1. Comprehensive Financial Management System ( CFMS) Budget Allotment Module
Wednesday, December 04, 2019

2. Agenda Pre-requisite for accessing Budget Allotment Module
Overview of Budget Allotment Module.
Budget Allotment Module Processes and their Salient Features
For understanding the Budget Allotment Module, we need to know the following point:-
Overview of Budget Allotment Module – This section will make you understand the overview of the Budget Allotment Module
Pre-requisites for accessing the Budget Allotment Module – This section will allow you to know the pre-requisites which needs to be done before accessing Budget Allotment Module
Budget Allotment Module Processes and its salient features – This section will allow you to know the Processes which are there in Budget Allotment Module and the features of each processes.
TCS – Department of Finance, GoB Confidential

3. Pre-requisites for accessing Budget Allotment Module
Office-HoA tagging in Admin Module
HoA should be tagged to the office and the following attributes should be appropriately selected:
Receive Allotment from Office –
Owner to select “Self”
Other to providing the name of the office
Activity –
Allotment
Expenditure
Both
User-Activity tagging in Admin Module
For Level 1 Office – Budget Ceiling Maker/Checker/Approver and Budget Re-appropriation Maker/Checker/Approver Activity – For Budget Ceiling and Budget Re-appropriation process.
For Level 1, Level 2 and Level 3 Office – Budget Allotment Maker/Checker/Approver activity – Budget Distribution, Allotment Withdrawal and Allotment Request process.
For Level 4 Office – Allotment Request Maker/Checker/Approver activity – Allotment Request Process.
Workflow HOA Mapping has to be done for each activity and HoA in Admin Module.
Budget Allotment icon will be visible on the Home Page.
For accessing budget allotment module, office has to make configuration in Admin Module.
Firstly, Office will have to map HoA with the Office and will defines the Received Allotment From Office details and Activity on HoA. Now, office will map user with the activity which are used for accessing budget allotment module. User-activity tagging will done as per given in the slide for each level offices. Lastly in admin module, office will have make the workflow HoA mapping for Budget Allotment Module and sign the same. User have to click on Budget Allotment Module Icon to access Budget Allotment Module.
TCS – Department of Finance, GoB Confidential

4. Overview of Budget Allotment Module
Budget Allotment module deals with following functionalities:
Distribution of Budget to All Offices
Request for Allotment,
Re-appropriation and
Withdrawal of Allotment.
The following is the functional scope of this module.
Budget Ceiling
Only Finance Department will be able to set the HoA wise ceiling on the Budget.
Only Level 1 Offices will be able to raise ceiling request to FD Office.
Budget Re-appropriation
FD Office and Level 1 Office can re-appropriate budget amongst HoAs.
Level 1 Office will be allowed to do Re-appropriation between the detail and sub details heads whereas; re-appropriation between different Heads of Account (same Demand Number) will be done by FD.
Through Budget Allotment module, allotment will be made up to level 4 by the level 1 office or level 2 office that is Budget Controlling Authority through sub allotting officer like level 3 office to level 4. It also deals with Allotment request by offices and subsequent re-allotment. In case of any requirement of extra budget in HoA, Re-appropriation will be required to re-appropriate budget.
The Budget Allotment sub module will consist of following sub processes:
Budget Ceiling- FD will be able to configure Budget Ceiling on requirement. If the Department wants to release more budget than the ceiling of release, it will have to request the Finance Department for relaxation in the Budget Ceiling percentage.
Budget Re-appropriation - Power of Re-appropriation will be at FD and level 1 office. When ever budget is required in a HoA, the budget lying with one head can be moved or shifted to another Head. In case of unavailability of allotment with AD (to approve Request), AD will make Re-appropriation request to FD.
TCS – Department of Finance, GoB Confidential

5. Overview of Budget Allotment Module contd.
Budget Distribution
Level 1 Offices will distribute budget to lower level offices.
Offices will sub-allot the budget to other offices.
Each office will define from where allotment will be received in the HoA.
Allotment Withdrawal
Allotment withdrawal will allow user to withdraw the amount from the allotted office.
Allotment Request
Each office can raise the allotment request to the office from where allotment will be received in the HOA.
Budget Distribution – Level 1 office will distribute budget to Lower level offices belonging to immediately subordinate level under them HOA-wise, maintaining the determined ceiling. The system will automatically calculate the Balance Ceiling Amount (difference between Ceiling Amount and Allotted Amount). Budget cannot also be distributed bypassing the hierarchy. At each level, functionalities will be maintained for self-allotment and sub allotment based on the role.
Allotment Withdrawal - This functionality will enable the withdrawal activity. If required, Office can withdraw same/lesser amount from the other offices. For Allotment Withdrawal, the Withdrawal Amount must have already been allocated and approved.
Allotment Request -- The Allotting /Sub Allotting Officer will check the saving of allotment with other Offices under the Office which is raising allotment request. If saving is present, the Officer may withdraw allotment from saving of other offices and re-allot to demanding Offices. If not, request may be raised to Upper level offices.
TCS – Department of Finance, GoB Confidential

6. Budget Ceiling
Budget ceiling request will be raised at Level 1 Office to the FD Office. Below fields will be required to raise ceiling request:-
Head of Account
Total Budget
Current Ceiling Percentage and Amount
Revised Ceiling Percentage and Amount
Budget Ceiling request raised will be approved by FD Office only.
FD Approver will have the option to change ceiling percentage of all HOAs at a time.
Budget Ceiling request will be made at level 1 office to the FD Office. FD office will also have the right to set ceiling percentage for any HOA. To raise a ceiling request, the user will have the following details ;-
Head of Account – HoA for which the ceiling percentage has to be changed
Total Budget – It is the Revised Estimate of the HOA
Current Ceiling Percentage and Amount – Percentage ceiling applicable till now
Revised Ceiling Percentage and Amount – New Percentage ceiling needs to set by user.
The ceiling request raised will be approved by FD Approver, then the new ceiling percentage will reflect in the system.
FD Approver will also have the option to change the ceiling percentage of all HOAs at a time.
TCS – Department of Finance, GoB Confidential

7. Budget Re-appropriation
Budget Re-appropriation will be done on the basis of requirement of budget in a HoA. Level 1 office will re-appropriate budget from one HoA to another HoA. Following fields will be required:
Head of Account
Budget Estimate
Revised Estimate
Current Balance
Surrender Amount
Re-appropriation Amount
Level 1 Office will be allowed to do Re-appropriation between the detail and sub details heads whereas; re-appropriation between different Heads of Account (same Demand Number) will be done by FD.
In the middle of each financial year if it is found that there is some shortfall of budget, then re-appropriation can be done. The budget lying with one head can be moved or shifted to another Head. In case of unavailability of allotment with AD (to approve Request), AD will make Re-appropriation request to FD. For raising any re-appropriation request, user will have to know the following things:-
Head of Account – HoA of Re-appropriation From and HoA of Re-appropriation To should be known
Budget Estimate – B.E. should be known for both the HoAs
Revised Estimate – B.E. should be known for both the HoAs
Current Balance – Balance available till now in both the HoAs
Surrender Amount – Amount to be surrender from HoA
Re-appropriation Amount – Amount to be re-appropriated to HoA.
Level 1 office can approve the Re-appropriation between the Detail and Sub-detail heads where as re-appropriation between different Head of Accounts (same Demand Number) will be done by FD Office only.
TCS – Department of Finance, GoB Confidential

8. Budget Distribution
Budget will be distributed to the lower level offices in the following ways:
Single Office to Multi HoA Allotment
Multiple Office to Single HoA Allotment
Multi Office to Multi HoA Allotment
At each level, functionalities will be maintained for self-allotment and sub allotment based on the role. Following fields will be required to allot budget to offices:-
Budget Amount
Ceiling Amount
Already Allotted Amount
Balance Ceiling Amount/Balance Amount
Allotted Amount
After successful approval of allotment, the user needs to sign it.
FD will authorize all departments to allocate budget online after the legislative approval. AD will distribute budget to Lower level offices belonging to immediately subordinate level under them HOA-wise, maintaining the determined ceiling. Any office can distribute in three ways:-
Single Office to Multi HoA Allotment – In this scenario, office will give allotment to single office in multiple HoA
Multi Office to Single HoA Allotment - In this scenario, office will give allotment to multiple offices in single HoA
Multi Office to Multi HoA Allotment – In this scenario, office will give allotment to multiple offices in multiple HoA
While giving allotment to the lower level offices, then user will have the following fields:-
Budget Amount – The total budget (R.E.) available in the HoA
Ceiling Amount – The total ceiling amount on Budget Amount in the HoA
Already Allotted Amount – The total amount which was already allotted to different offices in the HoA
Balance Ceiling Amount – The amount available from Ceiling Amount for allotment in the HoA
Allotted Amount – The amount which is to be allotted to the office.
After allotment approval, the sign required to complete the allotment process.
TCS – Department of Finance, GoB Confidential

9. Allotment Withdrawal
For Allotment Withdrawal, the Withdrawal Amount must have already been allocated and approved.
Allotment withdrawal will be done to the office to which allotment has been given. Following fields will be required to :
Office Name
Head of Account
Allotted Amount
Balance Amount
Withdraw Amount
After successful approval of allotment withdrawal, the user needs to sign it.
The Withdrawal Amount will automatically get added to the Balance Amount of the same Head of Account.
This functionality will enable the withdrawal activity. If required, Office can withdraw same/lesser amount from the other offices. For Allotment Withdrawal, the Withdrawal Amount must have already been allocated and approved. The Withdrawal Amount will automatically get added to the Balance Amount of the same Head of Account.
Any office try to withdraw the allotment amount, the following details will be required:-
Office Name – The office from where allotment amount to be withdrawn
Head of Account – HoA from which the amount to be withdrawn
Allotted Amount – Amount which was allotted to the office in the HoA
Balance Amount – Amount which is available after sub-allotment or expenditure
Withdraw Amount – Amount which needs to be withdrawn from the allotment amount
After allotment withdrawal approval, the sign required to complete the allotment withdrawal process and the withdraw amount will automatically gets added to the balance amount of the HoA.
TCS – Department of Finance, GoB Confidential

10. Allotment Request
For raising allotment request, office will have to receive allotment from upper level office once in a HoA.
Allotment request will be raised to the office from where allotment will be received in the HoA. Following fields will be required to :
Department
Office Name
Head of Account
Allotted Amount
Balance Amount
Request Amount
After successful approval of allotment request, the user needs to digitally sign it.
Allotment request raised will be available to the Office to which request has been raised and the Office will decide whether how much amount will be approved from the Request Amount.
If any office requires more allotment for expenditure or sub-allotment, then the office will be required to raise allotment request to the office from where allotment has been received. For raising allotment request, the office should have received allotment from the office in the HoA at least once
For raising allotment request, following details will be required:-
Department – The department to which allotment request needs to be raised
Office Name – Office under the department to which allotment request needs to be raised
Head of Account – The HoA in which allotment request to be raised
Allotted Amount – Amount allotted to the office to which allotment request has to be raised
Balance Amount – Amount available to the office to which allotment request has to be raised
After successful approval of allotment request, the user needs to sign it. The request will be available to the office to which request has been raised and the office will decide whether how much amount will be approved from the requested amount.
TCS – Department of Finance, GoB Confidential

11. Thank You