FRAUDS IN ACCOUNTAL OF RAILWAY EARNINGS PASSENGER EARNINGS

FRAUDS IN ACCOUNTAL OF RAILWAY EARNINGS

PASSENGER EARNINGS ¬FRAUD ON COMPUTERISED PCTs

CUT AND PASTE ¬ Copy PCT Printed No ¬ Copy Passenger Details ¬ Copy PNR ¬ Choose Highest Class/Maximum Passengers ¬ Use Pvt. Printer ¬ Wait For Departure of Train ¬ Obtain 50% Refund ¬ Total Amount= Rs 177135/¬ Only Obvious Manipulation -- Stock Number ¬ Bilingual

PCT

PREVENTIVE STEPS ¬Last Minute Chart ¬Refund On TDRs after Modified Charts Come ¬ROPD Concurrent Checks

FRAUD ON BPTs ¬ DOUBLE CARBON ¬ FRAUD DETECTED PROCESS HAS TO BY COMPARISON BE USED WITH COLLECTED ¬ REMITTANCE IS TICKETS TO BE MADE FOR ¬ COLLECTION AMOUNT PROCEDURE NOT COLLECTED FOOLPROOF ¬ ACCOUNTS FOIL/RECORD FOIL CHANGED

MANIPULATION

2 PARCELS ¬For Refunds Of PPDs (for delivery without RRs) money Taken From Dy. SS without proper MRs and amount pocketed. ¬Liability in balance sheet reduced to that extent by undercasting of Passenger classification ¬Amount misappropriated = Rs. 10. 28 lakhs.

LAPSES ¬ Dy. SS did not care for asking the proper MRs. ¬ Commercial inspectors did not compare the collection shown in DTC , the amount remitted to Bank and the accountal in balance sheet ¬ Average PPD transaction could have indicated unusual withdrawals. ¬ Since DTC could not be manipulated as the same is closed shift wise checks could have been exercised on. DTC/PC/BS

3 FRAUD IN GOODS ¬ Permanent Misappropriation of Wharfage Charges by manipulating the unloading records. ¬ Delivery clerk did not keep a record of unloading mema in the delivery book for consignments not removed within the prescribed free time. ¬ Delivery Clerk showed the consignment as removed within free time in delivery book.

GOODS FRAUD (contd. ) ¬Railway space used free of cost as warehouse. ¬Wharfage due collected either in full or some illegal gratification sought. ¬REMEDY: GATE PASS SYSTEM