Report 37 of 2016 Railways Finances, Union Government

Date on which Report Tabled:
Fri 10 Mar, 2017
Date of sending the report to Government
Government Type
Union Department


Audit Report No. 37 of 2016-Union Government (Railways)-Railways Finances was laid on the table of both the Houses of Parliament on 10-03-2017 and has now become a public document.  This Report provides an analytical review of the Accounts and Finances of the Indian Railways (IR) and is based on the audited accounts for the year ended 31 March 2016. The Report is structured in three chapters. Chapters 1 and 2 of the Report contain observations on matters arising from examination of Finance Accounts and Appropriation Accounts respectively of the IR for the year ended 31 March 2016. Chapter 3 of the Report contains the instances of misclassification in the Accounts of IR, the reasons for their recurrence and follow up action taken to rectify the misclassifications and mistakes in Accounts

The present Report has three Chapters. Chapter 1 gives analytical information on Indian Railways Financial status for the year 2015-16 involving total Revenue receipts through various sources and total expenditure. Chapter 2 deals with the analysis on overall Grant-wise fund allotment and actual expenditure appearing in Appropriation Accounts of Indian Railways which gives status of Grant-wise excesses/savings of expenditure against the Authorisation of Parliament, cases of Misclassification of expenditure and revenue in the Accounts, Unsanctioned expenditure etc. Chapter 3 deals with the detailed study of five years appropriation accounts on Annexure “J” under the topic “Misclassification and Mistakes in Accounting and Follow-up Action”.

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