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