Results - Appendix 3 IREM exam declared

 Results of Appendix 3 IREM examination declared

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Results for Appendix 3 exam

Deposit Works

Deposit Works

(chapter 18 of Engineering Code)

Ø  Definition – The works which are executed by Railways for other Govt depts, private firms or individuals.  So the cost is met from non-railway sources.

Ø  Examples of Deposit Works  -  1) Level Crossing required by the canal dept 10 years after the opening of line 2) culvert required by the Irrigation dept or a private individual 3) Electric/telephone wires required to be laid by Electric supply co or Telephone company over or under Railway line.

Ø  The concerned Dept/private firm/individual should approach the Railways for work executed duly furnishing a rough sketch of the work & other relevant particulars.

Ø  If agreed to execute such Deposit works by Railways:-

1.   Other Govt Depts – should accept the charges leviable to meet the cost of plans and estimates of the required works.

2.   Private parties – should deposit the charges leviable to meet the cost of plans and estimates of the required works with the Railways.

Ø  The detailed estimates should be prepared and got accepted by the applicants only after deposit the requisite cost of the estimates with the Railways.

Ø  As and when excess is anticipated, the same should be intimated to the concerned parties and got acceptance/deposit the excess charges as the case may be. 

Ø  Departmental Charges : These charges should be levied to cover the cost of tools & plant and of establishment supervision.  These charges levied at 12.5% on the total cost of the Deposit work (wages & material) include the cost of land.

Ø  Booking of expenditure: The amount deposited by the private parties should be credited to the “Deposit Misc” and the expenditure incurred on the said Deposit works should be charged/debited to the same Head “Deposit Misc”.

Ø  A separate register of Works should be maintained for all Deposit works in a Division.  Separate account should be kept for each Deposit work in that Register.  The postings in this Register should be totaled up and reconciled with the General Books monthly.  In case of works undertaken for other govt depts., suitable remarks as to the amounts adjusted monthly should be given in the register.  In case of private parties, the amount should be reconciled with the “Deposit Misc” head monthly and a certificate of reconciliation recorded in the register.

Ø  As and when the anticipated expenditure exceeds sanctioned estimate or sanctioned allotment of deposit made, the Executive Engineer should prepare the Revised Estimate and get sanctioned by the competent authority.

Ø  Completion:  on the completion, an intimation of the date of completion should be sent to the Accounts officer. Completion report in Form E1706 should be prepared showing the variations of actual expenditure with the sanctioned estimate and furnished to the party for whom the work was executed. Unexpended balance lying at the credit of “Deposit Misc” should be refunded to the party.

Ø  Model of “Deposit Misc” Suspense head. The balance of this Head always Credit balance.

                                 Deposit Misc A/c

Debit			Credit
Date	Particulars	Amt(Rs)	Date	Particulars	Amt(Rs)
10.01.2017	Works executed	80,000	01.01.2017	Cash deposited for executing the work	1,00,000
31.01.2017	Refund of unexpended amount	20,000
	Total	1,00,000	Total		1,00,000

 Maintenance:  All Deposit works in Railway premises should be maintained by the Railway administration at the cost of parties who applied for them.  Such maintenance charges should be recovered as follows.

(1) either a fixed percentage of the works, the rate being fixed by the General Manager.

(2) or actual expenditure (including departmental charges).

Ø  The Accounts Officer is responsible for recovery of Maintenance & other charges.

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Model SOP - Uniform to all Zonal Railways

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Model SOP - Oct 2017

REFORMS NEEDED FOR APPENDIX 3 (IREM) EXAM

REFORMS NEEDED FOR APPENDIX 3 (IREM) EXAM

v It's time to initiate the reforms by revisiting the structure, syllabus, pattern of the Appendix 3 (IREM) examination to suit the changing trends.

v The existing examination pattern, i.e., consisting of six papers (descriptive nature) is  archaic.  It should be replaced by the two Stages like prelims and Mains in Civil Services exams, JEE, NEET or other competitive exams.

v The Preliminary exam should consists of multiple choice questions.  It will be easy to conduct and as well as test the basic knowledge of candidates, before allowing them to appear in Mains examination. Tests on English skills, Reasoning skills, computer skills should be included apart from General Rules & Procedures (covering all subjects) for selection of talented supervisors in Accounts Dept.

v The preliminary examination should be conducted online.  Thereby time and expenditure will be saved with good transparency.

v  Removal of "With Books" Examination, because it has not served its purpose.  Instead, it creates confusion in the minds of candidates about carrying long list of carrying the codes and manuals.

Existing Papers	Proposed Papers
1. General Rules & Procedures – GRP	1. GRP –proposed to held in multiple choice format instead of descriptive in Prelims stage
2. Advanced Book Keeping	2. Continued
3. Optional one (with Books)	3. To be deleted
4. Optional One (without Books)	4. Continued
5. Optional Two (with Books)	5. To be deleted
6. Optional Two (Without Books)	6. Continued

OVERALL

Existing	Proposed
Six Descriptive papers	One multiple choice Paper and Three Descriptive papers

v Lot of advantages to the Administration, if adopted the pattern as two stages instead of single stage (6 Descriptive papers)

v Example : If 2000 candidates are appearing for Appendix -3 exam, the savings to the Administration is as follows.

Existing pattern	Proposed pattern	Savings
Evaluation of 12,000 answer papers i.e., 2000 x 6 (Descriptive)	Evaluation of 3,000 answer papers i.e., 1000 x 3 (descriptive) –subject to filtration of 50 % candidates only in prelims exam (multiple choice questions)	Almost 3/4th savings - evaluation of 9,000 answer papers (descriptive)

v Like other recruiting agencies i.e., UPSC, SSC, Time Table of Appendix-3 examination to be announced in the beginning of each calendar year.  It will enable the candidates to plan their preparedness for attempting the examination.

v  It should include Examination notification date, Last date for receipt of applications, Examination date, Date of announcement of results.

v Syllabus should be redesigned and made simple and defined clearly to suit the present trends, as the existing one is outmoded.  Subjects like Accrual accounting/Commercial accounting, costing, Information technology should be added to the syllabus.  

v Further, if the exam is divided into Two Stages, the candidates who have cleared Stage One will be much relieved to concentrate on the Optional subjects only.  (Because GRP consists of all the subjects cleared in First stage itself)

v Many more changes may be initiated depending on the present requirements of Indian railways Accounts dept.  

                                                

Link for Railway boards letter for appointing a committee recommending the incorporating multiple choice questions in examinations is as below.

LDCE - Reforms

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FAQs - Frequently Asked Questions - Appendix3 exam

FAQ – Frequently Asked Questions about Appendix 3 IREM examination

1.      Why Qualifying examination for promotion to the rank of section officer (a/cs), inspectors of station accounts and inspectors of stores accounts is called as “Appendix 3 IREM “ examination ?

Ans: Details of the said examination is available in “Appendix 3 of IREM – Indian Railways Establishment Manual “ .  The other examinations of Accounts Dept are as follows.

Appendix 1 of IREM	IRAS probationary officers
Appendix 2 of IREM	Qualifying examination for promotion above accounts clerks of the   accounts department up   to and   including the rank of accounts assistants
Appendix 3 of IREM	Qualifying examination for promotion to the rank of section officer (a/cs), inspectors of station accounts and inspectors of stores accounts
Appendix 4  of IREM	Promotion to and  confirmation the rank of stock verifiers

2.      At what intervals, the examination is conducted?

Ans: The Appendix-3 examination shall be conducted by Railway Board at suitable intervals. In any case, the time interval between two successive examinations should not normally exceed three years.

3.      What is the eligibiligy for appearing the Examination ?

              Ans:  He or she should have passed the Appendix 2 examination and completed 5 years continuous service in a Railway Accounts office or completed 3 years continuous service in a Railway Accounts office, if he/she is a graduate.

4.      How many chances, can one will be attempt the examination ?

Ans: Normally 3 chances. However 10 chances may be permitted subject to the permission granted by the following officers.

Chances	Permission granted by
1 to 3	Normal
4 to 5	FA& CAO
6	General Manager
7 to 10	Railway Board

5.      Is absence from the examination shall count a chance ?

           Ans: Yes. Absence from the examination shall be counted as a chance/attempt for this purpose.

6.      What are the passing marks for the examination ?

Ans:

Paper	General category	SC/ST category
Advanced Book keeping	40 %	30%
General Rules & Procedures	40%	30%
Optional Paper  with Books	40%	30%
Optional Paper without books	40%	30%

Note: 45% for general category and 35% for SC/ST category in aggregate in both papers of Optional subject

7.      What is the combination of Optional subjects in the examination ?

Ans:   OPTIONAL SUBJECTS - APPENDIX-3 (IREM) Examination

                       for SO(A) group  - Eight choices

First Optional	Second Optional
General Expenditure	Books & Budget
General Expenditure	Stores Accounts
General Expenditure	Workshop Accounts
General Expenditure	Establishment & PF Accounts
Books & Budget	Stores Accounts
Books & Budget	Workshop Accounts
Books & Budget	Establishment & PF Accounts
Traffic Accounts	Traffic Statistics & Traffic Book

Note: General Expenditure and Books & Budget is popular choice among candidates.  But final selection is depend on the candidates exposure in the working /interest /advice of seniors etc.

             for TIA group  - No choice

First Optional	Second Optional
Station Accounts	Traffic Accounts

  

            for ISA group  - No choice

First Optional	Second Optional
Stores Accounts	General Procedures  followed in office of COS

8.      One can get how many marks to claim Exemption in paper ?

Ans:  60% . A candidate who fails in the examination but shows marked excellence in any subject by obtaining not less than 60 per cent of the maximum marks of that subject will be exempted from further examination in that subject in subsequent examinations.  Examples are

1.  Optional paper with books - 65 marks (i.e., above 60 marks)           }  Exempted 

     Optional paper without books - 62 marks (i.e., above 60 marks)     } 

2.  Optional paper with books - 65 marks (i.e., above 60 marks)           } Not exempted  

     Optional paper without books - 58 marks (i.e., below 60 marks)     }

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                                 Appendix3 IREM

                         RBA 36/2014