Session Overview

Day 5

Session 17

Session overview:

As discussed in last session, similarly the details of challans can be captured in the system. Treasury sends all the paid cheques issued by them to AG. The cheques are booked under MH 8670. The system has provision to capture these cheques. Similarly the system can capture the details of accounts rendered by PAO (Pay and Accounts offices)/LO (Liaison Officers) that only send their compiled accounts to the AG. The DDOs who have initially drawn amounts on AC bills, send the DC bills with full details of supported documents, which can be captured in VLC system. After exhausting of Grants–in-aid sanctioned by State Government, Utilisation certificates are issued. GO/Sanction Number, etc. can be captured in the VLC System.

Alteration memos submitted by Account rendering sources indicating the correction of figures are received in AG office. The AG office then proposes a Transfer Entry to effect the rectification of the discrepancies.

Transfer Entry is a book adjustment between Heads of Account done at AG for incorporation in account and for correction of account. The adjustments done till March account is called TEs whereas the adjustment after March Account till March Final is called JEs.

Learning Objective:

At the end of session, the participants understand the method to capture Challans, paid cheques, compiled accounts from PAO/LOs/any others, sanction orders, utilisation certificates of GIAs, DC bills, alteration memo and transfer entries.

Session Structure:

Capture of details from challan.

Capture of data from paid cheques.

Capture compiled accounts from PAO/Others

Capture of DC bills/utilisation certificates of Institutional GIAs

Capture of sanction orders/utilisation of Central Grants-in-Aid

Dealing with alteration memo.

Transfer Entries.

Exercise 17.1 and Group discussion.

Capture of details from Challans

a.  Introduction

This process captures the details of receipts from the challans and schedules. Again as for vouchers prior to this manual checking for availability of challans is done with the covering schedule. The processing of missing challans shall be similar to that for missing vouchers (as described under preceding session).

b.  Inputs

·  Challans & schedules (Hard copy)

·  Covering Schedules (Hard copy)

Data stores used:

·  Employee Sanction Order details

·  Sanction Order

c.  Validations

Mandatory Validations:

·  Head of account not as per List of Major and Minor heads of Accounts (LMM)

·  Check digit validations for account classification fails – check digit is to trap data typing errors - entry not allowed till figures corrected.

·  Challan number not unique for a treasury, sub treasury, major head, challan date – challan accepted after appending a system generated alphabet to the number to make it unique.

·  In case of Loan challans, the SLR number and Index number are validated against the Employee Sanction Order details / Sanction Order data stores respectively.

Validations left to Section In-charge’s discretion:

·  Challan date not pertaining to current month – challan entry allowed

·  Department name to be validated against DDO code.

d.  Processing

·  The mandatory attributes of the challan include bundle number, treasury code, month of account, head of account, challan number and date, net challan amount and DDO code.

·  The other attributes to be captured include bank paid, remitter’s name, gross amount, net amount, adjusted amount, nature/purpose of challan.

·  In case of Loan challans / schedules, the flag is set and the related attributes like principal amount, interest amount, instalment number, SLR number etc are to be captured.

·  Provision will be made to allow a number of challans to be booked as one entry, in which case the physical number of challans constituting that amount is to be captured. A report to this effect shall also be provided.

·  For all challans an option shall be provided to the data entry operator for keeping the challans in error.

·  Processing of missing or misclassified challans is the same as defined for a missing voucher.

·  Provision for capturing challans in response to recoveries of excess payment shall be there, where in the corresponding payment head should also be captured. This is for the reverse situation of Deduct refund vouchers.

·  After the completion of data entry of challans (relating to a particular receipt Major head and a treasury), a listing of missing challans can be generated. The listing would indicate challans entered and marked as physically missing as well as challan sequences missing.

·  Simultaneously a flag to the effect of completion of capturing the challans corresponding to a particular major head (for a treasury) is to be set in the Monthly progress monitoring parameters.

e.  Output

·  Updated Challans

·  Updated Monthly progress monitoring parameters.

·  Listing of Missing Challans.

.Capture of Data from Paid cheques

a.  Introduction

The treasuries send all the honoured cheques paid through it to the A.G.. The references to these cheques are available in vouchers for payment made. The cheques are to be booked under MH 8670 Cheques & Bills. The system shall provide for capturing these cheques. Monthly reconciliation of total figures of a treasury can be done if the figures are available in LoP for that treasury & month of account.

Capture Compiled Accounts from PAOs / LOs / any others

a.  Introduction

This process captures the details from other account rendering sources like some PAO (Pay and Accounts Offices) and LO (Liaison Officers) that only send in their compiled accounts to the A.G..

These accounts are received in two parts

·  The first part is Major Head wise (for Service Heads) / Minor Head wise (for DDR heads) Statement

·  The second part are Classified Abstracts, which have breakup upto Tier 5/6 (Detail head/Object head) level.

The processing would be exactly similar to the process defined under Capture of Compiled Accounts under Public Works, Irrigation and Forest compilation module.

Data Stores used

·  Voucher (Types: Grant-In-Aid, AC bill)

.Capture of DC Bills / Utilization Certificates of Institutional GIAs

a.  Introduction

The DDO who has initially drawn amounts on AC bills sends the DC Bill, giving account for the advances drawn under the AC Bills, the expended amount and the details of the balance amount, if any, being remitted to the Government. The DC Bill has to be supported by the documents showing details of the reference AC Bill number on which amounts were drawn, the month when drawn, the G.O. sanctioning the amount along with the details of challan (showing the balance amount being remitted back). One DC bill can be used to settle amounts outstanding against any number of AC bills.

After the Grants-In-Aid sanctioned by the State Government to the ancillary bodies / institutions is exhausted by expenditure, a Utilisation Certificate is issued by each ancillary body. It is sent to the concerned compilation section, showing details of their expenditure, which should, in principle, tally with all the Vouchers issued by the DTOs. This certificate contains details not only of the sanctioned and expended amounts of the Grants-In-Aid, but also the balance un-utilised amounts remitted back.

This process captures details of DC bills and Utilisation Certificates submitted by the accounting sources.

b.  Inputs

·  Utilization Certificates (hard copy)

·  DC Bills (hard copy)

Data Stores used

·  Voucher (Types: Grant-In-Aid, AC bill)

c.  Validations

·  For a DC bill, amounts settled against each AC bill should tally up to the total DC bill amount (in case of a single DC bill sent to adjust multiple AC bills)

·  All the specified AC bills are present.

·  Vouchers with specified Grant-In-Aid GO number and date present.

d.  Processing

DC Bills

·  The details of DC bills are to be entered along with details of their corresponding AC Bills and amounts to be settled against each.

·  After the complete AC amount is adjusted, the voucher record for AC bill will be updated to reflect DCs settled.

·  The entries shall also made in Objection book & Adjustment register & AC/DC bill register after authorisation, to clear off the AC bill kept under objection.

·  If the corresponding AC bills are absent (in case of very old AC bills etc) entries are just accepted with a warning.

Utilization Certificates

·  On receipt of the Utilization certificate for the Grant-In-Aid, the user can specify the GO number and date and the corresponding Grant-In-Aid voucher flag is updated.

·  Provision is made to capture remarks with some details of the utilization certificate.

·  If the corresponding Grant-In-Aid vouchers are absent (in case of very old GIA vouchers etc) entries are just accepted with a warning.

e.  Outputs

·  Updated DC Bill data store

Updated Voucher (types Grant-In-Aid, AC Bill) data store.

Capture Sanction Orders / Utilizations of Central Grants-In-Aid

a.  Introduction

Grants-In-Aid are sanctioned by Ministries of Central Government to the State Government to meet expenditure, pertaining to that Ministry in the State. Ministries of the Central government advise the concerned Central PAO to release certain amounts of money as Grants-In-Aid to the State Government. This is done by means of a Sanction Letter/Government Order, which contains details of the Major Head that is affected by the Grant-In-Aid.

The concerned Central PAO advises RBI, Nagpur to credit the account of the State to the tune of the Grant-In-Aid and debit the same amount from the account of the Ministry (Central PAO). RBI, Nagpur acts on the advice sent by the Central PAO, and adjusts the accounts of the concerned accounting circles. As a confirmation of this adjustment, a CM is sent to AC Section of the A.G. of the State that is receiving the Grant. Two TEs are proposed to transfer the Grant-In-Aid from MH 8658 Suspense, 110 CAO RBS to the Final Head of Account.

This process captures the details of sanctions from Central Government ministries towards Grants-in-Aid given to the State government / Clearance Memo references / TE references and the corresponding Utilisation certificates received.

b.  Inputs

·  GO (Hard copy)

·  Clearance memoranda (Hard Copy)

·  TE (Hard copy)

·  Utilisation Certificates for the Central GIA (Hard copy)

Data stores used:

·  Central GIA

c.  Validations

·  The GO number to be unique.

d.  Processing

·  On receipt of GO for sanction of Grant in Aid from central government to the State, the sanction number and date are captured.

·  The transfer of funds to the State Government as per the sanction are captured from the Clearance memoranda & corresponding Transfer Entry proposed by the Account current section of the A.G..

·  The data store is updated when Utilisation Certificates corresponding to a Grant-In-Aid are received.

·  The updations would be done in steps as and when each of the details are made available at the A.G..

e.  Output

·  Updated Central GIA

.Dealing with Alteration Memorandum (Requisition for correction of accounts)

a.  Introduction

Alteration Memorandum (AM) is a accounting statement submitted by the accounting sources along with the accounts, indicating the correction of figures as submitted in the accounts. It generally happens if the account sources identify a mistake/ misclassification/ omission of certain transactions in the subsequent months after the submission of their accounts.

The compilation section at the A.G. then proposes a Transfer Entry after the accounts are compiled according to the accounts rendered, to effect the rectification of the discrepancies (if it corresponds to the current years transactions only).

b.  Inputs

·  Alteration Memorandum (Hard copy)

c.  Validations

·  General field validations against corresponding master and valid values of domain are applicable

·  Alteration memorandum number to be unique.

·  The figures according to AM are already incorporated in the accounts rendered by the account sources (manual check against the Reconciliation memorandum annexed to the Accounts).

d.  Processing

·  The details of the Alteration memo’s received are captured and maintained in the Alteration Memo data store.

·  The process of booking a TE to be initiated manually to affect the transfer from the wrong head to right head of account. The details of the TE proposed are also to be recorded in the Alteration memo data store.

·  Provision will be made to generate a hard copy report on the AM’s captured.

e.  Outputs

·  Updated Alteration memo data store.

·  Updated Transfer Entry in case of booking of a TE.

·  Report on the Alteration Memos (hard copy)

Transfer Entries

Proposing of Transfer Entry / Journal Entry

a.  Introduction

A Transfer Entry is a book adjustment between heads of account done at A.G. for incorporation in account and for correction in account. After posting the Detail books & consolidated abstract for the heads, involved in TEs, will reflect the effect of TE. These transactions can be due to intimation of error rectification from external account rendering sources or can be originated at various A.G. sections.

The adjustments done before the closure of March Preliminary accounts are called TEs whereas those done between the March Preliminary and March Supplementary are called JEs.

After March Supplementary also, Proforma TEs can be raised. These do not have any accounting impact on the current or previous year’s accounts except that all reports referring to last year’s data will show last year’s data after rectification as per these Proforma TEs.

This function describes the processing for proposing of a Transfer Entry / Journal Entry by a section and its modus for acceptance by a different section /sections.

For a Transfer Entry it would be possible to effect either the 2 heads directly across sections using the same TE and two authorisations, or using 2 TEs (proposed which moves items to suspense and responded which moves from suspense to relevant head) and each authorised by its relevant authority only. In the latter case the link between the two TEs is maintained through the TE General no.

b.  Inputs

·  Suspense slip (Hard copy)

·  Transfer Entry (Hard copy)

Data stores used:

·  Authorising / Posting levels

·  Transfer Entry

·  TE Updations

·  Sequence Generator

·  Monthly Progress Monitoring parameters (MPMP)

·  Classification

·  Account Source

·  DDO

·  Domain Master