1. GENERATION OF CPSMS REPORT FROM VLC DATABASE
OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL (A&E)
KARNATAKA, BANGALORE

2. Components of Concordant Table
Contents
Quick recap
Components of Concordant Table
Step by Step process for design and development of the Report from VLC database
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

3. Directly to implementing agencies
GOI Funding
State Govt. Budget
Directly to implementing agencies
GOI
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

4. Funds through State Budget
Share of Union Taxes
Non-Plan Grants (01)
Grants for State Plans (02)
Grants for Central Plan Schemes (03)
Grants for Centrally Sponsored Schemes (04)
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

5. Concordant Table not required.
State Plan Schemes
Though funds released by GOI, the funds are meant only to augment the State resources for State Plan Schemes.
In Budget the State Plan schemes are depicted as 100 % share from the State.
Concordant Table not required.
However, codification in Budget is necessary for Plan-Budget link.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

6. Central Plan/Centrally Sponsored Schemes
CP is 100 % funded by GOI and CSS is shared
For CP and CSS Concordant Table required to track the expenditure under each scheme
Like State Plan for CP and CSS also codification in Budget is necessary for Plan-Budget link.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

7. Hence, in-house codification has to be carried out.
Codification does not exist in the Budget document of most of the States.
Hence, in-house codification has to be carried out.
Codification in VLC database is the first step for categorization into SP/CP/CSS and for further sub-categorization.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

8. Categorization of Schemes
Sub Categorization
1 State Plan
11 Normal
12 Tribal Sub Plan
13 Special Component Plan
14 Asst to Local Bodies and Corporation
15 Training
16 Extension and Training
2. Central Plan
21 Normal
22 Tribal Sub Plan
23 Special Component Plan
24 Asst to Local Bodies and Corporation
25 Training
26 Extension and Training
Note: For the present only ‘Normal’ is done which is sufficient for concordant table
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

9. Categorization of Schemes
Sub Categorization
3 Centrally Sponsored Scheme
31 Normal
32 Tribal Sub Plan
33 Special Component Plan
34 Asst to Local Bodies and Corporation
35 Training
36 Extension and Training
4. Externally Aided Project
5. Non Plan
41 Normal
42 Tribal Sub Plan
43 Special Component Plan
44 Asst to Local Bodies and Corporation
45 Training
46 Extension and Training
51 - Normal
Note: For the present only ‘Normal’ is done which is sufficient for concordant table
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

10. Codification of Schemes for Classification
Scheme Code is uniquely assigned for each categorization.
it can be assigned for minor head level or sub head level or detailed head level or combination of all three levels.
The code could be one to one or one to many
Scheme code is same for each financial year
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

11. Screen Shot for Categorization of Schemes
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

12. Screen shot for codification of schemes
17th Feb 2011

13. Generation of Report for State Plan
The process takes the classification from the scheme budget link master in respect of all categories and port to the consolidated table, the consolidated tables gets updated with budget amount, expenditure for the month and progressive expenditure.
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

14. Through Concordant Table
CP and CSS
Through Concordant Table
The GOI funding is depicted separately in Plan Document of the Budget
Codification for CP/CSS has to be carried out in similar manner as explained for State Plan
However, the GOI share will be 100% for CP and as per the percentage of share for CSS.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

15. Screen Shot for codification - CP and CSS
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

16. Generation of Report for CP/CSS
The process takes the classification from the scheme budget link master in respect of all categories and port to the consolidated table, the consolidated tables gets updated with budget amount, expenditure for the month, progressive expenditure, sharing between central and state are taken care of by the process.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

17. Components in Concordant Table
PART-I
PART-II
PART-III
PART-IV
PART-V
PART-VI
GOI Scheme
Previous Year/(s) Receipts from
VLC database
Previous Year/(s) Expenditure from
VLC database
Current Year Receipts as per CGA
Current Year Receipts as per AG office CMs (and SOs)
From
VLC database
Current Year Expenditure
From
VLC database
Depiction
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

18. Step by Step Generation of Concordant Table
First Step: Codification
Already explained
Why Codification? – to cull out CP/CSS plan schemes on expenditure side
Budget Provision
Current Month Expenditure with break up of State Share and GOI share
Progressive Expenditure with break up of State Share and GOI share
Also previous year/(s) Expenditure with break up of State Share and GOI share
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

19. Step by Step Generation of Concordant Table
First Step: Codification
End Result of codification?
It facilitates to generate Part III and Part VI of the Concordant Table
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

20. Step by Step Generation of Concordant Table
Second Step: Creation of Master database for GOI Scheme Code and Scheme Name
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

21. Step by Step Generation of Concordant Table
Second Step:
Part – I of the Concordant Table
Download from CGA website in Excel format, every month.
CGA
Excel Format
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

22. Step by Step Generation of Concordant Table
Second Step:
Migrate the data directly to VLC – no need to do any data entry (GOI Scheme Code is the link).
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

23. Step by Step Generation of Concordant Table
Second Step:
This forms Part I of the Concordant Table
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

24. Step by Step Generation of Concordant Table
Third Step: Link GOI Scheme Code to MH 1601 of our database
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

25. Step by Step Generation of Concordant Table
Third Step: Link GOI Scheme Code to MH 1601 of our database
Part – IV of the Concordant Table
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

26. Step by Step Generation of Concordant Table
Fourth Step: Link MH 1601 to Expenditure Head of Account
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

27. Step by Step Generation of Concordant Table
Fourth Step: Link MH 1601 to Expenditure Head of Account
Part – II and Part – V of the Concordant Table
Through Receipts linkage with Expenditure Heads we generate complete plan budget link
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

28. Step by Step Generation of Concordant Table
Fifth Step: Providing LOV of Sanction Order Number and Date
As you all aware AC Section books CMs under Suspense Head of Account
TM/DC section clear the Suspense and credit to final Head of Account
Both the above are day to day activities.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

29. Step by Step Generation of Concordant Table
Fifth Step: Providing LOV of Sanction Order Number and Date
TM/DC section at the time of clearing has to capture Sanction Details (additional item)
For this they need not do any data entry.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

30. Step by Step Generation of Concordant Table
Fifth Step: Providing LOV of Sanction Order Number and Date
Like CGA excel data migration RBI Clearance Memo data along with Sanction details migrated to VLC data base (to be updated every month)
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

31. Step by Step Generation of Concordant Table
Fifth Step: Providing LOV of Sanction Order Number and Date
LOV pops up
DC/TM Section has just to select the relevant LOV and that’s it.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

32. Step by Step Generation of Concordant Table
Fifth Step: Providing LOV of Sanction Order Number and Date: Raising of suspense in AC
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

33. Step by Step Generation of Concordant Table
Fifth Step: Providing LOV of Sanction Order Number and Date: Clearance of Suspense for 1601
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

34. Step by Step Generation of Concordant Table
Fifth Step: Providing LOV of Sanction Order Number and Date: Capture of Sanction from Migration of Data for CM – 1601
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

35. Step by Step Generation of Concordant Table
Now all the steps completed. Just process and generate the Full Concordant Table.
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

36. Effort for Generation of Concordant Table
Effort practically nil/very less – the effort after developing the module is only as given below:
Only once in a year codification/linkage should be migrated in system from previous year to current year and differences checked – additions /deletions to codes carried out (may be two to three days job).
Every month the data from CGA/RBI has to be downloaded in excel and by click of buttons migrate to ORACLE (5 to 10 minutes job)
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

37. Effort for Generation of Concordant Table
Effort practically nil/very less – the effort after developing the module is only as given below:
At the time of clearance of suspense DC/TM they just have to select LOV (literally no additional work)
That’s all one has to do. The Concordant Table in complete shape could be generated when ever you want
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

38. Components in Concordant Table
After Concordant Table is prepared, several comments are made in CPSMS report based on analysis of the details in Concordant Table such as - No expenditure though there are GOI funds, Expenditure going on from previous years GOI releases, etc.
Now that need not be done. The system generates automatically.
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

39. Generation of District wise Plan Expenditure Report
This is another Report required for CPSMS Appreciation Note.
This could be generated automatically in full form from the VLC database
This process copies all the details from scm_bud_sm table along with treasury details and expenditure from classified abstract table, then updates sharing between Central and State government among all treasuries.
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

40. Generation of District wise Plan Expenditure Report
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

41. Generation of District wise Plan Expenditure Report
ORACLE GENERATED REPORT
17th Feb 2011
O/o The Principal Accountant General (A&E), Karnataka

42. THANK YOU