Agriculture
C03101
C03102
C03103
C03104
C03116
Detailed Object
Description
Receipts of the Manpower and Employment Organization
Receipts under the Factories Act, 1940
Receipts under the West Pakistan Ordinance, 1969
Registration and other Fees from Pakistanis Working Abroad
Others
Housing and Physical Planning (C02931 - 50)
Sale of Plots
Sale of Building
Income from Satellite Town Scheme
Others
Social Security and Social Welfare Measures (C02951 - 70)
Receipts under the Wild Birds & Wild Animals Protection Act
Fee for NOC to Wildlife Traders
Penalties under NWFP Consumer Protection Act 1997
Penalties under Punjab Consumer Protection Act 2005
Others
Refugees Relief Measures (C02971 - 90)
Receipts of Afghan Refugees
Food (C03101 - 15)
Receipts of the Federal Food Departments

Others
Agriculture (C03116 - 50)
Agriculture Receipts
Page 44 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03117
C03118
C03119
C03120
C03121
C03122
C03123
C03124
C03125
C03126
C03127
C03128
C03129
C03130
C03131
C03132
C03133
C03134
C03135
C03136
C03137
C03199
C032
Economic Services
Receipts - Fisheries &
Animal Husbandry
C03201
C03202
C03203
Detailed Object
Description
Receipts from Experimental Farms
Receipts from Agriculture / Seed Farms
Receipts from District Farms
Receipts from Agriculture/Engineering/Machinery Maintenance Farms
Receipts from Boring Operation
Receipts from Research Operation
Receipts from Plant Protection Operation
Receipts from Soil Conservation and Operation
Receipt of Zoo
Fees Other than Cotton Fee under Cotton Control Ordinance
Agriculture College & School Fees
Grants by the Agricultural Research Council and the Central Cotton Committee
Receipt from Karkhana Alat-e-Zarae
Agricultural Receipts from Government Gardens
Agricultural Receipts from Station Gardens
Agriculture-Receipts of Arrears from Ex-Commission Agents on Account of Sale of Cotton
Seeds and Fertilizer
Agriculture Receipts from on Farm Management Project
Agriculture-Recoveries of Overpayments
Agriculture Others
Hire Charges of Tractors/Lower Land Levelling Equipment
Others
Fisheries (C03201 - 20)
Ordinary Receipts
Grants made by the Agriculture Research Council
Page 45 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03204
C03205
C03221
C03222
C03223
C03224
C03225
C03226
C03227
C03228
C03229
C03230
C03231
C033
Economic Services
Receipts - Forests
Detailed Object
Description
Others
Animal Husbandry (C03221 - 50)
Veterinary College and School Fees
Grants Made by the Agriculture Research Council
Receipts from Livestock Farms
Receipts from Broiler Farms
Receipts from Research Institute
Receipts from Transferred Agricultural Farms
Insemination Fees
Receipts from Biological Section
Others
Forests (C03301 - C03370)
C03301
Timber and other Produce Removed from the Forest by Government Agencies -Timber
C03302
C03306
Timber and other Produce Removed from the Forest by Government Agencies-Firewood and
Charcoal
Timber and other Produce removed from the Forest by Government -Brushwood, Chips and
Stumps
Timber and other Produce Removed from the Forest by Government-Rosin
Timber and other Produce Removed from the Forest by Government-Planting Stump, Seeds,
Mazri, Palm, Grass other than Fodder etc.
Timber and other Produce Removed from the Forest by Government-Sericulture Receipts
C03307
Timber and other Produce Removed from the Forest by Consumer or Purchasers-Timber
C03303
C03304
C03305
Page 46 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03308
C03309
C03310
C03311
C03312
C03313
C03314
C03315
C03316
C03317
C03318
C03319
C03320
C03321
C03322
C03323
C03324
C03325
C03326
C03327
C03328
C03329
C03330
Detailed Object
Description
Timber and other Produce Removed from the Forest by Consumer or Purchasers-Firewood
and Charcoal
Timber and other Produce Removed from the Forest by Consumer or Purchasers-Brush wood,
Chips and Stumps
Timber and other Produce Removed from the Forest by Consumer or Purchasers-Grazing &
Fodder Grass
Timber and other Produce Removed from the Forest by Consumer or Purchasers-Honey,
Herbs and Medicinal Plants
Timber and other Produce Removed from the Forest by Consumer or Purchasers-For Plants
,Stumps ,Seeds Mazri, Palm, Grass other than Fodder etc.
Drift and Waif Wood and Confiscated Forest Produce -Driftwood
Drift and Waif Wood and Confiscated Forest Produce -Sale of Confiscated Forest Produce
Revenue from Forests not Managed by Government
Revenue from Forests not Managed by Government -Duty on Transport of Timber from Forest
and Road Developments
Jallo Rosin Factory - Sale of Rosin
Jallo Rosin Factory - Sale of Turpentine
Jallo Rosin Factory - Sale of Stores
Jallo Rosin Factory - Other Factory Receipts
Fines and Forfeitures (except Fines by Court)
Compensation under Forest Act including Fines by Courts
Lease Rent from Temporary Cultivation
Hire Charges of Bulldozers and Other Machinery
Recovery of Water Rates
Rent of Buildings, Shops, Lands and Watermills
Receipts under Wild Birds and Wild Animals Protection Act
Receipts on Account of Tree Cess
Page 47 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
C03370
C034
Economic Services
Receipts Cooperation,
Irrigation &
Embankment Drainage - Works
Other Receipts
Cooperation (C03401 - 30)
C03401
C03402
C03403
C03461
C03462
C03463
C03464
C03465
C03466
Audit fees
Income from Pak-German Demonstration Farm
Recoveries from other Provincial Governments on Account of Training in Cooperative
Training Institutes
Other
Irrigation Works (C03431 - 60)
Direct Receipts on Account of Water Rates
Direct Receipts on Account of Sale of Water
Recoveries of Expenditures
Others
Tolls on Barrages
Embankments and Drainage Works (C03461 - 99)
Direct Receipts on Account of Sale of Water
Direct Receipts on Account of Sale of Hill Torrents
Recoveries of Expenditures
Other
Receipts from Canal Side Plantations of the Forestry Wing of Irrigation and Power Department
C03467
Timber & Other Produce Removed from Canal Side Plantation by Government Agency
C03404
C03405
C03406
C03431
C03432
C03433
C03434
C03435
Page 48 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
C035
Description
Code
Detailed Object
Description
C03468
C03469
C03470
C03471
C03472
Timber Removed by Government Agency

Fire Wood & Charcoal Removed by Government Agency
Brushwood, Chips & Stumps Removed by Government
Planting Stumps, Seed, Mazri etc. Removed by Government Agency
Timber & Other Produce Removed from Canal Side Plantation by Consumers & Purchasers
C03473
C03474
C03476
C03477
C03478
C03479
C03480
C03481
C03482
Timber Removed by Consumers & Purchasers

Fire Wood Removed by Consumers & Purchasers
Grazing & Fodder Grass Removed by Consumers & Purchasers
Others Minor Produce Removed by Consumers & Purchasers
Others - Canal Side Plantations of Forestry Wing
Fine & Forfeiture (Except Fines by Courts)
Compensation under Forest Act including Fines Credited by Courts
Other Miscellaneous Revenue
Brushwood ,Chips & Stumps Removed by Consumers & Purchasers
Fuel and Power (C03501 - 5)
C03501
C03502
C03503
C03504
Fees for Petroleum Products

Others
Commitment Fee for Gas Allocation
Industrial and Mineral Resources (C03506 - 10)
Industrial Safety - Explosives Department
Receipts under Excise Duty on Minerals (Labour Welfare) Act 1967
Others
Unspent Amounts Received from Oil & Gas Companies Needs for Social Welfare
Programmes
Printing (C03511 - 25)
Sale of Gazette
Sale of other Government Publications
Economic Services
Receipts - Others
C03506
C03507
C03508
C03509
C03511
C03512
Page 49 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03513
C03514
C03515
C03516
C03517
C03518
C03519
C03520
C03521
C03522
C03523
C03526
C03527
C03528
C03529
C03530
C03531
C03532
C03533
C03534
C03535
C03536
C03537
C03538
C03539
C03540
Detailed Object
Description
Pakistan Law Reports
Civil List and Other Publications
Sale of Forms and Registers
Sale of Service Books
Sale of Forms and Registers to Union Councils
Sale of Other Forms
Press Receipts
Printing Charges for Work Done for Provincial Government Departments
Others
Stationery (C03526 - 30)
Stationery Receipts
Sale of Stationery to Local Bodies etc.
Sale of Stationery to Provincial Government Departments
Sale of Plain Paper Used with Stamps
Other Stationery Receipts
Investment Promotion and Supplies (C03531 - 40)
Fees on Account of Purchase of Stores
Fees on Account of Inspection of Stores Purchased through the Department of Investment,
Promotion and Supply
Fees on Account of Inspection of Stores not Purchased through the Department of Investment,
Promotion and Supply
Receipts of Textile Commissioner
Receipts of Coal Commissioner
Receipts of Central Testing and Standard Laboratories
Receipts of the Pakistan Standard Institutes
Others
Page 50 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03541
C03542
C03543
C03544
C03545
C03546
C03547
C03548
C03549
C03550
C0350A
C0350B
C03551
C03552
C03553
C03554
C03555
C03556
C03557
C03558
C03559
C03560
C03561
C03562
C03563
C03564
Detailed Object
Description
Industries (C03541 - 50)
Industries Receipts
Cottage Industries
Stores purchases
Fees of Inspection of Boilers
Fees under Partnership Act 1932
Metal Research and Development Centre
Others
Technical Education
Technical Education and Vocational Training Authority (TEVTA)
Penalties under Compensatory Support Order-2008
Transport and Communication (C03551 - 55)
Aviation Receipts
Aviation - Recoveries of Overpayments
Others
Fork Lifter Fee
Car Parking Fee
Ports and Pilotage (C03556 - 70)
Receipts from Management and Upkeep of Ports and Rivers Dues
Receipts from Management and Upkeep of Ports & Pilotage-Pilotage Receipts
Receipts from Management and upkeep of Ports of Landing Charges and Mooring Hire
Survey Fees
Fees for the Engagement and Discharges - Siemens
Fees for the Registration of Vessels
Sale Proceeds of Vessels and Stores
Freight, Passage and Tonnage
Page 51 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03565
C03566
C03567
C03568
C03571
C03572
C03573
C03574
C03575
C03576
C03577
C03578
C03581
C03582
C03583
C03584
C03585
C03586
C03587
C03588
C03591
C03592
C036
Grants
C03601
C03602
C03603
Detailed Object
Description
Registration and Other Fees
Others
Purchase of Multidisciplinary Package Forms
Lighthouses and Lightships (C03571 - 80)
Light Dues
Contributions
Others
National Transport Research Centre - Consultancy Services
Special Communication Organization - Receipt (blocked)
Special Communication Organization - Other (blocked)
Special Communication Organization - Deduct Share (blocked)
Pakistan Post Office Department (C03581 - 90)
Post Office Receipts
Others
Special Communication Organization - Receipt
Special Communication Organization - Other
Special Communication Organization - Deduct Share Payable to PTC
Commission on Money Transfer
Receipts from other Postal Administration
Agency Receipts
Railways (C03591 - 99)
Railway Revenues Receipts
Other Receipts
Grants (C03601 - C03609)
Foreign Grants - Development Grants from Foreign Governments
Foreign Grants - Non-Development Grants from Foreign Governments
Other Grants from Federal Government - Development Grants from Federal Government
Page 52 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03604
C03605
C03608
C03609
C03610
C03611
C03612
C03613
C03614
C03615
C03630
C03631
C03632
C03633
C03634
C03640
C03681
C03682
C03683
C03684
C03685
C03686
C037
Extraordinary Receipts
C03701
C03702
Detailed Object
Description
Other Grants from Federal Government - Non Development Grants from Federal
Government
European Union Grant
Others - Foreign Grants
Others - Domestic Grants
Grants from Provinces in District Government Account (C03610 - 30)
Share out of Principal Allocable Amount
Special Grants from Provinces (unconditional)
Special Grants from Provinces (conditional)
Grants for Khushal Pakistan Program (KPP)
Grants for Population Welfare
Grants for Other Federal Funded Projects
Others
Foreign Aided Project Grants (C03631-40)
DERA Programme
HIV/AIDS Prevention Program
Grants for Global Alliance
Foreign Aided Project
Other Foreign Aid
Grants To TMAs
Grant from Federal Government
Grant from Federal Government in Lieu of Octroi/ GST
Grant from Provincial Government (PFC Share)
Grant from Provincial Government (Performance/ Conditional Grant)
Grant from Provincial Government (Unconditional Grant)
Grant from District Government
Extra Ordinary Receipts (C036701 - C03710)
Sale of Land
Sale of Land - Town Sites and Colonies
Page 53 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03703
C03704
C03705
C03706
C03707
C03708
C03709
C03710
C03711
C03712
C03713
C03720
C03721
C03722
C03723
C03724
C03725
C03726
C03741
C03742
C03743
C03744
C03745
C03746
C038
Others
Detailed Object
Description
Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in
Colonies
Sale of Land - Sale of under-developed Agricultural Land by Auction or Private Treaty in other
than Colonies
Sale of Land - Sale of Proprietary Rights to Tenants in Colonies
Sale of Other Government Assets
Other Receipts - Fees, Fines and Forfeitures
Sale of State Owned Assets
Sale of Land by PPB / RPC
Sale of Government Assets by PPB / RPC
Sale of Agricultural Machinery (C03711 - 20)
Sale of Tractor
Sale of Threshers
Sale of Machinery & Equipments
Others
Other Receipts (C03721 - 50)
Sale Proceeds and Rent of Urban Evacuee Property and Rent of Mortgage Money of
Agricultural Lands
Interest on Deferred payments of Land Sold in Colonies
Receipts from Sale of Plots in Industrial Estate
Receipts of Bonus Shares from Lever Brothers Pakistan
Others
Sale of Mass Produced Roti
Trading Receipts
Receipts of Enercon
Fee Collected by Staff Welfare Organizations
Fee Collected by Pakistan National Accredition Council
Receipts from Special Commercial Organizations
Receipts from PAKSAT Project
Other Receipts (Not Elsewhere Stated) (C03801 - C03899)
Page 54 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
Detailed Object
Description
C03801
C03802
C03803
C03804
C03805
C03806
C03807
C03808
C03809
C03810
C03811
C03812
C03813
C03814
C03815
C03816
C03817
C03818
C03819
C03820
C03821
C03822
C03823
Unclaimed Deposits
Sale of Stores and Materials
Sale of Land & Houses etc.
Contributions
Rent, Rates and Taxes
Citizenship, Nationalization, Passport and Copyright Fees
Realizations under the Monopolies & Restrictive Trade Practices Ordinances
Receipts under the Mines - Oilfields and Mineral Development Act
Receipts from levy of Excise Duty imposed under Section 30-A of the Mines Act
Departmental Receipts form Fertilizers
Sugarcane Development Cess
Other Receipts - Gains by Exchange on Remittance Abroad
Other Receipts - Fees realized under the Import & Export Act 1950
Other Receipts - Sale proceeds of Export Guides
Other Receipts - Collection charges of Sugarcane Development Cess
Other Receipts - Sale of Publicity Material and rent of Documentaries and Films
Receipts of Federal Haj Organization
Fees for Registration of Societies under the Registration Act
Sale Proceeds of Refugee Adhesive Stamps
Sale Proceeds of Highway Safety Codes
Receipts of Tourist Department
Receipts from Zoological Gardens
Recoveries from Federal Government on account of Compulsory Film Screening Scheme
C03824
C03825
C03826
C03827
C03828
C03829
Subsidy Payments by I.M.F under Supplementary Financing Facility
Remuneration Paid by I.M.F
Leather Export Cess
Other Receipts Fees, Fines and Forfeitures
Page 55 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
Detailed Object
Description
C03830
Fees for the issue of duplicate Identity Cards under the National Registration Act 1973
C03831
C03832
C03833
C03834
C03835
C03836
C03837
C03838
C03839
C03840
Fees and Subscription by Petition Writers and Traders in Katchery Compounds

License Fees for Storage or Sale of Petroleum
Fees under the Poisons Act
Fees under the West Pakistan Ordinance 1960
Arms License Fees
Under the Cattle Trespass Act 1939
Fees for all Allotment of Land and Gardens to Refugees
Fees for the Screening of the Films (in the Punjab)
Settlement Fees
Fees for transfer and Issue of Duplicate Saving & Deposits Certificates, Pass Books and
Withdrawal Slips
Fees, Fines not Specified elsewhere
Treasure Trove Act 1878
Sale Proceeds of Durbar and Other Presents
Copying Agency Accounts
Ferry Receipts under the Ferries Act of 1978
Receipts from the Deposit Account of the Chief Settlement Commissioner
Sand and Quarry Fees
Receipts from the Tolls
Contractor Penalty
Miscellaneous Recoveries made by NAB from defaulters
Differential Amount between Exchange Rates Prevailing on the Date of Realization and Due
Date of Export Bills
Royalty, Pollution and Trekking Fee
Sale of Publication of PPARC
Certificate Fee of Environment Laboratories
Initial Environmental Examination and Environmental Impact Assessment Review Fee
C03841
C03842
C03843
C03844
C03845
C03846
C03847
C03848
C03849
C03850
C03851
C03852
C03853
C03854
C03855
Page 56 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
C03856
C03857
C03858
C03859
C03860
C03861
C03862
C03863
C03864
C03865
C03866
C03867
C03870
C03871
C03872
C03873
C03874
C03875
C03876
C03877
C03878
C03879
C03880
C03881
C03882
C03883
Detailed Object
Description
Fee for Vehicles of Foreign Dignatories Visiting Afghanistan
Registration Fee for Private Security Companies
Fees on Transfer of Special US Dollar Bonds
Collection of Registration/Work Permit Fee
Fines Collected by National Highway & Motorway Police
Transfer of Savings of Pakistan Banking and Finance Services Commission
District Government - Receipts from Local Fund
Recoveries Made by Ministry of Environment - Local Govt & Rural Development from
Defaulters NGOs
Staging Bungalow Fee
Surcharges
Fee for Issuance of Licences to Private Security Companies
Fee for Renewal of Licences of Private Security Companies
Others
Hajj Arrangement - Recoveries of Electic and Similar Changes from Allotees of Government
Buildings in the Hajj Camp
Other Receipts - Recoveries of Claims Under the Ehtasab Act 1997
Fine Levied under Ordinance upon Printing Presses, Newspapers and News Agencies for
Defaulting
Receipts from Sports and Recreation Facilities
5% Collection Charges on Federal Tax
Fee Imposed under Dramatic Performance Act 1876
Fee for Issuance Renewal of Licences for illicit use of Medicinal Opeum Powder
Fee for Grant / Renewal of Licences for Registration / Fines of Internet Cafes
Recoveries Made by Anti-Corruption Establishment Punjab
TMA Other Non-tax Revenues
Fines and Penalties Imposed by Textile Commissioner
Deposit of Fee, under Power Generation Policy, 2006
Production Bonus deposited by Exploration and Production Companies working under
Ministry of Petroleum
Page 57 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Description
Code
C03884
C039
Capital Receipts
E01
Recoveries of
Investments
Detailed Object
Description
Minor Object
Code
E011
Development
Surcharge & Royalties
C03885
C03886
C03887
C03901
Marine Fee deposited by Exploration and Production Companies working under Ministry of
Petroleum
Fee payable for obtaining information and copies of public record.
Fee for Issuance of NOC and Registration /Renewal Certificate for Publications
Fines on Hoarding and High Price sale
Petroleum Development Levy
C03902
C03903
C03904
C03905
C03906
C03907
C03908
C03909
C03910
C03911
C03912
C03912
C03914
C03915
Development Surcharge on Gas

Net Proceeds from Development Surcharge on Petroleum assigned to Provinces
Net Proceeds from Development Surcharge on Gas assigned to Provinces
Royalty on Crude Oil
Royalty on Natural Gas
Net Proceeds of Royalty on Crude Oil assigned to Provinces
Net Proceeds of Royalty on Natural Gas assigned to Provinces
Mineral Royalties
Discount Retained on Local Crude Price
Mineral Royalties from Sandak
Mineral Royalties from Chamalang
Mineral Royalties from Reko Diq
Mineral Royalties from Duddar
Salsabil Condensate
Irrigation Receipts
Irrigation (Productive) Receipts (E01101 - 25)

E01101
E01102
E01103
E01104
Water Rates
Water Supply to Towns
Sale of Water
Plantations
Page 58 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
E01105
E01106
E01107
E01108
E01109
E01110
E01111
E01126
E01127
E01128
E01129
E01130
E01131
E01132
E01133
E01134
E01135
E01136
E012
State Trading Schemes

Receipts
E01201
E01202
E01203
E01204
E01211
E01212
E01213
Detailed Object
Description
Other Canal produce
Water Power
Rents
Fines
Receipts from Workshops
Others
Irrigation (Unproductive) Receipts (E01126 - 50)
Water Rates
Water Supply to Towns
Sale of Water
Plantations
Other Canal produce
Water Power
Rents
Fines
Receipts from Workshops
Others
Wheat (E01201 - 10)
Federal
Provincial
Others
Recoveries of Incidentals on Supply of Wheat to Federal Government
Medical Stores (E01211 - 20)
Federal
Provincial
Others
Fertilizer (E01221 - 40)
Page 59 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
E01221
E01222
E01223
Federal
Provincial
Others
E01241
E01242
E01243
Federal
Provincial
Others
Coal (E01241 - 50)
E01271
E01272
E01273
E01274
E01275
E013
Investment Receipts
E01301
E01302
E01303
E01304
E014
Works Receipts
E015
Privatization Receipts
E01401
E01501
E01502
E016
E02
Recoveries of Loans E021

and Advances
Computed Value of
Pension Receipts
Others (E01271 - 90)

Sale Proceeds of Newsprint
Newsprint Receipts - Other
Sale Proceeds of Diplomatic Cars
Other Diplomatic Cars Receipts
Other State Trading Schemes Receipts
Investment (E01301 - E01310)
Federal/Provincial Investment (financial)
Federal/Provincial Investment (non-financial)
Federal Government Investment in Railway through Cash releases (non-financial)
Receipt from Investment of Cash Balance by District Government
Works Receipts (E01401 - E01410)
Receipts and Recoveries of Investments
Privatization Receipts (E01501 - E01510)
Proceeds from Major Units
Proceeds from Minor Units
Computed Value of Pension - Receipt (E01601 - E01610)
E01601
Recoveries of Computed Value of Pensions

Domestic Loans (E02101 - 04)
E02101
Sindh
From Provinces
Page 60 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
E02102
E02103
E02104
E02105
E02106
E02107
E02108
E02109
E02110
E02111
E02112
E02113
E02114
E02115
E02116
E022
From District
Government/TMAs
Punjab
Baluchistan
Khyber Pukhtoonkhawa
Foreign Loans (E02105 - 08)
Sindh
Punjab
Balochistan
US - Aid Local Currency Loans (E02109 - 12)
Sindh
Punjab
Balochistan
German Loans (E02113 - 16)
Sindh
Punjab
Balochistan
Domestic Loans (E02201 -E02202)
E02201
E02202
District Governments
TMAs
E02203
E02204
District Governments
TMAs
Foreign Loans (E02203 - 99)
E023
From Financial
Institution
Financial Institutions (E02301 - 20)

E02301
E02302
E02320
Domestic Loans
Foreign Loans
Others
Page 61 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
E024
E025
E026
E027
E03
Debt
Detailed Object
Description
Minor Object
Code
E031
Description
Code
From Non Financial

Institution
Non Financial Institutions (E02401 - 20)

E02401
E02402
E02403
E02404
E02420
Domestic Loans
Foreign Loans
Interest German Counterpart Fund - WAPDA Power Wing
Interest OPEC Special Loan - WAPDA Power Wing
Others
Government Servants (E02501 -50)
E02501
E02502
E02503
E02504
E02520

Motor Car Advance
Motorcycle/Scooter Advance
Cycle Advance
Others
E02601
E02602
E02620
Taccavi Loans to Zamindars

To Cultivators
Others
From Government
Servants
From Private Sector
Private Sector (E02601 -20)
From Others
Others (E02701 - 20)

E02701
E02702
E02703
E02704
E02705
Domestic Loans
Foreign Loans
Regimental Loans
Canteen Stores Loans
Repayment Loans by Other Countries
Domestic Permanent Debt (E03101 - 20)
E03101
E03102
E03103
E03104
Permanent Debt - Direct

Permanent Debt - received from Federal Government
Domestic Debt (Permanent) - received from the Federal Government - SAP
Federal Investment Bonds
Permanent Debt
(Domestic)
Page 62 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Description
Code
E03105
E03106
E03107
E03108
E03109
E03120
E032
Floating Debt
E03201
E03202
E03203
E03204
E03205
E03270
E033
F01
Cash and Bank

Balances
Detailed Object
Description
Minor Object
Code
F011
Permanent Debt
(Foreign)
Balance with SBP
Pakistan Investment Bonds

Foreign Currency Bearer Certificates
Special US Dollar Bonds
Received from Provincial Government
Sukuk
Others
Floating Debt (E03201 - E03270)
Treasury Bills
Cash Credit Accommodation
Ways and Means Advances
Received from Provincial Government
Government Commercial Papers
Others
Foreign Permanent Debt (E03301 - 20)
E03301
E03302
E03303
E03304
E03305
E03306
E03307
E03308
E03309
Permanent Debt (Foreign) - Direct

Permanent Debt (Foreign) - received from Federal Government
Foreign Debt (permanent) - Drought Emergency Relief Assistance
PIFRA
Foreign Debt (permanent) received from the Federal Government - SAP
Foreign Debt (permanent) - Drought Emergency Relief Assistance (DERA)
Euro Bonds
Foreign Debt (Permanent) for Earthquake Reconstruction and Rehabilitation
Foreign Debt (Permanent) - IMF Budget Financing
F01101
Non Food Account
F01102
F01103
Food Account
Railways Account
Page 63 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
F01104
F01105
F01106
F01107
F01108
F01109
F01110
F01111
F01112
F01113
F01114
F01115
F01116
F01117
F01118
F01119
Other Account
F01201
F01202
F01203
F01204
F01205
F01206
F01207
F013
Adhoc Treasury Bills

Created
F01301
F01302
F01303
F01304
Detailed Object
Description
District Account
Pakistan Railways Special Account
Government Deposit Account No.XII (Escrow Account)
National Debt Retirement Account
Fertiliser Account
TMAs Account
Receipt Clearing Account (Food Account) SBP
Receipt Clearing Account (Fertilizer Account) SBP
Receipt Clearing Account (Government Deposit Account) SBP
Receipt Clearing Account (National Debt Retirement Account) SBP
Receipt Clearing Account (Non Food Account) SBP
Receipt Clearing Account ( TMAs Account) SBP
Receipt Clearing Account (Railways Account) SBP
Receipt Clearing Account (District Account) SBP
Receipt Clearing Account SBP
National Bank Deposits Special Imprest
Other Account (E01201 - 20)
Held in Special Deposit Account under American Aid Programme
Deposits under other Commodity Loan
U.S. Disbursing Officer Account
State Bank Deposits - Food Account
State Bank Deposits - Non Food Account Blocked
State Bank Deposits - District Governments
State Bank Deposits - Railways
Adhoc Treasury Bill Created (F01301 - 20)
For Replenishment of Cash Balances
Special Adhoc Treasury Bills Created for Loan to former East Pakistan Government
Pakistan Railways
IMF Account
Page 64 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
F014
Description
Code
Cash Balances
F01401
F01402
F01403
F01404
F01405
F01406
F015
Civil Departmental
Balances
F01501
F01502
F01503
F01504
F01505
F01506
F01507
F01508
F01509
F01510
F01511
F01512
F01513
F01514
F01515
F016
Balance with NBP

F01601
F01602
F01603
F01604
F02
Receivables
F021
Loans and Advances
Detailed Object
Description
Cash Balances (F01401 - 20)
Cash Balances with Treasuries
Remittances in Transit
Petty Cash
Cash Balances - Investment
Cash at State Bank (District Governments)
Cash at Other Bank (Local Governments )
Civil Balances - Departmental (F01501 - 30)
Civil
Public Works
Forest
Mint
Customs
Pakistan Missions Abroad
National Savings
Pakistan Post Office
Defence
Railways
Foreign Affairs
Pakistan PWD
Food Wing
GSP (Geological Survey of Pakistan)
Others
Balances with NBP (F01601 - 20)
Food Account
Non Food Account
Receipt Clearing Account (Food Account) NBP
Receipt Clearing Account (Non Food Account) NBP
Loans and Advances (F02101 - 70)
Page 65 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
F02101
F02102
F02103
F02104
F02105
F02106
F02107
F02108
F02109
F02110
F02111
F02112
F02113
F02114
F02115
F02116
F02117
F02118
F02119
F02120
F02121
F02122
F02123
F02124
F02125
F02126
F02127
F02128
F02129
F02130
Detailed Object
Description
Permanent Advances (Civil)
Permanent Advances (Defence)
Account of Pakistan Post Office
Account of Railways
Account with Government of Sindh
Account with Government of Punjab
Account with Government of Balochistan
Account with Government of Khyber Pukhtoonkhawa
Account of Other Departments
Accounts of Other Entities
Account with Financial Institutes
Account with Non Financial Institutes
Account with Government Servants
Account with District Governments
Account with TMAs
Account with Private Sector
Account with Foreign Governments
Account with SBP Blocked
OB Advances (Civil)
Advances Recoverable (Defence)
Special Advances
Civil Advances for Purchase of Prize Bonds
Payment for Fertilizer on behalf of PADSC, ADA
Permanent Advances (Pakistan Post office)
Permanent Advances (Railways) Blocked
Permanent Advances (Pakistan PWD)
Permanent Advances (Foreign Affairs)
Permanent Advances (Food Wing)
Permanent Advances (National Savings)
Permanent Advances (Mint) Blocked
Page 66 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
F02131
F02132
F02133
F02134
F02135
F02136
F02137
F02138
F02139
F02140
F02141
F02142
F02143
F02144
F02145
F02146
F02147
F02148
F02149
F02150
F02151
F02152
F02153
F022
Other Receivables
F02201
F02202
F02203
F02204
F02205
F02206
Detailed Object
Description
Permanent Advances (Forest)
Permanent Advances (GSP)
OB Advances (Railways)
OB Advances (Pakistan PWD)
OB Advances (Foreign Affairs)
OB Advances (Food Wing)
OB Advances (National Savings) Blocked
OB Advances (Mint) Blocked
OB Advances (Forest)
OB advances (GSP)
Provident Fund Advance to Government Servants (BPS -1&2) Blocked
Forest Advances Blocked
Permanent Advances (Railways)
Permanent Advances (Mint)
OB Advances (National Savings)
OB Advances (Mint)
Provident Fund Advance to Government Servants (BPS -1&2)
Forest Advances
Recovery of Loan Paid out of Benevolent Fund
Advances to Punjab (Sindh Agriculture Development) Suppliers Corporation
O.B. Advances (Pakistan Post)
Advances to Others by Railways
Interest accrued on Advances to Government Servants
Other Receivables (F02201 - F02250)
Government of Straits Settlement, Singapore
Government of Mauritius
Her Majesty's Colonial Government, Hong Kong
Government of Federated Malaya States
Government of Srawak
Her Majesty's Protectorate Government
Page 67 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
F03
Major Object
Description
Physical Assets
Minor Object
Code
Description
F023
Accrued Earnings
F031
Cost of Assets
Code
F02207
F02208
F02209
F02210
F02211
F02212
F02213
F02214
F02215
F02216
F02217
F02218
F02219
F02220
F02221
F02222
F02223
F02301
F02302
F03101
F03102
F03103
F03104
F03105
F03106
F03107
F03108
F03109
F03110
Detailed Object
Description
Account with Government of India (Civil)
Account with Government of India (Defence)
Account with Government of India (Bank Account Holder)
Payments made to Indian Pensioners upto 1960
Payments made to Indian Pensioners after 1961
Payments to Refugee Government Servants from India
Account with Government of Burma
East Pakistan Suspense (Civil)
East Pakistan Suspense (Defence)
Account with the Bank-i-Milli Iran (Railways)
East Pakistan Suspense (Post Office)
East Pakistan Suspense (Railways)
Account with the Government of India (Pakistan Post Office) Blocked
Account with the Government of India (Pakistan Post Office)
Account with Government of India (Railways)
Federal Government Suspense (Railways)
Interest Accrued on Funds
Accrued Earnings of Pakistan Railways
Provision against Accrued Earnings of Pakistan Railways
Cost of Assets (F03101 - 50)
Land and Buildings
Vehicles
Plant & Machinery
Furniture & Fittings
Livestock
Roads, Highways and Bridges
Office / Computer Equipment
IT Equipments
Railways Land
Railways Buildings
Page 68 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
F032
F033
F04
Investments
F041
Description
Code
F03111
F03112
F03113
F03114
Reserve for Depreciation
F03201
F03202
F03203
F03204
F03205
F03206
F03207
F03208
F03209
F03210
F03211
F03212
F03221
F03222
Inventories
F03301
F03302
F03303
F03304
F03305
F03306
F03307
F03308
F03309
Investments
F04101
Detailed Object
Description
Railways Track work and Infrastructure
Signalling System
Work in Progress
Reserve for Depreciation (F03201 - 50)
Land and Buildings
Vehicles
Plant and Equipment
Furniture & Fittings
Livestock
Office / Computer Equipment
IT Equipments
Railways Buildings
Railways Track work and Infrastructure
Signalling System
Provision against Inventories Obsolescence / Slow Moving
Provision against Impairment of Property, Plant and Equipment
Stores, Spares and Loose Tools
Stores in Transit
Fuel Stock
Fuel Stock in Transit
Raw Materials
Work in Process - Workshops
Work in Process - Concrete Sleepers Factories (CSF)
Work in Process - Others
Finished Goods
Investments (F04101 - 10)
Deposits and Reserves
Page 69 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Description
Code
F04102
F04103
F05
Other Assets
Detailed Object
Description
Minor Object
Code
F051
Other Assets
F05101
F05102
F05103
F05104
F05105
F05106
F05107
F05108
F05109
F052
F053
Control Account
Intangibles Assets
F05201
F05202
F05203
F05204
F05205
F05206
F05207
F05208
F05209
F05210
F05299
F05301
F05302
F05303
F05304
F05310
Investments Deposit Accounts

Investments by Railways
Other Assets (F05101 - 20)
Other Current Assets
Down Payments
Account with State Bank of Pakistan
Transactions on Behalf of State Bank of Pakistan
Other Deposits
Inventories/ Consumable Tools and Spare Parts
Prepaid Expenses
Security Deposits - Utilities
Deferred Assets
Control Account (F05201 - 20)
Adjusting Account - Blocked
Adjusting Account between Federal & Provincial Government - Blocked
Inter Provincial Settlement Account - Blocked
Miscellaneous Government Account - Blocked
State Bank Suspense - Blocked
District Accounts Office Suspense - Blocked
Letter of Credit Suspense - Blocked
Foreign Aid / Loan Suspense Account - Blocked
Adjusting Account between Federal and District Government - Blocked
Adjusting Account between Provincial and District Government - Blocked
Suspense Account for Upload
Computer Softwares
Patents
Copyrights
License
Others
Page 70 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
G01
Major Object
Description
Current Liabilities
Minor Object
Code
Description
Code
G011 Cheque Clearing

Account
Detailed Object
Description
Cheque Clearing Account (G01101 - 99)

G01101
G01102
G01103
G01104
G01105
G01106
G01112
G01113
G01114
G01115
G01116
G01117
G01118
G01119
G01120
G01121
G01122
G01123
G01124
G01125
G01126
G01127
G01128
G01129
G01130
G01131
G01132
Non Food Account

Food Account
Railways Account
Fertiliser Account
Government Deposit Account No.XII (Escrow Account)
Social Action Programme
Cheque Payment Clearing Account (Food Account) SBP
Transfer Payment Clearing Account (Food Account) SBP
Receipt Clearing Account (Food Account) SBP - Blocked
Bank Charges Clearing Account (Food Account) SBP
Bank Interest Clearing Account (Food Account) SBP
Cheque Payment Clearing Account (Fertiliser Account) SBP
Transfer Payment Clearing Account (Fertiliser Account) SBP
Receipt Clearing Account (Fertiliser Account) SBP - Blocked
Bank Charges Clearing Account (Fertiliser Account) SBP
Bank Interest Clearing Account (Fertiliser Account) SBP
Cheque Payment Clearing Account (Government Deposit Account) SBP
Training Payment Clearing Account (Government Deposit Account) SBP
Receipt Clearing Account (Government Deposit Account) SBP -Blocked
Bank Charges Clearing Account (Government Deposit Account) SBP
Bank Interest Clearing Account (Government Deposit Account) SBP
Cheque Payment Clearing Account (National Debt Retirement Account) SBP
Training Payment Clearing Account (National Debt Retirement Account) SBP
Receipt Clearing Account (National Debt Retirement Account) SBP - Blocked
Bank Charges Clearing Account (National Debt Retirement Account) SBP
Bank Interest Clearing Account (National Debt Retirement Account) SBP
Cheque Payment Clearing Account (Non Food Account) SBP
Page 71 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G01133
G01134
G01135
G01136
G01137
G01138
G01139
G01140
G01141
G01142
G01143
G01144
G01145
G01146
G01147
G01148
G01149
G01150
G01151
G01152
G01153
G01154
G01155
G01156
G01157
G01158
G01159
G01160
G01161
G01162
Detailed Object
Description
Training Payment Clearing Account (Non Food Account) SBP
Receipt Clearing Account (Non Food Account) SBP - Blocked
Bank Charges Clearing Account (Non Food Account) SBP
Bank Interest Clearing Account (Non Food Account) SBP
Cheque Pay Clearing Account (TMAs Account) SBP
Training Pay Clearing Account (TMAs Account) SBP
Receipt Clearing Account (TMAs Account) SBP - Blocked
Bank Charges Clearing Account (TMAs Account) SBP
Bank Interest Clearing Account (TMAs Account) SBP
Cheque Payment Clearing Account (Food Account) NBP
Training Payment Clearing Account (Food Account) NBP
Receipt Clearing Account (Food Account) NBP - Blocked
Bank Charges Clearing Account (Food Account) NBP
Bank Interest Clearing Account (Food Account) NBP
Cheque Payment Clearing Account (Non Food Account) NBP
Training Payment Clearing Account (Non Food Account) NBP
Receipt Clearing Account (Non Food Account) NBP - Blocked
Bank Charges Clearing Account (Non Food Account) NBP
Bank Interest Clearing Account (Non Food Account) NBP
Payment Suspense Account (Food Account) SBP
Receipt Suspense Account (Food Account) SBP
Payment Suspense Account (Fertiliser Account) SBP
Receipt Suspense (Fertiliser Account) SBP
Payment Suspense Account (Government Deposit Account) SBP
Receipt Suspense (Government Deposit Account) SBP
Payment Suspense Account (National Debt Retirement Account) SBP
Receipt Suspense (National Debt Retirement Account) SBP
Payment Suspense Account (Non Food Account) SBP
Receipt Suspense Account (Non Food Account) SBP
Payment Suspense Account (TMAs Account) SBP
Page 72 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
G012 Others
Code
G01163
G01164
G01165
G01166
G01167
G01168
G01169
G01170
G01171
G01172
G01173
G01174
G01175
G01176
G01177
G01178
G01179
G01180
G01181
G01182
G01183
G01184
G01185
G01186
G01187
G01188
G01189
G01190
G01191
G01201
Detailed Object
Description
Receipt Suspense (TMAs Account) SBP
Payment Suspense Account (Food Account) NBP
Receipt Suspense Account (Food Account) NBP
Payment Suspense Account (Non Food Account) NBP
Receipt Suspense (Non Food Account) NBP
Cheque Payment Clearing Account (Railways Account) SBP
Training Payment Clearing Account (Railways Account) SBP
Receipt Clearing Account (Railways Account) SBP - Blocked
Bank Charges Clearing Account (Railways Account) SBP
Bank Interest Clearing Account (Railways Account) SBP
Payment Suspense Account (Railways Account) SBP
Receipt Suspense (Railways Account) SBP
Cheque Payment Clearing Account (District Account) SBP
Training Payment Clearing Account (District Account) SBP
Receipt Clearing Account (District Account) SBP - Blocked
Bank Charges Clearing Account (District Account) SBP
Bank Interest Clearing Account (District Account) SBP
Payment Suspense Account (District Account) SBP
Payment Suspense (District Account) SBP
Cheque Payment Clearing Account (PR Special Account) SBP
Training Payment Clearing Account (PR Special Account) SBP
Receipt Clearing Account (PR Special Account) SBP - Blocked
Bank Charges Clearing Account (PR Special Account) SBP
Bank Interest Clearing Account (PR Special Account) SBP
Payment Suspense Account (PR Special Account) SBP
Receipt Suspense (PR Special Account) SBP
Special Drawing Account Cheques (SDA)
Special Drawing Account Cheques (SDA)
Assignments Accounts Cheques
Outstanding Commitments
Page 73 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G01202
G02
Loans
G021 Domestic
G02101
G02102
G02103
G02104
G022 Foreign
G02201
G03
Deferred Liabilities
G031 Missing
G03101
G03102
G03103
G03104
G03105
G03106
G03107
G03108
G03109
G04
Other Liabilities
G041 Other Liabilities
G05
Control Account
G051 Miscellaneous
G04101
G05101
G05102
G05103
G05104
G05105
G05106
G05107
G05108
G05109
Detailed Object
Description
Fines and Penalties Levied by Local Government.
Domestic Loans (G02101 - 20)
Loans - Domestic (Permanent)
Loans - Domestic (Floating)
Loans - Domestic (Others)
Others
Foreign Loans (G02201 - 20)
Loan Foreign
Missing Deferred Liabilities (G03101 - 30)
Provident Fund - Blocked
Saving Accounts, Savings and Deposits Certificates
Annuities and Other Funds
Benevolent Fund - Blocked
Mint Account - Blocked
Deposits & Reserves - Interest Bearing
Deposits & Reserves - Non Interest Bearing
Group Insurance
Postal Life Insurance Fund
Other Liabilities (G04101 - 10)
Pension Fund Liability
Miscellaneous (G05101 - 30)
Exchange Account - Blocked
Adjusting Account
Suspense Account
HR Document Splitting Account
Wages Clearing Account
Inter Provincial Settlement Account
Adjusting Account between Federal and Provincial Governments
Miscellaneous Government Account - Blocked
Remittances - Blocked
Page 74 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G05110
G05111
G05112
G05113
G05114
G05115
G05116
G05117
G06
Trust Account - Fund G061 Provident Fund

G06101
G06102
G06103
G06104
G06105
G06106
G06107
G06108
G06109
G06110
G06111
G06112
G06113
G06114
G06115
G06116
G06117
G06118
G06119
G06120
G06121
Detailed Object
Description
State Bank Suspense
District Accounts Office Suspense
Letter of Credit Suspense
Foreign Aid/Loan Suspense Account
Adjusting Account between Federal and District Governments
Adjusting Account between Provincial and District Governments
Inter District Government Accounts
Inter TMA Accounts
Provident Fund (G06101 - 50)
Indian Civil Service Provident Fund
Indian Civil Service (NEM) Provident Fund
General Provident Fund (Civil)
General Provident Fund (Defence)
General Provident Fund (Foreign Affairs)
General Provident Fund (Forest)
General Provident Fund (Food Wing)
General Provident Fund (GSP)
General Provident Fund (Mint)
General Provident Fund (National Savings)
General Provident Fund (Pakistan PWD)
General Provident Fund (PPO)
General Provident Fund (T&T)
General Provident Fund Account (Railway)
State Railway Provident Fund Institution
Defence Savings Provident Fund (Railway)
Contributory (Transferred) Railway (Personnel) Provident Fund
Defence Services Officers Provident Fund
Provident Fund (MES)
Provident Fund (Armed Forces Personnel)
Provident Fund (AKRF Officers)
Page 75 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G06122
G06123
G06124
G06125
G06126
G06127
G06128
G06129
G06130
G062 Benevolent Fund

G06201
G06202
G06203
G06204
G06205
G06206
G06207
G06208
G06209
G06210
G06211
G06212
G06213
G06214
G06215
G06216
G06217
G063 Welfare Funds
G06301
G06302
Detailed Object
Description
Provident Fund (AKRF Personnel)
Contributory Provident Fund
Other Miscellaneous Provident Fund
Unclaimed Deposits in Defence Services Officer's Provident Fund
Unclaimed Deposits in the General Provident Fund
Unclaimed Deposits in the Contributory Provident Fund
Unclaimed Deposits in other Miscellaneous Provident Funds
Provident Fund Advance to Government Servants (B 1-2) -Blocked
Provident Fund Bonds
Benevolent Fund (G06201 - 50)
Punjab Benevolent Fund
Federal Government Employees Benevolent Fund (Civil)
Federal Government Employees Benevolent Fund (Defence)
Federal Government Employees Benevolent Fund (Telegraph and Telephone)
Federal Government Employees Benevolent Fund (Pakistan Post Office)
Federal Government Employees Benevolent Fund (Pakistan PWD)
Federal Government Employees Benevolent Fund (Foreign Affairs)
Federal Government Employees Benevolent Fund (Food Wing)
Federal Government Employees Benevolent Fund (National Savings)
Federal Government Employees Benevolent Fund (Mint)
Federal Government Employees Benevolent Fund (Forest)
Federal Government Employees Benevolent Fund (GSP)
Railway Employees Benevolent Fund (Railways)
Provincial Government Employees Benevolent Fund
District Government Employees Benevolent Fund
New: TMA Employees Benevolent Fund
Government Employees Benevolent Fund working in TMAs
Welfare Fund (G06301 - 30)
Staff Welfare Fund (Customs and Excise)
Staff Welfare Fund (Income Tax)
Page 76 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G06303
G06304
G06305
G06306
G06307
G06308
G06309
G06310
G064 Insurance Fund

G06401
G06402
G06403
G06404
G06405
G06406
G06407
G06408
G06409
G06410
G06411
G06412
G06413
G06414
G065 Relief Fund
G06501
G06502
G06503
G07
Trust Accounts Post Office
G071 Accounts of Pakistan

Post Office
Detailed Object
Description
Staff Welfare Fund (FPSC)
Workers Welfare Fund
Mines Labour Housing General Welfare Fund
Coal Mines Labour Welfare Fund
Endowment Fund for Welfare of Men of Letters
Staff Welfare Fund - Balochistan Police
Punjab Police Welfare Fund
Northern Areas Police Welfare Fund
Insurance Fund (G06401 - 50)
Federal Government Employees Group Insurance Fund (Pakistan Public Works Department)
Federal Government Employees Group Insurance Fund (Foreign Affairs)
Federal Government Employees Group Insurance Fund (Food Wing)
Federal Government Employees Group Insurance Fund (National Savings)
Federal Government Employees Group Insurance Fund (Mint)
Federal Government Employees Group Insurance Fund (Forest)
Federal Government Employees Group Insurance Fund (GSP)
Provincial Government Employees Group Insurance Fund
Federal Government Employees Group Insurance Fund (Civil)
Federal Government Employees Group Insurance Fund (Defence)
District Government Employees Insurance Fund
Local Fund Govt. Employees GIF
Group Insurance Fund for Government Employees working in TMAs
Insurance Fund of Employees of Punjab Emergency Services
Relief Funds (G06501 - 30)
President's Mian Amiruddin Himayat-e-Islam Fund 1986
Deposits of Badshahi Mosque Cess Fund
Tajweed-ul-Quran Trust Azad-Kashmir
Pakistan Post Office (G07101-50)
Page 77 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
G08
Major Object
Description
Trust Account Railways
Minor Object
Code
Description
Code
G07101
G07102
G07103
G07104
G07105
G07106
G07107
G07108
G07109
G07110
G07111
G07112
G07113
G07114
G07115
G081 Accounts of Railways G08101
G08102
G08103
G08104
G08105
G08106
G08107
G08108
G08109
G08110
G08111
G08112
G08113
G08114
Detailed Object
Description
Post Office Renewal Reserve Fund
Pakistan Post Office Welfare Fund
Pakistan Post Office Improvement Fund
Federal Government Employees Group Insurance Fund (Pakistan Post Office)
Pakistan Post Office Trust Interest Accounts
Pakistan Post Office Miscellaneous
Pakistan Post Office Cheques
Permanent Advances (Pakistan Post Office) - Blocked
OB Advances (Pakistan Post Office) - Blocked
Account with the Government of India (Pakistan Post Office) -Blocked
East Pakistan Suspense Post Office - Blocked
Transfer between Post Office Officers
In - Land Money Orders of Pakistan Post Office
Postal Annuities
Pakistan Post Office Cheques (CDNS Schemes)
Foreign Loans / Credits on Capital Account (released by Federal Government) Railways
Foreign Loans/Credits on Replacement Account Railways
Railway Employees Group Insurance Fund (Railways)
Account with the Bank-i-Milli Iran (Railways) - Blocked
Suspense Account Railways
State Railway Deposits
Railway Divisional Paymaster Account
Railways Wages Account
Pre-Audit Cheques (Railways)
Account with the Government of India (Railways)
East Pakistan Suspense Railways - Blocked
Transfer within the same Railways
Railways Remittances into State Bank / National Bank of Pakistan
State Bank Deposits - Railways - Blocked
Page 78 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
G082 Current Liabilities Railways
G083 Other Liabilities
Code
Detailed Object
Description
G08115
G08116
G08117
G08118
G08119
G08120
G08121
G08122
G08123
G08124
G08125
G08126
G08127
G08128
G08201
OB Advances (Railways) - Blocked

Permanent Advances (Railways) - Blocked
Railways Reserve Fund
Railways Improvement Fund
Railways Pension Fund
Staff Benefit Fund (Railways)
Railways Depreciation Reserve Fund
Deposit of Depreciation Reserve of Government Commercial Concerns
Other Miscellaneous Remittance
Freight Deposit Account
Security Deposit of Employees
Lease Key Money (Deposit against Finance Leases)
Payable to Employees Cooperative Credit Society (ECCS)
Subscription to Officer Club
Expenses Payables
G08202
G08203
G08204
G08205
G08206
G08207
G08208
G08209
G08210
G08211
G08212
G08213
G08220
G08301
Salaries and Wages Payable

Lease Rentals Payables
Accrued Mark-up/Interest - Domestic Loans
Accrued Mark-up/Interest - Foreign Loans
Accrued Management Fee - Foreign Loans
Accrued Exchange Risk Fee - Foreign Loans
Unpaid Salaries and Wages
Unearned Revenue - Fare
Unearned Revenue - Freight
Unearned Lease Income - Operating
Unearned Lease Income - Finance
Sundry Creditors - Purchases
Others
Post Retirement Free Medical Facility
Page 79 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
G09
G10
Major Object
Description
Minor Object
Code
Description
Code
G08302
G08303
Post Retirement Travel Facility

Leave Encashment
Telegraph and Telephone (G09101 - 50)
G09101
G09102
G09103
G09104
G09105
G09106
G09107
G09108
G09109
G09110
G09111
G09112
G09113
G09114
G09115
G09116
G09117
Telegraph & Telephone Renewal Reserve Fund

Pakistan Telegraph and Telephone Welfare Fund
Pakistan Telegraph and Telephone Improvement Fund
Pakistan Telegraph and Telephone Cash Fund
Pakistan Telegraph and Telephone Depreciation Fund
Federal Government Employees Group Insurance Fund (Telegraph and Telephone)
Pakistan Telegraph and Telephone Trunk Call Deposits
Pakistan Telegraph and Telephone - Miscellaneous
Permanent Advances (Pakistan Telegraph and Telephone) -Blocked
OB Advances (Pakistan Telegraph and Telephone) - Blocked
Telegraph and Telephone Remittances into Bank
Civil Departmental Balances - Pakistan Telegraph and Telephone - Blocked
State Bank Deposits - Telegraph and Telephone - Blocked
Transfer between Telegraph and Telephone Officers
East Pakistan Suspense Telegraph and Telephone - Blocked
Account with the Government of India (Pakistan Telegraph and Telephone)
Pakistan Telegraph and Telephone Cheques
Other Departments (G10101 - 99)
G10101
G10102
G10103
G10104
G10105
G10106
Pakistan PWD Receipt and Collection Account

Foreign Affairs Receipt and Collection Account
Food Wing Receipt and Collection Account
Mint Receipt and Collection Account
Pakistan Public Works Department Cheques
Deposit Works of Survey of Pakistan
Trust Account - T & G091 Accounts of Telegraph

T
& Telephone
Trust Accounts Other
Detailed Object
Description
G101 Accounts of Other

Departments
Page 80 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G10107
G10108
G10109
G10110
G10111
G10112
G10113
G10114
G10115
G10116
G10117
G10118
G10119
G10120
G10121
G10122
G10123
G10124
G10125
G10126
G10127
G10128
G10129
G10130
G10131
G10132
G10133
G10134
G10135
G10136
Detailed Object
Description
Deposits of Department of Mineral Development
Deposits of Department of Petroleum and Minerals
Deposits of Industries Department
Deposits for the Department of Advertising Films and Publications
Food Department Deposits
Sanitary Board Fund
Public Works/Pakistan PWD Deposits
Supply and Development Department Deposits
Permanent Advances (Pakistan PWD) - Blocked
OB Advances (Pakistan PWD) - Blocked
OB Advances (Foreign Affairs) - Blocked
OB Advances (Food Wing) - Blocked
OB Advances (National Savings) - Blocked
OB Advances (Mint) - Blocked
OB Advances (Forest) - Blocked
OB Advances (GSP) - Blocked
Transfer between Forest Officers
Transfer between MES Officers
Transfer between Public Works Officers
PRTC Employees Pension Fund
Foreign Affairs Cheques
Food Wing Cheques
National Savings Cheques
Mint Cheques
Forest Cheques
GSP Cheques
Other Departmental Cheques
Pre-Audit Cheques - Civil (Others)
Pre-Audit - Civil Cheques Blocked
Reserve Fund for Punjab Irrigation & Drainage Authority
Page 81 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Detailed Object
Description
Minor Object
Code
Description
Code
G10137
G102 Accounts of Other

Entities
G10201
G10202
G10203
G10204
G10205
G10206
G10207
G10208
G103 Other Deposits and Reserves
G10301
G10302
G10303
G10304
G10305
G10306
G10307
G104 Other Remittances
G10401
G10402
G10403
G10404
G10405
G10406
G10407
G10408
G10409
G10410
Pre-Audit - Civil Cheques

Other Entities (G10201 - 30)
Permanent Advances (Foreign Affairs) - Blocked
Permanent Advances (Food Wing) - Blocked
Permanent Advances (National Savings) - Blocked
Permanent Advances (Mint) - Blocked
Permanent Advances (Forest) - Blocked
Permanent Advances (GSP) - Blocked
Suspense Account Mint
Suspense Account Defence
Other Deposits and Reserves (G10301 - 30)
Reserve Fund for Lighthouses / Lightships and Depreciation thereof
Sportsmen, Artists and Artisans Endowment Fund
Political Agents Deposits
Zakat Collection Account
State Bank Deposits - District Government - Blocked
Sinking Funds
Other Appropriations
Other Remittances (G10401 - 99)
National Savings Remittances
Forest Remittances
Mint Remittances
Central Excise and Land Custom Remittances
GSP Remittances
Sindh Food Department Remittances
PWD Remittances
Remittances into Treasuries
Works Audit Suspense
Other Miscellaneous Remittances
Page 82 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
G11
Major Object
Description
Special Deposit
Investment
Minor Object
Code
Description
Code
Detailed Object
Description
G10411
G10412
G10413
G10414
G10415
G10416
G10417
G10418
G10419
G10420
G10421
G10422
G10423
G10425
G10426
G10427
G10428
Sea Customs Remittances

Income Tax Remittances
Sales Tax Remittances
Cash Remittances between Treasuries
SBP Remittances
Foreign Remittances
Exchange Account between Civil and Civil
Exchange Account between civil and Pakistan Post
Exchange Account between Civil and Defence (including Navy)
Exchange Account between Posts and Defence
Exchange Account between Defence and Defence
Cheques Blocked
Other Remittances Blocked
Cheques
Other Remittances
Fund Remitted to District Government
Pakistan Post Office Remittances (CDNS Schemes)
Investment Deposit Accounts (G011101 - 50)
G11101
G11102
G11103
G11104
G11105
G11106
G11107
G11108
G11109
G11110
G11111
Savings Bank Accounts

National Deposit Account
Khaas Deposit Accounts
Mahana Amdani Accounts
Defence Savings Certificates
Premium Savings Certificates
National Deposit Certificates
Khaas Deposit Certificates
Special Savings Certificates (Bearer)
Special Savings Certificates (Registered)
G111 Investment Deposit

Accounts
Page 83 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G11112
G11113
G11114
G11115
G11116
G11117
G11118
G11119
G11120
G11121
G11122
G11123
G11124
G11125
G11126
G11127
G11128
G11129
G112 Other Deposit Account
G11201
G11202
G11203
G11204
G11205
G11206
G11207
G11208
G11209
G11210
Detailed Object
Description
Regular Income Certificate
Qarz-e-Hasna for Prime Minister's National Debt Retirement Programme
Term Deposit Certificates for Prime Minister's National Debt Retirement Programme
Ceased Savings and Deposit Certificates
Ceased Savings and Deposit Certificates Bonus Fund
National Deposit Certificates Bonus Fund
Khaas Deposit Certificates Bonus Fund
Defence Savings Certificates Bonus Fund
Premium Savings Certificates Bonus Fund
Pakistan Post Office unclaimed Saving Bank Deposits of less than Rs 2/Pakistan Post Office Dead Savings Bank Accounts
Pakistan Post Office fixed Deposits
Pakistan Post Office Postal Orders
Pensionery Benefits
Behbood Saving Certificate
Punjab General Provident Investment Fund
Short Term Saving Certificates (STSC)
Other Deposit Account (G11201 - G11299)
Special Deposit Fund for Army Supplies made to friendly Countries
Deposit of Depreciation Reserve of Commercial concerns -Jallo Rosin Factory
Deposit of Depreciation Reserve of Commercial Concerns -Motor Transport
Deposits on Account of Foreign Mountaineering Expeditions
Deposit Account of Grants and Donations for Educational Buildings
Deposits of Cess on Oilseeds and Oils
Deposits on Tea Cess Fund
Deposits of Coconut Cess Fund
Deposits of Tobacco Cess Fund
Deposits of Agriculture Produce Cess Fund
Page 84 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
Detailed Object
Description
G11211
G11212
G11213
G11214
G11215
G11216
G11217
G11218
G11219
G11220
G11221
G11222
G11223
Deposits of Cotton Cess Fund

Deposits of Sugarcane Development Cess Fund
Deposits of Historical Mosque Fund
Deposits of Jamia Mosque Fund Bahawalpur
Revenue Deposits
Civil and Criminal Courts Deposits
Personal Deposits
Forest Deposits
Deposits on Account of Passage Money of the Pilgrims
Deposits in connection with Elections
Coal Deposits
Deposits on Account of Evacuee Estates
Deposits of Chief Controller of Imports and Exports Department made by the Exporters
G11224
G11225
G11226
G11227
G11228
G11229
G11230
G11231
Deposit Account with Defence

Deposit Account with AGPR
Deposits in favour of the Chief Settlement Commissioner
Unclaimed Deposits
Deposits for Repatriation of Pakistani Nationals Abroad
Deposits for Imports against the UK Loans
Special Remittances Deposits
Deposits on Account of Cost of Medical Treatment of Federal Government Employees
G11232
G11233
G11234
G11235
G11236
G11237
G11238
Deposits of Pakistan Government Loans

Deposits of Equalisation Fund for Iron and Steel
Deposits on Account of Sugar supplied by Pakistan Government
Local Fund Employees Pay and TA etc. Deposits
Deposits on Account of Market Committee Employees
Deposits made by Local Bodies to meet the Claims of Contractors
Security Deposits of Supply Cell
Page 85 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
Detailed Object
Description
G11239
Deposits of Fees received by Government Servants for Work done for Private Bodies
G11240
G11241
G11242
Security Deposit of Cashiers etc

Deposit Account of Foreign Guaranteed Loans
Deposit Account of Transactions connected with Standardisation of Foreign Loans and Credits
G11243
Deposit Account of Grants made by the Federal Government for Social Uplift Schemes
G11244
G11246
Deposit Account of Duties, Taxes etc. realised on purchases of Indus Basin Replacement
Works
Deposit Account of the Grant made by the Federal Government for the development of
Agriculture
Deposit Account of Grants for Economic Development and Improvement of Rural Areas
G11247
G11248
Deposit Account of Grant made by the Agricultural Research Council of Pakistan

Deposit Account of Special Grant by the Federal Government to the Punjab Government
G11249
Deposit Account of Sale Proceeds of Agricultural Commodities against convertible local

currency credit under PL480
Deposits on Account of Recovery from Pakistan Railway in respect of foreign Loans and
Credits
Deposits of Surcharge on Sales of confiscated custom goods for donation to Motamar Alam-eIslam
Deposit Account under the Punjab Real Estate Agents and Motor Vehicles Dealers (Regulation
of Business) Ordinance 1980
Deposit Account of Grant made by Federal Government for the Rehabilitation of Destitute
from East Pakistan
Deposit Account of the Grant made by the Pakistan Central Cotton Committee
Defence Services Security Deposits
Defence Services Miscellaneous Deposits
G11245
G11250
G11251
G11252
G11253
G11254
G11255
G11256
Page 86 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G11257
G11258
G11259
G11260
G11261
G11262
G11263
G11264
G11265
G11266
G11267
G11268
Detailed Object
Description
G11269
Foreign Money Orders

Assignment Account (Pak-PWD)
Assignment Account (Foreign Affairs)
Assignment Account (Food Wing)
Assignment Account (Mint)
Assignment Account (GSP)
Assignment Account (IDA/IBRD)
Assignment Account (ADB))
Assignment Account (Civil)
Assignment Account (PM Secretariat)
Recoveries of Loans granted by Cooperative Bank to AJK Government Employees
Deposit Account of Unclaimed Dividends and Undistributed Assets under the Companies
Liquidation Act
Deposit Account of Fund for Welfare of Families of Disabled/Martyrs of Cargill Fighting
G11270
G11271
G11272
G11273
Deposit Account of Share made by Citizen Community Board

Security Deposits Ex-Local Fund Officers (Ex-MEL & Ex-Zila Council Securities )
Withholding Tax on Profit from Investments in National Savings SchemesBlocked
Deposit Account of Fees realized by Pakistan National Accreditation Council Blocked
G11274
G11275
Deductions on Account of Housing Loan

Deposits Account for the Production of Balanced Feed at Government Livestock Farms.
G11276
G11277
G11278
G11279
G11280
G11281
G11282
Security Deposit of Private Companies

Deposit of Number Plates & Smart Registration Cards
Contribution to Government Servant Housing Foundation from its members
Deposit for Smart Driving Licence Cards
Withholding Tax on Profit from Investments in National Savings Schemes
Deposit Account of Fees realized by Pakistan National Accreditation Council
Assignment Account (others)
Page 87 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
G12
Major Object
Description
Special Deposit
Fund
Minor Object
Code
Description
Code
Detailed Object
Description
G11283
G11284
G11285
G11286
G11287
G11288
G11289
Assignment Account (IP Bureau)

Assignment Account (IDB)
Assignment Account (AFD)
Deposit for Small Cause Courts
Assignment Account (DFID)
Deposits of PTA
Assignment Account (Australian Centre for International Agriculture Research (ACIAR)
G11290
G11291
G11292
G11293
Securities Deposits of Firms / Contractors

Unclaimed Money Account
Assignment Accounts - OFID
Deposit Works for Private and Public Bodies
Relief Funds (G12101 - G12150)
G12101
G12102
G12103
G12104
G12105
G12106
G12107
G12108
G12109
G12110
G12111
G12112
G12113
G12114
G12115
G12116
Prime Minister's Disaster Relief Fund

Prime Minister's Fund for Welfare and Relief for Kashmiris
Prime Minister's Bangladesh Cyclone Relief Fund - Blocked
Prime Minister's Bosnia Herzegovina Relief Fund - Blocked
Kashmir Relief Fund for Rehabilitation of Kashmiri Refugees and Freedom Fighters
President's Fund for Afghan Refugees
President's Fund for Assistance to Palestine
President's Fund for Flood Relief 1978 - Blocked
Sindh Governor's War Victims Relief Fund
President's Famine Relief Fund for Africa
Bangladesh Cyclone Relief Fund
Quaid-e-Azam Relief Fund
Governor's Relief Fund
Sindh Relief Fund
Sindh Emergency Medical Relief Fund
Rosalinda Relief Fund
G121 Relief Funds
Page 88 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G12117
G12118
G12119
G12120
G12121
G12122
G12123
G12124
G12125
G12126
G12127
G12128
G12129
G12130
G12131
G12132
G12133
G12134
G12135
G12136
G12137
G122 Welfare Fund

G12201
G12202
G12203
G12204
G12205
G12206
G12207
G12208
Detailed Object
Description
Bangladesh Flood Relief Fund 1988
Chief Minister Punjab Flood Relief
Sindh, Chief Minister's Rain Relief Fund, 1992
Afghan Refugees Benefit Wrestling Bouts 1984 Account
Afghan Refugees Wrestling Bouts Sponsor's Account 1984
Funds for Assistance to the Muslims of Kosovo 1999
Chief Executive Drought Relief Fund 2000
Sindh Governor's Relief Fund 2000 for Drought Affected Areas
Governor Punjab Rain Affectees Relief Fund
Prime Minister Flood Relief Fund 1992 - Blocked
Pakistan Post Office Postal Orders - Blocked
Provincial Flood Relief Fund Khyber Pukhtoonkhawa-2005
Khyber Pukhtoonkhawa Chief Ministers Fund for Internally Displaced Persons 2009
Presidents Relief Fund for the Earthquake Victims 2005
Chief Minister Earthquake Fund Khyber Pukhtoonkhawa 2005
Presidents Relief Fund for Flood Victims
Chief Minister's Flood Relief Find Khyber Pukhtoonkhawa 2008
Chief Ministers Balochistan Relief and rehabilitation Fund
Prime Minister Special Fund for Victims of Terrorism
Punjab Chief Ministers Fund for Internally Displaced Persons of Khyber Pukhtoonkhawa
Governors Support Programme for Internally Displaced Persons
Welfare Fund (G12201 - 50)
Prime Minister's Fund for Welfare of Widows and Orphans
Fund for Remission of Advances made to Widows for House Building
Special fund for welfare of prisoners of war and civil internees
Special Fund for Welfare of Retarded and Handicapped Children
Pakistan Minorities Welfare Fund
Special Fund for Welfare and Uplift of Minorities
Sindh Assembly (Members) Welfare Fund
National Council Social Welfare Fund
Page 89 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G12209
G12210
G12211
G12212
G12213
G12214
G12215
G12216
G12217
G12218
G12219
G12220
G12221
G12222
G12223
G12224
G123 Economic Fund

G12301
G12302
G12303
G12304
G12305
G12306
G12307
G12308
G12309
G12310
G12311
G12312
G124 Development Fund
Detailed Object
Description
Fund for Scholarships to the Children of Government Servants B1 to 15
Fund for Scholarships to the Children of Government Servants (B16 and above)
Population Welfare Programme Fund
Subvention from Workers Welfare Fund
Fund for Educational and Economic Uplift of Scheduled Castes
Fund for Uplift Schemes
Funds for Rehabilitation of War Displaced Persons 1965
Funds for Rehabilitation of War Displaced Persons 1971
Sindh Orphanages Fund (Sindh Darul Atfal Fund)
Fund for Rehabilitation of Disabled Persons
Subvention from the Fund for Rehabilitation of Displaced Persons
Funds for Revenue Foundation Scheme of AJ&K
Mines Labour General Welfare Fund
Mines Labour Housing Fund
Education employees Foundation NWFP Fund
Balochistan Police Foundation Fund
Economic Fund (G12301 - 50)
Sugar Export Subsidy Fund
Economic Fund
Procurement of Edible Oil through Trading Corporation of Pakistan under FY 1982
Special Fund for Assistance to Export of Sugar
Export Development Fund
Technical Advisory Services received from USA
Technical Advisory Services received from Australia
Reserve Fund for Exchange Risk on Foreign Loans
Convertible Currency Release Fund
Procurement of Edible Oil through Trading Corporation of Pakistan under FY 1981
Education Employees Foundation NWFP Fund Blocked
Education Employees Foundation NWFP Fund
Development Fund (G12401 - 50)
Page 90 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
Detailed Object
Description
G12401
G12402
G12403
G12404
Special Development Grant Fund

Irrigation Works-Reserve for Renewal and Replacement of Irrigation Machinery
Depreciation Reserve Fund Government Presses
Buildings/Roads Works Reserve for Renewals and Replacement of Buildings/Roads Machinery
G12405
G12406
G12407
G12408
G12409
G12410
G12411
G12412
G12413
G12414
G12415
G12416
G12417
Federal/Provincial Road Fund

Federal Rehabilitation Fund
National Mass Transit Authority Fund
Population Planning Programme
Special Development Fund
Women's Development Programme Fund
Rural Development Works Programme Fund
Pakistan Oil Seeds Development Cess Fund
Fund for Administrative Restructuring of Public Sector
Special Fund for Construction of GHQ Complex, Islamabad
Thar Uplift Development Fund
Depreciation Reserve Fund
Forestry Development Fund
Education and Training Fund (G12501 - 30)
G12501
G12502
G12503
G12504
G12505
G12506
G12507
G12508
G12509
G12510
Federal Education Fee Fund

Fund for Grants to Universities
Scholarship Fund for Training Abroad
Worker's Children Education Fund
National Training Board Fund
Special Fund for Promotion of Science and Technology
Education Special Development Fund
Fund for Liaqat Memorial Library
Pakistan Madrassah Education Fund
Education Welfare Fund
G125 Education and

Training Fund
Page 91 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G126 Fund for Culture and

Heritage
Detailed Object
Description
Fund for Culture and Heritage (G12601 - 50)
G12601
G12602
G12603
G12604
G12605
G12606
G12607
G12608
G12609
G12610
G12611
G127 Other Funds
G12701
G12702
G12703
G12704
G12705
G12706
G12707
G12708
G12709
G12710
G12711
G12712
G12713
G12714
G12715
Fund for Development of Urdu

Quaid-e-Azam Memorial Fund
Alama Iqbal Memorial Fund
Quad-e-Azam Centenary Fund
National Fund for Cultural Heritage
See Moenjodaro Fund
Fund for Artists, Journalists, Men of Letters and their families
Fund for promoting Pride of Performance
Tarraqi-e-Urdu Fund
Bazm-e-Iqbal Fund
Arts and Literature Fund
Other Funds (G12701 - 99)
Jahez Fund
Civil Defence Training Fund
Riot and Civil Commotion Issuance Fund
Police Fund
Police Clothing and Equipment Fund
Fund for Civil Defence
Canal Clearance Fund
Funds for Damages Deficiencies and Service Charges in respect of Houses on Estate Office
pool
Sindh Chief Minister's discretionary Grants Utilization Fund
Central Rescue Station Fund
Foreign Aid Counterpart Fund
Trust Interest Fund (Charitable Endowment)
Income Tax deduction from Salaries
Income Tax deduction from Contractors/Suppliers
War Risk Insurance Fund 1965
Page 92 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
Detailed Object
Description
G12716
G12717
G12718
G12719
G12720
G12721
G12722
G12723
G12724
G12725
G12726
G12727
G12728
G12729
G12730
G12731
G12732
G12733
G12734
G12735
G12736
G12737
G12738
G12739
G12740
G12741
G12742
War Risk Insurance Fund 1971

District Funds
Municipal Funds
Cantonment Funds
Punjab Market Committee Fund
Punjab Co-operative Board for Liquidation
Other Miscellaneous Fund
Prime Minister Fund for National Debt Retirement
President's Hajj Fund
Silver Jubilee Fund for Celebration of 50th Anniversary of Independence of Pakistan
Sinking Funds for Loans granted to Local Bodies
Advance Payment of Tax under Section 53 of the Income Tax Ordinance
Sinking Fund Investment Account
Fund for Social Services
Olympic Stadium Fund
Federal Fund for Agricultural Research
Youth Development Fund
Privatisation Fund
Agriculture Prices Commission Fund
National Defence Fund 1965
National Defence Fund 1971
National Reconstruction Fund
National Fund for Control of Drug Abuse
National Self Reliance Fund
Pre-Partition Assets and Liabilities
Federal Civil Servant's subscription to Services Book Club
Fund for Education of Working Children and Rehabilitation of Freed Bounded Labourers
G12743
G12744
Fund for Strengthening Judiciary

Sindh Sustainable Development Fund
Page 93 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G12745
G12746
G12747
G12748
G12749
G12750
G12751
G12752
G12753
G12754
G12755
G12756
G12757
G12758
G12759
G12760
G12761
G12762
G12763
G12764
G12765
G12766
G12767
G12768
G12769
G12770
G12771
G12772
G12773
G12774
Detailed Object
Description
Central Research Fund
HR Development Fund
National Commission Fund
Funds for Lady Reading Hospital, Peshawar Blocked
Funds for Khyber Teaching Hospital, Peshawar Blocked
Funds for Khyber Medical College, Peshawar Blocked
Funds for Khyber College of Dentistry, Peshawar Blocked
Funds for Hayatabad Medical Complex, Peshawar Blocked
Funds for Post Graduate Medical Institute, Peshawar Blocked
Funds for Ayub Medical College, Abbottabad Blocked
Funds for Ayub Teaching Hospital, Abbottabad Blocked
Fund for Women in Distress & Detention

Deposit Account of Shares made by Citizen Community Board (CCB)
Fund for Securities & Exchange Commission of Pakistan (SECP)
Tameer-e-Karachi Fund
Punjab Development Fund
Access to Justice Development Fund
President's Relief Fund for Tsunami Victims
Funds for Lady Reading Hospital, Peshawar
Funds for Khyber Teaching Hospital, Peshawar
Funds for Khyber Medical College, Peshawar
Funds for Khyber College of Dentistry, Peshawar
Funds for Hayatabad Medical Complex, Peshawar
Funds for Post Graduate Medical Institute, Peshawar
Funds for Ayub Medical College, Abbottabad
Funds for Ayub Teaching Hospital, Abbottabad
National Disaster Management Fund
Page 94 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
G13
Major Object
Description
Special Deposit
Grant
Detailed Object
Description
Minor Object
Code
Description
G128 Pension Fund

G131 Grant in Aid
Code
G12775
G12776
G12777
Funds for Accident and Emergency Department under Lady Reading Hospital
Competition Commission Fund
Sales Tax Deduction at source under sales tax special Procedure (Withholding) Rules, 2007
G12801
Punjab Pension Fund

Grants and Aid (G13101 - 99)
G13101
G13102
G13103
G13104
G13105
G13106
G13107
G13108
G13109
G13110
G13111
G13112
G13113
G13114
Cash Aid received from Ford Foundation

Machinery, Equipment and Supplies received from West Germany
Machinery, Equipment and Supplies received from Japan
US Aid Local Currency Credit
US Aid Fund for the projects of Federal and Provincial Governments
UN Development Funding
Norwegian Wheat
German Wheat
Sweden Wheat
Australian Wheat
Deposits on Account of Canadian Wheat
Food Aid Convention
Fertilizer from FAO
Foreign Assistance for Afghan Refugees from United Nations High Commissioner for Refugees
G13115
G13116
G13117
G13118
G13119
G13120
G13121
G13122
Deposit Account of the Japanese Grant for Coastal Fisheries Development Project
Other Foreign Grants
Grants and Technical Assistance from Australia
Grants and Technical Assistance from Canada
Grants and Technical Assistance from UNO
Grants and Technical Assistance from US Aid
Grants and Technical Assistance from Singapore
Grants and Technical Assistance from Switzerland
Page 95 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G13123
G13124
G13125
G13126
G13127
G13128
G13129
G13130
G13131
G13132
G13133
G13134
G13135
G13136
G13137
G13138
G13139
G13140
G13141
G13142
G13143
G13144
G13145
G13146
G13147
G13148
G13149
G13150
G13151
G13152
Detailed Object
Description
Grants and Technical Assistance from Ford Foundation
Grants and Technical Assistance from UK
Grants and Technical Assistance from Germany
Grants and Technical Assistance from Netherlands
Grants and Technical Assistance from US government
Commodity Grants from Australia
Commodity Grants from Canada
Commodity Grants from Germany
Commodity Grants from Norway
Commodity Grants from Aid Convention
Commodity Grants from World Food Programme
Foreign Non-Project Commodity Aid-USA
Finance agreed Project on account of Butter Oil Grant from EEC
UK Grants
Grants from Saudia
Grants from Japan
Commodity Grant from Italy
GSP Receipt and Collection Account
US Aid Programme for US
US Aid Ace Programme for US
Special Subsidiary Account
Special PL-480 Title II Account
US Aid Programme for US 1983
US Aid Programme for US 1984
US Aid ECE for US 1984
US Aid ECE for US 1985
US Aid ACE for US 1986
US Aid Programme for US FY 1989
Page 96 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
Major Object
Description
Minor Object
Code
Description
Code
G13153
G13154
G13155
G13156
G13157
G13158
G13159
G13160
G13161
G13162
G13163
G13164
G13165
G13166
G13167
G13168
G14
Mint Account
G141 Coinage Account

G14101
G14102
G14103
G14104
G14105
G14106
G14107
G14108
G14109
G14110
G14111
G14112
G14113
Detailed Object
Description
Special Subsidiary Account FY 1984
Canadian Debt
Tameer-e-Watan Fund
Foreign Grant for Enercon
Foreign Commodity Grant for Gwadar Port Authority
Rescheduling of Indonesian Debt 1965
Coinage Account (G14101 - G14150)
Value of One Rupee Notes Issued
Nickel Whole Rupee Balance
Cupro Nickel Whole Rupee Balance
Bronze and Copper Coining Account
Nickel Coinage Account
Cupro Nickel Coinage Account
Aluminium Coinage Account
Small Coin Depot Balance
Purchase and Sale of Silver
Profit from Circulation of Nickel - Coins
Deficiency found in Coins Remitted to Mint
Nickel Whole Rupee Remittances
Cupro Nickel Whole Rupee Remittances
Page 97 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
Code
H01
Major Object
Description
Equities
Detailed Object
Description
Minor Object
Code
Description
Code
G14114
G14115
G14116
G14117
G14118
G14119
G14120
G14121
G14122
Small Coin Depot Remittances

One Rupee Coins
Two Rupee Coins
Five Rupee Coins
Value of Ten Rupee Coins
Value of Ten Rupee Commemorative Coin of Mohtarma Benazir Bhutto (Shaheed)
Aluminium one Rupee Coins
Aluminium two Rupee Coins
Ten Rupee Commemorative Coin on 60th Anniversary of the Peoples Republic of China
H01101
H01102
H01103
H01104
H01105
H01106
H01201
Equities (H01101 - 99)

Residual Equity
Suspense Loss Account
Unrecovered Losses
Gain and Loss on Foreign Exchange
Retained Earnings / Accumulated Loss
Miscellaneous Government Accounts
Investment by Government
H01202
Revaluation of Fixed Assets
H011 Equities
H012 Investment by
Government
Page 98 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
3) Fund Element
No.
Fund
Description
C Consolidated Fund
Public Account
No.
Source
Description
No.
Sub-Fund
Description
No.
Grant/Public Account Number

Description
Capital
1
2
3
4
5
6
Voted Current Expenditure

Voted Development Expenditure
Voted Capital Expenditure
Charged Current Expenditure
Charged Development Expenditure
Charged Capital Expenditure
Not Applicable
186 Capital Outlay on Pakistan Railways
Not Applicable
Not Applicable
Not Applicable
Not Applicable
Revenue
1
2
3
4
5
6
Voted Current Expenditure

Voted Development Expenditure
Voted Capital Expenditure
Charged Current Expenditure
Charged Development Expenditure
Charged Capital Expenditure
106
106
106
106
Revenue
1
2
Trust Accounts
Special Deposit Accounts
106 Pakistan Railways

106 Pakistan Railways
Pakistan Railways
Pakistan Railways
Pakistan Railways
Pakistan Railways
Not Applicable
Not Applicable
Note
i)
The use of fund element is mandatory for all accounting transactions under NAM.
ii) Voted expenditure means the expenditure the incurrence of which requires the approval of legislation (parliament).
iii) Charged expenditure does not require the approval (vote) of parliament like interest, principal repayments, etc.
iv) Non-financial assets are included under 'Development' whereas expenditures on Financial Assets (investments) are categorized under
"Capital"
Page 99 of 100
CHART OF ACCOUNTS
APPENDIX I
(See paragraph 329)
4) Function Element
Major Function
Code
Description
04
Economic Affairs
Code
Minor Function
Description
045 Construction and Transport
Detailed Function
Code
Description
0454
Railway Transport
Sub-Detailed Function
Code
Description
Code
Program
Code Code
045401 Railway Transport
Note
i)
Provision for program code has been made in chart of accounts and it will be used to identify Government programs if Federal Government
decides to introduce it.
ii) All codes will be fixed except for program code (if introduced) and there will be no option to modify them.
Page 100 of 100
Appendix II
(See paragraph 330)
CODE
STATION
NAME
CODE
TRAIN
NAME
0005
0010
0015
0030
0035
0040
0045
0047
0050
0055
0060
0065
0070
0075
0097
0100
0105
0110
0115
0120
0133
0135
0140
0143
0144
0145
0150
0155
0160
0165
0170
0175
0180
0185
0190
0195
0200
0205
0210
0225
0227
0230
0255
0260
0265
0270
0275
0280
0285
0300
Kiamari
Import Yard
Karachi City Junction
Karachi Bandar
Hupm Yard
Thole Produce Yard
Reception Yard
DCOS (Halt)
Karachi Cant
Chanesar (Halt)
Departure Yard
Karsaz
Air Force (Halt)
Drigh Road Junction
Drigh Colony
Air Ship (Halt)
Air Port (Halt)
Malir Colony
Malir
Landhi Junction
Maddoki
Jumma Goth
Bin Qasim
Badal Nala
Marshalling Yard Pipri (Halt)
Gaddar
Debheji
Gharo
Ran Pethani
Jung Shahi
Saduro
Braudabad
Utram
Jhimpir
Latif Chang
Meting
Ongar
Bholari
Kotri Junction
Gidu
Latifabaad
Hyderabad Junction
Detha
Khatian Road
Allahdino Sand
Palijani
Oderolal
Wahab Shah
Tando Adam Junction
Jalal Marri
001
002
003
004
005
006
007
008
009
010
011
012
013
014
015
016
017
018
019
020
021
022
023
024
025
026
027
028
029
030
033
034
037
038
039
040
041
042
045
046
101
102
103
104
105
106
107
108
109
110
Khyber Mail
Khyber Mail
Bolan Mail
Bolan Mail
Tezrao
Tezrao
Tezgam
Tezgam
Allama Iqbal Express
Allama Iqbal Express
Hazara Express
Hazara Express
Awam Express
Awam Express
Karachi Express
Karachi Express
Millat Express
Millat Express
Khushal Khan Khatak Express
Khushal Khan Khatak Express
Chiltan Express
Chiltan Express
Quetta Express
Quetta Express
Baha-ud-Din Zakria Express
Baha-ud-Din Zakria Express
Shalimar Express
Shalimar Express
Shah Rukne Alam Express
Shah Rukne Alam Express
Super Express
Super Express
Fareed Express
Fareed Express
Jaffar Express
Jaffar Express
Karakoram Express
Karakoram Express
Pakistan Express
Pakistan Express
Islamabad Express
Islamabad Express
Subak Kharam
Subak Kharam
Rawal Express
Rawal Express
Subak Raftar
Subak Raftar
Chenab Express
Chenab Express
CODE
1
EARNING TYPE
DESCRIPTION
Coaching Earnings
SUB EARNING TYPE

CODE
DESCRIPTION
01
Passenger Fare
MAIN ACCOUNT
DESCRIPTION
CODE
01
Ordinary Full Fare
02
Ordinary Reduced Fare
03
Return Journey Tickets
04
Season and Zone Tickets
05
Other Concessional Tickets
06
Military
07
Pracs
08
Foreign
CODE
DETAILED ACCOUNT
DESCRIPTION
01
02
03
04
05
06
07
01
02
03
04
05
06
07
01
02
03
04
05
06
07
01
02
03
04
05
06
07
01
02
03
04
05
06
07
01
02
03
04
05
06
07
01
02
03
04
05
06
07
01
Air Conditioned Sleeper

Air Conditioned Parlour
Air Conditioned Standard
Air Conditioned Business
First Class Sleeper
Economy Class
Second Class
First Class Sleeper
Economy Class
Second Class
First Class Sleeper
Economy Class
Second Class
First Class Sleeper
Economy Class
Second Class
First Class Sleeper
Economy Class
Second Class
First Class Sleeper
Economy Class
Second Class
First Class Sleeper
Economy Class
Second Class
RUPEES
Page 1 of 24
Appendix II
(See paragraph 330)
CODE
STATION
NAME
0305
0310
0315
0320
0325
0350
Shahdabpur
Lundo
Sarhari
Nawaz Dahri
Nawabshah Junction
Buchert
0355
0357
0360
0365
0370
0375
0390
0395
0400
0405
0410
0425
0430
0435
0440
0445
Daur
Balochpur
Bandhi
Mir Jat (Halt)
Kot Laloo
Pad Idan Junction
Bhiria Road
Ghulamabad (Halt)
Lakha Road
Sialabad (Halt)
Mahrabpur Junction
Deparja (Halt)
Setharja
Ranipur Riyasat
Gambat
Pirkatpar
0450
0455
0460
0465
0470
0475
Tando Musti Khan

Sahu
Khairpur
Raina
Begmanji
Rohri Junction
CODE
TRAIN
NAME
111
112
113
114
115
116
117
Dachi Express
Dachi Express
Ghauri Express
Ghauri Express
Shah Shamas Express
Shah Shamas Express
Musa Pak Express
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
Musa Pak Express

Pakpattan Express
Pakpattan Express
Ravi Express
Ravi Express
Sargodha Express
Sargodha Express
Lasani Express
Lasani Express
Mehar Express
Mehar Express
Thal Express
Thal Express
Rohi Express
Rohi Express
Badar Express
134
135
136
137
138
139
Badar Express
Malakwal Express
Malakwal Express
Lala Musa Express
Lala Musa Express
Sandal Express
140
Sandal Express
141
Tipu Sultan Express
142
143
144
145
146
147
148
149
150
153
155
156
Tipu Sultan Express

Bahawalpur Express
Bahawalpur Express
Sukkur Express
Sukkur Express
Mari Indus Express
Mari Indus Express
Mehran Express
Mehran Express
Kotri Express
Saman Sarkar Express
Saman Sarkar Express
159
Mirpur Khas Express
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
02
Special Trains and

Reserved Carriages
03
Luggage
04
Parcels
05
06
Other Coaching Traffic
Post Office Mails
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
02
03
04
05
06
07
00
DETAILED ACCOUNT
DESCRIPTION
First Class Sleeper
Economy Class
Second Class
01
Other Than Military
02
01
02
03
04
05
01
02
03
04
05
05
06
Military
Public
Military
Foreign
Pracs
Others
Public
Military
Foreign
Pracs
Others
Intra-Railway Parcels
Dry Port
01
Rail Road Motor Vehicle & Carriage
02
03
04
05
01
02
00
00
00
00
00
00
03
Live Stock by Passenger Trains

Dining Car and Aerated Water
Passenger
Luggage
Special Postal Trains
Hire and Haulage of Postal Vans and
Compartment
Post Office Bags and Parcels by Weight
01
Stations
01
Demurrage
Wharfage
Storage Charges
Demurrage
Wharfage
Storage Charges
Demurrage
Wharfage
Storage Charges
Demurrage
Wharfage
Storage Charges
0490 Mando Dairo
00
00
00
00
00
00
00
00
00
00
00
00
01
02
03
00
RUPEES
Public Dry Port

Military Parcels Dry Port
Others Dry Port
00
0495 Sangi
0500
0505
0510
0515
0520
0525
0530
0535
0540
0545
0550
0555
Hungoro Road (Halt)

Pano Akil
Mahesar
Ali Nawaz Ghoto
Ghotki
Sarhad
Mirpur Mathelo
Daharki
Kobar
Reti
Dhandi
Chak Asmat Ullah
0560 Walhar
0565 Machhi Goth
07
08
Demurrage, Wharfage and

Storage Charges
Miscellaneous Coaching
Receipts
02
Dry Port
03
Foreign
04
others
01
Platform Tickets
02
03
01
02
03
01
02
03
01
02
03
00
02
Penalties for Irregular Travelling
00
Page 2 of 24
Appendix II
(See paragraph 330)
CODE
0570
0575
0580
0585
0590
0595
0600
0605
0610
0625
0630
0635
0640
0645
0650
0655
0660
0665
0670
0675
0680
0695
0700
0705
0710
0735
0740
0745
0750
0755
0760
0765
0770
0775
0780
0785
0790
0815
0820
0825
0830
0835
0840
0845
0850
0855
0860
0865
0870
0875
STATION
NAME
Sadikabad
Chandrami (Halt)
Adamsahaba
Rahim Yar Khan
Tarinda
Dari Azim Khan
Kot Samaba
Sahja
Khanpur Junction
Jetha Bhutta
Firoza
Metla
Liaquatpur
Tanwari
Chanigot
Kulab
Dera Nawab Sahib
Tibbi Izzat
Mubarakpur
Kalanchwala
Samasata Junction
Bahawalpur
Adamwahan Bridge
Adam Wahan
Lodhran Junction
Shahidan Wala (Halt)
Rukanpur
Sirajwala
Dunyapur
Jafarwala
Kutabpur
Sukh Beas
Jahania
Pervezwala
Jangal Mariala
Mehar Shah
Khanewal Junction
Dera Taj
Pirawala
Rajput Nagar
Kacha Khuh
Waris Ali Shaheed
Mohsinwal
Musa Virk
Mian Channun
Sadiq Ali Shaheed
Iqbal Nagar
Kassowal
Kotla Adib Shaheed
Chichawatni Road
CODE
160
163
164
165
166
167
168
171
172
173
174
175
176
177
178
179
180
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
233
234
235
TRAIN
NAME
Mirpur Khas Express
Hyderabad Express
Hyderabad Express
Qalander Express
Qalander Express
Rohri Express
Rohri Express
Sialkot Express
Sialkot Express
Multan Express
Multan Express
Mianwali Express
Mianwali Express
Faisal Express
Faisal Express
Badin Express
Badin Express
Attock Passenger
Attock Passenger
Jand Passenger
Jand Passenger
Babu Passenger
Babu Passenger
Waris shah Fast
Waris shah Fast
Faiz Ahmad Faiz Express
Faiz Ahmad Faiz Express
Khush Khuram Passenger
Khush Khuram Passenger
Hashim Shah Passenger
Hashim Shah Passenger
Mauj DaryaPassenger
Mauj DaryaPassenger
Shah Sarwar Passenger
Shah Sarwar Passenger
Narowal Express
Narowal Express
Sangla Shuttle
Sangla Shuttle
Okara Passenger
Okara Passenger
Shaheen Passenger
Shaheen Passenger
Marala Passenger
Marala Passenger
Sultan Bahu Passenger
Sultan Bahu Passenger
Passenger
Passenger
Fast
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
80
90
Refunds
Discounts
CODE
MAIN ACCOUNT
DESCRIPTION
03
04
Left Luggage Receipts

Karachi Port Trust
05
06
07
01
Export Surcharge
Import Surcharge
Sundries
Stations
02
Dry Port
03
Foreign
04
Others
01
02
03
Passenger
Military
Others
CODE
00
01
02
03
00
00
00
01
02
03
04
05
01
02
03
04
05
01
02
03
04
05
01
02
03
04
00
00
00
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Karachi Port Trust Charges

Lighterage
Cranage
Over Charges
Demurrage
Wharfage
Storage
Others
Over Charges
Demurrage
Wharfage
Storage
Others
Over Charges
Demurrage
Wharfage
Storage
Others
Over Charges
Demurrage
Wharfage
Storage
Page 3 of 24
Appendix II
(See paragraph 330)
CODE
0880
0885
0890
0895
0900
0905
0910
0915
0920
0925
0930
0935
0940
0945
0950
0955
0960
0965
0970
0975
0980
0985
0990
0995
1010
1015
1020
1025
1030
1035
1045
1075
1080
1105
1110
1115
1120
1125
1130
1135
1140
1150
1155
1160
1165
1170
1195
1200
1205
1210
STATION
NAME
Dad Fatihana
Masud Akhtar Shahid
Harappa
Mirdad Muafi
Sahiwal
Noor Muhammad Mokal
Yousfwala
Qadirabad
Okara Cant
Tabruk
Okara
Hazrat Karmanwala
Kissan
Renala Khurd
Akhtarabad
Habibabad
Sehjowal
Pattoki
Wan Adhan
Changa Manga
Bhoe Asal
Kot Radha Kishan
Prem Nagar
Raiwind Junction
Jia Bagga
Halloki (Halt)
Kana Kacha
Kot Lakhpat
Walton
Lahore Cant Junction
Lahore Junction
Badami Bagh
Shahdara Bagh Junction
Kala Shah Kaku
Koh-i-Noor
Muridke
Sadhoke
Kamoke
Eminabad
Theri Snasi
Gujranwala City
Gujranwala Cant
Ghakkar Mandi
Dhaunkal
Nizmabad
Wazirabad Junction
Haripur Band
Kathala
Gujrat
Deona Juliani
CODE
236
239
240
241
242
243
244
245
246
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
301
302
305
306
309
310
313
314
315
316
317
318
319
320
321
322
325
326
327
328
331
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Fast
Passenger
Passenger
Kundian Passenger
Kundian Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Passenger
Bullahay Shah
Bullahay Shah
Passenger
Passenger
Passenger
Passenger
Sakhi Abbas Passenger
Sakhi Abbas Passenger
Shuttle
Shuttle
Rawalpindi Passenger
Rawalpindi Passenger
Sibi mixed
Sibi mixed
Chotiari Mixed
Chotiari Mixed
Kotri Mixed
Kotri Mixed
Larkana Mixed
Larkana Mixed
Lahore Mixed
Lahore Mixed
Amruka Mixed
Amruka Mixed
Multan Mixed
Multan Mixed
Kasur Mixed
Kasur Mixed
Noor Shah Mixed
Noor Shah Mixed
Peshawar Mixed
Peshawar Mixed
Wazirabad Mixed
Page 4 of 24
Appendix II
(See paragraph 330)
CODE
1215
1230
1235
1240
1245
1250
1255
1260
1265
1270
1285
1290
1305
1310
1315
1320
1325
1330
1335
1340
1345
1350
1355
1370
1375
1380
1385
1390
1395
1400
1405
1410
1415
1420
1435
1440
1455
1460
1465
1470
1475
1480
1485
1490
1505
1510
1515
1520
1525
1530
STATION
NAME
Lala Musa Junction
Lala Musa Goods
Chak Pirana
Kharian Cant
Kharian
Banni Bangla
Choa Kariala
Sarai Almagir
Jhelum
Kala Junction
Kaluwal
Dina Junction
Ratial
Domeli
Bakrala
Tarki
Sohawa
Tandoi
Missa Keswal
Pindora
Gujar Khan
Ghungrila
Mandra Junction
Banth
Kaliamawan
Mankiala
Mughal
Sihala
Lohi Bhir
Chak Lala
Rawalpindi
Nur Junction
Madina-Tul-Hajjaj
Golra Sharif Junction
Sangjani
Taxila Cant Junction
Wah Cantt
Budho
Wah
Hasan Abdal
Burhan
Faqeerabad
Sanjwal
Attock City Junction
Rumian
Attock Khurd
Khairabad Kund
Jahangira Road
Akora Khattak
Hayat Sher Pao Shaheed
CODE
332
333
334
335
336
341
342
343
344
345
346
349
350
351
352
353
354
355
356
357
358
359
360
361
362
401
402
403
404
405
406
KL-1
LK-2
KM-1
MK-2
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Wazirabad Mixed
Koh-i-Noor Passenger
Marvi Mixed
Marvi Mixed
Gharibwal Mixed
Gharibwal Mixed
Khewra Mixed
Khewra Mixed
Kohat Mixed
Kohat Mixed
Chaman Mixed
Chaman Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Samjhota Express
Samjhota Express
Zahidan Mixed Passenger
Thar Express
Thar Express
Landhi Shuttle
Landhi Shuttle
Malir Shuttle
Malir Shuttle
Page 5 of 24
Appendix II
(See paragraph 330)
STATION
NAME
CODE
1535
1550
1555
1560
1565
1570
1575
1580
1585
1590
1595
1600
1620
1625
1630
1635
1640
1645
1650
1655
1660
1665
1687
1690
Nowshera Junction
Khushhal Kot
Pir Piai
Pabbi
Taru Jabba
Nasarpur
Peshawar City
Peshawar Cantt
Hasham Killi
Isalamia College
Kacha Garhi
Jamrud Junction
Baghiari
Medanak
Changai
Shahgai
Kata Kushta
Zintara
Sultan Khel
Landi Kotal
Torra Tigga
Landi Khana
Mihran (Halt)
Model Colony (Halt)
CODE
TRAIN
NAME
301
302
305
306
309
310
313
314
315
316
317
Sibi mixed
Sibi mixed
Chotiari Mixed
Chotiari Mixed
Kotri Mixed
Kotri Mixed
Larkana Mixed
Larkana Mixed
Lahore Mixed
Lahore Mixed
Amruka Mixed
318
Amruka Mixed
319
Multan Mixed
320
321
322
325
Multan Mixed
Kasur Mixed
Kasur Mixed
Noor Shah Mixed
326
328
331
332
333
334
335
336
341
342
343
344
345
346
Noor Shah Mixed

Peshawar Mixed
Wazirabad Mixed
Wazirabad Mixed
Marvi Mixed
Marvi Mixed
Gharibwal Mixed
Gharibwal Mixed
Khewra Mixed
Khewra Mixed
Kohat Mixed
Kohat Mixed
CODE
EARNING TYPE
DESCRIPTION
Goods Earnings
SUB EARNING TYPE

CODE
DESCRIPTION
01
Fuel
02
General Merchandise
03
04
05
06
Military Traffic
Foreign
Livestock
Intra-Railway Transactions
CODE
01
02
03
04
04
01
02
01
00
01
01
01
02
03
04
01
Shunting Charges
Left Empty Charges
Local Movement Charges
Stations
02
1700 Malir Cant

Sind University
Akhundabad
Cedet College Petaro
Unarpur
1735
1740
1745
1750
1755
1760
1765
1770
1775
1780
1785
1790
1795
1800
1805
Budapur
Khanot
Gopang
Manjhand
Khuman
Sann
Amri
Laki Shah Sadar
Bagatora
Sehwan Sharif
Chana (Halt)
Bubak Road
Bhan Sayadabad
Khudabad
Yar Muhammad Kalhoro
07
08
Other Charges Recovered
Demurrage, Wharfage and

Storage
Coal and Coke

Furnace Oil
Diesel Oil
Fire Wood
Other Hydrocarbons
Dry Port
Other Than Dry Port
Military Traffic
Livestock
Coal, Coke and Patent Fuel for Home
Line
Other Railway Materials and Stores for
Home Line
Siding Charges
1695 Matapar
1720
1722
1725
1730
MAIN ACCOUNT
DESCRIPTION
02
Dry Port
03
Foreign
04
Others
CODE
01
00
00
00
00
00
00
00
00
00
00
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Public
00
00
00
00
00
01
Demurrage
02
03
04
01
02
03
04
01
02
03
04
01
02
03
Wharfage
Storage Charges
Others
Demurrage
Wharfage
Storage Charges
Others
Demurrage
Wharfage
Storage Charges
Others
Demurrage
Wharfage
Storage Charges
Page 6 of 24
Appendix II
(See paragraph 330)
CODE
STATION
NAME
CODE
349
1810
1815
1820
1825
1830
1835
1840
1845
1850
1855
1860
1865
1870
1875
1880
1885
1890
1895
1900
1915
1920
1925
1930
1935
1940
1945
1980
1985
1990
1995
2000
2005
2010
2015
2020
2025
2030
2035
2040
2045
2055
2060
2065
2070
2075
2080
2083
2085
2090
Dadu
Makhdum Sahib (Halt)
Phulji
Ibrahim Kachhi (Halt)
Piaro Goth
Rahuja (Halt)
Rehmani-Nagar
Shah Murtaza (Halt)
Balishah
Shah Panjo (Halt)
Radhan
Sihar
Badah
Moenjo Daro
Bakhsh Jatoi
Haider Jatoi
Bakrani Road
Mashori Sharif (Halt)
Larkana Junction
Mahiota
Shah Nawaz Bhutto
Nasrat
Madeji Road
Allahadani
Ruk
Habib Kot Junction
Zeal Pak
Ganja Takkar
Husri
Khattar
Norai Sharif
Tando Muhammad Khan
Nizam Sama (Halt)
Malti
Hakimani Syed Halt
Palh
Talhar
Peeru Lishari
Yusaf Shah (Halt)
Badin
Khokhropar
Vasar Bah
Jalo-Jo-Cauhnro
Parche-Ji-Veri
New Chhor
Chhor
Sumrasar (Halt)
Hasisar
Sardar (Halt)
350
351
352
353
354
355
356
357
358
359
360
361
362
401
402
403
404
405
406
501
502
503
504
505
506
Oil-1
Oil-2
Oil-3
Oil-4
PGB Phos
PSC (G)-1
PSC (G)-2
DC-1
DC-2
TRAIN
NAME
Chaman Mixed
Chaman Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Mixed
Samjhota Express
Samjhota Express
Thar Express
Thar Express
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
Freight Train
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
09
80
90
Miscellaneous Goods
Earnings
Refunds
Discounts
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
01
Rail Road Collection and Delivery
00
02
03
Sundry Dry Port

Sundry Others
04
05
06
01
Karachi Port Trust

Dry Port
Others
Stations
02
Dry Port
03
Foreign
04
Others
01
02
Military
Others
00
01
02
01
01
00
01
02
03
04
05
01
02
03
04
05
01
02
03
04
05
01
02
03
04
00
00
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Import Surcharge
Export Surcharge
Wharfage Entry & Storare
Cranage Dry Port
Overcharges
Demurrage
Wharfage
Storage Charges
Others
Overcharges
Demurrage
Wharfage
Storage Charges
Others
Overcharges
Demurrage
Wharfage
Storage Charges
Others
Overcharges
Demurrage
Wharfage
Storage Charges
Page 7 of 24
Appendix II
(See paragraph 330)
CODE
STATION
NAME
2095
2100
2105
2120
2125
2130
2135
2140
2155
2160
2165
2180
2185
2190
2195
2200
2205
2210
2215
2220
2225
2230
2270
2275
2280
Dhoro Naro
Hiral
Pithoro Junction
Saindad
Shadipalli
Abdullahabad (Halt)
Balochabad (Halt)
Jamrao Junction
Sugar Mills
MirPur Khas Goods
Mirpur Khas Junction
Ratanabad
Sultanabad
Sultanabad Colony (Halt)
Kamaro Sharif
Tando Allahyar
Tajpur Nasarpur Road
Tando Jam College
Tando Jam
Rahuki
Detha (M.G)
Mirrani
Salih Bhambro
Muhammad Rahim Kalru
Samaro Road
2285
2290
2295
2300
2305
Kinjhejhi
Kunri
Hasan Rind
Nabisar Road
Talhi
2307
2310
2315
2320
2325
2330
2335
2340
Nafees Nagar
Fazl Bhambro
Naukot
Roshanabad
Jhudo
Tando Jan Muhammad
Sufiabad
Digri
CODE
000
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
Sundry Earnings
SUB EARNING TYPE

CODE
DESCRIPTION
01
Electric Telegraph
Earnings
02
Rent and Tolls
03
Receipts from Catering

Department
04
Charges Recovered on
Work Done for Outside
Parties
05
Profit on Sale of Assets
06
Revenue from Sale
2345 Kachelo
2350 Kot Ghulam Muhammad
2355
2360
2365
2405
2410
Mir Allahdad Talpur

Jhuluri
Khatlani Shaheed
Shafiabad
Minhan Khan Rind
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
01
Electric Telegraph Earning
00
02
01
Gauge of Microwave
Land
00
01
02
03
04
02
Buildings
03
04
01
Other Assets
Toll
Catering Services
01
02
03
04
05
00
01
00
02
01
Other Services
Work Done in Workshops
00
00
01
02
03
01
Capital Assets
Other Fixed Assets
Sale of Stores
Coal and Ashes
00
00
00
00
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Agricultural Land
Open Land
Land for Building Purposes
Lease for Commercial Purposes
Commercial Buildings
Other Buildings and Rooms
Other Railway Institutions
Outsiders
Tolls of Bridges
Page 8 of 24
Appendix II
(See paragraph 330)
STATION
NAME
CODE
2415
2420
2425
2430
2435
2440
2445
2450
Gul Beg Marri

Jam Sahib
Tando Sarwar
Sarwar Nagar
Shahpur Chakar
Khadro
Rajar
Sinjhoro
2455
2460
2465
2470
2475
2480
2485
2520
Jhol
Bobi Road
Nao-Abad
Patoyun
Nazikabad
Khan
Ali Muhammad Mihr
Mulla Makhan
2525
2530
2535
2540
2545
2550
2555
2560
Bhitshah
Hala
Barocho Bagh
New Saidabad
Allahdad Rahu (Halt)
Sabu Rahu
Khair Muhammad Laghari
Sakrand Junction
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
07
Advertisement Fees
08
Income from Investment

Property
09
Dividends
10
Franchising
11
Exchange Gain
12
Miscellaneous Receipts
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
02
03
04
01
02
03
04
05
01
Grass and Trees

Unserviceable Scrap
Unclaimed and Damaged Goods
Station Buildings
Other Buildings
Bridges
Land
Others
Land
00
00
00
00
00
00
00
00
00
02
01
02
01
02
01
02
01
Buildings
Pracs
Railcop
Stations
Others
Foreign Loans
Others
Excess Cash
00
00
00
00
00
00
00
00
02
03
Income from Pre-qualification

Maintenance Charges
04
05
06
07
08
Sundry Marketing Earnings

Fee Collected from Schools
Fee Collected from Hospitals
Profit on Running Power
Other Income Sundry
00
01
02
00
00
00
00
01
2575 Sukhio Manahejo

2580 Kazi Ahmed
02
03
2585 Nawab Wali Muhammad Khan

2590 Daulatpur Safan
04
05
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Saloons
Other than Saloons
Sale Proceeds of Indemnity Bonds

Cost of Tender Forms
Charges for Printing Work Done In
Railway Press
Cost of Store Bulletin
Commission Received for Audit of
Warrants and Credit Notes
2595 Shahpur Jahania

06
07
Diet Charges Recovered from

Railway Employees
Commission for Cess Collection
08
Amounts Recovered from Vendors
09
Oil and Electric Charges Recovered

from Rest Houses Occupants
10
Water Charges Recovered from

Employees
Forfeited Deposits
Amounts Forfeited from Railway
Servants
2600 Moro
2605 Faiz Muhammad Manahi
2610 Jatoi
2615 Sumer Chandio (Halt)

2620 Mithinai
2625 Dalipota
2630 Tharushah Junction
2665 Sukhpur
11
12
80
Refunds
01
Over Charges
00
Page 9 of 24
Appendix II
(See paragraph 330)
CODE
2700
2705
2710
2715
2735
2740
2745
2780
2785
2790
2795
2800
2820
2825
2830
2835
2840
2845
2850
2855
2880
2885
2890
2895
2900
2905
2910
2915
2920
2925
2930
2935
2940
2945
2950
2955
2960
2975
2980
2985
2990
2995
3000
3005
3010
3015
3020
3025
3030
3035
STATION
NAME
Pir Sadiq Shah (Halt)
Kalhora
Naushahero Feroze
Machur
Darbelo
Kandiaro
Aqil Shah
Sukkur
Arain Road
Gosarji
Pir Bahkir
Lakhi Ghulam Shah
Haji Muhammad Ihsan
Shikarpur
Shaheed Allah Bakhsh
Sultan Kot
Humayun
Abad
Adam Khan
Jacobabad Junction
Dera Allah Yar
Mangoli
Dera Murad jamali
Shori
Nuttal
Wazirani
Chukhra
Moghari (Closed)
Bakhtairabad Domki
Damboli
Lashari
Lindsay
Dingra
Mithri
Perak
Bolan
Sibi Junction
Nari West
Nari Bank
Mushkaf
Pehro Kunri
Ocepur
Gadalar
Panir
Kohsar
Peshi
Laleji
Chidarzai
Ab-i-Gum
Bohar
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
02
MAIN ACCOUNT
DESCRIPTION
Other Refunds
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
00
Page 10 of 24
Appendix II
(See paragraph 330)
CODE
3040
3045
3050
3055
3060
3065
3070
3085
3090
3095
3100
3105
3110
3115
3120
3125
3130
3135
3150
3155
3160
3165
3170
3175
3180
3185
3187
3190
3195
3200
3220
3225
3230
3235
3240
3245
3250
3255
3260
3265
3270
3275
3280
3325
3330
3335
3340
3345
3350
3355
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Mach
Sar-i-Bolan
Hirok
Dozan
Kolpur
Kiridhor
Spezand Junction
Mian Ghundi
Sar-i-ab
Kechi Beg
Quetta
Samungli Road
Sheikh Mandah
Beleli
Ammunition Siding
Kuch Lak
Mohat
Bostan Junction
Yaru
Saranan
Saiyid Hamid
Gulistan
Spin Ghundi
Kila Abdullah
Zozlan
Shela Bagh
Khojak
Sanzala
Signal
Chaman
Bero Chandia
Pir Muhammad Metlo
Kambar Ali Khan
Bahram Hathiun
Gulam Muhammad Kario
Silra Shahdadkot
Bhurgari
Umid Ali Junejo
Garhir Khairo
Usta Muhammad
Chachar
Chang
Mauladad
Dil Murad
Odhano
Thul Nau
Mir Hasan Khoso
Unhar Wah
Haibat Shahid
Kandhkot
Page 11 of 24
Appendix II
(See paragraph 330)
CODE
3360
3365
3370
3375
3400
3405
3410
3415
3420
3425
3430
3435
3440
3445
3450
3455
3475
3480
3485
3490
3495
3500
3505
3510
3515
3520
3525
3530
3535
3540
3545
3550
3555
3560
3565
3570
3575
3580
3585
3590
3595
3600
3605
3610
3615
3620
3625
3630
3635
3640
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Zongarh
Bakhshapur
Mir Dost Ali
Kashmor Junction
Nari
Tarduri
Babar Kachh
Kochali
Dalujal
Spintangi
Sunari
Harnai
Nakus
Sharigh
Khost
Zardalu
Doctor Chah
Wali Khan
Kanak
Sheikh Wasil
Barag Khund
Kirdagap
Galangur Kotal
Galangur
Kishingi
Ablak
Nushki
Zangiabad
Ahmedwal
Sarmall
Pain Mall
Bilas
Padag Road
Yadgar
Nok Chah
Pishok
Brickfield
Dalbandin
Taloo
Ismaili
Yakmach
Noli
Gat
Azad
Isatahir
Nok-Kundi
Alam Reg
Tozghi
Warechah (Halt)
Reg-I-Malik
Page 12 of 24
Appendix II
(See paragraph 330)
CODE
3645
3655
3660
3665
3670
3675
3680
3700
3705
3710
3715
3720
3725
3730
3735
3740
3745
3750
3755
3760
3765
3770
3775
3780
3785
3790
3795
3800
3805
3810
3815
3820
3845
3850
3855
3870
3875
3880
3885
3890
3895
3910
3915
3920
3925
3930
3935
3940
3945
3950
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Kuhi-Taftan
Mirjawa
Bug
Khan Muhammad Chah
Kacha Road
Lar
Zahidan
Khanai
Gwal
Zarghun
Khanozai
Toraaghbargi
Churmian
Kan Mehtarzai
Rahmgul
Seratangi
Muslimbagh
Chorme (Halt)
Shina Khewra
Nasai
Kila Saifullah
Alozai
Shinkai
Tang Haiderzai
Simzai
Mina Bazar
Badizai
Zhob
Chachran
Zahir Pir
Jajja Abbasian
Kotla Pathan
Hindumalkote
Qasimwal
Mandi Sadiq Ganj Junction
Chet Singhwala
Minchinabad
Chabiana
Chaweka Road
Mitti Roya
Bahawalnagar Junction
Girdhariwal
Takht Mahal
Madrisa
Chak Abdulla
Sakhi Shauk Illahi
Chistian
Sadiqpur
Bakhshan Khan
Khanqah Muhd Panah
Page 13 of 24
Appendix II
(See paragraph 330)
CODE
3955
3960
3965
3970
3975
3980
3985
3990
3995
4000
4005
4010
4035
4040
4075
4080
4085
4090
4095
4100
4105
4110
4115
4120
4125
4130
4155
4160
4165
4170
4175
4180
4185
4190
4195
4200
4205
4210
4215
4220
4225
4230
4235
4240
4245
4250
4255
4260
4265
4270
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Hasilpur
Qaimpur
Shikhwahan
goolpur Talbani
Temewal
Asrani
Goth Shah Muhammad
Lalsuhanra
Abbasnagar
Dara Bakha
Baghdad
Kut-Al-Imara
Amruka
Sobhawalla
Dhab Sanateka
Sawai Wala
Daunga Bunga
Khatan
Harunabad
Mubarakabad
Faqirwali
Rafiqabad
Khaichiwala
Shahbazwala
Tibba Alamgir (Halt)
Fort Abbas
Mujaldiwala (Halt)
jamrani Wah
Pir Jewan Sultan
Kahror Pakka
Amirpur (Halt)
Sardar Jhandir
Ashraf Shah
Mailsi
Farm Nur Muhammad
Nur Shah
Zafar Iqbal
Vihari
Kussam Sar
Machhianwala
Zahirnagar
Mandi Burewala
Rehmanpura
Gaggoo
Faridnagar
Muhammad Nagar
Arif Wala
Kot Pir Abdul Aziz
Murad Chisthi
Pakka Sidhar
Page 14 of 24
Appendix II
(See paragraph 330)
CODE
4275
4280
4285
4290
4295
4300
4305
4310
4313
4315
4320
4325
4330
4335
4340
4345
4350
4353
4355
4360
4400
4405
4420
4450
4455
4460
4500
4505
4510
4515
4520
4525
4530
4535
4540
4545
4550
4565
4570
4575
4580
4585
4590
4595
4600
4605
4610
4650
4655
4660
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Pakpattan
Chah Nur Muhammad
Maulviwala
Chak Kambo
Haveli Wasawewala
Kila Dewa Singh
Basirpur
Gul Sher
Rasulpur
Mandi Ahmadabad
Haji Chand
Kanganpur
Basti Qutab Shah
Kul Mokal
Usmanwala
Dholan
Khudian Khas
Dostpura
Bhila Hithar
Kasur Junction
Kasur Tehsil
Khem Karn
Ganda Singh Wala
Athilpur
Raokhanwal
Raja Jang
Shah Nal
Mujahidabad
Gilawala
Noori Lal (Halt)
Zrif Shaheed
Basti Dad
Shujabad
Chak
Buch
Pir Mukhtiarwala
Sher Shah Junction
Muzaffarabad
Qila-I-Nau (Halt)
Multan Cant
Multan City
Mumtazabad (Halt)
Piran Ghaib
Tatipur
Riazabad
Kot Abbas Shaeed
Shamkote
Chenab West Bank
Muzaffargarh
Kotal Laghari
Page 15 of 24
Appendix II
(See paragraph 330)
CODE
4665
4670
4675
4677
4680
4685
4690
4695
4700
4715
4720
4725
4730
4732
4735
4740
4745
4750
4755
4760
4765
4770
4775
4780
4785
4790
4795
4800
4805
4810
4815
4820
4825
4830
4835
4840
4845
4850
4865
4870
4875
4880
4885
4890
4895
4900
4905
4920
4925
4930
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Budh
Pir Barkhudar (Halt)
Hamdaniwala (Halt)
Lal Pir
Mahmud Kot
Gurmani
Sanawan
Lal Mir (Halt)
Kot Adu Junction
Dera Dinpanah
Ahsanpur
Paharpur Thal
Kot Sultan
Kharal Azim
Jaman Shah
Leiah
Kotla Haji Shah (Halt)
Dorata
Rajan Shah
Karor
Samtiah
Sadan Sawaya
Behal
Notak
Sultan Karori (Halt)
Bhakkar
Kotla Jam
Darya Khan
Panj Girain
Shah Alam
Maibal
Kallur Kot
Tibba Meharban Shah
Piplan
Bhumb
Alluwali
Khanqah Sirajia
Kundian Junction
Sabzazar
Wanbhachran
Shadia
Bandial
Qaidabad
Mitha Tiwana
Hadali
Jauharabad
Khushab Junction
Sandral
Rakh Rajar
Dhak
Page 16 of 24
Appendix II
(See paragraph 330)
CODE
4935
4940
4945
4950
4955
4960
4965
4970
4985
5000
5005
5030
5035
5040
5045
5050
5055
5060
5062
5065
5070
5073
5075
5077
5095
5100
5105
5110
5130
5135
5155
5160
5165
5170
5175
5215
5220
5225
5230
5235
5240
5245
5260
5265
5270
5275
5277
5280
5285
5290
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Kandwal (Halt)
Lilla
Lilla Town
Tobah
Saroba
Golpur
Pind Dadan Khan
Chalisa Junction
Haranpur Junction
Chak Nizam
Malakwal Junction
Fateh Shahpur
Hariah
Ala
Shah Taj
Mandi Baha-Ud-Din
Lakhnewala (Halt)
Chilianwala
Chak Sher Mahammad
Dinga
Jafarabad (Halt)
Pir jand (Halt)
Jaurah Karanana
Akhtar Karnana
Dandot
Khewra
Khewra Chemical Work
Gujjar
Gharibwal
Rafiqwal
Bhera
Hazurpur
Miani
Nazirabad (Halt)
Chak Saida (Halt)
Sumbal Hamid
Mianwali
Biruli
Sammandwala
Pail Khel
Dher Umid Ali
Daud Khel Junction
Massan
Sohan Bridge
Makhad Road
Injra
Khattakabad
Chhab
Jhamat
Uchhri
Page 17 of 24
Appendix II
(See paragraph 330)
CODE
5295
5310
5315
5320
5325
5330
5345
5350
5355
5390
5395
5400
5405
5410
5415
5420
5425
5430
5435
5440
5455
5460
5465
5470
5475
5480
5500
5505
5510
5515
5520
5525
5530
5550
5555
5560
5565
5570
5575
5580
5585
5590
5595
5600
5605
5610
5615
5620
5625
5630
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Jand Junction
Lanagar
Chura Sharif (Halt)
Nammal
Domel
Basal Junction
Sulaimanabad
Jhalar
Kanjur
Cement Factory Siding
Mari Indus
KalaBagh
Khudozai
Kaman Mashani
Trag
Isa Khel
Kurram Bridge
Thanedarwala
Arsala Khan
Laki Marwat Junction
Gambila Serat
Gandi Khan Khel
Naurang Serai
Naurang Serai Sugar Mills
Ghoriwal
Bannu
Aba Khel
Shahbaz Khel (Halt)
Pezu
Drakki
Gul Imam
Sidki
Tank Junction
Boltonabad
Kaur
Manzai
Thal
Darsmand
Doaba
Kahi
Togh
Hangu
Hangu Camp
Ibrahimzai(Closed)
Raisan
Ustarzai
Chikarkot
Nasrat Khel(Closed)
Kohat Tehsil
Kohat Cant
Page 18 of 24
Appendix II
(See paragraph 330)
CODE
5635
5640
5645
5650
5655
5660
5665
5705
5710
5715
5720
5725
5730
5735
5740
5765
5770
5775
5780
5785
5790
5795
5800
5805
5810
5815
5820
5825
5830
5835
5840
5845
5850
5855
5860
5865
5880
5885
5890
5905
5910
5915
5920
5925
5930
5935
5940
5945
5950
5955
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Cadat College Kohat

Babari Banda
Seni Gamabat
Ghurzai
Tilkan
Faqir Hussain Shahed
Khushalgarh
Mian Shmir
Makhdumpur Pahoran
Jan Muhammedwala
Abbdul Hakim
Daira Mehram
Darkhana
Jarala
Shorkot Cant Junction
Sattarwala (Halt)
Chutiana
Alisar (Halt)
Dabanwala
Toba Tek Singh
Seowal (Halt)
Janiwala
Noorpur
Gojra
Kot Saleem Shaheed
Kot Abadan (Halt)
Pakka Anna
Sar Shmair Road
Abbaspur
Risalewala
Samanabad
Faisalabad
Nishatabad
Gatti (FSLD Dry Port)
Sultan Nagar
Chak Jhumra Junction
Sahinawala
Dar-Ul-Ihsan
Sangla Hill Junction
Marh Balochan
Rattian
Sukheke
Nautheh
Kaleke
Madhrarianwala
Hafizabad
Shori Chatta (Halt)
Gajargola
Alipur Chatta
Manchar Chatta
Page 19 of 24
Appendix II
(See paragraph 330)
CODE
5960
5965
5970
5975
6005
6010
6015
6020
6025
6030
6035
6050
6055
6075
6080
6085
6090
6115
6120
6125
6130
6135
6140
6145
6150
6155
6160
6165
6170
6175
6180
6185
6190
6195
6197
6200
6205
6210
6215
6230
6235
6240
6245
6250
6265
6270
6275
6280
6285
6290
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Jamke Chatta
Dharowal Kang (Halt)
Mansurwali
Wadala Cheema (Halt)
Ghakha Mittar
Sodhra Kopra
Begowala
Sambrial
Sahowala
Ugoke
Sialkot Junction
Sialkot Cant
Suchetgarh Junction
Ranbirsinghpura
Miran Sahib
Jammu Cantt
Jammu(Tawi)
Khanora
Waryam
Rustam Sargana
Gilmala
Mudduki
Jhang Sadar
Jhang City
Thatta Mahla
Rivaz East Bank
Rivaz West Bank
Chund
Shah Jewana
Shah Nikdur
Panj Pir (Halt)
Sobhage
Hafeezabad (Halt)
Haryanwal
Khalidabad
Sillanwali
Manguana
Aldana
Shahinabad Junction
Pindi Rasul
Charnali
Bajwa (Halt)
Tariqabad
Sargodha Junction
Mitha Lak
Chak Waraichanwala
Ajnala
Qudratabad
Bhalwal
Wilsonpur
Page 20 of 24
Appendix II
(See paragraph 330)
CODE
6295
6300
6305
6310
6315
6320
6325
6365
6370
6375
6380
6385
6390
6395
6400
6435
6440
6445
6450
6455
6485
6490
6495
6500
6505
6510
6515
6520
6525
6530
6535
6540
6545
6550
6555
6560
6565
6570
6575
6580
6585
6590
6595
6600
6605
6610
6615
6620
6625
6630
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Phularwan
Mansurabad
Mona
Pind Mukko (Halt)
Pakhowal
Banh Mianwali (Halt)
Chak Saida (Halt)
Sathoiwala
Burj
Munianwala
Chiniot
Chenab Nagar
Lalian
Tinoka
Nishtarabad
Ludewala
Dherma
Wegowal
Shahpur Sadar
Shahpur City
Qila Sheikhupura Junction
Bahrianwala
Bahuman
Mahmunwali
Warburton
Vakilwala
Nanakana Sahab
Zafarwal
Buchiana
Panj Pulla (Halt)
Kot Daya Kishan
Jaranwala
Tufail Shahid (Halt)
Patla
Pithu Rana (Halt)
Rurala Road
Sarwar Shaheed (Halt)
Jhok Ditta
Chak Turan
Tandianwala
Chak Ibrahim Bhatti
Mandi Rahme Shah
Kanjwani
Kot Khair Din (Halt)
Manjhla Bagh
Mamu Kanjan
Kot Darya Bal
Kamalia
Magneja
Pir Mahal
Page 21 of 24
Appendix II
(See paragraph 330)
CODE
STATION
NAME
6635
6680
6685
6690
6695
6700
6720
6725
6730
6735
6740
6745
6750
6755
6760
6800
6805
6810
6815
6820
6825
6830
6835
6840
6845
6847
6850
6855
6860
6865
6870
6900
6925
6930
6935
6940
6945
6950
6955
6975
6980
6985
6990
6995
7000
7005
7010
7045
7050
7055
Naim Ishfaq Shaheed

Imamia Colony
Missan Kalar
Shakirabad
Qila Sattar Shah
Chichoki Mallian
Machhike
Farooqabad
Sachca Sauda
Bahalike
Nawan Pind
Safdarabad
Abdullahpur Kolar
Moman
langowal Baruhi(Halt
Kot Mul Chand
Babakwal
Srirampura
Chah Sayidanwala
Kala Khatai
Shah Sultan (Halt)
Narang
Khunda Ladheke
Mehta Suja
Baddomalhi
Alamgir Town
Raya Khas
Daud (Halt)
Pejowali
Kalas Goraya (Halt)
Narowal Junction
Jassar Junction
Hazrat Shams Ghous
Darbar Sahib Kartarp
Bustan Afghanan
NurKot
Tehsil Shakargarh
Mariyal
Chak Amru
Tasirabad
Gunna Kalan
Alhar
Chawinda
Pasrur
Qila Sobha Sinagh
Alipur Sayadan
Domala
Hanapur
Rehana
Hastedpur
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Page 22 of 24
Appendix II
(See paragraph 330)
CODE
7090
7095
7100
7105
7110
7115
7120
7125
7130
7135
7140
7145
7165
7170
7175
7180
7185
7190
7195
7230
7235
7240
7245
7250
7253
7255
7260
7265
7267
7270
7290
7295
7300
7305
7325
7330
7335
7340
7345
7350
7355
7375
7380
7385
7390
7395
7405
7410
7415
7420
STATION
NAME
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Harnal (Halt)
Taragarh
Sukho
Muradi Janjil
Daulatala
Sood Bhidana
Sayyad Kasran
Dhudial
Chak Naurang
Behkari (Halt)
Cakwal
Bhaun
Kahal
Chauntra
Mirjal
Gagan
Fateh Jhang
Kutbal
Nawgazi
Mohra Shahwali
Usman Khattar
Farooqia
Hattar
Kot Najib Ullah
Fertilizer Factory S
Haripur Hazara
Serai Saleh
Baldher
Sultanpur
Havelian
Kabul Seen Pul
Kabul River
Risalpur Cant
Rashkai
Gujar Garhi
Kalpani
Takht-i-Bhai
Parkhoo Dheri
Hathiyan
Skhakot
Durgai
Qudrat
Manga
Qala-I-Nasir
Sar Dheri
Charsadda
Wagah
Taqipur
Jallo
Gullarpir (Halt)
Page 23 of 24
Appendix II
(See paragraph 330)
CODE
STATION
NAME
7425
7430
7435
7480
7485
7490
7495
7500
7505
7510
7515
7520
7525
7530
7535
7540
7545
7580
7585
7590
7595
7600
7605
7610
7615
7620
7625
7630
7635
7640
7645
7650
7655
7660
7665
7670
7675
7680
7685
7690
7695
7700
7705
7710
7715
7745
7758
7785
7790
Harbanspura
Muslimabad (Halt)
Moghalpura Junction
Depot Hill
Karachi University
Urdu College (Halt)
Karachi Central
Liaqatabad
North Nazimabad
Orangi
Manghopir
Site
Shah Abdul Latif
Baldia
Lyari
Wazir Mansion
Karachi Port Trust
Taunsa Barrage Colony
Taunsa Barrage
Shadan Lund
Basti Rahman
Basti Darwash Lashar
Dost Muhammad Abad
Yaru Khosa
Dera Ghazi Khan
Paigah
Kot Chhutta
Basti Fauja
Jampur
Azmatwala
Muhammadpur Diwan
Hamunwala
Fazilpur Dhandi
Kotla Ihsan
Rajanpur
Kotla Nasir
Mithan Kot
Murghai
Kot Behram
Badli Mazari
Rojhan
Wali Mazari
Basti Abdullah Halt
Shah Wali
Kashmor Colony
Korangi
Lahore Dry Port
Margala (Islamabad Dry Port)
Islamabad
CODE
TRAIN
NAME
CODE
EARNING TYPE
DESCRIPTION
SUB EARNING TYPE

CODE
DESCRIPTION
CODE
MAIN ACCOUNT
DESCRIPTION
CODE
DETAILED ACCOUNT
DESCRIPTION
RUPEES
Page 24 of 24
APPENDIX III
FINANCIAL POWERS DELEGATED TO THE MINISTRIES AND THE HEADS OF THE
DEPARTMENT BY FINANCE DIVISION, GOVERNMENT OF PAKISTAN
(See paragraph 438)
S.
Name of Powers
No.
1
1
2
Creation of
Temporary posts
Powers Delegated to the

Ministries / Divisions
3
The creation of new posts in the
Current Expenditure shall require
the approval of the Finance
Division, even when these are
included in the current budget. The
Secretaries of the Ministries /
Divisions shall have full powers to
create new post(s) in the
Development Expenditure / PSDP,
included in PC-I or PC-II after the
approval of the project by the
relevant
forum
subject
to
availability of development budget
against
Employees
Related
Expenses. These posts shall be
continued on year to year basis till
the completion of the project. Such
posts(s) will cease to exist on the
closure / completion of the project.
After completion of the project and
submission of PC-IV, the barest
minimum and essential post(s) shall
be converted from Development
Expenditure to Current Expenditure
with the approval of the Financial
Adviser.
Powers Delegated to
the Heads of
Departments
Remarks
4
Pakistan
Diplomat (i)
may
create
a
temporary post for a
maximum period of 5
days for enabling the
transferred official to
brief the incoming
official and to hand
over
to
him
accountable
documents etc.
5
A post in any office
or
department
which has remained
vacant for a period
of three years or
more
shall
be
deemed to have
been abolished. The
powers for revival of
that post shall not be
exercised
without
obtaining
prior
approval of the
Financial Adviser.
(ii) Financial
Advisers
concurrence
for
continuance
of
temporary posts in
the next financial
year may be sought
well before the
beginning of that
year so that the
posts not agreed to
by the Financial
Adviser are not
continued in the
next financial year
even for a day.
(iii) The proposals for

creation
of
temporary
posts
belonging
to
Occupational
Groups / Services
administratively
controlled by the
Establishment
Division will first be
referred
to
the
Establishment
Page 1 of 24
APPENDIX III
S.
Name of Powers
No.
1
Conversion of a
temporary post
into a permanent
post

Powers Delegated to
the Heads of
Departments
Full powers, subject

to
the
As in column 3.
Posts which have been in existence

continuously for five years or more,
and have been created for work of
a permanent nature, and are likely
to continue for an indefinite
period.
Abolition of posts
Full Powers.
As in column 3.
Reimbursement of
Medical Charges
Full powers subject to availability

of budget.
As in column 3.
Re-appropriation
of funds
Full powers, subject to the

observance of the following
general restrictions and to the
supply of a certificate to Audit by
the administrative Ministry /
Division while issuing orders for
re-appropriation to the effect that
the expenditure to be met by reappropriation from the relevant
minor and detailed objects was not
foreseen at the time of budget; the
expenditure cannot be reduced nor
can it be postponed to the next
year; and the expenditure in
question was not specifically
disallowed by the Finance Division
at the time of approving the budget
estimates.
As in column 3.
Remarks
5
Division
for
clearance.
Details of temporary
posts converted into
permanent during the
course of a financial
year,
which
are
proposed
to
be
transferred from Part-II to
Part-I of the budget for
the next year, should
invariably be reported to
the Financial Adviser
before the 1st October,
every year.
General Instructions:
(I) (a) No appropriation or reappropriation may be made:
(i) from one grant to another;
(ii) after the expiry of the financial
year;
Page 2 of 24
APPENDIX III
S.
Name of Powers
No.
1

Powers Delegated to
the Heads of
Departments
Remarks
(iii) between funds authorized for

expenditure charged on the
Federal Consolidated Fund and
other expenditure;
(b) Funds may not be appropriated
or re-appropriated to meet:
(i) any item of expenditure which
has not been sanctioned by an
authority competent to sanction it;
(ii) expenditure on a new service
not provided for in the budget
estimates authorized for the year;
and
(iii) expenditure for a purpose the
allotment
for
which
was
specifically reduced or refused by
the National Assembly.
If funds to meet a new

service are available
under the relevant grant,
re-appropriation for such
new service may be
made after a token sum
has
been
allocated
through a Supplementary
Grant.
(a) All powers of appropriation and

re-appropriation conferred upon
Administrative
Ministries
/
Divisions/
Departments/Subordinate
Offices
and
other
authorities are subject to the
condition that without the previous
consent of the Financial Adviser /
Finance Division:
(i) an authority may not meet, by
re-appropriation,
expenditure
which it is not empowered to meet
by appropriation;.
(ii) lump-sum provision for
expenditure included in a grant
may not be appropriated or reappropriated;
(b) No re-appropriation may be
made:
(i) from Development to Current
Expenditure and vice-versa;
Page 3 of 24
APPENDIX III
S.
Name of Powers
No.
1

3
(ii) from to, or within the
Employees Related Expenses, from
Operating
ExpensesCommunication-Telephone
&
Trunk Calls, Telex, Teleprinter &
FAX, Electronic Communication;
Utilities: Gas, Water, Electricity;
Secret
Service
Expenditure,
Unforeseen
Expenditure
for
Disaster Preparedness & Relief and
Occupancy Costs.
(iii) of provision specifically made
in the budget for expenditure in
foreign exchange to expenditure in
local currency; and
(iv) of provision allowed as
Supplementary Grant;.
(d) Funds may not be appropriated
or re-appropriated to meet any
expenditure, which is likely to
involve further outlay in a future
financial year.
(a) No Ministry / Division /
Department / Subordinate Office
(including any autonomous body)
shall be authorized to reappropriate funds from one
development scheme to another
development
scheme.
In
exceptional cases, however, reappropriation of such funds may
be allowed, where necessary, by
Financial
Adviser
on
the
recommendation of Planning and
Development Division.
(b) In the case of development
schemes controlled/ executed by
the Planning and Development
Division themselves, approval for
re-appropriation of funds from one
development scheme to another, if
necessary, shall be made with the
prior approval of the Financial
Adviser to that Division.
Powers Delegated to
the Heads of
Departments
Remarks
In
the
case
of
expenditure on works,
the conditions laid down
in paragraphs 31 and 32
of Appendix 6 to the
Central Public Works
Account Code shall also
apply.
Appropriation or reappropriation
in
accordance
with
provisions of S.No. 5(I),
(II) and (III) in Column 3
by a competent authority
will, if that authority is
authorized to sanction
the
expenditure
in
question, operate as
sanction
to
such
expenditure.
Page 4 of 24
APPENDIX III
S.
Name of Powers
No.
1

Powers Delegated to
the Heads of
Departments
Remarks
Power to declare
stores surplus or
unserviceable.
Full powers, subject to prescribed

conditions.
As in column 3.
Heads
of
Pakistan
Missions abroad may
exercise these powers in
accordance
with
approved
scales,
in
respect of the residences
of officers subordinate to
them.
Powers to sell
surplus or
unserviceable
stores and stock
by auction.

prescribed conditions.
As in column 3.
Heads
of
Pakistan
Missions abroad may
exercise these powers in
accordance
with
approved
scales,
in
respect of the residences
of officers subordinate to
them.
Write off of
irrecoverable
value of stores or
public money due
to losses on
account of fraud,
theft, etc.
Upto Rupees 5,000,000 (Rupees

Five Million) in each case,
provided that :
(a) the loss does not disclose a
defect of system the amendment of
which requires the orders of higher
authority; and
(b) there has not been any serious
negligence on the part of some
individual government officer or
officers, which may possibly call
for disciplinary action requiring
the orders of any higher authority.
(ii) Powers to write-off of losses up
to a limit of Rupees 200,000
(Rupees Two Hundred Thousand)
to cover deficiencies on account of
breakage, shortage in transit,
wastage, spoilage and bottling,
dryness in storage and depreciation
on account of wear and tear
fluctuation in market prices and
obsolescence.
to
the
Upto
to
Rupees
100,000 (Rupees One
hundred
thousand)
subject to observance
of
conditions
mentioned in Column
3.
Subordinate authorities
already enjoying the
power in (ii) of Column 3
beyond this limit may
continue to exercise
those powers.
Page 5 of 24
APPENDIX III
S.
Name of Powers
No.
1
9
2
Expenditure
against provisions
in the budget
shall be
sanctioned in the
following
manners:

Powers Delegated to
the Heads of
Departments
Remarks
Project PreInvestment
Analysis
(1) Feasibility
Studies, Research
and Surveys and
Exploratory
Operations

to
the
As in column 3.

to
the
As in column 3.
Operating
Expenses
(2) Travelling
Allowance.
(3) Transportatio
n of goods.
Full powers.
As in column 3.
(4) POL Charges

and CNG
Charges.
Full powers, subject to observance

of ceilings where applicable.
As in column 3.
(5) Conveyance
charges.

As in column 3.
(6) Postage
(7) Telephone
and Trunk Calls
(8) Telex and
Teleprinter and
FAX
(9) Electronic
Communication.
to
the
Full Powers.
As in column 3.

of prescribed ceilings where
applicable.
applicable.
As in column 3.

applicable.
As in column 3.
As in column 3.
Page 6 of 24
APPENDIX III

Powers Delegated to
the Heads of
Departments
3
Full Powers.
4
As in column 3.

applicable.
As in column 3.
Full Powers.
As in column 3.
Full powers, provided that printing

at a press other than a press of the
Printing Corporation of Pakistan,
should be undertaken only if the
Principal Accounting Officer is
satisfied that it is in public interest
to do so and records a certificate to
that effect.
As in column 3.
(14) Newspapers
Periodicals and
Books.
Full Powers.
As in column 3.
(15) Uniform and

Liveries.
Full Powers, provided that the

purchase of uniforms and liveries
shall be made subject to the
prescribed scales and prices.
As in column 3.
(16) Rent of nonresidential

buildings.
(i) Works Division & Defence

Division. Full powers.
S.
Name of Powers
No.
1
2
(10) Courier and
Pilot Services
(11) Utilities (Gas,
Water, Electricity)
Hot & Cold
Weather Charges,
Others.
(12) Office
Stationery.
(13) Printing &
Publications.
(ii) Ministry of Foreign Affairs. Full

powers in respect of Pakistan
Missions abroad.
(iii) Other Ministries/Divisions:
(a) Upto Rupees 100,000 (Rupees
One Hundred Thousand) per
month for Islamabad / Rawalpindi /
Lahore / Karachi / Peshawar /
Quetta.
(b) Upto Rupees 50,000 (Rupees
Fifty thousand) per month for other
place or as approved from time to
time.
Remarks
5
The job of printing

material of sensitive and
classified nature shall
continue
to
be
performed by Printing
Corporation of Pakistan.
The
Principal
Accounting Officer shall
determine the nature of
such printing material.
The powers to incur

expenditure on rent of
non-residential
and
residential
buildings
shall be subject to the
approved
rates
and
scales.
In sanctioning rents,
merits
and
local
conditions in each case
will be kept in mind.
Page 7 of 24
APPENDIX III
S.
Name of Powers
No.
1
2
(17) Rent of
Residential
Buildings.

Powers Delegated to
the Heads of
Departments
Remarks
(i) Full powers to incur expenditure

from within the sanctioned budget
grant as per prescribed rental
ceiling and grant one year advance
payment of rent during the lease
period and subject to availability of
funds.
As in column 3.
(1)In sanctioning rent,

merits
and
local
conditions in each case
will be kept in mind.
(2) Powers at (i) and (ii)
in Column 3 may be
exercised only in the
case of government
servants who are entitled
to provision of residential
accommodation under
any general or specific
orders.
(ii) Ministry of Foreign Affairs: Full

powers in respect of Pakistan
Missions Abroad.
(18) Consultancy
and Contractual
Work.
Full Powers subject to observance

of prescribed conditions.
As in column 3.
(19) Royalties,
Rates and Taxes,
Rent of Machine
and Equipment.
Full powers.
As in column 3.
(20) Training
Domestic.
Full powers.
As in column 3.
(21) Payment to
Government
Departments for
services rendered
Full powers.
As in column 3.
(22) Essay writing

and Copy Rights
Full powers.
As in column 3.
(23) Law Charges.
Full powers, in consultation with

Law Division.
As in column 3.
(24) Fees to Law

Officers
Full powers, in consultation with

Law Division.
As in column 3.
(25) Exhibitions,
Fairs and Other
National
Celebrations
Full powers.
As in column 3.
Page 8 of 24
APPENDIX III
S.
Name of Powers
No.
1

Powers Delegated to
the Heads of
Departments
2
(26) Advertising
and Publicity.
3
Full powers, subject to prescribed
conditions.
4
As in column 3.
(27) Payments to
Others for
services rendered.

of prescribed conditions.
As in column 3.
(28) Purchase of
drugs and
medicines.
Full powers.
As in column 3.
(29) Contribution
& Subscription.
Full powers.
As in column 3.
(30) Expenditure
on Pakistani
delegations to
Foreign Countries.
Full powers, in accordance with

As in Column 3.
(31) Loss on
Exchange

As in column 3.
(32) Secret
Service
Expenditure
(33) Conferences
/ Seminars /
workshops /
Symposia

As in column 3.

As in column 3.
(34) Unforeseen
Expenditure.
Rupees 100,000 (One Hundred Rupees

Thousand)
(Rupees
Thousand)
Remarks
5
50,000
Fifty
Employees
Retirement
Benefits
(35) Reimbursem
ent of Medical
Charges to
Pensioners.
Full powers subject to availability

of budget.
As in column 3.
Grants
(36) Grants
domestic.
(i) Institutions wholly financed by As in clause (i) and (ii)

the government:(a) of column 3.
Full powers, to release the amount
Page 9 of 24
APPENDIX III
S.
Name of Powers
No.
1

3
specifically provided for this
purpose in the budget subject to
the prescribed conditions.
(ii) Institution not wholly financed
by the government:-
Powers Delegated to
the Heads of
Departments
Remarks
(a) Full powers subject to the

prescribed conditions to sanction
recurring grants, provided that
specific budget provision in respect
of each individual institution is
made.
(b) For non-recurring grants not
covered by the rules; upto Rupees
10,000 (Rupees Ten Thousand) in
a year subject to the prescribed
conditions provided that budget
provision exists.
Transfers
(37) Scholarships,
Bonuses and
Other Awards.
Full powers in accordance with the

approved rates for scales.
As in column 3.
(38) Entertainmen
t.
(i) For light refreshment not

exceeding Rupees 30 (Rupees
Thirty) per head at meetings
convened for official business.
Decision to incur such expenditure
will be taken only by officers of
and above the status of Joint
Secretary.
(ii) For receptions, lunches and
dinners: up to Rupees 40,000
(Rupees Forty Thousand) in each
case for Ministries / Divisions
subject to the condition that per
head expenditure including taxes
and soft drinks etc should not in
any case exceed Rupees 1200
(Rupees Twelve Hundred).
As in (i) of column 3.
(iii) For serving lunch boxes not

exceeding Rupees 200 (Rupees
Two Hundred) per head in meeting
which are
prolonged
Welcome or farewell
receptions, lunches and
dinners to Government
functionaries should not
be arranged at the
expense
of
public
exchequer.
(a Notwithstanding the
provisions of para 8 (c) of
this O.M. the power at
(ii) and (iii) above shall
not be delegated by the
Secretaries
of
administrative Ministries
/ Divisions to the officers
subordinate to them in
the Ministries / Divisions
and elsewhere.
(b) The expenditure
involved shall be subject
Page 10 of 24
APPENDIX III
S.
Name of Powers
No.
1

3
beyond office hours without break
in the interest of Government
work.
(39) Gifts
Upto Rupees 10,000 (Rupees Ten

Thousand) in one year subject to
availability of budget.
Powers Delegated to
the Heads of
Departments
4
Remarks
5
to availability of budget.
No
proposals
for
reappropriation of funds
from the restricted heads
as mentioned at Sl. No 5
above
and
Supplementary Grant /
Technical
Supplementary
Grant
shall be entertained by
Finance Division.
(a) For presentation to
the foreign dignitaries
only.
(b) Subject to the
conditions
mentioned
under Sl.No. 9(38) (b)
column 5 above.
Expenditure on
Acquiring of
Physical Assets.
(40) Purchase of
Building,
Computer
Equipment,
Commodity
purchases (Cost of
State), Other
Stores and Stocks,
Transport, Plant
and Machinery,
Furniture &
Fixture and
purchase of Other
Assets.

of prescribed
conditions &
instructions of Cabinet Division,
regarding purchase of transport.
As in column 3.
Civil Works
(41) Civil Works
on Roads,
Highways &
Bridges, Irrigation
Works,
Approved Development schemesFull powers, subject to release of

funds with the prior approval of
Financial Adviser as provided
under Para 13 (vii) of this O.M.
Includes powers for

purchase of land for
Pakistan missions abroad
and
construction
of
building thereon.
Page 11 of 24
APPENDIX III
Powers Delegated to
the Heads of
Departments
Remarks
3
Non-Development Works upto
Rupees 1,000,000 (Rupees One
Million).
(42) Transport
Rupees 100,000 (Rupees One

Hundred Thousand) at any one
time to one or any number of
vehicles used by the Ministry /
Division.
As in column 3.
US $2000 ($ Two
thousand) at any one
time to one or any
number of vehicles used
by the Pakistan Missions
Abroad.
(43) Machinery &

Equipment,
Furniture &
Fixtures and
Computer
Equipment.
Full powers subject

As in column 3.
(i) Heads of Missions

abroad may exercise
these
powers
in
accordance
with
approved
scales
in
respect of the residence
of
the
officers
subordinate to them.
S.
Name of Powers
No.
1
2
Embankment and
Drainage Works,
Building &
Structures, Other
Works and
Telecommunicati
on Works and
Drought
Emergency Relief
Assistance (DERA)
works.

Repair &
Maintenance
to
the
(ii) Heads of Pakistan

Missions
may
incur
expenditure on repairs
up 10% of the assessed
market value of furniture
and
furnishing
per
financial year.
(44) Buildings &
Structure of
Pakistan Missions
abroad owned by
the Government
of Pakistan.
Ministry of Foreign Affairs; per

financial year upto 10% of annual
standard rent.
As in column 3.
Page 12 of 24
APPENDIX III
S.
Name of Powers
No.
1
2
(45) Building &
Structures (hired
and the
requisitioned)

Powers Delegated to
the Heads of
Departments
Accommodation for office and

residential purposes: upto two
months rent as the land lords
liability limited to the lease period
of not less than three years.
Remarks
5
Heads of Missions: Upto
$200 ($ Two hundred)
per annum within the
financial year.
No liability shall be
incurred for government
on this account.
(46) Powers to
give
administrative
approval to works
in respect of nonresidential
buildings.
Works Division upto Rupees

2,000,000 (Rupees Two Million)
Other Ministries and Divisions
upto Rupees 500,000 (Rupees Five
Hundred thousand).
10
Powers to order
refund in
accordance with
the rules or in
pursuance of
decisions of
courts in respect
of which no
appeal is
proposed to be
filed.
Full powers.
As in column 3.
11
Compensation
payable to any
individual under
law, rules, or
judgement of
courts.
Full powers.
As in column 3.
12
Charges for
remittance of pay
and or allowances
of establishment
by money order
or by bank drafts,
other than leave
salary.
Full powers.
As in column 3.
Page 13 of 24
APPENDIX III
S.
Name of Powers
No.

Powers Delegated to
the Heads of
Departments
1
13
2
Powers to
sanction
investigation of
claims of
government
servants to arrears
of pay,
allowances, etc.
3
Full powers subject to restrictions
under paras 125 and 126 of GFR
Volume I.
4
As in column 3.
14
Fixation of initial
pay by grant of
premature
increments in
cases of first
appointment
under
government of
persons not
already in the
service of the
Federal, or a
Provincial
Government.
Powers to grant not more than six

premature increments for the initial
fixation of pay subject to the
As in column 3.
(a) In cases of persons appointed

through the FPSC, premature
increments should be granted, on
the recommendations of the FPSC,
and in consideration of the fact that
suitable persons of requisite
qualifications are not available in
the minimum pay of the post.
Remarks
5
Claims of
government
servants to arrears of pay
and
allowances
or
increments, or in respect
of any underpayments,
which
have
been
allowed to remain in
abeyance for a period
exceeding one year may
not be investigated by an
Accountant
General,
except under the special
orders of the competent
authority,
as
vested
under para 124 of GPR
Volume I.
Six advance increments
can also be allowed to
those nominees of the
FPSC who are already in
government service over
and above minimum of
the respective pay scale
to which they are
appointed and not over
and
above
their
protected pay under FR.
22.
(b) No premature increments

should be granted in cases of
adhoc
appointments
in
anticipation
of
FPSCs
recommendations.
(c) In posts where appointment is
not made through FPSC, premature
increments should be granted only
after the appointing authority
certifies that suitable persons of
requisite qualifications are not
available on the minimum of the
sanctioned pay scale of the posts.
Page 14 of 24
APPENDIX III
S.
Name of Powers
No.
1
15
2
Fixation of initial
pay of an
officiating
government
servant on
appointment to
another post in a
time scale of pay.

3
Power to fix the initial pay in the
time scale of the new post at the
stage at which it would have been
fixed under the rules if the
officiating pay in respect of the old
post was the substantive pay, of the
government servant provided that:-
Powers Delegated to
the Heads of
Departments
4
As in column 3.
(a) the government servant

concerned has held that (post for a
period of three years continuously
(including period of leave) or
would have held it for that period if
not appointed to the other post;
and
Remarks
5
In case where the initial
pay in the time scale of
a new post is fixed in
exercise of these powers,
the government servant
will, for the purposes of
subsequent drawls of pay
in that post (and for these
purposes
only),
be
treated
as
if
the
government servant were
holding a lien on the old
post.
(b) the appointing authority

certifies that the government
servant was not officiating in a
leave or short term vacancy
(sanctioned for less than one year)
and was not likely to revert to a
lower post at least for the period
during which he/she holds the new
post.
16
Fixation of
scales/rates of pay
and allowances of
posts in Pakistan
Missions abroad
to which
recruitment is
made locally.
17
Sanction to the
undertaking of
work for which an
honorarium is
offered and the
grant of
acceptance of an
honorarium.
Full powers to the

heads of Pakistan
Missions
abroad
concerned to sanction
increase in scales /
rates
of
pay
corresponding to the
increase allowed by
the local government
subject
to
the
availability of budget
provision.
Full powers upto the level of
Section Officer and equivalent.
The amount should not exceed
one months pay of the government
servant concerned on each
occasion. In the case of recurring
honoraria, this limit applies to the
total of recurring payments made
As in column 3.
The power will be

exercised subject to the
condition
that
the
relevant rules and policy
instructions issued by the
Finance Division from
time to time are duly
observed and that the
Page 15 of 24
APPENDIX III
S.
Name of Powers
No.
1

3
to an individual in a financial year.
Powers Delegated to
the Heads of
Departments
4
Remarks
5
grant of honorarium is
not used as a device to
compensate
a
government servant for
special pay etc. not
admissible under the
rules. No expenditure
should be incurred on
honoraria in excess of
the specific provision
made for this purpose
In the sanctioned budget
grant
and
that
if
expenditure in cases of
such provision becomes
necessary at same stage,
prior concurrence of the
Financial Adviser shall
be necessary before such
expenditure is incurred.
Notwithstanding
the
provisions of para 8 (c) of
this O.M. this power
shall not be delegated by
the
Secretaries
of
administrative Ministries
/ Divisions and Heads of
Departments
to
the
officers subordinate to
them in Ministries /
Divisions
and
Departments.
18
Sanction of
honoraria to
government
servants in
connection with
departmental
examinations in
accordance with
the rules.

approved rates or scales.
As in column 3.
19
Power to sanction
Full powers.
As in column 3.
Page 16 of 24
APPENDIX III
S.
Name of Powers
No.
1
2
the undertaking of
work for which a
fee is offered and
acceptance of fee.

Powers Delegated to
the Heads of
Departments
Remarks
One third of any fee in

excess of $1000 ($ One
thousand) or equivalent
received by a civil
servant for a foreign
Consultancy
outside
Pakistan shall be credited
to general revenues.
20
Exemption from
crediting portion
of fees to
government.
Full powers in respect of fees paid

to government servants for services
rendered in Pakistan.
As in column 3.
21
Relaxation of the
prescribed time
limit for
submission of TA
Bill.
(i) Where no TA advance was

drawn: Full powers.
As in column 3.
Relaxation of the
prescribed time
limit where the
family of
transferred
government
servant could not
join within one
year due to
shortage of
accommodation,
education of
children or on
medical or
compassionate
grounds.

(i) Instructions contained in
Government Decision No. 15
under S.R. 116 are duly observed.
Relaxation of the
prescribed time
limit in respect of
a member of the
family of a
Full powers provided that the

family performed the journey after
the transfer orders for the
government servant were issued.
22
23
(ii) Where T.A advance was drawn:

TA adjustment bill should be
submitted within one year of the
date of performance of journey by
the government servant, failing
which the advance will be
recovered.
As in column 3.
(ii) Where advance of TA had been

drawn in respect of the family
members and the family did not
accompany
the
government
servant, the advance would be
refunded within one year.
As in column 3.
Page 17 of 24
APPENDIX III

Powers Delegated to
the Heads of
Departments
Remarks
2
transferred
government
servant preceding
him.
24
Power to decide
the amount of
Permanent
travelling
allowance to be
drawn by a
government
servant holding
more than one
post to which
Permanent
travelling
allowance is
attached.
Full powers, provided that the limit

laid down in SR 24 is not
exceeded.
25

Relaxation of
adjustment of TA advance within
prescribed time
twelve months.
limit where the
family could not
follow a
government
servant granted
leave travel
concession within
the prescribed
period of one
month on medical
grounds or due to
private affairs.
26
Grant of
permission for the
family to precede
a government
servant granted
leave travel
concession.
Full Power, subject to the

condition that the family precedes
the government servant after the
formal sanction of leave.
27
Grant of TA
concession during
leave where leave
is combined with
Full powers.
S.
Name of Powers
No.
1
As in column 3.
As in Column 3.
Page 18 of 24
APPENDIX III
S.
Name of Powers
No.
1
2
extraordinary
leave due to
circumstances
beyond the
control of
government
servant.

Powers Delegated to
the Heads of
Departments
Remarks
28
Permission to
travel by air on
transfer to a
Pakistan Mission
abroad in cases
where air route is
not the approved
route.
Full powers to send an official by

air. The decision shall be taken at
the level of Secretary.
29
Grant of travelling
and daily
allowance to nonofficial members
of Commissions /
Committees etc.
set up by the
government and
to foreign experts.
30
Grant of daily
allowance for
compulsory halt
due to dislocation
of
communications.
Daily
allowance
upto
the
maximum rates admissible to
government servants, and in
addition, where the person
concerned has, of necessity, to stay
in a hotel, reimbursement of actual
single room-rent, subject to the
production of hotel receipts /
vouchers, upto the maximum rate
admissible to government servants.
Full powers.
As in column 3.
31
Grant of
extraordinary
leave to
temporary
government
servants upto one
year for reasons
beyond their
control.
Full powers.
As in column 3.
As prescribed
Revised Leave
1980.
32
Grant of leave
terms to
employees
Full powers to the extent covered

by model rules laid down in
Appendix-10 to FR & SR Volume
As in column 3.
In terms of Item No. 8 of

the standard terms and
conditions laid down
under
Rules,
Page 19 of 24
APPENDIX III

Powers Delegated to
the Heads of
Departments
Full powers provided that the

disability manifests itself within
three months after the occurrence
of its cause.
Full Powers, subject to the
condition that advances will be
allowed in a manner that only one
advance will remain outstanding at
one time.
As in column 3.
S.
Name of Powers
No.
1
2
appointed on
contract.
II.
33
Grant of special
disability leave.
34
Grant of advance
to government
servants from
various provident
funds.
35
Permission to
postpone
recovery of
advance drawn
from the GP Fund
for a specified
period.
Power to postpone recovery of

advance for a period not exceeding
two years.
As in column 3.
36
Grant of advance
for the purchase
of Motor
Car/Motor Cycle
to temporary
government
servants.
Full powers subject to the

production of surety bond and
fulfilment of other conditions
prescribed by the rules.
As in column 3.
37
Relaxation of the
time limit of one
month within
which purchase
of conveyance
should be
completed.
Full powers to raise the limit upto

six months.
As in column 3.
38
Authorization of
the final payment
of the dues of a
deceased
government
servant to the
members of
family, dispensing

production of indemnity bond or
provided that the amount or
balance standing to the credit of a
deceased subscriber in the fund is
to the extent of Rupees 20,000
(Rupees Twenty thousand).
Remarks
5
vide
Establishment
Divisions O.M. No.
10/52/95-R-2, dated 187-1996.
As in column 3.
The amount is paid in

accordance with the
provisions of Clause (I) of
sub-rule (I) of rule 234 of
the Federal Treasury
Rules Volume I.
Page 20 of 24
APPENDIX III
S.
Name of Powers
No.
1

Powers Delegated to
the Heads of
Departments
Remarks
with the
production of
succession
certificate and
guardianship
certificate in the
case of minor heir
(s).
39
Question of
deciding the real
legal heir (s) in
case where there
is no nomination
or the nomination
is incorrect or
invalid.
Full powers in consultation with

the Law Division.
40
Condonation of
interruption of
service.
Full powers provided each spell of

service is qualifying but not in the
case of voluntary retirement, or on
resignation from public service.
Subject to fulfilment of
conditions given under
Civil Service Regulations
(CSR) 420.
41
Condonation of
deficiency in
qualifying service
for pension.
Upto any period, less than a year if

both the conditions mentioned
below are satisfied:
The powers shall not be

exercised in the case of
government
servants
who have rendered less
than 5 years continuous
service.
(i) If a government servant dies

while in service or retires under
circumstances beyond control such
as on invalidation or abolition of
the post and would have
completed
another
year of
qualifying service if he/she had not
died or retired.
(ii) The service rendered was
meritorious as laid down under
CSR 423 (2) (b).
42
Grant of
conveyance
allowance
Power to sanction conveyance

allowance to government servants
whose ordinary duties involve
extensive travelling at or within a
short
distance
from
the
headquarters in terms of SR 25,
provided that:
Subject to rates approved

by the Finance Division.
Page 21 of 24
APPENDIX III
S.
Name of Powers
No.
1

Powers Delegated to
the Heads of
Departments
Remarks
(a) the powers shall not be

available in respect of officers and
staff of the Ministries/Divisions; and
(b) the expenditure can be met
from within the sanctioned budget
provision;
43
Power to sanction
deputation of
government
servants.
I. Temporary Duty Abroad

following conditions and the
orders issued by the Finance
Division from time to time:
i) The approval of the competent
authority has been obtained in
accordance with the existing
orders.
(ii) Where no expenditure in
foreign exchange on passage, daily
allowance,
registration
fee,
contingent items, etc. is involved:
or where expenditure on pay,
passage daily allowances, or
registration fee is involved but it is
to
be
borne
by
the
Ministry/Division concerned under
the normal rules from within the
foreign exchange allocation made
for the specified period.
(iii) Sanction of drawl of pay, daily
allowance etc, to the extent
admissible under the normal rules,
in foreign exchange in advance, if
the duration of visit is upto one
month and the rupee cover is
provided by the government
servant concerned.
iv) Grant of permission to the
government servant to take his wife
with him to the place of visit at his
own expenses or when expenses
on wifes passage are borne by the
Page 22 of 24
APPENDIX III
S.
Name of Powers
No.
1

3
host
government
/
agency,
provided that no additional foreign
exchange is involved and that the
wife travels exclusively by a
Pakistan carrier, like PIA etc.
Powers Delegated to
the Heads of
Departments
Remarks
II Training - International
Full powers subject
to
the
(i) Budget provision exists.

(ii) The prescribed procedure is
observed
and
approval
of
competent authority is obtained in
accordance with the existing rules.
(iii) The terms of deputation are in
accordance with the general orders
issued by the Finance Division on
the subject from time to time.
(iv) Foreign exchange expenditure
is met out of the sanctioned
allocation for the specified period.
(v) Sanction of drawal of pay in
advance in foreign exchange for a
period not exceeding one month, if
the rupee cover is provided by the
government servant concerned.
(vi) Grant of permission to
government servant to take his wife
with him on training abroad in the
following cases:
(a) where the period of training is
more than one year;
(b) Where the period of training is
one year or less and the cost of
wifes passage is borne by the
donor government/agency; and
(c) where the period of training is
In both the cases

mentioned at (vi) (a) and
(b), the government
servant will draw his full
pay and allowances
(excluding compensatory
allowances) in foreign
exchange for the period
of stay of his wife
abroad.
The permission shall be
granted by the Secretary
or the Additional/Joint
Page 23 of 24
APPENDIX III
S.
Name of Powers
No.
1
44

3
more than six months but not more
than one year and the government
servant concerned bears cost of
wifes passage etc. provided that no
additional foreign exchange is
involved,
the
wife
travels
exclusively by a Pakistani carrier
like PIA etc, and the government
servant concerned shall draw, in
foreign currency, 50% of pay as
admissible under the normal rules.
Powers Delegated to
the Heads of
Departments
4
Remarks
5
Secretary Incharge of a
Division, who will certify
that it would be desirable
for
the
government
servant to take his wife
alongwith him. The
Secretary / Additional
lncharge shall also satisfy
that
the
salary,
subsistence
allowance
etc, admissible in foreign
exchange is adequate to
cover the expenses.
Advance payment Full Powers, subject to adjustment

to other
of previous advance, if any.
government
departments and
government
owned/ controlled
organizations, in
exceptional cases
only.
Page 24 of 24
APPENDIX IV
(See paragraph 2001)

HOURS OF EMPLOYMENT REGULATIONS
Act No. IX of 1890
An Act to consolidate, amend and add to the law relating to Railways.
Whereas it is expedient to consolidate, amend and add to the law relating to
railways. It is hereby enacted as follows:
1. Short title and commencement.(1) This Act may be called the Railways Act, 1890.
(2) It extends to the whole of Pakistan and applies also to all citizens of Pakistan,
wherever they may be.
(3) It shall come into force on the first day of May, 1890.
CHAPTER VI-A
LIMITATION OF EMPLOYMENT OF RAILWAY SERVANTS
71-A. Definitions. In this Chapter, unless there is anything repugnant in the subject or
context,
(a) The employment of a railway servant is said to be essentially intermittent
when it has been declared to be so by the authority empowered in this behalf,
on the ground that it involves long periods of inaction; during which the
railway servant is on duty but is not called upon to display either physical
activity or sustained attention; and
(b) except in section 71B, a railway servant means a railway servant to whom
this Chapter applies.
71.B. Application of Chapter VIA. (1) This Chapter has effect in respect of the Pakistan
Railway and the Provincial Government, may by notification in the official Gazette,
direct that it shall have effect on such date as may be appointed by the notification.
(2) This Chapter applies only to such Railway servants or classes of railway
servants as the Provincial Government may by rules made under section 71E, prescribe.
71-C. Limitation of hours of work. (1) A railway servant, other than a railway servant
whose employment is essentially intermittent, shall not be employed for more than sixty
hours a week on the average in any month.
Page 1 of 9
APPENDIX IV
(2) A railway servant whose employment is essentially intermittent shall not be

employed for more than eighty-four hours in any week.
(3) Subject to rules made under section 71-E, temporary exemptions of railway
servants from the provisions of sub-section (1) and sub-section (2) may be made:
(a) when such temporary exemptions are necessary to avoid serious interference
with the ordinary working of the railway, in cases of accident, actual or
threatened, or when urgent work is required to be done to the railway or to
rolling-stock, or in any emergency which could not have been foreseen or
prevented; and
(b) in cases of exceptional pressure of work not falling within the scope of clause
(a).
Provided that a railway servant exempted under clause (b) shall be paid for
overtime at not less than one and a quarter times his ordinary rate of pay.
71-D. Grant of periodical rest. (1) A railway servant shall be granted, each week
commencing on Sunday, a rest of not less than twenty-four consecutive hours:
Provided that this sub-section shall not apply to a railway servant whose
employment is essentially intermittent, or to a railway servant to whom sub-section (2)
applies.
(2) The Provincial Government may, by rules made under section 71E, specify the
railway servants or classes of railway servants to whom periods of rest may be granted
on a scale less than that laid down in sub-section (1), and may prescribe the periods of
rest to be granted to such railway servants.
(3) Subject to rules made under section 71E, temporary exemptions from the grant
of periods of rest may be made in the cases or circumstances specified in sub-section
(3) of section 71C.
Provided that a railway servant shall, as far as may be possible, be granted
compensatory periods of rest for the periods he has foregone.
71-E. Power to make rules. (1) The Provincial Government may make rules:
(a) prescribing the railway servants or classes of railway servants to whom this
Chapter shall apply;
(b) prescribing the authorities who may declare that the employment of any
railway servant or class of railway servants is essentially intermittent;
(c) specifying the railway servants or classes of railway servants to whom subsection (2) of section 71D shall apply;
(d) prescribing the authorities by whom exemptions under sub-section (3) of
Page 2 of 9
APPENDIX IV
section 71-C or sub section (3) of section 71-D may be made;

(e) providing for the delegation of their powers by the authorities prescribed under
clause (d); and
(f) providing for any other matter which is to be provided for by rules or which the
Provincial Government may deem to be requisite for carrying out the purposes
of this Chapter.
(2) Such rules shall be subject to the provisions of section 143.
71-F. Railway servant to remain on duty. Nothing in this Chapter or the rules made
thereunder shall authorize a railway servant to leave his duty where due provision has
been made for his relief, until he has been relieved.
71-G. Supervisors of Railway Labour. (1) The Provincial Government may appoint
persons to be Supervisors of Railway Labour.
(2) The duties of Supervisors of Railway Labour shall be:
(a) to inspect railways in order to determine if the provisions of this Chapter and of
the rules made thereunder are duly observed; and
(b) such other duties as the Provincial Government may prescribe.
(3) A Supervisor of Railway Labour shall be deemed to be an Inspector for the
purposes of sections 5 and 6.
71-H. Penalty. Any person under whose authority any railway servant is employed in
contravention of any of the provisions of this Chapter or of the rules made thereunder
shall be punishable with fine which may extend to five thousand rupees.
II. The Railway Servants (Hours of Employment) Rules, 1951

S.R.O. 450.In exercise of the powers conferred by sub-section (1) of the section 71E
of the Railways Act, 1890 (IX of 1890) and in supersession of the Railway Servants
(Hours of Employment) Rules, 1931, the Central Government hereby makes the
following rules for the regulation of hours of employment and periods of rest of railway
servants, namely:-1. Short title and commencement. (1) These rules may be called the Railway Servants
(Hours of Employment), Rules 1951.
(2) They shall come into force on such date as the Central Government, may by
notification in the official Gazette appoint.
Page 3 of 9
APPENDIX IV
2. Definitions. In these Rules unless the context otherwise requires:-(a) Act means the Railways Act, 1890 (IX of 1890);
(b) Chapter means a Chapter of the Act;
(c) excluded staff means the staff described in sub-rule (2) of rule 3;
(d) intensive worker means the staff described in sub-rule (2) of rule 5;
(e) section or sub-section means a section or sub-section of the Act.
3. Application of Chapter VI-A of the Act. (1) The provisions of Chapter VI-A (Sections
71-A to 71-H) of the Act shall apply to all classes of Railway Servants, except:-(a) Railway Servants who are subject to the Factories Act, 1948, the Mines Act,
1923, or the Merchants Shipping Act, 1923.
(b) Exclude staff.
(2) The excluded staff referred to in clause (b) of sub-rule (1) shall consist of
railway servants who fall under any of the following classes, namely:-(i)
supervisory staff;
(ii)
certain sections of the staff of the Health and Medical Departments such
as Assistant Surgeons, Sub-Assistant Surgeons, Matrons and Sisters-incharge;
(iii)
persons employed in confidential capacity;
(iv)
saloon attendants;
(v)
care-takers of rest-houses, reservoirs and other railway property, whose

employment is declared by the Head of the Railway to be exceptionally
light on the ground that the total effect war in 24 hours amounts to less
than 6 hours;
(vi)
gate-keeper of C class level crossings where the gates are normally closed
against road traffic, whose employment is declared by the Head of the
Railway to be exceptionally light on the ground that the total effective
work in 24 hours amounts to less than 6 hours;
(vii)
armed guards or other police personnel subject to military or police

discipline, as the case may be;
(viii) staff of the Railway schools imparting technical training or academic
Page 4 of 9
APPENDIX IV
education.
(3) If any question arises in respect of any declaration made by the Head of the
Railway under clause (v) and (vi) of sub-rule (2) or as to whether a person holds a
position of supervision or management, or are employed in a confidential capacity, the
matter shall be referred
(a) in a case falling under clause (i) of sub-rule (2), to the Federal Government,
whose decision shall be final;
(b) in case falling under clauses (v) and (vi) of sub-rule (2), to the Regional
Labour Commissioner whose decision subject to an appeal to the Federal
Government, shall be final.
4. Classification of employment of railway servants. (1) The employment of all railway
servant shall be declared by the General Manager of a Railway Administration (or by an
officer, not below the rank of a senior scale officer, authorised by the General Manager
as a temporary measure during the periods of emergency) into the following categories,
namely;--(i)
intensive;
(ii)
essentially intermittent;
(iii)
includes staff;
(iv)
continuous, that is to say, employment which do not fall under any of the
aforesaid three categories.
(2) The employment of a railway servant shall be held to be intensive when it

has been declared to be so by the authority empowered in this behalf on the ground
that it is of a strenuous nature involving continuous concentration or hard manual
labour with little or no periods of relaxation.
5. Limitation of hours of work. (1) A railway servant whose employment is classified as
intensive shall not be employed for more than 45 hours a week on the average in any
month.
(2) The employment of a railway servant shall be held to be intensive when it has
been declared to be so by the authority empowered in this behalf on the ground that it
is of a strenuous nature involving continuous concentration or hard manual labour with
little or no periods of relaxation.
(3) A railway servant whose employment is continuous shall not be employed for
more than 54 hours a week on the average in any month.
(4) A railway servant whose employment is essentially intermittent shall not be
Page 5 of 9
APPENDIX IV
employed for more than 75 hours a week.

6. Periodic rest. (1) Subject to the provisions hereinafter contained, the following
classes of railway servants shall be granted rest, each week, commencing on Sunday,
on the following scale, namely:-(i)
intensive and continuous workers a minimum of 30 consecutive hours;
(ii)
essentially intermittent workers a minimum of 24 consecutive hours

including a full night.
(2) Excluded Staff shall be given at least one period of rest of 48 consecutive
hours in a month or one period of 24 consecutive hours in each fortnight.
7. Periodic rest on less than the normal scale. (1) Loco and Traffic Running Staff may
be granted periods of rest on a scale different from that laid down in rule 6. They shall
enjoy four periods of rest of not less than 30 consecutive hours or five periods of rest of
not less than 22 consecutive hours in a month.
(2) Mates, keymen and Gangmen, whether employed on lines under construction
or for the maintenance of permanent way and artisans and unskilled labour employed
for temporary purposes shall enjoy in each week commencing on Sunday a calendar
days rest or, at the discretion of the railway administration, an equivalent number of
consecutive days up to a limit of three.
(3) Other staff on duty in running trains may be given periodic rest as indicated in
sub-rule (1).
8. Compensatory periods of rest. (1) A Railway servant exempted under the provisions
of sub-section (3) of section 71-D form the grant of periods of rest shall not be required
to work for more than 14 days without a rest of least 30 consecutive hours.
(2) Exemption under the provisions of sub-section (3) of section 71-D of the Act
shall not be granted except by an order in writing made by the General Manager of a
railway administration or an officer authorised by him in this behalf.
9. Power to grant temporary exemptions. Subject to the provisions of sub-section (3) of
section 71-C and sub-section (3) of section 71-D of the Act, the General Manager of a
railway administration or an officer authorised by him in this behalf may grant
temporary exemptions in respect of any railway servant or class of a railway servants
from the provisions of rules 5, 6 and 7.
10. Notice of hours of employment. A railway administration shall make known to
railway servants the duration of hours of employment and the incidence of periods of
rest by displaying in a conspicuous place where such servants work, duty lists rosters or
other similar documents.
11. Publication of rules. Every administration shall display in a conspicuous place at
each station of its railway a copy of Chapter VI-A of the Act and of these rules.
Page 6 of 9
APPENDIX IV
IV. Definitions in connection with the Hours of Employment Regulations

(References to Sections refer to the Railways Act. Rules refer to the rules issued by the
Provincial Government and Instructions to executive orders issued by the Railway
Board)
1. Hours of Employment.This term refers to time during which an employee is at
the disposal of the employer. It includes effective or continuous work and periods of
inaction when the worker must be present on duty, although not exercising physical
activity or sustained attention. It does not include intervals when the employee is free
to leave his place of work. Certain staff are given quarters near their place of work, so
that they can be on call in case of necessity, but being on call does not constitute
employment in this connection. Time taken in going between an employees place of
residence and his place of work (or the employees headquarters from which he travels
to his place of work) does not constitute hours of employment (vide Instruction No. 5).
2. Period of inaction.[See section 71 (a)]. A period of inaction is time during
which the employee must remain on duty at his place of work, but is not called upon to
exercise either physical activity or sustained attention. An A. S. M. of a wayside station,
who has to remain at his post to answer possible telephone calls is an example (see
Instruction No. 1). In the case of staff who have to travel habitually from their
headquarters to out stations to perform effective work, such as signal repair staff the
time taken in travelling is generally considered as a period of inaction, but certain
exceptions are made in the case of staffsuch as pay clerkswhen they make long
journeys at night according to a regular program, or when staff who normally perform
continuous work at their headquarters occasionally proceed to an out station to do
work.
3. Interval.During intervals the employee is free to go where he likes and these
periods are not deemed to be hours of employment. They must, however, be definitely
shown on rosters as breaks in continuous or essentially intermittent employment.
4. Continuous work.Work is continuous when it can proceed without forced
periods on inaction, i.e., a man doing hard manual labour may sometimes rest for five
minutes, yet his work will remain continuous. Another man, on the other hand, may
finish his immediate worke.g., the dispatch of a trainand then have to wait on duty
doing nothing in case and until some other work presents itself. When these forced
periods of inaction exceed the limits laid down in Instruction No. 1, the work ceases to
be continuous and becomes essentially intermittent. Continuous work may, of course,
be split up by intervals.
5. Essentially Intermittent Work.This has been defined in section 71-A of the
Railways Act.
This definition has been further elaborated in Supplementary Instruction No. 1.
6. A Split Shift.A Split Shift is a shift which is split up into several parts by
Page 7 of 9
APPENDIX IV
intervals (not periods of inaction). It generally applies to continuous work, more rarely
to work which is essentially intermittent.
7. With the above definition in mind, Hours of Employment may be represented
diagrammatically as follows
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Continuous work.
.
. . . . . . . . . . . . .Interval. . . . . . . . . . . . . Continuous work split up by one or more
.
intervals a split shift.
. . . . . . . .Period of inaction. . . . . . . . . . Essentially Intermittent work, i.e., continuous
.
or effective work interspersed with periods of
inaction.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Essentially intermittent work split up by one
.
or more intervals, a rare form of split shift.
8. Accidents.The accidents actual or threatened mentioned in section 71-C of
the Railways Act must be occasional and definitely abnormal. Accidents to trains and
rolling-stock, breaches due to floods, accidents to plant such as signals, are cases in
point. Sickness (vide Instruction No. 6) is not an accident or an emergency as it is an
ever present phenomenon to be allowed for by adequate relieving staff.
9. Exceptional Pressure of Work.Exceptional pressure of work is caused by an
increase in traffic either wholly unexpected, or the magnitude of which can not be
foreseen. It includes Mela traffic, a grain rush and other temporary increases in the
movement of passengers and goods.
10. Overtime.Overtime and overtime pay within the meaning of the Regulations
(Section 71-C and Instruction No. 7) is essentially exceptional, i.e., overtime is time
worked occasionally over and above certain definite limits, and overtime pay is
additional pay for the overtime worked. It may be noted in this connexion that the term
overtime is at present often used in a very loose sense, to apply to time which is
regularly worked, while overtime pay is sometimes used in references to pay for which
no true overtime is worked at all. This latter is really an allowance and not overtime
pay.
Section 47 Factory Act. Extra pay for overtime:
(a)
(b)
(1) where a worker..
in a non-seasonal factory works for more than nine hours in any day or
for more than forty-eight hours in any week, or
in a seasonal factory works for more than nine hours in any day or for
more than fifty hours in any week,
He shall be entitled in respect of the overtime worked to pay at the rate of twice his
ordinary rate of pay.
Page 8 of 9
APPENDIX IV
(2) Explanations: In this sub-section, ordinary rate of pay means all remuneration
capable of being expressed in terms of money which would, if the term of the contract
of employment, expressed or implied, were fulfilled, be capable to a worker in respect
of his employment or of work done in such employment, but does not include:
i.
ii.
iii.
iv.
the value of any house accommodation, supply of light, water, medical

attendance or other amenity;
any contribution paid by the employer to any pension fund or provident
fund; or
any travelling allowance or the value of travelling concession; or
any gratuity, bonus or share in the profits of factory.
(3) Where any workers are paid on a piece-rate basis, the Provincial Government in
consultation with the industry concerned may, for the purposes of this section fix time
rates are nearly as possible equivalent to the average rate of earnings of those workers,
and the rates so fixed shall be deemed to be the ordinary rates of pay of those workers
for the purposes of this section.
(4) The Provincial Government may prescribe the registers that shall be maintained in a
factory for the purpose of securing compliance with the provisions of this section.
Page 9 of 9

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PAKISTAN RAILWAYS

PAKISTAN RAILWAYS GENERAL CODE

Riaz Ahmad & Company

PAKISTAN RAILWAYS GENERAL CODE

PAKISTAN RAILWAYS GENERAL CODE

1. Index Letters for Codes

PAKISTAN RAILWAYS GENERAL CODE

ORGANIZATION FOR THE CONTROL OF RAILWAYS

REVISED AND BUDGET ESTIMATES

FINANCIAL JUSTIFICATION OF RAILWAY EXPENDITURE

CONTROL OVER EXPENDITURE

ALLOCATION OF EXPENDITURE ON STATE RAILWAYS MANAGED BY

INCIDENCE OF THE COST OF WORKS FOR NON-RAILWAY DEPARTMENT

INCIDENCE OF PAY, ALLOWANCES, LEAVE SALARY, PENSION, ETC.

CASH, CHEQUES AND VOUCHERS

ADVANCES AND ARREAR CLAIMS

BILLS FOR PAY AND ALLOWANCES

DISALLOWANCES AND OBJECTIONS

LOSSES, FRAUDS AND EMBEZZLEMENTS

PAKISTAN RAILWAYS GENERAL CODE

SUBSIDIARY CODING SCHEME FOR REVENUE

FINANCIAL POWERS DELEGATED TO THE MINISTRIES AND THE HEADS OF

HOURS OF EMPLOYMENT REGULATIONS

PAKISTAN RAILWAYS GENERAL CODE

Riaz Ahmad & Company

PAKISTAN RAILWAYS GENERAL CODE

STATE OWNERSHIP OF RAILWAYS

COMPANY MANAGEMENT OF STATE RAILWAYS

CATEGORIES OF SUB-CONTINENT RAILWAYS

FEATURES OF CONTRACTS COMPANIES MANAGING

PROVINCIAL GOVERNMENT AND DISTRICT BOARD

OWNERSHIP OF RAILWAY PROPERTY

TAXATION OF RAILWAY PROPERTY AND INCOME

PAKISTAN RAILWAYS GENERAL CODE

PAKISTAN RAILWAYS GENERAL CODE

106. The railways included in the first category were

The Bengal and Assam Railway.

107. The second category included the following railways

(i) Lucknow Bareilly

Rohilkund and Kumaon Railway.

Bengal and North Western Railway.

(iii) Jodhpur Hyderabad

(iv) Bezwada Extension

H. E. H. the Nizams State Railway.

PAKISTAN RAILWAYS GENERAL CODE

PAKISTAN RAILWAYS GENERAL CODE

Features of Contracts with Companies Managing State-owned Railways

PAKISTAN RAILWAYS GENERAL CODE

The train service was to be such as the Government required.

PAKISTAN RAILWAYS GENERAL CODE

PAKISTAN RAILWAYS GENERAL CODE

PAKISTAN RAILWAYS GENERAL CODE

Riaz Ahmad & Company

PAKISTAN RAILWAYS GENERAL CODE

MINISTRY OF RAILWAYS (RAILWAY BOARD)

FUNCTIONS AND POWERS

CONTRACTS AND AGREEMENTS

PAKISTAN RAILWAYS GENERAL CODE

Ministry of Railways (Railway Board)