1. Session 20 RTI,Allahabad 1

2. Learning Objective: At the end of session, the participants understand the importance of DDO wise budget, its monitoring and issuing of warning slips Session 20RTI,Allahabad 2

3. Session Overview: In order to effective monitoring of expenditure against the budget grant, DDO wise budget should be known to AG office. Presently AG (A&E) office has the data of budget passed by the State legislature, which are grant wise. Hence expenditure against each classification can only be compared with grant wise budget. Hence it was felt that VLC system should have provision of DDO wise budget so that expenditure against the allotments can be compared and in case of excess expenditure, warning slips can be issued to DDOs. Session 20RTI,Allahabad 3

4. Contd… The VLC system has the provision to monitor the Accounts of the State through various reports/broadsheets viz. Compilation Sheet, Classified Abstracts, Consolidated Abstract, Transfer Entry registers, Treasury Detail Book, OB Suspense broadsheet, DAA suspense Broadsheet, broadsheet of 8000 Contingency Fund, Broadsheet of Permanent Advances etc. The Instructor should explain the importance and need of DDO wise budget for issuing warning slips and maintenance of various reports and Broadsheets to monitor the Government Account Session 20RTI,Allahabad 4

5. Course Structure: Importance of DDO wise budget. Issue of warning slips and its impact on DDOs. Monitoring of accounts of DDOs through various registers Exercise 20.1 and Group discussion. Session 20RTI,Allahabad 5

6. Capture of DDO wise budget Introduction This process records the fresh / revised DDO wise – scheme wise budget provisions allotted for particular periods of the financial year. This is an independent data capture, only for the issuance of warning slips in cases of excess expenditure wherever the DDO budget is known to the A.G.. It will have no linkages/reconciliation with the CCO budgets. Inputs  Budget sanction letter (Hard copy) Data stores used:  DDO budget data  Budget and Estimates Data  TC Set up parameters Session 20RTI,Allahabad 6

7. Continued… Validation  DDO budget should not be greater than CCO budget (Manual Validation)  Scheme should be valid as per Budget & Estimates Data Processing  In case of fresh budget provisions, the initial budget allocated, along with details of the scheme (head of account) for specific period for all DDOs is captured.  In case of revisions to the budget provisions, the revised amount and date of revision shall be captured.  The actual expenditure is to be populated through the data captured from the vouchers, as a month end process.  Warning slips will be generated for those DDOs, whose actual expenditure exceeds the budget amount allocated. Session 20RTI,Allahabad 7

8. Generation of Warning Slips to DDOs Introduction This process generates warning slips to the DDOs, in cases of excess expenditure incurred by them. Recommendation: Provision be made to enable the user to generate multiple warning slips automatically to all DDOs who incurred excess expenditure, if the DDO wise budget allocation can be captured. Session 20RTI,Allahabad 8

9. Continued… Processing  List the DDOs whose actual expenditure exceeds the budget allocated from the DDO Budget data, and generate warning slips addressed to the respective DDOs.  Warning slip number is obtained from a running sequence and data for warning issued is populated in warning slip register.  Report on warning slip to DDO is generated as detailed under Budget & Appropriation module, also a monthly register of warnings issued is generated here from warning slip register data store. Output  Hard copy of Warning Slips to DDOs.  Hard copy of Warning Slip Register Session 20RTI,Allahabad 9

10. Accounts Closing  After the accounts have been entered, authorised and posted, the accounts need to be closed for in order to generate monthly / annual reports, like the Classified Abstract, Consolidated Abstract, Monthly Civil Accounts, Monthly and Annual Appropriation Accounts and Finance Accounts. Following the closing of accounts, new records cannot be entered for closed period. The Accounts closing process ensures that the accounting data for earlier periods, which have been closed, are not altered. This process will be permitted only to high level functionary.  Accounts Closing will be performed monthly, to close each month, as well as annually, to close the year (annual closing shall be twice, first to close upto March pre & then for March Supplementary). Session 20RTI,Allahabad 10

11. Annual Accounts Closing Introduction This process closed the year, for entering new accounting records. However, comments for the Annual Appropriation Accounts can be entered, after this process is completed. The process shall be in two parts – March final & March supplementary. Session 20RTI,Allahabad 11

12. Continued… Processing  Compute the closing balance for all heads of account. For Capital heads and Heads closed to government, compute net amount. Take these amounts to Opening Balances Datastore.  Populate annual figures in data stores having account year wise figures of Broad sheet balances, DDR head balances, Broad sheet history, Opening balances register etc. Outputs  Updated annual account’s data stores i.e. Broad sheet balances, DDR head balances, Opening balances register etc. Session 20RTI,Allahabad 12

13. Monitoring of Accounts through various Reports/Registers Session 20RTI,Allahabad 13

14. Transfer Entry Introduction This report generates a Transfer Entry to be proposed by a section for the transfer or the adjustment of the amount. Processing  Obtain the source and the destination heads of account, the amount credited and debited along with the other details, for the parameters passed as input.  List out these details in the format meant for the Transfer Entry. Session 20RTI,Allahabad 14

15. Generation of Compilation Sheet Introduction  A compilation sheet is prepared every month in each DC section for the vouchers and challans received in that section. The compilation sheet is given in three levels of abstraction for each receipt and payment  The first one showing the figures for lowest level of head of account up to voucher level, with Treasury, Grant, Plan/Non Plan, voted/charged, Head of account up to Tier 4 (Sub Head) level as the header information.  The second one showing figures up to lowest level of head of account for all treasuries, with Treasury, Grant, Head of account up to Tier 4 (Sub Head) level, Plan/ non plan & Voted/Charged being the header information.  The third one showing figures at Grant level, with Treasury & Plan/Non plan as header information. Session 20RTI,Allahabad 15

16. Continued… Processing Voucher wise abstraction  This report will be generated for receipts or payments depending on the option specified as input.  For common header information of Receipt / Payment, Treasury, Month, Plan / Non Plan, Voted / Charged, Grant and Head of account up to Tier 4 (sub head) level, details will be shown for each individual voucher / challan.  The details are Voucher number, voucher type, DDO code and description, complete classification of the head of account up to the lowest level available (tier-5/6/7) and the amount on the voucher.  Totals will be drawn for each of the voucher types and the Grand total at the end of the report. Session 20RTI,Allahabad 16

17. Continued… Treasury wise abstraction  This report will be generated for receipts or payments depending on the option specified as input.  For common header information of Receipt / Payment, Month, Plan / Non Plan, Voted / Charged, Grant and Head of account up to Tier 4 (sub head) level, details will be shown for each treasury.  The details shown in the report will be the treasury-wise totals of receipts / payments booked under each of the detailed heads of the specified Head of account and for the specified month/year of account.  Totals will be drawn horizontally, at detailed head level indicating the total amounts for all treasuries put together.  Totals will also be drawn vertically, at treasury level indicating the total amounts booked for each treasury as a whole for all detailed heads put together.  The grand totals drawn are to be tallied when computed horizontally or vertically. Session 20RTI,Allahabad 17

18. Continued… Grant wise abstraction  This report will be generated for receipts or payments depending on the option specified as input.  For common header information of Receipt / Payment, Treasury, Month and Plan / Non Plan, details will be shown for each grant.  For the above header, obtain the amounts Grant wise.  The voted, charged and total amounts (charged plus voted amounts) are reported grant-wise.  Grand totals will be drawn at end of report for all grants put together. Session 20RTI,Allahabad 18

19. Generation of Classified Abstract Introduction This process generates the classified abstract for the respective month of account. Classified Abstracts will be of two types – Payments and Receipts. The Payment Classified Abstract will consist of four parts – Object / Detail Head wise, Minor Head wise, Deductions from Vouchers and DAA Summary. The Receipt Classified Abstract will consist of two parts – Sub Head wise and DAA Summary. Processing If the Major Head is Expenditure MH, the Payment Classified Abstract will be generated and if the Major Head is Receipt, then Receipt Classified Abstract will be generated. Session 20RTI,Allahabad 19

20. Generation of Treasury Detail Book (Detail Book-Part-I ) Introduction This process generates the treasury wise figures for all the heads of account as derived from Treasury Account. These treasury figures for each MH of account will be used for all the Broad sheets, which are prepared in each section after compilation of their respective vouchers. Session 20RTI,Allahabad 20

21. Generation of Departmental Detail Book (Detail Book- Part-II) Introduction This process shall report Debit & Credit figures for all heads of accounts, up to detailed head level. The total figures for each head of account. Session 20RTI,Allahabad 21

22. Generation of Consolidated Abstract Introduction  This process generates the Consolidated abstract which is a report on the detailed head-wise totals of payments / receipts booked under the major head of account during a month as well as the progressive figures, against the budget provision allocated for that head of account.  An annexure with a questionnaire will be generated along with the Consolidated Abstract. Session 20RTI,Allahabad 22

23. Continued… Processing  Obtain the current months receipts/payment detailed head- wise totals and the corresponding progressive figures - consolidated for all the accounting sources (external and internal) from the respective consolidated Abstract data stores.  Obtain the corresponding budget provisions for the year for that head of account from the Budgets data and Receipts Budget data data stores.  Update the Monthly Progress Monitoring Parameters to set the indicator for Consolidated Abstract generated against the corresponding month and major head entry.  An annexure with a questionnaire will be generated along with the Consolidated Abstract. Session 20RTI,Allahabad 23

24. Generation of TE Ledger (Combined Transfer Ledger Account) Introduction  This process generates the TE Ledger for all sections for the month of account. Processing  The details of original debit / credit, proposing section, TE number, TE General Number, head of account, amounts posted under the head of account by the respective transfer entry are obtained from the Transfer entry data store.  TEs within a MH do not appear under TE ledger. Generate hard copy of TE Ledger with above details. Session 20RTI,Allahabad 24

25. Generation of TE Abstract Introduction This process generates the TE Abstract for all the transfer entries Proposed by a section in the month of account passed as parameter. Processing  Generate the TE Abstract with the details (credits or debits) of all the amounts booked through TE’s against the various Major Heads, during the month of account, from the Transfer entry data store.  The full classification of the head of account from the sector till the major head and the description is obtained from the Major head details data store and shown in the Nature of account column. Session 20RTI,Allahabad 25

26. Generation of OB Suspense & Adjustment Register ( Monthly) Introduction This process generates an OB Suspense & Adjustment Register with the details of the Objection book suspense raised for various reasons. This register has all together four parts which includes-  Objection book (suspense transactions) - This part gives the details of all the OB suspense raised and if adjusted, the details of the adjustment is also shown in this report.  Objection Book (Other Transactions) - This part gives the reasons for the OB suspense figure such as the want of DC Bills, want of Sub Vouchers etc.  Adjustment Register (Suspense Transactions) - This part gives you the details of the adjustments separately along with the reasons of how it is adjusted.  Adjustment Register (Other Transactions) - This part gives the reasons for the OB Suspense for which the adjustments made and the reasons, how the adjustments were made. Session 20RTI,Allahabad 26

27. Continued… Processing  For the Objection Book (Suspense Transactions)  Obtain the Voucher Number, DDO code, date of receipt of the voucher, details of correspondence and the details of adjustments (month of adjustment, amount of adjustment) from the Objection book & Suspense register.  The designation of the DDO responsible for the voucher under objection is obtained  Voucher type is determined from the voucher(general attributes) data store corresponding to the voucher number.  For the Objection Book (Other Transactions)  With all the above details obtain the objection amount for the respective reason of objection (for want of detailed bills, for want of sub vouchers, miscellaneous reasons) from the Objection book & Suspense register. Session 20RTI,Allahabad 27

28. Continued…  For the Adjustment Register(Suspense Transactions)  Obtain the month of adjustment, treasury code from which the adjustment was received, objection book item number, month of account in which the voucher was taken under objection, total number of vouchers taken to objection originally and the amount of adjustment the way by which it was adjusted are obtained from Objection book & Suspense register.  For the Adjustment Register(Other Transactions)  with all the above details obtain the adjustment amount for the respective reason of adjustment (for want of detailed bills, for want of sub vouchers, miscellaneous reasons) from the Objection book & Suspense register In all the four parts, the senior officer’s authorisation signature has to be entered manually in the report. Session 20RTI,Allahabad 28

29. Generation of DAA Broadsheet & Progressive DAA Broadsheet Introduction This process generates a Broadsheet that gives the details of the amounts raised and cleared under DAA Suspense during the specified month of account. The two reports generated in this process are:  DAA Broadsheet  Progressive DAA Broadsheet Session 20RTI,Allahabad 29

30. Generation of Broad Sheet for MH 8000 Introduction This process generates a broad sheet giving the Major Head-wise debits, deduct debits and credits for the account sources for a given month of account. The broad sheet can be for planned/non planned/total. Session 20RTI,Allahabad 30

31. Generation of Broadsheet for Objection Book Suspense for the year (Yearly) Introduction This process generates an objection book broad sheet for the whole year, with month wise opening balance, during the month (OB suspense figure, adjustment figure and the corresponding difference between the OB amount and the Adjustment), closing balance. For March Supplementary, a separate OB adjustment, difference figure is shown. Session 20RTI,Allahabad 31

32. Generation of Broad Sheet of Permanent Advances Introduction This process generates a district wise broad sheet of permanent advances. Processing Month wise figures are picked from Detail Book data store for MH 8550 (Broad Sheet figures- From +/- Memo), separately for Debits & Credits, and Ledger figures from Treasury Accounts and reported as Broad Sheet for Permanent Advances. Session 20RTI,Allahabad 32

33. Generation of Broad sheet for Cheques & Bills Introduction This process generates a broad sheet for MH 8670 Cheques & Bills, showing total figure for all treasuries for the month of account. Processing  Monthly total figures under MH 8670 as compiled from cheques (Broad sheet figures) are to be reported against the LOP/Cash Account (Ledger figure).  The report is printed as Opening balance, Credits, Totals, Debits & Totals. Session 20RTI,Allahabad 33