Panchayati Raj Institutions Accounting Software PRIASoft Panchayati Raj Institutions Accounting Software

Objective To facilitate better financial management of Panchayati Raj Institutions (PRIs) by bringing about transparency and accountability in the maintenance of accounts thereby leading to better credibility and ultimately strengthening of PRIs

Stakeholders PRIASoft C&AG State AG/PR Deptt. Societies (DRDA) BDO ZP BP GP Citizen

PRIASoft - Features Simplicity Standardization Simple & Easy to Use Double Entry Accounting concepts hidden from end users Panchayats only need to understand the use of four vouchers generating all reports automatically Standardization Based on the 4-tier Simplified Model Accounting Format recommended by C& AG Follows Double-Entry, Cash Basis of Accounting

PRIASoft - Features Focus on Schemes Central Government Schemes available uniformly across the country State Government Schemes available uniformly across the State Schemes divided into components and sub- components Mapping of schemes/components with account heads All receipts and payments captured at scheme/component level Account Head details hidden as much as possible facilitating easy voucher entries

PRIASoft - Features Adaptability Security Availability Transparency Can be easily configured to meet State-Specific needs Can be used in State’s official language Security Completely Security-Audited Data is passed over a secure network Audit logs of all transaction data maintained by the system Availability Web-based software, available 24X7 Transparency Reports available in public domain

PRIASoft - Features Two Stage Data Entry Operator Administrator Alerts on Important Transactions Thru SMS E-mail

PRIASoft Sections Master Entry Transactions Period End Procedures Captures the Master Data (Account Heads / Bank / Treasury /Post Office / Scheme / Stock etc) 4 Vouchers (Receipt/Payment/Contra/Journal) Bank / Treasury / Post Office Reconciliation Receivables /Payables Period End Procedures Reports Day Book Closing Month Book Closing Year Book Closing 8 Formats prescribed by C & AG Additional Accounting Reports such as Ledger Book, Journal Book etc.

How to start using PRIASoft C&AG Define Central Govt. Schemes Map Central Govt. Schemes to Accounting Heads State Admn. Define State Govt. Schemes Map State Govt. Schemes to Accounting Heads Map Central & State Govt. schemes to ZP/BP/GP Define State Level Banks Accounting Entity (ZP/BP/GP) Define required District level branches of National & State level banks & Treasuries (by ZP) Define Bank/PO/Treasury A/cs Set Financial Year Enter OB Enter Transactions Perform Period End Procedures Generate Reports

Opening Balance Every Panchayat that decides to use PRIASoft should first prepare a Statement of Affairs and then enter the same in PRIASoft as Opening Balance. Opening Balance can be modified till the first Day Book is closed The System provides provision to enter Opening Balances of amounts available in Panchayat’s Own Fund and Schemes Balances available in Cash in Hand and various accounts in Bank, Treasury and Post Office under various schemes can be recorded. OB of any advances given to employees and agencies under own funds/schemes can also be recorded Opening Balance for subsequent years are automatically calculated by the system

State Fund Transfer To PRIs Facilitates transfer of fund from State to Lower tier (ZP , BP & Equivalent and VP & Equivalent) under Central or State Schemes. State need to define the 6-tier accounting structure (Major/Sub Major/Minor/Sub Head/Detailed Head/Object Head) under which the money would be transferred State need to map its 6- tier accounting structure with 4-tier accounting structure of panchayat Funds can be transferred only under those schemes which are mapped with State head of accounts PRIs would receive the funds transferred by State using the Advance Receipt option in Receipt Voucher

State Fund Transfer To PRIs

Voucher Entries 4 Types of Voucher Entries are possible: Receipt Voucher Payment Voucher Contra Voucher Journal Voucher

Receipt Voucher A Receipt Voucher would be required by a Panchayat to record or capture the details of any inflow of funds for the Panchayat. Panchayati Raj Institutions may receive money as Direct Receipt Transfer Receipt (money transferred to them by other PRIs) Advance given by other panchayats to do deposit work Refund of Advance Refund of Excess Payment Cancellation of Cheques Refund of OB Advance

Payment Voucher A Payment Voucher would be required by a Panchayat employee to record the details of any outflow of funds from the Panchayat The outflow of funds incurred by the Panchayat could be related to Actual Expenditure incurred by the Panchayat Transfer of Funds to other Panchayats Payment of Advance to other Panchayats, Line Departments, Agencies or Employees PRIASoft also allows cancellation of receipts through Payment voucher

Payment Voucher Payment Voucher can also be used to record adjustment of Advances recorded in OB Advances made through Payment Voucher Stock Advances Various deductions such as Royalty, VAT etc.

Work/Case Record PRIASoft allows the Panchayat to capture the details of Work Expenditure can be booked against a specific work Advance can be given by Panchayat to another on a specific work Expenditure on a work can be booked under more than one source of fund (scheme or own funds), as specified in the work approval details

Contra Voucher A Contra Voucher would be required by the Panchayat to record any transactions occurring between cash-in-hand and bank/treasury/post office and vice versa and also between two bank/treasury/post office accounts. Contra voucher can only be used to record the transactions that occur within a scheme or its components

Journal Voucher Journal Voucher would be needed by a Panchayat to record any book adjustment (from one Account Head to another Account Head) Journal Voucher can be used by Panchayats to do Receipt Rectification Payment Rectification Advance Rectification Advance /OBAdjustments Deductions

Voucher Entry for Next Year Period End Procedures Day Book Closing Freeze Opening Balance Freeze all the Vouchers pertaining to all the schemes for that Day System will not allow freezing of payment voucher if sufficient funds is not available in the corresponding Scheme/Component from which the payment is being made Month Book Closing Close Day Book for all the days Reconciliation Close Month Book Reconcile all the accounts maintained by PRIs in Bank/Treasury/Post Office Year Book Closing Grand Total of Part A/Part B of annual receipt//payment account should match Voucher Entry for Next Year Opening Balance for the next year computed

Utilization Certificate Utilization Certificate would be required by a Panchayat to know the details how the advance money has been spent UC will be generated by the Panchayat who has received the advance Receiving Panchayat will book a receipt voucher corresponding to advance money received Receiving Panchayat will book normal expenditure voucher corresponding to advance money received Day book should have been closed before generating the UC While generating the UC Advance Receipt Voucher would be linked with the expenditure voucher to reflect the money spent

UC- Generation

UC- Generation

UC- Generation

UC- Generation

Bank/PO/Treasury Reconciliation PRIASoft allows the Panchayat to compare its own Cash Book with Bank/PO/Treasury Pass Book and generate a reconciliation report Reconciliation can be done once in a month

Monthly Reconciliation Statement

Master Entry Set Financial Year Treasury Treasury Account Bank Branch Bank Account Post Office Post Office Account Opening Balance Cheque Books Employee Resident Agency Stock Work/Case Record

PRI-Wise Reports Day Book Monthly Cash Book Scheme- wise Cash Book Ledger Book Journal Book Scheme Wise Cheque Receipt Details Scheme Wise Cheque Issued Details Register of Advances Register of Receivables and Payables Annual Receipt and payment Account Scheme Wise Annual Receipt and payment Account Consolidated Abstract Register Monthly Reconciliation Statement Stock Register

PRI-Wise Reports Opening Balance Report Bank/Scheme wise List of Accounts Scheme Wise Trial Balance Report Trial Balance Report Transaction Report Fund Diversion Report Subsidiary Cash Book(Consolidated,Govt.Account, Panchayat Samiti) Deduction Report Vouchers Report Cheques Issued but not yet Presented Cheques Deposited but not yet Realized Cheques Received but not yet Deposited Account Wise Cash book Report Statement for the functions listed in eleventh schedule Audit Log Work Wise Expenditure Report

Day Book

Monthly cash Book

Scheme-Wise Cash Book

Ledger Book

Journal Book

Scheme wise cheque receipt Register

Scheme wise cheque issue Register

Register of Advances

Register of Receivables and Payables

Annual Receipt and Payment Account

Scheme wise Annual Receipt and Payment Account

Consolidated Abstract Register

Monthly Reconciliation Statement

Stock Register

Opening Balance Report

Bank/Scheme Wise List of Accounts

Scheme Wise Trial Balance Report

Trial Balance Report

Transaction Book

Fund Diversion Report

Consolidated Subsidiary Cash Book

Govt. Account Cash Book

Panchayat Samiti Cash Book

Deduction Report

Voucher Report

Cheques Issued but not yet Presented

Cheques Deposited but not yet Realized

Cheques Received but not yet Deposited

Account Wise Cash Book

Statements for functions listed in 11th schedule

Audit Log Report

Work Wise Expenditure Report

PRIASoft Reports – Scheme-wise Scheme-wise Cash book Scheme-wise Receipts & Payments Scheme-wise Ledger Book Scheme-wise Journal Book Scheme-wise Summary Report

Statistics : Total No. of Panchayats on Board No. of Panchayats with Mater Entry No. of Panchayats with Vouchers Zilla panchayat 353 337 Block Panchayat 3,237 2,925 Gram Panchayat 1,19,492 98,704 1,23,082

Statistics (Contd.) Total No. of Transactions Entered Total Value of Transactions entered (in Crores of Rs.) Receipts Payments Zilla Panchayat 2,59,753 3,00,658 Block Panchyat 2,52,523 13,59,756 Gram Panchayat 24,91,544 30,57,559 30,03,820 47,17,973 Receipts Payments Zilla Panchayat 36,011 24,963 Block Panchayat 20,187 19,001 Gram Panchayat 6,004 4,925 62,202 48,889

Integration With Software of Other States Pre requisite : State should have mapped their Chart of Accounts with MAS Data Exchange through xml Only those transactions for which monthly cash book is closed Accounting Entity wise data captured Data upload could be at State Level (by grouping the accounting entity) or at respective accounting entity level

Integration With Software of Other States : Data Requirement Entity Attributes Scheme State Code, Scheme Code, Scheme Name. Account Head State Code, Entity Code , Scheme Code , Component Code, Major Code, Minor Code, Sub Head Code, Object Code , Object Description , Head Type . Resident State Code, Entity Code ,Entity Type , Citizen Name, DOB , Father Name ,Mobile No , Residential address ,Citizen Code. Employee State Code, Entity Code ,Entity Type , Employee Name , Father Name ,DOB ,Designation, Department, PAN, Office Address ,Contact No ,Residential address ,Employee Code.

Integration With Software of Other States : Data Requirement Data capture for the following Entity Attributes Bank State Code , Bank Code , Bank Type, Bank Name , Bank Abbreviation. Branch State Code, Entity Code , Bank Code , Branch Code , Branch Address , Branch Address Local, Branch Code Local, MICR Code, IFC RTGS Code, BSR Code. Bank Account State Code, Entity Code ,Entity Type ,Bank Code , Branch Code, Scheme Code. Cheque Book State Code, Entity Code ,Entity Type, BankCode/PostOffice Code/Treasury Code, Branch Code, Account No, Cheque Leaf Issue date, Cheque Book Leaf Start No, Cheque Book Leaf End No

Integration With Software of Other States : Data Requirement Entity Attributes Receipt Voucher State Code, Entity Code ,Entity Type ,Voucher Type , Scheme Code, Voucher Date , Received In, Receipt Type, Bank / Treasury / Post Office ID, Branch Id, Account No, Bank Name, Cheque /DD / Letter Advice No, Cheque / DD / Letter Advice Date , Particulars , Payment Reference No , From Entity Code ,From Entity Type , Advance To Type, Advance To Code, Reference No , Scheme Child ID , Major Code ,Minor Code ,Sub Head Code, Account Code, Amount . Payment Voucher State Code, Entity Code ,Entity Type ,Voucher Type, Voucher Date, Work Code, Scheme ID, Major Code, Minor Code, Sub Head Code, Account Code, Particulars , Receipt VID, Receipt VID Finyear, Reference No , Payment Mode, Account Type , bank / treasury/ post office Code, Branch Code , Account Code , Cheque No , Cheque Date, Letter Advice No , Letter Advice Date ,Receiver Account Type, Receiver bank/ treasury/ post office Code, Receiver Branch Code, Receiver Account Code, DD No ,DD Date, DD Charges , Amount , To whom paid Type, To whom Paid Code, Line Department Entity Code, adjusted voucher number , Deduction Major Code , Deduction Minor Code , Deduction Sub Head Code, Deduction Account Code, Amount .

Integration With Software of Other States : Data Requirement Entity Attributes Contra Voucher State Code, Entity Code ,Entity Type ,Voucher Date, Challan Date, From Scheme ID, From Scheme ID , From Scheme child ID, To Type , Bank / Treasury / Post Office ID, From Branch ID, From Account No , Bank / Treasury / Post Office ID, To Branch ID , To Account No, With Drawal Type, Letter Advice No ,Letter Advice Date, From Cheque Linked Voucher Reference, From DD Linked voucher Reference No, Cheque DD NO, Cheque DD Date , amount, Reference No. Journal Voucher State Code, Entity Code ,Entity Type ,Voucher Type , From Scheme ID, Voucher Date ,From Scheme Child ID, From Major Code , From Minor Code , From Sub Head Code, From Account Code , Particulars ,Linked Voucher Reference No , Reference No, Scheme Child ID , To Major Code ,To Minor Code ,To Sub Head Code, To Scheme ID, To Scheme Child ID ,To Account Code, Adjustment Amount.

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