Q. Explain about pink book?

This shows the various sub heads under which the lum sum amount sanctioned by allotment is to be spent and this indicates the works for which the allotment of money is intended. These books are furnished to the Railways along with budget orders.

The Pink Books also show in the case of work costing over one lack each , total estimated cost of each work and railway administration are required to exercise control over expenditure not only against the allotment sanctioned for the year for each work but also against its total estimated cost as shown in Pink Book for works costing less than one lack rupees each a lum sum is allotted to each Railway administrations in Pink Book.