Book of Sanctions (BOS) — Indian Railways

Definition

The Book of Sanctions (BOS) is a comprehensive compilation of all sanctioned posts (both permanent and temporary/work-charged) within an accounting unit or department, maintained for each financial year.

It serves as an authoritative reference for:

• Drawal of salary
• Vacancy assessment
• Manpower planning
• Promotion and restructuring exercises

Key Components of the BOS

• Permanent Posts — With continuing sanction
• Temporary/Work-Charged Posts — Time-bound with start and end dates
• Classification — Safety / Non-Safety / Trainee
• Categorization — Group A/B/C/D, Department-wise
• Sanctioning Details — RB letter/memo no., date of creation/surrender

Purpose and Usage

• Salary Drawal & Scale Check Salary is drawn only against valid sanctioned posts, verified via the BOS.
• Manpower Planning & Restructuring Acts as the base document for cadre reviews, redistribution, and reskilling plans.
• Vacancy Management & Recruitment Recruitment proposals and promotions must conform to the vacancy positions shown in BOS.
• Budget Control Establishment expenditure is regulated using BOS as a controlling document.
• Post Surrender & Creation Unutilized posts shown in BOS are considered for surrender. The money value of surrendered posts is used to create new posts, especially in safety/operational categories, subject to Board’s policy.

Special Notes

• BOS must be updated annually, and revised when there are:
• New posts created
• Posts abolished/surrendered
• Temporary posts expired/renewed
• Reorganization/mergers of departments
• Mismatch between BOS and actual drawal can result in audit objections.
• BOS is often referred to during CAG audits, Internal Checks, and Establishment Reviews.