2

PROJECT ON ACCOUNTING SYSTEM OF

PAKISTAN RAILWAY
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Group # 02

Submitted To:
Mr. Shoaib Aslam

Submitted By:
Group # 02

Miss Najam-us-Sehar IUB0811210

Miss Faiza Fatima IUB0811228
Mr. Rizwan Habib IUB0811230
Mr. Muhammad Ramzan IUB0811243
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Table OF Contents
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Page
Sr. No Particulars
No.

01 Dedication 06

02 Acknowledge 07

03 Message from the Group Leader 08

04 Multan Division 09

05 Office Of The divisional Superintendent Multan 10

06 Divisional Account Office Pakistan Railway Multan 11

07 Introduction of Pakistan Railway 12

08 Mission Statement 14

09 Vision Statement 14

10 History of Pakistan Railway 14

11 Objective of the Railway Board 24

12 Past Performance of Pakistan Railway 25

13 Divisions & Stations of Pakistan Railway 27

14 Functions of the Railway Department 35

15 Organizational Chart 37

16 Budget of Pakistan Railway 38

17 List of Main Revenues 40

18 Expenditures of the Railway Department 42

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19 List of Books Of accounts 45

20 Budget Making Authority 45

21 Assets of Pakistan Railway 45

22 Method of Purchasing of Assets 45

23 Method of Recording Assets 46

24 Disposal of Assets 46

25 Pakistan Locomotive Factory Risalpur 46

26 Audit of Accounts 47

27 Audit Report 48

28 Salaries of Staff 53

29 Cash Handling Authority 55

30 Petty Cash 55

31 Stores and Spares 55

32 New Accounting Model (NAM) Adoption 56-81

33 Suggestions and Recommendations 82

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Dedication
“WE dedicate this project to our Best teacher Mr. Shoaib Aslam’’

Our teacher is special because he is an example of what hard work and dedication
can achieve. He is truly a role model for all of his students.

He is kind, caring and enthusiastic. He makes learning interesting and fun. Each
new day in his class is an adventure. He is always there to lend a helping hand and
has time for all of his students. He makes sure we all understand our lessons. He
believes in us, continually encouraging us to do our best.

We respect him as a teacher and he respects us as students. He gives us praise

which helps us develop our self confidence and helps us become a stronger, more
independent person. He has
shown us that with hard work
you can achieve greatness.
Mr. Shoaib Aslam is loyal
and dedicated to his
students. This is the True
definition of him:
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T E A C H E R.
TENDER
ENCOURAGING
ADVENTUROUS
CARING
HELPFUL
ENTHUSIASTIC
RESPECTFUL

Acknowledgement
The most important acknowledge is to our Lord Most Merciful Most Wise by
Whose mercy we were able to begin this project, His Mercy is such that unworthy
slaves like ourselves are given the ability to work hard and to be grateful towards
all He has given us.
Allah states in the Holy Quran:

"Then remember Me; I will remember you. Be grateful to Me,

And do not reject Me"
(Ch#2: V# 152)

We would like to express our love, gratitude and sincere regards to the
following people to whom we are grateful for their support and help without which
we would not have been able to make this “Project”

 Mr. Khalil-ur-Rehman Divisional Account Officer Pakistan Railway Multan

 Mr. Javed Iqbal Senior Auditor Pakistan Railway Multan
 Mr. Khalid Naseem Assistant Account Officer Pakistan Railway Multan
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 Mr. Allah Ditta Senior Auditor Pakistan Railway Multan

 Mr. Khalid Mehmood Senior Auditor Pakistan Railway Multan

Message from the Group Leader

“Railway project has been a great learning experience…not just in

terms of getting know-how about the organization and the industry, but
also because I got the opportunity to learn so much about myself, and
most importantly, about people and the accounting system of Pakistan
Railway.”

The project I was assigned was challenging and gave me company wide exposure. I was
required to carry out an in-depth study of the Accounting system of Pakistan Railway. Hence
there was a lot of traveling involved through which I got a chance to meet the Number of
persons from which I learned more. I learned how to effectively work in Railway department,
with certain limits with what a certain department can do. Learning the culture and processes
of a large organization was useful. Also gathering information from people spread
geographically and functionally was a good learning experience. I got an overview of the
Railway Department, which is what I had hoped to achieve.
My experiences made me well understand the reasons why Railway Department is going in
losses.
‘’There can be no better feeling than to know that you’ve made some positive change in an
organization such as Pakistan Railway.’’
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Muhammad Ramzan
Roll No. 43 M.COM 4Th Morning
(Accounting Specialization) 2008-2010
Department of Commerce, the Islamia
University of Bahawalpur Pakistan
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OFFICE OF THEDIVISIONAL
SUPERINTENDENT MULTAN
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INTRODUCTION OF PAKISTAN RAILWAY:

When developed countries like France and China successfully have launched world latest and fastest trains
having an average speed of 350 km/h, Pakistan Railways could not make double track for its express trains
even after 62 years on the back of mismanagement, lack of vision and shortage of funds. The existing track,
bridges and crossings across the country are in a dilapidated condition. Even in India, passenger trains have
average speed between 100 km/h to 140 km/h on various sections facilities more than Pakistan Railways
offers.
In Pakistan, railway accident occurrences have become routine of life in which Railways not only get
immense loss in terms of credibility and revenue but country also lose valuable lives of innocent passengers.
Recent Railways accident in which Jaffer Express rammed into a van at Mian Channu killing at least 13
innocent school children would not be faded away from people memories. The pity is that even after 62 years,
Pakistan Railways could not be innovate itself at international level. Conversely, safety measures and travel
facilities for commuters are on the decline trend.
The book written by Syed Zahoor Ahmed offers glimpses of 18 major accidents of Railways during the
period from 1942 to 1998.
The author of the book, who participated in many seminars and training courses within country and abroad, is
probably a well-known Railwayman as he represented Railways on TV shows. Mark Telly interviewed him
when he was making documentary on Pakistan Railways for BBC.
The book revealed that ever since the first locomotive engine started rolling on track, the question of its safety
has been paramount in the minds of all stakeholders including railway men and passengers across the world.
However, with the passage of time and after getting valuable experience, a system of safety double-checks
has come into place as part of a standard operating procedure.
Every railway system has a series of safety operating procedures, which make sure that an accident should not
take place. During current electronic age, excellent safety checks had been introduced for the safety of
commuters. However, the fact is that accidents still happens and most probably would continue to happen.
What is still wrong with the ever-evolving railway safety procedures?

This is the question that this book sets out to answer.

The book, in fact, exposed few railway accidents that have taken place in the geographic region of Pakistan.
The compilation of accidents force readers and the authority concern to think seriously about safety and its
 16

importance in the world of rail travel. Every chapter of the book has also few lines of analysis on safety.
The study revealed why railway accidents take place unabatedly even after taking safety measures. The
thorough study of book would also bring forth the urgent need for governments to invest in all aging
Railways systems including in its safety system. The book also offers suggestions to address the issues
Pakistan Railways is currently facing.
Even in the age of aviation and motorway, the main mode of transportation remains the railway system that
joins cities and towns across the country making PR backbone of physical movement of peoples. Though fast
expanding motorways and emerging role of aviation certainly do present a formidable challenge but still
railways hold up reliable and trustworthy means to move humans from one place to other.
It is interesting to note that in the areas that constitute Pakistan, the very first railway track laid from Karachi
port to Kotri on May 13, 1861. The Britons built line from Amritsar to Lahore and then on to Peshawar
aiming to stop Russia from expanding and invasion.
This study of railway accidents aims to bring forth immensely intricate network of standard operating
procedures and methods used to make it the safest mode of transportation. The question arises ?why do
railway accidents happen when so many measures had been taken?? No one can answer this mystery question
accurately. Every accident can have a large number of reasons but the study revealed it with a scientific set of
reasoning, a refreshing way of studying all unfortunate happenings.
The book further revealed that we usually notice that railway accidents happen purely because of human
error, deliberate or otherwise. Once we accept this basis, we would be able to take appropriate steps to
prevent fatal railway accidents.
In this collection, writer has brought railway accidents with a view of understanding the reasons why they
took place. One can feel, beneath the surface, a calm and scientific disposition of veteran who believes that
problems are there to be solved, and lessons to be learnt to prevent future accidents.
The accidents featuring in this book have happened on our railways. All major accidents to passenger trains in
terms of loss of human life and material loss have been included. Some minor accidents have also found a
place for their unusual nature.
Pakistan Railways has a comprehensive system of training courses, promotion courses, refresher courses and
competency tests, all primarily safety-oriented. These are backed by an elaborate hierarchy of safety
inspections, culminating in the annual tours of inspection of the system by the General Manager and Federal
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Government Inspector of Railways in company with Principal Officers in which safety of operation receives
prominent

Mission Statement:
To provide a safe reliable, modern, efficient and cost effective infrastructure to its customers: to contribute in
building the economy of Pakistan and to look after the welfare of its employees.

Vision Statement:
• Increasing share in freight and passenger market.
• Restoring confidence of the passenger and trading community.
• Development of human resource need base coupled with improvement and development of
management, infrastructure and rolling stock.
• Encourage private sector in public private partnership, both for development of infrastructure and train
operations.
• Diversify all its non-core activities to make them self- sustainable units.

History of Railway:
History of Pakistan Railways: Pakistan Railways provides an important mode of Transportation in the
farthest corners of the country and brings them closer for Business, sight seeing, pilgrimage and education. It
has been a great integrating force and forms the life line of the country by catering to its needs for large scale
movement of people and freight. The possibility of Karachi as a sea port was first noticed in the mid of 19th
century and Sir Henry Edward Frere who was appointed Commissioner of Sindh after its annexation with
Bombay in 1847 sought permission from Lord Dalhousie to begin survey of sea port. He also initiated the
survey for Railway line in 1858 . It was proposed that a railway line from Karachi City to Kotri, steam
navigation up the Indus /Chenab up to Multan and from there an other railway to Lahore and beyond be
constructed. It was on 13th May,1861 that first railway line was opened for public traffic between Karachi
City and Kotri, the distance of 105 miles. The line between Karachi City and Keamari was opened on
16.6.1889.By 1897 the line from Keamari to Kotri was doubled. The railway line from Peshawar to
Karachi closely follows Alexander’s line of March through the HinduKush to the sea. Different sections on
existing main line from Peshawar to Lahore and Multan branch lines were constructed in the last quarter of
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19th century and early years of 20th century. The 4 sections i.e.Scinde railways, Indian Flotilla company
Punjab railway and Delhi railways working in a single company were later on amalgamated into Scinde,
Punjab & Delhi railways company and was purchased by the Secretary of State for India in 1885 and in
January, 1886 it was named North Western State Railways which was later on renamed as North Western
Railways. At the time of partition,
North Western Railway’s 1847 route mile was transferred to India leaving route miles 5048 to Pakistan. In
1954 The railway line was extended to Mardan and Charsada section and in 1956 Jacababad-Kashmore 2’-
6’’ line was converted into broad gauge. Kot Adu-Kashmore line was constructed between 1969 to 1973
providing an alternate route from Karachi to up country.
The first railway line was laid in the in the areas that now comprise Pakistan in the year 1858 in Karachi.
Following is the story of this historical event as well as the construction of first railway section of Pakistan
which was opened between Karachi City and Kotri in 1861.

Following photo is kind of jumping the gun in our story but it is the earliest photo of railways that I could
research for Karachi-Kotri section. The photo is circa 1900 and shows the 530 a.m. passenger train reaching
Frere Road Station (now called Karachi Cantt) from Kotri.

The origin of Railways in Pakistan is quite unusual. The railway here was not built for commercial passenger
service but more for the reason of cutting transport time for cargo bound for East. The first line from Karachi
to Kotri was constructed primarily to reduce the journey time on the final stage of long haul from Britain to
Delhi and Calcutta. Many of the later lines were built for Military purposes.
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The Early Planning:

The Railway planning in the areas that comprise Pakistan got an official status when Lord Dalhousie,
Governer General of India, gave his approval for laying a 108 miles (173 km) long railway line between
Karachi and Kotri in December, 1853 .

Scinde Railway (SR) Company:

The next significant event in the history of Karachi-Kotri section occured in 1855 when Scinde Railway
Company was formed in London. In January 1856, a contract was signed between East India Company and
Scinde Railway Company to build Karachi-Kotri Railway Line. In 1857, Scinde Railway Company’s scope
was increased to laying a railway track between Karachi and Kotri and also between Multan and Amritsar via
Lahore.

The Ground Breaking of the First Railway Project:

Sir Bartle Frere, who was the then Commissioner of Scinde (Sindh) did the ground breaking of the project on
April 29, 1858. The ceremony included him pushing a wheel-barrow full of construction material at the site of
a railway embankment in Karachi.

I can say for sure that first Railway Track in Pakistan was thus laid somewhere between April, 1858 and
December, 1859. This is a 16 month long time period but I am unable to research the exact date or a time
window any shorter than this.

In 1859, two small stretches of Railway Line were opened in Karachi. One of this track section still exists
while the other one has been uprooted.

The First Operational Railway Track:

The First section, which exists to date, ran from the then Karachi port of Kimari to Railway Workshops which
were located near the present day ‘kala pul’ just north of Karachi Cantt Station.
See the map of Karachi from 1893. Find Kimari here which was an island in 1893. From Kimari follow the
solid black line towards the ‘green rectangle’ (now Karachi Cantt Station) and onwards to violet rectangle
(which was once the Railway Workshop). The precise location of this Railway Workshop, which is not
present today is unknown to me. There are two routes shown between Kimari and Karachi cantt. I will request
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you to consider the lower one, the one which bypasses the blue rectangle. This was the first ever piece of
railway track built in Karachi (and Pakistan) I will also request you to click on the following map to open a
much larger and better readable map image.

The Second Operational Railway Track:

The Second Track which became operational in Karachi started from the Railways Workshop near present-
day ‘kala pul’ and went east-wards to Gizri bandar (harbor) located in Gizri Creek. This track and the
Railway Workshop is not present anymore but my strong guess is the track ran parallel to present-day
Korangi Road until it reached Gizri Creek (near Present Day Marina Club in Defense Housing Society). Any
confirmation here from our learned readers will be highly appreciated. This following map shows the location
of these very first stretches of Railway Lines which were built in Pakistan. Note the location of present day
Kimari, Karachi City Station, Karachi Cantt Station and Ghizree (Gizri) Creek marked on the map. Also note
how the English spellings of these places have evolved over time. Following is the satellite image of present
day Karachi with superimposed colored lines to show the two sections which became operational in 1859.
While the ‘green’ track is still operational, the history that I have researched so far is silent on when was the
‘yellow’ track uprooted and what was its exact route.

When Karachies saw the First Railway Locomotive:

Among whole of Pakistan, people of Karachi were the first to see a steam locomotive in action and many
could not believe what were they seeing.
The locomotive shown above is a 0-6-0 Scindhia Class which was among the first few used on railways in
present day PakistanAs an inaugural run of Railways in Karachi, John Brunton the Chief Engineer of
Karachi-Kotri Railway Project, drove in a steam locomotive with Sir Bartle Frere, the Commissioner of Sindh
to Kiamari in a railway train. Once again I don’t have the exact date of this travel but it was most likely
between 1859 and 1861.

John Brunton wrote following anecdote on this occasion and it sounds so strange today:

The natives of Scinde had never seen a locomotive engine, they had heard of them as dragging great loads on
the lines by some hidden power they could not understand, therefore they feared them, supposing that they
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moved by some diabolical agency, they called them shaitan. When I got out my locomotive for trial the
Karachi natives were astounded. I drove the engine myself of course at a slow speed - the natives thronging
all round, I was fearful of some accident. At last I thought I should frighten them away, so I blew the engine
steam whistle loudly. Instantly they all rushed back from the “Demon” falling over one another much to our
amusement. This completes our capturing of the history of first railway tracks in the city limits of Karachi
(and Pakistan). Now let us review the history of Railways North-eastwards of Karachi to Kotri.

Indus Flotilla Company

We promise a detailed post on Indus Flotilla Company only (which I’ve already formatted and we’ll share at
ATP soon). Today we’ll just give a brief introduction about it. Before the advent of Railways, cargo from
Karachi harbor was shipped to rest of India via steamers of ‘Indus Flotilla Company’. The steamers took
Cargo upto Multan via river Indus and Chenab. This river journey between Karachi and Multan used to take
up to 40 days. Therefore one of the purposes of building Karachi-Kotri railways was to reduce travel times of
Indus Flotilla Company. Once Karachi-Kotri railway was completed, Indus Flotilla Company steamers could
take cargo from Kotri instead of Karachi and it saved them approx 250 km of circuitous journey through
Indus River delta. Look at the map below. It is from 1865 when Karachi-Kotri and Multan-Lahore-Amritsar
Railway line was already built. The reason I want to share this map here is to show how the cargo was moved
from Karachi to Delhi via rail and river.

Gauge Selection for Karachi-Kotri Railway Line

The guage (width) of the railway line was selected as 5′ 6″. It however, narrowly escaped conversion to meter
gauge due to high cost of the project. The reason why the decision was finally made in favor of wider gauge
for Karachi-Kotri section was the fact that strong sea breeze blows in this area during monsoon. As there is no
natural hindrance, the winds blow with such speed that they pose immense resistance to smaller vehicles. One
needs to travel on this route during monsoon to actually feel how strong the winds can be. It has been
recorded that strong sea breeze blows on this section on 330 days out of 365 days of a year.

Challenges Faced During the Construction:

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As the construction on Karachi - Kotri section began, the engineers had to face extreme problems which do
not exist today. There were no motor trucks, cars or trolleys in those days. Boats and bullock carts had to be
used for the transport of rails. Whenever the chief engineer wanted to go on inspections, a whole congregation
had to go with him including men, tents and camels. The average distance they could cover was no more than
15 km a day. Little confidence was reposed in the local people and the British officers moved about armed.
The chief engineer John Brunton always carried a brace of loaded revolvers in his belt and a sword by his
side. The contractor, by the name of Brav, got a lot of trouble. He ran away after 12 months leaving 12000
workmen unpaid.

Bridges on Karachi-Kotri Section:

Thirty two bridges were built on this section to cope with the high rate of flash floods. 25 of these bridges are
masonry arched bridges with spans of between 20 feet and 45 feet. The longest bridge on Karachi-Kotri
section is a viaduct of thirty two 45-ft arches across the Bahrun River. Construction on this bridge was started
on 5 March 1859 and completed on 26 January 1861. Another major bridge on this section is the bridge over
Malir River which connects Malir and Landhi localities of Karachi. Locally quarried limestone is used in the
masonry of bridges and station buildings on this section.

Cost of Karachi Kotri Railway Section in 1861

All the problems listed above kept raising the cost of Karachi - Kotri railway line and when the project was
complete the cost of this railway line came out to Rupees 250,000 per mile. Imagine this cost 148 years ago!
The project was finally completed in 3 years and the 173 km long Karachi-Kotri section was opened for rail
traffic on May 13, 1861 Today, the Karachi-Kotri portion of railway line is still one of the fastest speed track
in Pakistan with passenger train speeds reaching 120 kmph. This portion of railway line also holds the
distinction of having the biggest railway yard in Pakistan with 80 railway tracks running parallel to each other
near Pakistan Steel Mills. The gradient on some portion of the Karachi-Kotri track is 1 in 200 feet. The curves
are no sharper than 43 chains radius.

The Original Fencing of Track - It still exists after 148 Years!

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The Railway track for its entire length was fenced or walled on both sides and the locomotives were not
equipped with cow-catchers. The amazing thing is the portions of this wall built 148 years ago can still be
seen on both sides of the track between Karachi and Kotri. Of course at many places it is completely gone but
at several places it is pretty intact in the form of limestone wall which is now just couple of feet or less high
from the ground.

First Locomotives Used on Karachi-Kotri Section:

The first locomotives to be used in and around Karachi and on Karachi-Kotri route were four 2-4-0 tender
engines made by Kitson and Co of Leeds in 1858. They had inside cylinders of dimensions 16″ x 24″ and
coupled wheels of 5′ 1 1/2″. Seven locomotives which were 2-2-2 ’singles’ with cylinder dimensions of 15″ x
22″ and 6 ft driving wheels were supplied by Sharp Stewart & Co in 1859 In the same year (1859) Sharp
Stewart & Co also supplied thirteen more locomotives which were 0-6-0 Goods engines with cylinder
dimensions of 16″ x 24″ and 5-ft coupled wheels.

These engines burned coal. In addition to Karachi and Kotri, water was taken by these engines at Jungshahi
(km 91) and Jhimpir (km 124).

Karachi - Kotri Railway Map - 1861

Following is the map of Karachi-Kotri track as it opened for rail traffic in 1861. This is a very interesting
map. Please take a moment to appreciate the details on this map. Note the ‘dotted’ hill road shown between
Karachi and Kotri is the same alignment as used by the Karachi-Jamshoro Super Highway and future’s
Motorway M9.

The ‘dotted’ roan shown as lower road to Jeeruk (now called Jhirk) is present day alignment of Karachi-
Torkham N5 highway. Also note the location of present day Manghopir given as Mugger Pir.

Also note the spellings of names of various places which are now pronounced a bit differently.

The Building of Karachi Cantt Station

Karachi cantonment station when built was called Frere Road Station and served the elite’ residential areas of
Karachi. Frere road that used to connect Cantonment Station to saddar is nowadays called ‘Dr Daud’ road.
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The present building of Karachi Cantt station was completed in 1898 and currently it has been declared a
‘Protected Heritage’ by the Government of Sindh.

The Railway Station List on Karachi-Kotri Route

Kimari: 0 km point on Pakistan’s Main Line that runs from Karachi to Peshawar.
Karachi City: 5 km
D.C.O.S (Halt): 7 km
Karachi Cantt: 9 km
Chanesar Goth (Halt): xx
Departure Yard: xx
Karsaz (Halt): xx - station now closed
Air Force (Halt): xx - station now closed
Drigh Road Jn: 19 km - Junction for Karachi Circular Railway loop
Drigh Colony Jn: 21 km - Junction for Karachi Circular Railway Loop
Malir Colony Jn: 24 km - Junction for Malir Cantt via Matapan & Model Colony
Airport (Halt): 25 km
Malir: 26 km
Landhi Jn: 29 km - junction for Karachi Circular Railway line to Korangi
Jumma Goth: 35 km
Bin Qasim: 43 km (previously called Pipri)
Badal Nala: xx
Marshalling Yard Pipri: xx
Gaddar: xx
Dabheji: 61 km (Last Station of Karachi City Limits)
Ran Pethani: 79 km
Jung Shahi: 91 km
Braudabad: 108 km
Jhimpir: 124 km
Meting: 143 km
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Bholari: 164 km
Kotri Jn: 174 km

December 1853: Lord Dalhousie, the then Governer General of India, gives his approval for the Karachi -
Kotri Railway Line Project.

1855: Scinde Railway Company was formed in London to build Karachi - Kotri Railway Line.

1856: The charter of Scinde Railway Company was increased to build Karachi-Kotri as well as Multan-
Lahore-Amritsar line too.

April 29, 1858: Sir Bartle Frere, the then Commissioner of Sindh inaugurates the first ever Railway Project
(Karachi-Kotri) line in the territories which later became Pakistan.

1859: Two small stretches of Railway line become functional in Karachi City limits. One is from Kimari to
Railway Workshops near present day Karachi Cantt station and other from Railway Workshops to Gizree
Harbor.

March 5, 1859: Work starts on the construction of bridge over Bahrun River. This bridge is the longest on
this section of Railway.

January 26, 1861: Work on Bahrun River bridge is completed.

May 13, 1861: 104.9 miles (169.93 km) long Karachi City to Kotri track is inaugurateed.

May 15, 1861: 2.3 miles (3.73 km) long double track is inaugurated
between Karachi City and Karachi Cantt stations.

1863: Charter of Scinde Railway was increased up to Delhi by adding the

Amritsar-Delhi part of track to the project and the company was

renamed as Scinde, Punjab and Delhi Railway (SPDR). Photo to the right shows the crest of SPDR.
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June 16, 1889: 3.06 miles (4.96 km) long track is opened between Karachi City and Kimari via Native Jetty
Railway Bridge on China Creek (near present day PNSC building). This bridge connects Karachi mainland to
Kimari island.

June 20, 1897: 20.78 miles (33.67 km) long double track between Karachi Cantt and Pipri (now called Bin
Qasim) is opened.

June 30, 1897: 3.06 miles (4.96 km) long double track is opened between Karachi City and Kimari via a
parallel railway bridge to famous Native Jetty road bridge on Chinna Creek.

May 3, 1898: 81.82 miles (132.55 km) long double track between Pipri (now Bin Qasim) and Kotri is
inaugurated.

1898: Present building of Karachi Cantt station (then called Frere Road Station) is completed.

Accidents on Karachi-Kotri Section:

1) In 1957, 29 tankers of an oil train derailed between Meting and Bholari Stations. The fire caused by
burning oil remained lit for three days.

2) August 21, 2005: The upcountry Super Parcels Express jumped the rails while crossing the Malir Bridge
near Landhi in the Karachi Division. Eight bogies were substantially damaged when an axle broke due to over
loading .

3) The Washout of 2006

Below is the damage that happened to a Railway Bridge on Karachi-Kotri route near Ran Pethani in August
2006. The bridge got washed away in the flash flood of monsoon season. This bridge collapse kept Karachi
cut off from rest of the country by railways for more than 2 weeks.
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Objectives of Pakistan Railway:

• To survey, plan, construct, renew and maintain railway lines, yards, stations, colonies, factories
including signalling and telecommunication works, electrification and water supply etc.

• To manufacture, buy, sell and repair all types of rolling stock, plant, machinery tools etc.

• To undertake engineering projects other than above including construction of steel/concrete

bridges, flyovers, overheads, underground mass transit railways.

• To carry on other business related to the foregoing including dealing in property, negotiable
instruments etc.
• To ensure more comfortable journey it has been decided to manufacture only lower class air-
conditioned coaches in future.
• All second class coaches are being provided with cushioned seats.
• Reservation work has been computerized on modern lines at Lahore and Karachi stations; the system's
two major reservation centres. Computerization of reservation offices of Peshawar, Rawalpindi,
Faisalabad, Multan and Hyderabad is in progress and is likely to be commissioned shortly. The steps are
now underway to link these stations with other major railway stations.
• Closed circuit televisions have been introduced at Lahore, Karachi, Multan and Faisalabad railway
stations. This entertainment is being extended to Sukkur, Rawalpindi and Peshawar stations in the next
phase. Subak Kharam and Shalimar trains have also been provided with closed circuit televisions and this
system is being provided in Subak Raftar also.
• Public address system is being provided in Subak Raftar, Subak Kharam, Tezgam and Khyber Mail
trains.
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• Modernization of Karachi, Quetta, Hyderabad, Multan, Lahore, Faisalabad, Rawalpindi and Peshawar
Railway stations, removal of hindrances on railway platforms and upgradation of approach roads are
being carried out.
• Private Sector is being encouraged to participate in the activities of the system. As a first step, ticket
selling and ticket checking on Lahore-Faisalabad and Lahore-Narowal-Sialkot Sections have been
privatized.
• Feasibility study for a high-speed track is in hand.
• To survey, plan, construct, renew and maintain railway lines, yards, stations, colonies,
factories including signalling and telecommunication works, electrification and water supply etc.

• To manufacture, buy, sell and repair all types of rolling stock, plant, machinery tools etc.

• To undertake engineering projects other than above including construction of steel/concrete

bridges, flyovers, overheads, underground mass transit railways.

• To carry on other business related to the foregoing including dealing in property,

negotiable instruments etc.

Past Performance:

Electrification

In addition, there are several ongoing expansion plans into Central Asia and electrification of the entire
Pakistan Railways, estimated at a worth of about $2 billion over the next five years (from 2005 to 2010).

High-Speed Rail

In 2008, Pakistan Railways announced a plan of the construction of a $1 billion high-speed railway line
between Punjab and Sindh.

International Lines

• China
• Turkey
 29

• Iran

The Pakistan Railways has proposed major replacement and rehabilitation schemes for the forthcoming five
year plan. An amount of Rs. 40 billion has been allocated for ongoing and new works. The major physical
components which would be completed during the Plan period includes:

• Doubling of track from Lodhran to Peshawar (800 Km) to ensure sustained improvement in the turn
round time of rolling stock and motive power;
• Manufacture of 51 locomotives;
• Rehabilitation of 101 diesel electric locomotives;
• Manufacture of 175 new design light-weight passenger coaches;
• Equipping 7000 wagons with roller bearing;
• Revamping of 14 electric locomotives;
• Procurement of 1400 high capacity wagons;
• Procurement of 50 wagon movers;
• Introduction of Management Information System;
• Improvement and Rehabilitation of track to cater for high speeds;
• Telecommunication and Signaling Network on main and important branch lines.

In May 2006, Ministry of Railways announced that railway tracks between Gwadar and Quetta will be built.
The Bostan-Zhob narrow-gauge railway line will be converted into broad gauge within one year. These two
projects will be developed at a cost of US$1.25 billion (Rs. 75 billion). Gwadar (also spelt Gawadar) is a
developing coastal town in Balochistan, Pakistan, about 650km by road from Karachi. Quetta (Urdu is the
capital of the province Balochistan in Pakistan.
In addition, there are several ongoing schemes of expansion into West Asia and electrification worth over $2
billion over the next five years. Electrification refers to changing a thing or system to operate using
electricity.
Also, a high-speed (almost 300km/h) railway between Punjab and Sindh is planned at a cost of $1 billion
Speaking at a ceremony on December 19, 2006, for the beginning of a project to double-track the connection
between Khanewal and Raiwind, Pakistani President Pervez Musharraf asserted the importance of rail
transport to Pakistan's future. During his speech, Musharraf mentioned initiatives to increase train speeds,
install more lengths of double track and to convert the country's railways to standard gauge and establish
direct rail connections with China. December 19 is the 353rd day of the year (354th in leap years) in the
Gregorian calendar. ... For the Manfred Mann album, see 2006 (album). A BNSF Railway intermodal train
passes some maintenance of way equipment on the double track mainline in Prairie du Chien, Wisconsin. ...
Raiwind is a place near Lahore where in the month of November the annual gatherring of Tablighi Jamaat is
held. ... The President of Pakistan Sadr-e-Mamlikat) is Head of State of Pakistan. Pervez Musharraf born
August 11, 1943) is the President of the Islamic Republic of Pakistan and the Chief of Army Staff of the
Pakistan Army. As railways developed and expanded one of the key issues to be decided was that of the rail
gauge (the distance between the two rails of the track) which should be used.

Today, plans are afoot to introduce bullet-train type train service between Karachi and Lahore. Although a
gigantic project for countries like Pakistan, but every new idea starts from a dream and this dream may not
take long to materialize.
 30

Divisional Distribution of Pakistan Railway:

Pakistan railway is distributed on divisional basis. Following are the divisions on which the Pakistan railway
is distributed.
• Karachi
• Sakhar
• Lahore
• Rawalpindi
• Quetta
• Peshawar
• Multan
Multan division is sub-divided into following stations;
Length
Section Stations
(KMs)
Khan Pur – Lodhran (Double line) 150.59 13
Lodhran – Multan – Khanewal (Double line) 135.00 13
Khanewal – Sahiwal (Double upto Chichawatni) 118.77 11
Lodhran – Khanewal (Via Chord) 90.83 06
Khanewal – Shor Kot 64.37 07
Shershah – Kundian 300.14 27
Kot Adu – Kashmore 301.29 12
Shor Kot – Shahinabad 151.76 14
Lodhran – Pakpattan 204.58 11
Samasata – Bahawalnagar – Amruka 260.00 12
Bahawal Nagar – Fort Abbas
101.58 03
(Suspended for Rail Traffic since 1997)
 31

Total 1879 KMs 129

More over, following are the main units of Pakistan railway;

• Engine construction and main inventory unit Risalpur
• DAO workshop Mughalpura
• SAO store Lahore

• Production Unit-I (Carriage factory/Islamabad, Automatic Vehicle Launching Bride Section, Steel
Shops etc).

• Production Unit-II (Locomotive Factory, Risalpur, Locomotive Rehabilitation Project).

• Production Unit-III (Concrete Sleeper Factories, Flash butt Welding Plant, Sukkur, etc.)

• RAILCOP (Railway Construction Company, Pakistan Ltd.)

• PRACS (Pakistan Railway Advisory and Constancy Services Ltd.)

Following are the total Railway stations in Pakistan;

Abad Aldana Babari Banda

Abbas Nagar Alhar Badah
Abbaspur Alipur Chatha Badal Nala
Abdul Hakim Alipur Sayadan Sharif Badami Bagh
Abdullahabad (Halt) Allahdadani Baddomalhi
Abdullahpur Kolar Allahdino Sand Badin
Ab-I-Gum Alluwali Badli Mazari
Adamsahaba Amirpur (Halt) Bagatora
Adamwahan Amri Baghdad
Ahmadpur Amruka Bagiari
Ahmedwal Arain Road Bahalike
Ahsanpur Arif Wala Bahawalnagar Jn
Air Force (Halt) Ashraf Shah Bahawalpur
Airport (Halt) Asrani Bahram Hathiyun
Ajnala Athilpur Bahrianwala
Akhtar Karnana Attock City Jn Bahuman
Akhtarabad Attock Khurd Bakhsh Jatoi (Halt)
Akora Khattak Azmatwala Bakhshan Khan
Ala Babakwal Bakhshapur
Alamgir Town (Halt) Babar Kachh Bakhtiarabad Domki
 32

Bakrala Bubak Road Chet Singhwala

Bakrani Road Buch Chhab
Baldher Bucheri Chhor
Baldia Buchiana Chichawatni Road
Balishah Budapur Chichoki Mallian
Balochabad Budh Chidarzai
Bandhi Budho Chikarkot
Bandial Burhan Chilianwala
Banh Mianwala Burj Chiniot
Banni Bangla Cadet College Kohat Chishtian
Bannu Cadet College Petaro Choa Kariala
Barocho Bagh Chabiana Chukhra (Halt)
Baruli Chachar Chund
Basal Jn Chachran Chura Sharif (Halt)
Basal Sharif (Halt) Chagai Chutiana
Basirpur Chah Noor Mohammad D.C.O.S (Halt)
Basti Darwesh Lashari Chak Dabanwala
Basti Fauja Chak Abdullah Dabheji
Basti Qutab Shah Chak Amru Dad Fatihana
Basti Rehman Chak Asmatullah (Halt) Dadu
Begmanji Chak Ibrahim Bhatti Daera Dinpanah
Begowala Ghartal Chak Jhumra Daera Mehram
Behal Chak Kambo Daharki
Behkari Chak Lala Dalbandin
Beleli Chak Naurang (Halt) Damboli
Bero Chandia Chak Nizam Dandot
Bhakkar Chak Pirana Darbar Sahib Kartarpur
Bhalwal Chak Saida (Halt) Darbelo
Bhan Sayadabad Chak Sher Mohammad Darkhana
Bhaun Chak Turan Darsmand
Bhera Chak Wariachanwala Dar-ul-Ihsan
Bhila Hithar Chakwal Darya Khan
Bhiria Road Chalisa Jn Daud (Halt)
Bhitshah Chaman Daud Khel Jn
Bhoe Asal Chandrami (Halt) Daulatala
Bholari Chanesar (Halt) Daulatpur Safan
Bhumb Chang Daur
Bhurgari Changa Manga Deona Juliani
Bijar (Halt) Chanigot Deparja
Bijrani Charnali Departure Yard
Bin Qasim Charsadda Depot Hill Jn
Bobi Road Chauntra Dera Allahyar
Bostan Afghanan Chaweka Road Dera Azim Khan (Halt)
Bostan Jn Chawinda Dera Bakha
Braudabad Chenab West Bank Dera Ghazi Khan
 33

Dera Murad Jamali Gagan Haider Jatoi (Halt)

Dera Nawab Sahib Gaggoo Haji Chand
Dera Taj Gajargola Hala
Detha Galangur Halani
Dhab Sanateka Gambat Halloki (Halt)
Dhak Gambila Serai Hamdaniwala
Dhandi Ganda Singhwala Hangu
Dharowal Kang (Halt) Garhi Khairo Haranpur
Dhaunkal Gatti Harappa
Dher Umed Ali Ghakka Mittar Harbanspura
Dholan Ghakkar Mandi Hariah
Dhoro Naro Gharibwal Haripur Band
Dhrema Ghotki Haripur Hazara
Dhudial Ghulamabad (Halt) Harnai
Digri Ghungrila Harnal (Halt)
Dilmurad Gidu Harunabad
Dina Gilani Haryanwala
Dinga Gilawala Hassan Rind
Dingra Gilmala (Halt) Hasilpur
Doaba Girdhariwala Hasisar
Domala Gojra Hassan Abdal
Domel Golpur Hathiyan
Domeli Golpur Talbani Haveli Wasawewala
Dorata Golra Sharif Jn Havelian
Dozan Gopang Hayat Sher Pao Shaheed
Drigh Colony Jn Gosarji Hazrat Karmanwala
Drigh Road Jn Goth Shah Mohammad Hazurpur
Dunga Bunga Gujar Hiral
Dunyapur Gujar Garhi Hirok
Durgai Gujar Khan Humayun
Eminabad Gujranwala Husri
Faisalabad Gujranwala Cant Hyderabad Jn
Faisalabad Dry Port Gujranwala City Injra
Faqir Hussain Shaheed Gujrat Iqbal Nagar
Faqirabad Gul Beg Marri Isa Khel
Faqirwali Gul Imam Jacobabad Jn
Farooqabad Gul Sher Jafarwala
Farooqia (Halt) Gulistan Jahangira Road
Fateh Jang Gunna Kalan Jahania
Fateh Shahpur (Halt) Gurmani Jajja Abbassian
Fazal Bhambro Habib Kot Jn Jalal Marri
Fazilpur Dhandi Habibabad Jallo
Firoza Hadali Jallo Park (Halt)
Fort Abbas Hafizabad Jalu-jo-Chaunro
Gaddar Haibat Shahid Jam Sahib
 34

Jaman Shah Kallur Kot Khatian

Jamke Chatta Kalpani Khatian Road
Jampur Kaluwal Khatlani Shaheed (Halt)
Jamraniwah Kamalia Khattakabad
Jamrao Jn Kamar Masheni Khewra
Jamrud Kamaro Sharif Khichiwala
Jan Muhammadwala Kambar Ali Khan Khokhropar
Jand Jn Kamoke Khost
Jangal Mariala Kan Mehtarzai Khudabad
Janiwala Kana Kacha Khudian Khas
Jarala Kanak (Halt) Khuman
Jaranwala Kandhkot Khunda Ladheke
Jassar Jn Kandiaro Khushab
Jatoi Kandwal (Halt) Khushal Kot
Jauharabad Kanganpur Kiamari East Wharf
Jaurah Karnana Kanjur Kiamari West Wharf
Jetha Bhutta Kanjwani Kila Deva Singh
Jhalar Kanqah Mohammad Panah Kila Saifulla
Jhamat Karachi Cant Killa Abdullah
Jhang City Karachi City Killa Sobha Singh
Jhang Sadar Karachi Unviersity Kinjheji
Jhelum Karor Kirdagap
Jhimpir Karsaz (Halt) Kishingi
Jhok Ditta Karyal (Halt) Kissan
Jhol Kashmor Kohat Cant
Jhudo Kashmor Colony Kohat Tehsil
Jhuluri Kassowal Koh-I-Noor
Jumma Goth Kasur Jn Kolpur
Jungshahi Kata Kushta Korangi
Kabul River Kathala Kot Abadan (Halt)
Kacha Khuh Kazi Ahmed Kot Abbas Shaheed
Kachelo Khadro Kot Adu Jn
Kachlak Khairabad Kund Kot Behram
Kahal Khairpur Kot Chutta
Kahi Khan Kot Darya Bal
Kahror Pakka Khanai Kot Daya Kishan
Kala Gujran Khanewal Jn Kot Ghulam Mohammad
Kala Khatai Khanora Kot Gurdit Singh
Kala Shah Ka Ku Khanot Kot Haji Shah
Kalabagh Khanpur Jn Kot Khair Din (Halt)
Kalanchwala Khanqah Sirajia +B505
Kalas Goraya (Halt) Kharian Kot Lakhpat
Kaleke Kharian Cant Kot Lalloo
Kalhora Khatan Kot Mul Chand
Kaliamawan Khathar Kot Najib Ullah
 35

Kot Pir Abdul Aziz (Halt) Ludewala Mardan Jn

Kot Radha Kishan Lundo Marh Balochan
Kot Salim Shaheed Lyari Mari Indus
Kot Sultan Mach Mariyal
Kotla Adib Shaheed Machhi Goth Marshalling Yard Pipri
Kotla Jam Machhianwala Mashori Sharif (Halt)
Kotla Pathan Machhike Massan
Kotri Jn Machur (Halt) Matapan
Kotsamaba Madeji Road Matli
Kuchlak Madharianwala Mauladad
Kuh-I-taftan Madina-tul-Hujjaj Maulviwala
Kul Mokal Madrisa Medanak
Kulab Magneja Mehar Shah
Kundian Jn Mahesar Mehta Suja
Kunri Mahiota Meting
Kunri Memon (Halt) Mahmood Kot Metla
Kussam Sar Mahmunwali Mian Channun
Kutabpur Mahrabpur Jn Mian Shamir
Kutbal Maibal Miani
Kut-ul-Imara Mailsi Mianwali
Lahore Cant Makhad Road Mina Bazar
Lahore Jn Makhdum Sahib Minchinabad
Lakha Road Makhdumpur Pahoran Mir Allahdad Talpur (Halt)
Lakhi Ghulam Shah (Halt) Malakwal Jn Mir Dostali
Lakhnewala Malir (Halt) Mir Hassan Khoso (Halt)
Laki Marwat Jn Malir Cant Mirdad Muafi
Laki Shah Saddar Malir Colony Jn Mirjawa
Lal Pir Mamu Kanjan Mirpur Khas Jn
Lala Musa Jn Mancher Chatta Mirpur Mathelo
Lalian Mandi Ahmadabad Mirrani
Lalsuhanra Mandi Baha-ud-din Missa Keswal
Landhi Jn Mandi Burewala Missan Kalar
Landi Khana Mandi Rahme Shah Mitha Lak
Landi Kotal Mandi Sadiq Ganj Jn Mitha Tiwana
Langar Mando Dairo Mithankot
Langowal Baruhi Mandra Jn Mithiani
Larkana Jn Manga Mithri
Leiah Manghopir Mitti Roya
Liaqatabad Mangoli Model Colony
Liaquatpur Manguana (Halt) Moenjo-Daro
Lilla Manjhand Moghalpura
Lilla Town Manjhla Bagh Mohammadpur Diwan
Lindsay Mankiala Mohra Shahwali (Halt)
Lodhran Jn Mansurabad +B625
Lohi Bihir Mansurwali Mohsinwal
 36

Moman Nawabshah Jn Patla

Mona Nawan Pind (Halt) Patoyun
Moro Nawaz Dahri Pattoki
Mubarakabad Nazikabad Peeru Lashari
Mubarakpur New Chhor Pehro Kunri
Muddoki New Saidabad Pejowali
Mughal Nishatabad Pervezwala
Muhammad Nagar Nishtarabad Peshawar Cant
Muhammad Rahim Kalru Nizam Sama (Halt) Peshawar City
Mujahidabad (Halt) Nizamabad Peshi
Mujaldiwala (Halt) Nok-Kundi Pezu
Mulla Makhan Noor Mohammad Mokal Phularwan
Multan Cant Norai Sharif Phulji
Multan City North Nazimabad Piaro Goth
Munianwala Notak Pin Dadan Khan
Murad Chishti Nowshera Jn Pind Mukko (Halt)
Muradi Janjil (Halt) Nur Pindi Rasul
Murghai Nur Shah Pindora
Muridke Nurkot Piplan
Musa Virk Nushki Pir Barkhurdar
Mushkaf Nuttall Pir Jhand (Halt)
Muslimbagh Oderolal Pir Katpar
Muzaffarabad Odhano Pir Mahal
Muzaffargarh Okara Pir Mukhtiarwala (Halt)
Nabisar Road Okara Cant Pir Piai
Nafees Nagar (Halt) Orangi Piran Ghaib
Naim Ashfaq Shaheed Pabbi Pirawalla
Nakus Pad Idan Jn Pithoro Jn
Nammal Padag Road Pithu Rana (Halt)
Nankana Sahab Paharpur Thal Port Trust (Halt)
Nao-Abad Pai Khel Prem Nagar
Narang Paigah Qadirabad
Nari Pakhowal Qaimpur
Nari Bank Pakka Anna Qalat-I-Nasir (Halt)
Narija (Halt) Pakka Sidhar Qila Sattar Shah
Narowal Jn Pakpattan Qila Sheikhupura Jn
Nasai Palh Quaidabad
Nasarpur Palijani Qudrat (Halt)
Nasrat (Halt) Panir Qudratabad
Naukot Panj Girain Quetta
Naurang Serai Panj Pulla (Halt) Rabwah
Naushaharo Feroze Pano Akil Radhan
Nautheh Parche-ji-Veri Rafiqabad
Nawab Wali Muhammad Parkhu Dheri Rafiqwal
Khan Pasrur Rahim Yarkhan
 37

Rahmani Nagar Sahowala Shah Alam

Rahuki Saindad Shah Jewana
Raisan Sakrand Jn Shah Nal
Raiwind Jn Saleem Awan Shah Nawaz Bhutto
Raja Jang Salih Bhambro Shah Nikdur
Rajan Shah Samanabad Shah Panjo (Halt)
Rajanpur Samandwala Shah Sultan (Halt)
Rajar Pak Samaro Road Shah Taj
Rajput Nagar Samasata Jn Shahbaz Khel
Rakh Rajar Sambrial Shahbazwala
Ran Pethani Samtiah Shahdadpur
Ranipur Riyasat Sanawan Shahdara Bagh Jn
Raokhanwala Sandral Shaheed Allah Bakhsh
Rashkai Sangi Shahgai
Rasulpur (Halt) Sangjani Shahidanwala
Ratanabad Sangla Hill Jn Shahinabad Jn
Ratial Sanjwal Shahpur Chakar
Rattian (Halt) Sann Shahpur City
Rawalpindi Sanzala Shahpur Jahania
Raya Khas Sar Shamir Road Shahpur Sadar
Renala Khurd Sarai Alamgir Shahwali
Reti Saranan Shamkote
Riazabad Sardar Jhandir Sharigh
Risalewala Sardar Wali Mazari Sheikh Mandah
Risalpur Cant Sardheri Sheikh Wasil
Rohri Jn Sargodha Jn Sheikhwahan
Rojhan Sarhad Shelabagh
Roshanabad Sarhari Sher Shah Jn
Ruk Sar-I-ab Shikarpur
Rukanpur Saroba Shinkai
Rumian Sarwar Shaheed (Halt) Shori
Rurala Road Sarwarnagar Shori Chatta (H+B25alt)
Rustam Sargana Sathoiwala Shorkot Cant Jn
S.I.T.E Sawai Wala Shujabad
Sabu Rahu Sayyed Kasran Sialabad
Sabzazar Sehjowal Sialkot Jn
Sachha Sauda Sehwan Sharif Sibi Jn
Sadhar (Halt) Seni Gambat Sihala
Sadhoke Serai Saleh Sihar
Sadikabad Setharja Sillanwali
Sadiqpur Shadan Lund Silra Shahdadkot
Safdarabad Shadia Simzai
Sahianwala Shadipalli Sind University
Sahiwal Shafiabad Sinjhoro
Sahja Shah Abdul Latif Sirajwala
 38

Skhakot Tando Sarwar Usmanwala

Sobhaga Tandoi Usta Mohammad
Sobhawalla Tank Ustarzai
Sodhra Kopra Tanwari Vakilwala
Sohan Bridge Taqipur Vasar Bah
Sohawa Tara Garh (Halt) Vihari
Sood Bhidana (Halt) Tarinda Wagah
Spezand Jn Tarki Wagowal
Spintangi Taru Jabba Wah
Srirampura Tasirabad (Halt) Wah Cant
Sufiabad Tatipur Wahab Shah
Sukh Beas Taunsa Barrage Walhar
Sukheke Taunsa Barrage Colony Wali Khan
Sukho Taxila Cant Jn Walton
Sukhpur Tehsil Shakargarh Wan Adhan
Sukio Manahejo Thal Wanbachran
Sukkur Thanedarwala Warburton
Sulemanabad Tharushah Jn Waryam
Sultan Khel Thatt Hotchand Wazir Mansion
Sultan Kot Thatta Mahla Wazirabad Jn
Sultan Krori (Halt) Their Sansi Wilsonpur
Sultanabad Thul Nao Yakmach
Sumbal Hamid Tibba Alamgir Yaru
Sumrasar (Halt) Tibbi Izzat Yaru Khosa
Sunehri Tinoka Yousafwala
Tajpur Nasarpur Road Toba Tek Singh Zafar Iqbal (Halt)
Takht Mahal Tobah Zafarwal
Takht-I-Bhai Togh Zahidan
Talhar Tora Tigga Zahir Nagar (Halt)
Talhi Toraghbargi Zahir Pir
Tamewali Trag Zarghun
Tandlianwala Tufail Shaheed (Halt) Zarif Shaheed
Tando Adam Jn Uchhri Zeal Pak
Tando Allahyar Ugoke Zhob
Tando Jam Umid Ali Junejo (Halt) Zintara
Tando Jan Mohammad Unarpur Zorgarh
Tando Mohammad Khan Urdu College (Halt)
Tando Mustikhan Usman Khattar

Functions of the Railway Division

 39

Currently Pakistan Railways functions under the guidance of Ministry of Railways. The
Railway Board comprises the Chairman and four Members. The Chairman of the Board is ex-
officio Secretary to the Government of Pakistan. The four member of the board, namely
Member Traffic, Member Mechanical Engineering, Member Civil Engineering and Member
Finance are ex-officio Additional Secretary to the Government of Pakistan. The Railway Board
functions as a policy, planning and review Board. In order to make Pakistan Railways a more
efficient and viable organization by following business led approach, a setup of Pakistan
Railways has been developed and wide powers are vested in the Board of effectively supervise
the running of the six functional units as follows:

a. Railways Operational Units.

b. Production Unit-I (Carriage factory/Islamabad, Automatic Vehicle Launching Bride Section,
Steel Shops etc).
c. Production Unit-II (Locomotive Factory, Risalpur, Locomotive Rehabilitation Project).
d. Production Unit-III (Concrete Sleeper Factories, Flash butt Welding Plant, Sukkur, etc.)
e. RAILCOP (Railway Construction Company, Pakistan Ltd.)
f. PRACS (Pakistan Railway Advisory and Constancy Services Ltd.)
All matters pertaining to Pakistan Railways. More over, following are the main functions of
Pakistan railway;

• Movement and priority in respect of Defense traffic.

• Maintenance of Railway lines for strategic reasons.
• Negotiations with International Organizations and other Countries and implementation of
agreements, with them.
• Coordination of Development Projects of Railways as a part of the National Development
Programmed.
• Standardization and specifications of materials and stores.
• Overall efficiency and safety of Railways.
• Coordination of Rail movements into and from Ports
 ORGANIZATIONAL CHART

Divisional
Superintendent

Deputy Divisional Medical

Superintendent Superintendent

Divisional Divisional Divisional Divisional Divisional Divisional Divisional Divisional Divisional Divisional
Personal Engineer I Engineer II Engineer III Transportation Commercial Medical Signaling Telecom ACCOUNT Divisional
Officer Officer OFFICER Account
Officer Engineer Engineer Engineer
Officer

Divisional Divisional Assistant Divisional Assistant Divisional Assistant Deputy Director

Medical Officer Electrical Engineer Electrical Engineer Electrical Engineer Property and Superintendent
Power Railway Train Electric Traction Railway
Land
Lighting
Police
Pakistan Railways has about 90,000 employees consisting of staff and officers as of 2008). 71% of the total
employees are working in Civil, Mechanical and Transportation departments. All the hierarchy positions are
held by graduate Engineers.

Budget of Pakistan Railway:

The federal government has allocated Rs12.681 billion for the Pakistan Railways in the
national budget for the year 2009-2010.Compared to previous year’s allocation of Rs11.280 billion
and increase of Rs1.4 billion has been made in the next year’s budget for the Pakistan Railways. f the
total allocation Rs1 billion have been earmarked for track rehabilitation plan, Rs180 million for
procurement of 69 new locomotives, Rs62 million for procurement of 1300 high-capacity wagons and
Rs270 million doubling of track on Lodhran-Khanewal section via loop section. A sum of Rs 1.594
billion has been allocated for initiating work on doubling of rail track from Khanewal to Raiwind
while Rs1.4 billion have been earmarked for procurement /manufacture of 1000 high capacity wagons.
For strengthening and rehabilitation of 159 bridges all over the country an amount of Rs250 million
has been allocated. An amount of Rs2.832 billion has been sanctioned for the ongoing work of
repairing the Railway assets damaged during riots in December 2007 after the assassination of Benazir
Bhutto. The PR received foreign loan of Rs4.914 billion for this purpose during the year 2008-2009.
Out of this amount Rs1.060 billion have been spent on this project till June 2009.The government has
approved only 8 new schemes to be initiated during the current fiscal year under Annual Development
Plan for which Rs1.500 billion have been approved during the current fiscal year. These include
construction of new ‘D’ class railway station at New Multan City (Southern Punjab) for which
Rs39.800 million have been sanctioned. For feasibility of 10 damaged bridges on Sibi-Khost section
Rs15 million, for procurement of 202 Railway coaches Rs200 million, for establishment of Karachi
Circular Railway Rs750 million while for establishment of Inland Container Terminal (ICT) Dry Port
near Shershah Railway Station Rs433 million would be spent during the current year.
Small allocations have also been made for renovation/improvement of Khudian Khas, Usmanwala and
Kanganpur Railway Stations (Rs37 million), renovation/repair of Lansdowne Bridge on Rohri-
Jacobabad section Sukkur (Rs25 million) and Rs1 million for track signaling project. These 8 new
schemes would be initiated from the Railways’ own resources.
BUDGET ALLOCATION DURING JULY 2009 – APRIL 2010

Variation
Budget Proportionate Budget Expenses Upto
(-) Saving
Head 2009 – 2010 Upto Apr 2010 Apr, 2010
(+) Excess
(1) (2) (3) (3-2)
Genl. Admin 294.182 245.152 265.093 19.942

Repair & Maintenance 1441.380 1201.150 922.889 (-)278.261

Operating Expenses 620.275 516.896 498.852 (-)18.043

Other Revenue
621.610 518.008 598.913 80.905
Expenses
Imp. & Welfare Exp. 46.348 38.623 5.879 (-)32.744
Total 3023.795 2519.829 2291.628 (-)228.202

List of Main Revenues:

COMPARATIVE CUMULATIVE EARNING
JULY 2009 - APRIL 2010

Earning
Variation
(Rs. In Million)
Traffic Head Current Current
Current Last Budget V/S V/S
Last Budget
(-)38.348 (-)125.974
Passenger 1298.192 1336.540 1424.166
2.9% 8.8%
0.227 (-)42.668
Other Coaching 59.760 59.533 102.428
0.4% 41.7%
21.543 0.121
Goods 352.657 331.114 352.536
6.5% 0.03%
16.983 86.292
Sundry 139.795 122.812 53.503
13.8% 161.3%
0.405 (-)82.229
Total 1850.404 1849.999 1932.633
0.02% 4.3%

COMPARATIVE COMMODITIWISE LOADING AND EARNING

JULY 2009 – APRIL 2010
Loading Earning
Commodity
(Wagons) (Rs. In million)
 Current Last Variation Current Last Variation
H.S.D Oil 9426 9097 329 524.062 199.090 324.972
Military Stores 625 659 -34 12.027 10.811 1.216
Patha Leaves 221 197 24 1.529 1.266 0.263
Cement 1472 546 926 29.633 9.439 20.194
Cargo 910 1731 -821 13.661 18.781 -5.12
RMC 5414 7165 -1751 68.124 77.158 -9.034
Fertilizer 53 781 -728 1.219 9.450 -8.231
Wheat 113 220 -107 2.293 4.731 -2.438
Misc. 11 56 -45 0.109 0.388 -0.279
Total 18245 20452 -2207 652.657 331.114 321.543
 EXPENSES OF RAILWAY:
ADDITIONAL SCHEDULE OF WORKING EXPENSES OF REVENUE
EXPENDITURE
MULTAN DIVISION
April, 2010.
DEMAND-1
FOR THE MONTH UP-TO DATE
GENL: ADMN:
HEAD OF
PAY ALLOW T.A OTHER TOTAL STORE TOTAL PAY ALLOW T.A OTHER TOTAL STORE TOTAL
ACCOUNT
Administration 1.354 1.144 0.121 1.119 3.739 0.040 3.780 13.341 11.170 0.411 15.884 40.806 0.174 40.980
Civil Engineering 1.629 1.046 0.356 0.000 3.031 0.000 3.031 16.220 10.459 1.432 0.000 28.111 0.000 28.111
Locomotive 0.101 0.072 0.116 0.000 0.289 0.000 0.289 1.403 0.783 0.273 0.000 2.459 0.000 2.459
Carriage &
0.000 0.000 0.002 0.000 0.002 0.000 0.002 0.002 0.002 0.059 0.000 0.064 0.000 0.064
Wagon
Traffic 0.538 0.492 0.022 0.000 1.052 0.000 1.052 6.049 5.100 0.249 0.000 11.398 0.000 11.398
Electrical 0.566 0.367 0.044 0.000 0.977 0.000 0.977 5.310 3.407 0.414 0.000 9.131 0.000 9.131
Signal 0.663 0.470 0.202 0.000 1.335 0.000 1.335 7.169 4.334 0.846 0.000 12.349 0.000 12.349
Telelcom 0.644 0.468 0.489 0.000 1.601 0.000 1.601 5.660 4.101 0.896 0.000 10.657 0.000 10.657
Accounts 0.832 0.760 0.109 0.025 1.726 0.000 1.726 8.561 9.223 0.330 0.097 18.211 0.000 18.211
Medical 0.674 0.516 0.007 0.420 1.619 0.000 1.619 7.059 5.410 0.031 3.916 16.415 0.000 16.415
Police 5.401 5.259 1.359 0.476 12.495 0.000 12.495 53.615 52.227 6.857 2.329 115.028 0.000 115.028
Total 12.403 10.595 2.827 2.041 27.866 0.040 27.906 124.390 106.217 11.795 22.226 264.628 0.174 264.802
MISC
EXPENSES
2
Law Charges 0.000 0.000 0.000 0.315 0.315 0.000 0.315 0.000 0.000 0.000 0.545 0.545 0.000 0.545
Compensation 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.084 0.084 0.000 0.084
Civil Defence 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Othe than Civil
0.000 0.000 0.000 0.614 0.614 0.000 0.614 0.000 0.000 0.000 0.441 0.441 0.000 0.441
Defence
Total =2 0.000 0.000 0.000 0.929 0.929 0.000 0.929 0.000 0.000 0.000 1.070 1.070 0.000 1.070
Total = (1+2) 12.403 10.595 2.827 2.970 28.795 0.040 28.835 124.390 106.217 11.795 23.296 265.699 0.174 265.873
MISC.
ADVANCE
3
Debit to Misc.
0.000 0.000 0.000 4.422 4.422 0.000 4.422 0.000 0.000 0.000 24.599 24.599 0.000 24.599
Advane
Credit to Misc.
0.000 0.000 0.000 2.130 2.130 0.000 2.130 0.000 0.000 0.000 23.362 23.362 0.000 23.362
Advance
Net 3 0.000 0.000 0.000 2.293 2.293 0.000 2.293 0.000 0.000 0.000 1.237 1.237 0.000 1.237
R. Loan &
0.000 0.000 0.000 1.641 1.641 0.000 1.641 0.000 0.000 0.000 -2.017 -2.017 0.000 -2.017
Advances
Grand Total=
12.403 10.595 2.827 6.904 32.729 0.040 32.769 124.390 106.217 11.795 22.517 264.919 0.174 265.093
(1+2+3)
SUMMARY OF WORKING EPENSES DURING THE YEAR 2008-09 (June Final)
DAO/PAKISTAN RAILWAYS, MULTAN
A BB C E F G H ST
Maintenan
Mainenance
Maintenance ce of Expenditure Maintenance Misc Expenditure Expenses
Diesel Total
of Structural Carriage & of Traffic of General Expenditur of Electrical Signal &
Locomotive
Works Wagon Department Departments e Department Telecom
Power
Staff
27082708367
32539745 4093760 64998 4346053 207261508 10832664 286222406
8

938986216 80916074 55881054 53318627 1226278853

67812038 30050017 392803257 490665312

9714656 89100 11082583 60954323 81840662

875332 875332
971525961 178797336 111120189 408231893 207261508 875332 127668041 80402305 2085882565

DISIONAL ACCOUNTS OFFICER

PAKISTAN RAILWAYS, MULTAN
List of Books of Accounts

• CO6
• CO7
• Cash book
• Cash abstract Register
• Suspense Register
• Local Purchase Register

Who make the budget?

Ministries of railway Islamabad make the budget of the Railway.

Who is the budget Authorities?

Two authorities are involved in the railway budget. These are as under;
1. GM budget
2. FA & CAO (Financial Advisor & Chief Account Officer)
How Much the Assets of Railway?
The assets of the railway are stations, trains, godown on railway, land of railway, inventory in
stores.

Method of Purchasing of Assets

Major purchases of railway is done by the Chief controller of purchase (CCP), Minor purchase upto
500,000 is done by the Divisional Superintendent on monthly basis, but one item not exceed Rs. 40000.
But if the purchases exceed Rs. 500000 then the Divisional Superintendent refer this purchase to Chief
controller of purchase (CCP) and this type of purchase will be done by the Chief controller of purchase
(CCP).
Method of Recording Assets
Local purchases are recorded in Local Purchase Register. And the newly purchase assets are recorded in
the finance section by the senior auditor.

Disposal of Assets
Disposal of Assets are done by the Chief controller of store by the auctions and add in at least 2 news
papers one is English and second is Urdu. So chief controller of Store is the final disposing authority.
Moreover any replacement of assets is also done by the chief controller of store. When the Accounts
officer, stock verifier and executive think that there is the need of replacement of an asset, they will
conduct the auctions, 0r add in the above mention newspapers.

Pakistan Locomotive Factory, Risalpur

Pakistan Locomotive Factory at Risalpur, a public spread on an area of 251 acres, was put into service in
1993 with the collaboration of Government of Japan at a total cost of Rs.2284.00 million, including a
foreign exchange component of Rs.1496.00 million. The factory can produce two diesel-electric
locomotives per month on single-shift basis, but this can be doubled by introducing a second working
shift. The factory is equipped with the state-of-the-art equipment which can be employed in the building
of diesel-electric locomotives of suitable horsepower, as well as electric locomotives with minor
adjustments. 1993 (MCMXCIII) was a common year starting on Friday of the Gregorian calendar and
marked the Beginning of the International Decade to Combat Racism and Racial Discrimination (1993-
2003). ... This article describes the structure of the Japanese Government.
Since 1993, twenty three PHA-20 type 2000 HP diesel-electric locomotives have rolled out of the factory.
The ongoing project of 3000 HP AGE-30 diesel-electric locomotives is at the verge of its completion,
which is a milestone in the history of the factory. Apart from manufacturing new locomotives, the
Pakistan Locomotive Factory has also successfully rehabilitated five diesel-electric locomotives of GRU-
20 Type and manufactured other various spares/components for railway maintenance divisions and
rehabilitation projects. Pakistan Locomotive Factory is a national asset which apart from domestic needs
can fulfill the pressing demands of the new millennium. Since 1993, twenty three PHA-20 type 2,000 hp
(1,491 kW) diesel-electric locomotives have rolled out of the factory. The ongoing project of 3,000 hp
(2,237 kW) AGE-30 diesel-electric locomotives is at the verge of its completion, which is a milestone in
the history of the factory. Apart from manufacturing new locomotives, the Pakistan Locomotive Factory
has also successfully rehabilitated five diesel-electric locomotives of GRU-20 Type and manufactured
other various spares/components for railway maintenance divisions and rehabilitation projects.

Audit of Accounts:
There are two types of audit that are conducted in Pakistan Railway Multan Division.
1. Internal Audit
2. External Audit

Internal Audit:
For conducting the internal audit there is a chief internal Auditor of Pakistan Railway. When
he think that there is ambiguity in books of accounts he my audit the accounts on periodical
basis whenever he want.

External Audit:
External audit is conducted by the Auditor General of Pakistan on annually basis. When
the division of Railway send the accounts to Auditor General then he audit the books of accounts and send
the audit reports to every division.

AUDIT REPORT

DIVISIONAL AUDIT OFFICE PAKISTAN RAILWAYS, MULTAN

No M/5-2/2008-09
The Divisional Accounts Officer,
Pakistan Railways,
Multan

Subject: - Annual Accounts for the Year 2008-09

Kindly refer to your Letter No B/Accounts/Mul/2008-09 dated 07/2008 on the captioned subject
and find enclosed in duplicated, the said accounts and returns duly verified to the extent of provisional
verification of figures as per the accounts record. The final audit opinion, qualified or otherwise whatever
the case may be, regarding these accounts will be communicated to you as and when the process of
Certification Audit for the Year 2008-09 is completed. However, a general preliminary review thereof has
revealed slackness of internal controls as evidenced by the following observations/discrepancies.

1. Against the total allotment of Rs. 2524.221/- million for the financial year 2008-09, the total
expenditure stands at Rs 2545.233/- million showing a excess of Rs. 21.012/- million which needs to be
explained.
The detail of budget allotment as per Financial Review for the year 2008-09 is as under:-

Month Cash Store Total

June (P) 1834.013 690.208 2524.221
June (Final) 1834.013 690.208 2524.221

The Financial Review for the month of June 2009 (Final) show that there is an excess of Rs.
82778/- million under head Cash and saving of Rs. 61766/- million under head Store which needs to be
explained.
2. The average of total monthly expenditure from the budget allotment during the first eleven months
of the financial year under review remained at 229.475/- million whereas the expenditure during the last
month i.e. June 2009, short to Rs. 268.610/- million which is in violation of Rule 96 of GFR and is an
indication of poor budgetary and internal controls and the reason thereof need to be explained to audit.
3. Some of the points noted during review of the Head Bills Receivable have been given below
which need clarification/ rectification.
 (a) A year wise analysis of the balances under the Head Bills Receivable has been given below
which is a self explanatory and sincere effort may be made to realize railway dues from the parties
concerned.

End Financial Year Balance (Million)

5005 164.801
2006 188.061
2007 132.002
2008 259.079
2009 248.643

4. Annual reconciliation of GPF is in arrears and has been done only up to 2002-03. Efforts may be made
to bring the figures up to dated without further delay. In absence of up to date annual reconciliation, the
authenticity of GPF balances and interest thereon cannot be verified.
5. Statement showing balances outstanding under suspense on 30-06-2009
The detail of outstanding amount relating to the financial year 2008-09 is as under:-
1. Local Purchase Rs. 69939
2. Electric Charges Rs. (2035)
3. Other Item Rs. 438410 needs to be explained.
Further it has also been observed that an amount of Rs58476874/- is lying outstanding prior to the
year 2008/09 on account of Sui Gas charges, Which also need to be explained.
6. The statement showing balances outstanding against suspense heads on 30-06-2009 shows
outstanding balance Rs589831/- under suspense head which needs to be explained.
7. The balances under the head R.Loanfand Advances are steadily and Advances are steadily on the
increase as is evident from the following year wise comparison.

End of Financial Year Balance (Million)

2005 14.217
2006 16.037
2007 18.594
2008 21.418
2009 22.608
DIVISIONAL AUDIT OFFICE PAKISTAN RAILWAYS, MULTAN
No M/5-2/2008/09 Dated:- -08-2009
The Divisional Accounts Officer,
Pakistan Railways, Multan
Multan.

Subject: Annual Accounts for the Year 2008-09

Kindly refer to your Letter No. B/Account s/Mul/2008-09 dated 7/2009 on the captioned subject
and find enclosed in duplicate, the said accounts and returns duly verified to the extent of provisional
verification of figures as per the accounts record. The final audit opinion., qualified or otherwise whatever
the case may be , regarding these accounts will communicated to you as general preliminary review
thereof has revealed slackness of internal controls as evidenced by the following
observation/discrepancies.

1. Against the total allotment of Rs 2524.221/- million for the financial year 2008/09, the total
allotment of Rs.2545.221/-million showing a excess of Rs21.012/-million which needs to be explained.
The detail of budget allotment as per financial Review for the year 2008/09 is as under:
Month Cash Store Total
June(P) 1834.013 690.208 2524.221
June (final) 1834.013 690.208 2524.221

The Financial Review for the month of June 2009 (Final) show that there is an excess of Rs.
82.778/- million under head Cash and saving of Rs. 61.766/- million under head Store which needs to be
explained.

2. The average total monthly expenditure from the budget allotment during the first eleven months of
the financial year under review remained at 229.475/-million whereas the expenditure during the last
month i.e. June 2009., short Rs.268.610/-million which is in violation of Rule 96 of GFR and is an
indication of poor budgetary and internal controls and the reasons thereof need to be explained to audit.

STATEMENT NO 5

8.

Statement showing the detail of transaction under head 15-C

Misc- Railways expenditure during the year 2008-09

While reviewing the above noted statement, it was observed that there was allotment of Rs 13.080
Million, whereas expenditure was incurred Rs 13.355 Million resulting in excess incurrence of Rs 0.275
Million on account of Health and Welfare.
Further, it has also been observed that there was allotment of Rs 500.000 Million. Whereas expenditure
was incurred Rs573.511 Million resulting in excess incurring of Rs 73.511 Million on account of pension
payment.

9. STATEMENT NO.6

Summary of working expense s during the year 2008-09

While checking the above noted statement, it was noticed that monthly account has been
prepared according to the new accounting model and the annual account is prepared according to the old
pattern. In this way the individual figures recorded against each head cannot be verified. Further, it has
also been observed that the budget allotment has not been recorded against each head of account for
which excess/saving of expenditure incurred during the year cannot be verified.

10. DEBIT HEAD REPRT FOR THE YEAR 2008-09

The following balance due from central government, Government of India and other railways
has been appearing in suspense for the last so many years. These amount are due and recoverable as such
the record of Divisional Account Officer’s Office should be completed and up dated. Whereas a, it has
been observed that the requisite record is not forthcoming, as it could not be shown to audit despite all
efforts made by the Audit Office in this respect. This may please be looked into and the time of any
settlement with the concerned corners there should be no loss to the railway administration.
Opportunity is also being taken to point out that the various book and subsidiary records, on the basis of
which the compilation of account and returns is made, are not being maintained strictly in accordance
with the relevant rules and codel provision applicable thereto. In many cases entries are either missing or
are so vague as to make comprehence/interpretation very difficult. Internal and budgetary controls also are
required to be strengthened further. Attention is particularly invited towards the facts that, in many cases,
TCs form/to other division are received/sent so late that any meaningful exercise of budgetary controls
become very difficult, if not impossible. Active liaison with the executive officers and among various
accounting unit may go a long way to prevent this problem.
Assistant Audit Officer PR

Salaries
There are 9033 employees are working in Pakistan Railway Multan Division. The salaries of these
employees are distributed on tour basis.
1. Head quarters tour:
In this tour the salaries of Executives and Office staff is distributed on 1st of each month.
2. In A tour the salaries of Police, medical, traffic &station staff is distributed on 5th of each month.
3. In B tour the salaries of commercial staff and guards is distributed on 10th of each month.
4. In C tour the salaries of repair &maintenance staff is distributed on 15th of each month.
As our concern in on divisional Account office Pakistan Railway Multan, so the persons at scale 1 to 19
are working in divisional Account office Pakistan Railway Multan.

Salaries of the employees in divisional Account office Pakistan Railway Multan are paid at different times
according to the seniority and minority.
Executive salaries and office staff salaries are paid on the 1st of each month and the police, medical staff,
traffic and station staff’s salaries are paid on the 5th of each month. Commercial staff and guards are paid
on 10th of each month. Repairer and maintenance staff (Up to scale 5) paid on the 15th of each month.
Salaries are distributed on the basis of two different ways;
1. Banks
2. DPM

1. Banks
The persons who have their own bank accounts, salaries are transfer in their account.
2. DPM
All those persons who have not their bank accounts are paid by the Divisional Pay Master.

Sample calculation the salary of station master Mr. Waseem Iqbal with scale 15.

Gross Salary Rs. 24655

Deductions 3179

Net Pay 20199

Note:

If Mr. Waseem Iqbal have borrowed loan so this loan also deduct from his Gross Salary.
Cash Handling Authority:
All Cash is handled by the Divisional Pay Master and he is Responsible officer of cash handling.

Petty Cash:
Petty cash in maintain on impresst system. The person who needs the petty cash he will go to the
senior auditor. And the senior auditor will make the entry in CO6 Register and forward it to another senior
auditor who maintains CO7 Register he will make the entry of requested amount in CO7 and sent it to
DAO for final Approval. A person can draw petty cash up to Rs. 2000 to Rs. 5000 on daily basis.

Store and Spares:

Inventory is maintained at Mughal pura Lahore and Locomotive Factory at Risalpur. Any asset which is
damaged at any station in Pakistan, it will send to the above mentioned stores. If the asset is not in
sending condition then the chief controller of stores make the auction of that asset on which place the
asset was damaged. If the chief controller of stores unable to come for auctions, he may be delegate this
power of auction to the local authorities.

COPIES OF BOOK OF INVENORY WILL BE INCLUDE IN THIS SECTION

NAM:
Since 1964, Pakistan railway is using the Old Chart of Classification. Now with the passage of time it is
modifying with NAM. Following are the some areas in railway in which the NAM is adopting and also a
specimen of the book “Chart of accounts” which is provided by auditor General of Pakistan to all
Government departments.
Allocation of Heads:
• Expenses (A03925-A03957)
• Other Expenses (A01270)
• Operating Expenses (A03800- A03906)

• Others (A03970)

 Purchase of Physical Assets (A09601- A09802)

 Other Assets (A09201)

 REPAIR & MAINTENANCE (A13001- A13201)

 Medical (A01)

 Employee Related Expenses (A01101-50)

 Pay of Officers (A01151-70)

 Allowances (A012)
 FINANCIAL REVIEW OF ORDINARY WORKING EXPENSES AND ACTUAL EXPENDITURE TO THE END OF MARCH
2010,
MULTAN DIVISION
Sr. Head of Account Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cas Store Total Cash Store Total Cash Store Total Cash Store Total Cas Stor Tot
h s s s s h es al
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
A GENERAL
DEPARTMENT
Accounts-64
Employee Related A01
Expenses 1316 0110 A01101- 2.525 0.000 2.525 1.894 0.000 1.894 0.209 0.000 0.209 2.544 0.000 2.544 0.65 0.000 0.65
Pay of Officers 41 0 50 6.800 0.000 6.800 5.100 0.000 5.100 0.623 0.000 0.623 6.019 0.000 6.019 0 0.000 0
Pay of Staff 1316 0120 A01151- 6.100 0.000 6.100 4.575 0.000 4.575 0.760 0.000 0.760 9.223 0.000 9.223 0.91 0.000 0.91
Allowances 41 0 70 9 9
1316 0200 A012 4.64 4.64
41 0 8 8
Total-1 15.42 0.000 15.425 11.569 0.000 11.569 1.592 0.000 1.592 17.785 0.000 17.785 6.21 0.000 6.21
5 6 6
iii OPRERATING
EXPENSES A03
TA/DA 1316 5110 A03805 0.600 0.000 0.600 0.450 0.000 0.450 0.109 0.000 0.109 0.330 0.000 0.330 - 0.000 -
POL 41 0 A03807 0.090 0.000 0.090 0.068 0.000 0.068 0.006 0.000 0.006 0.028 0.000 0.028 0.12 0.000 0.12
Postage & Telegraph 1316 5130 A03201 0.005 0.000 0.005 0.004 0.000 0.004 0.002 0.000 0.002 0.009 0.000 0.009 0 0.000 0
Telephone Calls 41 0 A03202 0.040 0.000 0.040 0.030 0.000 0.030 0.003 0.000 0.003 0.022 0.000 0.022 - 0.000 -
Office Stationary 1316 5210 A03901 0.020 0.010 0.030 0.015 0.008 0.023 0.002 0.000 0.002 0.002 0.000 0.002 0.04 - 0.04
News Paper& Books 41 0 A03905 0.008 0.000 0.008 0.006 0.000 0.006 0.001 0.000 0.001 0.002 0.000 0.002 0 0.008 0
Uniforms& Liveries 1316 5220 A03906 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.000 0.00
Others 41 0 A03970 0.080 0.006 0.086 0.060 0.005 0.065 0.012 0.000 0.012 0.033 0.000 0.033 5 0.000 5
1316 5400 - - -
41 0 0.00 0.005 0.00
1316 5600 8 8
41 0 - -
1316 5700 0.01 0.02
41 0 3 1
1316 5990 - -
41 0 0.00 0.00
4 4
0.00 0.00
0 0
- 0.00
0.02 2
7
Total 0.843 0.016 0.859 0.632 0.012 0.644 0.134 0.000 0.134 0.425 0.000 0.425 - - -
0.02 0.012 0.21
7 9
Purchase of Physical
Assets A09601 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Plants& Machinery A09701 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
 Furniture & Fixture A09802 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Other Assets A09201 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Hardware/ I.T Equipts
Total 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.000 0.00
0 0
ii REPAIR &
MAINTENANCE A13
Transport 1316 4100 A13001 0.010 0.000 0.010 0.008 0.000 0.008 0.000 0.000 0.000 0.001 0.000 0.001 - 0.000 -
Machinery & Equipt 41 0 A13101 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.000 0.00
Furniture& Fixture 1316 4200 A13201 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 7 0.000 7
41 0 0.00 0.00
1316 4300 0 0
41 0 0.00 0.00
0 0
Total-11 0.010 0.000 0.010 0.008 0.000 0.008 0.000 0.000 0.000 0.001 0.000 0.001 - 0.000 -
0.00 0.00
7 7
Total Accounts 16.27 0.016 16.294 12.209 0.012 12.221 1.726 0.000 1.726 18.211 0.000 18.211 6.00 - 6.00
8 3 0.012 3
Sr. Head of Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No Account For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cash Store Total Cash Store Total Cas Store Total Cash Store Total Cash Store Total
s s h s s s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
i2 Medical
Employee A01
Related Expenses 13168 0110 A01101- 3.570 0.000 0.000 2.678 0.000 2.678 0.272 0.000 0.272 2.134 0.000 2.134 -0.544 0.000 -0.544
Pay of Officers 1 0 50 6.763 0.000 0.000 5.072 0.000 5.072 0.042 0.000 0.042 4.924 0.000 4.924 -0.148 0.000 -0.148
Pay of Staff 13168 0120 A01151- 5.385 0.000 0.000 4.039 0.000 4.039 0.516 0.000 0.516 5.409 0.000 5.409 1.371 0.000 1.371
Allowances 1 0 70
13168 0200 A012
1 0
Total 15.71 0.000 0.000 11.78 0.000 11.78 1.191 0.000 1.191 12.46 0.000 12.46 0.679 0.000 0.679
8 9 9 8 8
iv OPRERATING A03
EXPENSES 13168 5110 A03805 01.00 0.000 01.00 0.075 0.000 0.075 0.007 0.000 0.007 0.031 0.000 0.031 -0.044 0.000 -0.044
TA/DA 1 0 A03807 0.100 0.000 0.100 0.075 0.000 0.075 0.003 0.000 0.003 0.084 0.000 0.084 0.009 0.000 0.009
POL 13168 5130 A03201 0.002 0.000 0.002 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 -0.002 0.000 -0.002
Postage & 1 0 A03202 0.080 0.000 0.080 0.060 0.000 0.060 0.000 0.000 0.000 0.164 0.000 0.164 0.104 0.000 0.104
Telegraph 13168 5210 A03602/0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Telephone Calls 1 0 3 0.002 0.000 0.002 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 -0.002 0.000 -0.002
Vehicle Reg & 13168 5220 A03901 0.008 0.000 0.008 0.006 0.000 0.006 0.000 0.000 0.000 0.007 0.000 0.007 0.001 0.000 0.001
Insure 1 0 A03905 0.016 0.000 0.016 0.012 0.000 0.012 0.000 0.000 0.000 0.000 0.000 0.000 -0.012 0.000 -0.012
Office Stationery A03906 1.914 0.000 1.914 1.436 0.000 1.436 0.224 0.000 0.224 1.786 0.000 1.786 0.350 0.000 0.350
News Paper& 13168 5400 A03927 1.500 0.000 1.500 1.125 0.000 1.125 0.113 0.000 0.113 1.151 0.000 1.151 0.026 0.000 0.026
Books 1 0 A03927 0.900 0.000 0.900 0.675 0.000 0.675 0.055 0.000 0.055 0.520 0.000 0.520 -0.155 0.000 -0.155
Uniform 13168 5600 A03927 0.060 0.000 0.060 0.045 0.000 0.045 0.021 0.000 0.021 0.035 0.000 0.035 -0.010 0.000 -0.010
&Clothing 1 0 A03927 0.200 0.000 0.200 0.150 0.000 0.150 0.005 0.000 0.005 0.098 0.000 0.098 -0.052 0.000 -0.052
Medicle& Drugs 13168 5700 A03970
Re-Imbursment 1 0
Dite 13168 5980
A.R.M.E 1 8
Others 13168 5980
1 8
13168 5981
1 0
13168 5981
1 1
13168 5990
1 0
Total:- 4.882 0.000 4.882 3.662 0.000 3.662 0.428 0.000 0.428 3.875 0.000 3.875 0.021 0.000 0.0214
4
ii Purchase of
Physical Assets 13168 1200 A09601 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Plants& 1 0 A09701 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Machinery 13168 1300 A09802 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Furniture & 1 0
Fixture 13168 1900
Others 1 0
 Total:- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
iii REPAIR &
MAINTENANCE A13
Transport 13168 4100 A13001 0.090 0.000 0.090 0.068 0.000 0.068 0.000 0.000 0.000 0.052 0.000 0.052 -0.015 0.000 -0.015
Machinery & 1 0 A13101 0.058 0.000 0.058 0.044 0.000 0.044 0.000 0.000 0.000 0.020 0.000 0.020 -0.024 0.000 -0.024
Equipt 13168 4200 A13201 0.004 0.000 0.004 0.003 0.000 0.003 0.000 0.000 0.000 0.000 0.000 0.000 -0.003 0.000 -0.003
Furniture& 1 0 A13701 0.020 0.000 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.000 0.000 0.000 -0.015 0.000 -0.015
Fixture 13168 4300
I.T Hardware 1 0
13168
1
Total-11 0.172 0.000 0.172 0.129 0.000 0.129 0.000 0.000 0.000 0.072 0.000 0.072 -0.057 0.000 -0.057
Total Medical 20.77 0.000 20.77 15.57 0.000 15.57 1.619 0.000 1.619 16.41 0.000 16.41 0.836 0.000 0.836
2 2 9 9 5 5

Sr. Head of Account Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cas Stor Total Cas Store Total Cas Store Total Cash Stores Total Cash Sto Tot
 h es h s h s res al
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
3 Police-69
Pay of Officers 1316 011 A01101- 0.620 0.00 0.620 0.465 0.000 0.465 0.037 0.000 0.037 0.405 0.000 0.405 -0.060 0.00 -
Pay of Staff 91 00 50 60.00 0 60.000 45.00 0.000 45.00 5.365 0.000 5.365 53.267 0.000 53.26 8.267 0 0.06
Allowances 1316 012 A01151- 0 0.00 51.500 0 0.000 0 5.259 0.000 5.259 52.173 0.000 7 13.54 0.00 0
91 00 70 51.50 0 38.62 38.62 52.17 8 0 8.26
1316 020 A012 0 0.00 5 5 3 0.00 7
91 00 0 0 13.5
48
Total 112.1 0.00 112.120 84.09 0.000 84.09 10.66 0.000 10.66 105.844 0.000 105.8 21.75 0.00 21.7
20 0 0 0 0 0 44 4 0 54
iii OPRERATING
EXPENSES A03
TA/DA 1316 511 A03805 11.00 0.00 11.000 8.250 0.000 8.250 1.359 0.000 1.359 6.857 0.000 6.857 -1.393 0.00 -
POL 91 00 A03807 0 0 0.550 0.413 0.000 0.413 0.087 0.000 0.087 0.400 0.000 0.400 -0.012 0 1.39
Postage & Telegraph 1316 513 A03201 0.550 0.00 0.003 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 -0.012 0.00 3
Telephone Calls 91 00 A03202 0.003 0 0.100 0.233 0.000 0.233 0.017 0.000 0.017 0.181 0.000 0.181 -0.052 0 -
Vehicle Reg & Insure 1316 521 A03603 0.100 0.00 0.004 0.075 0.000 0.075 0.006 0.000 0.006 0.051 0.000 0.051 -0.024 0.00 0.01
Office Stationery 91 00 A03901 0.004 0 0.000 0.003 0.000 0.003 0.001 0.000 0.001 0.004 0.000 0.004 0.001 0 2
News Paper& Books 1316 522 A03905 0.00 0.015 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 -
Uniform &Liveries 91 00 A03906 0.015 0 0.000 0.011 0.000 0.011 0.013 0.000 0.013 0.013 0.000 0.013 0.001 0 0.01
Training Charges 1316 580 A03915 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 2
Publicity & 92 00 A03907 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
Advertisement 1316 540 A06103 0.00 0.030 0.023 0.000 0.023 0.020 0.000 0.020 0.030 0.000 0.030 0.007 0.00 0.05
C/R Meritorious 91 00 A03914 0.030 0 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.010 0.000 0.010 -0.005 0 2
Services 1316 560 A03970 0.020 0.00 0.070 0.053 0.000 0.053 0.002 0.000 0.002 0.026 0.000 0.026 -0.027 0.00 -
SS Fund 91 00 0.070 0 0 0.02
Others 1316 570 0.00 0.00 4
91 00 0 0 0.00
1316 598 0.00 0.00 1
92 08 0 0 0.00
1316 598 0.00 0.00 0
92 08 0 0 0.00
1316 598 0.00 0.00 1
92 10 0 0 0.00
1316 598 0.00 0.00 0
93 11 0 0 0.00
1316 599 0.00 0.00 0
91 00 0 0 0.00
7
-
0.00
5
-
0.02
7
Total:- 12.10 0.00 12.102 9.077 0.000 9.077 1.504 0.000 1.504 7.571 0.000 7.571 -1.506 0.00 -
2 0 0 1.50
6
Purchase of Physical
Assets 1316 120 A09601 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
Machinery & Equip 91 00 A09701 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 0
Furniture & Fixture 1316 130 A09201- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
 I.T Hardware 91 00 03 0 0 0
0.00 0.00 0.00
0 0 0
Total:- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
ii REPAIR &
MAINTENANCE A13
Transport 1316 410 A13001 0.140 0.00 0.140 0.105 0.000 0.105 0.031 0.000 0.031 0.082 0.000 0.082 -0.023 0.00 -
Machinery & Equipt 91 00 A13101 0.150 0 0.150 0.113 0.000 0.113 0.000 0.000 0.000 0.032 0.000 0.032 -0.081 0 0.02
Furniture& Fixture 1316 420 A13201 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 3
Building& Structure 91 00 A13701 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
I.T Hardware 1316 430 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.08
Imp .Service 91 00 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.002 0.000 0.002 0.002 0 1
Building 1316 441 0.00 0.00 0.00
91 00 0 0 0
1316 0.00 0.00 0.00
91 599 0 0 0
1316 00 0.00 0.00 0.00
91 0 0 0
0.00
2
Total-11 0.290 0.00 0.290 0.218 0.000 0.218 0.031 0.000 0.031 0.015 0.000 0.015 -0.103 0.00 -
0 0 0.10
3
Grants/ Writeoff.Loans A05 0.00 0.000 0.000 0.000 0.00
&Adv 0 0
Domestic Grant A052 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
Financial Assistance A05216 1.500 0.00 1.500 1.125 0.000 1.125 0.300 0.000 0.300 1.500 0.000 1.500 0.375 0.00 0.37
to the Families of 0 0 5
Deceased Gov.
Govt.Servent A03 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00
Writeoff. Loans A05301 0 0
&Adv
Total Police 126.0 0.00 126.012 94050 0.000 94.50 12.49 0.000 12.49 115.030 0.000 115.0 20.52 0.00 20.5
12 0 9 9 5 5 30 1 0 21
Total General 163.0 0.01 163.062 122.2 0.012 122.3 15.84 0.012 15.84 149.656 0.012 149.6 27.36 0.01 27.3
62 6 97 09 0 0 56 0 2 60
Dept.

Sr. Head of Account Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cas Stor Total Cas Store Total Cas Store Total Cash Stores Total Cash Sto Tot
h es h s h s res al
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
3 Police-69
Pay of Officers 1316 011 A01101- 0.620 0.00 0.620 0.465 0.000 0.465 0.037 0.000 0.037 0.405 0.000 0.405 -0.060 0.00 -
Pay of Staff 91 00 50 60.00 0 60.000 45.00 0.000 45.00 5.365 0.000 5.365 53.267 0.000 53.26 8.267 0 0.06
Allowances 1316 012 A01151- 0 0.00 51.500 0 0.000 0 5.259 0.000 5.259 52.173 0.000 7 13.54 0.00 0
91 00 70 51.50 0 38.62 38.62 52.17 8 0 8.26
1316 020 A012 0 0.00 5 5 3 0.00 7
91 00 0 0 13.5
48
Total 112.1 0.00 112.120 84.09 0.000 84.09 10.66 0.000 10.66 105.844 0.000 105.8 21.75 0.00 21.7
20 0 0 0 0 0 44 4 0 54
iii OPRERATING
EXPENSES A03
TA/DA 1316 511 A03805 11.00 0.00 11.000 8.250 0.000 8.250 1.359 0.000 1.359 6.857 0.000 6.857 -1.393 0.00 -
POL 91 00 A03807 0 0 0.550 0.413 0.000 0.413 0.087 0.000 0.087 0.400 0.000 0.400 -0.012 0 1.39
Postage & Telegraph 1316 513 A03201 0.550 0.00 0.003 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 -0.012 0.00 3
Telephone Calls 91 00 A03202 0.003 0 0.100 0.233 0.000 0.233 0.017 0.000 0.017 0.181 0.000 0.181 -0.052 0 -
Vehicle Reg & Insure 1316 521 A03603 0.100 0.00 0.004 0.075 0.000 0.075 0.006 0.000 0.006 0.051 0.000 0.051 -0.024 0.00 0.01
Office Stationery 91 00 A03901 0.004 0 0.000 0.003 0.000 0.003 0.001 0.000 0.001 0.004 0.000 0.004 0.001 0 2
News Paper& Books 1316 522 A03905 0.00 0.015 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 -
Uniform &Liveries 91 00 A03906 0.015 0 0.000 0.011 0.000 0.011 0.013 0.000 0.013 0.013 0.000 0.013 0.001 0 0.01
Training Charges 1316 580 A03915 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 2
Publicity & 92 00 A03907 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
Advertisement 1316 540 A06103 0.00 0.030 0.023 0.000 0.023 0.020 0.000 0.020 0.030 0.000 0.030 0.007 0.00 0.05
C/R Meritorious 91 00 A03914 0.030 0 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.010 0.000 0.010 -0.005 0 2
Services 1316 560 A03970 0.020 0.00 0.070 0.053 0.000 0.053 0.002 0.000 0.002 0.026 0.000 0.026 -0.027 0.00 -
SS Fund 91 00 0.070 0 0 0.02
Others 1316 570 0.00 0.00 4
91 00 0 0 0.00
1316 598 0.00 0.00 1
92 08 0 0 0.00
1316 598 0.00 0.00 0
92 08 0 0 0.00
1316 598 0.00 0.00 1
92 10 0 0 0.00
1316 598 0.00 0.00 0
93 11 0 0 0.00
1316 599 0.00 0.00 0
91 00 0 0 0.00
7
-
0.00
5
-
0.02
7
Total:- 12.10 0.00 12.102 9.077 0.000 9.077 1.504 0.000 1.504 7.571 0.000 7.571 -1.506 0.00 -
2 0 0 1.50
6
Purchase of Physical
Assets 1316 120 A09601 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
Machinery & Equip 91 00 A09701 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 0
Furniture & Fixture 1316 130 A09201- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
I.T Hardware 91 00 03 0 0 0
 0.00 0.00 0.00
0 0 0
Total:- 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
ii REPAIR &
MAINTENANCE A13
Transport 1316 410 A13001 0.140 0.00 0.140 0.105 0.000 0.105 0.031 0.000 0.031 0.082 0.000 0.082 -0.023 0.00 -
Machinery & Equipt 91 00 A13101 0.150 0 0.150 0.113 0.000 0.113 0.000 0.000 0.000 0.032 0.000 0.032 -0.081 0 0.02
Furniture& Fixture 1316 420 A13201 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 3
Building& Structure 91 00 A13701 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0 -
I.T Hardware 1316 430 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.08
Imp .Service 91 00 0.000 0 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.002 0.000 0.002 0.002 0 1
Building 1316 441 0.00 0.00 0.00
91 00 0 0 0
1316 0.00 0.00 0.00
91 599 0 0 0
1316 00 0.00 0.00 0.00
91 0 0 0
0.00
2
Total-11 0.290 0.00 0.290 0.218 0.000 0.218 0.031 0.000 0.031 0.015 0.000 0.015 -0.103 0.00 -
0 0 0.10
3
Grants/ Writeoff.Loans A05 0.00 0.000 0.000 0.000 0.00
&Adv 0 0
Domestic Grant A052 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00
0 0 0
Financial Assistance A05216 1.500 0.00 1.500 1.125 0.000 1.125 0.300 0.000 0.300 1.500 0.000 1.500 0.375 0.00 0.37
to the Families of 0 0 5
Deceased Gov.
Govt.Servent A03 0.000 0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.00 0.00
Writeoff. Loans A05301 0 0
&Adv
Total Police 126.0 0.00 126.012 94050 0.000 94.50 12.49 0.000 12.49 115.030 0.000 115.0 20.52 0.00 20.5
12 0 9 9 5 5 30 1 0 21
Total General 163.0 0.01 163.062 122.2 0.012 122.3 15.84 0.012 15.84 149.656 0.012 149.6 27.36 0.01 27.3
62 6 97 09 0 0 56 0 2 60
Dept.
Sr. Head of Account Classification Budget Allotment Proportionate upto Expenditure for the Expenditure to the variation
No For 2009-2010 end month 03/2010 end of 03/2010
of 03/2010
Old COC NAM Cash Store Total Cash Store Total Cas Store Total Cash Stores Total Cas Store Total
s s h s h s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
C EXECUTIVE
DEPARTMENT
i Civil Engineering A01
Employee related 13111 0110 A01101- 2.030 0.000 2.030 1.523 0.000 1.523 0.161 0.000 0.161 1.646 0.000 1.646 0.124 0.000 0.124
exp. 1 0 50 19.89 0.000 19.89 14.91 0.000 14.91 1.468 0.000 1.468 14.57 0.000 14.57 - 0.000 -0.345
Pay of Officers 13111 0120 A01151- 0 0.000 0 8 0.000 8 1.046 0.000 1.046 3 0.000 3 0.345 0.000 2.613
Pay of Staff 1 0 70 10.46 10.46 7.845 7.845 10.45 10.45 2.613
Allowances 13111 0200 A012 0 0 8 8
ii 1 0
Total-1 32.38 0.000 32.38 24.84 0.000 24.84 2.675 0.000 2.675 26.67 0.000 26.67 2.393 0.000 2.393
0 0 5 5 8 8
OPERATING EXP. A03
TA/DA 13111 5110 A03805 1.500 0.000 1.500 1.125 0.000 1.125 0.356 0.000 0.356 1.432 0.000 1.432 0.307 0.000 0.307
1 0
Total Civil 33.88 0.000 33.88 25.41 0.000 25.41 3.031 0.000 3.031 28.10 0.000 28.10 2.699 0.000 2.699
0 0 0 0 9 9
Engineering(1+2)
2 Locomotive-31
Employee related A01
i 13111 0110 A01101- 1.180 1.180 0.885 0.000 0.885 0.042 0.000 0.042 0.610 0.000 0.610 - 0.000 -0.275
exp.
1 0 50 1.250 1.250 0.938 0.000 0.938 0.059 0.000 0.059 0.795 0.000 0.795 0.275 0.000 -0.143
Pay of Officers
13111 0120 A01151- 1.880 1.880 1.410 0.000 1.410 0.072 0.000 0.072 0.783 0.000 0.783 - 0.000 -0.627
Pay of Staff
1 0 70 0.143
Allowances
13111 0200 A012 -
1 0 0.627
ii 4.310 0.000 4.310 3.233 0.000 3.233 0.173 0.000 0.173 2.187 0.000 2.187 - 0.000 -1.045
Total-1
1.045
OPERATING EXP. A03
TA/DA 13111 5110 A03805 0.300 0.000 0.300 0.225 0.000 0.225 0.116 0.000 0.116 0.273 0.000 0.273 0.048 0.000 0.048
1 0
Total 4.610 0.000 4.610 3.458 0.000 3.458 0.289 0.000 0.289 2.460 0.000 2.460 0.998 0.000 0.998
Locomotive(1+2)
 3 Carriage-41
Employee related A01
i 13141 0110 A01101- 0.010 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.002 0.000 0.002 0.002 0.000 0.002
exp.
1 0 50 0.002 0.010 0.008 0.000 0.008 0.000 0.000 0.000 0.003 0.000 0.003 - 0.000 -0.005
Pay of Officers
13141 0120 A01151- 0.002 0.002 0.000 0.002 0.000 0.000 0.000 0.000 0.000 0.000 0.005 0.000 -0.002
Pay of Staff
1 0 70 -
Allowances
13141 0200 A012 0.002
ii 1 0
Total-1 0.012 0.000 0.012 0.009 0.000 0.009 0.000 0.000 0.000 0.005 0.000 0.005 - 0.000 -0.004
0.004
OPERATING EXP. A03
TA/DA 13141 5110 A03805 0.100 0.100 0.075 0.000 0.075 0.002 0.000 0.002 0.059 0.000 0.059 - 0.000 -0.016
1 0 0.016
Total Carriage 0.112 0.112 0.084 0.000 0.084 0.002 0.000 0.002 0.054 0.000 0.054 - 0.000 -0.020
0.020
(1+11)
3 Wagon-42
Employee related A01
i 13142 0110 A01101- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
exp.
1 0 50 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Pay of Officers
13142 0120 A01151- 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Pay of Staff
1 0 70
Allowances
13142 0200 A012
1 0
ii Total-1 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
OPERATING EXP. A03
TA/DA 13142 5110 A03805 0.020 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.000 0.000 0.000 - 0.000 -0.015
1 0 0.015
Total 0.020 0.020 0.015 0.000 0.015 0.000 0.000 0.000 0.000 0.000 0.000 - 0.000 -0.015
0.015
Wagon(1+11)
4 TrafficDepartment-
50 A01
i Employee related 13150 0110 A01101- 1.035 0.000 1.035 0.776 0.000 0.776 0.101 0.000 0.101 0.861 0.000 0.861 0.085 0.000 0.085
exp. 1 0 50 1.690 0.000 1.690 1.268 0.000 1.268 0.947 0.000 0.947 5.698 0.000 5.698 4.430 0.000 4.430
Pay of Officers 13150 0120 A01151- 1.380 0.000 1.380 1.035 0.000 1.035 1.144 0.000 1.144 5.750 12.3090.00 5.750 4.715 0.000 4.715
Pay of Staff 1 0 70 0
Allowance 13150 0200 A012
1 0
ii
Total-1 4.105 0.000 4.105 3.076 0.000 3.076 2.192 0.000 2.192 12.30 0.000 12.30 9.230 0.000 9.230
9 9
OPERATING EXP. A03 0.188 0.188 0.076 0.076 0.305 0.305 0.117 0.117
TA/DA 13150 5110 A03805 0.250 0.000 0.250 0.000 0.000 0.000 0.000
1 0
Total Traffic( 1+11) 4.355 0.000 4.355 3.266 0.000 3.266 2.271 0.000 2.271 12.61 0.000 12.61 9.347 0.000 9.347
4 4
Sr. Head of Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
N Account For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
o Old COC NAM Cash Store Total Cash Store Total Cash Store Total Cash Store Total Cash Store Total
s s s s s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
5 ELECTRICAL
DEPARTMENT-20
i Employee related A01
exp. 13120 0110 A01101- 0.500 0.500 0.375 0.000 0.375 0.061 0.000 0.061 0.757 0.000 0.757 0.382 0.000 0.382
Pay of Officers 1 0 50 5.690 5.690 4.268 0.000 4.268 0.505 0.000 0.505 4.556 0.000 4.556 0.288 0.000 0.288
Pay of Staff 13120 0120 A01151- 2.780 2.780 2.085 0.000 2.085 0.367 0.000 0.367 3.407 0.000 3.407 1.322 0.000 1.322
Allowances 1 0 70
13120 0200 A012
ii 1 0
Total-1 8.970 0.000 8.970 6.728 0.000 6.728 0.933 0.000 0.933 8.719 0.000 8.719 1.922 0.000 1.922

OPERATING A03 0.550 0.550

EXP. 13120 5110 A03805 0.000 0.413 0.000 0.413 0.701 0.000 0.701 1.070 0.000 1.070 0.658 0.000 0.658
TA/DA 1 0
Total 9.520 0.000 9.520 7.140 0.000 7.140 1.634 0.000 1.634 9.790 0.000 9.790 2.650 0.000 2.650
Electrical(1+2)
6 Signal
A01
i Department- 13112 0110 A01101- 0.630 0.000 0.630 0.473 0.000 0.473 0.032 0.000 0.032 0.419 0.000 0.419 -0.053 0.000 -0.053
12 1 0 50 9.500 0.000 9.500 7.125 0.000 7.125 0.632 0.000 0.632 6.750 0.000 6.750 -0.375 0.000 -0.375
Employee related 13112 0120 A01151- 4.400 0.000 4.400 3.300 0.000 3.300 0.470 0.000 0.470 4.336 0.000 4.336 1.036 0.000 1.036
exp. 1 0 70
Pay of Officers 13112 0200 A012
ii Pay of Staff 1 0
Allowances
Total-1 14.530 0.000 14.530 10.898 0.000 10.898 1.134 0.000 1.134 11.506 0.000 11.506 0.608 0.000 0.608
 OPERATING A03
EXP. 13112 5110 A03805 1.485 0.000 1.485 1.114 0.000 1.114 0.036 0.000 0.036 0.680 0.000 0.680 -0.434 0.000 -0.434
TA/DA 1 0
Total 16.015 0.000 16.015 12.011 0.000 12.011 1.169 0.000 1.169 12.185 0.000 12.185 0.174 0.000 0.174
Signal(1+2)
7 Telecom
Deparment-13 A01
i
Employee related 13113 0110 A01101- 0.780 0.000 0.780 0.585 0.000 0.585 0.029 0.000 0.029 0.507 0.000 0.507 -0.078 0.000 -0.078
exp. 1 0 50 6.747 0.000 6.747 5.060 0.000 5.060 0.615 0.000 0.615 5.153 0.000 5.153 0.093 0.000 0.093
Pay of Officers 13113 0120 A01151- 3.380 0.000 3.380 2.535 0.000 2.535 0.468 0.000 0.468 4.101 0.000 4.101 1.566 0.000 1.566
Pay of Staff 1 0 70
Allowances 13113 0200 A012
ii 1 0
Total-1 10.907 0.000 10.907 8.180 0.000 8.180 1.111 0.000 1.111 9.762 0.000 9.762 1.582 0.000 1.582
OPERATING A03
EXP. 13113 5110 A03805 1.030 0.000 1.030 0.773 0.000 0.773 0.609 0.000 0.609 1.016 0.000 1.016 0.243 0.000 0.243
TA/DA 1 0
Total Telecom 11.937 0.000 11.937 8.953 0.000 8.953 1.721 0.000 1.721 10.778 0.000 10.778 1.825 0.000 1.825
(1+11)
Total 80.449 80.449 60.337 60.337 10.11 10.11 75.999 75.999 15.66 0.000 15.662
6 6 2
Executive
Deppt.
Total 289.80 1.236 289.80 217.35 0.927 217.35 29.69 0.001 29.69 266.46 0.135 266.46 49.10 0.000 49.105
6 6 5 5 5 5 0 0 5
( A+B+C)
D Miscellaneous-
13176 5930 A01301-
70 1 0 02 0.300 0.000 0.300 0.225 0.000 0.225 0.000 0.000 0.000 0.000 0.000 0.000 -0.225 0.000 -0.225
Bank/Legal 5990 A03917 0.550 0.550 0.413 0.000 0.413 0.315 0.000 0.315 0.545 0.000 0.545 0.132 0.000 0.132
Fee 0 A03970 0.500 0.500 0.375 0.000 0.375 0.000 0.000 0.000 0.084 0.000 0.084 -0.291 0.000 -0.291
Law Charges 5800 0.000 0.000 0.000 0.027 0.000 0.027 -0.145 0.000 -0.145 -0.145 0.000 -0.145
0 1.790 1.790 1.343 0.000 1.343 0.587 0.000 0.587 0.587 0.000 0.587 -0.756 0.000 -0.756
Compensation 13175 A03907
Misc.Exp/Rent
1
Publicity &
5950
Advertisement
0

Total Misc 3.140 0.000 3.140 2.355 0.000 2.355 0.929 0.000 0.929 10.070 0.000 10.070 -1.285 0.000 -1.285
Misc.Advance 0.000 0.000 0.000 0.000 0.000 0.000 2.293 0.000 2.293 1.236 .0000 1.236 1.236 0.000 1.236
A08 0.000 0.000 0.000 0.000 1.641 0.000 1.641 -2.016 0.000 -2.016 -2.016 0.000 -2.016
Loans &
Advance
Grand Total 292.94 0.000 294.18 219.71 0.927 219.71 34.55 0.001 34.55 266.75 0.000 266.75 47.04 0.000 46.248
6 2 0 0 8 8 0 0 0
Genl.Admn
Sr. Head of Account Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
N For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
o Old COC NAM Cash Stores Total Cash Stores Total Cash Store Total Cash Stores Total Cash Store Total
s s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
B REPAIR &
MAINTENANCE
1
i Locomotive-31
Employee related A01
13131 0120 A01151- 44.290 0.000 44.290 33.218 0.000 33.218 3.492 0.000 3.492 35.395 0.000 35.395 2.178 0.000 2.178
exp.
2 0 70 38.105 0.000 38.105 28.613 0.000 28.613 3.727 0.000 3.727 38.524 0.000 38.524 9.912 0.000 9.912
Pay of Staff
13131 0200 A01201-
Allowances
2 0 99
iii Total-1 82.440 0.000 82.440 61.830 0.000 61.830 7.219 0.000 7.219 73.920 0.000 73.920 12.090 0.000 12.090
ii OPERATING EXP. A03
TA/DA 13131 5110 A03805 0.700 0.000 0.700 0.525 0.000 0.525 0.128 0.000 0.128 0.621 0.000 0.621 0.096 0.000 0.096
REPAIR & 2 0 A13
2 MAINTENANCE
Transport A13001 2.000 16.000 18.000 1.500 0.000 1.500 0.187 0.000 0.187 0.912 0.000 0.912 -0.588 0.000 -0.588
1
13131 4100
2 0
Total 85.140 16.000 101.140 63.855 0.000 63.855 7.534 0.000 7.534 75.453 0.000 75.453 11.598 0.000 11.598
iii Locomotive(1+11+111)
Carriage-41
Employee related A01
ii 13141 0120 A01151- 23.540 0.000 23.540 17.655 0.000 17.655 2.373 0.000 2.373 17.155 0.000 17.155 -0.500 0.000 -0.500
exp.
2 0 70 14.140 0.000 14.140 10.605 0.000 10.605 1.922 0.000 1.922 13.583 0.000 13.583 2.978 0.000 2.978
Pay of Staff
13141 0200 A01201-
Allowances
2 0 99
Total-1 37.680 0.000 37.680 28.260 0.000 28.260 4.295 0.000 4.295 30.738 0.000 30.738 2.478 0.000 2.478
OPERATING EXP. A03
TA/DA 13141 5110 A03805 0.700 0.000 0.700 0.525 0.000 0.525 0.020 0.000 0.020 0.194 0.000 0.194 -0.331 0.000 -0.331
REPAIR & 2 0 A13
MAINTENANCE
Transport A13001 0.700 23.000 23.700 0.525 0.000 0.525 0.075 0.0000 0.075 0.251 0.0000 0.251 -0.274 0.0000 -0.274
 13141 4100
2 0
Total Carriage 39.080 23.000 60.080 29.310 0.000 29.310 4.390 0.000 4.390 31.184 0.000 31.184 1.874 0.000 1.874
(1+11+111)
2 Wagon-42
1 Employee related
A01
exp.
13142 0120 A01151- 11.360 0.000 11.360 8.520 0.000 8.520 1.582 0.000 1.582 11.436 0.000 11.436 2.916 0.000 2.916
Pay of Officers
2 0 70 7.000 0.000 7.000 5.250 0.000 5.250 1.281 0.000 1.281 9.054 0.000 9.054 3.804 0.000 3.804
Pay of Staff
13142 0200 A01201-
Allowances
2 0 99
iii
Total-1 18.360 0.000 18.360 13.770 0.000 13.770 2.863 0.000 2.863 20.490 0.000 20.490 6.720 0.000 6.720
OPERATING EXP. A03
ii TA/DA 13131 5110 A03805 0.150 0.000 0.150 0.113 0.000 0.113 0.014 0.000 0.014 0.130 0.000 0.130 0.017 0.000 0.017
REPAIR & 2 0 A13
MAINTENANCE
Transport A13001 0.600 5.000 0.600 0.450 0.000 0.450 0.050 0.000 0.050 0.166 0.000 0.166 -0.284 0.000 -0.284
13131 4100
2 0
Total 5.000 14.333 0.000 14.333 2.927 0.000 2.927 20.786 0.000 20.786 6.454 0.000 6.454
Wagon(1+11+111)
3 P.Way
1 Engineering-11
Establishment Charges-
00000 A01
Pay of Staff 13131 0120 A01151- 235.25 0.000 235.250 176.43 0.000 176.43 28.76 0.000 28.763 216.108 0.000 216.10 39.670 0.000 39.670
Allowances 2 0 70 0 0.000 126.910 8 0.000 8 3 0.000 25.010 166.501 0.000 8 71.318 0.000 71.318
13131 0200 A01201- 126.91 95.183 95.183 25.01 166.50
2 0 99 0 0 1
ii Total-1 362.16 0.000 362.160 271.62 0.000 271.62 53.77 0.000 53.772 382.608 0.000 382.60 110.98 0.000 110.988
0 0 0 2 8 8
OPERATING EXP. A03
TA/DA 13131 5110 A03805 8.000 0.000 8.000 6.000 0.000 6.000 2.296 0.000 2.296 5.925 0.000 5.925 -0.075 0.000 -0.075
REPAIR & 2 0 A13
MAINTENANCE
Building & A13001
6.586 0.000 6.586 -0.164 -0.450 -0.164
Structure A13301- 9.000 0.600 9.600 6.750 0.450 6.750 1.973 0.000 1.973 2.056 0.000 2.056 -4.694 -0.525 -4.694
Service 13131 4410 02 2.500 0.700 9.700 6.750 0.525 7.275 0.242 0.000 0.242 0.543 0.000 0.543 -1.332 -2.070 -1.332
Residential 2 0 A13301- 2.760 5.260 1.875 2.070 3.945 0.328 0.000 0.328
Others 13131 4420 02
2 0 A13370
13131 4490
2 0
Total 20.500 4.060 24.560 15.375 3.045 18.420 2.542 0.000 2.542 9.185 0.000 9.185 -6.190 -3.045 -6.190
13131 4710 A13370 20.000 663.20 683.200 15.000 497.00 512.40 4.780 68.062 72.842 6.903 246.63 253.53 -8.097 -250.769 -
Track ( Others) 1.375
2 0 A13370 7.00 0 10.340 5.250 0 0 3.492 2.781 6.273 4.273 1 4 -0.977 258.866
Bridges( Others) 13131 4730 3.340 2.505 7.755 3.880 8.153 0.398
2 0
27.000 666.54 693.540 20.250 499.90 520.15 8.272 70.843 79.115 11.175 250.51 261.68 -0.975 -249.394 -
Total
0 5 5 1 7 258.468
417.66 670.60 1088.26 313.24 502.95 816.19 66.88 70.843 137.72 408.894 250.51 659.40 95.649 -252.439 -
Total P.Way &
0 0 0 5 0 5 2 5 . 1 5 156.790
Engg
Sr. Head of Account Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
No For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
Old COC NAM Cash Stores Total Cash Stores Total Cash Store Total Cash Stores Total Cash Stores Total
s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
4 Electrical Services-20

I Employee related A01

exp. 13120 0120 A01151- 32.175 0.000 32.175 24.131 0.000 24.131 2.438 0.000 2.438 25.184 0.000 25.184 1.053 0.000 1.053
Pay of Staff 2 0 70 17.610 0.000 17.610 17.610 0.000 13.208 1.977 0.000 1.977 19.968 0.000 19.968 6.760 0.000 6.760
Allowances 13120 0200 A01201-
III 2 0 99
Total-1 49.785 0.000 49.785 49.785 0.000 37.339 4.415 0.000 4.415 45.152 0.000 45.152 7.813 0.000 7.813
II OPERATING EXP. A03
TA/DA 13120 5110 A03805 2.900 0.000 2.900 2.175 0.000 2.175 0.276 0.000 0.276 1.757 0.000 1.757 -0.418 0.000 -0.418
REPAIR & 2 0 A13
MAINTENANCE 0.000
5 Machinery & A13001 3.00 8.000 11.00 2.250 8.000 8.250 0.056 0.318 0.878 1.748 4.953 6.341 -0.502 -1.407 -1.909
1 Equipment 13120 4200
2 0
Total 55.685 8.000 63.685 41.764 8.000 47.764 5.251 0.318 5.569 48.657 4.953 53.250 6.893 -1.407 5.486
Electrical(1+11+111)
III Equipment
Employee related A01
0120 A01151- 9.860 9.860 7.395 0.000 7.395 0.000 0.000 5.571 5.571 -1.824 -1.824
II exp.
0 70 4.320 4.320 3.240 0.000 3.240 0.000 0.000 3.864 3.864 0.624 0.624
Pay of Staff
0200 A01201-
Allowances
0 99
Total 14.180 0.000 14.180 10.635 0.000 10.635 0.000 0.000 0.000 9.434 0.000 9.434 -1.201 0.000 -1.201
 OPERATING EXP. A03
TA/DA 5110 A03805 0.100 0.000 0.100 0.075 0.000 0.075 0.000 0.000 0.000 0.000 0.000 0.000 -0.075 0.000 -0.075
REPAIR & 0 A13
MAINTENANCE
Machinery & A13001 0.050 6.000 6.050 0.038 4.500 4.538 0.000 0.041 0.041 0.000 0.691 0.691 -0.038 -3.809 -3.847
Equipment 4200
0
Total Equipment 14.330 6.000 20.330 10.748 4.500 15.248 0.000 0.041 0.041 9.434 0.691 10.125 -1.313 -3.809 -5.122
(1+11+111)
6 Signal -12
Employee related A01
1 13112 0120 A01151- 11.870 11.870 8.903 0.000 8.903 0.959 0.000 0.959 10.124 10.124 1.222 0.000 1.222
exp.
2 0 70 6.830 6.830 5.123 0.000 5.123 0.776 0.000 0.776 7.729 7.729 2.606 0.000 2.606
Pay of Staff
13112 0200 A01201-
Allowances
2 0 99
III Total-1 18.700 0.000 18.700 14.025 0.000 14.025 1.735 0.000 1.735 17.853 0.000 17.853 3.828 0.000 3.828
II OPERATING EXP. A03
TA/DA 13112 5110 A03805 2.100 0.000 2.100 1.575 0.000 1.575 0.052 0.000 0.052 1.741 0.000 1.741 0.166 0.000 0.166
REPAIR & 2 0 A13
MAINTENANCE
7 Lines & A13001 1.00 48.450 49.450 0.750 36.338 37.088 0.096 2.113 2.209 0.281 13.176 13.45 -0.469 -23.162 -23.631
I Wirless/Appratus 13112 4810 7
2 0
Total 21.800 48.450 70.250 16.350 36.338 52.688 2.333 2.113 4.446 19.874 13.176 33.050 3.524 -23.162 -19.637
Signal(1+11+111
III
)
Telecom -13
II Employee related A01
exp. 13112 0120 A01151- 4.615 0.000 4.615 3.461 0.000 3.461 0.189 0.000 0.189 2.457 0.000 2.457 -1.004 0.000 -1.004
Pay of Staff 2 0 70 2.610 0.000 2.610 1.958 0.000 1.958 0.182 0.000 0.182 1.950 0.000 1.950 -0.007 0.000 -0.007
Allowances 13112 0200 A01201-
2 0 99
Total-1 7.225 0.000 7.225 5.419 0.000 5.419 0.371 0.000 0.371 4.407 0.000 4.407 -1.011 0.000 -1.011
OPERATING EXP. A03
TA/DA 13112 5110 A03805 0.650 0.000 0.650 0.488 0.000 0.488 0.216 0.000 0.216 0.819 0.000 0.819 0.322 0.000 0.322
REPAIR & 2 0 A13
MAINTENANCE
Lines & A13001 1.000 2.650 3.650 0.750 1.998 2.738 0.269 0.169 0.439 0.459 1.210 1.669 -0.291 -0.777 -1.068
Wirless/Appratus 13112 4820
2 0
Total Telecom 8.875 2.650 11.525 6.656 1.998 8.644 0.857 0.169 1.026 5.686 1.210 6.896 -0.970 -0.777 -1.748
(1+11+111)
Grand Total Repair 661.68 779.70 1441.38 496.26 584.77 1081.03 90.17 78.142 168.31 619.96 302.18 922.14 123.70 - -
&Maint 0 0 0 0 5 5 4 6 8 1 9 8 282.59 158.886
4
Sr. Head of Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
No Account For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
Old COC NAM Cash Store Total Cash Store Total Cash Store Total Cash Store Total Cash Store Total
s s s s s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
C Operating
I Expenses
Power-31 A01
Employee 13131 0120 A01151- 31.458 0.000 31.458 23.594 0.000 23.594 2.848 0.000 2.848 28.783 0.000 28.783 5.190 0.000 5.190
related exp. 3 0 70 38.790 0.000 38.790 29.093 0.000 29.093 4.102 0.000 4.102 37.922 0.000 37.922 80829 0.000 80829
Pay of Staff 13131 0200 A01201-
Allowances 3 0 99
II Total-1 70.248 0.000 70.248 52.686 0.000 52.686 6.950 0.000 6.950 66.705 0.000 66.705 14.01 0.000 14.019
9
2 OPERATING A03
I EXP. 13131 5110 A03805 0.300 0.000 0.300 0.225 0.000 0.225 0.070 0.000 0.070 0.085 0.000 0.085 -0.140 0.000 -0.140
TA/DA 3 0
Total 70.548 0.000 70.548 52.911 0.000 52.911 7.020 0.000 7.020 66.790 0.000 66.790 13.87 0.000 13.879
9
Power(1+11)
Carriage-41
II A01
Employee
13141 0120 A01151- 10.360 0.000 10.360 7.770 0.000 7.770 0.207 0.000 0.207 7.876 0.000 7.876 0.106 0.000 0.106
related exp.
3 0 70 7.898 0.000 7.898 5.924 0.000 5.924 0.170 0.000 0.170 6.554 0.000 6.554 0.631 0.000 0.631
Pay of Staff
13141 0200 A01201-
2 Allowances
3 0 99
I Total-1 18.258 0.000 18.258 13.694 0.000 13.694 0.377 0.000 0.377 14.430 0.000 14.430 0.736 0.000 0.736
OPERATING A03
 EXP. 13141 5110 A03805 0.200 0.000 0.200 0.150 0.000 0.150 0.132 0.000
TA/DA 3 0
II
Total 18.458 0.000 18.458 13.844 0.000 13.844 0.509 0.000 0.509 14.698 0.000 14.698 0.855 0.000 0.855
Carriage
(1+11)
Wagon-42
Employee A01
13142 0120 A01151- 6.770 0.000 6.770 5.078 0.000 5.078 0.138 0.000 0.138 5.250 0.000 5.250 0.173 0.000 0.173
related exp.
3 0 70 4.888 0.000 4.888 3.666 0.000 3.666 0.113 0.000 0.113 4.370 0.000 4.370 0.704 0.000 0.704
Pay of Staff
13142 0200 A01201-
Allowances
3 0 99
Total-1 11.658 0.000 11.658 8.744 0.000 8.744 0.251 0.000 0.251 9.620 0.000 9.620 0.876 0.000 0.876
OPERATING A03
EXP. 13142 5110 A03805 0.140 0.000 0.140 0.105 0.000 0.105 0.088 0.000 0.088 0.178 0.000 0.178 0.073 0.000 0.073
TA/DA 3 0
Total 11.568 0.000 11.568 8.849 0.000 8.849 0.339 0.000 0.339 9.798 0.000 9.798 0.950 0.000 0.950
Wagon(1+11)
3 Traffic-50
Employee A01
I 13150 0120 A01151- 231.68 0.000 231.68 173.76 0.000 173.76 17.39 0.000 17.39 179.50 0.000 179.50 5.749 0.000 5.749
related exp.
3 0 70 1 0.000 1 1 0.000 1 3 0.000 3 9 0.000 9 31.21 0.000 31.217
Pay of Staff
13150 0200 A01201- 174.72 174.72 131.04 131.04 15.76 15.76 162.25 162.25 7
Allowance
3 0 99 0 0 0 0 4 4 7 7
304.80 304.80
II 1 1
Total-1 406.40 0.000 406.40 0.000 33.15 0.000 33.15 341.76 0.000 341.76 36.96 0.000 36.965
1 1 7 7 6 6 5
OPERATING A03
EXP. 13150 5110 A03805 4.800 0.000 4.800 3.600 0.000 3.600 0.982 0.000 0.982 4.026 0.000 4.026 0.426 0.000 0.426
TA/DA 3 0
Total Traffic( 411.20 0.000 411.20 308.40 0.000 308.40 34.13 0.000 34.13 345.79 0.000 345.79 37.39 0.000 37.392
1 1 1 1 9 9 2 2 2
1+11)
Total 512.00 0.000 512.00 384.00 0.000 384.00 42.00 0.000 42.00 437.07 0.000 437.07 53.07 0.000 53.075
5 5 4 4 7 7 9 9 5
( 1+2+3)
Sr. Head of Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
N Account For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
o Old COC NAM Cash Stores Total Cash Stores Total Cash Store Total Cash Stores Total Cash Stores Total
s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
a OPERATING A03
PTHER
THAN
STAFF AND
FULE
OPERATING 5700 A03906 0.400 2.600 3.000 0.300 1.950 2.250 0.000 0.000 0.000 0.000 0.000 0.000 -0.300 -1.950 -2.250
EXPENSES 0 A03970 7.000 15.000 22.000 5.250 11.250 16.500 0.623 1.995 2.618 6.654 12.089 18.743 1.404 0.839 2.243
Clothing & 5990 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Store 0 A03970 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Uniform & 5960
clothing 0
b Others 5990
Handling & 0
Collection
c Charges
Others
Total 7.400 17.600 5.550 13.200 18.750 0.623 1.995 2.168 6.654 12.089 18.743 1.104 -1.111 -0.007
Clothing
& Stores
Stationary
Forms & 5400 A03901 0.020 0.250 0.270 0.015 0.188 0.203 0.000 0.000 0.000
Tickets 0
Office
Stationery 13120 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Electrical 3 5120 A03301 2.500 2.500 1.875 0.000 1.875 0.126 0.000 0.126
Genl. 13120 0 A03302 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Comn. 3 5310 A03303 80.500 80.500 60.375 0.000 60.375 8.092 0.000 8.092
Services 13120 0 A03330 0.000 0.000 0.000 0.000 -1.269 0.000 -1.269
Freight 3 5320 A03970 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Gas 13120 0
Water 3 5330
Charges 13120 0
Electricity 3 5333
Electricity 13120 0
( Credit) 3 5990
Others 0
Charges
Total’C’ 83.000 0.000 83.000 62.250 0.000 62.250 6.950 0.000 6.950 41.939 0.000 41.939 -20.311 0.000 -
20.311
Total 90.420 17.850 108.270 67.815 13.388 81.203 7.573 1.995 9.567 48.593 12.089 60.682 -19.222 -1.299 -
20.520
A+B+C
Total 602.425 17.850 620.275 541.819 13.388 465.206 49.580 1.995 51.574 485.672 12.089 497.761 33.854 -1.299 32.555
Operating
Exp.
Total 1557.05 798.78 2355.83 1167.78 599.09 1766.87 174.31 80.138 254.45 1372.39 314.40 1686.79 - - -
Ordinary 1 6 7 8 0 8 2 0 0 5 5 284.68 284.68 80.083
Working 4 4
Exp.
Sr. Head of Classification Budget Allotment Proportionate upto end Expenditure for the Expenditure to the variation
No Account For 2009-2010 of 03/2010 month 03/2010 end of 03/2010
Old COC NAM Cash Store Total Cash Store Total Cash Store Total Cash Store Total Cash Store Total
s s s s s
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
D Other
Revenue
Exp.4
Health &
Welfare 13168 0120 A01151- 7.930 0.000 7.930 5.948 0.000 5.948 0.230 0..000 0.230 5.296 0..000 5.296 -0.651 0..000 -0.651
Employee 1 0 70 4.730 0.000 4.730 3.548 0.000 3.548 0.194 0.000 0.194 3.911 0.000 3.911 0.364 0.000 0.364
13168 0200 A012
related exp.
1 0
Pay of Staff
Allowance
Total-1 12.660 0.000 12.660 9.495 0.000 9.495 0.423 0.000 0.423 9.208 0.000 9.208 -0.287 0.000 -0.287
OPERATING A03
EXPENSES 13168 5110 A03805 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
TA/DA 1 0 A03901 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Office Stationery 13168 5400 A03906 0.000 0.030 0.000 0.000 0.023 0.023 0.000 0.000 0.000 0.000 0.000 0.000 0.000 -0.023 0.000
Uniform & 1 0 A03919 1.300 0.000 1.300 0.975 0.000 0.975 0.297 0.000 0.297 1.233 0.000 0.123 0.258 0.000 0.258
Clothing 13168 5700 A03970 0.200 0.020 0.200 0.150 0.015 0.165 0.042 0.000 0.042 0.171 0.000 0.171 0.021 -0.015 0.021
Payment to others 1 0
Others 13168 5960
1 0
13168 5990
1 0
Total Comm. & 1.500 0.050 1.500 1.125 0.038 0.163 0.339 0.000 0.339 1.404 0.000 1.404 0.279 -0.038 0.279
Services
Physical 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
13168 5990 A09170 0.000
Assets 1 0
Others
Total Health 14.160 0.050 14.210 0.038 10.658 0.762 0.000 0.762 10.612 0.000 10.612 -0.008 -0.038 -0.046
10.620
& Welfare
Foreign In A03986 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Land Training
Other 13168 5990 A03970 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
1 0
Training Exp
I Education
Facilities-86 A01
Employee 13186 0110 A01151- 0.450 0.000 0.450 0.338 0.000 0.338 0.000 0.000 0.000 0.000 0.000 0.000 -0.338 0.000 -0.338
1 0 70 6.000 0.000 6.000 4.500 0.000 4.500 0.207 0.000 0.207 2.141 0.000 2.141 -2.359 0.000 -2.359
related exp.
13186 0120 A01201- 0.950 0.000 0.950 0.713 0.000 0.713 0.135 0.000 0.135 1.346 0.000 1.346 0.633 0.000 0.633
Pay of Officers
1 0 99
Pay of Staff
13186 0200 A012
IV Allowances
1 0
Total-1 7.400 0.000 7.400 5.550 0.000 5.550 0.342 0.000 0.342 3.487 0.000 3.487 -2.063 0.000 -2.063
OPRERATING
EXPENSES A03
TA/DA 13186 5110 A03805 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
POL 1 0 A03807 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Postage & 13186 5130 A03201 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Telegraph 1 0 A03202 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Telephone Calls 13186 5210 A03901 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Office Stationery 1 0 A03905 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
News Paper& 13186 5220 A03906 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
II Books 1 0 A03970 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Uniform 13186 5400
&Liveries 1 0
III Others 13186 5600
1 0
 SUGGESTIONS AND RECOMMENDATIONS:

After the analysis of the accounting system of Pakistan Railway, we have come to know that the
accounting system of railway is very strong, and according to our knowledge if the rules follow by the
officers and the employees regarding the accounting system of railway then there is not any other better
accounting system than railway. The government should adopt the certain security measures regarding the
railway department.
Train accidents which are causing the heavy losses for Pakistan Railway, the Government should prevent
this by proper look after the Railway tracks. The government should overcome the problems regarding the
unproductive expenditures and making the proper system of revenue allocation. They should adopt the
measures on any incidence occur so the assets of the railway can save properly. Moreover the murder of
Benazeer Bhutto is the main cause of loss to Pak Railway which was 12.5 billion