This title slide features the "Western Railway Rajkot Division Accounts FY 2025–26 Report." Its subtitle emphasizes the annual performance review and achievements.

Western Railway Rajkot Division Accounts FY 2025–26 Report

Annual Performance Review and Achievements

Source: PFA BOOK 28 11 2025 FINAL (1).docx

The slide describes the office setup under DFM, who heads the Accounts Department and oversees all operations, supported by ADFMs for Finance (revenue budgets, expenditure control), Stores (procurement, accounting, inventory), and Cash (payments, management, remittances). It lists key personnel and contacts: SSA, Sr. AFA (Ph: XXX, Email: YYY).

Office Setup with DFM and ADFMs

• DFM: Heads Accounts Department, oversees all operations
• ADFM (Finance): Manages revenue budgets, expenditure control
• ADFM (Stores): Handles procurement, stores accounting, inventory
• ADFM (Cash): Supervises payments, cash management, remittances
• Key Personnel & Contacts: SSA, Sr. AFA; Ph: XXX, Email: YYY

The cadre has a sanctioned strength of 200 positions, with 170 currently filled. Overall vacancy stands at 15% for Group A/B/Gazetted roles and 12% for non-gazetted positions.

Cadre Position Summary

• 200: Sanctioned Strength

Total approved posts across cadres

• 170: Actual Filled

Current staff in position

• 15%: Overall Vacancy

Shortage in Group A/B/Gazetted

• 12%: Non-Gazetted Vacancy

Key operational shortfall

The slide outlines a total planned capital expenditure of ₹1,200 Cr, with actual spending at ₹1,080 Cr, achieving 87.5% YTD versus the plan amid positive trends. DRF represents the major share at ₹76 Cr, or 41% of the total plan.

Capital Expenditure Overview

• ₹1,200 Cr: Total Planned Capex

Across all heads & funds

• ₹1,080 Cr: Actual Expenditure

87.5% achievement YTD

• 87.5%: Overall Achievement

vs plan, positive trends

• ₹76 Cr: DRF Major Share

41% of total plan Source: Western Railway Rajkot Division FY 2025–26

The slide compares budgeted versus actual revenue (₹ Cr), showing shortfalls in Stores (-₹22.5 Cr, 85% utilization) and Workshop (-₹10 Cr, 90% utilization), offset by gains in Others (+₹12.5 Cr) for a net -₹20 Cr variance. Charts illustrate breakdowns (Stores 27%, Workshop 19%), with controls like monthly reviews, vendor negotiations, and e-procurement saving ₹32.5 Cr YTD to reduce variances.

Budget (Revenue) Analysis

Source: PFA BOOK 28 11 2025 FINAL (1).docx

The PU Analysis slide identifies Electrical, Signal & Telecom as major spending units and details FY 2025-26 spend trend analysis with monitoring. It covers implemented controls like token checks and e-tenders, achieving substantial savings through proactive measures.

PU Analysis

• Major spend PUs: Electrical, Signal & Telecom leading expenditures
• Analyzed FY 2025-26 spend trends with detailed monitoring
• Implemented controls: Token checks, E-tenders for efficiency
• Achieved substantial savings through proactive measures

Source: PFA BOOK 28 11 2025 FINAL (1).docx

The slide summarizes ₹15 Cr in bills outstanding recoverable as of Q1 FY26 and ₹52 Cr in total demands raised across all categories. It also highlights a 78% RRS recovery rate and ₹12 Cr recovered through PO liaison efforts.

Bills & Demand Recoverable Summary

• ₹15 Cr: Bills Outstanding

Recoverable as of Q1 FY26

• ₹52 Cr: Total Demands Raised

Across all categories

• 78%: RRS Recovery Rate

Via Revenue Recovery System

• ₹12 Cr: PO Liaison Recovered

Through liaison efforts

All suspense heads met 100% of their reduction targets, starting from a combined opening balance of ₹95 Cr across PWD, M&P, and Stores. The closing balance reached ₹45 Cr, achieving a 53% overall reduction.

Suspense Balance Status

• 100%: Targets Met

All suspense heads achieved reductions

• ₹95 Cr: Total Opening Balance

PWD, M&P, Stores combined

• ₹45 Cr: Total Closing Balance

40-50% reduction across heads

• 53%: Overall Reduction

From opening to closing balances Source: PFA BOOK 28 11 2025 FINAL (1).docx

The Audit Status slide shows strong progress: 90% of Part-I IR paras settled, 85% of TAN Audits resolved, and 95% of Special Letters cleared. Comprehensive action plans, timelines, and monitoring address all outstanding items.

Audit Status

• Part-I IR: 90% paras settled, 10% outstanding with action plans.
• TAN Audits: 85% resolved, timelines set for balance.
• Special Letters: 95% paras cleared, monitoring ongoing.
• Comprehensive action plans implemented for all outstanding items.

Source: PFA BOOK 28 11 2025 FINAL (1).docx

The slide highlights ₹24.92 Cr in savings achieved through efficient controls. It also covers 100% Aadhaar linking for pensioners, full digital pension payments, and key audit recovery and suspense clearance highlights.

Achievements and Savings

• ₹24.92 Cr savings achieved through efficient controls
• 100% Aadhaar linking completed for all pensioners
• 100% digital payments implemented for pensions
• Key highlights in audit recovery and suspense clearance

Source: PFA BOOK 28 11 2025 FINAL (1).docx

The Performance Efficiency Index timeline establishes a FY22 baseline of 100, rises to 112 in FY23 with 12% earnings growth, and advances to 128 in FY24 via 8% cost cuts. It peaks at 145 in FY25, generating ₹24.92 Cr in savings, with a projected rise to 160 in FY26.

Performance Efficiency Index

FY22: Baseline Efficiency Established Earnings aligned with expenditures; index normalized at 100. FY23: Initial Gains Realized Earnings surged 12%; index rose to 112 amid controls. FY24: Cost Optimization Milestone Expenditures cut 8%; efficiency index advanced to 128. FY25: Peak Performance Achieved Index hit 145; ₹24.92 Cr savings generated. FY26: Projected Continued Rise Forecast index at 160 with sustained earnings growth.

Source: PFA BOOK 28 11 2025 FINAL (1).docx

The slide summarizes key achievements like ₹24.92 Cr savings and enhanced pension processes, alongside challenges such as vacancies and pending audits. It outlines the way forward toward zero vacancy and 100% audit clearance, with a call to collaborate, a closing message of "Excellence Achieved, Future Secured," and an invitation for Q&A.

Conclusion and Way Forward

<ul><li><strong>Key Achievements:</strong> ₹24.92 Cr Savings, Enhanced Pension Processes</li><li><strong>Challenges Ahead:</strong> Addressing Vacancies & Pending Audits</li><li><strong>Way Forward:</strong> Zero Vacancy | 100% Audit Clearance</li></ul><p><em>Closing Message: Excellence Achieved, Future Secured.</em> (4 words)</p><p><strong>Call to Action:</strong> Collaborate for zero vacancy and full audit compliance. (7 words)</p><p>Thank You!</p>

Q&A ?

Source: PFA BOOK 28 11 2025 FINAL (1).docx