pakistan railways code for the mechanical department (workshops)

(CHAPTERS I TO XVI)

20 October, 2011

PAKISTAN RAILWAYS

Riaz Ahmad & Company Chartered Accountants

PAKISTAN RAILWAYS CODE FOR THE MECHANICALDEPARTMENT (WORKSHOPS)

PAKISTAN RAILWAYS CODE FOR THE MECHANICAL DEPARTMENT (WORKSHOPS)

PREFACE

1. Corrections issued prior to 15th August 1947 and all corrections issued in Pakistan upto June 1955 were incorporated in the provisional issue. Other corrections and modifications made there in were only confined to incorporation of obvious changes resulting from the partitioning of the Indo-Pakistan Sub-continent on 15th August 1947. Now, an elaborate exercise has been carried out to revise “Pakistan Railways Code for the Mechanical Department (Workshops)” for upgraded Financial and Management Information System, under supervision and control of Mr. Mubarik Khan, Project Director, Project Management Unit (PMU), Ministry of Railways and expert review of Mr. Asad Saeed, General Manager Railways (Retired).

2. This code contains the rules and instructions for the guidance of officers and staff of Pakistan Railways regarding recruitment, pay and promotion, leave and other service conditions, attendance in workshops, payment of wages, payment by results, time records and allocation of labour, materials, overheads, work orders, job costing, estimates, completion reports, foundry accounts, saw-mill accounts, rolling stock program, budget, work in process account.

3. The rules and orders embodied in this Code are to be followed with due care and caution and are applicable to Pakistan Railways.

4. In case, Chief Mechanical Engineer Loco, Chief Mechanical Engineer (Carriage & Wagon) or any other concerned Principal Officers desire to make any amendment in the procedure laid down in this Code, they should address to Member Finance through concerned General Manager for such authorization in each case.

5. Contributions made by Messrs Saeed Akhtar, General Manager Operations, Muhammad Ali, Deputy Director, (PMU) and efforts made by Riaz Ahmad & Company, Chartered Accountants, Consultants, in accomplishing this task are highly appreciated and placed on record.

Islamabad,

00-00-2012

Arif Azim

Secretary

Ministry of Railways

Government of Pakistan


INTRODUCTORY NOTES

1. Index Letters for Codes The following index letters are used for distinguishing the several Pakistan Railways Codes from each other.

S for the Stores Department. W Mechanical Department (Workshops). A Accounts Department. T Traffic Department (Commercial). E Engineering Department. G General Code.

2. Paragraph Numbers For convenience of indexing and of reference, the paragraphs have been numbered according to a 3/4 figure “code”, in which the last two figures give the number of the paragraph and the remaining figures the number of the chapter. Thus paragraph 101 of any code is paragraph 1 of chapter 1 of that code and paragraph 1421, paragraph 21 of chapter XIV. 3. References to Paragraphs Reference in a code to the paragraphs of any other code is made by putting the paragraph number first, followed by the index letter of the code concerned as the suffix. Thus 1235 W means paragraph 35 of Chapter XII of the Pakistan Railways Code for the Mechanical Department (Workshops) and 25 App. 3S means paragraph 25 of Appendix III to the Pakistan Railways Code for the Stores Department. 4. References to “Forms” The “forms” referred to in any of the Pakistan Railways Codes take the number of the paragraph of the code in which they are described, the index letter of the code in question being prefixed to the number of the paragraph in which the form is illustrated. Thus W.915 is the form that is described and illustrated in paragraph 15 of Chapter IX of the Pakistan Railways Code for the Mechanical Department (Workshops).


INDEX

1

DESCRIPTION CHAPTER NO.

ORGANIZATION I

RECRUITMENT, PAY AND PROMOTION II

LEAVE AND OTHER SERVICE CONDITIONS III

ATTENDANCE IN WORKSHOPS IV

PAYMENT OF WAGES V

PAYMENT BY RESULTS VI

TIME RECORDS AND ALLOCATION OF LABOUR VII

MATERIALS VIII

OVERHEADS IX

WORK ORDERS X

JOB COSTING XI

ESTIMATES AND COMPLETION REPORTS XII

FOUNDRY ACCOUNTS XIII

SAW-MILL ACCOUNTS XIV

ROLLING-STOCK PROGRAM AND BUDGET XV

WORK IN PROCESS ACCOUNT XVI


2

LIST OF APPENDIX

DESCRIPTION APPENDIX NO.

RULES FOR THE RECRUITMENT AND TRAINING OF APPRENTICE

SUB-ENGINEERS AND TRADE APPRENTICES IN THE MECHANICAL

WORKSHOPS OF PAKISTAN RAILWAYS

APPENDIX I

CHAPTER I

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER I

ORGANIZATION

3

CONTENTS

DESCRIPTION PAGE NO. PARA NO.

THE CHIEF MECHANICAL ENGINEER/LOCOMOTIVE

1.1 101 — 102

THE CHIEF MECHANICAL ENGINEER/CARRIAGE & WAGON

1.1 103

ORGANOGRAM OF MECHANICAL DEPARTMENT

1.2 103A

DEPUTY CHIEF MECHANICAL ENGINEERS

1.2 104

MECHANICAL WORKSHOPS

1.3 105

THE MAIN SCHEDULING OFFICE

1.3 106

THE PRODUCTION ENGINEER

1.3 — 1.4 107 — 109

THE MAIN PROGRESS OFFICE

1.4 110

WORKS MANAGER/LOCO SHOPS

1.4 110A

WORKS MANAGER/CARRIAGE & WAGON

1.5 110B

WORKS MANAGER/MANUFACTURING

1.5 110C

WORKS MANAGER/CONSTRUCTION SHOPS

1.5 110D

MECHANICAL ENGINEER TRAINING

1.5 110E

WORKS MANAGER/STEEL SHOPS

1.6 110F

STAFF OR EMPLOYMENT OFFICER 1.6 111


CHAPTER I

ORGANIZATION

4

CONTENTS


CHEMIST AND METALLURGIST

1.6 112

DIVISIONAL ACCOUNTS OFFICER/WORKSHOPS

1.6 113

WORKSHOPS COSTING OFFICER

1.6 113A

DIRECTORATE OF FIS / MIS / WORKSHOPS

1.6 113B

WORKSHOPS STORES OFFICER

1.7 114

ELECTRICAL ENGINEERS

1.7 115

SHOP FOREMEN

1.7 116

DEPARTMENTALIZATION OF WORKSHOPS 1.7 — 1.8 117 — 120


CHAPTER I

ORGANIZATION

1.1

101. The Chief Mechanical Engineer/Locomotive. One of the “Principal Officers” of Pakistan Railways Administration is the Chief Mechanical Engineer/Locomotive, the Head of the Mechanical Department. Amongst his more important duties is that of the maintenance of all the Locomotives and most of the other equipment of the railway in good repair, as on this depends to a very large extent the safety and reliability of railway transportation. To enable him to carry out this duty, he has under his control one or more workshops, in which locomotives, are periodically overhauled, examined and repaired before being placed back on the line.

102. There are various “running sheds”, conveniently situated on the line, where the different kinds of Locomotives, not undergoing repairs in workshops, are examined and kept in readiness for immediate use. These running sheds are necessarily parts of the organization of the Transportation Department, as distinguished from the Mechanical Department, and the nature and scope of the control of the Chief Mechanical Engineer/Locomotive of these running sheds varies within rather wide limits. But where the Chief Mechanical Engineer is responsible finally for the total expenditure on the repairs and maintenance of all locomotives, other equipment and rescue equipment, whether incurred in the workshops or in the running sheds, he controls the budget for both these big streams of revenue expenditure, whatever may be the actual organization, though this control is indirect in the case of Pakistan Railways having a Divisional Organization.

103. The Chief Mechanical Engineer/Carriage & Wagon. One of the “Principal Officers” of Pakistan Railways Administration is the Chief Mechanical Engineer/Carriage & Wagon. Amongst his more important duties is that of the maintenance of all types of carriages and wagons. To enable him to carry out this duty, he has under his control one or more workshops, in which, carriages and wagons are periodically overhauled, examined and repaired before being placed back on the line.

There are various “Carriage Depots”, “Sick Lines” and “Train Examining Stations”, conveniently situated on the line, where the different kinds of carriages and wagons, not undergoing repairs in workshops, are examined and kept in readiness for immediate use. These trains examining stations and sick lines are necessarily parts of the organization of the Transportation Department, as distinguished from the Mechanical Department, and the nature and scope of the control of the Chief Mechanical Engineer of these Sick Lines and station varies within rather wide limits. But where the Chief Mechanical Engineer/Carriage & Wagon is responsible finally for the total expenditure on the repairs and maintenance of carriages and wagons, whether incurred in the workshops or in the carriage and wagon depots and train examining stations, he controls the budget for these big streams of revenue expenditure, whatever may be the actual organization, though this control is indirect in the case of railways having a Divisional Organization.


CHAPTER I

ORGANIZATION

1.2

103. A. ORGANOGRAM OF MECHANICAL DEPARTMENT: 104. Deputy Chief Mechanical Engineers. The Chief Mechanical Engineers have one or more Deputies to assist them in their work at Pakistan Railways headquarters, which falls into four broad categories:

(i) Locomotive workshops and Running Sheds. (ii) Carriage & Wagon Workshops, Depots and train Examining Stations. (iii) Development work. (iv) Miscellaneous work and co-ordination.

Where the main workshops are sufficiently large and important, a Deputy Chief Mechanical Engineer is placed in direct charge of such shops. In certain cases an officer of the rank of a Divisional Superintendent is placed in charge. The smaller workshops are under a Works Manager.

Additional General Manager/Mechanical

Chief Mechanical Engineer/Loco Chief Mechanical Engineer/Carriage & Wagon

Moghalpura Workshops -Loco Shops -Central Laboratory -Training Centre

-Central Diesel Workshops/Rawalpindi

-Diesel Workshops/ Karachi

Operating Divisions -Locomotive Sheds

Operating Divisions-Carriage & Wagons Depots

Moghalpura Workshops-Carriage & Wagon Shop -Construction Shops -Steel Shops -Carriage & Wagon Workshops/ Hyderabad


CHAPTER I

ORGANIZATION

1.3

105. Mechanical Workshops. The main locomotive workshops of the Pakistan Railway may be either situated at the same station as the main carriage and wagon workshops or at different stations. In addition to the repairs and reconditioning of Locomotives & rolling-stock and of plant and machinery and the manufacture of the spare parts for the repair thereof, these workshops often carry out work of the nature shown below: (1) Construction of goods wagons. (2) Overhauling of:

(a) Locomotives. (b) Coaching Vehicles. (c) Goods Vehicles.

(3) Manufacture of articles/spares required for the repairs of locomotives & rolling stock and for the Stores Department for general use.

(4) Manufacture of articles of various kinds for. (a) Other Government Departments. (b) Foreign Railways. (c) Others.

106. The Main Scheduling Office. In the larger workshops, one or more Assistant Works Managers may be completely engaged in helping the Works Manager in the supervision of repairs to locomotives and rolling-stock and have under him a main Scheduling Office with the staff attached thereto. 107. The Production Engineer. The head of the workshops, whether he is called a Superintendent, Workshops, a Deputy Chief Mechanical Engineer or a Works Manager, is directly responsible to the Chief Mechanical Engineers for the efficient conduct of his workshops. They are ordinarily assisted by a Production Engineer who is responsible for the work of the following sections: (1) Planning (2) Rate Fixing and Evaluation. (3) Jigs and Tool Drawing Office. (4) Tool Room. (5) Progress (6) Inspection. (7) Record.


CHAPTER I

ORGANIZATION

1.4

108. The more important duties of the Production Engineer are as follows:

(1) To plan the best method of production and the most economical use of men, machine and material;

(2) To determine the standard time for each operation. (3) To design machines and tools to suit the needs of works passing through the

shops; and (4) To ensure the most economical method of production. (5) To issue PRTs (Piece Rate Tickets) for production of various parts.

109. The Production Engineer will be normally assisted by following two Assistant

Works Managers:

a) Assistant Works Manager/Production (Loco) (AWM/P, Loco) b) Assistant Works Manager/Production (C&W) (AWM/P, C&W)

The function of the Production Office is as under:

(1) Prepare and design drawings & specifications for new standard parts and for

the necessary jigs & tools; (2) Prescribe the nature and sequence of the operations to be performed; (3) Inspect all manufactured parts; (4) On the conclusion of any series of operations, compare the times actually

taken with those originally estimated by it, investigate all important differences and report as to the causes thereof and as to the remedies therefor.

(5) Regularly review PRTs keeping in view manufacturing methods/techniques, machines, tooling, jigs etc.

(6) Separate Production Offices headed by Chief Inspection of Production (CIP) exist in each workshop.

110. The Main Progress Office. The Production Engineer has generally the assistance of an officer who is in direct control of all the manufacturing operations in the workshops and has under him the Main Progress Office, as well as the Shop Progress Offices. The duties of the Main Progress Office are to “route” the work through the different shops on the plans laid down by the Production Engineer, co-ordinate the activities of the manufacturing shops as a whole and on receipt of requisitions from the Stores Officer, issue “orders” for the manufacture of parts. 110 A. Works Manager/Loco Shops. The Works Manager/Loco Shops is Incharge and paymaster of Locomotive Workshops. He is responsible for all repairs to the Locomotives and Rescue Cranes received in this workshop. He is responsible to ensure


CHAPTER I

ORGANIZATION

1.5

the observance of all the provisions of relevant acts such as Factories Act, Payment of Wages Act, Workman Compensation Act, hour of employment rules, and other labour laws. He deals with all the disciplinary cases of staff under his control. He is normally assisted by the following Assistant Works Managers who are responsible to him for different types of repairs, maintenance of Infra structure and administration of Workshops.

a. Assistant Works Manager/Repairs (AWM/R) b. Assistant Works Manager/General (AWM/G) c. Assistant Works Manager/Manufacture (AWM/M)

110 B. Works Manager/Carriage & Wagon. He is responsible for the outturn of Carriage Repair Shops and for the administration of the Shops. The Works Manager/Carriage Shop is Incharge and paymaster of the Carriage & Wagon Workshops. He is responsible for all the repairs to the passenger carriages and other coaching vehicles received in this workshop. He is responsible to ensure the observance of all the provision of relevant Acts such as Factories Act, Payment of Wages Act, Workman Compensation Act, hour of employment and other labour laws. He deals with all the disciplinary cases of staff under his control. He is assisted by the following Assistant Works Managers who are responsible to him for different types of repairs, maintenance of Plants & Machinery and administration of Workshops.

a. Assistant Works Manager/Coaching (AWM/C) b. Assistant Works Manager/General (AWM/G)

110 C. Works Manager/Manufacturing. He is responsible for the outturn of wagon repair shops and for the administration of the shops. He is responsible for the Production of duplicates/spares of Carriages & Freight Wagons of requisite quality in required quantity to follow up for timely supply/availability of raw material for production of spares needed for rolling stock, to ensure periodical and nominated repairs of goods stock according to the targets fixed by Headquarters Office, Lahore from time to time.

He is assisted by Assistant Works Manager/Wagon (AWM/W)

110 D. Works Manager/Construction Shops. This position is meant for executing special repairs or new construction of rolling stock. He is assisted by Assistant Works Manager/Construction.

110 E. Mechanical Engineer Training. He is responsible for training all supervisory and skilled/semi-skilled/unskilled staff and apprentices of the Mechanical Department. Responsible also for allotment of suitable trades to the apprentices in view of their aptitude and arranging refresher courses/lectures to supervisory staff of Loco and Carriage & Wagon Department of the Workshops and Operating Divisions.


CHAPTER I

ORGANIZATION

1.6

110 F. Works Manager Steel Shops. Overall incharge and paymaster of Steel Shops and responsible for Shop production. To ensure the observance of all the provision of relevant Acts such as Factories Act, Payment of Wages Act, Workman Compensation Act, hour of employment and other labour laws. He deals with all the disciplinary cases of staff under his control. Exercises financial control to keep the expenditure within the budget allotment.

He is assisted by Assistant Works Manager/Steel (AWM/Steel) 111. Staff or Employment Officer. There might also exist an Employment or Staff Officer or Labour Warden, one of whose main duties is to attend to all questions regarding staff and workshop labour. He is generally responsible to the respective Works Manager for all matters relating to establishment, such as recruitment, payment of wages and overtime, grant of leave and passes, complaints, disciplinary cases, discharges, payments of provident fund, gratuity & compensations, maintenance of service registers and other such records. 112. Chemist & Metallurgist. A Chemist & Metallurgist is usually attached to the major workshops with a technical laboratory equipped to carry out all the necessary chemical and metallurgical tests. Most of the analytical work required by the railway is carried out by him in addition to his normal duties in connection with the work in the shops to which he is attached. 113. Divisional Accounts Officer/Workshops. Divisional Accounts Officer/Workshops is incharge of all the accounting activities of the workshops. He is responsible for directly reporting to the Deputy Chief Accounts Officer. He is the financial adviser to the Head of the Workshops and is also responsible for rendering him all the assistance and co-operation that may be required by the latter. He is administratively under the control of the Financial Adviser & Chief Accounts Officer. 113A. Workshops Costing Officer. The costing section of workshop’s accounts department is supervised by Assistant Chief Cost Accounts Officer who reports to Deputy Chief Accounts Officer. His primary responsibility is accurate and timely codification of all transactions in line with proper heads of account as per subsidiary coding scheme for workshops costing. He is administratively under the control of the Financial Adviser & Chief Accounts Officer. 113B. Directorate of FIS / MIS / Workshops. The directorate of FIS / MIS of workshops is under the supervision of Deputy Director FIS / MIS who is responsible for smooth running and maintenance of the computerized cost accounting system including input and output reports. He is responsible for reporting to the Deputy Chief Accounts Officer.


CHAPTER I

ORGANIZATION

1.7

114. Workshops Stores Officer. At each workshop, there will be a Stores Officer or subordinate responsible for the custody, replenishment and distribution of workshop stores. He will be directly responsible to the Controller of Stores, but his main duties will be to render the stores service required by the workshops in the most efficient manner possible and to maintain all the necessary initial records for the correct and prompt accountal of all stores transactions. 115. Electrical Engineers. An Electrical Officer is attached to the workshops and his duties include the running of a power house if one exists, the supply and distribution of electrical energy and the efficient maintenance of all electrical plant and machinery in the workshops. 116. Shop Foremen. The workshops themselves are sub divided into “shops”, and “Sub-Shops/Sections”, which are under the supervision of Foremen, who have under them Assistant Foremen, Chargemen and Mistries to assist them in the work of supervision, as well as one or two clerks and/or store issuer(s). 117. Departmentalization of workshops. Shops are either Process Shops, i.e., manufacturing shops or finishing shops. Amongst the Process Shops are the foundries, saw-mills and rolling mills. The term may be extended to include the forges, smithies and bolt & nut shops/Sub-Shops. All the other shops are job shops. 118. It is important that the division of a “Workshop” into its constituent “shops” follows a definite plan that may be eventually standardized for all Pakistan Railways workshops on the lines indicated below. The underlying principle is that the division of a workshop into shops, brings about as complete a departmentalization as possible of the different kinds of work done and of expenditure incurred. Thus a “saw mill”, so called, is often better split up into two shops, i.e., the saw mill proper and a wood machine shop, even though both classes of work are carried out within one shop and supervised by one foreman as a single charge. Each shop i.e. cost centre should be allotted a shop number/cost centre number by which it can be distinguished. Certain “shops” may be sub-divided usefully into “sections” or sub-shops and this should be done wherever possible. 119. The departmentalization of workshops should be carried out generally on the lines indicated below.


CHAPTER I

ORGANIZATION

1.8

Job Shops– Job Shops–(contd.) Machine Pattern. Schedule Office Steel Coach Repair Boiler. Power House Classified Repair Test & Meter Engine Block Spring. Turbo Carriage & Wagon Electric Expresser Loco Electric Erecting. Time Office Electric Fitting. Train Lighting Diesel Project Welding. Heat Treatment. Tool Inspection–Repair or Manufacture. Wagon Repairs. Laboratory. Paint. Machine–Light. Transport Machine–Heavy. Works & Store Section Millwright. Fire Brigade Chief Inspector of Repairs (Diesel) Yard. Rewinding Process Shops– Fire Station Foundries–Brass. Air-Condition & Refrigerator Foundries–Iron. Labour Bureau Foundries–Steel. Electric Furnace Rolling Mill. Fabrication Saw Mill.

120. The “Shop” or “Section” of a shop is the unit not only for purposes of technical control, but also for those of financial and cost control. The number of jobs in progress at any one point of time in any such compact unit is comparatively small and the margin of error in booking to each job the correct time and materials spent on it will be as low as may be achieved in practice. Any method of distributing on-cost attributable to such a unit amongst the jobs undertaken therein would give more reliable results than what would be the case if the distribution were made, either taking the workshop as a whole or as divided up into a few large units.

CHAPTER II

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER II

RECRUITMENT, PAY AND PROMOTION

5

CONTENTS


CLASSIFICATION OF STAFF IN WORKSHOPS

2.1 201

SANCTIONED STRENGTH OF STAFF

2.1 202 — 205

RECRUITMENT OF STAFF

2.2 206 — 207

SELECTION BOARD

2.2 208

EMPLOYEES’ REGISTER

2.2 209

ENGAGEMENT ORDER

2.3 210 — 211

TRADE APPRENTICES

2.3 212 — 213

EMPLOYMENT OF CHILDREN AND WOMEN IN PAKISTAN

RAILWAYS WORKSHOPS

2.4 214 — 215

RE-EMPLOYMENT OF WORKMEN

2.4 216 — 218

MEDICAL EXAMINATION OF WORKSHOP STAFF

2.4 219

PROMOTION OF STAFF

2.4 — 2.5 220 — 221

RATES OF PAY

2.5 222 — 223

ANNUAL INCREMENTS

2.5 — 2.6 224 — 227

SERVICE AGREEMENT 2.6 228 — 232


CHAPTER II


6

CONTENTS


SERVICE RECORDS

2.6 233 — 235

NOTICE OF TERMINATION OF SERVICE 2.7 236


CHAPTER II


2.1

201. Classification of Staff in Workshops. The staff employed in Pakistan Railways workshops other than the clerical staff, may be classified under the following broad categories:

(1) Unskilled labour, (2) Semi-skilled workmen, (3) Skilled workmen, and (4) Subordinate Supervising staff.

This chapter deals with staff included in categories (1) to (3). 202. Sanctioned Strength of Staff. The volume of work carried out in a Pakistan Railways workshop varies within wide limits. In order, therefore; to admit the strength of each shop being capable of contraction or expansion as the volume of work decreases or increases, the number of staff normally required for each shop should be fixed with reference to the minimum requirements of the shop and a temporary addition made to it, for a limited period only, as and when it becomes necessary to do so. 203. The maximum number of staff that may be employed in a shop, under normal conditions, should be fixed by the General Manager under each of the categories (1) to (3) detailed in paragraph 201. Any variation in the number so fixed will require the sanction of the General Manager. Note. if the existing number of staff is in excess of the normal strength so fixed, vacancies arising amongst such staff should not be filled up until the strength fixed for the workshop is reached. 204. The power to sanction the maximum number of staff that may be employed in a shop under normal conditions as also temporary additions to staff to cope with any additional increase in work may be delegated by the General Manager at his discretion, to the Chief Mechanical Engineer. The power to sanction temporary additions to staff may be re-delegated by the Chief Mechanical Engineer to the Works Manager or any lower authority, provided a limit is fixed in numbers and approximate cost of such temporary additions. The temporary additions to staff should be kept closely regulated in accordance with the requirements of the work load. 205. Within the limits prescribed by the General Manager or any lower authority empowered to do so, the detailed distribution of staff under each trade category will be made by the Works Manager. This will be the sanctioned strength of each shop. The Works Manager should communicate to Workshop Accounts Officer any variations made in the strength so fixed.


CHAPTER II


2.2

206. Recruitment of Staff. Foremen should not engage any men on their own authority. They should send their requisitions for extra staff or for staff to fill up the existing vacancies in the sanctioned strength of their shops, in form W.206, to the Works Manager or to such other authority as the Administration might fix.

FORM W. 206

REQUISITION FOR EXTRA STAFF FOR SHOP NO………WORKSHOPS…………..

Serial No.

Designation of staff required.

Number of men

required.

Sanctioned strength with

authority.

Staff on Roll.

Existing vacancies.

Reference to sanction for additional

posts, if any.

………………….. Foreman, Shop No………….

207. No appointment above the sanctioned strength may be made unless and until formal sanction of the competent authority has been obtained. 208. Selection Board. Workmen of all classes should preferably be recruited by a selection board consisting generally of a gazetted officer, a foreman nominated by the Works Manager and the Labour Warden or the staff or Employment Officer, where such an officer exists. The likely candidates should, where necessary, be required to undergo the prescribed trade tests under the supervision of a selected chargeman or foreman, and should not be appointed if they do not come out successful in such tests. 209. Employees’ Register. Each newly appointed workman should be allotted a Ticket Number from the Employees’ register (W.209) kept for the purpose. Each shop should preferably have a different series of ticket numbers, so that a workman is easily identified with the shop to which he is attached.

EMPLOYEES’ REGISTER FORM W. 209 Employee’s Register for…………………………Workshop…………...………………

Seri

al N

o.

Name of Employee

Father’s Name

Des

igna

tion Ticket number

allotted on first

appointment

Date of appointment

Date of

Birth

Initial rate of wages.

Signature of Head-

timekeeper Rem

arks

.


CHAPTER II


2.3

210. Engagement Order. The name, father’s name, ticket number, designation and rate of pay of each newly-appointed man should be shown in an engagement order (W.210). One copy thereof should be sent to the foreman of the shop for which the man is recruited and another to the Head Timekeeper. Similar information should be furnished to the Divisional Accounts Officer through lists of changes.

FORM W.210 ENGAGEMENT ORDER

The under noted persons are employed in the …………………..…..shops from the dates shown against each.

Seri

al N

o.

Name of Employee

Father’s Name

Ticket No.

Designation Rate of initial pay

Grade of appointment

Date from which

appointed Rem

arks

.

…………….. For Works Manager. ……………..Shops.

211. No man should be allowed to commence work, unless and until the Foreman has received a copy of the engagement order in the prescribed form. If a Foreman has any remarks to offer about a new recruit, he should do so in writing within a week of the engagement of the man. 212. Trade Apprentices. The persons selected for skilled categories, unless they are promoted from semi-skilled workmen, who have qualified themselves for the trade for which they are selected, or are already possessed of the necessary training for such trade, should be appointed as apprentices and trained in accordance with the rules contained in Appendix I to this code. 213. Apprentices should not be given any guarantee of appointment on completion of their course. Their number should however; be fixed with regard to anticipated requirements so that it may be possible to provide employment for a reasonable number at the end of their apprenticeship. On the satisfactory conclusion of their course, efforts should be made to provide a suitable opening for them in the appropriate branch of railway service.


CHAPTER II


2.4

214. Employment of Children and Women in Pakistan Railways Workshops. All Pakistan Railways Workshops and large running sheds which come within the definition of “Factory” laid down in the Factories Act, 1934, and which may have been declared by a Notification as such by the Provincial Government concerned are subject to the provisions of that Act. Under that Act no child can be employed in a Workshop, unless he is in possession of a certificate granted by a medical authority showing that he is not less than 14 years of age and that he is fit for the work on which he is to be employed. 215. No woman or no person who has not completed his fourteenth year (child) should be employed in any process or operation in contravention of the provisions of the Factories Act, 1934 or the rules made thereunder. 216. Re-employment of Workmen. It is the duty of a person who was previously employed in a Workshop to make the fact of his previous employment known to the appointing authority. Any person, who obtains re-employment by concealing his antecedents, is liable to dismissal. 217. No person, who was previously employed in a Workshop, should be re-employed in any shop without ascertaining the circumstances in which he left service, the rate of pay he was drawing and whether there is any reason debarring him from re-employment. 218. No workman who has been discharged (otherwise than on reduction of establishment) or has resigned on grounds not considered good and sufficient from the point of view of the Administration, should be re-employed in any Pakistan Railways workshop, except with the express permission of Works Manager. No workman who has been dismissed from service should be re-employed without the previous sanction of the General Manager. 219. Medical Examination of Workshop Staff. No candidate shall be employed in a Workshop unless he produces a medical certificate of physical fitness for such appointment, in accordance with the Rules for Medical Examination prescribed by the Ministry of Railways (Railway Board). 220. Promotion of Staff. Where practicable, trade tests should be held by the Works Manager, or such other officer as may be deputed by him for the purpose, on dates notified from time to time and the workmen offering themselves for the tests with a view to qualifying themselves for promotion to skilled grades or higher posts should be permitted to sit for such tests and the results of the tests recorded on their service cards. Where promotions to any grade are subject to the condition of their being literate, the workmen recommended for promotion should also be suitably examined as regards their literacy.


CHAPTER II


2.5

221. Class promotions of workmen should not merely be given in order of seniority but where all things are equal, such promotions should be made according to seniority. In making promotions, the service cards of the staff concerned and the cards showing their attendance and punishments inflicted on them should be taken into consideration. Promotions from unskilled to semi-skilled grades should be sanctioned by no authority lower than the Works Manager, and those from semi-skilled to skilled grades should be sanctioned by the Chief Mechanical Engineer concerned, or such other lower authority as may be empowered by him. 222. Rates of Pay. Subject to the limitations detailed in Appendix III to the Pakistan Railways General Code, the scales of pay applicable to the staff employed in workshops shall be such as may be prescribed by the General Manager or Chief Mechanical Engineer concerned if he is empowered by the General Manager in this behalf. The scales of pay of workmen should, as far as possible, be regulated according to the following principles:

(1) There should be separate scales of pay for unskilled, semi-skilled and skilled categories;

(2) The rates of pay for the various classes of staff included in each category should be fixed with due regard to the differences in the nature of their duties; and

(3) The rates of pay should be fixed with reference to the local conditions and the wages of corresponding employees in adjacent industrial concerns.

223. Except for piece-work, the wages should be rated by day or by the month of a fixed number of hours, the payment depending upon the actual number of hours worked. 224. Annual Increments. Unless withheld or postponed under the orders of competent authority, increments to the staff concerned should be granted annually on the due dates after approval by the Executive Officer concerned and in compliance with the instructions issued in connection with the Payment of Wages Act. 225. All orders withholding or postponing increments should be recorded, stating the period and the effect, if any, on future increments. The reasons for which the increments are withheld or postponed should also be recorded. These reasons should be communicated to the employee concerned. Where a Staff Officer or Labour Warden exists, the orders withholding or postponing increments should be notified to him by the authority giving the orders. When an increment is withheld or postponed, the fact should be recorded in the service card of the employee concerned.


CHAPTER II


2.6

226. No increment may be stopped or postponed on grounds expressed in general terms such as “drawing his market value”. Any doubt with regard to a workman’s skill must be cleared by the man being subjected to a trade-test. 227. In the case of piece-workers, continued failure to earn “profits” owing to their inability to achieve the standards of speed or skill prescribed by the Pakistan Railways and achieved by others will be sufficient reason for the stoppage and postponement of their annual increments. 228. Service Agreement. All classes of workshop staff should, on their appointment, be required to execute a service agreement. 229. The form in which the service agreement should be executed on appointment shall be such as may be prescribed by the General Manager. 230. A labourer in a workshop, who has completed three years’ continuous service, will be required to execute an agreement in the form prescribed for such staff. 231. An apprentice, receiving training in a workshop, should also be required to execute a service agreement in the form prescribed for subordinates, when he is confirmed in his appointment. 232. All agreements should be stamped, the cost of the stamps being borne by the employees concerned. 233. Service Records. Service records should be maintained for all classes of staff employed in the workshops, in the forms prescribed in Chapter XIX of the Pakistan Railways General Code. 234. Every step in a workman’s official life should be recorded in his service record and each entry relating to the commencement and termination of service and recommendations for gratuity should be attested by a gazetted officer; other entries may be attested by a senior subordinate authorized by the head of the department. The head of the office should see that all entries are duly made and attested and that the record contains no erasure or overwriting, all corrections being neatly made and properly attested. 235. Every period of suspension from employment and every other interruption of service should be noted, with full details of its duration, in an entry made across the page of the service record and duly attested. It is the duty of the attesting officer to see that such entries are promptly made.


CHAPTER II


2.7

236. Notice of Termination of Service. All workmen who have completed three years’ continuous service are entitled to a month’s notice on discharge or a month’s pay in lieu of notice. Conversely, they are liable to give the Pakistan Railways a month’s notice of resignation of their appointments. In respect of workmen who have not completed three years’ continuous service, the following periods of notice shall apply instead of the period of one month: If paid weekly………….…………….…………...Seven days. If paid fortnightly or monthly……………………Fourteen days. Provided that workmen whose services are terminated for misconduct or workmen who are engaged for specific jobs or by way of substitutes shall not be entitled to any notice or pay in lieu thereof.

CHAPTER III

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER III

LEAVE AND OTHER SERVICE CONDITIONS

7

CONTENTS


INTRODUCTORY 3.1 301

LEAVE ADMISSIBLE TO DAILY RATED STAFF 3.1 302

LEAVE WITH PAY 3.1 303

LEAVE WITHOUT PAY 3.2 304 — 306

APPLICATION FOR LEAVE 3.2 307

OVERSTAYAL OF LEAVE 3.2 308

HOLIDAYS WITH PAY 3.2 — 3.3 309 — 311

SPECIAL CASUAL LEAVE 3.3 312

HOSPITAL LEAVE 3.3 313 — 315

TRAVELLING ALLOWANCE 3.4 316 — 317

(318 Deleted)

HOUSING OF WORKSHOP STAFF 3.4 319 — 320

MEDICAL FACILITIES TO WORKSHOP STAFF 3.5 321 — 322

MEDICAL FEES 3.5 323 — 324

FREE DIET IN HOSPITAL 3.5 — 3.6 325 — 326

ANTI-RABIC TREATMENT 3.6 327

EDUCATIONAL ASSISTANCE 3.6 328

STAFF BENEFIT FUND 3.7 329

GENERAL PROVIDENT FUND 3.7 330

(331 — 335 Deleted)


CHAPTER III


8

CONTENTS


COMPENSATION FOR INJURIES OR DEATH 3.7 — 3.9 336 — 346

LABOUR ASSOCIATIONS 3.9 — 3.10 347 — 349

VENTILATION OF GRIEVANCES — STAFF OFFICER 3.11 350 — 351

LABOUR BUREAU 3.11 352 — 355


CHAPTER III


3.1

301. The detailed rules relating to conditions of service are contained in the Pakistan Railways Establishment Code. Certain important rules particularly applicable to workshop staff have, however, been embodied in this chapter.

Leave

302. The leave admissible to labourers and daily-rated staff employed on workshops is regulated by the Revised Leave Rules, 1980 (Appendix XIV of Pakistan Railways code for the Accounts Department) according to which all services rendered by a civil servant qualifies him to earn leave but shall not be earned during the period of leave. 303. Leave with pay. Leave which may be granted on full pay is earned as follows:

(1) A civil servant shall earn leave only on full pay which shall be calculated at the rate of four days for every calendar month of the period of duty rendered and credited to leave account as “Leave on full pay”, duty period of fifteen days or less in a calendar month being ignored and those of more than fifteen days being treated as a full calendar month for the purpose.

(2) If a civil servant proceeds on leave during a calendar month and returns

from it during another calendar month and the period of duty in either month is more than fifteen days, the leave to be credited for both the incomplete months shall be restricted to that admissible for one full calendar month only.

(3) There shall be no maximum limit on the accumulation of such leave.

(4) The maximum period of leave on full pay that may be granted at one time

shall be as follows:

(a) Without medical certificate 120 days (b) With medical certificate 180 days

plus (c) On medical certificate from

Leave account in entire service 365 days (5) (a) Leave on half pay. Leave on full pay may at the option of the civil

servants, be converted into leave on half pay, the debit to the leave account will be at the rate of one day of the former for every two days of the latter, fraction of one half counting as one full day’s leave on full pay.


CHAPTER III


3.2

(b) There shall be no limit on the grant of leave on half pay so long as it is available by conversion in leave account.

(6) Leave shall be applied for, expressed, and sanctioned, in terms of days.

304. Leave without pay. (i) Extraordinary leave without pay may be granted on any ground up to a maximum period of five years at a time, provided that the civil servant to whom such leave is granted has been in continuous service for a period of not less than ten years, and, in case a civil servant has not completed ten years of continuous service, extraordinary leave without pay for a maximum period of two years may be granted at the discretion of the head of his office. Provided that the maximum period of leave shall be reduced by the period of leave on full pay or half pay, if granted in continuation with the extraordinary leave. (ii) Extraordinary leave up to a maximum period prescribed under the sub-rule (i) may be granted, subject to the conditions stated therein, irrespective of the fact whether a civil servant is a permanent or a temporary employee. (iii) Extraordinary leave may be granted retrospectively in lieu of absence without leave.

305. The Works Manager may grant extraordinary leave to a workman in combination with or in continuation of any other leave that is admissible, and to commute, retrospectively, periods of absence without leave into extraordinary leave.

306. Extraordinary leave granted by itself or in combination with or in continuation of other leave will be subject to such limit as may be prescribed by the General Manager.

307. Application for Leave. All applications for leave should be submitted in an approved form through the Foreman or Assistant Foreman concerned.

308. Overstayal of Leave. Wilful absence from duty after the expiry of leave will be regarded as misbehavior and dealt with accordingly.

309. Holidays with Pay. In addition to the leave admissible under the preceding rules, the daily-rated staff employed in workshops may be granted holidays without deduction of pay provided the number of such holidays is not allowed to exceed that in force at present.

Note. (i) A paid holiday falling during a period of leave on full pay under paragraph 303 should be treated as leave on full pay and no extra pay should be given for the paid holiday.

(ii) If a paid holiday falls during a period of leave on half pay under paragraph 303 or on leave without pay under paragraph 304, full pay should be granted for such a holiday.

(iii) Payment in respect of a paid holiday falling within a period of leave without pay should be made to an employee after his return to duty even though a pay day may fall within course of such leave.


CHAPTER III


3.3

310. No pay will be allowed to daily-rated staff for Sundays or other days on which a workshop is closed, except when these happen to be paid holidays. 311. Paid holidays may be combined with other leave which may be admissible. 312. Special Casual Leave. Special casual leave may be granted to a workman, except for Sundays and gazetted holidays on which the shops are generally closed:

(1) to cover the period of his absence from duty due to the presence of an infectious or quarantinable disease in his house hold,

(2) to enable him to undergo anti-rabic treatment,

(3) to enable him to attend railway sports and to cover his absence on account

of court attendance connected with his official duties,

(4) to attend training camps or rallies of scouts or scouting duties, under instructions from scouting authorities, provided that this is done without detriment to their railway duties, and

(5) to enable him to undergo medical tests for purposes of blood transfusion.

313. Hospital leave. Hospital leave may be granted to a Workshop employee while under medical treatment for injuries sustained on duty, on leave salary equal to full pay or half pay as the authority granting it may consider necessary. 314. The grant of hospital leave upto a maximum of two years in each case is within the competence of General Manager of Pakistan Railways to sanction. The General Manager may delegate his power to a gazetted officer under him, subject to such conditions as he may deem fit to prescribe. 315. The amount of leave salary payable during hospital leave shall be reduced by the amount of compensation payable under Section 4(1) D of the Workmen’s Compensation Act, 1923. When a disablement, regarded at first as temporary, proves to be a permanent disablement and compensation becomes payable under clause B or C of Section 4(1) of the Act, the hospital leave-salary should be restored to the full amount admissible.


CHAPTER III


3.4

Allowances

316. Travelling Allowance. When a workman, whether monthly rated or daily rated, makes a journey by railway on duty, he will be entitled to a free pass under the pass rules applicable to him and, if he travels to or from a place distant more than 16 Kilometers from his headquarters and his absence from headquarters exceeds one night, also to a daily allowance for the night according to the scale prescribed by the Finance Division (Regulation Wing) as shown below, provided that an absence which does not exceed 24 hours will be reckoned as one day at whatever hour it begins or ends.

BPS Ordinary Rate Per Day. Rupees

Special Rate Per Day. Rupees

1 — 4 125 200 5 — 11 155 220

12 — 16 280 365 17 — 18 500 640 19 — 20 625 825 21 - 22 700 1,000

316A. Daily allowance will be admissible only for the actual night(s) at the out-station for which Daily Allowance is claimed. Where night stop is not involved and if absence from headquarters exceeds four hours half daily allowance will be allowed.

317. For a journey on transfer, a workman will be granted traveling allowances as for a journey on duty and, in addition, will be allowed free passes for his family and for the transportation of his personal effects at the prescribed scale. 318. Deleted.

Housing of Workshop Staff

319. No workshop employee will have any claim to be provided with quarters by the railway, whether free or on payment of rent. Railway quarters, when available, may be provided to such staff, in which case rent shall be charged for all quarters in accordance with paragraphs 1908 to 1927 of the Pakistan Railways Code for the Engineering Department.

320. An employee who is on strike or has been removed or dismissed from service must vacate the quarter allotted to him on the date on which he ceases work or is removed or dismissed, unless his continued occupancy is, for legitimate reasons and for a limited period, permitted by the Works Manager. Any employee who refuses to surrender the quarter shall be liable to eviction in accordance with the provisions of Section 138 of the Railways Act, 1890.


CHAPTER III


3.5

Medical Assistance

321. All Workshop staff and their families will be entitled to free medical attendance, when seeking it, at the railway hospital or dispensary, as out-door patients, and also, to the extent of the accommodation available, as indoor patients. 322. Such staff will be entitled to necessary medical attendance from medical officers appointed for the purpose for themselves, when necessary, at their residences. This concession will also be admissible to the families of those drawing less than Rupees 10,000 per mensem. 323. Medical Fees. Persons drawing Rupees 7,000 or more per mensem will be liable to pay fees to railway doctors for attendance on their families at their residences at the following scale. Staff Drawing Rupees 7,000 or more but less than Rupees 10,000 will pay according to scale B and those drawing Rupees 10,000 or more will pay according to scale A.

Scale A

Per visit

Rupees

Scale B

Per visit

Rupees

Divisional Medical Officers 300 250

Assistant Medical Officers 200 150

Nursing Staff 150 100

324. When a railway doctor is called upon to attend the wife of an employee in her confinement, the employee will be liable to pay fee at the following scale:

Divisional Medical Officer 10 per cent of the monthly pay of the employee

subject to a maximum limit of Rupees 1,000

Assistant Medical Officer 5 per cent of the monthly pay of the employee

subject to a maximum limit of Rupees 500

The above fees for accouchment include visits for 10 days after a confinement. 325. Free Diet in Hospital. For the period during which an employee is undergoing treatment at a railway hospital, free diet may be allowed to him at the discretion of the General Manager concerned provided that;


CHAPTER III


3.6

(1) the pay or leave salary of the employee does not exceed Rupees 10,000 per mensem, or

(2) if the employee is on leave without pay, his substantive pay does not

exceed Rupees 10,000 per mensem. 326. In deserving and necessitous cases, and where no other suitable treatment is available from public sources, the General Manger concerned may at his discretion allow free medical treatment with free diet to continue in a railway hospital upto a maximum period of one year, after an employee, who was injured in the course of his duty, is declared permanently unfit and discharged from service. 327. Anti-rabic Treatment. The concessions to which the workshop employees are entitled for anti-rabic treatment at an Institute of Public Health or at a Civil Hospital, generally consist of:

(1) free transit to employees whose substantive pay does not exceed Rupees 10,000 a month;

(2) free treatment at the institute if the substantive pay of the employee does not

exceed Rupees 10,000; otherwise on payment of a fee in accordance with the Regulations of the Provincial Government;

(3) one month’s special casual leave;

(4) advance of one month’s substantive pay;

(5) in the case of an employee drawing not more than Rupees 10,000 per

mensem, a maintenance allowance during treatment as well as during the journey to and from the Institute of Public Health or a Civil Hospital at the rate of daily allowance prescribed for his grade; and

(6) in deserving cases, travelling and daily allowances for an attendant at the

rate sanctioned for the patient.

Educational Assistance

328. When staff employed in workshops are compelled to send their children to a boarding school away from the station at which they are posted, owing to the absence of a school of the requisite standard at such station, they will be eligible for financial assistance from railway revenues for the education of their children.


CHAPTER III


3.7

The Staff Benefit Fund

329. The staff employed in Pakistan Railways workshops may be granted assistance from the Staff Benefit Fund, at the discretion of the managing committee of the Fund for the following purposes:

(1) education of the staff and their children, when they are not eligible for educational assistance from Pakistan Railways revenues under the preceding paragraph;

(2) recreation and amusement for the staff and their children;

(3) relief of distress amongst the members or ex-members of the staff or their

families not provided for under the regulations in force on the railway;

(4) schemes for sickness or maternity benefits to the families of the staff.

General Provident Fund

330. General Provident Fund. All eligible government servants in permanent pensionable and non-pensionable service and those temporary or officiating Government servants who have two years continuous temporary and/or officiating service shall join the Fund as compulsory subscribers. 331. Deleted. 332. Deleted. 333. Deleted 334. Deleted. 335. Deleted.

Compensation for Injuries or Death

336. When a workman is injured or dies as a result of an accident arising out of and in the course of his employment, he or his dependant will be entitled to compensation in accordance with the provisions of the Workmen’s Compensation Act, 1923.


CHAPTER III


3.8

337. Except as otherwise provided in the Workmen’s Compensation Act, 1923, a person who is employed in a clerical capacity, or who is not employed on manual labour, will not be eligible for the benefits admissible under the Act. 338. A notice register should be maintained in each workshop in the form prescribed under the Workmen’s Compensation Rule which should be readily accessible at all reasonable times to any injured workman employed in the shop and to any person acting bona fide on his behalf. 339. As soon as practicable after a workman has been injured, an entry should be made by him or any other person acting bona fide on his behalf in the notice register maintained at the shop. 340. The notice of the accident can also be served by delivering it at, or sending it by registered post addressed to, the residence or office of the Foreman or the Works Manager. 341. When a notice of the death of a workman is received, the Works Manager should furnish the Divisional Medical Officer (DMO) and Divisional Superintendent a statement in the form prescribed under the Workmen’s Compensation Rules showing the circumstances attending the death of the workman, and indicating whether, in his opinion he is or is not liable to deposit compensation on account of the death. If the Works Manager is of opinion that he is liable to deposit compensation, he should make the deposit within thirty days of the service of the notice. 342. The following documents should in this case be sent to the Accounts Officer, to enable him to verify the amount payable under the Act and to pass it for payment:

(1) Accident Report. (2) Finding Report. (3) Medical Report. (4) Police Report. (5) Statement of the allowances, etc., with a certificate on it that the period

taken for the purpose of calculating “assumed wages” is continuous. (6) Statement of leave taken during the last 12 months preceding the

accident. 343. Where in any particular instance the Workmen’s Compensation Act does not apply or where it is considered that the compensation payable under the Act is inadequate, a compensation gratuity may be awarded by a General Manager up to a maximum limit of Rupees 200,000.


CHAPTER III


3.9

(1) to a railway servant who is severely injured, or to the family of a railway servant who is killed or dies of injuries received, in the execution of his official duties, and

(2) to a railway servant who contracts a serious disease in the execution of his official duties or to the family of a railway servant who dies from the effects of such a disease.

344. In the case of persons to whom the Workmen’s Compensation Act 1923 applies, the compensation paid under paragraph 343 above shall not, inclusive of the compensation payable under the Act, exceed the maximum amount admissible under that paragraph. 345. An injured railway servant may be provided with an artificial limb at the cost of railway revenues provided the total amount of compensation payable in respect of such railway servant including the compensation payable under the Workmen’s Compensation Act 1923 and the cost of the artificial limb, does not exceed the maximum amount admissible under paragraph 343. 346. In respect of accidents which happen to railway servants in tracts to which the Workmen’s Compensation Act has not yet been made applicable, a General Manager may make ex gratia the payment of an amount not exceeding that which would have been statutorily payable under the Act if the accident had occurred in Pakistan.

Labour Associations

347. Recognition will not ordinarily be granted or continued to any association, representing, or purporting to represent, servants of the State, unless it complies with the following condition:

(1) it must consist of a distinct class of Government employees; (2) all Government employees of the same class must be eligible for

membership; (3) it must be registered under the Industrial Relations Ordinance, 2002; and (4) it must not maintain a political fund except with the general or special

sanction of Government and subject to such conditions as Government may impose.

348. The officer empowered to grant leave will, as far as possible, grant casual leave or, if this is not permissible, leave without pay to an employee who is a representative of a recognized association to attend duly constituted meetings of the association. The grant of such leave will be subject to the exigencies of service, of which the officer in question shall be the sole judge.


CHAPTER III


3.10

349. The following are the conditions precedent to the recognition of a Union by a railway administration.

(1) That the Union is registered under the Industrial Relations Ordinance, 2002.

(2) That the Union agree that all representations from them must be through the Central Executive Committee to the General Manager and representations from branches of the Union must also be made only through the Central Executive Committee. It will, however, be open to the Railway Administration by agreement to the Union to arrange for matters relating exclusively to one department to be referred direct to the head of the department and for matters of purely local interest to be referred by a branch of the Union to a Divisional Officer for discussion.

(3) That the Union agree that leave, passes, and privilege ticket orders admissible under the rules to an employee will be allowed to him for attending meetings or conducting the affairs of the Union, at the convenience of the Administration. Special passes and special leave will be allowed to members of any delegation called to interview the head of the Administration, the casual leave and passes in the latter case not counting against the annual casual leave and privilege passes admissible to the employee under the rules.

(4) That the rules of the Union, subject to such modifications as may be mutually agreed between the Administration and the Union, shall be as follows:

(i) The name of the Trade Union is ………….referred to as the Union. (ii) The headquarters of the Union are at……………….. (iii) The objects of the Union are as defined in or permissible under the

Industrial Relations Ordinance, 2002. (iv) The supreme government of the Union vests in the general body of

the members of the Union and is to be exercised in the manner hereinafter prescribed.

(v) The general body of the members of the Union shall comprise:

(a) The annual general meeting. (b) Any other general meeting convened and constituted in the

manner prescribed for the annual general meeting. Note.- Where it is not practicable to arrange for a general meeting to be convened for the discussion and disposal of any definite issue, the point may be referred to all the members of the Union for balloting in the manner hereinafter prescribed. Any question relating to the withdrawal of labour must invariably be submitted for balloting.


CHAPTER III


3.11

Ventilation of Grievances

350. Staff Officer. The grievances of the staff which are of a general nature and involve questions of principle are, as a rule, brought to the notice of the administration through the Staff or Welfare Committees. With a view, however, to afford the staff concerned the facility to represent their individual grievances without restraint or formality, a Staff Officer (also designated Labour Warden, Personnel Officer or Liaison Officer) is employed by Pakistan Railways administration. His duties will be inter alia,

i. to visit the Workshops every day and personally interview each workman who has any grievance to represent;

ii. to investigate such grievances; and iii. to obtain redress for the grievances, from competent authority.

Where no Staff Officer exists, his duties devolve on the Works Manager.

351. It will also be the duty of the Staff Officer to utilize his interviews with the staff to impress upon them the necessity of co-operating with the administration and of regular attendance both in their interests and those of the railway.

352. Labour Bureau. A labour bureau should be under the direction of the Personnel Officer.

353. The main function of the bureau will be to explain the point of view of the administration to the employees and represent the difficulties of the employees to the administration.

354. All workmen will have free access to the bureau to present their representations or to make inquiries in regard to their personal matters. It shall be the duty of the bureau to attend to all inquiries with as much promptitude as possible and to submit, after due investigation, all representations to the competent authority for its orders.

355. The bureau may, at the discretion of the administration, be also assigned other functions, e.g.

(i) to ensure that the rules framed by the administration for the recruitment of workmen employed in the shops are strictly adhered to;

(ii) to maintain records of service of all staff, including Foremen, and to attest

entries in service records and leave accounts of the staff;

(iii) to prepare compensation papers and to sanction such compensation as may be clearly admissible under the rules.


CHAPTER III


3.12

(iv) to sanction increments to the staff, as they fall due unless withheld or postponed under orders of competent authority;

(v) to have skilled and semi-skilled workmen testing according to prescribed

tests, and graded according to the results of the tests for their promotions;

(vi) to take necessary action on the leave applications of the staff;

(vii) to ensure compliance with the Payment of Wages Act and to ensure prompt payment of other dues of the staff which are not covered by the Act;

(viii) to investigate into all complaints and to bring to the notice of the higher

authorities all cases requiring executive actions;

(ix) to ensure compliance with the Factories Act, 1934 and Rules so far as employment of labour is concerned;

(x) to investigate into cases of loss of time, incapacity and sickness;

(xi) to inculcate a high standard of discipline, and esprit de corps both on and

off duty;

(xii) to encourage employees to keep out of debt;

(xiii) to provide suitable means of recreation outside working hours; and

(xiv) to deal with accident reports.

CHAPTER IV

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER IV

ATTENDANCE IN WORKSHOPS

CONTENTS


9

HOURS OF WORK 4.1 — 4.2 401 — 409

THE TIME OFFICE 4.2 410 — 414

OPENING AND CLOSING OF WORKSHOP GATE 4.2 — 4.3 415 — 416

LATE ATTENDANCE 4.3 417

WORK DURING MEAL HOUR AND ON SUNDAY 4.3 418

ATTENDANCE OF SUPERVISORY STAFF 4.3 419

WORKING HOURS OF SHOP CLERKS 4.3 420

WORKMEN’S ATTENDANCE–METAL TICKETS 4.3 — 4.4 421 — 425

TIME CLOCKS 4.4 426

WORKMEN’S ATTENDANCE–CLOCK CARDS 4.4 — 4.5 427 — 432

LEAVING SHOPS DURING WORKING HOURS 4.5 — 4.6 433 — 439

MATERIAL GATE PASSES 4.6 440 — 441

TIME OFFICE ABSENTEE LIST 4.7 — 4.8 442 — 446

SHOP ABSENTEE LISTS 4.8 447

CHECK OF ABSENTEE LISTS 4.8 448

REGISTER OF ABSENTEES 4.9 449

NIGHT SHIFTS 4.9 — 4.10 450 — 451


CHAPTER IV


CONTENTS


10

TICKETS LEFT ON SHOP BOARDS 4.10 452

OVERTIME REQUISITION 4.10 — 4.11 453 — 455

OVERTIME TICKET BOARDS AND BOXES 4.11 456 — 458

OVERTIME ALLOWANCE 4.11 — 4.12 459 — 460

(461 Deleted)

TIME SHEETS 4.12 — 4.13 461A — 463

(462 Deleted)

SUMMARY OF TIME SHEETS 4.14 464A — 464

(465 — 470 Deleted)


CHAPTER IV


4. 1

401. Hours of Work. The hours of work in Pakistan Railways Workshops, which come within the definition of "Factories" given in the Factories Act, 1934, or have been declared to be "Factories" under that Act, are regulated by the provisions of Sections 34 to 38 of that Act. For convenience of reference, some of the more important limitations provided in the said section of the Act are stated in paragraphs 402 to 408. 402. No adult worker shall be required or allowed to work in a factory for more than forty-eight hours in any week, provided that when he is engaged in work which for technical reasons must be continuous throughout the day he may work for fifty-four hours in any week. 403. No adult worker shall be required or allowed to work in factory on a Sunday unless he has had or will have a holiday for a whole day on one of the three days immediately before or after that Sunday. 404. Where any worker works on a Sunday and has had a holiday on one of the three days immediately before it, that Sunday shall, for the purpose of calculating his weekly hours of work be included in the preceding week. 405. No adult worker shall be allowed to work in a factory for more than nine hours in any day. 406. The periods of work of adult workers in a factory during each day shall be fixed either:

(a) so that no period shall exceed six hours, and so that no worker shall work for more than six hours before he has had an interval for rest of at least one hour; or

(b) so that no period shall exceed five hours and so that no worker shall work for more than five hours before he has had an interval for rest of at least half an hour, or for more than eight and a half hours before he has had at least two such intervals.

407. The periods of work of an adult worker in a factory shall be so arranged that inclusive of his intervals for rest they shall not spread over more than ten and a half hours in any day. 408. If it is considered absolutely necessary by a Works Manager to allow exemption to certain staff from the operation of the above conditions on occasions, the sanction of Government should be obtained through the General Manager before exemption is actually given effect to.


CHAPTER IV


4. 2

409. The normal working hours of labour in Pakistan Railways workshops are eight and a half hours on week-days and five and a half hours on Saturday making a total working week of 48 hours equivalent to an 8-hour day. Any departure from an 8-hour day involving payment of a day's wages for less than 8 hours’ work requires the specific sanction of the Ministry of Railways (Railway Board) but the actual working hours and their distribution between the days of the week may be altered in accordance with local requirements, subject to the limitations stated in paragraph 401. 410. The Time Office. The ‘Time Office’ is responsible for maintaining the initial records of attendance, which are also eventually the records of payment. It is generally under the control of a senior subordinate designated “The Head Timekeeper” and the most satisfactory arrangement is for him to work under the Administrative control of the local Works Manager/Assistant Works Manager, and be responsible to him for seeing that all differences between his records (the Gate Passes, Absentee Lists, etc.) and the initial records of Shops (Absentee Lists, time sheets, etc.) are brought to the notice of Workshop Accounts Officer and set right so that Payrolls are ready in time for check before payment on the prescribed dates. 411. Provision should be made for an independent reconciliation in the Accounts Office between the initial records of the Time Office and those of the Shops. 412. By the adoption of the procedure under which attendance is recorded not at the ‘gate’ but in the ‘shops’ with the help of automatic time-recorders, a great deal of the clerical labour involved in the daily reconciliation between the attendance at the gate and in the shops would be saved and the work of the Time Office would be more efficiently coordinated with the work of the Accounts Office, than would be the case otherwise. 413. The Head Timekeeper is responsible for seeing that all the rules and regulations issued by the Works Manager for the opening and closing of the gates are strictly complied with. He should have the assistance of the Railway Police staff for the purposes of enforcing these orders, if necessary. 414. The procedure indicated in paragraphs 415 to 460 should be taken as a guide in formulating the local rules to be allowed in Pakistan Railways workshops. 415. Opening and Closing of Workshop Gate.

(1) Half an hour before work commences in the morning, the workshop whistle should be sounded and the gates and ticket offices should be opened. Five minutes before starting time the whistle should be sounded


CHAPTER IV


4. 3

again for two short periods. One minute before starting time, the final whistle should sound and immediately it stops, the gates should be closed and no more tickets issued. After an interval of 20 minutes the gates should be opened again for 5 minutes only to admit late comers, see paragraph 417.

(2) The whistle should sound when work ceases at the meal hour, and again

a quarter of an hour before work recommences. Five minutes before starting time the whistle should be sounded again for two short periods. The final whistle should be sounded at starting time and immediately it stops, the gates and ticket offices should be closed. The whistle should be sounded at closing time also.

416. All workmen should ordinarily be outside the shop gates within 15 minutes after the whistle sounds for the meal hour recess, and should not be re-admitted until the next whistle sounds a quarter of an hour before work recommences after the recess. 417. Late Attendance. Workmen coming late by half an hour or less, should lose wages only for half an hour. Those coming late by over half an hour should not be allowed to enter the workshop during the first period and should lose half a day's pay. Workmen coming late for the second period should not be admitted. 418. Work during meal hour and on Sunday. For technical reasons, a few of the staff, such as Furnacemen, Forgemen, Steam Hammermen, Cupolamen, and men in charge of boilers may, with the sanction of the Government under paragraph 408, be required to work during the meal interval. Similarly, Millwrights, Crane Drivers, Boiler Firemen and Boiler Makers may be required to work during the meal hour and on Sundays, when engaged on work of repairs to plant and equipment. The Head Timekeeper should maintain a register of the men so employed.

419. Attendance of Supervisory Staff. Foremen (including Assistant Foremen) and Chargemen should be in their respective shops at least five minutes before the final whistle sounds.

420. Working Hours of Shop Clerks. Shop clerks should work to workshop hours.

421. Workmen’s Attendance—Metal Tickets. Every workman will be allotted a numbered metal ticket. He should bear this number in his service card and in the time sheet (W.461A) and salary bill. 422. Tickets should not be issued earlier than 15 minutes previous to work commencing at each period and must be returned within 15 minutes after work closes.


CHAPTER IV


4. 4

423. Each workman should take his ticket at the Time Office as he enters the gate and return it when leaving. A man neglecting to do so when entering shops, or failing to return it at the time of leaving, should be marked absent and forfeit pay for the period absent. 424. A man may not hand in another man’s ticket. 425. Before commencing work, workmen should place their tickets on the shop ticket boards. It is one of the more important responsibilities of Foremen and Assistant Foremen to see that the men place their tickets on the shop boards before works starts for each period of the day, that the shop boards are locked up punctually after the time-whistle for each period, and that all late-comers are listed up and lose half-an-hour’s pay. They will be assisted in this work by the Time Clerks, one of whom will be allotted to each shop. 426. Time Clocks. If time clocks are provided for use by staff other than those who use metal tickets, the clock cards should be punched by such staff both when entering and when leaving the shops. 427. Workmen’s Attendance-Clock Cards. The procedure laid down in paragraphs 421 to 426 may be altered as described below, where it is found practicable to do so. 428. The workmen’s metal tickets, if already in use, should be used as identification discs enabling the workmen to enter the workshop precincts. 429. The attendance for each period of the day worked should generally be recorded in the shops in which the men work (and not at the gate) with the aid of automatic time-recording clocks where provided on attendance cards, the particulars of ticket number, workman’s name, pay, etc., on which have been printed by an addressing machine. A suitable colour scheme should be used for these cards to distinguish between cooly labour, piece workers, and day workers. 430. For purpose of reckoning time, only the stampings of the time-recording clock should be recognized. Erasures of entries from cards or overwriting thereon should not be permitted. 431. The time clerk attached to each shop should see that each workman clocks only one attendance card and that at any time the number of workmen actually at work in the shop agrees with the number of attendance cards punched and placed in the “IN” rack. This work should be closely scrutinized by a Chargemen or other responsible subordinate.


CHAPTER IV


4. 5

432. Racks containing the attendance cards should be locked up a few minutes after starting time and should not be opened, till a few minutes before closing time. 433. Leaving Shops during Working Hours. All staff, other than Foremen, requiring to leave the workshops during working hours for any reason whatsoever, should be in possession of a gate pass (W.433)/MOD-16 which should be given up at the gate.

FORM W. 433

GATE PASS No._______ TKP’S COPY (GREEN) COST CENTER No. _______________ NAME ______________________________________

EMPLOYEE NUMBERS

CHECK ONE REASON ACCOUNT W.O. OR PROJECT NUMBER

PRIVATE HOSPITAL OFFICIAL

APPROVED

TIME

DATE BY

P.R.9.5.2 MOD-16

Note: The Gate Passes should be prepared in duplicate and duplicate copy retained as block copy.

434. A workman wishing to leave the shop during working hours should also give up his ticket at the gate or punch his attendance card ‘out’ in the ‘shop’. 435. Gate passes for private purposes may be issued for not less than one hour, subject to the provision that re-entry into works is made not later than two hours before closing time in any one period. This condition does not apply to staff going out for prayers.

436. Gate passes should be given to men attending Pakistan Railways dispensaries as out-door patients. When, however, they are advised by a railway medical officer to go to other medical hospitals, such as a dental hospital, they should return to the workshops and apply for leave to do so.


CHAPTER IV


4. 6

437. If men leave the shops to go to the hospital for treatment and are detained for more than half an hour, they should be paid for the time, provided the medical officer in charge of the dispensary certifies that they were unavoidably detained; otherwise, their time should be cut.

438. If a man enters the shops merely for the purpose of taking leave, he should not be paid for the time taken to do so.

439. Gate passes issued to persons injured on duty should show the time at which they met with the accident and bear the remark “hurt on duty”.

440. Material Gate Passes. When material is required to be sent out of the shops, a gate pass (W.440)/ Genl. 16-B1358 (W) 440) should be issued, containing a complete list of the material passing out.

ANNEXURE-B FORM W. 440 Genl. 16-B1358 (W) 440

PAKISTAN RAILWAYS ANNEXURE B

Genl. 16-B1353 (W)1440

Material Gate Pass (Not returnable, returnable) Book No.______________________ Gate Pass No.________________Dated_________ ______________________Section/Shop_____________________Department/Branch. Pass the following men with material noted belonging to _____________ vide * issue Note/Work Order/Voucher No._______________________

NAME/T.No. NOMENCLATURE AND QUANTITY OF MATERIAL

Countersinged by_____________________ Signature _______________________ Designation _________________________ Designation _____________________ (Stamp) (Stamp)

Date and time returned __________ Initial of A.L.W.D/S.L.W.D ______ Material received/acknowledged by

Time left ___________ ____________ Signature _______________________ Initial of A.L.W.D./S.L.W.D._________ (Stamp)

Date and Time ______________ NOTE.- *Strike out what is not applicable P.R…………….

The Gate Passes should be prepared in duplicate and duplicate copy retained as block copy.

441. Material gate passes may be issued by Foremen or Chargemen in independent charge of shops. Such gate passes should be collected at the gate by the Railway Police. Railway Police should see that tools and material in excess of those authorized by the pass do not go out of shops. The collected material gate passes should be sent to the Workshop Accounts Office by the Railway Police.


CHAPTER IV


4. 7

442. Time Office Absentee List. When attendance is recorded at the gate and not in the shops, the Time Office should prepare daily a list (W.442) showing all absentees during the two working periods, stating whether the men are absent, on leave, absent without leave, or absent on medical certificate and submit the list to the Head Timekeeper.

FORM W. 442

ABSENTEE LIST OF SHOP No……………ON……………..20…….

Period absent. Ticket No. Name.

1st Period. 2nd Period.

Cause of

absence. Remarks.

CAUSES OF ABSENCE

A.–Absent without intimation. L.H.P.–Leave on Half Pay.

S.–Sick Leave. L.W.P.–Leave without Pay.

C.L.–Casual Leave. R.–Rest under the Factory Act.

L.F.P.–Leave on Full Pay. H.L.–Hospital Leave.

S.C.L.–Special Casual Leave.

443. A railway doctor's certificate should be produced in all cases of absence on account of sickness, but in cases of men living at inconvenient distances from a railway doctor, a certificate from a recognized medical practitioner may be accepted, provided, that in the case of subordinate staff, it is countersigned by a railway doctor.

444. Any workman absenting himself without leave or medical certificate will be liable to punishment. If the period of absence without leave or medical certificate extends over six consecutive days, the absentee should be struck off the rolls automatically and treated as absconded.

445. The following procedure should be followed in dealing with men absenting themselves:

(1) In the case of men absenting themselves for one day, the Head Timekeeper / Shop foreman may allow them to take their tickets / punch their cards and resume work. If, however, the Foremen concerned are not satisfied with the explanations given by the men for their absence without previous sanction of leave, they should recommend such men for suitable punishment to the Works Manager.


CHAPTER IV


4. 8

(2) In the case of men absenting themselves for two or three days, such men should report themselves to the Labour Warden or Employment Officer or other authority detailed for the purpose, who should examine each case and decide whether the men concerned are to be given their tickets. If in his opinion, the tickets should not be issued without disciplinary action being taken against the men concerned, he should report the matter to the Works Manager.

(3) In the case of men absenting themselves for over three days but not more than six days, the Assistant Works Manager concerned should examine each case and decide whether the workmen are to be allowed to resume work. When he considers that they should not be so allowed, he should refer the matter to the Works Manager for orders.

(4) In the case of men absenting themselves for over six days, the Works Manager should personally examine each case and decide whether the workmen concerned should be given their tickets.

446. Time Office Absentee Lists should be prepared in carbon duplicate by the time clerks in the Time Office for each shop twice a day, one for each period. The carbon copy should be submitted direct to the Head Timekeeper within an hour of the opening of the shops for each period, the original copy being used for posting the Time Sheets.

447. Shop Absentee Lists. Shop Absentee Lists (W. 447) should be prepared in carbon duplicate, by the shop clerks, twice a day in a form identical with that prescribed for Time Office Absentee Lists (see paragraph 442). The information for preparing these absentee lists should be obtained from the shop Ticket Boards, Time Book (W.701) and Leave Sanctions. One copy of the absentee List, after being scrutinized and signed by the Foreman or Chargeman concerned, should be submitted to the Head Timekeeper once in the forenoon and once again in the afternoon within two hours of the opening of the shops for each period.

448. Check of Absentee Lists. The Head Timekeeper should compare the Shop Absentee Lists received from the shops with the Time Office Absentee Lists, shop by shop, investigate all differences and irregularities and bring them to the notice of the Works Manager / Assistant Works Manager concerned. No alteration should be made in the Time Office Absentee List or in the Time sheets without the written orders of the Works Manager / Assistant Works Manager concerned, which should be given on the face of the Time Office Absentee Lists. The absentee lists should be filed carefully in support of the alterations, if found necessary, in the Time sheets.


CHAPTER IV


4. 9

449. Register of Absentees. When attendance is recorded on time-clocks in shops, as provided in paragraphs 427 to 432, the absentee lists should be prepared in the shops. These should be prepared within an hour of starting time both in the morning and in the afternoon, countersigned by the Chargemen in token of their check and acceptance and sent immediately to the Time Office. From these lists, the timekeepers should post a “Register of Absentees”, showing the nature of the absence and the references to sanctions regarding leave, etc., if any, and should prepare therefrom a monthly absentee list for each “shop” in Form W. 449, to be attached to the labour pay sheets. The “Register of Absentees” should be treated as an important initial record from which service records may be posted.

FORM W. 449

MONTHLY ABSENTEE LIST OF SHOP No……………….FOR THE MONTH OF 20…………..

Dates Ticket No. Name.

Father’s

Name. Designation.

1st to 31st.

Total No. of

days of

absence.

Remarks.

CAUSES OF ABSENCE

A.–Absent without intimation. L.H.P.–Leave on Half Pay.

L.F.P.–Leave on Full Pay. S.C.L.–Special Casual Leave.

S.–Sick Leave. H.L.–Hospital Leave.

L.W.P.–Leave without Pay. R.–Rest under the Factory Act.

C.L.–Casual Leave.

450. Night Shifts. (1) When it is found necessary to work night shifts, the Foremen should submit applications to the Works Manager in Form W. 453, for sanction to such working. These applications should be made out in triplicate, two copies being sent to the Works Manager who will, after sanction, return one copy to the shops and send the other copy to the Time Office. (2) When a workman works on a shift which extends over midnight, the ensuing day for him shall be deemed to be the period of twenty-four hours beginning when such shift ends, and the hours he has worked after midnight shall be counted towards the


CHAPTER IV


4. 10

previous day, unless, in the case of any railway workshop, the Government has agreed under Section 46 of the Factories Act that the ensuing day shall be deemed to be the period of twenty-four hours beginning when such shift begins and that the hours worked before midnight shall be counted towards the ensuing day. 451. Where the system of registering the attendance at the gate is in force, absentee lists for night shifts should be prepared in the same manner as for the day shifts, both by the shops and by the Time Office, and the same procedure as for day work should be adopted, mutatis mutandis, for ensuring that the attendance has been correctly marked both at the gate and in the shops. The total night shift should however be considered as if it constituted one period only. Where attendance is marked in the shops, the Railway Police at the gate may permit only such men to enter and leave the shop as have been marked for night shifts. 452. Tickets Left on Shop Boards. A daily return should be sent by shops to the Time Office showing the numbers of the tickets left behind on the boards at the close of the first and of the second periods each day, and the irregularity taken up with the staff concerned. 453. Overtime Requisition. Except in very exceptional and urgent cases, no overtime should be worked in shops without the prior sanction of the Works Manager, which should be obtained by the Foreman by the submission of an Overtime Requisition (FORM W.453)/(MOD-15) in duplicate, one copy being sent to the Time Office and the other to the Accounts Office. This will show the Ticket Nos. of the men required, the Chargeman under whom they would work, and the reason for overtime working.

FORM W.453

OVERTIME REQUISITION

COST CENTRE PREPARED BY DATE REQUIRED

NUMBER NAME

EMPLOYEES REQUIRED HOURS REQUIRED NUMBERS NAME DESIGNATION FROM TO TOTAL

A/C. W.O. OR

PROJECT NUMBER

NATURE OF WORK REASON FOR OVERTIME

REQUESTED BY ________________________ _______ COST CENTRE SUPERVISOR DATE

APPROVED ________________ __________ WORKS MANAGER DATE

ACCOUNTING CENTRE USE COPY _______________________ CHECKED BY

P.R - MOD-15.


CHAPTER IV


4. 11

454. Overtime worked in one week should not be counted against “short” time worked in another. 455. No overtime should ordinarily be worked in shops unless under the supervision of a Chargeman. 456. Overtime Ticket Boards and Boxes. Men working overtime should remove their tickets from their original ticket boards and hang them on Overtime Boards specially meant for this purpose. These boards should preferably be distinguished from the usual shop boards by being painted red. Chargemen and time clerks should check these overtime boards and make the necessary entries directly into the respective time sheets. 457. Men leaving work during overtime duty should hand in their tickets at the gate to the Railway Police who should note the time the men left work, and inform the Head Timekeeper. On leaving the workshops after working overtime, the workmen should deposit their tickets in a special overtime box to be kept in the Time Office. The tickets in the overtime box should be listed in proper order and this list should be compared by the Head Timekeeper with the daily return of overtime worked, submitted by the shops. All irregularities should be investigated by the Head Timekeeper and brought to the notice of the Works Manager/Assistant Works Manager concerned. 458. Where clock cards are being used, a special overtime card of a distinctive colour should be punched simultaneously with the punching “OUT” of the day card, in order to record the overtime worked. 459. Overtime Allowance. The following are amongst the more important provisions of Section 47 of the Factories Act, 1934, in regard to the grant of overtime allowance:

(1) Where a worker in any factory works for more than forty-eight hours in any week, or where a worker in a factory other than a seasonal factory works for more than nine hours in any day, he shall be entitled, in respect of the overtime worked, to pay at the rate of twice his ordinary rate of pay.

(2) Deleted.

460. Subject to the provisions of the preceding paragraph, the following rules should be observed in regard to the grant of overtime allowances to the extent these rules are not inconsistent with any existing rules or orders issued by the Ministry of Railways (Railway Board):


CHAPTER IV


4. 12

(1) Workman may be paid overtime for the actual number of hours worked beyond shop hours in the interest of service, at the rate of one-eighth of a day’s pay for every hour so worked.

(2) Daily-rated staff receives full pay of certain holidays in the year (see

paragraph 309). If required to work on those holidays they should be paid overtime for doing so.

(3) Workmen sent from shops to work at outstations temporarily should be given

daily allowance in accordance with paragraph 316.

(4) Workmen sent out from shops temporarily to work at their headquarters station should not be allowed overtime allowance unless they work beyond shop hours.

(5) Workmen sent out from shops with engines and vehicles on trial trips should

be paid for the actual number of hours worked beyond shop hours.

(6) A record of overtime worked must be kept. 461. Deleted. 461A. Time Sheets. Time sheet is the basic record of attendance of a workman for a wage period. A workman will be paid wages according to number of hours he works during a day or month. Time sheets (Form W. 461A) for workmen will be maintained in Time Office of workshops separately for each shop, for two purposes; one for the purpose of payment and other for the purpose of allocation of hours worked to the jobs upon which the workmen are employed. For the first purpose, their attendance will be marked daily from the ticket boards, the absentees on account of leave, sickness, etc. being ascertained from the ticket numbers left in the Time Office. Under no circumstances are erasures to be permitted. Corrections where necessary will be made neatly and initialed by the Head Time Keeper. For the second part, allocation will be recorded on the lower portion of the time sheets from the initial records of shops i.e. chargemen’s time book, Job tickets.


CHAPTER IV


4. 13

W-461-A TIME SHEET……PRESENT COST CENTRE NO.….…….PERIOD ENDING…..…..PAGE……..OF…....

1 2 4 6 7 8 9 10TOTAL

HRSD H

P/PB/F

1 2 4 6 7 8 9 10TOTAL

HRSD H

EMPLOYEENAMEDESIGNATION

NOOTHER COST CENTRE

NO NAMEPREPARED BY

APPROVED BY

" NO PAY " CASUAL

TIME TYPE

ATTENDANCE-PERIOD 1 PERIOD 2ATTENDANCE PAYABLE

HOLIDAYGATE PASS

DOUBLE RATE

SOURCE NUMBER

DOCUMENT NAME

ACCOUNT ORRECEIPT NO

TOTAL PAY TIME

11 AND UPTO 31

11 AND UPTO 31

REGULAR TIMEOVERTIME SINGLE RATE

LEAVE - REGULAR " HALF PAY

MOD-13. P.R.

TOTAL P.W. TIMETOTAL D.W. TIME

OTHER TIME

462. Deleted. 463. The actual number of hours worked each day should be shown in the Time Sheet. In calculating the hours of workmen who are monthly rated and not daily rated, a month should be considered as equivalent to 208 working hours, in all workshops where the day working hours in a week of six working days are 48 or 8 hours per day which, for 26 days, gives 208 hours. Where the number of working hours per week of six days is more or less than 48, the following formula should be used in ascertaining the equivalent of a month in terms of working hours “Divide the actual number of normal working hours in a week by six (the number of working days) and multiply by 26, the average number of working days other than Sundays”. If the number of normal working hours per week were, say, 45, the month should be considered to be equivalent to (45/6 x 26) or 195 working hours. The particulars of name, ticket number, designation, parent cost centre number, etc., should be copied on the Time Sheets sometime before the commencement of each month, from the Time Sheets of the previous month.


CHAPTER IV


4. 14

464A. Summary of Time Sheets. As soon as the time sheets of each shop are prepared a Summary of Time Sheets will be prepared by the Time Office, in Form W. 464A, and will be submitted to the IT Section (Directorate of FIS/MIS) for the preparation of Payrolls Bills and Labour Distribution Statements.

FORM W.464A

COST CENTRE NOACCOUNTING UNIT PERIOD CHARGABLE

PAKISTAN RAILWAYS

SUMMARY OF TIME SHEETS

SR.No C.C. No.EMPLOYEE

NO.CASUAL LEAVE

REGULAR HOURS

OVER TIME

HOURS

PIECE WORK HOURS

LEAVE NOT DUE

MATERNITY LEAVE

OPTIONAL LEAVE

SPECIAL LEAVE

LFP LHP LFP LHP LFP

ON MEDICAL CERTIFICATE

WITHOUT MEDICAL

CERTIFICATE

RECREATION LEAVE

LHP

DISABILITY LEAVE

LWP UDP

REGULARSUSPESNSION

PIECE WORK

WORK ORDER / PROJECT NO.

HOURS

ALLOCATION OF TIME

WORK ORDER / PROJECT

NO.

HOURS

OVERTIME

WORK ORDER / PROJECT

NO.

HOURS

464. The Head Timekeeper will be held responsible for the completion, in all respects, of the Time Sheets and their submission to the Workshop Accounts Officer within four days after the close of the month to which the bills relate.

465. Deleted.

466. Deleted.

467. Deleted.

468. Deleted.

469. Deleted.

470. Deleted.

CHAPTER V

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER V

PAYMENT OF WAGES

CONTENTS


11

PAYMENT OF WAGES ACT 5.1 501 — 502

DEFINITION OF WAGES 5.1 503

RESPONSIBILITY FOR AND METHOD OF PAYMENT 5.1 — 5.2 504 — 510

FINES AND DEDUCTIONS 5.2 — 5.5 511 — 522

(514 Deleted)

INSPECTIONS 5.5 523

COMPLAINTS OF DEDUCTIONS OR DELAYS 5.5 524

ACTION BY THE AUTHORITY APPOINTED BY THE

GOVERNMENT

5.5 525

APPEAL AGAINST THE AUTHORITY 5.6 526

PUNISHMENTS FOR BREACHES OF THE ACT 5.6 527 — 528

PAYMENT TO WORKSHOP LABOUR 5.6 529

PROGRAM OF PAYMENT 5.6 530

OBTAINING CASH 5.7 531 — 532

SELECTION OF PAYMENT STAFF 5.7 533

RECEIPT OF MONEY BY THE PAYMENT STAFF 5.8 534

BOXING OF WAGES 5.9 — 5.10 535 — 540

DISPOSAL OF AMOUNTS LEFT AFTER FILLING IN PAY

ENVELOPES

5.10 541

PAY SLIPS 5.10 542

PAY TICKETS 5.10 543 — 544


CHAPTER V

PAYMENT OF WAGES

CONTENTS


12

MANNER OF PAYMENT OF WAGES 5.11 545 — 549

SHORTAGES OR EXCESSES 5.11 550

SURPRISE CHECKS 5.11 551

UNPAID WAGES 5.12 552 — 554

PREPARATION OF UNPAID WAGES LISTS BY ACCOUNTS

OFFICE PAYMENT STAFF

5.12 555

CLEARANCE CERTIFICATE 5.13 556

DUTIES OF PAYMENT SUPERVISOR 5.13 557 — 559

PAYMENT REPORT 5.13 560

PAYMENT OF UNPAID AMOUNTS 5.13 561


CHAPTER V

PAYMENT OF WAGES

5.1

A. THE PAYMENT OF WAGES ACT 501. Wages should ordinarily be paid monthly irrespective of whether the staff are daily rated or monthly rated. In the case of workshop staff in BS-1 to BS-10 the payment of wages will be subject to the provisions of the Payment of Wages Act, 1936, and the rules made thereunder. No such staff can give up by contract or agreement his rights under the Act, as any such relinquishment of any right conferred by the Act is null and void in so far as it purports to deprive him of such right. 502. The substance of the Act and of the Rules made thereunder is given in the following paragraphs. The instructions given in these paragraphs, however, have no validity except in so far as they reproduce the exact wording, or represent correctly the meaning, of the Act and the Rules thereunder, and no doubtful cases should be decided except by a reference to the said Act and the Rules. A copy of the Abstract of the Act and of the Rules, in English and in the language of the majority of the staff employed in the workshop, should be displayed at or near the main entrance of the workshop or at such place or places as may be specified by the concerned Works Manager/Assistant Works Manager or Labour Warden. 503. Definition of Wages. “Wages” for the purpose of the “Payment of Wages Act” means all remuneration payable to an employed person on the fulfilment of his contract of employment. It includes bonus and any sum payable for want of a proper notice of discharge. It excludes:

(i) the value of house accommodation, supply of light, water, medical attendance or other amenity or of any service excluded by the Federal or Provincial Governments;

(ii) the employer’s contribution to a pension or General Provident Fund; (iii) travelling allowance or concession or other special expenses entailed by the

employment; and (iv) any gratuity payable on discharge.

504. Responsibility for and Method of Payment. The Works Manager is responsible for the payment under the Act of wages to persons employed under him, and any contractor employing persons is responsible for payment to the persons he employs. 505. Wage periods should be fixed for the payment of wages at intervals not exceeding one month. A notice in English and in the language of the majority of persons employed in the shop should be displayed in a conspicuous place at or near the main entrance of the shop or at the specified place or places showing, for not less than two months in advance, the days on which wages are to be paid.


CHAPTER V

PAYMENT OF WAGES

5.2

506. Wages should be paid on a working day within seven days of the end of the wage-period (or within ten days if 1,000 or more persons are employed). The total number of men employed under the Pakistan Railways Administration should be taken into account for purposes of complying with this provision. 507. The wages of a person discharged should be paid not later than the second working day after his discharge.

508. When it is not possible for the Accounts Officer to pre-audit the claims for payment within the stipulated time, the authority empowered to terminate the services of an employee shall have power to make payment of the employee’s wages and / or any amount payable in lieu of notice on the basis of the information at the authority’s disposal, the authority being permitted to obtain the necessary funds from the nearest station.

509. The authority who so settles accounts must exercise all possible care to avoid over or under payments.

510. Payments in kind are prohibited. 511. Fines and Deductions. No deductions should be made from wages except those authorised under the Act (See paragraph 512 to 522 below). 512. Fines can be imposed only for such acts and omissions as the employer may, with the previous approval of the Conciliation Officer and Supervisor of Railway Labour, specify by a notice displayed at or near the main entrance of the shop and after giving the employed person an opportunity for explanation. 513. The list of acts and omissions approved by the Conciliation Officer and Supervisor of Railway Labour includes the following items:

(1) Disregard or disobedience of orders. (2) Insubordination and breaches of discipline. (3) Late or irregular attendance. (4) Improper behavior such as drunkenness, quarrelling or sleeping on duty. (5) Incivility or causing inconvenience to the public. (6) Making false or misleading statements. (7) Inefficient, dilatory, careless, wasteful, dangerous or obstructive working. (8) Malingering. (9) Failures to observe rules and regulations not involving more severe

disciplinary action. (10) Causing loss of or damage to railway property where the full or partial loss

is not recovered under Section 7(2) (c) of the Payment of Wages Act, 1936.


CHAPTER V

PAYMENT OF WAGES

5.3

514. Deleted. 515. Deductions for absence from duty can be made only on account of the absence of the employed person at times when he should be working, and such deductions must not exceed an amount which is in the same proportion to his wages for the wage-period, as the time he was absent in that period is to the total time he should have been at work. 516. If ten or more employed persons, acting in concert, absent themselves without reasonable cause and without due notice, the deduction for absence can include wages for eight days in lieu of notice, but:

(1) no deduction for breaking a contract can be made from a person under the age of 18 years, or a woman,

(2) there must be a provision in writing which forms part of the contract of employment, requiring that a specific period of notice of intention to cease work not exceeding 15 days or the period of notice which the employer has to give to discharge a worker, must be given to the employer and that wages may be deducted in lieu of such notice,

(3) the above provision must be displayed at or near the main entrance of the shop, (4) no deduction of this nature can be made until a notice that this deduction is to

be made has been posted at or near the main entrance of the shop, and (5) no deduction may exceed the wages of the employed person for the period by

which the notice he gives of leaving employment, is less than the notice he should give under his contract.

For the purposes of this paragraph an employed person shall be deemed to be absent from the place where he is required to work, if, although present in such place, he refuses, in pursuance of a stay-in strike or for any other cause which is not reasonable in the circumstances, to carry out his work. 517. Deductions can be made for damage to or loss of goods expressly entrusted to an employed person or for loss of money for which he is required to account, where such damage or loss is due to his neglect or default. Such deduction cannot exceed the amount of the damage or loss caused and can be made only after giving the employed person an opportunity for explanation. 518. Deductions can be made, equivalent to the value thereof, for house accommodation, amenities, or services (other than tools and raw material) supplied by the employer, provided these are accepted by the employed person as a part of the terms of his employment and have in the case of amenities and services been authorized by order of the Federal Government.


CHAPTER V

PAYMENT OF WAGES

5.4

519. The following have been authorized by the Federal Government to be regarded as amenities and services for which deductions from wages may be made:

(i) use of railway institutes; (ii) use of railway clubs; (iii) use of railway schools; (iv) services rendered by medical officers; (v) supply of electric current; (vi) supply of water; (vii) supply of conservancy agreements; (viii) supply of diet in railway hospitals; (ix) supply of articles made in railway workshops to the order of the employee;

and (x) replacement of electric and gas fittings and articles supplied in residential

houses and quarters. (xi) supply of coal, cinders, unserviceable sleepers and other timber, kerosene

and other oils, safety matches and cloth to employees by railway administration from their own stocks for the private use of their employees and at their written request;

(xii) supply, at the written request, of railway employees of: (a) stamps on service agreements; (b) uniforms when such supply is made in the form of additions to

normal free issues or to replace uniforms lost by the employee or uniforms which have become unserviceable before the expiry of their normal life;

(c) watches and their repair. (xiii) supply of revenue stamp for obtaining receipts under Section 30 of the

Stamp Act, 1899 (II of 1899) for payment of sums exceeding Rupees 20). (xiv) supply of diet in emergencies at the written requests of employees.

Deductions can also be made in respect of the following: (i) rent for cattle sheds provided for by Railway Administration; (ii) rest house charges; and (iii) cost of coffins or advances therefor.

520. (1) Deductions can be made for the recovery of advances or for adjustment of overpayment of wages.

(2) Advances of unearned wages can be made at the paymaster’s discretion during employment.


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PAYMENT OF WAGES

5.5

521. Deductions can be made for subscription to and for repayment of advances from General Provident Fund. 522. Deductions can be made for payments to the Postal Insurance Fund or to co-operative societies approved by the Federal Government. Deductions in respect of co-operative societies are ordinarily subject to the following conditions:

(1) That no deductions should be made from wages for co-operative societies without the written authority and consent of the employee concerned which may be given once generally and not on each occasion a deduction is made;

(2) That deductions under the heads of “repayment of loans with interest” and “recovery of the price of stores issued to members of a co-operative society on credit” should be limited in either case to 50 per cent of the wages of each employee and to 75 per cent for both these purposes together, i.e., when deductions are being made from one member for both purposes.

Note.–These exclude payments in regard to cost of shares and savings bank deposits. 523. Inspections. An Inspector can enter on any premises, and can exercise powers of inspection (including examination of documents and taking of evidence) as he may deem necessary for carrying out the purposes of the Act. 524. Complaints of deductions or delays.

(1) Where irregular deductions are made from wages, or delays in payment take place, an employed person can make an application in the prescribed form within six months to the authority appointed by the government for the purpose. An application delayed beyond this period may be rejected unless sufficient cause for the delay is shown.

(2) Any legal practitioner, official of a registered trade union, Inspector under the Act, or other person acting with the permission of the authority can make the complaint on behalf of an employed person.

(3) A single application may be presented by, or on behalf of, any number of persons belonging to the same factory, the payment of whose wages has been delayed.

525. Action by the authority appointed by the Government. The authority may award compensation to the employed person in addition to ordering the payment of delayed wages or the refund of illegal deductions. If a malicious or vexatious complaint is made, the authority may impose a penalty not exceeding Rupees 1000 on the applicant and order that it be paid to the employer.


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PAYMENT OF WAGES

5.6

526. Appeal against the authority. An appeal in the prescribed form against a direction made by the authority may be preferred within 30 days to the District court:

(1) by the paymaster, if the total amount directed to be paid exceeds Rupees 6,000;

(2) by an employed person, if the total amount of wages withheld from him or his co-workers, exceeds Rupees 10,000; and

(3) by a person directed to pay a penalty for a malicious or vexatious application.

527. Punishments for breaches of the Act. Anyone delaying the payment of wages beyond the due date or making any unauthorized deduction from wages is liable to a fine up to Rupees 5000, but only if prosecuted with the sanction of the Authority or the appellate Court. 528. The paymaster who,

(1). does not fix a wage-period, or (2). makes payment in kind, or (3). fails to display at or near the main entrance of the shops an Abstract of the

Act in English and in the language of the majority of the employed persons, or

(4). breaks certain rules made under the Act is liable to a fine not exceeding Rupees 2,000. A complaint to this effect can be made only by the Inspector or with his sanction.

B. PAYMENT TO WORKSHOP LABOUR

529. The procedure laid down in paragraphs 530 et seq should be adopted for the payment of the wages of workshop labour in all cases in which the procedure prescribed in the Pakistan Railways Code for the Accounts Department is not followed. The procedure of payment to Workshop Labour should also be followed, where the circumstances so permit, in paying the staff employed in Running Sheds and other concentrations of labour, particularly when the number of such staff exceeds 300. 530. Program of Payment. A program of payment should be drawn up by the Works Manager in consultation with the Workshop Accounts Officer and circulated. The dates of payments given therein should be adhered to as far as possible.


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PAYMENT OF WAGES

5.7

531. Obtaining Cash. As soon as the payroll of each shop is checked and passed for payment by the Workshop Accounts Officer, the amount required for each batch should be totalled up separately, and summarized in a memo, preferably in the form below. The distribution of the money according to different denominations of coins and notes required for each shop should be shown by the staff checking the payrolls.

FORM W. 531 MEMO

The Chief Cashier & Treasurer Pakistan Railways Lahore. Will you please arrange to send me Rs.______________________ as per details given below, for payment of wages to the ________________shop staff, on ___________ at _____________hours.

_______________________ for Financial Adviser and Chief Accounts Officer.

Batch No.

Notes Rupees 5000

Notes Rupees 1000

Notes Rupees

500

Notes Rupees

100

Notes Rupees

50

Notes Rupees

20

Notes Rupees

10

Coin Rupees

5

Coin of Rupees

2

Coin of Rupees

1 Total

I . . . II . . . and so on.

Total

532. This memo should be sent to the Divisional Pay Master (DPM) at the latest by the mid-day of the day preceding the date of payment. On the authority of this memo, the Divisional Pay Master (DPM) will send the money, as asked for, on the morning of the date of payment. The money should always be transported from the Cash Office to the place of payment under the protection of armed cash guard/Pakistan Railway Police. 533. Selection of Payment Staff. Except in those cases in which workshop labour is paid by Sectional Pay Masters (SPM) of the Cash Department in accordance with the normal procedure for payments to open line staff as laid down in the Pakistan Railways Code for the Accounts Department, the payment of workshop wages should be made


CHAPTER V

PAYMENT OF WAGES

5.8

with the help of “payment staff” selected for the purpose each month by the Workshop Accounts Officer, from amongst his staff. In selecting the men for payment, it should be seen that:

(1) the staff selected for payment are changed every month and they are not given the same batch every time;

(2) the selection of the men for payment is made after the check of the payrolls has been completed; and

(3) the staff checking the payrolls are not employed on payment work of the payrolls in the same month but that other staff are selected.

534. Receipt of money by the Payment Staff. The Divisional Pay Master (DPM) or his Sectional Pay Masters (SPMs) should hand over the money to the payment staff nominated by the Workshop Accounts Officer, as early as possible during the day. The signature of each payment staff should be obtained in a Cash Book (W.534) maintained for the purpose in the Workshop Accounts Office, in token of his having received the correct amount of money. A receipt for the total amount should be given to the Divisional Pay Master (DPM) / Sectional Pay Master (SPM) by the Payment Supervisor, who will be an Assistant Accounts Officer, specially nominated for each payment by the Workshop Accounts Officer.

FORM W. 534

CASH BOOK FOR PAYMENT TO THE DAILY-RATED STAFF………………… SHOPS…………..FOR THE MONTH OF………………..

Amount returned to the

DPM/SPM.

Bat

ch N

o.

Shop

No.

Am

ount

.

Sign

atur

e of

pay

men

t sta

ff.

Am

ount

pai

d.

Afte

r fil

ling

in p

ay

enve

lope

s.

Afte

r pa

ymen

t.

Am

ount

as

per

unpa

id w

ages

lis

t.

Unpaid wages list No.

and Date.

Exce

ss.

Shor

tage

.

Rem

arks

.

1 2 3 4 5 6 7 8 9 10 11 12


CHAPTER V

PAYMENT OF WAGES

5.9

535. Boxing of Wages. As soon as the payrolls are passed for payment by the Workshop Accounts Officer, the amount of wages should be entered on the pay envelopes. If boxes are used instead of envelopes, pay slips (W. 542) showing the amount to be paid should be prepared and placed together with the cash within the boxes]. These pay envelopes should be handed over, preferably, on the day preceding the date of payments, to the staff selected to make payment, so that they may compare them with the payrolls and satisfy themselves that the amounts shown are correct. Each envelope should then be initialled by the staff concerned. 536. The money should be placed in envelopes under the supervision of the Payment Supervisor. Each official will be assisted by a chargeman specially deputed for the purpose. The staff should keep the payroll in front of him and as he hands out the money (and the pay slips, where boxes are used instead of envelopes) for a ticket number, he should call out the ticket number and amount. The chargeman should check the amounts of money, put them in the envelopes and initial the latter in token of the money placed in the envelopes agreeing with the amount entered on them. The pay envelopes should be placed in a tray in the order of consecutive numbers. These trays should be placed in boxes or chests which could be double-locked, pending the carriage of the latter to the place of payment. The key of one lock should remain with payment staff and that of the other with the Chargeman detailed to assist. 537. If in any case, workmen have to be paid their wages, which have already been included in the payroll before the main payment day, care should be taken to stop payment of the amounts charged for them in the regular payroll. In order to avoid double payment in such cases the pay envelopes of the workmen concerned should not be made up.

538. On the satisfactory completion of the boxing, the payment staff and the chargemen should fill in the following certificates on the summary page of the payroll. “Certified that all amounts shown herein, except for the following Ticket numbers, have been correctly counted by me and handed over to the chargeman recounting and boxing.” Signature of payment staff ……………………………………………………………….. Section……………………………………………………………………………………... Date…………………………………………………………………………………………

“Certified that I have re-counted and boxed all the amounts shown herein, except for the following Ticket numbers, and am satisfied that this has been correctly done.” Signature of chargeman…………………………………………………………………... Shop………………………………………………………………………………………… Date…………………………………………………………………………………………


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PAYMENT OF WAGES

5.10

539. In the event of there being a discrepancy, the excess or shortage should be located and set right before the above certificates are filled in. 540. Once the certificate is signed, the chargeman becomes responsible for the accuracy of the amount in each envelope and if any complaints of money being found short are made and proved, he should be called upon to make good the shortage. Each chargeman should see that the balance left on hand with the payment staff is not in excess of the total wages of the men whose pay envelopes have not been made up. If there is an excess, and a shortage for a corresponding or smaller amount is complained of and proved at the time of payment, the amount of excess may be utilized towards meeting the shortage and no recovery made from the chargeman. 541. Disposal of amounts left after filling in pay envelopes. The amounts left with the payment staff, after filling in pay envelopes, should be handed over immediately to the Sectional Pay Master (SPM), who should be in attendance for the purpose of receiving such amounts. The latter should then post the appropriate column of the Cash Book (W.534) in the presence of the payment staff and initial the amount. If any alteration in this amount is to be carried out, it should be done under the initials of the Payment Supervisor. The Payment Supervisor should finally prepare a Miscellaneous Receipts Transmit Note (G.1403) for the total amount made over as above by all the payment staff to the Sectional Pay Master (SPM) and send it to the Divisional Pay Master (DPM) through his Sectional Pay Master (SPM), getting the signature of the latter on the office foil of the Miscellaneous Receipts Transmit Note, in token of the remittance having been made. 542. Pay Slips. When tin boxes are used instead of envelopes, “Pay Slips” (W.542) showing the gross wages, deductions and the net amount payable for the month for each workman should be prepared. This work is best carried out by typing out suitably perforated labour payrolls, the names and other particulars on which have been entered by using computers. The computer facilitates the check of totals and cross-totals and simultaneously provides the workmen with a complete statement of their accounts. The extra copy will provide the pay slips to be placed in the boxes. 543. Pay Tickets. On the date of payment, “Pay Tickets” (W.543) showing the ticket numbers, the month to which the wages relate, the gross wages, deductions and the net amount payable, should be prepared by the staff of Accounts Office in respect of all those men whose wages have been drawn in the payroll and who are in service. These tickets should then be listed out and made over to the Foremen of the shops concerned to be distributed to the workmen a few hours in advance of the actual payment. 544. Where the attendance is marked on time-cards, the time-cards themselves may be used in place of special pay tickets.


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PAYMENT OF WAGES

5.11

545. Manner of Payment of Wages. Payment should not be made within workshop hours. Payments should commence at the close of the second period of work and workmen should line up in the serial order of ticket numbers of their shops in their respective batches. The workmen should bring with them their metal tickets as well as the pay tickets. The chargeman or other subordinate, whose duty is to line up the men of each batch and maintain order as they come up for payment, should stand outside the pay window, collect the metal tickets and call out the ticket numbers. The chargeman paying out the wages should stand behind the window and be ready with the envelope bearing the number called out and hand it over in exchange for the pay ticket after seeing that the pay ticket bears the same number as the envelope. The collected pay tickets should be handed over to the payment staff, who will stand by the side of the chargeman and will watch that for every envelope given out the correct pay ticket is received in exchange. 546. Any workman who does not present himself in his turn must wait till all other men of his shop have been paid. Similarly, anyone presenting a pay ticket alone should be paid only after identification by some responsible person. 547. One or more foreman and accounts representatives, as may be found necessary, should be deputed to attend to complaints of money being found short in the envelopes or boxes. Complaints of shortages will be entertained only if the man complaining is in possession both of the pay envelope or box and of the cash it was supposed to contain and the complaint is made before he passes out of workshop gate. 548. All complaints should be brought to the notice of the chargeman paying out the money and the payment staff helping him to do so. Shortages in boxing will be made good by the chargeman responsible for it, unless there is an excess with the payment staff to cover such a shortage (see paragraph 540). 549. The foremen deputed to attend to workshop payments are responsible for seeing that bad coins are exchanged for workmen from the Sectional Pay Master (SPM), and the payment boxes (when used) are returned by the workmen after payment. 550. Shortages or Excesses. Small shortages or excesses with payment staff may be adjusted against the Work in Process Account (Workshop Manufacturing Suspense Account) under the orders of the Financial Adviser & Chief Accounts Officer, provided the latter considers them too small to merit detailed investigation and is unable to fix responsibility therefor. 551. Surprise Check. Surprise checks should be made by the Workshop Accounts Officer at the time of boxing and also when payment is being made.


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5.12

552. Unpaid Wages. On payment being completed, the payment staff and the chargeman making payment should check the unclaimed envelopes (or boxes) in their possession with the payroll and the chargeman should enter in ink against the numbers concerned the words “Not paid” under his dated initials. A certificate should then be given by the payment staff and chargeman on the summary page of the payroll as follows: “Certified that all workmen, with the exception of those noted below, have been duly paid by me in the presence of the payment staff.”

………………………. Chargeman.

“Certified that payment has been made in my presence to all the workmen except those shown below”.

………………………. Payment Staff.

553. The envelopes (or boxes) left undelivered should be emptied and their amount made over to the Sectional Pay Master (SPM) who should immediately enter the same in the Cash Book (W. 534) under the appropriate column in the presence of the payment staff and initial the amount. A Miscellaneous Receipt Transmit Note (G.1403) for the total amount returned by all the payment staff should be made out immediately and sent to the cashier. If the amount of unclaimed pay envelopes cannot, due to some special reasons, be returned to the Sectional Pay Master (SPM) on the day of payment, it should be sent to the Divisional Pay Master (DPM) on the following day accompanied by the Miscellaneous Receipt Transmit Note (G.1403). 554. Collected pay tickets should be compared with the payrolls on the following day, and mistakes, if any, investigated and set right under the instructions of the Payment Supervisor. 555. Preparation of Unpaid Wages Lists by Accounts Office Payment Staff. After the collected pay tickets have been checked as laid down in paragraph 554 above, each payment staff should prepare lists of the men of each shop not paid, i.e., unpaid wages lists (A.952), in triplicate, by carbon process, post columns 8, 10 and 11 of the Cash Book (W.534) in respect of his batch and record the accountal of the money received by him on the summary page of each payroll in the following form:

a. Amount paid on the main payment day................................................................................... b. Amount remaining unpaid, vide List No...........................dated.............................returned to the

Sectional Pay Master (SPM)............................................................................................................. c. Total amount of the payroll……………………………………………………..……………...


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PAYMENT OF WAGES

5.13

556. Clearance Certificate. Each payment staff should then record a clearance certificate, on a sheet of paper common for all payment staff, to the effect that everything was in order at the time of payment. Any fact that he may like to bring to the notice of the higher authorities should be mentioned in the certificate, which should be put up with the payment report by the Payment Supervisor (paragraph 560).

557. Duties of the Payment Supervisor. The payrolls with the unpaid wages lists, the Cash Book and the clearance certificate should be put up to the Payment Supervisor as soon as possible, ordinarily not later than the day following the date of payment. The Payment Supervisor should check the unpaid wages lists with the payrolls, scrutinize the various certificates recorded by the chargemen and the payment staff, check the Cash Book and total it up. He should sign each unpaid wages list in token of his having checked it. After these checks have been exercised, a summary of all the unpaid wages lists should be prepared preferably in Form (W.557) in triplicate by carbon process. One copy of the summary together with a copy of all the unpaid wages lists should be sent to the cash office, the other to the Labour Bureau/Works Manager, and the third retained as an office copy.

FORM W. 557. /P.15/A. 952/A. 1116/Revised SUMMARY OF UNPAID WAGES LISTS OF ………………….…..SHOPS

FOR THE MONTH OF…………………… Unpaid wages list number and date Shop No. Amount.

Total……

558. The summary (W.557)/P.15/A. 952/A. 1116/Revised should be prepared in the order of the serial numbers allotted to the unpaid wages lists.

559. The Payment Supervisor should then prepare a pay order (G. 1688) for the total amount of unpaid wages, debitable to “Unpaid Salaries and Wages” (G.8208) (Deposits unpaid wages). It should be signed by the Workshop Accounts Officer and dealt with in the usual way as other cash bills, a cheque being sent to the Cash Office for the amount of the pay order, within 4 or 5 days of the date of the main payment.

560. Payment Report. The Payment Supervisor should put up the results of payment (Payment Report) to the Workshop Accounts Officer showing the disposal of the cash received from the cash office, shortages or excesses, if any, complaints of short payments received, proposals for their disposal and adjustments, if any, required to be made in connection with the net excess or shortage.

561. Payment of Unpaid Amounts. The Divisional Pay Master (DPM) should arrange for the payment of the unpaid items within such period after the date of the main payment and at such time and place as may be prescribed by the Mechanical Department.

CHAPTER VI

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER VI

PAYMENT BY RESULTS

13

CONTENTS DESCRIPTION

PAGE NO. PARA NO.

OBJECT OF SYSTEM OF PAYMENT 6.1 601

TIMING OF OPERATIONS 6.1 602

TIME STANDARDS 6.1 603 — 604

OPERATION TIME SHEETS 6.1 — 6.2 605 — 606

PIECE-WORK RATES 6.2 607

REVIEW OF PIECE-WORK RATES 6.2 608 — 609

NO PIECE-WORK PROFITS TO SUPERVISORY STAFF 6.2 610

OUT-TURN 6.2 611

STRAIGHT PIECE-WORK 6.3

612 — 619

(616 Deleted)

BONUS SYSTEMS 6.3 — 6.4 620 — 621

FIXATION OF TIME RATES 6.4 622 — 623

IDLE TIME 6.4 624

SCRUTINY OF TIME TAKEN 6.5 625

REPAIR WORK 6.5 626

PIECE-WORK BILLS 6.5 627

GANG SHEETS 6.5 628

PIECE-WORK SCHEDULE 6.6 629


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PAYMENT BY RESULTS

6.1

601. Two recognised systems of payment by results, viz., the ‘Piece-work’ and the ‘Bonus’ systems, have been outlined in the following paragraphs. These systems are intended to afford an incentive to the honest and capable workman to improve his outturn. 602. Timing of Operations. The only positive check on the efficiency of labour is the systematic comparison of the time taken for a known job with that allowed for it after careful experimentation, the conditions of work, such as, speeds and feeds, quality of material, promptitude of supply services, being all sufficiently fixed and standardized so as to enable just comparisons being made. Time standards should be fixed for individual operations on or with the aid of particular machines and materials, and the time taken by individual workmen should be carefully recorded before it is decided whether the required standard of efficiency has been attained. 603. Time Standards. In order to ensure that all these conditions are fulfilled, the work to be carried out must be a specific or standard one that has to be repeated. The procedure adopted by the Planning Section or the Production Office for this purpose, should be generally as follows. On receipt of a drawing of a new standard part: (i) The number of parts to be manufactured should be decided. (ii) The drawing should be examined to see if there are any alterations required in

the design, in order to cheapen the cost of production. (iii) When parts are made from castings, it should be decided whether the moulds

are to be made on a moulding machine or by hand. (iv) The section and length of material, required for making one part, should be

recorded. (This applies to parts not made from castings). (v) The detail of various operations and types of machines on which the parts are to

be made, should be set out, estimated times being fixed for each operation. (vi) The jigs, fixtures or special tools required should be decided on. Particulars of

jigs and tools required should be passed on to the Jig and Tool Draughtsmen, who should prepare the necessary drawings. The layout of the operations involved and lists of material required should be passed on to the Progress Office.

604. The time estimated should, whenever possible, be checked by careful time studies involving the fixation of optimum speeds and feeds of machine tools wherever these are employed.

605. Operation Time Sheets. The time taken on operations should be recorded on operation time sheets of individual workmen. These time sheets should be methodically inspected by the Production Department. All cases of excessive times should be carefully investigated, special attention being given to the following points:


CHAPTER VI

PAYMENT BY RESULTS

6.2

(i) Slight alterations to design to facilitate machining. (ii) Excessive material on castings and forgings. (iii) Alterations to casting methods. (iv) Unsuitable or excessively hard material. (v) Improved tool layout or clamping method required. (vi) Tuition required by operator. (vii) Operator lazy or unsuitable.

606. Foremen should be encouraged to note, in the space for ‘Remarks’ on operation time sheets, any special reasons that may have caused excessive time to be taken on any operation. 607. Piece-work Rates. No method of payment by results can avoid the labour of the correct fixation of the time allowed for a work and the comparison with it of the time taken. It will be seen that it makes little or no difference if the time allowed and the time taken are expressed in terms of wages and the difference termed piece-work loss or profit. 608. Review of Piece-work Rates. Time rates, or allowances for specific operations or jobs, fixed at any time should be carefully reviewed frequently to see that they have not become out of date owing to changes in the design of the product, the methods of manufacture, the machines or tools used, the value of the service rendered or the quality of the material. 609. In addition to the careful fixation of rates, whether in terms of time or of money, and the periodical verification of such rates, other factors should also be carefully considered in introducing any system of payments by results. 610. No Piece-work Profits to Supervisory Staff. The piece-workers should not be in a position to manipulate the time taken by them, as would be the case if they could do both piece-work and day work or if in one and the same shop, there was a mix-up of both piece-work and daily wages men of the same or similar category. The participation of supervisory staff, e.g., Chargemen, Assistant Foremen and Foremen in piece-work benefits is also open to the objection that such staff could benefit by the time taken being incorrectly shown as less than what it really is. 611. Out-turn. The outturn of piece-workers should be carefully examined both in regard to quality and quantity. Such checks should preferably be entrusted to supervisory staff who are not under the influence of any of those participating in piece-work benefits.


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PAYMENT BY RESULTS

6.3

612. ‘Straight Piece-work’. The simplest method of making payments by results is that of fixing a rate per piece and paying workmen on the basis of the total number of pieces turned out. If the amount thus earned during a month is more than the month’s wages of the piece-worker, the difference is the profit he makes. If, however, the amount of wages was more, the difference is the loss. 613. If the work were carried out by a gang or group of men working together, the difference between the total earnings of the gang, calculated on the basis of the gang’s total outturn, and the gang’s total wages for the time taken is the gang’s profit (or loss). The profit (or loss) thus made should be distributed amongst the individuals of the gang in proportion to their time-wages during the period. 614. The time-wages of piece-workers are guaranteed. 615. Piece-work profits should be paid after deducting piece-work losses, the adjustment of losses against profits being confined to the same wage period. 616. Cancelled. 617. A special procedure should be laid down to ensure that the outturn of one wages period (and the work in progress) is not included in the outturn of a later wages period, as this will result in fictitious profit being earned. 618. When losses, however small, are made more or less consistently by the majority of piece-workers, the inducement offered by the system of piece-work has ceased to exist. Piece-work should be suspended and the causes contributing to this result should be carefully investigated. 619. When large profits (above 25 per cent) are made more or less consistently or by the majority of the piece-workers, the causes contributing to this result should be carefully analyzed and any defects discovered, rectified. If it is found that there has been a mistake in the fixation of the rate, this should be immediately set right. No retrospective adjustments should however be made.

620. Bonus System. A bonus system of payment by results differs from a piece-work system in that no rates in money values are fixed per piece, but a bonus is given for a job being completed in less than the time allowed therefor. In any form of bonus system, therefore, the factors of importance are:

(i) Time allowed. (ii) Time taken. (iii) Time saved (or lost).


CHAPTER VI

PAYMENT BY RESULTS

6.4

As the total time ’allowed’, ‘taken’ or ‘saved’ (lost) are all factors of the number of units of work (pieces) turned out, it is as important in a bonus system as in a straight piece-work system to exercise the most diligent check on the quantity outturned within each wages period. 621. The ‘Time Saved’ by each workman is converted into money values at the rate per hour or per day he is paid and the total value of ‘Time Saved’ or a part thereof is paid to him as his ‘profit’. The part may be either a fixed percentage (50 per cent is known as the Halsey Weir System) or on a sliding scale, e.g., the Rowan Bonus System. The maximum of profit that can be earned under the latter system is always less than 100% of the time-wages, as the profit is taken to be that proportion of the time-wages which the ‘time saved’ bears to the ‘time allowed’. Thus if the ‘time allowed’ were 50 hours and the ‘time taken’ 40 hours, the ‘time saved’ is 10 hours and the profit is 10/50 or one fifth of the man’s wages of the time taken, i.e., the wages of 8 hours. 622. Fixation of Time Rates. Whether the benefit accruing to the workman is the whole or part only of the time saved by him, the ‘time allowed’ for each job or operation should be fixed with the same care as for ordinary piece-work. It should be realized that the factors to be taken into account in fixing the ‘time allowed’ are identical in all cases. The estimated time for a job, calculated on the basis of ideal conditions of working and for the most efficient workmen (i.e., possible record time for the job), will require an allowance to be made in order to leave a margin of profit to the workman of average efficiency that would provide the incentive to improve his output and a further allowance to compensate for the deviation of actual from ideal condition of service such as delays in supply, poorer quality of material and so on. The maximum percentage that may thus be allowed should be limited to 33 1/3 per cent of the ‘record time’ (best possible time) mentioned above. 623. All the rules relating to straight piece-work will apply mutatis mutandis to any bonus system of piece-work, i.e., losses will be recovered from subsequent profits, recurring losses will be investigated and failure to earn profits will lead eventually to the discharge or demotion of the piece-worker. 624. Idle Time. The time taken up in delays and hold-ups due to breakdown of service or plant or any other causes for which the piece-worker cannot be held responsible should be recorded / charged to ‘Idle Time’ and not to the job and all time so recorded / charged should be carefully investigated, responsibility for the delay or breakdown located and such steps, as may be considered desirable, taken to prevent such waste. Railway Administration can fix the limits of idle time that can be ignored, i.e., booked to the job.


CHAPTER VI

PAYMENT BY RESULTS

6.5

625. Scrutiny of Time Taken. Where a proper organization does not exist for the carrying out of trial timings and the fixation of time rates for jobs and operations, no system of piece-work or of bonus payments may be brought into force. Some measure of control should, however, be exercised by striving to reduce the actual time taken for jobs and operations by prescribing a percentage reduction in the time thus taken with the object of the workmen improving their own past records. A point will be reached in course of time by this method of trial and error when it may no longer be possible to improve on the previous month’s record. 626. Repair Work. “Repair Work” differs from manufacture of standard articles in that it is extremely difficult, if not impossible, to fix time or money rates for individual jobs or operations. It is difficult to define any ‘average’ rate for repairs, except on the basis of the actual experience over a long period of time. Efficiency in repair work may be improved by the adoption of a system of trial and error as indicated in paragraph 625. Railway Administration should not introduce any system of piece-work or of bonus payments for repair work proper, without obtaining the approval of the Ministry of Railways (Railway Board). 627. Piece-work Bills. The procedure for the compilation of piece-work statements and for the preparation and check of piece-work bills (Gang Sheets and piece work schedules) may be prescribed by the Financial Advisor and Chief Accounts Officer to suit the system actually in force for the payment of wages by results. 628. Gang Sheets. Where piece work is allowed Gang Sheets in Form W. 628 / P.W.D.7.6.2.MOD.19. will be prepared by the Efficiency Section of the Workshop / Factory. Gang Sheet will be used to calculate time saved by group of workers performing specific task on each work order. Employee wise piece work profit is also calculated on these sheets on completion of jobs.


CHAPTER VI

PAYMENT BY RESULTS

6.6

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

YES

FORM W.628

IF % IS ADJUSTED ENTER TIME SAVED

PAYABLE

APPROVED BY

W.O. No. VERIFIRD BY TIME ALLOWANCE VERIFIED BY:

ACCOUNTING CENTER USE ONLY

NOT PAYABLE

QUANTITY COMPLETED

PREPARED BY

PERIOD ENDING

COMPLETED

NO

CHECK ONE

TIME ALLOWED

TIME TAKEN

TO DATETIME AND QUANTITY

TIME SAVED OR LOST

OPERATION DESCRIPTION QUANTITY ORDERED

MISTRY NUMBER

TOTAL

CURRENT PAY PERIOD

DATE AND TIME DISTRIBUTION

WORK ORDER NUMBER

PIECE RATE TICKET

NUMBER ALLOWANCE

%

ADJ %

PREVIOUS SHEET NO._______ GANG SHEET NO._________CHARGEMAN

NUMBER

EMPLOYEE NUMBER

C/FWD

M/C NO.COST CENTRE NUMBER

JOB TICKET NUMBER

DEDUCT COMPENSATING TIME

ALLOWED

NET TIME ALLOWED

TOTAL TIME SAVED

CHARGEMANINITIALS

PREVIOUS PERIOD

ACCOUNTING CENTER USE

TIME ALLOWED VERIFIED BY

P.W.D. 7.6.2. MOD 19

629. Piece Work Schedule. At month end, employee wise piece work schedule will be prepared in Form W.629/P.R-9-3-11/MOD-20, by the Efficiency Section of Workshop / Factory, from Gang Sheets. Piece work schedule will show employee wise / work order wise time saved and piece work profit. This schedule will be sent to Head Time Keeper at each month end who will fill appropriate columns in summary of Time Sheets from Piece Work Schedule i.e. employee wise and work order wise piece work profit.

FORM W.628


CHAPTER VI

PAYMENT BY RESULTS

6.7

(9) (10)(5) (6) (7) (8)(1) (2) (3) (4)PAYABLE NOTPAYABLE

PIECE-WORK

DAY WORK

PERIOD ENDING

JOB CARD GANG SHEET OR

EMPLOYEE NO.

W.O. NO OR EMPLOYEE PAY

RATEJOB STATUS

PIECE-WORK THIS DISTRIBUTION

TIME ALLOWED

TIME SAVED OR PIECE-WORK PROFIT

TIME LOST

TOTAL

PRESENT OTHER

COST CENTREP.R. PAGE_____ OF______PIECE WORK SCHEDULE

EMPLOYEE

NUMBER DESIGNATION PAY RATE

TOTALSTIME SAVED % NETTIME LOST %

NET TIME SAVEDNET TIME LOST

PREPARED BYDATE ______

APPROVED BYDATE _____ DATE _____

FORM W.629

PROFIT RS _________VALUED BY

PR-9-3-11/MOD 20

CHAPTER VII

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER VII

TIME RECORDS AND ALLOCATION OF LABOUR

14

CONTENTS


CHARGEMEN’S TIME BOOKS

7.1 701

JOB TICKETS

7.1 701A

TIME SHEETS 7.2 — 7.4 702 — 708

(706 — 707 Deleted)

JOB AND OPERATION CARDS

7.4 709 — 709A

LABOUR DISTRIBUTION STATEMENT

7.5 710

CHECK OF LABOUR DISTRIBUTION STATEMENT

7.5 710A

(711 Deleted)

SUMMARY OF LABOUR DISTRIBUTION STATEMENT

7.5 — 7.6 711A — 712A

(712 Deleted)

FINAL RECONCILIATION OF TIME SHEETS WITH PAY

BILLS

7.6 713

LABOUR SCHEDULE 7.7 714

(715 Deleted)


CHAPTER VII


7.1

A. PROCEDURE IN SHOP OFFICES 701. Chargemen’s Time Books. The labour force in a shop is distributed amongst a small number of Chargemen, Mistries or Charge-hands on whom rests the responsibility for allotting work to the men and seeing that they are fully engaged on their several duties. When Job or Operation Cards are not in use, each such Chargeman, Mistry or Charge-hand should keep a Time Book, in Form W. 701, which will function both as an attendance register of the men working under him and a record of the time spent by each man during the day on each job or work order. Shop Absentee Lists and Time Sheets (W. 461A) should be prepared from this initial record which should be kept carefully. In a shop in which the number of sub-work orders is large and men are frequently changed from work order to work order, the Time Books need give particulars only of the “Main” or control work order, provided the information necessary for the compilation of Time Sheets can be readily obtained from any subsidiary records kept for this purpose. The categories of staff whose time should be allocated to work orders for overheads are detailed in paragraphs 905 to 908.

FORM W. 701

TIME BOOK Of shop No……………….for the month of…………………….

Attendance and Record of Time worked on each day of the month

1st 2nd 3rd and so on up to

the end of the month

Serial

No.

Ticket

Nos of

workmen. Time in

hours

W.O.

No.

Time in

hours W.O. No.

Time in

hours W.O. No.

1 1545

2 and

so on. 1546

………………………….…………. Signature of Chargeman or Mistry

Shop/Cost Centre No.……………………

701A. Job Tickets. From Time Book the shop incharge shall prepare a separate Job Ticket for each job in the Form W-701A/P.W.R. 9.5.31/MOD/17 which shall show the token number of workman or where there are more than one workman deputed on a job/work order, the token numbers of those workmen and the work order number along


CHAPTER VII


7.2

with the date of start of work and its finish date. The copy of a job ticket shall be firstly sent to the time office at the time of start of job and finally at the finish date of job. The Head Time Keeper shall ensure that the allocation of workmen is appropriately made in the Time Sheet W-461A against the relevant work order upto the time and date of the “finish date job ticket”.

FORM W. 701A

P.W. D.W.

PREPARED BY.

JOB TICKET NO.______________

PREVIOUS JOBIDENTITY STATUS

JOB TICKET NO. W.O. NO.OUTTURN

COMPLETED SUSPENDEDALL PART.

START STOP TIME TAKEN

NEW JOBW.O. NO. W.O. DESCRIPTION

OPERATION NO. OPERATION DESCRIPTION QUANTITY

CHECK

EMPLOYEE NO. OTHER EMPLOYEE NO. MISTRY NO

PART NO. M/C NO. P.R.T. NO. TIME ALLOWED

ONE

CARD / SHEET NO. CH / MAN NO.DATE___________________

DATE TIME DATE TIME

P.W.R. 9.5.31/MOD/17

702. Time Sheets. Time sheet is the basic record of attendance of a workman for a wage period. A workman will be paid wages according to number of hours he works during a day or month. Time sheets (Form W. 461A) for workmen will be maintained in Time Office of workshops separately for each shop, for two purposes; one for the purpose of payment and other for the purpose of allocation of hours worked to the jobs upon which the workmen are employed. For the first purpose, their attendance will be marked daily from the ticket boards, the absentees on account of leave, sickness, etc. being ascertained from the ticket numbers left in the Time Office. Under no circumstances are erasures to be permitted. Corrections where necessary will be made neatly and initialed by the Head Time Keeper. For the second part, allocation will be recorded on the lower portion of the time sheets from the initial records of shops i.e. chargemen’s time book, Job tickets.


CHAPTER VII


7.3

W-461-A TIME SHEET……PRESENT COST CENTRE NO……..….PERIOD ENDING………..PAGE……...OF……..

1 2 4 6 7 8 9 10TOTAL

HRSD H

P/PB/F

1 2 4 6 7 8 9 10TOTAL

HRSD H

MOD-13. P.R.

TOTAL P.W. TIMETOTAL D.W. TIME

OTHER TIME

11 AND UPTO 31

11 AND UPTO 31

REGULAR TIMEOVERTIME SINGLE RATE

LEAVE - REGULAR " HALF PAY

HOLIDAYGATE PASS

DOUBLE RATE

SOURCE NUMBER

DOCUMENT NAME

ACCOUNT ORRECEIPT NO

TOTAL PAY TIME

" NO PAY " CASUAL

TIME TYPE

ATTENDANCE-PERIOD 1 PERIOD 2ATTENDANCE PAYABLE

OTHER COST CENTRENO NAME

PREPARED BY

APPROVED BY

EMPLOYEENAMEDESIGNATION

NO

703. Time Sheets should be prepared in Form W-461-A/Mod-13 in the shop office, the postings being made daily from Chargemen’s Time Books. 704. The actual number of hours worked each day should be shown in the Time Sheet. In calculating the hours of workmen who are monthly rated and not daily rated, a month should be considered as equivalent to 208 working hours, in all workshops where the day working hours in a week of six working days are 48 or 8 hours per day which, for 26 days, gives 208 hours. Where the number of working hours per week of six days is more or less than 48, the following formula should be used in ascertaining the equivalent of a month in terms of working hours “Divide the actual number of normal working hours in a week by six (the number of working days) and multiply by 26, the average number of working days other than Sundays”. If the number of normal working hours per week were, say, 45, the month should be considered to be equivalent to (45/6 x 26) or 195 working hours. 705. The particulars of name, ticket number, designation, parent cost centre number, etc., should be copied on the Time Sheets sometime before the commencement of each month, from the Time Sheets of the previous month.


CHAPTER VII


7.4

706. Deleted. 707. Deleted. 708. Delays by the shop offices in the submission of the Time Sheets duly completed as prescribed above should be promptly taken up with the shops concerned and proper remedial action taken, whenever this is found necessary. 709. Job and Operation Cards. The preparation of time sheets W-461A does not contemplate the preparation of a Job Card for each job on which a workman (or each gang of workmen doing the same job) is engaged, not to speak of an Operation Card for each operation carried out by each workman. Where Job or Operation Cards have been brought into use, the procedure outlined in paragraphs 1123 to 1130 is recommended for adoption for allocating the time and wages amongst the jobs. In all cases in which any particular operation or work is performed by a gang of workmen, it would be found advantageous to use a separate gang Card (W.709) for each job on which the gang is engaged.

FORM W. 709

GANG CARD Gang No………………………

Working No. …………….……

Machine No. …………………

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

..

Outturn ..

..

.. ..

Pieces on order

Ticket No.

Name Rates.

Time

Shop No./Cost Centre No. …………………………

Month ………………….. 20……..

Operation

Total time and amount .. ..

Date and time taken Total

Time Amount.

Foreman's initials.

Number completed

Number passed

Total passed

709A. Delays by the shop offices in the submission of the Job Tickets duly completed as prescribed above should be promptly taken up with the shops concerned and proper remedial action taken, whenever this is found necessary.


CHAPTER VII


7.5

B. PROCEDURE IN THE ACCOUNTS OFFICE

710. Labour Distribution Statement. The total hours of each workman against each work order shown in the Summary of Time Sheets Form W.464-A of each shop should be summarized in a Labour Distribution Statement (W.710) by the IT Section of the Workshop Accounts Office. This statement will show the distribution of pay and allowances of each workman separately into different work orders on the basis of time spent on each work order by a workman during a period. It will be the responsibility of the IT Section to prepare the Labour Distribution Statement at the end of each month on the basis of time sheets (W. 461A) and summary of time sheets (W. 464A) provided by the Head Time Keeper. The hours of workmen who are not working on any work order will be shown in the relevant column of Overhead cost i.e. indirect labour hours or idle time labour hours, and will not under any circumstances be shown under any work order.

FORM W. 710

PAKISTAN RAILWAYS LABOUR DISTRIBUTION STATEMENT

Shop/Cost Centre No: ..…………………… Shop: ……………………………………………………..

Shop/Cost Centre Name: ………………… Month/Period: ……………………………………………

Hours Amount Hours Amount Hours Amount

Rupees Rupees Rupees Rupees Rupees

Total

AmountOverhead Cost

xxxxxxxxxxxx Idle Time hoursEmployee

CodeDescription

NAM Code

AmountTotal

xxxxxxxxxxxxWork Orderxxxxxxxxxxxx Indirect

labour hoursHours

Labour Distribution Statement

710A. Check of Labour Distribution Statement. The Costing section of the Workshop Accounts Office will check and reconcile the labour hours mentioned on the labour distribution statement with the summary of time sheets alongwith the individual time sheets. The costing section will ensure that labour hours and amounts are appropriately recorded in the relevant work orders on the labour distribution statement.

711. Deleted.

711A. Summary of Labour Distribution Statement. The IT Section will also prepare a summary of labour distribution statements (W. 711-A) of all the shops / cost centres which will show the distribution of pay and allowances to different work orders shop / cost centre wise. The summary will be prepared at the end of each month.


CHAPTER VII


7.6

FORM W. 711-A PAKISTAN RAILWAYS

SUMMARY OF LABOUR DISTRIBUTION STATEMENTS

Hours Amount Hours Amount Hours Amount


Total

Idle Time

Shop: ………………………………………. Month/Period: …………

Cost Centre

NumberIndirect Labour Hours

OverheadsAmount

NAM Code

Work Ordersxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

712. Deleted. 712A. After the preparation of the Summary of Labour Distribution Statement the Senior Accounts Officer will get the voucher prepared, duly codified by the Assistant Chief Cost Accounts Officer, for onward data entry by Deputy Director FIS/MIS into the subsidiary ledger for costing for the relevant shop/cost centre, work order segregated into pay and allowances. Where the pay and allowances are charged to overheads these will be recorded as overhead costs in the relevant shop and cost centre in the overhead work order. 713. Final Reconciliation of Time Sheets with Pay bills. The Time Sheets and Pay-bills should be returned, after payment, to the Workshop Accounts Office by the 10th of the month following that to which they relate, where the payment is effected by the Pay Department. On receipt of the pay bills, the hours worked shown against each individual workman should be compared in the Accounts Office with those worked out in Form W. 461A* and all differences listed up in Form W.713. When these differences are due to “rounding off” the amounts allocated to each job may be ignored, the total of such differences being transferred to the “Shop Overheads” in subsidiary ledger for costing. In all other cases, they should be carefully investigated and set right by making the necessary corrections ordinarily before the accounts of the month are closed.


CHAPTER VII


7.7

FORM W. 713

RECONCILIATION STATEMENT OF TIME SHEETS Shop/Cost Centre No.…………..for the month of………………20………………….

1 2 3 4 5 6

Ticket

No.

Amount as

per Time

Sheet

Amount as

per Paybill Difference

Reasons for

difference Action taken

Rs. Rs. Rs.

…………………………….. Assistant Accountant Officer

*If a workman has worked in more than one shop during a month, the hours pertaining to that workman in the Time Sheets of several shops should be totalled up before effecting reconciliation. 714. Labour Schedule. After the correctness of the Subsidiary Ledgers has been proved in the manner indicated above (paragraph 713), a Summary of Labour Charges or Labour Schedule for the whole workshop should be made out in Form W.714 by the 15th of the following month.

FORM W. 714 LABOUR SCHEDULE

For the month of ……………………20………….

1 2

Shop / Cost Centre No. Amount

(Rupees)

715. Deleted.

CHAPTER VIII

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER VIII

MATERIALS

CONTENTS


15

ALLOCATION OF COST OF MATERIALS 8.1 801 — 802

SOURCES FROM WHICH MATERIALS ARE OBTAINED 8.1 803 — 803A

MATERIALS RECEIVED FROM STORES DEPOTS 8.1 804

MATERIAL TRANSFER NOTES (MTN) 8.1 — 8.2 805 — 806

PROVISIONAL ADJUSTMENT OF MATERIAL TRANSFER NOTES

8.2 807

RECORDING MATERIAL COST IN SUBSIDIARY LEDGERS 8.2 808

MATERIAL REQUISITION 8.3 808A — 808B

ADJUSTMENT OF COST OF STORES RECEIVED FROM DEPOTS 8.4 809

STORES PURCHASED DIRECT / RECEIVED FROM

CONTRACTORS ON ORDER PLACED BY HIGHER

AUTHORITIES

8.4 — 8.5 810 — 815

PAYMENT TO SUPPLIERS FOR DIRECT PURCHASES 8.5 816

STORES PURCHASED DIRECT THROUGH THE CHIEF

CONTROLLER OF PURCHASE

8.5 817

STORES PURCHASED FROM OTHER GOVERNMENT

DEPARTMENTS, ETC.

8.5 818

CREDITS WITH REFERENCE TO MANUFACTURED AND

RETURNED STORES

8.5 819

MATERIAL CONSUMPTION FOR OUTTURN OF PROCESS

SHOPS (COST CENTRES)

8.5 — 8.6 820 — 822

STORES CHARGES WRITE-BACK ORDERS 8.6 823 — 824


CHAPTER VIII

MATERIALS

CONTENTS


16

OTHER MISCELLANEOUS CHARGES 8.6 — 8.7 825 — 826

MATERIAL CONSUMPTION REPORTS SUMMARY 8.7 — 8.8 827 — 831

ALLOCATION OF COST OF REPAIRING MATERIALS 8.8 832

CLASSIFICATION OF ITEMS SENT TO WORKSHOPS FOR

REPAIRS

8.8 833

REPAIR OF STOCK ITEMS IN ECONOMIC BATCHES 8.9 834

SERVICEABLE STOCK ITEMS PRICED AS NEW 8.9 835 — 836

REPAIR OF NON-STOCK ITEMS 8.9 837 — 838

SPECIAL ITEMS SENT FOR REPAIRS 8.10 839

CARRIAGE AND WAGON WHEELS AND AXLES 8.10 840

FIXING OF AVERAGE REPAIR COST 8.11 841

ELECTRIC CELLS 8.11 842


CHAPTER VIII

MATERIALS

8.1

A. Allocation of the Cost of Materials 801. The procedure for the issue of stores by Stores Depots to workshops, and for the supply of or return of material to Stores Depots by workshops, has been laid down in Chapter XV of the Pakistan Railways Code for the Stores Department. 802. The procedure of allocating the cost of materials and other charges in the workshop books and that of dealing with materials, generally rolling-stock fittings and duplicates, sent to workshops for repairs and returned by workshops after repairs, are described in paragraphs 803 to 842. 803. Sources from which Materials are obtained. Materials for jobs undertaken in the workshops are obtained from the following sources: (1) Workshop Stores Main Depot, attached to workshops; (2) General Stores Depots; (3) Contractors on direct supply orders placed by the Divisional

Superintendent/Workshops, or Chief Controller of stores or higher authorities; (4) Other Divisions; (5) Railway/Factories, Workshops.

803A. The material obtained as per clause (1), (2) and (4) of paragraph 803 will be issued in the first instance to the workshop sub-stores which will subsequently issue material to the work orders on the basis of Material Requisition (MR) Form S-1302A. In this way the material cost will be charged to the respective work orders on its final consumption instead, when it is received from the Main Depot Stores. 804. Materials received from Stores Depots. The debits for materials transferred to workshop sub-stores from the Stores Main Depot attached to workshops, or from General and other out-station Stores Depots will be raised through Material Transfer Notes (Form S.1302) which will be prepared by the workshop sub-stores. It will be the responsibility of the workshop sub-stores incharge to forward one copy of the Material Transfer Note (MTN) to Workshop Accounts Office on receipt of materials. 805. Material Transfer Notes (MTN). Material Transfer Notes prepared by the Workshop Stores Depot in the form prescribed in paragraph 1302.S of the Pakistan Railways Code for the Stores Department would be received daily in the Workshop Accounts Office, after scrutiny by the Works Manager or other officer of the Mechanical Department. On receipt of the above Material Transfer Note (MTN), the Workshop Accounts Office is responsible for seeing that:


CHAPTER VIII

MATERIALS

8.2

(1) The serial numbers (i.e., Requisition Numbers) of the Material Transfer Note (MTN) for each sub-store are continuous, and that breaks in such continuity, if any, are satisfactorily explained;

(2) the Material Transfer Note (MTN) are received strictly according to

schedule, i.e., by the evening of the day following the date of issue;

(3) the Material Transfer Note (MTN) have been correctly prepared according to the instructions issued for this purpose; and

(4) Deleted.

806. The copies of the Material Transfer Notes (MTN) received from Shop Foremen should be sorted out and arranged in chronological order and will be forwarded to Senior Accounts Officer (SAO), who will get the journal voucher prepared, duly codified by the Assistant Chief Cost Accounts Officer for onward data entry by Deputy Director FIS/MIS into the general ledger system by debit to “Stores, spares and loose tools — workshop sub-stores” and credit to “Stores in Transit account”. 807. Provisional Adjustment of Material Transfer Notes. If any Material Transfer Note is not received from the shop in time, and the allocation on the copy of the Material Transfer Note accompanying the daily summary is incomplete, efforts should be made to ascertain the work order number to which the amount is chargeable. If the allocation cannot be ascertained before the month's accounts have been closed, the amount of each such issue note should provisionally be adjusted against a suspense work order entitled “wrong work order” which should be cleared as soon as possible by being finally adjusted against the correct work order or work orders on receipt of the shop copy of the issue note. A register showing the issue notes thus adjusted provisionally should be put up monthly to the Workshop Accounts Officer by the first week of every month, who would be responsible for seeing that the correct allocation is ascertained as expeditiously as possible and that the appropriate adjustments are made. 808. Recording Material Cost in Subsidiary Ledgers. (i) After the Material requisition (MR) referred to in paragraph 808A has been received in the Workshop Accounts Office, which should not take longer than 24 hours from the time of receipt of material, the Senior Accounts Officer will get the voucher prepared, duly codified by the Assistant Chief Cost Accounts Officer for onward data entry by Deputy Director FIS/MIS into the subsidiary ledger for costing, by charging to the relevant work order and where the material is issued as indirect material, i.e., material which is not directly related to any work order, will be charged as overheads.


CHAPTER VIII

MATERIALS

8.3

(ii) After all the accounting entries have been made in the subsidiary ledger for costing for a given period, the Senior Accounts Officer will generate a material consumption report in Form 808, which will chronologically show work order wise consumption of direct materials, net of returns, for each cost centre of a shop. This report will also show the material cost (net) issued as indirect material in each shop / cost centre.

FORM W. 808 MATERIAL CONSUMPTION REPORT

Shop ___________ Cost Centre____________

Source Document Direct

Material

Indirect Material Total

Date Type Number

Work Order

Number Rupees Rupees Rupees

1st . . . . 2nd . . . . 3rd . . . . 4th . . . . 5th . . . . and so on.

Total . . . .

808A. Material Requisition. Workshop sub-stores will issue material to cost centres / users on Material Requisition (MR) in the form prescribed in paragraph 1302A.S of the Pakistan Railways Code for the Stores Department, which will be prepared by shop foreman / chargeman in triplicate for requiring material for consumption in work orders. Before issuing materials to cost centres / users the workshop sub stores incharge will ensure that:

(1) Material Requisition is approved by competent authority. (2) Material Requisition is properly filled as per instructions. (3) Material demanded is available at sub store, if the balance of the item

demanded is adequate to issue, store keeper will correctly write the quantity issued in the quantity issued column.

808B. Three copies of Material Requisition will be issued by the cost centre / user. One copy will be retained by cost centre / user as its record and remaining two will be issued to Workshop sub-stores. Batches of Green Copy of Material Requisition will be sent to Workshop Accounts Office daily after getting acknowledgement of receipt of materials from user.


CHAPTER VIII

MATERIALS

8.4

809. Adjustment of Cost of Stores received from Depots. At the end of the month, the Workshop Accounts Officer will generate a report of Stores In Transit account and will identify the transactions with respect to the transfer of material to workshop sub-stores. After identification of entries the Accounts Officer will reconcile each entry appearing in the “Stores In Transit Account” with the entries appearing in the “Stores, spares and loose tools — workshop sub stores Account”. The differences will be promptly adjusted by obtaining missing Material Transfer Notes from the Workshop sub-stores incharge. Shop stores will issue material to various sections/consumer of the cost centre on Material Issue Ticket (MIT). 810. Stores purchased direct / received from contractors on order placed by higher authorities. As soon as the Stores are received against the orders placed either by the Chief Controller of Purchase or by an Officer of Divisional Superintendent, workshops, the Works Manager shall send copy of Material Receipt Note (MRN) (S.726) to the Workshop Accounts Officer.

811. On receipt of the Material Receipt Note referred to above, the Workshop Accounts Officer should price it at the rate quoted therein, after verifying the price with that given in the Purchase Order.

812. The amount of the Material Receipt Note should then be journalised by credit to “Sundry Creditors — Purchases” and debit to "Stores, Spares and Loose Tools (Workshop Sub-Stores).'' 813. The amount thus debited to the head “Workshop Sub-Stores” will be charged to work orders or overhead cost, as the case may be, upon issuance of such stores to various cost centres / users on Material Requisition (Paragraph 808A) on the basis of which these issues should be summarized by individual work orders in a Material Consumption Report to be prepared for each cost centre separately in Form W. 808.

814. At the close of the month, the Senior Accounts Officer will prepare a report of stores purchased direct during the month in Form W. 814.

FORM W. 814 …………………………………SHOP

SUMMARY OF STORES PURCHASED DIRECT DURING THE MONTH OF……………………..20………

Serial No.

Cost Centre No.

Date Material Receipt

Note No. Amount (Rupees)

Remarks

1 2 3 4 5 6

Grand Total


CHAPTER VIII

MATERIALS

8.5

815. The grand total of this summary should be agreed with the total credits to “Sundry Creditors-Purchases” during that month. 816. Payment to Suppliers for Direct Purchases. The Works Manager will send the supplier's bill to the Workshop Accounts Officer. On receipt of the bill from the Works Manager, the Workshop Accounts Officer should check it with his copy of the Purchase Order and pass the bill by debit to “Sundry Creditors-Purchases”. 817. Stores purchased direct through the Chief Controller of Purchase. The stores purchased through Chief Controller of Purchase (CCP) and delivered direct to workshop. Such material purchased by CCP will be booked and charged to individual work orders in the manner indicated in paragraphs 810 to 815. 818. Stores purchased from other government departments etc. Stores are seldom received from other government departments etc., and if there are any transactions on this account, they should, after verification and allocation by the Works Manager, be dealt with like bills for direct supplies and necessary adjustments made by credit to — “Sundry Creditors-Purchases” and debit to “stores, spares and loose tools (workshops sub-stores)”. 819. Credits with reference to Manufactured and Returned Stores. Detailed instructions for the accountal of “Returned Stores” and “Manufactured Stores” and for the preparation of forms of “Material Return Notes (S. 1539)” and “Material Production Notes (S. 1531)” in connection with such stores have been laid down in paragraphs 1530S to 1548S of the Pakistan Railways Code for the Stores Department. The credits received in connection with “Returned Stores” will be booked in Subsidiary ledger for costing and will be summarised in a Material Consumption Report to be maintained in Form W.808 for each cost centre. The credit received on the basis of Material Production Note (MPN) in connection with the “Manufactured Stores” will be booked in subsidiary ledger for costing by adjusting (crediting) relevant work orders. 820. Material Consumption for Outturn of Process Shops (cost centres). The debits to work orders from the Manufacturing accounts of Process Shops and Saw Mill accounts, the detailed instructions for which have been laid down in Chapters XIII and XIV respectively, should be summarised in subsidiary ledger for costing in the same form as used for the main stores subsidiary ledger (Form W. 808). 821. The Stores/Subsidiary ledger referred to above, should be closed by the 12th of the following month and the Grand total reconciled in the manner stated in the following paragraph.


CHAPTER VIII

MATERIALS

8.6

822. The total of the stores subsidiary ledger of referred to in paragraph 820 above, should be agreed with the total issues shown in the manufacture outturn statements of the various process shops and those shown in the Saw Mill and Wood Machine Shop outturn statements as issued to jobs, i.e., from the total issues accounted for in the Saw Mill and Wood Machine Shop outturn statements should be deducted the value of scantlings, etc., issued to Timber Store-keeper and the amount debitable to jobs arrived at.

823. Stores charges write-back orders. To regularise (adjust) any incorrect allocation of stores charges to work orders, write-back orders should be made out in Form. W.823 given below and debits to the correct work order and credit to work order from which the charges are written back will be booked in the subsidiary ledger for costing under the relevant work orders and should be summarized in a Material Consumption Report in Form W.808, to be prepared for each shop separately.

Rupees Rupees

Form W. 823/E 1422.

WRITE-BACK ORDER

No. ………………….Order for a write-back in the accounts

for ………………………………….

Particulars of the transactions

DebitsCreditsWork order

Amount Work order

Amount

Date

To be debited to ..

To be credited to ..

Forwarded to the Workshop Accounts Officer forinclusion in accounts for ………………………………

……………………………….for Works Manager

………….Shops………… Date ……………….

Initials of Officer.

No……………….

Particulars of the transactions.

Rupees

824. Before inclusion of the write-back orders in the stores/subsidiary ledger for costing, it should be seen that the work order numbers quoted therein are current, the reasons for the adjustments have been clearly given in sufficient detail, the arithmetical calculations are correct and that the write-back orders bear the signature of a gazetted officer.

825. Other miscellaneous charges. Besides the labour and stores charges which have been described in the preceding paragraphs certain miscellaneous charges are also booked to ”Work in Process”. These charges are generally comprised of the following items:


CHAPTER VIII

MATERIALS

8.7

(1) Provincial/Municipal Taxes such as Motor vehicle token Tax etc. (2) Cost of electric current. (3) Water charges. (4) Shunting charges. (5) Demurrage charges. (6) Carriage of Materials.

826. All bills in connection with the above items should first be got verified and allocated by the Works Manager or other Departmental Officer concerned and thereafter passed for payment., or adjusted in transfer, by debit to relevant work order and booked in Subsidiary Ledger for costing in Form W.808 for each cost centre separately. 827. Material Consumption Reports Summary. In addition to the Material Consumption Report for individual cost centres, a summary of all the Material Consumption reports for different shops (cost centres), should be prepared in Form W.827, showing the total amount under the various Material Consumption Reports referred to above.

FORM W. 827

MATERIAL CONSUMPTION REPORT — SUMMARY SHOP ___________________

Charges for Stores received from the

Workshop sub-stores. Miscellaneous Charges

Cost Centre No.

General Stores

Workshop Department

Total debits

Remarks

1 2 3 4 5 6 7 8 9 Rupees Rupees Rupees Rupees Rupees Rupees Rupees

CC No. 1 . . CC No. 2 . . CC No. 3 . . CC No. 4 . . CC No. 5 . . CC No. 6 . . CC No. 7 . .

and so on.

Grand Total

Compiled by . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Checked by . . . . . . . . . . . . . . . . . . . Assistant Accounts Officer


CHAPTER VIII

MATERIALS

8.8

828. The totals of the various columns shown in the Material Consumption Report Summary should be checked with reference to the following:

(1) Material Requisitions received from the Workshop Sub-stores incharge / Works Manager.

(2) Debits raised by divisions, etc. (3) Cash Book debits, i.e., payments made for municipal taxes, license fees and

direct purchases of stores. (4) Issues from Work in Process Account. (5) Write Back Orders.

829. This summary should then be submitted to the Assistant Accounts Officer for his signature, who should, before signing it, satisfy himself about the correctness of the entries included therein. 830. The charges booked in subsidiary ledgers for costing referred to in paragraphs 813 et seq. will be aggregated with the charges for material obtained from workshop subsidiary-stores by shops and by work orders should be transferred to the main Stores subsidiary ledgers (Paragraph 808) of the respective shops, after the correctness of the former has been verified as laid down in paragraphs 827 to 829. 831. The charges for stores booked on each work order will be accumulated by the Subsidiary Ledger for Costing for each cost centre of a workshop / factory. The main stores subsidiary ledger for costing will automatically update the Work In Process Account of workshop at the time the store charges are booked to the work orders.

B. ALLOCATION OF THE COST OF REPAIRING MATERIALS

832. Materials sent to railway workshops for repairs would be received either from Stores Depots or direct from the Running Sheds, or Train Examining Stations. 833. Classification of Items sent to Workshops for Repairs. Materials sent to workshops for repairs may be classified as follows:

(1) Non-ferrous duplicates–stock items. (2) Non-ferrous duplicates–non-stock items. (3) Ferrous duplicates–stock items. (4) Ferrous duplicates–non-stock items. (5) Special items.


CHAPTER VIII

MATERIALS

8.9

834. Repair of Stock Items in Economic Batches. Stock items of repairable materials are accumulated in the Stores Department to be sent to the workshops in economic batches, the size of such batches being determined in consultation with the workshop authorities. These materials should be issued to the workshops at the rates at which credits were afforded to out-stations, i.e., cost of the new article less accumulated depreciation and impairment loss, if any, vide paragraph 1615 of the Pakistan Railways Code for the Stores Department. 835. Serviceable Stock Items Priced as New. The workshops should return the materials to the Stores Department after repairs, accompanied by Form S.1531 and the stores should be debited with their full value at issue rates for new articles, all fully serviceable materials being treated as new after repairs. 836. The difference between the actual expenditure incurred on repairs and “the average cost of repairs” taken into account will stand at the debit of “Work in Process Account” and this should be cleared periodically, in accordance with the rules prescribed for such adjustments, by credit or debit to final heads of accounts, vide paragraph 1047. 837. Repair of Non-stock Items. Non-stock items, both ferrous and non-ferrous, which are considered as repairable by the out-stations should be sent direct to the workshops by the Shed Foremen and Train Examiners concerned, accompanied by repair requisitions (Form W.837) which should state clearly (a) the number and description of the articles, and (b) the nature of the repairs to be carried out. Such materials would be examined by the workshop staff and the decision of the Works Manager as to what items should be treated as repairable and what as scrap, will be final. Obsolete material that is not worth repairing should be treated as scrap. 838. Non-stock repairable material should be returned direct to the stations concerned after repairs under cover of Form W.838 and the actual expenditure incurred in repairing them should be intimated to the outstations, in the absence of an arrangement authorized by the General Manager under which the expenditure on all such repairs is intimated to the Divisional Superintendent direct and not to the Sheds or Train Examining Stations.


CHAPTER VIII

MATERIALS

8.10

FORM W. 838 No………………Date………………………….. To the ………………………

Please receive the under mentioned articles supplied in compliance with your requisition No….….……, date……………….…..and booked under Railway Credit Note

No…………, date…………….and in wagon No…………………

Quantity supplied

Amount

Description of articles Note. Class and Part

Number must be stated.

Work Order No.

No. Kgs.

Rate

Rupees

Initials of …………………..……..Received the above* and dispatched to Consignee

Weighment Checker ………………………..……….Signature and Designation . ……………………………

Workshop Foreman, Bill Checker ………………………. ………………………Shop *Strike out if inapplicable. 839. Special Items sent for Repairs. Special items such as wheels and axles, Diesel engine blocks, traction motors, turbo supercharger, fuel injection pump & nozzles, fuel pump motors, air compressor, steam engine link motion, side rods and connecting rods, and train lighting cells etc. should be sent for repairs direct to the workshops under cover of repair requisitions on Material Return Notes (S.1539) and not to the Stores Depot. The actual expenditure incurred in repairing such items should be intimated by the workshops to the party concerned in the manner laid down in paragraph 838W. 840. Carriage and Wagon Wheels and Axles. When the carriage and wagon wheel park is in the direct custody of the Mechanical Department, carriage and wagon wheels and axles should be sent for reconditioning direct to the workshops, under cover of Material Return Notes (S.1539). The workshops should make over an equivalent number of reconditioned wheels to the Stores Department and forward the Material Return Note, duly endorsed to this effect, to the Stores Department. No credits will be afforded to out-stations for the wheels and axles sent into shops. On the other hand, the


CHAPTER VIII

MATERIALS

8.11

workshops should be credited by the Stores Department, through the Material Return Note, at the actual repair cost for the reconditioned wheels and axles made over to the Stores Depots. The Stores Depots should issue the reconditioned wheels and axles to out-stations at the actual repair cost only, necessary Material Transfer Notes being prepared for the purpose. Note.– When the wheel park is in the custody of the Stores Department, the normal procedure, as laid down in paragraphs 834 to 836 for dealing with the repairable stock items, will be followed. 841. Fixing of Average Repair Cost. The average cost of repairs, which may be estimated if not known, should be fixed provisionally for a period not exceeding six months and should be reviewed every half-year for each item or group of items as may be considered convenient. 842. Electric Cells. Defective cells should be removed from rolling-stock at the maintenance stations. Material supply trains should exchange good cells for defective cells returned at these maintenance stations free of charge. Such exchanges should be entered in a special register provided for the purpose. All defective cells collected by the imprest train should be made over to the DEE/W, who should repair or condemn them as circumstances require, the debit being borne finally by the Electrical Department under the appropriate revenue head of account.

CHAPTER IX

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER IX

OVERHEADS

CONTENTS


17

OVERHEADS 9.1 901

ADMINISTRATIVE OVERHEADS 9.1 — 9.2 902 — 904

GENERAL OVERHEADS 9.2 — 9.3 905 — 905A

SHOP OVERHEADS 9.3 — 9.4 906 — 906A

ACCOUNTING FOR OVERHEAD COSTS 9.5 906B

STANDING WORK ORDERS FOR RECORDING OVERHEADS 9.5 907

ALLOCATION OF GENERAL OVERHEADS TO WORK ORDERS 9.5 907A

ALLOCATION OF ADMINISTRATIVE OVERHEADS TO WORK

ORDERS

9.7 907B

WORK ORDER FOR SHOP OVERHEADS 9.8 908

ALLOCATION OF SHOP OVERHEADS TO WORK ORDERS 9.9 908A

CENTRAL POWER AND SERVICE COSTS 9.11 909

ESTIMATES OF OVERHEADS 9.11 — 9.12 910 — 912

ANNUAL SHOP OVERHEADS ESTIMATES 9.12 913

ANNUAL GENERAL OVERHEADS ESTIMATES 9.14 914

OVERHEAD BUDGET SUMMARY 9.15 915

OVERCHARGES OR UNDERCHARGES IN OVERHEAD

DISTRIBUTION

9.16 916

ANNUAL ADMINISTRATIVE OVERHEADS ESTIMATES 9.17 917

SUPERVISION 9.17 918

PROVIDENT FUND CONTRIBUTION AND GRATUITY

PAYABLE TO WORKS STAFF

9.17 919 — 920


CHAPTER IX

OVERHEADS

CONTENTS


18

REPAIRS 9.17 921

INTEREST 9.17 922

DEPRECIATION 9.18 923

(924 Deleted)

DISTRIBUTION OF ADMINISTRATIVE OVERHEADS 9.18 925

INCLUSION OF ADMINISTRATIVE OVERHEADS IN THE COST

OF WORK

9.18 926 — 930

(929 Deleted)

DETAILED ITEMS OF ADMINISTRATIVE OVERHEADS 9.19 931

DETAILED ITEMS OF GENERAL OVERHEADS 9.22 932

DETAILED ITEMS OF SHOP OVERHEADS 9.24 933


CHAPTER IX

OVERHEADS

9.1

901. Overheads. (i) In addition to the direct expenditure on labour and materials that is incurred on jobs and is accounted for as described in the two previous chapters, certain expenditure is incurred which cannot be charged direct to the cost of articles manufactured or work done. Charges of this nature are termed “Overheads” which, in the case of railway workshops, is best analyzed as:

(1) Administrative Overheads; (2) Production Overheads.

(ii) Production Overheads are further analysed as:-

(1) General Overheads; (2) Shop Overheads.

(iii) These overhead charges should be distributed amongst the various work orders in proportion to their labour charges and / or direct material cost, where applicable.

902. Administrative Overheads. The term, Administrative overheads commonly known as “Indirect charges”, is intended to include all overheads which are not included in the cost of work done in railway workshops but which would be so included in commercial costing. This consists either of working expenses of administrative departments of workshops / factories (e.g., General Administration, Depreciation) or of charges not included in the working expenses of workshops / factories. 903. “Administrative” Overheads generally include the following items.

(1) Share of the expenses of the Administrative Departments such as Accounts,

Stores, etc. (2) “General Administration”, superior and subordinate supervision and office

establishment of all service departments including Railway Police. (3) Provident Fund contribution payable by Govt, if any. (4) Payments under Workmen’s Compensation Act. (5) Gratuities. (6) Depreciation of buildings, motor vehicles and office equipment. (7) Repairs to office buildings, motor vehicles and office equipment other than

those charged to the cost of manufacture and repairs to building yards. (8) New Minor Works (9) Educational grants to workshop staff.


CHAPTER IX

OVERHEADS

9.2

(10) Cost of materials used and labour expended on the maintenance of electric lighting throughout the workshop, all fittings, lamps, switches, etc. and the cost of cables or wiring from main distribution boards.

(11) Communication costs (12) Utilities expenses other than of shops, etc. (13) Stationery (14) Printing and publication (15) Travelling and conveyance allowance (16) Law charges (17) Advertising and publicity charges (18) Pension cost — actuarial valuation (19) Interest on general provident fund of administrative staff only. (20) Reimbursement of medical charges of administrative staff only. (21) Scholarships, bonuses and other awards (22) Health and welfare expenses (23) Newspapers, periodicals and books

The detail of these items are shown in Paragraph 931: 904. The item of expense not so charged to working expenses, is interest on the capital cost of buildings, plant and machinery and on all other fixed assets. 905. General Overheads. General Overheads denote all overheads, other than Administrative overheads, which are incurred in common with more than one shop or department within a workshop. Such overheads are not directly related to one production cost centre and to the work orders operated therein. These are incurred in service cost centres of a workshop and will include:

(1) Leave, sick, hurt and holiday pay paid to workshop employees whose wages are not charged to shops, such as the yard establishment.

(2) Wages, overtime, etc., of staff, such as the workshop apprentices, tool-keepers, not attached to shops.

(3) Freight charges that cannot be directly allocated to jobs. (4) Electrical power, which it is not possible to allocate to shops. (5) Hydraulic and pneumatic power and gas that cannot be allocated to shops. (6) Wages paid in lieu of notice to workshop staff not charged to shops. (7) Replacement of articles stolen or lost. (8) Expenditure on apprentices' school and hostel (Net). (9) Cost of Railway Police staff for workshops.


CHAPTER IX

OVERHEADS

9.3

(10) Working expenses of crane and shunting engines, lorries, auto-trucks, traverses, etc., provided for the use of the workshop when not chargeable to Shop overheads.

(11) Working expenses of central works pumping plants. (12) Experimental work, when not more appropriately charged directly to the

job itself. (13) Water charges that cannot be allocated to shops. (14) Wages, overtime, etc., of general labour in yards and shunters. (15) Sanitary arrangements in workshops. (16) Messengers' wages, uniforms, etc., when not allocable to shops/cost

centres. (17) Consumable stores for general use not allocable to shops/cost centres. (18) Maintenance of mess rooms/canteens. (19) Yard lighting.

905A. The General Overheads will be classified as Variable and Fixed. Variable General Overheads will include:

• Freight charges • Repairs to workshop plant and machinery • Other expenses

Fixed General Overheads will include:

• Workshop supervision cost (employee related expenses) e.g. salaries of works manager, etc.

• Interest on general provident fund • Depreciation of workshop buildings • Communication cost • Utilities • Printing and stationery • Repairs and maintenance to shop buildings

The grouping of expense account heads referred in para 905 into abovementioned classifications are shown in Paras 932A and 932 B respectively.

906. Shop Overheads. These include all overheads incurred within a production shop/cost centre. Following are the examples of such overheads:


CHAPTER IX

OVERHEADS

9.4

(1) Wages, overtime, etc., of workshop apprentices attached to particular shops of chargemen, chargehands, mistries, coolies, tallymen, storemen, belters, and oilers whether (on monthly or daily rates of pay) and of shop clerks on daily rates of pay. Also, wages of journeymen when employed on supervisory duties.

(2) Leave pay, idle time, sick, hurt and holiday pay, compensatory allowances and arrear pay, and pay allowed to men on volunteer duty or taking part in sports.

(3) Shop scraps (credit), i.e., scrap which cannot be allocated to jobs. (4) Stationery and forms used in shops. (5) Defective and spoilt work, in the case of experimental works. (6) Power charges, whether electric, pneumatic, gas or hydraulic which can be

directly allocated to shops. (7) Wages of operators of automatic machines, not otherwise allocated. (8) Wages, overtime, etc., of men employed on mechanical transport in the shop. (9) Wages, overtime, etc., of all general labour in shops including those employed

on transport (10) Hammer driving in shops. (11) Small differences between Payrolls and time sheets (paragraph 713). (12) Consumable stores for shop use, such as:

i. Oil for lubrication of machinery and shafting oil and waste for cleaning machines.

ii. Sponges, emery and glass cloths, soap, soda, pumice, acid, glue and chamois leather.

(13) Charges for coal and coke in the smithies. (14) Lighting charges in shops. (15) Fine creditable to works. (16) Suspension allowances. (17) Wages, etc., of shop messengers. (18) Working expenses of crane and shunting engines, lorries, auto-trucks,

traversers, etc., which can be charged to shop overheads. (19) Small tools for Shop use.

906A. Shop overheads will be classified as variable and fixed depending upon their variability with the production.

Variable Shop Overheads will include:

• Indirect material • Indirect labour (including idle direct labour cost) • Fuel and power • Repairs and maintenance of cost centre plant and machinery • Printing and stationery • Other expenses


CHAPTER IX

OVERHEADS

9.5

Fixed Shop Overheads includes:

• Supervision costs of shop (employee related expenses) e.g. foreman, etc. • Depreciation of shop plant and machinery • Repair and maintenance — cost centre building

The grouping of expense account heads referred in Para 906 into abovementioned classification is shown in Paras 933(A) and 933(B) respectively. 906B. Accounting for Overhead Costs. In order to charge the overhead costs to the work orders, the overheads will be recorded in the subsidiary ledger for costing in two steps. Firstly these costs will be recorded at the time of incurrence as unallocated costs in the relevant shop/cost centre. Subsequently the balance of unallocated costs in each cost centre shall be distributed to relevant work orders on the basis of overheads allocation statements. 907. Standing Work Orders for recording Overheads. The expenditure chargeable to Overheads (Shop, General and Administrative), that is actually incurred, will be booked under Overhead standing work orders Para 1059 which will accumulate the actual overheads at the time of their incurrence in the relevant cost centre and subsequently, after determination of allocation to different work orders, the balance appearing in such work orders will be cleared by crediting them and debiting the relevant production / repair, etc. work order. 907A. Allocation of General Overheads to work orders. (i) At each month end, general overheads (except for freight charges) will be allocated to work orders on the basis of direct labour cost of each work order in a cost centre. The allocation rate will be calculated as under:

Total monthly general overheads Total monthly direct labour cost of all work orders

X Monthly direct labour cost of work order

(ii) For allocating freight charges to work orders the total freight charges will be divided by the total monthly direct material cost of all work orders as follows:

Total monthly freight charges Total monthly direct material cost of all work orders

X Monthly direct material cost of work order

(iii) The Assistant Chief Cost Accounts Officer / modified cost accounting system will prepare / generate a general overhead allocation statement in the form W. 907A given below. This statement will be prepared for each service cost centre, in which general


CHAPTER IX

OVERHEADS

9.6

overheads are incurred, and show work order wise allocation of general overheads at the month end. For preparing this statement, the information with respect to direct labour cost of each work order will be obtained from the Summary of Labour Distribution Statements. The balance of unallocated overheads will be abstracted from subsidiary ledger of workshops for service cost centres:

FORM W. 907A

General Overheads Allocation Statement

Shop __________________ Cost centre _____________ For the month ended ____

Work Orders Description

Total for the period

1 2 3 Total


Direct Labour Cost - 2000 3000 5000 10000Direct material cost - 20000 35000 65000 120000

Variable general overheads Freight charges 15000 3000 4500 7500 15000Repairs to shop machinery and equipment 10000 2000 3000 5000 10000Other expenses 5000 1000 1500 2500 5000Sub total 30000 6000 9000 15000 30000

Fixed general overheads Shop supervision cost (Employee related expenses) 30000 6000 9000 15000 30000Interest on general provident fund 15500 3000 4500 8000 15500Depreciation of shop buildings 4500 1000 1500 2000 4500Communication cost 20000 4000 6000 10000 20000Utilities 20000 4000 6000 10000 20000Printing and stationery 10000 2000 3000 5000 10000Repairs and maintenance to shop buildings 10000 2000 3000 5000 10000Sub total 110000 22000 33000 55000 110000

Total 140000 28000 42000 70000 140000


CHAPTER IX

OVERHEADS

9.7

907B. Allocation of Administrative Overheads to Work Orders. (i) Administrative Overheads relating to Workshops Division Moghalpura, Lahore will be first allocated to all the shops such as Loco shop, Carriage and Wagon Shop, Electric shop, etc. in the ratio of total direct labour cost and total overheads-actual of each workshop. After allocation to shops the administrative overheads will be allocated to work orders on the basis of total direct labour cost of each work order in a cost centre. The allocation rate will be calculated as under:

Total monthly administrative overheads of each shop Total monthly direct labour cost of all work orders in shop


(ii) The Assistant Chief Cost Accounts Officer / modified cost accounting system will prepare / generate an administrative overhead allocation statement in Form W. 907B which will be prepared for each cost centre and show work order wise allocation of administrative overheads. For preparing this statement, the information with respect to direct labour cost of each work order will be obtained from the Summary of Labour Distribution Statements. The balance of unallocated administrative overheads will be abstracted from subsidiary ledger of workshops for service cost centres in which administrative expenses are booked:


CHAPTER IX

OVERHEADS

9.8

FORM W. 907B

Administrative Overheads Allocation Statement Shop __________________ Cost centre_____________ For the month ended ____


Total for the period

1 2 3 Total


Direct Labour Cost - 20 30 50 100

Administrative overheads Supervision cost (Employee related expenses) 15000 3000 4500 7500 15000Interest on general provident fund 10000 2000 3000 5000 10000Depreciation of office buildings 5000 1000 1500 2500 5000Communication cost 15000 3000 4500 7500 15000Utilities 20000 4000 6000 10000 20000Printing and stationery 4500 1000 1500 2000 4500Repairs and maintenance to shop buildings 30000 6000 9000 15000 30000Traveling and transportation 15500 3000 4500 8000 15500Law charges 4500 1000 1500 2000 4500Advertising and publicity 20000 4000 6000 10000 20000Pension cost — actuarial valuation 20000 4000 6000 10000 20000Reimbursement of medical charges 10000 2000 3000 5000 10000Scholarships, bonuses and other awards 10000 2000 3000 5000 10000Depreciation of motor vehicles 5000 1000 1500 2500 5000Depreciation of office equipment 3000 600 900 1500 3000Repairs and maintenance to office buildings and structures 8000 1600 2400 4000 8000Repairs and maintenance to motor vehicle 2000 400 600 1000 2000Repairs and maintenance to office equipment 1000 200 300 500 1000Newspapers, periodicals and books 1000 200 300 500 1000 Total 204500 40900 61400 102200 204500

908. Work Order for Shop Overheads. The expenditure on labour and material of the nature of overheads actually incurred in individual shops should be collected under a work order in the same manner as described in para 907W.


CHAPTER IX

OVERHEADS

9.9

908A. Allocation of Shop Overheads to Work Orders. (i) At each month end, shop overheads will be allocated to work orders on the basis of direct labour cost of each work order in a cost centre except for indirect material cost. The allocation rate will be calculated as under:

Total monthly shop overheads Total monthly direct labour cost


(ii) For allocating indirect material to work orders, allocation rate will be calculated as under:

Total monthly indirect material cost Total monthly direct material cost

X Monthly direct material cost of work order

(iii) The Assistant Chief Cost Accounts Officer will prepare / generate an allocation statement for all shop overhead expenses in the form W.908A given below. This statement will be prepared for each cost centre and show work order wise allocation of shop overheads at the month end. For preparing this statement, the information with respect to direct labour cost / direct material cost of each work order will be obtained from the Summary of Labour Distribution Statements and Material Consumption Report (Form W.808). The balance of unallocated overheads will be abstracted from subsidiary ledger of workshops for production cost centres:


CHAPTER IX

OVERHEADS

9.10

FORM W. 908A

Shop Overheads Allocation Statement Shop __________________ Cost Centre ____________ For the month ended ____


Total for the

period 1 2 3 Total

Rupees Rupees Rupees Rupees Rupees Allocation base Direct Labour Cost - 2000 3000 5000 10000Direct Material Cost - 20000 35000 65000 120000 Variable shop overheads Indirect material 10000 1600 3000 5400 10000Indirect labour

Basic Pay 15500 3000 4500 8000 15500Regular allowances 2500 500 800 1200 2500Other allowances 2000 400 600 1000 2000

Fuel and power 15000 3000 4500 7500 15000Repairs and maintenance to plant and machinery

10000 2000 3000 5000 10000

Printing and stationery 5000 1000 1500 2500 5000Other expenses 5000 1000 1500 2500 5000Sub total 65000 12500 19400 33100 65000Fixed shop overheads Supervision cost (Employee related expenses)

Basic Pay 15500 3000 4500 8000 15500Regular allowances 2500 500 800 1200 2500Other allowances 2000 400 600 1000 2000

Depreciation of shop plant and machinery 50000 10000 15000 25000 50000Repair and maintenance - shop buildings 30000 6000 9000 15000 30000Other expenses 10000 2000 3000 5000 10000Sub total 110000 21900 32900 55200 110000

Total 175000 34400 52300 88300 175000


CHAPTER IX

OVERHEADS

9.11

909. Central Power and Service Costs. Where, for any exceptional reasons, the monthly electrical charges for current consumed are not distributed amongst the cost centres on the basis of actual meter readings for each cost centre, the distribution may be made according to any formula (or percentage basis) that may be prescribed for this purpose by the Works Manager, after taking into account all relevant factors such as the power ordinarily consumed by the machines in each cost centre and by the general purposes plant (the operation of which is an item of general overhead) and the time the machines normally work during the month. The formulae should be tested from time to time by actual measurements of energy supplied and suitable alterations made. The above procedure should be followed mutatis mutandis in the case of all other central sources of supply, such as water, air, hydraulic power, gas, and steam. None of these items should be treated as constituting in its entirety, an item of general overhead. 910. Estimates of Overheads. (i) The workshops will use standard costing principles for making estimates of work orders. The standard costs will be determined by the costing section of the workshop accounts office on half yearly basis, considering the inflation and changes in the key costs and quantitative components e.g. material, labour, overheads, etc. (ii) The annual wages of each cost centre can always be closely estimated. The wages which will be charged to overheads in each cost centre during the year (i.e., under “indirect labour”) can be similarly estimated with a fair degree of accuracy. The amount of the annual direct wages, i.e., wages charged to work orders other than indirect wages, is the difference between the above two amounts, and the amount of such wages for each cost centre estimated as indicated above will, under normal circumstances, be fairly accurate. 911. The total General and Shop overheads likely to be incurred in a year on account of (a) labour, and (b) materials may be estimated fairly closely with the guidance of the actuals of the previous six months, modified by known changes in conditions and other relevant factors. The labour overheads and the materials overheads may then be expressed as percentages of the total “direct labour and direct material respectively” in round figures. The general overheads would be expressed by two percentages, one for labour and one for materials, applicable to all cost centres, and similarly the shop overheads by two percentages which will be distinctive for each shop. The addition of the shop percentages for “labour” and “materials” to the general overheads percentages under these two heads yields the percentage rates at which the total overheads for “labour” and for “materials” are to be used for estimation in each shop for the coming year.


CHAPTER IX

OVERHEADS

9.12

912. The above overheads estimates should be prepared annually, as illustrated in the succeeding paragraphs, not later than the 15th January and 15th July, on the basis of the “actuals” for the six months previous (January to June and July to December), and the rates of the total overheads for “labour” and for “materials” applicable to each cost centre ascertained. These rates should be applied from the 16th January and 16th July and will not ordinarily be changed within six months. The percentage of overheads for “materials” should be levied on the basis of direct material charges of each job. 913. Annual Shop Overheads Estimate. This should be prepared on the basis of last six month’s data “cost centre ” by ”cost centre” in Form No. W.913 as follows:

FORM W. 913

ANNUAL SHOP OVERHEAD BUDGET ESTIMATE Cost Centre No. _____ of Carriage and Wagon Workshops

at…………………………………….. for 20………….

SHOP OVERHEAD

Actuals booked during the months July 20XX to December 20XX Serial

No. Particulars July

20XX

August 20XX and

so on. Total

Estimated Overhead charges for

the year 20XX.

1 2 3 4 to 8 9 10

1.

Wages and overtime of charge-men, mistries, coolies, tallymen, storesmen, shop clerks on daily rates of pay, messengers and other such labour which cannot be allocated to any particular job or jobs (Labour).

2. Leave pay, idle time, holiday pay, etc. (Labour).

3. Defective and spoilt work in the case of experimental works (Labour and material).

4. Power and lighting including coal and coke (Material).

5. Loose tools and hand machine tools (Material).

6. Shop scrap i.e., scrap which cannot be allocated to jobs (Material) credit.

7. Consumable stores such as oil, waste, etc., (Material).

8. Furniture and sundries (Material).

Rupees Rupees Rupees Rupees


CHAPTER IX

OVERHEADS

9.13

9. Other items of Shop Overheads (Labour and Material).

10. A–Total of items of Labour above (Say).

800 2,000 10,000 9,000

B–Total of items of material above (Say).

3,000 2,900 20,000 21,450

11. Total Labour in this Cost Centre from January 20XX to June 20XX (Say).

12,000 14,000 1,25,000 1,35,000

12. Total direct Labour in this Cost Centre from January 20XX to June 20XX, i.e., item 11 minus 10-A minus general oncost labour booked in this shop.

10,000 10,000 1,10,000 1,20,000

13. Percentages of total overhead on total direct labour for each month.

(a) Labour percentages of 10-A on 12.

(b) Material percentages of 10-B on 12.

8%

30%

20%

29%

9%

18%

8%

18%

In case of estimating the cost of indirect labour, the rate will be based on direct labour cost as follows:

Total shop overheads (excluding indirect material) Shop overhead rate (other than indirect material) =

Total direct labour cost

In case of estimating the cost of indirect material, the rate will be based on direct material cost as follows:

Total shop overheads (indirect material only) Shop overhead rate (for indirect material only) =

Total direct material cost

The above rate will be calculated for each cost centre of workshop separately. In this way the estimated shop overhead cost will be calculated for each cost centre separately.

The rates obtained above will be used to estimate the shop overhead for a work order as follows:

Estimated Shop overhead cost (other than indirect material)

= Shop overhead rate (other than indirect material)

x Estimated labour cost of work order

Estimated Shop overhead cost (for indirect material only)

= Shop overhead rate (for indirect material only)

x Estimated material cost of work order

Cost estimated above relates to each cost centre of a workshop.


CHAPTER IX

OVERHEADS

9.14

914. Annual General Overheads Estimates. This estimate should be prepared, in the same way as the annual shop overhead estimate, care being taken to see that no item is omitted.

FORM W. 914

ANNUAL GENERAL OVERHEAD BUDGET ESTIMATE For 20XX

For Shops at . . . . . . . . . . . . . . GENERAL OVERHEADS

Work order No.

Actuals booked during the months July 20XX to December 20XX Serial

No. Particulars July 20XX

August 20XX and

so on. Total

Estimated Overhead charges for

the year 20------.

1 2 3 4 5 to 9 10 11

1.

Cost of operating general plant and equipment (Labour and material).

2. Yard lighting (Material).

3. Yard staff wages, including

wages of coolies (Labour).

4. Leave, sick, hurt, holiday

and notice pay of men whose wages are not charged to Shops (Labour).

5. Wages, overtime, etc., of

apprentices not working in Shops and the net expenditure on their School, Hostel, etc., (Labour and Material).

6. Freight bills which cannot

be conveniently allocated to specific work orders (Material).

7. Cost of Watch and Ward

staff (Labour).

8. Cost of consumable stores

not allocable to shop overheads (Material).

9. Other items of General

overheads (Labour and Material).

Rupees Rupees Rupees Rupees

10. A. Total of items of Labour

above (Say). 5,000 5,000 55,000 60,000

B. Total of items of material above (Say).

8,000 8,000 1,10,000 1,20,00


CHAPTER IX

OVERHEADS

9.15

11. Total direct labour in the

workshop. 32,000 40,000 4,40,000 4,20,000

12. Percentages of total

overhead on total direct labour.

(c) Labour percentages of 10-A on 11.

(d) Material percentages of 10-B on 11.

16%

25%

13%

20%

13%

25%

14%

29%

In case of estimating the cost of indirect labour the rate will be based on direct labour cost as follows:

Total general overheads (excluding indirect material) General overhead rate (other than indirect material) =

Total direct labour cost In case of estimating the cost of indirect material the rate will be based on direct material cost as follows:

Total general overheads (indirect material only) General overhead rate (for indirect material only) =

Total direct material cost The rates obtained above will be used to estimate the general overhead for a work order as follows: Estimated General overhead cost

(other than indirect material) =

General overhead rate (other than indirect material)

x Estimated labour

cost of work order

Estimated General overhead cost (for indirect material only)

=General overhead rate (for

indirect material only) x

Estimated material cost of work order

Cost estimated above relates to each shop i.e. loco shop, carriage and wagon shop, etc. of Moghalpura workshops. 915. Overhead Budget Summary. The “Shop Overhead” and “General Overhead” Estimates should be summarized together in “Workshop Overhead” Estimate in Form No. W.915.


CHAPTER IX

OVERHEADS

9.16

FORM W. 915 WORKSHOP OVERHEADS BUDGET ESTIMATES for 20xx. . . . . . . . . . Workshops at . . . . . . . . . .

Overhead charges for each Cost Centre for 20XX Cost Centre No. 1 Cost Centre No.

2 Cost Centre No. 3

and so on. Total

Particulars

Labour Material Labour Material Labour Material Labour Material 1 2 3 4 5 6

7

and so on

Shop overheads (Labour and Material). Share of General overheads (Labour and Material).

Rupees

Rupees

Rupees

Rupees

Rupees

Rupees

Rupees

Rupees

Total (Say) 12,000 22,000 8,000 24,000 6,000 21,000 1,40,000 2,10,000

Total estimated direct labour (say).

1,20,000 . . 98,000 . . 50,000 . . 4,20,000 . .

Percentage of total Workshop overhead to direct labour for each shop.

10% 18% 8% 24% 12% 42% 33% 50%

916. Overcharges or Undercharges in Overhead Distribution. The actual expenditure on indirect labour and indirect materials incurred on overheads work order should be debited to them individually. These figures will provide the data necessary for controlling the expenditure on each of the items, as they could be compared individually with the actuals of the corresponding months of the previous calendar year taken into account in framing the overhead budget. Such a comparison will locate the mistakes made in estimating the overhead figures and facilitate the more correct fixation of overhead rates for the next period. The difference between the total overhead charged to work orders (on actual basis), by credit to overhead work orders, and the estimated charges booked at time of completion, will appear as a balance (over or under applied) under Work In Process Account. The difference, incase of work orders chargeable other than to repair and maintenance account, will be adjusted at the time of completion of such work orders by giving debit or credit to the concerned department/party. In the case of repair and maintenance work orders the difference will be adjusted by giving debit or credit to the repair and maintenance account.


CHAPTER IX

OVERHEADS

9.17

917. Annual Administrative Overheads Estimates. An annual budget estimate of Administrative Overheads should be prepared for each workshop and submitted to the General Manager through concerned Financial Adviser and Chief Accounts Officer (FA& CAO). This should be based on last six months figures from July to December of the previous calendar year, i.e., on the basis of “actuals” of last six months annual estimate should be made and should be modified by known changes in conditions and other relevant factors. This will show the annual estimated charges attributable to:

1. Supervision, 2. Provident Fund Contribution, if any and Gratuity payable to Works Staff. 3. Repairs and Maintenance. 4. Interest 5. Depreciation.

918. Supervision. The pay, leave salary, allowances, passages, provident fund contribution, gratuity, etc., of all personnel of the Mechanical Department directly concerned with each workshop (i.e., including only a share of the Chief Mechanical Engineer and his Headquarters staff but including whole of the Divisional Superintendent, workshops, and all establishment under him), and of the Accounts, Stores, Cash and Pay, Railway Police, Medical, etc., Departments, whose duties are concerned directly with the workshop, should be included under this head. The amount of rents, rates and taxes in respect of workshop buildings, offices, etc., should also be included under this head. 919. Provident Fund Contribution and Gratuity payable to Works Staff. The amount payable as provident fund contribution and gratuity to all workshop staff, both supervisory and labour, should be estimated as closely as possible. 920. The amount of general provident fund contribution payable should be taken as equivalent to the total amount of the deduction in the shape of general provident fund, subscriptions and interest. 921. Repairs. The amount of expenditure on repairs and maintenance of workshop buildings, plant and machinery should be carefully estimated. Similarly, expenditure anticipated for providing new minor works should be estimated. 922. Interest. The interest, if any, on capital outlay on land, buildings, plant and machinery should be calculated at 5% (or at a rate fixed for the purpose by the Ministry of Railways) the capital outlay being worked out or estimated as accurately as possible.


CHAPTER IX

OVERHEADS

9.18

923. Depreciation. The depreciation on buildings (including floors), plant and machinery should be calculated at the rates mentioned in Para 706.G of Pakistan Railways General Code. 924. Deleted. 925. Distribution of Administrative Overheads. The percentages of the total Administrative Overheads under the four heads (paragraph 917) to the total labour of the whole workshop, should then be worked out as indicated in paragraph 930. These percentages will vary from workshop to workshop and from year to year, owing principally to alterations in the total capital outlay, the variations in the quantum of the total labour in the shops and any changes in the rates of interest charges to be applied. 926. Inclusion of Administrative Overheads in the cost of work. The percentages of Administrative Overheads, as worked out above for each workshop, will be brought into use whenever it is found necessary to include one or all of these items of overheads in the cost of the work, e.g., when work is undertaken for private parties, other Departments of Government or on capital account (paragraph 1225). 927. When work is done on capital account, the cost of the work should include all items of Administrative Overheads other than supervision. 928. When work is done for other Departments of Government, or for the public, all items of Administrative overheads are chargeable, but the General Manager may, in exceptional circumstances, waive in full or in part the levy of such overheads, in consultation with the Financial Adviser & Chief Accounts Officer, for reasons that should be recorded. 929. Cancelled. 930. The estimated administrative overhead percentage will be determined as follows:

Total administrative overheads Administrative overhead rate =

Total direct labour cost

The above rate will be calculated for entire workshop.

The rates obtained above will be used to estimate the administrative overheads for a work order as follows:

Estimated administrative overhead cost

= Administrative overhead rate

x Estimated labour

cost of work order

Cost estimated above relates to the entire Moghalpura workshops.


CHAPTER IX

OVERHEADS

9.19

931. Detailed items of Administrative Overheads. The detailed items of administrative overheads are as under:

A) Supervision cost (Employee related expenses)

(1) Administration–Headquarters, Mechanical Department. A proportion (to be fixed by Railway Administration) of the total of the following charges incurred in the Mechanical Department at Headquarters Office should be included in the Administrative Overhead estimate under the above heading:

(a) Salaries payable to

(i) Administrative and Executive Officers of Mechanical Department, Superintendent, Drawing Office Mechanical.

(ii) Office staff, viz., Office superintendent, Stenographers and Typists, Superintendents, Chief Clerk or Head Clerk, Clerks and Menials.

(iii) Drawing Office. Head or Chief Mechanical Draftsmen/Assistant Mechanical Department and Assistant Draftsmen, Tracers, Clerks and Menials.

(b) Travelling and other Compensatory allowances of officers and staff. (c) Other office expenses. (d) Deleted (e) Leave allowances. (f) Advertising charges. (g) Payment on account of Medical treatment of Officers outside Railway

hospitals. (h) Educational Grants. (i) Provident Fund Contribution, if any. (j) Pensions commutation/Gratuities and Special Contribution, if any. (k) Law charges.

(2) Deleted. [Included in General Overheads paragraph 932(B)]

(3) Administration–Other Departments:

(i) Accounts Department. This head should include all charges, incurred in the Stores and Workshop Accounts Offices attached to workshops, in respect of Gazetted Officers, Assistant Accounts Officer, Head Clerks, Clerks, Lower staff, Inspectors of Stores Accounts and Stock Verifiers.

(ii) Stores Department. This head should include all charges, incurred in the

Stores Department attached to workshops, in respect of District Controller of Stores, Assistant Controller of Stores, their Subordinate Supervising staff


CHAPTER IX

OVERHEADS

9.20

consisting of Inspectors, Superintendents, Depot Store-keepers, Assistant Store-keepers, their Establishments consisting of Office Superintendent, Head Clerks, Apprentices, Clerks, Computer Operators, Steno-typists, Ward-keepers, Yard Foreman, Checking Inspectors, Checking Clerks, Store-van and Delivery Clerks, Store Delivery Record Suppliers, Menials and Labour Staff for verification.

(iii) Cash and pay Department. This head should include all charges, incurred

in the branch of the Cash and Pay Department serving the workshop, in respect of Divisional Pay Master, Sectional Pay Master and Lower staff.

(iv) Medical Department. This head should include all charges, incurred in the

Medical Department serving the workshop, in respect of Medical and Nursing staff, viz:

(a). Divisional or Assistant Medical Officer, and (b). Subordinate staff–Assistant Surgeons, Sub-Assistant Surgeons,

Laboratory Assistants, Dispensers, Compounders, Dressers, Nurses, etc. (v) Electrical Department. This head should include all charges, incurred in

the branch of the Electrical Department serving the workshop (when not included in the cost of the services rendered by that department), in respect of Administrative and Executive Officers viz., Divisional and Assistant Electrical Engineers, Subordinate Supervising staff, viz., Inspectors, Power Station Superintendents, Foremen and Assistant Foremen, Office Establishment, viz., Draftsmen, Head Clerks, Computer Operator, Steno-typists, Clerks, Tracers, Ferro-printers, Time Checkers and Menials.

(vi) Railway Police Department. This head should include all charges incurred

on the Railway Police Establishment attached to the workshops, other than that charged to General Overhead.

(4) Educational Grants. The contribution towards the education of the children of staff mentioned in sub-paragraph 931A (3) is shown under this heading.

(5) Rents, Rates and Taxes. The amount of rents, rates and taxes actually charged in respect of Workshop buildings, Offices, etc., or a share of the total amount paid as rates and taxes to be fixed by the Railway Administration as correctly chargeable to the Workshop, is shown under this head.


CHAPTER IX

OVERHEADS

9.21

(6) Provident Fund Contribution if any. The total contribution credited to the Provident Fund Accounts of staff should be shown under this heading. (7) Gratuities. 1/24th of the salaries of the different classes of staff mentioned in sub-paragraphs 931A (3) should be included under this head to cover gratuities and special contribution to provident fund, if any.

B–Provident Fund Contribution, Gratuities and other charges of Works Staff.

(1) and (2) Provident Fund Contribution, if any and Gratuity payable to works staff should be calculated in the same way as indicated in sub-paragraphs (6) and (7) under paragraph 931A above.

(2) Law Charges. All expenses incurred in connection with legal proceedings concerning works staff.

(3) Compensation. The compensation paid to Workshop Labour Staff under the Workmen’s Compensation Act should be included under this heading.

C–Repairs and Maintenance

(1). Service Buildings

(a) Repairs to Buildings should include repairs to and maintenance of:

(i) Deleted. (Included in shop overheads para 933A.) (ii) Deleted. (Included in shop overheads para 933A.) (iii) Deleted. (Included in shop overheads para 933A.) (iv) Offices, Outbuildings, yards, Enclosure walls, Roads, etc.,

belonging to workshops, (v) All Stores buildings and Store yards attached to workshops. (vi) Office buildings of Divisional Superintendent, Divisional

Accounts office, Police office, Hospitals, Schools, Hostels and Residential buildings of office staff.

(b) Deleted. (Included in shop overheads para 933A.)

(2). New Minor Works–Buildings. Expenditure on new minor works in connection with any of the items enumerated under paragraph 931C (1) (a).

(3). Deleted. (Included in shop overheads para 933B.)


CHAPTER IX

OVERHEADS

9.22

D–Interest and Depreciation

(1). Interest on Buildings. Five per cent for interest on the Capital cost of Buildings referred to in paragraph 931C (1) above.

(2). Depreciation on Buildings. Depreciation at two per cent on the Capital cost of

all Buildings referred to in paragraph 931C (1) (a) above. (3). Deleted. (Included in shop overheads para 933B.) 932. Detailed items of General Overheads. (A) The detailed items of variable general overheads are as under:

1. Freight charges that cannot be directly allocated to jobs.

2. Repairs to Workshop plant and machinery

It includes:

i) Repairs to shunting engines, track trolleys, sentinel wagons, lorries, etc. ii) Repairs to central works pumping plant, pneumatic, hydraulic and gas

plant. iii) Repairs to yard wagons and auto-trucks. iv) Cleaning, turntables, other than those inside shops. v) Sanitary arrangements in workshops. vi) Maintenance of mess rooms/canteens. vii) Yard lighting.

3. Other expenses

Replacement of articles stolen or lost in the shops / cost centres. (B) The detailed items of fixed general overheads are as under:

1. Supervision cost (Employee related expenses) a). Administration–Workshops, Mechanical Department. The total of the

following charges incurred in the branches of the Mechanical Department attached to the workshops should be included under this head:


CHAPTER IX

OVERHEADS

9.23

Salaries, Overseas pay, Travelling and other Compensatory allowances, Contingent Office expenses, passages, Leave allowances, Advertising charges and Payment on account of Medical treatment outside Railway hospitals, Law charges, etc., relating to:

(i) Administrative and Executive Officers, viz., Deputy Chief Mechanical Engineer (if any), Works Managers, Assistant Works Managers, Chemist and Metallurgist, Assistant Chemist and Metallurgist.

(ii) Deleted. (Included in shop overheads para 933B.W) (iii) Production Staff, viz., Progress Superintendent, Planning Superintendent,

Assistant Progress Superintendent, Assistant Planning Superintendent, Scheduling Supervisor, Jig and Tool designer.

(iv) Deleted. (v) Production Office Staff, viz., Outturn Raters, Assistant Outturn Raters,

Assistant Scheduling Supervisor, Jig and Tool Draftsman, Outturn Verifiers, Clerks and Steno-typists.

(vi) Time-keeper and his staff, viz., Time Office Clerks, Leading Time Checkers and Menials.

(vii) Drawing Office staff, viz., Head Draftsman, Draftsmen, Computer Operator Estimator, Tracers, Ferro-typists, Clerks and menials.

(viii) Deleted. (ix) Leave, sick, hurt and holiday pay paid to workshop employees whose

wages are not charged to shops, such as the yard establishments. (x) Wages, overtime, etc., of staff, such as the workshop apprentices, tool-

keepers, not attached to shops. (xi) Wages paid in lieu of notice to workshop staff not charged to shops. (xii) Wages, overtime, etc., of general labour in yards and shunters. (xiii) Messengers' wages, uniforms, etc., when not allocable to shops.

Note. Deleted.

2. Depreciation on workshop buildings

(i). Depreciation calculated on straight line method on workshop buildings

consisting of sheds, works manager office building, roads, structures, tracks, reception office, etc.

3. Repairs and maintenance to buildings (i). Offices, outbuildings, yards, enclosure walls, roads and residential buildings of

staff, belonging to workshops. (ii). All store buildings and store yards attached to workshops.


CHAPTER IX

OVERHEADS

9.24

4. Utilities expense

(i). Electrical power, which is not possible to allocate to shops. (ii). Hydraulic and pneumatic power and gas that cannot be allocated to shops. (iii). Water charges that cannot be allocated to shops.

933. Detailed items of Shop Overheads. (A) The detailed items of variable shop-overheads are as under:

1. Indirect material

(i). Consumable stores for shop use, such as: I. Oil for lubrication of machinery and shafting oil. II. Sponges, emery and glass cloths, soap, soda, acid, glue, and chamois

leather. (ii). Small tools for shop use. (iii). Consumable stores for general use

2. Indirect labour Indirect labour cost includes the following:

(i) Leave pay, idle time of direct labour, sick, hurt and holiday pay, compensatory allowances, and arrears pay.

(ii) Wages, overtime, etc., workshop apprentices attached to particular shops

of chargemen, mistries, coolies, storemen, belters, and oilers whether (on monthly or daily rates of pay) and of shop clerks on daily rates of pay. Also, wages of journeymen, when employed on supervisory duties.

(iii) Wages, overtime, etc., of men employed on mechanical transport in the

shop.

(iv) Wages, overtime, etc., of all general labour in shops including those employed on transport.

(v) Suspension allowances.

(vi) Labour cost, in the case of experimental works.

(vii) Small differences between pay rolls and time sheets.


CHAPTER IX

OVERHEADS

9.25

3. Fuel and power

(i) Power charges, whether electric, pneumatic, gas or hydraulic, which can be directly allocated to shops.

(ii) Charges for Natural (Sui) gas coal and coke in the smithies.

(iii) Lighting charges in shops.

4. Repair and maintenance to shop plant and machinery

a) Cost of material used and labour expended in repairing:

i. Power driven machine tools engaged in productive works.

ii. Hydraulic machinery including piping valves, etc.

iii. Steam hammers, stamps and forging machines and die blocks.

iv. Pneumatic machinery, compressors, tools and piping.

b) Maintenance of:

i. Cranes, traverses, and turntables in shops / cost centres.

ii. Hoists of all types, jib wall cranes, pulley and chain blocks, etc.

iii. Furnaces, smiths’ forges and anvils, weigh-bridges, scales, etc.

iv. Fitters benches and vices, trestles end planks, case-hardening boxes, etc.

v. Floor plates scrap and refuse bins.

c) Repairs and maintenance costs of electric motors (whether direct driving on machines or group driving of shafting), the cost of all wiring from main distribution board in shops/cost centres to motors and all fixtures necessary for the maintenance of the system of distribution including lighting.

d) The cost of materials used and labour expended on the maintenance of all line shafting from the electric motor coupling to counter shaft for machine, hangers, brackets, lubricators, bolts and pulleys.


CHAPTER IX

OVERHEADS

9.26

5. Printing and stationery

This will include the cost of stationery and forms used in the shops/cost centres for the reporting of production and service related matters data.

6. Other expenses

(i) Replacement of articles stolen or lost in the shops / cost centres. (ii) Material cost, in defective and spoilt work in the case of experimental

works. (iii) Shop/cost centre scraps i.e. scrap which cannot be allocated to work

orders. (iv) The cost of uniforms and protective clothing for workers.

(B) The detailed items of fixed shop-overheads are as under:

1. Supervision cost (Employee related expenses)

Salaries payable to:

(i). Subordinate supervising staff, viz., boiler inspectors, general works, supervisor, i.e. foremen including specialists, assistant foremen and inspectors.

(ii). Production staff, viz., progress superintendent, planning superintendent, assistant progress superintendent, assistant planning superintendent, scheduling supervisors, jig and tool designer.

2. Depreciation of shop plant and machinery

Depreciation on all permanently fixed machine of a shop / cost centre such as:

(i). Lathes of various types (sliding, surfacing and screw cutting, boring and surfacing, capstan and turret, etc.).

(ii). Boring and facing machines (horizontal and vertical).

(iii). Planning machines (side, horizontal and vertical).

(iv). Shaping machines.

(v). Slotting machines.


CHAPTER IX

OVERHEADS

9.27

(vi). Screwing machines.

(vii). Drilling machines (redial and pillar types).

(viii). Milling machines (horizontal, vertical and universal types).

(ix). Grinding machines (cylindrical, surface and tool cutters).

(x). Presses (Mechanical & hydraulic power).

(xi). Saws (circular and band).

(xii). Punching, shearing, cropping and bending machines for plates or bars.

(xiii). Electric and oxyacetylene welding plant, Mig and Tig welding plants.

(xiv). Electric and pneumatic drills, hammer, riveting machines and grinders.

3. Repair and maintenance to shop / cost centre buildings

It includes repairs to:

(i). All shop / cost centre buildings including those maintained for the generation of power - electric, pneumatic, hydraulic and gas.

(ii). Foundations in such buildings for heavy tools or machinery.

(iii). Columns, chimneys, pits and other structures forming an integral part of

such buildings.

(iv). Sanitary arrangement in workshops.

(v). Maintenance of watches, clocks, time pieces, time records, stop watches, and electrically operated clocks relating to the workshop.

(vi). New Minor Works — Machinery, etc.

CHAPTER X

20 October, 2011

PAKISTAN RAILWAYS




CHAPTER X

WORK ORDERS

CONTENTS


19

SHOP / COST CENTRE COSTS 10.1 1001

PRIME COST 10.1 1002

WORKSHOP COSTING 10.1 1003

WORK ORDER SYSTEM 10.1 — 10.2 1004 — 1006

REVENUE WORK ORDERS 10.2 1007 — 1008 (1009 Deleted)

JOB COSTING 10.3 1010

OTHER WORK ORDERS 10.3 1011

STANDING WORK ORDERS FOR RECORDING

OVERHEAD COSTS

10.3 1012

WORK ORDERS FOR CAPITAL PROJECTS /

REPLACEMENT PROJECTS

10.3 1012A

WORK ORDERS FOR MANUFACTURE OF STORES

ITEMS

10.3 1013

GROUPING WORK ORDER 10.4 1014

INTER-DEPARTMENTAL OR INTER-DIVISIONAL

WORK ORDERS

10.4 1015

STANDARD SYSTEM OF WORK ORDER NUMBERING 10.4 1016

PRINTED LISTS OF WORK ORDER NUMBERS 10.4 1017 (1018 — 1024 Deleted)

OFFICIAL ORDER FOR CARRYING OUT WORK ON

WORK ORDER

10.5 1025

WORK ORDER REGISTER 10.6 1026


CHAPTER X

WORK ORDERS

CONTENTS


20

LOAD CHART 10.6 1027

METHOD OF POSTING THE LOAD CHART AND

ALLOTMENT OF JOBS TO MACHINES

10.7 — 10.8 1028 — 1031

POINTS TO BE SEEN BEFORE ISSUING A WORK

ORDER

10.8 1032 — 1033

ADVICE OF COMPLETION 10.8 1034

MONTHLY STATEMENT OF WORK ORDERS

COMPLETED

10.9 1035

SHOP / COST CENTRE NUMBERS 10.9 1036

CLASSIFICATION AND NUMBERING OF WORK

ORDERS

10.9 1037

WORK ORDERS FOR LOCOMOTIVE REPAIRS 10.10 1038

WORK ORDER FOR PERIODICAL OVERHAULS 10.11 1039 (1040 Deleted)

WORK ORDER FOR SPECIAL OVERHAULS /

NOMINATED REPAIRS

10.11 1041 (1042 Deleted)

WORK ORDER FOR OTHER REPAIRS 10.11 1043

WORK ORDER FOR TRIALS AND EXPERIMENTS 10.11 1044

WORK ORDER FOR OVERCHARGES AND

UNDERCHARGES “OVERHEADS”

10.11 1045

WORK ORDER FOR OVERCHARGES AND

UNDERCHARGES “MANUFACTURE AND REPAIRS”

10.12 1046 — 1047


CHAPTER X

WORK ORDERS

CONTENTS


21

REPAIRS TO AND MAINTENANCE OF PLANT,

MACHINERY AND TOOLS

10.12 1048

REPAIRS TO, MAINTENANCE AND WORKING COST

OF SERVICE MOTOR-CARS (RAIL, ROAD AND

TROLLIES)

10.13 1049

REPAIRS TO FURNITURE AND OFFICE EQUIPMENT 10.13 1050

NEW MINOR WORKS 10.14 1051

JOB ORDERS 10.14 1052

WORK ORDERS FOR WORK DONE FOR OTHER

GOVERNMENT DEPARTMENTS AND PUBLIC BODIES

10.14 1053

STORES MANUFACTURING WORK ORDERS 10.15 1054 — 1055

P. ORDERS 10.15 1056

G. ORDERS 10.15 1057

R. ORDERS 10.16 1058

OVERHEADS WORK ORDERS 10.16 1059 (1060 — 1061 Deleted)

WORK ORDERS FOR PROCESS SHOPS 10.16 — 10.17 1062 — 1063

“GROUPING” WORK ORDERS 10.16 1064

(1065 Deleted)

INTER-DEPARTMENTAL WORK ORDERS 10.17 1066

CAPITAL AND REPLACEMENT WORKS ORDERS 10.17 1067

CARRIAGE AND WAGON WORKSHOPS WORK

ORDERS

10.18 1068 — 1070


CHAPTER X

WORK ORDERS

CONTENTS


22

REPAIR TO AND MAINTENANCE OF PLANT AND

MACHINERY

10.19 1071

NEW MINOR WORKS 10.20 — 10.21 1072 (1073 Deleted)

CAPITAL AND REPLACEMENT WORK ORDERS 10.21 1074

pakistan railways code for the mechanical department (workshops)

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