1 / 11

FRAUDS IN

FRAUDS IN. ACCOUNTAL OF RAILWAY EARNINGS. PASSENGER EARNINGS. FRAUD ON COMPUTERISED PCTs. 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= Rs177135/-

hyatt-thomas
Download Presentation

FRAUDS IN

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. FRAUDSIN ACCOUNTAL OF RAILWAY EARNINGS

  2. PASSENGER EARNINGS • FRAUD ON COMPUTERISED PCTs

  3. 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= Rs177135/- Only Obvious Manipulation -- Stock Number Bilingual CUT AND PASTE

  4. PCT

  5. PREVENTIVE STEPS • Last Minute Chart • Refund On TDRs after Modified Charts Come • ROPD Concurrent Checks

  6. 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 FRAUD ON BPTs

  7. MANIPULATION

  8. 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.

  9. 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 LAPSES

  10. 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.

  11. 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

More Related