Sie sind auf Seite 1von 2

ALLOCATION OF EXPENDITURE

CAPITAL
Source: Loan from General Revenues on which dividend is payable.

Capital bears:
1. The cost of land taken up permanently.
2. Land required for acquisition of materials by quarrying, mining, boring or other operations.
3. First cost of construction and equipment viz. (a) New lines including strategic lines,
whether remunerative or unremunerative and (b) New production units.
4. Cost of maintaining a section of the line not opened for working.
5. Cost of residential quarters of all types.

DRF
Source: Appropriation from Revenues and Interest on Balances.

DRF bears:
1. The cost of replacements and renewals including the cost of dismantling, handling and
shifting.
2. Renewals including casual renewal of rails, sleepers and fastening, such as fish plates, fish
bolts, spikes, points and crossings, tongue rails.
3. Wholesale renewals or strengthening of bridges and girders.
4. Renewals of Boilers.
5. Renewal of equipments including inflationary elements of an asset if the original cost is at
debit of Capital, DF or OLWR.

DEVELOPMENT FUND
Source: Appropriation from Surplus and interest on balances and loan from General
Revenues.

DF-I Passenger and other Railway Users Amenities works.

Bears

1. The cost of Passenger and other Railway users amenities works including
addition/replacement of existing works(e.g. water supply for passengers, refreshment
rooms, vendor stalls, provision of toilets, shades, bathing facilities, flag stations as a
passenger facility, FOBs, Train indicators, cover over goods platform.

DF-II Labour Welfare Works

1. Bears the cost of all staff welfare works, including addition to existing works viz. New
hospitals, schools, institutes, recreation rooms, rest houses, sports ground, health and
welfare services, sanitation in colonies.

DF-III Unremunerative works for improvement for operational efficiency.

Bears
1. The cost of all unremunerative operating improvements (works needed for keeping
operational methods up to the latest requirements.
2. Improvement of water supply at stations for loco traffic purpose.
3. Removal of infringements.
4. Regrading permanent way and improving curves.
5. Converting dead end sidings into through loops and provision of additional loops at
stations.
6. Electric lighting of sheds and stations, whether new works or improvements to existing
ones.
7. Provision of colour light signals in replacement of semaphores and bringing signaling and
interlocking up to the latest standards.
8. Provision of guardrails on major bridges with through and deck spans.
9. Telecommunication works and wireless stations.
10. Schemes for remodeling of station yards, workshops, sheds, stores depots and store yards.
11. Improvements, extensions and additions to office buildings.

DF-IV Safety Works


Bears the cost of safety works as
1. Automatic Warning System.
2. Track circuiting or axle counters.
3. Provision of lifting barriers at level crossings.
4. Interlocking of level crossing gates with signals.
5. ROB/FUB across yards.
6. Raising, extending, widening, surfacing, covering or other improvements on platforms at
stations.
7. Provision of telephones, warning bells at level crossings.

OPEN LINE WORK REVENUE (OLWR)


Source: Revenue surplus.
Bears:
1. The cost of works, other than those relating to amenities for passengers and other Rly
users and works allocable to accident compensating, safety and passenger amenity fund,
whether new, additions, improvements or replacements and renewals.

CAPITAL FUND
Source: Revenue surplus after appropriation to DF.

1.This has come into force from 1992-93. Capital Fund is credited for financing capital works.
Expenditure out of the capital Fund will be charged to capital in the same way as the
expenditure out of budgetary support.

Note: No appropriation to this fund has been made in the budget during the financial year
2001-02.

SAFETY FUND
SOURCE: Part expenditure to be met from DF and part expenditure from Safety Fund.

Works of the nature of Road Over Bridges and Road Safety Works(Plan Heads 29 & 30)

SPECIAL RAILWAY SAFETY FUND(SRSF)


Source: Surcharge levied on Passenger Fare to be pooled and is a non-lapsable fund for a
period of five years.
Bears Track Renewal Works, Bridge Works, S&T Works and Machinery and Plants viz. Plan
Heads 31,32,33 and 41 respectively.

Das könnte Ihnen auch gefallen