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 Syllabus - Financial Rules (For All LDCE Exam)

 

1. Parliamentary Control over Railway Finance,

- Public Accountability,

- Cannons of Financial Propriety.


2. Railway Budget

- Budgetary terms,

- Types of Budgets,

- Budget cycle,

- Demand of Grants,

- Budgetary and Financial Reviews.


3. Rules of Allocation

- Classification of expenditure

- Control of expenditure

- Responsibility Accounting

- Performance Budgeting

- Exchequer Control

- Financial Results of Working lines.


4. Works Programme

- Financial justification of Works

- Surveys

- Preparation of Estimates

- Capital Budget

- Control over Capital Expenditure

- Reappropriation of Funds.


5. Financial control over Stores Expenditure

- Purchase and Stores Keeping Procedure

- Inventory Control and ABC Analysis.


6. Financial & Cost Control in Railway Workshops/Sheds/Units.


7. Rules and procedure relating to Tenders and contracts for execution of works and Procurement of Stores, M&P Programme and RSP.


8. Procedure for Possessing and finalizing Audit Objections and Draft Paras.


9. Delegation of Powers.


10. Losses, Frauds and Embezzlements.


11. General Financial Rules


12. Government e-Market (GeM)


13. Classification of Railway Revenue (Earnings)


14. Information Technology in general with specific reference to Railway's IT Applications


15. Taxation matters with special focus on GST & Income Tax


16. Organization of CGA and C&AG


17. Any other topic felt necessary from time to time