Post on 30-Dec-2015
description
FRAUDSIN
ACCOUNTAL
OF
RAILWAY EARNINGS
PASSENGER EARNINGS
FRAUD ON COMPUTERISED PCTs
CUT AND PASTE
Copy PCT Printed NoCopy Passenger
DetailsCopy PNR Choose Highest
Class/Maximum Passengers
Use Pvt. Printer
Wait For Departure of Train
Obtain 50% RefundTotal Amount=
Rs177135/-Only Obvious
Manipulation -- Stock Number
Bilingual
PCT
PREVENTIVE STEPS
Last Minute ChartRefund On TDRs after Modified Charts
ComeROPD Concurrent Checks
FRAUD ON BPTs
DOUBLE CARBON PROCESS HAS TO BE USED
REMITTANCE IS TO BE MADE FOR AMOUNT COLLECTED
ACCOUNTS FOIL/RECORD FOIL CHANGED
FRAUD DETECTED BY COMPARISON WITH COLLECTED TICKETS
COLLECTION PROCEDURE NOT FOOLPROOF
MANIPULATION
2PARCELS
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
DySS 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 onDTC/PC/BS
3FRAUD 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