Issues in AG (A&E) Offices SUSHIL KUMAR AG(A&E) HP.

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Presentation transcript:

Issues in AG (A&E) Offices SUSHIL KUMAR AG(A&E) HP

Out line  Functions of Accounts Office  Accounting Function  Entitlement Functions  GPF  Pension  Miscellaneous

Functions of Accounts Offices  Compilation and preparation of Accounts  Maintenance of GPF Accounts  Maintenance of Loan accounts of State Government employees  Treasury Inspection  Administration of Divisional Accountants Cadre  Authorization of GPF Final payment cases  Authorization of Pension cases  Misc. Salary slips

Accounting Functions  Compilation  Sources:  Treasuries  PWD and Forest Divisions  Interstate transactions

Issues relating to compilation  Receipt of accounts  Missing vouchers  Delays in receipt  Misclassification in accounts at DDO level  Delays in compilation in AG office  Misclassification in AG office

Issues of preparation of accounts  Monthly Civil Accounts  Annual Accounts  Delay in submission of accounts  Non-receipt of information  Correctness of information  Certification of accounts

Maintenance of accounts  Controls in accounts  Old balances  Suspense and remittance heads  Loan accounts  Wanting Utilization Certificates  Reconciliation of accounts

Out puts of Accounting Function  Finance Accounts  Appropriation Accounts  Monthly Civil Accounts  Monthly Key Indicators  Annual Review on Working of Treasuries  Annual Review on Working of PWD and IPH divisions  Annual Review on Working of Forest divisions

Treasury Inspection  Audit Plan  Execution of Audit Plan  Timely issue of Inspection Reports  Preparation of Annual Review on Working of Treasuries

General Provident Fund (GPF)  Maintenance of GPF Accounts  Issue of Annual Accounts Statement  Authorization of Final Payment Cases

General Provident Fund (GPF)  Maintenance issues:  Missing credits  Un posted items  Dormant Accounts  Minus Balances  Nominations  Records  Ledger cards  Old Final payment case

General Provident Fund  Retention of Records  Ledger Cards  Nominations  Final Payment Case Files  Payments made to subscriber  Payment made to nominee  Payments made to minor

General Provident Fund (GPF)  Annual Statements  Authorization:  Delay in receipt of cases  Incomplete cases  Delay in finalization  Death cases

Pension Function  Various types of Pensions  Original Pension  Family Pension  Commutation  Gratuity  Revision of Pension  Original Pension  Family Pension  Pre 2006  Post 2006  Special Seal Authority  Dual Pension

Issues relating to Pension  Authorization:  Delay in receipt of cases  Incomplete cases  Delay in finalization  Death cases  Records maintenance:  Pension files are permanent  Proper indexing  Digitisation

IT challenges  IT infrastructure:  Procurement  Maintenance  Software related issues  Controls in IT application  Backup policies  Generation of reports

Staff related issues  Adequacy of staff  Quality of staff  Transfers and Posting  Leave

Records related issues  Various types of records stored in AG offices:  Vouchers  Forest and Works Accounts  Broadsheets  Ledger Cards  Final Payment Cases  Broadsheets of GPF

 Receipt of records  Retention of records  Storage of records  Weeding of records