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Indian Railway Accounts Service (IRAS)

The Indian Railway Accounts Services (IRAS) was formed in the year 1929. IRAS is one of the Group ‘A’ Central Civil Service of India. The cadre controlling authority for IRAS is the Executive Director.
  • Cadre size: 500 posts (direct recruitment – 50%, promotion – 50%).

Organization of Department

  • The Finance and Accounts functions are integrated with the executive at all levels in the Railways.
  • Apex level hierarchy: Financial Commissioner (Railways) is assisted by Additional Member (Finance), Additional Member (Budget), Adviser (Finance) and Adviser (Accounting Reforms) in–charge of Budgeting, Expenditure, Earnings, Accounting and Accounting Development/Reforms.
  • Zonal level hierarchy: General Manager is assisted by the Financial Adviser and Chief Accounts Officer along with his assistants.
  • Divisional level hierarchy: Divisional Railway Manager is assisted by the same structure as in the zonal level.

Functions of the Officers

Main functions:

  • Advice management on financial matters and maintain accounts.
  • Settle all claims against the railways, arising out of those transactions which it finds to be legitimate and regular.
  • Divisional Level: Arrangement of Railway’s staff payment, work contractor’s payment and miscellaneous payment.
  • Produce periodical statistics of operation, workshop repairs, commercial results, stores transactions, etc.
  • Supervision of computers on Indian Railways.

Service Hierarchy


Pay scales

Designation in Field

Designation in Headquarters

Junior time scale


Assistant divisional accounts officer

Junior accounts officer/ Workshop Accounts Officer

Senior time scale


Divisional accounts officer

Deputy director

Junior administrative grade


Sr. divisional accounts officer / Dy. Financial advisor & CAO

Jt. Director

Selection grade


Sr. divisional accounts officer / Dy. Financial advisor & CAO


Senior administrative grade


Financial advisor & CAO

Executive director

Higher administrative grade


Coordinating financial advisor & CAO

Additional member

Higher grade

26000 (fixed)


Financial Commissioner