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Presentation transcript:

WELCOME TO PRESENTATION ON MONTHLY CIVIL ACCOUNTS & ITS IMPROVEMENTS….. PRESENTATION ON MONTHLY CIVIL ACCOUNTS- IMPROVEMENT BY REPORTING AND FEASIBILITY OF INCLUSION OF MORE INFORMATION ON PLAN FUND BY GOI / STATE GOVT ,UPLOADING ON WEBSITE BY S. PRABHU PR. ACCOUNTANT GENERAL (A & E) OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E) KARNATAKA, BANGALORE O/o Pr. Accountant General (A&E), Karnataka

O/o Pr. Accountant General (A&E), Karnataka 9/8/2011 An Overview Monthly Civil Accounts. CPSMS – Central Plan Scheme Monitoring System. Monthly Civil Accounts – Improvement by reporting / feasibility of inclusion of plan fund. Main Slides (M) 1 to 21 Link Slides (LS) 1 to 24 O/o Pr. Accountant General (A&E), Karnataka M-1

MONTHLY CIVIL ACCOUNTS Source (Agencies) Treasuries O/o The PAG (A & E) Monthly Civil A/C to State Govt. / Website Work/ Forest / Divisions Receipt of Accounts. Compilation. Processing. RBI(Clearance Memos) PAO/Sanctions) Electronic data Transfer of *RME to Government. Other AG’s (I.S.S) Finance Dept. Other Accounting offices / (Karnataka Bhavan, New Delhi). RME: Report on Monthly Expenditure. ISS: Inter State suspense. O/o Pr. Accountant General (A&E), Karnataka M-2

MONTHLY CIVIL ACCOUNTS COMPONENTS Part – I Consolidated Fund. Major Heads Revenue Receipts 0020 to 1601 Capital Receipts 4000 Revenue Expenditure 2011 to 3999 Capital Expenditure 4001 – 5999 Public Debt, Loans & Advances 6003 – 7999 Part – II Contingency Fund. 8000 Part – III Public Account 8001 – 8999 O/o Pr. Accountant General (A&E), Karnataka M-3

MONTHLY CIVIL ACCOUNTS The Budget for the year is also indicated. MCA depicts Receipts / Payments (Revenue, Capital Debt, Deposits and Remittance heads) at Major head level . It contains Current & Progressive figures also indicates actual during corresponding month of the previous year. Expenditure figures are given at Plan/ Non-Plan level (Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme). Non Plan Expenditure generally represents establishments expenses. Plan Expenditure are generally scheme/Developmental Expenditure. O/o Pr. Accountant General (A&E), Karnataka M-4

MONTHLY CIVIL ACCOUNTS Heads of Accounts- PART I CONSOLIDATED FUND Contd… BE 2010-11 Current Month Plan Non Plan Total 1 2 3 4 5 6 7 EXPENDITURE HEADS-REVENUE ACCOUNT   2202 General Education 26314453000.00 87182879000.00 113497332000.00 1517982132.00 8210439988.00 9728422120.00 2203 Technical Education 1320000000.00 2616014000.00 3936014000.00 113247484.00 142225053.00 255472537.00 2204 Sports and Youth Services 730845000.00 441531000.00 1172376000.00 123245268.00 29889322.00 153134590.00 2205 Art & Culture 1967586000.00 910064000.00 2877650000.00 73722819.00 58142810.00 131865629.00 2210 Medical and Public Health 8765045000.00 17370993000.00 26136038000.00 531313604.00 1601928206.00 2133241810.00 Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme). M-5

MONTHLY CIVIL ACCOUNTS Heads of Accounts- PART I CONSOLIDATED FUND Contd… Progressive Total Actuals during corresponding Month of Previous Year 07/ 10 Plan Non Plan Total EXPENDITURE HEADS-REVENUE ACCOUNT 8 9 10 11 12 13 2202 General Education 6299474492.00 29962500822.00 36261975314.00 5504731607.00 22950788063.00 28455519670.00 2203 Technical Education 285127696.00 538125182.00 823252878.00 185658200.00 421252448.00 606910648.00 2204 Sports and Youth Services 162847942.00 102433426.00 265281368.00 53410446.00 84207747.00 137618193.00 2205 Art & Culture 216787991.00 222828731.00 439616722.00 115132413.00 197530885.00 312663298.00 2210 Medical and Public Health 1622812896.00 5399236430.00 7022049326.00 1012774910.00 3743836875.00 4756611785.00 Plan figures represent summation of State plan/Central Plan/Centrally Sponsored Scheme). M-6

MONTHLY CIVIL ACCOUNTS CONSTRAINTS Plan Expenditure in Monthly Civil Accounts represents consolidated expenditure of State Plan/Central Plan/Centrally Sponsored Scheme. Since Monthly Civil Accounts represents expenditure at Major Head level any expenditure incurred for a particular set of classification without budget provision goes unnoticed. Receipts and Expenditure booked under Minor Head 800 (Other Receipts/Other Expenditure) cannot be analyzed on account of exhibition of receipts/Expenditure at Major Head level. Expenditure drawn on Nil payment vouchers i.e. by debiting consolidated fund and transferred as credit to Personal Deposit account cannot be known. Adverse balance in funds are also not getting depicted in Monthly Civil Accounts. O/o Pr. Accountant General (A&E), Karnataka M-7

MONTHLY CIVIL ACCOUNTS IMPROVEMENTS Attempt can be made to present Monthly Civil Accounts at Minor Head level so that Plan Expenditure can be clearly brought out as being done in Finance Accounts. By projecting Monthly Civil Accounts at Minor Head Level the Receipts and Expenditure booked under Minor head 800 (Other Receipts/ Expenditure) and suitably commented as being done in Notes to Accounts in Finance Accounts. A Report Indicating Expenditure incurred without budget provision can be provided with Monthly Civil Accounts as an Annexure. Report on transfer to Personal Deposit Account by Debiting consolidated fund can be made available where VLC Database is on Voucher level. Report on Monthly Accounts at a Glance indicating Key Fiscal Indicators of the State Govt. can also be sent along with Monthly Civil Accounts. LS-1 LS-1A LS-1B LS-2 O/o Pr. Accountant General (A&E), Karnataka M-8

MONTHLY CIVIL ACCOUNTS IMPROVEMENTS The Improvements in Projecting Plan expenditure in Monthly Civil Accounts at Minor Head level is possible only if; 1. Codification of Plan Scheme available. 2. Concordant Table for CPSMS. LS- 4 LS- 9 O/o Pr. Accountant General (A&E), Karnataka M- 9

Standard Coding Pattern Coding Pattern in Karnataka SUMMARY Standard Coding Pattern Major heads Sub major heads Minor Heads Sub Heads Detailed Heads Object Heads Coding Pattern in Karnataka 4 Digits 2 Digits 3 Digits 1 Digit 4 Digits 2 Digits 3 Digits IIII Coding Pattern for Major heads to Minor heads is uniform throughout. May vary from state to state. Three digits have been adopted by Govt. as more object heads are being operated & one digit for sub-heads. Object Heads 000-399 – Represents General Heads. Object Heads 400 – 999 – Represents Zilla Panchyats and Others. M-10

MONTHLY CIVIL ACCOUNTS The Receipts include State Receipts as well as Govt. of India, releases under Non –Plan, State Plan, Centrally Sponsored Scheme / Central Plan. The Expenditure includes amount spent from State Budget as well as the expenditure met out of the Grants released by Govt. of India. Monthly Civil Accounts will not have scheme wise details as it is presented at Major head level LS-10 O/o Pr. Accountant General (A&E), Karnataka M- 11

CPSMS (Central Plan Scheme Monitoring System) Codifications (Expenditure Classifications) Mapping of Expenditure & Govt. of India releases Plan Budget Document Expenditure classification Mapping to 1601 releases VLC Database Govt. of India schemes. (CGA Portal Download) CPSMS Report Output Process State Plan 100% R.B.I Sanction Download Report at major head level expenditure presenting S.P| CSS| CP. Report at major head level expenditure presenting S.P| CSS| CP. CGA: Controller General of Accounts RBI: Reserve Bank of India. SP: State Plan. CSS: Centrally Sponsored Scheme CP: Central Plan Treasury wise Reports O/o Pr. Accountant General (A&E), Karnataka M-12

STEP BY STEP GENERATION OF CONCORDANT TABLE FROM VLC DATABASE Codification facilitates generation of part III and VI of the concordant table. (Part III – Previous years expenditure) (Part VI – Current Years expenditure) Step 2 Govt. of India scheme and scheme code Creation of master data. End result - populate part I of the concordant table. (Part I – Govt. of India scheme) Step 3 Link Govt. of India schemes and Major Head 1601 (Grant – In – Aid from Central Govt. Creates from part V and Part II of the concordant table. (Part V – Current year receipts as per AG office) (Part II – Previous years receipts) Step 4 Link Major Head 1601 to Expenditure accounts. Creates complete plan budget link. LS-11 LS-12 LS-13 Step 1: Codification – End Result – facilitates generation of part III and VI of the concordant table. Step 2: Govt. of India scheme and scheme code - creation of master data end result populate part I of the concordant table. O/o Pr. Accountant General (A&E), Karnataka M-13

MONTHLY STEPS FOR GENERATION OF CPSMS REPORTS Migration of CGA data to VLC database (downloaded data from CGA website in Excel format). Populates the Govt. of India releases as per part IV of the concordant table. Migration of CM (clearance memo) from RBI Website. Populates Part V of the concordant table. (Current years receipts as per AG office CMs (and SO’s) from VLC database. Comments in concordant table It is also possible to generate standard comments such as no releases but expenditure, release but no expenditure, etc. in current/previous year automatically. The comments can also be edited going to the comments table (from front end), if required. LS-14 LS-15 LS-16 LS-17 Now all steps are complete and the CPSMS report can be generated whenever we want. O/o Pr. Accountant General (A&E), Karnataka M-14

ADVANTAGES OF CPSMS REPORTS Provides clear picture on Govt. of India releases for plan schemes. Facilitates state Govt. to know expenditure on each plan schemes Facilitates State Govt. to know where expenditure has been incurred but Govt. of India releases is yet to be released. Facilitates to correlate releases as per Govt. of India and as accounted by Accountant General (Difference could be due to non receipt of PAO sanctions / RBI clearance memos). O/o Pr. Accountant General (A&E), Karnataka M-15

OTHER PLAN REPORTS THROUGH VLC DATABASE Report on State Plan expenditure where state share is 100%. District wise reports: It is also possible to generate district wise report containing expenditure under all plans i.e. SP/CP/CSS, with treasury as the parameter. (The Treasury wise report can be generated at Sub-Treasury (Taluk) wise also where data is captured at voucher level in VLC database). Report on plan expenditure Major head wise indicating State Plan/ Centrally Sponsored Scheme/ Central Plan can also be generated. LS-18 LS-19 LS-20 O/o Pr. Accountant General (A&E), Karnataka M-16

ADDITIONAL REPORTS TO MCA Report on Monthly Civil Accounts (Appreciation Note) – Delay in Treasury Accounts, Suspense balances, Inter Govt. adjustments, Govt. of India loans & Market Borrowings & Trend analysis of Revenue collections are sent to Govt. after 15 days of sending Monthly Civil Accounts. CPSMS Reports - Sent to Govt. after 15 to 20 days of sending Monthly Civil Accounts. Report on Monthly expenditure (RME) at Sub-head level is sent after 5-10 days to Govt. Fiscal indicators are sent after 3-4 days after Monthly Civil Accounts. MCA: Monthly Civil Accounts. M-17 O/o Pr. Accountant General (A&E), Karnataka

IMPROVEMENT TO MCA REPORT. Current Position Improvement Monthly Civil Accounts to Govt on due dates No change Appreciation note -Sent to Govt after 15 days of sending MCA Planning to be sent along with MCA CPSMS Reports - Sent to Govt after 15 to 20 days of sending MCA - One more report at Major head level indicating expenditure for SP/ CSS /CP planning to be sent. Report on Monthly expenditure (RME) at Sub-head level is sent after 5-10 days to Govt Data on RME / Receipts at Object head level is sent Electronically to Finance Department after signing of MCA by Pr. AG (Already Implemented) Fiscal indicators are sent after 3-4 days after MCA MCA: Monthly Civil Accounts. SP: State Plan. CP: Central Plan. CSS: Centrally Sponsored Scheme. RME : Report on Monthly expenditure. CPSMS : Central Plan Scheme Monitoring System. M-18 O/o Pr. Accountant General (A&E), Karnataka

ADVANTAGES OF ADDITIONAL REPORTS Facilitates Govt to track Plan expenditure effectively. Facilitates Govt to correlate details of Suspense balances with Monthly Civil Accounts. Facilitates Govt to correlate details of Internal Debt of State Govt. (Major Head - 6003) & Loans from Govt. of India (Major Head - 6004) with Monthly Civil Accounts . O/o Pr. Accountant General (A&E), Karnataka M-19

E – Khajane II Architecture LATEST DEVELOPMENTS State Govt. of Karnataka is in the process of up gradation of existing Treasury software through project KHAJANE-II. Proposed to facilitate on-line integration of various stake holders like Pr AG , Finance Department, Chief Controlling Officer’s , Reserve Bank of India & Agency Banks for migration of data on Real time basis. E – Khajane II E – Khajane II Architecture O/o Pr. Accountant General (A&E), Karnataka M-20

O/o Pr. Accountant General (A&E), Karnataka LATEST DEVELOPMENTS Govt. has been requested to codify the Plan schemes in the proposed Khajane-II. Khajane-II proposes generation of provisional Monthly Civil Accounts, on-line on any given day by Pr. AG. (Final MCA to be prepared by Pr. AG., after receipt of accounts from all agencies). Khajane –II proposes on-line reconciliation between Pr. AG & Chief Controlling officers (facilities reconciliation before final MCA) Avoids delay in submission of Accounts by treasuries. MCA: Monthly Civil Accounts. O/o Pr. Accountant General (A&E), Karnataka M-21

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