IRPSM IRPSM IRPSM IRPSM IRPSM IRPSM IRPSM

IRPSM

1. I R P S M I N D I A N R A I LWA Y S PROJECTS SANCTION s AND MANAGEMENT Manoj Kumar Singh Chief Instructor/Works

2. Indian Railways Projects Sanctions & Management has two broad divisions: Sanctioning of new projects i.e., Works Programme & 2) Management/Monitoring of such sanctioned Projects .   Works Programme : Investment decisions relating to the creation, acquisition and replacement of assets on the Railways are processed through the annual "Work, Machinery and Rolling Stock Programme “ is called works programme . It is a Web based application i.e., usable only with an internet connection and uses HTTP (Hyper-Text Transfer Protocol) as its primary communication protocol . Developed by CRIS, New Delhi ( All the system administration functions, viz Operating System, Database, Application Server besides day to day operation – responsibility of CRIS)

3. OBJECTS OF IRPSM Online creation and forwarding of “NEW WORKS” proposals from the Zonal Railways and Production Units to the Railway Board duly replacing the existing manual system. Modifications to the “Works in Progress” Printing of Works programme, Pink Book and other sanction books after sanction by Railway Board. Monthly updating of status of various works by Executing agencies like Sr.DEN, Sr.DOM etc. Monitoring of all Works/Projects.

4. LEVEL/USER PLAN HEAD CO - ORDINATOR WORKS PROGRAMME CO - ORDINATOR SANCTIONING AUTHORITY DIVISION/UNIT/ DEPO Branch officers like Sr.DOM, Sr.DME etc Sr.DEN/Co DRM ZONAL RAILWAY PHODs CPDE – Chief Planning & Design Engineer GM RAILWAY BOARD - EDCE(G) – Executive Director Civil Engineering (General) Railway Board & Minister for Railways TYPES OF USERS

5. History of Railway Budget: Separated from Union Budget -1924 on the recommendations of “ACWORTH COMMITTEE” during 1920-21. Railway Budget merged with Union Budget in 2017. In FY 2017- 18 was the first Budget presented on February 1, 2017 instead of February 28. (Rail Budget merged with Union Budget on the recommendations of a 5 member committee constituted by Finance Ministry and submit report by August 31, 2016.)

6. Demand Numbers for Union Budget: Union Government of India – 5 6 Ministries As per union budget ( 202 3 -2 4 ) - 102 Demand for grants in Alphabetical order as: Agriculture Ministry – 1 & 2 Atomic Energy – 3 Ministry of Chemicals and Fertilizers – 5, 6 &7 Ministry of Cooperation - 16 Ministry of Railways – 85 ( Earlier 80,81,82, 83& 84) Youth Affair & Sports – 102 Ministry of Railways gets fund from Consolidated Fund of India from Demand No. 85 in FY 202 3 -2 4 .

7. Benefits: Ministry of Railways continued to function as a departmentally run commercial undertaking. A separate Statement of Budget Estimates and Demand for Grant was created for Railways, retaining the autonomous nature of the Railway budget. Facilitated multimodal transport planning between highways, railways and inland waterways, paving the way for cross-ministerial infrastructure projects. Not such burden to pay annual dividend for the budgetary support it received from the government . Save of resources in preparation of Railway Budget. Financial deficits are transferred to Union Ministry of Finance. Away from political pressure. More functional autonomy.

8. CONSOLIDATED FUND OF INDIA The Consolidated Fund of India, created under Article 266 of the Indian Constitution, includes the revenues received by the government and expenses made by it. All the revenues that the government receives through direct or indirect tax go into the Consolidated Fund of India. Re c o v er i es o f l o a n s , e a r n i n g s f r o m d i s i n v e s t m e n t an d r e p a y m e n t o f d e bts issued by the Centre also contribute to the fund. All expenditure incurred by the government is met by the Consolidated Fund of India. Article 112 (2) of Constitution of India prescribes estimates of expenditure embodied in the Annual financial statement i.e., Annual Budget shall show separately i.e., Charged expenditure - the amounts required to meet expenditure charged upon the Consolidated Fund of India Voted expenditure - the amounts required to meet other expenditure proposed to be made from the Consolidated Fund of India.

9. Article 112(1) of the Constitution of India prescribes that 'the President shall in respect of every financial year cause to be laid before both the Houses of Parliament a statement of the estimated receipts and expenditure of the Government of India for that year’ referred to as the "annual financial statement" and popularly called the "Annual Budget". Every budget contains three elements- (a) A review of the preceding year, including the actual receipts and expenditure in that year ; (b) An estimate of the receipts and expenditure of the coming year; and (c) Proposals, if any, for meeting the requirements of the coming year. Budget - A Constitutional and Management Document

10. Annual Budget estimates are prepared by individual Railway administrations for the following items, figures shown in thousands of Rupees: (A) Earnings Estimates; (B) Revenue Budget (Demand 1 to 15) (C) Capital Budget (Demand 16) Annual Budget Estimates in Railways:

11. The earnings of Railways are classified under three Sub major Heads with a separate abstract for each Sub major Head. viz- Abstract "X"- Earnings from Coaching traffic. Abstract "Y"- Earnings from goods traffic. Abstract "Z"- Sundry other earnings. viz, Telegraph, rent, Toll, Commercial Publicity, Catering, Sales Proceeds, Interests, Maintenance charges on sidings, Saloons, Postal Vehicles etc. (B) Revenue Budget: Revenue Budget comprises only revenue receipts & revenue expenditures and also not create any asset or liability for the government. Revenue Budget is prepared under Demands 1 to 15 by Railway Administrations. (A) Earning Estimates:

12. The budget proposals of the expenditures to be met out from the “Consolidated fund of India” should be presented in the form of Demands for Grants to the parliament. Capital Budget comprises of capital receipts & capital expenditures and also create assets or liabilities for the government. Demand No. 16 : Assets- Acquisitions Construction & Replacement At present there are sixteen demands for Grants which are grouped under seven categories viz. (C) Capital Budget (Demand 16)

13. Sr. No . Group Sun Major Head I Policy Formulation and Services Common to all Railways Railway Board Miscellaneous Expenditure (General) II General Superintendence and Services on Railways 1 General Superintendence and Services on Railways III Repair and maintenance 2 Repair and maintenance of Permanent Way and Works 3 Repair and maintenance of Motive Power 4 Repair and maintenance of Carriage and Wagons 5 Repair and maintenance of Plant and Equipment IV Operation 6 Operating Expenses- Rolling Stock and Equipment 7 Operating Expenses- Traffic 8 Operating Expenses-Fuel V Staff Welfare, Retirement B enefits and Miscellaneous 9 Staff Welfare and Amenities 10 Miscellaneous Working Expenses 11 Provident Fund, Pension and other Retirement Benefits VI Railway Funds and Payment to general Revenues 12 Appropriation to Funds Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of over Capitalization

14. Classification of Expenditures: The Revised Classification of expenditure on works irrespective of whether they are charged to Capital, Fund, DRF,DF,RSF,RRSK and RSF will come under a single Demand-16 namely Assets-Acquisition, Construction and Replacement. The Accounting Classification for works expenditure in in the form of a 8 digit numerical code. The first module which is an alpha indicates the source of fund namely Capital(20), RRSK(29), DF-I(23), Capital Fund(25) or as the case may be. The second module of 2-digits is numerical this will represent the standard Plan Head e.g. Machinery & Plant - 41. The third module, which is also numerical, will represent the two digits corresponding to the sub-detailed head of classification giving the details of the asset acquired, constructed or replaced. The last module, which is also numerical 2- digit module, will indicate the primary unit or object of expenditure e.g. 01- Pay and allowance, 02- Payments to casual labor. For Example: 2 1 1 4 - 04 2 9 - RRSK - (R S) Elect.Loco - Direct Supply of Materials ( Sub Head 2110-Locomotive) 1 2 3 4 5 6 7 8 Source of Finance Plan Head (Minor Head) Detailed Head Primary Unit

15. Source of Finance: Source of Finance Sourse Code Remarks Capital 20 Expenditure incurred for creation/acquisition of assets for the pu r p o s e o f e a r n i ng s o r p o s s es s i o n i s te r m e d a s c a p i t a l expenditure. Capital - Nirbhaya Fund 28 2016-17, Capital –N, Fund Allocation made by Ministry of Economic Affairs, Ministry of Finance. Ministry of Women and Child Development is the Nodal authority for proposals/schemes. Plan Head 64 – Capital Works & other projects. Capital Fund 25 1992-1993. This Fund is utilized to finance expenditure until now charged to Loan Capital and to all Plan Heads (except Plan Heads 11 & 51). DRF- ( Depreciation Reserve Fund ) 21 In order to meet the cost of replacement of an asset, DRF has been created. Development Fund All un-remunerative new lines, works for passengers amenities, staff welfare and amenities works, operational improvement works should be charged to this fund. DF-I 23 Development Fund (Passenger& Other railway Users) DF-II 33 Development Fund (Staff Welfare) DF-III 43 Development Fund (Operating Improvement) DF-IV 53 Development Fund (Safety works) 2 digits indicates the source of fund viz., Capital, Capital Fund, DRF,DF, RRSK and RSF as the case may be:

16. Source of Finance: Continued Source of Finance Sourse Code Remarks S. Fund – (Safety Fund) 26 Conversion of Unmanned LC gates into manned LC gates, busy manned LC Gates into Grade Separator i.e., ROB/RUB/ ROB/ LHS. SRSF – (Special Railway Safety Fund). 27 Not in operation. It was ceased in the 2008 year. Capital ( Covid ) 30 EBR- PPP 82 EBR - IF 83 EBR – IRFC (B O) 84 EBR - Spl 85 RRSK- (Rashtriya Rail Sanraksha Kosh) 29 2017-18, 5 Years, Fund- One Lakh Crores (20,000 Crores per year), Non- lapsable - Track renewals & up-gradation, Bridge rehabilitation , Elimination of LC gates on BG routes by 2022, Construction of ROBs/RUBs, HRD – Human Resources Development etc.

17. PLAN HEAD DESCRIPTIONS PLAN HEAD DESCRIPTIONS 11 New lines 36 Electrical Works 14 Gauge conversion 41 Machinery & Plant 15 Doubling 42 Workshops Including PUs 16 Traffic Facilities 51 Staff Welfare 17 Computerization 53 Passenger & Other Railway users’ Amenities 18 Railway Research 61 Investment in PSU/JV/SPV etc. (Gov.& Non Gov.) 21 Rolling Stock 64 Other Specified Works 22 Leased Assets 65 Training/HRD 29 Road Safety -Level Crossings 71 Stores Suspense 30 Road Safety- ROB/RUB 72 Manufacturing Suspense 31 Track Renewals 73 Miscellaneous Advances 32 Bridge Works Tunnel Works and Approaches 81 Metropolitan Transport Project 33 S&T Works 82 Transfer to SRSF – Special Railway Safety Fund (Not in operation) 35 Electrification Projects ( Authority : Board’s Letter No. 2017/AC-II/3/2 dated 29.08.2019)

18. PH No PH Name Plan Head Coordinator Divisional Zonal Rly/PU 11 New Lines Sr.DOM PCOM 14 Gauge Conversion 15 Doubling 16 Traffic Facilities 35 Electrification Projects 81 Metropolitan transport projects 29 Level Crossing Gates Sr.DEN/Co CTE 30 ROB/RUB CBE 31 Track Renewals CTE 32 Bridge Works CBE 51 Staff Quarters PCE 52 Staff Amenities PCE 64 Other Specified works PCE List of Plan Heads and Plan Head Co-ordinators

19. List of Plan Heads and Plan Head Co-ordinators PH No PH Name Divisional Zonal Rly/PU 17 Computerization Sr.EDP PCCM 33 S & T Sr.DSTE PCSTE 36 Other Electrical Works Sr.DEE PCEE 42 Workshops Sr.DME CWE 53 Passenger amenities & other Rly. User amenities Sr.DCM PCCM

20. Primary Units (objects) of Expenditure on Works, Machinery and Rolling Stock Objects PU Pay and allowances of Departmental Establishment 01 Payment to Casual labour 02 Payment to Contractors and others for Engineering works or supply and erection contracts etc. 03 Direct supply of material 04 Stores supplied from stock 05 Freight on stores 06 Credits for released material 07 Others 08 Transfer of debits/credits affecting capital works expenditure/suspense accounts 09 Productivity Linked Bonus 10 Excise duty paid/payable for purchase of materials 11 Custom Duty --- Deleted 12 Sale Tax 13 Interim Relief 14 Travelling Expenses 15 Air Travel (Domestic) 16 Air travel (Foreign) 17 Matching Contribution of Central Government towards Defined Contribution Pension System 18 Value Added Tax 19

21. Objects PU Leave encashment during service 20 Service Tax 21 Reimbursement of Medical Expenses 22 Children education allowance 25 Arrear Payments-Pay & Allowances of departmental establishment 26 Remuneration to Re-engaged staff, officers and consultants. 29 Cost of computer hardware/system, Software/application software including expenditure on excise /customs and sales tax; IT related consultancy contracts, cost of upgradation i.e. one-time expenditure not being of recurring nature 50 Cost of computer consumables (ribbons, cartridges etc.), discs, tapes, floppies, computer stationary etc., rental of computers and AMC i.e. all expenditure of recurring nature 51 Laptop procured by officers 52 All India Leave Travel Concession (AILTC) 53 Interest on delayed/non-deposit of NPS contribution 54 Central GST (CGST) 63 State GST (SGST) 64 Union Terrotory GST (UTGST) 65 Integrated GST (IGST) 66

22. The revised and budget estimates for the construction, acquisition and replacement of assets are briefly known as Works Budget. The budget estimate for the works are based on the Works Programme approved by the Board. The requirement of funds both for new investments and for works in progress are submitted in the form of "Demand for Grants" in the ‘ Works, Machinery and Rolling Stock Programme’ which forms a part of the Budget papers presented to the Parliament. Investment decisions relating to the creation, acquisition and replacement of assets on the Railways are processed through the 3 different Programs : 1. Works Program (Rest of the Plan Heads) 2. Rolling Stock Program (Plan Head 21) 3. M & P Program (Plan Head 41 )

23. P O R T A L S : 1. Works Program (Rest of the Plan Heads) Website address: - https://ircep.gov.in/IRPSM/ 2. Rolling Stock Program (Plan Head 21) Website address : http://www.railwayrsp.com/ 3. M & P Program (Plan Head 41 ) Website address: http://www.irmnp.com/

24. Save 25-30 MT paper /financial year. Save a lot of man power. Easy & time saving process. More systematic. Easy online monitoring of progress of work. Online physical & financial progress monitoring of works over the year. Analysis of data and generation of various MIS reports. Provision of ‘Out of Turn’ works through ‘Supplementary demands for grants’.

25. Login User Name & Password – Allotted by CEPD/Zonal Railway - Created by CRIS After login the following menu bar has appeared- Proposal bank : Summary, Shortlisting of proposals, Create New Proposal, Distribution of Outlay & Outbox Sanctioned Works: Allotment of Executing Agency, Status of Work, Status of Umbrella & Other Work, Data Entry for Project Dashboard, Uploading of Drawing file of L- Section, Works Authorized from Other Railways, Authorized Works to Other Railways, Confirmation of Deleted Works, Distribution of Outlay (Original), Distribution of Outlay (Modified), Target for Completion. Report: WP Volume, LAW Book Report etc Administration: Active Login IDs, Passenger Amenities, User Login Details

26. On the basis of the estimate of the Plan funds requirement for the ensuing year, the Railway Board lay down the financial under various plan within which the Railway Administrations are required to make out their programme for the following years duly vetted by the Financial Advisor and Chief Accounts Officer for submission to the Railway Board by a specified date. The various stages of investment planning and preparation of the Final Works Programme are given below : Stage I – Advance Planning . Stage II – Advance scrutiny of Major Schemes. Stage III – PWP. Stage IV – FWP.

27. PH Particulars PB Item No. 2023-24 Rly. Fund (Allocation) TOTAL Cap ( Nirb ) Cap. DRF DF(1) DF(2) DF(3) DF(4) SF RRSK 16 Traffic facilities-yard Remodeling & others 76 1 1 17 Computerization 81 30000 6000 36000 29 Rd. Safety Works Level xing 105 50000 50000 30 ROB/ RUB’s 146 100000 100000 31 Track Renewal 467 551400 48600 600000 32 Bridge Works, Tunnel Works and Approaches 498 500 500 33 Signal & Telecommunication 537 50000 10003 60003 36 Other Elec. Works (Including TRD) 561 50000 2000 2000 50000 104000 42 Work Shop including Production Units 596 140000 1 1 1 140003 51 Staff Welfare 619 2000 1000 1200 4200 53 Passenger Amenities 675 7900 3800 20600 32300 64 Other Specified Works 713 2000 8000 100 100 100 100 10000 38400 65 Training/ HRD 719 15000 1500 10000 26500 GRAND TOTAL 277001 48901 9900 1300 3601 100 701400 149704 1191907 Annexure- A EASTERN RAILWAY Fund allotted in various Plan Heads for new works costing below Rs . 205 Crores received through Pink Book 2023-24 (Figures in thousand of Rs .)

28. Umbrella Annotations: UM - Main Umbrella work (Multi Railway) U - Main Umbrella work (Single Railway) US - Sub Umbrella UI - Itemized work under Umbrella

29. W/S, Depots initiate the Proposal on Portal as per fund prescribed by Zonal Railways Proposal send to Divisional Head/Plan Head Coordinator for Shortlisting. Shortlisted Proposals by Division send to Plan Head Coordinator at Zonal HQ for shortlisting Proposals Shortlisted by Plan Head Coordinator send to PCME Consolidation for shortlisting of General Manager Shortlisted Proposals by General Manager processed under Final Works Programme.

30. IRPSM @ DIVISIONAL LEVEL Creation of “New Works” proposal with justification & Abstract Cost by W/Shop, Depots etc . Forward to Finance (Sr.DFM/WAO) for vetting. Sanction of Proposal - by DRM (if within DRM powers) Fo r w a r ding o f p r opos a ls t o Zonal Rail w a y ( I f b e y ond D R M ’ s powers) Adding all the Works sanctioned under DRMs powers – to the list of “IN PROGRESS” works in IRPSM. Assigned unique Project ID as explained below. Repo r t ing o f stat u s e v e r y m o n t h f or eac h w ork b y r e s p e c t i v e Exexutive Agency. G ene r ation & Pr in t ing ( if des ir ed o n l y ) o f W or k s Pr o g r amme reports.

31. Creation of “New Works” proposals. Forward to Finance (FA&CAO) for vetting. The vetted proposals forwarded by Plan Head Coordinators will be checked and then forwarded to GM through PCE for Sanction. Sanction of Proposal - by GM (if within GM powers) Forwarding of proposals to Railway Board ( If beyond GM powers) Adding all the Works sanctioned under GM powers – to the list of “IN PROGRESS” works in IRPSM. Assigned unique Project ID. Defining Funds availability & Sanction limits for Zonal Railway HQ & Divisions. Reporting of status every month for each work by respective Executive Agency. Generation & Printing (if desired only) of Works Programme reports. IRPSM @ ZONAL RAILWAY LEVEL

32. IRPSM @ Railway Board Level Forwarding of proposals received from Zonal Railways by EDCE(G) to Nodal Directorates for respective Plan Heads. On line shortlisting, Recommending & Forwarding to EDCE(G) Above 5 Crores each - Proposals forwarded by Nodal Directorates to EDF(X) – I & II for Finance Concurrence. Below 5 Crores each – Online shortlisting, recommending & forwarding to EDCE(G) by Nodal Directorates through concerned AMs (Additional Members) for Plan Heads. C o m p il a t ion o f all sh o r t li s t ed p r opos a ls ( Below 5 Cror e s e a ch) by EDCE(G) for meeting of AM’s committee Such shortlisted & recommended proposals for each Plan Head with On line consent and remarks of Finance will be processed by Nodal ap p r o v al o f B o a r d Di r e c t o r ates t h r ough E D C E (G ) o n t he f ile f or &Honorable Minister for Railways. Assigned unique Project ID as explained below.

33. S a n cti o n by CWM, DRM Proposals of W/S, Depots vetted by Associate Finance PCME Consolidation F.A. &C.A.O. Finance Con c urre nc e GM’s Approval Railway Board Pink Book Parliament Part of Budget Estimate Demand No. -16 Allocation of Fund Execution by the Agency

34. DESCRIPTION & PROTOCOL OF DIGITS IN Project Id IS ELABORATED AS UNDER: Digit No. Nos. of Digi t s Significance Example (02.05.51.18.3.30.001) 1&2 2 Zonal Railway 02- Eastern Railway 3&4 2 Division 05 – Jamalpur Division 5&6 2 Plan Head 51– Staff Welfare 7&8 2 Sanction Year 18- 2018-19 9 1 S anc t io n ing Authority 3 – Under GM’s Power 10 & 11 2 E x e cu t ing Agency 30 – CAO(Con)/ER 12,13 & 14 3 Serial Number 001 – Serial Number of works

35. Sanctioning Power of Works Program: RAILWAY BOARD - Work above Rs. 2.5 Cr Work up to Rs. 2.5 Cr General Manager - Work up to Rs. 2.5 Cr ( PH - 16,29,30,32 & 53) Work up to Rs. 1 Cr ( PH- 33,36,37, 42,52,64 & 65) ADG – PH-18 (Railway Research)- Work up to Rs . 1 Cr (RDSO Only) PED/ED (Coordinating) Rs 30 Lakhs DRM- Work up to Rs . 2.5 Cr ( PH - 16,29,30,32 & 53) Work up to Rs . 1 Cr (PH- 33,36,37, 42,52,64 & 65 ) Work up to Rs . 20 Lakhs for existing Rly School, OC, RH, HH DRM/CMD 20 Lakhs for existing Rly Hospital & Dispensaries CWM - Work up to Rs. 1 Cr ( PH – 42 only) ( MSOP Part A works Matters)

36. मद सं / Item No विवरण / Particulars आबंटन / Allocation स्वीकृत लागत / Sanctioned Cost मार्च 2022 के अंत तक व्यय/ Exp. At the end of March’2022 2022-23 के लिए संशोधित परिव्यय / Revised Outlay for 2022-23 2023-24 के लिए प्रस्तावित परिव्यय/ Outlay proposed for 2023-24 608 पूर्व रेलवे- विभिन्न स्थानों पर कर्मचारियों/अधिकारिओ के लिए नए आवासों का निर्माण (पि.बुक#1038/ 2018-19/उ.रे.) Eastern Railway - Construction of new quarters for staff/officers at various locations (PB#1038/2018-19/NR) पूंजी . Cap 19,62,54 1,35,38 72,60 1,80,14 2.2.53 पूर्व रेलवे Eastern Railway 2023-24 के लिए परिसंपत्तियों की खरीद, निर्माण और बदलाव / Assets – Acquisi ti ons , Constructions and Replacement for 2023-24 (आँकड़े हजार रुपये में) (Figures in thousand of Rupees)

37. Annexure- C EASTERN RAILWAY INDEX Approved Umbrella/ Sub-umbrella Works 2022-23 SlNo PH PB/LB No. 22-23 Year Of Sanc Umbrella/ Sub- umbrella Description of Work Alloc . Cost Outlay for 22-23 Page 96 51 PB No. 598 18-19 Sub- umbrella Eastern Railway- Construction of new quarters for staff/ officers at various locations. (PB# 1038/2018-19/NR) Cap 196254 5558 47 EBR(S) 43746

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