Remittance of cash collected by TTEs and its correct accountal
Government of India (Bharat Sarkar)
Ministry of Railways (Rail Mantralaya)
(Railway Board)
No. 99/TG-V/21/13
New Delhi,dated: 07.12.2025
Chief Commercial Managers,
All Zonal Railways
(Commercial Circular No 67 of 2025)
Sub:Remittance of cash collected by TTEs and its correct accountal.
Please refer to this office letter of even No. Dated 13.09.2000 (Commercial Circular No. 54 of 2000) wherein in para 1(f) it has been advised that the TTE will not keep more than one local and one foreign EFT book at a time. Further, he/she may, however, draw the third book only if five or less (inadvertently mentioned as “more”) blank foils are left in the previous book.
2. A Suggestion was received that due to increase in passenger traffic, frequency of trains, introduction of number of new trains etc., the number of EFT books to be issued to ticket checking staff may be revised upwardly.
3. The matter has been examined in consultation with Accounts, Finance and Vigilance Directorate of Ministry of Railways and it has been decided to maintain the status quo and the TTE will not keep more than one local and one foreign EFT book at a time. He/She may, however, draw the third book only if 5 or less blank foils are left in the previous book.
4. However, the issuance of third EFT book shall also be subject to the following conditions:
a. All the books should not be used simultaneously i.e. additional book should be put to use only after exhausting all the foils of the book on hand.
b.The continuity of the used foils should be strictly watched.
c. The prevailing rules for loss/damage of the EFT books shall be applicable for the additional book also.
5.This issues with concurrence of Finance & Ministry of Railways. Accounts Directorate of the Ministry of Railways.
Sd/-
(Vikram Singh)
DPM/Railway Board
Sd/-
(T.D.Diwivedi)
DF(A)/Railway Board
Sd/-
(Rabindra N. Mishra)
DF(C)/Railway Board
Click Here to Download the Original Order
Here’s a clear breakdown of the procedure for remittance of cash collected by Train Ticket Examiners (TTEs) and how it’s correctly accounted after they complete their duty, based on Indian Railways guidelines:
Contents
1. Daily Cash Remittance by TTEs
- At the end of their service, TTEs must deposit cash collected via Electronic Fare Tickets (EFT) at the station where their duty concludes. If the duty spans multiple segments, remittance occurs at each halt point.
- They prepare a Cash Remittance Memo (CRM) in duplicate, detailing their name, PF number, EFT numbers, origin-destination, fare components (fare, penalties, unbooked luggage, etc.). One copy goes to the Booking Clerk.
- The Booking Clerk issues a UTS money receipt, annotates the CRM with receipt number and station stamp, and retains records. The TTE attaches the duplicate CRM to their EFT slips.
2. Remittance Recording & Banking
- Stations consolidate all daily collections into a Cash Remittance Note (Form COM/C-9 Rev.)—a 3-foil document created and signed by the Station Master or authorized staff.
- The accompanying details (currency denominations, vouchers, etc.) are also recorded on the reverse of each note.
- All remitted cash is then either:
- Deposited into the Railway Cash Office, or
- Sent to Government Treasury, Reserve Bank, or State Bank—depending on local directives.
3. Security & Safe Handling
- Cash is stored in the traveling cash safe immediately after train departure and then securely handed over by the Station Master.
- Physical remittances to treasury/bank are accompanied by properly filled Treasury Remittance Notes (blue paper, 3 foils).
- An escort (GRP or RPF) is mandated to accompany high-value cash consignments.
4. Accounting & Reconciliation
- The Accounts Department treats these remittances under a suspense head—Remittance into Bank (RIB)—recording a debit, with a corresponding credit to the revenue or service accounts.
- Once the bank acknowledges receipt, the entry is adjusted accordingly to clear the suspense account.
- Daily and monthly reconciliations are conducted using tools like MCR (Monthly Cash Return) and cash extracts, ensuring all remittances match the debit entries. Discrepancies are flagged for correction.
Quick Reference Table
| Step | By Whom | Documentation | Accounting Action |
|---|---|---|---|
| Remit EFT cash | TTE | Cash Remittance Memo (CRM) | EFT recorded and remitted at station |
| Deposit daily earnings | Station Master | Cash Remittance Note (COM/C‑9), Treasury Notes | Funds sent to Cash Office or Bank/Treasury |
| Secure transport | Station Master | Travel cash safe, escorted by GRP/RPF | Safe custody maintained until remittance |
| Record and reconcile | Accounts Dept. | General cashbook, RIB, MCR, cash extracts | Debit RIB, credit revenue; reconcile with bank |
This structured process ensures transparency, security, and accountability in managing cash collected by TTEs. Let me know if you’d like more specifics, like template samples or reconciliation workflows!