1 ROLE OF TIA IN SUPPLEMENTING ACCOUNT CHECKS IN TRAFFIC ACCOUNTS OFFICE RAMANAND BHAGAT IRAS(P)

2 PURPOSE OF INSPECTION OF STATION ACCOUNTS To ensure that the field records are in consonance with the returns submitted to Traffic Accounts Office. That the activities in the field are being done as per established rule and Railway is not losing revenue. That the returns submitted by stations to the Accounts Office have been correctly prepared and agree with the initial records maintained at the stations. To verify that the accounts and returns submitted by the stations to the Accounts Office represent the actual state of affairs at the stations.

3 WHY TIA? The returns received in the Accounts Office consolidate the transactions, for a period or a month and whether they have been accounted for correctly and currently is a point which the Accounts Office cannot check effectively. Carriage of unbooked traffic cannot be detected by the Accounts Office. The tickets issued out of series or re-sale of tickets after getting them back from the destinations stations and other frauds regarding passenger tickets cannot be detected by the Accounts Office effectively.

4 CONT; The frauds committed by the staff in the the booking and accountal of merchandise traffic by manipulation of initial records cannot be detected by the Accounts Office. Watch on the remittance of excess collection of cash at the station cannot be kept by the Accounts Office. It is necessary to interpret the rules and regulations to the staff' and to instruct them how they should maintain their accounts.This may prevent leakage of revenue, which can occur if the staff misunderstood the important instructions.

5 MAIN ITEMS TO BE CHECKED BY TIA Immediately on arrival at the station, he asks the staff to close their books and he counts the cash in hand including the imprest money, the value of warrants, credit notes and cther vouchers and concession orders and tallies the day's transactions with this gross amount. Watches the correct remittance from day to day of the station earnings by linking the remittances as per acknowledged Cash Remittance Notes with the corresponding records in the coaching and goods cash books. Takes inventory of goods and parcels on hand and compares the items on hand with the Inward Delivery Book and other records.

6 CONT; Checks that the wharfage and demurrage charges have been correctly realized and for this he counter-checks the entries of the time of arrival, unloading, loading, delivery and removal etc.shown in the Delivery Book with other records at the station. Prepares a Test Balance Sheet for the broken period to check the reliability of station accounts generally. Checks the outstanding list to see that all the items in it are current and efficient. Links the Advice of Internal -Check with the station records. Tests weights of the outward and Inward consignments to ensure that the freight has been charged on correct weight.

7 CONT; Checks the handling and transshipment bills. Verifies the stock tickets on hand-printed, and blank- as shown in the Stock Book and also links the same with the books in use. Witnesses the collection of tickets and checks the collect tickets. Checks the Guard's signature book for cash bags. Checks the list of unaccounted for Invoices/ P. W. Bills received from the Accounts Office.

8 TA Report Forms NO. AC(T)27  Ordinary irregularities without any serious implication of financial loss should be noted down in the Inspection Note Book kept in the station with necessary instruction to the station staff.

9 Statement and serious irregularities in Form No.AC(T)T29(Part IV).  The serious irregularities involving possible loss of Railway Revenue and such irregularities as have financial loss to the Railway should be detailed in the Irregularity Statement in Fonm No.AC(T)T29.  Ordinary irregularities which have persisted in spite of repeated instructions having been given in the Station Inspection Book should also be incorporated in the Irregularity Statement.

10 Special Narrative Reports ( Special Report ).  If the TIA finds that the irregularities reported through the Irregularity Statements (Form No.AC(T)T29) are not being properly remedied,  When serious financial irregularities involving considerable loss of Railway Revenue pointing to Fraud or Falsification of records are detected by him,  When any defective practice in the maintenance of books and records comes to his notice,  When the TIA considers that an issue relating to station earnings should be specially pursued with the C.C.S or Sr.DCM/D.C.M.

11 FRAUDS WHICH CAN BE DETECTED BY TIA FRAUDS ON PASSENGER TICKETS  Tickets are issued but not accounted for.  Tickets are issued and their numbers accounted for but not their value.  Cash permanently or temporarily misappropriated by undercasting the totals of the D.T.C. Book.  Wrong closing numbers are shown in the Cash Book and classification so as to make the value agree with the cash remitted.  Tickets are got back from collecting stations and credit is subsequently taken for them as non-issued.  Tickets are got back from collecting stations and re- issued.

12 FRAUDS OVER COLLECTION OF TICKETS AT STATIONS Blank Card Tickets accounted for shorter distances than actually issued. Issued tickets shown as non-issued or as Issued at reduced rates on concession orders. Tickets printed privately and issued. Used tickets called back from destination stations and re-issued. Tickets collected from passengers who have alighted at a stat.ion short of destination and instead of being shown in the Register of collected tickets are sold again.

13 FRAUDS COMMITTED ON LUGGAGE TICKETS, PARCEL WAY BILLS Wrong numbers or excess numbers of passenger tickets quoted in the luggage tickets to cover the free allowance granted. Short weights shown on parcels or Ticket issued but freight is withheld temporarily or permanently. Full description of the luggage booked is not given on the luggage ticket and free allowance given on articles for which free allowance is not allowed in the Tariff.

14 CONT; Way-bills whether issued out of regular books in use or book obtained from stock or from other stations, not accounted for and the freight misappropriated temporarily or permanently. Paid Way-bills issued for articles booked with owner and subsequently cancelled with the remark"Guards and owner's foils sent to accounts" and freight misappropriated.

15 FRAUDS COMMITTED IN INWARD GOODS AND PARCEL TRAFFIC Invoices and Way-bills accounted for and the freight temporarily or permanently misappropriated by showing the amount outstanding as represented by goods or parcels on hand, or not received or sent to Lost Property Office or rebooked. The daily totals in the Cash Book are under-cast. The freight recoverable on Invoices or Way-bills in the last outstanding list is increased to the extent of the amount misappropriated. Less freight entered in the Delivery Book than in the Invoice or Way-bill.

16 CONT; Inward "To-pay" goods or parcels accounted for as "Paid". Erroneous description of the goods booked is given, thus charging a lower rate.

17 FRAUDS COMMITTED IN DEMURRAGE AND WHARFAGE The dates of arrival of goods or parcels and the dates on which they are available for delivery are incorrectly entered in the Delivery Book. Wrong dates of deliveries are entered in the Delivery Book. Wrong particulars of the time of making and taking over of wagons required to be loaded and unloaded by senders and consignees are entered in the register of wagons under demurrage to bring the time taken in loading and unloading within the free time.

18 FRAUDS COMMITTED IN OUTSTANDING LISTS Fictitious details in the outstanding list and plausible reasons recorded.. An error sheet shown as not received. Delivered goods shown as not arrived or diverted in transit. Large amounts shown as outstanding on account of demurrage due on goods delivered,waiting clearance by an overcharge sheet.

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