PU-49: RBA No.23/2024 – Advance Correction Slip No.10

No.2024/AC-I/6/1, dated 09.07.2024

Sub: Addendum to ACS-08 to Indian Railway Finance Code Volume-II.

Ref:  Railway Board’s letter No.2024/AC-I/6/1, dated 02.07.2024 (RBA No.20/2024).

Attention is invited to Board’s letter of even No. dated 02.07.2024 (RBA 20/2024) vide which ACS-08 has been issued to introduce a New Primary Unit namely “PU-49 – outsourcing of manpower for track maintenance” in Classification of Accounts of Expenditure and Revenue governed by the guidelines given in IRFC Volume-II (Second Revised Edition 2022) Appendices.

Description of PU49 – Outsourcing of Manpower for track maintenance has been modified and shall be read as under:

PU No.49 – Primary Units (Objects) of Expenditure (Revenue) – Outsourcing of Man power/ activities for track maintenance.

Contents of the corrigendum issued vide ACS No.10 may please be circulated suitably for information and compliance.

Please acknowledge the receipt.

Indian Railway Finance Code Volume-II

(Second Revised Edition 2022)

Advance Correction Slip No.10

Classification of Revenue Expenditure and Revenue (Appendices)

Classification of Revenue Expenditure (Appendix-I)

Contents of the Advance Correction Slip No.08 shall be read as under:-

Description of PU-49 – Outsourcing of Manpower for track maintenance shall be read as under:-

“PU No.49 – Primary Units (Objects) of Expenditure (Revenue) – Outsourcing of Man power/ activities for track maintenance.”

[Authority: Board’s letter No.2024/AC-I/6/1, dated 09.07.2024]

Download Railway Board Circular RBA No.23/2024

Forward reference ⇒ 10.07.2024, RBE No.06/2025,

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